I'd like to start by just thanking Kathy for inviting me today and congratulating the Texas Heart Institute in the profusion school for 50 years. I actually remember, like it was yesterday, setting up the bypass room when I was a resident here and handing Kathy the bottles of amicare juice using a prime to pump. We were here probably at five in the morning, you know, it's plus or minus, but thank you again for having me. I have no financial disclosures today. What we'll do today is actually pick up where Ken left off yesterday and continue the story of cerebral auto regulation. I get to, I get the pleasure of doing the fun part which is the clinical outcomes and kind of the stuff we're doing today. So, we'll start out by talking about cerebral auto regulation and I'll actually frame it in terms of the clinical burden of delirium. Next, we'll talk about how we monitor cerebral auto regulation some of the neonatal monitoring that we've been doing and the current studies of outcomes and finally, we'll touch on a little bit of the next steps in a real time cerebral auto regulation monitor and some future perspective studies. So, it goes without saying that delirium has a large burden on our patient population in terms of morbidity and mortality studies have shown that it increases ICU length of stay. And it increases ICU class, but it's important to remember that delirium affects her patients beyond the operating room and beyond the hospital stay. It affects patients for years to come in terms of cognitive and functional decline. It was so important that the European Society of Anesthesiology created a task force in 2017, looking at preoperative risk factors of delirium. This included things such as advanced age, comorbidities, advanced ASA physical status, preoperative fasting and dehydration, electrolyte abnormalities and alcohol related disorders or drugs with anticholinergic effects. And the postoperative risk factors that this task force identified were side of surgery, so major surgery such as abdominal or cardiothoracic surgery, large intraoperative bleeding and prolonged duration of surgery. And finally postoperative risk factors included pain which is very near and dear to our hearts as anesthesiologists. The same task force then broke apart the components of a patient's hospital state, looking at preoperative, intraoperative and postoperative factors, and looking at the various stages of patients as they progress through their hospitalization. What catches my eye about their algorithm is that there's not much that we can do as anesthesiologists. What they talk about in terms of monitoring are monitoring the depth of anesthesia and avoiding too deep of anesthesia. And under the therapy options for anesthesiologists there's actually nothing there so it's an empty box. When we look at different ways to monitor the depth of anesthesia I'll touch on one kind of a large paper that was published in 2012. And this was a paper by Sester that described a concept called the triple low. The triple low was a phenomenon he described where there was low blood pressure, a low bis value and low minimum alveolar concentration of all tall anesthesia so a low Mac level. He found that with two components of the triple low here on the right, there was a two fold relative risk index and mortality. And when all three components of the triple low were identified in a patient there was a four fold risk of mortality, and this led to increase length of mortality and increased mortality. This was further studied in a prospective randomized and full trial where there was an alert system that would alert the care the care team when the triple low occurred. What was interesting in this study was that there was actually minimal to no intervention by the care team whenever they received alerts of the triple low, and these alerts did not actually affect any patient care or mortality. So I think this study kind of gives us an important lesson in terms of using clinical decision support tools and sometimes they may not lead to the outcomes we expect and perhaps there's things that we can pick up and learn so that we can design a better clinical support tools for us in the operating or the perioperative arena. So now I'm going to shift gears and talk a little bit about auto regulation. In case you miss Ken's talk yesterday, I'll give just a brief one or two minute of background on it and I'm not as smart as Ken so I'll probably do an elementary school level. But if you look at the graph here on the right, you can see that it represents cerebral blood flow as a function of cerebral profusion pressure. And this is a graph of our plot of the typical typical auto regulation curve. The center of this auto regulation curve highlighted in green is an area where there's constant cerebral blood flow. This is the area that we want to maintain our patients in because blood flow is kept constant. There are various mechanisms as to why this happens, such as myogenic control neurovascular coupling and pressure auto regulation. What we'll focus on today is that last component of pressure auto regulation. The left and right of that green flat horizontal line. Those are the, those are the parts of the graph that represent the outside limits of auto regulation outside of these, that green area highlighted in red, it's where the cerebral blood flow is passively dependent on cerebral confusion pressure. This is the area that we don't want our patients to be in. In this area small changes in blood pressure will be to cerebral schema on the left side of that graph or cerebral edema on the right side of that graph. Moreover, it's important to realize that the limits of auto regulation are quite variable among individuals. This is a study in adult congenital or no I'm sorry adult cardiac bypass patients, looking at the lower limit of auto regulation. In this study of over 200 patients, the lower limit of auto regulation was identified to be 66 millimeters of mercury, but you can see that there's a wide interportal range of 43 to 90 millimeters of mercury. Now yesterday, Ken talked about measuring cerebral auto regulation using the pressure reactivity index. This is essentially a correlation coefficient moving correlation coefficient that correlates the relationship between arterial blood pressure and intracernial pressure. In that bottom graph is one patients cerebral auto regulation graph where you've been blood pressures and as a relationship to their pressure reactivity index which is that moving correlation coefficient. So when auto regulation is intact, the PRX value is negative indicating intact auto regulation meaning that the arterial blood pressure and the intracranial pressure are moving in opposite directions. When auto regulation is impaired, the correlation coefficient becomes positive indicating that arterial blood pressure and intracranial pressure are moving in the same direction, meaning the vasculature is now reactive. Or I'm sorry, not reactive. Sorry, Ken's going to kill me. What Ken and Kathy did in the early 2000s was to create a way to measure cerebral auto rate auto regulation noninvasively using the hemoglobin volume index. So instead of inserting ICP catheters, you could actually use the nearest to as a surrogate of cerebral blood flow. So the nearest are used at a wavelength of 805 nanometers and this is a measure of the relative total hemoglobin in the brain. In the brain math, you can actually delineate cerebral auto regulation curves without or basically in noninvasive measures. So the question then becomes, we can now measure cerebral auto regulation or we believe we can. Does the interoperative management really matter. So this is a diagram indicating the various stages of a patient with congenital heart disease and you can see that from the very beginning. There are several factors that play a role in terms of neurodevelopmental outcomes, and I'd like to kind of consent to you that we actually have a very important role in defending the patients to have their maximal neurodevelopmental outcome. And they're essentially maximal potential. And one of the main factors that we can do is by controlling blood pressure. And I think we can. So, when we are below the lower limit of auto regulation, we basically expose the brain to ischemia, leading to bear a pair of intricately go Malaysia. And when we are above the upper limit of auto regulation we are exposing the brain to hyper profusion or so I'd like to start by presenting a study we actually did at Texas Children's Hospital, and we wanted to ask the question if we can measure auto regulation in neonatal heart surgery. And so this is a retrospective study we performed using our data collection system. We essentially harvested the system and collected all physical waveform data in neonates undergoing congenital heart surgery at Texas Children's Hospital from 2013 to 2018. The number of patients was 563 in this period. Now, as I mentioned earlier to delay to delineate cerebral auto regulation you need to signals the arterial blood pressure and near infrared suetroscope at the 805 nanometer wavelength. When we collected these data, we ended up with 169 patients that met our criteria to calculate cerebral auto regulation. We were able to delineate cerebral auto regulation in 145 of these patients so about 87 to 88% of patients. This was kind of the background of our patients, their mean age was 12.7 days, and you can see the rest of their diagnosis category and surgeries that they had in the cardiopipest room. Essentially what we did was calculate hemoglobin volume index using the methods that Ken and Kathy described in their paper. We utilized MATLAB to do it on a larger scale and stratified the data by the patient in their age by days. We then characterize the lower limits of auto regulation and then perform linear regression to look at how the relationship between the lower limit of auto regulation changes with age. So this is kind of applied of our results. Here on the X axis you can see blood pressure so it goes from 0 to 100 so that's the mean arterial blood pressure. On this vertical axis is the hemoglobin volume index so as you remember that's the measure of auto regulation where positive values indicate impaired auto regulation and we've shaded these values in red and negative values indicate intact auto regulation and we've shaded these as we shift the graph that you'll see a third axis which is the patient's age. So in the far back moving towards the back of the screen it's day of life zero all the way up to day of life 30. As we begin to retain this graph, you can see that we were able to create a cohort representation of auto regulation by age. So the trough that you see in blue is where the patients have intact auto regulation, and then the bars that you see in yellow and red are where blood pressures were the patients experience impaired auto regulation. And I know we had a question yesterday asking about how we do any gold blood pressures for patients in terms of their neonatal bypass goals and their map. And I think this graph kind of highlights two important concepts that I want to describe. So as we finish looking at the plot, I can now represent the graph in terms of their lower limit of auto regulation by day. And you can see that in this cohort from zero to 30 days of life, the lower limit of auto regulation ranges from 29 to 40 millimeters of mercury. We also see that each one day increase in age corresponded to about a point 32 millimeter mercury increase in their lower limit of auto regulation. But it's important to see that or to realize that the lower limit of auto regulation is quite variable. So when I look at this, this plot, it's very difficult to discern a basically a gold blood pressure for each patient. And when you factor in their congenital heart lesion, I think that adds additional complexity that needs to be considered when defining blood pressure goals and targets. When we look at the percent time below the lower limit of auto regulation, this is broken up by age on the x axis and then on the y axis you see the average time that each patient spent below their lower limit of auto regulation. You can see that overall in our patient cohort the average time sent below that lower limit of auto regulation was about 17%. So if you look at the severity of time below the lower limit of auto regulation, this is a measure in the literature, kind of described as