Hi everyone, Joe for Jaspy's CaseBreaks.com, happy Sunday coming at you with 2018 Panini Certified Football, 4 box, random team break number 2. All card ship and a relatively quick break, just 4 boxes. Big thanks to the people who bought spots straight up and congrats again to the people who won their spots and those two fillers that we did. I posted another 4 box break, that's the last 4 box break from that case we popped open. I think, is that the last 4 boxes? Yeah, so break 3, which is already in the store right now after watching live, Jaspy's CaseBreaks.com is the last 4 boxes. Same deal, we're selling some spots straight up, couple fillers, breaks filled. All 32 teams are in, so for random team 2, let's roll it, randomize it, 5 and a 4, 9 times, good luck, for names and teams, 9 times, 1, 2, 3, 5, there we go, 6, 7, 8, and once more 9th and final time. After 9, we've got Joe down to Chad, 5 and a 4, 9 times, 4 of the teams, 1, 2, 3, 4, 5, 6, 7, 8, and 9th and final time. Good luck everybody, after 9 we've got the Detroit Lions down to the Giants.  And remember, this is 2018. So just keep that in mind as you consider trades. Let's alphabetize by team. And we're going to pause the video. When we come back, we're going to see if there's any trades. Then we'll have the break. Stick around, BRB. All right, welcome back, ladies and gentlemen. No deals were done here in Random Team 2. 2018 certified football. Big thanks to everybody who got into the action. I appreciate it. And the Mavs got basketball in the background here in this football break. The Dallas Mavericks are in Golden State. We're at the Warriors and they were down by 20 at one point. I don't know what happened. Luka Donchich caught fire. The Warriors took the foot off the gas. And now they're down with 7.9 seconds left down to 104-101 and the Mavs are shooting free throws. And I don't know if you heard in the background, but I think in games where the Warriors have led by 20 or more points, I think they said that they had won the last 60 some odd games when they were up by that much. It's kind of a wow stat. 60 straight, I think. 60 some odd straight games. So four autographs or memorabilia cards per box on average. It's usually one or two autos, right? Two autos, two relics is generally how it falls. It was Justin Reid to 4.99. Got Jalen Holmes to 9.99. And Michael Gallant is your freshman fabric. Rookie Pachinotto, 187 out of 249. Nice one for Terry and the Dallas Cowboys. We got a Robert Woods to 99. And Doug Baldwin, fabric of the game, 42 out of 99 for the Hawks of the Sea. Charles of the Seahawks. Got Paul Horning to 4.99 and Mortals. Yeah, 2018. We'll do a left-right randomizer on that. Actually, no, that's his Florida State. That's his college year. It's that protein. Just an autopilot there. We got Josh Rose, remember him? 218 out of 2.99. Is he still getting work? I think he's on a team. I think he's in Miami, right? Good for him. I'm going to get food. All right, see you. I'll be back in a minute. Okay. All right, we got Simi Cobbs Jr. to 9.99. Matthew Stafford to 2.25. Champion. Out of 25, Lamar Jackson. Nice. And there's Darren Woodson to 9.99. That Lamar Jackson, of course. Rookie Lamar Jackson. John Loverty. Got randomized the Ravens. Nice Lamar Jackson. I don't know what this goes for nowadays, but injury has kind of derailed Lamar Jackson last year. I feel like it's Chandler Jones to 4.99. And a rookie role called Darius Geis, 44 out of 50 for Mark in Washington. I feel like Lamar Jackson could have a really nice season if his team's healthy. All right, box two of four in random team two. What do they do here in Pittsburgh? Where are the Steelers fans? What are they going to do at quarterback? Let's see if we can go to my local channel to watch this Pelicans Lakers game. Local broadcast. Got Marcus Davenport to 4.99 for the Saints. And we've got certified potential. Obonia. Ocaron. Quote. Wow. So that gold Lamar Jackson, Chad Dodd did some research for us. This goes to the Rams. This will be for Matt Lieber. There's a buy it now for 400. He's asking 400 for that. Steelers have a lot of cap space, Oliver's saying. So what does that mean? Marquez Valdez, Scantling 103 out of 349. They usually don't dip into the free agent pool. But if they trade for any one of those want away quarterbacks, Marquez Valdez, Scantling goes to Jerome and the Green Bay Packers, then they would have the money to extend a quarterback if that were to happen. Out of 25, Chris Carter, all he does is catch touchdowns. And Stefan Diggs, clutch performers relic to 3.99. That's still Vikings edition for Ria, Minnesota. There's Immortals, Donnie Shell to 4.99 speaking of Pittsburgh. That's why Jimmy G is looking like a possibility really. Interesting. There's Sam Darnold for the New York Jets. That'll be for Oliver and the Jets. I think Jimmy G will work in Pittsburgh. There's Karim Hunt to 4.99. And there's Marcus Davenport, rookie card to 4.99 for the Saints. It's going to go to Matt. And we've got Isaiah Winn to 2.25 and Ajaya Jaya to 99. Would Jimmy G just be a placeholder all over? Is that what you're thinking? Signed Jimmy G for a season or two. Draft a quarterback somewhere. Lame duck until Malik Willis develops when they draft him this year. Ah, I see. So you draft a quarterback this year. Maronates a little bit. Signed Jimmy G for a season or two. Let's speak to Jimmy Grappolo. There he is. There's Jerome Baker to 9.99. And freshman fabric, two-color patch and autograph, Nick Chubb, 21 out of 25 for Matt L and Cleveland. This is for you. Audentate to 125. James Winston also a possibility. What's his injury situation? Once he's supposed to come back, there's Kyle Lalletta. I think he was playing all right. That's for the Giants that Relic is going to go to Chad B. Nice gold team, Josh Allen. He's a rookie here too. Terry with the Buffalo Bills. Buffalo! I wish I would put like a little RSC there, but there you go. Pretty nice. He's pretty good too. Be good for the hobby. There's Deshaun Watson if Josh Allen can get over the hump. Points will randomize that to one person in the break. Winner take all on points if there's more than one. That usually takes the place of a hit. There's Royce Freeman, 47 out of 50. New generation Relic for my rivals, Denver, Charles with the Broncos. Does anyone know offhand? That's out of 50. John Kelly for the Rams. Does anyone know when the league calendar turns over? Because that's when all the craziness happens. There's Immortals Randy White to 9.99. And we've got Tony Romo, Certified Diamonds to 9.99. T.Y. Hilton for the Blue Horseshoes to 4.99. Because I think once the league calendar turns over, is that what a free agency opens up? Transactions can be made. We start looking forward to the draft. All right. Last box. Good luck. Last box. Again, a reminder that we've got the last four boxes of this case in the store right now if you want to run the final four boxes back. There's Lamar Jackson, Relic. We haven't seen like an autograph of his or anything like that. So it could be a nice chase in the final four boxes unless we find him here. That's for the Ravens. That's for John Laverde. We've got Fred Warner to 4.99. Bruce Smith to 9.99 for the Bills. Harold Landring to 2.25. And we've got a rookie roll call autograph for S75, Christian Kirk. Ryan with the Arizona Football Cardinals. Who's going to be throwing the ball to him? It's Jordan Howard. And we've got a Royce Freeman, freshman fabric, jersey and autograph, 18, 19 out of 50 for Denver, Charles with the Broncos. Todd Gurley, still Rams edition there out of 4.99. And AJ Green, certified gamers, 40 out of 2.99. Cincinnati. That'll be for Aaron. It's David Johnson to 50. Charles Haley. And that, my friends, is that. Nice quick little break. Thanks for watching. Let's flip back to this screen. Is that some new dice, new list? Yeah, there we go. Let's gather everybody's names. And let's see who's going to win those 600 points. It'll be the name on top. Name on top after 10. 5 out of 5. Hard 10. 1, 2, 3, 4, 5, 6, 7, 8, 9 and 10 in final time. After 10, 600 points going to Terry. There you go, Terry. Congrats to you. After 10, 600 points going your way. I'm Joe for jaspyscasebreaks.com. And I'll see you next time for the next certified football break. Bye-bye.


