Okay. Sorry about the delay. We'll start again. I think just the first slide is just why our state-owned enterprise is important to to look at it when you are in the public sector and I think your presentation showed it very clearly. Very often state-owned enterprises may go by large part of the economy and therefore of course running them efficiently is important because that way around you can if you get your state-owned enterprise to be more efficient you can release resources for other part of the economy either labor or capital. Secondly state-owned enterprises are present in in network industries where they provide very important inputs for other sectors and other private sectors so if you manage to get your state-owned enterprises more efficient that would provide better and cheaper services for private sector and therefore also be able to support productivity gains in the private sector and then the third effect is that it's often a sizable assets for governments and of course if you have an asset you would like it to give it a return and for a government of course state-owned enterprises or to give a return which you can then use to support your public budget and whatever you want to use your money for. I will skip the last bit. That said I should say I come from a country where state-owned enterprises actually doesn't have a very large role compared to other countries and that's also why I decided to call this in an audit perspective and not just a Danish perspective because that would seem a bit sad as you can see in the table to the left you can see in Denmark we have personally ownership shares in 28 enterprises which 12 are wholly owned by the Danish state and sort of a rough estimation says that its value of those holdings are around three percent of GDP so it's quite tiny but looking to my Nordic colleagues in Finland, Norway and Sweden you can see they have far more state-owned enterprises and their value are sort of six times eight times bigger than the one we have in Denmark so when we meet in the group of colleagues from the Nordic countries I'm always a little brother and I'm happy to be allowed to actually participate in their meetings because I think it's too little to be bothered about. Just looking at it in the Nordic countries we have state-owned enterprises in the same sectors as you'll see elsewhere it's infrastructure other network industries, airlines, different kinds of transportation particularly in Norway, Sweden and Finland they also have state-owned enterprises in natural resource sectors financial sectors and then all countries have a number of special purpose vehicles which by which I mean companies that have established to do special things for the government sector and it's not really up for privatizations just one example is we have a company in Denmark that built big bridges over our different waters and it has never meant to be privatized but it's just a way of organizing things so that was sort of a very brief introduction to the state-owned sectors in the Nordic countries then let me turn a little bit to the reform process and I think the driving factors for the reform process we have been through in the Nordic countries which have run more or less in parallel started actually back in the 1980s where for several reasons people start to open market for competition in the EU it was the decision on the internal market in 86 and of course a lot of the then state-owned enterprises then had to face competition and had to work in real markets and of course that kind of provoked a lot of thoughts of then how are we actually going to deal with state-owned enterprises when we have open markets so I think that has been one driving factor and the other one was in the late 2000s came an increased focus globally on corporate governance of the private listed companies in terms of transparency what are they going to say shareholder's role in running listed companies and I think those two trends merge and in all four of the Nordic countries new ownership policies was defined in the late 2000s and it was then followed by OCD guidelines on corporate governance which was first published in 2005 and I should say I think more or less through the whole there is a working group in the OCD that did these guidelines and I think for most of the time of that working group it has been in person from the Nordic countries that have been chairmen so there is a lot of similarities in the OCD guidelines and the way we go about it in the Nordic countries so it's about ten years ago that policies were reformulated and I can see looking to my Nordic colleagues they have or just about to redefine or update their guidelines and the same is true for the OCD guidelines where a public consultation is actually undergoing right now. I don't expect that any of these will lead to big revolutions in the way we go about things so it's more a matter of refining things and of course we have learned something over the past ten years which we now have to try to implement in our guidelines. I think the starting point which become clearer and clearer and I think John's presentation support it is that although we kind of fell in love with the foreign law with the companies we work with we also recognize that the state is a weak owner for many reasons. Some including some of the newspapers claim that it's because the civil servants are not good at their jobs so that's the main thing so you should just hire better bureaucrats and then the state on enterprises would be very efficient and very well run. There might be something to that story but I also believe that there are some more institutionally based reason why it's very hard for governments to run companies in an efficient manner. I've just taken some of the reasons in here and I think the first reason is that ownership of commercial enterprises will never be the core of government. I think at least in the Nordic government is neither elected nor not re-elected because of what is happening in the state owned enterprises. There are so many other agendas so the state on enterprises never get the political focus and sort of the advantages you have if you have an owner which is very strongly focused on trying to run the business and getting things right. So that's one reason the second reason is that even though we can try to do a lot to try and say that state owned enterprises is separate from government there will always be a tendency that political pressures will arise and it can either be governments that try to take the phone and call the companies to do something which is not commercially sound because there might be a short-sighted political gain but it can also be the other way around and that is that some of the state owned enterprises are so big that they can actually influence policies not for the greater good but to further their own agenda and I think that is a very unfortunate mixture where things get muddy and you never get to the right solutions. So I think that's one reason why I think states will never become very good owners of commercial enterprises. And as I said the consequence of that is that we frequently see or my experience that our enterprises often get their own agenda that they follow so they know they have an owner but it's very unclear what the owner wants and therefore the company the management can tend to follow their own agenda and it can be that they won't grow rather than efficiency. I think that's what we typically see that I think it's fun to go out investing and the shareholder never expect a return so who cares so I might as well go out and take some chances and then that often leads to an effect where the risk return profile of the company get wrong that they take on too big risk without having considered sort of the downside of that. I think if I should just a single anecdote is that I went many years ago to a meeting with a CEO of one of our state enterprises and we said to him we would like to have some dividend from your company you're earning all this money so why can't we get something in dividend and his response was that if it should be in that way then he'll make sure we'll never get a dividend because he could just make the profit go away so that was his that if he couldn't keep the money to make you investments and then oh yeah it was again good so that was just why the state is a weak owner and of course from that it leads to the first question which I'll go into is sort of the optimal scope of state-owned enterprises and it follows if the state is weak then of course we ought to privatize and get rid of as many state-owned companies as we as we can or put it otherwise that if the state is to own enterprises there should be very strong reasons for that and that should go beyond sort of the pure commercial reasons just not just a matter that the state can get a return because if that was the objective of the state we could invest in all kinds of other companies so we could invest in US companies or in purely private companies we don't have to be a majority owner so there must be