the dose of impaired auto regulation and it's calculated by how many millimeters mercury below the lower limit of auto regulation you are multiplied by the amount of time you are below the lower limit of auto regulation. And what we see here when I look at when I draw a dotted line, which represents the mean dose of time of time below the lower limit of auto regulation. We can see that the patients who are younger, basically 15 days and less have basically more severe dose of time below the lower limit of auto regulation. So what it tells me is that the patients most vulnerable are those 15 days and less. So now let's shift gears and look at some adult studies. This is a randomized controlled trial in adult patients undergoing cardiopulmonary bypass and these are the results that study. This was conducted by Chuck Hogue and Charlie Brown, and they looked at a four to five year period and randomized patients undergoing adult heart surgery, basically cabbages and valve repairs into basically an auto regulation targeted group where they were able to visualize a real time monitor of auto regulation and treat the patient based on that monitor versus a standard of care group which is basically no auto regulation monitor. In their two groups, they had about 100 patients in each and as expected, the patients who had the auto regulation monitor. The patients experienced more doses of phenolaphrin. So essentially the perfusionist had phenolaphrin and was able to give phenolaphrin whenever the blood pressure was below that lower limit of auto regulation. And as expected, in this bottom row, you can see that the dose or the product of duration of time and map below the lower limit of auto really auto regulation was less and statistically significant in that auto regulation targeted group, meaning that they were capable in having those patients experience less time below the lower limit of auto regulation. So what did they find in their study. Well, in the standard of care group there was about a 50% incident rate of delirium which is about the typical finding that you see in the literature, and the auto regulation targeted group there was a 30% reduction in the incidence of delirium which is quite significant in this study. With the 50 monitoring data, they actually find that there's less end organ injury in the patient and these were not primary outcomes but very interesting to us, but essentially there was less acute kidney injury and less death in the hospital. And I'll skip the auto regulation monitoring in the ICU and this in the ICU, but now we'll move on to the kind of final part of this presentation which is kind of real time monitors of auto regulation which is really fun for us. So this is one of the monitors that we've designed to look at auto regulation in real time, and it basically takes the input signal of arterial blood pressure and nears. What I want to highlight in this is that it's a six hour window which shows the six hour historical trend of your mean arterial blood pressure. And here on the right is the lower limit of auto regulation which is 52 that the monitor has a delineated and an upper limit of auto regulation of 95. The circle in yellow is the patient's current mean arterial blood pressure and you can see a tiny warning sign because you're essentially below the lower limit of auto regulation of 52. And to the left here is a histogram kind of helping you see how well you've done in terms of keeping the patient within those limits of auto regulation. Essentially, we believe that such a monitor will provide the clinical team with a real time understanding of the limits of auto regulation and targeted blood pressure management in the OR. Next I'm going to move to a video of the monitor in action so this was a video I took a couple months ago. This is a six to eight month patient undergoing a bidirectional blend in our operating room. And you can see that they're actually about to come up by fastest when I turn on the monitor, and you can see that the current blood pressure is about 47 to 49 and it was below the lower limit and now the anesthesia team has basically increased the blood pressure so that it's above the upper limit or above the lower limit of auto regulation. So we think that such a tool can be very useful in terms of helping us basically navigate blood pressure targets in a in a domain right now where I feel like we're essentially making efforts based on historical basically experience of institutions. So when we go back to the European society and what we know about postoperative delirium I think that with targeted blood pressure management and better real time monitoring of auto regulation, perhaps that we can fill the void of therapeutic options to treat postoperative delirium and improve neurodevelopmental outcomes in our patients. So in summary, I think that optimizing blood pressure goals may reduce the incidence of postoperative delirium. There's no agreement right now on the appropriate map for individual patients undergoing cardiopulmonary bypass. And I think that real time monitors of cerebral auto regulation can identify optimal blood pressure targets retrospective studies have demonstrated serrated lower limits of cerebral auto regulation 66 in adults and on average 34 neonase but I'd like to highlight that the range is quite variable. I'd also like to highlight that the bypass strategies for adult versus neonates are quite different and that's important to consider in light of all of these discussions. Optimal blood pressure targets may also mitigate neurologic injury and kidney injury. And so, to conclude, I targeted control of blood pressure and cerebral hemodynamics may play a very essential role in the future management of patients undergoing surgery and ICU care. I'd like to thank Kathy and Ken who are here today and individuals below. And I guess we have some time for questions.


Good morning, my beautiful internet friends. Welcome to a day in the life of an amputee with chronic pain and three dogs and two cats. That was perfect timing cakes. Who works from home. A lot of you guys have requested a day in the life video and I wanted to deliver it to you today. I felt like today would be a good day to do this video because plants have already changed this morning due to a migraine that I worked up with, woke up with, I can't talk. Plants have already changed today due to a migraine that I woke up with at 6 a.m. I was supposed to go to a Toastmasters meeting, which is like a public speaking thing, but I woke up and I was in a lot a lot of pain and so I moved from up here to downstairs and that is what we're actually going to start this video. So come along with me for a day in the life. So when I wake up and I am in a lot of pain already, I will always come downstairs to this couch for one reason. There are blackout curtains right there that allow me to sleep without any light coming in and hurting my head. I stumble my way down here. I turn on this heating pad as it helps with my migraines and then I will take all the medications I'm allowed to take to try to knock it out so I actually have a chance at being able to work today and get things done. So Brian induced me to this podcast called The Journal. I think it's put on by The Wall Street Journal and I've been really enjoying listening to it and learning a little bit more about what's happening outside my front door and around the world.  Every morning I am joined by my puppies in a sea of blanket. They've been loving the snow outside. We've got it for a couple of days and so they'll just frolic and play in the snow. What are you doing? You're trying to sneak my muffins, huh? I see you. I see you. Okay, so now that I'm actually dressed for the day, here's the point where I always toss up if I'm going to like do my face and makeup and hair and things like that. It depends on how I feel. I still feel like I'm in a migraine fog but I do want to get some work done today. I find that it helps me really focus sometimes if I feel like I'm actually preparing for a day regardless of how I feel. Now on a side note, if I felt like the rest of the day was going to end in migraine, I would not do my face or hair or anything because I'm just going to be spending it laying down. I am going to go ahead and do it today. I'm thinking I might be able to break through this fog and actually get some stuff done and we'll see. Now you may notice that I did indeed take my prosthetic leg off. Like you guys know it's been having some issues and started acting up again and I was like this is not worth it. So I'm going to balance here and then grab a cool new pair of crutches. After standing up for a solid 10 minutes, my head is spinning.  But I feel a little bit more fresh and put together which is helpful even if I'm just staying home alone by myself. This is Lewis, my gray food. All right I think I'm ready to rock and roll for another hour or two. As I continue about my day here I would like to introduce you to Mobility Design who is our sponsor. These are their MD Crutch and I've been using them in the last couple days and it's actually been really cool. Now I first of all I just want to say I feel like I'm like piloting some kind of cool ship you know maybe not but Mobility Design sent these to me to share with you guys and I wanted to point out a couple things that I think are actually really cool. If you know anything about me or my channel you know that I've been on and off crutches my entire life and it's really important to me at this point knowing what options are out there because for the first 14 years of my experience with life on crutches I just use underarm crutches and that was fine but also there are better options out there depending on your body type and your strength level. One of the first things I noticed when trying these out is I felt a lot more stable moving around. My elbows tight to my body I felt a lot more supported and stable moving around not like I was just going to tip over and I really appreciate that. It also distributes your weight differently so instead of all your weight coming down to your wrists like with normal underarm crutches it's supported with more of your frame. Now this is going to utilize different muscles which can be a good option if you want to switch out crutches or it can just be a good option in general as it uses a lot of your core to move and I like that. Another thing that's really cool about these is that they actually have a release like this so it makes it really easy to reach up and grab something without having to get out of your crutch and the same goes for the handles here you just press a button put them down your hands are free pulling back up and they lock into place. If you've heard me talk about arm cups for crutches before you know this is kind of a personal pet peeve of mine a lot of them don't really hold your forearm or hold your wrist and that feels very unsafe to me and these really hold it comfortably without being too tight. A huge thank you to our sponsor and mobility designed thank you so much for supporting my channel and allowing me to share your product the MD Crutch. If you are interested in checking these out check out the link in the description down below they've been really great to work with easy to communicate with so if you have any questions hit them up. Also there is a structural video on how to set these up and how to actually adjust them for your specific body type and height and all of that which I will also link down below and with that let's return to our day that's way too fun to do. So one of the biggest questions I've had here in my channel is what I do for work as someone who deals with chronic pain because the reality of life with chronic pain which is primarily in my neck and my shoulders is that it makes it so that you're pretty unreliable and jobs usually like it if you're reliable. For instance this morning I had a cardiology appointment that I was supposed to get to and then that migraine hit which I get quite often and I wasn't able to go this is something that had been scheduled for three weeks I'm gonna have to wait another three weeks for it and that's a huge bummer but also there's nothing that I can do about it so it's one of those situations where I make sure I'm awake long enough to call and let them know what's going on and apologize that I won't be there because I am literally incapable of getting up and just roll with