Hello and welcome to the session. This is Professor Farhat, which we would look at some provisions of the CARES Act of 2020. This topic will be covered on the CPA exam starting October 1st, 2020. Some of it will be tested for a period of time from October till December of 2020. And some of the provisions will be tested permanently. What I do at farhatlectures.com is help people pass the CPA exam. Farhatlectures.com is a supplemental tool, whether you are taking Becker, Roger, Wiley, Gleim, or Sergeant. I don't replace those courses. I can't replace them. I wish I can. But what I can do, I can make those courses much easier for you to understand and follow. So my website will help you understand the material better than those other courses. And the reason is I'm not better than them. The way I teach is differently. They review the material, I teach you the material. So I strongly suggest, if you're studying for your CPA exam, to check out farhatlectures.com. Always I'm gonna ask you to connect with me on LinkedIn. At least subscribe to my YouTube, where I have 1,800 plus accounting, auditing, tax, finance, as well as Excel tutorial. Please like my lectures and share them. If they benefit you, it means they might benefit other people. And this is my website, where I have supplemental resources, especially if you're studying for your CPA, RAG, or any other section for your CPA. So I'm gonna start with discussing net operating loss or NOL. The way I'm gonna do this is basically looking at the old rules, which is the Tax, Cuts, and Jobs Act of 2017. They're not really that old. And then compare this to 2020. This was not expected. There should be any changes, but because of the COVID, the government obviously they wanted to change some rules to help businesses survive this COVID period. And for example, this topic will be tested starting October 1st and NetOL and 2021 continuing until there was some change. But this is the plan for now. Now think about this. 2017 we learned the new rules. 2020 we're learning changing of rules. And who knows if Biden becomes president, we're gonna have new rules as well. That should not be bad news for us. As accountant, as CPA, new rules means more demand for us because people don't understand the tax law. They need experts.  You have to like changes. You have to learn the changes.  But let's take a look at the old rules. The old rules, and the old rules means after 2017, after December 31st, 2017, there was no carry back. Before we had, you could carry back the net operating loss.  So the NOL cannot eliminate 100% of your taxable income. It eliminated 80%. So basically, the Tax Cuts and Jobs Act trimmed down the benefit of NOL, trimmed it down. The new rule starting 2018, 2019, and 2020, you can carry back, now we can carry back to offset taxable income for the five previous years. So you can go back to 2018, amend your tax return. If you had an NOL, I'm sorry, if yes, let's assume that 2018, you had a net operating loss. You can go back to 2018, amend your return and go back and offset other gains. Losses must be carried back to the oldest year in the carry back period. So if you had any NOL in 2018, you can take the NOL and you have to start 2013, 14, 15, 16, 17. This is how you carry them back. And I will work an example at the end of this session so you will see how it works. This applies to individual, corporation, estate and trust. And this provision is very, very beneficial. Why? You have to understand that by 2017, let's after 2017, 2018 and 2019, the corporate tax rate was 21%. Prior to that, the corporate tax rate was up to 34%. So what happened is when you take those losses and use them for prior years, they're gonna give you a more benefit. So that's really good. And in 2020, remember in 2020 because of COVID, many businesses suffered losses. So what's gonna happen with those losses? They're gonna allow you to go back five years starting with the oldest year, which is good.  The reason I like this topic NOL, it's close to my heart because my last tax return, my last client, when I was in practice, let's put it this way, was a huge NOL because of the 2008, 2009 crisis. This individual was in real estate business, so they suffered losses, but they took all these losses and they carried them back and they got a big refund. But the rules changes where you can carry them back in 2017, now you can carry them back again. And also what's important about this rule to understand is any changes in the tax rule that allow you to amend your tax return to benefit. What does that mean? It means the CARES Act also made other changes such as the business interests expense deduction. It means this rule has changed too. So even if you don't have a loss now, go back and based on the new rules, you might have a loss. Also, qualified improvement property. If you had a qualified improvement property, now we are using new rules. It means go back and check the qualified improvement property. What are those two? I'm gonna discuss those two in this session in a moment. Just give me a second and we'll discuss those two. Just a review for NOL, just review. You cannot deduct charitable contribution for NOL purposes. You cannot use NOL from prior year to determine NOL for the current year. You cannot deduct a capital loss carry back against a net capital gain in determining a current NOL. And a corporation may deduct capital loss carry over from a current year gain and calculate an NOL. Those are reviews. Just basically, if you are learning about NOL, just keep that in mind when you are computing NOL for your CPA exam. But if you want more about NOL, please visit my lectures, visit my lectures, farhatlectures.com. Let's talk about the business interests expense deduction. And the reason I wanna discuss this, although it's separate than NOL, but sometime because there was a change in the business interest expense deduction, it might trigger an NOL for you, which in turn gives you a refund. So the Tax Cuts and Jobs Act limited the interest expense of 30% of your adjustable taxable income. And that's assuming you have a gross revenue more than 25 million. The new rule increased this limitation to 50% for the year 2019 and 2020. So if you're filing your 2019, you can use 50%. You can adapt up to 50% and for your 2020 up to 50%. For 2020, let's assume you did not, for 2020, let's assume you did not have a lot of adjustable taxable income. And the reason why for 2020 you may not have it is because of COVID. If you don't have income, you're not gonna have taxable income. If you close your business for three months, you're gonna have less revenue. Less revenue means less taxable income. So what they did, for 2020 to determine this limitation, you could use your 2019 Adjust the taxable income. And hopefully 2019 you had more income than 2020, higher because your ATI for 2019 should be higher because of COVID. So that makes sense. And 2020 is anticipated to be lower. So what they did is they gave businesses little bit more leeway, more deductions. So they can survive COVID, they can get a refund and we could move on with our life. Now this applies to corporation, regular corporation and S corporation. It does not apply to partnership. Partnerships starting in 2020 they can do it. So they cannot do it for 2019. They can start 2020 and they can use for 2020 if they did not have any income. They could use their 2019 adjustable taxable income. That's allowed. But 2019 they cannot file using the 50% deduction. Also another change that could affect also your NOL, create an NOL for you is the qualified improvement property. So that's any improvement made to the interior of a real estate building. It's called qualified improvement property. Now before the Tax Cuts and Jobs Act of 2007. So I'm gonna kind of briefly go over even the rules before 2017 because it's good to put things into perspective. Qualified improvement property, you could have deducted it in three different ways depending on what in what industry you were. And we don't have to worry about this whether you're in hospitality or real estate or retail. We don't have to worry about this because this is really, really old. So the Tax Cuts and Jobs Act tried to simplify the old law. And what they did, they tried to simplify it and they said, everyone, everyone, it doesn't matter what industry you are, those qualified improvement property, you would use 30 year, 39 year, you would assume they're 39 year property. So they are, they appreciate it over 39 years. And basically this was kind of a mistake that they made and everybody in old research shows and all the commentators and all the expert shows. So the Congress made a mistake here. Why? Because when you qualify something as 39 years, it's not subject to the 100% bonus depreciation. Because it only applies to assets 20 year or less. So what happened, those qualified improvement property, you could not take the 100% bonus depreciation. Like kind of after they wrote the law, when people started to do this in practice, they find out, whoa, hold on a second, if it's 39 years, if we're gonna treat them as 39 years, they don't apply. So what did the CARES Act try to do?  