strong reasons why the state should own things I've just listed a few examples of that kind of rationale for state ownership I think natural resources might be a very good reason for state ownership in particular if you find it difficult to make a sort of appropriate tax system where you can get the resource and tax by by government then that might be a reason why you would like to have a state ownership instead then the classic natural monopolies of infrastructure again if you don't feel comfortable you can get a regulatory framework to avoid monopoly profits and that kind of stuff state ownership might be a substitute for that and I think in particular in some of the Nordic countries more geopolitical reasons play in that one of the big fears in Europe these days is that the Russian gas problem comes and take over our entire energy infrastructure so there are some concerns about that then I'll skip the third and just go to to the first one which I know it's it's a matter where Norwegian and Finnish colleagues are very concerned and that is if they're privatized and it's all in the open foreign hands then they might lose some headquarter functions well-paid job and stuff like that so they try to to to keep some stakes in in the listed companies I think normally in Scandinavian countries you'll need 10% of of a company then you can avoid that it's de-listed and being taken over so they want to keep the companies as independent entities so I think that's the first lesson from what I would say is that the state is a weak owner therefore you should only keep stable enterprises there are very good reasons for having that and that will of course as I shown in the previous phase mean that the state would actually own a number of companies at all points in time at least as far as I can see in the Nordic countries and then a lot of work has gone in the recent years tried to find the optimal or the best possible governance model we can have given that that we will have state-owned enterprises and I think the best it's not a perfect model I can assure you but I still think it's sort of the best model for governing state-owned enterprises running along the dots I put in here the first is that the state-owned enterprise should be run at arms lengths so be a clear division where the state is acting as a normal shareholder it's not necessarily clear what a normal shareholder is but in our line of thinking Denmark is kind of a big institutional investor having a significant position in the listed company so that's how we perceive ourselves but we don't want to get too close to the company but we don't want to be too far away so I think we have defined ourselves as sort of a pension fund or something like that having a 10-20% stake in a company and that's the way we should act as a shareholder and then at the other end of the arm we will have the company that should then be giving a lot of freedom to run the company in terms of making all operational decisions investment decisions and stuff like that and it also means in Denmark that in the Nordic countries that the board of directors are primarily filled with people who are not employed in the civil service so it's people that are external to the government so we try to create this arms links however as an owner we cannot just sit back I think the state audit criticized me last year for having slept for three years but I got my pay in a report I think it was a bit unfair but as course we need as shareholders of course to be actually following our state on enterprises and I think one thing we are struggling with in all of the three Nordic countries these days is to how can we better to define targets the scope for the board of directors and the companies and I think we all all of the Nordic countries work sort of with a free dimensional way of setting targets one thing is that it's very important that the state become aware why are we only this company is it just something we have for historical reasons or what is the purpose what is it that we would like to achieve or think the company should achieve that you know that of course leads into to the second objective which is I think as an owner we have a responsibility to discuss with the board of directors what should be the strategic direction of the company what should they be allowed should they be allowed to go abroad and invest which a lot of them would like to do at least in Denmark that's sort of the CEO stream is to make investments in other countries but why should on the other hand why should taxpayers be exposed to risk running businesses and purely commercial terms in other countries and then then there's a third level of target setting and which we're also working on is try to make some specific targets for each company but again at a pretty overall level where it's easy easy to observe whether the goals are achieved or not based on accounts so it's things like return on capital some efficiency target capital structure and that kind of stuff and I think I already taken the third so let me go to the fourth and then I think the fourth important thing which I think we have fairly progressed in the Nordic countries is that it's very important that there are transparent financial relationship between the state and the SOEs I think that's the way to run things for zero reason it's good for the state and for for the minister of finance that we can always see whatever obligations we might have through our state on enterprises through either explicit or implicit guarantees that kind of things and it's also of course important if you have markets which are open to competition where we have this whole discussion of creating a level playing field and the playing field is not level if state on companies have an implicit or explicit state guarantee that would give them advantages and and these things so I think these are sort of in very broad terms sort of the overall government's model that that we work with in for the past 10 20 years in the Nordic countries and we'll go on working with but we'll hopefully be able to refine it and be better to do our jobs so thank you very much


Shek Muhammad Bin Zaheed Erekted UAE President The United Arab Emirates Federal Spring Committee Erekted On Saturday, Abda Be Rula Is Highness Shek Muhammad Bin Zaheed Ataan as the new President of the UAE The Federal Spring Committee or Spring Council Which Groups the Rulers of the Seven Emirates of the UAE Federation Erekted Shek Muhammad a day after the death of his father His Highness the President Shek Khalifa Bin Zaheed Who was also a Ruler Shek Muhammad Bin Zaheed Sultan the new President He was born on March 11, 1961 Is the third President of the United Arab Emirates Rula of Abda Be and the Spring Commander of the United Arab Emirates Armed Forces He is seen as the driving force behind the UAE Interventions And is a leader of campaign against Islamic movements in the world In January 2014, when his half-brother Khalifa, late President of the UAE And the Shek of Abda Be suffered a stroke Muhammad became the de facto Rula of Abda Be Controlling almost every aspect of the UAE police making He was entrusted with the most day-to-day decision Making of the Emirate of Abda Be As the Crown Prince of Abda Be, academics Have criticized Muhammad as the strongman leader of authoritarian regime Thank you so much for coming back to this channel And thank you so much for subscribing For getting all up to see again in the next videos Next from the next creation


I'm Elise from SixSistersStuff.com and today we're making Thanksgiving turkey cupcakes. For Thanksgiving we usually have pie for dessert, but I've got picky eaters and I myself am not a huge pie person, don't tell anybody, but so we're making an optional dessert that your kids will love on Thanksgiving. So to start out, I just have a basic chocolate cupcake. I took a shortcut and used cake mix, but if you wanted, if you had a homemade version you could use that. And I'm just topping it with chocolate frosting. Also if you have a favorite chocolate frosting you could definitely replace this. And we have some on our blog, so if you go to SixSistersStuff under the recipe index you'll be able to find frostings. And so after it's frosted, I'm dipping it in chocolate sprinkles just enough to coat the frosting. And I found these eyeballs, they're Wilton brand and you can find them at Target or Walmart and I'm just placing these on where the turkey's eyes would go. And this is something fun that your kids could do while you're doing dishes on Thanksgiving or something. And then just a candy corn for the beak and then I placed about four or five candy corns as turkey feathers along the back. And it's optional if you want to use red frosting for this next part. You could be finished like this or if you want to I'm adding just a little bit of red frosting to finish it off and really make it look like a turkey. Oh, not my best, but you can find this recipe and other delicious Thanksgiving recipes on our blog SixSistersStuff.com and we will see you there. Thanks for watching.


