Hello, my artist friends and visitors, and welcome to Monet Cafe. I hope you enjoy this painting demonstration that I'm sharing now. This was just one of those times where I just wanted to paint. I just kind of needed that, that mental break and don't you guys, I know a lot of you can relate to that, how the stresses of life and everything can be sometimes frustrating and overwhelming at times and the creation process of painting, drawing, is such an outlet and it's so therapeutic and so this time I just, I had a crazy past few weeks, everything's still a little nutty with our lives since the flooding of our home. Things are coming together, but it's still far from normal and so sometimes my painting is stretched out over a few days, so I have to, I'll sneak in a little time here and there, but the neat thing is I know you guys can relate. That's the beautiful thing about this channel I think and also the Monet Cafe art group on Facebook is that we all have so much in common. You know, it's funny in a world where everybody is divisive and speaking of so many differences and people are on one side of an issue or another. I think we're all really celebrating just the camaraderie and the connection that we have on this channel, in art in general and as a group in Monet Cafe on Facebook because I love being able to see your work and hear what you guys have to say. So, man, it just feels like a family, doesn't it? I just love you guys. So I'm not gonna give as much instruction in this video. I think I'm just gonna let you guys watch the process. It's only sped up four times. I know some artists will speed it up. You've got different degrees of how you can fast forward this and I don't ever like to do it too fast because you can't even see what I'm doing and so this one's only sped up four times, but this is a, in case you're wondering, what this bright red thing is I'm painting on with pastels. It's a board that I have created myself. I do have a few videos on how you can create your own pastel surfaces. Not only do pastel papers, sanded papers get expensive, but sometimes I like the results of making my own board better than a really smooth pastel paper that's already available for sale. The reason is because if you like the loose painterly style, often you can get your strokes that you use to apply your surface to kind of show through and it just has that neat artistic feel to it. So this is a piece of foam core board. One of the techniques I often use where I take foam core board or matte board. A lot of people have shared you can get scraps of matte board like people make mats and frame shops and often they will give you scraps for free so you can use that matte board as well to make your own painting surfaces. So this is a piece of foam board and I did, I painted on my concoction. I think this one was with Fine Pumice Gel and an acrylic paint that's very translucent. Notice how brilliant that reddish, orangeish, pinkish color is. I like to keep the translucent, the brilliance of the white paper still kind of in there. If you pick a real opaque color it's going to look kind of dead. So that's why I usually pick underpainting colors that are brighter like that. So I'm going to, you'll probably have already seen where I put up the little information icon where you can click if you want to see how to make your own boards like this. It's a lot of fun. It's good to kind of set some time for yourself just to have an afternoon of making your own pastel surfaces and then the neat thing is they're already for you. And sometimes it's just inspiring like I have all these different colors of these boards I've made and sometimes just pulling out one that has a certain color tone to it it just kind of gets me in a creative mood and is very just creative in itself. So as you can see I'm doing a lot of Terry Ludwig pastels, Terry Ludwig, Terry Ludwig pastels. They're the big chunky square ones and notice sometimes I paint with my right hand too. That's simply because sometimes it's more convenient on that side of the paper or the board and a lot of you, if some of you are left-handed you will realize and relate to what I'm saying is that left-handed people have to learn to be pretty ambidextrous because we're in a right-handed world and often like when I was in school we didn't have left-handed scissors hardly ever you know so I learned to cut right-handed and and so that's kind of an advantage that usually left-handed people are somewhat able to perform with their right hand. So and also you may want to try painting with your opposite hand just because it gives we get in patterns or habits with our dominant hand of strokes being a certain way or a certain flow to it and often if you switch hands you'll get a little variation and sometimes more creativity when you try that so just you know give it a try sometimes. So now I'm just going to let you guys enjoy this process and I just I wanted to say how much I appreciate you all. I spent a little melancholy the last week losing a pastel artist friend that I had never physically met but I had been her friend online actually before Facebook on a website for artists called Wet Canvas. I learned of her pastel work she's been doing pastel work longer than I have her name is Paula Ann Ford and I admired her pastel work for years and she was always so helpful and so generous to answer questions of anybody in the Wet Canvas soft pastel part of it. There's different forums in Wet Canvas it might be something you want to check out just find the the soft pastel forum and there's artists sharing their work kind of similar to Monet Café art group on Facebook but anyway so Paula was just just a beautiful soul and she loved God's earth and she just recently lost her battle with cancer but she was a believer and I can only imagine what beauty she's experiencing right now so we miss her and so I'm going to dedicate this video to her and I know a lot of you know her if you're in our group on Facebook and you've already expressed your your condolences and so anyway let us just all enjoy every precious moment that we have on this earth let's keep sharing and growing and loving and painting yes all right enjoy this I might pop back in in a minute


All the health experts are trying to coerce us into getting more exercise, and I guess they're right, both in terms of health and etymology. Exercise earlier referred to military exercises, coming from Latin exarchitium, training exercise of soldiers, but before that it's believed to have referred to the driving of draft animals as it is made up of x, out, plus arcara, to prevent enclose, so literally remove restraint. Arcara comes from the Proto-Indo-European root arc, hold, contain, guard, which also leads to the words arc and arcane, and when arcara was combined with the prefix calm together, it produced coercara, to control restraint, which came into English as coerce, originally meaning to restrain by force of law, before shifting to its modern sense.


Hey guys, welcome back. So today I thought I'd share my most recent op shop haul which is just a collection of things I've gotten over this past winter because when I came last year It wasn't nearly as cold as it has been this winter. I swear it's just dropped like 10 degrees. It's been so so cold Especially for Gold Coast weather, which is quite tropical more on the summer kind of side But it's been really cold So I had to restock a lot of my clothes because I prepared for warm weather not cold So I didn't have anything warm to wear. So what I'm gonna show you a few of the things that I got now everything I got today was 11 dollars all together. It was amazing I went to a new op shop the Burley op shop, which I will link in the description below if you guys want to check it out I'll link their Instagram and things Yeah, so without further ado, I will show you my little haul for this winter Okay, so this is the first thing that I got so I have these trackies. They're from cotton on body I can't give you the exact price because when we did the transaction at the op shop It was a bit of confusion. She thought I was gonna pay card end up paying cash And then I didn't end up getting the receipt for it So I actually know what each individual thing costs. So all together it's 11 dollars, but I will put the original Price I can find online for each item. So the trackies they are for length. I just like scrunching them up Especially on like warmer days. I'll just wear trackies And just bring them up to like three quarters. They're so comfy I even wear them as pajamas with this pajama set that I got actually get the op shop as well Which I'll show you instead So these are the trackies that I got from cotton with a brand is cotton on body and they're so comfortable. I Love them so much. I always wear them Most like most of the time on just windy cold days like trackies on my go-to rather than like jeans and things I feel like they're just extra warm That's what I could lounge around in my track pants all day. That'd be my favorite thing to do and the second item is this sort of Cropped jacket. I love it so much. So I do have another jacket that I've shown in previous op shop videos But I only have the one so I was like I need another jacket because I can't just keep wearing the same one every day Winter or just be super unclean by the end and it just wouldn't work So I thought I'd get another one and I really like the cropped one because I can wear this when I go Exercising outside. They just have like a cropped jump if I go for a run or after I finish exercising I can just chuck it on top and it looks really cute too. This is now brand I think it's like from K-Mite or Target So it's not super expensive but for the price that I got it I thought was a great bargain and it just looks super super cute. I love it. I love cropped items I feel like I'm super super bright. Let's just turn me down So this is the pajama shirt. I do have the shorts and I'll put them on in a sec I just thought I'd show what I usually wear it with so this winter I've been pairing my cotton on trackies with this pajama shirt It's like the perfect combo because it's not I'm wearing like full winter pajamas because it gets a bit hot for that But I'm wearing like half summer half winter and it's like the perfect combination for this weather at the moment It's just been really cold at night within like hot in the day The brand of these pajamas is actually Davenport and it's like I got an AFL kind of Person on the as a pattern. I think I just love them I've gotten so many compliments from like my housemates and family who've seen me wear it and like but they're like these pajamas I really like them too. I just think they're really cute and just really like the area They'd be great for when summer comes around and just great winter as well because I Compare them with walking. So this is the pant top combination It's pretty simple simple some of the Germans, but I bought This baby boo dressing gown to wear at night because it can get so cold and in my room I don't have a heater or anything So and I tend to leave my window open because it allows nice fresh air to come in but that just means the wind gets in So this is from Target So I brought dressing gowns to sort of stay warm as much as I can and It's just a little bit small like in the sleeves, but I thought it was so cute cause There's a little baby boo symbol Like a little pattern embroidered on it. I love it. It's so cute But it was like the warmest one I could find at the up shop where I went Sorry, it was like all hair on it from when I brushed my hair full. Yeah, this is the warmest one I could find it is probably a size too small, especially in like the sleeves But that doesn't matter because it keeps me really warm. It's really snug and it's done It's jogged this winter because I was really cold before I got it. So yeah This is one this one is Also from the same up shop actually everything I got today was from the same up shop because I was just in need of winter clothes Like really badly. So I just went to my favorite up shop, which was the Burley up shop in Burley That's the name and I just got as many winter things as I could find rather than going from up shop to up shop And also that one's the cheapest up shop that I can get things from in my area I found it's the cheapest one around whereas Vinnie's and Lifeline and All the other ones even the orbit up shop is a little bit more pricey like slightly more So secondhand so it's not that much, but this one is usually sells clothes for one to two dollars It's just such a bargain. So I really love that up shop. So this is the sort of summery more autumn I guess spring kind of dressing gown. It's super cute too. I love it It's the brand love-to-lounge So I haven't heard of this brand before I thought it might be lounge, but it's not the same Different evidently. So this one actually fits much better It's actually my size not the size too small And I love the color and it's really snug too. So on the warmer days and as it's starting to get warmer now I will wear this one As it gets a bit more warm, but still chill enough to like have something that you need to throw over the top But it's so comfortable. I feel like just wearing it for the rest of the day Just being my pajamas all day. So that is my winter collection up shop haul I will be sure to share if I collect anything else next year because we're heading out of winter now So I thought I was no point me getting anything else wintery because it's starting to warm up And I thought it'll just end up sitting in my cupboard and just take up space So I thought next year I'll do another winter haul collection And I'm hoping to get like a coat and beanie because I thought of the things I need now I think they're the last two things that I kind of need for like a nice kind of winter set But yeah, thank you so much just to get this whole video I hope you enjoyed it if you do check out Burley op shop Please let me know or if you go to any other op shop that you'd love and you recommend or any other places on the God coast that I could check out that you that are your favorite op shops, please Please let me know in the comments below I would love to know about other places or if you do check it out You may see me there at the Burley op shop every now and then let me know what your favorite item of the haul today was Thank you so so much for sticking out this whole video and being here until the end It means so much to me. I hope to see you guys again soon. Take care and I'll see you hopefully in my next video Bye


