Although many individuals like to believe that money changes people's lifestyle and personality, it does not do much. The truth is that upon obtaining wealth, the positive and negative qualities in people become more pronounced. Thus, if you want to be able to sustain your wealth, there are several lessons you ought to learn. In this video, I will share with you 9 brutal lessons you need to learn before getting rich. 1. You are wealthy only to the extent to which your money can work for you. Contrary to the assumption of lots of people, being rich is not just about earning so much money. If something drastic happens to your business, would you be able to stand up on your feet again? What if you lose your job? Do you have something to fall back on? It does not matter how wealthy you are. If you do not have a strategy to swim through unforeseen tragedies, then you are not yet rich. For this reason, American author and founder of the Rat Race Game, Robert Kiyosaki says, the rich don't work for money, they make money work for them. If you want to sustain your wealth, you must seek ways through which your money can multiply itself, even when you are asleep. 2. Experience is always more important than items. When many people think of being wealthy, they focus on buying expensive cars, mansions, accessories and other material things with little or no thought on traveling and seeing the world from a different angle. Nevertheless, studies have revealed that experiences make us happy than tangible things. Learning this lesson early enough will do you a whole lot of good. It might be challenging to overcome the ego boost owning an expensive car or attractive pieces of jewelry may bring to you. Still, the fact is that these insubstantial items do not last, they soon become outdated. On the other hand, spending money on experiences will give you memories that will be with you forever and awareness that cannot be gotten from just reading books. 3. Staying humble. One of the most significant reasons behind the From Grace to Grass story is pride. The fact is that not everyone responds to wealth in the same way. While some people who amass wealth and remain humble, never forgetting who they are and from Wednesday came. Many others allow their head to get too swollen, sadly. Arrogance sooner or later leads to a mighty fall. Learning to overcome the urge for external validation before you become wealthy is challenging. However, it is a lesson that will yield you enormous dividends. If you do not learn to be humble, you will be tempted to flaunt your wealth and in the process fall into traps such as spending on unnecessary things, stepping on people's toes and other and pleasing actions. American journalist Ernest Hemingway once asserted that there is nothing noble in being superior to your fellow man. True nobility is being superior to your former self. 4. You don't have to buy everything you want. Being able to differentiate between your wants and your needs is pivotal to your financial growth and sustenance.  Also, because you have the money to purchase an item now, does not make it entirely possible for you to afford it. For instance, if you can satisfy your desire for a big house at the moment, it is wise to consider whether you will be able to keep up with maintaining the home later in the future or if it's going to be another depreciating asset or even a liability to you. No matter how rich you are, it is more profitable to first identify your priorities and spend on your needs, indeed. There are times when you ought to take yourself on a treat. Still, treating yourself should be done with wisdom. 5. The best investment you can ever make is on yourself. When it comes to investing time, money and resources, many individuals are of the habit of placing themselves at the bottom of the list. They spend much on other people and other activities, yet so little on themselves. But then, what can you invest in that will give you high returns for as long as you want? You. The investment made on yourself is a fulfilling and long-lasting kind. If you wish to not just be affluent, but also to remain prosperous, you ought to focus on enriching your body, mind and competency in terms of routine checkups, personal development, taking extra courses, etc. You can only earn as much as you are mentally and physically productive and you can only save and invest for the future as much as you can make. American author, Stephen Covey once said, Self-improvement is tender, it's holy ground and there is no greater investment. 6. Money is just a means to the end. If you take a look around the world, you will observe that the majority of people have the same ambition, to become wealthy.  Russian American writer and philosopher, Ein Rand, once referred to money as just a tool. In the words of American and Israeli teacher, Money beyond the bare minimum for food and shelter is nothing more than a means to an end. Yet so often, we confuse means with ends and sacrifice happiness. And from money, means. When you realize that money is just a means, you will be able to use it effectively to reach the end, which is to fulfill your higher calling and make life easier for yourself as well as those who do not yet have money. 7. Focus on how much you save. While it is all fun and courageous to assume otherwise, often, you have very little control over the rate of your investment returns. Even if you spend hours studying financial data every day, there is only a minimal difference that you can make on your investment yielding. However, you have full power over what you save and invest. Thus, building your savings as fast as you can means getting a higher amount of money. When you focus on keeping more, you are indirectly seeking ways to spend less and make more money. It would be best if you learn that you have little or no control over your investment returns, but you have high power over your savings. This knowledge propels you to take actions that will make you obtain wealth faster and increase your potential to remain wealthy. 8. Having goals is incredibly necessary. In every aspect of life, finance inclusive, having a goal is incredibly important. Many people make plans and map out financial goals when they are still struggling to amass wealth, but immediately they achieve that objective They forego goal setting. This action is unhealthy and may cause them to go back to being poor again. You have to learn that no matter how much wealth you get, setting financial goals is not to be taken lightly. Although a budget is a part of a fiscal goal, it is not all there is to a financial goal. The financial goal involves asset you would love to acquire, debts to incur, and debts to pay off, and even network you want to attain within the short period. Alan Wall-Wend, a CPA and certified financial planner, wants to find people with financial goals as the golden ones who look ahead and have some concept about what they are looking to do with their money and who put a plan into motion and establish some good habits. 9. The 80-20 rule The 80-20 principle is also called the Pareto principle. It states that for every event, mostly 80% of the effect comes from 20% of the causes. Over time, this rule has been made to suit various aspects of life. In business, it says 80% of sales come from 20% of clients in finance. The principle generally asserts that 20% of your financial decisions result in 80% of your financial state. As an individual, it is paramount for you to learn and apply this law, and even after becoming wealthy, you will need this rule in terms of investment. According to David Williver, founder of moneyunder30.com, postulated an 80-20 rule as it affects investment which states loss. 20% of the effort you spend on deciding where to invest will yield 80% of your returns. You can save that extra 80% of effort by ignoring the market. An application of this rule will amount to radical financial improvement. Whatever your financial dream is, whether it is amassing excess wealth or having just enough money, achieving it requires at least one basic monetary knowledge.


Income tax 2021-2022. Who qualifies as your dependent? Part number two. Get ready to get refunds to the backs, diving into income tax 2021-2022. Most of this information can be found on the Form 1040 Tax Year 2021 Instructions found on the IRS website, irs.gov. So when we're thinking about the dependents, remember the strategy is gonna be you wanna know the general rules for the dependents. Usually that's gonna be fairly straightforward and we're gonna go through the questionnaire, by the way, related to the general rules and a future presentation. Here we're gonna look into some more of those gray areas which is the next item. You wanna research those items where things aren't as clear, such as when there's custody issues and oftentimes, at least with regards to the dependents, when there's custody issues, for example, you wanna start there oftentimes at the Form 1040 Instructions which can often reference you to other areas to be looking into. So the items that could be affected by the dependents could be things like the child tax credit. That's like the first thing that comes to mind. If you don't qualify for that, you usually have the credit for other dependents. Those two things, of course, are kind of linked in terms of your questionnaire or thought process. You're thinking, is someone a dependent? First, do they qualify for a qualifying child? If yes, then that's the most benefit you're gonna get, typically. If not, then default. Do they qualify for other dependent credits? And they could affect your earned income tax credit if that's applicable for you and they could have an impact on your filing status, particularly with head of household. The standard deduction could be affected if it's affecting your filing status, for example, from single to head of household. It could affect the tax rates if your filing status is affected, your credits for the child tax credits and your refundable credits as well. This is where the dependents will be fined, will be put on your Form 1040 page. Number one, could have an impact on the credits. Page two here, Line 19 and 25 on the refundable portion. So we're gonna go through some more definitions on kind of like the gray areas that you could dive a little bit more deep into. We're gonna go into the standard flow chart, actually just look directly on the Form 1040 instructions, which is a great tool for the standard questionnaire as to whether someone qualifies for a dependent. First looking for the child tax credit, then for the other dependent. So exception to the citizen test. So if you are a US citizen or US national and your adopted child lived with you for all year as a member of your household, that child meets the requirement to be a US citizen in step two, question one, step three, question two, step four, question two. So we'll get into basically the questionnaire, but this is your exception to the general rule, exception to the gross income test. So we'll see the gross income test and then there's always gonna be these exceptions into the gray area with regards to what's the exception to the rule. If you're a relative, including person who lived with you all year as a member of your household, it's permanently and totally disabled. Defined later, certain income services performed at a sheltered workshop may be excluded for this test. For details, you can see publication 501. If that's gonna be applicable to you, you could find the publications on the IRS website, irs.gov, irs.gov. Exception to time lived with you test. So this is another common kind of thing you have. You got a time lived with you test. Then the question is, well, what about those exceptions to the rule? Here's kind of like the gray area involved there. Temporary absences by you or the other person for special circumstances such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time person lived with you. Also see children of divorced or separated parents earlier or kidnapped a child later. If the person meets all the other requirements to be your qualified child, but was born or died in 2021, the person is considered to have lived with you for more than half of 2021. If your home was this person's home for more than half the time he or she was alive in 2021. If the person meets all other requirements to be your qualified child, but you adopted the person in 2021, the person was lost fully placed with you for legal adoption by you in 2021, or the person was an eligible foster child placed with you during 2021. The person is considered to have lived with you