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Welcome to ToffeeTV, it is the Everton News Daily. The Premier League cannot speed up the process of the independent commission over Everton's profit and sustainability case that has been reported. In a couple of news outlets I wanna say, yeah, I'm using that loosely because the stories are shocking, really poorly put together. But one of the lines that is in that story first appeared in the Daily Mail was that the clubs have asked the Premier League to speed up the process so that they can get Everton a points deduction and save themselves from relegation despite being absolutely woeful this season like the Blues have been as well. But apparently that is not the case because it's an independent commission so it'll happen when it happens. Another thing that was wrong in it was that if it goes against those clubs, i.e. Everton have found not guilty in this situation that the clubs would sue Everton again. That can't happen, they'd have to sue the Premier League. So basically what I'm saying is the story's load of nonsense. Some of the stuff in the story, there's grains of truth, but a lot of it was just recycled from last August and put back out again probably because Everton are currently outside the relegation places at the moment. If you look at things like how long it's took the EFL of championship clubs to do this kind of thing, the average is here and is 18 months. I don't think it's gonna be that long obviously before Everton have theirs but there is no date currently for Everton's one charge. And what I find really interesting is obviously Manchester City will have to be, have 121 times the punishment whatever and have if you're going by charges. So it'll be interesting to see City disbanded if this story is written by Matthews. The Italian press have once again today linked Everton with a move for Udenese striker Bito.  The Udenese striker has returned to full training back in the squad after suffering a muscle injury. The press say that Udenese have already planned for him to leave the club in the summer. He was subjective a bit from Everton in January. Udenese do have some slight concerns about his injury and they're not keen on and playing the games at the end of the season because they want him to move on because obviously the budget never him to go and looking at replacements. He did suffer a nasty thigh injury in 2022 and was rushed back and was injured again and Everton have had a bad time of the striker that suffered a thigh injury as in Dominic Alderlin basically hasn't been fit properly since he sustained his so obviously that's something that did have to take into account as well. Young Everton midfielder Isaac Price is joining Standard Liaise that has been basically confirmed today when his contract expires at Everton next month. The 19-year-old is expected to sign a four-year deal with the Belgian side. Young Spairs, Winger, Romain Mundl is also joining Standard Liaise as well leaving the Premier League to go and get Gainsign there. He rejected a new deal at Spairs as Price did at Everton. And today the reports are that Everton have won the race to sign Dan Rice.  Everton came in later the party and have convinced him to leave Southampton where he had spent two years as their recruitment manager from ages 13 to 19. He will join Everton as head of Emerging Talent. So there you go. Everton beating off the mighty Newcastle and all that siding money to sign Dan Rice. Let's hope he can pick some good players, good young players up for us and improve this squad. And the club. That is it for the news day. Do give the video a thumbs up and subscribe to the channel if you haven't. See you later.


Today we're in Matthew 23. We're going to look at verses 1 through 12 as we continue our verse by verse study here in the book of Matthew. And what I'm planning on doing is taking the first 12 verses. We're going to be looking at certain characteristics of the false teacher. But we're also going to be concluding by looking at characteristics of a genuine teacher. It's going to take a while to develop the foundation for you, but we'll get into it. And then we'll look at practical application as we go through this. So let's begin reading in Matthew 23 at verse 1. I'll read to verse 12, and we'll get into our study. Matthew 23 beginning at verse 1.  Therefore, whatever they tell you to observe, that observe and do. But do not do according to their works, for they say and do not do. For they bind heavy burdens hard to bear and lay them on men's shoulders, but they themselves will not move them with one of their fingers. But all their works they do to be seen by men. They make their phylacteries broad and enlarge the borders of their garments. They love the best places at feast, the best seats and the synagogues, greetings in the marketplaces, and to be called by men rabbi, rabbi. But you do not be called rabbi, for one is your teacher, the Christ. And you are all brethren. Do not call anyone on earth your father, for one is your father, he who is in heaven. Do not be called teachers, for one is your teacher, the Christ. But he who is greatest among you shall be your servant, and whoever exalts himself will be humbled, and he who humbles himself will be exalted. And so we're gonna be looking today at the distinguishing traits, characteristics found in Matthew 23 of a genuine as well as a false teacher. And so looking at the traits of a false teacher, genuine teacher, people today, especially today, would probably be asking the question, what does that really matter? Does that really matter? I mean, listen, if you believe in God, isn't that enough? Is there such a thing as a false teacher? Is there such a thing as a genuine teacher? Don't they all teach truth? Don't all teachers hold to basically the same kinds of things and all? So what does it matter what we believe as long as we're sincere in our attempt to do that, which is what we most hold dear to ourselves? What's the big deal? What's the difference? Does it really matter? Well, it does matter because eternity hinges on what you believe. You see, the Bible teaches very clearly that there is such a thing as truth. The Bible teaches that there is truth, and truth is scripture. Psalm 119, 160 says it like this, the entirety of your word is truth, and every one of your righteous judgments endures forever. The entirety of your word is truth. The word of God is truth. That's why Jesus in John 17, 17 in his prayer said, to his father, sanctify them by your truth, your word is truth. So it's a ministry of a pastor teacher to teach truth. We have been called by God, equipped by God, to teach truth to the congregation, and truth is intended to transform our way of thinking, which obviously affects our way of living. In Romans 12, verse two, it says there, do not be conformed to this world, but be transformed by the renewing of your mind that you may prove what is that good and acceptable and perfect will of God. Truth matters, and what we believe is what we do, and that's why we get into the word. That's why we take time to study the Bible. That's why we want to equip you because the word of God teaches that pastor teachers are intended by God to equip the saints. How do I know that? Well, the Bible itself says that in Ephesians chapter four in verses 11 through 15, this is what Paul wrote. Speaking of God, he is the one who gave these gifts to the church, apostles, prophets, evangelists, and the pastors and teachers. Their responsibility is to equip God's people to do his work and build up the church, the body of Christ, until we come to such unity in our faith and knowledge of God's Son that we will be mature and full grown in the Lord, measuring up to the full stature of Christ. Then we will no longer be like children, forever changing our minds about what we believe because someone has told us something different or because someone has cleverly lied to us and made the lie sound like the truth. Instead, we will hold to the truth in love, becoming more and more in every way like Christ who is the head of his body, the church. God gave some to be apostles, prophets, evangelists, pastors and teachers for the equipment of the saints for the work of ministry so that we can come to full maturity so that when false teachers will creep into the church, when false teachers begin to knock on doors to influence you to believe certain things, you will have been taught properly so you're able to give a defense concerning the hope that lies within you and not be deceived and ensnared and taken and entrapped by those who would use you for their own profit. You see, the genuine minister is to faithfully divide the word of God and to present the word of God in a faithful way and Jesus reveals that as the trait of a genuine teacher. He had said to the apostle Peter when Peter was being restored by Jesus there in John chapter 21, he had said to him, Peter, do you love me? And when they were having that conversation, it's a very famous conversation there, Jesus said this to him, he said, if you love me, feed my lambs, tend my sheep, feed my sheep. So what was Peter to be feeding to the congregation? The word of God, he was to faithfully divide God's word, that's how you're spiritually fed. And so God has called pastors and teachers not into the entertainment industry but in the proclamation industry to teach the word of God to equip the saints. So we don't come to church to be entertained, at least I don't and I'm pretty sure you're not. And so when we gather, we gather to be equipped for works of service so that when you leave these four walls and somebody approaches you and begins to speak to you and give to you things that they say come from God so that you'll be equipped to know what is right and what is wrong because there are many false teachers who've gone out who are attempting to undermine the flow of the spirit and the work of God through his word. No doubt about that, we'll look at that in some detail as we continue our study. And so that's exactly what we want to do today is to talk about that. You see, Matthew 23, this chapter that we're looking at contains Jesus's last public message. And it's interesting as we go through this, it's very interesting to note what he thought was important to give to the public. This message isn't about salvation. This message isn't about