So YouTube team keep it clean before we get into this video. I got to give a special shout out To Rob fuse to Rob McCall and to Dominic Henson Now the three of them they're Ravens fans who unfortunately over the past couple of weeks They each lost somebody very close to him Robert fuse this morning. He lost his fiance Robert McCall he lost his mom and Dominic Henson. He lost one of his brothers. So it's a very um It's super unfortunate man. It's a very unfortunate circumstance When you lose somebody that you love when you lose somebody that's close to you and it's probably like one of the worst parts of life I mean because it's painful but We we want y'all to know that we all rocking with y'all we rooting for y'all Make sure you keep your heads up keep pushing keep going and just Just just don't stop don't stop now take some time for yourself now take some time for yourself to sort of take a step back from everything Take a breather and just really reflect on everything reflect on all the positive times that you had with the ones that you lost and just Keep trying to be positive about things man And be there for your family to be there for your friends and your family and whatnot and just be there for other people And they'll be there for you too. We all here for y'all and we want y'all to know that we love y'all we appreciate y'all and It takes a lot of strength for y'all to even be willing to share those personal aspects of your lives with everybody So feel free to reach out whenever And know that again we got y'all so team keeping clean sort of transitioning to This move with the Baltimore Ravens They're signing Javan swan Javan swan He's in Undrafted rookie free agent Says that he went to rookie camp with the Pittsburgh Steelers But they that obviously didn't work yourself out He worked out for the Texans and that didn't work out but the Baltimore Ravens They like what they see and they decided to make it official and make that move and bring him on to the squad Now I looked him up. I see yeah, he did go to Indiana and like it was brought out. He went to Stanford as well He'd been playing he's an interior defensive lineman His numbers they're not eye-popping anything like that But at the same time interior defensive lineman, they don't get eye-popping numbers Well, this is Aaron Donald but besides Aaron Donald They don't get these eye-popping stats and a bunch of tackles and a bunch of sacks anything like that Because they do a lot of the dirty work and the linebackers and the outside linebackers defensive ends They're usually the ones that get the pretty numbers like the linebackers They get a bunch of the tackles the defensive end and the outside linebackers. They get a bunch of the sex But the interior defensive lineman, they do a lot of dirty work that goes unappreciated So one of the reasons why they're signing him is because They just lost last week toward the end of last week Xavier Kelly another undrafted rookie free agent They lost him to an Achilles injury. So his season It's unfortunately over before it even got started And that's what always say is the worst part about football is injuries because every team goes through them A lot of players go through them and it can just it can not only change a Game not only change a season, but they can change careers Because it could be a guy on a brink of getting his shot. He's looking good performing. Well, then all of a sudden He gets hurt and things aren't the same ever again So we'll see how it all works itself out with Xavier Kelly now what he is a candidate for and what's most likely gonna happen like 9.9 times out of 10 is that the Ravens wave him and Then he clears waivers and then he reverts back to the Ravens and then they can put him on injured reserve So he'll be with them for the the remainder of this season and then he'll be able to give it a shot next year It's very similar story to Jacob Breeland the tight end from did he go to Oregon? I want to say he went to Oregon But Jacob Breeland from last year He's a tight end who the Ravens signed but he was hurt when they signed him But obviously they like what they saw so they still sign him anyway, and they wanted to keep him around They waved him. He cleared waivers. He reverted back to the Ravens and he went on injured reserve So that's why he's still with the Ravens now So we'll see what happens with him, too. Now the Ravens they did announce It was announced about maybe 20 30 minutes ago that they had also brought in Another defensive lineman Darius Kielgo. They worked out a Darius Kielgo and he Because I looked up a little bit on him and he's actually NFL veteran though. He's a veteran He spent some time with the Lions. He spent some time with the Broncos and spend some time with the Titans as well But over the past two years, he didn't look like he got any playing time I'm not sure if he was on the practice squad or not But the Ravens also brought him in now. I believe their roster size right now is at about 89 or 90 with this move It with this movie puts it at either 89 or 90. I Forget what is this around there? so they pretty much got a full roster and They who knows they may end up signing him as well, but the Ravens right now For OTA's and everything they had a shortage of defensive linemen because they're They're the main guys the guys who are expected to make the roster like a Kaleas Campbell Brandon Williams Derek Wolf and Justin Ellis those guys weren't at OTA's and oh, it's not concerning anything like that It's not like oh my goodness. Where were they at? Why didn't they show up? It was voluntary so they didn't have to be there Even though I know a lot of y'all talked about they say a man I remember when I was playing football my coach when he said voluntary that really meant you need to show up But in the NFL, it's obviously a bit different but with those guys not being at OTA's then there's a shortage of interior defensive linemen and Just because you have a shortage. It doesn't mean like you're gonna. Oh, okay.  You got to take advantage of those opportunities You have to because yeah, the Ravens are watching you and you really fighting for a roster spot But then it's a possibility that other teams are watching too and the Ravens could put in a word for you Be like, hey, we got a lot of defensive linemen, but this guy right here. He's really good We know he's gonna be a stud but all he needs is playing time We can't offer that to him right now and the way that our numbers game matches up right now It's just it's not gonna work out so they could end up putting a good word for you And whether they release somebody a wave somebody or they traded somebody to a different team That could really set you up for the future So it's very important that as a as a backup you take full advantage of every single opportunity that you possibly can So we'll see how this entire situation works itself out. Anyway Dominic Robert and Rob We all rocking with y'all man Keep your heads up and like I said do not feel afraid to reach out feel free to reach out whenever Whenever Team keep it clean is rocking with y'all. We love y'all appreciate y'all keep spreading positivity man. We out


