We have run about 30 minutes for a discussion, but we don't want to do it just the three in front But I would like to invite all of you to to ask questions and then give comments but first of all, I would like to invite Jessica to Briefly react on Unis. Yeah, talk.  So primarily on the topic of ethics and I think I think what's really interesting is that with your talk is that the importance to shed light on these issues because We're at a point where we have this amazing technology But it's always important to see how that relates to the kinds of laws that are operating in different contexts at the moment Obviously, there are a lot of American ed tech companies that are operating in the European space and there are different laws and regulations in place With McGraw-Hill then there is a data governance council that was set up in order to address these kinds of issues Because it's so complex and I was actually just introduced to this recently and I think that Your point that you are saying which was we should be aware of these issues so that we do not hinder innovation, however, it's important to not go forward blindly Yeah, and that I completely agree with this because in terms of Informing the not only the teachers, but also the students themselves what Where that data is going how it's used and and also if it's shared, you know in terms of McGraw-Hill it's not shared with the third party and The main aim is to improve the learning outcomes of the students and the teachers But I'm absolutely with you that there should be this Cautious nature around what's being developed in terms of innovation and it shouldn't just be yes innovation is the way forward Blind, you know, so that's my reaction on that Thank you very much. I Have in a way the same question to both of you you both were talking about Possibility of teachers to have more freedom to have more possibilities to to create Learning activities and learning environments and in a way, it's a feeling that both data protection regulations, but also data-driven decisions can Well can can attack this freedom of teachers for example you Mentioned the classroom and then you told us how The students can work with your system and that they get tutor within the system and The more you were stalking the more the teacher Disappeared, so it looks like I have Learning there's a digital learning environment at home And I can do everything at home and then I go to school and have a teacher For what reason anymore? So the one question and on the other hand when when you're talking and say well, we have We we need data protection regulations if you have more and more regulations and you have to ask teachers and students all the time for for Well to agree to something does this Lock teachers in at the same time, so you can start. Yeah, so great question and it's very important the role of teacher is fundamental to the learning process and The importance that I showed of the the learning Digital learning product. I think that I wanted to really Show the kind of a peak Perhaps make it a bit more transparent about the learning science behind the products So that's why I was very focused so much on the product But in terms of how it's used that's something that actually is really being worked on at the moment In terms of consultancy because the the products I mean, I'm sure some of you have probably had learning products at home when you were growing up at school or perhaps you used at University Or beyond University with MOOCs and so on and it's it's only one aspect of it You know, it's and it's I think the way in which we are teaching and learning is going is going undergoing huge reform at the moment and it's about How what role does that technology pay, you know, that's the kind of questions that you were raising Is it central to the learning experience or is it just an add-on if it's just an add-on then is it really necessary? And probably not so how can we create those kinds of blending learning environments where we do use the tools that are out There in terms of the innovation but the central importance is always the teacher and the student and How is that? Technology informing the learning process so that the student and the teacher can then create better more interactive learning environments I mean for example when I was At some schools then a lot of you know, the teachers were saying particularly with girls They're struggling with mathematics not because of their way of learning but because of their confidence And if for example, that's one of the things about the adaptive learning is that it helps you with the metacognition So it says okay If you are not confident, please let us know you let the system know and then it brings you back more content of the same thing And so the girls in this particular Circumstance were able to practice a bit more and therefore gain confidence so that when they got into the classroom Then they were like I know this Okay, so it's about how can we use that technology for the learning environments not here's the technology Let's forget about a teacher Okay Thank you and the other side of the metal. How can or is there a risk that that regulations Can can narrow the freedom of teachers if if we look at those legislation efforts in in America and the US To to address the risk of the student data We see that one of the solutions solutions would just to provide more opportunities For notice and for consent for two parents now as you were saying before this may This may block a little bit the educational process because I would need the Consent of each parents to every step of the way Okay, it can be it can slow the process of course and it can be quite a burden for the teacher to End out papers all the time to sign for it, but it can be done Different way it can be it doesn't have to be that particular to every new situation to to get a consent it can be that First of all as I was saying it can be a personalized privacy policy. So a parents can Choose what everyone's to do with the data. Okay, does he agree to share it and which kind of data? And it can also be at the beginning of the year. It doesn't have to be all the time So we need to find this kind of balance between This need to get an informed a really informed consent. Okay, that really understand in a transparent way What are the possible uses of the data that we are sharing? but on the other end we don't want to hinder and to damage the process by By telling the teacher to end out all the time papers and agreements all the time, okay? It will make it to make education law eventually Yeah, no, I was just I what came to my mind was when You know during the courses that I ran with my charity then we had this on a very kind of low-tech level of The media release forms, you know And this was really important to hand over to the students the media release forms Do you want your children to be photographed? or filmed because often the film was used as a way of learning right and Some of them didn't which is totally fine And then I was talking with the people who filmed and I said right you have to be careful because they don't want to Be filmed and it didn't hinder any any kind of learning process Yeah, but this is when when you were filled for one time two times three times a year, okay? We are talking about an ongoing filming that is happening all the time because when you collect data You're actually filming the students all the time. So it's not like to To request consent for two times three times a year. This is the educational process itself. Okay, it's like You are teaching through the camera. Yeah So this is a different I would like to to Ask this question in slightly different way again, I totally agree when you say we need a consent between Educational institutions the providers of the systems and then parents but what happens if some Parents disagree and then if there is no consent, what does that mean exactly and then what? does that mean in The context of social justice so if if I don't have a consent for example in a school Does it mean I don't use the systems exactly and then they are only used by students Where parents can afford them to buy them privately? Yes, of course Yep, of course it would be to be ridiculous to have a classroom that only part of it can use These digital platforms and the other side cannot okay This is one of the reason why I suggested the personalized data use policy so and I'm sure that they can do it at the company. They can do it.  Okay, okay? if it will lead eventually to the result that only certain Children or children's students will be able to use and the other ones will not This is a problem that should be addressed also No, I mean, I think it's I think it's an interesting point I mean, there are two different things that like you know, you mentioned about affording and consent I think there are two separate issues that you know whether a student or parents can afford the technology or whether the The parents and the students consent to it You know in terms of affordability then I think that is a very strong issue That needs to be looked at in terms of where the money is coming from is it coming from the institutions? Which is the ideal? But only when it's been identified that this would Advance or enhance the kind of learning spaces that the teachers and the students are looking for so therefore It needs a lot of market research Which is slowing down the process But I think that's good because you know it's better to slow down the process to go Straightforward without thinking so doing a lot of research about the needs of the students the needs of the teachers And if it fits if it doesn't fit then it's not it's not appropriate and you know, then of course you can decide whether it's Important to invest in that technology or not and in terms of like whether The students then some of the students or some of the teachers decide or not decide that's a really good issue Because if not then how can we create a diverse learning space? And what kind of dynamic would that bring about it might bring about an interesting dynamic? It might not and these are questions I think we need to be aware of when we go into using ed tech in the learning space Thank you Well, I would like to invite you to ask your questions. If there are any I would have some More but Just a second. I think we have a microphone for you Hi hi Max Grafenstein and my researcher at the Alexander von Humboldt Institute So I just would like to know if you take the example of the in bloom disaster so How do you avoid that now? So if you try to sell your products in particular in Germany and you know that Germans or in Germany there is a Yes, there's this German angst in particular for data protection risks So do you have a strategy to tackle this? You mean attack to tackle the angst or yeah? Good question. I mean if you if you want to sell your products here on the market. Yeah, I mean Yeah, it's good question. I think that What's important in Germany it operates very different from the rest of Europe I have colleagues who are in Amsterdam who are in the Scandis and we always discuss, you know How different it is here and I actually enjoy working here because of that reason because The cautious nature in which you approach education. I think is really a Model for the rest of Europe because it's important to see okay you go into an institution whether it be a higher education institution or a school and you talk with the teachers and of course that angst comes up and You develop this communication with them about that technology. What does that technology involve? What kind of data is it and then I'm feeding that back to