the resurrection. This message isn't even about principles for kingdom living. What this is is a warning. It's a sober warning concerning false teachers. Now notice in verse one how it says, here in Matthew 23 verse one, Jesus is speaking to multitudes as well as his disciples. So that helps us to know that he's concerned for both those who are saved as well as those who are unsaved. You see, false teachers will turn people away from God. They teach things that are not true and they contradict that which is. Today, just to give you a common example and it's a very easy example to use because we're all familiar with this. Today, there are many who are arguing that there is not just one way to the Lord but there are many ways and actually we all worship the same God. You'll see that sometimes on the bumper sticker philosophies that are all through our city and our state into our nation where you'll have like little bumper stickers that will say things like coexist and they have major religious symbols and all. We're to coexist. Just take the essentials that we all agree with, live by those and don't make a big deal about the things that actually divide us and all of that. So part of the argument that's going on today, part of what is being declared today and many of you have heard this and perhaps some of you believe this is that Muslims and Christians worship the same God. We've all heard that, haven't we? You'll hear it on the news. You'll read it in newspapers should you read the newspaper. It's out there on blog sites and it's on Facebook and Instagram and all the various social media that we have. There will be somebody there who will say, listen, Christians and Muslims worship the same God. Just as an example, just as an example as I'm laying in introduction here. The question is, is that true? Is that true? Do Christians and Muslims worship the same God? I just read it yesterday. Somebody was posting theologian. Either that or he drives a truck. I'm not sure, but they were. They were posting that we all worship the same God. Is that true? I'm not asking it for you to answer. I'm asking you to think about it. Do you, and let me be personal with you for a moment, do you believe that Allah and God, the Father is the same God? Do you believe that? I'm not asking you to answer once again, but have you been influenced to believe that? If you do, you're wrong. And I'll tell you why. It's because I like to bully you. No, it's because when you read the Quran, this is one of the scriptures, quote unquote, that they use in the Quran. It's found in 112, one through four in the Quran. Say he is God, the one and only God, the eternal absolute. He begets not, nor is he begotten. And there is none like unto him. He begets not, nor is he begotten. What is the essential of the Christian faith if it is not the incarnation of God in human flesh? What is it that we celebrate as Christians every Christmas season, the birth of God the Son? You cannot believe that Jesus Christ is not God if you're reading your Bible. You can't believe that because the Bible declares that he is God in the flesh. In the beginning was the word. The word was with God and the word was God. The word was made flesh, dwelt amongst us. We beheld his glory, the glory as of the only begotten of the Father, full of grace and truth. The word was made flesh. God the Father has a son, his name is Jesus. The Bible teaches that if you are reading your Bible, you could not believe what Muslims teach concerning Jesus as simply a prophet, the son of Miriam. You could not believe that because you're reading the Bible. God the Father has a son named Jesus Christ. That's what the Bible teaches. Anybody who denies that doesn't know God. And so as Christians, we do not worship the same quote unquote God that Muslims do because God is declared in scripture as having a son and his name is Jesus Christ. You see, genuine teaching is eternally important. It needs to be understood as such because your eternity rests on what you believe concerning Jesus Christ. In Galatians in chapter one, verses eight and nine, Paul said it like this, the apostle Paul said, but even if we or an angel from heaven preach any other gospel to you, then what we have preached to you, let him be accursed. As we have said before, so now I say again, if anyone preaches any other gospel to you then what you have received, let him be accursed. You see, Jehovah's Witnesses will tell you that Jesus Christ is the first creation of God. If you've ever spoken to Jehovah's Witnesses and I'm gonna assume that all of us have because they knock on our doors through our neighborhood, they're very faithful to do that, right? I'm gonna assume you've spoken to them.  And as they argue with you, they'll tell you that he's Michael the Archangel. How do I know that? I've had many discussions over the years with Jehovah's Witnesses. That's exactly what they'll tell you. He is Michael the Archangel. But when you ask him, and I've done this, can you show me a scripture that says that? Where does the Bible say that? They will say, well, Michael means who is like God. And I'll say, that's true, speaking of an angel. But then again, where does it say that Jesus Christ is Michael the Archangel? I have said this, I'm quoting myself in conversation. I've said, can you show me a scripture that says Jesus Christ is Michael the Archangel? Well, Artheology, I'm not asking you about your theology. I understand you have one, but can you show me scriptures? You see, you can't believe that if you read the Bible. That comes from outside sources. That comes from traditions. That comes from their interpretation. But it doesn't come from scripture. So there are true teachers and there are false teachers. And truth matters, because Paul said, if we are an angel of God, should give you a different message, a different gospel than the one you receive. Well, that's cool, no problem. Elise is speaking about God. No, he said, let him be accursed. Let him be accursed. Mormons say that Moroni brought a message to Joseph Smith. We are an angel from God. Muslims say that Gabriel gave that message of the Quran to Muhammad. We are an angel of God. It fits perfectly. The prophecies were already given. We've been equipped to know these things. And yet we have Christians who run around arguing with other Christians that we shouldn't judge these people. Who's judging them? We are discerning truth from error. And we are saying, thus saith the Lord, because the word of God is clear concerning this. But because the church is very ignorant concerning even basic doctrines, because the church doesn't read the Bible. They're easily swept away by every wind of doctrine and slight cunning of men. That's exactly what Paul was speaking about. And we're living in a time when people will no longer endure healthy teaching, but will heap unto themselves teachers having itching years and will turn themselves away from the truth and be turned unto fables. Once again, a sign of the last days, the church lacks discernment. And that's why we go through word for word, chapter by chapter, books of the Bible, to equip you for works of service. And if it doesn't matter to you, check your own heart because truth does matter.   And if you wanna be free, it comes through the word of God. And that's what we're looking at here in Matthew chapter 23. You see, false teachers render can actually give false teachings and keep people in bondage and they can also render genuine disciples ineffective in their service to God. And how can they do that? Even a genuine believer who's not discerning and reading the word of God can be taken by bad error, bad teaching. And what happens is it changes what God's word says concerning who he is and gives you a faulty understanding. What they do is they elevate, these false teachers will elevate their own opinions above God's declarations. And so as Christians, we're to be aware of how false teachers will affect us and we need to avoid their teachings. Again, in Romans chapter 16 verses 17 and 18, Paul said it like this, he said to the church of Rome, I urge you brothers to watch out for those who cause divisions and put obstacles in your way that are contrary to the teaching you have learned, keep away from them. For such people are not serving our Lord Christ but their own appetites. By smooth talk and flattery, they deceive the minds of naive people. Smooth talk and flattery. In second John verse eight, John said, look to yourselves that we do not lose those things we worked for but that we may receive, he says, a full reward. So again, here in Matthew 23, Jesus is speaking to the multitudes as well as his disciples. And he begins to speak concerning the religious leadership of the nation of Israel. And as you look at this, you're gonna see that he's declaring these religious leaders to be insincere, to be unloving as well as being prideful. In the first seven verses, I've isolated some five characteristics of false teachers. And then in the following five verses, I isolated five characteristics of a true teacher. And so we're gonna be looking at that together as we go through Matthew 23. Remember with me that false teachers were not a new phenomena in the history of Israel. Throughout scripture from the beginning all the way to the end, God speaks concerning false teachers. You can see, for example, in the book of Jeremiah, a prophet who ministered around 627 or so before Christ. How that he spoke in the name of the Lord and said this, it's found in Jeremiah 23, 16. Now this is what the Lord Almighty says. Do not listen to what the prophets are prophesying to you. They fill you with false hopes. They speak visions from their own minds, not from the mouth of the Lord. Be careful, he said, with these who are coming and giving you their own opinions, their own fleshly visions, they're not speaking for me. You have those false teachers in the old and you have warnings in the new concerning false teachers who continue to exist even into the age of the church. In 2 Peter 2, verses one through three, apostle Peter said there were also false prophets among the people just as there will be false teachers among you. They will secretly introduce destructive heresies, even denying the sovereign Lord who bought them, bringing swift destruction on themselves. Many will follow their shameful ways and will bring the way of truth and disrepute. In their greed, these teachers will exploit you with stories they've made up. Their condemnation has long been hanging over them, their destruction has not been sleeping. False teachers, we've all encountered false teachers.  