This is transitional justice and a we're going to talk to a Dmitro Soledenko to get that right Soledenko, you know, who's in key right now as we speak and we're going to talk about transitional justice in the context of human rights prosecutions in Ukraine and There had been plenty of them. Welcome to the show Dmitro Morning, Jay. It is nice to be here discussing important things Yeah, tell us about yourself. You're you're a lawyer or a law student or a combination of the two you're in school in Kiev And you're a member of Project Expedite Justice and you're interested and committed to war crimes investigations and prosecutions, what did I miss? Yeah, so you're absolutely right. I'm a combination of a law student I still study at the for the master's degree doing some legal science But I am also involved with Project Expedite Justice as a junior junior legal officer But I am also involved in Investigative part of our work and that effectively means that I also visit the field missions and try to help With my in my capacity as a lawyer in documenting and give an advice how to Manage the evidence, you know, this is the first step in Bringing those to the end to accountability What do you do every day? Mostly it's legal research thinking about the legal arguments so for example now we are Investigating gathering information on the blow of the Khovka them. It's kind of difficult because you have lots of legal qualifications and the the norms the rules under which the perpetrators could be liable they have never been applied in the ICC or before this involves the proportionality and and Legally speaking, it's really hard to to prove and there may be nuances, but yeah, generally, I think there is at least like preliminary finding that There are all signs of the war crimes committed Just because it was indiscriminate attack they they they started an attack on them and they know that they cannot control the consequences and They cannot differentiate between military objects in the one hand and the environment the people On the other hand, so I think there are signs of war crime The Russians denied long enough you have to prove the Russians blew it up I Think so I don't have access to intelligence That's because so I cannot claim 100 cent sure, but they were in control in control of them and That is kind of that circumstantial evidence and I think our intelligence and Yeah, the the trust is it's mechanisms Prosecution mechanism they can find out the information Yeah, I remember that was what Chalanski said that, you know, they were in control of it And why would in the world with the Ukrainians blow up their most important agricultural asset? That's it the aggression for a minute. How is that area doing now as Ukraine? been able to deal with it has Ukraine recovered from the destruction of the dam so The thing is the risk a big problem what to do and that depends on the consequences and When we are speaking about the environmental consequences, they are hard to calculate They are hard to predict. So from the start everybody thought that the area as a reservoir Upper stream it would it would be a desert and It would spoil the land around but the thing is that it now appears that a big forest grow there as It was before the reserve or and the dam were constructed So it it have to change the plans, but you know our government as a Understand in their plans is to rebuild the dam But there are different perspectives in a civil society what to do some some people some experts say that there is no need to restore the dam and we have just rary and the agricultural sector In the South and that's there are new ways in modern technology to bring water to the fields with The new pumping station right from the river without the need to create a reservoir So yeah, we're in the process of recovering there is a lot of destruction and it takes time to recover that and Yeah, there are lots of people who have suffered so it may be hard to recover the human suffering in such a short time and If we're speaking about the environment, it's not even evident what is the recovery and what was the damage was Yeah, is agriculture coming back? So it has it hasn't gunned down completely and it's an important part of our economy and It's among one factors which holds it. So it's operating and Yeah, so you bring in agrarians have already made some noises in the Europe You know with Poland and Hungary So I think that's an indicator that they're alive and make produce and try to sell it to those who need it You know, I told you before we started the show that I was reading up on the halloura more Which is a Joseph Stalin's effort in 1932 and 33 to intentionally starve the Ukrainian people so he could Settle it with Russians and make it a Russian controlled area And that was largely because he felt that this was the breadbasket of Europe and it was, you know Especially fertile and it was a great place for him to control for agriculture But that was a war crime and It strikes me that Ukraine has seen more than its fair share of war crimes Over the years since what the 19th century maybe What do you think about that? Is that is that in your, you know, your thought process about selecting this kind of career Ukraine has had more than its fair share including World War two Where the Nazis came in and and they killed so many people How do you feel about that? Am I right? Yes, so I think it's even more and that it's it's not only War crimes and if you speak about the holodomor it's called genocide The the crime of the crimes because somebody decides to kill People or a group of people just for the sole reason they are who they are and you know, it's like a special intent to destroy the group and so if we take the broader context for for the long times Ukrainians were denied the right to be who they are and People have suffered and these it's totalitarian regime. It's it's it, you know, it's the Under this mechanism and under this government you are not free to do what you want to do It's common economy common Ideology you cannot just decide and that's kind of a trauma. I think it's it's a group trauma because When people have freedom They cannot properly use it if we speak about the economy you have the free market where every every process is decided by the market itself and So there is this transitional moment that when people For all their lives for generations. They were not they didn't have for their free economy Not not only that but everything Politically was controlled from one place from Kremlin and that's the trauma and and the people have to recover from that in generations We call it in Ukraine like a Soviet mindset and that's something that Partially pass it to my generation, but we try to change that to change our approaches and That's that that's where the transitional justice starts in Ukraine It's not about the Russian Ukrainian conflict it starts from transition from the totalitarian regime and in this context we have the war with rationale because Russia resumed to be totalitarian authoritarian and Putin could not see a free Ukraine under his hand and And he targeted us because an example of free frame will raise lots of questions in Russia and As soon as we have started our European path path to freedom he started to make in all this atrocities and launching the aggressions and I think that is really related the Conflict with Russia is in the context of this post authoritarian transition and We have to mind that and a lot of in resolving this conflict depends on how we can Go to the end of the transition from the Saritarian regime