the product team and I just yesterday I was in Madrid and I was talking to the product team in Spain about these issues And he says these are really good issues that you're bringing up Maybe we should feed it back to the American team So I think it's a dialogue, you know and that dialogue cannot I mean these kinds of Tech Products cannot be developed in isolation. They are for the students They are for the teachers if they are in developed in dialogue then we can move forward in the right way and I think Germany is quite a leader in terms of Let's say bringing to light these issues, you know, they're not afraid to so I think it's a good thing Okay, so it's an interesting part of you. I wouldn't have it beforehand. Okay Other questions Those issues that you're talking about about Germany being concerned about are those as I was talking about That isn't in human rights or in pedagogical concerns of Are these products really useful or do we really need those products? I think it's both. Yeah, so a lot of as you said like a lot of the Lecturers, they say do we do we need this? What's actually as a result of the feedback that we've got from the lecturers and the students we're actually developing a new product That's more custom Made for the students and the teachers so which means that we don't build the product and then go into these institutions and deliver It it's about what do you need? What are the? Privacy issues what are the data issues now? Let's try and have this dialogue and build the product with you and That gives more control to the institution and yeah, it's cool based or is it? This is it's a very new product that's actually being developed in schools in higher ed and also in companies so I think You know to answer your question then it's about pedagogy, but also then the the rights issue and Yeah, so that was for me How Teachers able to to customize this product so you say you you develop it in dialogue with teachers But is it at one state? It's finished and then it's given to our do I have as a teacher? There's a possibility to to customize it Yes, and how much do I have access to to the data in the background and this raises a question of discrimination of students maybe or So this is two questions because in in your talk you say well, there's always a risk of human arrows. Yes, and then if I give a Lot of data and even your small data in the head of one teacher can be big data in a way You know what I mean, so how do you deal with this? possible Arrow yeah, so there are two kind of separate questions that I'll just answer the latter in terms of discrimination of Students, this is a really good point and something that I got quite interested in when I looked at big data and the predictive analytics You know which you also brought up. I think that you One must be all all almost very cautious about the way in which it's predicting So for example if a student is you mentioned at risk. Yeah that in itself should be taken as it is The data is predicting that it is not looking at the social environment factors it's not looking at how the student is with the teacher or the school environment and It it is information and it can inform certain factors But it's not an absolute and that's something that I think I'm not sure of how that can be communicated a bit more But I think that in terms of when a tech companies are working with the students with the teachers Then that needs to be at the outset laid out that this is only information and that you yourselves need to create that dialogue With the students to understand why is that happening and maybe they might have more information themselves? So it's an information tool in terms of You mentioned how much to how much control do they have? So yeah, again, this is a very new way of working and it's come about from the kinds of environments like in Germany and It's based on the idea of instructional design Which is quite popular in the States. It's also you know research is being done here for example at the LMU and That instructional design is at the forefront of the development of the product and that instructional design is done with the institution whether it be the school with the Students and with the teachers and I'm very excited about this because it's more dialogical and then the data is Communicated a bit more with the the teachers and the students Well just to hand this question also to you the question of the human arrow Can can you can you deal with this is it at least? possible to deal with with regulations with this human aspect of making arrows First of all, it's a bit funny that humans make error, but algorithms do not make okay Now I think that the human error in I mean in prediction for example, okay to predict Yeah, so I'm not sure that if if a teacher Receives a visualization or a report about the students I'm not does he have any discretion at all to decide. Oh, absolutely It does yeah, but does it really have discretion because if you target an example and identify student as at risk Okay, so I would say okay. This is what the computer says Okay, he decided this student is at risk So it might as well be at risk, but he's at risk and this can make teachers It can Make them not to not activate a discretion just because of the report just because the algorithm said something Okay, so I'm saying okay. This is something that the algorithm says it has nothing I have nothing to do with it anymore Okay, this also shifts the educator's role. Okay. What am I? I'm only The speaker of the algorithm was only the speaker of the for the report. Yeah, it's a huge danger And I think that's something that is you know, it's like the ethics of algorithm, right? And I I'm fully for developing when you're Developing the instructional design with the teachers and the students Bringing ethics into play, you know saying okay, what does what do these kinds of analytics mean? What do they tell you they only tell you part of the story? They don't tell you the full story. And so if you take them as being full story, then it's bound to Go in a different direction than if you take a holistic approach And that's why I think it's so important for this dialogue between the product development and The students and the teachers rather than it just being okay. Here's the technology that will solve your problem Yeah, but when the product is already ready, okay, and we out on the market other teachers will use it, okay, and then Is this software recommendation or is it the decision? I wouldn't know because I wasn't part of the process Yeah, because I do receive eventually you cannot Custom-made a product to each for each teacher or each students so it will be replicated Yeah, you sorry. Yeah, I think that's it's really interesting question how to Enable teachers to to continue this dialogue you you doing this with teachers by while you are developing the tools to to the classroom and when teachers not in direct contact with you and I think it's a question how to Support teachers to use those products and it's not just a technical question So to teach them how to use technology, but it's more Question to teach them or to support them to to use the information and then to use them to to create a dialogue so it's an issue of Personal development of teachers as well. So it's not just to bring it to school then tell it but also to Develop teachers to use it. Yeah I mean, it's a little bit like social media like you know the social media the technology is there and then you know I was teaching young girls about how to use social media Not okay, you must do it like this and you must do it like that But just to be aware that there are tools that and you can use them in a way that perhaps might damage Their peers themselves Put themselves at risk or they can be aware of the risks and be more informed to make their own decisions And with the analytics then you have the information that they can be used as a standalone and oh This person is at risk and therefore we're not going to let them into this school Or it can be used to identify. Okay. This person looks like they're struggling on a particular learning objective What are the reasons for that? Is it because I made like the teacher made the the learning objective too difficult because you can Actually decide on the learning objectives through the system So do I need to like put the level lower or is it something to do with the way that the student is learning? And let's have a dialogue about this so I agree. There is an absolute risk And it's about how that technology is used. I think technology itself is neutral You know in a way we come back to you to your question of Consent so it's not only a question to have a content at At the beginning to use data in a this or that way But it's also to well to to continue the discussion Discussion about this content how to to interpret data All the time and then again and again and between students and teachers and maybe parents Okay Do we have any other questions? Over there. Yeah with with the glasses Okay, and I'm Isabella Herman. I'm working for the Contra that in our foundation and I have a question Going also in the direction of consent Because let's just imagine there was a company like a third party like what was the name in bloom? And and this company Would be accepted, right? So there would be this problem actually that maybe using algorithms students are In danger of being Kind of so if they what failed once and they have no Possibility to develop anymore, right? This is what you what you kind of said Or that you kind of in this in this direction and then you have no possibility And to improve yourself again because then you are in this you are labeled kind of because you you failed So but there might be another problem because actually if if there Was some consent needed and then some people say okay, and I don't I don't want this I don't want my my data to be collected and you have two parts. So one part of the students Consent to the system and the others not so would you say there is also risk for their future life because actually you Could sell this data to companies and then you're kind of suspicious, right? Because why why doing this person consent? So what what does this person have to hide and the others and the others are kind of yeah, you're Everyone can see what you achieved or what you succeeded in and then you might be interesting for for other companies So would you say this is another another risk that you're excluded or marginalized In the whole career working space progress Okay, we have another question. Maybe we just collect a little bit and then then we have a last answer round Hello, my name is Ike Graf and I have been a student myself not too long time ago and Well, I will try to have a rather brief question because that was a rather complex one I would be very curious to know about the reasons when schools refuse to work with you I imagine you are approaching institutions What are the reasons they are giving you for not wanting to work with you and the second one is in your presentation you were kicking off with small data as Allegedly your method and I would like to know if you were Ready to settle for big enough data and Well, yes, if you would be ready to settle for big enough data as the basis for your tool because otherwise I would be very surprised about the Element in your presentation where you were talking about data-driven decision-making and I would like to hear just more on how you would talk about small data and this of course very focused data you presented and Which decisions later on are based on that data and if those decisions are only applied to Adapting your tool