and welcome to the session in which you would look at lower of cost or market. This method is used to measure the decline in inventory. Matter of fact, this method sounds very much like LCM or net realizable value to measure the decline in inventory that we looked at in the prior previous session. Well, why did we have LCM or NRV, the previous session? The reason why FASB introduced this is to simplify and reduce the cost and complexity of reducing inventory. However, what FASB found out later that there are difficulties in applying LCM or NRV to companies that were using LIFO or the retail inventory method. The cost of transition was high and the transition did not apply as smoothly as other methods such as FIFO, the average method. Therefore, what they said, they said companies that are using LIFO or retail method can use LCM lower of cost or market. So how does LCM works? Well, this topic is covered in an intermediate accounting course as well as your CPA exam. Whether you are an accounting student or a CPA candidate, I strongly suggest you take a look at my website, farhatlectures.com. I don't replace your CPA review course nor your accounting course. I'm a useful addition to your CPA review course. I can help you understand the material better. I explain the material differently. I provide you more examples. I'll show you the theory behind the concept. Your risk with me is one month of subscription, whatever that subscription is. Your potential gain is passing the exam. If you're not happy, cancel, just give it a try. It's an additional resource. If not for anything, take a look at my website to find out how well or not well your university doing your university doing on the CPA exam. My course catalog include intermediate accounting, managerial accounting, cost accounting, advance, governmental, so on and so forth. I have resources such as lectures, multiple choice, through false questions. My CPA supplemental resources are aligned with your Wiley, Becker, Roger, Gleam. So it's very easy to go back and forth between my material and your CPA review course. And I do give you access to 1500 previously AI CPA released questions in addition to thousands of questions to practice for the exam. If you have not connected with me on LinkedIn, please do so. Take a look at my LinkedIn recommendation like this recording. Share it with other connect with me on Instagram, Facebook, Twitter and Reddit. So it's very important to understand LCM. So what is LCM? Well, LCM stands for lower of cost or market. That's it. You're comparing two figures. That's how simple it is to explain it. You're comparing the cost to the market. Now, what do we mean by market? Now we're going to start to introducing some complexity. Market is the replacement cost. What is the replacement cost? For example, you purchased something for $12. That was your cost. How much can you buy it today? What is your replacement cost? If you want to buy the same asset, the same piece of inventory. How much does it cost? Is it 11? Is it 10? Is it 13? Is it 15? What happened to that cost? Did it lose its utility? Did it lose its value? And the reason is we have to report inventory at lower. Notice the key lower LCM. Lower of cost or market. Lower. Why lower? Two reasons. Just like LCM or NRV. One is not to overstate inventory. Two is to have a matching principle. Report the decline in our inventory. Report that loss of utility in the inventory in the period in which that decline occurs. Now, when it comes to replacement cost, we're going to add two additional limitations. So you might say, well, replacement cost is 11. Can we use 11? No. You have to look at two additional limitations. And we're going to explain why on the next slide. The two limitations are we're going to have a ceiling called net realizable value. Just like in NRV, net realizable values, we compute it by taking the sales amount minus cost the sale. And this is going to give us the ceiling. So we're going to have a ceiling called NRV. And we're going to have a floor called floor. And the floor equal to NRV. We computed first minus normal profit allowance for profit. Now we're going to explain this in numbers on the next slide. So simply put, what's going to happen is this, we're going to have our cost, which is we know our cost is 12. Then we're going to have our replacement cost, which is let's assume it's 11. We're not done. Then we have to find our NRV. And we have to find our floor. There's no reason to put the pluses here. We have to find what is our NRV and what's the floor. How do you find NRV? You'll take the sales minus cost the sale and NRV is in the floor is NRV less normal profit. Then we're going to have two figures. Guess what? If replacement cost is above NRV, if replacement cost is here, we're going to take NRV as the market. If replacement cost is below NRV, we're going to take the floor as the market cost. If replacement cost is in the middle, then replacement cost will be compared to cost. The best way to illustrate this concept is to look at an example. Let's assume Adam has a copier with a sales value of $500 and estimated cost to complete the sale and disposal of $100. Adam earns a normal profit of 10% of sales and Adam paid $500 for this copier and can replace it for $3.75 today. So we bought it a while ago. Now the Adam can sell it for $500. If he wants to buy a new one, it will cost him $3.75. This is what we have. First, what is our cost? So let's keep it simple. Cost is simple. Cost here is how much we paid for the asset. We paid $500. So we're going to comparing everything versus this $500 and pick the lower of the cost or whatever we're going to determine the LCM. Let's find the ceiling and the floor. How do we compute the ceiling, which is the net realizable value? The ceiling, well, $500, which is the selling price. Notice there's $2,500. This is the selling sales value. Be careful. I should have changed this number here, but this is the $500 that belongs to the cost and this is the $500 that belongs to the sales value. It happens to be the same. Then we deduct less estimated cost of completion and disposal, which is $100 given here. Now we have the NRV, net realizable value of $400. Then from the net realizable value, we are going to deduct the allowance for normal profit, which is 10% of sales. 10% of $500, sales is $50. Then we got to the floor. The floor is $350. Now we have a ceiling of $400, a floor of $400. We know the floor and we know the ceiling. Now we need to kind of, where does the replacement cost fits? The replacement cost $375 happened to fit here. Now it's easy. We're going to compare $500 because the replacement cost is in between the floor and the ceiling versus $375 and we are going to report the inventory at $375. We're going to take a reduction allowance in our inventory of $125. Now the question is, why do we use a ceiling? Why do we use a floor? Let me explain why do we use a ceiling and why do we use a floor? Why the ceiling? Well, the reason for the ceiling is to prevent overstatement of inventory. Simply put, if we use the ceiling, our inventory will be overstated by $25. If we use the ceiling, what happens if our number is above the ceiling? Well, if it's above the ceiling, then we have to reduce it to the ceiling, but we'll talk about that in a moment. If replacement cost is above NRV, above the ceilings, let's assume the replacement cost was $425. Don't use the replacement cost. Use the ceiling. Why use the ceiling? Because now you are overstating inventory. You are overstating inventory and understating cost. So that's why you overstate inventory understate cost if it's above the ceiling. So what we're saying here, what happened if this was $425? If this was $425, you're really overstating your inventory now. Don't overstate it. NRV is a good figure. Why use a floor? So why don't go below the floor? Well, the reason is, how do we compute the floor? It's not to be less. Basically, you cannot be less NRV minus a normal profit. You cannot be below the floor. In our example, $350. Make no sense to report the inventory below the floor. Let's assume replacement cost was $325. Well, why would you report it below the floor if you can sell it for $350? Because you can sell it, have an allowance for profit, and it should be reported at $350. Don't bring it below the floor. It's a deter you from understating your inventory. And what happened in some years, you want to understate your inventory and overstate the loss. And they don't want you to do that. They want you to the floor is a reasonable figure because you can get rid of it. With a normal profit of $350, that's a reasonable amount. That's why you have a ceiling and a floor. Now, we're going to go back to the original example and say, remember, we're going to choose $375. What do we have to do with this $375? Well, we have to make an adjustment to adjust the inventory. Well, the adjustment, we're going to do a journal entry the same as we did in LCM or net realizable value. If you did not view this one, you better go back and view it, which is we're going to debit a loss to the client to inventory to the loss due to decline in inventory to that V an inventory 125 credit, the allowance to reduce inventory of 125. Now, make sure this allowance of to reduce inventory is a Contra. This is a Contra asset. And what does that mean? It means it's going to change from year to year. Again, I'm going to refer you back to see in the previous recording on what happened that changes from year to year. Also, to really understand this concept, you have to view examples and work multiple choice. And this is what I'm going to invite you to visit my website, farhatlectures.com for additional resources. This is what I do. Make sure you do that if you want to learn more. Again, at the end of this recording, I'm going to invite you to visit my website once again, farhatlectures.com. I don't replace your CPA review course. I'm going to give you more detailed information, more examples, more explanation that's going to help you understand your CPA review course better, which will help you pass your exam. Invest in yourself, invest in your career. The CPA exam is worth it. Study hard, good luck, and stay safe.