because if we Grow the liberal market our liberal minds We have more capabilities to fight Russia because they are authoritarian That's a really that's a really interesting perspective for me. I now understand much more about what the word transitional means But let me let me ask you this if if prior to what February 2022 when this ridiculous invasion began Ukraine was on a path of transition from earlier Genocidal times whatever How far down the road was it? before Putin invaded you were you finished with your transition did you fully appreciate and integrate your democracy representative government freedom of the individual Or were you still on the path where you had a way to go? so it may be shocking but According to different searches Ukraine have started democratic transition effectively in 2018 and We were really at the start and It coincides with the aggression because as I have already said Putin Noticed that we are not on the wards to the way to the freedom Liberal economy liberal market we are We are trying to do that already And and so we were at the start. It's there's there's lots of things to do and that that Changed lots of time because so if you look at first presidents of Ukraine they were from the Soviet and communist party the the if we speak about the second president Puchma he was from the so-called red directors it is the directors of the big fabrics They have a kind of Businessmen not a big fabrics factories and the he was they were kind of businessman Russian not Russian Soviet businessmen and They had all this common the economy and they they just did not know how to arranged a free market and Free society properly and that's something really important because The thing I have just recently learned about the free market how it works is that there is as Minimum government intervention as possible because they know government the iterations then they bring the unintended Consequences for for the economy you set the minimum wage and There is rising the unemployment because People with low quality of their labor they cannot find the job and that's how it works And when you have this common the economy mindset You just you cannot people do what what they want to do You try to control everything that brings unintended Consequences and that keeps you in the in the common the economy and that's what we have repercussions yeah Yeah, and I wanted to teach to speak more about the persecution of human rights relations because that is an important Factor of the transition no because first of that I think it's about the symbolic reparations for people for for for those who have suffered whether that's the Authoritarian regime or the war crimes But what what what victims are you talking about the victims of the Putin invasion or before that? What what's the body of victims that you are looking to represent? so that's complex because As I have already said these transitions are intertwined and And we could deal it like separately. I think there are three body of victims The first is the victims of the authoritarian regime And the human rights relations there second is the victims of the revolution of dignity and the Massacre on my my done and the atrocities of the Yanukovych regime for sure And and the third is the victims of the war crimes. So speaking about the first two categories I Want to be candid here and Ukraine hasn't done all that it could I think that could be more effective like creation or Commits us some kind of commission of truth which could establish the facts about the atrocities of the Soviet regime in a clear words in a clear procedure procedure and that it would be like Accessible to everybody that we're not just blaming them But there is a way or some document you clearly understand why it is clearly Soviet regime was at rushes. I think we would need some kind of that and speaking about the My done victims There was I'd say there was no effective Investigations and the prosecutions for lots of reasons a Lot of people a lot of this pro-russian activists they were let go to Russia and There was a lot of delay Because persecution did not have capacity to investigate major cases Everything was delayed delayed people were let go to Russia and that there are no much results yet some some some try some verdicts in absentia But is it sufficient? I think no We have another we have kind of another chance to Change it with war crimes prosecutions. I see the positive dynamics here as So I also work supporting the war crimes judicial education in Ukraine No training judges and there is so the National School of Judges do a lot of things What was the community of the donors who helped you like the Companies from the US from the UK who helped to educate Ukrainian judges. They they undergo lots of training Both theoretical and practical and I think and there are already Not in absentia, but alive verdicts and people who are serving sentences You see yourself as potentially as a judge So not yet because the Merchant of judging is something when you When you not only have to be a lawyer But you have to be a vice person and that's something that comes with edge age because You have the Evidence you have the perpetrator you have the victim and everything is complicated There is no clear answer because in real life or a life. There is not enough evidence always and You have to make a judgment a decision a decision whether you believe This person has a committed crime and that that involved involves lots of life experienced and just I Need more time to be okay. I fully accept that so One couple of questions come out of that and one is you speak of Ukrainian Judges Ukrainian courts Ukrainian justice to deal with atrocities war crimes and the like Do you prefer that? I mean your view of it personally do you prefer that in lieu of say some other jurisdiction like the international court criminal court or Or would you rather keep it down at home? Is it better in Ukraine to have Ukrainian steel with Ukrainian atrocities Yeah, so I think Ukraine and Ukrainian justice system is shall be central Just for for a pragmatic reason that there is lots of atrocities according to the prosecution 100 around 100,000 of incidents Allegedly war crimes were registered No international mechanism can try all of that and Therefore Ukraine and our justice system we have lots of court lots of prosecutors or shall be central and You know, there is this complementarity principle with the international criminal court which shall Here only the most important and most serious cases Just and and that's reasonable because they have the better expertise and and and When it comes to the interest of the international community The international community is interested to try the most atrocious crimes and So it's all the responsibility allocated between the domestic and international system So when you're investigating and you go out and you talk to people and maybe videotape them or record them or Take statements from them About about war crimes of which they are witness Are you are you collecting that for the Ukrainian justice system or for the European justice system? Whoever means that so The role of the NGO is to is not really to investigate in the formal sense but to find information and map it and You take the first general account of the of the person's experience You you're not good. You don't want to go into detail of his experience because it can be first traumatic and that I Always try to like find the way that the person is not asked the same questions two times or re-re-re-assessed or re-interviewed and Painful