for more than half of 2021. If your main home was this person's main home for more than half the time since he or she was adopted or placed with you in 2021. Exception to the time lived with you rule continued. Any other person is considered to have lived with you for all of 2021. If the person was born or died in 2021 and your home was the person's home for the entire time he or she was alive in 2021. So obviously you could see these, whenever they make the rule, you could see these gray areas happening, what happens if someone died and so on. So they have to then fill in the gaps here. Or if you adopted the person in 2021, the person was lawfully placed with you for legal adoption by you in 2021, or the person was an eligible foster child placed with you during 2021, or your main home was the person's main home for the entire time since he or she was adopted or placed with you in 2021. Definitions, foster child. A foster child is any child placed with you by an authorized placement agency or by judgment decree or other order of any court of competent jurisdiction. And then a kidnapped child, if your child is presumed by law enforcement authorities to have been kidnapped by someone who isn't a family member, you may be able to take the child into account in determining your eligibility for head of household or qualifying widow-widdle. We're filing status, the child tax credit, the credit for other dependents and the earned income credit, the EIC for details. You can see publication 501, publication 596 for the EIC. And those publications can be found on the IRS website. Married person, if the person is married and file as a joint return, you can't claim the person as your dependent. So if someone else is basically married, then generally you can't claim them as a dependent because now they're filing a married filing joint return and typically then therefore no longer qualifies for someone else to file as a dependent. However, if the person is married but doesn't file a joint return or files a joint return only to claim a refund of withheld income tax or estimated tax paid, you may be able to claim him or her as a dependent. You can see publication 501 for details and examples. In that case, go to step two, question three for qualifying child or step four, question four for qualifying relative. So a somewhat unusual situation, but if that applies to you, you wanna go into the details, you can find them on the instructions to form 1040 and dive in a little bit more deeply there, then go on to the publications. Multiple support agreements. So if no one person contributed over half of the support of your relative, so now you've got a situation where you've got a support test, possibly two people are giving support to someone, question is, who does that person qualify for as the dependent? So if no one person contributed over half of the support of your relative or a person who lived with you all year as a member of your household, but you and another person's provided more than half of your relative support, special rules may apply that would treat you as having provided over half of the support for details C publication 501. So usually over half of the support is gonna be a condition, but what if you've got multiple people that are supporting this person, but no one one person provided over the half, you would think that someone would be claiming them as a dependent and get some kind of tax benefit related to them and for the support on that. And so you can see publication 501 in that instance finding it on the IRS website, qualifying child of more than one person. So generally, hopefully it's fairly straightforward as to whether someone is gonna be a dependent on one person or another return, but what if there's a situation where they meet all the requirements for two people, then two people can't report the same person because the IRS will bounce it back and they're not gonna give benefits to two people for the same person. So what do you do in that event? Even if a child meets the conditions to be a qualifying child of more than one person, only one person can claim the child as a qualifying child for all the following tax benefits unless the special rule for children of divorced or separated parents describe earlier applies. One, non-refundable child tax credit and credit for other dependents line 19 and refundable child tax credit or additional child tax credit. So you can't basically generally have two people claiming those huge credits for the same child generally. Two, head of household filing status. So again, if you had one child and two people that were separated you can't use the same child to push someone up or both up from single to head of household filing status. Three, credit for child and dependent care expenses. So dependent care like you got a credit for the actual cost of care that's being provided for them. You can't have two people. Four, exclusion for dependent care benefits. And five, earned income tax credit which is another huge refundable credit dependent in part on children. And so you can't basically have the same child qualifying for an income tax credit for two people. So qualified child more than one person no other person can take any of the five tax benefits just listed based on the qualifying child. If you and any other person can claim the child as a qualifying child, the following rules apply. If only one of the persons is the child's parent the child is treated as the qualifying child of the parent. So that's gonna be the tie breaker here. We're looking at if they qualify if they meet all the tests for two people but one is the parent. If the parent file a joint return together and claim the child as a qualifying child the child is treated as the qualifying child of the parents. If the parents don't file a joint return together but both parents claim the child as a qualifying child the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2021. If the child lived with each parent for the same amount of time the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income. Why would that be? That doesn't seem fair you might say because you would assume the higher adjusted gross income is giving more of a support test as I believe the rationale. If no parent can claim the child as a qualifying child the child is treated as the qualifying child of the person who had the highest AGI adjusted gross income 2021. If a parent can claim the child as a qualifying child but no parent does so claim the child the child is treated as the qualifying child of the person who had the highest AGI for 2021 but only if that person's AGI is higher than the highest AGI of any parent of the child who can claim the child. Qualifying child of more than one person example. So let's look at some examples here.  Your daughter doesn't meet the conditions to be a qualifying child of any other person including her other parent. Under the rules just described you can claim your daughter as a qualifying child for all of the five tax benefits just listed for which you otherwise qualified. Your mother can't claim any of these five tax benefits based on your daughter. Why? Because the tiebreaker was that you were the mother even though that they can qualify under both. So that's gonna be the tie breaking condition.  So why would that be important? You could have a situation where you're saying, okay, the parent is the tiebreaker. So she gets to claim the child as a qualifying child if she wants, but possibly it's not gonna give her the same kind of benefit as it was if her mother who also would be able to qualify for the dependent of her child, except for the fact of this tiebreaker rule. So you might say, well, for the benefit of everybody involved I would like to have the mother, you know, my mother, you know, qualify for the child because that would just have the higher tax benefit in total.  For more details, examples, so you got more examples you can find on publication 501 and some of the family structures these days, I mean, you know, family structures can get confusing. So you can think of odd family structure where the dependent, you know, dependent situation is not clear cut and you can see more examples in those instances in publication 501.


If you are we need you to share the screen he is all right so please share your screen with your presentation. And then we'll let you start you cannot share your screen. Let's see. Hold on we have our technical experts working on this. It should be you should be allowed you could try making him a co host. There it goes it's working. Okay. This is Sarah from the University of California Merced is the next speaker. Maybe I will give you a, we want to leave three minutes for questions so I'll give you a two minute warning before that. Hey the floor is yours. I can't turn on my microphone. Ah, okay. We will check it does not look like you're muted. Host is not allowing it. Try now. Okay, can you hear me. Yes, we can. Thank you very much. And yeah, yeah, you can still hear me right. Yes, we can. Yeah, thank you very much. Let me switch this to the screen mode. Okay, I guess you can see my screen as well. Perfect. Okay, so as already indicated my name is Mehmet Baikara I'm an associate professor of mechanical engineering here in California to see Merced. Today I will be talking about new avenues in structural superlubricity you can also call this new new questions in structural superlubricity. Specifically we will be talking about contact aging and friction switches. And this is work that has been performed by my PhD student way who's a who's an NSF fellow working on this project with me. And we thank the organizers area and Andrea and Quan Chi Zheng for giving us a chance to present our work here. I really wish I could be in three years for this with two kids at home and and and call it it was unfortunately not possible but I really enjoyed my last time there in person so hopefully next time I will be able to come in person as well. And maybe if you are able to turn your video on we can have your smiling face. I tried but it was not allowed either and I didn't want to take too much of your time so. Yeah, it says host has stopped my video so I cannot turn it on. Go ahead then sorry about that. That's okay. So yeah, I'll just, I'll just go on and start my talk then thank you very much and yeah. Today we will be talking about the concept of structural superlubricity. Usually my first light is about the importance of friction but I guess for this audience this is this is not relevant so we'll just start with the structural superlubricity business. So, if you take a look at this or think about this from a very macroscopic point of view, and what it involves is essentially two surfaces that are structurally commensurate. A good way to visualize this can be found on Wikipedia. Let's imagine you have these two egg cartons or egg crates if you will on top of each other. If you place them such that the hills of one crate fit exactly into the wells of the other. You have what they call interlocking. So the two objects are interlocked to each other and if you try to slide one with respect to each other you will face a lot of resistance. So yeah, that's that's probably very easy to imagine. Now take one of these crates specifically the one on the top let's call that the slider, and then let's rotate it a little bit. When we do this little bit of rotation well the heels of the first crate cannot fit anymore into the wells of the of the second crate, and you have what we call a structurally incommensurate alignment. In this case, the slider essentially floats on the substrate, and it is very easy to to slide it laterally, and I think I was just able to turn my on my video so that's good. So okay, this is the macroscopic sort of demonstration or maybe a visualization of what we mean by structural superlubricity. Now let's go on to a much smaller length scale, let's go to the length scale of atoms and see how it applies there. So when we talk about structural superlubricity on a on a very small length scale, and what we can do is the following thought experiments as as proposed by her church Hermione Schwartz here in their 2008 review. So let's imagine we have a one dimensional substrate so to make things easy let's do this a one D linear substrate. Let's make it crystalline such that we have a fixed distance between the atoms of the of the substrate. And then let's imagine we have the smallest slider we can think of on the substrate so the smallest thing we can think of if you're an engineer or or physicist is usually an atom. So let's put an atom on this