Many Christians actually don't know that the Holy Spirit prays for you. Yes, the Holy Spirit prays for you. Think about what an advantage that is. Think about how strong the prayers are of a loving praying mother. Think about how effective the prayers are of a loving father. Think about how powerful the prayers are of a grandparent who's praying for a grandchild. But more powerful than all those prayers. More effective than all those pleadings.  It's the intercession of the person of the Holy Spirit. The one who knows you the best. Flaws and all. Praise for you like no one can pray for you. Type amen if you agree.


Alright, good luck to Colin got a little late-night personal some prism some optic some op the prism So good luck. I'm not sure what baseball we have coming tomorrow UPS has kind of messed all my plans up I'm sort of nervous to post stuff without having it But also we it's what are we never gonna pre-order anything ever again pre-selling me. So Whoa, the 18 t ladies back Lighting up our quarantine TVs. All right. Good luck. Colin. Here's your cello. You got will Covington rookie Dylan windler Red white blue Now for your retails Kyrie Green James Harden, and I think you got a silver back here. Let's hope it's a rookie here No, I think it's a vet It is Aaron Holliday silver. So that was the Cello All right, and now for optic. Good luck looking for some Luca some Trey young some shy gilded Alexander I'll go pack by pack on this one Grayson Alan rookie Shaquille O'Neal There he is. Look at Donchich. Wow. Isn't this like a $200 card a little bit I don't know what's on the edge there. Maybe I'm gonna wipe it off In this in this edge But nice card definitely wow wow wow grads Colin very nice card Gary Trent jr. Hollow see if we can get a Trey young now LeBron franchise features MPJ rookie. That's nice. All right two silver packs Simmons and your last pink velocity pack. Good luck. Jojo Nalakina the Wade Jalen Brunson and Russell Westbrook. So there you go Colin not too shabby. Here's the Luca again Should pay for a good chunk of that break So congrats nice one. Thanks everybody for watching a little personal break action


Welcome back, you're still watching The Breakfast on Plus TV Africa, sorry for that mix of happens from time to time. But we have a first guest on a first major discussion set to join us, but let's give you a brief background to that. Well from defecting, or for defecting from the People's Democratic Party to the All-Progressives Congress, APC, a boy state governor, David Umahi, his deputy, Dr. Kelechi Ikwe, have to vacate the offices, this is according to an order issued yesterday by Justice E. Angakwa of the Federal High Court, a bourgeois decision which seems to have opened a new vista in Nigeria's political landscape. Justice Akwa said the move from the PDP to the APC was illegal and unconstitutional. The judgment followed suits filed by the People's Democratic Party seeking the removal of the governor and his deputy from office from banning the party. Justice Akwa said the depositions of the 3rd and 4th defendants, Umahi and Ikwe, in their counterfeit evidence were, quote, evasive and insufficient, end of quote, to competently challenge the plaintiff's originating process. Now it was the opinion of the court that the immunity clause in Section 308 of the Nigerian Constitution is not absolute. Section 308, the judge said, is a veritable constitutional shield while adding that it was not incetted for political reasons. Now Umahi and his deputy had filed a notice of preliminary objection challenging the suit by the People's Democratic Party, arguing that Section 308 of the 1999 Constitution provided immunity to them from the plaintiff's suit and that the votes cast during the said elections belonged to them and not the plaintiff, going by the provisions of the Electoral Act 2010 and the recent Supreme Court pronouncements. However, the court disagreed with them and held that Umahi and Ikwe did not contravert the deposition that total votes scored in an election belonged to a political party. That's not all. In another judgment, the judge sacked 15 members of the Airboy State House of Assembly who defected from the People's Democratic Party to the All Progressives Congress on the same grounds that the governor was removed. Reactions quickly followed this judgment, with Umahi himself declaring that he was still governor of Airboy State and faulted the trial judge, the People's Democratic Party in the state, however, described the ruling as a victory for all Airbongians. That's the people of Airboy State saying it was, or it marked, the end of what they call impunity and rascality. The People's Democratic Party further said it had submitted the names of its nominees to replace David Umahi and Eric Ikwe as governor and Deputy Governor of Airboy State, respectively, to the Independent National Electoral Commission. Now, speaking on the development of the media briefing yesterday, Ioche Aiu, the PDP national chairman, said the party has nominated Iduma Agarui and Fred Odogu to replace Umahi and Ikwe as governor and deputy governor. He said that after consultations with stakeholders in Airboy State, the party has put forward the names of these two individuals, Iduma Agarui as the new governor and Fred Odogu as his deputy. But the question on many lips is who is the governor of Airboy State as we speak? Who is the governor of Airboy State as we speak? It's a million-dollar question if you want to call it, but joining us this morning to answer this and other questions, let's welcome Mandir Ubandi, who is a legal practitioner. Dr. Mandir Ubandi, good morning to you and thank you very much for your time. Good morning. All right. So, let's start off by answering that question, who is the governor of Airboy State as we speak? As we speak, the governor of Airboy State is engineer David Umahi and his deputy. Because what was decided yesterday was a court case and I know that the appellate options is not for rules for any person in Nigeria. You still have to appeal against any decision and if I may know my law, right, you have 90 days to appeal because this is not a pro-election matter. This is a matter that is actually each teacher after the man has been sworn in as a governor of the state. And within our procedural laws and the constitutional provisions, and even in our statutes, you still have 90 days within which to appeal on any decision that has been rendered in any court of law. That I know. I don't know whether they have taken that away, even if the judgement is, they must be replaced immediately. If they have a right of appeal and he must exhaust all his appellate choices, but before that decision can stand, that's as much as I know. Would you say that David Umahi and his deputy did not put up a strong argument in their defense because they in their deposition cited section 308 of the Nigerian constitution which talks about the immunity clause saying that the suit by the PDP should not stand because as far as they are concerned, that section of the 1999 constitution of the Federal Republic of Nigeria, as amended, protects them from the suit. That would be one of the grounds of our PDP. I know that if you are elected today as a governor, as a president, or as deputy, or vice, you enjoy immunity under the constitution, you know, from being stood to avoid a situation where you'll be destroyed. That was the reason why those who drafted the 1999 constitution inserted that particular section that actually grants immunity to the executive when they are in power. It's only when they are in power, you can take some of those legal actions