We've had them encounter us through the airwaves on the internet. And there are a lot of false teachers and they're out there right now attempting to deceive. We've encountered them many, many times. So Jesus is speaking here concerning false teachers. He's been speaking to the Pharisees and now he gives a stinging rebuke as well as a clear warning to them. He's speaking directly to the multitudes. He's speaking to his disciples and this is occurring in the temple courts. The people have heard him speaking. They've gathered around to hear him. He's very popular at this point and now he begins to warn them concerning false teachers. He begins by exposing deception and hypocrisy and he says it this way. Verse one, Matthew 23, Jesus spoke to the multitudes and his disciples saying the scribes and the Pharisees sit in Moses' seat. Sit in Moses' seat. Scribes and Pharisees, the scribes were the legal experts. They were responsible for copying the law and preserving it. They also taught and interpreted it. They were the primary spiritual leaders in Israel. The Pharisees were like a religious denomination. There were many Pharisees who were also scribes. They were authorities in Jewish scripture and tradition. They were the dominant group. And notice how he says it again. The scribes and Pharisees sit in Moses' seat. This is the first characteristic of a false teacher. When he says they sit in Moses' seat, that word sit is a word in the original language, in the Greek language, that speaks of seeding yourselves. They have seeded themselves, which is another way of speaking of self-appointed authority. They are self-appointed leaders. It's believed that every synagogue in Israel had what was called Moses' seat, which was a special chair. The most respected scribe in the community would be seated on that chair. And so to be seated on Moses' seat was to wield spiritual authority. So as a group, the scribes and Pharisees were occupying the place of authority. They taught the people concerning the law of God as revealed by Moses. But the problem was Jesus was pointing out they were self-appointed. They took the position for themselves. Why? Because they like power. You see, true biblical authority isn't the result of selfish ambition for position. Biblical authority isn't sought after with the prideful self-serving attitude. Spiritual position actually comes from the Lord. In Psalm 75, 6, and 7, it says exaltation comes neither from the east nor from the west nor from the south. God is the judge. He puts down one and exalts another. You know, spiritual authority, a position of authority, isn't something that you chase after just because you wanna be important. Just because you want to have the admiration of people. Spiritual authority is something that is appointed to you by God. Again, in Ephesians 4, 11, and 12, he gave some to be apostles, prophets, evangelists, pastors, and teachers for the equipment of the saints for the work of ministry. He gave some. It doesn't say they sought it for themselves. Now in 1 Timothy 3, verse one, it says, if any man desires the office of bishop, he desires a good thing. There's an internal motivation that I have to want to serve the Lord, but it isn't for my own purposes or my own position. It's a desire that God has placed in my heart that I respond to in order to follow him and to be placed in a position of leadership. You see, Jesus's authority came from his father and authority is given by the Lord and recognized. Authority will be recognized by elders. Elders will recognize the authority that somebody can have because they simply can see that God is moving in somebody's life. And also a congregation, when they are seated under somebody's spiritual authority, a congregation will recognize it also. They'll say this person indeed teaches the truth as it is in truth. And thus I can listen to them because they are not self-appointed but have been recognized in this particular way. But Jesus is saying that a false teacher sets themselves as spiritual leaders. He says that they do. The scribes and the Pharisees sit in Moses' seat. They have a place of authority, but he goes on in verse three, say whatever they tell you to observe, that observe and do, but do not do according to their works for they say and do not do. So insofar as they correctly teach the law, you will follow what they have to say, but be very careful not to mimic the way that they live because they teach you one thing and do another. So insofar as they correctly teach the law, they can be listened to, but there's something about them that you need to also be aware of. Again, in verse three is that they demand from others what they themselves will not do. Jesus said, whatever they tell you to observe, in other words, whatever conforms to scripture, this is what you obey. They can teach one thing, but remember with me, and I'll say this very briefly, I've said it so many times to you, but it's very important.  It's a combination of the two. Again, the Greek thought that knowledge was the accumulation of information. So I would be knowledgeable if I went through certain schools and I got certain, we'll say certain degrees, if I had a lot of information, but the Jews didn't think of knowledge in that way. Jesus said it like this, he said, if you know these things, blessed are you if you do them. For the Jew, knowledge wasn't something you accumulated as simple information. Knowledge was taking that information, assimilating that information, owning it, and living it out. That's why James made it very clear that we are not to merely listen to the word and so deceive ourselves, we are to do what it says because truth is lived out in a human life. So Jesus is saying, listen, when they are teaching you and they're correctly giving the word, the word itself is true, but don't follow their behavior because they'll tell you what to do, but they don't do it themselves. Now there's a third thing you see in verse four, and that is they bind heavy burdens, hard to bear. Lay them on men's shoulders. They themselves will not move them with one of their fingers. There's another thing about them that you notice, and that is that they have no compassion for those who hurt. Notice how it says they bind heavy burdens, hard to bear, and lay them on men's shoulders.  Their teachings do not set you free, they only enslave you to legalism. Jesus is in a synagogue. There's a woman who has been bound the spirit of infirmity for many years. They're watching Jesus to see what he's going to do. He sets her free, and immediately they attack Jesus Christ because they were more concerned with their legalism and their ritual than they were about a person who had at one time been in bondage but has now been set free, and that's how they are. There's no love in them. They bind heavy burdens on you, and their teaching only produces fatigue from your own efforts in your attempts to become acceptable to God. We call them heavy condemnation ministries because they produce bondage. I was at home and there was a knock on the door. Two young men were standing at the door, and I answered, I said, hi, how can I help you? Oh, we're just going through the neighborhood. We're inviting people to church. I said, well, what church are you inviting them to? They gave me the name of the church. I said, oh. They said, we have a Wednesday night Bible study. Would you like to attend? And I said, you know, I already have a Bible study that I attend. I didn't tell them, I taught it. I said, I have a Bible study that I attend on Wednesday. I appreciate the invitation though. They said, well, what church do you attend the study at? And I said, Calvary Chapel? Oh, and they look at each other. Yeah, they look at each other. And that's the church that says you need to have Jesus in your heart. Did you know? And then they started wanting to fight with me about that. And you know, they came from a church that was heavily legalistic. I recognize the name of the church, heavily legalistic. It's not that they don't have the essential salvation message. They do, but the way they do things there, they place burdens on the people and they're too hard to carry. They really are. And I'm familiar with their background. I'm familiar with their history. I'm familiar with their doctrines. So we had a conversation concerning that about the grace of God because, see, the grace of God has revealed through Jesus Christ as given to us and declared to us and explained to us through the word of God. The grace of God is not intended, of course, to give us permission to continue in sin, but the grace of God has been given to us in order that we might be free from its bondage so that we can have freedom in Christ. And a false teacher will put you under rules and regulation and keep you doing the things that they tell you, though they themselves would not lift a finger to remove the burden from you. The Bible teaches us though that Jesus Christ came in order that we would be set free. Remember how he said, coming to me, all you who are weary and burdened and I'll give you rest. He said, take my yoke upon you, learn from me. I am gentle and humble in heart. You will find rest for your souls. My yoke is easy. My burden is light. You see, the problem is, and this is real. I mean, this is something I don't know how to say it clearly enough for you to know how deeply it goes. They don't love people. They don't love people. I don't approve of a lot of behavior that is anti-Scripture, anti-Christ. I don't, I don't. I teach the word of God so that we might know the truth and be free. But I don't hate the people who are in bondage. You love them enough to tell them the truth and you pray for them that they'll be set free. Do I love every single person? I better say this quickly. In Christ, I want to. Is it easy, too? That's something else. That's different. In Christ, I want to. By him, can I? Yes. Have I arrived? Am I the most loving man you'll ever, no. No. Of course not. Of course not. Do I want to be a loving man? That's a different question. Yes. Do I seek the Lord to be a loving man? Every day. Have I changed from what I was when I first got saved to what I am now? Absolutely. Have I grown up? Yes. How did it happen? The Spirit of God and the Word of God and seeing people as being in bondage to their sin and a need to be set free. Is it easy all the time? No. Do I get angry at people to this day? Yeah. What do I do about it? I take it to the Lord. God help me. God help me. This person has injured a friend of mine. This person has injured one of my children.  