Yeah, it's painful. So, yeah, the thing are the NGO they try to collect this What what just person knows in general and then the prosecutors and the investigators they go into detail and Yeah, we cooperate both with domestic Prosecutors and with the in rational. So Dmitri, you mentioned, you know the two phases of Ukrainian history in which there were the communist phase in which there were atrocities and and then the Maidan square Which is relatively recent in which there were atrocities And now the third one you you referred to it is of course the invasion by by the Russians 2022 which is still going on every day and so what I'm thinking is The war crimes that were brought to public attention to Nash the international public attention Because of the Russian invasion May have an effect on the interest of the community in Ukraine and elsewhere To look back to the first two phases where they might not do that and had Putin not invaded But his invasion and his war crimes and his genocide Actually Promotes the notion of looking back to phase one and phase two. Am I right? Absolutely, and he here is when the importance of transitional justice comes so the Not perfectness or I think not completeness of the first two phases. I believe that to you this third phase because if Ukraine could Establish its Free democracy at the start. It would be a lot a lot more difficult Fall to fight for Russia and since since since we really delayed this process transition We had the second transition because the democratic institutes defaulted Yanukovych tried to bring the authoritarian regime back and And yeah, we have started another cycle of transition, but that was not as I have already said We have started really effective democratic transition in 2018 and that's pretty late That's led to the third conflict and there shall be some Conclusions done What haven't we done yet? Before and what we have do you know with this address it is I think that's really important So actually on this path this transitional past Which you describe as sort of multi-phase past The invasion of Ukraine Accelerates your appreciation the national appreciation of democracy and personal freedom It may not have been as as accelerated without without it. Am I right about that? Yeah, so I think the human beings they like studying by errors It's a trial and error way that's sad because you need something really bad to and understand things and That's maybe about the just general public because in our daily lives we can learn things like beforehand, but Educating the all of the people's it's a broad audience. You know, I think it takes more of errors No, it's true and we have so many problems so much atrocity in the world today and you wonder I wonder whether the solution to all the atrocities that we see happening around us including in in Israel Is violence and that's the only way to really deal with it and have people think clearly about it Is to resolve it in violence like World War two and you look back and say gee I would have some terrible dictators in World War two and the way we got rid of that is through violence through war How what are your thoughts on that? Yeah, so I think The solution to that would be just starting from ourselves making our lives better The lives of the people around us better and this small change I think this can ultimately to positive change. That's my that's my philosophy and my logic when When I engage in all the thing I just has a linsky doing the metro. How's he doing? Is he is he moving the needle forward in terms of, you know, a better government a better national consciousness and you create a better appreciation of Responsibility and accountability. How's he doing? Yeah, so speaking about the accountability so it's hard to compare because a Lot of his actions are driven by the unique circumstances He cannot but respond to that with the in some way and So yeah, there is a positive change with the previous periods, but you know It's hard to say whether another person couldn't do better or or worse in the life as the lens key I think and it's a lot of things depends not only on him, but on his team and And who's sitting in the prosecutor general's office? Who's sitting in the parliament? Who's sitting in the cabinet of minister? I think the the work of the president is not to not only to make decisions but to build a Good team in the government And and I think that's something yeah, at least partially There is now I believe more Open doors to good people Into the government. Oh, we have our problems with that, but that's another topic.  He's at least he hasn't you know given in and given up Another leader another leader might have done that And he's very real Josh Yeah, so let me let me turn to something that you and I talked about before the show and that is my concern about War crime prosecutions atrocity prosecutions, not just in Ukraine, but elsewhere You know and going to the very human Flaw about justice about justice is only effective if it's done quickly If it's done slowly, it's denied effectively the old app, you know, the old ephorism justice delayed is justice denied and You know, I think the problem is and you mentioned it in the sense that The notion of transitional justice the notion of accountability for atrocities is still a new science It has only been operating for a relatively short time in light of you know, the sweep of history and so My reaction is can't we make this work faster and I would appreciate your thoughts on whether we do need To make it work faster and if so, how do we make it work faster? Yes, we we you're absolutely right the justice Delayed is the justice not done and the and the thing is it's hard to tell what what would be and Foss justice because you know, when we're speaking about like ordinary domestic crimes, it's Relevantly easy to investigate and prosecute if we speak for example about the robbery one victim one perpetrator CCTV tape You establish just Who done what and you bring to the person to accountability and here we have the whole country the the whole a governmental mechanism at the perpetrator with all the resources and It just hard to like really comprehend How lots of people are on the side and you have lots of Lots of going on in this process of atrocity lots of victims lots of perpetrators It's scarred scattered across the geographical area and this is it just really time-consuming and When you speak about the butcher there is a lot mass graves and Compared to the robbery situation and when you have the mass grave It will naturally take lots lots more time to identify the people to Plot all the information in a in one piece to track the perpetrators To establish that not only the perpetrators, but the commanders and the common responsibility is another important Imported things because lots of war crimes are happening With the acquiescence of the commanders and this is this is really important factor So if we look at that at that from that perspective, I think there is not yet Reasons to say that the justice for a current war crimes is delayed it takes more time but we we need to expedite it and that's why our Project called project expedite justice. Yeah One time I had a joke that we we are project expedite justice not project expectation justice so you just identifies the steps and Try to bring it like you don't know the whole picture, but you know at least the next steps Try to document everything So later when the prosecutors want to bring a case they have the materials try to speak with people because there is lots of trauma and People just need