against them. So it would certainly be one of the grounds of our PDP. But I think, I don't know how, probably, I don't know whether they argue it or omitted it. I think the most potent argument with regards to this particular case would be the position of the constitution with regards to defection of an executive. If you are a member of the state assembly, whether at the federal or at the state level, you cannot defect to another political party unless you prove that there is crisis within the political community or political party, making, giving you good respect for your cause, for you not to move to another political party. That I know. That is applicable only to members of the state assembly. But when it concerns the executive, whether the governor or the president, the constitution is very silent. There was no time, the constitution makes a provision that if a governor does defect without any reason or without good reason, then he is likely to be removed by the court of law. I don't have that provision or I don't know of such a provision in the constitution. So if the real issue for the termination was defection of Umayyad and his deputy, and now the governor has been removed by the court, where what section of the law, the court site, that was the good reason actually to say, oh, because you have defected, you have offended the provision of this constitution and for that reason you are going to be removed. We are talking about voting or non-voting. We are talking about voting belonging to political parties. We are talking about the issue of defection. And is there any grant for removal of a governor? And I don't think there is any. And the constitution itself has been very elaborate as to the reasons for removing a governor who has been properly elected. There is a provision in the constitution. Can be another impeachment, or if he is incapacitated medically, or if he resigns, or he dies. I mean, these are some of the measures how a governor who has been elected can be removed. It's not this issue of defection. It's not a grant. I'm here to see that grant in the constitution. And now the issue that was before the court was his defection from PDP to APC. And we are not going to have to remove that governor base upon the fact that it affected. Now I am saying this without bias, because I hate the issue of political prostitution I have been going on in overtime in a joint political history. We are governors, like leaders who are elected on their own platform. And within a short time, whether there is any reason or no reason whatsoever, I told Trump to another political party. That is political prostitution, people without principle. I am totally against it. But I will not, because of the fact that I have that personal hatred for this year of prostitution in politics, then now begin to agree when there is no basis for something to be done, because it must also be done in terms of law. I don't see any legal, some legal ground for this from what I told them yesterday. And I can assure you that it's going to be a long way in legal fights, because this matter will get to Supreme Court. I can assure you it's going to get to Supreme Court. And I'm giving him a maximum period of two or three years, because of the fact that it's a political case. If it's an ordinary case, it will take up to 10 years before it's resolved.  And they say because it's politics, political case, they may give it a expeditious trial process. I mean, a hearing process. So maybe one or two years. Because you will appeal and then bring a motion for stay. And until that appeal is determined, you cannot in any way get him out of office. So it is not as easy as it has been pronounced. And for the APVP Washington Grand Nominated Candidate, I'm sure they are playing politics. I'm not going to put that. But it is going to be particularly impossible for every election to take place, when there is an appellate opportunities for somebody who is aggrieved. I think it's funny to hear that they have actually gotten a replacement and they are ready to take over power. I know that it's not as easy as it seems. All right. So Mandoobani, let's also look at, do you have mentioned the appellate opportunity that's available right now for the governor and the deputy governor, as well as the legislatures? Do you see the federal, I mean, the court, the judgment from the federal court standing at the test of the Supreme Court? As I said earlier, I have mentioned it in my earlier analysis. But what is in contention is defection. For the executive, there is no provision in the condition that is clearly an error for an executive to defect. There is no provision. The constitution is very silent as to what will happen or what are the consequences for the governor who defectes. It's very clearly silent. But with regards to members of the House, yes, you have to do that, that is crisis from the political party where they are coming from. But for the executive, it's silent. And so if the constitution is very silent, there cannot be a ground for removal. Because the constitution is also very exhaustive to reasons for removing a governor who has been elected. The issue of defection does not fall within that available exemption. So I am very, very doubtful whether this particular case withstand the validity of the appellate court. I am very, very not to show. I may be wrong. But one thing I can assure you is that it's going to be a development in our new students. Our new students will be enriched by this particular decision that has just taken place. Morally. Morally, most of us have been against this issue of people jumping in the mud. If there was a political order, I jumped to three political parties within one day. From one day it was at the PDP in the morning. In the afternoon it was in Abga. In the night, I didn't move to another political party. Somewhere in the new state. I mean Abya. The former governor of Abya state was once in a PPA. From PPA he jumped to Abga. And then finally jumped back to PDP. In one day, in the morning afternoon and night, so nobody likes what is going on in our political landscape. Where politicians jump political parties. It means that they don't even understand the meaning of political parties.  But here, there is no presence of ideology and principle in whatever these politicians do. So I'm totally against this issue of jumping from one political party to another. But then, I will not, because of my hatred for that, now begin to agree when a governor is removed without any solid legal basis or constitutional backing. I doubt whether this particular case will stand in the scrutiny of the opinion calls. Just before Kofi comes in now, let's look at the crux of the conversation. You have mentioned it in this conversation is the fact that, I mean, the argument here is that the votes were for the PDP. I mean, at the time he was a candidate, he was part of the People's Democratic Party.  