Hello and welcome to NewsClick. Today we're joined by P. Sainath, the founding editor of the People's Archive of rural India. And we're going to be talking about the farmers protests, which began at number 26, as we know. They have intensified over the weeks. The government is engaged in talks, what it calls talks at least, but which have actually been more of a holding action for lack of better word. Sainath, thank you so much for joining us. I first wanted to go into an issue which came out at the latest round of discussions, where the government said it gave a proposal to the farmers which the organizations rejected because they wanted the repeal of the laws. But one of the key elements of the most important element was that they said they would give a written assurance that the current MSP system would continue. And now there's been a lot of debate about how MSP is at the heart of this. So what really is the catch when the government is saying that this current MSP system will continue? Well, first of all, I think there's been very little discussion. There's been a lot of posture by a government that was completely caught off guard. There was a reason why it passed these laws and do not forget the labor codes at the height of the pandemic. This is something the media refused to look at. Mr Modi had a very huge majority in parliament before the pandemic is likely to keep it two years after the pandemic is under control. Why did a government in the midst of a pandemic with, you know, second or third worst in the world with daily cases has a thousand things demanding its attention, but it passed these laws. There was a reason for that. Its calculation was that the farming community and the working class are at this moment helpless, cannot hit back, cannot organize. They are cowed down by COVID, pulverized by the pandemic. These guys can't hit back at us. That was a terrible miscalculation. Logically, it was a very, very valid assumption to make, but it misfired in that the farmers of Punjab, Haryana and nearby states did not accept that assumption and flouted. The second thing is that I love this idea of consultation after the fact. The consultant, even the government in its supposed discussion is admitting that these amendments, these new laws were enacted for trade and commerce.  It did that. There was no consultation of farmers. The RSS, Kisan branches, they had no idea. They were never consulted that they had nothing to do with these laws. Right? So it's an absolute fabrication that there was any consultation when their own party units etc. are saying so. In fact, I understand that the BJP printed some 10 lakh Patraks, little leaflets for distribution in Chandigarh, Punjab and gave them to its local units. I think precious little distribution of that has taken place and the reasons why the activists are going dragging their feet on distributing that is so obvious. But even that's not important. Now this guaranteed MSP. Guaranteed MSP means nothing in itself. If you do not have guaranteed state procurement, we can describe and we can declare in writing or in words or in cinema is Kaihai MSP. But then you don't gather it. You don't procure. So it means nothing. Is there an, do I have an example of what I'm talking about? Many states have been doing this for years. Maharashtra under the UPA, under the Congress government of Velasra Foundation did this repeatedly when the suicides were at their worst in Vidarbha and Marathya. What it did, it would declare high MSP, per quintal, per bail, per quintal procurement, very high MSP it would declare. Then it would do three things. One, it would open half the number of MSP centers, minimum support, I mean half the number of procurement centers required. So suppose 10X was the number of procurement centers required for that region, it would open four, maybe five. The second thing it would do was to open the procurement centers 15, 20 days later. That would create huge pileups outside the markets at Ghatanji, at Karanjah. You could see kilometer long queues of farmers with their bullock carts cotton piled up to the skies. And that would obviously first when you start, when you open half the number of centers, then there is incredible pressure on that farmer who's got to settle his or her bills, pay for the kids school fees and they will sell at whatever price they can get. That is one. The second thing is by reducing the number, you're doubling the pressure because that person's creditors are not going to wait for him to have an expedition to Ghatanji for 10 days when they want their money and he's got to pay or she has got to pay huge bills that have piled up. Third tactic, close those centers 10 to 15 days early so that the late arrivals at the market are also forced towards private trade. So this is what that game is about. MSP is meaningless if there is no guarantee procurement. The second part of this offer, noble offer of the government of India is you've made it before. You made it in your manifesto in 2014 and you did not say till now, the second thing is that you have to define what is your understanding of cost of production on which the MSP is based. In 2014, Mr Modi declared that within 12 months of coming to power or some leaders even said within one month, we will implement the Swaminathan Commission's recommendation on MSP cost of production, COP 2 plus 50%. As you know, there are other methods of calculation. The ones that say Niti Ayog and private trade are very happy with when big corporations would be very happy with which is A2 is one way of calculating cost of production which is simply the paid out costs of inputs. Fertilizer, your seeds and stuff. A2 plus FL is the second which is input costs plus imputed cost of family labor. The Swaminathan Commission was very categorical in saying comprehensive cost of production plus 50%. Now the government somewhere on some of these went in for A2 plus FL. It went in for that and started claiming that it had implemented the Swaminathan Commission. Now by the way, between A2 plus FL and COP 2 cost of production, comprehensive cost of production plus 50%, A2 FL plus 50% and the latter, the difference can be between 400 and 500 rupees per quintal. It can be that high. So suppose you're selling 20 quintals, what are you losing? 20 into 400. Can anyone afford that? So that was yet another game they played with the MSP. The third is that if you just go up right now to the Ministry of Consumer Affairs, you'll find a report there. Report of the Consumer Affairs Group 2011. And if you Google up the newspapers, you will see photographs of the great ceremony at which that report was presented to Dr. Manmohan Singh. The report on consumer affairs was anchored by a group of chief ministers. And it said 0.3B. It said no transaction between farmer and trader should be permitted below MSP. It said it in writing. And the chairman of that group of chief ministers was one, Mr. Narendra Modi of Gujarat. So he's an old hand at giving assurance. So how much these assurances are worth? You can see from the fact of how they behave with their manifesto, how they have behaved with the Swaminathan Commission report, how they have behaved with his own Consumer Affairs Group report, which says no transaction. Given all these, how does it mean anything? And the other thing is this, for big corporations, private trade, they are giving written parliament enacted laws. For the farmers, they're giving written assurance. And even that hasn't happened so far and we haven't seen what they look like. And this context, I just wanted to ask you about another key narrative that the government has been pushing from day one, not only the government, but you yourself have talked about how journalists, for instance, have called this the 91 moment for labour laws and agriculture as well. And this is the question of choice, the idea that somehow farmers are going to have this bonanza of choices. Once these laws are passed and it's all about the state stopping them from accessing all these beautiful choices. So after these laws are passed and once these laws are in operation of course, what exactly is the kind of choice that they're going to be confronted with? In an irreversible, irrefutable logic, the entire philosophy of the neoliberals of pro-capitalist thinking is that market offer you a choice. Now, I think that if the 1.2 billion human beings, the United Nations, classifies as very hungry. If the 1.2 billion very hungry people in the world had a choice, I suspect they would choose to eat.  They do have another choice. They can starve, which is what they do. Yeah, this is the choice.  There are 11 on the shelf before you and nine of them are manufactured by Procter and Gamble. So you have a choice. You can buy the one with pink bubbles or the one with blue bubbles. That is your choice. The third aspect of it is that you present something and say choice and that, you know, look, the government is so willing to discuss this. It's like I pass a law sentencing you to death. I pass the death sentence and then say, you know, I'm very reasonable and I'm willing to discuss with you amendments and we can see whether you can state a preference and make a choice and whether the death will be by hanging or by boiling you in oil.  