The Cube, at EMC World 2014, is brought to you by EMC. Redefine. VCE. Innovating the world's first converged infrastructure solution for private cloud computing. Brocade. Say goodbye to the status quo, and hello to Brocade. Welcome back to Las Vegas, everybody, this is Dave Vellante with Jeff Frick. Howard Elias, the president of EMC's global services. Howard, it's always great to see you. You have been an icon in this industry for a number of years. You and I have seen the first platform, the second platform, and the third platform, and it's really exciting to be here, isn't it? It is, and it's great to be back on the Cube, and we appreciate the opportunity to spend some time with all of our customers and partners here. Well, thanks for having us. Talk about the strategic direction that EMC is going. You are a member of the executive staff. You've been an exec in the industry for many, many years and a critical part of really growing EMC services and also contributing to its strategic direction. VCE, we'll talk about that, but talk about the strategic direction and how it's evolving. Well, as you know, there's a lot of talk about third platform, and we're really informed by what's happening in the marketplace and what customers are really looking for. And this is really this transition from second to third platform, cloud, big data, mobile, social, all informing everything we're doing. And actually, you know, the other thing that people don't really take into account as much as I think they should, it's not just data created by the speed of fingers and thumbs. It's all the machine created data, telemetry data, telematics data that's coming at us, right? So this really needs different architectures for third platform, but we have to also help our enterprise customers get there. So you've seen it all around the show. It's all about the hybrid cloud. And we've been talking about Journey to the Cloud for some time and helping customers build private clouds, but the real answer is that hybrid cloud, having one common model, whether it's the management model, the orchestration model, the security model, how you develop and deploy applications, you want to be able to do this independent of where the infrastructure sits. So that's what the hybrid cloud's all about, and that's really the overarching strategy of our EMC information infrastructure business. So you guys have had that sort of hybrid cloud. If you can originally, when I first read about it, your definition of the private cloud was really what evolved into a hybrid cloud. Correct. And private sort of became on-premise. But you guys have been really disciplined about that vision. And it's hard, right? Because you get a lot of cloud silos. You got classification, you got cloudification, you got the public cloud. Are you worried that you're going to have sort of cloud stovepipes? And how much of the market do you think that you can attack with that sort of homogeneous, consistent, standardized message? Yeah, it's a great point you make. We've, as an industry, and EMC's been on this, right, is trying to help our customers move away from these vertical silos. You'd have your exchange environment. You'd have your Oracle environment. You'd have your SAP environment. And we've said, no, you should have more horizontal. Build a storage network. Build a compute platform and virtualize it on top of that and have all these shared resources. And what we see now is the silos being recreated. Whether you want a public cloud that might be, you know, Amazon or Azure, those are, you know, one set, but they're silos. And then you can have, you'll have your on-premise infrastructure. You'll have a SaaS-based application. All we've done is traded this in for silos of the future. And the CIOs are saying, hey, that's not what I want. I want to be a portfolio manager of a set of services in a common way. And that's what the hybrid cloud is really designed to deliver. So if you have a common management model, now we have chosen VMware to do this, but you can do it in an open-stack ecosystem. You can do it in a Microsoft ecosystem. But look at the VMware ecosystem. Build a vCloud orchestrated hybrid cloud that sits in your data center, but also with VCHS in a public cloud. And now you have that common model to be able to go back and forth. Yeah, well, the whole virtualization concept you've now applied in so many different places. You see Viper coming out with sort of the abstraction layer. I want you to talk a little bit about because you've seen M&A in a lot of different companies over the years. And it seems to me that while you were talking about the different stovepipes from an application standpoint, EMC's never been shy to bring in technologies, whether it's Icelon or data domain that are adjacent to existing technologies that you have in your portfolio and figure it out either with services or with technology. I want you to talk about that philosophy a little bit. It's worked. A lot of people when they analyze acquisitions say, oh, there's overlap or there's gaps or the cultures, blah, blah, blah. How has it that EMC's been able to make that all work and what role has services played there? Well, it starts at the highest level. What we understand is it's all about the workload and not all workloads are created equal. And if they were, life would be easy. You'd have just one platform and you'd be done. But whether it's a high performance or a high service level or a low cost, workloads have different characteristics. So what we've recognized is you need, it's horses for courses. You need the right tool for the job. And so that's what's led us, whether it's VMAX or VNX or Icelon or Atmos, you want to be able to have the right tool for the job. Now what we've done for a long time is really with services and virtualization as a first cut to be able to help bring all that together into a common model. Viper really takes that to the next extreme, right? Now you'll have that common control plane with a set of data services, whatever access method, whatever replication or data protection you need. And now you can still choose the right tool for the right workload but not have to have a different management paradigm for each and every one. The second thing is the model that we've thought about here is once you have workloads and once you're able to bring all of that together, we're not afraid to think about what we build, what we partner and what we acquire. And if we don't have the capability, we either go partner with it like we did with Cisco and VCE or we go acquire it like we've done with Icelon, Data Domain or Organic, which is Viper. And so if you think about our strategy is it's hybrid cloud. We want to make sure we help our customers build and operate a well-run hybrid cloud. Second is we want to help win those off-trend workloads so that for those portions of the hybrid cloud that are off-premise, we still want that same underlying EMC technology there. And then we really have five key technology areas that we know we want to win with. Flash, software-defined storage, big data storage, converged infrastructure and trusted infrastructure. And so that is the overarching strategy that informs everything that we do. So let's talk a little bit about VCE. You were the executive, basically, chartered with putting that together as Acadia. You hired your old boss, Mike Covellis. It was awesome, Mike was fantastic. We love Michael. And then we do. He was really the right guy for the job to get that off the ground. Now Provinz seems to be getting a groove swing. We're doing an awesome job. Yeah, we had Provinz on Monday. Oh, good. And, you know, he's really getting into the scene. He's now really driving that ship. So VCE, we've got some new metrics now. $1.8 billion run rate, 50% growth. You must be so pleased at the progress. I mean, a lot of naysayers early on said, it's not going to work. It's too hard. It's spending too much money. But what we saw was the market opportunity was so enormous. Now, there were still a lot of challenges. Absolutely.  And talk about that and where it's going from here. So it couldn't be more pleased. And, you know, actually, my partner in crime, Gary Moore from Cisco was here earlier in the week. We actually spent some time with Provinz and the VCE team. So Gary and I really were the ones, foundationally, that pulled this thing together. Of course, VMware and Intel were key contributors as well. But the idea of, you know, building a converged infrastructure, and you mentioned Acadia. You know, this is so true of a lot of startups. You have to have the courage of your conviction of what the ultimate idea is, even if you need to sort of tack or change course a little bit. You know, we started with a reference architecture with some services wrapped around it. And what we quickly found was customers loved the idea. They didn't love the execution. They really wanted to buy the product. And we said, okay, well, let's do that then. So we changed the VCE, started building product. Now we still have services to deploy and integrate and help put applications on. But the product of Vblock is now what gets delivered to the customer. And the value prop you mentioned, at 1.8 billion run rate, we have 1,700 Vblocks installed in over 800 customers, 50 plus countries around the world. The metrics are off the charts. You mentioned 50% growth rate for each of the last four quarters, minimum 50% growth rate. And, you know, the reason is, and I think a lot of folks misunderstand what the value prop is. It's not just that we're doing great engineering of, you know, best of breed components from EMC, Cisco, and VMware. It's not just that we're delivering a great experience to the customer and how we deliver it and deploy it. It's what happens after that. It's the operations. It's the management. It's managing all the patches and interaction between that. It's the ultimate customer experience and what they're able to get from that. I had lunch with a customer this week. Phenomenal story. Healthcare industry, $5 billion three years ago, made a decision to go Vblock. They are now $12 billion and flat labor cost in IT. And the CIO told me, he said, there is no way we could have ever have done this and ever have grown unless we had a Vblock. So, I want to talk a little bit about services. Services, I've always said, it's sort of where the rubber meets the road in terms of value.  And it's always consistently at or above 50% of the value that they see is the services component.  