improving your tool or also which kind of tasks or Encouragements are fed back to the students Okay, so the two Maybe we start with a short one with you and then we go over to the second okay So in terms of your first question to do with schools what are the reasons for refusing to work with us? In my experience then the reason In my experience then the reasons have been regarding content So at the moment then the content Yeah, unfortunately, it's not really to deal with data, but that's just my experience it's more about the the lack of adaptive content for schools because most of the adaptive content has been developed for a higher education and And also because a lot of the rights of the content are being held in the US and so There is an issue about we need to develop more content for K-12 That's that's been the major refusal in my experience. I'm sure that my colleagues has probably experienced something else and Yeah, I can only speak from experience unfortunately in terms of the the small data and I think I understood the question Is it something about? Which decisions are them bringing back what kind of content in that small data is that right or is it something more? That was one of my questions. Yeah Just wondering if you could just clarify. I admit that I could have done better at being clear with this question So if you want to stick to The point that you are using small data as the basis for developing your tool I would like to know if The element of data-driven decision-making that you had on your slides Refers to using this small data that is collected from the students to improve the tool in the future or also To come to decisions about the students parkour for example, are they Evaluated as being rather weak or rather strong on the basis of that small data Which I imagine are then their level of confidence they indicate or their Relation of correct answers as compared to incorrect answers because that in my opinion Still is creating a profile and then we have in my understanding an activity of profiling which is very much linked to big data and big data analytics and Which of course has the risk of German angst coming back to you And so I might as well ask does relabeling your tool a small data work for you in Germany as A way to make people less afraid of you Okay, now I get it. All right. Thank you for that was the background to my question But I'm still curious about the core of the question sure sure sure is it only used to improve your tool? Or does it affect the students and the evaluation? Mm-hmm. Okay, great now. I understand. Thank you So yeah in terms of the small data then the way in which the decisions are made then and the kind of content it brings back Of course, it brings back the content that is in the so for example, we're publishing We originally were a publishing company changed for a learning science company Which means that the content that is being fed back is based for example with smart book Then the content is based on the particular book You know the content of the book and so for example if a student is struggling with a particular learning objective then the content that is fed back is what is in the digital book so to speak right and It's not about okay. The student is weak because they Do not answer the question correctly or that their Metacognition their confidence level is is low It's not saying okay. This student is weak It's saying how can we improve or how can we give the student more opportunity to understand the concept or the learning? objective that is in that material and the way that is done is that I Mean I showed you a little bit like the knowledge space. So you enter from different aspects and so, you know one student may find that the learning objective this learning objective is Better to learn to enter from this type of material and the algorithm feeds back the content that suits that particular knowledge of The the diagnostic knowledge of that student, but it's never saying you are weak You know, it's not profiling that student as you know at Risk so to speak. I know that's being used in the US quite a lot But that's not really the the aim of the program It's more to actually give the student the better chance to learn differently.  I did it completely different from everybody else Yeah, and without the adaptive learning program then I was seen as a weak student, but in fact, I was just different so Yeah, sorry, I hope that answers your question. It didn't really relate to the angst, but okay Okay, and then finally I would give gives the question from over there to to you the If I remember right it was a question of labeling but more there's a question if People don't agree don't have a concept and then then they don't use the system May be a risk for the future and how can can regulations use that This problem that you were talking about it. It's generic The same in most fields in the digital age For example, you don't want your employer or a potential employer to have Access to your Facebook account But on the other end if you do not have a Facebook account, you will think what's wrong with this guy Doesn't have a Facebook, okay, so But consent is only One one bolt one one principle in the old In the overall data protection regime. It's not only about consent as I was saying earlier It doesn't have to be on or off Another principle can be access to data so you can't consent to the collection and to share your information and to Share your personal data, but you should also be provided with Receive the right to access this data if you know exactly It's the student or his parents what has been collected so far and you should have the ability To change this data. So for example, if in the fifth grade you used to abstain a lot, okay Well, you had I don't know certain problems because your parents got divorced or whatever and Eventually you don't get accepted to to Harvard. Okay, just because in the fifth grade You should be able to know that this is one of the reasons, okay? And now the solution is not concerned the solution in this regard should be Access to data and ability to change data and ability to update data and ability ability to know what's been Collected and you know what not even what's been collected But what kind of profile has been built because you can have access to all this kind of data, but without having without understanding what's been built Yeah Good answer on the one hand on the other hand it it raises a lot of questions but but we don't have the time to ask all these questions, but One last question. Okay Hello, my name is Shahid.  I Have worked in different segments of education telecom and e-commerce My question is for both of you one question How are you managing the content creation cycle? That's a big question because at the end of the day, it's all about content distribution and how efficient and Personalized it is to help in the learning curve of any student at any level and it kind of Includes another dynamic complexity that is the level of learning for example some student in grade 8 has a different level of Consuming the information and somebody at grade 5 has a different conceptual understanding so how are you managing that and What is your feedback loop for the interaction of the student with the platform? So once the student interacts with the platform how it's being feedback in the whole system that other students can get benefit out of his interaction and my question for you regarding data privacy is that if Your concept of personalized data privacy is very nice but if all the if the company commits that all the information that we are going to collect from the users would only be used for educational content recommendation and kind of personalized learning and all of that and it won't be used for any commercial ads or Things like that. Does it satisfy? the overall data privacy paradigm issue that we are facing either in US or in Europe So, yeah One last brief answer very brief. Okay. Okay Shall I start okay? So in terms of how is the data being fed back into the system? This is a very good question, and I think it's about going back to This kind of variety and the velocity and the volume It's obviously the volume has been collected for many years and on different learning objectives by thousands and thousands of students and then it informs the system how That content is being understood. There is always if you go to the the learn smart book Then there is always a point in where you can actually challenge the answers So and that's something that's also really important because the students may themselves have another Perspective on the content and then this feeds back into the product and the author because it's a publishing company then the the answers that being are being fed back are then The understanding not the actual specific data itself, but the understanding of how those students are interacting with the content is You know it creates a basis for the authors to then develop their content further, right? and That how the content creation cycle is working how we're managing that Yeah, difficult difficult question, maybe yeah, just a quick clarification on that. Do you mean? I'm not sure what you mean by that then maybe maybe Just because we're running a little bit out of time. We can transfer this question to the third part of the evening and Give you the possibility to answer So I'll divide my answer into two parts. I'll do it short, but divided into two parts first of all with all those stories about data leakage and about breach of of security data security I'm not sure if you can trust now if even if they obligated that data will not be shared I'll take this one. Okay, but leave this aside I think that the main point about my presentation and my talk earlier was that it's not all about Flow of information. It's not all about whether a net the company shares the information or whether it sells us advertisements It's also about other rights or other Objectives that should be fulfilled such as I did it intellectual privacy I think the concept of intellectual privacy And I do recommend everyone to read near Richard's book about intellectual privacy This is not about sharing data or about transferring data. This is about Limiting or maybe adjusting How data is being collected? So and no, I will not I will not be satisfied by an obligation or a Commitment not to share data. This is only a start. Okay in the US. This is what what's been happening for the last three years or so There was the pledge the student privacy pledge and many diverse State level and federal level Legislation most of them did address the issue of flow of information Okay about limiting the vendors ability to share it with force parties Okay with the other parties, but it's not all about this and this is why the mounting Debate about student privacy or student data use is still going on even though there are many Many wide range Legislate legislation that's already been enacted California. For example, you have several laws that are pending So it's not all about this that it won't be satisfied Okay Thank you very much and we are now moving to the third part of the evening because there are many questions to Discuss and to ask and maybe you you will talk to each other. I would like to thank you Jessica White and Johnny I come on for your interesting talks and for the discussion and I would like to thank you for your questions and for your time and Finally, I would like to thank the Alexander von Humboldt Institute Institute for Gesellschaft Internet and the Vodafone Institute for Society and communication for making it possible tonight and to give us a chance to move to the third part of the of the event and to discuss all these questions with the students, I guess over there So just join us. Thank you