So that's one. Second, the entire media have been going on about this, that the choice is, even very well-meaning people write to me say, but isn't it correct that we break this choke hold of the APMC? You know, when you are blinded or when you are blinded by propaganda or drowning or because you are unable to get the blinkers of your eyes, you believe that when you start with a false premise, you can construct any fantasy on it. There was never a choke hold of the APMC. The bulk of farm produce is sold at the gate of the farm, at the farm gate, because most farmers, their crop is pledged in advance to private trade. There are most farmers and every Indian knows every, but a lot of those Indians don't pause to think out the contradiction between the fact that the choke hold is that of private trade, that of the Savukar, that of the corporation and whose agents very often are the collectors at the door. And the idea of the choke hold of the APMC. So this is the falsehood involved in this idea of choice of the APMC. The third is, see the middle classes and most of the editors pontificating on this, the 1991 moment, Well, actually, Mr. Gupta, former editor-in-chief of the Indian Express and running the print, has repeatedly said, never waste a good crisis. He's paraphrasing though I'm not sure he's aware of it, Winston Churchill, hardly the greatest Democrat in the world, who believed in the use of chemical weapons against the primitive races like those in Iraq and Afghanistan. Now, well, he gave people a choice between being bombed with chemical and conventional weapons, and he chose chemical. Anyway, the thing is, never waste a good crisis, which is what I told you in answer to the first question, that these guys are on their knees now. Let's kneecap them or break their bones because they can't. Now, all of them, all of the stuff that has been directed has been based on demonizing the APMC and the purported lack of choice of the farmer. But the farmer has made a choice. Given access to MSP, given access to MSP, they will choose MSP. Now, another thing about that written guarantee, here's another problem about MSP covers some 23 crops, which together cumulatively must account for an overwhelming share of gross crop area indicator. Actually, MSP is paid out on two crops as everyone knows. The farmers from Punjab who are sitting outside daily will tell you that they have never been able to access MSP on anything other than wheat and rice. So that is their choice. They can grow wheat or they can grow rice. Now, if you paid out the MSP on all the 23 crops and included a couple more, you would have real diversification. The consumer as well would have choice. The farmer would have a far greater choice in what to grow. Whereas you are giving him or her no choice at present, this is all you will grow. So this is the whole game around the idea of choice. Absolutely. And in this context, I also wanted to ask you about an issue you've been highlighting for the past at least a few days. And this is regarding, of course, the provision in the Farmers Produce Trade and Commerce Act, which says, which talks about the legal proceedings around it. And it's fairly, I mean, it's interesting. It's also scary in the sense that it gives a huge amount of immunity to all those concerned. The officers, of course, and it's one of those omnibus laws, which it's very unclear what it exactly is doing in a law that is supposedly supposed to do with farming. So could we also talk a bit about the implication to this for the democracy as a whole? Yeah, well, you know, the extra, see, see, Pranjal, many laws have a clause dealing with what are the legal protocols permissible and not. That in itself is not novel. What is extraordinary is the extent to which this immunity goes. It protects you from prosecution for crimes. You may not even have planned as it. It says, one clause says that no suit, no prosecution shall lie against the central government, against the state government, against any officer of the central government or of the state government, or any other person who has done something with good faith, intention and good faith. Now, who is this any other person? Is it the farmer? Obviously not because it's barring the farmer from the jurisdiction of the civil court. Any other person easily translates to corporation or big business, right? That's one set of things. Second, it bars the jurisdiction of the civil court. No court may pass any injunction, et cetera, on any matter under this. Third, it makes it clear that the low level executive subdivision authority, you know, you're talking about collectors, deputy collectors, et cetera, now become a judicial. That is spectacular. You are converting the lowest levels of the administration, low levels of the administration into judges, juries and executions. So with these three things, it goes way over the top. The last time you had something terrible on that scale was during the emergency of 1975-77. These suspended fundamental rights altogether, the Constitution itself meant very little. So that those laws are extraordinary. They do not affect only farmers. They affect every citizen. It means that news click cannot go in a PIL against large scale wrongdoing of some company or corporation in Odisha or anywhere else. No PILs, no public interest litigation. So look how terrible the clauses are that a body like the Bar Council of Delhi has protested vehemently and they have protested on several grounds. One, they've said this conversion of executive transfer of judicial power, the words the Bar Council has used dangerous and a blunder. It is dangerous and a blunder. The second thing the Bar Council has said is that what are you doing to lawyers? You're dismantling the district level courts. When you're dismantling the district level courts, what about for all the citizens around who need those courts? Third is that what happens to lawyers who cannot take up such cases? Now, if you are arguing that you can go much higher, you can put it, you know, to begin with, there is an incredible imbalance of power between private traders, corporations and the farm who is capable of taking legal recourse. So the laws on the laws exclude legal recourse of the Indian citizen to an extraordinary degree in a different way. They have done the same thing in the labor courts, but not with this language. There also, you make it impossible for a trade union to function. You make it impossible in the name of efficiencies for a trade union to work with workers in a factory to go on strike. So essentially, in fact, the ordinances that came during the lockdown were official declarations, proclamations of bonded labor by ordinance. Now you are codifying those in laws. So all of this together tells you how dangerous it is for every single Indian that this process of shutting out legal recourse goes. Article 32 of the Constitution of India guarantees the citizen the possibility of legal remedies, which means the legal action you can take. But when you have judges who are saying we would like to discourage, you know, the kind of frivolous petitions that go on at that is the most basic and fundamental right of a citizen in a democracy. So it's essentially this exclusion is striking at the basic structure of the Constitution of the right to legal remedy. Absolutely. And speaking of democracy, of course, one final question on the media. And this is an issue you've been talking about for decades, of course, the amount of coverage, for instance, that is dedicated to agriculture. Earlier on news clicks, a couple of months ago also you talked about the pandemic and how the media was responding. But now we have a scenario where actually farmers in such huge numbers in hundreds of thousands actually are at the borders of Delhi, not even that you have to assign an agriculture correspondent or a rural correspondent. We see hundreds and thousands of people actually sitting on the borders. And even now the media narrative has either been, like you said, the most well intentioned options might be talking about the stranglehold and we have the vicious elements talking about Khalista and talking about this being a rich conspiracy and etc. So how do you see the media scenario right now? Well, actually there are some journalists visiting there because now it is not about farming, but it is about, it's a political issue. It's an explosive political issue. But today the Indian Express has yet another editorial. Government is being reasonable. It's up to the farmers now. They have scored a moral victory.  The point is, this whole understanding of what is compromised. You have passed a law in which I have had no say, no consultation and this nonsense of consulting and the media are peddling this, that consultations between daily think tanks or what I call stink tanks intellectually is equal to consultation. The farmers have made a choice and they are at the gates of Delhi giving the central government a choice. Right. So why don't we now celebrate the doctrine of choice over here? Why don't we celebrate that doctrine of choice now at this moment? The second part of it is that the consultations. There is only one body. Let me show you how much the farmers have asked for that consultation. This is in your recent history of the last 15 years.  Unlike that, there was an extraordinary body called the National Commission for Farmers. Do you know that if every farmer in this country knows two words of England or three? It is Swaminathan Commission report from Gurdaspur in Punjab to Guduvancherry in Tamil Nadu. Farmers have demanded that in the November 29th, 2018 at a rally at which you were present. I was present. Well, somewhere between one and two lakh farmers gathered outside Parliament making many demands including several of those that those farmers today at the Haryana Delhi border are making. Showing you that it's not, they made a choice, a recent choice when the country's most distinguished agro-scientists together with seven others, including the heads of NABAR one time had a very distinguished commission based on the widest possible consultation produced a report. The farmers were all for it. And you keep quiet about that after having promised to implement it in your 2014 manifesto. So who is the one who is running away from consultation? Who is the one who is not being unreasonable? You've just taken that off the table because it told you something you didn't like. So that is what the media are. Look at these editorials, show me one editorial, which even mentions the Swaminathan Commission. The second thing I am asking you, I'm asking fellow journalists, I am begging your audiences to stop looking at these media as some sort of independent or rental system. The very corporations the farmers are apprehensive of and who they are fighting. The media are part of those very corporations. You can hear the cries of against Mr. Ambani in the rallies and the slogans of the farmers. Mr. Ambani is the richest Indian in the world, the fifth richest man in the world, maybe fourth and the biggest owner of media in India, the biggest group. Now you have several other groups whose owners, if they aren't already in agricultural and agricultural food processing, they are in many ways Benami. They will come out very soon. So the editorial writers have made a choice between speaking the truth and voicing what their corporate bosses want. So I believe that today the Indian media, the dominant or corporate media, whether television anchor or editorial writer, is living up brilliantly to the definition of editorial writers, given by Murray Kempton, one time editor of the New Republic, one of the editors of the New Republic in the 16th. Looking at what was happening in Vietnam and elsewhere and how the media were covering it, Kempton said something that would totally fit for you today. He said, the job of the editorial writer is to go down into the valley after the battle is over and shoot the wounded. Thank you so much Sainath for talking to us. That's all your time for today. Keep watching Newsweek.