That's where you make it happen. And it's interesting, I was having a discussion recently with one of your competitors, startup competitor growing like crazy, Flash Market Space, and I asked them, well, how are you going to deal with services? Because EMC's got this services engine that is perfected over decades. And the answer came back, the channel. Now, I thought that was kind of a trivial and maybe even naive answer. Am I being too critical? I mean, I wonder if you could talk about that a little bit. Well, so our view of services is really two fold. One is we want to try to design out as much of the non-value added services as we possibly can. Now, I don't want to devalue things like implementation services and integration services and interoperability type services. Those are important, especially in the early days of technology or of an architecture. But ultimately, we'd like to design that out and have it either pre-done in the factory or automated, right, in terms of deployment in the field. And that's another great thing that VCE, for example, has been able to do. And we're doing that with technology such as Viper and what we're doing across Flash and other CI work that we're doing. But the second part of it is, what customers really value and appreciate is the upfront, you know, let's think through the strategy, the economics, the service levels, the business outcomes we're driving. And then because it is workload-based, let's make sure we're picking the right tool, architect it, and then make sure we deliver that to deliver that business outcome. And my view is, at least for EMC, we are a technology company. Services, to us, is a key enabler. So what we typically do is we'll develop a set of services, create the IP, have some direct customer relationships to prove that IP, have that to be able to inform back to our technology groups within the company, but then enable the partner ecosystem for even bigger breadth and depth out in the marketplace. So we see it, we think it's important as a technology company to have direct services capability ourselves, but to us it is really to enable those first sets of customers, inform our BU's, and then enable the channels going forward. How about the Federation? How does the Federation affect your services strategy? Maybe talk about that a little bit. Yeah, it actually has a significant implication because so many customers are saying, hey, we love this Federation idea. Thanks for the ability to choose between the platform layer, the cloud layer, the underlying infrastructure layer. And then we get many customers saying, well, I choose all three. And so they really turned to EMC to say, all right, well, I would like to have Pivotal Cloud Foundry on a VMware cloud with EMC infrastructure underneath, can you help me? And so it informs us quite a bit. So we're working very closely with the Federation groups and architecting the right solutions. You've seen some of those EVP solutions here this week. We'll see more of that, and we're working on those services to get that solution to the customer. I have a perspective on the following.  It seems to me that the executives of today's company are very much more savvy. Of course it's more mature industry, but about that disruption, and you get guys like Jeffrey Moore talking about crossing the chasm, it seems that the Federation is a blueprint or a prescription for crossing that chasm. And I wonder if you could talk about that, sort of the genesis of the Federation, was it just sort of a natural, okay, we got to do this, this is a normal thing, or Maritza was hanging around doing strategy out, and is it a prescription for crossing the chasm? So, you know, a great lead-in. So it sounds like you already know that answer, but I'll tell you, it is exactly that. Look, we have seen this movie before, and a more traditional approach of having that vertical integration, whether it's the way the traditional systems companies would look at it, that is an approach. But what we find with customers, especially going through periods like this, they don't want to be locked in, they want to have flexibility, they want to have choice. The Federation gives them that choice at each layer of the stack. It is so critical during times of disruption. And then once they're saying, okay, I see how that works, now I do choose either one of those or two of those, or in many cases all three of those, we need to have the ability to deliver that. But it's exactly that reason. It's a strategically aligned set of businesses. We all see the market, Pivotal, VMware, EMC. We all see the marketplace evolving the same way, but we want to make sure that customers have that choice and flexibility. Yeah, we had David Goulden on it. I was asking about financing things like AirWatch and how the Governor of the Federation actually allows that and what kind of flexibility that brings. The other thing that you note about the Federation is it allows you to shift resources around in a very facile manner. I think I'm correct, and you picked up what we did. So that's an interesting component of the business model that gives you the flexibility to do that. Well, and I think it's a testament to the executive team and the way, not just the way we structured it, but the people we have running these businesses. And it gets back to that strategically aligned. We all have the ultimate same goal for our customers in the long term. And so if we need to tweak a little bit here, if we need to work together here or work separately over there, in the case where Pivotal, a young company really wanted to focus on the software development, software delivery, software engineering piece, they actually said, look, I'd rather leverage EMC and the partner ecosystem for those services and felt like we could drive that a lot better and faster for them and that's turning out to be the case. EMC is an amazing company, Howard. You must be thrilled to be part of it. You've been a key executive in the ascendancy of EMC over the years. Really appreciate it coming on theCUBE. What's the bumper sticker? We're leaving the show, leaving Las Vegas. EMC World 2014. What's the bumper sticker on the back of the car, say? Hybrid cloud is real. We can actually build it in hours and you can be deploying applications in days. Excellent. All right, Howard, thanks very much for coming on theCUBE. Always a pleasure to see you. My pleasure. Thanks. All right, keep it right there, everybody. We'll be back with our next guest right after this.


Risk of Russian tactical nuclear strike? Higher than thought. Russia's threshold for using shorter-range tactical nuclear weapons may be lower than defence experts in the West believe. The Financial Times has claimed cited purported Russian military documents. The materials, which were allegedly presentations for Russian naval officers, discussed operating principles for the use of nuclear weapons the Financial Times reported. They were supposedly produced between 2008 and 2014 and shared with the British outlet by Western sources. Kremlin spokesman Dmitry Peskov told the newspaper that Russia strongly doubts the authenticity of the documents. Moscow's military doctrine allows for the deployment of nuclear weapons in retaliation to a first strike against it or its allies or in situations where Russian statehood is threatened. Nuclear officials, including President Vladimir Putin, have drawn attention to the country's nuclear arsenal amid the Ukraine conflict. The US and its allies have accused the Russian leader of nuclear blackmail, although Moscow has rejected that allegation. The criteria for the use of nuclear weapons in the documents reviewed by the FT included losses by Russian forces that, would irrevocably, lead to their failure to stop major enemy aggression and a critical situation for the state security of Russia. The destruction of 20% of Russia's strategic missile submarines, 30% of nuclear-powered attack submarines or a simultaneous hit on main and reserve coastal command centres were cited as specific examples. France insists on sending Western troops to Ukraine, Russia promises catastrophic scenario. The Elishe Palace, after French President Emmanuel Macron's statement about the possibility of sending troops from Western powers to Ukraine, insists that Kyiv's allies should discuss this issue. As the source explained to CNN with his statements, Macron signalled his Russian counterpart, Vladimir Putin, about his determination and desire of France to prevent any victory of the full-scale Russian invasion. The source stressed that the French president did not talk about the actual departure of troops and no decision was made on this, but there are all sorts of things that were ruled out two years ago and which are no longer ruled out. Macron has not ruled out the possibility of sending Western troops to Ukraine in the future after a meeting in Paris emphasising that there is currently no consensus among allies. A number of European states and NATO have since stated that they do not plan to send any troops to Ukraine. The potential deployment of NATO troops to Ukraine will lead to a catastrophic scenario and could be interpreted as a declaration of war on Moscow, top Russian Senator Konstantin Kossachev has said. The vice-speaker of Russia's upper chamber, the Federation Council, offered his take on remarks by French President Emmanuel Macron on the possibility of sending troops in a telegram post. The approach exhibited by the French leader carries a risk of the situation developing into a catastrophic scenario, Kossachev warned, stating that the move would not be tolerated by the Kremlin. This is the line beyond which it's no longer just NATO's involvement in the war. This has been happening for a long time but can be interpreted as the Alliance entering direct hostilities or even as a declaration of war, Kossachev wrote. The senator's comments echoed a statement made by Kremlin spokesman Dmitry Peskov who said the move would make a direct collision between the U.S.-led bloc and Moscow not only possible but actually inevitable. U.S. struck Houthi cruise missiles and drones in Yemen. The U.S. has launched a series of strikes against Houthi cruise missiles and surface drones in Yemen according to the U.S. Central Command. The U.S. Central Command sent comm forces conducted seven self-defense strikes against four Houthi unmanned surface vessels and seven mobile anti-ship cruise missiles that were prepared to launch against ships in the Red Sea, the U.S. Central Command said. It is reported that the U.S. military detected these missiles and unmanned surface vessels in Houthi-controlled areas of Yemen and determined they presented an imminent threat to U.S. Navy ships and merchant vessels in the region. These actions will protect freedom of navigation and make international waters safer and more secure for U.S. Navy and merchant vessels. Since November of last year, there have been ongoing attacks by Yemeni Houthis on trade ships in the Red Sea, often associated with Israel. In January, the terrorist group launched its most significant attack. The U.S. and British military repelled an attack in the Red Sea in early January. At the beginning of January, the U.S. and Britain conducted powerful strikes against Houthi-related targets in Yemen. This was in response to the constant attacks by the Houthis on civilian ships in the Red Sea. On January the 28th, a Houthi drone in the Red Sea attacked a British military ship and the next day the Yemeni Houthis claimed to have attacked an American destroyer. However, the Pentagon refuted the militants' claim. Also on February the 6th, it was reported that a British cargo ship was attacked by the Houthis in the Red Sea.


