QuickBooks Online 2023. Home Office Expense Tracking Method Number Two. Tax Adjusting Class with Bank Feeds and Bank Rules. Get ready to earn the skills needed to boost your bank books on up with QuickBooks Online 2023. Support Accounting Instruction by clicking the link below giving you a free month membership to all of the content on our website broken out by category further broken out by course. Each course then organized in a logical reasonable fashion making it much more easy to find what you need than can be done on a YouTube page. We also include added resources such as Excel practice problems, PDF files and more like QuickBooks backup files when applicable. So once again click the link below for a free month membership to our website and all the content on it. Here we are in our QuickBooks Online test company file using the account view as opposed to the business view you can toggle between the two views by going to the cog up top and switching the view down below duplicating some tabs to put reports in like we do every time right click in the tab up top to do so and duplicate right click in the tab to do so and duplicate again back to the tab to the middle the reports on the left we want this time the balance sheet report and then tap into the right reports on the left then the profit and loss the income statement. Going to close the hamburger we're going to change the range from a one oh one two three tap twelve three one two three tab and run it and then tab to the left closing up the hamburger and change that range to the same oh one oh one two three tap twelve three one two three tab and run it that's the setup process we do every time I'm going to tab over to the income statement last time we talked about the home office deductions breaking out between the amount that's deductible because they're business deductions versus personal and we looked at an adjusting entry method which is quite nice because it gives you all the information in one area and it gives you like a worksheet that you can use and you can do that method periodically at the end of the month or the year possibly after you actually do the tax return so you have a worksheet tying out to what the difference is on the tax return and on the books the way we did that is we turned in the class tracking and we looked at the classes this way on the income statement so that we can see our adjusting entry so we set up our accounts under the home office parent account we put everything that might need to be broken out using a ratio which is the typical method under the home office and then we did our adjusting entry allowing us to have the total here which might be necessary these totals might be necessary for tax preparation and then we also can see the breakout which is the business side versus the personal giving us this nice reconciliation which could be useful for taxes now we could do a similar method and we have our same grouping of accounts but as the expenses go through our bank feeds if we already know the ratio that we think is going to be used we can basically automate this as we go and possibly use the class tracking i'm sorry the the bank feed rules in the banking area here and then we've got the items that are going to go through the checking and we can use our rules and our classes to be breaking out between the business and professional so in order to see that i'm actually going to mock up the bank feed so i'm going to make an excel worksheet and imagine that these expenses are going to be imported like a bank feed connection into our bank feed so that we can make rules with this information so i'm just going to open up excel and jot down some transactions here so all we need to pull this into quickbooks is to say that we're going to have a date field we're going to have an amount and a description description description there should be a d there right let me check it on the spell check boom yeah it has an e in it and a couple other changes to idiot whatever whatever dude spelling is not important home tab we're going to go to the short date and let's make the header boldened and we'll make this in 2023 this time so i'll go from 01 15 uh two three 01 dash 15 dash two let's do it in two four so we have a different year that we can work with and let's say the amount was uh let's say uh 240 and let's say this is the utility company that we had uh you the let's say the gas company and then we had on two 15 to four 230 for the gas company and then we had on one 15 let's make it 16 to four we had the 2000 2000 for the landlord landlord and then on to 16 to four we had another 2000 to the landlord and then if we owned our property we would be paying not the landlord but we would have say uh the the payment to the bank so let's say on one 17 to four we paid the bank let's say uh 1000 or let's say we paid them 2300 to the bank and then on to 17 we paid the bank 2300 to the bank and then maybe we had electric to to zero so this is the let's say in one 18 to four we had uh we had the 310 or let's try high 190 to the electric company and then on 218 to four we had 183 to the electric company now this one should also be 24 and then I should have put them all in as negatives so I've gone back in and I've just added an at a negative sign into each of these items then we're going to save it not as an excel file but as a csv file which is easy to do we could just go to the file up top save as browse it I'm just going to put it into the this folder because this is and I'm going to call it bank feed office I'm going to call it number three so I know where it's at but the key thing is I'm changing it from an excel file to a csv file with this drop down the csv file is uploadable the excel file is not it's an easy change to make though and then we have it so if I go on to uh QuickBooks now we're in once again the banking and then in the banking side we're not going to link to the bank but rather hit the drop down and upload from a file if you don't have a checking account or something set up you can add them as you do the upload then I'm just going to add the bank feed here and I'm going to pick this one is the one I want I believe continue select the account if you don't have one you can set one up I'm just going to pull it into the checking account in my practice problem and it has a header row only one column instead of two and the date format is M M D D Y Y Y Y date lined up to date on the columns description lined up to description amount lined to amount looks movie B to the N B N to me so I'm then going to select all of the transactions which they're all negative outflows looks good let's continue and QuickBooks has pulled in eight transactions okay that is good that's what we want to see so if we saw these then pull through to the bank feeds here we might sort them for example by the description and we might try to set up rules as we go so let's start off with the landlord down here and say okay if I was normally entering this through the bank feeds and I typed in landlord I possibly would see in the memo that I paid the landlord if it was an electronic transfer and I could copy that and put it up here but I spelled it wrong in the memo so it should be landlord the lord of the land you spelled the lord of the land's name wrong off with your head just kidding any case we're going to say this was for the rent rent that's under the subcategory and of home office and note however that and I have my class fields over here now the classes we turned on in a prior presentation just to recap what that looks like it's in the cogs tab up top accounting and taxes on the left we're in the advanced stuff over here and then we're in the categories so I've turned on the class tracking I'm not going to warn every time I enter if I don't add a class because I'm only adding classes to some items and we're using the default here so I'm going to save that and done so boom so that means our class field is now being populated so that looks good but what I need to do is be able to allocate this item to multiple classes I need to be breaking out to multiple classes which means I need multiple line items so if I was just doing the data input I can do that with the split field down here and so now I've paying the landlord and I can say that we have the home office and I can choose a class and I have my tax adjusting class if you don't have one you can add one this is this is going to be the adjustment one and basically in our case it's going to be the personal part of the expense so if I was to pull up a calculator and say we're going to say according to our ratio we think 30 percent is business versus personal so if this was a two thousand dollar bill the 30 percent would be business versus the personal so I could say I want the amount to be here which is going to be this is the the personal side let's see this one home office and this is for the rent and this would be the the non-tax adjust class and this would be the 600 versus the 1000 the 1400 and that would give us that nice breakout however I I don't want to have to do that every time I'd like to make a rule to be able to do this so let's say let's say I'm going to close this and instead of doing that I'm going to create a rule down here and try to automate this and see if I can use a percentage rule so I'm going to call this the land the landlord rule let's see if I could spell it right the money out rule and and we're going to say in the description I like to use the bank text most of the time and if you see in the bank text this unproperly spelled landlord right there then you apply the rule so the rule is now being applied to two transactions and we want you to be a transaction type is an expense the category is correct and then we need to add a split though so I can try to allocate to two different classes so I'm going to add a split now and I can split this is where it's kind of cool because I can split based on the percent or dollar amount so I don't want to have to recalculate the dollar amount like we did before I could split it by percent and I can just say that I want the percent that's going to this one is going to be the 30 percent 30 percent home office and that one uh isn't going to have a class and then on this one we want the 60 percent going to the rent for the home office and this one does have a class which we're going to say is the tax adjustment class so now I can kind of do it automatically as I go hopefully we can auto add those if we want or I can kind of test them out make sure that it's applying to the ones we want let's do that I'm going to save it and something's not quite right that only adds to 90 percent okay this needs to be 70 okay let's try it again let's save it let's save it and then we've got the split so now it looks like it's applying what we want to do if I go in here it's got our rule applied let's go ahead and add it and then check it out add it and check it out I'm going to go to my report and run it and then say okay k posso down oh I'm in 2024 now so let's change this to 010124 to 123124 and run it and so now you've got this this nice breakout so once again I said 30 percent if I can get my percents right uh let's see four thousand total for the two thousands for each month times uh point three is what's going to be pulled in here and then the other side minus four thousand is the 2008 which is going to be assigned to the personal or four thousand times point seven got assigned to the tax adjustment so this gives us we can kind of do the data input and get this nice breakout as we go this way so that we can see kind of the business numbers and the total numbers and it gives us the total here which still might be useful so that we can give the accountant the total number because they may need that number to to still break out even though we're giving them the you know the the 30 percent breakout of the business portion so this should allow us to kind of track it as we go on a perpetual method possibly giving us more more numbers for better internal decision making while still giving us the total so that we can give that to the tax preparer and allow us that tying out kind of process so that we can see you know this number then the tax adjustment and and the tax adjusted number so if I was to just do the same concept for the rest of them it would be the same kind of idea so if I went into the electric item here we can say it's the electric and I'm going to make a rule for it let's create a rule and I'm going to copy the description what was in the description electric company rule it's a money out rule I usually use the bank text and electric if it's in there the rule is now being applied to two transactions but I have to use the split thing here and it's going to be a percentage split and I'm going to say that we're going to have a percent that's going to be 30 percent home office that doesn't have a class and then uh 70 percent on the home office this is the home office for the what am I doing the utilities right yes utilities that does have a class this is utilities util utilities okay utilities why is it being difficult utilities okay and this doesn't have a class of the tax adjusting okay hopefully I did that right boom it