on the substrate. So if this was a microscopic scenario, what happened would be what would happen is that this this ball would try to fall into a well to minimize its gravitational potential energy. Well, we're in a very small length scale so gravitation doesn't matter to these items. But what matters is that they have interactions between them so what we see here is a very regular interaction potential that this slider at some experiences on this on the substrate. So what it does is it falls into a potential energy well. And then in order to move this slider on the substrate to move it, let's say one spot to the right to the next while we have to overcome this energy barrier here. That's what that's what causes resistance to motion, which manifests as friction. Now, if we go ahead and make the slider larger, instead of one atom, let's have two items, but also impose the condition that the distance between these items is a fixed one. So crystalline slider that is different from the distance between the items of the substrate we have again structural incommensurability. We cannot have the two items of the slider in the wells so what they have to do is they have to rise up in the potential energy landscape. So although the number of atoms sliding has increased, the energy barrier per atom has decreased. And this is the whole idea behind structural superlubricity as you have an increase in contact area, potential energy barrier per atom decreases. So you end up with a friction force that doesn't scale linearly with number of atoms or contact area, but sublinearly. And this power factor that defines the sublinear relationship is between zero and 0.5. You can read papers by by us with the wine by under a suremise and where they nicely describe this is told depends on the on the shape and the relative orientation of the slider with respect to the substrate. So that's the whole idea behind structural superlubricity. As you get larger and larger contacts, you get a very modest increase in friction, which results in nearly frictionless sliding. Well this sounds very good and it's all it's all fantastic you have low friction that's all what we all want in many of the applications, but it's also when you read about it a bit unrealistic, because there are multiple conditions that need to be met for this for this situation to occur. You need essentially atomically flat surfaces before both the slider and the substrate, because edge effects tend to destroy this relationship. And then you need to have a molecularly clean interface, because if you have mobile molecules at the interface as nicely described by Martin Muser in one of his papers, or maybe a couple of his papers, what these molecules do is they wonder around the interface find themselves nice potential minima to sit in and essentially lock the two surfaces together, such that this state of structural incommensurability breaks down. So therefore it's rather unrealistic when you first think about it well this is a nice theoretical exercise but how do we make this work. A lot of this work experimental work targeting structural superlubricity has been performed under three conditions, but you may remember this paper that we published in our group a few years ago, where we have shown that it is indeed possible to achieve quantitatively verified structural superlubricity by for friction force versus contact area spectroscopy essentially if you utilize a material system that consists of gold nano islands on graphite. By thermal deposition you push them around with a with the tip of your atomic force microscope, you end up with very low friction forces, essentially for more than 30 islands here you can see results summarized with friction forces below one nano Newton. When you look at the contact areas that are being measured here, this is indeed a very low value for comparison one can take a look at antimony island measurements on graphite performed nicely by Andre Schirmeisen group. And they saw friction forces for antimony islands that are at least or not at least but about two orders of magnitude larger than this. So we have ultra low friction for this material system under ambient conditions, which is rather nice because you can think about all sorts of applications potentially for small scale mechanical systems that nearly that slide nearly frictionless. However, there are a lot of remaining questions to realize these sort of holy grail goals. How does structural superlubricity behave with respect to sliding speed with respect to changes in temperature. Is there a contact size limit for this there are theoretical predictions that there are. And another question is, how does structural superlubricity stand the test of time so to say, or how, how do we have contact aging essentially for structurally superlubric contacts. So when you think about contact aging one of the first papers that come to mind is is this one by Rob Carpick's group in nature from 2011. Essentially what they have shown us using a silicon oxide tip and a silicon oxide wafer. They're doing slides stop slide experiments. Eventually they wait certain amounts of time before they initiate sliding between these two objects. And what they find is that the static friction friction value that needs to be overcome to bring this material system to motion is linearly or sorry logarithmically increasing with time, as you can see right here, the more time the slider spends on the substrate, the higher the static friction goes. Well in this paper this was explained through a formation of chemical bonds over time. So it's structurally superlubric contact. It's an interesting question whether a similar effect would be observed. And this is sort of what we tried to address here. So what we do is essentially again the same material system gold islands on graphite. Most of the gold islands are accumulated on graphite step edges as expected as you can see here, but we occasionally have nice ones that are on terraces like this. This is the tip on top manipulation method. So what we do is we go and image our material system, a particular region of the surface in tapping mode AFM in a light fashion, in order not to initiate any sort of motion. We locate an island we are interested in we land on the island with our tip and do contact mode scanning essentially in an area that is obviously smaller than the upper surface of the island. So we do this because of the superlubric character of the material system, instead of the tip sliding on the island, what ends up happening is that the tip drags the island, as it goes to the right and left, as it's doing these scans, and the measured friction forces are essentially the friction forces that are at the interface between the island and the graphite, and you get fridge, sorry topography maps like this that look rather flat. If you look here it's rather tight, a color bar, so you get flat topography maps that prove that the tip is not moving up or down during this motion, and it's just dragging the island laterally. Okay, so performing these tip on top measurements on our gold graphite material system, what we observe is essentially three different effects that are interesting. So the first one is called the rejuvenation effect, we very often observe that the friction value measured for the first manipulation we perform on a particular island is significantly higher than subsequent manipulations. So we go ahead and do a scan slide the island left and right left and right and stop, and then do it again, we usually do this five times for a given island, and the first value the first friction value which we infer from friction force maps that are rather homogeneous like is typically much higher than the other ones. So the second effect that we see is similar in character but a little bit different. This is called the aging effect or we just coined this the aging effect. What we observe is the following so you have your first island, I mean the only island you're looking at in this experiment, you're sliding it, you're doing five different experiments, then you go and have an extended lunch for four hours, come back to the lab, measure the same island again. And now you again see that the initial friction value that you measure is much higher than the subsequent ones. So this, this value that we had is actually back in the first experiment is back in the second experiment after waiting for a certain amount of time. So we call this the aging effect. And then finally something that is a little bit different is the switching or the friction switches that we occasionally or sometimes pretty often see on some of the islands. What we see is essentially during these manipulations that we perform on a single island. We observe a switch between high and friction low brand high and low friction branches. So as you can see right here in this one scan, this is a friction map belonging to a single nano nano island that we have. We have a high friction region this is that bright part, and then at some point is a top down scan so at some point there's an abrupt change. Something happens and then we switch to a low friction region. We don't only have high to low switches we also have low to high switches, depending on the experiment. So again, we have this switching happening quite often, depending on the type of island, we look at, and we often observe a combination of all these three trends. You can have the, this rejuvenation effect, you can have the aging effect. This is the same island on the left and right but measured in a with 18 hours apart between the measurements, and then you can have the switches in this case from low to high friction branches. So we can see a combination of all three trends. Obviously experimentally these are all very interesting and the fact we can observe them is due, due to the, due to the reason that they're doing the tip on top manipulations where we have control over the speed over the distance over the direction in which we push the islands, which we didn't have in that 2016 paper I showed earlier where we were just pushing the islands from the side, recording some friction values and they at some point they just flew away and they could never find them again. So with this method we could do the, we can do the experiments much more controllably and have much more data. Okay, so how much time do I have left. How much for minutes. Okay, good, good, so this should be enough. So these, these experiments that I showed you were performed on a sample set that we coined big islands because the average island size here, I mean, what we mean here is the contact size between the islands and the substrate was about 34,000 nanometer square. In order to probe if we have potential size effects we repeated the experiments on three different sets of samples that are smaller. So we had extremely small, small and a medium range islands we control the size by changing the parameters of our goal deposition on graphite. And interestingly, in all of these three samples we rarely observed any of these three effects. I'm going to summarize this more in a coming slide. But before I do that, let me also say we start observing some sort of dynamic contamination layer on these samples because remember these experiments are done under ambient conditions. Typically after a month or a month and a half. So this is a phase image that you see on the left hand side and the dark regions you see here are a dynamic contamination layer, the height is only a few angstroms. So these are probably molecules lying down on the surface in a monolayer fashion. So the experiments that we do are partially done on fresh samples where we don't observe this contamination right after synthesis. And then some of the experiments we do are after several months. After the islands are synthesized so those are contaminate those are islands that have been investigated under contaminated conditions, and we see a distinct difference between the two types. I know this is a complicated table, but let me just tell you let me just quickly go over what we see here and I will have one more slide after this. So essentially what we have is a summary of all the experiments we performed over the past couple of years. On the on the rose you see fresh islands and contaminated islands. And on the columns you see the four different groups of islands we discussed in terms of size smallest small medium range and big. And as you can see, once we perform experiments on the big islands, when they're in a fresh state, we see all three effects quite frequently, and our definition of frequency is right here on the