like they not all the victims need like money in reparation it's not it's not only about that because No money can cure all the problems and and and people need like symbolic Preparations when they are treated like humans by the justice system When they are When they have not an additional trauma of speaking with investigators and prosecutors That will be the huge success if this system is more Victim oriented and that's that's something that Ukrainian prosecutors Are trying to do now and and and freely there is a coordination center for victims created The new strategies and they trying to re-approach it Well, you know the fickle finger of fate moves on and people forget to You know for example, it is a war crime to kidnap children from Ukraine and take them into russia and put them in schools and adoptive families that teach them to be Russian not Ukrainian and to lose their culture is part of you know the destruction of a culture And then in five year ends been a year of two almost Um, and you know, it's it's almost forgotten already, but they're there And in five years or 10 years or 20 years It'll be hard to mount a campaign Won't it because they will already have been insinuated into russian culture and They may not even understand what happened to them when they were small children So, you know, I think that the passage of time erodes The symbolism you're talking about you agree Yeah, so uh Thing is with with the transfer of children. It's a hard and difficult situation because Uh It's true that under some circumstances you have to transfer the children from the combat area but It becomes a war crime when you Denies the return of those children and when you try to reeducate them That's that's that becomes a war crime So we should really think and and you made an important Notice about that they trying to reeducate and putting is lots lots in symbolism It's something it's something really interesting and you know lots of his thoughts are built on the uh previous russian philosophy uh, which which are kind of so The the putin's favorite writer is iwan elin and and and under some view he is orthodox christian fascist You know and and and there's lots of in what's happening in putin heads uh head comes from from from that and the wrong interpretation And it's it's also important. I I think here we have like the situation of nintra and hitler Yeah, you know and a crazy idea And a crazy interpretation and crazy Execution yeah for things other than what they seem to be so i i'm just wondering about the The correlation between publicity of war crimes investigations Your work To the world media through the world media And the repetition of those crimes For example, and this is a wild guess I would have imagined After the coverage we saw on the murders in buka That the war crimes by the russians Would have at least to some extent diminished And that when the when the press Carries this and tells the world reveals it to the world That has a salutary effect Um the next time uh putin or his friends Would like to kill people in the street Uh, do you do you believe that so have the war crimes that we saw you know several months ago? Have they diminished because of In publicity? Um, yeah, uh, I don't think Um, they have diminished because of the publicity first of all because putin does not watch tv Hahaha He reads reports from From the paper which his Uh, subordinates give to him It's it's kind of there. I don't know whether it's true, but there is a suggestion that He do what he does just because he's fed with the wrong information Because subordinates fear to feed him with wrong news So I think it it does not play Like it it does not play Uh in in a way to change in something the what what does putin do but you know, it's not only about putting It's about the system and just That country There is lots of people Who are able to commit atrocities And that what happens and and and I think It's maybe it's about the lower education uh, you know just Which which opens like the human instincts or or or something like that, but but Generally, I think they are not really First of all, they do not believe the uh western media. They say it's fake And it's kind of you know They cannot accept that something like that is true because accepting that would mean the only Thing you could do leave russia and try to change this regime Maybe sacrificing yourself Not that's a brave step to recognize that And because of that they believe the fake news and and and and because of that, um, I I think uh Here in the news About atrocities in no way changes the situation in the field Those who won't commit atrocities will commit them Well, we're almost out of time. I have so many other questions for you Dmitry. I hope we can Circle back and and have a further discussion But before we go, I would like to ask you How you're doing? How are you doing in this work and how are you doing as a ukrainian in the middle of a war? Um, how do you feel about ukrainian success in the war? How do you feel about the support of the eu and the us? I know that's a very compound question and I I'm not giving you a whole lot of time to answer it But just like your reaction yeah, so The first part of it how I feel as a ukrainian in the midst of war Uh, I'm more like practical Because right at the start I understood I understood that Nobody can predict what will be going on Nobody can predict when the war will end And it seems not to end In the nearest future Maybe maybe so it could end tomorrow, but there is no Don't think so Yeah, yeah, so you see and Yeah, even even in a year there is no Too much of that perspective so I don't think a lot far in the future I I like to think about the Today and what can I do today? And that's that's what I'm doing. Yeah, and uh, that leads me to how I feel in uh in in in this job So first of all I enjoy what I do and I think an important part of that is That is really existential as how I have already mentioned I I I'm doing what I cannot but do Helping with my expertise Good for you You're the future Demetra Not only for Ukraine Thank you. Thank you for the support and uh just You know Having such good minds with us Uh Is really important And having having the healthy discourse and uh discussing things And uh, this uh, you know, like exchange Of opinions. I think that really benefits us And it was a pleasure appearing it was a pleasure appearing and discussing this Transitional justice in Ukraine with you. Thank you so much Demetra Really appreciate your thoughts your discussions and May I say your service Not to humanity. Thank you very much Aloha