You're going to learn how math, like algebra and geometry, can be used to develop video games. Some modern video games are incredibly complex, with realistic graphics, physics, artificial intelligence, and so on. Major video games can take large teams of developers years to produce, but you can apply many of the same concepts that the big game developers use to create a simple game of your own. Let's start by looking at a fairly simple two-dimensional game. Each of the actors or sprites in this game can be described by their location and movement on the screen. Your job is to figure out how we can describe the actions of each of these sprites mathematically in relation to the coordinate plane. Let's take a quick look at the game Plants vs. Zombies as an example. If we have a zombie and a flower on the screen, there are a few things we need to know about them in order to make the game work. Where is the zombie? Enriched direction isn't moving. Where is the flower? How far apart are they? As a player of the game, you might say in general terms that they're on opposite sides of the screen, or that the zombie is moving to the left, or that the zombie and the flower are pretty close to each other. These might be okay approximations, but they really aren't specific enough and they definitely aren't stayed in a way that a computer can understand. Suppose you were talking to your friend on the phone, trying to tell them exactly where the dragon is. You could use words like, on the left, but that isn't specific enough. If you had a ruler, you could measure from left side of the screen and tell your friend exactly how many inches away the dragon is. That is exactly what computers do. Using a number line that starts with a zero on the far left and moving across to the right measuring the number of pixels on the screen. For our video game, we'll place the number lines that the screen runs from zero on the left to 400 on the right. We can imagine that the image of the dragon stick it anywhere on the line and measure the distance back to left hand edge of the center of the screen from our dragon. Anyone else who knows about our number line will be able to duplicate the exact position of the dragon, knowing only the number. On the right side of the screen, the dragon is at 400. In the center, he's at 200. What if we wanted the dragon to be off the edge of the screen? We could use numbers bigger than 400 to place them past the right hand side and negative numbers to place them past the left hand side. But even with a number line, we aren't being quite specific enough. Even at 400, the dragon could be at the top of the screen, the bottom, or anywhere in between. By adding a second number line, we can locate a character anywhere on the screen in either dimension. The first line is called the x-axis, which runs from left to right. The second line, which runs up and down, is called the y-axis. A two-dimensional coordinate consists of both the x and the y locations on the axis. Suppose we wanted to locate Ninja's position on the screen. We can find the x-coordinate by dropping a line down from the Ninja and read the position on the number line. The y-coordinate is found by running a line to the y-axis. With two numbers, x and y-coordinates, we can describe a location of any sprite on our screen. And by changing those numbers, we can get our sprites to move around on the screen. What we've created is actually Quadrant 1 of the coordinate plane. If we zoom out, we can see that there are four different quadrants to the plane. Quadrant 1, which we're using as our screen, contains the points with positive values for x and y. When counterclockwise, we get to Quadrant 2, which gains all points with a negative x and a positive y. Quadrant 3 contains all points with negative x and y, and Quadrant 4 contains all points with a positive x and a negative y.


that this talk is part of a series on the vague conjectures. So in previous talks, I've discussed the vague conjectures for curves and sketched how you can prove them using the Riemann-Roch theorem. And in the previous talk, I discussed vase calculation of the zeta function of a firma hypersurface, which was how he came up with the vague conjectures. In this talk, I'm going to say a little bit about how they're proved in higher dimensions. So we're going to start with the left shet's fixed point formula, which at first sight seems to have nothing to do with the vague conjectures, but in a moment we'll see how it applies. Now in algebraic topology, this says the number of fixed points of a map phi from a manifold to itself is equal to a sum, alternating sum over the cohomology groups of a trace of phi on the ith cohomology group. So it's a very nice formula from algebraic topology. I should notice that M should be compact, and the fixed points of phi should be isolated, and they should all have multiplicity equal to one because there's a way of defining the multiplicity of a fixed point. So anyway, now let's write NM is the number of fixed points of phi to the M, the nth power of phi. So we're just going to iterate phi. We can think of this as a sort of dynamical system when we're counting the number of fixed points of the dynamical system. And this is just equal to a sum over i and j of minus one to the i times alpha ij to the M, where the alpha ij are the eigenvalues of phi on the ith cohomology group of M. And that sort of just follows immediately from this because a trace is a sum over eigenvalues. And now we can write down the sum, sum over M of NM, t to the M over M, which should look very familiar to anyone who's looking at the previous lectures because this is more or less the formula for the zeta function of a curve, the opto exponentials. And this is just sum over i and j and M of minus one to the i times alpha ij to the M, t to the M over M. Let's just follow this immediately from this formula. And this is equal to sum over i and j of minus one to the i times log of one minus alpha ij times t. Maybe there should be F minus there. So this means that if we put z of t to be the exponential of this, so it's x with sum of NM, t to the M over M, this is just equal to the product of one minus alpha ij t to the minus one to the i or maybe minus minus one to the i. So this is equal to p one of t times p three of t and so on divided by p naught of t, p two of t and so on, where p i of t is almost the characteristic polynomial of phi on the ith cohomology group. Okay, it's not quite the characteristic polynomial because you have to change t to one over t and multiply by power of t or something, but who cares? And now you notice by the way that this is exactly the formula for the zeta function of an algebraic variety, except that NM is the number of points defined over a certain finite field. By the way, we can also notice that we have something called Poincare duality, which relates p i of t to p dimension of M minus i of t because the ith cohomology group of M is sort of dual to the dimension M minus ith cohomology group of M. And from this, you can get a functional equation for z of t, which I wrote out in a previous lecture, so I'm not going to bother writing it out again. So more precisely to make this formula, the zeta function of a finite field, we take phi to be the Frobenius. So you recall the Frobenius automorphism just takes a point with coordinates x1 up to xk to x1 to the q up to xk to the q, where we're working over a finite field with q elements. And this just follows because f to the k consists of exactly the points in the algebraic closure with x equals x to the q. So the number of fixed points, and M of phi to the M is equal to the number of points defined over the finite field of order q to the M. So if we take phi to be the Frobenius, then Lefchitz formula gives exactly the zeta function of the variety. And furthermore, this is going to give us rationality because this is obviously rational. It's just a product of characteristic polynomials. And moreover, we're going to get the functional equation for the zeta function coming from Poincare duality. So in order to do this, there's just one little problem we need to solve, which is problem. How do we define the cohomology of v with coefficients in z for v over a finite field? So we can do it for a variety of the complex numbers, say, just by using ordinary singular cohomology. But does this work over a finite field? We'll know. It turns out, well, we can define the cohomology groups with integer coefficients of the variety. We can give this, say, we can give v, say, the Zariski topology. If we do that, the groups H, I and V with coefficients in z are really badly behaved. In fact, they're usually zero. And they're quite useless for proving anything whatsoever about v. So the problem is how do we define the cohomology groups of v with integer coefficients? Well, it turns out we can't for a reason I would explain in a moment. But we can get pretty close. So growth and Dick sort of analysed this problem and came up with this amazing idea of etal cohomology. So this is an analogue of singular cohomology for varieties over any field. If you're working with a variety of the complex numbers, then etal cohomology is pretty close to being singular cohomology. So let's just summarise what the problem is that the problem is that aren't enough open sets in the Zariski topology. So suppose we've got a complex manifold. It has a complex topology. And we can define singular cohomology. And this gives cohomology groups of our manifold with constant coefficients. For instance, it might be integer coefficients. And we can also define sheaf cohomology, which occurs in chapter three of Hart-Schrung that we haven't quite covered yet, but never mind. And this gives good cohomology groups of V with coefficients in a quasi-coherent sheaf. Now, if we've got a variety over some field K and we use the Zariski topology, then this gives terrible groups for HIV with constant or Z coefficients. Rather surprisingly, it gives good sheaf cohomology groups. So HIV with coefficients in a quasi-coherent sheaf still works fine, even if you just use the Zariski topology. This was an extraordinary discovery by Seher. It must have been a bit of a surprise to everybody at the time because the Zariski topology seemed to be too weak to do anything like sheaf cohomology, but it turns out that it's got enough. So the problem that the growth in Dick Ruh is the problem why this isn't working is very simple. There are too few open sets in the Zariski topology. So the problem is how do we add in enough extra open sets? So there are two key ideas in this. So the first idea is first of all, we should add new open sets to the Zariski topology. And growth in Dick's really amazing idea is that open sets do not need to be subsets of V. So classically we think of an open set as being a subset of a space V, so V might be a variety. And what growth in Dick did was he replaced this as a map from some set U to V where this is not necessarily injective. And the question is what properties should this map have? Well, in the etal topology, this should be something called an etal map. What does etal mean? Well, it's a sort of analog of being a local homeomorphism. So for the complex topology etal means more or less local homeomorphism. And the inclusion of an open set into V is certainly etal because that's obviously local homeomorphism. But you can get lots of other examples. So the simplest non-trivial example of a local homeomorphism is just the map from the non-zero complex numbers to the non-zero complex numbers which take Z to Z squared. And we can of course do this for any field where you can take the map Z to Z squared and for a KF field not a characteristic two, this will in fact be