Now that he's moved from the PDP, you know, to the APC, would you describe this judgment of the federal, you know, high court as a legal issue? Would you say that the crux of this conversation is a moral issue or not necessarily because you were saying that it doesn't have any strong legal backing? Could this be a moral issue for the issue of defection? Clearly moral for the government and president. Clearly moral. Because if the drafters of the constitution clearly founds that movement of its equity, they would have put it down there that this would be the consequence of a governor moving. They would have been in the constitution. And so it does move without any solid reason. These are the consequences. The constitution had made an elaborate provision concerning that. But it didn't. It only, you know, made it with regards to legislative and more government. And so my problem with this case is that the constitution one has made provisions for removal of a government. This issue of defection is not one of them. But we need to understand. Then on the issue of food belonging to political party of individual, there has been discordant terms concerning that principle. In one instance, you say it belongs to individual. In another instance, they say it belongs to what we call it now, it belongs to the political party. The decision of, is it, no, not the demand that is presently the governor of Biosha State. Do you remember how he came in? There was one. Quite beautiful. The demand I know of the election belongs to A.P.C. And his deputy, not the man who said I won the election, his deputy had an issue with his credentials. And pronouncement was made. Removing a governor that had no issue whatsoever. But because he had that issue with his deputy. I remember that the vote belonged to the political party. But what happened? They don't belong to a PDP candidate. And then they turned him as a governor of the state. Whereas we agree, in principle, that vote belonged to the political party. So he vote belonged to the political party. Why was the PDP man? Who never got any such vote made the governor? So there are issues, you know, that is current on with regards to this issue of who never vote belonged to political party. But in any case, and in this case, you know, which is the Supreme Court case, I mean I'm mainly dealing by statute. Say that you cannot make somebody a governor who has not undergone all the process of electoral process. You can't judge from nowhere because, you know, I'm bring somebody and say he is going to be the governor if he doesn't, you know, undergo the political process of context. So again, we must understand that. And so it is not something that is clearly stated. But one thing I am sure is that the issue that was before the court, which is an issue of contention, was whether if you defect as a governor, whether you can lose your seat. And I'm saying that there is no provision in the law that says this is a consequence for a governor defecting. There is a consequence for a later defecting, yes. But for a governor, was there any provision? And then secondly, the strong point, the last strong point is whether you can, you know, remove a governor based upon the fact that he defected. Can you remove a governor because of the fact that he defected? You know, I doubt that very much. And then the further high court, the further high court actually have jurisdiction over his case. These are issues that have been conversed in part of appeal. But further high court, after a governor has been elated, have jurisdiction over this particular political case, whether a governor's seat is going to be vacant or whether the state is going to be vacant, is he a federal high court case or a state high court case? Issue of jurisdiction will come in. And of course, if there are no four within the overview of the further high court, as defined on section 251 of the 1999 Constitution, that again means that that decision has been reached by the court because without jurisdiction, which is a life prior of any particular matter, it cannot go on. There is no basis for that decision because without jurisdiction, it will have no basis for you to have reached that particular decision. The issue of immunity of a governor who has been deleted will also be an issue to converse on appeal. So there are many issues to be converse. And I tell you, as I said earlier, it's going to enrich our jurisprudence. It's going to enrich our jurisprudence. And we are ready to learn. We are ready to see what the decision of the appellate court will be. But it's not going to be easy for whoever has won this case. Very quick one. Very, very quick one, please. A very brief answer. Of course, the Electoral Act 2010 is there, clear for all to see and the provisions they're in. And a recent Supreme Court pronouncements on the issue of defection, we are aware of some governors who are taken to court by their parties in their respective states. How come a judge of the ilk of Iagakor, of the Federal High Court, is giving the contrary ruling to previous rulings? For instance, one that has recently been given by the Supreme Court and the others that you have cited. He is a human being. He's not a blower error. And that's why we have appellate courts. We have appellate courts in order to correct any error or cause downstairs. I follow him. So he is a human being. He may have probably believed in this issue of that votes belong to political parties. And it's on that basis he reached his decision. So being a human being, he can hear it. But he refers to now, probably adhere to what you call precedent and believe on his own line of thought. Then the agreed party has the right to claim upstairs, which is what I think the governor and the deputy will do this morning. They will let him file the appeal and bring a motion first day. He's not going to be there. He's got a legal position to be implemented. And they are rehearsing what's to do. I was... Yes, I was going to ask you, Mr. Bany, Dr. Bany, what the implications would be if at the end of the day, this is subheld at the appellate court and the higher court, the Supreme Court. What this would mean for the likes of Matawale and Kul who have also defected recently an IID. We don't have time. I want to thank you very much for your time. HD is a legal practitioner and he's been a guest on the first discussion right here on the Breakfast on Plus TV Africa. Thank you for your time. Thank you for having me, I'm very grateful. All right, we'll move on right here on the Breakfast, merci. And of course when we return we'll look at the second conversation where the House of Representatives will love me because I've actually reconceived that the gender bill will be right back. Please stay with us.


So just a quick recap. If I go back to the Intuit website and just look at the different plans we have here, you've got the simple start, the essentials, the plus, and the advanced. The simple start, you have very limited users, right? And you don't have any included users. And then over here on the essentials, one of the main things that you get is it includes the three users. So you can invite your accountant to access your books, control your access levels, and share reports without sharing a login.  And then we're currently in the plan with five users. This is kind of like the standard one. Let's go and see more here. Save time. When you work together, invite your accountant to access, give employees specific access to features and reduce errors with auto syncing. So in other words, now you're thinking you've got multiple people working in the QuickBooks file, your next step in as you grow is to enter internal controls within to the system, meaning you don't want everybody logged in as the admin. You want to limit the things that they can do within the system. And then the further want to limit the information as you grow, so they don't have access to every component of the accounting process. And then protect sensitive data with user access levels and share reports within the sharing a sign in. And then oftentimes as companies grow, the number of users going up from there includes more than five becomes a significant important component, because again, you come to more specialized internal controls as you have more people working in the accounting department.