We have this journalist with us, and here on the story about myself, I'm not, so I'm a bit of an expert in the domain, and I'm going to talk a little bit about the solution. And the most important thing is, I just want to show you how I started this out, and now I'm also an open source in the context of my clients, and from me, I'm a football player, and I used to work for a project that has a principal experience. My experience is, I need to work on some of the missions in companies, and as a open source become more and more popular, and more and more companies set up open source software program office in Colorado, also, to amend the organizations usage of open source software, and our part, our one part is engagement of open source community. For the, one of the things is provided as a kind of coordination of open source software activity across the organization, helping management, legal and compliance risks associated with the open source software, to improve the organization's ability to contribute to the development of the open source, and enhance the organization limitations within the open source community. There are some changes, but also, that's my highlight. The first is the language cultural barriers, I know a lot of people on that. Besides, it is, there are some other challenges, such as legal and compliance, challenging computations, and limited resources. To address these issues, we need to build range between the big companies and open source community. I engage with the global open source community, to, and to look into the open source projects. The big companies can benefit from the investments and collaborations that open source software enables, to the favorite part, the cultural difference. I just want to introduce a book, from a famous social logist, he wrote this book called, in Maki Poki Center, he's talked about Chinese society, different from the western society. This book was writing, trying to practice the image translation for Chinese radio, and the thing expands the difference between the two societies, moral and ethnic values of the people, maybe, those societies. In western society, it's like some of the bio moves are in the field. There are several groups that run together, and they run into a pack. Each piece of wood could be found in the same bundle, and there's a cleaner circle, and it's well divided, and a normal chaotic, just like the code of comeback, if we want to join community, and the people are not know each other. But for the Chinese society, it's like rivers, when stones are into the water surface, and it's just a push out like a circle. Each person in certain circles is pushed out by his social difference, and the connection just happens into this rainbow together, just like if we want to build some connections, we have to meet them. In China, there are a lot of people still attached with the black, and identify the region. So the relatives just can help each other, but for the strangers, that could be different, just like the circle. So if you want to work with others, you need to make them your own. So put them into the center of the circle. When I talk to the local developer, and most of them use open source software, many of the countries, only a few of them, have to community. It's primarily due to the cultural difference. Open source community just speak a great language, maybe English. Somehow, it's far from that. I wish I was invisible, so I'm going to be a developer first. So email, it's an Italian thing, just like a certain insecure feeling, and just like I said, the traditional Chinese culture is different model association. If we share the same identity, it will be easier for us to build the collaboration connections. It's a social and local partnership, and the project meetup is crucial to bring those people on board. Back to the active software foundation, it's a virtual nice organization made up of materials around the world. As a mission is to provide software for the public, that's the developer focus on coding, where the foundation provides a dedicated service, such as infrastructure, legal entities, and actually trademark protection, legal protection framework. And it also provides guidance for the open source projects. And I think it provides a commonplace for the type of companies to work together. As an incubator, it's an official issue point for the project to use as an initiative to help those community to use the active way, aka mutual code, and practice the community over code. As strongly emphasize, it's a successful and can continue to survive over a long time. We lend each other from, we lend each other by doing and helping each other as a community. So this provides a very good place to make friends. And as a room mentor, I think we can go far from here and instead of providing the leadership, we can build up the national trust. This is a great opportunity for our virtual community. Our virtual community leaders and the potential coding projects to come up with as the officers. And so I organized the two meetings in Shanghai and I got the opportunity to be invited by Frank Rose and Justin and the two visits to China in 2018 and 2019. This meetup is extremely successful and we changed a lot of specific thoughts on community buildings and this meetup made a great project directly. One good piece of evidence is that the Shenzhen and the APSITs from the equipment mentor immediately after the meetup. In the end of 2019, I heard about local community plans from the APSIT platform community that I suddenly realized is this great opportunity I can do more. As more coding projects join together to hold the co-located meetup in Beijing, I was triggered by an ideal building, actually a local community in Beijing. I just spread it to the brownies of the APSIT local community and host the various events for the open source in Shenzhen. I share the information of the APSIT social foundations and what's important for the people and together. So this is the first meeting and we will take a look at the time. That's the pandemic and we were all down actually and this kind of meeting is asked what we can do to spread awareness of the APSIT. And I was quite excited about sharing this with the local community and we hope this public meetings are running for three years. In 2000, August, we held the first personal meetup to share the APSIT success story within the local community and we inspired hiring more developer and talent college students to join the open source development. Besides the holding the events, we are also publishing articles and making a podcast and we're also doing some translation work to build the content spirit of the APSIT program and the APSIT people. We market the great job of APSIT, we're debating our project for PMC members to share the open source journey podcast in Chinese and to promote APSIT bodies and the open source culture in China. Along with the community, we also put what I cannot make with the company's support for the sponsors Chinese, but yes, we successful host this virtual conference. LCA Beijing was holding and made a big step to boost the local awareness of the APSIT. And I cannot describe how I thought and to see everything start from scratch and how grateful and generous help from the communities of China. And besides the LCA Beijing, we also started LCA Center and trying to start LCA Xi'an and I just work as a mentor. And I'm passionate about championing those putting and making projects and how things will go through the innovating process. As a mentor, I work out just in the registration of the center. And running the local community, we're going to actually project the developer together. It's for the web, it's providing solutions. The big tech companies now is how to contribute to the upstream and actually our projects can work with these new products to tackle the common technical program. It's really a great experience for me to see more and more how the developers can work together to build a virtual ecosystem. So, I'll add it somehow. We can use the circle of Thailand to the local community to establish a connection to the people. It doesn't make a demanded connection and makes the championing to be capitalistic for our own people, we call this Xi'an. And the mentorship is quite, it's one of the best companies in Beijing and we can develop any credit in public. So, you can get a touch with us by through the email and this is Twitter and this is a VChat public account on our website. If you're interested, you can subscribe to it. That's the story I want to share.