an etal map. To do that, you have to give the definite precise definition of an etal map which I'm not going to do today. So, well, that seems to be a bit of a problem if open sets are not subsets of your space V but this doesn't really matter because the open sets, let's call these funny open sets, the etal open sets where we have maps from U, I to V form a category because if we've got an open set U, I mapping to V and an open set U, J mapping to V, we can define a morphism to be a map from U, I to U, J making this commute. So we can recall a pre-sheaf is a functor, a contravariant functor from open sets to sets. Well, since these funny, more funny, these funny more generalized sorts of open sets still form a category, we can still define a pre-sheaf on these open sets. Now, you can also define sheaves and to do this and to work at all their properties takes rather long time. So what I'm going to do is I'm going to omit about 500 pages of explanation and just say this ends up with a reasonable cohomology theory over any field. So this takes an awful lot of work to set up, but somehow the one key idea you need is to take open sets that aren't subsets. By the way, you might ask, why are we taking etal maps? Well, in the early days when these sorts of problems were being investigated, people actually investigated quite a lot of other different sorts of maps. For instance, you can look at flat maps and I think there are more than a dozen different variations of these. And etal maps turn out to behave better than most of the others, although some of the others are also useful. I mean, using flat maps or smooth maps sometimes works quite nicely. Anyway, using etal maps gives the closest correspondence with the classical singular cohomology theory. So we can define these things called etal cohomology groups of a variety V with coefficients in Z. Unfortunately, these are still bad. So after doing this 500 pages of work, we seem to have discovered it's all a complete waste because these groups are still no use. And there's actually no good way to define cohomology groups with integer coefficients for a variety over a finite field for a reason pointed out by Seher as follows. Suppose you take V to be a super singular elliptic curve. These are explained in chapter four of Hart-Shorn's book. Then the cohomology V with coefficients in Z should be Z squared if it behaves nicely because that's what it is over the complex numbers. And we want these cohomology groups to behave like singular cohomology. On the other hand, if V is a super singular elliptic curve over a finite field, the endomorphism group of V is a quaternion algebra. And this does not act in any interesting way on Z squared, whereas the endomorphism group of V should act on its cohomology groups. So there's simply no good way of defining cohomology groups for varieties over a finite field with coefficients in the integers. So what can we do about this? Well, we could try taking coefficients in a finite field say Z over PZ where P is the characteristic. These are still bad. Or in desperation, we could try taking coefficients with coefficients in over modulo L where L is a prime not equal to P. I don't know why the letter L is chosen for this. It's just sort of traditional. And these turn out to be good. They sort of behave like the cohomology groups over complex numbers with coefficients taking mod L. So you can ask, why exactly does the theory work modulo of prime not equal to P but not for the integers or mod P? Well, the key point is that you can look at the following exact sequence. Here, this is the Lh roots of one. And this is some field. I guess that should be one not zero. And this just maps X to X to the L. And the point is that this gives you essentially a nice map. This turns out to be an exact sequence of sheaves that you can start applying sheaf cohomology to. You notice if you take L equal to P, this is not a very nice map because we're then looking at the map taking X to X to the P for a field of characteristic P, which is notorious for being inseparable and so on. So we need to take L not equal to P in order for this to be nice. For instance, if L was equal to P, this would be giving you the P roots of unity mod P, which is a bit of a funny group, like it only has one element. And then the Lh roots of unity are more or less the same as the integers modulo L, at least if you're working over an algebraically closed field. However, there's still a problem. We want groups over a field of characteristic equal to zero. And this doesn't have characteristic zero, it is characteristic L. So what can we do about that? Well, what we can do is the following. What we do is we notice that we can also take the cohomology group of V with coefficients in some, any power of L. So these are still well-behaved groups. And now we can define the L-added cohomology groups to be the inverse limit over N of the etal cohomology groups of V with coefficients in Z modulo L to the NZ. And these are modules over the L-adic integers. And finally, we can define the L-adic cohomology groups of V with coefficients in QP to be QP tensor over ZP with HL of I with V with ZP. And these are modules over the P-adic integers and give you nice cohomology groups over a field of characteristic zero. There's one awful warning. There's a sort of standard blunder everybody makes in this theory, so I'll just tell you. This inverse limit over N of HI etal with V with coefficients in Z over L to the NZ is not equal to HI of etal of V with coefficients in the inverse limit of Z over L to the NZ. These groups here are kind of badly behaved. And the notation is really confusing because this group here sort of looks as if it means this group here because ZL is the inverse limit of this, but it's not equal to that. It's actually equal to this group. So this is very confusing and misleading notation. This doesn't mean the cohomology of V with coefficients in the chief CL. It means the inverse limit of the cohomology of V with coefficients in Z modulo L to the NZ. Anyway, these groups here finally give you well-behaved cohomology groups over a field of characteristic zero. So Grothendick was able to use this to construct the zeta function for varieties over finite fields, and he was able to prove two of the V conjectures, the rationality and the function equation of the zeta function. In fact, the rationality had really been proved a couple of years earlier by Bourke who really annoyed everybody by finding a proof that made no use of any sort of V cohomology. So I've just finished by mentioning a few books you can find out more about etal cohomology. The very first collection of notes on etal cohomology is probably these notes by Michael Artin on Grothendick topologies, and that's still worth reading. In fact, these notes are actually easier than most of the later ones because they were written when people were still struggling about how to construct etal cohomology theories. You can actually see some of the different ideas that people were trying. The classical introduction to etal cohomology by people who didn't want to read several thousand pages of SGA is these notes on cohomology etal by Deline and several others, and the first 60 or 70 pages are Deline's description of how to construct etal cohomology theory. Finally, if you want to know how these are used to prove the vague conjectures, there are several books on them, in particular this book by Freitag and Kiel defines etal cohomology and actually shows you how to prove the Riemann hypothesis using etal cohomology.


All right, let's jump into the Q&A board. And we have Ms. Hurricane as our first victim, and I'm just kidding about victim, our store. All right, the question is, Ms. Hurricane says, question. I started chatting with the guy I hadn't met in person, but he kind of ghosted and popped back up and told me his mom passed away, but he didn't kind of distance, and I don't know what to do. Okay, great question. So this happens frequently when we're communicating. So most people these days are meeting through an online connection. Most people these days are meeting through an online connection. So what happens is we're connecting through the internet and most of our communication is either emails, text messaging, or telephone calls. And so in these cases where you begin chatting with someone, it is very common to get distracted in your personal life with, you know, on whatever is happening in one's personal life and disengage in communication. The reality is this, most of the time we are meeting total strangers, we have no familiarity whatsoever. And let me just tell you something. This is as a man looking at women's profiles, and I know women feel the same way.   I mean, it's so important that I know about that. Look folks, dating profiles should be crisp, clear photographs of oneself. That's it, crisp, clear photographs of yourself, head shots, body shots. So the problem is, is most of the time when I'm communicating with someone, I'm like, fuck, I don't know if I'm gonna like if I'm gonna be attracted to this person. So I give minimal amount of effort and what happened in this case most likely is he wasn't enamored with your profile. Doesn't mean that there couldn't be that there. Let me repeat that. There might, there was certainly something that made him want to communicate, but I'm telling you, men only ghost when they're feeling doubt, they only ghost or disappear in communication before you ever meet. Most of the time it's because your profile isn't stellar enough to hook them to go, wow, I wanna meet this person.  That's how your profile should look.   I don't know, but I'd like to think I did that because I'm seeking a woman that wants to put a great presentation of herself. But Jonathan, I shouldn't have to sell myself online. Yes, you do. This is your only, look at folks. The days of meeting organically is becoming harder and harder and harder. The reality is, is in the future, 98, 75 to 80% of all first dates are gonna happen through an online connection. We are on that path. So you have a choice. If you wanted to get a job, let's think about it this way. If you wanted a job with, let's say, I'm gonna pick Richard Branson. I'm very successful, supposedly a nice guy. If you wanted his, a job with his company and you were emailing him, wouldn't you put together the best resume ever?   So you wonder why it's a clusterfuck out there? The problem isn't the online dating sites. The problem is people.  And if you need support with that, check out a link below.  All right, so going back to what do you do in this case? Look at you reach out to him and just recognize that this is the fact of the most important thing. Use my formula three, two, one, three. Three, two, one, three. All right, you got it. Three email exchanges or text messages exchanges should lead to one or two phone calls and two, one or two phone calls should lead to one date and this should all happen in a three week period of time. If you're not meeting someone within three weeks or less, the likelihood of success begins to diminish. But Jonathan, it's a long distance. Yeah, long distance relationships are a clusterfuck to begin with. There's the exception to the rule that most of them don't work out because you don't either your lifestyle, you don't have a plan of how to taking the long distance into short distance. So my rule of thumb, three, two, one, three. Only communicate with someone if you can get to meet them in three weeks. Go from a three email exchanges, two phone calls, one date, all in three weeks. That's my invitation and if you can't do it, then focus on people that can. All right, that's my rant. I hope you got value from that Miss Hurricane. Thank you so much.