I now give the floor to the observer of the International Institute for Democracy and Electro-Assistance. Thank you, Mr. President. Excellencies. Today, more people than ever live in a country other than the one in which they were born. Many of them have been forced to flee because of the scourge of war in search of peace and stability, as in the case of the recent Ukrainian refugee wave that has displaced more than 14 million people from their homes. International idea stands in full and unwavering solidarity with the people and democratically elected government of Ukraine, including those that have remained in the country as they face an aggression of which consequences will be long felt not only in Ukraine, but well beyond. However, wars are not the only causes that prompt people to move. We also know that the effects of climate change will drive an increase in migration and refugee flows globally. The preamble of the global compact for safe, orderly and regular migration states that refugees and migrants are entitled to the same universal human rights and fundamental freedoms as outlined in the UN Charter and that these rights must be respected, protected and fulfilled at all times. Moreover, as included in Article 21 of the Universal Declaration of Human Rights, everyone has the right to take part in the government of their country directly or through freely chosen representatives and that the people's will shall be expressed in periodic and genuine elections. Everyone includes citizens, refugees and migrants. International idea wishes to bring the failure to guarantee these rights for migrants and refugees to the attention of this assembly. We are greatly concerned that in practice, international migrants and refugees commonly do not have voting rights in their host countries and often additionally become disenfranchised in their countries of origin. According to international ideas database on voting from abroad, only half of the countries in the world allow voters from abroad to vote in legislative and presidential elections. Fifty-four countries do not allow any voting from abroad at all. We are also gravely concerned that beyond the franchise, how they gain access to the electoral procedures may be problematic. States may effectively deny access to the vote for voters abroad by failing to make appropriate voting arrangements available to them. For example, through complicated voter registration procedures, by demanding documentation that migrants or refugees do not have available or by only allowing voting in person at a diplomatic representation which in practice may not be reachable by many. To conclude, international idea would like to share three main recommendations with this assembly. We urge countries of origin to revisit the ways in which they legally and practically enfranchise international migrants and refugees. We ask host countries to consider extending voting rights at the local level to long-term non-citizen residents. And finally, considering the current wave of refugees from Ukraine, we urge for the protection of their rights by member states. We also note that all refugees fleeing a war-affected country should be granted the same rights independently of their country of origin. Thank you. I thank the observer of the International Institute for Democracy and Electoral Assistance.


Ukrainian crew of American M2A2 Bradley Infantry Fighting Vehicle destroys Russians. A video showing a fragment of the combat work of the Ukrainian crew of the American M2A2 Bradley Infantry Fighting Vehicle near Abdiivka has been posted online. A drone filmed the combat work of Ukrainian soldiers on the north-eastern outskirts of the village of Stepov. Soldiers of the 47th SMB are firing on the north-eastern outskirts of Stepov in the Abdiivka sector using an American M2A2 Bradley Infantry Fighting Vehicle. The footage shows Russian armored vehicles on fire in some areas. The author of the publication notes in his commentary. Facing incoming Russian fire, minefields and other hazards, US-made Bradley Infantry Fighting Vehicles have helped keep Ukrainian forces alive as they continue to battle Moscow's troops amid their grinding counter-offensive. Washington first announced its intent to support Ukraine with these vehicles earlier this year as part of a massive effort by the West to arm Kiev with advanced heavy armor. M2A2 Bradley's eventually reached the battlefield in April, just weeks ahead of the much anticipated offensive, and they have proven to be a valuable asset in the months since.


Flying a helicopter is probably the most fun you can have with your clothes on. I'm Ron Hope. I was an Army helicopter pilot. Vietnam was there for five and a half months. Went down, got injured, laying in a bed at Brook Army Medical Center. And I'm thinking, what in the world am I going to do? How am I going to make a living? Until a friend that I had met in the VA hospital called and asked me if I wanted to go to work for the Disabled American Veterans. And I thought about it for about 30 seconds since it absolutely the only profession that I knew of where you could give an individual and their family back their dignity and their pride. I had a World War II Navy veteran come in to see me who had an amputation below the knee. And he had a literal peg leg he had a wooden leg on that he had made. So I started asking some questions, just basic questions, if he had ever filed for compensation or pension or medical care or anything. He had done nothing. So we filed an original claim for him and within about three months he not only got his compensation started, they fitted him for a leg and he came back to see us. That was the first time I had ever had a grown man come into my office and start crying and say thank you. It's an experience and a feeling that you will never ever duplicate. I am a veteran and my victory in life has been giving back to the veteran community.


Bagley and Wabin both looking for their conference win second set. Flyers trailing McKenzie Halvorson though drops in the eighth for the point two three three two early they're up then later they go to Aaliyah Nelson on the outside and she hammers it down for the kill that'll tie things up back and forth we go Kylie Anderson gets a set from the middle and she finds an opening four of the point last updated score and this one bombers were up on the Flyers two to nothing. If you've enjoyed this segment of Lakeland news please consider making a tax deductible contribution to Lakeland public television.


Business Income 2022-2023, Business Income or Loss and Other Gains or Losses, Tax Software Examples. Let's do some wealth preservation with some tax preparation. Here we are in our example Form 1040, populating it with Lesser Tax Software. You don't need tax software to follow along, but if you have access to it, it's a great tool to run scenarios with. You can also get access to the Form 1040 related schedules and forms at the IRS website irs.gov, irs.gov, starting point as normal single filer Mr. Anderson, no dependence, 100,000 W2 income. 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. We've got the 12,950 standard deduction bringing us to the 87,050. If I check that out in our formula over here, 100,000, 12,950, 87,050. The tax is being calculated depending on the software and we are dependent on the software to calculate the tax is what I mean 14774. We're saying there's 15,000 of withholdings to get us down to the overpayment of 226 mirrored over here as well. Now I just want we're going to do a quick look then at what would happen if our income was coming from a Schedule C type of business. So right here we've got our income obviously on the W2 side of things. What if it was business income? Now as we look at this we want to just get an idea of the added complexity involved with a business income. And remember if you're doing tax return preparation, then you might be thinking, where do I want to specialize? Do I want to be picking up a lot of businesses or do maybe I want to be doing non-business tax returns and not take on a lot of the added complexities that might come with business type of tax returns? Where do we want to be specializing within? So our main focus here is on the income side of things. So if I open up the Schedule 1, we could see that we're going to have these other income items and we're looking here at the business income coming from the Schedule C. This will feed into Page 1 as we've seen before with the Schedule 1 that will be feeding into this Page 1. But as we do that, we're also going to see a lot of other items that are impacted when we add the Schedule C income. So let's just add a simple Schedule C and look at some of those changes that will take place. So I'm going to go to income. I'm going to say it's a Schedule C business. This is where we would add a whole another income statement. I'm not going to add anything except some income line and an expense line. So let's say there was 30,000 of income and then we had advertised an expense of 10,000 to bring us down to 20,000 basically net of this little income statement. So if I say, okay, what would happen if I pull that on over to the Form 1040 and we say, okay, now I've got a Schedule C. So I haven't populated it in terms of all the stuff up top. We'll talk more about that later. But the general idea is that we've got an income statement down below, income 30,000 minus the expense of 10,000. That's going to give us a net income in essence of the 20,000. And that's what's going to pull into the Schedule 1. So now in the Schedule 1, we've got the 20,000 and there it is in that 20,000 is then going to pull into the Form 1040 where we have the 100,000 and then the Schedule 1 stuff of the 20,000 to get us to 120,000. So not too complex. We would expect that's kind of what we would expect to see at that point. But if I go back to the Schedule C, remember that really what pulled over wasn't actually just the income line. If I look at my income tax equation, we kind of think about income, you know, everything that's income up top and then the equivalent of expenses down below being deductions to get to the equivalent of taxable or net income, which is taxable income. But here we have all these expenses that are really being recorded, which are deductions on the Schedule C. So these are business deductions that are being recorded. And what's being pulled into our tax formula, is it really income, gross