So you're saying it's not possible for anyone to speak on a subject for many years and not have incongruence It's not possible for humanity. No for a human being to stay talking about a subject and not contradict himself It's not possible and this is a different presentation. You're wrong You're wrong, but that's all right because you're just going to keep asserting stuff as true without demonstrating it Well to you anything that does align with the reality and truth is just an assertion because you want imperative No, sir or something that's very no sir and stop pretending that you're actually going to be addressing My model of the world at all. We're here to address yours, but you haven't presented anything Do you have you haven't given us a mechanism? You've barely done anything definition wise and when I point out a fallacy You just accuse me of a straw man and then pretend that it's not a fallacy when it is It's the fallacy of affirming the consequent. Well, it's obvious to anybody


Hello in this lecture we're going to look at the master budget part six budgeted balance sheet if you haven't taken a look at the other five you might want to take a look at those first because we will be using components of those in order to compile the balance sheet at the end of this we will be able to list components of the master budget and compile the budgeted balance sheet this is going to be the components here we started with this sales budget we need to do it in this order sales budget then we had the production budget and then the production budget will be used to make the direct materials budget the direct labor budget the overhead budget as well as the capital expenditures budget the selling and administrative budget then we're going to have the cash budget then we can put together the statements the balance sheet budget and the budgeted income statement as well as the cash flow we also had some other worksheets in order to calculate the income statement we wanted to calculate the cost of goods sold in order to do that we needed to have the cost of goods manufactured so that's going to be the process that we're going through in this case in this one we're going to focus in on the balance sheet putting a lot of the stuff together in terms of the balance sheet remember when we think about the budget we often think about the income statement how we're going to perform over time the balance sheet is going to be where we are at as of the end of that point in time where we're going to be standing once the budget time period is over in terms of a balance sheet perspective all right so we have done this so far we've already done the sales budget that's number one step one we did step two we used that to do the production budget then we have the raw materials budget the direct materials budget and then the factory overhead budget the selling expense budget the general and administrative expense budget we used that to create the cash budget here and then the budgeted cost of goods manufactured so that we can get the cost of goods manufactured number that we would then use to calculate the cost of goods sold number we use that to then calculate the income statement so we've done all that so far we're going to bounce back and forth to some of these items in order to use them to create the balance sheet the point we are at at the end of the time period of course so balance sheet at the end of our budgeted time period where do we stand after this time period that we are budgeting for this quarter is ended that's what we're looking at we're not the assets will be the current assets we're going to start off with cash cash will be coming from the cash budget so cash budget we have the 40 000 that's where this 40 000 is here don't confuse that with the 40 000 at the beginning of last time's balance sheet so this is the balance sheet last at the end of last period which is of course the beginning numbers for this period the reason it's the same is because remember that's our minimum balance so it happens to be that we needed to take out a loan to get to 40 000 and because that's our minimum balance so don't get confused that that's the same 40 it's not the same 40 uh this is the beginning 40 this is the ending 40 the reason they're the same is because we made it the same in order to keep our minimum balance at 40 by taking out a loan in this case the loan at the end for that 8160 all right then we got the accounts receivable we're gonna have to do a bit of a calculation to figure out what the ending balance in the accounts receivable is so what we're going to do is we're going to take the beginning receivable which is going to come from last time's uh accounts receivable so we had the balance sheet as of the end of last period which is of course the beginning of this period at 342 248 that's where we start and then we're going to add to that the credit sales so we're going to have to figure out what the credit sales are our problems going to have to give you that in real life we're going to have to of course estimate that in this case the problem said that we have 1,447,200 in sales given by the sales budget here so here's the sales budget giving us this number here and we said that 70% of that the problem said was going to be on account therefore those are sales that are going to increase accounts receivable so here's where accounts receivable started then we had the sales on account increase in the receivable and then we have the cash collections from credit sales so we had to figure that out and we've done that in the past we did that on the total cash receipts from customers calculation here and so if we add these up that's what we received in terms of cash so of course that's going to be what's reducing the accounts receivable so if we take this and make it a bit larger like this we're going to say that the 342248 plus 346080 plus 329280 is going to give us this 1,017608 and then if we do the calculation we started off with 342248 people owned us money plus 1013040 that's what increased accounts receivable those with the sales on account minus what people paid us which was 10170608 and that should give us the ending balance of<PHONE_NUMBER>80 that's our ending receivable so we got to go through a bit of a calculation to get that that's what we're going to be out here on our balance sheet there's the ending receivable next item raw materials we're going to take that from step three in our budgets which is raw materials budget and we're going to take the ending balance in terms of units here and multiply it times the 21 per unit price and that will give us our ending balance of the 84,000 in this case so remember what we're looking at is where we stand as of the end of the time period that's what the balance sheet is in terms of the budget of balance sheet so we're going to take our ending amount here that's what we're going to have on the balance sheet at the end of the time period then we've got the finished goods inventory finished goods inventory we could take from the cost of goods sold calculation where we have here and this is going to have to be something that's given in the problem it's going to have to be something that we will estimate in real life what's going to be in the ending finished goods inventory and then if we add up the total current assets then we can take out the calculator here and that would be the 40,000 plus the 337680 plus the 8400 plus the 321360 gives us the 783040 that's our total current assets then we're going to have the equipment we're going to look in there's a property plant and equipment we can get that from the prior times equipment we had 600,000 then we have to look for the stuff that was added or taken away and this problem the only thing happened was equipment that was added it was all for cash that's why i'm looking at the cash budget in order to get that if we financed it and whatnot we'd have to think about find how much equipment we had purchased whether with financed or not in this case we had the 600,000 we had one purchase through this time period for cash of the 130 that gives us the total equipment 730,000 then we have the accumulated depreciation the stuff we're going to reduce the equipment by once again we're going to take the balance sheet from the last period so