This is St. Tech, Hawaii. Community matters here. Aloha, and welcome back to Talk Story with John Waihe. It's been my pleasure for a while now to bring you my favorite people and having our conversations with them. Today we have a guest that I think that you will find very interesting. I would like to introduce all of you who haven't already met him to Kohio Lewis, who is the CEO of the nonprofit organization called Console for Native Hawaiian Advancement, or CNHA, which most of us know your organization as. Welcome, Kohio. Thank you God for having me. Now, I want to talk to you because, well, first of all, tell the people what your organization does and, you know, who's, who makes up the organization. CNHA has been around for 21 years. We're a nonprofit, member-based organization. So we have over a hundred native Hawaiian organizations that pay dues to us. And by way of those dues, we provide services to them. So over a hundred Hawaiian organizations belong to us. Yes. Belonged as members of your organization. So we're a member-based organization. We're governed by those members as well.  But our focus areas is advocacy for native Hawaiian, so public policy. We do capacity building, so we do some direct service. We also have a loan fund, a four and a half million dollar loan fund that revolves to support native Hawaiians with economic development. So, and we put on our native Hawaiian convention every year. Right. I've been to it. It's, you know, quite a few very good cross-section of the native Hawaiian community participates in your activities and especially at the convention. Absolutely. Yeah. So if you're a politician out there, make sure that if you want to make friends with the native Hawaiians, you ought to attend the CNHA convention every year. I just thought I'd mention that because I used to be in the profession. Anyway, I wanted to talk to you because, well, first of all, because of what you do and the extensive reach you have, but also about recent events that occurred in the Hawaiian community with the situation at the office of Hawaiian affairs where we saw a group of people, Hawaiian and non-Hawaiian actually, as it turns out, from the Polynesian nation of Atui, basically go and try to take over as they, you know, this is what they say, take over the office of Hawaiian affairs. I'm not sure what, but it looks like the assets. And in the course of doing that, there was actually some people from the office of Hawaiian, some staff people, not even the trustees, but some staff people who were physically beaten up, I mean physically hurt. In fact, one friend of mine or person I know even had his ribs broken. So as a result of that incident, you and a number of other leaders in the native Hawaiian community actually held a press conference. So I thought today it might be worthwhile for people listening to understand what happened and why the reaction and who the reaction was from. So why don't you tell us all about it? Well, I think I was shocked just like everyone else when we learned about what happened at the office of Hawaiian affairs and it happened on a date very significant to the Hawaiian community. And what date was that? January 17th, which marks the date of the overthrow of the Hawaiian kingdom. Yeah, because I, like many others, were, you know, watching the events at the state capitol as part of the commemoration of what is a very sad and significant day for our community. So on that day, of course, over 126 years ago, our queen was overthrown. So annually, a number of native Hawaiian organizations come together for a peaceful march from Mauna Aula where our queen is resting to the state capitol. And it's of course to remind everyone what our queen stood for, which is actually peace and reconciliation. So quite the opposite happened on that day. So while a number of our Hawaiian groups were marching through this peaceful protest from our peaceful march from Mauna Aula to the capitol, the kingdom of Atui, the Polynesian kingdom of Atui was at Oha, conducting themselves in a way that is just not becoming of what our queen would want or any of us. I understood they were actually pretending to be federal marshals of all things. I mean, I didn't understand that part. I didn't understand how the action of a separate activist group, why would they pretend to be federal marshals of all things? Which is so inconsistent with the whole idea of what that day was about. I mean, that day was about commemorating the fact that the United States landed troops in Hawaii illegally. So if you're going to copy what the U.S. does, why would you do that and espouse to be on the side of the queen and our history and the rest? I think, first of all, Hawaiians have an unrelinquished sovereignty. Yes, absolutely. And that's why I believe that a hundred percent. We just lack the government structure to uphold that sovereignty. And so what we have right now is a number of Hawaiian groups who have self-proclaimed themselves as the interim government or as the government. Atui is no different. Except why would they be pretending to be the people that they should be, I guess, advocating against? I'm assuming it's because their constitution or whatever they're going by is creating these officer positions. But really, it opens up a different hand as to why of all the different authorities you could name yourself, why choose something that's replicating. You know, it's just inconceivable to me. And maybe it's unfair to ask you why. I should actually invite them here. And if anybody from Atui is listening to this program, I would be delighted to have you. But anyway, so they went there. And what happened? So what I was saying was, I think a number of us in the Hawaiian community were just upset that someone would do such a thing to Native Hawaiians. So it's like Hawaiians attacking Hawaiians. In this case, actually, I'm understanding that some of them aren't even Hawaiian. They're actually of other Polynesian descent. But that's just not though. You don't attack Hawaiians, right? You just not to uphold Hawaiians and you physically attack them. I think all of us can disagree with some of the actions and decisions of the Office of Hawaiian Affairs. But there's a certain way that you uphold yourself because the how you behave is a reflection of the Hawaiian community as a whole. So their behaviors are just unacceptable. And what did they do? I mean, specifically? Well, they did. They assaulted staff within the Office of Hawaiian Affairs. And for complete disclosure, I used to work for the Office of Hawaiian Affairs. And the staff that was assaulted was actually my position that I used to hold at OHA. So it hit home for me. It hit home what happened. So this is the frontline staff of OHA, right? These are hard working people trying their best every day to make life and improve life for Native Hawaiians. So these are not the political people in the organization. They're not the decision makers by any means. They're the ones that say hello. How can I help you when you come into the Office of Hawaiian Affairs? Harmless, innocent. So to see what happened really hit home for me. And I think it hit home for a number of Hawaiians. So that's why we decided to galvanize. And oftentimes, Hawaiians have to put themselves in check. And that's what we decided to do in this case. Kahia or call went out to the Hawaiian community. Everyone that agreed that what happened was not pono or not proper. Let's come together. So when you say put themselves in check, what do you mean? You mean that the Hawaiian community needs to do its own policing? Absolutely. Absolutely. I think that, you know, oftentimes Hawaiians are the best advocate against Hawaiians. So, you know, when something goes wrong or is not proper, it oftentimes takes a Hawaiian to remind them that that's not pono or proper. So you're talking like my kupuna, like my grandmother, you know, whenever we were growing up, she was the one that would point out, you know, not this or not this way. Absolutely. Or we don't do that. That's not how we behave. That's not how Hawaiians behave. Right, because we certainly don't want non-Hawaiians selling us how to behave as Hawaiians. So the first people to put people in check should be Hawaiians. And that's why we came together. So you came together with a whole group of people, right? And the intention was to show that in the, you know, it wasn't a matter of what you want to believe in or how you believe it. In your opinion, it was that there are, there is a line. There's not to be crossed when you express yourself. Absolutely. Absolutely. And what's that line? I mean, what's that one is you don't assault someone of your own ethnicity, especially when it comes to a political issue. Well, I think you don't assault innocent people. Sure. Period.  Yeah, you don't assault anybody. Yeah. But I think in this case, who they pursued, you know, and how they pursued them just stirred emotion in many of us.  Wow, that's pretty, that's bringing pretty close to home. Right. Well, also, you know, people don't know my son also works there. So I was a little concerned as well. Right.  I mean, who are the groups? What kind of people? I mean, were you all of one political persuasion or? Yeah. So let me say it first. I let the kingdom of Atui has come to Oha before. Prior to this, when I was employed there, they would come. They've never taken on violence. You know, this is the first time they physically assaulted anybody, but they have come to Oha before. Going back to the question about who came together, it was a number of organ over 50 native white organizations, whom a hula practitioners all came together. And from the entire political spectrum and across the state to all islands. So this was not just Ohahu. This was leaders from across the Pai Aina or across the land. Wow. So you know, maybe we ought to, you know, I'm saying this a little cataly, but I actually mean it. Maybe we ought to say thank you. Absolutely. In the sense that they brought together that kind of unification. They did. They brought kumula. They brought native white organizations. Give us a taste of some of the people who, if you can, I don't want to destroy anybody's privacy. No, no, no. So I mean, you had the Association of White Civic Clubs were there. A number of civic clubs. You had kumul hula like Kaylee, Yvonne Shell, Napoel Gregg. You had well, she was there. She's another kumula. The day before actually the day before she was there the day of she was participating in the peaceful march from Mauna Aula. And then she heard what happened and came over to the office. Wow. You know, I have a lot of respect for these people, you know, Haleona Lee, Kamehameha Schools was there. So a number of organizations, everyone put their political differences aside and stood together. I understand that a lot of people who don't necessarily agree with the civic clubs and others in terms of our political aspirations are also part of this, part of this grouping. Very much so. I guess like John Osorio from, you know, the Hawaii Nui Akea. Well, he's the dean of the University of Hawaii. He was there. Hawaiian Studies. Yep. Lily Kala Kamehilehiva, well-known UH scholar. She's the protest against me when I was governor. But she never assaulted you. No, no, no. But you know, that's it's heartwarming. Yeah. Actually, for me, the hidden gem, we're going to discuss more about what the statement was and how people reacted. But the hidden gem in all of this was to see such an amazing cross section of the Hawaiian community come together on an issue. And that issue apparently was there is a line, guys, you