This person, my grandkids. Lord help me not to be bitter towards them. Help me not to carry anger towards them. Help me to be an agent that helps them be set free because Lord they're in bondage. And that's how I pray. And that's how I seek the Lord. Because I just want to be a real disciple of Christ. Not somebody who comes out on a Sunday and says do this and do this. No, I want to be someone who's doing that. Because I know, I know that when we determine to obey God he said I'll show up and I'll give you some depth that you never had before. Now false teachers don't do that. They don't have compassion. I've seen some of the false teachers where they have robbed people by claiming to have healed them in the name of Christ and taken large offerings from them and left them in a crippled state. I've seen that and that isn't love. That isn't faith. That is using people. And there are so many people who do that today and so many innocent and naive sheep that have been taken by these people. A fifth thing, rather a fourth thing, verse five, false teachers desire attention. It says all their works they do to be seen by men. They make their phylacteries broad and enlarge the borders of their garments. All the works they do to be seen by men. The religion is on the outside. It's not originating on the inside. They will pray and they will fast and they will give but that's so others admire them. For them, Jesus is saying religions, a show, they want to be admired by men. He speaks of phylacteries. This phylactery was a small leather case. It's a box, a capsule and it contains scripture. They would place it before their eyes and they would also have it on their left arm because that's closest to their heart and it was supposed to remind them of the law of God. They would widen the straps, making them easier to be seen and that's what he's speaking about. He speaks concerning enlarging the border of their garment. We need to know that Jewish men had tassels on the corners of their garment. That's found in numbers 15 verses 38 through 40. They would have borders. They had tassels on the borders. I'll give you an example. When Jesus was at the well in Samaria, if you remember your biblical geography, you had the north, the Galilee, the center is Samaria, the south is Judah. In the center, Samaria, Jesus was in that region, that region, Samaria, early in the history of Israel had been taken by the Assyrians and the Assyrians had brought peoples from different lands into that region and they had mixed the people from various places with the Jewish population that had remained and they create a sort of, if you will, a hybrid type of a people called the Samaritans. The Samaritans tried to worship after the Jewish God because that was part of their tradition but they also included the various religions of the peoples that they had originally come from and so it was a mixture of Jewish religion and other religious beliefs that had sort of just mixed together and they had their own temple that they would worship in in that region, region there called Samaria and so the Jews had no dealings with Samaritans because they were pagans and the Jews had no relationships with them but there's Jesus at the well of Sychar in Samaria. When a woman approaches, we all know the story, I don't have to give you all the details. The woman approaches, Jesus sees her as she's going to get some water, she's drawing water from a well and he says, give me something to drink. The woman stops and looks at him and she says to him, how is it that you, being a Jew, is asking water from me, a woman of Samaria? Now, how did she know he was Jewish? The Jews, just complexion, hair color, they looked just like Samaritans, how do you know the difference? How did she know that he was a Jew?  I mean, how did she know? How did she know? Jews wore tassels on the ropes, blue thread. It would seem that she's looking at him and she sees his dress, the way he's dressed and she sees the tassels identifying him as a Jew and so she asked, how is it that you, being a Jew, ask to drink or water from me, a woman of Samaria and then John adds that addendum, Jews have no dealings with Samaritans. So, Jesus is speaking of the tassels that the Jews would wear that were according to Mosaic law out of Numbers 15 and he is saying what they do is they make these tassels and the hems of the garment brought so that they're ostentatious. Once again, they're attracting attention from people. They enlarge the border of the garments because they desire attention from people and not honor from God. A false teacher wants your attention but he doesn't want God's honor. Do anything he can to keep you, anything he can to make you happy just as long as you keep coming and many times there's a saying in the church we used to use, they're more concerned with nickels and noses, nickels and noses, money and people. As long as I've got a full hall of people, I'm satisfied because I can say how many people follow me and I can show how much money they give to me and that's a mark of a false teacher. In verses six and seven, false teachers do not have humility. It says they love the best places at feast, the best seats in the synagogues, greetings in the marketplaces and to be called by men rabbi, rabbi, they do not have humility. They love the places of honor. They'd even fight for the seat next to the host. They prized the chief seats in synagogues. They wanted to be in the front so that everybody could see them. They love public attention. They like to receive honor. He says they like to be called rabbi. The word rabbi in this context speaks of the eminent one, the great one, the doctor. They want to be known by a title. They want to be known as important. There's a movement. This is gonna sound to some of you, I'm sure. Judge Mandel, but it's true. There is a movement amongst many people who are using the title today and this is what Jesus is talking about. They're using the title doctor. There are quite a number of quote unquote ministries on TV that they'll say, turn on to hear the ministry of doctors, so and so. And the fact is, they don't have earned doctorates. They haven't earned it. They have what are called honorary titles. Now let me tell you something you may not know. Some of you do, some of you may not. When somebody receives an honorary title, it lacks integrity when they call themselves by the name. I received an honorary degree. I received an honorary degree, but I don't call myself by the name. Why? I didn't earn that degree. If I earned the degree, then I have a right to use the title. I didn't earn the degree. It was given to me in honor. And so it's just something that you have, but you don't call yourself by. And I mentioned this a long time ago, I can actually tell you when it was right around 92, 93. I mentioned this, I was teaching this passage a long time ago, and I mentioned by name somebody everybody knew. So I used the name. I used to use names a lot, and I did. I wanted you to know who I was speaking about. I didn't want you walking out saying, I wonder who that was.  And I did that. I did it by habit, because I wanted to let you know. This is what I'm saying. Check me out and see whether it's true or not. So that was just another way of being accountable to you. Well, I mentioned this guy's name. I said he calls himself by the name doctor, but he's never earned his doctorate. He has an honorary. But the reason he calls himself by the name doctor is because he believes that the title doctor has a therapeutic ring to it. I was only quoting him. He said, I call myself doctor because it has a therapeutic ring that people would prefer calling me doctor over pastor. So I said he has taken a title given to him by God if he's a called man pastor, and he's taken a title given by men in an honorary sense called doctor, and he has valued being called a doctor over being a pastor, and that is a dangerous thing to be. Because you cannot be taking honors in that way when you didn't earn them. I mean, anybody who had earned a PhD or a THD spent many years to get that doctorate. And then somebody like me who receives an honorary, I start putting it on the wall and I start calling myself doctor David Rosales, that's just wrong to do. Because it's giving you the impression that I earned something that I didn't earn. And so rather than using that title, it would have been better for him to have the title that was given to him, which would have been pastor over doctor. Well, I said that and it went over the air. And then I get a call.   If you use these guys' names, they are now suing Christians for exposing them. But you know what, bottom line is, you don't take titles for yourself. You don't walk around trying to be some person of honor. Years ago, somebody came and spoke to me and I was sharing with them. And they mentioned an individual, I don't remember his name, but mentioned this individual and I said, well, I said, I saw him in the news and what he did was really not biblically solid. And I wasn't condemning the guy. I was observing as a pastor and saying, no, this is wrong. You don't do those kinds of things. It brings the name of Christ into shame. So he goes and tells the guy what I had said. So the guy writes me and he tells me off with the two page letter. You know, how angry he was at me. Who are you and this and that? You know, and I read it and then he closes it. Doctor of theology, you know, PhD, THD. So I wrote them back and I wrote back and I said, this is where you're wrong. You're wrong about it. This, this, this and by the way, what you did brings shame in the name of Jesus Christ and you ought to repent for what you did. And I wrote David Rosales, HSG. High school graduate. So what?  