the punches. So what I actually do for work is I work in software development I don't do programming myself but I work with clients I do that and then I also do YouTube as much as I do it. I found this job in particular through a friend of mine her husband owns a company we've known him for quite some time and he had a position that would allow me to work from home that the hours were flexible I just need to get stuff done essentially by the end of the week so if I have a bad day I can switch around some of my hours and it was really a perfect fit I'm really grateful for it. I feel like living with chronic pain is this funny little juggling act where you prioritize what you absolutely have to and the rest may or may not get done and that can be really frustrating I have days where that drives me insane because all I want to do is get back to the people I need to get back to and check the boxes I have to do and accomplish things I want to do and there are some days where my body's like nope that's just not going to happen like this morning and right now I'm a little bit in a haze and a fog and I'm not going to be able to do super high level cognitive activities at my job right now I'm going to be able to do the minimum I'm going to be able to do things that don't require me to think really heavily or deal with numbers or have intense conversations and so today's a day I just have to scale back a little bit and that's okay so it's been about an hour and a half of work up here I'm going to go ahead and transfer downstairs my downstairs living room is the only place that can get really really dark in my house during the day and so I'm going to transfer my computer down there get horizontal to continue work hi do you see do you see what I have to deal with it's terrible it's absolutely terrible so like I was talking about a little while ago one of the weirdest things about living life with chronic pain and migraines is that it is really unpredictable because for instance today I'm not getting a lot done and this might not be the world's most exciting vlog but at least it's honest but there are other days where I wake up and I feel pretty decent I don't have to take much medication if any I'm able to focus I get stuff done I'm able to go places interact with people be on film videos in the light like all of that I have days like that and then I have days like this and then I have days that are way worse it's very variable and I never know when it's coming or when it's not and so I just do the best I can to take care of myself on the days would and it isn't super awesome like today it is now approaching one o'clock and I think it is time for the next dose of medication for my migraine as it continues to creep around in the background I was able to get some good work done which I'm really proud of myself and happy for I'm gonna rest for a little while and then hopefully dive back into it it's now 3 30 3 o'clock 3 30 in the afternoon and I am finally I don't know maybe coming out of the haze I've got my computer up here I'm making some lunch I'm trying to refocus get some stuff done let's get to it we have now reached the point in the story where I become very productive to try to make up for lost time as my brain is finally working the right way great news guys I think I'm ready to put my leg back on and return to life as a bipedal human being even if half of me is robotic and now my beautiful friends it is time to make my afternoon french press coffee decaf because I'm trying to cut back on the caffeine but still it's delicious so something that Brian and I occasionally get to do after our work days is go work somewhere else like a coffee shop or somewhere similar and that's what we're gonna go do right now it gives us both an opportunity to catch up on things work is never really done done and Brian is studying for this crazy huge test and so our days usually go really late depending on how my body has treated me that day how things have gone what I've gotten done what I've not gotten done but I've had a couple hours to go still and so it's really nice to go to the house and spend some time together even if we're not technically interacting we still got to work alongside one another the day is done guys I went to that coffee shop and we got like three hours of work done I feel like my day actually added up to something and I accomplished something now it is time to take my leg off relax on the couch with my husband and then go to bed and I'm hoping tomorrow will be a great day I've got a number of meetings I've got stuff to do I'm feeling good right now I'm feeling energized we'll see what happens tomorrow morning welcome to the next day I was gonna end the video last night and just make it like a full day you know in the life but I wanted to let you guys know that the next day is going wonderfully I've gone to two work meetings I'm out and about doing things I've been super productive and checking items off my to-do list for work and I feel great I feel really good actually and so I wanted to end on a happier note where I'm actually out and about doing things it's weird how variable all of this is because some days I can barely do anything I can't think straight I can't barely move and then other days I'm pretty sure I could take on the entire world and win today is one of the latter days and I hope that the energy and lack of pain continues a huge thank you goes out to our sponsor again mobility designed thank you for sponsoring this video all links are in the description down below a huge thank you to all of my patrons over on patreon as well for allowing me to do what I do here and last but certainly not least thank you for spending a few minutes out of your day here with me you could be anywhere in the world doing anything and you chose to learn a little bit more about a day in my life and I really appreciate that thank you I love you guys I'm thinking about you and I will see you in the next video bye guys


Hello and welcome to this session. This is Professor Farhad in which we would look at this CPA exam question that was sent to me by one of my subscribers. So if you are a member of Farhad Lectures.com and you do have questions about one of the questions that you have, you could always reach out to me. And if I feel that the question can benefit other people, I will do a YouTube and share it with everyone else. So let's go ahead and take a look at this question and see what we can do and what we can learn from this important question. Investor Inc bought 25% of the InvestiCorp outstanding stock on January 2nd year for 4.5 million. Simply put, we purchased 25% of another company we are using the equity method. First entry, we debit investment and equity 500,000, credit cash 500,000. The carrying amount of the investee's net asset at the purchase price total 1.5 million. Simply put, the book value of the investee was 1.5 million. Fair value and carrying value were the same for all items except a plant and inventory for which fair value exceed the carrying amount by 80,000 and 40,000. So we have a plant assets and we have inventory. And for those two assets, the plant assets exceeded the fair value by 80,000. And for inventory, we exceeded the fair value 40,000. The plant has a 10-year remaining use for life, no salvage value or inventory was sold during 2004. During 2004, Investee reported 200,000 of income paid $20,000 in cash. So simply put, we have a net income of 200,000 dividend of 20,000. Now on the exam day, you don't write all of this down. And on the exam day, what you do first is you come here and you would say, what am I looking for? Because I can ask you, you could be asked so many different questions about this data. The question is what amount should be reported on your income statement? So this is what you do on the exam day. This is not the exam day. This is an opportunity for you to learn. So I'm going through this step by step. There is no impairment of goodwill during year four. Assume that the investor uses the equity method to account for its investment. What amount should we report in the income statement? Okay, let's first take a look at the net income. The investing generated 200,000 of net income. Well, our share of net income is 25%. Well, it means our share is 25%. And 25% of $200,000 is 50,000. Here's what we do when we are using the equity method. If the investor reported net income, we increase our proportionate share of net income, which is 25%, which is equal to 50,000. Therefore, we debit investment 50,000. We credit revenue from equity investment or earnings from equity investment of 50,000. Excellent. Then the company reported $20,000 of cash dividend. Now, I should not do the cash dividend because it's not part of the question. But again, I'm here to kind of show you how this worked. When you have dividend in the equity and they paid you the cash, you'll take 20,000 multiplied by 25% your share of the cash. And that's going to give you $5,000. When you receive the dividend, the dividend would reduce your investment. Hold on a second. Are you saying I receive dividend? I reduce my investment. And the answer is yes. You would receive the cash of 5,000. You will reduce your investment by 5,000. And the reason is you already earned all the income from your investing. You already accounted for all the income. So all the income, remember, dividend comes out of revenue. So the $5,000 revenue that you received, right? It's already accounted as revenue. So you don't credit revenue again, okay? Or you don't credit dividend revenue. What you do is you reduce your investment because the investor's asset went down and your share is related to that. So this is pretty much so far so good. This is easy. This is basically so far. This is a simple equity method. Now what I'm doing here is I'm ignoring the additional information. Simply put, this is the answer. This is the entries that you make assuming we did not have this accept. Assuming we did not have this accept fair value adjustment, okay? That's the answer. That's the answer for any question they can ask you without this additional information. Obviously we cannot ignore this additional information. Now do we have to deal with it, okay? So if I have to answer the question right now, the revenue is 50,000. That's what goes on the income statement, but we're not done yet, okay? So they can ask me up to this point is what's my revenue assuming that's the only information I'm giving. They could ask me what is my balance and the equity? My balance and the equity is in my equity, investment and equity, I started with half a million, increased it by 50, reduced it by five. My balance is 545. I'm not being asked about this, but you know FYI. Now let's go back and deal what we have to deal with. Now when we purchase this investment, we're using the equity method. So what we did, part of this half a million, part of this half a million included the 80,000, part of it included the 80,000 of the extra, of the extra property, plant and equipment value, and 40,000 of the extra of the additional value and inventory. So when you paid, you paid for this extra, that's why you paid half a million, but you did not buy the whole company, you only purchased how much of those? 