They said, now, rather than 39, we're gonna consider those as 15 year property. What does that mean? It means now you can take them as bonus depreciation. What does that mean? It means it's gonna create a loss for you. What does that mean? If you create a loss, you can carry this loss backward and get a refund from prior years. So it's basically what they're trying to do is to help businesses. Now also, the Q2, if you take the 100% deduction, it can create an NOL. So unlike section 179, section 179, you can go down to zero, but section 179 cannot create a loss. Hopefully you know this. Otherwise, go to foreheadlectures.com. But qualified improvement property, the losses from those, it can create an NOL, which is good. Again, we circle back to NOL. Now the best reason to explain an NOL is to actually look at an example. And again, if you went to school prior to 2017, you should be familiar with how an NOL work you can carry them back. So let's take a look at this example. Adam Korp has in 2020 an NOL of $200,000, a lot of losses. The company's taxable income in each of the last five years from 2015 to 2019 is 20,000. Adam's Korp marginal tax rate was 34%, 2015 to 2017. And starting in 2018 with the Tax Cuts and Jobs Act, the tax rate became 21%. Calculate the amount of the refund and any NOL carry forward after to 2021 and forward. Well, we have a loss of $200,000. What's gonna happen to this loss? We're gonna take this loss and if we want to, we can go back five years, starting with the oldest year, which is 2015, and file an amended return because remember we had a loss, we had a loss, I'm sorry, we had a gain, we had income of 20,000. We're gonna take 20,000 of losses against that year. So when we take the loss, what's gonna happen? It's gonna give us a refund. So simply put in 2015, we had $20,000 of income and we paid 6,800 of taxes. What we're gonna do, we're gonna go back say, we're gonna eliminate this 20,000 of gains of income, of profit, of taxable income, whatever you want to call it and we're gonna file an amended return and get a refund of 6,800. Now remember, once you use the 20,000, what remain is 180,000 of NOL. Well, we're gonna go back to 2016 and 2016 we also had 20,000 of income. We're gonna file an amended return and tell the IRS, look, we're gonna take out those 20,000. Now we're down to 160. Again, gave us 6,800. 2017, the same concept, now we're down to 140,000. 2018, remember, you have to be careful. You have to use the applicable tax rate for that year. 2018, because of the Tax Cuts and Jobs Act, it became 21%. It's seen less benefit. So we had more benefit from 2015, 16 and 17 because the tax rate was higher. You guys noticed this. From 2018, you're getting only 4,200. For 2019, you're getting 1,200. So if we add up all what we used up, we used up 100,000 and we still have 100,000 of carry forward. So we still have 100,000 to carry forward into 2021, 2021. And our total refund is 28,800. And this is real money. You are going to get back from the IRS because of the NOL. And this is the benefit. Hopefully you can see why the government did this. Is to benefit the businesses. And this is a clear example how it's benefiting the businesses. As always, I'm gonna remind you to visit my website, farhatlectures.com. If you are studying for your CPA exam, I'm targeting you here. Look, the CPA exam is a lifetime investment in your career. It's 20, 30 year investment. Don't shortchange yourself. I can help you pass the exam. My material can add 10 to 15 points to your performance and you can go over that 75% threshold and pass the exam. That's all what I can tell you. Study hard, stay safe, of course, and good luck.


This is a do or die battle for the BJP in Uttar Pradesh and here are the top five reasons why it has to has to win the state Reason number one Uttar Pradesh is the largest state in India in terms of the number of Lok Sabha seeds It has 80 or about 15% of all Lok Sabha seeds and last time in 2019 There was a very formidable alliance against the BJP and yet it managed to win most of the seeds It along with a smaller party managed to get almost 80% of the seats in the state But if the Samajwadi party led alliance in Uttar Pradesh manages to take Uttar Pradesh in 2022 Or in alliance with smaller parties manages to form a government there that number that 62 seats that the BJP got in 2019 could go down to half And that will be a significant loss in terms of the number of seats that the BJP requires to win 2024 again But remember that in the past we've seen that in 2018 the BJP lost many states. It lost Karnataka It lost Madhya Pradesh Rajasthan Chhattisgarh and in 2019 it came back PM Modi was able to sweep these states completely and Many analysts have said that there is a disjunction Voters vote for a state government, but they might vote for someone else when it comes to the Center and that we can see again. So maybe even if the BJP loses UP in 2022 it might still sweep UP in 2024 But remember that state elections do one thing They determine to a large extent how many people will go from that state to the Rajasthava Right, and if the BJP loses in UP, then it'll affect its Rajasabhan numbers and once again That it's ability to pass bills almost unilaterally without any debate without discussion will be affected So that's the first thing that it weakens the center It makes it difficult for the BJP to win 2024 and even if it manages to win in the center becomes weaker That is the number one reason why the BJP must win UP. All right Number two is that Uttar Pradesh is a sort of lab for Modi nomads for PM Modi's political economy And what is that? That is essentially a combination of two things One is the politics of polarization and the second is giving freebies to the poorest of the poor And more often than not the poorest tend to be people from the most backward castes Adivasis and the non-dominant Dalits None of who have found decent representation in the two big parties of Uttar Pradesh Whether it's Samajwadi Party or Bahujan Samajpati And they have gravitated towards the BJP which has managed to find certain local cast alliances And also ensure that the poorest get a lot of handouts and freebies And these freebies are very different from giving jobs Uttar Pradesh's record with jobs is very poor Right? If you look at the data put out by CMI Jobs have actually dropped between the period September, December 2016 Which is before the Yogi government came to power And the latest data that we have which is September to December 2021 The number of employed people has actually dropped in UP Yet it is very possible that poor people have been given a lot of money to direct benefit transfers In fact the Yogi government has repeatedly boasted that it has set a record in DBT Never before has so much happened