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That's why we offer our professional and reliable service to perform Umrah on behalf of your sick or deceased parents, spouse or any other relatives. We believe that everyone should have the opportunity to fulfill the sacred act even if they are unable to do so themselves and equally understand that the physical and financial challenges of performing Umrah yourself on behalf of your loved ones can be overwhelming. That's where pure passage comes in. We take care of everything and make sure that your loved ones Umrah is performed with the utmost care and attention to detail. So let us help you earn this immense reward for your loved ones by performing Umrah on their behalf. Contact us today and let's make it happen. Mi-ith-mi-la. Alright guys, welcome back to the channel. If you're new, my name is Bobby. Guys, we haven't reacted to Dr. Zakir Naik in a while. Today with this video, Hindu asks what about people accepting Islam but don't follow it later. And then he becomes Muslim. So apparently we're gonna witness a live Shahada yet again. I would really like to know how many Shahadas Dr. Zakir Naik has to his record. Anyways, guys, just to be the favor, if you enjoy my videos, leave me a thumbs up and if you haven't subscribed already, guys, please do so. With no further ado, let's have a look. Non-Muslim, yes, brother. Come in the front. You can break the queue. Hello, sir. Good evening. Good evening. Yeah, my doctor is... In this live session, I have seen nearly six to seven non-Muslim brothers they are accepting this Shahada, right? In front of you. And you have been making them to read the Shahada. Okay? Now they were accepting it. Dr. Zakir Naik didn't make them take the Shahada. Ultimately this up to God. So they are getting into the Islam education school. Okay? Then after, they were not practicing. So what would be the final result? If they were accepting the Shahada, then after, there is no practice. It means proper practice. So what would be the final result at the last day of judgment for them? Whether the Allah is going to punish them without practicing? You have just... In front of Zakir Naik, you have accepted the Islam. La ilaha illallah, Muhammadur Rasulullah. So this question may be raised like this, right? The brother asked a very good question. I think it's a very good question as well. Obviously I'm not an Islamic scholar. However, I personally would not believe that it is enough to simply say the Shahada and treat it as you're out of jail-free card. I would believe that this is very hypocritical of course. By accepting this message, you of course should dedicate your life to it. Otherwise, what's the point of accepting this message? If I accept there is only one God and after that I go to a Buddha statue and I kneel before it and worship Buddha, what is the point? And the same applies of course for sinning as well. Why would I accept the message of one God? And then after that just go about my day as if nothing happened. So this question may be raised, I think so, right? The brother asked a very good question. That he has seen about seven or eight people accepting Islam. I think there are seven or eight. First for four, I think there were eight. Eight people who accepted Islam. And they said to the Shahada, what if they don't practice?  Be optimist. What if they practice? La ilaha illallah, Muhammadur Rasulullah. No, I am asking the question that I am telling you. Why are you a pessimist? Pessimist means pessimist. Do you know the meaning of pessimist? No, sorry. Pessimist means the person who thinks negative. Why don't you be an optimist? You should say what if they practice Islam? InshaAllah they practice Islam. Coming to your question, what if someone takes the Shahada in front of me? Taking Shahada in the front of me is no benefit. Whether you take it in front of me, behind me, taking Shahada is important.  Dr. Zakir Naik is zero in Islam. Taking is important.  Point number one. Point number two, that if they practice Islam, inshaAllah they will go to Jannah, without doubt. What if they don't practice Islam? Chances is how much? Theory of probability, 50-50, correct? Okay, yeah. 50-50, no? Yeah, 50-50. Toss a coin, yes or no? 50-50. Hypothetically they don't practice Islam. Okay. If they practice 50% Jannah? Yeah, 50% Jannah. 50% Jannah, so Alhamdulillah. Better than going to Jannah. Point number one. I'm coming to your question. Maximum, minimum chance is 50. So I'm telling if this person doesn't take Shahada, if you don't take Shahada, what will happen? If you take 50%, 50% Jannah, you know the Quran says on the day of judgment, the non-Muslim will say, we would not mind giving you the full wealth of this world, give us Jannah. Jannah is more valuable than the full world. Yeah, I think this is of course a very optimistic perspective here. He says, hey, at least you have a 50-50% chance. If you don't take the Shahada, your chance is zero. I personally do not believe that yet again, disclaimer, I am not a scholar. That's my personal opinion. But by reading the Quran, I saw the verse that said, surely those who believe and those who are Jews and the Christians and the Sabians, whoever believes in Allah and the last day and does good, they shall have the reward from their Lord. And there is no fear for them, nor shall they grieve.  And therefore by this Quranic statement, you can of course come to the conclusion that this applies as well to Christians, etc. And if we extrapolate that thought and we go further, then we have to come to the conclusion that the Shahada itself is of course the very first step. Amazing, however, it is not the end all be all because the Quran itself says that the Christians and the Jews and the Sabians can get their reward as well. And this is really what it boils down to.  At least this is how I see it. I truly believe that if I would have stayed within my own Christian tradition, however, believe in one God, worship God alone, do not commit shirk, I should have been able to get my reward, if you will. However, this was not enough for me because I saw the truth within Islam. And this is why I committed myself to Islam. And this is why, of course, I want to adhere to Islam. And we're talking about salvation here. We're talking about the soul. I'm not going to gamble away my soul. Hey, that's a 50% chance. Yeah, well, fantastic. We should talk about what it truly means to be a good Muslim. Correct. At least that's how I see it. I'm getting 50%, what a great deal. I don't know. Great deal.  You stay awake full night, right? Million dollar, 6 crore rupees, 7 crore. What will you do? You stay awake full night, right? Yeah. So, this is much more than billions and trillions of dollars. Now, come into your question. If the person practice Islam 50% inshallah, Guru Jannah, if he doesn't practice, if the person doesn't practice yet, if he does not do shirk, and if he believes there is one God, and if he believes Prophet Muhammad is the messenger of God yet, high chances he will go, but he will go late. Okay.  Okay. Yeah, I mean, this doesn't go against the statement of the Quran either. As I just mentioned, ultimately, as long as you believe in one God and you do your good deeds, you should get your reward. Here again. A little punishment. But if he doesn't do shirk, Quran says in Surah An-Nisa chapter 4 was 48, and Surah An-Nisa chapter 4 was 116. If Allah wishes, he may forgive any sin, but the sin of shirk, he will never forgive.    Yet, it's a good deal. Right or wrong? Yeah, right, sir. So, do you believe this one God? He's a salesman. He's a salesman. It's a good deal, no? Take it. Would you like to say the Shahada? But what, sir? You already did. But I have to believe in it, huh? If you say, only to fool me. Wait, wait, wait. Okay. If someone says, Okay, I am a Muslim, and it doesn't believe. God knows, I will not know. God knows, then no Jannah. Okay. You actually have to believe this one God. You actually have to believe idol worship is wrong. See, that's what he's in a brother, he said. He wants to accept Islam, correct? Yeah. And then he said that, I believe Jesus is God. I didn't give him Shadda. Did you notice that? Yeah. Ah, that means I'm not just counting. Because he said, No, I believe Jesus is God. Okay, Jesus is God. That means you cannot become a Muslim. Yes. Yeah, that would be, of course, very inauthentic. Even her Shahadas were Christians, were made to say there is no God. But God and Jesus is his messenger and Muhammad is his messenger. I believe that this is very important, of course, because you have to set everything straight before you're taking the Shahada. The Shahada should be a declaration of what you believe. Do you believe that Prophet Muhammad was a prophet? Do you believe that there is only one God? If this is truly in your heart, you truly believe this, then you should say the Shahada. Give me a million dollars, I will not give him Shahada. Correct? Yeah. That means I'm not just, I'm listening. Yeah. Now if someone cheats me and tells me a lie, Allah Allah, I cannot go into his heart and check. Okay. And so, you have to really believe there is one God. You have to believe that worship is wrong. You have to believe that Prophet Muhammad is a messenger. Then if you don't follow yet, there are chances you'll go to Jannah. Good bargain. There are many Muslims who are doing wrong things. But they are not good Muslims. Maybe they will never enter Jannah. I don't know Allah Walaam. But they can yet go.  