25%. Now now what we have to do, we have to quote the appreciate because this is property, plant and equipment. This is plant asset. Property, plant and equipment are depreciated, but we don't depreciate them because we're not doing consolidation, but we have to account for this extra value that we purchased. What we do is, so let's assume we were doing, let's assume we actually bought the property, plant and equipment. Therefore what we do is we debit depreciation expense, it's 80,000 divided by 10, $8,000 a year, credit accumulated depreciation, $8,000 a year. That's assuming we purchased the property, plant and equipment, okay? But again, we did not purchase the property, plant and equipment, we purchased enough shares to have equity, equity share in the company, 25%. So what we need to do now, we need to account for that in quote depreciation expense without recording the depreciation expense. How do we do so? Well, if we purchased the 25% of the company, so we're going to take 80,000 times 0.25, so basically our share of this extra property, plant and equipment, let's see what our share is. So if we take 80,000 times 0.25, that's equal to 20,000, and this 20,000 is depreciated over 10 years, therefore we have to reduce our income by an additional $2,000. Now how do we reduce our income? Well, we can debit an expense, but we cannot debit an expense. What we do is, is we reduce our revenue from investee. You remember this account revenue from investee or we can call it earning from investee or earning from the equity investment, it doesn't matter, we're going to debit. And when we debit, it's like, when we debit a revenue or earning, it's like recording an expense. And what we do is we reduce our investment in the equity. So what we did now, we accounted for this $2,000 of in quote depreciation expense without recording the actual depreciation expense. Now if this was a consolidation, we would have to record actual depreciation expense. Remember, this is the equity method. So we're done with property, plant and equipment. What's left? What's left is the inventory of 40,000. Same exact concept. If we purchased 25% of the company, we purchased 25% of this, 25% of this is 10,000. Now what we need to do, we need to amortize or spread the expense, spread the expense, spread the expense. How do we spread the expense for this? Well, let's think about it. It's, this is the 25%. So we purchased 25%. It's all sold. How do we spread the expense? Well, same concept. We don't debit cost of goods sold. What we do is we reduce inventory by the same amount. I'm sorry, not inventory. We reduce revenue by the same amount. Therefore, we debit revenue for $10,000 and reduce our investment in equity by $10,000. So this is what we do. So those are the journal entries. That's excellent. That's good. And basically what we're doing is basically we accounted for the inventory for this extra 10,000. Now for this, for the remainder for the property, plant and equipment, we're going to have to do this over several years until we get root of the whole 20,000. Now, okay, all said and done, let's try to answer the question now. We can now remove this calculator. How much is reported on the income statement? Well, we have to know what accounts are on the income statement. Simply put, we started with $50,000 reduced by two, reduced it by 10. So $50,000 minus in total $12,000 will give us $38,000. And this is the answer for this question. This is the answer because the question is how much we would report on the income statement. The question could have also asked how much we would report on the balance sheet as far as investment and equity. Well, we started our investment with half a million. We got net income of $50,000. Then we received dividend of $5,000. We accounted for depreciation of $2,000. We accounted for the inventory of $10,000. Then we have to net this out. So they could ask you, what is the number on the income statement? What is the number on the balance sheet? I'll have to net it. $550 minus $15 is $535 minus $2 is $533. If my math is right, my investment is $533. Now also, they could tell you at the end of the year, we sold this investment for $535. If that's the case, then we have a gain of $2,000. If we sold it for $530,000, then we have a loss of $3,000. Or they may tell you, we sold half of this investment for some X amount. Well, you take this $533, break it in half, or we sold 40%. Take 40% of the cost and compare the cost to what you sold it for. You might have a gain or a loss. So again, many questions could be asked here. Now, if you ask me, I highly doubt it.  I'm not highly doubt it. It doesn't mean it's not possible that you would receive, that you would see this type of questions on the exam, on the multiple choice. You could. I'm not saying you could not. You could. But I think this will be maybe presented to you in a form of a, of assimilation. This could be presented in a form of assimilation, basically giving you this information and asking you for the entries. And that's why I input the answers as entries rather than multiple choice. I could have also gave you A, B, C, D. And I would give you something like, I don't know, what was the answer? The answer was $38,000. I'll give you $35,000. I'll give you $36,700. I could give you $38,000 and I could give you $50,000. And I would say select the right answer. The right answer is $38,000. So the point is, this could be assimilation. This could be a multiple choice. It doesn't matter. As long as you understand the concept of the equity investment, this, it doesn't matter. Just bring it on. It doesn't matter. So so what I'm going to ask you is, I'm going to invite you to check out my website, farhatlectures.com. This is what I teach. I teach the equity method in my intermediate accounting courses. I also teach it obviously the same one. It will be listed under your CPA exam far, whatever course you are using, whether you are using Becker, Sargent, Roger, Wiley. I have supplemental course for practically, for practically your major CPA courses. Check out my resources. My fee is nominal, practically nominal. You're studying for your CPA exam.  Don't shortchange yourself. I can add, if you are serious, I can add 10 to 15 points to your CPA exam. 10 to 15 points. Study hard, good luck, and stay safe.


All right, why don't we get started now then, yeah. So welcome. Hope you've been enjoyed the summit. Yeah, yes, no? Yeah, great. All right. So I work for Waxknob, so I thought I'd put the front page title, the sales guy here would approve. I'm the techie, so there we go. So I'm just gonna do a quick introduction about myself. So who am I? Self-engineer, DevOps, architects. Been a Cassandra user since 2009. So I was one of the early adopters of Cassandra when I was working for Sky. Yeah, so I think that was the CTO at the time came to us and said, hey, you need to be active, active with your database. And we're like, you wanna pay for some Oracle money? And I thought, right, okay, let's start looking at this no SQL, but we didn't need to call them no SQL at the time. Cassandra, MongoDB was coming out at the time and we were testing them. We'd created kind of a multi DC environment using desktop machines in the office and plugging cables in and out and to testing but I was just gobsmacked as to how well Cassandra performed then. So I just kind of fell in love with the technology. So then I joined Datastacks in 2013, left in 2016, set up my own company called Digitalis and then finally now Axanops. So Axanops is a Cassandra management tool that we built. So go check it out. Anyway, so I'm a, what am I gonna talk about? So I'm a frugal person. I take great pride in eliminating waste wherever possible. I think it came from the times when I was little and my mum used to tell me like it takes 88 days to grow rice and I shouldn't waste any and kind of had a profound effect on me. And so any bits and bytes and CPU cycles, I hate waste, okay? It's just kind of I tell you something about myself. My first job was at Citrix and I was working on the Citrix protocol where you could have the full desktop experience at 28.8 kilobit modem. And that kind of appealed to my sense of frugality at the time. Okay, so I'm a few years down the line, things like XML became prominent protocol. And when I looked at it, I was like, oh my God, what is this? Right? And you know, it was meant to solve the problem of machine structured language over the wire as well as being human readable. And I don't think it achieved either of them. So anyway, that's a little bit of a background about myself. And I've got a guest speaker here today, Joaquin Casaras. Do you wanna tell us a bit about yourself? Sure, thank you very much. Yes, so my name is Joaquin Casaras. I typically stutter especially on my name, so please bear with me. Yeah, I'm a software engineer. I typically find myself in the infrastructure space just because I move in the startup sort of realm and DevOps is kind of hard to find. So I do a lot of infrastructure stuff, a lot of performance. I am data stacks employee number nine. That was a very long time ago since then, been at the last pickle, been at the Cassandra space, helping Umbull improve their workloads. They had hour long batches, dropped those down to 18 minutes for them. But yeah, so currently I'm a Cassandra consultant, still in the Cassandra space. Yeah, so if you have any questions, don't hesitate to find me in the hallway and back to Heather. All right. So what we're gonna be talking about today. So you saw the titles, great, you Cassandra metrics the right way and the dirty way. Now, I kind of had to choose a title that's appeal to the sense of humor of Patrick McFadden who was doing the selection of talks. So I kind of came up with a title but I'm gonna be talking about kind of something a little bit boring to this conference. Everyone's talking about AI and generative AI and things like that, really exciting stuff and I'm gonna be talking something a little bit more boring but hopefully you'll get something out of it. All right, so Cassandra metrics. So you guys here probably because you've probably monitoring Cassandra at some point and collecting the Cassandra metrics. Those of you who haven't, so Cassandra exposes metrics through the JMX ports through the M beans and it's out of the box it generates over 20,000 metrics or well maybe even more these days, right? In Cassandra 4.1, Cassandra 5.0 they're producing a lot more metrics now and that's a lot of metrics that's it exposes and every table you add to Cassandra database it starts generating even more metrics and after about a couple of hundred tables you create starts generating one over 100,000 metrics and that's a lot to collect. Now those of you who have been in the realm of operations and collecting metrics for Grafana for many years fairly kind of standard way of monitoring Cassandra some of you maybe using Datadog or other metrics collection mechanisms but a lot of people have been using the standard JMX exporter. Yeah, and that is kind of the open source way of collection of metrics in your Cassandra database or other Java systems, right? And there are a number of other kind of Cassandra specific metrics collection mechanisms like MCAC from data stacks, Instacluster created one as well and Creteo it's a French kind of ad tech company. Now these are fairly kind of standard common ones that we see in the market. A lot of them expose the metrics through the open metrics API. So what that means is something like Prometheus has to kind of fetch the metrics against the Cassandra database. Now metrics collection can be expensive. I don't know if you guys have noticed but when you collect a large volume of metrics from Cassandra you get quite a big CPU spike sometimes. And then occasionally if you got a lot of metrics to collect it takes several seconds to collect per scrape. Now collection of metrics from the database and having an impact material impact of CPU is not great, right? So this is why I thought to talk about this. Now at Axanops we've, as I said, I'm a frugal kind of guy when I started looking at this CPU cycles being wasted from correction of the metrics I was like, okay, gotta do something about that. So we started looking into the JMX exporter at the time. This was about six, seven years ago now as to why it was causing such a CPU spike on every single collection of metrics. So at each metrics collection iteration so when something like Prometheus hits that open metrics port, right? What it, so I was following the trace code it actually, it creates, it does query the list of metrics through the JMX port, right? So it gets the whole big list of MBs, okay? So it's a big iterative kind of a for loop gets all the MBs and it creates the MBs objects and then filters out the ones you don't want.  