Activity for teaching passive voice, role play, blame it on your sister. What child hasn't done something wrong and blamed a brother or sister for the damage? This can be made more realistic for the students by setting them up in small groups to role play as a family. You might also have them act out their favorite example in front of the class at the end of the activity. Have two students in each group play the siblings, and one or two as parents who pass judgment. Have them swap roles regularly. Have the parents prompt questions such as how was the window broken? Have the siblings blame each other using passive voice, such as the window was broken by a stone thrown by K, know it was a ball kicked by Joe. A nice variation is to have the two siblings create reasons which blame a third party, know it was broken by a big bird. The question doesn't have to be in a passive voice, but you should encourage maximum use of the passive in the excuses. For example how did the cake end up on the floor? It was knocked off the table when K walked past.


Hello and welcome to the International Daily Roundup by People's Dispatch, where we bring you some of the major news developments from across the world, our headlines, protests in the US continue, second person killed in police firing, protests held across Palestine and Israel over killing of disabled man by security forces, believing an action body announces new dates for presidential polls, Singapore to build new dormitories for migrants after months of discriminatory containment policy, and South African teachers union approach against government plans to reopen schools. We began with a protest in the US against police killings and racism. The second death from police firing was reported from New York as protesters are being attacked in different parts of the country by the police. Late on Tuesday night, one man was killed by NYPD officers in Brooklyn. Witnesses have reported that the police fired indiscriminate rounds of shots at the man without provocation while the police claimed that he was armed. This is the second confirmed case of a police killing since the beginning of the protests. The previous one was from Louisville on June 1 when the police opened fire at protesters. There are at least four more cases of deaths due to gunfire where the perpetrators are yet to be confirmed. In the capital of Texas, Austin, the police reportedly shot two civilians in the head with what is being described as less lethal munition. Of the two people shot in Austin, one is a 20-year-old black man and the other is a 16-year-old who is in critical care and being tested for neurological damage. Police in different cities have opened fire at protesters usually with rubber-coated bullets and wounded dozens. Many have complained of being shot in their heads with such rounds of bullets. There have been at least two cases of people losing their eyesight. In many places, the police have targeted reporters and journalists. Amid the violent suppression, President Donald Trump on June 1 heightened the tension by threatening city and state administrations with military deployment if they did not contain the protests. Characterizing the countrywide protests for justice as riots, Trump in his speech said that he would push for states to make use of the National Guard, a federal reserve force to deal with the protests. Currently, close to 20,000 armed guardsmen have been deployed in at least 26 states. This is one of the largest deployments of armed forces domestically in US history. We move on to COVID-19 news. The Singaporean government announced on June 1 a plan to rehabilitate thousands of workers from crowded dormitories to new state-run facilities. The move comes after nearly two months of the COVID-19 pandemic raging in these dormitories. The rehabilitation seeks to reduce density among the 45 dormitories across the city. These dormitories house over 200,000 workers. Many of these dormitories are extremely crowded, with no upper limit to occupants inside a single room. An average of at least a dozen of these inmates are cramped into one room with a single bathroom. As a COVID-19 outbreak spread in Singapore, a number of those affected were migrant workers who largely hailed from South Asian countries like India and Bangladesh. Of the nearly 36,000 reported cases in the city state, more than 30,000 of them came from these dormitories. Singapore had also employed a discriminatory policy of sealing the dormitories with any suspected cases inside, without any facility for isolation or social distancing. This only exacerbated the spread with more than 90% of the new cases within the city emerging from the dormitories from mid-April. The new rehabilitation policy still falls grossly short of reverting the conditions. The new accommodation will cap the minimum inmate occupancy at 10 per room down from the current average of 12, and only increases the per capita living space of the inhabitants from 4.5 square feet to 6 square feet. In our infocus section, we talk to Newsflakes Praveer Purkayasa and the COVID-19 situation in India. Praveer, thank you so much for joining us. So, could we first talk about the current situation regarding how the disease has been progressing? Because we do know that India was under a very strict lockdown for quite some time, and now the lockdown is slowly being eased. But we do see that the number of cases continues to rise at a very steady rate. Well, let's look at the big figures first. If we see that when we started the lockdown, we have about roughly about 600 cases. Now, of course, the actual cases might have been larger. But now, as you have said, we have already reached 207,000 cases. And more important than that, the daily numbers is roughly at the moment around 9,000. If you take the world quote-unquote rankings, if you will, so India at the moment is the seventh highest number of total cases. But if you look at the daily rise, then you will see India is jointly third with Russia, both having something like 8,900 cases per day, or roughly 9,000 cases per day, only behind United States and Brazil. So if we look at these figures, the Indian figures really look a little worrying, mainly because if you see that the lockdown has not really effectively been able to stop the epidemic, the epidemic is still growing. And even the Indian Council of Medical Research has said that we are likely to see the peak. We are far from the peak at this moment. We are likely to see the peak a couple of months, three months down the line. So we are really looking at an accelerating num in terms of acceleration in terms of numbers, not in terms of percentage of people getting the disease, but in terms of the new infections that we are seeing. But our figures, the base figures now are so large, 200,000 and more, that these are obviously are quite large in terms of the global figures. So this is where we are. And if we look at the doubling rate at the moment, India, I'll go to the figures that take us in comparison to the global figures. If you look at the India figures, then you will see India figures at the moment are roughly around 200,000. But this figure, when did it, was it half of this? That means what is the doubling rate? We will find it double roughly in the last 14 days. That means India's doubling rate, which is the key figure we should take in the epidemic, is still at a rate which is pretty high. If we look at other countries which are having similar doubling rates, one is Brazil and all others, apart from Mexico, the Mexico is a little lower than India. All others like the United States, Italy, Iran, for instance, even UK, all of them seems to have flattened. They have a question of flattening their curves as we talk about this. But the three countries whose curves are still rising, Brazil clear, India clear, and at the moment, Mexico too. But Russia has more or less starting to flatten its curves. US has also started to flatten its curves. And the countries which have flattened their curves are Italy, France, Germany, Iran. Now, one may say, well, you know, India is a relatively poor country. But if you look at Malaysia, these are the figures we have been showing from day one. Is it Malaysia started a little ahead of India at higher figures for some time? But after that, you can see how well it has been able to flatten the curve. And that's something which is really striking. If we come to the states in India, then only state which has done reasonably well in this period, and even now it's facing an upsurge is Kerala. And this recent upsurge in Kerala is of course, because of a large number of migrants who have come from other states already infected. And Kerala is dealing with that at the moment. But even otherwise, if you look at the figures, you'll see Kerala is the only state which controlled its numbers earlier, and is still able to provide that degree of isolation support that we need. Now, ICMR and Government of India has been talking about avoided deaths. I think that's bogus concept, because you don't avoid deaths to allow that. You only postpone it. The real key issue where India has been paving is what is called mitigation figures. And mitigation really means the ability to cut down your infections, new infections which are taking place through contact tracing, testing on a much larger scale, and of course, isolating the people who test positive. And all this comes, India is actually in a bad position. Apart from Kerala, we have not been successful so much in contact tracing. Our numbers are rising because the testing is still low. In some of the states, the testing figures are really low, and we therefore do not know what the infections really are. And suddenly we get overwhelmed by new numbers. And at the moment, we still have some capacity in the hospitals to admit new patients. But if the figures double in 14 days, for example, or 15 days, 16 days, even if there's a bit of slowing down to 20 days, aren't the Indian hospitals in a position to face this influx which might take place? I think that's probably not what we've succeeded in doing. And if we look at what has happened, particularly in the last two weeks, not just because of the lifting of the partial lifting of the lockdown, but because the huge number of migrants returning home and mainly because they couldn't provide support for them in the cities, I think we have ourselves created conditions of spreading this epidemic to all corners of the country. And that's not a good situation to be in. In our next story, multiple protests occurred across the occupied Palestinian territories, as well as in Israel on June 2nd, over the killing of a disabled man, Ead Halak. 32-year-old Halak was shot over 10 times by the Israeli police on May 30th while running from a police checkpoint. Protests were reported from occupied East Jerusalem and a number of cities and towns in Palestine, as well as cities in Israel, including Tel Aviv. Protesters were seen chanting slogans such as Palestinian Lives Matter, which is inspired by the ongoing protests in the U.S. against police killings. According to the U.S. in 2019 alone, at least 132 unarmed Palestinians were killed by Israeli security forces. Around 20 Palestinians have already been killed so far in 2020. In the meanwhile, Israeli forces have conducted a massive crackdown on Palestinian territories. 23 Palestinians were arrested on a Monday from different parts of the occupied West Bank in East Jerusalem. According to the Palestinian Prisoner Society, those arrested include two former prisoners and two minors. The number of arrests by Israel has increased in the last couple of weeks. Monday was the second time in less than a month when mass arrests were conducted. It is speculated that the rise in the number of arrests has something to do with Israel's proposed annexation of the illegal settlements in the West Bank and the Jordan Valley. Moving on to Bolivia, the country's supreme electoral court of the TSC, which is under the direct control of the coup-installed President Jeanine Ennis, has announced a date for the next general election on Tuesday. The general election is scheduled for September 6th. The new date is way beyond the August 3rd deadline stipulated in the 2020 general elections postponement law. Nevertheless, all political parties agreed to postpone the date due to the ongoing pandemic. On June 1st, the TSC reached a pre-agreement with various presidential candidates to ensure necessary time to guarantee safe voting conditions. Former Bolivian President Evo Morales of the Movement Towards Socialism Party, who was overthrown in the coup last year, welcomed the decision. Morales appealed to the Bolivians to vote for MAS presidential candidates and re-established democracy in the country. MAS has nominated Luis Arce and David Chagiajuanca as the party's presidential and vice presidential candidates. All the latest opinion polls on voter intention which were carried out in the first quarter of the year indicated that the MAS party candidates were the most preferred. And finally, the 27,000 strong Educators Union of South Africa or EUSA has sought judicial intervention against the government's decision to re-open schools. EUSA filed an urgent application to the Pretoria High Court against a decision to re-open schools from June 9th. Responding to the appeal, the Minister for Basic Education appeared for the first hearing on the matter on Tuesday. However, the presiding judge postponed the matter till June 9th stating that the minister was not ready to proceed and needed time to familiarize herself with the matter. The original plan, as announced by the Education Minister, was to start re-opening schools from June 1st. However, after opposition by most of the unions, followed by protests from parents on Monday, the Education Minister postponed the re-opening to June 9th. Nevertheless, the union remains concerned that the adequate preparations to operate under the COVID-19 pandemic will not be completed by this date. The union has also complained that the minister has not given enough evidence to support the department's claim that all necessary arrangements have been made to make schooling safe. That's all we have in this episode of the International Daily Roundup. To know more about these stories, visit our website peoplesdispatch.org and follow us on Facebook, Twitter and Instagram. Thanks for watching.