We looked at our whole problem g equals e to the 2u g0. We want to find this constant curvature. So find this, which we'd set up as a PDE. And I've discussed how the various techniques to solve this in various cases. So the fundamental invariant involved the cone angles, chi of m beta. And so we solved the two cases. One is when chi of m beta is less than or equal to 0 and all beta. And so this was just directly attacking. So there were some linear theory involved, and which I'll be discussing at a greater length, starting in about a half an hour. And then I discussed the case where chi of m beta is positive, but with two restrictions, so in fact, two different cases. So this is greater than 0. So one case was m is not equal to the sphere. And so this was using variational arguments. So this was this whole thing of looking at this energy functional. And we saw there that the energy was unbounded below, but there was a way of finding saddle points. So that was sort of the second variational argument I sketched.  There are various borderline cases there which are not perfectly well understood, but that's sort of where I'm going to leave it. I, of course, just sketch those arguments. There's quite a lot that goes into them, but I'm trying to give an overall feel. And then the other case I talked about yesterday was when m is equal to s2, but in the case where all of the beta i's are less than 0. So I talked about this in the general case for any m, but I then extended it to general cone angles when m was not equal to s2. And so here, the origins of this variational argument, this was Troinov. And so we had these Troinov constraints, which we saw in two different guises. So it says that beta j is greater than the sum i not equal to j beta i for all j. And this is, again, just in the case where all beta l's are less than 0 for all l. And we saw this appearing in two different ways. So one was the geometric argument I gave using the Gauss-Benet theorem. And the other was the purely analytic formulation, which is coming from the best constants in the most returning inequality. So there are many other ways to understand this. And this is an interesting area of what these all mean. So what I want to, yeah, so forgive me. So the angle is 2 pi times 1 plus beta j is equal to theta j is equal to the cone angle. So beta j less than 0 means precisely that the angle is less than 2 pi. And then that has many nice analytic and geometric consequences. So I've talked about some of those, and I'll talk about a few more about how it helps you, both of the analysis of the geometry. OK? OK, good. So today I want to outline, I mean, give some ideas in a very nice extension of this paper that came out just a few years ago by Gabriele Mondello and Dmitry Panov that significantly extended our understanding. So now we can focus entirely on the case of S2. So we're looking at spherical surfaces. So we're looking at m is equal to S2. We're always looking at the case k is equal to plus 1, because we've settled all these other cases, and general beta. So their theorem is the following. So the theorem proved in this paper. So they say that a necessary condition for the existence of a solution is that you have a following set of inequalities. Now it's kind of looks rather different than the other thing. But what I do is the following. So I take the vector beta, beta 1 through beta k, and I take the lattice zk odd. So I take the set of all integer points, and I just take the odd sub lattice, the set of things whose the sum of the entries is an odd number. So it's an index 2 subgroup. And I want the l1 distance of this to be greater than or equal to 1. Amazing. OK, so it's kind of a remarkable condition. We can look a little bit what this looks like. The point is this actually reduces. So it's not obvious. It takes a little bit of footwork. But this reduces to this Trinoff condition in the case. Well, I mean, at least the open condition reduces to this in the case where the betas are negative. So roughly speaking, here's sort of what this looks like. So suppose I were to look in the beta negative case. So here's 0, 0, 0. Let's suppose k equals 3. So here's sort of the odd sub lattice. And then I'd have, so these things are one away. And then I have this as one away. So let me see if I get this right. I was sort of screw up drawing this. But I think I take, sorry, I always forget which way this picture goes. Yeah, so I go like this. So I draw these diagonals. And then I do the same thing on the other side. And I sort of fill in a solid, the solid region, which is cut out by. So I have that diagonal down there, and then the corresponding diagonal over here and back. Excuse me? So these are beta 1, beta 2, and beta 3. So this is the k equals 3 axis. And I'm looking at a region where the betas are negative. So I'm just kind of illustrating what this condition would look like there. The points. So this is the space of betas, right? The x's correspond to, yeah. So this is the origin. This is sort of the piece of the odd lattice. The odd sub lattice. I mean, it's not the set of points whose integers add up to a, whose entries add up to an odd number. That's what it means, yeah. OK, so you have this solid region. And in general, what you're doing is you're taking out a certain generalized octahedron. You're taking around some polytope around every point of this odd lattice. Now, so a necessary condition for the existence is this. They say a number of new things about this thing. So the interior of this region is connected. That's very useful. The L1 norm, yeah. Is connected for k greater or equal to 4. So k equals 2. It actually, the Troinov condition degenerates. And the only things you get are beta 1 can equal beta 2. So k equals 2 is kind of a degenerate case. It doesn't quite fit into this. It doesn't really fit, OK. Even worse. Yeah, so low k's is bad. k equals 3 is a little bit odd, because this region, this general region is not connected. But in higher k's, it's connected. OK, so this does. So it takes a little bit of work, but you can check that. OK, so right. OK, so what do I want to say? So they prove this is a necessary condition. Furthermore, this is sufficient for betas in the interior of this region. So in other words, they're able to say exactly which sets of cone angles can arise, at least in the interiors of this region. So there's possible issues on the boundary. I mean, they didn't say anything about what happens when beta lies on the boundary of that region. But you're in the interior. You can always realize any k-tuple of cone angles by some arrangement. So what that's really saying is that there's some arrangement of points on the sphere so that the cone angles of those points are in. So you're not specifying the marked conformal type of the sphere. You're only specifying the set of cone angles. Now I want to say a little bit about their proof. So the necessity is kind of an interesting argument, which I'll give some more details of, and then just say a few words about the existence. So one way that you can start building spherical cone surfaces is the following. You take a spherical triangle, and then you take another one, and then another one, and you start pasting them together. And so it's very much like in Alex's lecture, you start pasting these things together, and you can sort of do this around at various cone angles. And there's a real, you can make this sort of a combinatorial problem. And so in some sense, that's how you can sort of build up.  So there's a certain amount of combinatorics about exactly how you can paste these things together. And this paper actually sort of does that, especially when k is equal to 3 or 4, they really construct all possible, this existence term, they sort of analyze by studying all possible ways of pasting together triangles and showing that you can attain all possible betas in the interior of this region. So they do that quite explicitly, and then they have sort of this interesting inductive procedure for generalizing this from k equals 3 and 4 up to general k. So I'll say a few words about that. Now I should say that the k equals 3 case, there was a couple of papers on this previously. So Aramenco had studied this problem at great length using complex analysis, and then Umerhara and Yamada. So these are using very different techniques, but this synthetic approach was very quite powerful. OK, so I want to say a few words about where this condition comes from. Excuse me? It's just greater than 1, yeah. So they say a necessary condition is that this is greater than equal to 1, and it's sufficient to be strictly greater than 1. OK, so the beginnings of the proof and it introduced sort of a very important idea, which many of you will have thought of as sort of the starting point for any discussion of constant curvature metrics, which is the developing map. So since I haven't mentioned it, let me sort of say it very explicitly now. So if we have the sphere with these various points on it, so there's going to be a developing map. So let me call this m star. This is equal to s2 minus p1 through pk. So it's the punctured surface. And the developing map is a mapping that takes pi1 of m star, well, in fact, let me say explicitly the whole anomaly map. So it may sort of row from into s03. So how do I define this? Well, so I start off with the developing map, which is that I start with a point. This is just identified with a point on the sphere. So I sort of map it over. And then if I follow along any path, I sort of piece together these neighborhoods, this sort of the standard continuation process. And so this whole anomaly map does the following thing. So suppose I take any loop. I start off with a point and a vector. So I have a point p and v. So that's in the unit tangent space to s2. So then I start following this around. And at the end, so I can sort of continuously develop it. And at the end, it's going to get mapped to some other point. So if I take p and v, then this is going to eventually get mapped to some other point on the sphere and some other tangent vector. So this is going to get mapped to some q and w. And there exists a unique a in SO3 such that a of pv equals qw. So that's the whole anomaly representation. So that's the first basic thing. And one can try to study this whole theory of surfaces by just understanding this whole anomaly representation. The fundamental group of this surface is, well, very explicit. Bit complicated, of course, but very explicit. So they make the observation that's not immediately obvious that this map lifts to su2. So claim is not a three-dimensional vector space, but that's the group of symmetries of the unit tangent bundle of s2. Yeah, I mean this depends on the spherical metric, the spherical cone metric, absolutely. So if I take, for example, if I take a path that just goes around one of these things, that's explicitly going to be a rotation by angle, in fact, beta j or e to the i theta j. So you explicitly see the cone angle when you do the whole on the way around a cone angle, OK? Excuse me? So2, because it's unit tangent model of s2 is s03, right? So you have the isometries of s2 and the action. It's not on the tangent space, it's the unit tangent bundle, right? So think about it that way. If you take any two points and any two tangent vectors, then you can rotate along one axis to get from p to q and then rotate to get the corresponding vector from v to w, OK? So there's a way of composing two rotations to get that. OK, good. OK, so what's the lifting to? So to s2, OK, so here's sort of the trick to see this. So suppose I choose a point which is not one of the conic points and I stereographically project, OK? So I've identified the sphere with just the plane. I have some point at infinity and I can take sort of this circle that goes all around all of these points, OK? Now, if I start looking at this representation, obviously for any particular loop, I can lift any one of these guys to s2. And so the real question is, why is it so? Let me see. I don't want to say this. I'm not going to say this very fluently. So if you start off looking at the developing map as you go along here, well, you're just developing into, well, using that picture, you can sort of delve into a family of rotations.  