No option at all. And one more thing, sir. You have informed just before the session, one of my non-Muslim brothers has speak to you that you have to question him. In our Vedas, it was mentioned that the Prophet Muhammad will be coming back, right? So he had accepted that, yes. I accept that our Vedas is accepting the thing. So you told that if you are accepting the thing, it means that you are accepting that Allah is one. It means the God is one. And the Prophet Muhammad is the one only messenger. Correct. So then after you have told that, if you are accepting the same thing, then I am and you are the same one. Correct. Right? Basic thing is the same. Not totally. Right? Correct. Okay. If we are the same, then what there is a difference between worshipping in that way and worshipping in this way? What is the difference? Very good question. Yeah, this is a really good question because it boils down to the verse that I just quoted. What if this man stays in his tradition? He stays a Hindu or whatever you want to call it. Even though Hinduism is an umbrella term, of course, there are so many different branches. There is not one Hinduism. What if he believes in his Vedas? He believes in Prophet Muhammad. However, when it comes down to practicing, he doesn't want to, let's say, go to the mosque. He doesn't want to adhere to Ramadan. He doesn't want to adapt that religious aspect of Islam. He wants to stick with his own tradition. However, worship one God alone. What happens then? But they don't know Prophet Muhammad is mentioned in the Vedas. Correct? Right. Okay. So actually, they are not practicing Hindus. The many Christians say, I love Jesus. I love Jesus more than them. I am circumcised. They are not circumcised. Jesus said, don't have alcohol. Peace be upon you. I don't have alcohol. They have alcohol. The Bible says, don't have pork. I don't have pork. They have pork. I am more Christian than the Christians themselves. To play devil's advocate here, I can't find one passage where Jesus said, you should not drink alcohol. Quite the opposite. If you read the Bible, he was serving wine. I love Jesus. Peace be upon you. They are all fake. And I'm not making a statement for alcohol. Don't get me wrong. I'm not drinking either. However, this argument is flawed. All fake. Right or wrong.  Hindu means coming from the land of Indus Valley. Geographical definition. Right or wrong? Right or right. Not a religious definition. Yeah. Religious definition. Now, I tell them that why don't you believe in Veda? I don't agree. I don't agree everything of the Veda to be the word of God. But the Hindu believes. So I tell, let us agree what's coming. Quran says, believe in one God. Veda says, believe in one God. Quran says, don't do idol worship. Veda says, don't do idol worship. Quran says, believe in Prophet Muhammad. Veda says, let us agree. Now, previously, you were a Hindu, not knowing that Veda says, believe in Prophet Muhammad. Now you know. Now we are together in one part, main part. Okay. Now, once you say you believe Prophet Muhammad is a messenger, you have to follow the message. Right or wrong? Right. But one more thing. No, no. So when you believe in the message, what is the message? Again, to play devil's advocate here, I heard a Christian talk about this and he accepted Prophet Muhammad as a messenger. However, he believed in the covenant with the Jews, with the Christians and with the Muslims. And therefore, he didn't see the need to change an organized religion. He stayed within his own tradition, worships one God and does believe the Prophet Muhammad is the messenger. Quran. Right or wrong? Right. So indirectly, I'm telling them, your Veda is telling, come close to Quran. Your Bible is telling, come close to Quran. For sure. Right or wrong? Right. I'm not criticizing the Veda. I'm not criticizing. I can. I can give a lecture if my son gave for one hour ten minutes similarities. I can give five hours on dissimilarities, differences. Okay.  But I don't want to create fight. I love my Hindu brothers. I love my Christian brothers. Okay. That's the reason people hear my talk and many of them accept. Some of them don't like me. Okay. But did I love them? So brother. Fine, sir. The thing is, right now I can't read this Shadr because I'm getting the teachings about the Quran from three months since I have been reading this Quran. Very good. With one of my colleagues, two of them are right now they are here. So I want to fulfill the total Quran then after I will... Total Quran you cannot fulfill, brother. No Muslim can say I follow hundred percent. Even I cannot say I'm a human being. Hundred percent. I'm not saying that I want to fulfill Quran. I want to read it completely. I want to know every point, what it has been mentioned. Brother, how long will you live? How long? How long will you live? I can't tell you the correct one. Suppose if I tell you, if I tell you there is a deal of one million dollar telling me yes or no within one hour. What will you do? What will you do? You will not let me do research for one month. One hour yes or no, million dollar gone. This is not million dollars, this is trillion dollars. I personally really dislike this pressuring and I had it on my channel as well. While researching Islam, I had so many comments every single day. Why don't you convert? You can die tomorrow, etc. But those people do not know what's in your heart. There was a very good reason why I didn't accept Islam right away. I had to fully understand it. And yes, of course, you cannot fully understand it. However, completely enough for me personally to be firm in my decision. Because what's the point? The guy here himself asked, hey, how about those people that accept Islam and after that they're not practicing. If you're not practicing after that, you can fall off the faith. Wouldn't it be much more intelligent to be fully convinced first, absolutely convinced with your heart, with your mind, with your soul, then accept it and then stick to it? That of course makes much more sense, don't you see? And this was the reason for me. Because I jumped into all kinds of ideologies during my young life. Now I'm 35 years old. To commit to something for life, I need to understand it sufficiently. I need to be convinced completely. And this is why I personally believe that people should not be pressured to Shahadas whatsoever because there is a dropout rate in new reverts as well. And I heard that is 50%. So 50% of people that took the Shahada actually leave Islam yet again. So what is the point in such a practice? The real motivation behind it should be to convey the message of Islam. And if they choose to convert, it's up to them. Okay. And be good. I don't know how long will I live. I don't know if I'll go back to Bombay or not, correct? Yeah, right. Even you don't know. Once you're convinced, accept it. Yeah, you have to be convinced. If you enter the school, you don't say, I'll do research. What research? By the time you grow old, you will not be able to enter the school, correct? Then you have to go to university. By the three months, three months? It took me two years. It means without any fulfillment about any... No, two, no, two fulfillment. No, no, no. It's not, I'm not speaking about that type of fulfillment. You have already informed, you just check with the Islam. What is the Islam? I want to understand what type, what was mentioned. What is there inside? See, once you accept in these two things, you do that. You know a hundred things about Islam. You follow it and don't follow twenty, no problem. Okay, it's not a problem for me. Yeah, maybe it's not a problem for you, but for me it would be a problem. Because if I commit to something, let's say I want to get married, right?  What are you thinking about? Take her, looks good. Done deal here, take her. For the rest of your life, right? So you saw her, she looks good. Can she cook? Does she clean? Is she of good character? You don't know anything about this woman other than that she looks good. She's a woman, she looks good. Hey, hey! And that's what Dr. Zakir Naik does here.  Three months, brother, it's enough. It's enough. You believe in one God and idol worship is wrong. Done, done, finished. Of course not, because this man has to understand what Islam entails. And if he's not convinced about the other aspects of Islam, by him accepting and then not practicing those things, his faith will crumble. There's a girl in Japan, and she told me, Brother Zakir, I cannot give a poke. I said, well, I love it.  