It has given direct money to parents to teach their children It has given money for building homes And it has been the fastest in passing on the money to farmers under PM Kisan scheme So this particular system, this formula which is on the one hand communal polarization Through which a certain segment of the majority votes comes together and stays And the consolidation of that majority vote through giving freebies to the poor No jobs with freebies and remember one thing When someone gets a job what happens? They don't actually think that the government gave them a job Even if it's a government job they think that I was good I went and took a competitive exam and I got that job They often don't blame the government also if they lose the job They tend to but they don't really directly blame the government for it They think that they weren't good enough or they blame their bosses Especially if they're in the private sector However, and you've seen those photographs of how things being given to the poor Actually have pictures of the Prime Minister and the Chief Minister being put right on those packets The point is that then at that time the beneficiaries think that the government is directly giving me Not just the government, the two people who run this government Whether it is Prime Minister Modi at the center or Yogi Adityanath at the state level They have directly made me a beneficiary of the scheme They deserve my vote So the recall value of these kind of schemes is much higher when a person goes to vote than getting them a job So the question is can the BJP continue to win through this particular formula of polarization and freebies? If it fails there's a significant lesson in this for the central BJP For PM Modi because this is the formula that has been used across India to get votes If it fails in UP then it is possibly something that the BJP leadership will have to rethink as a strategy going into 2024 Now number three Number three is that Uttar Pradesh is in some ways dominant when we talk about the Hindi belt or the Hindi speaking belt And this has most of the seats It has the majority of seats when it comes to Lok Sabha Large part of India's population of course resides here Uttar Pradesh actually leads in terms of setting the tone and discourse of public discourse Yes there are the Noida channels who create and set the public discourse But local newspapers the Hindi language newspapers which come out of Uttar Pradesh have a major role And they kind of influence what is the tone for newspapers Which are sometimes additions of these Uttar Pradesh papers in Madhya Pradesh in Rajasthan And in that entire neighboring region If the BJP loses Uttar Pradesh what happens? Some other government comes to power And governments have a great ability to actually tighten the screws on media companies and make them fall in line So an opposition government in UP will have a significant impact on media discourse in the Hindi belt And to a certain extent they can actually influence it also with the numerous front page ads That state governments have started putting out You know how print media is under terrible stress when it comes to revenues And they are heavily dependent on these front page ads which come at a premium So when state governments give those ads There is a tendency for editorial line to actually move in that direction And this would have a significant impact when it comes to the Hindi speaking and Hindi belt Number 4 and this is connected in a way Every state actually has a significant ability to give contracts to big corporates Especially in terms of infrastructure, power, tourism, roads They can give contracts to corporates and in this way they can actually open the door to corporate If an opposition party begins to rule Uttar Pradesh and has the ability to give contracts to big corporates Then there is a chance that they can actually influence those corporates in two ways One is corporate controlled media, controlled advertising And they also fund political parties which is an essential part Requirement for winning elections and that would strengthen the opposition going into 2024 And number 5, number 5 has to do with this relationship between the centre and state Today some of the big states are actually ruled by non-NDA parties Whether it is Maharashtra, you take Tamil Nadu, you take West Bengal Now the point is that if a state like Uttar Pradesh also goes to the opposition Then this can become a big alliance of opposition states Which actually stall any policy or law that the Modi government wants to push Which requires cooperation from states They can cause problems in the GST council And that would be a problem for the centre because the Modi government has a centralising vision It is in lot of ways against federalism And when large states come together, they can put a lot of pressure on the centre and weaken it And this is another reason why the BJP has to win Uttar Pradesh So these are the top 5 reasons why the BJP has to win Uttar Pradesh Not only because of Uttar Pradesh but because without Uttar Pradesh The centre will find it difficult to be stable and strong and dominating That's the show today, keep watching NewsClick Do subscribe to us, like this video and do share it as well


Welcome to WSIS Forum 2018. I am delighted to be joined by Dr Salma Abassi. Dr Salma Abassi is the Chairperson and Chief Executive Officer of a social enterprise called E-Worldwide Group. Thank you for joining us. Thank you very much. So Salma, to start with, what can you tell us about E-Worldwide Group? Okay, we are an international company. We work out of Dubai and primarily work with governments in developing countries to meet development goals, previously the MDGs and now the STGs. And I understand you have been doing a lot of work to include more women in STEM. Yes, absolutely. From schools to elderly women to get them engaged with technology and actually one of the biggest challenges we find is the lack of awareness. So the second you start showing people the benefit and the relevance, people want to get engaged with STEM and parents see that there is a future in this for their children. So tell us about your work with WSIS stakeholders. How do you collaborate with other organizations or government to achieve those goals?  And private sector is one key player because they have funds and they have the mission and the efficiency to drive to a goal and a target, whereas governments tend to be a little bit more sluggish. So I find that collaboration is a win-win scenario to move things forward. I've been working or coming to WSIS for over 10 years, I want to say 18 but not 18 quite, for over 13 years and I feel that it's progressing and developing wonderfully every year there's something more that's happening. But there's obviously a lot more work to do. Yes, I think so. I have a few observations that I've made and I think every year improvements are made, but now I think as we move towards the STGs, one of the key players that I think we need to bring to the table are two. One are youth, more youth to participate in panels and listen to their experiences and listen to their recommendations on specific STGs because they will have innovative ideas, which will actually be more productive and engageable down into society for traction to get them involved. And the second part is private sector organizations that are not in STEM because STEM or technology is integrated in every sector. For example, a lot of talk is going on about economic empowerment of women at the grassroots using agriculture. So where are the tractor manufacturers? Where are the fertilizers? All the different ecosystem of agriculture. Those players need to come to the table because they all use technology. That way we can create sustainable models because they need the infrastructure, they will pay for the infrastructure. So that gives us access and inclusion for the people. Dr. Samal Basi, thank you very much. You're very welcome.