Welcome to BCH Technologies. Today I'm replying to a customer's request. She's sending this cartridge, the color cartridge, and she couldn't unclog it. So the fourth thing is, it's a nice piece of work. Look at this. It's really clean and really nicely made. And it was using a virgin cartridge, and I highly recommend a virgin cartridge. However, she got the problem, she couldn't unclog it. So when I received it, I printed a printing pattern. And after refilling so many cartridges, I immediately know this cartridge gone bad for some reason and couldn't be recovered. You can see there are two bars of each color. There's the magenta, then there's the magenta. If there's a pretty good color on the second one, but no color, absolutely no color on the first one, and there's no way you can unclog it. It's not a clogging problem. It's a cartridge problem. So I did a couple unclogging, and you can see the result. The result is really nicely barred on the second one, and there's nothing on the first one. I actually, a couple of months ago, I called Canon and talked to an engineer with this problem. I was convinced this is a dead cartridge, so you don't need to spend any time on it. So I'm going to give the customer another cartridge, which I haven't had on hand as a gift. So it is this cartridge. And this cartridge is dark like this, OK? And something encouraging for us, one is there are some, at least we don't have a full bar here, nothing here. There's something here, so that means we can work on. Then after the first cleaning, oh, by the way, we cleaned, used the priming clip. We just draw the ink. This kind, you can only clean by the priming clip. If you don't know what a priming clip is, go to our BZHTechnology.com for the accessories and your priming clip and syringe. And this one is using the 245, 246 priming clip.  You can now clean by the blowing air, unless you make it airtight. So after the first one, it looked even better. So we got the full bar for the first bar and although there's nothing on the second bar, because we have a full color here, we just keep going. And still, not really improving much. And then we just keep going. See, it's getting better and better. And eventually, we get this. OK, so basically, the take-home message is those two bars. If you do not see anything on the first bar, I think it's time to give up. Oh, I mean, if there's nothing on both bars, keep going. If there's nothing on the second bar, keep going. However, if there's a full bar on the second bar, but nothing on the first bar, I think it's time to give up. What can that engineer told me is that this is fired with half of the power of the first bar. So if the cartridge can work with even half of the power, the cartridge should work with the full power. However, if there's nothing on the full power, there's something wrong. Oh, by the way, those spongebob cartridges are filled with those sharp needles, OK? And so what you do is you punch the needle and you can see the ink well up. And then you stop when you see the top is starting to well up. I got a customer asked me, so you're supposed to put about three mils in each one, two to three mils. So I got a customer asked me, OK, I bought this kind of bottle. So how can I put it in? You can punch this in, but it's not accurate. What I prefer to do is I do this. I put two mils of air, then I fill it up this one, this way. Then I punch it in. I hope you enjoyed this video. This is the outside, www.pc.org.


First, let's take a look at the sequence of events related to overhead. Generally, at the start of the period, at the start of the month, we set up the predetermined overhead rate. That overhead rate, the thing that we will use to allocate the overhead from the bucket of overhead to individual jobs. Throughout the month, then we're going to record actual overhead, the actual things that we're going to put into overhead. Remember that those things are the things that we cannot apply to a specific job in a job cost system. And therefore, we put it into overhead and are going to apply it to a job using an estimate, that estimated being the predetermined overhead rate. It's going to be part of the estimate process. Then we're going to apply the estimated overhead to the jobs. Now, note that here we have these two items are happening. One, we have the recorded overhead, the actual overhead, and then we have the applied overhead. And of course, because the recorded overhead or the applied overhead is an estimate, it's not going to match the recorded overhead. So we're going to have then this problem of over or under applied overhead. And it could be either one, we might have over applied or under applied. Whatever is the case, we're going to have to then deal with that over or under applied overhead by the end of the time period. So that next month, we basically start with zero. So there's three things that can happen with an estimate. One is, you know, we can have we can be under applied, we can be over applied, or we can be right on our estimate could be perfect. That's not going to happen in real life. So we're almost always going to be under or over applied, and we'll have to compensate for that in some way. In our problem here, we see that overhead was under applied by the three hundred and eighty. We have the three hundred and eighty. Now we need to know the terminology and we also need to know what to do with this three hundred and eighty. And they're often two different things because obviously what are we going to do with this three hundred eighty at the end of the time period? We're going to make it zero, whatever it is, whether it be a debit or a credit. We're going to make it to go to zero because we need to start this process over in the next month. So although this factory overhead is kind of like a permanent account, it's kind of like part of inventory. It's it's acting like a temporary account, not because it's closing out to retained earnings, but because we're going to close it out to basically cost of goods sold. We're going to force it to go back to zero so that we're going to start all over in the next time period. And the reason we so that means that this number here, the three hundred and eighty, whether it be a debit or a credit from a journal entry standpoint, we're going to do whatever we need to do to make it go to zero. So this is a debit, so we're going to credit it three hundred and eighty. If it were a credit, we would debit it by three hundred and eighty. So from a from a practical standpoint, that's all we need to do. We need to see what's there and we need to do whatever we need to do to make it go down to zero at the end of the time period. From a book problem perspective and just from a communication perspective and knowing what's going on, we need to understand the terms under or over applied. If we look at what actually happened in factory overhead, we're going to say, OK, this is the stuff, all the debits that happened. That's the stuff that's going into factory overhead. And you can think about this by thinking about, OK, what would the debit journal entries be related to factory overhead? When would we debit factory overhead? Let's think about the journal entries. Well, one would be indirect labor. And so the indirect labor would be crediting wages payable or cash and debiting factory overhead because we didn't know which job to assign it to. And we're not expensing it because it's not part of this period's cost. It's part of the inventory. Indirect materials is going to be the same thing. We took materials out in order to make inventory. It didn't know which job to put it to. So we debited factory overhead and credited the raw materials. Any other thing that's on the factory that we paid for, such as rent on the factory or utilities in the factory, those are going to be things we're going to credit cash and we're going to debit not the expense of utilities expense and whatnot, but part of inventory, not work and process because we don't know which job to put it to, but factory overhead. So all these debits are what actually happened. And then this credit is us taking it out. If we think of that journal entry, that's us reducing the factory overhead with a credit