She said yes. She was wearing a scarf. I said, why wearing a scarf? No, my Muslim friend there has a scarf. I like it. Do you believe in one God? She said yes. I said, give the Shahza, continue eating poke. People were shocked. I said, maybe after two weeks you'll stop. Maybe after two months you'll stop. Maybe after two years you'll stop. Even if she doesn't stop, yet she can go to Jannah or not. There are many Muslims who are having alcohol. Drinking alcohol is a bigger sin than having poke. Right or wrong? Right. This is Hikmah. At least the shirk is not there in our life. I will not say, no, unless you don't stop eating poke, you can't give the Shahza full. Right or wrong? Right. Yeah, I do understand the point. However, in Islam, you don't eat poke. You don't drink alcohol.  If you would have poke, you would be committing a sin. If it is not out of survival. This woman is clearly not there. She simply wears the scarf because she likes it, but she loves poke. She doesn't see anything wrong with it. And of course, she has to understand what is wrong about it and that it is wrong indeed. Otherwise, she will just keep on eating poke without understanding that she is sinning. What research do you want to do? Yes, get convinced. He is very optimistic. But one more thing. Yeah, convince. Sanatana dharma. But lekin is a big question. Yes brother. I see what I have to know about Sanatana dharma. No problem. I want to know what the thing is. As per the Quran, 1400 years since, it means the Quran was in existence. So what about the Sanatana dharma? Sanatana dharma comes to Swami Vivekananda. The present Veda that you have is a very small percentage. Most of the Veda have been lost. Okay. They do not know when exactly the Veda came into existence. Who did it come to? Yet they believe it is the Word of God. Most of the scholars say the Veda is 4,000 years old. But according to Swami Dhan and Saraswati, he said the Veda is 1,310 million years old. 1,310 million years old. But most of the scholars says 4,000. Now when you do research, you come to know yet today it is not there in the pure form. There is no book on the face of the earth which is in 100% pure form, besides the Quran. Okay. You put it to the test of science. I mean, maybe religious book, right? Again, to play devil's advocate here, of course. We have plenty of books nowadays that are still in their original form. They're just not that old. I know, nobody likes the wise-ass. You put the Bible to the test of science. It will fail miserably. You put the Veda to the test of science. It will fail. Quran is the only religious book on the face of the earth which is yet there in its pure form for the last four years. Religious book, yeah. For sure. What was your opinion regarding this? It means how many years it was the existence? Sanatana Dharam. Sanatana Dharam. I lead from the scholars of Hinduism. No, it was a slight thing. But you have slight knowledge. Yes. Why I was asking this question? Sanatana Dharam is closer to Islam than the other Hinduism. Sanatana Dharam is much more closer to Islam. It's a more pure form of Hinduism than the other religion. Other sects, sorry. I agree with you. Because why I raised this question is if you go with India, most of the time you will be having Hindus. Okay? Muslim percentage is less compared to Hindus. Yes. Very low, yeah. If Sanatana Dharam is having large existence, then this Islam, it may be, I think, this would be the oldest one. If that is your logic in the world, if that is your logic in the world there are more Muslims or Hindus? Ha ha. Anyway, in Islam, majority doesn't win. In Islam, majority doesn't win. Suppose I am alone Muslim and if there are thousand Hindus around me, that doesn't mean they are right. This is the wrong logic. Quran says in Surah Isra'a chapter Yeah, this is called an appeal to majority fallacy. Of course, everybody says it's right there. For it must be true, obviously not. If we look into the past few years, we saw many people that had certain opinions that were certainly not true. It was the 81. It's mentioned in the Quran When truth is heard again, falsehood, falsehood perishes. For falsehood it's about to perish. So, never does it mean that majority wins. Majority is not right. What is Haqq is correct.  This logic that majority wins will benefit me because there are more Muslims in the world then and you are living in Qatar. In Qatar also there are more Muslims, correct? Yeah. In Islam, majority doesn't win. You check it with reason. Check it with logic. Check it with your heart and you'll come to know which is true. Sure. Okay, thank you. So, yet you are not prepared. The moment already when I started, I have read the kalma. For it? The moment when I started, I know you sent the kalma but maybe you said it just for reading. See, one is saying with conviction, one is just reading and you read it. If you read it, I know you read it. One is with conviction. Yes, believing there's one God. Believing Prophet Muhammad. That is the real thing. Reading like that kalma, you read very fast. Okay, I'm ready to read it. Okay, masha'Allah. You believe there's one God? Yeah. And you believe idol worship is wrong? Yeah. And you believe Prophet Muhammad is a messenger of Allah? Yes. Is anyone forcing you to access Islam? No. Are you doing out of your own free will? Just pressuring a little bit. Are you doing out of your own free will? Sorry? Are you doing it out of your own free will? Yes, yes. Okay. I'll say it in Arabic and you can repeat it. Ashadu. Ashadu. Allah. Allah. Ilaha. Ilaha. Illallah. Illallah. Wa Ashadu. Wa Ashadu. Anna. Anna. Muhammadan. Muhammadan. Abduhu. Abuhu. Wa Rasuluhu. Wa Rasuluhu. I bear witness. Allah. There is no God but Allah. And I bear witness. And I bear witness. That Prophet Muhammad. That Prophet Muhammad. Is the messenger. Is the messenger. Is the messenger. And servant of Allah. And servant of Allah. Masha Allah. Because Muslim. And I pray to Allah. That may he make you strong. Brother. I pray to Allah that may he make you strong. And insha Allah I feel you will be amongst the strongest. Thank you. Because you know if it's difficult it's strong. And I pray to Allah that may he make you guide other people to the truth. May he go to Jannah. Thank you. Thank you very much. Alright guys. And this is it for this video. Long enough as it is. I'm going to cut it off here. I said pretty much everything throughout the video. I'm not a fan of pressuring people into Shahadas. I really hope that he was sincere in the end. Yes. The main belief is there. That you believe in one God. And that Prophet Muhammad is the messenger. However you need to confirm for yourself that you understand what Islam entails. And what it is about.  And you just love eating pork. And you think it's absolutely right. And you cannot accept that it is wrong. Or you think circumcision is absolutely wrong. Or you think that drinking alcohol is absolutely right. Etc. Then you are in conflict with Islam. And I would say then please take your time. It is good that you believe in one God. And God knows that. It is good that you believe that Prophet Muhammad was a messenger. However, then you would have to understand what it entails. That Prophet Muhammad is the messenger. And what kind of Sharia he really brought. And this is why I out of personal experience would say take your time. You have to be firmly convinced. 100%. Only through firm conviction you can stick with something. Because you will always remember why you chose it in the first place. Yet again, if you choose your wife just because somebody said she is pretty. You are not going to be so committed to her. However, if you choose your wife and you know why you chose her.  You will always think back and remember why you chose her in the first place. There was something that convinced you in the first place. And no matter how rough the times you can always think back. And if you think about religion, if you think about Islam. You can always think back to your firm conviction. Why you chose Islam. Even in times of little faith if your Imam is not that strong. And we will all have battles as such. During that time you can always remember. This is why I chose Islam. And this is so powerful for reverts. Because many Muslims are born into the religion of course. But we as reverts we have this absolute precious gift of choosing Islam. Then we can always remember I chose it myself. I know why I chose it. Even though now in this stage I might feel differently. But this is why I chose it. Only with firm conviction you can dedicate yourself for life. Alright guys but this is it for today's video. If you liked it leave it a thumbs up. If you haven't subscribed already guys please do so. And if you want to support this channel via Patreon for example all the links are in the description box below. Thank you so much for your ongoing support guys. And as always may God bless you all. Much love and peace.