Welcome to the session. This is Professor Farhad and the session would look at accrued expenses. You can also call them accrued liability and you will see why in a moment. This topic is usually covered in financial accounting, introductory course, obviously covered on the CPA exam as a topic. As always, please connect with me only then if you haven't done so. YouTube is where you would need to subscribe. I have 1600 plus accounting, auditing, finance and tax lecture. This topic is covered in my financial accounting, but I do cover other courses. If you like my lectures, please like, share, put them in playlists. If they benefit you, it means they might benefit other people and please connect with me on Instagram. On my website, you'll have additional resources such as true, false, PowerPoint slides, multiple choice. If you're studying for your CPA, 2000 plus CPA questions, exercises which are quasi CPA simulation. So let's talk about accrued expenses. So what are accrued expenses? Well, here we go. I always like to give the students this example. Let's assume you paid your rent for January. Okay. And in January, you had to pay a thousand dollars. Therefore you debit, rent, expense, $1000 and you credit cash, $1000. That's for January. No problem. In February, guess what? You used all your money on partying. You don't have money anymore to pay your rent. What's going to happen is, in February, you're also going to have a rent expense. Your rent expense don't go away, although you don't have any money, but you don't have the money. So what do you credit if you don't have the money? Well, guess what? You are going to credit liability. That's related to the expense. We're going to call it rent payable, $1000. So now notice, in January, you have an expense. In February, you have an expense. In January, your expense is paid. In February, your expense is accrued, means you're going to, you are with now. So what is accrued expenses? Cost incurred that are both unpaid and unrecorded. Now you have to record them. You have to record the rent expense. Although you did not pay it, that doesn't mean you don't have an expense. So when we adjust for accrued expenses, here's what's going to happen. We're going to increase the expense and we're going to increase its related liability. So if we increase rent expense, we're going to increase rent liability. If we increase interest expense, we're going to increase interest payable. If we increase salaries expense, we're going to increase salaries payable. So we're going to increase an expense. We're going to debit an expense and credit a liability for the same amount. So this is the adjustment for accrued expenses. Now, we've been working with the stride balance throughout this course. For accrued expenses, you don't have anything to adjust here. So you are not adjusting an existent amount, an existent amount. Basically, when you adjust accrued expenses, you are adding an expense, you are adding to your expenses and adding to your liabilities, adding to your expenses and adding to your liabilities. That's what you're doing. So you are not adjusting an existing account. You might be adding to an existing expense or an existing liability or adding a new expense or a new liability. So let's take a look at this example. Fast forward pays its employees $70 per day or 350-day for a five-day workweek. Salaries are paid every two weeks on Friday. Fair enough, per week is 350 for every two weeks $700. On December 31st, this year happens to be on a Wednesday. Let's look at this. So this is the week of December 31st and this is Monday, Tuesday, Wednesday, Thursday, and Friday. So December 31st is right here, December 31st. The employees will be paid when they will be paid on Friday. However, they worked for three days, they worked for three days, which they were not paid for, which they were not paid for. So here's what's going to happen. Let's also assume, so this is the previous week, the previous week, they were paid on Friday. They were paid on Friday. So we're going to end the year right here. We're going to end the year on December 31st. So the employee, they were paid on Friday. They came back, they worked Monday, they worked Tuesday, and they worked Wednesday. So now what's going to happen is we owe them three days and for each day they earn $70. And here's what's going to happen. These employees will not be paid until, let me use a different color, every two weeks they'll get paid. These employees will not be paid until Monday, Tuesday, Wednesday, Thursday, and Friday, which is the payday. So those employees that they work all of this week, in all of this week, so this is week one, this is week two, will not be paid until Friday and this will be January the night, the date. So at December 31st, the company will have to say, well, we owe our employees three days worth of work, three days worth of work. What does it mean? If we owe them three days worth of work, $70, $70, $70, we have $210 of accrued expenses, which are salaries expenses, accrued salaries expenses. So let's go ahead and input this transaction. So let me clear this. So adjusting entries is to increase the liability, salaries, payable, and increase salaries expense for $210. So we're going to debit. Salaries expense, $210, salaries payable, $210. What is that $210 for? For that three days of $70 each. Now, eventually, well, let's first look at the adjusting entries. So now we have a liability, we credited salaries payable $210 and we increase our salaries expense $210. Now, our payable are properly stated because if we did not do this entry, our payable will be under reported by $210. Now, we did the entry. So they are properly reported and our expenses and our expenses would have been only would have been only been 1400, which is incorrect. Our expenses would have been under reported. As a result, our net income would have been over reported. As a result, our overall equity would have been over reported. So now everything is properly stated. Now, let's take a look at the future payment of an accrued expense. So accrued expenses at the end of one period result in cash payment and future period because you record the expense now, but you have to pay for it in the future. On December 31st, we accrued $210. It means we owe the employees $210. On January 9th, the next year, we're going to have the payday, the following entry will reduce the liability and pay the employees. So let's take a look at January the 9th. On January the 9th, we're going to pay $700 in cash for two weeks worth of work. Of the $700, $210 is to reduce the liability, to reduce the liability for Monday, Tuesday, and Wednesday, which are the 29th, the 30th, and the 31st of the prior year. Now we reduce that liability. So if we go back up here, let me go back to this entry here, this liability is gone since we paid it now. So this liability is gone. Then the employee work Thursday, Friday of that week, then they work Monday, Tuesday, Wednesday, Thursday, Friday for the following week. Therefore, they work in additional seven days. Let me put them in the front colors and those seven days are in the new year. Thursday, Friday, then they came back. They work Monday, Tuesday, Wednesday, Thursday, and Friday. So they earn seven days each day, $70. We have to expense $790. Therefore, the $700, $210 went to the payable and $490 went to the expense. Simply put, accrued expenses we have to pay them at a later date and this is the later date. This is the later date. In the next session, we would look at accrued revenues, accrued revenues. As always, I would like to remind you to like my videos. If you like them, please share them, put them in playlist and I strongly suggest you visit my website. If you're looking for additional resources, you're looking for that additional boost. If you're studying for your CPA exam, make an investment in your career. It's worth it. Accounting is challenging, but it paid off. It's worth it. Good luck and study.