Hello and welcome to the session. I am Shashi and I am going to help you with the following question. Question says, find the probability of throwing at most two sixes in six throws of a single die. Let us now start with the solution.   Now let us recall that Bernoulli trials are finite in number. They are independent. They have two outcomes success or failure and the probability of success remains same in each trial. Now throwing a die six times represents Bernoulli trials. Now let us assume that X denotes the number of sixes in an experiment of six trials. So we can write let X denotes the number of sixes in an experiment of six trials. Now we know probability of getting six in a single throw of die is equal to one upon six and probability of not getting six in a single throw of die is equal to one minus one upon six which is further equal to five upon six. Now let us recall that for binomial distribution P and P probability of X successes is equal to Ncx q raised to the power N minus X, P raised to the power X where X is equal to 0, 1, 2, till N. Now we have to find the probability of throwing at most two sixes. Now we can write probability of at most two sixes is equal to probability of X less than equal to 2. Now probability of getting successes less than equal to 2 is equal to probability of zero success plus probability of one success plus probability of two successes. Now we can find the probability of zero success by using this formula. We know total number of trials made is equal to six so value of N is equal to six. So here we can write six is zero value of q is five upon six. So here we can write five upon six raised to the power N minus X value of N is six and value of X is zero. So six minus zero is equal to six only. Now value of P is one upon six. So here we will write one upon six for P and value of X is zero here. So here we will write zero. Similarly we can find probability of getting a single success. Here we will substitute one for X and we get six C one multiplied by five upon six raised to the power five multiplied by one upon six raised to the power one. Now we will find probability for two successes. It is equal to six C two five upon six raised to the power four multiplied by one upon six raised to the power two. Remember that we have written these plus signs as it is. Now solving this step further we get we know six is zero is equal to one and anything raised to the power zero is equal to one. So here we get five upon six raised to the power six. Now simplifying this term we get six multiplied by five upon six raised to the power five multiplied by one upon six. Now here this six and this six will get cancelled. Now simplifying this term we get fifteen multiplied by five upon six raised to the power four multiplied by one upon thirty six. Now taking five upon six raised to the power four common in these three terms we get five upon six raised to the power four multiplied by twenty five upon thirty six. Plus five upon six plus fifteen upon thirty six. Now adding these three terms we get five upon six raised to the power four multiplied by seventy upon thirty six. Now we will cancel common factor two from numerator and denominator both here. And we get five upon six raised to the power four multiplied by thirty five upon eighteen. So our required answer is probability of throwing that most two sixes in six throws of a single die is equal to thirty five upon eighteen multiplied by five upon six raised to the power four. This completes the session. Hope you understood the solution. Take care and have a nice day.


breast cancer stem cells, BCSCs, can be divided into two main categories, mesenchymalike EMT and epithelialike, MET. These two types of BCSCs differ in their location within the tumor, with mesenchymalike BCSCs being located near the tumor's invasive front while epithelialike BCSCs are located further away from the front. Additionally, both types of BCSCs share similar gene expression profiles with basal and luminal stem cells found in the normal breast. This suggests that BCSCs may have the ability to transition between EMT and MET states, which could explain how they are able to spread throughout the body and form new tumors. This article was authored by Sulin Lu, Yang Tsong, Dong Wang, and others.


Hey, Bolo buddies. Thanks for watching. All right. I have a bread and butter Bolo video for you guys All right. It's almost 1 a.m. Get tired getting silly. I'm doing my video marathon tonight This is like video eight or nine in a row Thanks for being here Thanks for watching Bread and butter, okay, so Items that are easier to find items you can buy low and still sell for a decent profit Most of the items I share are $25 or less. It looks like I have some $30 items in here. So you'll definitely you know Definitely learn something. It's good. It's all good. All right. If you want to see big money Bolo videos I have those also. I have category videos if you're new here. I have crazy amounts of Bolo video content on my channel. So go check it out and Let's get started. I Almost hit for in broadcast. Whoopsie. Okay the first item I Do this every time now because unparanoid because one time just once I Wasn't recording or I wasn't screen-sharing and I thought I was all right. So this hat I picked up a bunch of these at a garage sale and I think they were either 25 cents or 50 cents each. I think they might have been 50 cents each But she cut me a little deal because I bought so many the bad thing about this one is it says dad on the back So it's a little bit harder to sell. So I did list this one lower for that reason and it sold for $13 and 20 cents plus shipping and I Bought a ton and they're all they all say this USS and some go for more. I think I haven't priced a little high I probably need to go in and reduce my prices on that but I I do have best offer on everything. So we'll see the next item is this vintage 1986 thunder cats. I wish he was in better condition. I could have gotten more for him But you know, I got him at a garage sale in a like bulk toy bundle lot So I have less than a dollar in him. I did take a best offer of $21 and the buyer paid shipping This vintage Polly Pocket, it's just one case. It's the animal hospital. It has no people So it was a bread and butter item I picked it up at a garage sale for probably for like 50 cents or something and I sold it for $12 and 32 cents in The buyer paid shipping Polly Pocket can be a huge bolo if you find the right ones So definitely look them up. They are not all bread and butter The next item is this American picnic long and burger It's like a picnic basket lid and it's from 2013 and I picked it up at a garage sale for like a buck I took a best offer of $12 the buyer paid shipping This I Carly back words talker record it I took a best offer of $14 in the buyer paid shipping the funny thing about this is on My Bolo live show which is every Wednesday at 10 p.m. Eastern Standard Time Somebody shared something. I don't know if they were DVDs or Something with I Carly and I'm like, oh my gosh I have something in my store that I'm waiting for it to sell and literally it sold like within a day or two of that video So I don't know if that was a coincidence Or if somebody watched the video and then went to my store and bought it and I just don't know about it But kind of kind of a funny story So I think it was probably a coincidence sold for $14 picked it up at a garage sale It was like I bought so much stuff at this garage sale So I had less than a dollar in it and the buyer paid the shipping The next item is this Pokemon pop pop socket and This came from the Toys R Us going out of business sale. I had about a dollar fifty in this I have sold tons of these I have all the different characters and I have sold a ton, but they are definitely a bread and butter item I sold this for eleven dollars and eighty cents in the buyer paid shipping All right, so I Went to an estate sale and there was a drawer full of playbills Posters programs this hat all this stuff, okay It was all in this drawer, so I just grabbed it all out took it down to the guy I'm like how much do you want for all of it? And I can't remember