So that's kind of an expensive iteration and it does that for every single collection now. So generating objects, you know when you've got hundreds of thousands of metrics that's a really expensive thing to do. And then the next thing it does is, so as I said it's a selection of metrics, sorry about I went a little bit too far in the previous slide. So it selects the ones you want, okay? And then starts invoking the scraping process. And then after that each MBing has a number of attributes. I don't know if you looked into the MBs inside Cassandra but for example, the table metrics you might have a throughput and then or latencies. And they have like 99th percentile max and minimum and various percentiles, right? So the number of attributes in each MB. So you have to iterate over those. So it creates a list of attributes and then it has to iterate over those attributes. So number of iterations going on here, very large volume of a list of MBs and then each MB you got attributes, so iterating over those and then it tries to get the value. Now that kind of a process beam back value kind of method. These code by the way is just a small snippets. It's not the full code from JMX exporter. So I'm not showing the entire code. It just doesn't fit in the screen. But yes, it's a very big expensive method that gets called on trying to retrieve the attribute value. And then after that Java com Sanjay Max Interceptor default MBing server interceptor Java. Every time you try to retrieve the value it has to go through this permission check code inside the JDK, right? And this also we found that, you know causes a number of CPU cycles to be consumed. So as you can imagine, if you're doing this for like 150,000 metrics it's going to consume a lot of CPU cycles, okay? And then after that you finally get your value. Very, very expensive thing to do. And most enterprises because of the expense lot of them are kind of collecting the metrics at every 30 seconds, every minute. That's a fairly standard kind of a collection cycle, right? Or frequency. So I wanted more insight into Cassandra. More high resolution metrics and we decided to do something about this. So how did we make it more efficient? Now those kind of huge iterations, yeah, querying the list of MBs and querying the list of attributes on the EGM beam. We decided that's probably the one of the most expensive part of the collection, right? So we decided to build a Java agent that like the one that JMX exporter provides or the MCAC, et cetera. Using ByBuddy. So I don't know if anyone's used ByBuddy but it's a bytecode interceptor that you can manipulate the code dynamically inside your Java code, right? Now we use ByBuddy to create a Java agent. And then what we did with that is that the metrics collection, we didn't want to create a big list of MBs objects every single iteration. So we pre-created that. Right, then we have the list of objects that's been pre-created for the list of MBs in the Java agent that we built. So we didn't need to go through an expensive process of creating those objects on every single iteration. That saves an enormous amount of CPU cycles. Okay. The next thing we had to do is then once we got, we create the objects and the attributes list created, then iterate over them to collect the metrics, right? And we are doing collection of metrics every five seconds. And it's not that expensive to go over the pre-generated objects. So then we also iterate over the MB attributes that's also pre-created and then we get the attribute value. Now, because of the bytecode interceptor, right? We did a really dirty hack and this is why I call the title dirty. We did the dirty hack of bypassing the permission check in the JDK. Really naughty, but it is effective in saving more CPU cycles, okay? So what that means is our agent is so efficient at collection of metrics that you barely kind of see the performance impact of the collection of metrics from Cassandra, especially when you got thousands, well, well over a thousand tables, okay? All right. So just to validate how performant this is, we wanted to do a bit of a benchmarking comparison of the kind of impact the metrics collection has. And we kind of contacted our old friend, Joaquin Casares, who is gonna give us a bit of information about his test he's run done and the results. So Joaquin. Thank you, thank you. Yeah, so we went through, we ran this test on Cassandra 4.1, which was the latest release of the time that we made sure it was a valid test, had all the new features. Some features are a little bit, cost a little bit in performance. So we wanna make sure that this is as up to date as it was at the time. We're using open JDK 11.02. We ran this on M7I large clusters. And for each of these tests, we did have three independent clusters, all running the exact same way. The only difference was we installed different agents. For one agent, we did, or for one cluster, we installed the JMX exporter in agent mode to make it very similar to the other two tests. MCAC was already running the agent mode and we had the AXNOP agent. These metrics were also collected every five seconds, which is a little bit different than Prometheus, which only collects every 30 seconds by default. And we wanna see the load that the number of tables would create on our metrics gathering. Because every table that gets created comes with additional metrics and these metrics are hundreds of metrics, so the metrics pull grows really quickly. So in our first start here, when I was trying was, I figured, hey, let me start with 100 tables and see what sort of load we got. And as you can see, AXNOPs was our CPU spikes were fairly low. We saw very quickly that the other two were pretty high. I went in and ran that test for 200 nodes, or sorry, for 200 tables, and we see the same sort of results. At 300, we couldn't run any more tests on JMX exporter and I'll show you that slide in just a little bit. And just for fun, I figured, let me run AXNOPs at 1,000 tables, see what sort of stats I get. And even then, we're running at about 33% a CPU spike. So this isn't 33% all the time, it just spikes up to 33. So when you look at the CPU load average over the last 15 minutes, that's when you see why I ended up stopping that test on the JMX exporter pretty early on because we already have a very long queue of Cassandra processes that need to be processing, that can't be processed because we're spending all that time on metrics.  And that is a little bit counterintuitive because if there's an issue with the cluster, I need full visibility, not running blind so it could stay up. So yeah, MCAC lasted a little bit longer, but as you can tell, it wasn't the same sort of lightweight model that the AXNOPs agent had. And at 1,000 tables, we're running at 0.33% of CPU load average over 15 minutes, so it's super, super light. So in order to do probably one of the wonkiest comparisons I've ever done, I continued on with that and these charts show AXNOPs table, sorry, the AXNOPs cluster still had those 1,000 tables. I went in and dropped the tables for the MCAC cluster and the JMX exporter to only 50 tables, so that way it was a little bit more fair because I wouldn't want to run a performance test on a cluster that's already under provisioned. So as you can see here, even at 1,000 tables, AXNOPs is still reading a lot faster, it's still writing a lot faster too. And in my mind, these numbers, like they're all kind of relative, it's on an M7I large, so at the end of the day, what I'm really looking for is how fast that job complete. So even with the AXNOPs agent monitoring 1,000 tables, we were still able to complete 1 million rows, writes and reads at half the time as the JMX exporter. The MCAC exporter is a little bit better because it does do caching in the back, but we're still having to take a little bit of that hit because we have another caching layer that's kind of affecting our processes. And another thing that AXNOPs was really proud of is the ability to have everything be, like Kyle also said, no waste. So I went ahead and looked on the wire to see what sort of information was being transferred off the machine. So even though MCAC and the JMX exporter are only exporting metrics, and AXNOPs is also exporting logs at that time during all these writes, you can see that we had 700 megabytes over the course of 24 hours being exported out to AXNOPs to servers. MCAC, on the other hand, had 186 gigs being exported of just metrics. And that's because a collective framework doesn't provide compression out of the box, so there's no way to turn that on. And that's the sort of difference you're getting. MCAC was a little bit better, but we're still over the course of one day transferring five gigs. So when you're looking at what sort of capacity your Cassandra cluster can be doing, with the AXNOPs agent, we're really running super, super slim, almost no impact to your cluster, but you're still getting five second granularity on your data. Yeah, so I think we worked on the network protocol side of things very hard as well to try and minimize the bandwidth consumption. As you know, a lot of public cloud vendors like to charge full bandwidth utilization, especially cross AZ charges, NATs charges, et cetera. We wanted to minimize the money that goes to Mr. Bezos's pocket. So I worked very hard to make that as minimum as possible. Hopefully we don't have any AWS people in the audience. Okay, good, good. So just kind of final things really. So both MCAC and JMX exporters model is to open a port on the Cassandra servers so that Prometheus can scrape. I don't really like that model of opening a port on a database so that metrics can be collected. I prefer for the metrics to go outbound from Cassandra servers or database servers in general, just an architectural consideration. Simply because if you configure your Prometheus wrongly, you badly, things can go wrong, it could absolutely hammer your metrics collection as well. So I just think that's not a great design in general. So we actually kind of go outbounds rather than sort of opening up for collection purposes. As I said, network bandwidth utilization is a big consideration. And also the frequency of the collection. So we were talking about most enterprises collecting the metrics every 30 seconds of every minute. And simply because it causes quite a bit of impact in terms of the collection or the network bandwidth utilizations. What that means is you see the chart at the bottom. This is a chart of a five minute window. So if you collect that every 30 seconds, you see the chart that is on the left hand side, right? And what we do is collection of the metrics every five seconds. So you get a much more kind of clarity. It's like putting my glasses on and being able to actually see what's going on with your servers, even at these small time range, right? So that kind of gives me a good insight into how Cassandra behaves because sometimes the clients come in and creates a spike. But if you're only collecting every 30 seconds, those spikes get smoothed out. The way you do the throughput is that Cassandra is incrementing the read counts and then you are applying a rate function against the counts on the timestamps, right? So then if you're kind of collecting every 30 seconds, then those spikes disappear in the charts. So this is why I honestly believe that collection at much higher intervals is important. And that's why we've implemented. So I think my clock is telling me 29 minutes, 33 seconds. So it's time, but thank you and do take a look at AXNOPs. And yeah, if you've got any questions, I'm happy to answer them. I've got my email address on there and you've got some QR codes for your AXNOP links. So thank you. Questions? Creation of MBs. So objects creation is quite expensive in Java. So when you go hundreds of thousands, yes, it's a very expensive process on every iteration of metrics collection. So yes, that's a big one. But I keep pursuing for more CPU cycles saves. It's one of them law of the whatever returns it's called. More time you spend, less you get it back, but I just pushed it as far as possible. Yeah, diminishing returns, that's the one. Yes, the security sort of things. So in terms of the jumping over that security, it's because we're kind of intercepting the Java bytecode and it is a very well-known tested code. So, and nobody has access to our code to be able to invoke anything. So we determined that was safe enough. Well, it's just a permissions check. So it's not like an authentication as such. I think if you're hitting the JMX port with a username and password type of things, it then checks that. But because we got a Java agent, there is no kind of authentication anyway. So that's what it is really, yeah. Yes, so we've been doing this for Kafka as well, exactly the same. So when you got lots and lots of topics, it generates enormous volume of metrics and we found exactly the same, even though it's in Scala and stuff, but yes, it works on Kafka. Yes, how do we make it so small in terms of the bandwidth? Let's just say we're not using ASCII text like open metrics where you have enormous text describing each metric. Okay, hopefully that makes sense. All good, excellent. Well, thank you for coming.