In this presentation, we will take a look at the audit process related to long-term debt. So thinking about those long-term liabilities on the balance sheet, auditor needs assurance that the amounts on the balance sheet for the various types of long-term debt are not materially misstated. So of course, that is our goal. First, a word from our sponsor. Well, actually, these are just items that we picked from the YouTube shopping affiliate program, but that's actually good for you because these aren't things that were just given to us from some large corporation, which we don't even use in exchange for us selling them to you. These are things that we actually researched, purchased, and used ourselves. Here we have a Western Digital WD elements, 20 terabyte USB 3.0 desktop external hard drive we use as part of our backup system, noting that if you lower the number of terabytes of storage, the price will lower dramatically as well. When you're thinking about a backup system, you usually think about an online system or an external hard drive system like this, or ideally some combination between the two, giving you some redundancy. You can also work directly from an external hard drive like this, but there are some drawbacks to doing that. One being if you use this as your primary drive you're working from, it's no longer a backup drive, and you're going to need a backup system, possibly another external hard drive and or some kind of cloud backup system. And if you're working on something that takes up a lot of short term memory, a lot of RAM, as you're working on it, such as video editing, the external hard drive can slow up the system. So you might want to come up with some kind of system where you download the project you're working on to your computer, to your C drive, or possibly to a solid state drive, which is a much more expensive external hard drive as you do the work. Once the work is done, then save the project to an external hard drive such as this. If you would like a commercial free experience, consider subscribing to our website at accountinginstruction.com or accountinginstruction.thinkific.com where we have many different courses. You can purchase one at a time or have a subscription model given you access to all the courses, courses which are well organized, have other resources like Excel files and PDF files to download and no commercials. We're considering the accounts of long term debt. Our goal in the audit is to make sure that those amounts are not materially misstated or at least to give an opinion and some assurance that those amounts are not materially misstated. Also also needs assurance about the recognition of interest expense. So whenever we think of long term debt, we automatically think about interests because those things will be related when we start to test long term debt, the value of long term debt. We know that interest has to be involved given the fact that it's long term. If it's correctly restated in the format of the loan or the long term debt, whatever form it takes, if it's correctly stated as long term liabilities, there should be some time of interest related to it. For most of the entities, it is more efficient to use a strategy of conducting substantive testing. So this is one area note that our normal process when we go through the auditing process is we say, let's test, let's look at the inherent risk. Let's take a look at the control risk. Let's hope that we can rely on the controls and then do less substantive testing. The long term debt is one area where we still want to look at the controls. We still want to understand the controls as part of the audit process. However, we're probably just going to spend more time on the substantive test to really fill up the bucket that we need of the types of assurance we need because of just the characteristics of the long term debt. And we'll discuss a little bit about more of those as we go, but just note that long term debt, probably we're going to be jumping to and we're going to be doing more of just the substantive procedures. Although we still want to understand the internal controls, we're probably going to do a lot of the substantive testing in order to really fill up that bucket to get the evidence we need. Now we're going to take a look at inherent risk. So we're going to go through our process as we have done with other accounts and account types. So we're going to take a look at inherent risk. We're going to take a look at control risk. And then we're considered the types of testing related to controls and the types of testing related to the substantive tests. So normally assessed at a low to moderate level because the volume of transactions are typically low. So when we're thinking about long term debt, we're not really considering a whole lot of transactions. And typically then the inherent risk can be considered to be lower. It also means that we can do more testing in that we can basically test more of the transactions given the fact that there should be fewer of them. The accounting is not complex. So the accounting for normally long term debt is fairly straightforward. Most loan structures and bond type structures, although they can be a little bit confusing given the interest and the time value of money type of calculations, they're usually put together in a fairly straightforward way. However, there could be exceptions. They could be formatted in complex ways in certain circumstances if someone chose to do so. So in that case, there might be higher inherent risk. The entity often receives third party statements or amortization tables. So we can typically under a normal loan put together a fairly straightforward amortization table if it's a straightforward type of debt instrument. And we often have third party information, third party documentation, which we would consider to be more reliable and therefore more trustworthy in terms of our testing process. However, the amount, the amounts are often large with regards to the long term debt and the financial markets have developed sophisticated and complex instruments that have characteristics of both debt and equity. And if so, if we're using complex type of instruments, in other words, if we're having debt financing that's formatted in such a way that we're using complex instruments of financial instruments that have both a debt and equity component to them, well, now it gets a little bit more confusing because we're not using basically straightforward types of loans, straightforward amortization tables. Anytime, of course, we add the complexity to the loan or the bond structure, it's going to be more complex. If we just have a straight, normal type of bond, a normal type of loan that's going to be paid back at some fixed amount and we can make an amortization schedule that's standardized pretty straightforward type of thing. Anytime we start to vary that a lot more than the more complex the structure of repayments, the way the interest is going to be calculated terms to the loan, then those things are going to add to the level of complexity and the inherent risk with relation to these instruments instruments will, of course, be higher as well. When a substantive strategy is followed, the auditor will still need sufficient understanding of the business's internal control system. So note that we will be thinking about more of a substantive strategy. However, within the audit process, although we're probably going to depend on a substantive strategy, you might think, well, then why are we even thinking about inherent risk or control risk, we should just skip them, go straight to the substitutes testing, since that's what we're going to do anyways, because the only reason we might think to do the controls and inherent risk testing is to lower the amount of substantive testing, but that's not necessarily the case. We also we want to get an understanding of the inherent risks and the controls in of themselves as part of the audit evidence, it's just part of that understanding process, even if we plan on basically taking more of a substantive test procedure and still applying in essence the same procedures we would, no matter what our assessment is on the controls and inherent risk in essence. So now we're going to think about the assertions and control activities related to long term debt, assertions and control activities. So we have the assertions of occurrence and authorization. We want sufficient documentation that needs to verify that the note or bond was correctly authorized. All large debt commitments must be approved by the board of directors or by executives who have been delegated this authority. So basically we want to make sure that there has been the proper delegation of authority. These could be large dollar amounts, of course, we want to make sure that there has been authorization for them. Now note that occurrence might be something that we're not as concerned with or we wouldn't think is be as big of an issue or as much of a risk to the audit perspective. Because remember occurrence would mean that there's something on the books, and then we'd go back and there and there's not any transaction that really relates to that item on the books. But we're talking about liabilities here. So there might be an error where a liability is on the books. But if you were thinking about something like fraud or something like that, an intentional misstatement, you would think that you wouldn't intentionally look bad by putting a liability on the books, which wasn't actually incurred. So therefore, from an audit perspective, we're probably not as concerned with thinking that there's going to be a liability on the books that wasn't incurred as we are with basically completeness, which is going to go on the other side of things. So possibly having a liability that happened that wasn't on the books would be something that if there was an intentional misstatement, we would think would be more plausible to happen. Again, the only reason that wouldn't be the case is if you're trying to look bad. And the only time that's the case is usually when you're dealing with taxes. That's the only time a company tries typically to look bad. Otherwise, they're going to try to look good. And so you would think that's the way it would go. With regards to completeness, business should maintain a subsidiary ledger that has information about all long term debt owed by the company. So we're thinking that on the books, we're going to have the amount that's going to be in long term debt, we're going to need the detail of the amount that's going to be included in long term debt. Typically, we would have a subsidiary ledger similar to a ledger that we might have for like accounts receivable, accounts receivable, what's owed to the company, subsidiary ledger breaking that out by who owes them customer. Here we're thinking we have the controlling account of say, notes payable or bonds payable and or bonds payable. Then we're going to have the detailed in the subsidiary ledger that's going to show us the multiple bonds that may be included in that one amount. Notice that if you look at the trial balance, there's like many different ways a company might break this out on a trial balance. They might just have one controlling about account on the trial balance, and then have multiple of the subsidiary ledgers that breaks it out into the different loans that are involved that make up that one controlling account. They may have say two accounts on the trial balance that they maintain a short term and a long term portion breaking up the short term and long term. But each of those having multiple loans involved in it that you'd have to break out in a subsidiary ledger, or they might break out multiple different loans in the trial balance, so that if we have like five loans, we've got five trial balance accounts that give us the controlling account. But we're still going to need the subsidiary ledger, which is going to give us the detail of that, including the short term and the long term portion, because oftentimes if we pay something like monthly, we're going to have a short term amount that is due and a long term amount. That's one of the more complex things that we as the auditor have to audit for that the company needs to basically break out in some format. So just note that if you're working in a company, you want to consider those different options, how do I want to track my loans? If I have multiple loans, do I want to have a master account for each loan? Or do I want to group them in one account and have a subsidiary ledger that breaks them out? How am I going to deal with the short term and long term portion? With regards to an audit, we would expect that all to be kind of figured out at this point in time, have the, if it's a publicly traded company, we would expect this and we would have the two breaking out between short term and long term. We would want to get the controlling accounts then or the subsidiary ledgers and double check that the amounts are correct, that the loans add up to the amounts that are in those accounts, the short term and long term portion are breaking out and broken out properly. If you look at a smaller company and you're doing a review or an audit or something for a smaller company, this may be an area where they need help with is basically making sure those amortization schedules are done properly and making sure that they have the proper breakout between the short term and long term portion with relation to them. Amount recorded in the subsidiary ledger will be reconciled to the general ledger. Then we'll think about the assertion of valuation. Notes and bonds will be recorded at face value minus any unamortized discount plus any unamortized premium. So we're going to put these on the books as liabilities for the face amount and then account for amortization of unamortized amounts for discounts and premiums, those of course related to bonds. So bonds are a bit more confusing because of these discounts and premiums and you'll recall that the discount and premium just means that when we sold the bond, we sold it at some other rate than the market rate resulting in a discount or premium. If we sold it for more, if we sold something for more than the face amount of the bond, we sold it at a premium. If we sold it for less than the face amount of the bond, we sold it at a discount. We've got to record the discount on the books with relation to the bond payable itself. Then we need to amortize that discount in some way. Now the easy way to do it, which is not completely proper way to do it, you wouldn't do it this way unless it's an immaterial amount, would be to just straight line method it and take and reduce it and record it to interest along with the bond payments. So that if it was a semi-annual bond, you would basically reduce it an even amount every time period. However, we should be using the effective method, which basically will allocate the interest more in alignment with the face value of the bond. It's a more proper method to use in terms of the accrual method. So that's what we would be expecting and testing for. We would need bond amortization schedules to make sure that it was indeed amortized in accordance with the effective method. The essence of this process, of course, is that the reason the discount's on the books and the reason the premium is on the books is because of that difference in interest rates. And therefore, these amounts are going to be written off to interest over the life of the bond. The next assertion is classification. Controls need to provide assurance that notes and bonds are correctly classified. The major issue that controls are in place to ensure that the portion of long term debt that is due in the next year is properly classified as short term liability. So this is our major classification issue. And again, it's one of the major things that it's going to just be a problem with regards to the bonds and the notes. Oftentimes, we have monthly payments on a note. If it's a long-term note that's going to be over a year, we're going to have some portion that's going to be due within a year, short term, some portion that's going to be due sometime beyond the year's time period, long term, we're going to have to break those two things out. This is going to be an adjusting type process because it's going to be something that isn't really practical normally to do with regards to every payment. So most businesses will actually do this as an adjusting entry periodically at some point in time at the end of the period, monthly or basically yearly. We need to make sure that that is broken out correctly. How can we do that? We actually usually have to look at the subsidiary ledgers and possibly go to the amortization schedules to see what amount of the payments are going to be due in the short term in the long term time period. Primary issues to make sure that the portion of long term debt that is due in the next year is correctly classified as short term liability. So the short term liability portion, the amount of the debt that we're paying next year needs to be short term. And remember that doesn't mean what we're going to pay because we're going to pay possibly, we're most likely going to pay both the principal portion and the interest, but the short term portion of it is only the principal portion. Why? Because the interest hasn't been incurred. If we recorded the interest portion as short term liability, even though we know we're going to pay it, that would be like us recording the liability for something like the electric bill that we know we're going to pay some or the rent. We know what the rent is in the future on the building, but we're not going to record it now as a liability because we haven't used the building. We haven't incurred it yet, even though we know we're going to pay it. And the same would be due for interest. Even though we know that part of the payments we make our interest, we haven't yet incurred that expense because we haven't gone through that time period and rented, in essence, the money. And therefore, we're only going to record the thing that has been incurred. And that's going to be the principal payments that are going to be paid back. So the principal payments, the only portion that we're going to be thinking about when you're breaking out the short term and long term portions.