income? It's the net income that's coming from our Schedule C. Now, obviously in order to populate the Schedule C, we need an basically an income statement. So that means we need some level of bookkeeping. So if you do taxes, then the question is, are you specializing and are you going to help out with bookkeeping or adjusting kind of entries if you're going to be helping out and populating the Schedule C, which oftentimes small businesses could use some help in that department. Also, if they give you an income statement, then this isn't exactly using the double entry accounting system because there's no balance sheet. So in order to get a better grasp on this, it would be better to have the businesses using something like a QuickBooks that uses a double entry accounting system and populates a balance sheet and whatnot, so that you can have more assurance on this income statement that's being used to populate the Schedule C. So those are just a couple added complexities with regards to the Schedule C income. Also note that if you had Schedule C income and no business income, no W2 income, then you'd also have to be thinking about how they're going to pay their taxes as the year goes, meaning they would have had to pay in 2022, not by April 15th or 18th of 2023 to avoid penalties and interest. So you have that added level of complexity to deal with. And then you also have the self-employment tax. So we'll go into this in more detail later, but just to see the added kind of complexity. If I go into the self-employment tax, this is the equivalent of payroll taxes that come out of your W2. However, there are an employee and employer portion. When you work as an employee, you only pay through the W2, the employee portion, the employer pays like the equivalent in terms of social security and Medicare. So the IRS kind of sees you as a sole proprietor as the employee and employer of yourself with regards to social security and Medicare. So they basically charge you the employee and employer portion of social security and Medicare taxes on your net income, in essence. So we'll get into this in more detail later, but the general idea. Sorry about that. I almost choked to death there, but that's okay. I'm back. The general idea is that you've got your tax calculation down here, which is going to be pulled into page two. Now, this is more complicated, obviously, because usually we don't have to deal with like payroll taxes, social security and Medicare with a W2 type of client, because although it's reported on the W2, it usually has already been taken care of by the employer, and it's just a reporting form. And we're dealing with the income tax, not these other taxes, but here we'd have to deal with that. So if I go back to the form 1040 and I go to page two, you'll notice that we have the tax calculated calculation, but we also have these other taxes of that 2008-26. Not only that, but if I go back to that form, we also going to take half of that amount, and that's going to be a deductible portion. Why is it deductible? Because whenever they deal with the Schedule C, they're trying to kind of use this schedule to mirror what happens in payroll taxes. And if you had an employee-employer situation, the employer would have to pay their portion of the payroll taxes, but they would also get to deduct that portion. So you would think that this amount that I have to pay in payroll taxes, I would get to deduct it, which you would think would happen on the Schedule C. But I can't deduct it on the Schedule C, because the net income of the Schedule C is the thing I use to calculate the payroll taxes, and that would end up in a circular reference. Therefore, we have to deduct that as an above-the-line deduction over here on the Schedule 1. So now we've got the Schedule 1 deduction for the half of it that's included in here. And then I had the self-employed health insurance. That's another kind of complication, but I'm not going to include that now. Then this is going to be included down here, and that pulls into Page 1. So now if I go through this, I still got the 100,000 W2 income, 20,000 of the net income pulled in from the Schedule C. That makes sense for the total income of 120,000. But then I've got this messy above-the-line deduction of half of the self-employment tax of 1,013 to get me to the adjusted gross income here. And then we also have this qualified business income deduction, which is a relatively new deduction, which again is coming from this situation where they're trying to mirror what they did with some of the pass-through entities, like a Schedule S corporation and an LLC in the format of a sole proprietorship. And they just kind of clumped this qualified business income deduction in place here. So we might talk about that calculation a little bit more later. It has some kind of wonky, weird components to it, but obviously it's a significant amount. And so then, and that finally gets us down to the taxable income. So if I was to mirror that and just try to say, okay, what happened here? What happened here? I would say, okay, well, the income, if I go to the income line, I can recalculate the income statement, which you might not do in your little worksheet over here, because you might have another worksheet that basically is the income statement. And we'll talk maybe more about that later. But if I say this was, what did I say? It was 30. I said it was, how much did I say it was? I don't know. Let's say 30,000 minus 10,000. That's 300 minus 10,000 gets us to the 20,000. That's going to pull over here. So now we're at 120,000. And then we've got the adjustments to income, which is going to be the tax. So it's self employment tax. We could recalculate it, but I'm not going to do that right now. I'm just going to rely on the software to calculate the tax, which is going to be the 2826. Let's actually do the tax first. That's going to be other taxes, self employment tax to eight to six. And then the above the line deduction is going to be equal to that 2826 time are divided by two. And so that pulls into page one, I could recreate this and say, okay, there's the 120 minus half the self employment tax is 118 587. Does that make sense? Does that make sense? I don't know. So 118 587. All right. And then we've got the standard deduction. Boom. And then you've got this qualified business income. Now we could have another worksheet to calculate that to kind of double check that, but I'm just going to rely on the software right now and say, okay, the software is coming up with 3717. So I'm going to say, all right, so 3717. So we might dive into that later when we get into the schedule. See, but the bottom line is here at this point, 101 920. So now we're at the 101 920. And then if I go to page two, I'll rely on the tax software to calculate the income tax 18296. So this is going to be 18296. And then the the other credits, we don't have any, but we got the other tax, which is the self employment tax, which brings our total tax 18 plus the 2826 to 21122. We withheld 15,000. So therefore the amount due is 6,000. The software calculated a penalty of 161. So I'll say 161 on the penalty gets us the two, the 6283. So 6283. Okay, that's just a quick recap of all the things that are kind of impacted. So they are main focus right here is just on that, that amount that's being pulled in from the schedule. See, because we're focused on line one and the income line, but obviously all these things become interrelated. And part of the difficulty on the tax code isn't that any one thing is difficult, but it's when you compile all these things together and they have interrelated reactions such as AGI limitations and so on and so forth, that that it starts to be complex just because of those interrelationships. And again, the schedule C, although you can have a fairly basic schedule C, it still could add a significant level of complexity to the tax return. As you could see, it can have an impact on many different kind of areas. Now if you're sold business equipment, then that's when you might have that form 4797. So I don't think I'm going to dive into that right now. But other than to say other than to say here is the form sale of business property. And when you're when you're looking at a business, this kind of comes down to the bookkeeping situation again, because when they make large purchases capital investments, then you typically have to put them on the books as an asset. That means you have to also deal with depreciation schedules. And when they sell assets, then now you've got a situation where you've got a sale of business asset, we've got to kind of figure out the gain or loss on the sale of the business asset. One other thing to just touch on, which we'll talk more about later, we said that we could have a gain or loss. So remember that this like, what if I started a business and it lost money? If I went back on over and I said, okay, what if my schedule C business here lost money, lost money? I'm going to say, okay, let's say the expenses were actually 40,000. So we lost $10,000. So if I go back on over schedule C, income minus expenses will expenses are greater than the income I have a loss. Can you do that? First of all, our loss is good or bad. In reality, they're bad. We are business lost money, although that often happens for startup businesses. And if the investment results in revenue in the future, that could be good, but many businesses end up losses and businesses go under and that happens. But for taxes, it could be good because we might be able to pull the loss over. And if we had W2 income, for example, we maybe can take the loss against the income, bringing our W2 income down by the loss now to the 90,000 from the 100,000. Now the IRS is going to be quite skeptical as you could expect with people claiming losses on the schedule C. So you've got to make sure that you actually have a valid and justifiable loss. You're not talking about a hobby that you have that you're writing off as a loss as a business or something like that. And that it's an actual calculation of the loss. So we'll dive into that possibly when we get into the schedule C area. But just note that that could happen quite possible, that you have a business, started a business, the business had a loss and you could have a tax benefit from a loss. But again, the IRS, you can imagine, is going to be more skeptical.  So like I say, we'll talk more about schedule C stuff in a future section.