Now, the point is, so let me see. I'm not seeing this very happily. Probably somebody can set me. s2 is the double cover here. So just a 2 to 1 cover, right? So there's really only a choice of sign at the end of the day, right? So here's sort of the point about all of this is that if you compose all of these loops, then that's going to be equivalent to this thing, right? And you want to know what's the winding number of this thing? What's the whole only around this thing? And the point is, it's winding number is 2. So if I just take sort of a parallel vector field here that crosses all these things, this winds around infinity twice, right? So that's basically the compatibility relationship you need. You know that just by this sort of individual liftings, you're going to hit it up to a plus or minus 1. But since the winding number around here is 2, it always closes up. And so this representation is well-defined, OK? So forgive me. I'm not saying that very carefully. And I better cut my losses and not try to explain it further. OK, so row hat lifts to a mapping to s2. So what that means is if we take each loop, so each one of these loops that goes around a puncture. So each loop, let's call these gamma j. It goes from 1 to k, leads to a matrix, aj, which is an sq2. And the relationship is that the product of these loops is trivial, because if I take the products and that's something I can contract around infinity. So what I get is a family of matrices whose product is equal to the identity. So they're not mutually commuting matrices. So it's a set of special unitary matrices whose product is equal to the identity. Now, what I'd said last time was that this corresponds to a geometric object on s3 itself. So sq2 is, of course, just s3. And any aj corresponds to an equivalence class of geodesic arcs. So here's s3. If I start with any point p, here is aj of p, just down. This is sitting on s3. And I just take the short geodesic arc here, OK? Now, so the loops here are on s2. And they correspond to matrices, sq2 matrices. And then I'm thinking of sq2 is acting on the 3-sphere. It's an element of the 3-sphere. So the holonomy is, like I say, it's acting on points and directions. Yeah, so the holonomy is an element of s03. Well, it's the holonomy of this spherical metric on m star.   And that rotates, but it's not, you're not, so the loop goes around, but if you look at the developing map, you start and finish at completely different places on s2. So if I take a loop here on m star and I lift it up via the developing map, the developing map is really only defined on the universal cover of m star. So very complicated, I think. So the developing map is really a mapping from m star tilde into s03, into isometries of the sphere. Yeah, because you're, well, I mean, let's take two punctures. So as I sort of go around, the developing map says you start going around, and I'm going to continue. But as I go around, I may not have sort of closed up. So if I take a closed loop here, each of these pieces or pieces on, they give me individual patches on s2, but going around a closed loop here does not necessarily go around a closed loop as I patch these things together. And in fact, it typically won't, because if I'm only going around sort of a partial, sort of less than two pi here, then I don't go around a full distance here. No, there's no identification of edges. It's just that, no, no. Well, this angle may be less than two pi, right? But so I mean, what the developing map is, is I take this neighborhood and I identify it with this. I take a nearby neighborhood and I identify it with the obvious patching map. And I keep on going around, and this is acting on s2. So this is on s2. This is on whatever cone surface. So as I patch these things around, there's a coherent wave continuing. But this map is not defined on m star. It's only defined on the universal cover. It's not defined on m star, because if I go around as a closed loop here, I will have not gone around sort of a full circuit on s2 necessarily. No, this is on s2. So sorry I didn't make that clear. The tangent model, the unit tangent model of s2. OK, so it actually sort of measures not only how the point travels, but how the unit vector that you start off with travels. Yeah, so forgive me I didn't make that very clear. OK, so this whole number representation goes into s03. And then there's this, really, it's a spin construction that sort of lifts this to s2. OK, that I can lift it? Yeah, but we're not on s2. We're not on, well, no. I mean, it has to do. It certainly is true, yes. No, but you can't lift. I mean, this is sort of equivalent to the existence of a spin structure. So it's making these individual that's coherent. And the point is, since the background, since this, yeah, right. That's not the issue, yeah. It's bigger. Yeah. It's bigger. Yeah, yeah, yeah. So I mean, if you're on a surface, if you do this on a more general surface, then there's a more serious relationship. That's right.  In any case, what we wind up with at the end of the day is k matrices whose product is the identity.  So now I forget about that s2. I just say, I have these k matrices. So I just think of this as a new collection of objects. I have k matrices such that the product of the aj's is equal to the identity. What does that look like? Well, so what it looks like is each matrix corresponds to a g-desic arc. So I just take the g-desic arc that goes from here to here. Now, I can piece these together. So if I start at some point, I apply a1, then I go to a2, then I go to a3, and so on. I'm going to finally move around, and then the fact that these things product to the identity means at the end of the day I'm going to get a closed piecewise broken g-desic loop. So this purely algebraic object here, which came from this lifted holonomia representation corresponds to a broken g-desic loop on s3. What do I need to lift s2? Because s03 acts on s2, not s3. This is s3. I mean, this is sort of their construction. I mean, there may be some way of doing this on s2, but they want to sort of think of these g-desic loops on s3, not broken g-desic loops on s3, not s2. So now the question is, what can you say about the space of broken g-desic loops? So you have a collection L1 through Lk, which are the edge lengths of these things, which of course can be determined from the AJs. And what can you say about inequalities between these? So this is a problem that's been studied for many other reasons. So they found elsewhere in the literature. So the precise form that they used was a theorem of Bezois. And the theorem that they quote is that, so there exists such a loop with edge lengths L1 through Lk, if and only if. So you have the following funny condition. So I take the sum of pi minus Lj for all j in a subset, capital J, plus the sum LiI not equal to j. This has to be greater than or equal to pi. And this is for all j inside 1 through k, which is odd. So it's kind of a bizarre relationship. And I can say a few words about it, but not very much. But it's kind of a generalized triangle inequality. So it's saying you take all odd subsets, take an odd number of edges, add up pi minus their lengths, and add up just the rest of the lengths. And that always has to be greater or equal to pi. So what this is doing is extending the following thing, that if I were to try to construct such a broken g-desic loop, suppose for the sake of argument that you have a loop with k arcs where k is odd. And suppose that you try to construct these all with length exactly pi. So suppose you're on S3, and you try to do something with length exactly pi. Well, if I take capital J being the whole thing, so that's an allowable thing of k is odd. And if all the arcs are exactly pi, this would clearly be violated, because this sum would be empty and all of these would be 0. So what that's saying is that if I try to construct a g-desic loop with k odd, I'm just going back and forth between poles and odd number of times, and it's not closed. Now, if I perturb that a little bit, by not going exactly pi, but going close to pi. So in other words, if I look at a special case where k is odd, and each lj looks like pi minus a small correction. So let's call that correction delta j. So then this is going to equal delta j. And if I take the special case of this where capital J is everything from 1 to k, so I have an odd number of arcs. And if the sum of the delta j's is strictly less than pi, then that's impossible. So in other words, I said the obvious thing is if I go back and forth an odd number of times, I don't close up. But if I don't go quite back and forth, but the defect adds up to less than pi, then I still can't close up. So this is some sort of generalization of that. So you can think of it as some sort of glorified triangle inequality. OK, so their observation is that quoting this, well, I need to now finally relate these l i's to the cone angles. And the last point here is simply that each a j is conjugate to e to the i beta j, e to the minus i beta j. So how do you compute that? Well, remember, these a j's come from this lifted holonomia representation, so I'm going around a loop. So I first take the holonomia representation, then I lift that to s u 2. Well, I can take the loop of a very special sort. I can just go very near the cone point. So I start here, go around here, go very near here, and then go back. So that's the conjugation, going here and back.  And that's really just a computation on the football. So this is a picture on s 2, or s 2 minus these points. So I'm computing the holonomia representation here. So I go around the loop. I might as well just go very close, go around a small thing, and then I very explicitly compute what happens as I go around the loop of a football, and it's just that matrix. So what does that mean? It means that these lengths are exactly beta j. OK, so that's the forward direction. So they sort of reduce it to this geometric problem, which had been solved for completely different reasons. And if you decode this condition, so it's not sort of trivial, but if you decode what this condition means, it corresponds exactly to this sort of funny L1 distance from the odd sublattice is greater or equal to 1. So it's kind of a remarkable thing, and it actually takes a few page. It's not a trivial computation, but they decode it. And why that looks like that, and why that looks like the Troinov inequalities is non-obvious. I think that's one of the very nice things about the paper that they wrote this in this form. OK, so what about this efficiency? So there's an interesting idea, which is a synthetic geometric idea. And what we're trying to do, and what I'll be describing as soon as, yes, so that's exactly what I was saying, that if you have a matrix that looks like this, then it rotates by essentially an angle beta i. So the LIs are essentially exactly beta i. Excuse me, maybe I should have said 2 pi beta j. So yeah, that's probably 2 pi. Excuse me, that's a fact. I think this is a pi times. So if we do this right, this is pi times this. And the L is pi times. The Lj is pi times beta j. OK, forgive me. OK, so the sufficiency is based on two ideas. So if I have a certain cone surface with a given arrangement of angles, so the first fact they use is that if a vector beta is attained, by which I mean there exists a cone surface with those cone angles, then if and beta is in the interior of this region of the constraint set, then all points, all, let's say, beta primes, which are near to beta, also attained. OK, so this is a fact due to low. And this is a purely, I feel like algebraic. I mean, he works in the character variety, and he's just able to sort of check this openness that if you're in the interior of this polyhedral region that you have an openness condition. We'll be able to recover that analytically later, but the original proof of that was algebraic, as it were. OK, so that's one thing. And then the second thing is that if I have a given cone surface, then what I do, if I want to get an inductive argument, so if I want to say that there's a certain set of angles which are attained, then I can sort of take this cone angle and I can split it into two. So it's kind of an odd picture, but cone points can be split into things with smaller cone angles. Now, you may wonder what that looks like. It looks kind of like that. How about an analytic expression? Well, that's easy to write down. Suppose we go to flat metrics instead of spherical metrics. And remember, spherical metrics are just a small perturbation locally of flat metrics, so it shouldn't matter very much. We can think about flat metrics. So suppose I have two points, p and q. And I want to have a flat metric which makes cone angles of both p and q. We had a very explicit expression for this, up to smooth factors, which was times, let's say, delta. This is the Euclidean metric. So u sub pq was equal to just beta 1 log of mod z minus p plus beta 2 times log of mod z minus q. So in other words, if I exponentiate this, this is z minus p to the 2 beta 1 mod z minus q to the 2 beta 2 times dz squared. So there is a flat metric which has two cone points, and I can let p and q converge to one another. And what happens is the beta's add. Now remember, the betas are not the cone angles. It's beta plus 1, 2 pi times beta plus 1. So the formula for how cone angles add is a little bit weird. So cone angle 2 pi beta 1 plus 1 combined with, I don't know, union 2 pi times beta 2 plus 1 is going to result in a limit in 2 pi times beta 1 plus beta 2 plus 1. So in other words, you subtract off a 2 pi when these things come together. This is a flat metric, because that was what we'd done before. This is an explicit solution to the curvature equation nearby with explicit cone angles. This isn't global, but this is a nice one. You mean for the spherical metric? Yeah, well, it doesn't matter.  