know, our queen required certain kind of conduct, our culture requires it. Our political effectiveness requires it. And you guys crossed it. Yeah. Was that pretty much the summary? Pretty much. Yeah. And I mean, I want to add that a number of senators, elected officials within our state system had also signed on to this event as well. So cross intersection of Native Hawaiian community leaders, for cultural to organizations to Kuma hula. I mean, and state senators as well and state, state representatives. Well, that's pretty fantastic. We're going to take a short break right now. And we'll be right back. And when we come back, we're going to dig a little deeper into the actual statement itself. Hello, Dave Stevens, host of the Cyber Underground. This is where we discuss everything that relates to computers that's just kind of scare you out of your mind. So come join us every week here on think tech Hawaii calm 1pm on Friday afternoons. And then you can go see all our episodes on YouTube. Just look up the cyber underground on YouTube. All our shows will show up. And please follow us. We're always giving you current relevant information to protect you. Keeping you safe. Hello. Hi, my boo. Hi. My name is Amy or Tega Anderson inviting you to join us every Tuesday here on Pinoy Power Hawaii with think tech Hawaii. We come to your home at 12 noon every Tuesday. We invite you to listen, watch for our mission of empowerment. We aim to enrich and lighten, educate, entertain, and we hope to empower. Again, Maraming, Salamat Po, Mabuhay, and Aloha. Welcome back to talk story with John and our guest this afternoon, Coheel Lewis, the CEO of the console for native Hawaiian advancements CNHA. And we are discussing the reason events that took place in the Hawaiian community, both at the Office of Hawaiian Affairs, and just among many, many groups in response to what the nation of Atui, you know, did at the Office of Hawaiian Affairs. Now, I don't want to give the impression to anybody that we're picking on the nation of Atui because we would have, I think the people who participated in that and correct me if I'm wrong, would have stood up, no matter who behaved in this fashion. Absolutely. Absolutely. And you know, for the, well, anyway, for those of you who would like to ask us any call in and say something or ask a question, our call in our hotline is<PHONE_NUMBER>,<PHONE_NUMBER>. So the group that got together actually created a statement, which, by the way, is not that easy. There's been only a few times when we had almost unanimous consent on any kind of position paper. And in this case, it appears that that occurred. So I thought, you know, Coheel, if you could, our listeners might appreciate maybe you're walking through some of the high points of what that statement was, and what you were trying to accomplish. Sure. Sure.  Yeah, that's why we were here. Of a much broader statement, and it is not intended necessarily to attack someone, but rather put on notice that this is not how we behave as Hawaiians. Yeah, it's like my grandmother used to do, you know, Keone, you don't do that. We don't do that. So in this case, you know, the sound bite that might have been shared on the news was just a snippet of a much broader statement of Hawaiian community. So I'll share a little bit about what it says in here. It's unfortunate how the actions of just a few interrupted some incredible work being done in our community each and every day. Before they were attacked and challenged, OHA staff were actively working on advocacy efforts to ensure sufficient water for Kalo farmers, appropriate funding for Hawaiian focused education, affordable housing for our Hanna and respect for Hawaiian claims to land and assets. This is a fraction of the work here done at the Office of Hawaiian Affairs to serve our community, not to mention the myriad of other agencies and organizations doing amazing work as well. We will not tolerate extremists co-opting the Hawaiian sovereignty movement and all of the progress that has been made on behalf of our Lahui. So I mean, again, I guess the point was because I have seen meetings at OHA where it's hot and heavy, where people are passionate about their beliefs and, you know, have no inhibition about expressing it. So this is not a not a what you're talking about is not, you know, a reaction to that necessarily, but to the idea that what the people that were attacked were the staff, right, doing their job, the front line staff. And in this case, you know, that was, that was our point is they're innocent. They didn't do anything.  But even then, hopefully you conduct yourself in a way that doesn't lead to any kind of violent action. Right. I mean, the statement also points out that we're 550,000 strong. So that's how many Hawaiians exist right now. And they're probably 550,000 points of views. That's that that's what the statement goes on to say many of us gathered together to represent various differing ideologies, political theories and strategies to move our Lahui forward. We stand united on much, including our Kuliana to Aloha Aina, and to hold ourselves and our community accountable. So again, we're from all over the place. We have all kind of different ideologies, but we don't behave that way. It seems to be what you were saying is that but there is a line that we all agree on, right, that you shouldn't cross. Correct. And it got cross in this instance. Correct. Yes.  No, no, no, that I mean, that's the crux of the statement. I mean, it just says, we want to hold ourselves accountable. Again, we should be policing ourselves. You know, that's a really interesting concept, the idea of policing ourselves, as you say, the native Hawaiian community. You know, if somebody behaves in a manner that we don't agree, you know, that crosses that line, which I am taking to mean violent because surely, you can't be saying in this statement that people can't passionately protest. No, not at all. I mean, whether we agree with them or not, oftentimes, I mean, I remember, for example, when the Hawaiians, the group from Waimanalo and across the state very early in the 70s, went to the, the Hilo Airport, and essentially shut it down. I mean, it was a very effective protest. But it doesn't fall in the category of what you are talking about here, does it? No. And let me clarify. When I say police ourselves, I mean police ourselves in the sense of holding one another accountable and ensuring that they know what is Pili, what is Pono, and what is not. So in terms of enforcing the law, you know, that's a whole nother, that's a whole nother. That's somebody else's job. But in terms of, is there a moment to educate on what is Pono and what is not? Absolutely. And that was the one of the intents of this, of this gathering was community at large. This is not how we behave. Right? So it's a notice to the Lahuwi at large. Well, you know what's interesting is, and what I thought about is the fact that what, what we were, what was interesting is that there was a kind of subtle, I don't know whether I call this reaction to what happened there, in this sense, that it seemed like to a number of people that I have talked to, that if the Hawaiian group had done this to, for example, monarchy, or some where we have not done what was done there, not use any kind of violence, which I'm assuming that the entire movement was against, but that the penalties that people sought for people who were protesting against what was happening from the state and the general public seem to be a little higher, little stiffer than the penalties that were given to these people who actually beat up Native Hawaiian innocent workers. Right. So to the, first of all, I want to commend HPD because Oh, HPD, yeah. Susan Ballard in particular, because I think she has heard heard the kahia or the call from the native Hawaiian community, the responding officers that day did not know that someone was assaulted to the degree. Oh, great. So they, they were pursuing what information was available to them at the time. So HPD, by the way, it was not the, just so we clarified it, there was this, this, this press conference was not aimed at the HPD. In fact, Susan Ballard and the officers in general have always been, you know. But I think the severity of what occurred, you know, you're right, even though they did not have the information available to them at the time in terms of the degree of the assault, had they stormed any other state government office, would they be held to the same standard, get out one hour later, right? Yeah. $100 bail. So I don't think so. Do I think there's inequity one way or the other? Absolutely. But HPD looks like they are taking it seriously and they are, they've have since passed the case over to the attorney general, where he can determine what is appropriate and what is not. You know, that's a really interesting point. And it is sort of subtle and I'm not sure people are getting it. But what we are saying here is not only are we pleasing ourselves, but we want equal treatment. Yes. So that when people do things against Native Hawaiians, they ought to be treated in the same way that you would treat it if some Native Hawaiian did somebody who was in another state agency who was not doing things for Native Hawaiians. Absolutely.  And we have Ola Loa Aina advocates out there for speaking, Ola Loa Hawaii in court, you know, getting thrown in prison for that. Yeah, yeah, well, one good thing that has happened as a result of that is the fact that now, you know, Hawaiian is interpretation interpreters are provided, but you're right. The point is that I guess that this effort was the signal to the native, I mean, to the community at large and to the native Hawaiian community that number one, we are responsible for our own actions on the first instance that when it, when it crosses the line, we'll call it out. Right. And second, you know, don't think that just because this is Hawaiian on Hawaiian violence, that it ought to be treated any difference than violence that occurs anywhere else. I mean, I do believe that that's the message. By the way, I got, we got informed that the native, that the Polynesian nation of Atui were not acting like federal marshals, they were acting as federal marshals because they were trying to get certified as federal marshals. I don't understand the logic of all of that, but we were corrected. So maybe I, maybe there's a logic to that. I don't know. Yeah.  They had their own police force. They didn't have to pretend they were United States police force. So I got a little mixed up. I think it brings up an interesting point about the whole conversation about sovereignty in general. You know, Hawaiians have not had enough opportunity to discuss sovereignty. You know, so maybe there's, maybe this is a beginning to a conversation about sovereignty. You know, the, the furtherance of, of native Hawaiian rights and, and really reconciliation. Yeah, reconciliation. Which by the way, I just wanted to again add something, Dan, to your statement that we have unrelinquished sovereignty. It's not something you just made up. It's actually the language used in the Apology Resolution that was passed by the United States Congress and signed by the President of the United States. It's an acknowledgement that that exists. I want to thank you for all the work that you're doing for Native Hawaiians in the state of Hawaii and elsewhere. Thanks, Cup. And thank you for appearing and for enlightening all of us. Yes. We'll be back in two weeks, I believe, for another talk story with John Waheed. Thank you all for joining us this afternoon. Aloha.