Hey, what's up you guys welcome back to my channel if you're new here. Hi. Hello. I'm Lydia and I slept all day oops So I don't have a log So I thought I'd give you a bit of an update video An update on my medication So I mentioned it a bit last month That my medication doses has been decreased So my health herodontosis now only once a day At five milligrams Rather than twice a day My clonazopam dose has been decreased I'm on the last Decrease before it stopped my lithium dose is doing the same so 800 milligrams Also, my vortioxo team It is staying the same dose as well, which is 20 milligrams Another update is I've finished uni for the year It was really nice seeing my family over the weekend. I don't really have anything else to update you guys on So thanks for watching and I'll see you guys tomorrow with a new video Peace


In this module, we would look at the treatment of default in case of murabaha. And afterwards, we would look at the treatment of early payment rebate as well. Strictly speaking, in case of any Islamic financing, there must not be any default penalty. Default penalty is actually core of the prohibition of riba. In the times of ignorance, the most famous type of suit was actually a default penalty. For example, if a person borrowed 100 days from another person for 3 months, if a person borrowed 100 days from another person for 3 months, the loaner would say, I give you another 3 months, but instead of 100 days, I give you 200 days. That is an example of default penalty. And Allah Subhanahu Wa Ta'ala prohibited riba primarily because of this default penalty. Hence, when I say that there should not be any default penalty in Islamic banking and finance, this is to ensure that Islamic banks inadvertently do not end up charging riba. So, important thing is that from a principal viewpoint, there should not be any default penalty in Islamic banking and finance. And if there is some kind of penalty imposed because of default or because of delay, that should not be part of the contract of the financing facility. It could be a separate arrangement between the two parties or imposed by a third party. So, default penalty, strictly speaking, should not be in Islamic banking and finance. Similarly, offering rebate on early payment, that should be completely in full discretion of the seller. If someone has bought a loan on the basis of payment deferred basis, and after a few years, the customer who has bought the loan says, I have the money, take it from me, then the shopkeeper should not be allowed to reduce the amount of the rebate. Otherwise, there is no obligation on the seller to reduce the price because someone is paying early. So, keep these two things in mind. As a principal, there is no guarantee of default penalty in Islamic financing and if Islamic banks do not give early payment rebate, then there is no problem with Islamic viewpoints. But, we see that default penalty and early payment rebate are actually doing Islamic banks. So, these two things, default penalty and early payment rebate, they are being practiced by Islamic banks. The question arises, why? The main reason for this is that we, Muslims, Mashallah, are not able to fulfill our obligations. If I owe to someone some money, even I have money available, it is quite likely that I would not pay, i.e. I would default. In case of Islamic banks, in case of the customers of Islamic banks, if there is no default penalty, their customers would be willfully defaulting on them. To stop this, contemporary Sharia scholars have allowed Islamic banks to impose a default penalty on the condition that the banks would not benefit from the money collected in the form of default penalty. Now, they have collected the penalty. Sharia scholars say that that money should be given in charity because if the bank uses that money, that would be considered as riba. Similarly, if a bank has sold a car on a murabha financing basis and the disclosed profit was such and such, the car's price was Rs. 20 lakh in the market. The bank has sold it for Rs. 30 lakh on a car financing basis. And this facility was for 5 years. The customer had money and he said three years later that he would like to pay all the money. I want to pay early. So give me some rebate. There is no provision of this rebate in Islamic law. i.e. Islamic law does not obligate the bank or the seller to reduce the price. If the Islamic bank does not do this, then the Islamic banks will be greatly defamed because conventional banks actually offer early payment rebate. So the regulators actually ask Islamic banks to offer early payment rebate as well. We will come to this later. Let's look at the default penalty. So a customer owes debt of Rs. 500,000 to this bank and this credit facility is for 5 years. The monthly installments are Rs. 8,333.33. The customer pays these monthly installments and actually up to this point, when it has made 50 installments already out of 60 installments, it defaults. It does not pay the installment at that time. So that is the case of a default. What happens? By that time, the customer has already paid Rs. 416,666 out of Rs. 500,000 worth of debt. And the total amount outstanding at that time is Rs. 83,333.33. This loan is still remaining and the customer has defaulted that I cannot pay money. Bank of course would start negotiating and it took the bank about 3 months before the customer was in a position to start paying and at that time the bank would like to settle this thing. So in case of Murabaha, how would Islamic Bank determine the amount of late payment penalty? There are different formulas in the world. Malaysia would have a different formula than what Pakistan would have. But I would give example of a general formula. And a simple formula for your understanding. That late payment penalty formula is this. This is equal to say 1% of the number of days of default. That 90 days of default, 3 months would be the end use of the passes. So the number of days of default, divided by total number of days of facility left would be divided by the remaining 10 months. And multiply this whole with the amount outstanding, which was Rs. 83,000. So in this way, when you put all these figures, 90 over 200, because it was 210, the remaining 3 months would be 7 months. So that one, this would give a late payment penalty of 357.1. This would give to the customer bank. And the customer, most of this amount would give out in the form of charity. Most why? Because in all these processes, the administrative costs of the poor bank are involved. So if there are any costs involved, the remaining amount would give out to the charity. Now I used 1% in the last formula. In certain jurisdictions, the rate that 1% is actually replaced with a rate which is used by conventional banks. Why? Because it was observed that if late payment penalty was softer in case of Islamic banks, then conventional banks, then a customer who owes certain amount to a conventional bank and certain amount to an Islamic bank would default on the financing by Islamic bank. To ensure that this kind of moral hazard problem doesn't occur, the regulators allow Islamic banks to charge a penalty based on a rate which is actually equivalent to what the conventional banks are allowed. Anyway, in case of Islamic banks, whether this penalty is this much or that much, this is going to go into a charity.