I think coming in, as I mentioned before, coming in new to learning about Treaty 7 territory as well, I was like a deer in headlights, as you probably remember. And so thankfully, the project had already started and I had a connection. Our division already had a connection with Salange and honestly, I know this is being filmed, but without that connection, I have no idea where I would be right now. And it was really the leadership from Salange and the project that put me on a path to even figure out what my position was within our division. And it really put an emphasis on the professional learning that needed to happen. And I still think that's a big part of my role and it will continue to be, but the project really emphasized that for me. Well, it all started with awareness and then, yeah, just even having a process laid out or something somewhere to start was instrumental. And then where do we start? Because as you can tell from yesterday, every division is coming at it from a different way and we're all so unique that having at least some process, we all could find a way in. So then, of course, having the time with you to go through all the resources that are out there, which is actually really overwhelming and having that time to work with you and really figure out the resources and then how can I bring that to the teachers so it's meaningful to them. So it was both the process and then products that we were able to create from that. When I came into the position, it was like Greg Roberts was like, we need to do something. It's professional learning, so it's up to you to create something. And we already had communities of practice. So it wasn't an easy start, but it wasn't because, like I said yesterday, I was really scared on the uptake because as you know, we offer PL and we don't always get the uptake and I've had to cancel things. So it was starting that community of practice and just offering it and just seeing who's going to come and having that guiding question and I don't know that that would have developed, that guiding question would have been developed enough had it not been for the project and the wording from the project and all of that, that's what stemmed the community, right? And then to see 20 people, teachers, EAs, like I said, speech language all come together and share in that learning and those are the champions. So it's not you must do this. Who wants to champion this work? And I can tell you right now, I know it's going to grow. I'm probably going to have to put a cap on the participants. So and having an elder really lead it and help us with the direction of it and to be present. It brings a whole different energy to the community. And then that also speaks to where we learn and going out and learning in different places. Yes, it was great to have the elder in our boardroom for the day, but it's also good to get out and learn in other places. And then that kind of springboarded us into more relationship development with the Calgary Regional Consortia and working together with the elder and with Solange and seeing them develop too, like the development that I saw from the CRC and the things that they offered this year through our collaborative work was really good to see too, it's reaching more divisions. Some of the professional learning that we've taken forward as a division as well as the CRC is that experiential learning and that speaks to the poverty stimulation. You're learning by doing, you're immersed in it and then it conjures up emotions for you and it makes you, because you're right in it, it makes you kind of think about things different and you need to address and reflect on, why did I feel like I didn't want to participate in the poverty simulation? So why did I want to shut down, right? And of course the debrief after the poverty simulation has some really deep conversations where you can discuss that and then you really relate it back to your schools and what that could look like. So it speaks to the type of learning our teachers are doing in order to have their own understanding which I think if we realize these are the things we like to do, we like to go to Blackfoot Crossing. We like to do simulations, we want to play with the brain game, and I know we know that but then when you actually have PL where you're doing that, you bring that right back to your classroom and remember that for your students as well. I do see it as a community engagement tool because it is meant for adults that it's definitely professional learning for adults. Within our communities, this is absolutely work that needs to be done in collaboration with other community service providers, FCSS, the town. That's actually the way, of course with school staff as well but that's the way I see the success in it. Whether it's us having the kit or it's a united way, this kit is meant for community. So I just think that's the intention of it and it needs to go far and wide and I think the only way it can really be successful and because of the numbers that it needs to run that we really do, it needs to be an involvement of all service providers within our communities. I would just like to say I am worried about where things are going to go after this because it has been so empowering for me as someone at the division level to have somebody in your role in taking this forward that I'm interested to see where it will go and I know that I would really like to somehow see us continue to come together as divisions and hear like how can we keep this going and even if it's twice a year or whatever how can we keep connecting and how can there still be a connection with a position like you were holding as you really were a leader and you were leading lambs whether you knew it or not and not all of us of course but some of us you were but we need that to continue so like I said I'm a little bit anxious on what moving forward will look like.


Hi, everyone, Joe for JasperJasperyscasewrakes.com coming at you with a random number block randomizer for Transcendent One. Now I think everyone, if you read the description, I think you'll get how this works. But on the main list for Transcendent Baseball, R&B number three will represent four spots in Transcendent. So R&B number three will be shown four times on that main Transcendent list. And then whatever hit matches up with that list right there, then whatever the number is, you'll get that. So four spots, that's not so bad. All right, big thanks to this group right here for getting in on it. And there are the numbers right there. Let's roll it, let's randomize it. Six and a four, 10 times. One, two, three, four, five, six, seven, eight, nine and 10th and final time. After 10, Jarrett down to Steve. No, Cody, that was delayed until the fifth. So that'll drop in a couple of days. Yeah, it's in the title too. Oh, there you go, you saw it. Six and a four, 10 times, four, the numbers. One, two, three, four, five, six, seven, eight, nine and 10th and final time. After 10, we've got two down to seven. All right, Jarrett with number two, Kevin with six, Jeremy with eight, David with nine, Danny with three, Brian with zero and five, Brian, I with one, Bill with four and Steve with seven. Let's order these numerically. And if you're watching live, we just have to move two full spots. One more of these number blocks and then we're in Brakesville on transcendent baseball, which would be pretty awesome. Thanks for watching, thanks for breaking with us. I'm Joe, I'll see you a little bit later tonight for transcendent, hopefully, bye-bye.


The Sicilian landslide in Eiser, France has been continuously monitored using tachyometry, radar, and extensometry devices since 1986. These instruments have enabled researchers to observe the landslide's progress and determine the amount of material that has fallen from the slope. Additionally, the lack of accessibility to the site has made it difficult to install traditional monitoring equipment such as seismometers or inclinometers. However, the use of terrestrial laser scanning, TLS, has allowed researchers to accurately measure the movement of the landslide and deduce the underlying cause of the movement. This method has provided valuable insight into the complexity of the landslide and how it interacts with the surrounding environment. This article was authored by Marion Jaud, Eric Morel, Johann Kaspersky, and others.


Welcome to Monet Cafe. I'm artist Susan Jenkins and in today's lesson I'll be sharing a really fun and vibrant way to begin a pastel painting. I'll be sharing lots about products and painting instruction and we're gonna have fun. I would love it if you would go ahead and like this video and subscribe to this channel if you haven't already. Click the bell icon to be notified of future videos. Also if you'd like a little more instruction consider becoming a patron of mine on my patreon page. It's only $5 a month.  I want you to enjoy this free video but if you are a patron of mine these are the extra goodies you'll be getting in your version. Reference image, pastel color guide, ink tense block color guide, lots of extra commentary and real time. So are you ready to have some fun? Let's get to it. Now let's talk about these products. The soft pastels that I use for this lesson are the 36 set of Paul Rubens pastels. You guys know I've done a few tutorials on those and given some prizes away. I also used the 40 set of Paul Rubens pastels. Now I love these two sets because the quality is really outstanding very much like Sennelier pastels and each set is less than $50. One of them's like 30 something and one's 40. The surface I'm using is Luxe archival sanded paper. I've been loving this paper lately. This particular pad has 10 sheets in it and it comes in different sizes. It's sanded, it takes water, you'll see beautifully and I found it at its best price on Jerry's Arterama and here is the product that I use to make such a fun and vibrant beginning to this painting. I love Derwent ink tense blocks. These are little, they're called blocks, they're just sticks of compressed ink and they just explode with color when you add water. One of the colors that I used you can get a little 12 stick set on Amazon. Currently it's around $37 on Amazon. You can get it cheaper on Jerry's Arterama but there's like a $10 shipping and it makes it about the same as Amazon so whichever works best for you. The main color that you'll see me use for the underpainting is fuchsia and it is in the 12 stick set so that might be a fun way for you to get to get 12 sticks of these and have some fun but you can also buy individual sticks for around two or three dollars. The color is fuchsia and it's $700. You will see me using some other Derwent colors as I work and if you're a patron of mine you'll get that full list but this is the main color. So there you go. I definitely sped that part up right but here's where the fun starts. Adding just plain water to this makes this color explode and as I stated before the Luxe archival takes water beautifully. The paper doesn't buckle very much and I'm loving this paper lately. I really do like it. It's similar to UART but it doesn't curl and I find that the Paul Rubens Pastels apply just like butter to this surface. Now I use this stick just for some general sketching. I want to talk to you guys a little bit about sunflowers in general. Obviously the center of the flower is quite large so what I'm doing is I'm just getting in conceptually some of the centers of the flowers. By the way the reference image is from