When I first walked up to the ship I thought she would look bigger but as I got closer and closer it was a different story. Being on the inside it is a lot bigger than I thought it would be. On the outside it doesn't look as big but that's a little bit disconceiving. However I also thought that it would be a lot darker. There's a lot of light everywhere. I thought that it'd be a lot more cramped. I also thought it'd be a lot dirtier. It's a lot cleaner than I thought it would be which is really nice. So the first time that I saw my rack my initial thought was how am I going to fit into this thing? It's super small.  A lot of people don't have that luxury it's just because of my build. Overall I am happy to be here. I am doing what Marines are trained to do and I wouldn't trade it for the world.


I was completely oblivious to the fact that Muslims were not supposed to date. I just thought we're a religious community. I know that we have to practice abstinence, but what's wrong with dating? I'm hanging out going, you know, I just knew that we had to practice abstinence. So I would actually take my girlfriend to the message with me for a juma. Just wait right here, I'm coming right back, right? Sitting in the lobby of the message, right, just in the veranda, just wait right here, right? I would introduce my girlfriend to brothers. So I'm like, this is to honey, my girlfriend, man, you know. And brothers would be like very uncomfortable, but I think they would just be shocked like, is he crazy or you know that? And I was really just completely oblivious, you know. And one day I was in the mall and there was a brother at his kiosk. And previously I had gone by his kiosk and introduced him to my girlfriend. And I asked him what he was reading. And he said, I'm reading a book on el amro bil ma'arouf on nahyu anin munkar. I'm reading a book on enjoining good and forbidding evil. First off, I had never heard the word enjoined before.  I've never heard a non-Muslim English speaker say enjoined. I've never heard that before. I'm just enjoining samariko. I've never, you know, at least I'm reading a book on enjoining the good and forbidding evil. And I said, what does that mean? He said, well, if someone is doing something wrong, you should encourage them to do right. I said, like, give me an example. I said, give me an example. He said, like, if there was a young brother that was spending time with a young lady in a way that I thought was potentially detrimental for his spiritual development, this book is offering lessons about how I should approach that brother. And I said, well, how would you approach him? How would you approach him, right?  I mean, the main message of the book is that I should think very carefully before I approach him. And then he moved to the next topic. And that was all that he said. And I sat there thinking, hmm, I wonder if there's something wrong with what I'm doing. And so I inquired of people and they told me, yes, this relationship that you have is completely inappropriate. And just to be Muslim, I called my girlfriend the same night and told her, we can't keep doing this. You wanna get married?  Of course, when I get married. Okay, I just thought I would throw that out there. Because that's what brothers told me, you know, that we would have to be married. And that was just the end of that. Never talked to her again. Never seen her after that. Just to practice Islam.


Aerial footage shot on March 27 showed rocks and land by pool harbour drenched in oil after about 200 barrels of reservoir fluid leaked into the water. Anglo-French oil company Parenco's UK unit said on March 26 that a limited oil leak occurred at one of its well sites in which farm endorsed it, southern England. Parenco UK said the spill was being contained and an investigation will be launched. Any spill is an extremely serious matter and a full investigation will be launched to ascertain what happened in pool harbour, Parenco UK's which farm general manager Frank Dye said in a statement. Parenco UK produces about 40,000 barrels of oil equivalent a day, of which about 14,000 barrels is from which farm. Pool harbour commissioners said it activated an emergency oil spill plan and the pipeline had been halted, with booms placed on either side of the leak. PHC also warned that people should avoid using beaches within pool harbour until further details are available.


The people of this country, the people of this country, have been killed, so did the citizens of Nepal. People of this country, they have been killed. But some of them died, some of them have been killed. If they were to die, then it is in the eyes of the people of this country. That is what is happening to me. I am getting bigger and bigger. You can't even imagine the power of my people. I don't know if they have the power to kill me. You


Why are you here? Wow, to see me, that's a terrible reason.  At least that's why I hope you're here. And the thing I want to talk about is learning because I'm really into learning. Learning for me is very, very important. Now, I'm going to tell you a little bit about me. I am Mike Stonkey. I work at Puppet Labs. I run release engineering and product security. I wrote a book a long time ago. It's really out of date. You can still buy it. I still get royalties. It's awesome. Don't read it. I also started the Apple package repository also with some people at Red Hat way back in the day. My story is mostly about growth. At Puppet Labs, we were 35 people. When I got there, we're 390 now. I've done a few in-person interviews to hire people. And I buy a few, I mean like 125 or 140, something like that. But the thing that I really try and evaluate when I'm trying to hire somebody is what's their drive to learn? What's their passion? Can they learn? You can hire people with experience or you can hire people that want to get experience. Learning is very important. And it also means that they enjoy their job. People that, you don't hire somebody to do the job they already did. You want to hire someone to do the next job, the next thing they're excited about. Happy people are people that are learning all the time. You want to be happy in your job, you need to be learning. So, this title was really about organizational learning. Well, organizational learning means that the individual is learning, that's expanding to the group, and that's expanding to the organization. But most of your learning happens in unstructured ways. A lot of people think you need to go to a class, or you need to buy a book, or you need to have some type of formal thing, but you don't. You can learn through trolling. So, really what I like to do is just start talking and come up with the worst idea possible and see how long I can talk about it and get people to believe me that it's a good idea. And then we start figuring out why is this a good idea? Is it not a good idea? Wait, was that bad idea actually a good idea? It turns out that sufficiently advanced thought leadership is indistinguishable from trolling. So, I love bad ideas. I love bad ideas so much that we have a day on the calendar once a week marked for bad ideas. Monday, we dedicate it to it. Why?  So let's just add bad ideas on top of it. And actually, it makes Mondays very fun. So I'm going to give an example of coming up with a terrible idea. When we were switching away from Ruby, we had to deliver a JVM onto our on-premise software. Now, delivering a JVM is not necessarily the easiest thing in the world. There are some problems there.  Let's ship it inside a Ruby gem. So, why is this a terrible idea? Well, you're like, okay, we can deliver it in a post install. We can do a compile thing. You're gonna have to have Lib also already there. We can't define C-Libs with Ruby gems and say you need this. You're not gonna have to wait 35 to 45 minutes for the compile to happen. I don't think you can sign Ruby gems in all versions of Ruby gems. We have no security. This is awesome. So, that wasn't the best idea, right? But, what did we learn during that? Well, we learned that, one, I come up with absolutely terrible ideas. And the other thing is, there's some new approaches to a problem. So, my team didn't know a ton about post install actions on Ruby gems. They didn't know a ton about what the security model for Ruby gems looked like. But we did get to learn that. Because we were like, wait, is this a terrible idea? Or is it actually even possible? The possibilities you wanna know about. The junior folks were like, I have no idea what you guys are talking about. Why is this a good idea or a bad idea? But in the end, they get to participate in the conversation, they get to absorb it, and they get to learn. So, during this debate, one of my senior colleagues and I just decided to switch sides. And I'm like, nope, this is a terrible idea. Let's not ship the JVM as a Ruby gem. Which, by the way, it is a terrible idea. But you switch sides and you start attacking the idea. And you're like, well, these reasons I don't like it. And it's really important that you attack ideas and not the people. So, this teaches healthy debate on a team.  You're enjoying each other's company.  The organization, like Soil and Green, is made of people. Teams are made of people. I want the organization to improve. A quick word about sarcasm, though. Some people don't like it. I don't get it really, but other people don't. So, be careful about sarcasm, especially if English isn't your first language or you don't know somebody or things like that. It can be weird.  Anyway, invest in your learning. When you invest in your own learning, you level up yourself.  And that levels up your org. We also have other days of the week where we do crazy things in my team just because I like to enjoy things. And also on Friday, please don't forget about Dr. Dre. Anyway, I'm Mike Stonkey. You can follow me at Stoneman Twitter.  So, anyway, cheers.