Hi this is Dr. Don. I want to take a few minutes and work through a problem out of my stat lab where we're required to create some histograms. We're given raw data, a data table, and then we're asked to create three histograms with five, 10, and 20 classes. Now I'm going to walk you through step by step showing you both stat crunch and also excel. Well let me show you this just so you'll see where I get this to save a bit of time. Here are the right answers for the five class histogram. You can see it's pretty straightforward. I'm going to grab a screenshot of these and I'll compare these to what we do with excel and stat crunch in a minute. Down here when we're looking for the 10 classes is this one. Pop that out and we've got some ups and downs there on that one and then on 20 I'll pop this one up and it looks even more funky. We've got a lot of bins there but some white space. So I'm going to grab screenshots of those so we can compare them as we go through stat crunch and excel. Now remember when you're in my stat lab you've got this little blue rectangle there. You can click on it and you can open up that data table in stat crunch or excel or you can copy to a clipboard if you've got some other software you're using. I'm going to open it both in excel and in stat crunch. I like to use excel to do the preliminary calculations. Now you can do this with a hand calculator if you want but I just prefer to use excel. You know if you follow me I use excel and stat crunch interchangeably to get the best of both worlds. So we're going to jump over here to excel. So here's the data once I open it in excel it puts it in column A and in order to get the information you need you need to get the max value the min value and the range and you can just do that with excel functions the max function the min function and then just attract those two values to get the range. Once you get the range we divide that by the number of classes. So if we divide 14 by 5 we get 2.8 and then 1.4 and 0.7 for each of the other two. But remember when we're making histograms in particular with my stat lab and stat crunch we always want to round up to the next integer value. So I use the roundup function there to give me 3, 2, 1 for 5, 10 and 20. So let's jump back to stat crunch. So I'm in stat crunch there's my data and the first column which it is called variable 1. To get the histogram we're going to go to graph and then go down to histogram and we get a dialog box we've got to tell us which column has our data variable one click on that and what we need for this particular problem we just need to pay attention to this part here which says it's about the bins it defaults to the frequency distribution which is what we want for this histogram. So we've got to start the bin somewhere it's important again in stat crunch and my stat lab that you start with your minimum value which would be one and then we're going to set the width here for the first option five classes and the width is three for this first option. So we just click compute and here we've got our basic histogram and I'm going to expand this just a little bit you can see comparing it to the correct answer for five classes it looks pretty pretty close the only difference here is that the x-axis starts at zero ours is one we can fix that by going to x-axis and we're just going to start that at zero and click okay. Now you can see the charts are identical here this is at seven and this upper one here is above 15 but not to 16 and so that looks pretty good. One final thing I want to show you because it's critical when we do this in Excel is to understand how stat crunch creates histograms. Notice here when I hover over the first bin it gives me the frequency the number seven and it also tells me down here where it says variable one column and it says it's one and four if you notice one has a left excuse a left bracket by it and that's called a closed symbol so that means it includes one in that particular bin the four has a parentheses that's an open symbol which means four is not in this first bin it's over here in the second bin now you can see four has the closed bracket by it so it says four is in this bin seven is not and then seven is in the third bin ten is not so four ten is in the fourth bin 13 is not and 13 is in the last bin so that's going to be important when we get over to excel now to create the next portion we're going to go to options edit and all we need to do is change this width from three to two which is our next histogram and there we get that histogram we could change the x-axis again I'm going to go ahead and bring up the the same basic form is there again you can set that to zero and then finally I will edit it and go to one for the 20 you can see again it matches that we've got the same pattern here so you can get the right answer so now we're going to do this second part and the next video which I have a link to below


In this presentation, we will discuss cost volume profit analysis or CVP analysis. First question we're going to have is, why use cost volume profit analysis? What is cost volume? Support accounting instruction by clicking the link below giving you a free month membership to all of the content on our website broken out by category further broken out by course. Each course then organized in a logical reasonable fashion making it much more easy to find what you need than can be done on a YouTube page. We also include added resources such as Excel practice problems, PDF files and more like QuickBooks backup files when applicable. So once again, click the link below for a free month membership to our website and all the content on it. Cost volume profit analysis, CVP analysis. First we want to remember that this is a managerial accounting topic. So when thinking about financial accounting, we typically will not hear the term CVP cost volume profit analysis. We're not applying rules such as generally accepted accounting principles here and therefore we're not required in any way to have a cost volume profit analysis as CVP analysis. Why then would we do it? It's for decision making processes. It's for internal processes. It's for managerial accounting. One of the major benefits that a cost volume profit analysis will provide our planning tools. When we break things up into a cost volume profit, a CVP analysis type of setup, we have a much easier setup to run scenarios, to run plans, to run projections, to look out into the future and think about what could happen. Now you might think isn't that just what the financial statements are for? What about the normal income statement? Isn't that supposed to measure performance, show performance and help us to make decisions in the future? And the answer is yes, the financial statements do do that, but there are some limitations in terms of forecasting. So remember when we think of a normal type of financial statement, the income statement is usually what we're going to consider when we're considering performance. Those are the timing accounts. Those are the accounts that are determining how we did over time. In essence, revenue minus expenses. How much revenue did we have and how many expenses do we have to incur in order to help us to generate that revenue, given us that bottom line number, that net income. The difference usually is where we categorize the costs. When we think about a normal type of income statement, we want to think about that income statement from the perspective usually of an outside user. Now again, that doesn't mean that an inside user of managerial accountant doesn't take this same information, but note that when we think about generally accepted accounting principles, remember we're thinking mainly about the outside user. The outside user wants to see what really happened over the last year and they want to see the big picture view of that so that they can make investment decisions. And therefore the grouping of the expenses are going to be in alignment with that objective. So we have the revenue and then the expenses is what we're considering. We're considering here a manufacturing type of company usually broken out into cost of goods sold, those things related to what we are selling. That's a category type of grouping or grouping anything that is related to the selling. Remember that if we make things, we're talking about direct materials, direct wages, overhead, a lot of things are going to go into that cost of goods sold number. As we consider it, the different, the behavior of those costs will be much different, but we want to group them in this category by what they do, what do they do, they're there as part of the inventory that we used in order to sell to help generate the revenue. That's how we're grouping the expense that gives us the gross profit. And then we have the other types of expenses, including the operating expenses of selling expenses and administrative expenses. Now again, these administrative and selling expenses are in terms of what types of things they are for, they're clearly for selling and administrative and that's going to be there grouped by their function. They're not grouped by the behavior or how the costs act. And therefore when we get to the net income then of course the net income is the gross profit minus the operating expenses that gives us our net income in a normal type of income statement for a manufacturing type of company. This gives a great summary of what has happened. It does so based on the groupings of why we made these expenses in terms of what it's doing for us to help us to achieve the goal of revenue generation. The problem is if we look out into the future and we start to run scenarios and say, well what if we sell more stuff? What if we sell less stuff? It's more difficult for us to run through this entire type of income statement in a budgeted type of income statement in different scenario settings because the things that are involved in these different categories act differently as production level as the volume of production increases and decreases. So for example in Cost of Good Sold we might have the wages could increase to some degree by the people that are working hourly. It might go up with each level of production but we might have some people that are salary too and their wages aren't going to do anything if we go up in terms of the amount that we produce. And therefore if we were to increase production and think about, well what would happen if we sold this many units next year or this many units and we had a set of increasing number of units that we could possibly sell and we want to just run a bunch of projections on that. It would be difficult for us to do that if we group costs this way by what they're for rather than the behavior