it was something ridiculous like five or ten dollars that I paid for all of it well It turns out he the guy told me the estate sale guy told me That the owner of the house their son was one of the cats in the musical the cats. He was one of the cats I Ended up finding like signed items Like What do you call it? autographed Items and I've sold one. I was in one of my Mercari Bolo item videos It's sold for really good money. It was definitely a Bolo, but I also have one listed really high and it's from the cats and Anyway, go to my store and check it out and read like the description Like it is crazy like I'm just waiting on the right buyer It is so cool, but this sold for thirty dollars and ninety cents and the buyer paid shipping. It's really cool. There's a ticket and Whatever this opening night party thing is so definitely some cool stuff I found emails from like the cast it was really cool so it was a great find and They just didn't look through the stuff and I mean I was there on the last day before the sale Like was it was almost over and I found so much good stuff. All right, the next item Nancy drew starter set. I'm sorry my throat I picked these up. I think I paid ten cents each for these so about Sixty cents so six books. Yeah, and I sold this for fifteen dollars and the buyer paid shipping This little team umi-zumi car I did not realize that it was remote control when I bought it at the thrift store. I think I paid two bucks for it There's no remote, but it did still beep So I sold it for thirteen dollars and twenty cents in the buyer paid shipping The next item another toys or us like just get rid of them item And I have three left if anyone's interested, please please by all means make me an offer I cannot remember what I paid for this. I think I got it 90% off or whatever the price was so it may have been like five bucks three bucks something like that and Shipping is a little high on it because it's a pretty big item. I think that's what's hurting me But I have sold to I have three left. It is a Power Rangers t-rex battle Zord so The next item is this me and my big ideas scrapbook breast cancer survivor stickers And I took a best offer of eleven dollars on this in the buyer paid shipping I picked it up for less than a bucket of roge sale Alright these very long long tail item, and I don't know you can see they glow in the dark. They're very cool they're patches vintage patches and And They're from the Kellogg's company, so I'm guessing it was like a mail-in thing or came in a cereal box or something like that But these came with other items that I picked up it in the state sale I decided to just list them took a long time to sell, but I sold these for ten dollars and the buyer paid shipping I thought they were really cool This vintage 1973 sunshine happy family doll I Picked her up at a garage sale and a bulk lot of Barbies So I have less than a dollar in her and I got an email from the person that bought it And I'm like oh no, and they were just telling me how happy they were that they got the item and that They're a collector and that's super exciting, especially when you're like, oh, no What do they want to return it? Did something happen? Did it get damaged? So it's always good when it's a good email a subscriber bought this which is kind of funny because I didn't know it was a subscriber until I was at Donatella Botolino's auction and In the chat one of the gals was like, hey I bought some items from from you on auction and I'm like I don't do YouTube auctions and she's like no I Your eBay store and I'm like, oh, so I'm like she must subscribe to my channel and that's how she you know got the link So she bought this snow globe. I took a best offer of $15 and She also bought these Linux replacements or ornaments for full asking price of $13 and 20 cents and the buyer paid shipping So a huge thank you if you're watching I get super excited when I find out that subscribers have bought things off of me I always ask that when you guys make an offer put Bolo buddies in the notes because I love to know that you guys are Making purchases it just literally like it makes my day. I know that sounds super silly, but it's just exciting I don't know. Maybe it's dumb, but anyway, thank you very much for your purchase. I appreciate you so much and The next Bolo item is This bread and butter Bolo is the scrapbooking stickers a lot of 24 Christmas holiday themed stickers I sold these for a best offer of $25 and the buyer paid shipping Oh, those came from a garage sale. It was a bulk scrapbook buy so not much in it Oh, and I forgot to tell you about these guys what I paid for it. So this one I think I got at a garage sale for like a buck and this one I bought the complete set I thought at The thrift store and it ended up being one of the items was broken So I just did it as a replacement set So I don't I think two or three bucks because I thought it was complete. So either way still decent Decent margins. Okay. This one I've had a very very very long time. It came from an estate sale I think it was the estate sale where I bought everything off the table at the end of the sale and I sold this for a best offer of $15. I was just ready to see it go to find a home to somebody who would appreciate it and Yeah, it's cute little bracelet, but $15 buyer paid shipping All right, these little guys I also shared about this on my Instagram and a little video So these guys came from the I got it free garage sale and they sold within 24 hours Like I knew they were a bolo, but the problem was Mine had issues. So I wasn't sure that they were gonna go for as much But I priced them a little high and I just hoped for the best and they sold within 24 hours Let me show you the damage.  He's got that black mark and some paint loss But look at his neck like he's got his shoes on his neck So I took a best offer on these of $22 the buyer paid shipping sold within 24 hours And I got it free at that garage sale. So that was an exciting bolo for sure I love it when I get things free and I sell them for a decent profit And this sold today for $14.08. She is a Mattel Barbie. Her hair is like a rainbow Um Rainbow and beige.  They do still sell Thanks for being here. Thanks for watching. Be sure to like comment subscribe and share have an awesome night and I'll see you guys soon


So we are discussing the optical parametric amplifier we have in our lab Topaz-C what we have said so far is that we put in the beam the pump beam output of the part of the output of the regenerative amplifier we have using an all mirror telescope and the reason why we need so many why do we need so many mirrors let me ask you yes one is path length you might have to give a particular delay was later on you have some other application right. So for that a part of the beam will go somewhere else so you need to give a path length secondly you need at least two mirrors if you want to align a beam. So as we are going to discuss we already started in the last module we will complete in this module as we will discuss alignment is very critical in this things like this. So generally things where life is much simpler if you try and make the alignment in such a way that at least in every stage the beam is horizontal okay. So we do all our experiments on optical table which in any case has this array of holes where you can put in screws and fix optics the holes have a second purpose they tell you which one is the vertical direction which one is horizontal direction. So if you want to make an instrument and you have to actually build something the easiest way of trying to do it is that try and make your beams go along a line of holes and to start with using a ruler make sure that the height is the same that way later on alignment becomes much easier and if something goes wrong you can take easily. So the steering wheel at least two steering mirrors are required to ensure that the input is straight horizontally well like this it should not be like this it should be like this should not be like this it should be like this right both these directions can be fixed easily if you have at least two steering mirrors and this is what we have shown you we