lower hand side so more than 75% of the time. When these islands become contaminated, we see the three effects, but less frequently, as you can see over here. Perhaps even more interesting is when we perform experiments on the smaller islands, we rarely observe any of these effects on don't observe them at all. So, and the numbers are right here, what's missing here, the missing piece of the puzzle here as you can see is experiments on smaller islands that are performed when they are in a fresh state, and this is one of our goals for the next for the next year. So a couple of questions, why are these contact agent effects not observed with the small islands, and why do these spontaneous switches between the friction branches occur, and why do we not see them for the smaller islands. There are possible explanations we think about inspired from the literature, there could be a dislocation mechanism that's that's involved maybe some of the smaller islands don't have this mechanism and the larger ones do. Maybe there's a lubricant layer at the interface water has been suggested by share my sense group before. Maybe we have other surface contamination effects, we actually observe surface contamination so maybe that has an effect in terms of size and and what friction values we measure in order to answer these questions we are collaborating with the group of Martin Muser from the University of Ireland who I believe gave a talk earlier today. And yeah, we're in the process of trying to understand what's happening in these experiments in terms of a theoretical explanation. And the remaining test for the experiments I have already, I have already gone over. Well this brings me to the end of my talk. As you can see from my video I'm in a very not well lit location I'm in the garage of my house and the reason is. In a second we have. Yeah, these two guys screaming in the house right now so yeah. I have been it's Memorial Day here so Voltaire is closed and I've been banished to the garage. But yeah, still, yeah, was able to give the talk which is good. So we have our lab website right here it's frequently updated if you're interested in what we do. We just, we don't only do nano tribology work we also do other FM based experiments so please take a look there. We have our Twitter accounts also if you're on social media feel free to follow us. And this is for the lab and this is for this is for Ray my student or NSF fellow who did all the measurements here. With this I would like to thank you for your attention I apologize if I went over time, and I would be happy to answer questions thank you. We do have a couple minutes for questions, and they can come from the room they can come from online. Over here. Very interesting talk. When you mentioned surface contaminants, have you have you seen any. I mean have you taken any FM imaging after after doing your friction force measurements. Yeah, yeah, so the, the typical image we see on a, this is rather large scale, but the typical image we see on a on a contaminated sample looks like this. We're not showing it here but what's interesting is when you go ahead and do a manipulation of these these are actually islands so like this little thing over here and that that guy, these are gold islands. We actually went ahead and did manipulations on these deliberately. And when you bring the tip over there and move the island the contamination layer changes it's dynamic so the shapes that you see right now after a manipulation will change. So, there's certainly something going on in terms of interactions between the islands, between the tip moving the islands around and the contamination we see on the surface. We're thinking maybe even some of the, some of these switches or aging effects we see have to do with contaminant molecules entering and exiting the interface between the gold and graphite but we're, we're, we need theoretical support for for that idea. So we have time for one more focused question. There is something in the chat. No, it's not a question. Very quick one for the switches between the branches. Do you know what's underneath the island when these switches happen, because you're dragging it around but I guess like if you know the topology below that might be. Yeah, this is the classic problem of blurry interface in surface science. In these FM experiments we have no way of seeing what's under the islands at what's at the interface essentially as we are moving them around. Whatever we can infer is from these force measurements, but trying to address your point we did a few measurements that involved topographically investigating the locations where the islands were before they were manipulated. So we had an island, we moved it, and then we took a look at the location where it was sitting before when we did that we didn't see any, any indication of something happening on the surface so nothing that looks different from the surroundings in terms of the graphite surface that that investigation was essentially inconclusive. But yeah, I wish we could see what was happening at the interface but perhaps molecular dynamic simulations can help us understand what's going on there. Okay, with that let's thank the speaker again. Let's move on to our last talk of the session, Alisa Riedo, hopefully is online.


Good education today requires access to technology. In planning a computer lab, universal design is crucial. That means thinking about every potential visitor's abilities and disabilities. It's important to think about universal design early in the design process, if that's possible. The Americans with Disabilities Act makes it clear that equitable access is a requirement. Visitors to your lab may have obvious disabilities, such as blindness, hearing impairments, or mobility impairments. Or they might have disabilities that are not apparent, such as low vision or learning disabilities. As we look at all of the things that we're going to need for a lab, we need to consider everybody that's going to be using it or everybody that's potentially going to be using it. By planning ahead, you can make sure everyone has a positive experience in your lab. The first step is getting there. If they can't find the lab, they can't use the lab. Eliminate those external barriers. Consider these examples. Parking areas with spaces for wheelchair users. Clear paths to the building with ramps if necessary. Building entrances at least 32 inches wide, with thresholds no higher than one-half inch. Ramps or elevators inside. Elevator controls marked in Braille and accessible from a sitting position. Clear entrances and hallways, with protruding obstacles removed. Wheelchair accessible restrooms near the lab, with high visibility signs. Now for the lab itself. Look at the physical details for users. Remember that people with various abilities will be using the room. For example, large print, high contrast signs for those with visual impairments. Braille labels on computers for blind users. Wide clear aisles for wheelchair users. We really try to focus on making wide and open pathways from our access points, particularly for students that have physical disabilities. Hi. Can I help you? Yes. Do you have any computers on? Yes, we do. We try to make sure that there's a lot of clearance on desk heights so that students can get underneath things, and that there's generally kind of a large workspace. You can join yourself away. Some adjustable tables with wheelchair accessible adjustment controls. Document holders for ease in reading printed material. Controls on computers, printers, scanners and other technology that can be reached from a seated position. Another thing to consider is the accessibility of your lab handouts or documents. Be prepared to provide lab documents in large print and Braille. Put them in an accessible format on your website. Internet access will make those documents available to all lab users, including students who are blind and using speech output systems to read the text. Put it under the screen, and you can change the size with the center knob. If you provide a magnifying system, a visitor with low vision can read your printed material. A large magnifying glass is a lower cost option. Design the documents themselves in a clear and consistent format. This is especially helpful to people with learning disabilities. Finally, be sure that printed materials are within easy reach from a variety of heights, and that furniture doesn't block access. Once everything is in place, think about people actually using the computers. Another place to begin is the ANC's computer. Plan on having adaptive technology available, but don't worry about trying to anticipate every possible request. People mostly aren't interested on the adjustable table, on our special keyboards, and on Braille production. The main thing is to have the basics that most people are going to need. You don't have to have every little thing that's out there. Can you find the message area? Yeah, it's right here. It's important for staff to know about the basics and to be able to talk to the clients about what those basics are. And if a student is in need of a more involved accommodation, then those staff need to know where to go to make those additional arrangements. Keep it simple at first, adding new technology is requested. For people with visual impairments you might want to start with large print key labels, software to enlarge screen images, and large monitors, speech output systems, Braille conversion software and embosser. For people with mobility impairments you can provide a track ball, wrist and forearm rests, and adjustable table. For all users, but especially those with learning disabilities, grammar and spell checkers should be available. And finally, be sure that web pages and other electronic resources offered in your lab are designed to be accessible to people with a variety of disabilities. For example, provide text alternatives to graphic images. Almost every unit on campus now has a website to document their services and provide electronic resources. And most of these people who are developing these websites don't have the expertise in how to make them accessible. And so in most cases it's useful for that person to work with the central computing organization staff to develop strategies for making an accessible website. The key to all of this is simply equal access. Everyone who needs to use your lab should be able to do so comfortably. As you plan services in your computing facility, consider all of your potential users, including those with disabilities. Make sure everyone feels welcome. Ask yourself if visitors can get to the facility, access lab information and other printed materials, and access equipment and software. Make sure also that staff are trained to support people with disabilities and have a plan in place to respond to specific requests in a timely manner. With those key issues in mind, you'll be able to make your lab accessible to everyone. To get started, develop policies and procedures that assure access to lab facilities, computers, and electronic resources for people with disabilities. Consider accessibility in the procurement process. Include students with disabilities planning and evaluating lab products and services. In key lab documents, include pictures that show lab users with diverse characteristics with respect to race, gender, age, and disability. Also in lab documents, state your commitment to universal access and include procedures for requesting disability-related accommodations. Make signs with high contrast and large print. Make all information resources available in accessible formats. Have frequently requested assistive technology on hand, and add products when students with disabilities request them. Train staff on accessible products in the lab, appropriate communication, and procedures for addressing requests for accommodations. To help you in your plans, there are many resources for locating and selecting assistive technology, for designing accessible web pages, and for dealing with other lab accessibility issues. For more information about IT accessibility, consult www.uw.edu.accessibility. The content of this presentation is based on work supported by the National Science Foundation under grant number 9800324. Any opinions, findings, and conclusions or recommendations expressed are those of the authors who do not necessarily reflect the views of the National Science Foundation. Copyright 2015, University of Washington. Permission is granted to copy these materials for educational non-commercial purposes, provided the source is acknowledged.