It's true. So you're not some great one and you don't run around trying to be. You know, the Lord lifts up one and puts down the other. It's all about him, isn't it? And that's the bottom line. So Jesus is pointing it out. He's saying these people are doing things to be honored by men. And so I told you I had five other things to share with you. I can, you watch, I'll show you. We'll be through in just a couple of minutes. So those are five marks of a false teacher. What are the spiritual leaders like? Five things, we'll close rapidly. Verse eight. But you do not be called rabbi for one is your teacher and Christ the Christ and you are all brethren. First, you do not need to be called by a great title. True shepherds do not seek elevated titles. They are servants of Jesus. It's not that the teacher shouldn't be recognized and it's not that he shouldn't be esteemed for being faithful because honor is commanded to be given to those who deserve such honors. First Thessalonians 5, 12, and 13, we ask you brothers to respect those who work hard among you, who are over you in the Lord and who admonish you, hold them in the highest regard in love because of their work. Live in peace with each other. First Timothy 5, 17. The elders who direct the affairs of the church well are worthy of double honor, especially those whose work is preaching and teaching. You see the sad fact is often genuine shepherds are not regarded and the false ones are. Paul was speaking to the Corinthians in 2 Corinthians 12 and he said at verse 11, I've made a fool of myself but you drove me to it. I ought to have been commended by you for I am not in the least inferior to the super apostles even though I'm nothing. But he went on in verse 15 of the same chapter to say, I will very gladly spend it be spent for your souls though the more abundantly I love you the less I'm loved. I love you but you don't love me. But you know ministers do not do it to be loved by the congregation. Ministers do it because they love the congregation. A false teacher doesn't do that. They want something from that congregation. A second thing found in verses eight and nine, he said one is your teacher the Christ and you're all brethren. You see Jesus is the primary teacher, not some great rabbi or religious tradition. And so a genuine teacher will not fall into the trap of following the man's tradition. There are no such things as super Christians. There are no men who are spiritually superior and above others. We're all brothers and sisters in the Lord and that causes us to love and respect one another in Jesus Christ. He says in verse nine, don't call anyone on earth your father. You see the scribes were regarded as spiritual fathers and they loved having such a title. They grew to pride themselves in such relationships as a result. They were demeaning people because they wanted to be above them. A third thing about a genuine teacher is that they answered to God first and they don't place man's authority over the word of God. He's saying do not elevate any man or woman to a higher spiritual station. Do not do that. Verse 10, do not be called teachers, one is your teacher the Christ. So do not elevate them to a higher spiritual station because you're all one in the Lord. You see, true teachers are not elevated but above the church but are members of it which is a fourth thing. True teachers are not elevated. You see a genuine teacher doesn't strive for preeminence and doesn't strive for recognition. The Bible teaches us of all things that a true teacher is simply a servant because finally he says this. Verse 11 and 12, he who is greatest among you shall be your servant. Whoever exalts himself will be humbled and he who humbles himself will be exalted. At the end of the day, there's only one true savior. There's only one true person that you should follow with all of your heart and that's Jesus Christ.  I don't know how many I've hurt. I know I've hurt many. Did I intend to? No. Have I ever went out of my way to try and hurt somebody? To my knowledge? Not with the intent to hurt somebody, no. Have I hurt people? That's a different question, yes I have. Have I disappointed people? I have no doubt. I've been told it. How do I feel about that as a pastor? I sorrow over it. I would not with intent hurt somebody. But have I? It's a different question. Maybe I've hurt somebody in this room here. Perhaps I have. I'm sorry. Didn't intend to, but I do, but I do. I've had people, this isn't a moment to start telling you stories, but I'll give you one. I've had people who have been angry at me and hurt with me and because I didn't hug them when I walked by them. I didn't hug them when I walked by them. And so all of a sudden I'm here and so and so left the church. Why is that? Well, one of the reasons is because you didn't hug him when you saw him. You know, that happens. Sometimes a genuine shepherd doesn't even see the person there. They just don't. But it's not because they don't want to care for them. Sometimes they didn't even know that they had a need. They didn't know. But there's only one person I know who's never turned his back on me. Only one person I know who's never ignored me. There's only one person I know whose ears are open unto my cry all the time. That's the Lord. That's why I worship him and not man. That's why I worship Jesus Christ. Listen, I will fail you, but he never will. Keep your eyes on him. What can I say? And that's, no, that's not an excuse. That's not an excuse to be mean. It's just honest. It's a fact. It's real. You've been hurt, so have I. None of us have ever met a perfect person outside of Christ. That's why I keep my eyes on him. That's why I do. And I give you a lot of grace because God gives you grace. And I just hope that you can give me grace too. Because if you can, we can accomplish great things in Jesus Christ together. But if we judge one another and bite one another and devour one another, we will cripple one another. So we need to have grace towards one another. Amen. Love one another and watch what God can do. A true shepherd wants to walk in humility, never sees themself for what God has made them because he's not looking at himself. He's looking at the God who made him. He doesn't wanna walk in pride and be known. Listen, when our church, and I'll close with this, when our church was young, I would have people approach me when it was a year or two years old and they would say this, it happened all the time. They would say, David, what do you want me to call you? I'd say, I'm sorry, what do you want me to call you? I'm new to this church, what do you want me to call you? Now you need to remember I was 31 years old, 32 years old. And sometimes they were older people who were approaching me. What do you want me to call you? And I'd say my name is David. Please feel free to call me by my name. But aren't you the pastor? I said yes, but you'll call me pastor when I'm your pastor. Right now I'm David. Because I discovered that eventually those who thought it was their pastor would call me pastor. Those who thought of me as David always called me David. And I was able to know who were the sheep of this church and who were visitors. Who were people who wanted me to pass to them and who didn't.  The sheep know the shepherd's voice. And if I'm your shepherd, you know who I am. And if you're my sheep, I'll get to know who you are. And if I don't get to know who you are here, guess what? I will in heaven and together we'll sit down and have a great time in Jesus because we worship the same Lord. That's how it works.


Detectives from State Crime Operations Command's Task Force Hydra have charged two persons with links to the Bandito's Adler Motorcycle Gang following a disturbance at a Southside restaurant on April 17. The two men, both aged 25, have been arrested after some early morning raids were conducted at New Farm and at Sunnybank. Both will be charged with an offray and the offence of a fray under the Queensland Criminal Code and will appear in the Brisbane Magistrates Court later today. These arrests demonstrate the Queensland Police Services Commitment and the commitment of Task Force Hydra to arrest and to prosecute members of outlaw motorcycle gangs where there is sufficient evidence, where there's offences that have been committed to put public safety at risk. We will investigate those matters thoroughly and as I said, where sufficient evidence exists will put those persons before courts. Those allegedly involved in the brawl have connections with outlaw motorcycle gangs and whilst no formal assault of complaint has been made, the victims of this incident include not only the restaurant operator but also members of the public who witnessed the violent fray. We all deserve a sense of safety and knowledge that you can go about your business in public areas with a sense of safety without becoming an unwitting victim to violence committed by members of outlaw motorcycle gangs. This situation is totally unacceptable and where possible, Task Force Hydra and other detectives and police officers within the state will investigate such behaviour and prosecute offenders where sufficient evidence exists. Police investigations are continuing. Thank you. Everybody knows each other that's better involved in this incident? I can't go in directly into that particular incident and so that's a question I can't answer. Any other questions? The two persons arrested today were members of the Bandido Outlaw Motorcycle Gang. Are you confident that this is this is kind of a step towards making the sadly safer in terms of you know there's been a lot of talk about Mikey's issues recently? Are you confident that this is a step forward in in public safety? Oh certainly as I said at the previous media release when we're investigating or when we kicked off investigating the incidents we were determined to investigate them as fully as we possibly could and where sufficient evidence exists will be put people before a court. We won't resolve from that fact and this is a step in that direction. We have investigations ongoing in relation to the other incidents involved in Kilo Aquarius which is the operation now so we will continue in that regard. Do you know if you have more arrests you're likely to make? No not at this stage. It was through investigations obviously investigators from Task Force Hydra with the assistance of investigators from Metro South region have been on this since these offences occurred and as a result of information gathered we're able to make the arrests today. Yes they did.