Hey everyone, I'm Scott Shagiyoka, GoDaddy's entrepreneur in residence and I'm here calling from my home in San Francisco following the shelter-in-place orders. And I've been talking to small business owners about how they've taken their work online, but what about entrepreneurs who teach classes? How have they made the transition? For today's virtual roundtable, I'm talking to instructors who teach cooking, fitness, and language classes. And I'm learning more about how they've managed to transition from the in-person classroom to the online one. So wonderful to be in conversation with the three of you. I cannot wait to learn more about who you are and what you do, and I thought we could start there. All right, cool. My name is Zachary Sass. I'm an executive chef. I live in Nashville, Tennessee. After COVID-19 crisis happened, I was laid off from my restaurant job. So after I got laid off, I had to come up with an idea to provide for my family. So I came up with chefzacksass.com, which is a virtual online cooking class. So my name is Maria. I am originally from Argentina, and right now, well, I moved 34 years ago, and we offer Spanish classes for kids ages one to 10. So because of the coronavirus, we had to switch and pivot 180 degrees and started teaching online from a Friday to a Monday, having all the systems in place and the content on the website. And so from that came offering new services. And then what about for you? Do you go by liver, Olivia? Olivia. My background's in food, Zach. I went to culinary school, worked with celebrity chefs for eight years, and then stopped or left that part of my life to start a fitness concept called Box and Flow, which is a boutique hybrid studio boxing yoga mix. And I just opened my second studio flagship, 3,000 square feet, three weeks before shutdown. And I closed my studios both, and I laid off my 30 employees and I moved to my parents' house in Miami Beach, Florida, and I've been here for two months and have taught like over 60 classes dancing in a leotard from their living room. So launched a whole digital platform like you to sort of keep a community alive, particularly because, you know, I need to at some point reopen and, yeah, create some sort of conversation for all of this. I think that's so great. I think for each of you, you know, whether it's in food or language or fitness, like you all are doing something that's so needed, people are craving connection, people are craving this desire to get into their body, to find nourishment to learn.  You know, what are you seeing as a benefit for taking your work online? It has proven that my messaging and my product is well beyond the four walls space of a New York City studio. 50-50 split of my client is New York City and global, which is wild. So now in reframing my business, you know, I'm going to invest further in the digital platform, which I wasn't really focused on prior. So I think it's the reach is so much farther. I think that going virtually is going to stay. This quarantine has changed the way forever. We're reaching kids who are in Japan, for example, out of state as well. It's like, wow, we reach more people. It's like, it was an amazing feeling. Like, this goes beyond what I thought is beyond my dream, you know? This is something that I can practice now forever. It's not something that just ends once COVID-19 is gone, you know? So this is something I want to pursue. The great thing about this is that if I do a dinner with somebody in Canada and somebody in California and then somebody in Texas, I can fit almost three calls in the one day. You know, I've done a class in Mumbai, India. A guy saw me on the internet and he said that he wanted to learn. So we made pizza and hamburgers, easy stuff that may be something that somebody wouldn't do in a whole different country, you know? And I was able to share that experience with them. Do you have any advice for entrepreneurs who are looking to transition their businesses to the online world? I think that it's really good to just start, just start and then things are going to be improving your systems, improving the way you teach. And of course, we as entrepreneurs, we want to do the best we can and offer the best. And I will say, don't stress out, just start. Continue being yourself because I think if anything as an entrepreneur from day one that has held me back, it has been the perfectionism, the want and the need to to not start because I didn't know that I was doing it right. And I've realized like through this two months of teaching, you can feel the connection and the energy if you're open to it, you know? Because as teachers, we're giving all of ourselves in person or on screen. And if you continue to give all of you, you're going to get some reciprocation return because people feel that energy, they feel that connection. And it actually is quite possible through a screen. If you're, you have a great idea, run with it, broadcast it, you know, use all the free social media platforms you can, you know? I'm no website designer either. I went to Godaddy.com to use their website platform builder. And it was really simple, you know? I was nervous at first, but at the same time, just apply what you, you're the drive that you have to create your business and stick to it. And you can do great. What has been struggling or challenging about this journey? We don't know what, what to expect going forward. And then restaurants or fitness studios, whatever it is, any public place, really, it has to operate at half capacity. You can't continue your business that way. You can't quadruple business. So you have to sort of get innovative on how to make up those costs and hope that there's either government regulation or some leniency from your landlord, so that everything can balance out. And who knows how long that will take and what that even looks like. I also don't think that you can shut off this idea of true, of reality that is looming. There are real costs. There are, there is real impact. And we don't also know in a restaurant, in a fitness studio, in a school, what the public is going to be comfortable with re-entering into. Being able to adapt and try to focus the same energy that I apply to my day-to-day regimen into my business and trying to focus all that positive energy during these times and share that with people has probably been the struggle, probably the biggest struggle, you know, like it's tough. First couple of weeks without a job, no money in the bank. You know, I've been living paycheck to paycheck in the restaurant business for years, you know, and having to figure out what to do next to be able to provide for my family and then still being able to cook. My passion is cooking. My passion is to be in the kitchen. And I wanted to continue that during all this time and to be able to put myself in somebody else's kitchen without actually physically being there. It's been a very big struggle. It was a struggle to be alone, just feeling that you are alone, that you're disconnected with people. What are other people doing? I've been working many more hours behind the scenes to create a new way of teaching. It was very stressful because when you are teaching a class like all of us do, you've got to put the best behind the screen. It's like double the energy and double the show and then it's really exhausting for all of us who teach behind the scenes. So we had to learn new ways of communicating and establish a new way of teaching. What words or what message do you want to share with small businesses like yourself who are also going through this moment, who are also trying to figure out how to take their work online? I always live on warfare mode. Like I'm in it every day, guns blazing, but with a sense of calm because I believe in living to like flow through the fight.  You want to find this place of calm regardless of the crazy, the chaos. Broadcast your message, like I said before, I use social media platforms to sell myself, share what I have and the talent that I have with other people. I've been able to create awesome dishes that people didn't even fathom that they had the ingredients for already inside their home, bring them into a different culture. It's not easy by any means. It's very difficult. There were times where I've had zero classes. There are times where I've had 10 classes. So it's definitely struggling, but keep your head on it and run with it. It's going to shine. I am a strong believer that if you're convinced that what you're offering is good, then you just go for it. Y'all are like amazing humans, just like beyond the work you're doing, just amazing humans. And I was so, I'm so happy to share this space with y'all. All right, thank you very much. Thank you. It was a pleasure. Yeah, much love, y'all. Bye. So we're all facing difficult times right now and teaching and online learning has its own sets of challenges, but through this virtual roundtable, I hope you walk away with some insights and some inspiration that you can take into your own small business. And if you have questions, you can always leave them in the comments below and you can subscribe to the channel to stay up to date. And check out openwestand.org for inspiration and resources and advice for your small business. And until next time, I hope you stay safe and well and thanks so much for joining me.