Just put a good swing on it try to stay in the zone and you know, I knew the guy had a good fastball and a little slider and change up But I try to keep him in the zone as much as I could got to three got to three one get to three two and Was able to get a kind of a hanging slider. So You know, we didn't have a lot of hits tonight, but fortunately we had we had enough with how well of Aldi had been throwing through six Did you look at getting that bullpen as your best opportunity to do damage knowing they have trouble bridging the gap to Kimbrough? Yeah, he was good tonight. I mean you got to your cap and he kept us off balance He was up in that on the zone and mixing in four seamers and cutters and curve balls and change ups I mean he had the whole arsenal to work in tonight. So when we saw him out of the game We felt like there was there was an opportunity and Hicks got a big walk right there to start the inning and You know, obviously we scored three right there and we're able to shut the door The first time since July 26th that Aaron judge played a full nine innings for you guys What what could his presence in this lineup mean through the final 12 games? Yeah, just to have him in the lineup and to know he's gonna You know be there and put together good at bats and play a good right field is as a pickup for the whole team And you know, we feel like we're getting close to playing the type of baseball that we know that we can and You know nights like night tonight when you grind it out or our big wins


What's your name? Suki, Suki FPV. We're in Osiek. It's our only and best band of... Is it the only one here? Yeah. Actually, there's a few buildings, but this one is the biggest. And if you could actually then make it back down into this all in one swoop. Who wasn't my gopher recording? I think none of that... Please don't tell me none of that, please. I think none of that footage. Why? So, this is just a really good note to people who are trying to get good footage, or like, they look at pro pilots. We all make dumb mistakes, and we all have our own enough days. And Drew's having a little bit of an off day. I know, I know. We can come back here, Drew. Probably won't. That's also true. If you haven't like done this, you don't get why you get so like... Right. It's like skateboarding, you know?  Yep. We all have our struggle days. We're either trying to do something, or we're just trying to fly around. Like, Drew was just then, and then just make a little mistake. The thing is, I'm not like worried about fandoms, roofs clapping, homeless people, but like... I'm like, there's bees and snakes and things. There's probably snakes. Finally, someone brought up the fact that there's this epic dive over on the building.  So, ow! And I've kind of wanted to have an opportunity for like the last year to do something like really, really epic like that. Now that's my only goal is to like dive all of these, and I've done one kind of before. So now I gotta try and go through all of them without killing the quod, which is probably gonna happen. So, rest in peace. Through one, two, three, four balconies. There are holes in the balconies, in the bandeau. And up to now, I think Suki dived only two, right? I tried. They two. Then I saw I'm gonna kill the quod and gave up. Oh my God. Just diving one of them and then lining up the other ones. Woo! I need to build up to like the lineup. So what's your approach here?  So you really have to go vertically down. And that's terrifying because it's just terrifying. How many was that? There was just one. But I'm trying to get it to where I can line up the second, for the second one. That was better. It's gonna be an explosion. I'm close to it. I'm just building up to it. One, two, hey! How do you feel? That was pretty good. All right. I know about three because the problem is you're going forward when that dive, and it's not big enough hole where you can like roll it to keep it in the dive. Your hand's just off the radio. Yeah. I'm explaining things, man. I'm just building up to it still. It's like, oh, I could have done it. I could have done it. I dropped it. You gotta be confident in the lineup. You're not confident. Now diving one is easy. I don't know. If I pitched forward, I could have done it. I'm just so scared to like, because that third hole was a little smaller than the other one. If you're scared, go to church. Just because you said that was what made me do it. That was three. One hole. There's like, yeah, one more. Oh, that was just a scary entry. All right. Back to the fifth one. I was full throttle pulling out. I went through it backwards and then yawed out. Oh, my God. I need to go for a footage right now. That was nuts. Give me that footage. That was all five. All five. All five. All five. Yeah. What? That is the last one. Yeah. Yeah. You got these sharp moves out. And then, but lands evenly.  All screwy. I mean, I was, I was, the whole goal initially was to dive all five of them. So I dove one and it took me a little bit of time. Then I dove two and three. And then I was trying to go for the fourth one. And when I finally just decided I'm just going to go forward and pitch the quad into it. Once I got through it, I was trying to throw out a lot. But in the process of throwing out, I sunk through the fifth one backwards and then exited. And it was just full throttle. It was, it was incredibly lucky, but no crashes in one battery. So one battery challenge. Oh, it's awesome. Respect. That was great.


So we do have a couple more people coming in, grab a chair wherever you can find them. I think we have three more back here. Turn out, thank you so much everybody for being here today. I'm Rebecca Cummings, I'm the Interim Director of Digital Matters. I am so excited to introduce our guest for today who obviously has a fan following at the university. So this will be great. So our speaker today is Craig Dworkin. Craig is a poet, critic, editor and professor of English here at the University of Utah. And his topic for today is Facture of the Archive. He is also the founding senior editor of the Eclipse Archive, a free online archive of radical small press writings in the last quarter century, which we're going to hear about today. Craig has been doing digital scholarship at the U, long before it was cool, and before places like Digital Matters even existed. And we are delighted to welcome him to our speaker series today. So join me in welcoming Craig Dworkin. And Jack and everyone here who made this work immensely, immensely honored to be invited to talk about Eclipse. So a website that I built to provide digital facsimiles of out of France, small press, experimental literature. Has to give a sense of what the archive does. So works are presented with really bare bones, colophons, physical description, publication history, and then high resolution, single page or openings. And then lower file size, reading copies that are either OCR or retyped by myself or more recently with smaller file size images. This is our brand new data visualization screen, never before tested, so. Craig, if you might be able to hear me. I think. Digital Matters lab. You did not. No, that's okay. We're testing. Digital Matters. And then to get that to you. Thank you. That is really pretty much Eclipse. Websites built from hand, hand type, plain text, notepad, HTML. It currently has about 300 titles, tens of thousands of pages, but only about 15 gigabytes of space that's half the storage on your smallest. iPhone. And it gets about 150 unique visitors a day. It's a little hard to figure out who is actually human and what's a bot.  Or scores and scores of people who make in the full Smith's traffic. The most visited site traffic it's the most traffic by orders of magnitude. It's going to mess this up again and have trouble coming back to the last show, but. We're here to help. Oh, it doesn't matter. The traffic is a sensibly a transcript of 24 hours of and radio traffic reports from 1010 wins all the news all the time, but together on the ones. So, all of these four commuters in the New York metropolitan area hapless drivers trying to decide. Do I take the George Washington bridge my exits coming up at just a moment. They're looking for real time dynamic Google data to help them make the decision and they end up looking at this 20 year old traffic report. Well, I think how to do that. They're stuck in traffic as repounce that the poetry is news that stays news. And if we take stay there not as remains news but as like a state of execution delaying or bringing to a standstill, like bumper to bumper traffic. And this is in fact news that stays news. Talk amongst yourselves for a second to awkward when you're all quiet. In the lab. So as I get. Oh, it's not displaying it. It's showing there, but I don't know how to. You can just play. Oh, you can just play. Okay. Let me work with this and see what I can do. I think I think just from here, I don't need to see the PowerPoint. I'll see if I maybe I'll skip going on to the web. Okay, while I blocked Google from indexing those. From indexing those files. But I actually kind of like the poetic anarchy of that. I stopped feeling sorry for the commuters and realized that Google had transformed this, you know, old work of conceptual literature into a self public service announcement just says don't use your cell phone while you're driving. I'm going to talk about 150 intentional users today. And I know why they are coming to a place they want to access folks that they can otherwise get to. But I could not figure out why we're back inviting me to talk about eclipse to you all. I think with digital matters as the place with the highest tech, the newest tools, the newest books, the newest films like they talked about last week, cutting edge 21st century digital humanities work. The very opposite of the 20th century website website with no coding even with no programming languages in the front of this. HTML cascading style sheets and anchors pointing to JPEGs. So I thought I would actually focus on this discrepancy and think about what it means to have this antiquated publishing site. That's still persisting in a world where the technology has evolved. And also where the literary has involved poetry means something very different than that. At the end of the 20th century, publishing has obviously changed radically since then. So I've shown you essentially what eclipse does. This is like PowerPoint. And then once it's like selected, then yeah. So now it should be here. Okay, so do what eclipse does. I'm going to need your help again. So I thought I'd talk a little bit about actually what the site does not do about the aspects of the site and the history of the site that are not evident from current users point of view and it's called eclipse. For a reason I can talk about but it seemed appropriate to talk about what is eclipse or occluded in this project. But before I talk about what is not seen, I just want to fast for a moment in the fact that it is visible at all. This was launched in 1998, which is like the Devonian age of the prehistoric Internet or as the age of the second, second great wave of mass extinctions. And I could have known this at the time, but it's actually a really pivotal year in the history of the web. It's the moment the web moves away from geosities and tripod and angel fire is the predominant sites in 1996 and 1997. They basically they're offering, you know, homesteading 40 acres or homepage studying 40 acres for people who are willing to put in a little bit of work to make a website but because the platforms didn't need to master FTP protocols or Linux or have to have to compile anything. I'm going to, I was going to show you some, and we're going to pause this for a second. It doesn't work on this, it's not going to work on that. I was going to show you what the web looked like at the time. Oh, it's just like, it's just great. Yeah, it's not exactly how it moves away from that. I'm not going to do the fancy thing I wanted to do. I was going to show you what web pages looked like as they were, they looked different since some of you weren't even born. Then there are about 200, just to give you a sense, about 200,000 web pages in 1997. 