last period's balance sheet had accumulated depreciation 150,000 and we have the budgeted overhead budget gave us 21,000 a month or 63,000 on the quarter so the 150,000 plus the 63,000 in accumulated depreciation gives us this 213,000 so then if we take the 730,000 minus the 213,000 we have a book value of the equipment of 517,000 then we're going to have the total assets total assets being the outer column so the outer column of current assets 78340 plus the 517 gives us the $1,300,040 then we have the liabilities in equity we're going to move on to starting with the current liabilities first one being accounts payable we're going to go through a similar calculation that we did with the receivable in order to figure out what is in there now this is going to be a bit more simplified because of the way this particular problem was set up we're basically left with in the receivable this number here the September and but let's go through the calculation a bit in the long way just so we can see how this calculation would work and how you could see it applied to a different type of setup in this setup we're saying that we're going to purchase everything on account and then pay for everything the following month so if we think about this we're going to say okay then that means that there's 200,500 that's what we started off in accounts payable that's what was in there at the end of last month that's what's in there at the beginning of this month and then we're going to say okay then we had purchases of raw materials remember the assumption is that we purchased all of it on account so we purchased everything on account in this case for the entire month we purchased 611 474 all of it on account so that would increase the accounts payable then we have to think about how much payment for raw material how much did we pay and the assumption is that we pay the month following we pay for the full previous month the month following so that means that the amount we paid in in august we paid the 200,000 five and then uh in septem sorry in july we paid the 200,000 five that we that we purchased the month before and then uh and then in august we paid the 207 and then up september we paid this 212 for the purchases that leaves us then of course with this number so if we add up the 200,000 five plus the 207 224 plus the 212 625 we've come up with the 191 i'm sorry we come up with the 623 49 and if we then say let's take out the calculator and actually do the calculation here so then if we take the 200,500 we started with plus the 611 474 minus uh what we paid 623 49 we're gonna end up with the 191 625 here and of course that is the purchases that we made in september so that's why this one happened to wind up of course the purchases that we are left in september because we're gonna pay them all off in the following month all right so if we pull that over there's the 191 625 here next we have the short term loan payable 8,160 that remember we're going to take from our cash flow statement because that loan is fluctuated it's kind of like a line of credit we needed that in order to get to our minimum balance of this 40,000 in cash and then we have the income tax payable that's going to come from the income statement so that's going to be down here on the income statement we had to calculate the income tax payable that is what's going to be owed for income taxes on the balance sheet at the end of this time period then we have the total current liabilities that's going to be of course this number plus this number plus this number will give us the total current liabilities then we have the long term note payable that doesn't change according in this particular problem that was the 500,000 at the beginning of the time frame we're paying off interest only during this time period during this quarter therefore the principal does not go down so we're still at the 500,000 and now we're going to move to the equity section where we're going to have the retained earnings so we'll do the calculation for retained earnings which will be the beginning retained earnings which we will get from the last time's balance sheet so last period balance sheet ending retained earnings for last period beginning retained earnings for this period we're going to add to that the net income which we will of course get from the income statement so there's income we're going to add that to the retained earnings then we're going to subtract that from that the dividends that we paid out now we've recorded this in the statement of cash in in the cash budget so but I won't go back there so that's where that 10,000 it's coming from a budgeted the amount that we're going to pay out and that will give us the retained earnings so we've got the 208,788 plus the income 43204 minus the 10,000 dividends give us the ending retained earnings of 241,992 and that's going to be this item here then we're going to have the total stockholders equity which will be the 335,000 plus the 241,992 gives us the 576,992 and if we then add up the total liabilities in equity here's the current liabilities plus the note plus the total equity so these three are adding up to the 576,999 I'm sorry these three adding up to the 1,300,040 and of course the total liabilities in equity will then equal the total assets and so we are in balance in our budgeted balance sheet


What's up coach in this video? We're gonna talk about how you can collect automatic payments from a great platform We use called Sam cart. My name is Nick Aldearo. I'm a client success coach with make money coaching sports If you're looking to connect after this video Text me the word grow to<PHONE_NUMBER> Okay, so I'm just gonna go into Sam cart right here. I'm gonna click new product. So let's hit test and We want to do reoccurring right click there. Let's say we want to charge $150 for the month Okay, create product if you want to do a free trial you can click this button right here That's a good way to get people into the program, but we'll just do this for now Okay, so now This is where we can add some details So you can put to send an email ahead of subscription. So let's say we want to do that you toggle that on Let's say you want to do five days before. Okay, if you don't want that you would just take that off and Then you can put an internal name, right? If you want to like really Zero down where you know you just see that one and then the product name is different You could do that. So let's just say Let's say test 150 Let's say test monthly Subscription Okay Now we can scroll down and you can go into some more details You can add coupon codes here if you click that on you got a coupon code if you're gonna give that to somebody But this is a great way to have reoccurring payments and you don't have to do monthly We do you know, you could do three months six months. You can adjust it however you want So like for example right here. I just opened it up I can do weekly quarterly yearly custom days. Let's just say for now We'll do monthly. So initial price is 150 and then it'll be charged $150 reoccurring. Okay, so let's go to Checkout design and now we have all these designs that we could choose from on here to create our page Okay, so let's say for example We use let's see. What's a good one? Let's see some simple let's just Use this one right here Okay, so we clicked it. It's checked now we go to save and let's go to design. Okay Hold on one second Okay, so now You can see that the there's their contact now. Let's say we don't want we want these to be like More detailed right the cards go to check out go to settings go to check out form score all the way down And then you can choose So right now it's on minimalist and you want to do modern it'll show you like the cards You know, that's just a minor detail, but it could make a difference with people buying and not buying So now all you do is you just drag and drop. So for example, let's go to content. Let's create a headline Okay, let's just say Ask a ball skills program Okay, and then if you click here, you can see the mobile version like that's not that doesn't look good So what you want to do is you might want to make it smaller Okay, if you want it on two lines, you might be right there.  