unsplash.com and there will be a link to this image in the description of this video. What I'm doing is you see the shapes are or the flowers are shaped and turned a little differently. Some are a little more downward facing. Some are turned a little differently so I'm trying to draw some circles emulating that and then I just go ahead and get in the general horizon line. It had a little bit of a slope to it. I kind of liked that and notice I'm not worrying about yet the shape of the flower petals. Now I'm just turning my little Derwent Inktense block on the side. You can see here I like to break mine. I find that the full stick would be really hard to block in the trees like this because you're working with a whole stick. So I really do this with most of my pastels is break them up a little bit. So I'm just getting in some of the darker values here. You can see the distant trees and the centers of the sunflowers are the darkest value. I know I say this like a broken record but trees are often some of the darkest thing in a reference image or in a painting, especially trees that are close to you. And as you can see I'm going ahead and filling in the centers to the sunflowers. I'm hoping this lesson just really breaks it down and makes it super easy to follow. I thought this was fun. Sunflowers are just happy and fun anyway, right? So just getting a few of these shapes and all this is is very basic at this point. I added a few more shapes including one that's peaking up over the horizon line. I usually like to do that to have one random fun fella or gal saying hey look at me. Now I do this often where when I add water or alcohol or whatever I'm adding to liquefy pastels or in this case the ink blocks I turn it upside down. I let gravity work in my favor and you can see it's kind of dripping and therefore when you turn it the other way it really makes some neat tree shapes but look at that color. That violet color is just gorgeous. I thought it was just dynamic with the fuchsia and again just getting in some of the sunflower shapes and really just having fun with this not getting too crazy and it's fine if something drips you know you can kind of blot it out and that one at the bottom it's shaped more like an oval kind of a wide oval because that one flower is facing downwards and after I finished with this violet color I am going to be adding a couple of other colors of the Derwent Inktense blocks.  I add two more colors of the Derwent Inktense blocks I believe this one was called bright blue and you'll see me use another one that's called turquoise and I'm using these colors I know that there's gonna be a lot of warmth in the sunflower painting a lot of golds for the sunflowers a lot of greens for the grasses and these are like shadowy colors and they look so pretty with this fuchsia pink so I'm just kind of working in some of these colors for the shadows of the deep grasses and then this turquoise for some of the middle grasses and distant fields. I went ahead and gave a little bit of that turquoise to the distant trees I love to make things layers of levels of interest in a painting so I decided I'm gonna make those trees feel like they're further away so now here we go again having fun with the water I do horizontal strokes when things are in the distance like grasses and flowers things flatten out when they're far away and then as they get closer they gradually get more vertical so that's why I start making wider vertical strokes in the foreground and this just really creates what's happening here's I'm creating a value study of sorts with just dynamic gorgeous color and it makes such a vibrant underpainting I thought these colors would work well with the greens and the golden colors of the sunflowers plus it was just a lot of fun you know I I preach that a lot here on Monique cafe and to my patrons we just need to take off our serious hat and put on our four-year-old hat where we used to paint and have fun now yes that was a black that I grabbed that black is out of the 40 Paul Rubens set and I recently did have someone ask me about the fact that they couldn't get in their country I believe it was Australia she got back in touch with me I mentioned this before in another video she said thank you that was me about how she could not get the dark color we talk about all the time the Terry Ludwig eggplant color it's a great dark it looks kind of purplish it's V as in Victor 100 is the color of that one but I told her in the last video that that darks can you can use black even though I don't use black very often I think this black worked really well with this because I'm keeping a light touch and it actually does end up looking kind of like the Terry Ludwig eggplant color because I have that kind of purplish base so you've got those kind of two colors working and and I thought it worked out just fine so now I know a lot of these centers of the receding sunflowers are going to get lighter in the distance but at this point it doesn't matter I've got a lot of layering capability with this Luxe archival paper it because it's a sanded surface it layers great now look at that gorgeous color this color is similar to the bright blue that I had put down before it has a little bit of a blue and a little bit of a turquoise feel so what I'm doing here is you know I like to have fun with color we could just make our sunflowers the traditional dark reddish brownish really dark almost black center and then just standard typical cliche golden colors radiating out from it but we don't always have to use those colors if we get our values right we can punch up the color and have fun with it so I thought the turquoise in the center of some of these flowers would make a neat base for some of the other colors that I'll lay on top later it just we're artists right we don't have to represent nature exactly like we see it and it's as I always say if you get your value right you can have fun with color now you'll see me grab this paper to make color marks on it that's what actually my patrons get to see all of the colors that I use for the painting I'm just using a Prisma color new pastel these are harder pastels that don't take up a lot of tooth of the paper they work well for sketching I mean you paint with them too I often break them as well and use them on their side but as you can see I'm just getting the general oval shape around shape of the sunflowers is there any doubt as to what the focal point is in this image it's of course that flower the main flower one of the focal point strategies that's working for it is it's larger it's also in a really great position for good composition in general I've talked in many videos about the rule of thirds there's just something about the number three it's really fascinating I want to make a whole video on that I'm just fascinated by these things but for some reason when we have things in a third quadrant where our eyes are attracted to them we're drawn to that and so basically this main flower in the front is in a lower left third of the painting it's not quite centered horizontally or vertically so it's very interesting and I'm making these same shapes around the other sunflowers kind of paying attention to the general oval shape of them some of them are not they're not all just circles they're facing different ways and don't think you have to get everyone exactly right just make sure that you vary them that they're not all the same that's the main thing you do not want samey samey flowers that really will make your work look a little more amateurish and not painterly I love it if you guys would let me know too I've been doing this same filming strategy for quite some time now where I have my camera overhead and I'm trying to keep it zoomed out enough to where you can somewhat see my pastels I'd like to know if you guys are able to see things okay and follow along sometimes I will zoom in to get a little bit more of a close up view for you guys so I love your feedback alright so I've gotten most of these little shapes in here as we know things get smaller in the distance and now I'm going to start focusing on some of the values so I forgot that one guy sticking up back there I'm going to start focusing on some of the petals of the sunflowers and focusing also to on the values that I'm going to be using now let's think about something right now that's very important where is the light in this image I'm pulling two pastels I believe these are both from the 40 set instead of the 36 the 40 set had some beautiful rusty and golden colors in it but I'm thinking about where the sun is because that's going to determine what colors I use for the petals of these flowers and for me it looked like the sun was coming coming sort of from upper behind the flowers a little bit not totally behind them upper right so they're going to have a little shadow down below the bottoms those are the two colors now you can see where I used it from if you have the 40 set you can find these I'm hoping this is going to be a great step-by-step follow along for you now here is the other color that I chose notice I'm not going super bright and gold yet it's gonna look pretty gold right here because I don't have anything lighter next to it it's one of the lightest values it is the lightest value of everything in this painting so far notice I'm not even doing individual petals I'm just trying to give strokes that have some of the energy some of the general shape of the flower and I know I'm gonna be layering some things now notice in this distant flower I'm getting that darker color down at the bottom where the sun would not be hitting it and the golden color up top giving just a general shape to some of the the petals of the sunflower this one's drooping down the sun's not quite hitting those petals that I made in rust so I made almost all of those that rusty color now I'm just gonna do the same thing with all of these flowers in general the bottom parts are going to be a little bit more of the darker rusty and the top parts are gonna be catching the light a little bit more because it's kind of the lightest to the upper right of the painting so just kind of doing the same technique and strategy throughout now you're not going to get quite as much of this rusty color in the distance and it definitely gets smaller so I just give some little little dabs of that color as a painterly kind of indication I'm going back in with some of the more golden color this color was so pretty and again just using the reference image as a guide I'm looking at just how the shapes of the petals are and that's a great thing to keep in mind is don't think of yourself this sounds weird I always say this though don't think of yourself as painting flowers think of yourself as painting shapes and this happens with lots of things not just flowers try to zone out and forget that you're painting flowers so now I'm just paying attention to where maybe a few more of these little golden petals are hitting and capturing their general essence and shape and now I do need to get a little bit more darks in this image so I'm actually going to use that turquoise color that I used for the centers of the flowers kind of the top centers that kind of cool off the centers a little bit and it's going to connect my painting and give it harmony by using this color in other places and it is darker than the inktense block that I liquefied because I liquefied it you know it's going to dilute the color a little bit and the darkest part of the grasses is going to be the foreground for a couple of reasons values get darker in the four in the foreground also we've got the deep roots of some of these grasses and