1999, what 200,000 web pages, they're being viewed on Netscape Navigator. They're being searched by InfoSeq and AskGeebs, my very favorite Altavista Magellan, and their access for most people at, you know, 28.8 or 33.6 kilobytes per second. He blisteringly fast 56k modem comes out in 1998. This is 2,200 times faster than the average web access today. That's the average access today compared to the theoretical maximum digital line strength at the time. So by 1999, those 200,000 or so web pages have grown to about 2 million web pages. Eclipse is one of them. And you can put that in the context of about 200 million web pages, live active web pages today. So three orders of magnitude back from when Eclipse was being planned and telling me there are about a billion more inactive web pages today. So most of the web today is junk space. 85% of the web is, there's Netscape Navigator. There's a 56k modem. And there's the web today, massive fossil bits, as, you know, in part as things like Angel Fire got replaced by Yahoo, AOL, MSN, Lycos. There's obviously another age of mass extinctions that's coming. Live Journal, not yet alive, Friendster, New Friends. You have seven full graduating classes of Harvard Grows. They're going to have to make do without the date rate app. They would become Facebook. Not, I mean, to be fair, not all of the web pages launched in 1998 went extinct. You may have heard of Google, which came out that year and has done slightly better in terms of diversification and growth. And Google grew fast and partnered with Yahoo. So just a couple years by the end of the century, by 2000, it had gained dominance. And just as they were making it big, in fact, this guy from Google named Larry, who had this big security plan for scanning books, called me and wanted advice from Eclipse about scanning. I wanted to know if Eclipse could be like the core of what he called something like the ocean of books. It was going to be fast as the ocean. So all I could think of at the time was how bad, and the librarians here will know, you don't want to put books in the ocean. Water isn't good for it. This, of course, became Google Books within a few years. And he obviously didn't need my help. I think a good reminder that things start small. I mean, Eclipse had maybe 30 books on it at the time. I loved it really big. And there was a moment in the web that was about mutual aid. It was about gift economies, about collective endeavor. The project at the time, I honestly think, was not to lure in bibliophiles and sell their private information. It was just how cool. They have every book. They were still in the do-no-evil mood. It didn't last long. 2000, though, already years away from Eclipse and changing past. XML has released in 1998. And it's the very moment when the phrase digital humanity starts to overtake humanities computing. So even then, that's still a phrase that's much, we're in the right building. It's much more in use in library science than in English departments. So Eclipse evolves out of this Devonian age, the first stable soils that come here from the moss forest and bacterial algal mats of the Cyglerian age of FTP, which is launched into the carboniferous age of the 21st century. And today, I say the sort of living fossil swimming largely undetected through the quaternary waters of the age of fiber optics. It's a rising warming, plastic filled oceans of data that Google envisioned and created. So I want to look back over, sorry for the delay with the PowerPoint. I'm going to go fast. I want to look back over the last quarter century to some of the evolutionary paths that Eclipse did not take. I want to think about why this dinosaur did not become a bird and look just quickly at five brief episodes that promise their brief. I think we're telling in terms of the kind of corporate models and the economic models that the archive refused or embraced. The moments I think are not, I'm not sufficient to explain its continued life, but may have been necessary for that and maybe have is what I'm hoping we can talk about. Maybe have lessons for the kind of projects on the people are doing in the 21st century. So first episode, I've just gotten a job at Princeton University, and I drop a budget and I figured that with $300, I can build and maintain this grand website that I have in mind I basically need to scanner, and I need to buy out university certificates. This whole time we couldn't save too many plain text emails, even what I really wanted was really important to me was a clean domain name I wanted something like eclipse dot archive. Sorry, eclipse dot Princeton. Rather than www Princeton.edu slash art slash faculty slash English slash to work in slash tilde. These little tildes, they pointed to, they pointed to root files have been deprecated. But it was just, since everything's a large decimal number I couldn't figure out why we couldn't just have actually a name. But this required the highest level of it approval. I just want to add a fashion case to my chair for the pedagogic value of this project of research value. Talk more about that. Just as no, but I just happened to see this press release that fires to a library had a new commitment to humanities computing their entire new wing devoted to electronic literature, in which they have zero holdings. The conclusion of electronic literature with no literature whatsoever so I make my pitch to the head librarians and look $300. I can build out yourself of poetry in your new virtual library. She says no, but she says what about. What about $30,000. A laser disk serve by subscription to Harvard and Cornell. Eventually big state schools thinking of places like Utah will subscribe revenue will roll in you get $30,000 every year you can hire somebody, all which goes against the ethos of eclipse obviously the do it yourself ethos. I don't want to be anti HTML or the fact that before this I never, I never build a website even on geo cities. I got a Riley guide and water my sleeves and got to work. It also went against an ethos of this anti commodification and anti commercialization I'm actually I'm very proud that eclipses not a nonprofit. It is opposed to financial transactions. Altogether then we'll talk about some exceptions at the end. And the founding commitment to kind of radical inclusivity and open access. This is a very recent bet of making these works available in the first place. So I went to H&R computer world I bought a scanner myself. But I did work with one of the texts in this otherwise empty library division. She couldn't claim she had anything better to do, which brings me to episode two, in which she presents the two compression software options. This is all about squeezing every last bit literally every bit of data out of an image file. This is what I will talk about modems fees what I talked about server storage costs. And part of what drew the technicians in the library to rebellion when I insisted that we scan every blank page inside covers, free front end papers, which they thought was unethically wasteful, and they wouldn't do it, which is why I started scanning myself. So the two options are Mr sin from lizard tech comes out in 1996 PDF from Adobe, which is out in 1994. She said, look, Adobe company probably not going anywhere. These smart monies on lizard tech it's much more innovative. It's much more exciting. I don't know if you've heard of this Adobe company, but I don't have to tell you that lizard tech big success was being acquired by the font management company for way hundred flowers. Here's the team and stealing confidence. So after a few years, I have to take most of the year and go back and convert all the seed files to PDF files. Okay, since these meet the episode three. There's a lot of craft cleaning some of the files deep deep in the books folders, all the deprecated and non functioning and redundant useless tags and code and collude all of the to try to fail the experiments and work arounds because I didn't know enough in dead ends, including XML. I learned XML as soon as it was published in 2000 and rebuild the whole site with extensible and structured data. But then as I thought about actually found myself really opposed to the theoretical level to metadata. And this has obvious implications for how we work in web to in a semantic web which, as we know, is structured and permitted at every level by formal representations of formal representations data about data. The remnants of experiments. I've not got interested in HP and just use the clips as my learning ground but eventually stripped everything back scrapped everything except HTML. So, this is a site site that is stateless. There's no individualization right this is going to look the same to all of you on any device, no matter what you've done, no matter where you are. And it also means, since you know there's no tracking on it. There are no pop ups about cookies ruining your browsing experience tell you about enhancing your browsing experience or stopping the functionality of the site to tell you about improving the functionality of the site there's no exit tracking, no data compliance statements right the design of the web today. This astonishes me just from design perspective is filled with obstacles to use right form. We think the form should follow function and certain design ethos form here is is obviating function. There's no clicking to consent on things that you haven't, you haven't read so you can get to the thing that you were trying to read in the first place, and so on. For episode four blockage and access. The original interface for eclipse was the first instance ever of what was assumed ubiquitous rotating 3D word cloud, which is why I wanted to have the kind of cheesy animation at the beginning. I wish I had an archive of the archive. I wish I could port something and show you what this looks like I've got a bad approximation. Big, big sense of this. I loved it was striking no one had ever seen anything like it. And it was both a little mysterious but it was also kind of inviting. It encouraged exploration encouraged slay, which I liked it was inefficient, but kind of fun. And it wasn't hard to figure out. It was invented by this MIT grad student who built it for eclipse as a portfolio project is this Russian kid. And I remember by this really nice bottle of champagne to thank him when the website launched. Half the operating budget for eclipse is one ball. But he wouldn't give me his address he was also a little mysterious and not much fun. No one ever met him he was a little shadowy. He returned to Russia that year. He's probably a hacking or our voting machines this very moment. Well, which means that since since his code pointed back to his MIT student account, when they close that account total black box. And this is why I don't have the rotating web. He's part of the lesson about gift economies. I didn't hire him didn't ask for a ball he wouldn't take the bottle of champagne. And in part about who has the key. So design was the guy with the key. Last episode, about a decade ago or 20, almost exactly a decade ago, about a month away. In the end of, in the fall term 2012, the director of college computing for humanities. And a creepy guy named Lonnie Norton commits a horrific B movie style lurid sexual crime in his office. He's really inmate number 222 007, the brand new state correctional facility. And he was the one guy with the key note the irony there. After you got arrested all the humanities websites went down. I woke up one morning to scores and scores of panic emails from students from PhD students people are trying to do their final papers or write their chapters or write their book chapters on primary material and the clips they no longer can actually look at what they're supposed to be writing about The university it gets the