and putting it into the work and process. It's only one journal entry here and going into just the work and process account there, but it's going to be going to multiple jobs that support this work and process account. And that's why we had to do it in this process. That's why it had to go in and out of the factory overhead in the first place. Now, as that happens, we can say, okay, well, and also note that this amount that we apply out, we did it all at one time to all the jobs at one time, like at the end of the month. It's quite possible that we do that as we go, meaning we might start the job and as we finish the job, apply out a factory overhead as we finish the job. So we may have credits in here as we go. It's not always the case in other words that we will incur all the factory overhead and then apply it out at the end of the time period. We're going to, we're going to apply it out based on our predetermined overhead rate as we go. So we want to keep that in mind. But as we look at this at the end of the time period, we can say, okay, well, these are the debits. There's the credits. There's more debits than credits because we're left with a debit balance. In other words, the debits are winning by add up all the debits and subtract out all the credits. The debits are winning by 380, meaning we had more actual costs than we applied out. And that would mean that from the, our terminology standpoint, that's going to be under applied. So we have under applied because we had more costs than we applied out. We applied out less than or under what the actual was. Now that leaves us with a debit balance.


An early morning work is a blessing for the whole day, says Henry David. Let's face it, when you wake up in the morning, it is less likely that your morning routine involves a form of exercise, even one as simple as taking a work. What you have in mind to do, once you open your eyes to a new day, might include going back to sleep, find something to eat, grab a cup of coffee, checking your messages, checking out what is new on social media, or just lying in bed and daydreaming. It's your life, but we're going to talk about one worthwhile addition that should be part of your morning routine. What if you realize that there are surprising benefits associated with early morning works, especially when taking outdoors? What if you learn that there are health benefits you get from early morning works which can affect other areas of your life? Window working is one of the most natural forms of exercising, and the benefits are numerous and life-changing. Many people overlook it and therefore miss out on the gains. You will be learning 8 surprising benefits attributed to taking early morning works. You don't want to miss this. 1. Energy Boost There are a list of things which seem to drain one's energy. These things range from a sugary diet, a sour relationship to a dull, monotonous job. While an early morning work wouldn't take the sugar food off your table, fix your love life, or make your job more challenging or exciting, it can give you some energy to help you face these things. Brisk work and pumping arms gets your heart racing, gets your sweat dripping and gets your body energized. You may search for the strength or morale to put on your working shoes and get out of the house. But truth is, if you get working, you will find rewards and your energy will get replenished as time goes on. 2. Immunity Boost Still talking about boost, working can also help boost your immunity. Many people are sick simply because their body could not fight the opportunistic illnesses. If not for our immune system, many people would die from the common cold. However, with regular morning works, you can strengthen your immune system so that it words off more than the common cold but also many other health threats. The flow of blood as your body gets exercised activates reactions which help your body to get stronger and healthier. 3. Improved Mood Many things attack our happiness and if we focus on them, we may get depressed but an early morning work can help you with that. Taking some steps out there makes us focus on our environment and we see and hear other things other than those things that make us sad. Also during exercise which includes early morning works, the body releases feel-good hormones which improves our moods and helps us feel better. Are you feeling a little moody? Put on your working shoes and take a work outside. You are sure to get a bit better. Feeling better during or after a work might be due to the next benefits. 4. Mental Clarity There are many angles, possibilities and truth we may not see about a situation or challenge while we are sitting to think about it. However, research has shown that many eureka moments have come while someone was taking the morning work and this is due to the mental clarity a work offers. It has been said by many that a work cleds their heads and that is a truth that cannot get explained away. While a Steven said, perhaps the truth depends on the work around the lake. If you need to think and clear your head, a morning work provides you an excellent opportunity to do just that. You might begin the trail with a clouded mind but on the work back home you would have eased the confusion and gained some level of clarity. One tip to make this even better, drink water as you work. 5. A Sense of Achievement Many people live with the guilt of not getting enough exercise day in and day out. Each day, they would promise themselves to be more active but after a few visits to the gym or a run on the treadmill or a flight off-stairs, they would decide that to live is better than to exercise to death. However, taking a brisk work for 20 to 30 minutes for 5 days a week can have you covered when it comes to putting in the required amount of exercise and adult needs. Each morning, after you work, you will be left with a feeling of achievement that comes from knowing you've clutched something important off your to-do list. This realization will help you make better decisions like eating healthier and it will also help you face other tasks with better energy and drive. You would also be in line with your New Year's resolution. 6. Get Stronger Muscles Like it is with every other form of exercise, walking makes your muscles firmer. So getting your early morning works means that you get your dose of muscle tone in. If you do this regularly, you will notice the benefits and find that your legs are toned and feel stronger. Wanting you might want to show them off at any opportunity you get but it is worth it. 7. Lose Weight Let's paint the picture together.  It is almost impossible that you would not get to a healthy weight. At this time, though you won't be losing weight, as though your whole life depends on it, it would be steady and healthy. While this development would not be instant, the activation begins at the first morning work you take. So put on your working shoes and get working. 8. Better Sleep There is a considerable percentage of people who are battling with good sleep. Early morning works help with making people sleep better and this could be due to one or a number of the benefits listed above. Research has proven that taking an early morning work, breathing in deeply and going about your day's task and feeling energized has an effect which helps the individual sleep better at night. So if you are battling with insomnia after your sleepless night, take a work at the break of dawn. You might get the pleasant surprise when the night comes. You may have a lot of things you want to jump right into once you wake up but meditation and an early morning work are great starters of your day. There are some things to put in place if taking early morning works would be a rewarding routine for you. Things like waking up a little earlier than usual, ensuring you drink water so you don't get dehydrated while working. By putting the right working shoes, starting easy and then increasing the pace and making sure that you work in a safe environment. By putting the things in place, eating healthily and working regularly, you are on your way to a better life due to the above listed benefits. So once again, put on your working shoes and work.