This is why DJ Zinnle will always inspire women in Mzansi. South African artist Zinnle Gianna aka DJ Zinnle, is one of many local celebrities who have taken some time to spread positivity for this women's month. Heading to her Instagram page, the hitmaker shared a beautiful snap of herself while reflecting on the theme of this year's theme. She also proceeded to wish her millions of female followers a happy women's month while encouraging them to tap into their power as strong, intelligent, and hardworking women. Many of her fans loved the positivity and proceeded to wish her a happy women's month too. Over the last few years, DJ Zinnle has successfully built herself an empire around her music, jewelry line, and with business. While she has already achieved so much, the 38-year-old mom of two is not showing any signs of slowing down when it comes to chasing her dreams and goals. In light of women's month which officially started on Monday, August 1 this week, the C. Yabonga hitmaker headed to her Instagram page to spread some light, love, and positivity around the month which is dedicated to shining the light on women and how strong they are. Hello August. For 2022, the UN given theme is gender equality today for a sustainable tomorrow, which aims to recognize women who are working to build a more sustainable future. Wishing a very happy women's month to strong, intelligent, talented, and simply wonderful women. The post received a number of reactions from women who are truly inspired by Zinnle. Many of them took the opportunity to wish her a very happy women's month.


Hi, I've just had an amazing experience using the awesome studios here at Redback Connect in the city. Sarah Gonzalez, Daniel Kim, Alicia Hawkins and the team here not just looked after me but gave me an experience that I certainly will remember forever. If you want to take your webcasts or your digital conference events to a next level get in touch with the Redback Connect team here, since you can.


Welcome, welcome, welcome to the Jenkins Pipeline Authoring SIG meeting for Friday, April 24th, 2020. The world is still in shambles. I hope everybody is safe. I hope you are well. My name is Marky Jackson. I am one of the SIG leads for the Pipeline Authoring SIG. Before we get this started, I would like to say that the, this SIG is governed by the Jenkins Code of Conduct, which essentially boils down to just be nice to one another.  With that being said, welcome everybody again.  And I don't know whether to cry, which I won't do on camera, or to start laughing and think somebody's trying to punk me. Liam, I am going to, as we always do, turn it over to you. I believe I can make you the host. With the most, which I have now done. Okay, okay. The doc has been updated for today's, for everybody that's joining. I do have to leave at 920 for a work related meeting. We think that this may be a short meeting. And with that, if everybody can just add their name to the attendees list in the doc, I have dropped the link to the doc in the getter channel. I will drop a lazy link into the chat here as well. If you could just add your name there, that'd be awesome. Yep. Okay. And. And I'm gentlemen. I am sharing that document on the screen now. I don't know whether or not it automatically comes up or what. There it is. So, yeah. Welcome everyone. Open items for the, for a day. Why don't we. Get started. Multi job. All. Where did we get this? Oh, right. I did not. Everybody needed to read this document. I can say I've read it. Okay. I have not. Would you like to talk about it at all? Essentially, this is a proposal that's being put forth. By, I forget who it was. I want to say it was Steven Foster. And he is actually put a super awesome proposal together. I would like to talk about it in terms of. A roadmap item. It is super solid. I think that this could be a roadmap item. What I was hoping for. And I will ask that we can table this until next week's meeting. Sure. Because I would like Steven to be here to actually talk. Talk about it. Right. Yeah. I don't want to butcher any. Yeah. So we're just going to start with the next one. John's like a plan. The same thing for the Jira queries. I, what I need to do is actually add a label for like pipeline authoring that we can use. And also. And throw some, some issues in there. Let's see here. Markey. What's the meeting. You want to talk about. Meeting Cadence, you want to talk about? First of all, just to go up one back to the JIRA query. I did create that roadmap. Thank you, Oleg, for helping me with that creation. And we did link a few tickets in there, but we can definitely still use the query. As far as the Meeting Cadence is concerned, I have sent the email to the SIG mailing list. I got no feedback. I have a pending body of work on my local environment to submit the PR. I have not done that yet. The PR will be to update the Cadence that the last Friday of every month will be a meeting where we will go over roadmap items and do sort of a stand-up style. This is what I've worked on. See where we are with those given items. I have not done that PR. I will have that PR in some point this weekend. I already have it written. I just got to find the time to actually pull the trigger on it, which I have not done. That's my status. I'll do it this weekend. OK, cool. I'm looking at the pipeline PR that you put up on the... Yeah, if you scroll to the bottom, you'll see a link to it there. The actual PR. That's the actual PR. And now these items are now on the official Jenkins roadmap. OK, Doki. Excellent. We will need to do some edits. For example, pipeline was Yamal first version was released today. And I think we need to move it to current at least. Yeah. We tend to discuss the meeting next week on Thursday. During the last time slot for EMEA meetings for pipeline ordering. And if anyone wants to participate, just let us know. And for the rest, some scrap is still needed. And I guess there is still a mission I can to create summaries for these projects on the pipeline ordering seek page. Is that correct, Mark? That's correct. I can also, while I'm doing the PR, I will do the PR to move the pipeline as Yamal into current. I'll add that to my PR. OK. Before it escapes me, I saw a pipeline documentation. I feel like I saw something on the Twitter verse somewhere that the Google Summer of Docs is coming around. Do we want to consider submitting something to Google Summer of Docs as part of the pipeline authoring? Thank you. I don't think we should be missing a deadline. Oh, legs like, don't threaten me with a good time. Yeah, so actually, we had a Google, sorry, documentation seek meeting today. And I briefly presented what we have now. I will just put a page to the agenda. Long, convenient read. Everyone is welcome to submit a political request and the proposed projects there. And we are really open to any ideas, especially since JSoT is not the only way to facilitate documentation. We also have October 1st. We also have community breach and other areas. So if you have a project which you would like to propose and document, it would be a great step to start. And then I'm happy to edit any way you want. Mm-hmm. And there we go. Relief. Cool. Thank you. So, Steven, while you were talking about Google Season of Docs, is it something you would consider to be a mentor there, assuming that it's about pipeline or maybe even specifically about libraries, and so forth? So that's a great question. I think that as part of this SIG and the charter, we've had conversations before about documentation. I think we should maybe set aside that we have a longer meeting. When is the deadline for submitting proposals for that? I think we probably want to figure out what a reasonable MVP is for what our ideas are for documentation improvement as part of this SIG and propose that as the idea for Summer of Docs. I certainly have plenty of other ideas around templating and stuff, but I think specifically to this meeting, we should try to capture some of our ideas for the pipeline authoring in general for submission. Yeah, so our deadline for application submission is May 4th. So what does this date means? On this date, we submit application to Google and Google starts processing this application. The deadline for technical writer applications would be something mid-July, if I recall the timeline correctly, it's linked from the JSOD page. So it would be a hard deadline to submit your project. Obviously, earlier you do that, higher chances that you will get an applicant. And if you could at least summarize something by May 4th, it would also help us and increase our chances of being accepted because a number of interested mentors, a number of project ideas, use that criteria when applications have been selected. So if we're gonna talk about it, if we're gonna make a submission, we need to do it probably next week. We need to figure it out. Okay, next week is the deadline? Well, because if the deadline is May 4th, then our next meeting is a week away and then the May 4th is right before the meeting after that. So we're gonna have to talk about it soon. How do we feel about next week's meeting potentially being drafting this submission? I think it's a lot easier to make sure it gets done if we all just crank it out as part of the meeting, talk about what our idea is, and just get it done. Sounds good to me. Sounds good to me. Yeah, fine with me. So just to clarify, Google's Season of Talks is a bit more relaxed than Google's Season of Code. So we still have a project ideas page, but there you just put an abstract, let's say one paragraph describing your project idea and link to your own materials like a pipeline authoring stick where you provide more details. So yeah, it's perfectly fine, though I don't think it requires a massive brainstorming to be submitted, but if you do it, if you scrap existing tasks, it will be a great improvement for the project in general. Okay. That makes sense to me. Let me see, what else did I do there? Mark, you can feel free to actually put your comments into things, you don't have to like, you put a little comment on the side here somewhere and I don't know where it went. It was a comment that didn't need to be in the body of the doc. I'm not shy about putting it in the body of the doc if I think it'll help. Okay, cool, just making sure you know. All right. So let's see, that's what we have on the schedule. Yeah, that's all, actually all we have. And I think that's a fair time to make this a short meeting. I think we're all kind of, several of us that are under time constraints or pressures. Before we, if we could just spend just a couple of minutes and this is optional, if you'd like, for any of the people that are new here, I do see we have a lot of new people and I would like you to get a chance to give your introduction about yourselves, who you are, and again, that is totally optional. Do not feel obligated to have to do that. No. Okay. And I consider that as a new comment.  Sorry for that. I'm one of the newcomers here and this is my first kind of online video meeting for this group. I had been in Silicon Valley for a while, for about 30 years, well, about five years, I would say, working with Jenkins, very interested in technology and what it can be done with this and continuous integration, continuous deployment, delivery, and it's amazing too and would like to contribute as much as I can to different projects that we have, guys. And I'm really interested in this. Thanks. Thank you very much, very much, Vlad. I see you doing a lot of work in the community lately and it's very, very welcomed and greatly appreciated. Last one. Anyone else? Me, it's Jason. Hello, everybody. Well, I've been working with Jenkins for more or less for one year. I reached out to you because finding more information about necessity we have in your company, well, finally we found your rule and I wanted to know more about the roadmap of Jenkins itself. Basically, my search was about testing of pipelines and well, that I'm very interested in if I can contribute in anything else would be great. Cool. Welcome. Excellent. Anyone else? Well, with that, I welcome all of the new people. We hope to see you again next Friday. I think this is a meeting record for us. On two levels, the most participants in the fastest meeting we've ever had. Yeah. Well, if nobody has anything else, I'd like to tell everyone have a great weekend, be safe, be healthy, and we'll see you online and next week. Excellent. Looking forward to it. Thanks, everyone. Thank you, everybody. Thank you. Thank you. Bye, bye, bye.