So the point is this is, cone points can coalesce, and yeah, so basically that's the local surgery in the flat case. And there's a corresponding local surgery in the spherical case. So you can find spherical metrics, which sort of look like this and converge to this. Now, the point is you build local models. Are they what I mean? No, of course not. No, they're not. Outside of it. No, they're not. And so there's some sort of surgery. Now, you need to do something globally. That's exactly right. And so they're actually combining 1 and 2. And so what they show is that if I replace this by this, then if you compensate by changing all of the other cone angles, you can make this match up. So you have this region down here and this region down here.  And if I open this up to two different things here, and I compensate by changing these cone angles in a small, do this by a small amount, I can glue these matched smoothly. So that's really the point of their proof. Long before. Can you about this constraint? No. The constraint set that? So he proved a fact that looks quite different, but they interpreted it in this context. So as I say, we can recover this analytically, but his fact looks to theorem about something else. But they. Well, what's it about? It's about the representations of pi 1. So he was looking at spherical cone metrics, but he was looking at it in a very, you're just looking at maps of the fundamental group. OK. OK, so this is a very schematic picture of what they did. So what you get here is that you have something with k singularities. You generate something with k plus 1 singularities. And then you have to do further combinatorics to say that you have this constraint set. So let me call it a, excuse me? Yeah, so it'll still be spherical. Yeah, so I mean this new thing that you generate will still be a spherical metric. Oh yeah, yeah, they still add up, because this is sort of an infinitesimal computation, that the only difference between the flat and the spherical case is some sort of smooth correction. So it doesn't affect the principle singularity. That's exactly right. So you have this constraint set. Let's call it p sub k. This is the constraint set. And you pick a beta, which is in the interior of the constraint set. And you generate, let's say, a beta primed. And this is, well, you've constructed a new spherical metric. We knew that that was a necessary condition, so that has to be in pk plus 1. And so they actually show that there's a combination of a continuity method plus the dimension counting and various other things that you can actually recover everything in the interior here by regenerating things here. So there's a lot of work to be done here. It's a lengthy paper. And there's a lot of sort of intricate combinatorial arguments. But the idea is that you can generate all possible cone angles of k plus 1 type from things of k type by this regeneration.  They're just trying to reduce them to a case they already understood. So fewer numbers of points. You added one point. Because they understood this set inductively. And so they're getting to this set. So they understood k equals 3 really explicitly. They pasted together spherical triangles. And then k equals 4, they did it similarly. Then k equals 5, you're reduced to the k equals 4 case and so on. OK, so I gave a not the most coherent description of this, but hopefully give some sort of flavor of what they do. OK, so what I'd like to spend the last time today and then all of tomorrow talking about is how we can recover and extend these facts analytically. So the question that I would like to really describe is, so how do we recover this analytically? And if it were just a matter of recovering, it wouldn't be so interesting because their proof works perfectly well. But the hope is to extend it. So the more general question is which sets p1 through pk, beta 1 through beta k, are attained by spherical cone surfaces? And essentially what they've done is you have some set, let's call this script s, which is sitting inside the set of all k tuples of points and cone angles. So I can ask which sets actually correspond to spherical cone surfaces. What they describe is the projection of this set, called this s sub k. So Mandela and Pano describe the image of the projection, s sub k to p sub k. This is really to rk. And they say that the image is exactly p sub k. OK, so in other words, what are the conformal markings of the points? So what's the fiber? So given a pair of cone angles, which are the set of k's which are allowable. And more than that, you'd like to understand how many solutions there are and various subtleties like that. So this is maybe not the most central question, but it's one of these things that seems to be, it's an ancient problem. And it seems to be sort of still, the full answer is still beyond our hope. So at the end of the day, the story that we have right now is a bit complicated. So we don't have a full description here, but we know the s sub k is mostly a smooth set, but this sort of surprises that it has a stratified structure. So it has definite singularities that come about from an analytic obstruction. Now what these analytic obstructions relate to, geometrically, we don't understand. So I think that that's one of the big outstanding questions. So in other words, there's going to be some analytic condition on a solution that satisfies, lies in this set. And it disallows for a sort of smooth deformability. So there's not going to be a smooth module I pay the space near certain points. If we had a clean geometric description of what that would look like, I'd be very happy, but we just don't have that. So the theorem was that if the beta j satisfies some, they'd live in some. If they're in the interior, yes. There exists some collection of points, but we don't know where they are. You don't know where they are. The extended question is, given betas which set of points, what's the fibers of this mapping? Can we describe that? Yeah, so that actually is something I was going to get to. So here's an example where you see some sort of constraint. So there's actually a, you do not get a full space of deformation. So take two footballs. So this can have beta 1 and beta 2. This has to be beta 1 up here. And this has to be beta 2 again. So you have four points. And I take any short geodesic here and here of the same length, and I sew them together along that. So what I'm now going to have is something with two, four, six cone points. Two of the cone points are of angle 4 pi. So when I join the usual thing, join this to this side and this thing to this side, however we do it. I'm going to get two cone points of angle 4 pi, and then two with angle beta 1 and two with angle beta 2. So you can see what the deformations are here. And the things that you can explicitly do where you can change the length and you can change the direction at which geodesic it is, you can change this football only in a certain way. You can change the beta 1 at both sides, and you can change the beta 2 at both sides, right? But the points have to be sort of specified.  So that's a very explicit construction. It is a closed set. So you can show that under general principles, it'll be probably can show by other methods. It's an analytic variety, an algebraic variety, maybe something like that. But it's certainly a closed set. And actually you can do that by sort of a geometric limiting argument too. If you have a sequence of spherical cone surfaces, then except for when the points sort of come together. I mean there's sort of compactness thermals which aren't too hard to obtain. OK, so the set PK is, well, so I didn't say one thing about it, so that you have the set PK and we describe what happens in the interior. So one result, which I forgot to mention, is that you can ask what happens when the betas lie in the boundary of the set, OK? So there were two results that came after the Manila Ponoff paper. So there was Kappavitch, Misha Kappavitch, and a student of his day, they wrote a couple of, they wrote a first paper then Kappavitch followed up, where they analyzed successfully not all the boundaries, but they did the principal boundaries and the vertices. So I think there's still some edges left unchecked. And the only possible thing that you can get there are footballs. So in other words, what that's saying is if you have a spherical cone surface, and this is sort of vindicating evidence, if you have a spherical cone surface or a sequence of these things, which is getting closer and closer to the boundary, or the betas are getting closer to the boundary, then the points have to be collapsing conformally to antipodal points, OK? So that's sort of a further indication that these points are going to be constrained. OK, so this is sort of what's in the literature now about the problem. Now I want to shift gears a little bit and talk for the last little bit today in the beginning of the lecture tomorrow about some of the analytic underpinnings. And the reason I have to do this is I have to sort of introduce a set of concepts so that before we can even describe the approach of how I attack this problem more generally, I need a certain framework of geometric language and analytic language that I have to develop a bit. So this is going to look quite different than what I talked about here. Let me go back to a story that I started two days ago, which was the theory of conic operators. So remember that if I have a cone point, I introduce polar coordinates, r and theta. And if I sort of explicitly replace the cone point by the surface, the circle, r equals 0, namely I'm sort of opening up that cone point. And I'll describe what I mean sort of more specifically, but this is sort of so I blow up the cone point. So right now this is just kind of an artifice, but we're going to be developing a more sophisticated version of this picture in a little bit. So we blow up this cone point, which is just replace the cone point by its unit normal bundle. So this is the surface r equals 0. And all the different points on here just correspond to all the different directions of approach to the cone point. So as I come in in various directions to the cone point, back in the original surface, they all go to the same cone point. Here they get separated out and they go to different points in the circle. So it's a very easy geometric instruction.  