So our first guest is Dick Cooper, who is a three-time winner of the Dublin Marathon, 1980, 85 and 86, six-time national marathon champion, three-time Olympian, 80, 84 and 88. He has a 21 sub-220 marathons, his PB is 2,1219. Again, we'll round it down. He has coached 25 different national champions, he's a retired bank manager and has been a member of Rahini Shamrocks for over 50 years. So welcome, Dick. Next time maybe I'll get James. James Nolan has represented Ireland at 800 and 1500 meters and two Olympics, two world championships, three European championships and six world indoors. He won silver in the 800 meters at the Euro under 23 championships in 1999 and also silver in the 1500 at Euro indoor in 2000. He's a PB of 335 in the 1500 and 354 in the mile. He is currently working with Paralympics Ireland where he is head of athletics there and is also coaching a lot of athletes around UCD. So welcome, James. Next, I've Katerina McKiernan. Katerina here. I see you, yeah. Katerina is regarded as one of the world's best-ever cross-country runners. Born in County Cavern, she grew up in the family farm and played a lot of sports during her school years before taking up athletics seriously in the late 1980s. Her first success came in 1988 when she won the Irish School's cross-country title. From there, her career as a cross-country runner blossomed. She won silver in the cross-country championships four years in succession from 92 to 95. In 94, she won the inaugural European cross-country title and in 92 and 96, she represented Ireland at the Olympic Games. In 97, she decided she'd kind of go into semi-retirement and moved up to the marathon. She has won the Berlin, London and Amsterdam marathons and I think it was in Amsterdam that you set the current, still the current, Irish marathon record of 223.44. No? Oh, well, you're doing yourself a disservice because that came from your email. And then last but by no means least we have Emmett Dunleavy. I saw you were not at the edge of a row.  Emmett has coached hundreds of runners since establishing perfect pacing in 2014. He's an athletics Ireland level two qualified endurance coach and he has managed a lot of Irish teams and athletes at international level. He's currently coaching a wide variety of athletes and groups from recreational to professional. He could be seen in Bellfield on many nights and where he has a very, very large following. Some of his current roles include endurance coach with UCD, Bell Park triathlon and Kylco. And I hope that's correct. I got that from the internet. So it has to be right. So I guess this is the part of the day where I would hope that we have a lot of questions from the audience, but I might kick it off if I can start. And I know that some of you have been here for the whole day and some of you have arrived as the day has gone on. But I think maybe Emmett and James you have been here I think most of the day. Are there any things you've heard that kind of struck a chord with you or resonated with you compared to your own experience either in either competing or in coaching? Yeah, I suppose a lot of the focus which was great is on the running itself, which when we go out to run we can probably only do about two hours of quality running a day. I suppose the other 22 hours of the day determine how good that two hours can be. So really sort of analyzing what you do in the other 22 hours is as if not more important than the two hours just when analyzing the training. Yeah, and I think that somebody else mentioned earlier on about the fact that full-time athletes can really focus on that, but an awful lot of people who are recreational athletes or I don't know if the phrase recreational even counts because who isn't obsessed with running? You're not recreational, you're an obsessed, but so believe athlete, but there's all sorts of life pressures to deal with, which means recovery can be very difficult. Emmett, is there anything that you... Yeah, I suppose one of the things that struck a chord coming from the coaching background was Ashley's presentation and that continuum of injury from running smoothly up to very serious injuries and how far up that continuum was before they consulted a coach was probably a little bit of a concern, but I suppose looking at all of the information that we've got today, I suppose it's important to come at these things from coaching and athletics is both an art and a science, and we've got an awful lot of the science side of things today, and it's a case of combining that with your own intuition and breaking things down to an individual basis and combining those because we can look at big data, but it's also important keep in mind that we're all very much different than individuals as well, so we're going to find a happy meeting between the two. Yeah, yeah, absolutely, absolutely. I'll maybe ask a couple more questions, maybe Katrina, I'm particularly interested and somebody mentioned during the week about the similarities between the middle distance and the long distance. When you did make that transition from moving from running the shorter distances, and I guess they weren't really short distances, but when you moved up to the marathon, what kind of changes did you make in your approach or your training? Well, actually it was easier for me to run the longer distances than the short distances, I suppose from I started running or competing at 18 years of age, my coach Joe Dunan was very scientific and I suppose wanted everything to be right, and I went to Trinity to get tested on the treadmill with Professor Maira O'Brien and Bernard Dunn and that very evening that I went the test that they did, they said that it was made for the long haul, but I was only whatever 18 at that stage, so I needed to build up endurance and I had a lot of work to do, so that meant running shorter distances and in actual fact, those world-crossed country championships, European championships, there were only six k, so that was really hard work for me because they were very short and it meant me working at a pace that I wasn't comfortable at, so I suppose to answer your question when I did move up to running the marathons, I was at a comfortable pace, the only thing that changed was the distance got longer obviously and the pace got a little bit slower and a little bit more comfortable, I was cruising at that pace and I always worked under heart rate, I feel that people who are training without heart rate training are running a little bit blind and I had three different zones that I trained at and in actual fact the most important one was my easy run because I had a tendency to want to you know want to achieve, wanted to do good and be the best that I possibly could, but in actual fact easy running has a lot of benefits and my easy heart rate was 130-135 and it's important to run easy because then for me in particular I was rested enough then to run on the days that was meant to run hard and that's a mistake that a lot of people make is to run too fast on their easy days and then they're not rested enough and therefore not able to get to progression in their training. Okay right and one question, if anybody wants to ask a question stick your hand up, I have one question for you Dick Salves intrigue me, I mean I've watched on YouTube not so long ago the video of the 1984 marathon and it just seems to have been an amazingly uncomfortable and intense experience in terms of the heat and the environmental conditions and you know maybe interested in your perspective looking back on it when you compare running the Dublin marathon in October and running in different environments like that you know how much like because performance wise you you were able to maintain the performance but how much more does it take out of you when you're in those environments? Generally I know anybody who has watched the championship marathons over the years they're invariably in hot countries on tough courses and the times that are recorded in those championship marathons are not commensurate which what you'll find from Berlin and London and Chicago and these places probably before five minutes down but they're true championship races. The Los Angeles one you asked about was actually at five o'clock in the evening people have seemed to have forgotten that and it finished in the dark. It was still very hot but the actual burning sun wasn't as prevalent I suppose on the day so you know it produced a result that obviously thrilled Ireland for those of you who don't know I'm the third part of that quiz question. We had three Irish runners in Los Angeles John Tracy got the silver medal the Great Jerry ran ninth I was there as well I picked that day to run poorly which always haunts me so thanks very much for asking the question. I was just thinking though as I was looking I'm not here that long I got the last hour of it I got the bit mostly on the wall there that you were talking about and for anyone who's running in the marathon has particular interest in it my theory on that is that when you're training for it the most important session that you do in the week is your long run and your long run has two benefits one it's educating the body to deal with fatigue and two it's educating the mind to deal with the time that you're going to be out there it's very very hard when you're in newbie to get used to being out there for two three four hours and occupying occupying your mind and that little negative fella he comes very early in those runs sometimes he wants you stopping after four or five miles and you feel worse after four or five miles than you do at 20 miles but that's that can only be dealt with by regular practice and regular just doing it and so that is the most important thing the tempo sessions the speed sessions they are of course very important but they they are they won't get you there and they won't get you to the finish line they'll get you there faster if you're doing the other stuff properly but the most important thing is the long run so I can't emphasize that enough I think somebody mentioned did they have to do a 30k run to be sure that they could finish was it was something like something to do with that well I would be sort of what would you say negative about that kind of an attitude which you need to do the long runs you need to do them regularly educate the mind and the body brilliant thanks we have a question from the audience here it's it is a lot of it is in the mind really really and I suppose during my career there was different stages that really made me think that more you know maybe and that's a percentage wise but you have to have the right mindset for training and for for competition and it's not always the fit exactly that wins the race it's the one that has the strongest mindset and I have a nice little saying that I share with people usually is my mind is a garden my thoughts are seeds I can grow flowers or I can grow weeds so that'll even take up five or ten minutes of your of your run so and and and even if you even if you keep repeating that but just you know to understand how important your mindset is how important it is to feed it positive thoughts and as Dick said they're not to let those that little person come in and and distract you and you know get things like for me during when I was competing I was very lucky in that I had a lot of support from home in cabin and I was allowed run on the on cabin golf course and which was great because it was all up and down hills and then when I would go to a cross country racing the likes of France or Belgium or Spain or wherever it was it was totally flat flat so instantly I thought okay I'm so used to running up and down hills that you know I can win this very easily and it did feel easy because of the strength that I had from running up and down hills so you're always there trying to find the positives rather than feeding the negatives and then you know as I said the support at home family support and another little story that I often tell as well you know on a Sunday more it was I grew up in a very very rural part of the country and you know there wasn't a lot to do actually only run around the fields in the family farm and I'm the youngest of seven so it was a great way to get away from the mall but you know the priest on a Sunday morning when I was running a race would say a prayer for me off the altar and everybody were joining so you know when the legs were hanging off me with a kilometer or whatever a mile to go these were the sort of things that I thought about that got me to the finish line there were really a strong very very strong driving force and I'm sure you all have things that you can distract yourself with that will drive you to the to the finish line and I suppose the most important thing I will say on that is to realize how negative you know how the negative thoughts how detrimental they can be to your performance and not to entertain them and they're only thoughts they're not they're not real and I think if we can get that point across to you all that the mind plays such a big big part and you know when when they do come in just accept them but don't let them take from your performance and practice it and training and just get out there and all kinds of weather we