You've survived the wildfire, but now there's a lot of important questions. Where do you start? How long is this going to take? And how do I work with my insurance company? Don't be afraid to speak up. Don't be afraid to ask questions. We tackle the five most frequently asked questions asked by wildfire survivors. But I'm still a little lonely. And get you answers from the experts. That's all coming up next on this special How To Disaster Recovery Show. Hi, thanks for joining us. I'm Brian May in the Cal OAS newsroom. It is a question we hear in every disaster. Now what? And if you're a survivor, it's an important one. There's a lot of things you need to know to begin the recovery process, and there's a lot of information to consider. In this show, we've put together five of the most frequently asked questions, and we've reached out to the experts to get you the answers. For many, the first question is really the first step. Where do I start? Where do I go to get help? For the two largest and most damaging wildfires, the Mendocino Complex Fire and the Car Fire, those impacted should start at what's called a Disaster Recovery Center. Sometimes you may also hear it referred to as a Local Assistance Center. And these centers are a one-stop shop where local, state, and federal agencies come together specifically to help you with information and services. The Disaster Recovery Center for Lake County is located at 9460 Main Street in Upper Lake. It's open Monday through Saturday from 9 a.m. to 6 p.m. closed on Sundays. And for residents of Shasta County, the Disaster Recovery Center is located in the former Kmart building at 2685 Hilltop Drive in Reading. It is also open Monday through Saturday from 9 a.m. to 6 p.m. closed on Sundays. If anyone has suffered any damages, any losses, please let us know. You need any type of assistance at all. What we're here at the DRC Disaster Recovery Center is to put a face-to-face to your recovery needs. So anything that you may need, register with FEMA. You don't have to come into the Disaster Recovery Center. You can register by calling 1-800-621-3362 or our website, www.disasterassistance.gov. You can make all of your preparation, all your registrations right there. For more information on either of the Disaster Recovery Centers, you can go to wildfirerecovery.org. You can also find links to your local city or county website with specific information about the disasters. So now that you know about the Disaster Recovery Centers, the next question is what else is available? Often there's rumors and misinformation that may lead you to believe that you're only qualified for limited assistance or worse none at all because of your unique circumstances. Well, the experts we talked to say it's important to explore all of the possibilities and don't make assumptions. Don't rule yourself out for federal assistance. A lot of times folks do. They think, well, I'm not going to qualify. I had a pretty good insurance policy. Maybe my home wasn't completely destroyed. You've got to get yourself registered. You know, one of the things that's really interesting about the car fire in particular is we've got a lot of folks that suffered significant wind damage, but their home wasn't destroyed by fire. Those folks are still potentially eligible for federal assistance. You know, we've got faith-based organizations that help folks sift through the debris and find artifacts, family heirlooms, other, you know, cherished items that may have survived the fire. We've got the American Red Cross that oftentimes has financial donations that they can make available to individuals. You know, and oftentimes there's tremendous charitable contributions happening through local non-profits and other foundations that are set up that have funding or other resources available to help address needs that government or your insurance may not be able to address. If you're looking for a way to make sure you're getting the most help available, ask this simple question, what else is available for me? Often we find that special programs and services like those offered by community-based organizations are announced at local community meetings or town halls. They're not just an update on the disaster recovery process by local officials. They're a great way to find out what else may be available for you. This is the one everyone wants to know, especially if you've suffered a major loss. How long is this going to take? And every disaster survivor we've met wants to get back to normal as quickly as possible. So this is an important question and often one of the hardest to answer. There's perhaps no one better to ask this question to than someone who's been through it. Paul Lowenthal is one of the nearly 9,000 residents who lost their homes in the devastating October 2017 wildfires here in California. His perspective though is a unique one. He's not only a survivor but a first responder, a firefighter who left his home to help save others and in the process he lost everything. From the initial onset, you know people are always eager to get ahead. They're eager to start moving forward with the recovery process and they get edgy, they get nervous because they don't see a lot of activity, they're not sure with what the city, the county, the state or the federal government are doing. People also need to understand that there's decisions that they can make really early on that can help them move forward quickly. There was a group of about 12 neighbors that all came together and met pretty quickly after the fire and started talking about contractors and architects. And that's a prime example of how neighborhoods immediately came together and recognized that there's going to be needs that we're all going to have and how can we work together to help us collectively move forward. Lowenthal says the journey to full recovery can be a long one. Although there's no set timeline for how long it will take, he recommends being patient, take your time and most importantly talking with others who have been through it. It shouldn't be a journey you take alone. You're likely familiar with the peace of mind that comes with being insured. It's something that you have but hope you'll never use. Many homeowners and renters policies cover wildfire damage so contacting your insurance company should be one of your first steps. But how do you make sure you're getting the most from your policy? Well the California Department of Insurance provides special assistance to those recovering from wildfires. I think people immediately assume that they're in an adversarial relationship with their insurance company and they may ultimately be. But the first thing you need to do is to call your insurance agent, call your insurance company and ask for a copy of your policy. That is once you've secured your safety and the safety of your loved ones and you've stabilized your living situation. Call the insurance company, call the insurance agent, ask for a copy of the policy, have them walk through the contents of the policy with you. Second, most homeowners insurance policies have coverage for your out-of-pocket expenses when you've been evacuated. Even if your home hasn't been touched by the fire or the disaster, you can still be entitled to get your lodging costs, your transportation costs, your food costs, anything associated with your living expenses while you were evacuated outside the home might be covered. There's a lot to consider and often a lot you may not know. The California Department of Insurance has posted helpful resources on their website including the top 10 tips for wildfire claimants. It's a checklist everyone should go through when considering making an insurance claim. It's even helpful for those who haven't been affected by wildfires. Commissioner Jones says if you're not certain you're getting what you need from your insurance company you can contact his office and they are happy to help you. You can call them at 1-800-927-4357 and you can find that top 10 checklist at insurance.ca.gov. So we've covered a lot already but before we go you may at some point ask yourself, is there anything I'm missing? And the simple answer is yes. Often survivors are overwhelmed by the daunting task of recovery and it can be an emotional journey so it's understandable that you just can't know it all. Perhaps the better question is what else do I need to know? Here's two experts with some answers. That you're not in it on your own. There's a lot of people that want to be able to help you. I mean you see people come out of the woodwork when a disaster strikes. When Cal OES works to help communities recover we work with a whole community of partners from the federal government, local nonprofits, the Red Cross, faith-based organizations, and similarly for the individual they need to realize that there's a multitude of organizations out there to help you but you're your own best advocate in finding those organizations and reaching out to those. Don't be afraid to speak up. Don't be afraid to ask questions. By not asking those questions it's just you're left with that unknown. There's a lot of agencies that are directly involved with the recovery operations that have whether it's a hotline, whether it's a person that you can physically talk to and email. They're all resources that are available for people to reach out and get those questions answered. So let's condense all this information you've just heard into five simple but important tips for those affected by the wildfires. First make sure you register with FEMA. Even if you don't think you're eligible for federal assistance that should be step one in your recovery process. Next make sure that you visit your local disaster recovery center or local assistance center. Again we've got all the information and the location of those centers on our website wildfirerecovery.org. Get a copy of your insurance policy and have your agent go over that policy with you. Document everything, every conversation with your insurance company and your contractor really anyone that you talk to about rebuilding. Remember this is going to be a long process and the more you document the better off you'll be down the road. And finally as you heard if you have questions and you will ask them. Be your own advocate and make sure that you get the answers you're looking for. Oftentimes additional help is available all you have to do is ask. For more survivor information for the car fire you can go to the Shasta County website and Mendocino County has a website for survivors of the Mendocino complex fire. You can also visit the recovery website for the state of California. That again is wildfirerecovery.org. For all of us at Cal OES, I'm Brian May. Thanks for watching.