picks up those two so I can just add them and they should just add automatically going forward or they'll allow me to review it I could have them add automatically I'm going to go to the tab to the right and then run it and so now we've got our utilities breaking out once again kind of as we go let's pull out the trusty calculator if I may and just double check that I've got things going the right way so the total here for the utilities 372 for the two months times point three is the 11 160 and the 372 times point seven is the personal for the adjustment side okay one more or a couple more time if I do the gas it's similar kind of thing here so we'll do this fairly quick we can create a rule we can say that it's going to be the gas company rule this is the gas rule and then description bank text gas two are applied split it percent 30 percent gas not the automobile though you've got to have your proper types of gas this is the other gas this is six this is 70 and this is going to be also the gas under the home office gas home office or put under utilities right yeah and then this one is going to go to the tax adjustment all right saving that and we can add this one and add this one and then if I scroll up we should have that one didn't pull in properly where did it go k-pas k-pas oh it went into the utilities it's in the utilities that's good okay so then if I go back on over just note the bank one I don't want to go into details on the bank one but it adds another level of complexity with the bank feeds which doesn't just have this breakout thing but it also has the fact that we're paying principal and interest so the problem with these ones is that even though I'm paying 2300 and 2300 same dollar amount it's only the amount that's going to be the expense the interest as opposed to the principal that we can then uh breakout between business and uh personal and the the the amount that's going to interest will differ with every payment so when we're trying to automate the system for the bank payments there's an added level of complexity to try to just have the bank feeds automatically pull in which doesn't have to do with this percent allocation it has to do with the fact that the allocation between principal and interest will differ every time and there's a couple different ways you could deal with that like you could do a you could try to automate your bank feeds so everything goes into like the loan account decreasing the loan account and then periodically adjust for the interest portion and then when you do that you can properly allocate between your your business and your personal at that point uh in time uh or you could or you would have to actually manually go in here even though you're in the bank feeds and properly allocate between the business portion and the the uh the the interest the interest in the principal so for example if I went in here and said I can't really do a rule because I have to kind of manually enter the proper interest versus principal so I'd have to go in here and say okay I need to use the splits and I'd go okay now it's going to go to the category of the the principal portion is going to reduce to loan a loan payable account and let's say that that the amount that's going to the loan payable was uh 1500 and then you've got the amount of interest which is the difference of $800 which we can then break out between 800 times 30 percent the business portion which is the 240 so then I'd have interest interest expense which would be uh I'm gonna say the 240 and then the difference let's add line for interest expense on the mortgage is the uh the 560 and then this one would go to the class of the tax adjustment so I can't really again I can't really automate this there it is that works but I can't really automate this as easily because of that because of that breakout between the interest and principal and the following transaction will be different it's not going to be the same breakout between the interest portion the principal portion so that you know as a whole that's a different kind of issue that you could try to do some different methods to work around but we could just you know do that adjustment this way if we wanted to and then if that pulled over now we've got a similar kind of breakout down here and as we go we've got if I just double check that we've got the the total of 800 times the 0.3 which is the business portion and the 800 times 0.7 which is the the personal so that gives me as I do the data input the information I need for taxes which is really the totals so the tax software can then recalculate using a similar method the the business portion and the personal portion and it gives me the correct numbers kind of as we go so I can use that for my internal my internal decision-making to see what my profitability is with because that accurate that isn't a calculation that makes sense between your business and personal for tracking just your business personal stuff and it should also give us that nice reconciliation what we'd like to see so that when I do do my tax returns I have this this uh adjusting entry between the business numbers and the personal numbers so unlike the last method notice I'm not breaking out the adjusting entry like in its own account but rather we're breaking it out basically as we go in in using the these actual accounts basically as we go but we have a similar kind of calculation this would be the amount that includes everything that we paid and then we have the personal part that we took out of it and then we have the amount that should be reflected on the actual tax return so we've had this nice little reconciliation worksheet that could be useful in the event of an audit now you might be saying another method that we could use is to take these amounts and say hey look this portion is really personal it should why would I put it on the income statement I could put it on the balance sheet as basically a draws account and that way and if you use that method you don't even really need class tracking you could put it on the balance sheet the problem with that is we'll take a look at it just to test it out the problem with that is is that you don't have this nice total number that you paid here which you might need for taxes because the tax return is going to have to take these totals and then recalculate using the using the tax software you know using the forms and the tax forms to get to the business portion which should tie out to what we got to if we get if we use the same percent so so if you say I'm just going to tie the other side out to draws because it's personal you could do that but you'd have to make sure that you give the tax preparer the totals which you can get other ways like you can you can print out the information that you put in the draws or you can actually look at the vendors that you paid and print the vendor detail so that they have this number which would be on the income statement and the total amount that you paid to the vendors so that they could put that into the tax form and you just want to make sure that you're clear on what you're doing with that and you might be able to use that method even if you don't have you know class tracking so we might take a look at that in a future presentation


From the title and topic of this video, you may already be aware of this, but I am gonna be talking about medical things, nothing graphic is gonna be shown, but if you are squeamish about medical terms or about surgeries or discussions of things like that, this may not be the video for you, check out one of my other videos linked above. But if you wanna see me, an amputee, react to an animated version of amputation surgery, press on, my dear friend. Hello there, my beautiful, lovely, talented, sweet, and delightful internet friends. Welcome back to my channel. Thank you so much for joining me today on Footless Joe. I am Joe, I am missing a foot. And today's video might be a really bad idea. This is my comfort hoodie. I don't know if you guys have noticed, I used to wear this hoodie a lot in videos when I was recovering from my surgeries. You ever seen me in this hoodie, you know it's either a really cozy day or I need comfort. I've had this thought for quite some time. Brian made me promise that I would not watch any leg amputation videos on YouTube before my leg amputation. He thought it would be too traumatic for my brain and I'm gonna be honest, I think he was probably right. But, while searching for amputee in YouTube the other day, cause I like seeing what other people are doing with videos and gathering ideas and resources and things to react to and things of that nature, it came across an animated video of leg amputation. And listen, it's two years after my initial amputation, I feel like I'm in a good headspace to see what happened while I was unconscious as they removed a body part. I've always imagined sort of a battle act situation, you know, just, but I think it's probably a little bit more nuanced than that and we're gonna find that out today. If you wouldn't mind hitting the like button while you're here and consider subscribing to this channel, it would help out my channel a lot and I would really appreciate it. So as we dive into this potential train wreck of a video, I don't know, maybe it'll go really well. I don't know, maybe I'll be scarred for life. I would like to give a big thank you to our sponsor. Come closer, I have a secret for you. The secret is that I'm a little bit sick and so I'm gonna be whispering for the duration of this ad. In today's video, you and I are gonna be learning together about what it actually takes to surgically cut off someone's limb for an amputation. And if amputation is really not your cup of tea, maybe you'd like to learn about something that interests you. Enter the solution, Skillshare. Skillshare is an online learning community that I have been a part of for many months now with thousands, literally thousands of inspiring classes for creative and curious people to take part in. Think of a topic, any topic and chances are they have a course on it. I don't know about you, but I've been feeling very unproductive and unmotivated lately so I turn on this course by Ali Ebbdahl. Ali is actually a fellow YouTuber, a doctor and teaches a fantastic course on productivity that I would highly recommend you checking out. But regardless of what new skill or idea you might be interested in learning a little bit more about, Skillshare has the course for you. When you pick a course you wanna take, you can connect with the support of fellow creatives and enter community of encouragement, communication and inspiration. Skillshare is a fantastic way to fend off boredom, to participate in a little self-care and also to learn a little bit more about the world and things that interest you. If you click the link down in my description, you will get access to a free premium trial of Skillshare membership and I would highly recommend you do so, let me know what you think. Using that link, you will not only support this channel, but also unlock a world of creativity and inspiration for yourself. Thank you to Skillshare for making this video possible and let's dive back into me watching an animated person get their leg chopped off. I don't know about you, but that sounds like a fun time to me. All right, I think it's time. I think it's time. I am now reconsidering my choice of video today. Let's do it. I can handle this. And if not, I can always turn it off. That's the great thing. Principles of meditation. I can get on board with that. Such a collaboration of an extremity should be viewed as first step towards a more productive life rather than a failure to save the limb. Oh, I love that actually. He talks about that it should be viewed as the first step towards a more productive life rather than a failure. This is interesting because I've heard that a lot of orthopedic surgeons view amputation as failure because it's their job to like fix joints and fix bones and things like that. It can be a failure in their mind to have to resort to amputation. Sometimes that's the best way you can possibly serve a patient. So I appreciate that we started out on this note. We're gonna skip past indications because that's not what I'm interested in today. I'm interested in what they actually did. Did they use a battle axe? Ambulation is the chief concern. The most distant level possible is chosen. I actually think this is kind of interesting because I'm not gonna argue with the surgeon here but from my experience and also conversations I've had it, yes, leaving as much of your leg as possible is great. However, a lot of prosthetics need more room than like if they just removed my ankle. I have a whole video about that coming up. If something's really wrong with your foot and they amputate your leg, chances are they're not just gonna like leave your ankle there though in some cases they absolutely do but if you want a like active functional prosthetic foot there is a certain amount of clearance. That's why I'm looking for clearance that's below the end of your residual limb. For instance, my leg is about six inches below my knee. That's where it ends. When it was a little bit longer before I had to have that second amputation it was really a lot more difficult to get prosthetics to fit because there wasn't enough room for all these cool parts and pieces. There are absolutely options. Prosthetists are amazing and find different solutions to work with you no matter your level of amputation but there definitely is a benefit in having like six to seven inches below your knee and no more but don't take my word on that I'm not a surgeon, that's just been my experience and my conversations with other amputees. A tonic should be used except in severely schemic limbs. Okay, turn a kit, check. The skin flaps should be of full thickness and dissection between tissue planes should be avoided to prevent further de-bascularization of the tissues. Tissue flaps is not a fun term. Muscles are sectioned at least five centimeter distal to the intended bone resection. They may be stabilized by myodeses that is suturing muscles or tendon to the bone. Myodeses is the preferred method as it provides stronger insertion. So I'm pretty sure myodeses is what they did for me. The major purposes should be isolated and individually ligated. I like the little bows they put on them, how nice.  