The first topic is on mobile phone applications, and that is under Team 6 of CRISP, which is supporting the global price sector. And two products are being addressed on effective systems for large-scale adoption of price technologies in South, Southeast, and East Asia. And our presenters are Dr. Roland Guresh, Principal Scientist, Mr. Marco Vandenberg, our head of ITS, and they will be joined by Mr. Revena Castillosis and Scientist of CDSD. To see this technology move on to farmers. And in that growth extension and with farmers, we found the big decision-making. Different farmers next to each other will be doing different things if the technology is working. That will be computer-based and taking advantage of information technology. A set of questions that can be on the internet, or it can be by using a set of questions that can be answered with a mobile phone. That specific field that then is passed on as a recommendation to the farmer is starting with now Maze as well as Rice Wheat. A prototype developed, and that could be something that could be put out next year. A server, so they're accessible first with a web connection or also where the questions are answered and after the answers a text message is sent. A creation of how that text messaging and mobile phone version works. Implication of intelligent manager. I'm going to show you how it works. The things you need to know in your team are number one. If you want to know how to move to the right corner, go to number two. Go to the left corner, then go to the right corner, then go to number three. If you want to hear the instructions in English, press four. Implication of intelligent manager for rice. A new service of the department of agriculture and food that provides timelines for fertilizing your rice crack. Answer a statement by pressing the appropriate number on your phone. After all statements have been answered, you will receive a text message indicating how much fertilizing to apply to your field, for a higher profit, to a more real per amount of fertilizing use. Anytime you would like to repeat the question, press the asterisk key on the bottom left-hand side of the phone's keypad. Now let's begin. If you need a fertilizer guideline for the wet season, press one. If for the dry season, press two. If you will transplant, press one. If you will direct seed, press two. If you will grow a new bread, press one. If you will grow a hybrid, press two. If you will transplant less than 23-day-old seedlings, press one. If the seedlings are 23 days or older, press two. Identify the graduation of the variety that you will use from transplanting to carpets. If it is about landfills, such as that of RC-82, RC-14, or RC-10, press one. If it is about 95-100 days, such as that of RC-146, RC-156, or RC-158, press two. If the area of your field to be fertilized is less than one hectare, press one. If it is one hectare, press two. If it is between one to two hectares, press three kilograms, this is a sack of harvested fresh flax, typically weighed after threshing. Please enter between 30 and 70 kilograms for the weight of a sack. Then press the number sign key on the bottom right-hand side of the keypad. How many sacks of fresh flax or hectare are typically harvested right after threshing? Please enter the total number of sacks. Then press the number sign key. How many sacks of fresh flax or hectare are harvested? Please enter the total number of sacks. Then press the number sign key. If the water supply throughout the growing period fries during wet season in the past years was adequate to meet crop needs, press one. If there was a shortage of water during crop growth because of no irrigation or insufficient irrigation, that resulted in drought stress and reduction in yield, press two. From the previous dry season was left or burned on the pile after threshing and not spread over the field, press one. If dry straw from the pile was returned and spread over the field after threshing, press two. If your field is located in low-lying area, near a lake or river, press one. If not, press two. If your field is in a basin or valley bottom, collecting eroded soil and other materials from higher areas during rainy season, press one. If not, press two. The Department of Agriculture sends text message notifications of interest farmers. If you would like to receive these additional messages, press one. If you do not want these additional messages, press two. You will now receive the fertilizer recommendation for a hectare field to your phone as a text message. The text message will indicate the number of bags of each fertilizer that you will need to apply at a given time in the season that you have selected for the one hectare field size. Thank you for calling. Thank you for listening. So this is the kind of quote from the NMRAS mobile. We call it NMRAS mobile for this mobile phone application. This mobile phone brings together public and private central partners to ensure nurse ownership and promotion and dissemination. Local partners here in the Philippines are given opportunity to give their inputs in terms of the development of the promotional materials. Just like what we had on July 14 and 15, we had this training workshop on electronic extension services on proper nutrient management for us in the Philippines, which was participated by different organizations of the Department of Agriculture.


We're so excited today. We've had a great day and we started off the day today, you know, making the announcement of our annual mayor's breakfast against breast cancer where we're celebrating today the National Hispanic Heritage Month, which it goes all the way till the middle of this month celebrating our growing population of Hispanic heritage here in Columbia excited to have such a diverse community and then obviously, you know, we have national community planning month There's just a lot of things going on let alone. It's it's also National domestic violence month, you know, we're gonna have a march later in the month against domestic violence Unfortunately one of our growing crime, so I hope that you can come out and be part of that We have our second reading today with our off-street parking requirement Really hoping that, you know, we can push this out start seeing less parking lots more buildings more people walking around more restaurants More retail more housing downtown Our goal is to build this population in our core if it's at Northman Corridor If it's it's five points if it's the Vista wherever it is Celebrating those corners from two-notch to Monticello to Rosewood To Garner's Ferry, we want to continue to make those investments and encourage folks to take advantage as we make it easier for you to do business here in Columbia We're really excited. We have a major capital lease program coming through replenishing our vehicles filling those voids both in fire and police but other needs through our departments if it's public works parks and recs and our other departments It's a busy day as we know, but stay tuned pay attention ask questions. We want you involved


BP2 is a novel beta-lactam-derived beta-lactamase inhibitor that can be used in combination with meropenum to treat virulent enterobacterial strains expressing serine and metalo-beta-lactamases, MBLs. It has been shown to be effective in reducing the number of pathogenic bacteria in a mouse model, suggesting it could be a viable option for treating resistant infections caused by MBLs. This article was authored by Nikita Reddy, Latisha Gurdari, Banjini Shungub, and others.


فاسمت زهرة عليسلام قمت بها في قوة كيلف تساعدتها لقاعدتها وفيها أردت أن أردت ستارا تصميمها تصميمها وعلى أنها تصميمها زهرة تصميمها هناك ستوري that's hidden في سبيل المتحدة so few tongues tell it that it's taste words forget it's what happened to the daughter of the best of all men who passed away broken denied paper and pen in his shadow stood a shadow fearless not hesitant hidden yet defiant the oppressed against a tyrant wanting her veil oppressed these tyrants she addressed her words upon them hail زهرة will prevail there she stood a woman against men known for their power yet on them she would tower from iron this flower her veil that covered her body draped her from head to toe armored against her foe that man shook when she said no no to the rain that was ali's usurped by tyranny and whilst ails and whilst air her veils carry beneath them lies ali beneath the veil that breathed ali stood with a sword she heaved ali her veil sail زهرة will prevail so glory be to the lord that gave her tears such weight and such might that her cries for Ahmed's plight had flipped the day into the night glory be to the lord that gave her tears such weight and such might that her cries for Ahmed's plight had shook the day had flipped the day into night God knows what lamenting took place in that house of sorrow mourn her with her shadow and weep with her tomorrow her tears made a mountain on which against them she would stand and tell them understand ali won't give his hand allegiance we shall never pay be it that us your sword slay her words none could jail زهرة would prevail she stands there and says oh you who usurped us of our rights know that daily in every prayer I'll curse you and your air until my last breath of air your air burnt the house of my door your air burnt the door of my house the door of my father my Muhsen would wither his ashes I would gather if you return for forgiveness know that my lord shall not forgive a mercy he would give and you yearned it not to live in every prayer I'll send upon the first and the second prayers that make men free زهرة would prevail my veil it is defiance some call it oppression but where it shall brave women as a flag of freedom my veil it is defiance some call it oppression but where it shall brave women as a flag of freedom freedom from men that think women like me can be shaken in the veil I walk in your throne I have broken my daughters till the end of time their shackles they shall break revolutions they'll make leaving tyrants awake know this and remember that our veils are armor and the thrones of tyrants fall when زهرة would prevail I told my husband to bury me beneath the depths of the night to throw dust upon my light let the earth swallow my might hide my grave and keep it hidden as a proof of my pain let none see its grains except Hassan and Hussein and tell my two beloved children that they shall see their days when Hassan poisons ways and on earth Hussein lays and when Hussein lies barren my veil shall shroud him at his burial زهرة would prevail at his burial زهرة would prevail بار محمد وآل محمد سلوات


In this presentation we will discuss the auditing of inventory. So we're going through the auditing process. We are looking specifically to the inventory management process at this time. When we consider the inventory management process we want to think about the idea of where inventory management lies with regards to other types of processes. So you'll note that inventory management obviously is closely related to the purchasing process. Therefore when we audit the purchasing process we have done some auditing with relation to the inventory management process. When we audit the inventory management process we're doing some auditing of the purchases process when we're considering certain components of it. As we build the audit plan we want to keep this in consideration so we could consider when we audit something like purchasing how much of the inventory management process will be audited. How much of that bucket of information of evidence can we fill up with regards to inventory management as we audit the purchasing process as we do the inverse as well. When we go to the inventory management process how much can we then apply out to the purchasing process so we can efficiently plan this information. Now we'll consider documentation with relation to inventory management started with the production schedule. So the production schedule note of course would be involved if we're in the production of the inventory. So we're considering production process there if we're in the purchasing and selling of inventory then we wouldn't have the production type components depending on the type of industry that we are in. We want to build an expected demand for the business's products if we can if we have a normal expected demand as we'll see when we think about the risks involved with the inventory section. If we have a normal demand then we can have more assurance about the inventory process and the production schedule. If the demand is a lot more volatile then we have some more risk involved in terms of the production schedule. And then we have the receiving report