said that you have light coming in from the region and using beam splitter and different optics we speed it into six different paths we have already discussed the first path input beam and we have started talking about the pump beam. Now in this module what we will do is we are going to talk about all the paths that are there inside our topas okay this is what we have presented already light comes in from the region that is path one input pump beam 80 to 90% of it is reflected towards M7 and we will see what happens after M7 towards the end of our discussion. The remaining part goes straight and we said the next pieces of optics that this transmitted beam encounters are L1 and L2 two convex lenses they are arranged in such a way that their focal points are coincident and the L1 and L2 are chosen in such a way that the focal length of L1 is longer than the focal length of L2 so that after the beam passes through this you get once again a collimated beam but a collimated beam of a narrower beam diameter smaller beam diameter than the input beam you require this because later on this beam has to go through several light races and all very broad beam would cause loss of energy and inefficient amplification right but let us see what is there before we draw the path or maybe we will draw the path first this is how it goes well it goes further but we stop it here because we want to discuss something right. So first of all what we have said already is that L1 and L2 serve to decrease the beam diameter secondly the other two things that are there right after this and we are going to try to show you some isometric diagrams of these not photographs so if you get to work on a topaz it would be helpful if you first go through this presentation then read the manual or read the manual along with this presentation look at the isometric diagrams and go to topaz along with the manual and try to compare with the diagram to find out which optics is which in order to run it intelligently you must know what is what otherwise it is baffling and if you do it blindly it is impossible to do anything with it right so what is DP1 and DP2 DP1 and DP2 are two well I think quartz plates the material is not mentioned in the manual but two quartz plates that are set approximate Brewster angle approximate Brewster angle because you want to maintain the polarization now I said approximately it is actually there are little different from Brewster angle so that polarization is not compromised but what you can do is if you tilt these plates a little bit anyone or both together then what happens is the light going through these plates depending on how much you tilt will go through more glass or less glass right and that would cause a change in delay so when you run topaz this delay is called delay 2 in this software the trans topaz so if you change delay 2 what it means is that essentially you are tilting these plates why you have to change delay at all hold on we will come back to it okay and remember we have still not answered that question why is it okay to use lenses okay can you make a telescope using mirrors you can right in principle you can you just use concave mirrors of different focal lengths it is just that you have to tilt them in such a way that the light goes out okay otherwise if the output of these 2 mirrors keep on going keep on oscillating between each other it is of no use but why do we use lenses I mean why is it okay to use lenses we will see later or why it is desirable to use lenses we will see later on but do not forget the moment it goes through these plates then also it is possible that you introduce some chart it is not an all reflective optics topaz okay and that is fine after that if you produce this line what do you get what is the next thing a 1 is an aperture okay that is why it is drawn like this you have this black little thing here black little thing here in the middle there is a hole right so it is something like this okay section of that would look like a 1 and then you have L3 what is L3 another lens what is the shape of the beam that goes into L3 collimated beam now when it goes to another lens what will happen it will get focused okay so why do we need to focus we will see okay but then after that we have this BS2 BS2 is a beam straighter that transmits approximately 20% of the beam okay next piece of optics along this think of this horizontal line okay that is a directional propagation of the beam as we are going to see shortly after that we have VF what could VF be can we guess in this context what could F be F could be you can speak in any case you would not be heard so if you give a wrong answer it is okay yeah F is your right actually filter F is filter and V is variable VF is a variable filter because you want to play around with the intensity of the light that goes through why you have to play around we will see later remember when the principle remember is too good is no good you do not want to put in as much light as you can that means there are things we will see later okay and then you have this M1 M2 and so on and so forth okay so let me draw the beam BS2 we already said transmits about 20% of the white light of the WLG beam this is your path number 3 what is path 3 WLG pump beam that means with this beam that goes through so how much of this what would be the energy in this you put in say 1 milli joule okay 80% of that let us say went on along path 2 in this direction horizontal direction 20% 20% of 1 milli joule is how much 200 micro joule and then we are saying that this beam splitter transmits about 20% so 20% of 200 milli joule is how much 200 micro joule sorry 20% of 200 micro joule is how much yeah yeah 40 micro joule and then you have this variable filter so you can actually control you can make it a little less than 40 micro joule as well not a little you can make it 0 if you want okay so you so that is a maximum you do not want too much of light to go in what is this beam going to do this beam is going to generate white light okay with the experience of doing pump pro spectroscopy we know that if we use too much of energy to generate white light or if you focus too hard then the white light quality is not good right it is unstable there is filamentation many things happen that is why so that is the answer that is why you do not want to use too much of pump and I will show you a photograph of what happens when you use too much of pump once we are done discussing this okay but this is your white light generating pump beam WLG pump beam goes through the aperture L1 L3 focuses it now see what is the role of L3 why does it have to focus why does the beam have to be focused because your white light generation is going to take place in this WLG you see this is basically a sapphire plate to generate white light there it is not sufficient to send a collimated beam you have to focus there so L3 the job of L3 is to focus the beam pump beam for white light generation on the sapphire plate okay can you comment on the relative focal length of say L1 L2 we know already right L1 has to have a longer focal length than L2 can you compare can you comment on where L3 focal length will be should it be longer than L1 should it be shorter than L2 or should it be something in between see this is a cartoon but this is roughly to scale the way I do the cartoon is that I started with that photograph and on that I have drawn the optics so lengths are more or less okay so what do you think just looking at what you see here should the focal length of L3 be more than L1 less than L2 or something in between actually it has to be more than L1 right because what is the separation between L1 and L2 this much so depending on how much you want to shorten the beam maximum focal length of L1 is something like this from here to here but look at where L3 is and look at where WLG is it is this is the focal length of L3 so L3 is actually a long focal length lens it is better that way because you are generating white light what happens what is the difference between focusing using a lens of long focal length and a lens of short focal length finally you focus and focal spot can be well your depending on