Spencer Dinwiddie will be joining us so that Shaylor to his face can tell me he has no shot in the next round. I think that'll be a fun interview. Yeah, he's gonna see it. Oh, and run it back returns. See you, run it back. Oh yes, our guest today is starting point guard for your Brooklyn Nets playoff bound Brooklyn Nets. Spencer Dinwiddie is joining us today and but before we get started, I know you just turned 30. Ah, memories. Happy birthday. Hey, happy birthday. Did you celebrate or are you a birthday person? Like, how does that work? Uh, not really. You don't do playoffs? Yeah, yes, fair. That's how we're gonna do it. Okay, look, Shaylor, I'm throwing you into the bus because you did it to yourself, but you guys are playing the Sixers in the first round. Shaylor started the day already today with the smack talk said you don't have a shot. So I'm gonna go right to that. How do you match up against this Philly team? Shaylor. And you hate to see it from a good friend. You hate to see it. You just hate to see it. I mean, MB is the likely MVP. Um, so obviously we're going to have to give it everything we got in terms of stopping him. But to be honest, I mean, out of the the major seeds, we probably match up with them the best if we can limit him not fouling. Um, we feel like, uh, defensively there there's ways we can attack them as well. Um, a calisthen at a high level, we know they don't necessarily get back in transition. We're young. We understand we have no expectations. And we like our chances to be honest. Spence, you've had an interesting year. The first half of the year, you're playing alongside Luca Dacic. You're one of the leaders in three-point field goals from the corner. Um, and then the second half, you play more isolation basketball. You're one of the league leaders in isolation points, uh, points per possession. You're up there among the elite players. What was the adjustment like for you mentally, emotionally, physically from playing alongside Luca and starring next to him, versus being the lead guard again? Um, emotionally, I'll say it was probably a little bit easier just because I was coming back to a familiar place. Um, so, you know, thank God for Brooklyn. Um, I've always said, like, uh, Diles and Brooklyn have been the two spots that I've had a ton of fun in my career. Um, as far as adjusting my game, I think that's kind of been a hallmark in my career. You know, wherever I've gone, I've tried to do whatever was asked of me to, uh, help the team win. You know, I mean, right now, I think I'm passing the ball to pretty high clip, um, which is what this team needs. Um, you know, I've been six-man gunner. I've been, you know, lead a bad team to the playoffs, uh, you know, co-star, or not co-star, but be second under a superstar and catch you threes. It's, uh, to me, it's always been about winning and trying to understand just what the team needs at that point in time. So, you know, that's the reason for the adjustment. Yeah, Spence, uh, sorry about my colleague, Michelle. She likes to gas things up quite a bit. Uh, you hate to see that, but the next, you guys have been gelling, uh, a lot, and very quickly, I only have planned a few months together. How did that develop, and how did you guys do that so quickly? I think it has to do with just being really high quality guys who've experienced winning a little bit. Um, you know, the twins have gone to the finals, uh, me and Dobe in the Western Conference Finals. Um, you know, Nick and Joe are super high character guys, and just everybody around, right? So, you know, we've all tried to come together, understand that we have a kind of a daunting task that we haven't been together very long, but, you know, we believe in each other. Yeah, look, you mentioned the twins, you mentioned my cow bris is here as teammate now. I remember you guys getting into it a little bit. Does that stuff carry over? How do you address that when you get the young fella in your locker room with you after all these years? Um, it's actually funny, because we definitely had a little smoke in Phoenix. We actually answered during the game, too. Um, but you know, that's water under the bridge. I think everybody's been surprised with exactly how high level he's been.  And, um, I think we're going to need every bit of that in the playoffs, and I think he's ready for it. Spence, you had an exit from Brooklyn, signing trade, uh, when you get, you know, Washington threw your $60 million deal. Um, now you're back in Brooklyn. Uh, how, how do you feel as a player? Do you feel more mature?  So you're, you're maturing that that, in that way. But leadership-wise, what has been your focus? Oh, man. I mean, I think, um, I learned a lot in, in the stops in D.C. and, um, and, and Dallas as well. Um, you know, when I was in Brooklyn the last time, you know, I was first under kind of D.L.O. obviously under Katie and Kyrie. So it wasn't really my team, so to speak. Um, like I said, I learned a lot in the other two stops and then coming back, um, I knew that in a short, uh, short time span, we were going to have to kind of pull the guys together. And so I think just having a little bit of elder statesman knowledge along with, uh, Joe Harris as well, um, just, just doing whatever I can to learn the guys and, and try to bring people together. Um, you know, but again, it's a, it's a credit to the high character guys that we have, right? And, and that have experienced winning and, and are jumping on board and, and the lead of, uh, our coach, Jagvon. So February 5th, you find out, you're going back to Brooklyn, traded for Kyrie Irving. What was that like? How do you find out? And is there something upon your return to Brooklyn immediately that you're like, well, can't wait to do that. Maybe it's food. I hope it's food. Oh, February 5th, I, I, I would say my sources probably told me like February 3rd, but I don't want to, I don't want to take, you know, I don't want to take Sam's job and everything like that. Um, yeah, I mean, I would say the, the most exciting part about coming back to Brooklyn was just like the holdovers. You know what I mean?  And then, uh, since we want to talk about food, uh, Juliana's pizza, shout out to them. When I have my cheat days, I like to either get a pizza from them or, or get a walk from Clinton Street. Um, and then it's back to fruit and, you know, steak. I love it. I need food wrecks always. Yeah. Spence, you gotta be honest here. How do you feel about the Mavs not making the playoffs after trading, you know?  I mean, there's a, there's a certain level of, uh, you know, happiness from the, from the pettier sides of my psyche. Um, you know, they're, they're my friends, though. So, you know, I, I didn't want to see it go down like that.  Um, they're, they're a playoff caliber team. Obviously, they had there, their mishaps and things that didn't allow them to see the postseason.   I'm kind of a little bit happy. Yeah. I totally get that.  Is he around? Is he practicing? Is he working out? What's the status on him? Um, he hasn't been practicing. You know, what we have is, uh, you know, up to him and what he's doing right now. He's got to do his best for his body. I think, um, we all know the type of explosive and dominant, uh, player he can be on, on both ends of the floor when, when he's healthy and when he's right. And I think for the best thing for his career is to get right. Um, you know, not, not sacrifice too much for, you know, a playoff run, but he's around the guys. He's, he's being a great teammate. You know, you see a lot of things in the meter, like that. And so far, that's been, uh, farthest from the truth.   Um, I've never personally dealt with a back injury. And so it's not really something I can comment on, uh, to the older guys that I know that, that have, um, they talk about, like, it's one of the worst things in the world, you know. So I think in some respects, I have a lot of, uh, sympathy for that. Um, and like I said, it's, it's, it's a topic that I had from earlier this year. You and Kyle Kuzma had a little back. Actually, what even a back and forth?  He responds on Twitter. The funny thing is they don't play winning basketball, but you didn't do anything else on Twitter. Do you have a response now that it's been some time? Uh, man, did I just say I was petty? Yeah, I know. Yes, please. So here's the thing, right? And I've just spent some time in, uh, what's that thing? Dreymont just said where he said, uh, insecurity is loud. Yeah. Um, so basically here's what happened, right? Um, we lost to them. I was on the Mavericks and obviously, uh, we have a MVP caliber guy and we're trying to be a championship caliber team just went to the West Congress finals, et cetera, et cetera. So I make a statement about, you know, we need to be better. Understanding the culture and how games are kind of played in DC and saying, you know, that's an unacceptable loss in that fashion. You know, he decides to respond because I guess he felt like it was a shot at him. Um, and I wanted to respond. You know, my agent told me to stand down that we had, you know, bigger fish to fry things to do, um, get to the playoffs, et cetera, et cetera. But, you know, now I'm not in that environment. Um, I'm in the playoffs. He's not. And, you know, to address, um, no, I'm just saying to address the socialite, right? Like there's a lot of guys in NBA that really poured their heart and soul into basketball or willing to do whatever it takes to win. There are a lot of guys that have different things that drive them and motivate them. I think if we look at, you know, him and the way he approaches, um, life, fame, all that stuff that we could see that, you know, his priorities tend to vary, right? Like that's why he dressed the way he does. He, you know, approaches basketball the way he does, the comments he makes. Um, and like I said with the Drake Montcote, insecurity is loud.  You're probably not, uh, even a third star really on a good team because if you were, the Lakers would have kept you, right? Part of the reason you left was to try to make more money. Like these are all things that are facts. And so at the end of my career, one thing that I want to be known besides a guy that did whatever it took to win and whatever spot he was at is a guy that was also very honest.  You know what I mean? We, we know what the priorities were. And you know, a lot of times people thought I was talking about Brad or whatever, anything like that. I, I look at Brad in the same light as I could damn. I think he's Lord of D.C.  He's probably 1B, um, which is no shot.  Um, I'm very secure with who I am in my career. Um, I know on a really good team, I can be a number like we are right here with the Brooklyn Nets. We got McKell, we got me, we're still a playoff team. We're able to keep the ship right. Um, but in D.C., if you got three Max dudes, Porzingis, Brad and COOS, like how you miss the playoff? Like it doesn't, none of these things make sense. You know what I'm saying? Unless your priorities aren't in order. And so I would say that's my probably full monologue to that. Um, I hope you guys got everything. Oh, yeah. Thank you. Thank you. Cut out for a second. We say that again. My feelings are hurt. Like I said, I want to be known as an honest man when it's all said and done. Well said. Well said.  That's fair.  You know what I'm saying? Everybody around the league knows who I am. Look, Spence, we were hoping we're going to get some bulletin board material, but it was about this other topic. But you already gave your answer, your MVP is Joel and B. Can you tell us why? What do you think of the other candidates? You know, this is the biggest combo going. And I guess you're going to be a little more polite. You're about to play this guy. You gave us all your hot takes already. So I appreciate that. I mean, like I said, I view myself as honest. I'm not here to be polite. You know, I was hoping I can dunk on him again. Right. But because I'm playing the highlight, but in general, I think it looks to be a three-horse race. I think you look at Yoke, Chambide and Giannis. I personally think Giannis is probably the best player in the league. I think he gets a lot of flak because he's like skinny shack, but people want to see him like play like Katie with like a jumper and stuff. But like, if we really appreciate the fact he's skinny shack, then it's like really dominant as hell. But just looking at the year and beats had, I think it's his second scoring title.  He scores in a variety of ways. He's just an ultimate force. I mean, right now we're basically watching his highlight tapes to prepare for, you know, playing. And we understand it's a daunting task. And obviously Yoke has just went back to back and, you know, we understand media narratives and maybe they don't want to give him three times in a row. All that stuff plays a factor. And so I would just say like if I was a betting man, I'd choose Embiid. I think he's up there with the best players in the league. I think Giannis is probably the best, but, you know, that's just kind of how I view the whole race. Spencer, this has been an absolute... Oh, I'm sorry. Thomas, you've been in the playoffs. I see what Western Conference finals, how many of the last years? Four, four, five? How many... Playoff years? I mean, if you count the one I was hurt, then you have four, five, four. That's what's up. What? Was that your Chris Farley interview? What was that? No, no, no. I just wanted to add that context to the conversation. We had the deal year, the sixers, then I took them to the playoffs when the bubble stopped everything. Then, you know, we got the hurt year. Then, Western Conference finals, and now you play the sixers again. And then it begins. By the way... Context is important, Michelle. Context is very important, honesty is very important, and blowing people up is one of my favorite things of all time. Spencer, best of luck in the first round of the playoffs. This has been a pleasure, and we'll be watching. League assist leader in the second half of the NBA season. That too, assist leader. Exactly, perfect. Yes, that was awesome, and I enjoyed it. I'm watching your faces, by the way. It was fantastic. Yeah, thank you. We'll process all that in this break, and we'll come back with preview, because we've got more playing games tonight. Also, I'll probably mention that again. That was something. A soliloquy, if you will.