leaves going on now I am going to just subtly slightly lightly I should say layer a little bit of this color over the background of those Derwent colors and you don't want a hard touch for multiple reasons but one is you don't want to cover up that beautiful purple we already had down now I just went ahead and grabbed a little bit lighter turquoise I believe this one was that yeah that was from the 36 set and instantly this is going to make some of those trees just feel a little bit further away but I still kept a little of that purple intense showing through and some of the other turquoise that was a little darker now I'm doing what's called a blocking stage here if you notice I'm I'm not getting too fussy on any one thing I'm trying to get the overall layer of pastels down to cover the surface with a light very light touch because I do not want to lose the influence of that gorgeous underpainting color so I'm just using this beautiful blue a little bit of a cool blue there it is I keep trying to remember to mark the color down right after I use it it's kind of a lot of work to do these videos but every time I do I'm thinking of you I'm thinking of the viewer and like you'd want to go hey what pastel was that so this was kind of a nice grayish color in the 36 set and then another one that was a little bit brighter the bright one might have been from the 40 set I'm not sure so you'll see me use these first I'm getting want the one down that's a little more neutral and I know this is we're focusing on neutrals this month and this is not a neutral tutorial obviously but I had quite a few paintings that I did and I had the footage of these Paul Rubin's pastels that I wanted to really bring out and edit and focus on for beginners specifically these two sets I've been so excited about them because the quality is so good and the price is so great a beginner can get started with these two sets under $100 maybe like for $75 and that's just outstanding so now I'm adding let's see what am I doing here adding a little bit more of this one color that's a little bit lighter now why would I do that well it's really interesting how in nature this really happens a lot of times at the tree line behind the trees where the horizon you know kind of there's the horizon line there's the trees and then just above the trees often in a day scene even sometimes in a night scene it's a little bit lighter just above the tree line now I don't want to do this light color everywhere because I'm trying to enhance my focal point that big sunflower of course is my focal main focal point and then it leads the viewer I know I'm showing my pastels now back up into the right and that lighter sky helps to draw the eye back there so now I got another kind of pretty I love this neutral gray blue turquoise it's just so pretty so I love these sets too because they they have not only brights I'm talking about both and I would definitely recommend both of these sets for beginners now this is the end of the commentary for the Monet cafe free version you'll be able to see me working and continuing to add and develop this painting I'm gonna speed it up slightly if you're a patron of mine your version will have almost the whole thing's real time with the exception of a little bit sped up at the beginning so God bless you patrons if you'd like to become a patron it's patreon.com slash Susan Jenkins only $5 a month you get lots of extra content I love to communicate we have a happy family you have private groups and ways to share your work and have little critique sessions sometimes I'm having one this month and so it's really a lot of fun but you can always get plenty of free content here on Monet cafe and I'm going to speed it up right now add some music and I will be back at the end though all right enjoy so I hope you really enjoyed this tutorial that definitely had a bright and bold beginning I think when I add a beautiful brightly colored underpainting it helps me to just have fun while I'm painting and I do get that question a lot about how well how do you know what color to paint and underpainting and often I say it's just my mood and I like to have fun and not be always so set to certain rules so definitely this Derwent Inktense underpainting was a lot of fun and I enjoyed this painting process immensely I added a little bit more of that really pretty blue to some of the centers of the sunflowers I thought it connected the painting it was the same color similar to one of the Derwent Inktense blocks I used at the beginning and I just thought it really gave a nice harmony to it so if you're a patron of mine and you followed along with this you know you can share it in our Patreon homework album exclusive to my patrons if you're not a patron of mine and you share it on social media on Instagram please tag me at Susan Jenkins artist and on Facebook at the art of Susan Jenkins leave me a comment if you have any suggestions or any questions I love to hear from you guys all right God bless and happy painting


Namaste, welcome to the new course that is a course on cost and management accounting. In this course, this is a short course just for 10 hours, we are going to discuss about certain important conceptual aspects as to what cost accounting is. In very very brief, we will discuss about the types of costs, the methods of cost accounting and then we will go to management accounting part of it or the techniques of cost accounting part. So, techniques include marginal costing or break even point analysis or cost volume profit analysis, then standard costing, budgetary control. So, we will be also taking into consideration various cases of CVP analysis or of standard costing or budgetary control. As far as the methods or the introductory part is concerned, we will only go through the conceptual part. I hope the course will be very much useful. Those who in short in just 10 hours want to just get a glimpse of cost and management accounting, the course will be very much useful. Myself, Varadraja Bapad, I am a faculty in accounting and finance in school of management IIT, Mumbai, I am a rank holder, chartered accountant and cost accountant, then I have done EMCOM, DISA and I have done PhD in finance from IIT, Bombay. My major teaching interests include financial cost accounting and also Indian economic and financial model. My research interests are also accounting, financial inclusion, corporate finance. I am also into various extracurricular but very important activities like yoga, spirituality or Sanskrit, Bharatiya Sanskriti, ABVP and so on. Let us move to cost accounting now with this discussion. So, in the beginning we will, this particular PPT will talk about what is cost accounting, what is a distinction between cost and other streams of accounting, then what is cost and classification of costs. There are 3 major streams, financial, cost and management accounting. Some of you might be knowing about financial accounting. There are 3 important steps in financial accounting. First is recording of financial transactions, so every financial transaction as and when happens is recorded in the financial accounting system, then it is summarized in ledger and report is prepared which is in the form of financial statements. The target users for financial accounting system is external users, so it is meant for shareholders, it is meant for employees, it is meant for government, internal users also use it but major target is external users. Now in relation or in comparison with this, let us see what is cost accounting. In cost accounting, again the first step is similar, recording of costs. In financial accounting also it was recording of financial transactions, here it is recording of cost, you may feel it is duplication but it is not so, because in cost accounting costs are recorded with lot more details. For example, if salary bill for an organization is 5 crore, in financial accounting total amount of 5 crore will be included, but in cost accounting for each type of employees how much is paid, what where the activities done by them on daily or hourly basis, for what that salary is paid like those details are recorded, that is why this is a more detailed recording of cost that is involved. Next is analysis of costs, so each of the costs are now broken down, so suppose we were talking about salary costs, they would be broken down as to what are factory related salary costs, how much are admin related, how much are selling related, how much is a overtime, how much is paid as incentives, what was the nature of work being done for that by that employee, how much is a direct cost in the salary, how much is a indirect cost in the salary, like that detailed analysis is made, comparisons are made, sometimes projections are made, in financial accounting these are only the actuals, you are not allowed to make projections, but in cost accounting we make estimates and those estimates are also used to make budgets or to make future projections. Based on all these analysis, the cost statements are prepared as per the needs of users and here the users are internal users, so managers, decision makers within the organization right from supervisor level to mid management to CEO and even to board of directors. This is a confidential data, so it is normally not shared with external users except for a few statements, so this is in brief what is cost accounting, now this is a definition of cost accounting, it involves recording, estimating, controlling and reporting of costs, so you would observe estimating is also involved and controlling is also involved, so cost accounting does not just stop at recording, it tries to keep those costs in check, tries to control the cost. Now this process begins with the recording and also the basis on which they are calculated and ultimately we prepare the cost statements, now the objectives of cost accounting system is ascertainment of cost to know the cost, but it is not the total only, to know the cost for the product, for a process category wise, plant wise, function wise, so it is a detailed ascertainment of cost. Now this detailed assessment is, ascertainment is used for cost control, so certain standards are set or budgets are laid down, then actuals are compared with the norms or the standards and efforts are made to see that actual cost does not exceed what is permitted or what is budgeted. So cost control exercise is done, cost reduction is also done, so that we have permanent benefit of lesser costs, then a variety of information is generated to help in decision making, that could be for pricing decisions, so if we know correct information about costs, we will be able to price our product or service properly. Customers might ask for some extra things, we may have to give a delivery, we may have to incur certain risk like giving guarantee, all those aspects are calculated and built into cost, so that proper pricing can be done. It is also useful for other decisions like profit planning, because entity should know how much units it should produce or up to what level it should extend its service, then budgeting is done, so that a systematic allocation of resources can be done, like that variety of management decisions are catered and they would be taken much in a much better way if accurate and timely cost data is available, so these are the objectives of cost accounting system. Now, the advantages, since we know detailed cost record, it helps us in identifying losses and efficiencies, so unprofitable activities can be weeded out, then certain cost reduction techniques can be used or value analysis can be done, so that wasteful costs can be eliminated altogether and more value