Good morning everybody. Welcome to our last class. Good to see, to see you. Yeah, I was just looking at figuring out. I think there are very few people today. Anyway, alright, so welcome to our last class of Christian counseling. Welcome to our e-learning students as well. This is the last class for this course. Just before we start off, a quick reminder for all the students, both the online students as well as the e-learning students to complete your assessments by the end of this week. And for the e-learning students, your certificates will be available on 2nd May after you've completed all the requirements of the course. And for us online students, for your completion of the course, you would require to complete both the assessments and that's your requirement to be able to complete the assessments. Okay, so we'll dive right in because I think we have quite a bit of things to cover and hopefully people will start coming in. So we're going to be, till last week we did look at different kinds of issues and particular concerns that comes up within counseling. And we dealt with all of that, a couple of different aspects or different situations that people generally face and how does one minister through counseling in those areas. Today our last session is on ethical considerations, the ethics and boundaries that we need to cover especially and be aware of while in counseling. Like any profession that is around that people are involved in, there is a certain code or certain principles that keeps the workers of that profession binding to it. So certain principles or certain rules that are a common set of values or certain standards or beliefs that you have to be binding to in order to move ahead with your profession. So similarly, even in the case of counseling, when you're looking at both secular as well as Christian counseling, there is a certain code of ethics that we need to follow. And this material has been taken or it is drawn from the AACC code of ethics, which is the American associations of Christian counselors, their code of ethics, and it has been drawn from there. So there is a backing. So it is, you know, it's actually also documented in the, one of the journals called the British Association for Counseling and Psychotherapy. So these are the code of ethics that we would like to incorporate. So we've drawn it from these sources. And it is necessary that we understand these ethics, these standards. However, you know, you will come to see what which of these ethics are really binding for someone who is in a pastoral counseling role as well. And we'll quickly, we'll look at that at the end, but it's, it's important for us to know that. Okay, so just give me a minute and I will quickly put up my slideshow. Okay. All right. All right. So let's, let's look at a couple of maybe certain, certain definitions as we, as we go forward. So when we look at the word ethics or when we're looking at professional ethics, they are certain principles or certain standards that govern the conduct of the person. When you look at the word ethics in itself with standards that govern the conduct of a person who is operating within a specific profession. And these are principles that actually specify what is good for the profession, what is not right or acceptable for the profession. It is also gives a good clarification. Why are ethics needed is because it gives a clarification of what should be done, what should be done should not be done or what is right and what is wrong. Or how do, how are some of these standards and principles applied even in a profession. So just like we, we see it in every profession, we also see it in the profession in, in counseling also because counseling at large is, is a skilled profession. It's something that you build skills and techniques. And so there are certain things that, that, that keep you binding in that, in the framework of, of the profession. So let's look at why do we, why do we need to have these, these code of ethics. So there is a lot of evidence of, you know, unprofessional or incompetent practices, even that rises among Christian counselors, and there can also be increasing complaints of a counseling and the counselors, the dynamics that happen with it. So this code, why is there a code necessary because it really outlines a certain foundation of preferred values and agreeable behavior, professional behavior upon which the counselors can really shape how they do their work, and also their identity as a counselor. So it defines principles where practice, where, where a diversity of practices acknowledged and encouraged, and also it includes certain limits beyond which, which practice deviance is not really permitted or not really tolerated. So this, or the code of ethics, it gives you a certain ethical framework, you know, it's like a, it gives you a boundary by which you work so that you assure that the people you're caring for has been taken care of in absolute dignity and care and they receive the best kind of services. So the code of ethics is a common set of beliefs and values. There are a set of standards of care and behavior. It also offers a sense of reassurance to those who may be using the service that there is a certain thing that is binding people who are using the service understand the boundaries of it. That is, it also reflects that counseling is the profession and it's something that is seriously taken. So that's a place where you build on certain skills, you build on certain techniques, you understand what the word of God says. So it is also looking at it as it's a serious business.  It also, when there is a code of ethics, it also raises the quality of service because you are, like we said, binding on some of those principles. And it is also a place where there are complaints, there are complaint procedures that can go back.  There is some, there is a place that you can actually bring back your concerns and redress in like a grievance where you can address some of those situations and those issues. Okay. So what is the mission of the code here in itself is, so as a Christian counselor, what are we called to do? We're called to really uphold the God-given worth and the dignity of a person, of every human being or every person that we come in contact with. So we know that we are God's creation and because we are God's creation, we are due all rights and respect and ordered logic that the fact, that the very fact that you know you are a creation of God. So as Christian counselors, we are to express that appropriate care towards any counseling or anyone who is inquiring of a service or anyone who is encountered to us in the course of ministry or in the course of practice, without any regard or discrimination to race, to ethnicity, to gender, to socioeconomic status, to age, to marital status, to education, occupation, denomination, belief system, values or any other political affiliation. Because we know that God's love is unconditional and so at this level of concern, it's at that level of concern that we function as a Christian counselor. So the mission of the code is to provide that ethical framework from which we assure that every person who comes to us is taken care of with absolute dignity and care and also they receive the best kind of service that is possible and that is due unto them. So just a couple of scriptures that gives us, you know, an admonition about as a Christian counselor, where does the base of these codes come from is specifically when we look back at the word where we are asked to bear one another's burdens. We are asked to have, you know, to look for opportunities where we are able to bless and do good to all people, especially to those in the household fate. So it is something that is given to all, but especially to those who are part of us. And whatever we are doing, we're doing so for the interests of others as we take on the attitude that is there in Christ Jesus. So these are specifically three scriptures that I just want to highlight that helps us to stay grounded at what our responsibilities are like. Okay. Are you able to hear me? Is everyone on the call because I've not heard any voice up until now. So I'm just checking. Yes ma'am, we can hear you clearly. Thank you Avni. All right. Okay. So what we're going to be looking at is we're going to be looking at the principles. What are the, what are the important, we're going to be looking at seven core principles. And we look that as a code of ethics too, as we, as we discuss each of them. So we have, I'm just going to quickly read them out. So the first one is compassion, the principle of compassion. The second is a principle of competence, which means how we excel in what we are doing. Then there's a principle of consent where we are called to be honest and integral to what we have promised. Confidentiality, that is a place where you're called to be trustworthy. A place of dignity where you regard others, regard others based, not based. I mean, you give them unconditional regard and it is not based on any kind of a cultural difference. It is a call to relationship that is the way that you relate to other people in the profession. And lastly, it's how you can be present within the community to offer these services. Now I'd like to, I'll go into each of this a little more in detail as we, as we move forward. So, like, like we just said this, it, it, all of this outlines that foundation of values and, and the behavior that really upholds what Christ has taught us. And as a counselor, we shape into that identity and whatever we do comes as a result of what is in scripture. Okay, so we're working for the good of the individual or the society by doing, by actually promoting their emotional health, promoting their mental health as well as there will be. And also, we honor commitments, we keep promises, we fulfill our responsibilities of trust in the professional relationship. We deal truthfully with, with people with whom we come into contact with. Okay, so let's, let's look at each one of this a little bit more in detail. So we have a understanding of this. So when we look at Christian counseling, the, the service of Christian counseling, the basic hallmark of Christian counseling is compassion and service. So as a counselor, we should proactively avoid every manner of harm or exploitation or discrimination in every matter that relates to the counseling. And what we're helping to do is to ensure safety and well-being of the counselors. So the Christian counselor is to be aware of their own psychosocial as well as spiritual influence and in your, in the, in the helping relationship. The Christian counselor needs to be aware of the dynamics, you know, sometimes there is a, you know, especially when there is a, you know, in relationships that you see where there is a person who's, who someone goes to that sometimes can be a one, one upmanship and the power dynamics that can play there can harm even counseling. So if a counselor is on an up, one upmanship role, it can bring about significant harm to the, to the others, even when there probably isn't a harmful intent. So just to ensure that you're careful of that and being absolutely compassionate and having the mind of service just like the way Christ offered himself for, for his people, for mankind, the way that he offered himself without any kind of a, in a place of being relatable as well. Okay. So what does this, this really, and even as we are saying this, I think we need to know that as Christian counselors, we strictly avoid all behaviors or suggestions of practice that harms or even the reasonably can harm counselors or their families or a social system. Okay. And some of the examples are really bought about here. So as a counselor, we do not advocate as a Christian counselor, we do not advocate or support or even assist any harmful actions of the counselors, especially those that impede human life. And you agree