never we don't have extreme weather here at all get out and enjoy the sun in your face enjoy the rain in your face enjoy the hailstones on your face and just get out and get out and do it because you know and and everybody has different standards different focuses but the most important thing is to get the most out of yourself whatever that standard is and the joy is in the journey thank you I'm just I just have a question on you do you want to go out and is there an argument potentially made for the talent ID well I won't answer that last part of the question because I can't you know everybody has a choice in what they do and I can't you know that's that's their plan but you know obviously you need to have talent not with marathon but with any distance in running you need to have have talent but as the saying goes hard work beats talent when talent won't work hard so there's no point in having the talent if you don't put in there in the hard work and there's no doubt about it it is it is a commitment there's a lot of dedication there's a lot of different aspects to it but I would say to try and keep things simple I think over the years with all of the technology that things have got a little bit too complicated at the end of the day you just have to get out that door and do the miles and do the work and you have to enjoy it and if you don't enjoy it you're not going to perform as well you're not going to get the most out of yourself and I just loved running by myself I had no you know nobody else to run with and that you know I knew no better and that didn't bother me and I think you know if you want anything in any sport or in any walk of life if you want it badly enough you will walk out and make no excuses that's the key make no excuses and get the most out of yourself. Do other cultures have any perspective on that that's an interesting that was a really interesting question. Talent identification is an interesting one certainly in the marathon in Ireland after the 80s particularly in the men Katrina Zero was a little bit after ours and she kept the women's going up to the sort of the late 90s but after that there was a ferocious drop-off of people venturing into the marathon these would be people who should have been trying it. I personally have a view that it coincided with the Celtic Tiger and people were too busy making money and their bosses wouldn't let them train enough and you know there was a lot of that kind of stuff in it I'm serious about that and if you look at the history of running and mass running and everything like that it tends to be when times are a bit down but the numbers surge and during the we had a surge in the 80s the Celtic Tiger came along and everything dropped we nearly lost the Dublin marathon during it and then lo and behold the running boom came again but our most most talented runners I think it fell as like Peter Matthews and Seamus Power and those kind of guys they were superb runners and they should have gone to the marathon in their mid to late 20s but they left it as an afterthought and by the time they got there it was too late because they never viewed themselves properly as having a career path. Then we formed a thing called marathon mission and out of marathon mission first of all we had a situation for a lot of years where nobody was qualifying then for major games nobody at all I think Martin Fagan in in 96 was it was it in 96 was it that late yeah he qualified but and Pauline Curly got there at some stage but there was virtually nobody qualifying whereas now we're back to a situation where there we invariably we have three people on each team it's beginning to sag again and there's a bit of a worry if you look at our more dominant men and women the performance graph is dropping but then we've a plethora of young athletes coming through our juniors are under 23s and all that kind of stuff I only hope that their coaches won't delay it too long I see a young man called Ephraim Gidei and if you ask me he's going to be the next Irish record holder for the for the marathon but he's only 21 but I hope he doesn't leave it too late you know if he gets there by the time he's about 25 26 if you look at a lot of the Olympic champions a lot of the world champions they're pretty young they're 24 they're 25 they're 26 they're not they're not all guys now and they're 30s or L ones in there whatever coached only if you have a view on this yeah I suppose purely from a physiological point of view your first part of the question was are they born or are they made and to a large extent marathon runners are born and a lot of the attributes can be changed and tinkered with and improved over the years but I suppose even if you were to go down the road of physiologically testing the likes of Katrina or Dick the results would point towards them being a marathon runner but even if you look at the profile of them as the distances go up these types of athletes tend to come into their own as they're not particularly quick over 800 1500 meters and you figure out even as a coach or as an athlete over the years that these guys are ultimately made towards the marathon and I think a challenge as coaches and as a nation as well as is identifying the one the athletes at the moment we've got a huge because you know we're spoiled with the amount of underage talent that we've got coming through it's a case of you know identifying the athletes that are most likely going to be our best marathon runners in the in a few years time and as Dick says not being afraid to actually move them up early and that they're not spending the majority of their 20s doing short stuff when ultimately what they're actually going to be better is at the longer stuff and we've had a huge increase in standards in the marathon and both men's in them inside over the last sort of five six seven years um there's a little bit more depth there I suppose what we want to come along now is is that once in a generation athletes like Katrina that will you know move the bar not just at an Irish level but at an international level um and I think if you're if we've got a nice wide pool of talent which we do they're well looked after then when the the next Katrina McCann and come along we're in a position to help them to to realize their full potential at international level and hopefully see some more medans come along you never talked about moving up James I suppose it's a good it's a good point not just for the marathon but there's opportunities I feel in other events so a lot of guys I just are trying out times here I hope you understand them so if you're running sort of 335 the 340 for 1500 you sort of get excited and you might qualify for the Olympics but that's it you're not going to do anything else so should you move up to the steeple chase should you you know should you be looking at 5k's can you progress to an Olympic final instead of just getting knocked out of the first round so I want to ask a question there about talent ID and development there's not really a structured talent ID and development system in Ireland that I'm aware of um there are other tests we could do in speed and power and jump tests as well for different disciplines long jump triple jump and and maybe we should be we should be looking at that yeah yeah I think other countries have benefited from it and Lorraine we maybe leave the last question with you because I know that the panel have places to be sorry thanks very good question after that very profound one but it was just for amateurs any advice on pureland during the marathon other than taking a few journeys during their long months before and see though it doesn't sound like it comes down to everything it's practice um I come from an era where we didn't eat anything during the marathon we wouldn't go near a gel and in fact to this day I've never had a gel I don't know if you've ever had one more um I see I see them selling all right um but that's not to diminish the the the effect of them and the importance of them maybe I would have been faster or better if I had used them I also came from an era where we wouldn't drink water except our water or any fluid except in a race my theory was that if I didn't drink any water during training so I would do up to 30 miles and I wouldn't take a drop and my theory was well camels go across deserts without without a drink so that when when races when race day came along it was a bonus to get a drink so um I was also innovative then um when I came along in that I started to drink tea during the uh I took three tea as my preferred drink during a marathon and my theory was there well what do you do at 11 o'clock in the morning or 4 o'clock in the afternoon when you want a little boost you want something like a cup of tea or a cup of coffee a coffee just wasn't on my horizon at that stage so I I made tea very lightly sugared and I suppose in that way I was fueling but that was kind of back in the 80s 70s and 80s um and I see people I tell you what really galls me when I see somebody go now for a 5k run and they're gripping a bottle and they've a belt around them and they've all this stuff and I say they're gonna put on weight and I don't want to be you know I don't I'm I'm not trying to be smarter cynical or that but um and to get back to your question I think you need to teach yourself what works for you because obviously these gels have a have the risk of making you sick um which is the last thing you want um you know you see them handing out boils or sweets during the race and oranges and stuff like that whatever you take on board if you decide uh make sure that it's palatable and that you can take it now I do appreciate that if somebody is out for four hours or five hours they're out for a way longer than an elite athlete is out for their two hours 10 or 20 or 30 um so there is a more important fueling factor there probably and the interesting thing getting back to the wall then is that the biggest dropout race in in these city marathons is actually uh amongst the elite runners because the elite runners are gambling with their pace a lot of the time so I think the general statistics say for example the Dublin marathon is about 96% of those who actually start the race will finish and the highest um ratio of dropouts will be among the the elites who are gambling on winning or getting a high placing or getting that time or whatever so if you've paced yourself right you'll get through it um so the fueling then is important but what I would say to you is just make sure you've got your fueling right um and then punish yourself a bit in training so that on race day whatever you're getting whether it's your mother turning up at 20 miles with with a gel or whatever that that's a bonus that you don't give yourself on training day so that you know that because race day you're going to be going a bit faster you're going to be caught up in the the adrenaline of it at all suck in those bonuses you know uh don't take on too much water because sometimes people obsess over taking in too much water and the the water log they've too much water on themselves which actually affects performance as well um so there's a balance life life there's a balance in everything I know there are other questions I did see some hands going up but we are over time and I think to be fair to the people who've come here and given us their time we better let them go home and have the next part of their day um and have you have the next part of your day so listen thank you very much the founder really appreciate your time


Ring in the new year with amazing savings from Appalachian Wireless. Get the Galaxy S7 for just $49.99 when you sign a renew a two-year service agreement. Better service, bigger savings. That's today's Appalachian Wireless. The Floyd County Rescue Squad lost one of its very first this weekend with the passing of Darrell Budd Alexander. Alexander held every office that the squad had to offer over the course of his nearly 60 years of active membership. His is a legacy that squad members say no one will soon forget. Well, as an incident commander, for example, it's real hard to, even though I was a captain and he was just a member there the last few years that he was here, you know, I always, I still respect him and look to him for advice. And I did a lot, almost every time. What would Budd do? But Alexander was known to squad members to always do things the right way, taking personal responsibility to make sure that everyone made it home safe from their shift. You always knew that Budd was playing smart. He wouldn't, I used to refer to people, new ones, of course, that come in the squad as red light and siren guys. Not anything wrong with that. They want to help people, but they can't wait to get going and they get ahead of their self, which can cause them a problem or someone else. Not that they intentionally want to hurt themselves or someone else, but they have a tendency to jump a few steps a lot of times. Budd, you knew that was not going to happen. If it was not smart, not safe, he had a reason, and that was a very legitimate reason. A memorial service will be held for Alexander on Saturday at 1.30 at the Clark Legacy Center in Lexington. Reporting from Prestonsburg for EKB News, I'm Jackson Ladder.