Now this sort of signifies already that polar coordinates are going to be particularly useful. They're not lines. So this is different than a complex blow up in many ways. And it's also not real lines because, of course, if I have a line that goes across the cone point, I don't quite know how to continue it on the other side. So that's sort of another difference. It's exactly right. So when I write down the Laplacian for a conic metric, remember, it looked like 1 over well, if I write it in this form, d by dr squared plus 1 over r d by dr was a 1 over 1 plus beta squared r squared d by d theta squared. There might be higher order terms, depending on correction terms to the metric. And I rewrote this a couple of days ago in the following way. I wrote it as 1 over r squared times r d by dr squared plus 1 over 1 plus beta squared d by d theta squared plus higher order terms. And I pointed out that this kind of emphasizes that, well, if I'm interested in studying the mapping properties or regularity properties of solutions of the Laplacian, well, this is the primary guide of study. This factor is pretty extraneous. I can just multiply or divide by it. So that's not so important. But it points to the primacy of these vector fields, r d by dr and d by d theta. And I called the span of these things. The span of these things is I called vb.  And I can talk about differential operators, which are just sums of products of these vector fields. So I can talk about an operator which looks like a jl of r and theta r dr to the j d by d theta to the l. And the Laplacian up to this factor is one of those. OK, so yeah, that's exactly right. So the way to describe them invariantly is by blowing up all the cone points, I have a manifold with boundary. Now I have a surface with boundary. I can take the space of all smooth vector fields, which are tangent to the boundary. So in the interior, they're completely arbitrary. And at the boundary, they have to be tangent. And so that just forces the radial part to have a vanishing coefficient. OK, so the analytic question, which there's quite a complete solution, is what do inverses or partial inverses of conic elliptic operators look like? And when I say what do they look like, I mean precisely if I write this as an integral kernel, it's going to be a function of two sets of variables. So in other words, suppose I have the Laplacian. So suppose I take the Laplacian. And I'm trying to solve Laplacian equals f. Ideally, I'd write u is equal to g of f.  So this is just like the Green's function. So what I'm asking is, what is the integral kernel of the Green's function for the Laplacian on an iconic manifold? So why am I asking this? Well, because I'm interested in things like the regularity theorem I wrote down, the Fredholm theorem I wrote down the other day. So all of those things sort of went into this business. And when I analyze the modular space of spherical cone metrics, I need to understand those questions and for more complicated operators, too. So what I want to spend a little bit of time talking about is what's known about this. And in some sense, this is understood completely. So first, a small review about what do you know in the smooth case. So first of all, just recall, so if I just have a smooth manifold and let's say the Laplacian on it, and I'm interested in understanding the Green's function for the Laplacian, it's really I'm trying to find some operator which satisfies this equation, or maybe this plus a projection onto the null space. This should be a projection onto the kernel or co-kernel. Say this would be the co-kernel in this case. This is an operator theoretic equation. I can think of this as an equation on the level of distributions. So if I think of the variables as being x, then I think of g as a distribution, values in x and x tilde, and this is going to be the delta function of x minus x tilde plus some smoothing kernels. So really, what I'm trying to solve is that equation. So if you've never seen something like this, this looks a little bit weird. But this is the integral kernel for the identity operator. And when I write that delta of x minus x tilde, I'm cheating a little bit because I'm using a local coordinate system. And there's a way of sort of turning this into an invariant distribution on m cross m. So the identity as an operator from L2 of m, let's say, to L2 of m corresponds to an integral kernel. And the integral kernel happens to be a distribution. It's just the delta function along the diagonal. Well, there's a nice general theorem that says any operator from functions on m to functions in m corresponds to a distribution on m cross m. And if you're an inverse to an elliptic differential operator, then this distribution, so here's a copy of m cross m, has some very special properties. Namely, it's going to be smooth away from the diagonal. This is the diagonal. This is the set of points x comma x in m cross m. And along m cross m, it has a very specific structure. It can blow up or it can decay depending on various things. But the example that you all know is the Newtonian potential, so something like x minus x tilde to the 2 minus m. So that's something that is smooth away from the diagonal. And along the diagonal, it doesn't make sense point-wise, but this is a well-defined distribution. So the whole one perspective of looking at suited differential operators is you want to say, what are the types of distributions that can occur as inverses of differential operators? How do we describe their singularities? And they're sort of a very classical theory that goes back 50 years on that. And roughly speaking, they all look kind of like that. They all look like powers of the distance functions to the diagonal, raised to powers which can be positive or negative.  So on a conic space, you have the same story, but it's enhanced a little bit. So if m is conic, and I'm going to finish in just a couple of minutes, and I'll pick this up and describe it in a slightly more systematic way tomorrow. But if m is conic, and then I want to find, I want to solve this equation, this Laplacian has singularities. I've written it down here. So it has the sort of squashed singularity in the normal direction. What that suggests is if I look at m cross m, so now I'm going to draw a picture of a quadrant. So this is r r tilde theta m theta tilde. So m cross m, in the smooth boundaryless case, m cross m is just another smooth compact band and pulled without any boundary. In this case, m has a boundary, this blow up of m has a boundary, m cross m has a corner. So r goes to 0, r tilde goes to 0, and this is the corner. So it has a boundary hypersurface, it has another boundary hypersurface, and they need it a corner. Where's the diagonal in this picture? It's something that comes down like this. So it's a, in this case, it's a two-dimensional sub-manifold of this overall four-dimensional manifold of the corners. This is the diagonal. And it comes down and it intersects the boundary of this whole thing exactly at the corner. And this is what's called a non-clean intersection. So this is kind of a terrible intersection here because it's not happening in a product type way. Okay, so the basic principle is that the green's function here is gonna be a function of r theta, r tilde, m theta tilde. It should be a distribution on this space and we'd like to understand what does it singularities look like? Where is it singular? So the question is where and how is g singular on m cross m? The answer is that there are three types of singularities. And so let me redraw this picture again. So there's a singularity along the diagonal. And that singularity is gonna look exactly like this. So there's no surprise, it just, it looks like as it would in the interior. There's gonna be a singularity along each boundary face. This corresponds to, so I won't write down g again, this corresponds to either r or r tilde going to zero independently, but not simultaneously.  So as I go down to the corner from any direction, so I have this perfectly nice distribution, it's smooth in the interior away from the diagonal. And all I'm asking is, what does it look like as I go to these various boundary faces of the diagonal? And the answer is it's a bit of a mess. So how do I resolve that? And the answer is surprisingly simple. So the answer is, suppose I take this manifold of corner, so there's r, r tilde, theta and theta tilde. So everybody see what this is? This is just a sector. And I introduce polar coordinates around the corner. So I blow up the corner in exactly the same way that I blew up the conic point. So I replace this by a picture that looks a bit more complicated. So now I have something that has one more boundary component. The diagonal goes off like this, but it intersects in the middle of the corner. So this is the important picture to understand. So I've taken each point of this corner and I've replaced it by its inward-pointing spherical normal bundle. So in this case, they're just a quarter circle. Every point in this corner gets replaced by a quarter circle. These things fit together to a boundary. And it attaches to these other two boundaries and I have a new space. So it looks like a bizarre picture. Why would I do that? It'll get worse tomorrow, so don't worry. And so the theorem, and this is an old theorem, it goes back 30 years now, is that if the Green's function of a conical plosion is, well, as smooth as it could be on this space. So what it means is that in this sort of these funny polar coordinates for this space, it sort of has a good asymptotic expansion at this boundary and at this front face and at the diagonal it looks just like the Newtonian potential. So in other words, in this picture, there was sort of this weird squashed up singularities that went into the corner and I've resolved it by passing to a more complicated space. So I have slightly more complicated geometry, but it simplifies analytic description on these lines. So, okay, so what I have when I say there's a smooth expansion here, a smooth expansion at this space, they sort of are independent of one another and at the corner it's just like a product expansion. And that's sort of how you know when you've met with success in this kind of story is you have this a priori complicated object and lifted to this space, it looks as simple as it possibly could be. Okay, so it has product type expansions at the corners and just smooth expansion, well, smooth like expansions at the boundary phases. Okay, and I've accomplished this by blow up. Okay, so this is the theme that I'll be talking about tomorrow is that I have a priori very complicated analytic objects and I simplify them by this geometric blow up construction. Okay, and in the last, so sorry, I've gone over a couple of minutes. Let me just say two more words. What I'm aiming for is the following. And this sort of justifies introducing this language of blow ups. So I'm looking at the collection of points and betas and I wanna know which of these occur. So in fact, the way I study this is by looking at the configuration space of all points. So this is really gonna be some large surf, some large space which looks like M to the K, but I actually have to remove all the partial diagonals. So I remove all partial diagonals where any of the P's equal one another. Okay, so I've taken the space M raised to the power K, that's the K tuples. Of course, I have to divide by the symmetric group because they're unordered. I remove all the cases where any of the P's are equal to one another. And above each point, I have a curve. I have the sphere minus exactly those points. So this is just sort of the universal curve over the simple part of the configuration space. So the picture that we develop is that there's a way of compactifying this open set and correspondingly compactify this universal family of curves to, well, something that looks a lot worse than that, but it's a massive blow up of this space. And the main theorem is that these families of spherical metrics, conic metrics, exist as sort of regular objects on these spaces. So in other words, what this does is it gives very precise meaning to if I have two conic, if I have a family of conic metrics where these points are coalescing or if I have any collection of points which are coalescing, it's actually happening in a very smooth way once I lift it up to this resolved picture. So I'll describe that tomorrow.