of how they act because then we're going to have to go into these and say okay well how is that going to increase or decrease wages and it's difficult to know that because of the structure. So that's going to be leading us to the idea of grouping costs by behavior. What we want to know is that if we sell for example coffee cups if there's an increase in the number of coffee cups what's going to be the increase in net income. To do that we need to structure our income statement differently or at least to do that a lot more easily. We can structure our income statement differently. Another common question for managerial accounting is if we're thinking about the rent or the fixed cost let's say the rent if we want to know how many units we have to sell in order to pay the rent words how many number of units must we sell in order to cover the fixed cost of the rent. These are types of questions we consider in a CVP type of analysis. How does it work what's the major process that we're going to use in a CVP type of analysis. We're going to take the expenses and we're going to break them up not by what they do we're not going to group them by selling an admin or cost of goods sold but by how they act. So we're going to break up the expenses by how they act. We want to break up all the expenses into two categories fixed costs and variable costs. Let's see all the expenses and break them up into fixed type costs and variable type costs. Now a lot of costs this will be easy for us to do if we think about a salaried employee they typically are going to have a fixed type of cost. We're thinking about the rent the rent is what it is it's going to be fixed no matter how many units that we sell and there's going to be some things that are variable if we're talking about direct materials into our inventory typically as we produce more than it will go up at or standard rate as we increase the level of production. Note however that the CVP analysis does make us or force us to take those types of costs that don't line up specifically into fixed or variable and break them up in some way. So that's going to be one of the problems that we have with a CVP type of analysis. We want to break everything up as if they by their nature behave as fixed or variable type costs not all costs do. We do not which means that we're going to have to make some type of estimates in order to do so and what's going to be the payoff of doing that once we do that then we can make these projections much easier in essence then we want to break our normal type of income statement into a contribution margin type of income statement so we're going to have the same bottom line the same net income but we're going to get there a little bit differently we're going to group things a little bit differently or a lot differently we're not grouping by what these expenses do for us we're grouping by how they behave so in the variable costs for example we have the direct materials we've got the direct wages and the sales commission notice that sales commission is totally totally different than say cost of goods sold which is what the other two items are in in a normal income statement we wouldn't group this way because they are serving different purposes although it's for revenue generation they serve different purposes different categories within that goal but in a contribution margin we group them in this format because they behave similar and that will help us with projections as we'll see that'll give us the total variable costs then we'll click the revenue minus the total variable costs we call that the contribution margin again you'll never see a contribution margin in generally accepted accounting principles it's not in a normal income statement you're probably considering about this stage in the income statement is something called gross profit on a normal income statement revenue minus cost to get sold sales minus cost to get sold that is not this number they're not the same at all here because remember variable costs they're by basic they're not by what the costs is for they are by the behavior and then we have the fixed costs these are the costs that don't change with the level of production in our case we got the taxes we got the maintenance on the factory depreciation lease administrative salaries a rent and then the rent on the office as well as the rent on the administrative office those giving us the fixed costs if we subtract out then the contribution margin minus the fixed costs we get the income before taxes then the tax calculation then the net income so again bottom line the same as a standard income statement the approach different as you can see here it doesn't really show you exactly why we would do this yet but when we consider how to think about projections in the future we'll see that this format will be much more useful and easy for us to work with


The Nigerian government and stakeholders in the health sector have been urged to focus on scientific research that will attract the gains inherent in herbal medicine to boost the nation's economy. Vice Chancellor of the University of Medical Sciences Ondostate, Professor Adesha Gong Fatusi, gave the advice while briefing newsmen, Fatusi said with proper and necessary funding of scientific research on herbal medicine, the abuse of dosage will be checked. The University of Don noted that Nigeria has a rich history of herbal medicine, hence the need to subject plants to sufficient scientific rigour for the benefit of mankind. So one of the things that have been done in the Nigerian Abbas sector has been doing it the way our fathers are doing it. No measures, no dosage. So we just use those drugs. Don't drug a scientific word, work that way. Every drug must have clear indicators. Nigeria is facing a great danger, unfortunately Nigeria is sleeping. Nigeria has fire on its roof, but Nigeria is sleeping while the fire is burning. Because the rate at which we are losing our health professionals is such that in the few years to come, if we don't take care, our health facilities will not have enough more power. We are getting to the stage today where you come to the teachers' hospital, there are no do-not-do procedures in many teachers' hospitals. And increasingly, medical teachers are living in the country. As well as we have is simply facilities that are personal. Hello, hope you enjoyed the news. Please do subscribe to our YouTube channel and don't forget to hit the notification button so you get notified about fresh news updates.


Is lesson planning worthwhile? Lesson planning is a frequently used tool by teachers to provide a lesson's direction, aim, activity outline, and a record of the material taught. It tends to be a very individual exercise with some teachers preferring to do little planning, and others preferring to plan thoroughly. Factors that might impact on this preference, are likely to be a teacher's level of experience, and also possibly the school's requirement for a teacher to follow a set syllabus. Who is against lesson planning? Those that argue against lesson planning believe, that a lesson plan discourages teachers from being flexible, and responding to student needs and interests as they develop throughout a class. Another argument is that lesson planning causes a lesson to be too teacher-centric. On the other hand, proponents for lesson planning argue, that a lesson plan helps the teacher to provide a direction for the lesson, gives them something that they can refer to throughout the class, will help the teacher to be well organized for the class, and it will provide the teacher with a record of what has been taught. For inexperienced teachers in particular, there appear to be many reasons why preparing a lesson plan is valuable. Inexperienced teachers may not be as well equipped to deal with unexpected subject matter issues, questions, and activities that might arise as a result of an unplanned lesson. This could result in the teacher losing credibility with their students, and leave students feeling frustrated with the lack of overall direction and logical progression of topics. For inexperienced teachers at least, the positive outcomes of lesson planning appear to outweigh the arguments against it. Principles of planning. There are various lesson planning principles, that will allow a teacher to get the maximum benefit from using a lesson plan. Lesson plans should include the learning objectives of the lesson, or what students should have learned by the end of the lesson. The teacher may also choose to include their own personal teaching aim for the lesson. The lesson plan will also include the language point, that is going to be focused on during that lesson. Other useful inclusions in a lesson plan are any expected issues, the teaching aids required, the activities that will be used and timings. Teaching approach. Creating a lesson plan can also help teachers to stick to a recommended ESA style lesson. This type of lesson plan helps a teacher to encourage and elicit student participation, and allows students to be introduced to new concepts, and then have the opportunity to consolidate these new learnings. One advantage of the ESA methodology is that it allows for flexibility, as teachers can move back and forth between some of the ESA elements. This flexibility combats some of the arguments against lesson planning. New teachers might find it especially useful, to have their lesson plan specify the ESA element that each activity relates, to so that they can ensure they are structuring their lessons in the most effective way possible. The TESOL course content provides lots of example activities and ideas for each ESA element, across many different language learning points, to enable new teachers to be able to start completing effective lesson plans right away. Do you want a teacher broad? Take a TEFL course today. Overall, the arguments presented here suggest that lesson planning is a worthwhile exercise. Especially to a beginning teacher. A lesson plan will help a beginning teacher to ensure they are using an effective lesson structure, as well as ensuring they are clear in the lesson aims, organized with materials, and prepared for any issues that are likely to arise. While lesson planning may lead to less flexibility, this is partly combated by employing a reasonably flexible methodology. The ability to teach flexibly will likely come to teachers as they gain more experience. Thanks so much for watching. We are ITTT, the leading provider for TEFL and TESOL training courses. If you like this video, please subscribe by clicking that button down here, and click on any of the videos here on the left for more interesting teaching tips for getting certified to teach English abroad and online.