Oh no, full cow flick! You, you lived? You lived? Hey man, what do you have against sidekicks?  Why, your stance is going back and forth, man. Oh, that makes starts in the lobby. That's what I meant. Why did they let you type this fast? How's it going everybody? Datoi here and it has been a very, very long time and I am not sure if this game is still relevant, but I saw it was on sale from the $60 that it normally was to like a smooth 15 and I just knew right then and there I had to pick up my hero, One's Justice 2. And I have found out today that Datoi doesn't know math because it was definitely $20 and an expensive price. Man, it was $20. Anyway, I booted up the game and it crashed. But now it's working and we're here. I got my characters all selected. Rhyme has his character selected. We are going to play, dude. You picked Fathom? I'm going to keep it real with you. I don't know anything about who Fathom is or anything. But I'll tell you this, if there's one character that makes me think of you, it's Mereo and Fathom. Fathom because of the outfit and Mereo because I guess. Yeah, that's two characters. Let's get into the game. Bro, look at my team intro. Look at my team intro. That was, I didn't know they had team intros in this game. I'm about to unzip this jack. Nah, but what I was saying with Fathom, if you do the, why are we so close? Bro, I'm running for my life. Nah, nah, nah, nah, nah, nah. I love, I know exactly how to beat this. Nah, bro, come here. Come here, come get that one. Hold on, that's not the technique. Come get that one, bro. I'm being juggled. Hey, you're getting juggled, bro. Wow. Fuck. Damn. Bro, you can't even hit him. You can't, so look at this. What is going on? What? What is going on, bro? What'd you do? Oh! Yeah, woo! Superhero stance. You talking to me? No, I'm talking to you. Damn. I'm trying to be tall, but I'm getting mad at him. Mash! Damn, how are you mashing like that? All right, all right, bro, you win. I'll just disappear. Into your face, bro. It's L1, dude. Surprise!  Oh, no, you switched me. How do I, how do you use my sis? How do you use my sis? The trigger is L2 and R2. Oh no, no, no, no, no. Why are they hitting me so bad? Come here. Woo! Are you serious, my bro? Oh no! Bro, I am very certain. Is this all people do online this game? Well, I don't know. I mean, they're probably, I didn't block once that match. Look, I clicked the wrong button. You know what, bro? I'm tired of pretending like I'm not here to just. I got combos.  Why did you just backhand me? You're about to get laid out. Are you serious, my brother? You're done for. You're literally done for. How do I do an open? Power! Come here. Are you serious, my dude? You couldn't let me, oh, that's all. How do I do an open? To do your super R1 circle. Oh, I slammed you up against the wall. I got him looking goofy. Get back down to the ground. Bitch, I got him planted in the wall. We got combos?  What is going every? I'm literally invincible. Watch this.  No! No, get a night eye.  I got kicked. I have super armor. It's faster than yours. Why are you, dude? We are destroying this school. I got laid out. Oh my god. Yeah. Here's my new technique. What? I have to work out for you. I have super armor, dude. You're killing me. Yeah, that's the goal. What do you mean? I'm going to get laid out. What are you going to do? I'm going to get laid out. You thought you got a win? No, bro. It's not over until I say it's over. I am going to get it.  A faster plus ultra will be a wrap. Why are you chasing me like that, bro? All right. Try it. Try it. Are you serious, my brother?  It never works, dude. Okay. All right.  Oh, God. How do I grab? Oh, counters. You're getting comboed. I thought for sure that was my combo. No, it's my turn. Damn it.  Come here. Damn.  Where are you going? Where are you going? What? We're just flying. I don't think we're flying this show. What is going on?  You pushed the button. You pushed the button. You pushed the button.  What?  Who cares if I push the button? Yeah. Didn't think you did, bro. This is just a normal super? I'm blocking. I'm not blocking. I'm not. Oh, that was just a normal super, too. I already got you looking goofy. I want to beat you with this. Oh. How do I get my bar? How do I get my bar? How do I get my bar? Why are you watching me like that? Woo-hoo-hoo. Goofy. Dang it. You literally couldn't touch me, bro. Damn. Got him looking goofy. You got to think, Brian. You got to think, think, think. Listen, I don't know. I'm going to tell you right now. After I win, all I'm going to say is fin. Fin? Like the end? Yeah.  But because I'm a whale. Yeah, you got it. You got it. Damn. Why are you kind of menacing? You kind of...  What you can you say? Come here. Come here.  Yeah. What's it like to play against a beast? All right.  Yeah. Wait. Maybe you just better... I am literally bicep. I'm a bicep in Street Fighter. It's not how... Enjoy the ground, bro. Enjoy the ground, bro. Stop the bar. Why are you... I am... You got screech boys. You got screech boys. What you dancing around for? I am screech. Boom. Enjoy the taste of the ground. Oh, combos? Damn. You get jumped. I know. You get jumped. Are you serious, my brother? Damn it. Damn it. Damn it. Come here. Come here. I'm getting eaten. Yeah.  Look it up. Don't look it up. Children.  I told you I wouldn't do.  Did you just screech at me? I did screech at you.  What did you just do? You pushed a button.  I did push a button. What is going on? Why are you just yelling at me? I feel this character is very fitting for why he's a whale. What are you doing? Ow. Ow. Why? Listen. I'm a painter, Dotto. This is an artistic screech.  It's screaming in your ear. They called you a genius for landing a super? This game is generous, dude. I'm in a wall.  You're going to hold that for a while, dude. You clicked a button. I clicked armor. No, it's not. Ow. Come here. I'm going to treat you to a special rhyme. And let me tell you something. Remember what I tried to tell you?  This is only stage one of my transformation. Come here. Am I dead? Oh snap. Yeah.  Hold on. I'm alive. I'm alive. No, Dotto.  Ready for this? Ready for this? Gotcha. You were saying something? Come here. Gotcha. Why are you screeching?  Gotcha. Stop. Stop. Gotcha. Stop.   Gotcha. All of that for a drip of blood. Why are you yelling? Yeah. Yeah. I'm telling you. No.  Okay, I'll sit down.   Stop, Dotto. It's my game. It's just annoying. I am literally a whale, bro. It's just annoying. A whale. I told you. I told you, Dotto. You come to my house. You come to my house.  Oh no. You die for it. Oh no.  Oh yes. Oh yes. You thought you had me. To be fair, I thought you had me too. But it ain't over yet. It is over, Dotto. It's my house, bro. It's my house, Dotto.  I'm back, baby. I'm back. They thought it was over. Maybe it is. But not yet it isn't. You stop, Dotto. Stop it. Stop, Dotto. Why do you've got technique? I have technique. That is called being a whale. You know what? Told you I was going to do this video. Finn. And in fact, I want you to take out the win and correct it to Finn. Two player, Finn. He doesn't have your perspective. It said lose on my screen. I want you to pretend that I won. And put Finn into it. Cataclysm are like for the final match. All right, Dinky key. This is what we're going to do. Random. No way. We're randomly for the last one. Random. Damn. All right, watch. If you get Kat. No. Kat-chan.  Kat-chan. No way. No way, dude. Dude. Yes.   No, I'm not. I'm not. I'm not doing that. That's so weird. In fact, you know what? When I beat you in this, you got to edit with just one word. Kat-chan. In that exact same case, Dotto. In that exact same time. Not that the intros are done. Come here. Come get this work.  Oh.   Why can you fly?  I have super armor, Dotto. I have super armor, Dotto. What you know about super armor, Dotto? I have super armor.  Flick. Flick. What a technique.  Oh, why did that not work? I'm on the stairs, bro. I'll punch you. Oh, I will. Super armor. That's other room of lava that I didn't know was here until now. Help me. My assist don't help me, bro. Flick. Flick. You getting any of this? Is any of this landing? I can't tell. All right. And for the final thing, I think I'm going to go with the flip. Same. No, no, no, no, no, no, no, no, no, no, no, no. What is going on? Help. Are you getting, why are you getting jumped? No, that was my character. What are you doing?   Did I win? No, no, no. Gotcha! I still got this. I'm alive. Are you though? I'm going to have to use my special technique. Oh, no. Fuck. Are you lived? You lived? Yeah, a little bit.  You better get that catch already. You better get that catch already. I'm not losing. And I'm not doing that even if I lose because I have pride. You have to.  You don't have pride, Dotto. You don't have pride. Where are you? Where are you?  It's not working. Whatever you just said. Counter, Dotto. I'm blocking. I'm blocking. Oh, you saw that dash? I'm smooth with it. Schmicks. Schmicks. I used to mix. My guard broke. Oh, he stopped my armor. Come here. Yet. Yet. That was the old English. Yes. Yes. Dashing with dashing with dashing.   Bro. All of them in the ground. What? Why did I knock you out so fast? What is happening? Hey, you all tied up, bro?  Oh, don't ask me why, dude.  Flick. Dotto. Flick. Dotto. Flick. Dotto. Wait. I thought I had a plus ultra. No, dude. You're just lying. Damn. Damn. You got combos? Flick. Tie him up. No. No tying up. No tying up today. Damn. I don't want to lose.   Catch on. Catch on. Let me win. Dear God, let me win. Please. Please. That one came from the heart. Whoa. Damn. Wait. No way. Did they count it? What? It said you had no health. I don't. I have to. No, dude. I got. Did you not see that? I am a main protagonist. Flick. Come here. Don't run. I'm done playing. Come on.  Yeah, whatever. Oh. Oh. Shit. There we go. Why are you not skilled there? The problem with you is you think you're going to hit me with that. That's super. Don't you? Whoa. Did you just mean? Did he just want to mix? You got mixed, Dotto. Oh, sorry. Flick. Oh, no. Dodge them. Oh, God. I'm again. Anyway. Just tied in. No, man. No. No, Dotto. No. This is going to be an anime ending, Dotto.    Flick. I'm going to dodge. What? No way. I'm going to dodge. Too bad you can't win that way. Oh, yeah? Then what's this? Oh, yeah.