records the receipt of goods from the vendor. So the receiving report is going to be what is recording the goods that we're going to receive from the vendor. We discussed this in the purchasing process because of course the purchase of inventory is one of the things that we may purchase through the purchasing process the receiving report we could think about basically on the warehouse if we're in the warehouse we're receiving the goods. If we purchased it say from like China we're here in the US we purchased something from China it comes to us then we're imagining ourselves in the warehouse and we have then that's the point we put together the receiving report. Then we have the materials requests requisition that is materials requisition tracks material during the production process. So the material requisition is going to be an internal form internal to the organization and that's going to be tracking the materials and we could think of it if you think of like a job cost system and we're making the inventory then the materials requisition form may be the form that is used to move the materials say for making guitars we're moving the wood from the the inventory the raw goods to the work in process that's going to be an internal type of documentation transferring possibly from one account to another one inventory account to another raw materials possibly to work in process which will finally be produced into the format of finished goods finished inventory and then we have the inventory master file has information related to the business's inventory including the perpetual inventory records. This is going to give us that the perpetual inventory records kind of like the subsidiary type led ledger that we might think of with regards to accounts receivable and accounts payable given us basically that detail that will be involved that we're going to need with regards to inventory documents continued production data information has information about the transfer of goods and related cost incurred at each stage of production. So as again we're thinking about as producing inventory in this case production data has information about the transfer of goods and related cost incurred at each stage of that production level. Cost variance report so now we have the variance report material labor and overhead costs will be charged to inventory during the manufacturing process. So when we make the goods if we're making the inventory we've got material labor and overhead those are the three components that we're going to have to consider in inventory if we produce the inventory. This is going to compare the actual cost to the standard or budgeted cost. So when we think about this we're going to have a budget to the production process often using something like standard costs which are kind of like budgeted costs and then we can take a look at the variance report the difference report between what was budgeted for these components and of course what actually happened and then we have the inventory status report has it's going to include or has the type and amount of products on hand. So the inventory status report the types and the type and amount of products on hand and then the shipping order the shipping and order used to remove goods from the perpetual inventory records. So when we think about the shipping order we're thinking about the orders that are basically going out. So we have the shipping order and that means if it's going out possibly we sold it and therefore it's no longer something that should be on our books therefore this is this this is going to be the form that triggers the transaction that's going to be removing it from typically the inventory on the business's books. Now we're going to take a look at the primary functions related to inventory. First we have the inventory management so inventory management primary function authorization of production activity and maintenance of inventory at appropriate levels issuance of purchase requisitions to the purchasing department. So then we have the primary function of raw materials stores that involves the custody of the raw materials issuance of raw materials to the manufacturing department. Of course as we go through these functions we want to consider these functions and you're considering what will be the risks involved in these functions the inherent risk what internal controls might be put in place for them how can we test for the internal controls as the auditor and then of course the test of internal controls that we will do with regards to the auditing of them and then the substantive procedures that we can test related to these as well. Then we have the manufacturing the primary function of


The Republican-led legislature is ready to test Governor Mark Dayton with a bill that would ban Minnesota cities from setting their own minimum wage and paid sick leave rules. The Senate passed the Labor Bill Thursday on a mostly party line vote of 35 to 31 following its passage in the House last month. The differences between the Senate and the House versions of the bill will be decided by a small committee of lawmakers before heading to Dayton. Democrats criticized the bill saying cities should be allowed to set their labor rules. But Republicans argue businesses need uniformity on wage regulations and sick leave policies from city to city. Dayton hasn't taken a firm position on the bill but says he's concerned about limiting cities' abilities to create policies to fit their needs. I most believe minimum wage should allow people who work 40 hours a week or full time making enough money to be at the poverty level, which would be $12.50 an hour. And so we're locking in $9.50 an hour statewide for, with a slight increase for the inflation of every year. And so that's a huge public policy and financial decision that's being made and then imposed and will be very hard to change. The governor also met with Republican House and Senate leadership this morning about coming to a compromise on a state budget. Dayton said he's, he'd like the House and the Senate to merge their budget bills into one version before his administration gets involved in the negotiations. If you've enjoyed this segment of Lakeland News, please consider making a tax-deductible contribution to Lakeland Public Television.


It seems like every serious producer uses this award-winning plugin, and over the past few years it's become the benchmark for EQ. I think it has some killer features you should be using in every mix. Yet, if you already own it, you still may not be aware of these. So in this video I'm going to be asking, what makes this plugin so great? Hi folks, I'm Mike and I hope you're well. And the plugin we're looking at is a legendary FabFilter Pro Q3. It seems obvious doesn't it? A beautiful design. But Pro Q3's design is really about function. Let's take for example the fact that we can have up to 24 EQ bands. Many other popular EQs will have this kind of arrangement. A space at the top where we can manipulate EQ bands by dragging with our mouse. And alternative fixed controls at the bottom which essentially perform the same functions, but in a different way. The problem with this is, there really isn't much room for anything more than just a few bands of EQ. Then again, on the many occasions when we just use one or two bands, it feels overcrowded and cluttered. This is where Pro Q3's HUD or Heads Up Display comes in. The HUD is context sensitive, meaning it's only going to show the controls you need for the band you're working on. It even moves around as you select each one to make sure it's never too far away. At the same time, if you are focusing on a band but quickly want to disable or change the filter shape of another, you can do that on what I'll call the Mini HUDs. These handy little things even contain one of my favorite features, the solo button. But we'll get back to that later. But simply, the HUD gives us all of the advantages of other EQs, that being more than one way to manipulate bands without the limitations. It even makes the fact that we can resize our interface more logical because we can gain screen real estate without actually changing the size of the controls. Clever. So it definitely seems that FabFilter's core focus at times has been how can we make things easier for you. For example, of course we can add a new band just by double clicking where we want it and it will appear there with the standard bell shape. But if we do that near the left side, a band will appear with a low cut shape or on the right side with a high cut shape. Why? Because that's what you'll mostly need there and they wanted to make things easier for you. By the way, let me know in the comments down below if you've been using Pro-Q3 for ages and you didn't know that. And they certainly wanted to make it easier for you when finding problem areas. Hitting that little headphone icon with a band allows you to solo it and dragging it around makes it super helpful in identifying specific frequencies. Oh by the way, dragging the mouse up and down while you do this adjusts the volume of the isolated frequencies. Likewise, holding control or command on the Mac while you do that adjusts the queue. And that's not the only way we can find problematic frequencies. With Spectrum Grab enabled we can hover our mouse over the spectrum analyzer and after a few seconds Pro-Q3 will identify, well, let's call them frequencies of interest. We can then grab these and drag them creating a new band. Of course, all of these features so far just make this a really good plug-in and if you were watching a video about this plug-in you'd probably like it, right? Right? Thank you. But for this to be a great plug-in it has to over deliver and I think FabFilter have done this with two features which in my opinion you should be using in almost every mix. One of these features addresses a phenomenon called masking. When two instruments or sounds occupy too much of the same frequency space it can have the effect of cancelling one or the other out. This is why some instruments seem to just disappear in your mix. Actually whilst in Pro-Q3 we can see many spectrum analyzers for all other channels where we have it inserted and if we click on one we can see it as a comparison in our larger view, handy in itself. But how do we see where this masking may occur? To do that we enable show collisions and immediately we can see problematic areas with these red highlights. This happens in both the main area and in our mini-view as well making it super easy to identify any other tracks where this could be an issue. I'm not going to pretend that that's some kind of magic solution but I do think it's a great example of FabFilter identifying a mix issue which we all face and providing an elegant solution to combat it. And I really do think that it can raise your mix to the next level but it's not my favorite feature. That would have to be Dynamic EQ. Most EQ moves if we put them in plain English would be something like reduce this high frequency by three decibels. Dynamic EQ is like saying reduce this high frequency by three decibels except when it gets really loud then reduce it by six. In other words we can adjust the band depending on how much signal it receives. This is essentially a simple compressor confined to specific ranges. We can adjust the threshold to determine at which level it kicks in and then use the Dynamic Range Control which is a little bit like ratio to determine how much decrease or increase will occur. I like to use this to attenuate things like percussive hits on acoustic guitars or even control some weird resonance in a singer's voice. Let me know down below how you would use a Dynamic EQ. To be honest with you I've hardly scratched the surface of this plugin. It has other great features such as mid-side processing, side chaining, EQ matching, MIDI learned features and the piano roll feature as well. The list goes on. So why do people love this plugin so much? Why do I think you should have it in your collection and what makes this plugin so great? Well I think the answer is really obvious. It's a perfect combination of form and function. Yes it looks beautiful but it never sacrifices its function for the sake of just looking good. It also delivers delivers delivers on all fronts. That's why I think you should have this plugin in your collection and if you haven't already check out the link in the description down below. Now one of the great uses of EQs is for vocal processing and if this is something you struggle with or you're just getting started with it I think you should definitely check out this video right here where I go through my complete signal chain for vocal processing.