Hello and welcome to the session in which we would look at the concept of goodwill. This concept is important if you are studying for the CPA exam or if you are taking advanced accounting course because when you learn about consolidation for the CPA exam, goodwill is part of this process. Understanding how goodwill is computed and accounted for separately is important before you get into the whole consolidation process. So in this session, I hope I'll be able to explain how goodwill is created. How do we compute goodwill? How do we put goodwill on the books? And how do we use this information for further combining financial statements? So before we start, I would like to remind you whether you are an accounting student or a CPA candidate to take a look at my website farhatlectures.com. I don't replace your CPA review course. If you're studying for your CPA exam, that's great. You can keep it. I am a useful addition. You can add me to your study arsenal. You can add me to your resources. What can I do? I explain the material differently. I show you an alternative way of understanding the material. And what would that do? That's going to help you understand your review course, which in turn will help you on the CPA exam. To try me, it's one month of subscription. If you like it, you keep it. Otherwise, you cancel. That's your risk. Your gain is potentially passing the exam. Now, if not for anything, take a look at my website to find out how well or not well your university is doing on the CPA exam. I do offer resources for other courses. For example, this session is also part of my advanced accounting, and I have resources for other accounting courses as well. If you haven't connected with me on LinkedIn, please do so. Take a look at my LinkedIn recommendation, like this recording, share it with other, connect with me on Instagram, Facebook, Twitter, and Reddit. So let's take a look at this exercise that's going to illustrate the concept of good will. So Adam Company acquires 100% of Ryan Company's assets and liabilities. And notice here, we're keeping everything simple. We're acquiring 100%, so we don't have to worry about something called the minority interest. Later on, we'll have to worry about this. But for now, we don't have to worry about this or non-controlling interest. That's why we're assuming 100%. And that happened on January 1st, 2023. Then Adam dissolves Ryan's company. And here we have Ryan's company book value and Ryan's company fear value. And we're going to learn how to create goodwill and how to book goodwill after we purchase the company. Under the first scenario, we're going to assume for the purpose of illustration that we paid that Adam paid $150,000 for this company. Well, if that's the case, if Adam paid $150,000, we have to find out how much is the company worth. Well, how much is the company worth? We have to look at fear value. Their current assets, book value and fear value are the same. Building, they have a building worth $90,000 on the books. It seems it lost some value. Land, it has more value. They have a trademark on the books. It's worth nothing. But the fair value of it is $30,000. Most likely they created this trademark themselves. They have a goodwill of $15,000. Clearly there is no, we don't care about the fair value of the goodwill for our computation. Liabilities are 40 and 40 and they have common stock of 110 and retained earnings of 25, which is their equity is 135. Now what we need to do, we need to compute, if this find out whether we have a goodwill or not. How do we find out whether if we have a goodwill or not? Well, we have to find out how much we paid. We paid $150,000. That's how much we paid. Consideration transfer, this is consideration transfer. This is how much we paid. We're going to have to compare this to the fair value of the net identifiable asset. What's the fair value of the net identifiable asset? First, we're working with fear value, not book value. Net asset is assets minus liabilities. Well, let's take a look. We have assets of 60, 50, that's 110, 20, 130 and 30, 160. So if we have 160,000 of fair value of assets and we have liabilities of 40,000, therefore what we can say the identifiable net asset, what we could identify because notice the trademark was not identifiable is 120,000. So we paid 120 for the net identifiable asset of 120. What does that mean? It means we pay extra $30,000 extra for assets that we did not identify. Remember the 20,000 are net identifiable asset. So let me highlight this in yellow. That's net identifiable asset, the 120. Now let's look at the journal entry. What a journal entry are we going to do? Are we going to prepare to book this entry? Well, we're transferring their assets and their liabilities and it's everything that's transferred at fair value. Therefore, their current assets are 60,000. We debit current assets. This is the debit column. We debit building 50,000. We debit land 20,000. We debit trademark of 30,000. Now we also debit goodwill of 30,000. Now we have to credit our liabilities. Since we purchased the liabilities, we credit the liabilities 40,000. And for this example, we paid 150,000. Always double check. Make sure your debits, 190, your credits should equal to your debit. So this is 60, 110, 130 plus 60 is 190 as well. This is how much we paid 150,000. Now let's change the scenario a bit and assume we paid, rather than 150, we're going to assume we paid 100 and for this company, we got it at a discount 100. Let's make it 110, 110,000. Well the same thing. We're going to have to compute the same. We have to go through the same computation in a sense that we have to find out if we have any goodwill. Well we paid 100,000, 100,000 for a company that's worth 120,000. So we did not change this scenario. All that we change is how much we paid for the company. Well, if we paid 100,000 for something that's worth 20, guess what? We bought this at a bargain. We bought it less than its net identifiable asset. Now we have negative 20,000. What do we call this negative 20,000? We don't call it negative goodwill. Be careful because it used to be called negative goodwill but that's no longer the case. We don't have negative goodwill. What we do is we bought it at a bargain. That's a gain. We have a gain. We have a gain on a bargain purchase. That's basically what happens. Now what would the entry would look like if that's the case? Again, we're going to transfer the current assets at 60,000. We're going to transfer the building at 50, land at 20, trademark at 30. So notice basically the same. Now we don't have goodwill. So we don't have an asset. What do we have? We have a gain on purchase bargain and this is basically an income statement account. It's a gain. It's a credit. It goes on the income statement. We have a liability of 40,000 and we only paid 100,000. Once again, make sure your debits. This is your credits, 170 equal to your debits. This is 110, 130, 160, sorry, this is 170. This is 160 and this is 160. Notice your debits equal to your credits. This is basically how goodwill is created. When is it created? It's when you pay more than the net identifiable asset, the company that you are purchasing. That's when goodwill is created. When one company buys another company, goodwill might be created. Now the other thing you want to know about goodwill, FYI, goodwill will have unlimited life. It means it's not subject to amortization, which is that's very important. It's subject to something called impairment and we learn about impairment in this chapter as well. So that's very important. All this information is important. The building blocks for you, whether you are an accounting student or studying for the CPA exam. Once again, I don't replace your CPA review course. My courses are designed to align with your CPA review course. I am in addition to your CPA review course. I'm a vitamin pill. I'm that supplemental tool. Again, your risk is one month. Your CPA exam is a lifetime investment. Don't shortchange yourself. Why? Because you're going to invest money now and it's going to pay dividend for the next 20, 30, 40 years. Get it done. Use all your resources. My resources are not expensive. It's very much affordable. At least your risk is very limited. $30. Anyhow, good luck, study hard and of course, stay safe. The CPA exam is worth.


Flash flood in Shagamo area of Ugo State has killed a 14-year-old boy. The course of the flood, which also injured two others, have been attributed to the blocking of drainages with refuse and erections of buildings on waterways and canals. It has been years, not five, not six years, more than 10 years ago. Yes, even during OGD's regime, we were facing this problem. But it's continuing there and you can just imagine the first rain now. It's just a minor rain. The May-June will be coming shortly. What the marketers and people living in the streets are doing is not encouraging. Because of this rubbish they are dropping, it's adding more to our problems really. Once they can stop doing that, if they believe in general cleaning, then our problem will be solved. We are the one causing the mess ourselves and the earlier we can stop it, the better for us. The State Commissioner for Environment Ola Oresonye, who was on the sport assessment of affected areas, reviewed that the redesign of the state's drainage master plan has become imperative. Yesterday evening, our mummy is going to, I think, Ijebode. She now instructed them that he and his elderly brother that they should go to grandma's house to go and take care of grandma. So he now gave them money. She gave them money to proceed to grandma's house. So instead of the two of them to go together. So he's now telling the late guy's boys, telling his brother that he's waiting for him. For his younger brother to get there before his arrival, he was now wondering that I have not seen my junior brother. Where is he? So when he was now calling home my house, because some of them are still there, that he has not seen good luck. So all of a sudden, somebody called me that. He saw a post on WhatsApp that he can see the picture of the boy there. And I said, send the photo to me. Let me see if it is true. So when I saw the post and I now discover he's the one. What's his name? Good luck. Fresh news updates.


Welcome to Sheboygan County government working for you. My name's Adam Payne, I'm the Sheboygan County Administrator and co-host of this program with Chairman Bill Gehring. And today, we're very pleased to have our Building Services Director with us, Jim DeBeest. Welcome, Jim. Hi, Adam. As you know, we have about 22, not about, we have 22 departments in county government, nearly 1,000 employees, and a number of buildings, number of buildings and grounds. In fact, if you're not familiar with county government as a whole, we have the Courthouse, the Administration Building, the Law Enforcement Center, the Detention Center, the Health and Human Services Department, a number of highway sheds, and I can go on and on. And Jim has a very important role, Jim and his staff, of maintaining the majority of our buildings and grounds. And today, we're gonna get a flavor for the role and responsibilities of the Building Services Department. Jim, please begin by sharing a little bit about yourself when you first began working for the county. I'm married, I've got three kids, two in high school, one in college. I grew up in Sheboygan County. I graduated from Wolfsburg High School. I attended the University of Wisconsin-Sheboygan. Right here, we call it the center at that time. For two years, I've got an engineering degree, been an engineer for 27 years. In 2000, the company I was with was merging. I didn't wanna be there anymore. I decided to move back home and started working for Sheboygan County, so it's been seven years now. Started out as an assistant to the manager who's thinking about retiring. In 2003, I moved into his position when he retired. Now, I know you mentioned your kids, and I get the pleasure, occasionally, of reading about them in the newspaper. You've got some pretty good athletes in the family, a couple playing basketball right now. Yeah, my daughter's the point guard for Wolfsburg. Girl's basketball team, they're doing quite well. And my son starts about half the time on the boys' team. He's a junior. Very good, very good. Very proud parents. Started as an assistant in 2000, and you've been the director of building services now since? 2003. 