Greetings to everyone, I'm Mohammed al-Dub from Kuwait, and today I'm going to talk to you about AWS Post Exploitation using the tool called PARC. So, first of all, that's me, Mohammed al-Dub from Kuwait. I'm an independent security consultant in Kuwait. I worked on creating Kuwait's national infrastructure for VKI, cryptography, smart guys, authentication. So, I've been there, you know, in the government kitchen, doing national size projects. Even though national size for Kuwait is still pretty small, then I delivered security trainings and workshops in the topics about cloud security, API security, application security, and Black Hat, for example, and all around the world. Now, focusing on that security of APIs and modern cloud applications. Now, to make a long story short, before I actually start, I want to share my resources. So, I'd like to share my resources before I actually start. Those two books have been really great in learning about AWS security and AWS exploitation and post-exploitation. So, I do definitely recommend you check out these two books, you mind it. So, as I said, these two books are a great resource for AWS security. I do definitely recommend you check them out. And also, this is a tribute to a great friend of the AWS security community, Spencer Geitz. He passed away this year, unfortunately. Spencer did a lot to the AWS security community and did a lot to me personally in terms of AWS security research, answering my questions. So, you will be missed, dearly, Spencer. And Spencer is actually one of the people who worked on the PAKU AWS post-exploitation tool. So, now why should we attack AWS services? Because AWS is the king of cloud services with the market share of more than half of the market. AWS services are documented and whites are bred. So, they run the gamut from simple stuff like S3 buckets to ground, satellite stations, all the way to AWS and FiniDash. Just kidding about the last one. So, so many services in AWS. So, you need to be really aware of how big your attack service is as far as running an AWS cloud infrastructure. Now, let's talk about EC2 instances. Attacking EC2 instances is nothing special.  So, exploit vulnerabilities in running diamonds like RDB exploits, trying to exploit applications running on top of it, especially web applications. So, things like OS command ejection, remote file includes SSRF to access internal resources. However, EC2 instances can have some special properties that make attacking them a bit more special. So, for example, the internal metadata service that runs in this internal private IB inside each instance can be accessed using vulnerabilities like SSRF or LFI or even remote code execution. Internal metadata service can be used to expose AWS credentials for the instance that's running. And the, for example, the user data startup scripts can be downloaded in order to discover sensitive data. So, the user data startup script is a script that you can run or set to bootstrap any running instance. When it starts, it runs that user data script. For example, updating stuff, pulling latest source code from GitHub, things like that. So, sometimes they have interesting or sensitive data inside of these credentials, inside of these startup scripts. The AWS volume that's attached to instance can be, for example, detached and reattached to an attacker-controlled EC2 instance. So, an attacker, for example, could try to reattach that instance to his, that actually... The AWS volume is like a cloud flash drive, like a cloud hard disk. So, it can just reattach it or copy it and attach it to your own instance. Then you can just browse around inside it to see what kind of interesting stuff you can find. For example, if you're running an instance that is running Windows Active Directory and attacker could use that to copy the hash files into the s.dit database that contains all the hashes for that Active Directory. Interestingly for AWS, also a very interesting opportunity for embezzlement. So, for example, a rogue admin or maybe a compromised account could create a very expensive AMI. AMI is an Amazon image and there is like a marketplace for images that you can purchase. For example, any of the popular software tools that you want could potentially be available as an image in the marketplace.  So, AWS runs an instance that runs that license software for you. So, you pay for AWS because of running the cloud servers and you pay for the software company or the owner of that software, a license to use that software. So, you could, for example, create a very expensive AMI image and put it in the marketplace and then purchase that from accounts that you compromise or maybe a rogue admin doing that to build the enterprise from inside AWS itself. So, as far as billing is concerned, this is coming from your monthly AWS bill. Anyway, let's talk about BARC. So, BARC in Arabic means lightning, you know, cloud and lightning. So, BARC is the word in Arabic for lightning. So, the reason I built BARC is to serve my own needs while doing cloud penetration testing and cloud security consulting. So, sometimes in a cloud engagement, you find the AWS API keys somewhere. For example, an SSR vulnerability, you find it, you social engineer and admin. You, for example, find it somewhere in the source code of an application or web application at the configuration file, for example. So, you obtain those API keys and they can be used to attack other AWS services. For example, you can put that API key in your command line or programming languages, like, for example, the Boto3 SDK for Python. Anyway, I developed this tool, BARC, to serve a specific need, which is that when you're running an EC2 instance, suppose the EC2 instance is all running and you want to have access inside it and you don't have the SSH key that was set for that EC2 instance. How can you SSH or maybe have a shell on that running instance? From the AWS API keys that you have, you can't really have direct access to those running EC2 servers if you don't have the SSH key unless you use the SSM service, which is the session management service inside Amazon. That service is interesting because it exposes many APIs, including an API that actually allows you to run commands inside running instances. Given, of course, they are running with a particular set of permissions. So, interestingly, that was a very manual process to do. So, I built BARC to automate that aspect. So, BARC is actually able to dump AWS-saved credentials from AWS Secrets Manager and Parameter Store, remotely control EC2 instances, Linux or Windows without having the access to the SSH key and, for example, get them exploit Metershare reverse shells or regular bash shells on EC2 instances, dump metadata of EC2 instances and user data, dump lambda code and lambda function environmental variables. And also, if you want to play with BARC, it has a training mode that allows you to test it without messing with production environment. So, that's how it looks like. The training mode is you just go to the menu inside training mode and then you say start. It will create like a temporary role for you and instance for you. And once it's done with the training mode, it will destroy all of these resources it created for the training mode. So, you can just play with it safely without having to play with the current running instances. And, of course, you can just... One of the payloads available inside BARC is to run Metersploit Metabrotor payloads on the running EC2 servers. So, once, for example, we're going to show with this one actually a live demo. And also can dump AWS password secrets and parameters from the parameter store and the AWS secrets manager, which usually contains database passwords, keys, interesting stuff like that. When you start running BARC, you say, AWS attack surface to check what kind of stuff you have, lambda functions, EC2 instances, security groups, and then you see details about these, then you can launch further demos on them. Now, I'm going to show you the demo for BARC. So, let me show you my Kali terminal. Hopefully, that's very, very clear. So, I'm going to say to run BARC. Now, BARC, I can run BARC with different options. So, I'm going to show you the help options for BARC. Of course, all the ASCII are needed stuff. So, you can run it to the profile that you currently are already configured in your terminal, or you can set a certain key ID to supply the key and the secret. And the session token, for example, if you've got the credentials from the SASRF availability on an EC2 instance. Now, I'm going to run BARC. So now, BARC, first of all, many options. You see two attacks, dumping secrets, training mode, and security groups, for example. But before all of that, we have to run the attack surface, let's say, command to check what kind of stuff we have in this target ID list account. So, I'm going to say attack surface. Now, it's going through all of the available regions inside Amazon Cloud to check all of the available instances, all of the available security groups. And then, once it finds anything interesting, it will show it to you. For example, this security group has the following IPs. This security group allows everyone to connect. And then it will go and search for other stuff like, for example, Lambda functions, EC2 instances, through all of the regions available. And of course... Is there any way you can make that a bit larger for the people who are watching? Sure, sure, sure. Okay, sure. So now, let's go to check EC2 instances in all regions. So, for