This is such a happy little diagram animation of removing someone's body part of cutting through skin and bone and blood vessels. That image of them just like removing the muscles is a little unnerving considering that's literally what they do. Now should be isolated, gently pulled out and sharply divided so that the cut and retracts deep into the soft tissue envelope as it is.  Is that really what they do? Excessive periosteal stripping should be avoided to reduce regenerative bone here over good. I like how they show the saw animation like boop boop done. I do think about them sawing through my leg bone sometimes and I'm fine with it considering it did happen and I don't remember it because I was asleep. But it is a little uncomfortable to think about. Just someone sitting there, you know, like it just, it's kind of weird. Proper bone and soft tissue handling are necessary for crafting a healthy and functional amputation. Just pull that sucker on off. All right. Post-operatively, a rigid dressing consisting of plaster of Paris cast is applied to the stomach. Interesting that in this demonstration video they say it's a cast because most people I know have not had a cast after amputation. I did for both of mine. There are pros to that. There are cons to that. I think different surgeons have different styles with it. But from my understanding, it's actually a little less common to have a cast than to have a cast. I had a lot of people who were really confused as to why I had a cast in the first place. Isn't it fascinating how they like leave this? Okay, I hate the term skin flaps that did creep me out a little bit, but they leave skin so that they can like fold it up and create a new bottom of your leg because if they just did a battle axe method, right? First of all, you'd probably bleed out and that wouldn't be good for anyone. But they do it almost like cutting out a V in your leg really helps to give it room to like close and provide some padding on the end of your leg there.  And then the nerve thing is really weird. The rigid dressing is helped in reducing the demerit at the surgical site leading to improved wound healing and early maturation of the stupost operative pain is also observed to be less with rigid dressings leading to earlier ambulation and rehab today. I love how happy and upbeat this music is. It just sets the mood perfectly. Well, let me start up by saying that was not at all traumatic to watch. I think if I watched like an actual amputation surgery, maybe I'll do that one day if I really feel like it, but I have a feeling that would be a little more challenging to watch. Can I do want to do that video? Cause I kind of do want to see what they did to me but I think that might not be a good idea. It is weird seeing the process of what they did to my body animated and shown. It's interesting to learn about more of the actual steps that are done during an amputation. Gross side note. I've always wondered who my foot was handed to, right? Like is it some, some intern or some resident doctor that my doctor was just like, here, here's a foot. It is no longer needed to be attached to a person. Please young intern, go bring it to be burnt. I'm pretty sure they like bag it up too, which I don't know that kind of weirds me out. I don't want to be in a bag, but that's the way they do things.  It blows my mind that at least for me, my first amputation I think was like two and a half hours, my second was like three and a half. There's a lot that they have to do. There's a lot of very intricate work that needs to be done. And it blows my mind that they can do it in such a short period of time. I have a lot of respect for surgeons. You know, it's definitely science, right? But it's also an art, like gauging where to remove things and where to move things. There's a lot of a guesswork and art that can often go into that. And I appreciate surgeons. I can't imagine what long days they have standing over your body opened up.  I have to say I have been attracted to like being in the medical field, like growing up. I thought I might be a nurse. I was a CNA for a while, which was a certified nursing assistant, which I think the name has changed since then. But like, I've been in hospitals. I've been in nursing homes. I've been a part of taking care of people, both physically and emotionally. It's hard work. I have a lot of stories on this channel about not super awesome experiences with doctors and surgeons, because when you've seen as many doctors and surgeons as I have, obviously not every interaction is gonna be awesome. And I do have some challenges with medical professionals. I do wanna note that nurses have pretty much always been fantastic to me. But regardless, I know that working in the medical field is a really, really hard career. It is something that I have a lot of respect for. So if you're someone who's entering that field or is in that field, thank you for the work that you're doing. Thank you for the work that you're doing during this pandemic. I can't imagine the mental and physical toll that this must have on everybody dealing directly face to face with people suffering from COVID and going through all of this and just medical professionals are incredible people and thank you for the work that you do. Okay, so I thought I might need some comfort ice cream at the end of this video, but I'm totally fine. I'm good with animated versions of surgeries. It is kind of cool to know more about what happened and what went into it. All right, I'm gonna go ahead and end it there. Thank you again to our sponsor for sponsoring this video, all their information is linked down below. Thank you to my patrons so much for being a part of this channel financially, contributing to what I do. You make a huge, huge difference. You guys are the reason that I can do this. Thank you if you're interested in joining Patreon. Link on screen or down below. It is a place where you can financially support creators that you care about, that you support, that you believe in and in return, you get a little bit of a community and you get some perks. For instance, I recently released a video of me taking the puppies for a car ride to get pappuccinos. If you don't know what a pappuccino is, check it out. And early updates, occasionally early videos and things of that nature. So check it out if you feel like it. But to you, watching this video right now, thank you so much for taking a few minutes out of your day to hang out with me here today and learn a little bit more about amputation surgery. I bet that's not what you thought you would be doing today. It's not what I thought I was gonna be doing today. And then I had the idea a couple of hours ago and I was like, yes, let's do that. Thank you for being here. I love you guys, I'm thinking about you and I will see you in the next video. Bye, guys. -♪ Have her from the sky.


Across the world, people eat fish to keep the body and mind healthy. Fresh fish, however, is highly perishable. To maintain its quality, fishermen and all fish dealers have to handle fish carefully, with the right equipment during the catch and transportation. The quality of fish deteriorates when fish is handled roughly, is not kept cool and there is a long time lapse between catching and processing. Remember, deterioration of fish starts as soon as it is caught. Good quality fish attracts a high price for fishermen, traders and processors, as the fish can be processed into good quality products. Florence Naboma is one of the many women who process and sell fish on the shores of Lake Victoria in Uganda. She knows why quality matters. The reason I buy the fish when it is nice is because I need to dry it, fry it and sell it with the right quality standard that we have. In this video, we shall learn how to maintain the quality of silver fish. While fishing, use pufferated jerrycans to hold and protect fish while you are still on the water. Pufferated jerrycans are particularly useful for small fish that are difficult to handle while unloading the boats. We use these jerrycans so that the silver fish doesn't rot and remains fresh all the time, because when you put the silver fish there, water drains out and the fish does not rot. If you pour the fish in the middle of the boat, the water from the boat will make it rot, but if you pour them into the jerrycans, they don't rot. Pufferated jerrycans are easy to make. Buy wide 20 litre jerrycans from a shop. Preferably, look for jerrycan sizes that are strong and of the same size. We began by testing all the blue jerrycans. When using the 10 litre jerrycans, being that they are weak, they shrink and compact the silver fish. Making it go bad. Whereas for these ones, when they are in position, they maintain their form even when they have been stacked on each other. Smaller jerrycans can be used if held together with nylon string or binding wire. Heat up a sharp knife so that it becomes red hot. Secure the jerrycan and cut out a wide rectangular hole that is 30 cm by 50 cm on one of the narrow sides of the jerrycan. The wide hole is used for putting the fish into the jerrycan as well as removing the fish after offloading the boats. On the opposite side, cut at least 10 small triangular holes about 5 cm apart. The reason why we use triangular holes is that when a silver fish comes, instead of going through, it settles. It cannot pass through that hole. They straighten themselves because the water drains out and the silver fish is able to reach the landing site while still fresh and the buyers take it at a good price. The small holes drain the water out of the jerrycan and also help improve air circulation. This prevents the jerrycans from getting hot inside. By using strong, perforated jerrycans, the fish will not be squashed under heavy weight. This avoids rapid spoilage and helps to keep the fish attractive. Use the perforated jerrycan as a container for the fish on each fishing trip. After pulling the net out of the water, place the fish in the perforated jerrycans. In case there is spoilage, it will only occur in particular containers and not the whole batch. Using the jerrycans reduces the risk of cross-contamination. I touch the fish and press to see if it is very firm. If it is nice and up to my standards, that one I buy. The ones that are rotten, softened the stomachs are not there. The good one is straight like this, that is how we know that fish. When you reach the shore, perforated jerrycans make it very easy to offload the fish. They make it easier to move the fish from the boat to the processing area due to their reasonable volume and weight. And because the same containers are used from the water, landing and finally two processing sites, you avoid contamination that may arise from using different containers with unknown cleanliness. As the fish does not need to be transferred to different containers, they are also not exposed to dirt. Clean the jerrycans after every fishing trip to avoid contamination of fish in the next fishing trip. After offloading the fish, scrub the perforated jerrycans thoroughly and rinse them with clean water. Put them out to dry in the sun. So what have we learned? Deutoriation of fish starts shortly after capture. To minimize contamination and physical damage to the fish, use perforated jerrycans to hold and protect the fish while they are still on the boat and when offloading. Use strong 20-liter jerrycans. Cut out a wide rectangular hole that is 30 cm by 50 cm on one of the narrow sides of the jerrycan. Make at least 10 small triangular holes of about 5 cm apart on the opposite side. After pulling the net out of the water, place the fish in the perforated jerrycans. On landing, lift the jerrycans to remove them from the boat and remember to use the same jerrycan to carry the fresh fish to the processing area. Clean the perforated jerrycans after each fishing trip to avoid contamination to the next batch of fish. Get more money from your fish and avoid spoilage. Use perforated jerrycans to maintain the quality of your fish.