what lambda is it is the best possible focus you can get is lambda by 2 so if you use a long focal length and if you use a short focal length what is the difference let us say they are acromats so one answer is chromatic aberration might depend on the focal length but let us say we are using acromats chromatic aberration does not even arise so for long focal length the situation is something like this yeah short focal length the situation is something like this this is called soft focusing this is called hard focusing because it is not just the point of focus it is the volume of material through which the light is going through if you do hard focusing then you put in more energy for the same length right so for white light generation or even second harmonic generation sometimes soft focusing is better you do not want to focus too hard so the solid angle is important okay that is why you want to use L3 with long focal length right so then what have we seen so far pump beam has been input most of it has been sent along path 2 which is going to be used for the final amplification of signal small amount of it has been transmitted and this well there is another beam free they do not forget BS2 so far we have neglected the reflection of BS2 but if you look at the light that is transmitted through that light is used to generate white light it is a pump for white light generation okay and we have discussed this path 3 thoroughly so far okay M1 and M2 are of course a pair of mirrors in fact mounted on the same platform and then there is an RP1 what is RP1 let us see if you can guess yeah so it is a halfway plate RP means rotate polarization why do you need a halfway plate because you want to restore the polarization the input polarization is horizontal okay the input polarization for topaz is horizontal for the next one next stage you need vertical polarization okay so what this RP1 does is that it rotates the polarization to 90 degrees and each of these steps is important suppose by mistake you take out RP1 or maybe you rotate RP1 so that the polarization is not turned by 90 degrees what will happen you will not get the next stage amplification okay so we need to know every component alright so white light is generated okay and what we have seen is L3 focuses into focuses this pump into the sapphire plate to get your this thing to get your white light as you remember we talked about delay 2 the problem is I forgotten what the animation is so I am saying things before I show it anyway do you remember what is delay 2 delay 2 we said that this DP1 and DP2 the 2 plates you tilt them a little bit and bring in some delay will that change be large or small naturally is small that is why it is called delay 2 so we have talked about delay 2 first not delay 1 what is delay 1 this M1 and M2 are actually mounted on a translation stage and all these are motorized controlled by the computer so you can move this M1 and M2 for order backward so that should remind you of the retro reflector that we use in femtosecond optical gating or pump probe for that matter right so it can be moved for order backward so that is course right so that is delay 1 so if you actually use topos and if you try to control things by yourself then you will see that you like you can play around with delay 1 you can play around with delay 2 delay 1 is this M1 M2 retro reflector moving back and forth delay 2 is the plates tilting at some angle so delay 1 and 2 are your so delay 1 is course delay delay 2 is fine delay it is important to know this because I mean only after you have played around with the course you want to touch fine delay right I ask you to measure the length of this room what will you do you will get a I want to you to measure it to the nearest millimeter let us say or even nearest micron so are you going to start using a vernier caliper from this end to that end of the room no first you measure with a tape right and the last bit you will perhaps measure with vernier caliper so it is important to not forget that delay 1 is the primary delay course delay delay 2 is a secondary delay fine delay so we should not we want to play with delay 2 only when we are close of course close to what that we have not said yet we will say okay but delay 1 is the course delay that first has to be taken care of alright now what have we done so far we have said that we have generated white light where have we generated white light at WLG which is a sapphire crystal right I have not shown the white light path in the next piece of animation but okay we will come back to that later we are right now I am not showing you white light but you can guess where it will go where will white light go you go straight and it will hit L4 what is the need of L4 it has to collimate right finally you want collimated beams with L3 you have focus the pump beam right so white the pump beam is going to diverge and the white light that you generate is also going to diverge it is exactly the same as what you have in your pump probe setup okay white light will also diverge so you have to capture it and make it collimated that is the role of L4 we have certain things later on we will come back to it there is something more interesting later so see once again we are using a lens and we said it is okay to use lenses maybe it is even desirable we will see why it is okay okay next let me show you the other path path 4 what is path 4 PA1 pump beam what is PA1 power amplifier 1 or in other words the preamplifier so of course we have this BS2 we said 20% of the beam is transmitted 80% naturally is reflected right that is the beam that we use for the first stage amplification of signal so where will it go it will go up M3 maybe I will show you M3 L5 M4 DM then goes through let us follow this path maybe I should have done it step by step anyway so see 80% of this beam that is that impinges upon BS2 is reflected to M3 and this is path 4 PA1 pump beam goes straight then goes through a lens L5 what is the role of L5 again collimation do not forget that this is also a diverging beam converging up to a point then diverging because you have used L3 so L3 not only focuses the beam here it is also going to focus the beam somewhere here yeah so it is going to focus both the arms beams in both the arms so it is not enough to use a lens in the white light generation side you also have to use a lens on the other side which is a pump for the preamplifier so that is L5 essentially it collimates the beam next the collimated beam goes and hits M4 from M4 it comes and hits DM1 what is DM1 nothing to do with the initials of our celebrated colleague DM here means dichroic mirror dichroic mirror is wondering who the celebrated colleague is that is not so difficult figure okay dichroic why do you need to write dichroic mirror here because see white light will come from this side okay that white light has to pass through at the same time you have to get this pump for the first stage amplification going in the same direction that is why you use a dichroic mirror that will reflect pump what is pump 800 nanometer okay and what is white light it more or less ends by 800 nanometer so this dichroic mirror is it going to be so dichroic mirror means essentially a filter right can you tell me will it be a long pass filter or a short pass filter it is reflecting 800 nanometer and it is transmitting say 400 to 800 nanometer well I have given you the answer yeah it is a short pass filter so this dichroic mirror is essentially a short pass filter alright okay how far have we gone so this is taking so much of time as far as slide number 5 and we are into the second module and we are about to break again okay how far have we gone here on one side we have generated white light on the other side we have generated pump that is going to selectively amplify one of the colors of course when I say one of the colors I mean modal color femtosecond pulses they are broad one of the colors from the white light in the next stage okay I would have preferred to get the get it done in this stage in this module but I do not want to rush so we will take a break we will come back and finish this discussion in the next module.