2003, very good. What's the mission and primary responsibilities of your department? That's something that we do day to day, so the exact mission, I'm gonna have to read a little bit here, but we strive to ensure efficient and effective facilities for the Sheboygan County departments of the government that can provide services for its residents. We operate, maintain the physical plant and the equipment. We provide access to the public so they can get to our government offices. We maintain and clean those offices and service areas. We establish requirement for expansion, modernization of replacement or of equipment and or facilities to meet the expanding requirements. We evaluate, develop and control capital projects related to systems, modernization, equipment replacement and new facility construction. And we can establish and control the operating budget for the responsible areas and we control the budgets for major capital and projects. Well, that's quite a mouthful. Yeah, too much. So, no, no, in short, what are some of the, what are the buildings and the grounds that you're specifically responsible for? Well, there's eight complexes that total 500,000 square feet. And like you've mentioned in the introduction is the Courthouse and the Annex, the law enforcement center and across the street and your office, the administration building, the health and human services with the social workers and the public health, et cetera. And we've got the detention center, the jail and there's an agriculture building out in Sheboygan Falls. We recently added some responsibilities at Sunny Ridge and we maintain a little known park called Taylor Park just east of the mall. And then we've got a quasi relationship. We mow the lawn at the veterans memorial right there next to Sunny Ridge and the historical center museum. And I'm also the county's liaison with the UW Sheboygan here. Sounds like you got a lot of time on your hands. A lot of role, a lot of responsibility and number of buildings and grounds that I think as employees, we somewhat take for granted. We come to work each day and we have a nice heated facility especially in a day like today when it's below zero out there and the garbage is picked up at night. You have just some wonderful staff working for you. How many employees are part of your department? There's 30 staff over two shifts. It's roughly half maintenance guys, half cleaners. And we've got a supervisor, a part-time clerk and a full-time electrician that handles any request in the 82 buildings that the county owns and has electric meters on. Excellent, excellent. And as you said, the responsibility is not only from the every evening, generally speaking when they come around and pick up garbage and key responsibilities like that, but also maintaining the facilities, checking air conditioners, heating units to snow removal. That's right, Adam, I'm really proud of my staff. They really take the initiative. They get things done. They don't have to be told every little thing to do. We assign each person a building and they kind of take ownership of that building and they get a little pride for that building. They take excellent care of it. And like you said, they look at the heat and the air conditioning and the snow removal and mowing the lawn and landscaping and also the building security, the plumbing, the electrical, the roofs. We clean the morgue at the courthouse. It's not a pleasant job, but we do that. Lately with the war in Iraq, we've been lowering the flag to have staff quite often. That's our staff. Has to get out there seven days a week, get that done. Energy conservation, we handled all the deliveries. We make signs, we maintain the elevators. It's not glamorous work. In fact, we're doing our best when we're not noticed. If everything's working right, nobody has any complaints. We kind of fade into the woodwork. Very good, very good. I think most of our viewers probably know it now, but there certainly are people in the community that don't that UW-Shabuigan, the building and grounds here, is actually owned by the county. And we certainly have some responsibilities. Your department has some responsibilities in relation to this facility. Please touch on that. The county grounds here is 77 acres. There's nine buildings that the county built since 1962. They cover about 200,000 square feet. The staff is state employees and they operate the facility. They provide the education and maintenance. The county provides them some money for maintaining, replace flooring, paint the walls, stuff like that. Quite often we say, we buy the light fixtures, they buy the light bulbs. We buy the lawn mowers, they buy the gas. We work very well together. It's almost a daily contact to make sure they're taking care of our facilities and making sure that we're providing what they need to educate the students of Shabuigan County. Very good. Thank you, Jim. Jim, probably many people think about the building services department as the quiet department within the county. They think mainly about maintenance and upkeep, but you do get involved in major capital projects. Could you talk about some of the major capital projects you've been involved in the last couple of years? The two biggest projects were right here at Shabuigan County. I mean, it's a UW-Shabuigan. The first one was 2004, we did the Brots Science Building, chemistry rooms, anatomy, physics, geology. I'm probably forgetting some, but we tried to keep the facility ahead of what the high schools were doing quite a bit. Few of them had remodeling projects in there. Chemistry labs were getting to be better than what was here. In fact, what was here prior to 2004 was what I graduated with when I went here at the center. So we have two alumni sitting here right now from UW-Shabuigan. Then in 2007, we built the Acuity Technology Center. It's a new front door to the campus, you might say. You can see it from the freeway. It's quite an attractive building. It provides a lot of technology for the campus to be able to interface with other campuses around the state. And I think both were great examples of cooperation between the state, the county, and the private sector. The UW proposed these buildings and the county board was willing to fund them but challenged the campus to find private donations. And the dean went out and found the Brots Family for the Science Building in Acuity for the Technology Center. And then the state provided all the furniture and equipment. The state provided about a million dollars per project. The county provided about five million dollars per project. And then the Brots in Acuity was a half million dollars and 1.8 million dollars. Again, a prime example of ways that we can cooperate to keep Shabuigan County in the forefront. And as you've said, multi-million dollar projects that you specifically in your department had to keep on task as they were being built to ensure that they remained on task within budget. So we commend you for those projects. What current projects are you working on? Anything going on now or just sitting back? Well, when we moved some departments into the new technology center, now we're remodeling the vacated spaces here. We're also working on a project to upgrade the fire alarm system in the courthouse. Just coming Tuesday, we're gonna be opening bids on two roof projects that we hope to do this summer. And we're trying to find some space that we can consolidate in existing buildings and eliminate a lease and try to reduce our costs to keep the taxpayers happy, I guess. I think we've already alluded to the extension moving to the campus. Now you're playing a key role in that process also. What might that role be? Yeah, working very closely with the architect to make sure that the needs of the extension staff were met in his design for that remodeled space. We had some stuff already on order, so it was kind of a delicate balance to use what we already had planned to use, but yet meet the needs. The extension staff has secretaries and other things that weren't readily planned for that area. Then we're closely with the contractor to get decent pricing, and then things came in way under budget, way under expectations. This summer we worked to get some of the demolition done before school came back in session, so I worked with them to get the schedule. Even though parts weren't delivered yet, they brought crews onsite to demolish the area, all the noisy work before classes were back in session. Then the extension has different committees that they've broken their staff up into, and I'm helping out with those. We're looking at technology, how can we interface the county computers onto the UW system, the phone systems, the signage, how can we differentiate this extension, which is really a separate entity from the rest of the UW campus. And so when people come here to use those services, they know where their front door is. Also looking at how we can facilitate their move without interrupting their services as much as possible. Again, we commend you for your work behind the scenes and getting all those things done. It's fantastic what you've been able to achieve. In general, could you tell our viewers how if a committee or a department head thinks that they need to have an addition to a building or some separate building built, how does that process work? Well, hopefully they contact me, not because I'm the expert, but because I'm dealing with this stuff all the day, all the time, we're thinking about stuff behind the walls and above the ceiling that the department had maybe doesn't think about. Make sure we get all our bases covered, try to come up with an outline of what their needs might be, and then look at past projects, what it costs to do something similar. If we're moving a sink or we're building a room, try to come up with an estimate. If it's something major like the science building or the technology building, we might take some of the consulting dollars and my budget will hire an architect to do some preliminary designs, and then he'll come up with an estimate. I also work with the Highway Commissioner because quite a bit of our parking lot, driveways, all that sort of stuff, we utilize the Highway Department staff, so he can give me good prices on that stuff. Also work with our purchasing agent because he has experience with smaller projects and might remember something that I'm not thinking about. And then we present it to the committees to try and get it into our county's five-year plan. We try to justify that this is something that needs to be done. It needs to go through a variety of different committees to get into that five-year plan, and then as you know, the county board will vote on that and determine what year that project might actually occur. Once the project is approved by the county board, how does the bidding process work and how do you determine which bids to select? If it's a smaller project, I'll write up a bid specification and do some drafting on my own, but typically a hair and engineering firm, let's say like these roofing projects that we're gonna open bids up this coming week. They wrote a detailed specification about exactly what materials we wanted used, how they were supposed to put it together. Sometimes the book gets to be two or three inches thick about exactly what we want done. Make sure we're getting our biggest bang for the buck and the taxpayers are getting what they paid for. It also assures that all the contractors are bidding apples to apples. They're all bidding on the same thing. We advertise in the newspapers that we're looking for bids. We end up showing the contractors the area to make sure there's no misunderstanding about what they might be running into. And then the bids are brought to the county clerk and opened up publicly at a committee meeting. Often they're referred back to us to make sure that the contractors included everything they weren't supposed to include, especially if there's one bid that's way off of the other ones. And then come back to the committee and the committee actually awards the bid, awards the project to the bidder. We have to follow very strict state statutes on that. And it's often given to the lowest bidder, but occasionally we'll find we have some previous experience where the lowest bidder might not be the lowest cost for the county. It might be somebody that doesn't get things done on time and ends up delaying the project, costing us money. They might be somebody that asks for extras all the time, or they're not providing us the service we need once the project's done. We also put a little bit of weight to try and give the, we try and give the jobs to a local contractor, someone whose employees are taxpayers or a sub-boying county. If the bids are close, the committee may decide to give it to that local contractor. And then finally, which county board committee or committees do you typically work with? I'm report to the property committee for most of my stuff, but of course I have to go to the finance committee to get funding, and I do that quite often. Sometimes there's some emergency that comes up, something we never thought about budgeting for, I have to find some funds. I also report quite often to the health care committees. They kind of use me as an engineering consultant for some of their projects. Health and Human Services Board quite often. And then occasionally the law committee or the airport committee which is now the transportation committee. Okay, thank you. I'm sure our viewers after hearing that response are thinking, oh my goodness, and that's a lot of committees to interact with or report to, but as one of the support departments per se, whether it's building services or our finance department or HR department, you're providing assistance to essentially every department and all employees throughout the county. So very important. You just touched on the fact that you need to go to finance when there's a financial situation. As you know, Jim, we just completed the 2008 budget process. We just completed the five-year capital plan and you touched on that just a moment ago, but could you please share with our viewers a little bit about some of the upcoming projects that you anticipate being worked on in the future? As you and I both know, just because it's in the five-year plan doesn't necessarily mean it's gonna ultimately be funded by the county board because they make annual appropriations, but of course we plan ahead and there are some big projects out there in the future. I don't know of any building projects per se that I'll be working on. I know that far out in the range, there's a highway department project. I don't know if I'll get involved with that or not. I pretty much hands off on the highway department project so far, but it is in the plan and like you said, if the board decides to go through that, I would think they would get me involved. I don't really know of any more. I take that back. In order to save money to the taxpayers, try and keep the tax levy down, some years ago I created a 15-year roofing replacement plan and like a 10-year air conditioning replacement plan. It was my goal to get that in the five-year plan where the projects could be bonded for, spread those payments out instead of impacting in that one particular year that we