That's padding is just the distance between These two things. Okay, so now let's say you want to add a picture, right? Take take this drag the image right there You can either go from your computer or you can go to my image library So let's say something that we already have Okay, so let's just take this camp picture click it use image All right, so now we have we have a headline. We have a sub headline underneath Right looking pretty good And we have a picture. Okay, maybe we want to take away some padding click on it go to settings Make it a little bit closer. Remember padding is just the distance between those two Okay, so now we want to add some information about whatever we're doing, right? So let's say we want to have some bullet points. We take the bullet point right here We drag it underneath right. Let's say we don't like that color go here. We want to do black Cool. All right, and then we go to items, right? We don't want to do checkmarks. Maybe we want to do little basketballs Okay, we're gonna do basketball I mean, that's how we can change that and then we want to change all of them to basketball Okay Now we put in our bullet points. Maybe we say, you know Includes online learning No Train two times for a week Free zoom call Included right whatever you want to put so now let's say the space here is too big So we click on that go to settings and then we go to Line height so now we just drag it a little bit closer Because we don't want that big of a space Cool. All right, so now Maybe we want to put a little title on that so we go to heading Again, just drag and drop Whatever you want What this program Includes That now maybe that's too big we go here. I always want to make it smaller. No big deal Okay There you go. It looks better You can also add video. So what you would do is Take the video and you just slide it right in there now You have a video you can use a URL from YouTube or from Vimeo, Westia or a custom embed code. We won't go into that But you just know that you can use video if you'd like you can do a countdown timer as well So let's say now that doesn't look great on mobile So we're gonna change it there you go And let's say we want to change the background of that make sure maybe we want to make it white and maybe we want the The color of the clock numbers to be read Right go into here change it to red Okay, and now we go into the date and let's say On this date discount ends right so maybe we would go in here go back to a headline enroll before timer for You know $50 off Hey, you can say that maybe that's too big You want to change it? Here okay perfect and again if you want to change that color you would just highlight it Okay, like that Let's do it again Let's say we wanted to change the 50 color or maybe you can bold and change the color we go to the a and Then we want to make it. Let's say red to have it stand out All right, there you go. So enroll before timer for $50 off. So now this is going to just be going down as As as the date approaches more you can also put the exact date on there, of course So this is just a little sample of like what you can do Well, let's say like you wanted to like have them sign up as fast as possible So you want to take a button right button and you want to change you want to change that color, right? Let's just go with a white button and The background yeah, we'll keep blue and then the text is Subtext or no sample text Start now Hey Text color you got to make it something else Okay, so that's going to take you you can have it scroll down to the checkout Right, or you can have it go to a new page if you want but here we want them to sign up So we're gonna that that will force them to scroll down to the checkout and what's also great about this is if you Sign up for like the better version you go to settings and you have all these custom fields So like let's say we check that player's name You know, I agree to not yell or coach while coaches coaching I have read in all the terms and conditions. I agree. Whatever you have a 30 day cancellation policy You can put whatever you want Okay, because you can have as many as these as many as you want of these if you do the certain one Let's say you want to have an e signature right there a little thing for them to type their name and of course you want to have You want to have terms and conditions. So can we do that? Of course Now you can have it where it goes to another button using the button or you can have it right on the page I recommend that so let's go click here let's put terms and conditions now you don't have to have it here because you can have it at the bottom But let's just say you want to do it right on the page because you don't want any issues Okay, go to bullet points drag it down Put all your terms here, right? We showed you before how to how to search the color So whatever you want to put There are no refunds for any reason Or circumstance, right? Whatever that doesn't have to be your term, but Right and you can just fill those up and then you have a box that says, you know, you agree Right go back to settings Check out form And then you choose one of these where it says I agree to all the terms Right or I agree to the waiver Release form because you could put you could just go put the waiver underneath right there Right and again, it's just drag and drop You want to use the titles when you or the the headings when you want to make something stand out And then when you want if you want bullet points, you can use those again, you can go to line height Switch them up so you can make this page really really professional And obviously like go to content and maybe you wanted to add now I would I recommend breaking it up a little bit with some pictures. So you drag a picture there Right, okay, maybe and if you have them on your computer, you can choose from your computer But I already have some right here. So we'll use this one Use image Right. So now it's breaking up, you know, where the words aren't only the only thing there. So we put one here My library image if you want stock photos, you can go use stock photos. So you could type in basketball And then you want to use this cool photo here while going through the net Right, there's so many different things You could do so there are your terms and again, you can have your waiver take this drag the text And then you type all your waiver stuff I agree not to sue Coach, you know, whatever you want to put there Okay, and then they have to agree to all this now you can also put the terms on the very bottom So how do you do that go to settings? Uh, go to by the way, if you want their billing address pick billing address, right? That'll help you if there's any disputes go to phone number if we want we definitely want the phone number Okay And you don't have to have that but if it's something that you want to do and now let's say we want to have terms We don't want to have the terms here. We want to have them to go to another button So what you can do is You just click this box right here on for terms And then I have some urls that are already there You could put whatever url that you have and then this shows up it'll show up at the bottom Right here where they can click this to read it and they can have to agree to it right there That's another way you can have your terms But this is really good because it gives you the information it protects you with the terms and You can have this on reoccurring payment for your your yearly program Okay, um, that'll be it for this video. I don't want to make it too long, but this is like I mean, this is completely enough for you to get parents to sign up And uh, yeah highly recommend samkart. There'll be a link in the description That you can start for 14 day. I think it's a 14 day free trial All right, if you're looking for extra help and you want to talk Text me at<PHONE_NUMBER> if you want to connect we could talk on zoom about what you're currently doing And how we could potentially help you but if you want reoccurring payments with great pages and terms to cover yourself Um, samkart is what we all use in our accelerator program where we tell coaches to use and it is super super helpful All right, um, nick aldero. I will see you next video


Good afternoon. Good afternoon. Good afternoon. Good afternoon. Good afternoon. Good afternoon. Hello, are you there? Can you see this video?