We're up before the sun. You can see it coming up behind me there though. The sky is starting to get light. That means it's time to get to work. So I'm grabbing a load in Canora, Ontario. It's in northwestern Ontario by the Manitoba border. But today when I'm filming this is Thanksgiving in the United States. So happy Thanksgiving to all my American friends. I hope you had a nice feast. Hope you enjoyed yourselves. So I can't deliver anything into the US because everything's closed down as it should be. And this load goes into Oak Grove, Minnesota. I'm gonna deliver that Monday after their holiday because they're all off until then. So I'm gonna grab this load. I'm gonna take this to the yard. Park it there where it's nice and safe. And then wait for their, wait for their holiday to be over. Wait for them all to come back to work. Drag themselves back in. I'm really dressed up today. Double layered. I'm really excited. It's a very special day. It's Thursday. I think I'm gonna head home from here. Got the load all ready to go. It's very slow here today because most of the loads from here go down to the US, right? And like I've been saying, it's American Thanksgiving today when I'm filming this. And everybody's got today and tomorrow off. So not a lot of loads had it down there. This one has to be delivered Monday morning. So I'm gonna take it back to our yard. Put it in the gated yard there. Or it's all locked up and safe. And I'm gonna go home for the weekend and head on down to Minneapolis. I'll probably leave Sunday, Sunday morning. So I can be there Monday morning. Then I'll have Friday, Saturday off. I'll have American Thanksgiving off then too. How about that? Maybe I'll go buy some turkey or something. I don't know. We'll see what's on the agenda. Yeah, there it is. So it's a little bit of a different kind of load than usual. It's because it's going to a different location. Same deal though, except I had to use all three tarps. 79, not as heavy as we could be, but as heavy as we should be. Minneapolis area. Let's hope that they've all recovered from their Thanksgiving dinners by then. It's not a holiday here in Canada. I still have to, I still get a holiday. Nobody's going to unload me on Thanksgiving, that's for sure. Americans take Thanksgiving very serious, which they should. It's good. It's not quite as big of a deal when it's Thanksgiving here in Canada. We do ours in October.  Up here in Canada, it's pretty much an excuse to get together with your family and feast. 178 kilometers. Got my four ways on, my please don't hit me lights. But instead of going straight down there and sitting in the truck for three days, I'm going to swing by home and sit at home for three or four days. How does that sound? Actually, it won't be three or four days. It'll be tonight, the evening. These will be the lights for around the back of the yard. I believe there's a new vacuum cleaner here, a pet vacuum, a little bit more sucky power. So it sucks more than the other one. These are pins and we can see them. They're like little hangers to hang the string lights all the way around our yard because we are finishing off that fence eventually yet. Our fence guy actually said he might be able to get it done this year yet, but I'm not holding my breath. He said it'll probably be next year. So we got that temporary fence there, right? Eventually it's going to be a six foot fence all the way across the back. I'll show you from this window over here without the screen. So I bought string lights to hang all the way along the top of the fence to go all... Just like we had at the other place, except these are actual string lights. So we can turn them on and light up the whole yard when we take the boys out at night because the backyard can get pretty dark. That way we can see what's going on and also see where their messes are because we clean up after them right away. Well, doesn't even people don't clean up after their dogs right away. That's gross. Some people just leave it there till spring. That's a mess to clean up. And we clean it up right away. Right after they leave it, we go pick it up. So we need to be able to have light out there because it's dark a lot of the time in winter time. So hopefully I can set those up today yet. These are the lights we bought. We bought two 240 foot strands. So that should be... That should be plenty enough to light up the yard. Looks like a new bottle warmer came in for Brit. Something for Christmas, I'm thinking. A new Shark Ultralight Pet Pro. Power and Precision Handbag. Under three pounds. Wow. Oh, that's kind of fun. And there's the other box of that. And it's always like Christmas when the Amazon guy shows up. These are the hooks I was showing you that hold those strength lights up. I have got some computer work to do downstairs yet before I can go outside and start doing that. So better get back to it.


I noticed in the last few years, how famous Keith have made himself. You know what I mean?  Congratulations, you're doing interviews.  Like, you know what I mean? Whether he did it or not. Yeah, we on boss talk one on one, one on one. Yeah, we gonna talk. When you think about, cause now Keith E.D, we gotta talk about that. When you hear that they arrest. Oh, congratulations to him. Oh, that's what I'm saying. Congratulations, I'm proud of him.  Not only were we raiding his house, we opened in his case back up, we're arresting him. What was that like? I didn't really follow the case. You know, I had heard that his house had been raided and that just sounded weird by it being so many years. So many years. That's what I said.  But I noticed in the last few years, how famous Keith have made himself. You know what I mean?  Congratulations, you're doing interviews.  Right. You know what I mean? Whether he did it or not. Right, purposely or not. Whether he was, he's the shooter or not. You know what I mean? What, you know, we know the world that we live in. We know that the way the system go, you know, if the killer is dead or, you know, they may give him all of the stuff that they were supposed to give everybody else that he's talking about. So congratulations. This is a book, like about this whole situation.  I know him for that. That's what I'm saying. I heard he was sick or something. He thought he was gonna pass and he said, I'm gonna just let it, because you remember the Bob Boyle guy that said, he's gonna let it all out.  Come on now.   Come on now. You know what I mean? You know what I mean? You could sew your lips up. And if it needs to be shown and it needs to be seen, you know, God is a perfect person to magnify what we think. We think we're exposing. Yeah. You know what I mean? So he put it under the light. Nobody was paying attention to him. I think he got away perfectly with the murder. If he wasn't murder, he was almost, you know what he's like 90 years old. Yeah.  So to live his last days, if they convict him or whatever this plan is, to live those days out in jail, if this makes him a little more comfortable. Congratulations. So be it, right? Yeah, I wish him all the hard. The thing is that people, maybe as like what you're saying, I never thought about it that way. He wanted to make himself right with God before it was time to go. So he had this concession. We will. He wanted to concession. I don't know if you're going to say right with God. I don't know. I forgive this. That's right, and that's not good. Well, you know, I just, I just hope that he's safe.  All of the real gang bangers is in LA. So now he's in an unfamiliar place. Right. He's sitting in the back of the car. And he's like, you don't know who I am. He's telling the guy, like, you don't know why. But they got you for him, man. Biggest case in all of Vegas history. Oh, yeah? You know what I mean? I think he wanted to be known, especially be talking like that. I mean, what else would he be known for?   Wow.  Which is crazy. That legend. Which is crazy. Man, you.