It is now time for oral questions. I recognize the leader of Her Majesty's Loyal Opposition. Thanks very much, Speaker. Speaker, my first question this morning is to the Premier. It's now been six days since the Long-Term Care Commission issued its report outlining the horrifying conditions in long-term care as COVID-19 ripped through as well as this government's failure to protect seniors. In fact, I quote from the report they said, alarm bells should have been ringing loudly in Ontario. There was no plan to protect residents in long-term care. The Premier and the Minister all summer long claimed that there was an iron ring around long-term care and everybody knew that there was no such thing and yet nobody on the government side is prepared to take responsibility for the tragedies, the horrifying tragedies that took place in long-term care. When is this Premier going to do the right thing and remove the Minister of Long-Term Care? To reply, I recognize the Premier. Through you, Mr. Speaker, I first want to acknowledge the families who loved ones were impacted by what happened in long-term care homes. It was a tragedy and it was absolutely terrible. Our government called the Commission to action to provide accountability and justice for the families as soon as possible. It is now all of our responsibilities to fix a system that no government has gotten right. Not Bob Ray, not Mike Harris, not Dalton McGinty, not Kathleen Nguyen. The final report shows what we've been saying all along. After years of neglect by governments of all political stripes, red, orange, and blue, our long-term care system was broken. But, Mr. Speaker, we're the government who will finally fix it. According to the Commission report, I'll quote, many of the challenges that had festered in long-term care sector for decades, chronic underfunding, severe staffing shortages, outdated infrastructure, and poor oversight contributed to deadly consequences for Ontario's most vulnerable citizens during this pandemic. That's your question. Well, Speaker, part of the Premier's problem is nobody has taken accountability for what happened in long-term care through the first and second waves. And there's no denying that decades of Mike Harris and Dalton McGinty and Kathleen Nguyen and Stephen Dalduca were a big part of the mess in long-term care. But this government has to take some responsibility for the cuts that it made in 2018 cancelling the comprehensive inspections. In 2019, cutting funding for long-term care and for public health. No single home has lost a license. There has been no minister that has lost their job. There have been literally no consequences for the horrors that families live through through COVID-19 in long-term care. Why does this Premier continue to protect his minister instead of showing families that someone will step up and take responsibility? The Premier needs to do that by removing the minister of long-term care from her portfolio. The Premier. Well, through you, Mr. Speaker, I have full confidence in my minister. She's done more as a doctor to serve those most in need than anyone in this chamber. Anyone, bar none for 30 years.  Her voice and experience are vital as we correct the decades of inaction in long-term care sector caused by many governments because of her leadership, we're already seeing success in this sector. For example, thousands of new long-term care beds being built, the implementation of four hours of care, and hiring thousands and thousands of new PSWs. Speaker, it's absolutely disheartening to hear this Premier defending his minister of long-term care instead of having spent the last year defending seniors who were losing their lives to COVID-19. I want to tell the Premier something that I asked his minister on Monday. I want him to hear what I asked her. The Commission, of course, had a number of family stories that they outlined which were just horrifying. But on Monday, here's the one I decided to bring forward, and I quote, of all the pictures I have of my mother over the years, the one that's burned into my mind forever is her lying there in a wet diaper without even a blanket to cover her with her arm up, stretched in the air, begging for water, and asking God why he had forsaken her. Speaker, this can never happen again in our province. Front-line workers, family members, have no confidence in this government, in this minister, in this Premier to fix long-term care. The very least this Premier should do is show some accountability. Fire that minister from her position because nobody has any faith in her ability to fix the system. Members, please take your seats. And the Premier to respond. Sure. You know, what I do agree with the Leader of the Opposition, it was a tragedy. And it's heartbreaking hearing these stories over and over again for decades of neglect. And, you know, we saw this happen right across the province, but, you know, we looked at, let's use Roberta Place and Barry, that the UK variant got in there. One person wiped out all of Roberta Place. The mortality was up close to 100. The infections was 200 because the variants got into our country. Just one person, yesterday, 12 people that we know of, that we know of just going through the airport came in with COVID. That's 12 people. Multiply that by 10 in a day if they don't stay at home. Because they aren't staying at home, by the way, Mr. Speaker. We need the federal government to stop the leak. It's like there's a hole in the roof and the water's pouring in and the federal government's just not doing anything about it. And it continues to spread. We, all frontline healthcare workers are working hard. Everyone's getting vaccines. We're working around the clock, but there's a gaping hole right now. And I'm asking once again for the federal government to tighten up our borders until we don't see this tragedy happen in any long-term care. The next question, the Leader of the Opposition. Thanks, Speaker. My next question is to the Premier, but the people of Ontario deserve more than a Premier that just deflects to another order of government. Residents and families are desperate for change in long-term care, but we got a pretty clear signal yesterday that that change is nowhere to be found. For example, top executives at for-profit long-term care chains collected massive bonuses during 2020. Well, literally thousands of seniors were dying in long-term care. The CEO of extended care was paid $1.7 million. The outgoing CEO of Sienna, $4.7 million. The extended care is the same chain, long-term care chain that operated Orchard Villa, where some of the most horrifying situations occurred, where people were dying of neglect and dehydration. Can the Premier, how can the Premier continue to defend making profits in long-term care, continue to shovel public dollars at for-profit long-term care homes in our province? This should stop. Will he make that commitment? Thank you, Mr. Speaker. I know it's easy for the leader of the opposition to blame my great minister, but the buck stops with me. That's what it stops with. It stops with me, and I'll take responsibility across the province, and I'll tell you what we're doing to correct it. Just think of 15 years under the NDP and Liberals, and especially the last few years, 2011-2018, 611 beds were put together out of all those years. I'll tell you what we're doing to fix it. As the province, as the Ontario government is moving forward, with 80 new long-term care projects, which will lead to an additional 7,510 new beds, 4,197 upgraded long-term care spaces, Ontario is investing over $933 million in these projects province-wide. On top of that $1.75 billion already earmarked for delivery of 30,000, compared to 611 to 30,000 new spaces over 10 years. We're hiring over 27,000 PSWs and nurses. That's 27,000. We recognize there was a problem. We recognize there was a massive problem. But guess what? Thank you. Supplementary? There is absolutely no doubt in anyone's mind that the long-term care system is a broken system. But here's another example of how this government is prepared to carry on. Sienna and extended care took $157 million in COVID funding. And the government continues to shovel more money at those operators. These are operators in which their homes were literally scenes of horror for residents and family members, homes like Orchard Villa. The sector is one in which these bonuses are being paid while senior executives are mocking grieving family members, suggesting that they're launching blood-sucking lawsuits. These are the buddies of this government. In fact, to add insult to injury today, the Minister of Energy appointed one of the vice presidents of for-profit extended care to the board of the IESO, a nice cushy appointment by this government. Will no one on the government side ever step up and stand up for the families and the victims in long-term care instead of their friends and buddies in the for-profit industry? Thank you. Just a second. I recognize the premier. Again, I have no buddies in long-term care. But do you know who my buddies are? They're the frontline PSW. The nurses that are working. All of us. Thank you for coming to order. We're the first government in Ontario and Canada, and I'm sure probably one of the first in North America that will direct four hours of care on the average to every long-term care resident. Mandating air conditioning, and I want to give the reporter from CBC they deserve the credit, mandating air conditioning in long-term care homes, investing over $100 million to train up 8,200 PSWs. Our government has approved nearly 1,200 PSWs in staffing, as I said earlier, for 27,000 new staff. Over the few short years we're investing more than $9.6 billion the previous government and then NDP that supported them for years never ever invested. Mr. Speaker, we're exceeding the NDP's own platform target of 30% increase in spending by 2028. That's what they were asking for. With our pandemic pay program alone we hired 8,636 staff. Thank you. Thank you, Premier. Thank you very much. The final supplementary. Thank you, Speaker. Nearly 4,000 people lost their lives to COVID-19 in long-term care and thousands of others lost their lives to neglect and dehydration in long-term care. The minister of long-term care has not taken any responsibility. She has shown no remorse for what happened. The government plan that the Premier likes to talk about is way too late. The commission said clearly that changes have to happen now not in 2025. So I asked the Premier again, will he do the right thing? Show the families, the survivors, the families of victims of COVID-19 in long-term care that he understands that his minister has no credibility that families don't trust her, they don't believe in her and fire her so that they can maybe find somebody to do the job properly. And to reply, the Premier. Well, you know something, Mr. Speaker. I'll stand up for my minister all day long because the leader of the opposition wasn't on the polls until midnight that I would be speaking to the minister day after day after day the conference calls her leading the charge making sure that the appropriate changes that were ignored for decades. For decades, Mr. Speaker. She showed leadership. It was a terrible, terrible situation. Order. It was an absolute tragedy that happened not just here in Ontario, around the world. We saw what happened in the U.S. We saw what happened across Canada from care. It was a tragedy, but Mr. Speaker we're going to fix it. We're going to make sure we fix it and again, Mr. Speaker I will take personal responsibility we will make sure we fix it we will make sure that we have rapid builds we're going to make sure we hit our target of 30,000 new beds over the next 10 years we're well on our way this will never happen again. Thank you. I have a question. The member for Brampton center. Thank you, Speaker. My question is to the minister of long-term care Speaker the minister has been running from the press gallery she's been hiding from her record of failure but you know who can't run Speaker and who can't hide the thousands of Ontarians that died in long-term care or the staff that had to watch painfully ask those folks they can't hide Speaker and this minister stood by and watched this all unfold will she finally show some leadership apologize to these families and staff and will she resign Thank you Thank you Speaker and I certainly understand the upset from the families and the commission has been very clear the report it indicates the long-standing issues the structural issues the staffing issues in long-term care and absolutely I've been very clear and repeated this numerous times that I do take responsibility for the well-being of residents in long-term care I do take responsibility for the staff and the family I came to politics because I recognized the importance of long-term care I recognized that for decades the measures weren't being taken so long before the pandemic came I was taking responsibility for this trying to get to this place to be able to make the changes necessary which we've done we already started with a staffing a staffing study the capacity building 15,000 new beds in 5 years 30,000 new beds in 10 years the commitment to 4 hours of direct care innovative programs like the community paramedicine to keep