All right, here we go, here we go. Today, we have the Denver Police Department's free women's self-defense class. Be cool, be cool. I don't want to fight you, this is your ready. Be cool, be cool. We've always been taught to be polite, to kind of be reserved. The empowerment portion is to give these ladies confidence. Ready, left. Not be afraid of being assaulted or being victimized.  And also teaching them that they have a voice in preventing crime. Forward. Get it back. And to listen to their instinct so that they can be safer citizens. Self-defense is about psychological edge. If the guy thinks you know some ninja master, tongue food, whatever skills you have, he might just run away. The most important part is to listen to your instincts. You tell them, get back. I want witnesses to hear, get back. If something is telling you that it's wrong, it's definitely wrong. At least you'll say, I did something, or I did something.


Season four episode three the door of hope what's going on guys and we'll go back to our attack on Titan reaction series last episode We got an even better look at the other side of the sea as far as the newly introduced characters go a meeting between McGath Zeke Colt and the general revealed how dire an attack on Paradise Island is for the sake of Marley a Conversation occurred between Falco and Reiner on the midnight training which Reiner requested Falco work harder in order for Gabby To not have to take on the burden of the armored Titan despite her wishes and a very interesting Development at dinner in which Reiner concluded with the fact that there were quote all sorts of people there on the island Which really threw Gabby for a loop implying that she realized he inherently meant that not all of them were evil just like she had Been raised to understand at the end of the episode We were introduced to the concept of the Tiber family being involved in Marley's efforts as they hold the Warhammer Titan aka The last of the nine guys This is already building up to be one hell of a season so if you aren't already subscribed with that big blue bell turn on for Notifications be sure to do that now with that being said enjoy the episode I think that's Reiner Oh, yeah, yeah, no, that was young Reiner Yeah That's actually new Reiner The ages backwards Do we get to see when he meets bird hole It is yeah, there's peak Piek Is that any in the back? That's Galliard to his left. Oh my god, it's all of them Yeah Also Galliard was woke from the beginning My man was indoctrinated in age like Why is he saying porco this first name Or go Galliard That's Galliard's brother Pretty sure Burt holds so like Then Annie by I'm sick.   I mean like his whole life has been built towards him wanting like his family together Even though it's impossible I Wasn't yeah, so Yeah, cuz we saw that we've seen that flashback before I'm big dumb and decided to wait till this exact moment basically this conversation just played that Galliard We're supposed to be the armored Titan instead of Reiner more so wanted to keep his brother safe So he talked him up instead I just wanted to clear that up because I was talking a bit during it But I did have that information cemented in because like I said I watched the episodes like several times over Okay, that's basically it. Love you. They would eventually transfer the power to Galliard Respectively. Yeah, there she is dang who does a different Reiner He's just cannon fodder I Mean she came out of the ground how are they supposed to I guess cuz you just stood there frozen Dang Annie. Oh my god Zombie that was a Creepy shot. Oh, it's like the birth of his like his like split kind of personality Mm-hmm. They forced himself into a Different person seeing this on his perspective is so bizarre now There's Dino Dude to think how young they were when this original attack happened to yeah wild and that's how they got in Oh They even said earlier they were like whatever they're whenever they found out as identity They're like we used to try to tell the weather with your Positions So that's why when they killed Marco and Annie would actually like Hesitated I think the funniest part is that their entire goal here is to find the founding Titan Yeah, and the founding Titan doesn't even know who he is.  He's talking about Gabby, right Oh My god it is wait what I literally thought as we were watching I was like that sounds kind of like Aaron Yeah, holy god. He's that far behind like oh my god They're like they're there. Yeah, we saw the cut of Jin and he was like kind of spying Yeah, but just for the disguise you think he's committed to the part that hard So we actually got like a perspective of like their introduction to scouts and everything and the literally the day they were Attacking and how like how they didn't even have confidence in themselves on what they were doing. That's crazy, man I guess the voice the voice I kind of recognize it first. I was like, huh That'd be that'd be weird if I was Aaron, but it's not and then like it showed like the actual shot You can kind of recognize his eyes and everything. I guess it has been like what four years When so how much longer does Aaron have on his lifespan because at the end of he said he had less than eight He said in that the end of season three. I think he said he had eight left. Yeah So he has like four four years left. I mean would have nine that episode was really dark though Yeah, that was a really sad like I was talking about like the forms during it cuz like what would happen if like a dude ate Like Annie with like the female time. I'm kind of curious to see if Gabby gets the armored Titan Is it gonna be like female or is it gonna be male? Yeah, true actually also like they explained this last season I'm pretty sure didn't they say if the type if the person with the Titan just dies Then it's like it will go into like a new born like child. That's like a new child of Ymir So yeah Paradise or yeah, I guess so that's why they keep passing it down so they can keep it guys That has been it for episode three of season four of attack on Titan truly some good developments Like I said the character development for Rainer this season has been absolutely phenomenal We've gotten inside looks into events that we've known since the very beginning of the show that really fleshed out more of the World and give you more impact behind set events and now we know Aaron is so far behind the walls I can't imagine what the scouts have planned it was guys has been in for the episode I hope you did enjoy be sure to drop your comments down below when we thought the episode we thought of our reactions It's always hope you guys have a wonderful rest of your day as per usual and I'll catch you in the next one