Actually, that's not the screens screen shot. It's up here It seems darker than what I was just in See that it looks like the area I'm in now. They're riding on the backs of those things And oh, he's at 10 So he's at the corridor at 10 on that. Let me look at this. Oh He's right here. See on that thing. He said near area five.  All right, where'd he go? I don't know if the flies are leading me or not, but Seems they are how that just stayed the screenshot a little bit better I would have noticed that that that was not area five that They were actually in That's that's the case of the writing not matching what actually is oh They're patrolled a patrol near area five. No, they're they're actually in area 10 service Which weighs up. All right. What what what what what what? What I can't Seem to risk Frank, I think I needed Frank for this chat and I think I told him to leave him behind I wouldn't say see here's the thing man Just because I'm not playing the game doesn't mean I'm not interested or is died It's just that other games come around and I have to play what people want to watch and Truth be told no, I wasn't enjoying Zelda in the beginning until it opened up and Number two nobody showed up to watch it So that's two that's two dings against it right there I Mean it opened up. So I mean I got past the annoyance. I Think I need to I need Frank for this but Frank's not here because I told him to stay home and I don't know how to get him back.  Is he at camp I need you buddy or I hit you with the hammer Well now I gotta do that all over again Fun times at Buanahai. I know how to get to the place So maybe I can just go there now This is actually right where I need to be Talk to you yet.  I'll talk to him. He probably has a quest Go around this I think it was right now Yeah, man, I mean, I was gonna play Zelda today. I might still do it. It's just My turn is pretty hot right now. I'm having a good time with it. So that's a good combination And on days like today where I just want to chill You ever those days where you just want to like this, you know chill. That's how I feel right now. That's why I said It's a chill stream. This is not right. I Don't remember where they are. Oh, it's up there. There we go Yeah, I mean the PC version is getting good views so overall I mean, if you all talk pure numbers if I stream like in the middle of night, I get the best numbers Like if I do like a 8 p.m. Started like 8 or 9 and then go like 4 or 5 in the morning That's usually the best for my stream, but you guys will go nuts if I do that So it's not always about what's best for my stream I always have to look at what you guys want to do to my loyal faithful viewers that will watch me if I play Getting over it or something so pure purely numbers wise. Yeah, I'd be streaming in the middle of the night There we go. I love how these guys talk It's like synchronized meowing. I got a horn chat. Oh, no, I don't I gotta do these I got you two of these Wow, okay, all right, we'll find two of them There's one right now, that's the wrong guy There he is. Let's go to him You know what brings in the numbers Minecraft actually it doesn't. Thank you Lord. Welcome, dude Wait, this guy's here now. What do you wait back up back up back up back up back up What are you doing here? He's just some about four star optional quest Do I have to do that? Let me read. Hold on You can have the troops out by asking your partner out there To sign you up for the four star optional quest Yeah, this this this follow instructions chat It did sound like you were saying no my no my Yes, I keep clicking instead of right clicking. I'm sorry Why is everybody losing their points? Not sure if my message went through or not. No, that's the first message from you Did the change badge? I don't remember for some reason. Thanks for making me feel like a dirt. Oh Oh, I reloaded I gotta find them again and I probably should load up for a fight. Well, there we go. It's gonna cook with our hammer All right chef's choice mm-hmm Go on the tent get our gear It's funny how when an MMO gets a new expansion everybody goes Back to their MMO That they they just want to play MMO What's up me? I'd rather play monster hunter world I would you please sir sir madame Um, but yeah, everybody's on the wild train sir. Everybody's that's not well. Wait. There he is. You have to fight this guy Oh, he got me in the face. I got you back out I'm coming back Well, the ultimate stuff is the face in the neck and the kneecaps stay right there Okay, we're good.  I'm sorry Uh, wait, you move Why are you limping? Why are you running? Why are you running? Why are you running? Oh, let me slide down this. Let me slide down this. Let me slide down this. Let me slide down this Oh, he's not even there. Okay, twitch is dying Is it new? Are you coming back? Where's another one? I'll take you all on Stay right there. Hold that number Wait, you're the same one. It's gonna hurt All right, we're coming back to you Sir, you can't run away from me. No He keeps running He keeps running What happened to beam dot pro you mean mixer dot com It's a mixer now, dude Where'd he go? It's going pretty strong. They're actually growing Oh On the back of your face Oh uppercut This the brother right here. This ain't even the other one. I think I think this went with the two charge Oh, I missed Come back here Come back. Oh, I pulled it up for some reason. I got two hurt Tiki ziki yaku's I climbed so slow it seems I'm out of the stamp. They're next they're right next to each other No, you can't run Fine Wait, all right. I'll let you run. I'm gonna give this guy a present Yeah, all this for me. Yeah, all this for me. You ready?  All right, let me kill this first.  What what's happening? I'm getting flashed by his buddy No, come back. Wham Okay, okay. He's flashing him Uh Wait, no, come back please. Where are these two going? They just run around both of them both of them hurt Ah Oh, come on. Get some of this Get some of this No, put the put it away. Let me get your boy. Hold on. I'm gonna cut them up If I cut him up, I mean not do that. Okay I'm coming to get you. What's up, man? It's going good. I got to kill these dudes to get my palico a hammer Another hammer I get my palico a horn. Oh, he's going to sleep now. I use all my barrels All right, so here's the thing I'm gonna do this. I Mean it hit y'all y'all shouldn't have been there and see. Oh, that's funny Right now I'm using the ladybug set for paralyze And I'm like it. Oh, I can't get any more flash bugs Yes, ladybug alpha flash bugs You need he has increased see my hammer Threaten them Okay, cool. So we're done We got that. I'm gonna equip it immediately and then we'll work on getting the What's the one you guys are telling me to get the plunder blade right to steal So I got to do the rotten veil one Thunder blade talk linear research or area 13 of the rotten veil. Okay. I'm loving it We should go with the expedition Those armors fears are coming handy Sure Okay, I need some more barrels. I think I got a little bit more money Let's do about 30 by that pop up by that pop up by that pop up by Did I um, I Don't have all around.  It's not near full Wait, do I have any fertilizer going on it? I don't think I do without any points I Got a little bit of points now We'll just do I Got bugs and 250 points whatever some of that big jelly. Thanks for the host. I'm no king.  And we go to area 13 get my palicle weapons chat Our palicle gadgets I didn't equip it way I forgot to equip it I'm okay So area 13 It's just where Down here. Yeah, it's down here I feel like I'm missing a Camp shouldn't be a camp on this level. I feel like I'm missing the camp only got two here Don't touch me as I look at the map three sir. Yeah 13 All right, so Wait around an area for the older girl to drag a carcass onto the chamber Either defeat the older girl on or let it leave Wait for the plunder or grim to cat and investigate the carcass and run over to it. All right easy enough But first I got talk to this guy to start this otherwise probably nothing's gonna happen and the thunder is rolling Watch you be here already. I don't see a dot yet. Oh, yeah, this is where I had to steal the meat. I Remember this Yeah, I'm still using mouse keyboard. Yeah, third guy here to talk to yeah, he's he drags the carcass And one of these rooms, but I'm just gonna open all these vines. I don't see anybody to talk to No, we had the winning street yesterday.   If you guys are just joining me. I'm trying to get the plunder blade from my palico and I don't see the guy to talk to you here So I'm wondering if I should reload Because this keeps I'm just immediately thinking that something isn't the right state that blue always stands out to me This is not there's slash berries There is nobody to talk to an area 13 unless No, there's nobody Hmm. I might just have to wait for the older gear on the drag of carcass in here. I'm gonna jump in the bed. All right. No, Mel See you later, dude lump of meat Yeah, here's a carcass So Wait for the plunderer grimoire king cat to investigate the carcass Thanks for the follows guys There are no grimoire kings on the map on this level. Oh, he's coming. He's coming back I'm gonna hide in the corner, or maybe he's dragging the carcass now Yep Here he comes He says look a grimoire king I'll see him though. Do you guys see him the palico saw him, but I did. Oh, here he is. Here he is Okay, there he goes All right We triggered it. I guess he just had to exercise patience It's amazing that he was right in the other room, but the little marker didn't Didn't signify that until I actually moved. Hey, there's a pig. Wait, how do you do that?