people in their own homes the infection prevention and control the integration with hospitals and public health we will continue to do this because we are committed to solving the problems in long-term care so that this doesn't with all due respect to the minister these families are not just upset they are dealing with trauma, with pain with mental health impacts that will last for much longer than I think this minister understands let's recap what we've heard from the minister this week she said that she didn't start the fire in long-term care she said that the death of 4,000 Ontarians was overdue and she said that she has nothing to apologize for she even said that it's everyday Ontarians who need to do some soul searching about why conservatives let their loved ones suffer and die from neglect this minister didn't take action when she was supposed to they didn't hire PSWs over the summer they didn't increase infection control measures in our long-term care homes they failed to ask the only one that needs to do some soul searching is this minister and she needs to resign when is she going to do that thank you I know very clearly what is true and what is not true we look at the response to the outbreaks in our homes we were working round the clock to address the capacity issues the overcrowding in long-term care to address the staffing making sure that we were taking every measure possible integrating the acute care sector into long-term care homes the public health inspections the public health efforts to support these homes and training people during this time to make sure it was necessary starting with the staffing plan that we had already undertaken and begun and hiring over 8600 people into long-term care with the pandemic pay with the efforts in infection prevention and control we were able to reduce the level of severity of the outbreaks and I'm so grateful to the hospitals for coming to our aid when it was necessary we were making sure all these leavers were being taken to advance long-term care on the staffing, the 4 hours of care on the capacity, on the innovation programs on the infection prevention thank you very much the next question the member for Northumberland Peter Burrowse thank you speaker a speaker over the past number of months as I and members in this legislature have been dealing with the very real conversations with constituents about variants of concern wreaking havoc in our communities Mr. Speaker I join members on this side of the house in making the very real and difficult decisions to protect the health and well-being of Ontarians throughout this province and I know that one thing has remained consistent since the very beginning our premier has led the charge in calling for the federal government to address these variants of concern at the source I know in fact in the last number of weeks our government has written a series of letters to the federal government for stricter measures at both land and air borders Mr. Speaker my question is to the minister of small business and red tape production my question is what was in those letters and what has the response been since we sent those letters thank you speaker the associate minister for small business and red tape production thank you very much Mr. Speaker and to the member for that question Mr. Speaker our government has done its part by restricting and Quebec borders unfortunately we have heard no official response from the federal government outlining the concerns that we have with our border and the holes in our border Mr. Speaker 90% of cases today are made up of variants of concern we have three very simple requests to the federal government ban all non-essential travel into Canada and specifically Ontario implement PCR testing for domestic flights and close the loopholes at our land borders Mr. Speaker it is absolutely incredible how individuals are flaunting the fact on social media that they are flying into Buffalo New York and walking across the border and putting the health and safety of all Ontarians we joined the premier and asking the federal government to have stronger measures and to secure our borders Mr. Speaker thank you Mr. Speaker and thank you to the minister for that answer Mr. Speaker many of my constituents are making very real sacrifices across our community we are seeing these sacrifices across Ontario Ontarians want their lives back yet we continue to see individuals flaunt loopholes at our land border crossings and getting around screening measures at the border that they know are in place to stop variants of concern from entering we must do more just yesterday the prime minister and health officials were asked about how many people are circumventing these rules at the land border in response the public health agency of Canada said they don't know they don't have a specific number well Mr. Speaker that's not good enough that's not good enough for the small businesses for the healthcare workers I'm not going to be writing making sacrifices each and every day so that we can get our lives back Speaker this is very concerning for Ontarians across this country and I'd like to know can the minister please respond to these concerns and what more are we doing to address this thank you Mr. Speaker since February over 5,000 people have tested positive for COVID air travel in the past two weeks we have over 150,000 people crossing our borders by land and that does not include commercial truck drivers we know that 90% of cases today in Ontario are variants of concern we've seen other countries across the world whether it's Australia New Zealand enact stronger measures at their borders to protect people in their own countries we have now confirmed cases of the B16-17 variant in Ontario British Columbia and Quebec we are asking and pleading with the federal government to close the loopholes to secure our borders so as we continue to vaccinate hundreds of thousands of people in Ontario that a recovery is not jeopardized we need the federal government to step up and secure our borders thank you the next question member for Niagara Senator my question is to the minister of long-term care the long-term care commission has revealed with anyone with a family member in a for-profit long-term care facility already knew that decades of neglect left long-term care residents vulnerable that this government was not prepared for a pandemic and that this government ignored the warnings of the risk that COVID posed to long-term care residents I heard from a constituent who's mother was placed into Royal Rose Place a for-profit long-term care home over the course of only five months she saw her mother's health deteriorate she had two ulcers constant urinary tract infections and was left in soiled diapers for hours complaint after complaint to the ministry went unaddressed until her mother passed just a few weeks ago when will this minister take responsibility for her government's lack of action and for what is happening to seniors in long-term care under her watch apologize and resign Mr. Long-term Care Thank you Speaker and you know I certainly I certainly want to reiterate the concerns over the long-standing issues in long-term care the tragedy that this was and is ongoing as we deal with this collectively in Ontario across Canada and around the world we continue to take measures long-term care and we initiated these as soon as we became a ministry and even before that as a government to understand the capacity issues to understand the staffing issues and that's exactly what we've been addressing and we were in touch with these homes on a regular basis monitoring what was going on and moving as quickly as we could using every lever possible and that's why we're committed to the four hours of direct care that's why we're investing unprecedented amounts in long-term care staffing for capacity building for infection prevention and control for integration with the hospital sector and hospital care and that's why we are committed because we've seen the tragedy and we know the neglect of this sector and we are committed to moving forward taking the measures necessary to address this we will fix it Thank you Thank you Speaker what is happening today rest on the shoulders of this government for the minister of long-term care to claim that she holds no responsibility for what's happening in long-term care is not believable I was contacted by another constituent whose mother was at Royal Rose Place her mother has dementia she got Covid along with 77 other residents in the 96 bed long-term care home she had great difficulty recovering and has since suffered seven falls and a few weeks ago broke her neck and I have complaints with the ministry to no avail no response just this week five staff and six more residents tested positive for the virus at Royal Rose Place will this minister stop shifting the blame take responsibility and resign Mr. Long-term Care Thank you Speaker and I have consistently taken responsibility and I have said numerous times I take full responsibility for the well-being of residents in long-term care of staff families and that is why I came to politics to address this long-standing issue the commissioners report the other generals report have been very clear about the long-standing issues and that's exactly what we're addressing with the staffing crisis that was preexisting with hiring over 8600 people into long-term care after the first wave with the pandemic pay over the summer making sure that we understood the issues of capacity and creating innovative programs looking at the infection prevention and control investing in that making sure that there was leads in the homes and IPAC hubs for this making sure that we were integrated with the public health units and the hospital sector and again I want to thank everyone that came to long-term cares aid during this very very tragic time and so I take full responsibility and our government takes responsibility for fixing the system that was broken and we are committed to doing that and we will continue to do this to demonstrate this whether it's capacity, staffing, infection prevention and control, innovative programs integration will continue to work on this Thank you The next question is for the premier my question is for the premier 3771 people died in long-term care more in the second wave than in the first wave so instead of blaming others I think the people of this province want a simple apology from their premier and from the minister of long-term care they want the minister to take the time to answer questions and to commit to a complete overhaul of the long-term care system starting with putting care before profits so speaker I have a simple yes or no question for the premier will the premier commit today to the people of this province that the government will immediately begin to implement all, all 85 recommendations for the long-term care commission and to reply on behalf of the government the minister of long-term care Thank you speaker and you know in terms of the commission on long-term care there are 85 recommendations they're all very insightful some of the recommendations were well on our way to completing or have completed some others will take more work and an understanding of how they can be implemented we're absolutely committed to the insightful recommendations and the report that the that they have provided to us the commissioners we are tremendously grateful for that insight and so yes we acknowledge the importance of the commissioners recommendations there's no question about that in terms of taking responsibility we have in fact more so than any other previous government in the history in the history of this province for long-term care Donna Duncan from the OLTC indicated that publicly and so when we look at what the mess was we are addressing this the staffing four hours of direct care the capacity the innovative programs making sure that we never let this happen again and so we will do that thank you a supplementary question Speaker sadly for the people who lost loved ones in long-term care homes I take it from that response that the answer is no it's one thing to say yes we acknowledge recommendations it's another thing to say that we will immediately begin to implement recommendations in the commission report the working conditions in long-term care homes must be improved in order to better attract recruit develop and retain staff this includes guaranteeing PSW's full-time work and living wages so speaker if the government is not going to commit today to implementing all 85 recommendations in the long-term care commission report will the minister at least commit today to extending and making it permanent the pandemic pay increase which is set to expire on June 30 minister of long-term care thank you speaker I think the member opposite is saying it in a different way I have said that we will look at all those recommendations and some of them are already done some of them need to be done we have to understand how to do them and so absolutely when we look at the PSW's in our long-term care system they are the backbone and I will say they are also the heart of our system and so we have been very supportive of the PSW's to understand what we can do to help them with the pandemic pay with the temporary wage