السلام علیکم I welcome you again to series of lectures on international law international law is a complex area of law it is an area which touches very diverse subjects it covers fields which range from trade to use of force اپانی الہائی سے لگاتے ہوئے۔ ارم ملانی اور روح بہ آتے ہیں۔ حکومرس کے چلون حکومرس سے حکومہ طور پرینجی پرینجی جبنےی۔ آتناہتوری جلالت شائی میں آتے ہیں۔ اور ایک ہمارے خطروں کو اضافہ کرنے والا且ہ werde رہے ہیں۔ اور ایک ہمارے ہمارے حکومہ طور پرینجی کے چلون پرینجی پرینجی پرینجی پرینجی پرینجی بہامی جائے۔ جانشاہ کرنے کی ضرورت ہے۔ جانشاہ کرنے کے ٹھیک سبسکر میںی ہیں۔ جانشاہ کرنے کے ٹھیک سبسکر میںیsche shouldان ہے۔ جانشاہ کرنے کے آیدوںی ہے۔ اور پہنے سے Forever, آپ کا عملraum شاہا وصف دی ہوتے ہیں اسے من دنری نظام ل瑞ت آج دیتے ہیں اور دنری نظام لرمین نظام حالی gritwa حال پڑکیں لگے جس پر بہتلہ ہیں اگر جو ایسے لیے نظام لیگوں کو کامنا고 بگائے جاہڑا جاہڑا بھی نظام حالتے ہیں ان کو دبار کرنا پڑ کلے teorی کیمانی و گوشہ سے بیٹے شانتین جانا جس speeding like جو ا隙 �ہکہ کم پڑکیں ذاہر نظام حالتے ہیں constitute the basic building block وہ پہلا بنیادی جوز ہے عالمی کانون کا اگر آپ نے عالمی کانون کو سمجھنا ہے اگر آپ نے عالمی کانون کی اندرسٹیننگ کو امپروف کرنا ہے اگر آپ یہ جاننا چاہتے ہیں کہ کسی خاص اشو پر عالمی کانون کیا ہے تو آپ کیا دیکھیں گے آپ دیکھیں گے اس ماملے پر جو کانون جس کا اطلاق ہوتا ہے اس سے related treaty کو دیکھیں گے اس سے منسلک کنمنشن کو دیکھیں گے اس سے جس treaty کا اس پر اطلاق ہوتا ہے اس کو اٹھا کر اس کو پڑیں گے اور اس کو سمجھیں گے اور اس کے بعد اس میں سے آپ اپنے دلائل اخز کریں گے اور دیکھیں گے کسی معاملے پر وہ treaty کیسے وہ اپلای ہوتی ہے تو آج ہم اس building block کے بارے میں تھوڑا تفسیل میں جائیں گے جو عالمی کانون کی بنیادی وجہ ہے عالمی کانون کا بنیاد ہے اب بنیادی ایٹ کی حیث رکھتی ہے اس لیے آج کا ہمارا topic جو ہے وہ ایک multi lateral treaty ہے a case of a multi lateral treaty ہم یہ دیکھنا چاہتے ہیں کہ multi lateral treaty کانسی treaty ہے اس کا frame work کیا ہوتا ہے یہ کیسے وجود میں آتی ہے اس کے مختلف جوز کون کون سے ہوتے ہیں اور اس کا اطلاق پھر ممالک پر اور افراد پر کیسے ہوتا ہے یعنی عالمی کانون جہاں پایا جاتا ہے اس کو ہم treaty کہتے ہیں تو treaty has to be understood اب treaty دو کئی اقسام کی ہوتی ہے ایک ہے bilateral treaty یعنی ایک اور دو ملکوں کے درمیان پاکستان افہانستان کے درمیان transit agreement bilateral treaty ہے transit trade ہوگا پاکستان چاہنہ کے درمیان کہ وہاں پر جو چاہنہ اور پاکستان کا border جہاں ملتا ہے وہاں custom post بنانی ہے اس کے لیے ایک bilateral treaty آپ چاہنہ سے کرتے ہیں investment کی treaty کسی ملکے ساتھ ایک bilateral treaty ہے امریکہ سے investment آنا چاہتی ہے دوبئی سے یوئی سے کوئی investment آنا چاہتی ہے تو آپ اگر investment treaties ان ملکوں کے دسات کرتے ہیں تو یہ بسیق لی آپ ایک bilateral arrangement کر رہے ہیں bilateral treaties کے علاوہ ایک اور قسم treaties کی جو ہے وہاں ملتی lateral treaties یعنی جن treaties میں ایک دو سے زائد ممالک پارٹی بن سکیں اگر دو سے زائد ممالک پارٹی بن جائیں گے یا بن سکتے ہوں گے اس treaty میں تو اس کو اموان ملتی lateral treaty کہا جاتا ہے ملتی lateral treaty میں 15-20 ملک بھی ہو سکتے ہیں اور ملتی lateral treaty کی جو جو اپیل ہے وہ بازوقات global بھی ہو سکتی ہے مثلن کسی region یا کسی مخصوص خطے چین ممالک کے مخصوص خطے کی trade کو facilitate کرنے کے لیے جو treaty بنائے جائے گی ہوت ہوگی تو وہ regional ملتی lateral character رکھے گی اسی طرح کسی اگر شمالی امریکہ یا واستی امریکہ کے جو ملک ہیں وہ آپس میں کوئی treaty کرتے ہیں تو ہے تو وہ multilateral character کی مگر اس کا nature regional ہے اس میں یورپ کا کوئی ملک پارٹی نہیں بن سکتا اس میں ساوتیشہ کا کوئی ملک پارٹی نہیں بن سکتا آسیان جو ہے وہ جس treaty کے توصفت سے وجود میں آیا اس کا ایک territorial scope ہے ہے وہ بھی multilateral treaty مگر اس کا link ایک region کے ساتھ ہے سارک جو ہے اسی طرح ساوت ایشہ کے ممالک کی ایک regional treaty ہے اور اس میں امریکہ اس کا پارٹی نہیں بن سکتا یا روس اس کا پارٹی نہیں بن سکتا اس کا تعلق ایک region ایک خطے کے ساتھ ہے اسی طرح OIC charter جو ہے وہ مسلیم ممالک کی treaty ہے تو اس میں کوئی غیر مسلیم ملک اس کا ممبر نہیں بن سکتا تو مسلیم ممالک کئی مسلیم ممبر اس کے ممبر سے ان کے حوالے سے وہ ایک multilateral treaty ہے مگر کیونکہ اس کا ایک context ہے لہذا اس context سے جو بہر ملک ہے وہ اس کے ممبرز نہیں بن سکتے تو multilateral treaty کی بھی مختلف shades ہوتے ہیں جس میں نے ارس کیا کہ کوئی regional treaty ہے کوئی treaty کسی خاص sector کسی خاص issue سے وابستہ ہے جو اس issue سے وابستہ ممالکیں وہ ہی اس کے ممبر بنیں گے اور کچھ multilateral treaties بلکہ اکثر multilateral treaties جو ہیں ان کی appeal global ہوتی ہے یعنی کہ وہ invite کرتی ہیں کہ تمام ممالک پارٹی بن جائیں وہ کسی خصتے وابستہ نہیں ہونا چاہتے ہیں وہ خاص کسی issue سے وابستہ نہیں ہونا چاہتے ہیں وہ خاص کسی time zone سے وابستہ نہیں ہونا چاہتے ہیں بلکہ ان کی broad appeal ہوتی ہے ان کا subject ضرور منفرذ ہوتا ہے ان کا subject ڈالگ یا specified ہوتا ہے مگر وہ territorially linked نہیں ہوتے ہیں تو اس طرح کی بھی بیشمار treaty ہے اور ان treaties کی تعداد بھی حزاروں میں ہے یہ وہ treaties ہیں جو آج کے ہمارے سیشن میں ہم ان میں سے ایک treaty کا انتخاب کرے کے اس کا جائزہ لیں گے اور اس حوالے سے ان treaties کی development ان کی formation ان کی context کو سمجھنے کی کوشش کریں گے یہ treaties جو global appeal رکھتی ہیں جو globally invite کرتی ہیں سٹیٹس کو کیو ممبر بنیں اس کا ان treaties کا کوئی خاص category تو نہیں ہے except کہ ہم انیں multilateral treaties کہتے ہیں مگر ان کی appeal جو ہے وہ ڈالگ میں ستا کی ہے یہ کسی ملک پر کوئی پابندی آئے نہیں کرتی کہ وہ ان کا member نہ بنیں یہ تمام ممالک کو دعوت دیتی ہیں کہ وہ اس کے member بن جائیں اور member بننے کے بعد اس کو ratify کریں یا member بنیں as the case میں بھی یہاں میں یہ بھی وزاد کرتوں کہ member بننا اور ratify کرنا یہاں سائن کرنے میں کیا فرق ہے دیکھیں اگر کوئی multilateral treaty کوئی ڈارہ وجود میں لارہی ہے تو اس عالمی ڈارے کے آپ بنتے ہیں member اور member بنتے اس وقت ہیں جب آپ treaty کو ratify کر لے تو یہ دونوں ایک ہی بات ہو جاتی ہے اس treaty کے تناظر میں گر treaty ڈارہ وجود میں لارہی ہے تو آپ نے اس کا member بننا ہے اور آپ ratify کیے بغیر member نہیں بن سکتے تو اگر یہ کہا جائے آپ اس کے member بن رہے ہیں تو گویا یہ کہا جا رہا ہے کہ آپ نے اس کو ratify کر لیا i.e. ratification کا عمل جو ہے وہ اس میں consume ہو گیا ایک منہ جب آپ کہتے ہیں کہ آپ نے member بننا ہے مجھے کچھ treaty ریسی ہیں جن میں کوئی عالمی ڈارہ وجود میں نہیں لائے جاتا تو اون treaty میں آپ وہ صرف اس کو ratify کرتے ہیں بسلن non-proliferation treaty npt جو ہے اس میں کوئی ڈارہ وجود میں نہیں لائے گیا تو جب آپ نے اس کو کرنا تو آپ یہ نہیں کہیں گے ہم npt کی member ڈیٹ ہے ہم کہیں گے ہم نے npt کو ratify کرنا ہے تو treaty کے خدو خال سے ہوتا ہے کہ آپ نے اس کے ساتھ relate کیسے کرنا ہے وہ کالمی ڈارہ لاری ہے تو you want to become a member if it is not creating an institution then you will simply ratify or sign that treaty as the case میں بھی treaties evolve کیسے ہوتی ہیں بنتی کیسے ہیں ان کا نکتا ہے اغاز کیا ہوتا ہے اور وہ کیسے وجود میں آتی ہیں ان کا نکتا ہے اغاز جو ہے وہ باقائدہ ایک formal amal کے نتیجے میں سامنے آتا ہے یعنی یوں نہیں ہوتا کہ کوئی ایک ملک ایک draft treaty کا بنائے اور پھر اخبار میں خبر چابنے کی یہ treaty بنالی گئی ہے اب جس جس نے اس کو سائن کرنا ہے وہ کر دے اموم ان ایسا نہیں ہوتا بلکہ آش تک ایسا کبھی نہیں ہوا ہوتا ہیوں ہے کہ کچھ ممالک سوچتے ہیں کہ کسی خاص issue پر کانون سازی کی ضرورت ہے اور اس کانون سازی کیلئے انہیں ایک treaty سامنے لانی ہے جب یہ سوچتے ہیں تو پھر ظاہر نکتا ہے غاز سوچ کا اس بات سے ہوتا ہے کہ issue کیا involved ہے environment سے proliferation سے متعلق treaty ہے chemical weapons سے متعلق treaty ہے trade سے متعلق treaty ہے law of the sea سے متعلق treaty ہے care law سے متعلق treaty ہے user force کو ارینڈل کر رہی ہے تو پھر اس کے حوالے سے جس issue کو اس treaty نے touch کرنا یہ regulate کرنا اس پر کانون سازی کرنی لگا جی existink علمی دارہ ہے اس کا venue اپروچ کیا جاتا ہے میں آپ کو اجامل دیتا ہوں اگر آپ نے ایک نیا کانون sea سے متعلق بنانا ہے sea lane سے متعلق بنانا ہے existink علمی دارہ جو ہے وہ international maritime organization ہے جس کا head office لنڈن میں ہے so what needs to be done is that someone will need or the group of members who are like minded who want to introduce a new convention will go to the international maritime organization and then they will talk to the secretariat of the organization they will discuss and then they will say during discussions in AIMO that there is a need to have a treaty on a certain issue now then a debate will be carried out after a debate is carried out then there may be a possibility that a committee may be formed to frame terms of reference of that treaty i.e. what treaty and then that committee prepares the terms of reference and then those terms of reference are brought back to the AIMO then there is a debate by the members on the terms of reference whether the terms of reference are accurately reflecting what the members had in mind originally whether the terms of reference can generate a treaty which will fulfill the original objective of taking this initiative can the terms of reference deliver a text which is doable in the circumstances so all these debates will go on some members will insist for enlarging the terms of reference some member states will argue no limit them and everyone will have his own reasons his own interests his own national priorities now once the terms of reference have been finalized then either the main body will be authorized to negotiate a convention or some other committee will be constituted only for negotiations also remember another thing when we say multilateral treaty it is not developed to drafting the right legal jargon is negotiations of multilateral treaty you do not draft will negotiate because each treaty has provisions on which certain group of states may agree and on other provisions another group of states may totally disagree so both argue their positions with each other and after that argument extensive arguments stretching over days sometimes months and years eventually a position emerges of consensus or one party yields other party accepts both show flexibility eventually we have a position and we have a formulation in writing which is acceptable to both the states so that is why we call this process negotiations of multilateral treaty a negotiation of a treaty drafting is merely a procedural purpose and the real substantive activity is negotiation so you are negotiating a treaty and as I said those negotiations continue for years if not months example the UN convention on law of the sea took 10 years of negotiation it was finalized in 1982 but the negotiation process in 1972 so negotiation process is structured very carefully for example if in the initial terms of reference