did the work. It also allowed me to prioritize projects countywide. Let's replace the worst roof in the county, not the worst roof that I'm responsible for, but the worst roof in the whole county. And then let's do it in some logical order. It also allowed us to plan for replacements, kind of look into the future. Which roof is gonna fail next? Which is the oldest air conditioning unit? Let's get them replaced before the roof starts leaking and it ruins the wall and it cost us that much more to fix things that happened because we weren't on top of it. It also reduces the interruption we have to our staff if we can plan ahead, get things scheduled where it won't interrupt the service to the constituents. There's no question in your 10-year, there's been a real spike I think in some very significant projects. As you touch on the science building, the Acuity Technology Center, just two major projects that you've had a key leadership role in overseeing and helping with that project implementation. From your perspective, I imagine it might be kind of nice if things smooth out a little bit. Of course, there's other key important projects such as roof replacement and issues that aren't as glamorous as an Acuity Technology Center but certainly there's no lack of things for you to be looking at and working on. I think there's a lot of stuff that's kind of been put on the back burner that day-to-day operations, even contact with the employees in my department are not as available as I'd like to be. Often they've got questions in their mind but they maybe don't think it's worth a phone call but if you contact them they'll, and we can solve things ahead of time. But this big project like the Technology Center it's taking me away from that day-to-day stuff. It's really a big commitment and maybe I'm more detailed than I need to be but I wanna make sure that every time the contractor has a change that we're actually paying the right price we're not being overcharged and there's always changes that come up every day they're finding something especially now that we're in the remodeling part of a project. They open up the wall and it's not at all what people thought was gonna be in the wall. Something didn't fit together because it's an inch smaller than what we thought it was on the original plan and constantly trying to change things. So there's, I try to get things done that aren't, let's choose a solution that's not gonna extend the project deadline. Something that's relatively easily to build but yet gives us the right results. Not a band-aid solution that we're gonna have wish we did different five years from now but something that's a good solution but yet relatively easy to build so we can keep it under budget and on time. Right, and you've got a good track record of doing that. I know one of the areas in particular I've been very pleased from a timing standpoint is just as you were coming on, I think you started in 2000 as you mentioned we were looking at putting an addition on Rocky Knoll and we had a project manager there and hindsight's always 2020 but of course there was just some discussion about well what level of detail and review did we get from that project manager and how effective was that individual or that company and of course with acuity and the science addition you took that leadership role and your attention to detail I think is really bore fruit for the county. We know that we've had a close eye on things and earlier you touched on your staff just the very good staff you have in place and of course while you've been focusing more on some of these key projects, I know one of your key staff, L Nelson has definitely had to step up and provide more of that day to day interaction with staff. Talk about Al for a minute, how long has he been with the county and he's really your right arm, is he not? Yes he is, he's been here well over, I shouldn't say well over, I think it's around 30 years. So he knows the buildings inside and out because he's been here since some of them were built and other ones, he's been in and out of every little cubby hole and had to fix this three times before so let's replace it this time. But he's really, like you said, he really stepped up, he started, he did more of the capital, the minor capital improvement projects, little equipment replacements, things like that that my position used to handle where Al was strictly the day to day to make sure that his staff was doing what they should be doing. He's now actually delegated more authority to his staff which I think really works well, it gives them more initiative, it gives them more pride in their buildings, it feels that they're a real value to the county and I think they are really proud of the whole staff. It's good to hear, we are as well, just interacting with some of the cleaning staff whether it's Cheryl at the administration building or Mark Shore who spent some time there and now at a Taylor Park and just your whole team, you've definitely got a good team in place. As you think about your department and the five-year capital plan and easing off of some of these at least major buildings that have been constructed or additions, what do you anticipate for the future for your department? What do you see as some changes that may be happening or challenges ahead?  He's in on the weekend to make sure the boiler is working or whatever. He's very committed to his job, finding somebody to replace at that caliber will be tough. Also, I'd like to do more to challenge the staff to find energy conservation measures that we can do stuff that makes sense, not only reducing their maintenance like the new LED light fixtures, you don't have to replace them for 20 years, but other more substantial projects that we can save money because utilities costs have gone up probably doubled in the last five years since I've been the director. And that certainly has been a challenge for all of us. Chairman Gehring has led the county in a time when we've delivered some of the lowest property levy increases or in fact a decrease for 08 and every year when we establish targets whether it's building services department or others, if we try to maintain no more than say 2% or 3%, which I think most people would feel is reasonable when you're dealing with fuel and the utility costs that you've been dealing with and they're doubling in five years, it's an example where sometimes a one size fits all approach doesn't work. Right, we have cut staff by 10% since the previous manager left. Somebody in every job description has left the department. We've also taken on more work, as you know, the Veterans Memorial, the museum, different things, different areas. So we've been trying real hard to do more with less. So far it's working out. It sure has, you've been succeeding. Well, Jim, thank you so much for being with us today. Very nice overview. Appreciate you joining us as well. Next month, Julie Glancy, the county clerk is gonna be with us, assuming she's feeling good. She was under the weather this month and Jim to beast was kind enough to come in this month. So we hope to have Julie with us next week, next month, and she's working very hard and preparing for the April elections and all the work associated with that. But until then again, thank you, Jim, for your very nice overview and appreciate the work you're doing. Thank you. On behalf of Chairman Gehring and the Sheboygan County Board, thank you for joining us. If you have any suggestions or would like a particular department focused, please don't hesitate to contact our office at 459-3103. 459-3103. We try to focus on all 22 departments, although clearly the areas that are out there and more active, whether it's the healthcare centers or health and human services, they tend to be here a little bit more, but we're certainly open to suggestions. So thank you for joining us.


Tobi Yong has started a free speech union and when I heard that I thought great, one thing we need to fight for in the UK is freedom of speech but sadly it has turned from his free speech union into a free speech union because he has already failed the crucial test. I link to an interview with Tobi Yong below and to perfectly clear and coherent he was throughout until he was asked about Tommy Robinson and then the stuttering and the stumbling began. But before I get on to that let me address another point that he got, well not necessarily got wrong but didn't explain properly so I will. He talked about incitement to violence and this being the only restriction on freedom of speech and I agree with that and the Forbidden Manifesto also agrees with that. But what does it mean to incite violence? It doesn't mean that a person, if a person reacts with violence to a stated fact so if I say Muslims are overwhelming the vast majority in these notorious rape gangs that's a statement of fact. If someone responds with violence against Muslims because of that fact that is not my fault it's not because I stated a fact they are responsible for that. To incite violence I would have to incite violence so if I went online and said right folks this is it we've all got to go out and beat up Muslims, kill Muslims, attack them wherever you see them that is inciting violence. Stating a fact that a particular crime is overwhelmingly carried out by Muslims that's not inciting violence so let's make that part clear. But getting back to the question on Tommy Robinson. My perception of this, my opinion on this and I draw this from years of experience it's very familiar to me how he reacted when he was asked about Tommy Robinson. What he did was avoid admitting that he is afraid to criticize Islam because that would be pretty embarrassing for a free speech activist to admit in an interview he's giving about being a free speech activist. He can't turn around and say no no we're not touching Islam I'm terrified of that. He can't say that so what he does instead is disguise his fear as a virtue signal and I'm not trying to insult him I'm just very familiar with this.  Now let me explain he made the point that we won't accept criticism of a person because they happen to be a woman I fully agree we won't accept criticism of a person because of the colour of their skin I fully agree. Then he did that virtue signal thing and threw in religion we won't pick on people because of their religion as if religion is the same as sex and race and this is clever trickery and it's common but it's utter nonsense.  Religion is a set of beliefs it is a guidance it is in Islam's case a scripture the Quran the hadiths the Quran portrayed as and believed to be the final direct word of God himself the hadiths the words and actions of God's representative Muhammad very very powerful stuff if you know what those beliefs are and you choose to sign up to them you are responsible for that so let me give you an example if you were to ask an atheist should a woman be stoned to death for committing adultery and that atheist said of course people would be horrified people shouldn't be what no stoning under any circumstances but you can believe in it you can say yes stoning is fine because my religion says so and then everyone backs off if you agree with stoning whether it comes from your religion or just from your own mind you are equally responsible for that and that's a belief you hold and I will criticize you for holding that belief just as I would criticize you for holding the belief that people who won't conform should be sent to gulags I criticize that I criticize people who think women should be stoned to death it's the same thing it's a belief that is held by an individual and they can and should be condemned for holding that belief I do hope that that's clear but religion itself the idea of freedom of speech has always been to criticize the powerful and going right back to the Middle Ages the Spanish Inquisition the torture of people who refused to believe this is where it all the enlightenment our entire history of fighting for the liberty to speak and to criticize authority was founded and largely based in the right to criticize religious authority the right to criticize religion is absolutely fundamental and that is the right that Toby Young has said he won't defend so much for freedom of speech if you actually do care about freedom of speech there's a political party just the one you can join no more of this politically correct charade that pretends to be about free speech and then turns its back on the very people who are dis in who are unpersoned unpersoned that's what we are you know people have been pointing out to Toby Young that he gets slots on television he does so he's not really struggling with his own freedom of speech I've been kicked off social media I'm a leader of a perfectly legal fully registered political party who is denied basic services because of what I because I criticize religion I've never criticized race or sex I have criticized religion and I have been cut off because of it we've been shut down by all the major online services PayPal Twitter etc I am really having my speech curtailed I'm described as effectively a paramilitary leader in a Scottish newspaper with no right to reply I've read articles called Who Is Amory Waters by journalists who've never spoken to me I've had newspaper articles say that I am I myself have admitted that I'm far right when I do absolutely the opposite there's nothing far right about me but I have no right of reply because I have no platform that Toby Young is being is having your free speech removed I and Tommy Robinson and the issue of Islam is exactly what we need free speech for at this juncture in our history you are turning your back on the area of of discussion that most needs to be discussed and you are turning your back on the people who most suffer from a lack of freedom of speech your free speech union therefore is a joke I'm sorry to say