Hello everyone, my name is Nikhil Gadjam working as assistant professor in department of computer science and engineering in Valchand Institute of Technology, Solapur. In this video we will see a display of singly circular linked list in forward as well as in reverse direction. Learning outcome at the end of this session students will be able to write a CE program to display singly circular linked list in forward as well as in reverse direction. Now this is singly circular linked list where linked list contains some nodes and last nodes next part will always holds the address of head or a start that becomes a circular. Now we will see an algorithm for displaying singly circular linked list in forward direction. Step one, if the linked list is empty we will simply return. You cannot display the nodes when singly circular linked list is empty in that case we are directly returning from the function otherwise declare one temporary pointer called a stamp for traversing from first load to the last node. Initialize stamp to the start so it will start, stamp will point to the first node so first node how to point to the first node using start variable where start is my global variable. Traverse stamp till temp arrow next is not equal to start so you will traverse stamp in forward direction from first node to the last node. Now how to find out whether it is last node or not last nodes next part will contains address of start so that is why we have used a condition called as traverse stamp till temp arrow next is equal to start. So once a temp is pointing to the last node we will print and we will returning from that function. While traversing you print temp arrow data every time while traversing. So this is an algorithm for displaying singly circular linked list in forward direction. Now second algorithm is for displaying singly circular linked list in reverse direction. So there are multiple approaches to print the singly circular linked list in reverse direction. You can use a recursion or you can print singly circular linked list in reverse direction without using recursion also. So this is an algorithm for printing singly circular linked list in reverse direction. So first step is to check whether a linked list is empty in that case you are simply returning from the function. Otherwise check whether next node to the current node is head or not or start or not which implies that a current node is pointing to the last node or tell. Then you are printing the data and returning. Where you are returning from where you have called this function. Recursively call reverse function by considering the node next to the current node and print every time nodes arrow data in reverse order starting from the tail. Suppose we will take this diagram. So what you are doing you are traversing temp in forward direction first. You are not printing while traversing. You are go on calling or pointing to the next node one by one using recursive function call. Once a temporary pointer points to the last node in that case you start printing from last node. Once data from the last node you have printed you are returning back to the previous function call. Then again you are printing. Then you are returning to the previous function call. Then again you are printing. So by this way you can print 3, 2 and 1 or you can print all nodes in reverse direction. So this is a recursive algorithm we have used for printing a singly circular linked list in reverse direction. You can answer this question. You can pause the video and you can answer. We can traverse the whole circular linked list by starting from any point to our faults. You have to state whether this statement is true or false. The answer is we can traverse the whole circular linked list starting from any point. Answer is false. You cannot traverse the singly circular linked list or any circular linked list from any point. For traversing you require a global pointer and generally we are using only one global pointer called as start which always points to the first node. So using first node you can traverse. Now we will see a program or we will write a code for displaying singly circular linked list in forward direction as well as in reverse direction. Suppose this is a main. Now this contains four cases. Case one is for insert at beginning which is already implemented. Case two is for display in forward direction which we are implementing now. Case three is display reverse which again we are implementing now and case four is for exit. Insert at beginning we have already code for insert at beginning which we insert the code at the beginning of singly circular linked list. Now display function we will write now. Initialize one temporary pointer for traversing. Again don't use a start pointer for traversing. Start is a global pointer which always points to the first node. You cannot change the value present inside a start. Now this is a struct node star temp. I will use a do while loop or you can use a while loop also. So this is do while this temp is not equal to start. Means a temp will start from a first node and it will traverse the complete singly circular linked list and it will come out of this do while loop when temp again reaches to start or first node. So every time you print. So this is printf this is %d, temp arrow data. This is temp equal to temp arrow next. So this is a display function initially declare a temp as a temporary pointer. Initialize temp to the start. So temp equal to start. So initially temp will point to the first node. This is a do loop, do while loop. So first it will print and it will move forward and this will do while loop. This loop will run till temp reaches again to the first node. It will go on traversing and visiting one by one node from this singly-singly circular linked list and it will come out of this do while loop when temp again reaches to a start or first node. We will execute this function first and we will checking whether this function is correct or not. Just a second display reverse semicolon.  Suppose I want to insert as 44 at the beginning, next one is 33 at the beginning, again next one as 22 at the beginning. Now I will call a display function. Now it is printing 22, 33 and 44. So whatever function we have written for display that code is correct. It is printing a singly-singly circular linked list in forward. Now we will write a code for a function called as display reverse which will display the singly-singly circular linked list in reverse order. So this is my display reverse function which will accept one argument called as temp. So this is the first one you are checking whether temp has reached to the last node or not. Now to find out whether temp has reached to last node or not, if temp arrow next if that double equal to start indicating that temp has reached to the last node. What you have to do? You have to print the data. So this is your printf %d, temp arrow data. So I will give some space and then return. So once temp has reached to the last node you are printing the value from that node of where temp is pointing. So else means temp has not reached to the last node. In that case you are going calling the same function recursively with next nodes address you are passing. So this is your display reverse and what you are passing temp arrow next. And then last one is your printf this is %d, temp arrow data. So what will be the exit condition in this function when temp has reached to the last node. In that case this recursive call will be ended. And then you start printing one by one data and return to the previous function call. We will execute this code and we will check whether this function is executing correctly or not. Just a second we have 1, 2, 3 so we don't have this one. So case one is for insert at beginning. So I will insert some nodes suppose 55, then 44 and then 33. Suppose you call a display function which will display the singly circular link list in forward direction. So we have a link list like this 33, 44 and 55. Suppose I will call a display reverse function in that case now 55, 44 and 33. Now it is printing in reverse direction. So in this program we have written 2 functions display in forward direction without using recursion and next one is display in reverse direction using recursion presentation. Now these are some of the references I have used for creating this video. Thank you.


Every year, the International Telecommunication Union, that's the UN Agency for Information and Communication Technologies, or ICTs, releases the world's most accurate global analysis of ICT development for over more than 160 economies worldwide, called the ICT Development Index, or IDI. It's a benchmarking tool designed to help countries advance their own ICT development by helping them measure progress. The IDI is a unique, impartial, highly reliable benchmark that is widely used, not just by policymakers at other UN agencies, but by the world's telecom operators, equipment manufacturers, and ICT service providers, the global investment community, and experts in academia. The IDI tracks the level and evolution over time of national ICT development, progress in ICT development both in developed and developing countries, the digital divide separating countries with differences in terms of ICT access, use, and skills, and the extent to which countries can make use of ICTs to achieve the UN's sustainable development goals. Information and communication technologies are crucial to implementing the 2030 Agenda for Sustainable Development. Indicators are a useful reference of future planning and development. Better data means better policymaking and more informed investment decisions. Because the IDI is based around a basket of 11 statistical indicators, it offers the world's most well-rounded picture of ICT access, use, and skills, as well as providing insights into emerging technology trends, like the uptake of mobile broadband. To ensure the IDI remains the world's most trusted ICT development index, ITU uses figures provided by official sources in its member states. In 2015, an independent assessment confirmed the IDI's very high statistical reliability. The IDI is a powerful benchmark that helps countries and development partners track progress and identify gaps so that ICTs can reach their full potential as drivers of socioeconomic development for all. For ITU, the IDI is just one more way that we help our members connect the world.