a discussion has taken place that yes we want exclusive economic zone regime to be created we want territorial waters regime to be created we want continental shelf regime to be created so terms of reference say first negotiate between member states clearly these three points then we move on to next items so for first one or two years extensive negotiations will go on so what is the process of negotiation negotiations are held again in a very systematic manner what sometimes happens is that one member state volunteers a draft and says ok I am here to volunteer a draft which is in my opinion reflecting the terms of reference I table this I put it on the table before all the members I distribute it amongst the members now please start your debate so then there are changes and as these changes occur various countries bring their positions on the table these positions are attached with the main draft it is called a rolling draft because it is continuously evolving and changing the rolling draft continues with add-ons add-ons are suggestions coming from various states at various steps and as these suggestions come in as these positions are finalized then the rolling draft is cleaned up cleaning up means you have side committees you settle issues in those side committees and come back with consensus there are certain points in the convention on which people may not agree they may not have opinions the same opinion so in order to come to a consensus you make an effort and that effort is sometimes done through side committees or subcommittees so the process of negotiations is a very systematic and a technical process in the negotiation process there are several readings of the same draft several reading means a country has volunteered a draft and generally there are three readings at least of a draft the first reading you clean the text a little bit in the second reading you also clean and make it more lean in the third reading you eventually finalize the text and generally depending upon the time schedule these negotiations last for 10 days each or 5 through 10 days each and then they eventually the text is finalized after 12 months and often it is in case of multilateral treaties takes years because several countries have very strong positions on that now having discussed this I will take you give you some idea of how these negotiations are done in case of a multilateral treaty and how a multilateral treaty takes shape how it evolves how it develops and what is the framework of that as I said it is initiated through a discussion that discussion leads to an assessment of a need for a treaty which is then converted into terms of reference the terms of reference then generate or create an authorization for formal negotiations the formal negotiations are spelled out then a country volunteers a draft that draft is negotiated and discussed at least there are 3 readings of the draft by the main body of negotiators of all the states and then the draft is cleaned the process of negotiations extensively involves meetings and deliberations in the side committees in specialized bodies in order to arrive at consensus and eventually when the consensus is arrived at that is where then positions are further strengthened and then you finalize a treaty once this process of negotiations is finalized then the treaty is adopted by the conference of state parties and then it is open for signature verification and then members again rectify individually and then it becomes applicable to that particular state which rectifies so the process of drafting of a treaty is an extremely difficult complex process and it is a process in which some of the best minds put their heads together to come out with a draft that will become a global international law on a given issue I will use in this presentation an example of UN convention on corruption this convention is basically a multilateral treaty and this treaty was negotiated by UN General Assembly and as I discussed thematically I will now explain to you how this treaty was negotiated UN General Assembly passed a resolution and there were several resolutions by UN General Assembly whereby it had directed at efforts be made to curb corruption efforts be made worldwide to resolve issues of recovery of assets and return and repatriation of those assets to the countries of origin so these issues were cropping up in various resolutions eventually member states some of the member states decided there is a need for a comprehensive convention on corruption prior to this need identification another convention UN convention on trans organized crime had already come about a few years back in that convention corruption was listed as a standalone offence but during the negotiations of UN TOC it was recognized that the issue of corruption cannot be handled as a subset of an existing convention instead a detailed convention is required for addressing this issue so a need was felt a few countries introduced this concept to UN General Assembly UN General Assembly said now UN UN said lets create an ad hoc committee a committee created only for the purposes of negotiations of the UN Convention on Corruption the creation of an ad hoc committee basically means that you replicate the UN General Assembly there is a UN General Assembly in New York now another committee comprising of the same members is established in Vienna and the purpose of this committee is to negotiate the convention so participants in this ad hoc committee will be participants as if they are going to negotiate in the UN General Assembly itself so this ad hoc committee is established and as a first step towards negotiations a resolution is stable which contains the terms of reference of this treaty a treaty on comprehensive treaty on corruption terms of reference are debated 4 or 5 days are consumed by all the states representing the entire globe effectively where the debate the terms of reference and they argue that whether issues of repatriation should be included issues of prosecution should be included issues of preventive measures should be there or not issues relating to eventual review of the treaty should be there or not so all technical issues relating to the treaty itself and what should go in the treaty what should stay out of the treaty are discussed as items to be included in the treaty once the terms of reference are finalized then they are taken back to UN General Assembly UN General Assembly pass another resolution authorizing but now based on these terms of reference a multilateral treaty should be negotiated so one country comes forward a EU country I believe Norway and volunteers a draft and says here am I I am volunteering this text this draft should be tabled before the members of the UN at our committee and let them negotiate this is a starting point for negotiation I don't know if I mentioned this or not in the law of terrorism but the sixth committee of the UN General Assembly functions in a similar way sixth committee is a legal committee so when it was negotiating the comprehensive convention on terrorism the country which volunteered the draft the first working draft was India so India volunteered I shall present a starting point draft for negotiation of a comprehensive convention on terrorism and eventually that convention is at the final stages but the issue is stuck up with the reference to definition right now coming back to this same convention so UN convention on corruption basically started negotiations it took about 2.5 years in total 70 days of extensive negotiations 3 different readings were made of negotiations in other words 3 times this convention was read it was formed 2 times this convention was included 2 times this convention was discussed on that convention some of the convention was withdrawn it was a withdrawal voluntary one country explains another country on the floor of the house one country clarifies its position in the context of the convention and then the other country either joins it or disagrees with it the process has another side line negotiations i.e. those negotiations which are outside the main hall in informal gapshap you explain your point of view when you go for negotiations in UN then your entire activity is a matter of involvement whether you are moving informally whether you are eating something whether you are sitting in a cafeteria whether you are meeting someone in a lift whether you are meeting someone in a meeting whether you are having a moodbheer you clarify your point of view in every way in gupshap, in light mood in aggressively so that the point of view is clear for the people so the negotiations on the sidelines i.e. outside the formal area they also have a critical impact and they also have a serious work because there people easily get on the sidelines where you don't have the protocol where you can go and explain it to someone on the tea table look at the other country's Mandubin my issue is this my issues are this and my evidence is this and if you understand it then when the floor of the house goes back to Mandubin then it supports you or if you don't understand it then you don't understand it the difficulty of participation of Mandubin that is extraordinary i.e. those who participate in the negotiation process they have extraordinary competence the best people of their country come and if the curiosity of the convention comes back from a certain sector then the specialist people of that sector they are sent for negotiations so if you see in this convention for example this is the list in front of me the people who participated in the negotiations of this convention and in this list every important country has presented 5-6 senior level officials for negotiating this because they have their federal ministers in which they have their attorney general in which they have their experts on corruption in which they have their head of mission in which they have their permanent representatives ministers of justice and the best people so for example in Austria see 1,2,3,4,5,6,7,8,9,10 10 Mandubin who participated in Austria's delegation and all of them were important lawyers who were representing Austria somehow from Canada the Mandubin they were their criminal and treaty law division their legal officer the heads of the criminal law were included so as you can imagine the level at which these negotiations were