the protection of human life and that becomes the priority, the protection of human life becomes a top priority and the top value in a, in a professional or even a ministerial intervention. And counsellors who now for example and some of this that is that we've bought up here is abortion, separation and divorce, premarital, extra marital sexual behavior, substance abuse and other addictive behavior, homosexual, bisexual, transgender behavior, euthanasia and assisted suicide. Now, if counsellors who do or intend harm are not also to be abandoned and should continue to be served in these troubles as far as it is humanly possible. But as a counsellor, you make your stand that you do not support or assist any of this, but they are not going to be abandoned, even though they may choose a lifestyle as as may have, you know, as as any of this that's been highlighted over here. So keeping that in mind that despite showing the compassion and the service, there are certain boundaries that keep to that. Okay, we'll go to the next one, which is competence competence in Christian counseling. Now, in addition to being Christian, or a faith based counsellor, we must also uphold that commitment to excellence to a sense of professional excellence. So competence actually makes for, you know, you're actually keeping the pace when you say when you're when you're being competent, you are keeping the pace with whatever research has been done in the field. You're also aware of maybe limitations that comes by. You also avoid any kind of exaggerated claims, and you're incorporating that very accountability when you are dealing with others. There you are also aware of your own personal issues and or personal, not not issues personal limitations. There's something that you can't handle, and you make those needed and appropriate reference reference. So it is important to honor this call of being competent. And as a Christian counselor, you make do all that you can to maintain the highest standards of that competence with integrity, knowing and respecting these boundaries of competence both personally and with others. So you, so you are ensuring that you're not you're dedicated to this need to be excellent in, in how you handle and how you work through things, also keeping a mind and an understanding on knowing of how you respect those boundaries of competence as well. Okay. Now as we're looking as we continue to look, there is another aspect of this call to excellence. Okay, is that in in our practice, it's often important to maybe consult or refer to other competent colleagues or supervisors or other resources. When your own limit of counseling competence or effectiveness, you know, has has reached a certain, you know, stop. And maybe some and I'd like to probably just bring about some examples as to when that happens when is it that you may need to consult somebody or refer to someone who, who may have or refer someone who has other resources or more competent. So one is when, when you're facing issues that you have not dealt with before not experienced in handling. So you may not have, especially, you know, certain areas of lifestyle that you don't have a clear understanding that when when that happens, you know, you refer out when you don't have an expertise in that area, or when counsellors need further help outside the scope of your training of your practice and your expertise. That's another point of time that you know, you know that the person needs help and you wouldn't want to violate and give them a half big job but really help them get the best possible. Intervention as possible. Or when either counsellor or counsellors are feeling stuck in the process of counselling and are confused about what goals to pursue and maybe neither, neither party knows how to move forward. So that's again, you know, a time that you can do a referral outside or when counsellors are deteriorating or making no real gain. Even after a number of sessions, then it may be important to ensure that they are handed over to somebody else. When counsellors present an actual or imminent danger to harm themselves, for example, maybe they have severe depression, or their suicidal intent, or they may be running away or there's excessive substance abuse or there's a severe eating disorder. Any of that when you do see that there is, you know, there's some danger towards their health or to their life is when you would need to take or consult or refer to others. When counsellors, when they pose a danger to even others, when there is a danger even to others, maybe there is aggression, there's violence, there's hostility, or there are threats. And you notice that the counsellor themselves, you're seeing a marked decline in their ability to care for themselves and function, then even in their day to day affairs, then is where, you know, that they may require extra help. Or when the counsellor's probable alcohol or substance abuse or dependence requires detoxification, you know, that they are in a state that you cannot offer counselling, they probably need a medical treatment is when again you consult or you refer. Or when the counsellor's reality testing is impaired to the extent that, you know, they don't have judgment, they are not oriented, their emotions and their memories very disordered, like for example, in schizophrenia or in many episodes where there are the hearing voices, they have very significant strong, bizarre beliefs, and you begin to understand that, you know, this is, they're not in the space of reality. Or when there is a strong transference or counter-transference, like you remember the word, I think we had spoken about it in earlier, is when the counsellor begins to transfer their emotions towards the counsellor, looking at them as somebody, you know, they are reminded of somebody they know. Or counter-transference is when it happens from the counsellor to the counsellor, that there is a lot of push of emotions, push of thoughts that's coming from a more personal agenda rather than something that is professional. Or when there is a possibility of a dual relationship, now I will talk about something like a dual relationship a little earlier, when that exists. A dual relationship is when you have two roles, maybe one role is one of being a counsellor and the other role is maybe you're being a family member, or a counsellor and, you know, a colleague or an employer or employee, that is what these dual relationships are, which we will look in a little bit more in detail later. Or when the counsellor themselves ask for a referral to another counsellor is when, you know, you would ensure that you give this kind of support. So as Christian counsellors, what we also need to be careful of is the Christian counsellors, we do not counsel or advise against professional counselling or medical or psychiatric treatment or use of medicines or legal counsel or any other form of professional practice. We do not do that. That's the call, that's the ethics that we hold on to. Why? Because, you know, sometimes people do that because they believe that it is wrong to go to anyone other than a Christian, someone who has a Christian experience. Or because the provider themselves, maybe a psychiatrist or a hospital is not oriented towards Christianity, we hold that ethics or that value that we do not counsel them against such a situation. Okay. The next one is what we call as the consent in for the consent in Christian counselling or the call to integrity. Now the fundamental right of a counsellor is self-determination. If you remember, we touched upon this when we were looking at the principles of counselling. It's counselling self-determination. That is, they should be, they have the right to operate on their own. They can make informed and informed and voluntary decisions to engage in whatever process that they would like. So that is the right of a counsellor and the self-determination becomes a pillar for counsellors and for counsellors. So when you're giving the consent, when you're saying consent, it allows for the counsellor to operate in a transparent fashion and with honesty and giving the opportunity for the counsellor to make any voluntary decision that will help them in their counselling process. Okay. So as a Christian counsellor, what you're also doing is you're respecting that there is a need for informed consent regarding what all do we need this consent for regarding for the structure and the process of counselling. So often, you know, before we begin counselling, we do actually help with some kind of a structure of saying, what are we going to do? What are some of our foundational beliefs that we have? Like, you know, we have something called as a consent form where we do talk about the principles we use. What are the skills? Where do we get our skills from? What are some of the expected outcomes or results that you can see as we go ahead in these counselling relationships? So at the onset of counselling, counsellors and counsellors, it's important to discuss and agree upon some things. And some of them is one, the course of the counselling, the nature and the course of the counselling, what can be expected of the goals of the counsellor, the certain problems or risks or alternatives that can come due to counselling. Okay, or the status of the counsellor, what are the credentials of the counsellor and who all will the counsellor be talking to or will be disclosing information to, whether it's a supervisor or a team of counsellors, confidentiality and the limits of confidentiality, fees and any kind of procedures that involve finance or time limitations about time and how they can access the counsellor during emergency situations or, you know, even certain procedures that one may have, especially when there are some kind of disputes or misunderstanding. Okay, so and even as you're doing this as a Christian counsellor, you do not presume that, you know, all counsellors want or will be receptive to explicit spiritual Christian interventions and counselling, you know, that can be, we cannot presume that okay, if they know that you are a Christian counsellor, that they will completely agree to maybe receive everything that may be spiritual or an intervention that's Christian and that's why you obtain consent that honors the choice of the counselling so that they can be receptive to the practice, practice of Christian counselling and the manner in which some of this are introduced. Now, this includes what is this consent include that is prayer, so, you know, to actually take consent and that's something we do in our form, we write if you do consent, we would like to pray with you at the end of the session. Okay, or Bible reading and references or any kind of, you know, biblical music or worship or meditation or any kind of spiritual discipline formation or maybe incorporating fasting plan as a spiritual discipline or any other common spiritual practices. So that's important to keep in mind as we are looking at consent and that is important for us showing ourselves as being integral, showing ourselves to be honest in the way that we approach counselling. Okay, also there needs to be consent given, you know, from parent or legal guardians or counsellor representatives like especially their minors, or even documentation is something that you also do, where is the notes kept, how safe is it, who all has access to it, all of that is something that you take consent for. Okay. Moving ahead, we are at the fourth point just just a quick review anyone has any questions any doubts. Yes, go ahead. Thank you. So while we're talking about this, I know it's, I think I may already know the answer. So in India, so we have a lot of people who also go to, I mean, for lack of a better word, it's almost like a witchcraft practice, but they're witch doctors. In Africa too, but and they go to which doctors also culturally traditionally because their father's families