Hi, I'm Dr. Runa Watkins and I am the Program Director for Pediatric Gastroenterology, Hepatology and Nutrition. When thinking about applying for a fellowship program in Pediatric Gastroenterology, you should look for a program that will provide you with a diverse clinical experience where you are able to develop your clinical skills as well as your confidence in decision making. Our program has quite a few strengths which include an incredible diversity of faculty and patients seen across our region. We have several satellite clinics in addition to our downtown Baltimore site which allow you to experience different patient populations. There is a great opportunity in your training to be in a leadership position where you are the gateway between the attendings and the residents. You will have a very strong balance between autonomy and support. We have six attendings which provides the training with the opportunity to see different practice styles with a variety of patients with a variety of disease processes. If you decide to come to our program, you will discover your passion for Pediatric Gastroenterology and you will be surrounded by like-minded colleagues who will continue to push and drive you forward in your career. We guarantee that after your time training with us, you will be able to treat any patient in any context at any time. Hi, I'm Dr. Jennifer Hong and I'm the Assistant Program Director in Pediatric Gastroenterology, Hepatology and Nutrition. I'm a recent graduate of the program, now a junior faculty member. I've completed all my medical training here between medical school, residency and fellowship. And Maryland was my top choice for both residency and fellowship. One of the things I love about this institution is that it has everything you would want at a program that you're training at. A variety of patient populations with a range of complexities, state-of-the-art facilities, research opportunities and emphasis on teaching, reputation and location. Located within an hour of DC, Baltimore is a city in its own right. It's family-friendly with the benefits of city living including dining, culture and recreation. One of the appeals of the program is that we have a strong clinical training program. Our fellows have ample clinical time with exposure to a range of practice styles which will allow you to hone in on your clinical skills. As a children's hospital within a hospital, we will have the opportunity to train across specialties as our fellows often rotate with adult gastroenterology. Additionally, we are a small program with only one fellow per year. You will not get lost in the crowd here. If you choose to come here, we will invest in your training as you will be only one of three. Your interest and needs as a learner is important to us and we want to help you develop the skills and connections you need to succeed in a career that you envision. I'm Dr. Samra Blanchard, Division Chief of Pediatric Gastroenterology, Hepatology and Nutrition Program at University of Maryland Medical Center. I joined this program in 2006 with Dr. Steven Zinn, who is also our Chairman of Pediatrics and Pediatric, also another pediatric gastroenterologist. We're all welcoming you to our program. I have the honor to start this fellowship program and also proud to say that we had 14 graduates so far. And I can say that half of our graduates are in the academic centers and other half is in private practice. We're currently six full-time faculty with diverse interests and we're really committed for your education. The uniqueness of our program that this program will be very clinical based and also there's a clinical research opportunity. We also give you an opportunity to work with adult gastroenterology to broaden your practice spectrum.  So I would like to welcome you to our program and please feel to contact us anytime with any questions. Whether you choose our program or not, we wish you good luck and the best. Thank you. Hi, my name is Conchata Williams and I am the Program Coordinator for Pediatric Gastroenterology and Nutrition. We are excited that you have decided to pursue a career in pediatric gastroenterology. At the University of Maryland, we are committed to providing comprehensive fellowship training that will prepare the fellows for a successful career in pediatric gastroenterology. Our program is designated to balance clinical experience and scholarly work to ensure the development of our specialty and critical thinking skills. Our large and diverse patient population will provide experience with a wide variety in pediatric gastroenterology clinical care. Our fellowship meets all requirements of the Residency Review Committee. We're Pediatric Gastroenterology and it's accredited by the Accreditation Council for Graduate Medical Education. We thank you for your interest in our program and we look forward to meeting you.


Just play a fighter with a bow. It's way better All right fine I'll talk about the class rangers the other of the bisexual style of classes where it likes fighter But it also likes drew it and flips between the two depending on which one looks cuter at the moment Hell it even steals a few things from rogue because it's so indecisive and despite the name ranger You're not actually restricted to use any sort of ranged weapon in order to be effective as far as combat goes You get the usual fighter but not really fighter set of features fighting style all weapons extra attack spell casting d10 hit die Hey Macarena from rogues it steals the ability to channel your inner chameleon and blend into the environment except instead Of hiding in the shadows and watching where you step it's more like putting on makeup So you need to take some time have a good look in the mirror Maybe look up some tutorials while you're at it then start over when you realize you're using the wrong shade of foundation from druid It steals some of that being one with nature flavor It's got going on and a whole lot of spells but not without a few exclusive spells of its own like having a target Explode a bunch of thorns when hit with a ranged attack plant arrows in the ground and turn them into proximity based fireworks Except the gunpowder is magic and the lights are bits of enemy brains and single-handedly the objectively best ranger spell swift quiver Not for the unlimited ammo. That's dumb Nobody keeps track of their arrows anyway, but because it turns your range weapon into a rapid-fire machine gun But Joseph you said you don't need to use a ranged weapon to be effective as a ranger Those are some like range weapon exclusive spells. That may be true. However Anyway, when it comes to actual unique ranger features You can use the power of racism to decide what kind of creatures you're going to perform Exerpotent hate crimes on and preferred terrain where you can pick your favorite environment and after trotting around picking flowers Or littered depending on what it is you can become a fantasy bear grills Which is basically real life bear grills except with a cobald crew filming you instead And if you worry that that sounds too situational and that if you picked a forest terrain and the entire campaign took place in the Snowy mountains would mean the feature would be more useless than a football player who got tapped on the shoulder and started clutching their knees crying in The fetal position don't worry you're right and it is what isn't situational is just about everything else involving the environment You can sense what kids are trespassing on your lawn and then not have to worry about the weeds that might otherwise slow you down from Catching them and giving them a good weapon when it comes to flavors of the know really trusts us You can totally use melee and still be useful class You have Pokemon trainer with a gun like rogues But even dodger literally a monster hunter thinking with portals and pew pew pew pew pew All right Let's address the beholder in the room the vanilla incarnation in the ranger has a reputation being less useful when compared to the other classes due to Questionable abilities and how they function that's not to say the class can't be useful or powerful in the right circumstances But some consider the ranger situational and sometimes underpowered features to leave something to be desired However, there's nothing wrong about talking to your DM about changing how certain skills work if that happens to be the case So that you can have more fun at your role-playing table, but you know what at the end of the day It's not about how many numbers you can do to the bad guys But whether or not you can shoot spikes out of the ground while firing bolts from your heavy crossbow atop a feather ball Surapter and now you know how to play ranger. You're welcome


Brian Buckwalder here at the 2023 DAV and Auxiliary National Convention in Atlantic City, New Jersey. We just finished up our final business session of the day and I'm standing here with our newest elected national commander Nancy Espinoza. Congratulations. Thank you. Thank you very much, Brian. Yeah, so DAV, the military, these have both been family legacies for you. What is it like now to be DAV's newest national commander? It's amazing. It's amazing that all the people in my family that have served before me and now I can help them, help other veterans and it's just fantastic. I have a family legacy going back to the Civil War. I have an uncle who's a World War II veteran, combat wounded, and an uncle who's a Korean War veteran. Both were very active in DAV. One uncle provided transportation at the VA hospital for many years and then military honors until he was in his 80s.  So as we look forward to this next year, what message do you have for all of our members? What message do you want to leave them with today? I'm very proud to represent all of our members throughout the country, Puerto Rico, all areas that we have a DAV chapter or a department. It's just fantastic to have been a part of DAV most of my life and now I'm the national agitant. I mean national commander and it's just fantastic. It's a dream come true really. Excellent. Well, we look forward to this next year with you. Just getting to see you out there, meeting everyone, attending the events and just sharing DAV and advocating on many, many veterans' behers. Again, this is Brian Buckwalder from the 2023 DAV and Agilere National Convention and we'll see you next year in Phoenix.