taking place the best legal minds of the world are involved in it so that these negotiations are in full and that is why the multilateral treaty eventually comes in front the consensus is included in it اُس من سب لوگوں کا برین سٹرامنگ شامل ہوتی ہے اُس من سب لوگوں کا موقف جو ہے وہ سونا جاتا ہے کچھ کا مانا جاتا ہے کچھ کا نہیں مانا جاتا جب یہ پروسس شروع ہوتا ہے دیسکشن کا تو پھر اب سوال یہ پیداواتا ہے کہ آپ نے فرقزامپل اپنی پوزیشن دینی ہے آپ کو یہ بھی حق ہے کہ آپ فلور آو دہ ہوس پے ہو پوزیشن دیں اور آپ کو یہ بھی حق ہے کہ آپ اس پوزیشن کو انڈرائٹنگ دیں تو اگر آپ نے کچھ پوزیشن دینی ہے آپ کے ملک نے تو وہ درکلی بھی دے سکتا ہے ایک اور طریقہ نگو سییشنز کا یہ بھی ہوتا ہے کہ آپ ملٹی ریٹنلٹویٹی میں کہ آپ کا جو ملک ہے وہ دوسنے ملکوں کے گروپس کے ساتھ ملکر کو پوزیشن لیتا ہے تو جی سیمیڈی سیمنگ گروپ کے ساتھ آپ مل جاتے ہیں ان کے ساتھ آپ پوزیشن لیتے ہیں تو ایوانچلی کیا ہوتا ہے کہ آپ بتاور ایک ملک آپ اپنی پوزیشن کو لکھ کر اس طرح سے اقوامِ مطحدہ کو دیتے ہیں اور آپ کہتے ہیں جی یا ان کے سیغیٹیٹ کو دیتے ہیں اور آپ کہتے ہیں جی یہ میری پوزیشن ہے اس کو وہ کنورٹ کر دیتے ہیں اور اس کو کنورٹ کر دیتے ہیں ایک بایقائدہ ایوانڈ ڈوکیومنٹ کی صورت میں اور اس پہ آجاتا ہے کہ یہ پروپوزل یہ فلانِ ملک کی طرف سے ہے اور اس پر ایک نمبر آجاتا ہے ایک نمبر کا نمبر جو ہے اس نمبر کی حوالے سے آپ کا دکوکمنٹ ہنا یا رفر کیا جاتا ہے اس طرح سے پروپوزل اور کنورٹیوشن میکسیکو پاکستان ایوانڈ ڈوکیومنٹ ایوانڈ ڈوکیومنٹ جو ان رائٹنگ دیے جاتے ہیں یہ بطور ایوانڈ ڈوکمنٹ کے پر سرکولیٹ ہوتے ہیں اور سرکولیشن کے بعد ان پر بہس ہوتی ہے ان پر گفتگو ہوتی ہے سرکولیشن ممالک ان کو رفر کرتے ہیں اور رفر کرنے کے بعد پھر یہ تیار کیا جاتا ہے کہ ان کو ایدوپٹ کرنا ہے یا نہیں کرنا کئی مرتبہ جیسے میں نے اس کیا یہ مانی جاتی ہے کئی مرتبہ یہ بات نہیں مانی جاتی میں آپ کو کچھ اس ٹریٹی کی کچھ پرویشنز دکھانا چاہوں گا because یہ وہ پرویشنز ہیں جن سے آپ کو یہ اندازہ ہوگا کہ ٹریٹی کا یا ملٹلیٹل میٹی کا سٹرکچے جو ہے اس کے لئے ضروری ہے کہ ہم اس ٹریٹی کی کچھ پرویشنز کا بہور جائزہ لیں اور دیکھیں کہ یہ کیسے ٹریٹی ایک develop ہوتی ہے اوربیسلی اس ٹریٹی کا سرسٹارٹنگ پوائنٹ ہے ویک پرییمبل ہے پرییمبل میں جوین ریزلوشنز کا ریفرنس ہے ان تمام کنویشنز کا ریفرنس ہے جو کربشن کے اشہوز کو درکلی اور اندرکلی حیدل کرتے ہیں جو اس کو حیدل کرتے ہیں سو اس کا ایک conceptual link develop کیا جاتا ہے with the concepts of corruption and existing law on corruption پس کے بعد آپ کی definition آ جاتی ہے پہلے آپ purpose ڈیٹ کرتے پھر آپ کی definition آ جاتی ہے کہ آپ کی definition میں کچھ alphaz کی interpretation آ جاتی ہے پس کے بعد preventive measures آ جاتے ہیں to create preventive measures اور اس میں private sector کیلئے measures کیا ہیں participation of society کیلئے کیا ہیں anti money laundering کیلئے کیا measures لیے جا سکتے ہیں پھر اسی طرح offenses آ جاتے ہیں یعنی کہ وہ convention offenses create کرا جو corruption سے related ہیں یہ convention کا heart ہے so this substantive probation ہے مثلان پہلہ so important offense create کی convention کرتا ہے وہ ہے bribery of national public officials پھر ہے bribery of foreign public officials پھر ہے embezzlement misappropriation اور other diversion of property by a public official پھر ہے trading in influence as an offense پھر ہے abuse of functions as an offense اب ان کے لیے مختلفات استعمال میں ہمارے قوانین میں بھی اس طرح کی profession ہیں مگر ان کے قوانین میں prevent different ہے illicit enrichment is one of the offenses illicit enrichment کیا ہے each state party shall consider adopting such legislative and other measures as may be necessary to establish as a criminal offense when committed intentionally illicit enrichment that is a significant increase in the assets of a public official because he or she cannot reasonably explain in relation to his or her lawful income اب یہاں ایک اور چیز آپ دیکھیں گے جب یہ گیوالہ پرویشن آیا تو اس پر کئی کنٹریز نے مقالفت کیوں نے کہا کہ یہ تو ہمارے ہاں تو یہ افنس ہی نہیں یعنی property بنانا کسی بھی زرائے سے ان کا حق ہے اور اس طرح کی کچھ اور افنس ہے پھر تیکی اگیا کہ ان کو optional offenses رکھا جائے یہ ایک بڑا دلچسٹ لیگل کویٹمن تھا optional offenses کا concept یعنی offenses کو optional رکھا جائے یعنی convention تو offence کریٹ کر دے اگر اس کی adoption optional ہوں میں آپ کو اگزامپل دیتا ہوں اب article 20 اللیسٹ انڈریشمنٹ ہے اس کے بارے میں وہ دکتا ہے subject suace constitution fundamental principles of legal shall consider adopting such legislative measures یعنی consider adoption یعنی کہ فورن کر لے گی تو یہاں option option آگی سٹیٹ کے لیے یہ الفاز کا استعمال ایک option کریٹ کرتا ہے کہ اب ممبر ملپج اس کو ریٹفائے کر رہا ہے یہ اس کی سباب دیت پر ہے کہ وہ اس offence کو اپنے law میں implement کرتا ہے یا نہیں کرتا اسی طرحا bribery in private sector each state party shall consider adopting again option آگی some seeds of crime یہاں پر option نہیں ہے each state party shall adopt such legislative measures to establish as criminal offences money laundering یہاں shall adopt کا لبز پہلے میں کیا تھا shall consider adopting تو یہاں پر option available کر دی گئی ایک set of offences ہے جو optional character کیا ہے ایک set of offences ہے جو mandatory character کیا ہے اُن offences کو mandatory کرنے کے جن offences کو اُن کے اپنے قوانین میں offences کرار نہیں دیا گیا انہوں نے کہا ہمارے سستم کچھ ہر ہیں تو ہم کچھ offences کے حتک پر اگری کرتے ہیں کچھ کی حتک اگری نہیں کرتے so یہ ایک legal treatment adopt کیا گیا ہے to create a concept of optional adoption of offences کہیں آپ پھر اسی طرح ایک اور interesting concept dress میں incorporate کیا گیا وہ concealment کا ہے concealment کا ایک concept ایک offence اس کی article 24 میں لکھا گیا اب concealment کو اگر آپ پڑھیں تو concealment کی الفاظ تقریبا وہی ہیں جو money laundering کے ہیں یعنی وہ بھی کہتا ہے shall consider adopting such without having permanent properties وہاں بھی ہے concealment of property money laundering تو پھر اس کی ضرورت کیوں پیش آئی اس کی ضرورت اس لیے پیش آئی because money laundering میں money کو laundry کرنا offence one time offence ہے اور اس کا retain ہونا اس کا consequence ہے جب کی concealment میں continuing retention وہ ایک مسلسل عمل ہے on a day-to-day basis on a reoccurring basis گویا اس کا impact کیا ہے اس کا impact یہ ہے کہ اگر کوئی assets stashed ہیں outside the country جو ملک اس کو rectify کرے گا اب چونکہ اس کا retrospective application نہیں ہے تو money laundering کا تو charge اس شخص کے خلاف نہیں frame کر سکتا مگر concealment کا charge frame کر کے recovery of assets کسکی را سکتا ہے تو that is how concealment became an important provision which was had the effect of possibly retrieving the assets notwithstanding the fact that money laundering only address the issue of one time offence and its concealment as a consequence of that offence concealment on the other hand was an offence which was occurring on a day-to-day basis and day of entry into force of the convention concealment would be an ongoing offence entitling the requesting state to seek repatriation of the assets so Pakistan was in the Pakistan delegation was in the forefront to argue and insist to have concealment as a standalone crime and as a consequence of that we have this now as a standalone crime like wise we have another offence which was of a unique nature considering that there was no previous precedent for this kind of an offence not exactly an offence but a treatment consequences effects of corruption with due regard to rights of the third parties acquired in good faith each state party shall take measures in accordance with fundamental principles of domestic law to address consequences of corruption in this context states parties may consider corruption a relevant factor in legal proceedings to annul or rescind a contract withdraw a concession or other similar instrument or take any other remedy election this was a very unique provision in many ways what was the multilateral criteria on corruption saying it was saying we create offences we create a mechanism for prosecution and we let the people who commit corruption be prosecuted in due course now obviously it was sounding perfect it was sounding sufficient it was sounding as a complete approach towards the comprehensive convention but a question was raised by Pakistan delegation which was eventually supported by entire g77 and the question was that yes on one hand some body but that somebody has caused an irreparable damage and a problem to a country by awarding a contract by giving a concession and the whole country continues to suffer while the person who has committed the crime has only been punished in respect of his own self so there should be some enabling power under the convention that should enable the state to use those prosecution proceedings to anal to rescind the international contract that was awarded as a consequence of corruption so after hectic negotiation this provision was eventually incorporated and it was decided that states will be given this power to use criminal proceedings of corruption as a basis to rescind an agreement and then there were voices from other countries some other countries says we have people who have granted awards they have granted licenses now those licenses are perpetually giving and do benefits to certain people even if you punish the person who has committed a wrong or the official what use it for the country the real use it that we should be able to recall those licenses or concessions so eventually this provision came in as a negotiations and it enlarged the scope of the convention that you can not only prosecute individuals but you can also address the consequences of corruption and then another position that was a step ahead which was spared by the Mexican delegation and supported by Pakistan delegation was compensation for damages which said will take measures in accordance with principles of domestic law to ensure that entities or persons who have suffered damages as a result of an act of corruption have the right to initiate legal proceedings against those responsible for their damage in order to obtain compensation now it said when you are making a comprehensive law on corruption please make sure you have provisions which entitle the victims of corruption or those who are adversely affected by virtual corruption to commence proceedings for damages again a unique development of jurisprudence that somebody commits corruption as a consequence of that individuals community ordinary person suffers and that ordinary person that community or that person then moves on and says well we would like to see compensation for that and then they eventually do get that compensation if the law provides