visit, especially in the Hindu culture, you have a lot of that. Say someone's coming to you as a Christian counsellor and, and I don't know, I mean, if you have any personal experience where you might feel you know that there are two opposite forces that's colliding. Because this person is going, both, maybe under the pressure of family, family heritage, they're going and doing all these poojas and whatnot for his condition, but at the same time it's coming to you for heaven and, you know, you're trying a few things but you press me sense presence. So part of you would want to say like stop going to the bridge. I mean just choose one. But would that be an ethical break breach? Yeah, so the fact that so something now take just not. Okay, this is very valid. Take even maybe a person who is going to multiple counsellors. That's something that, you know, you would and that's where this point comes in this fact of a call to a relationship or collegiality when it comes to things like that, you know that they are probably seeking help in multiple areas. And that's something that you would reflect back to them and tell them that it is ethical to ethical for you as a counsellor to not be to be able to hand over a person. If there is another counsellor seeing to be able to give up rather to be able to give up seeing someone because it, there may be certain conflicts of interest for the for the counsellor themselves so you make that declaration to them that if they are choosing to meet two three people at one time. You actually call that out and let them know that it is not a product that it can be more harmful for them than it may be for you. And that is with regard to maybe multiple counsellors now with regard to something like you mentioned. I think over here is where you would talk about bring about like even if they are going to let's say witchcraft or, you know, which doctors getting them to articulate the pros and cons of such of going to such a practice, not not in a way that you you are defaming because again we're looking at dignity right. So what we're doing is probably maybe asking questions like okay you were there went to the witch doctor twice and you're here with me twice. Could you tell me how that helped you what is it that that you saw what makes you come over here at this point of time, what are you seeing as the difference. And then maybe letting them know that it may be counterproductive to do something that is opposing one to another. Okay, like for example, you go to a psychiatrist and you know take medication and then you come to the counsellor and the counsellor says don't take medication it's being counterproductive they are not. It doesn't help at all. So even in practices like this where people are into maybe witchcraft or other forms of treatments which are more occultish that's something that you can bring up in the conversation. However, and through the conversation you're hoping that they will come up with with an understanding of it, but it may not be ethical to say avoid or don't or that is not right. But you are helping them to see to be able to divide rightly where what kind of practices they're choosing and what they see as an effect. So that's something that you can call out but of course not telling them that it is you shouldn't be doing that giving information and helping them to assess it is the way to go. Thank you. Thank you. Okay, all right, so we'll go to the next one, which is collegiality in Christian counseling, or it is the it is a call to call to relationship. Now Christian counselors recognize we need to recognize the value and the benefit of forming and maintaining effective professional relationships with others across multiple domains we cannot work in isolation. Because we need to draw from what others are also doing. Okay, and you may there are oftentimes that you may need the help of others. So who who does this include. These include fellow mental health practitioners like psychiatrists, psychologists, occupational therapists, okay, or community ministry leaders, supervisors, mentors, any kind of educators counseling any counseling related referral sources so collegiality really means, you know, how can you cooperate and professionally respect one another and that's what should be encouraged that cooperation that respect is what is encouraged as because they are, they become as opportunities to work on common ground and on common purposes. So that's that's that's important in that. Okay. Yeah, so that's just to just ensuring that that you, you maintain good relationships as well as learn about their contribution towards someone who you're helping and how valuable their contribution is to who you're helping. The next one is confidentiality in Christian counseling confidentiality it recognizes that every counseling has a fundamental and a moral right to privacy and to have a wide range of thoughts or opinions or beliefs. That's that would that they would like to keep protected from public knowledge. Okay, and this this counseling relationship between a counselor and a counselor is enhanced whenever there is an environment that offers that appropriate level of confidentiality or privacy and safety. And this dynamic helps. It is that dynamic that helps to promote that strong and effective trust relationship we've learned about that we've spoken about the therapeutic alliance of the therapeutic relationship that actually is so important in the counseling process. So as counselors, we, we should not break confidentiality regarding the counselors communications without really first taking their consent or even and even discussing the in that you intend to disclose that without a written consent from the counseling or even a representative of the of the counselor themselves. Okay, so they have a right to do this. Okay. Now it's important to discuss. Sorry, sorry, move to slide. So it's important to discuss the limits of confidentiality and that's that becomes a part of our call to integrity as well. Right. Where consent where you are discussing a limit of confidentiality where counselors should be informed about both the counselor's commitment to confidentiality and the limits before engaging into a counseling. Like, like we had said, you know, the counselor needs to mention that they will keep information that the counselor has shared, confidential, apart from certain conditions. And that is something that needs to be discussed. So, so you We need to be careful that you avoid as a Christian counselor avoid stating that confidentiality is guaranteed or is absolute. Okay. You've got to be careful not to do that not to be bought into that, but there are limits of this confidentiality and it has the rule is the rule of mandatory disclosure is protecting persons from deadly harm. And we as Christian counselor even accept the limits of confidentiality when there is a human life that is abused or is in peril. And as a counselor you take that appropriate action may and also including a disclosure of that confidential information so that you can protect life. Especially when there is threats like suicide or homicide or body harm or life threatening disease or abuse of children, elders or dependent people. So these are some of the places where you do actually completely ensure that that point of a responsibility is there. Yes, Shay, do you have a question? Yes, yes ma'am. Very recent case. A lady who was constantly being abused by her husband and she met a counselor who pleaded to make the case known so that she could be protected and free. But due to the fact that she had begged the counselor not to mention to anyone what she was going through and that she was waiting on God to allow her husband change. That never happened until recently she passed on due to the abuse. I think I'm just drawing up this story to ask the question that when do we now draw the line as counselors knowing that okay, yes, the information Mike Kensely shared to me is confidential. And it's only on the basis that she or he gives me the right, you know, to make this known to the relevant authorities as in the case of being abused, right? That I can do such, you know, when do we draw the line to ensure that we knowing that this could be the end of that person's life. If that person remains in that relationship or whatever the situation that may be detrimental to the life and health of that. Where do we draw that like, you know, to break that to break or to go against their wishes not to make the information. Okay, so I think before I answer that question, one thing that you would do in a consent form is very important that or consent or something called as a face sheet or an information sheet where there's a there is the name and details contact number of someone that you as a counseling can reach out in emergency. And that emergency would mean anything that is assessed by the counseling as physical harm and up to physical emotional danger. Okay, so that's something that that that is important to take that's one where do we draw the line is through the assessment. You begin to see that the abuse has been now maybe even when the counseling comes to you it's been after many years so how long standing has it been. What have been the measures of help that the counseling has earlier taken. How imminently in what danger what imminent danger does the counseling appear to be as they're as they're discussing with you and certain evidences of that danger maybe there has been multiple bruise marks wounds, you know, cuts, breakage of bones, multiple hospital visits. Now, all of that gives an added evidence to your case, but let's say there's someone coming to you on the first hand, and you have noticed, you know, definite battering or badgering that has actually taken place, you need to immediately let your counseling know that they require help, giving them options of whichever areas they want to take and either it's a closer family member or some other resource, some other network a closer relationship network employer employee extended family, or a legal system. Okay, to helping them know that it is important to take on these three areas. Now, if, if for some case, okay, that it doesn't happen, also assuring, letting them know that going back to that place of abuse is definitely unsafe for them. So, so what you're doing is you are trying to get them to commit to disclosing this with someone else apart from you as a counselor, that's the very gain of it. And you would do that in the first time that you've made that kind of an assessment, it's important to ensure that. Now, at a time that, let's say, in your case, like the, like the one that you were talking about the counseling has refused, then it becomes important for you as a counselor. Again, by informing the counseling that you may need to reach out to either a family or, or, you know, somebody there, or a legal authority in order because you see the risk that is there over their lives, and that you would need to address this. If not personally with a family member, then legally.   That's what we're saying, you know, and that's what's important to do right at the beginning, giving the letting them know that these are certain limits of confidentiality. And if there is an assessment of these kind of things, you would need to reach out to somebody for help just so that they are insured safety. So that is your limit to that confidentiality, you can reach out. Because or else what would happen is, you can as a counselor, you're probably liable to get into trouble, because you knew information that that posed a risk to their lives and, you know, there was nothing done to seek protection over them. So it is important to do that, and letting them know that those are the limits of your of the confidentiality. Thank you, Buster. Thank you. Yes. Okay. Thank you, Shay. All right, we'll stop for a break. My clock shows 10.53 and we'll be back at 11.53.