The human gut has a diverse collection of microorganisms, making up some 1,000 species, with each individual presenting with their own unique collection. But it wasn't known whether this variation is on a continuum or if people cluster into specific, classifiable types, until this famous study analyzed the gut flora of people across multiple countries and continents and identified three so-called enterotypes. There were people who had lots of bacteroides in their gut, people who had a predominance of prevotella species, and people who stooled instead grew out of a lot of ruminate caucus species. Pretty amazing that with so many hundreds of types of bacteria that people would settle into just one of three categories. But they figure our guts are like ecosystems, just like there's lots of different species of animals on the planet. They aren't randomly distributed. I mean, you don't find dolphins in the desert. In the desert, you find desert species. In the jungle, you find jungle species, because each ecosystem has different selective pressures, like rainfall or temperature. Well, this early research suggests that there are three types of colon ecosystems. You can split humanity up into three types. People whose guts grow out lots of bacteroides type bacteria, those whose guts are better homes for a prevotella group bacteria, and those that foster the growth of ruminate caucus. And if you think it's amazing, they were able to boil it down to fit everyone into just one of three groups. Subsequent research on a much larger sample of people was able to fold ruminate caucus into bacteroides. So now everyone fits into just one of two groups. So now we know when it comes to gut flora, there are just two types of people in the world. Those that grow out mostly bacteroides, and those that overwhelmingly are home to a prevotella species. The question is why? It didn't seem to matter where you lived, male or female, how old or skinny you are. What matters is what you eat. This is what's called a heat map. Each column is a different grouping of bacteria, and each row is a food component. Red is like hot, meaning a close correlation between the presence of this particular bacteria and lots of that particular nutrient in the diet.  A reverse correlation, meaning lots of that nutrient is correlated with very low levels of that bacteria in our gut. They looked at over 100 different food components, and a theme started to arise. This column is bacteroides, and this column is prevotella. Note how they're kind of opposites. When it comes to things like animal fat, cholesterol, animal protein, bacteroides is red, and prevotella is blue. When it comes to plant components like carbohydrates, prevotella is red, and bacteroides is blue. Here's a simplified version, clearly showing the components found more in animal foods like protein and fat are associated with bacteroides, with the Bacteroides entero type, and those found almost exclusively in plant foods are associated with prevotella. So no surprise African-Americans fell into the Bacteroides entero type, where most of the native Africans were prevotella. The reason this may matter is that Bacteroides species are generally associated with increased risk of colon cancer, our second leading cause of cancer death, yet almost unheard of among native Africans. The differences in our gut flora may help explain why Americans appear to have more than 50 times the rate of colon cancer.


Welcome to the ITU studio here in Dubai in the United Arab Emirates where I'm pleased to be joined in the studio today by Mr Mario Manovec who is the director of the radio communication bureau here at ITU and we're here in the radio communication assembly and about to go into the World Radio Communication Conference. Mario, welcome to the studio. Thank you, my pleasure. Let's talk a little bit about the radio communication assembly which it leads into the World Radio Communication Conference. A little bit like, I don't know if it's like the calm before the storm or at least the calm before the rain. Perhaps you could tell us a little bit about how this will feed into WRC which is of course an extremely important event in the radio communication calendar. Of course. Well, the radio communication assembly is also held every four years just before the World Radio Communication Conference and its main role is to agree on the work plan or the work programme for the radio communication sector during the following four years. So the World Radio Communication Conference has to be prepared. So we have many agenda items that can only be discussed at the conference if a previous work has been developed in terms of studying the proposals on sharing spectrum and use of spectrum for various services how do they affect other services. So the only way to ensure that decisions made at the World Radio Communication Conference or WRC for short are sound is that they are based on studies that are made during the previous four years. So the radio communication assembly will agree on the work programme for the four years to prepare the following World Radio Communication Conference. So this assembly is reviewing the work that has been done during the past four years and agreeing on the work programme for the following year. This is one of the objectives. The other one is to approve the recommendations which are the standards that were developed during the past four years. If I may highlight two of them, one of them is the standard on IMT 2020, which is known as 5G. So the 5G that everybody is talking about and everybody has in their mobile phones or wishes to have comes out of the ITUR, study group 5, and it is part of the work that has been done and that the assembly is going to confirm and going to approve the continuation of this work on what will be IMT 2030 now, which is the sixth generation of mobile communications. The other one that I cannot avoid mentioning that is a source of a lot of pride for us as well is the standard on HDRTV, which has been the object of Amnemi award this year by the academy, the television academy. This is like an Oscar, but for the TV. And this is the third Emmy award that we have in ITUR, and it's the work of study group 6. So as you can see, the study groups have meaningful work done in order to, let's say, achieve the standards that are then used in radio communications around the world. And this is not less than the WRC in terms of importance, and it leads the way for a successful WRC and the way forward. So last time we spoke, we were at the ITU studio in Geneva. We're now here physically in Dubai and the preparations have all come together. I just really wanted to find out what are your impressions now that we're here physically in the United Arab Emirates. Well, it's very exciting to be here again. The United Arab Emirates have hosted all major ITU conferences but the WRC, and now they met the challenge of hosting a WRC as well. So the premises are great and all the organization is very well done. They are very well experienced in this. They know ITU requirements and how we run the conferences so everything is ready. And they are excellent hosts, so they are waiting all our participants with everything ready. And I'm sure it will be the right venue for this difficult conference to take place and to ensure good results, we hope. You mentioned it's a difficult conference. Obviously, there are lots of issues to be discussed and lots of issues to be agreed upon. What happens on a day-to-day basis at a conference such as this? I mean, is it really dotting the I's and crossing the T's? Is it arguing over one word for several hours? Because at the beginning of this week, as you say, this conference at the Radio Communication Assembly is in preparation for the World Radio Communication Conference. And already there were some concerns about working very, very late nights, etc. But I know that obviously you're a veteran of this and I just really wanted to find out what your anticipations are for the work ahead. Yes. Well, the assembly has a problem of timing because it's very short. So it's five days and we have a very long agenda so that's why we have late hours from the beginning. But it's not mainly because of disagreement. It's more because of a workload and the time allocated for that. In the conference it's different. In the conference we have a problem of agreement on various agenda items that are very controversial. And this is not particular to this conference. This has been the trend in the last conferences. And in my view it will continue to be the trend. Why? Because the spectrum is always the same. It's a natural resource that is rare, that is limited and it is not growing. So we have always the same resource. But what is growing is the amount of services and applications that we are developing that use spectrum. So we have more and more needs for spectrum while the spectrum is always the same. So that's why it becomes more and more difficult to identify and to agree on bands, spectrum bands for new services or for new applications or for new technologies that will be accepted by all because it will affect immediately another service that is working on that band. Because there is no wider spectrum today. So everything is already attributed. So we have to share. And so any new attribution will affect an existing one. So that's the dispute between services, between priorities, between industries, between government priorities I would say and between the needs of the scientific services and the earth observation services that are not commercial but they are equally important to safeguard the planet, for outer space activities, for scientific research and all the commercial ones that are much more, let's say, if you want to lobby it for. But they are equally important and they are all trying to, let's say, defend what they have acquired so far but at the same time trying to get new spectrum for new uses and new services. So this is going to become more and more the case as we go forward because humanity loves mobility. The human being doesn't want to be plugged to the wall and they want everything to be accessible wherever they want, wherever they are and whenever they want. So it will be the trend for the future as well. And looking ahead, what do you think will be the most important issues, perhaps, over the next five weeks? We will have in all areas important issues to be discussed. We will have in the mobile communications identification of new bands for AMT. In WRC 19 in Egypt we had identified for 5G. Now they will try to identify additional bands for more propagation in the mid bands for this same technology. We will have also for satellite communications. As you know, satellite communications is being experienced at revival. So now with all the non-gestational satellites we have new constellations that are being launched with thousands of satellites and many more that are in the making. So it's not only a spectrum issue, it's also a regulatory issue. The regulations that we have are not up to date with the advance, the quick advance, the fast advance of this new generation of non-GSO satellite constellations. So we have to try to update them. We have also maritime and aeronautical communications that are becoming more and more important. We have these famous earth stations in movement that are those that are in the planes, in the boats, in the trains or even in anything that moves that you want to keep connected while you move and keep having Wi-Fi and internet in the move. So for that you need an earth station that is connected to the satellite while the vehicle in which you are can be an airplane or a bus or a train moves. And this, as you can imagine, this generates a lot of complexity because the interference if the vehicle is moving moves along with the vehicle and then can reach different other services depending on the trajectory. So it's a complicated issue, but it's something that everybody wants to have. So this is another one of them. And then, as I said, the scientific services are very important. Now that we have a climate emergency on earth, we want to save our planet or somehow take more care of our planet, we need to have earth observation satellites that tell us the temperature of the seas, what happens with possible earthquakes and hurricanes. And warnings as well, early warnings. Early warning and recovery, all these things. We need special services for that and those are using specific bands because of the scientific or the physical characteristics of the earth. You have to measure these things in specific bands so you cannot just move from one to the other. So we have to protect these bands for this to be possible. So this is also going to be the object of discussion. We always have the amateur bands that we cherish. It has an historic service, but also one that today is very useful when there is an emergency, when there is a natural disaster or a man-made disaster. So radioamateurs are always ready to help. And sometimes when the infrastructure, communications infrastructure goes down, they are the only ones that remain there to help people. Well, all of those show how relevant this conference is and how important it is to the planet. And I think for all those who were uninitiated before, I think you've definitely encapsulated the momentous reasoning why this is going to take a little bit of time, basically, to discuss and to refine and to hopefully make sure that everybody is at least relatively happy by the end of this conference. All the member states that have gathered here, as well as industry and NGOs, et cetera, that will be here. But Mr Mariamanovic, thank you very much indeed for being with us again in the studio and we look forward to catching up with you again very soon. Of course, it was my pleasure. Thank you. Excellent. If you've enjoyed this interview, please tune in to our ITU YouTube channel, as well as SoundCloud or wherever you get your podcasts from. And for further information, please check out our website at www.itu.int. Thanks for tuning in.