can be provided from whatever resources which we are using. And the third part which we already discussed that a better information helps in much improved decision making, it could be profit planning, it could be make or avoid decision or instead of we making we can go for outsourcing that product or going for outsourcing of a particular service, all these types of decisions are made in much better way because of cost accounting system. Now, management accounting, this is a kind of umbrella concept where both financial and cost data are taken together and it is mainly targeted to internal users. As the name suggests, it is called management accounting because it is mainly for internal users. So, here in this figure, we are seeing a comparison of management versus financial accounting. In management accounting, variety of decision making is done for better control and for a good decision making. In financial accounting, financial statements are prepared and target are external stakeholders. In this particular course, we are going to focus on cost and management accounting. Now, the definition of cost, now in business or even in other activities other than business, the cost is usually a monetary valuation of any of these things, maybe of effort or of material, resources, time, risk involved and opportunities foregone for production or delivery of any goods or service. So, for any activity we are doing, normally we have to sacrifice some resources either to we have to give up opportunities or we have to spend on material or we have to give our time or we have to give our resources, all this will be included in the cost. We will try to give a monetary valuation to it and go on adding it for calculations of cost. Normally, this is how business functions, some production may be done, then we will go for supply chain or distribution and the product is supposed to reach the customer. Now, the costs are incurred at all these stages and accordingly the costs are also classified related to production, related to marketing and distribution, related to consumer service or related to administration for looking after all these activities and there can be other costs like research and development costs and so on. This is one more definition of cost. It can be defined as amount of resources given up in exchange of any goods or services. So, suppose we want to buy material, we will have to pay the supplier that is called as a material cost. When we pay salaries or overtime or incur on perquisites of the employees, it will be included as a labor cost or as a salary cost or human resource cost. When we buy various services like electricity or like insurance on which the costs are incurred, all these are included as an examples of costs. There are also other type of costs known as capitalized cost. Now, this is a cost incurred on fixed assets like purchase of machinery or like installation of machinery. Now, these costs are going to give us long term benefits. These are not costs just for that period. If a machinery has a life of 5 years, we will get the benefit for 5 years. So, we will charge depreciation on that asset for 5 years period and that depreciation is included on day to day cost. So, the whole of capitalized cost is not considered as cost of that period, but a proper proportion of that in the form of depreciation or amortization is included in the cost. Now, very important part that is cost classification. Now, these will tell us different chapters in cost accounting because these is a detailed analysis on the lines of the classification, we can go for more detailed study of a cost for a particular item or for a particular product. So, first way of classifying is by elements. First in a sense that is one of the most traditional ways, then by functions or by direct indirect, by controllability, variability, relevance and so on. Now, let us go for first classification that is cost classification by elements. Do you know what are the important elements of cost? There are 3 important elements, the first one is material, labor and expenses. Now, the material cost, this is the cost incurred on any tangible substance or a thing. Best example could be purchase of raw material, it can also be purchase of any of the components. Suppose you are purchasing any other tangible item that will be included in the material cost. Next is employee cost, this is the cost on all human resources will include salary, wages, bonuses, perquisites, retirement benefits, any other incentives or ESOPs, all this is included in the labor cost or employee cost. Third are services, so when we purchase any outside service, the cost incurred on the same like electricity, like insurance, like rent that is all included in the expense. This is also a residuary head, so what is not included in material and labor will be included in the expense. Now, this is the most traditional way of classifying as material, labor and expense. But to know more details or to try to control the cost, further type of classifications were also evolved and that led to classification by function. So, as per the important business functions, the costs also are classified. So, what are the important business functions, just think over it, I think most of you are getting it can be production, it can be selling and distribution, it can be administration and so on. According to that the costs are also classified. So, we have got production costs, admin costs, selling costs, there can be other functions like R and D, those according to them the costs will be classified. Now, what is the advantage of this cost classification? Because now it is as for the function, so it helps us in better control of the costs. So, whatever is a material, labor or overheads consumed for production, we can hold production manager responsible for it. We can set a target for the same according to the level of output. We can make admin manager responsible for admin costs and go on adding the cost related to office or related to administration. This is how functional costs help us in better control. That does not mean element wise costs are not important, this is overlapping. That is one way of classifying, this is another way we are going to learn further different ways. The third important function is selling and distribution. So, we the classification helps us in whether we should outsource a function, whether we should go for better control, whether we should give more focus, is it our strength, weakness, we come to know from cost classification by function. Now next important classification is cost classification by direct and indirect. So, the direct costs are those costs which can be easily identified. So, different costs can be divided as per cost centers or as per products. If we can identify a cost to a cost center, we can consider it as a direct cost. For example, cost of fruits in fruit pulp production. So, if we are making fruit pulps, we know that raw material in the form of fruit will be purchased. We also know that for which product, let us say if you are making mango juice, the mangoes which are purchased can be charged to mango juice production unit. If we are making some juice of some other product, let us say gavas, we can go for identifying that purchase to that particular unit. Then those costs that is purchase of raw material will become a direct cost because it can be easily traced or identified. As against this, there are certain cost, there is one more example given over here that if you are into business of hardware of computers. Suppose you are assembling PC, you know that hard disk goes into making of PC. So, the cost of hard disk you can easily identified with the particular PC which is getting assembled. So, you call it a direct cost. As against this, there are several costs which are common in nature. They may not be for a specific product, then those are called as indirect costs.  So, we make, we assemble PCs, we assemble certain other things, we also do some small service or repair work. Now, number of engineers or technical personnel either work for servicing maintenance or they also work for assembling of PCs or certain items. Now, we exactly do not know the salary paid to a particular person and its linkage to any one particular product or a service job. Because different work is being done simultaneously in our office or in the workshop. So, salary costs cannot be as easily identified as we are able to know the cost of hard disk. Are you getting? So, cost of hard disk for a particular PC is a direct cost, whereas the salary cost becomes a better example of indirect cost. Can you think of any other example of indirect cost? For example, rent, if we are paying rent for our shop or for our factory, can we identify it to for any one product that would not be possible. Because rent is for the whole system, in that we are making several products, we are also doing certain service related jobs. So, rent remains an indirect cost. Earlier we took example of fruit pulp manufacture. So, we know that the raw material that is fruits purchased are for making of particular type of pulp, it is a direct cost. Can you think of any indirect cost? For example, if we are if we have a maintenance team or even one person for maintenance of these machines, same person whenever there is any problem services or maintains different machines. So, it would not be possible for us to know exactly with accuracy the salary of the person to be charged to which unit of pulp manufacture. So, it is an example of indirect cost. Are you getting me? So, here is an example given maintenance support group or security. So, outside the factory there is a security. That security is for let us say there are 10 units inside the factory. Security is common for all the 10 units. We will not know exactly the salary of security to be charged to which unit. That is why it is considered as indirect cost. In way storage costs in go downs or in showrooms these also become indirect cost. There is another name for indirect cost which is more popular and you might have heard it that is overheads. Now, the overhead cost being common in nature cannot be charged directly or cannot be charged cannot be attributed directly like a direct cost. So, many times a rate per hour is calculated. We take the total for that type of overhead divided by number of hours. Suppose here is an example of maintenance. If we have a maintenance and support group, we calculate their total cost divided by number of hours for which they have worked which will give us rate per hour. Now, whenever maintenance person is called and suppose works for 5 hours and rate per hour is 2000, then 5 into 2000 we will be able to charge 10,000 for the unit which has used maintenance facility getting it. So, overheads are charged using rate for hour. Sometimes composite or departmental rates are calculated. There are also some techniques like activity based costing which are little advanced techniques for charging of overheads. Later on we will go into it. But right now let us understand that this particular classification direct versus indirect is very much useful for better control of costs. It helps us in ascertainment of costs for a particular product or for particular cost center. It also helps us in better control because we will know that for this product, this is a direct cost and we will be able to give more attention or make a budget or a standard for more and a more suitable control of that particular cost. So, here we will stop at whatever classification we have discussed and we are going to continue this and discuss some more types of classifications in the next session. Namaste. Thank you.