department websites up pretty fast, but money is not money and not been using best practices around information architecture. And even the forensic police team I couldn't figure out what was where or what these files were, which has a silver lining which is that eclipse should not have been on these servers at all, where it had been living for years. Part because it didn't meet a whole host of university it requirements. There's only thanks to this kind of irresponsibility that eclipse was working. And most of most of the university it requirements would have been fairly easy to either correct or make exceptions for. But the one thing they were adamant about when I was trying to get this back online. Remember this from our old top was that every page had to be branded with the block you block you the fancy name for this really ugly typeface in this red color with. Please note the register trademark don't anybody don't go using this to brand your own university apparel. It was tested within headers and putters in one of them. Which links to people notices. Announcements. I did not call us to make this up this is their own promotional material. I just to say that some people do know of a geometric side of my face might have it on your desk. But eclipse has always stood out. I'm not even going to try to go to my I have beautiful archive pages of poetry, you know, geo cities poetry pages from the late 90s school of them up. I won't show you how different it was. So this won't really work. Except to say that it stood out against the different act of the 90s by its. Imagine those beautiful silvers and craze is obviously grounded in 90s. But it did not have sparkles and tiled images and multicolored comic stands. And in fact has the grays and silvers of eclipse from purely numerical derivation their hexadecimal color coding to hashtag 30 30 30 and hashtag 80 80 80 your dyslexic like me. I can't actually explain this threes and eights have a special relationship. And my point is not that eclipse spray books. Somehow inherently better than Pantone 185, which is Utah red. Or, you know, just I think the minion web is more appropriate for a literary website than the tests, which is one of the free University of Utah website type faces, but that part of the argument of eclipse. So one of the details with the scan blank pages is that how you present information is part of the information that's being presented and here we have the look of information. The look of research being determined by lawyers, whose main job is policing the logos on sweatshirts and loves in the campus store which as if it's a new wing in the Princeton library. The book store sometimes has actually no books in it. And even their text book division is unable to order the kind of small press titles that eclipse archives and part of the third reason pedagogical reasons that I built the website in the first place so these questions of commercialization, commodification, and the worst parts of corporate culture come back even in an academic setting to make the web funcier and uglier than it needs to be, which leads me paradoxically right back to commercial corporate culture. In 2012 I moved the site to x-mashing servers. I take on an associate editor for moral support, the incredible Danny snelson and that works at UCLA. And the site is run from eclipse archive dark or no till this. Okay, so my point about all of this is that there's something that's really untimely about eclipse it's briefly ahead of its time, and then it is ridiculously antiquated for most of its life it's temporality is entirely out of joint. And by just remarking briefly, all that I think the strange temporality of eclipse brings together its technical ethos, its status as an archive. This is all of our literature that these all have homologous temporalities and analogous paradoxes. So to begin with this I've been sort of narrating eclipse quite explicitly. And in the sense of those 19th century English saboteurs who broke big mills and power moons and stocking frames. All the new textile knitting machines of the Industrial Revolution, out of which not coincidentally computers evolve, or even the old machines of the late 18th century that were newly disenfranchising and alienating workers in the British midlands around 18, 1811. They occasionally set fire to things as well. But they also just smash things. I'd like to give a whole talk about the Levites I realized as I was putting this together. I will just recommend. A recent book by Gavin Mueller, Breaking Things at Work, this big book for the reading group here actually, because it gives a very quick, easy introduction to the Levites that's good, but then has current and contemporary tech examples for today's relevance. But like eclipse, I mean, which as I've been narrating uses new languages, new tools, new technologies is still functioning. The Levites weren't against technology to go. I mean, they were largely skilled machinists who are interested in technology, but they were opposed to mechanization in the service of capital and the cultural or political deployment of technology to exploit or endanger or impoverish people. So like the radical and traditionally come out of like the levelers and the diggers before them, they're not so much backward looking as looking backward in order to find the models that can be recovered for new social structures that are going to build a new world inside the cracked shell of the world. And this tension between looking forward and looking backward, this kind of temporal impossibility is the very definition of an avant-garde archive. So from the one side, the avant-garde is a temporal paradox. We only know something is avant, is avant-garde, once it is by definition no longer avant.  It's only after people follow them that they can be ahead of anything. It's only after you have the arrière-garde that anyone is avant-garde. And from the other side, the archives obviously look backwards. They're inherently conservative. There's no intention to something like the experimental of the avant-garde. They're trying to conserve something of what they contain. But they're also indexing a future. You're archiving for some user at some point in the future for some use that you're saving all this material to begin with. And if the work on the clips had done their avant-garde job, I wouldn't need to be saving them. They still have some potential, I must believe, to do something for us today or tomorrow. And for some of these works, I'm going to stand here. Someone may have arrived. Some of the very earliest works on the clips, writers for whom I had complete uvra, have recently had their books republished, have had their first flurry of have scholarly or critical chapters and articles 40, 50 years after they were published. Straight from these files on Eclipse, Norman Pritchard's two books recently published by two different presses, along with scholarly book chapters, these included in The Last Whitney, Biennial, Russell Atkins, with an anthology of scholarly essays, and selected poems along again with brand new academic articles, same for Peter Inman, same for, same for Bernadette Mayer, who's had new books republished, new museum shows. And in fact, the next addition to the archive is going to be the complete correspondence between Bernadette Mayer and Clark Cooley. So that preview for you is the near future of the backward looking archive. In my point here, not so congratulatory prescience, this is for authors out of 130, that's, someone who's doing math can tell me that's 3%, that's not a great batting average. My point and said that, you know, rather than be something like an anthology, which fixes a tradition, the point of eclipse has been to be the start of something in the start of future uses that I don't even want to try to imagine, which is built into the structure of the site and it's untagged, plain text, anti-semantic, bloodite ethos. Okay, that's enough. For me, I hope we can have more conversation about what this could possibly mean for people doing projects. Today, questions and objections and metadata questions. Well, I appreciate this talk. My first website was built with the codec in the URL. So it's going very nostalgic. I was wondering if you could comment on sort of there's a current trend to get into the idea of like minimal computing. When it comes to digital scholarship projects. So I was wondering, do you think that since it is saying the books are kind of sustained the same for so long, it's actually at the forefront of that minimal computing? Not only inadvertently, because of my ignorance, but I think it would be a good reason to think why would you want to do something that is not as fancy and flashy and pitching ahead of the curve. You know, the other, I should say the other irony here, right, is that I'm archiving these books. They're very sturdy. They're on paper. I don't need anything to access them except light on in the room I want to read in. All of these are originally originally on zip drives. That's I omega which lost 95% of its market share by the middle of 2000. I transferred everything to CDs, the CDs that are hold the original stands are already deteriorating. So the idea that the idea of permanence. This looks incredibly permanent after 25 years, but how long books been around on paper. I'm not going to knock it out last. They're doing it. I don't know technically how it worked, but he had much for the same file size, you could, you could zoom in at scales that were smoother and deeper than you could. You can use for a while with map papers. So you see if you scan the map you could zoom in. Just like a word or two I am curious what sort of. What's the kind of gatekeeping about like why, what in my opinion is kind of a finite number of text process of like it's about the authors want to be involved. Is it about you believe there's no other way to act with these facts about, you know, what makes that selection. Yeah, me, you know at the heart of it. Yes. Things that I want to share. Things that the origin of the project goes back to 1998. It was a moment when. Well, I'd moved, I'd moved from Berkeley, which had all these used bookstores with plenty of small first literature in them and a great library. And for instance, I don't mean the library they have an amazing library but not if you want to work on contemporary experimental poetry, nothing. I suddenly realized that, you know, I have this kind of flag waving belief and teaching the avant garde and teaching the contemporary, and then you can't teach this if you can't give books to students. And then when people were starting to talk scholars ostensibly scholars were starting to talk about language poetry, which they'd never read. You got these articles saying that you, they did or didn't believe in language, but, and I just have this is crazy this is like magic by a Renaissance scholar I said you know, really don't like Cavalier poetry. I've never done or anything but I have strong feelings about it, so that we got to make stuff available. I just want to share things. So that's how it starts and then most of it is me thinking, it'd be great if people knew about this, either because I think it's good, or just because it's really weird like some of the stuff is good because it's so bad. So just one examples of kinds of extremity that you know I think you get people kind of feeling that they know, you know that something is very, is very radical or something it's like a radical book work because it comes in a box, but they don't know the more extreme works that would put that into context, even if they're good or bad. So it is accessibility for and these are all for the most part cases where like I couldn't get one of these texts outside of this. Yeah, these were, I mean, there are exceptions this but these were for the most part published in editions of 150 in 1978. They're very expensive if you can find a copy, they're in special collections, which is great but hard for lots of people to access at