Hey, what's up coach?  I'm changing the format of this show I'm gonna be posting all of these episodes on YouTube So if you listen on iTunes or Spotify or any major Podcast network, you can now watch these on YouTube. This is why I'm doing this now because a lot of coaches have sent me questions over the years and I know most of the time what I'll do is I Will use that and and create longer types of videos But what I'm looking to do this year is have five minute or less types of podcasts and videos here So you can get in you can get out You're not spending 45 minutes watching video to learn something and I want this to be something that really helps out Okay So if you have any questions if you want me to feature one of your questions on my on one of my episodes here All you have to do alright. It's very simple. Don't Comment on YouTube. I don't even check YouTube. I don't care about the comments on YouTube What I want you to do is text me text me at<PHONE_NUMBER> That's where I get all the coaches to message me at is you just text my number and I will probably feature one of your questions on an upcoming episode I already have a list here of all of the questions that I'm gonna be addressing over the next Probably year So if you like these types of episodes make sure and subscribe This way you get notified every time one of these episodes goes out now with that being said I will never have a long intro like that ever again. I'm just gonna cut straight into The questions and then we we get into it now the first question here and this is the question We're gonna be focusing on this is from a coach. He just started his business Think he started about three months ago. He has ten clients and he mentions to me. He says hey I have ten clients and there's eight of them that are paying and two of them owe me money right now What is you know, what should I do in this situation?  Why did I let this relationship get to this point where they owe me money? Because at the end of the day, it starts with you. It's your business.  Don't need to be doing that So stop doing that That's the first thing is look yourself in the mirror. Ask yourself. Why why did it get to this point?  Why would you want to continue with them? All right, so pick up the phone today and call each of them and say hey Coming up. I'm moving in a different direction with my business. I'm not going to be able to train you guys anymore You know, if you would like to train with me in the future Here's how I'm going to be doing it and if you can abide by my rules not gonna be able to train All right, so essentially you're kicking them out of your program And you shouldn't have to feel bad about that because at the end of the day, you know There's a lot of trainers out there that are Brand new to business and they're trying to do it full-time hey You have to protect yourself If you're not protecting yourself, no one's gonna protect you All right, if you have a family to feed if if you're trying to do this full-time like If someone owes you money they owe you money and don't need to let it get to that point Look yourself in the mirror.  I'll see you later. Hey coach Thanks so much for listening to today's episode if you would like to connect with me Send me a text message at two one zero nine six zero five seven seven one And if you would like a discount to any of the programs that we have over at our website at build my sports this calm Simply head over to www.buildminesportsbiz.com When you get there you can see the list of the different programs that we have Simply click through there and once you get to the checkout page on any program You can use the coupon code Podcast and when you use the coupon code podcast you get a 25% discount on any product that we have That's it for today's episode. Thanks so much for listening. I'll catch you later


What's good y'all Chris from Justice Breaks doing another fanatics live recap for your September the 7th This is the last six boxes of our case that we were working on earlier 2023 tops Cosmic Chrome six box half case break PYT number 16 another as that earlier. This is the Second half of our night. This is the first break we did and another pretty great half case nice dominant fudger gold You might see another one of those Very very soon next year downs a lot of rookie car nice change outwind blue Hey, Dominic Fletcher gold price trying on the teal So some great great rookie colors and some nice short print and an auto Gunner Henderson nucleus Brian Bale out of 99 She'll hey teal orange Freddie Freeman out of 25 a red Alex Thomas, that's three out of five Max Fried on the auto and how about a show? Hey, Otani Uranus one of about 21,000 packs and awesome awesome head for the angels Another another great six box on a fun way to end that case. We'll have another Cosmic Chrome hopefully have case going up this weekend at the next life. Thanks y'all


We know how the planets in the solar system got their names. We humans are the ones who named them. But one exception in the naming of the planets is that of Earth. Not only is planet Earth the only planet in our solar system not named after a Roman or Greek god. It is also the only planet that no one on Earth knows how it got its name. Isn't that strange? So the actual name Earth is thought to come from a combination of three languages in that of English, German, and Norse. It basically just means ground. Very simple, but no one actually knows who came up with the name or why was there an arrangement to start calling our home planet this universal word. Was it even us humans who came up with this name? It doesn't make sense that we don't have any answers. So the best answer we could find, you guessed it guys, we just don't know. And by we, I mean nobody in the world really has any logical idea. We actually think that the name of this planet is the name used by ancient visitors to the Earth. The name has been around as long as humanity. Can you imagine if the word Earth was in fact an alien language? The idea is thought provoking to say the least when you agree. It is also strange that the word never emerged from ancient Egypt, China or even South America or Mesopotamia. In the Book of the Dead, the pharaoh says, I am decreed to be the heir, the Lord of the Earth of Gibb, Gibb being one of the gods of the need of Heliopolis. Both the Chinese and ancient Mayans have creation stories about the emergence of the earth and human life on earth regarding other worldly creatures or gods that created or sparked life here. This would suggest that the common theory of evolution is false when it comes to human evolution. We don't think the word earth even emerged here. It is entirely possible that this is what the creators of life on this planet called our home world. Why else would it be impossible to know where the name came from? It is impossible to regard the word in any historical order and it would seem that it was already in place as civilization emerged across the globe even before we understood we were a planet in space. Crazy, right? We would love to know what you guys think on this subject. If you have any information that we have missed out or even if you have your own theory, please let us know. We are most curious. Thanks for watching.


T.E.F.L. San Francisco, California San Francisco truly is a global city famous throughout the world for a wide range of different reasons. Whether it's the bridge, the art and culture, the technology or even the streets themselves, nearly everyone has an image of San Francisco in their mind. Our training center is situated right in the heart of this amazing city, in the Union Square area. There you will find all that you could possibly need during your course and the city's excellent municipal transport system including buses, cable cars and subway network make traveling further a feel the breeze. The San Francisco Training Center consists of six classrooms fitted out with all that you need to teach successful lessons during your course. You will also have access to photocopying facilities as well as our well-stocked resource library and Wi-Fi internet which is available throughout the building. Refreshments such as tea and coffee are provided and there is a small snack shop available. The course takes place in a working ESL school that caters to genuine language students drawn from the surrounding area. Classes for the course in San Francisco generally contain no more than 10 or 12 trainees which is ideal for receiving all the individual attention needed while completing the course. An additional benefit is that the course is taught within an actual English language school giving trainees the opportunity to gain valuable experience in genuine classrooms. The course usually starts in the first week of the month with lessons running from 5.30pm to 9.30pm Wednesday to Friday and 9am to 6pm on Saturday and Sunday.