Guys we and well it's not just now. I'll start over.    We were just we were just talking into space and at the whole time Yelling at space the fact we were just so mad and frustrated. We just like shut off for the next 24 hours Yeah, so you make a life-changing video and like it wasn't what made me so mad So it's now one day later. It's the next day. So now the next day and we're ready to refilm. Yeah, I'm gonna be honest I was Furious, I was very mad because this was a video that was gonna change people's lives So but we're about to try and recreate the video. That's what this video is So I encourage you to watch it because it has a really strong message. So Yeah, literally after it happened. I feel like you're totally it's cuz my I got bad delts. Yeah After we filmed the video and Just got really pissed off. I literally could not film the rest of the day. No not even film the rest I couldn't work the rest of the day. So I but instead of resisting it and just like no I gotta do it again get to work. We just stopped and it took the rest of the day off Instead of just talking forever. Let's get into the video. Yeah, so we're gonna sit down so on this casting couch and Start cast and start casting. Okay, but down top All right What this video that we speak so highly of that we say was literally literally I believe it was the best video We've ever filmed to date is what I think so the video originally was What is like the top five lessons that we've learned? From 2018 and it's not just like these buzzfeed top five lessons to take away This is shit that we learned like real shit type of thing and then we will still make that video talking about it Well, there's just one point I want to expand on so we have five points And then one of the points we just could not stop talking about because it was we realized how fucking big it was And there was so much to say about it and what that point was It was just how massively life-changing Getting outside of your comfort zone is what I'll say that's what we experienced in 2018 massively I feel like People are afraid to get outside the comfort zones and that's what's holding them back from achieving what they really want That's really what it comes down to I feel like they don't want to leave the comfort zone And like you cannot achieve everything you want if you just want to feel yeah, and I'll say comfortable the whole time Yeah, and then I want to first by first explaining what that means You can sit there and you can hear going outside your comfort zone like yeah, okay. That's easy.   Yeah, I don't usually do that.   Mm-hmm.    No, it's not easier.   We're literally every day. We will say to each other Rasmus We're doing first video. Yeah, we've been doing this.  We know this is not the end game We know we're ambitious. We want to achieve these big things.   We have to make our first video.  Oh, no I don't know. They're not gonna like this video.   Oh, okay. Now.  We knew it was holding us back But we didn't realize how big an impact.   Just not good at anything regarding that at all. So I genuinely thought I can't become like a PewDiePie Just be good on camera. I can't become like a Stefan James and Articulate myself and be good on camera But as you can see a lot has changed since then and I'm sure other people feel the same way you have this thing that you don't think you could actually become that Once you approach it get outside the comfort zone do it practice it Then it becomes that uncomfortable thing goes in your comfort zone And now you can comfortably do it and it's just the most freeing feeling in the world And more than that feels so good both of us We truly had the exact same idea of ourselves that I could never be that guy that is on camera on stage Talking to people moaning moaning people and they like really love hearing what I say and I'm like resonating that as well We're not there yet That's one of our next big stuff The part of the way I thought right and then so that's not that's not possible That's not possible, but we fucking gave it a shot right and now I can see that I can do that it is possible and When you literally like overcome this like This limiting belief that I cannot become a person I simply cannot and then you do now There's literally nothing in the world that I think I can't do yeah I overcame the biggest thing.  Yeah, and there's literally no I Believe there's nothing I can't do. Yeah, I literally genuinely believe like it's so genuine now. Yeah, so for example, one of the things that's outside of our comfort zone now is Talking on stage and public speaking but now because we did it for the first time. Yeah, we overcame this We overcame this thing.   I'll talk about what our biggest fear is right now And I know that something we really need to become good at and I'm speaking on stage the one that's holding us back a lot I know this is the one that's holding us back the most It's not it's not we have direct offers to be able to speak on stage or turn down or anything like that Yeah, but in the future. Yeah, but I'll be chasing that much more if I felt comfortable doing it And I knew I was good at it, but over the summer in Cancun actually in September We had our very first experience with that was speaking on stage, right?  It should not be that hard at all, right?    It's weird.   No, I I got about stage.  So I I personally I personally I personally thought we bombed it other people say we didn't but I thought we did they're being that they said It was it was kind of funny, which I fucked around a little bit. You can tell we were uncomfortable. Yeah So another thing that's what I was with getting outside comfort zone. It's I Don't think there's any exceptions here.  Like if someone else can do it, then so can you that's a real thing by the way But I just want to tell you like that that was our first experience with like really really not first experience Just with the speaking on stage on like really getting far outside Our comfort zone. I was really hard. It was really hard and like I just want to explain like how it went for us Like that's how it goes You're not just gonna do it once and then now you've overcome it and you're not great at it And then that's it. That's the thing.  It's not yeah You don't just go out outside comfort zone once and then boom now you're comfortable. No, it takes repeated efforts I can get back into that later. Yeah, what can I say the analogy? Okay? So I came with like analogy. I just thought of this and It's just about how to view this whole comfort zone on comfort zone thing so imagine like a virtual map everyone has their own virtual map and Everyone has like this the area that is unlocked in their virtual map is their comfort zone And then there's just this massive part of the world some bigger than others. That's blacked out It's blacked out and that represents your uncomfort zone. You can't go there or at least you feel like you can't go there So normal people The 99% of people who just live their life They have this small comfort zone and they stay inside this comfort zone their whole life never ever because going outside of it Going to the blacked out region is really really tough So it takes a special it takes a 1% type person to actually go into that on comfort zone and then This blacked out part of your map which kind of represents your life is a different Uncomfort zone so for us one was talking on camera and for example that was a really big part of it So not just me as a person and the things I can do exactly.  I was just limited as a person explain I need to explain it first So then you go into this part that's blacked out your uncomfort zone and then you explore it You don't just go under once and then suddenly boom it suddenly a comfort zone now You have to be in there and explore it and then after a while it suddenly opens up and now it's no longer blacked out It's now a part of your map.  It's not just oh speak on camera No, it it opens up so much more than that this whole part of life that you could not explore before I would say now you can suddenly explore it so a big one for us to talk on camera then this other one for me Was flying and then this was outside of my comfort zone and it was holding me back so much I wanted to travel places, but I couldn't because Traveling and flying on a plane was outside my comfort zone But then if you know, maybe you know this so as an 18 we traveled a shitload.   Oh now there's nothing There's no flying no traveling that holds me back anymore And now I just feel so free now I can go anywhere in the world and not feel Constricted because it's outside my cover zone to do our mom is just as afraid of is more fair flying than you And it's completely stopping her from doing something completely and she won't she won't Because it's so hard to go outside of your comfort zone like that. So she won't do it because she's not mentally there I don't realize what's gonna happen when you get outside of comfort zone. It will go away You think now it won't go away, but it will go away and become comfortable I would say you said that once you actually do the thing that you're afraid of it's kind of that wasn't that bad Mm-hmm wasn't bad as I was expecting and so as hard as being on stage was I still had it was also This isn't actually that bad. Mm-hmm, you know, so I had that thought as well. All right This video has gone on long enough. I don't want to keep talking forever. So I want to end it with this What are the things in your life? That that it is gonna change your life for the better, but you're not doing because it's outside your comfort zone What things are you not choosing to do because it's really uncomfortable?  I feel like it cannot be overcome. It is my fear of Spiders.  I thought you're gonna say like it's uncomfortable for us to film in public with other people Oh, yeah, that's a big one. That's a big one. We need to overcome. We need to overcome and Work in progress. Yeah, it's holding us back Once we overcome that and it becomes our comfort zone It opens up and expands so much It opens up a whole new part of our map now we can oh now we can film in public and I can film anywhere It frees you it opens you up So I only feel completely comfortable filming when it's just us two same even like one of our best friends is like standing like 200 feet away, but it's just the thought that they can hear what we're saying on camera It fucks with me. Yeah, if you watch the the villi tour video. We have a guy that filmed for us It was a clear random guy. We didn't know I found him on Facebook He'd a drone and shit, but he filmed for us and the whole time. I just could not be myself I couldn't do myself.  Yeah, because someone else was watching so now you guys know Like what still fucks with us. There's still so many things But once we once we're able to overcome that then we could be ourselves and then it'll freeze us up Let's actually end this video now Comment section. I do want to hear what is holding you back the most what is like three things three things I were each gonna write three things each so so you can either look at as the three biggest things That's outside your comfort zone that is holding you back the most or like your three biggest fears I went we're both gonna put it in the comment section for us and you can overcome them you can overcome them That's what we've learned is that you can even though right now.  So yeah, that's the end of the video. What emoji should they drop spider emoji?  Yeah the so the first one I'm still sad that we don't have the first take of this video, but this will be the substitute Yeah, this was not as much of a bang. It's still good.  Yes