once. They're just unavailable. And the point I want to make about the hand typed HTML and the O'Reilly guide is, you know, I don't, I think of eclipse as not being the gatekeeping site of record and institution but rather the model that says who is not that hard, go build your own. If you don't like if you don't like the stuff on eclipse, there should be hundreds of eclipses in which people make available the kind of books that I don't want to read but that you really do want me to read and that would be. I've got two, I've got two points I don't want to start it. Let me start small and say, essentially, no. And an author who was part of the first person eclipse, who actually not the schizophrenic is not well, so I want to make light of it but the contract saying that I would never archive material of his own eclipse. So I took that off. I know it's not illegal to use them. But the years later his literary executor after he died, called me and said, you know, this work would make so much sense on it. They're missing puzzle piece by isn't it there. So we put it back on. Or this is also probably a case of diagnostic problems but they're bought one of me go through and put the little, the little C inside a circle which not even required anymore for copyright to copyright his age design, which is that he types that his age is just like the manuscripts he's been sent from the authors which look like every home ever quad trains with the first letter capitalized. So I've had a few moments like that, but essentially not because and I think what. I'm going to get to, maybe not project Gutenberg, but kind of shadow libraries you get with Sean Dockrey's are, or do Sean Baruch's monistro, or Marcel Mars and heroes memory of the world is pirate sites. I'm which evolve the cooks evolved in have direct dialogue with these. These sites and these people get a close and it's everywhere, which I worked on at the same time, which was post first asked questions later. And so I'm often embarrassed that it clips is completely permission to know 100% above board. In terms of intellectual property, which I don't believe in. But the difference between eclipse and those sites is that the community of writers on the question, the people who might be in the same room in real life. Some angry dog. In the same room as a dog and there are one in real life. And in which, in those cases, the, you know, specific architecture student and you're using are you might. You might know a group of people you want to collaborate with, but you don't know John Baudrillard, and you don't know whoever's an MIT publishing and you don't know who's distributing it. But for these, well, I'm only a step away from the people who are not only writing these works, but are typesetting them or printing them or publishing them or distributing them and are reading them. And so, there, I feel less inclined to disregard their concerns about. Okay, that was me, Andrew, and I know. Yeah, no. No, in fact, it's, you know, I think it's, I think it's not, you know, here in the United States, it certainly wasn't recognized as having a state-of-the-art favor. As the most rich enemy of us in the United States review for the Red Package, we would take on pretty durable, you might say, or something like that. But of course, this is because of the, you know, it's not through this. This is something I would listen to. But I think because I wouldn't, I think because I would never do it in places in the United States or what we do with, I think, my final answer, the answer is that I wouldn't do it in places in the United States. I wouldn't write a monograph just to people with it. I would write a monograph because I wouldn't write a monograph, but I would write it just to people with it. Yeah, so, like, I hope we're going to have a little tragedy of spoken word poetry, that it often dies when anybody was silent. They'll put out a chat book, but then, you know, when it kind of dies, people have come to open mic and they've given me their book. I'm going to submit work to the archive. Oh, make my own archive? Yeah. Also, since I'm not going to make sure that I increase my humor here, or so as anything, most of the books were scanned and scanned and written after, you know, and, you know, one class of whiskey, and they can scan it out, and it's the time that you don't want to watch a television show or do something that's completely different. Yeah, I think they're muted. I think we're probably at the top of the hour. If y'all have that appropriate, you are helping us pioneer this technology today in light of the topic. I didn't break it completely. No, you showed us something to be this big. But I just want to take a second to thank Craig for his talk today. Thank you to those of us joining us online as well. And we'll see you guys next time.


Hello, and welcome to this session. This is Professor Farhad. In this session, we're gonna be looking at complete corporate liquidation. We're gonna look at it from the shareholders' perspective. This topic is covered in the corporate income tax course, the CPA exam regulation section. As always, I would like to remind my viewers, which is you to connect with me on LinkedIn. You wanna make sure you subscribe to my YouTube. On YouTube, I have 1,500 plus accounting, tax, and all the thing lectures. If you like my lectures, please like them, share them, put them in the playlist. If you're benefiting from them, it means somebody else might benefit as well. This is my Instagram account. This is my Facebook, and this is my website. On my website, you can donate if you'd like to, to support the channel. Also, you can get in touch with me. Let's talk about liquidation from a shareholders' perspective. We looked at the liquidation from the corporate perspective. Now it's the shareholders' perspective. From the shareholders' perspective, it is easy. It's a straightforward and easy. Let's see how it works. Gain or loss recognize on the receipt of property from liquidating corporations. Simply put, you're gonna have to recognize the gain or the loss. And how do you compute this? Pretty straightforward, something that we are familiar with. Fair market value of property received minus the basis. Now, if you receive property and there's a liability, that property, then you have to reduce it by the liability. Generally, gains or losses are recognized. So basis in the asset received is the fair market value of the date of the distribution. So what's the fair market value of the date? That's the basis in the asset received. So this is the fair market value for you, okay? So going forward, that's gonna be your basis, okay? The fair market value, whatever you said your fair market value is. Now, special rules are for installment obligation. Those are if you are making payments, but we don't have to worry about this. So shareholder may defer gain recognition to point of collection. Basically, what you're looking here is the installment method, which is what I'm not gonna cover. I do cover it in my intermediate accounting if you're interested in that. Okay, now from a corporation's perspective, we already looked at the corporation. They must recognize all gains. If there's any gain, if there's any losses, see that this allowed losses. See the related party discussion and see the built in loss limitation as well as the parent subsidiary. So for the losses, we looked at those and for a corporation, we looked at those in a separate recording. Okay, let's take a look at this example to illustrate the concept. Green corporation assets are valued at 9.20 after payment of all corporate debt except $134 of taxes payable on the net gain it recognized on the liquidation. So there's still some debt that's related to the liquidation. Bruno individual and the sole shareholder of green has a basis of 280, compute the gain or loss recognized by Bruno on the liquidation. Now, what is the amount realized? Well, Bruno is gonna receive the value of the property, but Bruno is responsible for paying 134,000 on the liquidation because the corporation's still responsible for that. Therefore, 786,000 is the net proceeds that Bruno would receive. Now, we're gonna take the net proceeds, then deduct the basis. The basis and his stock is 280,000. And as a result, Bruno would recognize again of 506,000. So this is the answer. So basically, as I said, on the shareholders perspective, it's pretty straightforward. If you have any questions about this topic, please email me. If you happen to visit my website, please consider donating. And if you're studying for your CPA exam, as always, study hard, it's worth it. And see you on the other side of success.


Morning everybody, long time no vlogging. Yes we still have our Christmas tree because I believe that it is in fact growing. But I think I'm killing it slowly. Does anybody know how to look off to Christmas trees? I love how I call it a Christmas tree, what's the proper name? Don't even know, so why did I bring it up? Let me tell you about something, okay? I bought these squishies online. They were like 10 pounds or something, quite cheap or a load of them.   So many squishies. They're really satisfying.  Start and work on the old comic. I've been setting up a Kickstarter and I will probably like release that soon. I'm not sure if I'll do it next week because next week is the anniversary of when I started making these comics. Ooh, so that would be like a nice little thing to do if it gets funded. Oh my God, fingers crossed, the fear is real. And you guys, I'm pretty sure that I've reached 100 subscribers but my internet's not working so I can't check. Oh, slash time and I'm just making myself some potato salad and it's potatoes, egg, tuna, carrots, mayonnaise. It's not exactly the healthiest thing but it's yummy so whatever.  You can't give half stars, but my mind I gave it half. And it's basically about these four stereotypical people, a geek, a joker, a criminal, a princess. She's not actually a princess, popular girl I guess. And then they all have detention with this guy who gets murdered and then they're all suspects in this murder case. You read it from each person's point of view and you have to guess which one of them is guilty. Well, you don't have to guess but that's the story and I really liked it. At first I was really struggling, I think the first about probably 50 pages. I was like, I hate this, I don't want to read it. But then it got quite good. I would say it's a little bit generic but if you want an easy read then go for this one.  You're so cute. She's like, what are you doing? Give me a little, call my slumber. You have to have one of those days. Ah, ah, ah, sorry. Where nothing goes right, I think that pretty much proved my point over there. So I was trying to do some drawings to make a bigger illustration and no, not pleased. Not pleased with that, not pleased with anything. I'm just gonna give up for today, it's Friday and relax because I think sometimes you can just push yourself too much and the result speaks for itself. So I think I've done my comic, I'm doing a vlog and I've done a lot of drawing which I don't like so I'm just gonna chill and maybe the relaxation will make me doodle something more fun tonight. I think as well sometimes we definitely pressure ourselves and I think today that pressure got to me because in my head I'm like, I just wanna get to painting, I just wanna have something to draw. I want, I have something finished so I can paint it and stuff like that. Once you're thinking like that, it's time to put the pencil down and just chill, take a break. Anyway, thanks for watching this really weird random bunch of clips and drawings. I promise I'm gonna try and do more speed paints for you all soon. So please stick around for that. Again, 100 subscribers, really happy. Thank you everyone who has subscribed. Please don't unsubscribe because I've said this because some people might do that, I don't know why. Yeah, thanks for watching. Please like and subscribe for more and I'll see you around. Bye.