so the convention creates that possibility the other important provision of the convention was that it said traditional bank secrecy is no longer a basis to deny information to remember sometimes ago there was this understood position that banks will not let lose of information which they have about their customers they will not give out this information at all because it is traditional bank secrecy the convention demolishes the secrecy defense and says no for the purposes of investigation in respect of corruption issues the banks will not pull down its shutter the bank will not decline to give information on the ground of bank secrecy and that bank secrecy defense is finished so again a very major اچeevment of the UN convention or the UN multilateral security that we talked about yet another area now we have talked about creation of a fence we have talked about creation prosecuting mechanism then the next important question was what happens about the wealth which is found in the banks of some other country how do you bring it back again there was a very divided opinion on that one opinion was that we need to do something to share that to share that money with the country which is carrying out expenses for that negotiations or for that return so in all the countries there is inherently a provision of law in which when you want to seek repatriation of illicit wealth that has to be retained by the state which is returning because as expenses and blah blah but this convention moved ahead from this position and it identified it divided this wealth into two portions one was the assets which directly belong to the state or a requesting state and the other were the assets which did not belong to the state but were indirect a proceeds of bribery and so on so forth and it said those assets which belong to the state can be retrieved by the state directly because the title of those assets vest in that state and this was a very important departure and therefore there is no entitlement for a country where these assets are to seek some portion as compensation or expenses as a matter of right example was for example somebody in a country takes money out from the wallet of the state bank of that country and runs out now this is directly a money of the state a title of this money vest with the state the title transferred with this asset wherever this asset is so when this proceedings are commenced for recovery the question of sharing does not arise the other example is that somebody gives a bribery to a bank account in some other state to some person now this money of bribe is not a direct money generated from the state fund so in that there could be a possibility of a share so this human convention identifies this distinction and based on this distinction it generates a framework a unique framework shall we say whereby it says that when the title of the money or asset vest in the requesting state then the obligation to detect any amount is not there so this was considered to be a very serious move forward within the framework of the human convention now here in this few examples that I have given to you have noticed that not only these negotiated positions represent the ability of the states to negotiate a UN treaty it also shows that a UN multilateral treaty is actually creating an evidence of development of international law it is actually adding on to jurisprudence it is creating new formulations it is adding on to the jurisprudence of this area in the states so it is truly an extraordinary effort that a multilateral treaty says so a case study of multilateral treaty demonstrates that not only it represents political consensus at the state of negotiations it also represents high profile legal work that goes into the processing of the treaty itself so eventually the treaty that we saw which came out as a final version after these three extensive readings which was adopted by the state parties now what is an adoption by the state parties it basically means that all the states which have negotiated the treaty after the text has been finalized meet again in a conference mode now this meeting of state is called a conference of state parties then they adopt that and that adoption means that now the treaty has become final and then they announce that now the treaty is open for signatures and before that step once the treaty has been negotiated one more step is added on and that is a step relating to a creation of a consistency group or a consistency committee whose job is to again comb through every segment of the treaty every provision and see if there are any inconsistent use and once that is reconciled then the treaty becomes final then it is taken to the conference of state parties and conference of state parties eventually adopted and the treaty is then open for signatures once it is open for signatures now it is a multi-lethal text and then states one by one attach signatures and they file their original instrument succession to the depository of this treaty itself that is how treaty eventually comes into existence and that is how we have the final version of the treaty available to us the depository of the treaty varies in this case it's the united nations secretary general who acts as a depository what do we mean by depository depository mean where the original signed rectified instruments are deposited of a treaty so you have a treaty and then the states independently and individually signed the original text after obtaining authorization and after that is signed then that treaty is taken to a place where the original signed instrument is duly deposited placed in a locker or a wallet or whatever and it is secured there now that demonstrates that the treaty has been rectified properly in certain cases there could be some other government which could be designated as a depository of a treaty so the government of belgium for example could be a depository of a treaty government of canada for example could be a depository of various treaties so it really depends what is the preference of the parties which have negotiated within the un system whenever a multilateral treaty is negotiated invariably it is the office the un secretary general which acts as a depository of a treaty and these treaties which are deposited within secretary general are published they are all published in a series called united nations treaty series this series runs into several hundred volumes i believe last i saw they were running into probably 2000 volumes so they are adding on and they are issued yearly basis and containing all the text of the treaties that have been negotiated in that given year so the treaties that we see are and you can actually approach them on the un website as well un treaty series i believe it's a paid website but you can check it out there are several treaties which are available on other sites as well which can be directly directly exist so coming back to the framework of multilateral treaty towards the end let me conclude by saying that multilateral treaties create a framework of law specialized framework of law in their areas they are open for global following they invite all states they have a detailed mechanism that mechanism is followed while they are adopted while they are negotiated a detailed method a methodical process for negotiations terms of reference are determined detailed text is presented detailed text is eventually finalized and that text results into a formulation that we are referring to as a multilateral treaty so treaty is a result of some of the brightest minds putting their heads together and coming to a consensus and that is why often each treaty pushes the limits of law each treaty develops the law in certain direction and it does become a source of international law it does becomes a very important powerful tool to link international law to that sector and considering the fact that treaty has to eventually govern for times in memorial for literally infinity that it will be binding the states it will be binding the people living in the states the significance of understanding multilateral treaty cannot be undermined so I trust that you would be finding this framework and this discussion of use to have to develop understanding of multilateral text multilateral text as I said is a result of hectic negotiations there is a dire need to develop ability of negotiations there is a need to develop capacity for understanding these texts because without this understanding it is difficult to see how these treaties how these treaties positively affect and how these treaties could be resorted to for taking best advantages under international law that are available to members of the global community and to individuals who live in the state itself and since most of these treaties are discussing and are talking with reference to individuals are actually regulating rights of individuals in various countries it is all the more reason that these treaties must be understood they must be researched they must be clearly and in detail one needs to go into their depth to be able to take maximum benefit and advantage from them lastly let me conclude that I hope this lecture has given you an idea or a greater sense of clarity on the framework of multilateral treaties we have used the example of UN convention on corruption as a multilateral treaty most of the multilateral treaties follow the same approach creation of an offense providing a mechanism for follow up and prosecution preventive measures some enforcement mechanism and eventually some procedural provisions that talk about the ratification and to into force and other provisions I hope the discussion that you've heard today from me in terms of multilateral treaty case study would have enhanced your understanding of these issues


Five signs of burnout you should never ignore based on multiple sources published by medical news today If you have any of these this is your sign to take a break from whatever the cause is Number one loss of interest in everything when you find yourself losing interest in everything you once enjoyed It's a clear sign that something needs to change number two Heightened irritability growing easily irritated especially when you're trying to relax can indicate burnout is taking its toll number three Disliking your environment feeling a sense of aversion toward your surroundings and a disconnect from your goals Maybe signs of impending burnout number four sleep troubles difficulty sleeping at night is a common manifestation of burnout affecting your overall well-being number five Emotional outbursts unexpected tears and heightened emotions can be a clear indicator of burnout creeping in if you resonate with any of these signs It's vital to look at them as a call for a much needed break. I must emphasize that this is not a substitute for professional medical advice