increase and looking at ways that we can make sure that they are supported and recognized for the important work that they do and the premier has been very clear and so while we work through this process while we take the insights of the commission and the auditor general to heart we are committed to addressing these long-standing issues like no other government in the history of this province applause the next question the member for Northumberland Peterborough South thank you speaker my question is for the minister of small business and red tape production speaker I just got an email from a constituent literally just got an email they were asking about the leadership that they've seen from the premier on border measures but they were confused because they hadn't seen anything from the federal government and I quote thanks Dave we are flying into Buffalo in June and walking across the border to avoid the mandatory three day stay at a hotel right here Mr. Speaker we know that these loopholes are being exposed we know that this is how variants of concern are entering our country 90% of daily cases are variants of concern and the dominant strain is the UK variant of concern when we look abroad we see the UK that has imposed travel restrictions and banned travel from over 40 countries worldwide we know Australia is limiting travel to domestic nationals only or nationals of New Zealand I don't understand why certain opposition members and political party would choose to make light of these very serious issues these very serious concerns that the premier of this province is flagging thank you take your seat thank you associate minister of small business and red tape production thank you very much speaker and I agree with the member opposite any political party or leader that is against combating new variants that are coming into this province which are deadlier and are more dismissible and making it about racial politics is completely wrong are the premiers of the Atlantic bubble Atlantic provinces racist for implementing the Atlantic bubble is the prime minister of New Zealand racist for calling for stronger and enacting stronger measures at the border is the prime minister of Australia racist for enacting stronger measures at the border no this is about protecting the city of Brampton I put forward a unanimous motion supported by all members of council Air travel into this country this is nothing about race this is about protecting our province it's about protecting cities like Brampton it's about protecting the deadlier variants of concern and that's why we need stronger measures at our border we can start the clock supplementary thank you speaker to the minister for that answer you know as we heard members opposite liberal members heckle on why aren't you doing it this really speaks to what we need to see across this province we've seen our municipalities link arms I had 10 municipal leaders two indigenous leaders in our community write a joint letter calling on the federal government to work with the province to implement stricter border measures we've seen as the member mentioned unanimous motions moved in some of the most diverse communities in this province because what we all understand is that this isn't a matter of race this is a matter of working together to protect the health and well-being of the people we have the honor to serve in this place we have a premier who continues to stand up to call on the federal government to fix these loopholes to call on the federal government to implement mandatory PCR testing so speaker I know there are a suite of measures we can use including PCR testing can the minister please speak to what more measures we can do to protect the health and well-being of the people we have the honor to serve in this place thank you Thank you very much Mr. Speaker we know that since February over 5,000 cases positive cases of COVID-19 have come through travel Mr. Speaker that doesn't even account for the thousands of people who have traveled to go across the community there are holes in our border and we need those loopholes to be addressed the premier has called our ministers have written three letters to the federal government and have received no response our ask is simple close the loopholes at our land borders let's ensure that there are PCR testing for domestic flights and let's also ensure that international travel into Canada specifically Ontario is restricted we've done our part at the Manitoba and Quebec borders we restricted travel by land and by water we need the federal government to step up and to secure our borders so we can continue to fight this third wave and we can continue to vaccinate people and get back and support our small businesses get the economy opening but we need the federal government to act and secure our borders immediately Thank you Thank you speaker my question to the minister of education as we confirmed yesterday the RCMP is investigating the shadowy group bond working families for breaking election laws we know this group has deep ties to the premier and the minister of education we also know the premier and the minister happened to attend a Florida hockey game in December 2018 with the group's chair the speaker I'm sure the snacks were wonderful in the box seats however Ontarians deserve to know if the minister of education has anything to add but he avoided answering my questions yesterday has the minister of education met with the RCMP regarding this investigation and if so what did he tell them Government House Leader Thank you very much Mr. Speaker as I said yesterday it's my understanding that the chief electoral officer conducted an inquiry into this and has since been referred off to authorities I have full confidence that they'll they have all the resources and whatever they need to conduct a thorough investigation supplementary back the member for north spot the clock the member for northumberland Peterborough south will come to order start the clock supplementary thank you speaker to the premier the premier's credit favors behind closed doors with the same people who are involved in the shadow group ever since he was elected global males revealed that the group uses the premier's own lawyer Steven Thiel as legal counsel the premier gave one of the group's former directors Quinto Anabali a plumb position as the LCBO's vice chair and now the government has used the pandemic as cover to cut development deals for the chair of this group Michael de Gasparis the same developer who hosted the premier at a Florida hockey game remember those snacks will the premier tell the Ontario government the people of Ontario what he knows about this whole mess will he ensure his government cuts all time with the people behind this group while they're under RCMP investigation thank you thank you very much speaker the court's honorable member will recall that I think it was in June of last year elections Ontario very clear that there was no involvement of any party in this legislature with respect to this particular group but having said that Mr. Speaker the elections Ontario has referred it and I'm sure the resources are in place to thoroughly thoroughly investigate it Mr. Speaker to ensure that our elections continue to remain safe Mr. Speaker and that all of those who participated in it are doing so in the proper fashion thank you thank you Mr. Speaker my question is to the minister of long-term care since the release of the long-term care commission's final report the government has reminded us of how many new PSW's are being trained and hired to support our long-term care homes however what they didn't address is the shocking staff retention rate which is central to the issue and temporary wages increase won't do it recommendations were made by the commissioner public inquiry and were repeated in the long-term care commission's final report Mr. Speaker as the minister has said herself PSW's are the backbone of long-term care homes and I couldn't agree more so will the minister commit and I believe it's worth repeating the ask to providing PSW's safe and adequate working conditions and conformity with the long-term care commission's latest recommendation so that we may be effective in attracting and retaining much needed PSW's thank you for that question minister long-term care thank you speaker and thank you very much for that important question we acted very early in our mandate as a government to address long-term care and we created the staffing strategy the staffing plan and eventually it emerged as a better place to work and a better place to live and so that is exactly working on those four hours of direct care per resident per day making sure that we are supporting our PSW's in our long-term care homes because as the member opposite has mentioned it is about retention when we look at the 8600 and more that we were able to hire in with the pandemic pay it needs to be about retaining them as well and we're training over 17,000 right now in terms of PSW's making sure that the staff is there for the hours of direct care and as we know when we see the shortages during this tragic pandemic how this impacts the staff that are there so we're taking the measures to address this we're taking the measures to support our PSW's and we will continue to take measures to make sure that they are supported and the environment and conditions that they work in are optimum for their safety thank you the supplementary question my colleagues in this House have been made it clear that while previous government took significant steps towards improving long-term care much more could or should have been done my colleagues and I can recognize past shortfalls the minister should be able to do the same the loss of nearly 4,000 Ontarians living into working in long-term care is completely heartbreaking and the minister must admit that the government didn't do enough the families and workers affected by these losses deserve a government that takes ownership and commit to do better according to evidence presented in the report the government failed to adequately protect long-term care residents during the pandemic can the minister commit to do better by implementing the recommendation the government itself asked for thank you and thank you again those recommendations from the commissioners our very insightful and we very much appreciate them it has to be about making things better that's what we've settled along in terms of our efforts we began immediately with the staffing with the capacity issues making sure that we had the innovative programs to allow people to stay in their homes as long as possible and as long as they could if they wish to do so this is part of the staffing plan for those 4 hours of direct care our staff are supported and looked after this is all part of a complex issue in terms of how we address an aging population create the staffing necessary for this aging population and these measures were long neglected could we move faster as a government that has been our whole intent COVID moved faster do I regret that we couldn't move faster and I acknowledge the responsibility that we have each and every one of us to make things better in long-term care particularly myself and particularly our government which we are tasked to do which we will do thank you the next question the member for Ottawa, West Napien thank you speaker my question is to the minister of health in my riding and across Ottawa I hear from many constituents like childcare workers who cannot work from home they are anxious to get their vaccines so they can continue to provide for their children can the minister please tell this house what we are doing to support these important workers minister health thank you to the member for Ottawa West Napien for this important question speakers starting tomorrow May 6th at 8am even more Ontarians who cannot work from home will be eligible to book their vaccination appointments through the provincial booking system these include remaining elementary school workers workers responding to critical events food manufacturing and distribution workers remaining individuals working in licensed childcare settings foster care agenda workers agriculture and farm workers Mr. Speaker as more vaccine supply becomes available from the federal government we will continue to expand the list of who is eligible to receive the vaccine including more critical workers who cannot work from home thank you Mr. Speaker thank you for that response despite an inconsistent vaccine supply to date our government has continued to build a solid foundation in Ontario's vaccine rollout with a focus on age and risk allowing us to reach our most vulnerable populations and have a measurable impact for example I was particularly proud when Ontario became the first province in Canada to prioritize individuals with developmental disabilities for vaccines as part of our phase to rollout Mr. Speaker can the Minister of Health please update this House on the status of our vaccination program for the month of May thank you Mr. Speaker Mr. Health well thank you again to the member for that question and I am very pleased to report that last week we achieved our goal of administering first doses of COVID-19 to 40% of Ontario's 18 years of age and older as of today