example, this is Asia-Basific region. I think this is maybe Canada, South Asia as well, maybe, or maybe... No, this is, I think, maybe, South Africa, or is it... Anyway, so it's going through all the regions now one by one. It could take some time, US West too. So, it tries to do an extensive attack surface check on all the available instances and resources that we have. For example, so here it found some Lambda functions. Here it found some EC2 instances running. So, I can say, for example, show me all the Lambda functions. Now, I have all my... I can check the Help menu. So, I can check, for example, for the current security groups that are available in all of the regions and all of the rules. So, I can check for anything that's maybe suspicious or interesting, certain IP addresses, for example. And then I can also check, for example, to dump the secrets in this account. And to also go and dump all the secrets from the parameters of the secret manager from all the AWS regions. Then it will find anything interesting. It will post it to you and also will store it for you as a reference. So, you don't have to, like, for example, check the output for this command all the time. Now, of course, while it... It tries to keep on running. Maybe you can check some of the interesting stuff we have before. Actually, try to pull me down all the way. So, anyway, we will see an example of how we can actually run, like, pass a meter payload from using the AWS services, the AWS Session Manager. So, interesting, the AWS Session Manager is a service inside Amazon itself. So, as far as we are concerned, this attack looks to come from inside Amazon itself, from inside the SSM service itself. That's the one that's actually running those commands. Now, interestingly, it found many interesting secrets inside, passwords for databases, BI keys. Of course, you can always show what you have collected using the command show secrets. So, it shows you all the secrets that it has found in your account. Now, let's say, for example, lambda functions. Maybe I want to actually download a lambda function that I have found to download its source code, check what kind of stuff it contains. So, here it's going to check to me all the available lambda functions I have. I have this lambda function, this lambda function, I could, for example, give it a name of one of the lambda functions to download. I'm going to say download this function to me, and then it's going to show me an address, a URL that I can actually use to download stuff. So, if I go, for example, and download this URL, it's going to download the function for me, I can just open it, try to open what kind of details it has inside of it. So, for example, this is the actual lambda code itself that's running in this lambda function. So, I can check the source code for anything interesting or maybe vulnerabilities so I can try to exploit them. Now, interestingly, going back to what we had in our BARC tool, let's now do the ac2 attacks. So, I'm going to list all the instances I found, and I'm going to run one of the ac2 attacks against all these instances. So, I could, for example, target all the instances I have or maybe just one of them. So, I'm going to use option two. Then I can just post or maybe tab complete the instance that I want to target based on its ID. So, I'm going to target this one, Selenix instance. This is the profile name that's running inside it. So, then I have many options. I can run any command I want. I can have a reverse shell. I can ask it to visit URL. I can download the metadata inside it. I can display a file. For example, if I want to run a command, I'm going to choose number five. Enter the command to run, maybe who am I, for example. So, probably it's going to run as root. And that's interesting. This attack runs as root. So, the SSM manager inside AWS, when it pushes those commands to run on those running ac2 instances, even if you don't have the SSH key, it runs them as root. So, that's an extra privilege for you. So, the output is root. Now, let's run another attack. See if we can get the meter interpreter shell against that running instance. So, I'm going to choose its ID. And I'm going to choose the number four for the meta-sploit. Now, it says, give me the remote IB you want to connect back to. So, I'm going to give it the internal IB for my Kali machine. And then I'm going to use the sport. And then it wants to ask what kind of payload do you want to run? So, I'm going to choose payload number one.  But I have already my listener running. My listener is already ready to me. Waiting for it. And that's the command that's being sent. That's the command that's being sent to the instance. So, it's a Python command to actually exploit this. Now, it should be running. We should have a session in a short while. Okay, so now I'm praying that it all works. Sessions. Okay, and we have a session. So, let's check this session. Sessions-i and then session number one. And then we can see that we all have a session inside. So, I can, for example, maybe run some commands like ps to check all of the processes running on that AEC on that server. So, we can see, for example, our command that actually run the payload is the SSM manager that's running. So, now, of course, it timed out here because this command is taking a long time to run because it's captured the session already. But otherwise, it's just going normal. So, for example, I can just, you know, see the help menu. And I can, for example, get a shell inside. So, now I have a shell inside the server who are my am routes, maybe as context to check if I'm running actually inside an AEC2 server. So, interestingly, that's my AEC2 image that's running. For example, I can maybe back to our curl against the metadata internal service, which we discussed before. See if we can ask this one in response to us. And yes, it does respond. So, this is obviously an AEC2 server that's actually running for us. Now, I can run other types of attacks, for example. I can try to download the metadata inside it, for example, or maybe ask it to run any command they want or a regular reverse shell. So, maybe display a file to run to display the TCE password file. So, now it's going to send the command to this instance and then it's going to display the file that's actually... Obviously, it worked. Now, it actually launched that command to show the TCE password file on that remote EEC2 instance, even though I don't have any access to it normally. I don't have the SSH key for that. But we're doing the access from inside AWS using the SSM feature inside AWS. And even though it's a well-documented feature, many, many security admins in AWS don't know about it. So, unless you actually know what you're looking for, this command will look like as if it was coming from inside AWS. So, it's not coming from outside. So, maybe people might not find it, might not look for it properly in their logging systems. So, that's something to care about if you're running any cloud, let's say, environment.  It will say, do you want to do this on all instances? Yes, I want. What kind of thing do you want to do? I'm going to actually run the command, which is, for example, CAT ETC password. Now, it's going to run it on all targets. It's going to give you a command for Linux instances and for Windows, because they could be different. For instance, I'm going to say, for example, who am I? And then it says, now it's going to launch the attack on all of them. If you want to check the results of those attacks on all of these instances, maybe 10 or 20 instances, you can check the command results option. So I'm going to say command results. Yes. Sorry. I'm continuously interrupting you. Apologies. It's now at 39 minutes past. So just to give you an example. So you have about five minutes. Excellent. Excellent. Yes, excellent. So now if I check the command result option, it's going to say, command ID. And then for this particular instance, the command result is success. And then it's going to give me the command output. So whatever commands I can run on all of the instances that I have, it will go and run that command on all of these instances. And then it's going to report to me the output for that command. So obviously, Barf can help you in launching attacks against many instances at the same time, or one particular instance that you want. And the attacks are very, let's say customized. You can use some of the ready ones, or you can just run any command that you want by yourself. So in a nutshell, that's what Barf is. I can also show you the training mode, but it's going to take a few minutes. So otherwise, those are the available features inside Barf so far. And of course, I'm going to keep on working on it. So for example, next for Barf is to do more Lambda-focused attacks. You see in the attack where we downloaded the Lambda function, I'm going to add one where you can actually upload or backdoor the Lambda function. Do some persistence and backdooring to add, for example, utilize or maybe abuse trust relationships between accounts or maybe open up some security groups and also enable third-party model support and also a web interface API. So if you would like, if you think Barf is interesting to help you in your inventory testing inside AWS, maybe you can contribute at this URL. I'm not going to bite. I'm going to be very, very, very pleased with your contributions to Barf. Now I'm finished and now it's time for questions. So if you have any questions, I'll be more than ready to answer.