Hello world, it's the Serpent Scratcher here bringing you another video connecting the world of maths to Scratch. If you haven't already checked the description below, we'll link to previous videos as this one is part of the series. In this video, we're going to be using our Scratch project planner to plan a mathematical or our Scratch game, Wacker Mall. Are you ready? Let's get stuck into it. Okay, so here we are in our remixed Wacker Rule project. What you will need to do once you boot up this project is you'll need to search for the sprite custom rules. It's down next to the rule sprite and it's just an empty one that houses some code that we will use to create our custom rule. Okay, so I've got a little note here that I've created to step you through what you need to do to create a rule. We're going to be focusing on steps one and three in this video. So step one is to firstly define the rule. So to do that we need to create a new variable with the name of your rule in the define rules section. So we do that and we're going to look at step three to create the rule block, make a custom block that checks whether or not the rule has been met. So before we get into our Scratch coding, let's jump across into our planner. Okay, so here we are in the Scratch project planner. You'll see that we've got the empty sprite custom rules down here. We've got our stage. Let's just walk through the variables box over here. So we've got a space here to create our new variable name. This will house our rule. We've also got the answer variable, which is the return value of what the user inputs into this field right here after they press this check mark. I've also got some space here to define a custom block that will have the logic to meet our rule. So let's get stuck into it. The rule that we're going to be creating today is a rule where a number exists between 20 and 30. So to create a variable, that's the first thing we need to do. We're just going to write rule underscore between 20 and 30. Cool. That's for this sprite only. So whenever we get values like this, so on and so forth, this rule for this mole will activate. That's what we're, that's our goal here. So now we need to define our custom block to you. So is between 20 and 30. Now, I hope you can see the link between our custom block name and our variable name. We've actually just taken the part that relates exactly to what our rule will do. So if our answer is between 20 and 30, then we want to do something. And right then that sentence, I've actually just created the code that I will need in scratch. So if, if the answer, and that's our variable name here, if our answer, if this guy over here is between 20 and 30, then pop up the mole. That's exactly what we need to do. Pop up the mole. And that is the essence of what we need to be doing in our scratch project. So what we'll do in our next video is we are going to take this English and we're going to translate it into some scratch box. I'll see you in that one. That's all for this video. In the next one, we're going to take our mathematical rule that we just planned and translated into scratch blocks. Drop me a comment below and tell me what mathematical rule that you came up with and that you're going to put into your game. Hit the like button if you liked this video. Make sure you hit the subscribe button too and the bell so you're notified when another video is released. But until then, I'm off to go find a wave. Take it easy.


In this video, I'm going to be talking about combining like terms. Your algebra book is going to call this something a little bit different. They might call it simplifying algebraic expressions. I like to call it combining like terms. It's basically the same thing. Now your book calls this an algebraic expression. What is that? Well, an expression is just a math sentence. It's when you take a bunch of numbers and letters and add or subtract or multiply them. That's an expression. Algebraic means you have variables in here. So algebraic expression, I like to call this combining like terms. So this is how I combine like terms. The first thing you got to do is you got to identify what is a like term. Now my definition of what a like term is, is that a like term has the same variable to the same power. Same variable to the same power. Now in this case for this example, I don't have to worry about powers. I don't see any powers. I don't see any exponents up there. So in this case, I'm only looking for the same variables. So as I look through this, I'm going to identify which ones are the same variables. So I'm just going to start at the very beginning. I have a 3x here. And as I look, I'm looking for more x's. So as I look down, I see that there's also a plus 2x, a positive 2x there. Notice I underlined them. When I combine my like terms, I like to identify them. I like to use, I like to underline to make sure that they're the same. I'll simulate with this next one. So going on to identify my next ones, I have a negative 2y here. Negative 2y, that means this one is a y term. So I'm going to put two lines underneath it. And I'm going to look for other y terms. And as I look over here, I see a plus y. Plus y or plus 1y, whatever you'd like to think of it as. So I put two lines underneath that. Now I'm going to continue on to identify any other like terms. Now look here, I see a z. But as I glance to my other terms, I don't have any other z. So I'm not going to label that one at all. I'm just going to go on to my numbers. These are called numbers or constant terms. The reason they're called constants is because these are constantly the same number. 1 is always going to be 1. Negative 4 is always going to be negative 4. It's constant.  Anyway, 1, I'm going to put three lines underneath it. And negative 4, I'm going to put three lines underneath it. This just helps me to identify which terms are alike. So now I'm going to go through, and I'm going to add or subtract, depending on what the signs are. I'm going to add or subtract all my terms. So 3x plus 2x. 3 plus 2 is 5. So I have a ton of little 5x's. Now I'm going to go to my y's. Negative 2y and plus 1y. Negative 2 plus 1 is going to be a negative 1y. Now you might put negative 1 there. I just put y. Negative y, negative 1y, it's the same thing. I just don't put the 1 there. Most of your textbooks, most mathematicians, most anybody is not going to put a 1 there. So that's what I'm going to simulate this as. OK, moving on. The 4z, there's no other z, so I'm just going to simply rewrite this. It's plus 4z. And then now, last but not least, I have 1 minus 4, positive 1 minus 4, which ends up being negative 3. So that is a short version of combining like terms. And again, you have to have the same variables to the same power. In this case, I didn't have to worry about powers, but that's combining like terms. No other terms here are like that, my x's, my y's, my z's, and my constants. So that is my simplified expression, my simplified algebraic expression. So let's do another example, something a little bit more difficult, something a little bit more difficult. Let's try negative 3, and then in parentheses, 2x minus xy plus 3y, I have to forgive me by looking through a book here, minus 11xy. There we go. This one's a little bit more confusing, but this is going to help me to reiterate my point that when I combine like terms, like terms have to have the same variables and the same powers. OK, so on this example, now this example is a little bit different because I have the parentheses there, so I have to evaluate that first. I have to take that negative 3 that is out front, and I have to multiply it all the way through. So I'm going to use another color. Take negative 3 times the first, the second, and the third terms. This is what we call distributive property. This is what we call an application of the distributive property. So I'm going to multiply this. OK, so negative 3 times 2x is negative 6x. Negative 3 times negative xy is going to be a positive 3xy. And negative 3 times 3y is going to be a negative 9y. And then this guy on the end, we just bring him down, negative 11xy. So notice with this distributive property, I'm just multiplying by negative 3. So all it really affects is the signs and the numbers. It doesn't affect the variables. Notice x here, xy, and y, that really didn't change, but it's the numbers that changed, the numbers that changed. All right, so now after I've done the distributive property, I have to identify which terms are alike. This is an x term. It just has an x variable. As I look, I see other x's, but it's not alike. Remember, I have to have the same variables and the same powers. I don't have the same variables. I don't see any other x terms. So moving on, 3xy, if I look here, I have a positive 3xy and a negative 11xy. Those ones are like terms because they have an x and a y. So I can actually combine those. And to continue on, this is a y term. I don't have any other y terms. So that one's just going to stay as it is. Now to rewrite this, negative 6x. The x's stay the same. xy's 3 minus 11 is negative 8xy. And then I have my y's and x's, which is negative 9y. Now when you rewrite this, usually you want to put these in alphabetical order. So notice here that I have my x's first, then my xy's, then my y's. So notice that with two variables, I have my x's to the left, and then my y's to the right, and any combinations are going to be in the middle. That's how you normally would write this. It doesn't really matter, actually, which order you write this in. But that's normally how everybody writes it. Those are two examples of combining like terms. The one thing to remember is when you combine like terms, you have to have the same variable and the same power in your terms. And then you simply just need to add or subtract the coefficients, which are the numbers out front.