over 5.6 million doses have been administered in just two days since we opened up booking eligibility to more groups of Ontarians over 700,000 appointments have been made through the provincial booking system on Monday alone 420,000 appointments were made and the system held up importantly Mr. Speaker over 91% of Ontarians over aged 80 have received at least one dose over 25,000 first and second doses have been administered in 31 fly-in first nations communities and Moussine and 95% of long-term care residents are now fully vaccinated Mr. Speaker I strongly encourage everyone to sign up to receive a vaccine as soon as it's their turn thank you Mr. Speaker my question is to the minister of long-term care Speaker I read the report for the long-term care COVID-19 commission with great sadness Speaker in our way of life as Indigenous people it is unimaginable that we ask our elders to leave home on a plane to be looked after by other people but this is the reality because we have so few long-term care beds in Kuwait we desperately need more long-term care beds across the region and far north of Ontario Speaker I hear these numbers being thrown around 15,000, 30,000 why hasn't the government not taken any action to get 76 76 long-term care beds they promised to Sulakot-Minyan Health Centre in 2018 Minister of long-term care Thank you Speaker and I appreciate the question from the member opposite during our last round of projects, 80 projects in that included projects for the Indigenous communities because we believe that this is a very important area as well as the Francophone communities and other groups that we recognize the importance of being able to serve people in their own language serve people with communities of care that are consistent with their cultural needs we understand that as a government and that's exactly why we've included those in the last round of projects and we'll continue to have this top of mind Thank you for mentioning that And the supplementary Minister we cannot measure the impact of approximately 4,000 deaths in long-term care from COVID to those families when I think about that number the number is nearly the whole municipality of Sulakot where I come from Speaker, the commission's report said the lack of Indigenous long-term care home leads to elders especially to those who speak their language being cut off from the love, the contact of their families and communities I've said this before Mr. Speaker the elders leave and die alone far away from their families where they aren't flown home until they have died how cruel when with this government fulfill its promise Pamir was in Sulakot actually in 2018 when the promise that was made three years ago and invest in culturally appropriate long-term care homes for outwilders Thank you Speaker and again thank you to the member opposite this government is absolutely committed to making sure that we look after the Indigenous communities and the Francophone communities and other groups that have specific needs and that was also clear in the commission report as you've mentioned this is something that our government is endeavouring to make up for last time from previous decades we'll continue to keep this in the forefront and address these issues Thank you Next question, the member for York Centre Thank you Speaker this morning Ontario soccer sent a letter to the Premier urging that the social and physical neglect of Indigenous kids must stop Ontario soccer stressed that organised and controlled sports are safe for Ontario's youth and that it's time to take the mental health of 3 million Ontario children and youth seriously. Today I'll be participating with half a million soccer players in the Let Us Play campaign and I encourage everyone to take a picture with hashtag Let Us Play posted on social media and send it to your MPP However yesterday the health minister said the backlog of surgeries would have to be worked through before the ban on outdoor sports and other restrictions can be lifted My question to the Minister of Health will she listen to all the experts who unanimously say that the outdoors are safe and to quote Ontario soccer stop the social and physical neglect of Ontario's kids and hashtag Let Us Play Minister of Health Thank you to the member for the question we certainly encourage people especially as the weather gets nicer to be outside to go for a walk to go for a run to walk the dog but organised sports right now are not something that we can encourage based on the medical advice that we've received from the experts that if the levels of transmission are still too high in our communities we need to make sure that people stay at home as much as possible the levels are starting to go down but it's still too early to say because of the variance of concern we want to make sure that everyone stays healthy and protected even as we increase our vaccination rate but we really encourage people to please go out please get your exercise please let children run out and be outside but right at this moment organised sports are not something that the medical experts have advised that we should allow to have happened because of the high risk of transmission Thank you Thank you back to the Minister Speaker it's time for another chapter in the adventures of Stiney Brown in Ontario land during his modelling briefing on April 16 which called for the most recent round of restrictions Dr Stiney Brown said that under the strictest measures Ontario will peak around April 28 with 7000 daily cases strictest measures were not implemented because almost every police force in the province thwarted this government's attempts to impose martial law but on April 28 despite looser measures if that's even possible under 3500 daily cases or less than half than Dr Stiney Brown predicted it's on the basis of Browns and the Ontario science table faulty modelling that millions of lives are being ruined daily including those of 3 million children and you referenced in the letter by Ontario soccer so why does the minister continue to make far reaching decisions based on junk modelling instead of firing Stiney Brown and the Ontario science table for being wrong time and time again Minister of Health Thank you very much speaker well I'm not sure why the member is ridiculing the efforts of some of the medical experts that are providing us with advice but we are receiving advice for a number of people who are epidemiologists who understand the issues here they are providing us with their best advice with respect to levels of transmission what we can expect in terms of hospitalization intensive care units we have acted on the basis of the advice that we've received we've built up our capacity in our hospitals we've started our vaccination program we've extended 50% of our doses from each allocation to go into the hotspot areas we take very seriously the medical advice that we've been receiving since the beginning of this pandemic and we will continue to do so Thank you speaker my question is for the Premier recently the government announced that adults 18 and older living in three Ottawa postal codes will be able to book a COVID-19 vaccine appointment one of the postal codes is K2V in Canada which is below the provincial average in terms of COVID incidence rates meanwhile priority neighbourhoods identified by Ottawa Public Health and Ottawa Centre including Centre Town West and Carlington are nowhere to be found on the government's priority list local city councillors speaker have all questioned K2V's inclusion as a priority area and Ottawa's medical officer of health Dr Vera Etch has confirmed she had no involvement in this decision so can the Premier kindly explain why a postal code ranked 11th in Ottawa for COVID cases per capita is being prioritized instead of some of our hardest hit communities Well yes I can certainly respond to that question K2V in Ottawa the pandemic to January had 44% more COVID-19 ICU cases per 100,000 than the provincial average as well this postal code saw 25% more COVID-19 deaths this is combined with the postal code seeing 30% more COVID-19 cases per 10,000 when compared to the provincial average over 40% of its population was made up of racialized communities where vaccine hesitancy was a concern however I would also say that in addition to the 114 hotspot areas that have been identified for us by the medical experts that the local area the local Ottawa public health unit is also able to use their allocation in order to identify their own hotspot areas and be able to deal with them in the same way so there are significant volumes that are being granted not just the 50% that are going to the hotspot areas but also to the public health units themselves and the chief medical officer of health in Ottawa is able to use whatever percentage of that allocation that comes to them to use in the hotspot areas that have been identified in Ottawa supplementary thank you speaker I confess I don't understand the research basis of that response because people in Ottawa want to know why a postal code represented by this government's minister of long-term care was chosen when it is actually not a COVID hotspot by any objective measure made clear to our office in Ottawa Centre let me demonstrate some of the people asking these questions people like Karen Seacord who manages the Parkdale Food Centre her staff work on a daily basis with many of our city's most marginalized residents newcomers people living in poverty she wants to know when her staff will be vaccinated because people are already getting sick as they're trying to do this important work she wants to know why K2V which is low on our COVID hotspot in our city has been prioritized and if it's a coincidence that this writing happened to be represented by a cabinet minister in this government when will the government start focusing on getting vaccines to the people who need them most instead of playing politics during a pandemic I'm going to apply the minister of health thank you speaker and through you Mr. Speaker I would say to the member opposite that any suggestion that these hotspots were identified on any basis other than the medical evidence what the medical experts have suggested to us is absolutely absurd this decision was made based on the advice that was obtained from public health I've already given you the specific data about why K2V was chosen it was chosen on the basis of hospitalizations higher levels of COVID those were the medical decisions upon which this was based that is what we're dealing with but as I also indicated it is clear that the chief medical officer of health in Ottawa could also identify hotspots and be able to allocate doses accordingly that's what's being done by all 34 public health unit regions across Ontario and it's certainly available to be used by the chief medical officer in Ottawa as well question? the member for Ottawa thank you very much Mr. Speaker and about five days ago the long-term care commission dropped a very sobering report and the minister and the premier have failed to accept responsibility for decisions that were made between the first and the second wave families are looking for answers but perhaps the premier is distracted we learned yesterday that the RCMP is now investigating a number of on-working groups attack ads against teachers ads that were paid for by his friends and now we heard yesterday that the premier's pick for OLG chair has had to step down because there's another police investigation and the more things change the more they stay the same Speaker, Ontario's families deserve better they deserve a government that's not creating its own chaos we can't address things like the long-term care report or listen to the COVID-19 science table and now we hear that we may not be sitting next week the government has created this chaos so speakers through you is the government prepared to lead this province to the third wave or have they created too much chaos for themselves and want to get out of this place to reply the government house leader I guess it's not unique that the liberal members would be making up stuff they did it for 15 years as a government let me say very clearly to the member but let me say very clearly to the member opposite what we inherited was a system that was broken not only in long-term care but in health care this was a member whose leader sat at a cabinet table for many many years and left us with an ICU capacity that was one of the lowest in Canada and the liberals failed they left us with a system that hadn't been reformed for years their failure instead of investing the billions of dollars that the federal government or Stephen Harper were transferring to the province of Ontario for health care they used only half of that money and transferred the rest to who knows what they built 400 600 long-term care beds under the last 10 years of their mandate by every single measure the liberals left us in such a situation that we had to play defense for a year we are now on the offense and we are winning this battle all Ontarians are winning this battle there is a light at the end of the tunnel and it won't be because of the work that the liberals did it will be in spite of that work thank you for being no further business this morning this house stands in recess I believe until 3pm