The DuPont Cavalcade of America, starring Irene Dunn. Good evening, this is Irene Dunn. Tonight's Cavalcade, Queen of Heartbreak Trail, is an exciting adventure. It's an original radio play suggested by the life of Harriet Pullen, who went to Alaska during the colorful days of the Gold Rush. Before we begin, here's Bill Hamilton of the DuPont Company. Thank you, Miss Dunn. Good evening, ladies and gentlemen. You can now get weeds out of your lawn without spending long hours of backbreaking work. It's just a matter of spraying with new DuPont Lawn Weed Killer. This new chemical weed killer makes dandelions and many ugly weeds wither up and disappear, roots and all, and it doesn't harm most of the common lawn grasses. For a more beautiful lawn, go after those weeds the easy way. Use DuPont Lawn Weed Killer, one of the DuPont Company's better things for better living through chemistry. Queen of Heartbreak Trail, starring Irene Dunn as Harriet Pullen on the DuPont Cavalcade of America. 1897, the year gold was discovered in the Klondike. It was mid-summer of that year when Harriet Pullen first saw the coast of Alaska. I took the boat up from Seattle, where Jan packed with prospectors, hard crewmen mostly, who came looking for something, gold, success, adventure, but not me. All I wanted was a job. I had to have a job because, well, I had my reasons for good ones. You'll hear about that later. We anchored in the bay at Skagway, a scow drew alongside, and a sailor shouted. All passengers to Skagway will take the scow to the beach. All right, you men, down that ticket platter to the scow. Let me off first. No fighting, please. You, mister, you're crushing my hat. Please, with somebody. Please, please. Come on out, you man. Let the lady off first. Give me your hand, ma'am. I'll help you down the ladder. Thank you, Captain. All right, wait a minute, ma'am. Are you sure you want to get off at Skagway? Yes, why? Well, ma'am, Alaska's a pretty rough place for a lady. Won't be much like the life you led back in the States. I don't want it to be, Captain. I'm going to build me a whole new life up here. Just help me down this ladder, please. But when I stood on the beach at Skagway, my courage began to slip away. Just then, a man came along. Waiting for somebody in particular, lady? No, I'm not. Thinking of taking a job, maybe? Yes, yes, I am. Can you cook? A little, why? Come along. I've got a job for you. My name is McDaniels. Everybody calls me Mack. I've got a gang of 18 lumberjacks cutting timber for a wharf on the beach.  Well, here we are, my tent. You can't stand up in here. A man eats sitting down. I can't cook sitting down. That's what the Jap used to say. My, how this place ever gets a filthy. I guess the Jap never cleaned it. Look at those tinned dishes. They've been probably washed in weeks. Nothing's stopping you from washing them, ma'am. Where's the soap? I don't see any. We don't have any. Soaps a dollar a bar in Skagway use ashes. Ashes? That's what I said, miss, or is it misses? Mrs. Pullen, Mrs. Harriet Pullen. Tell me, whatever happened to this Jap? He quit. Couldn't stand the gap. Well, I'm smarter than he is. I'm not taking the job. It's none of my business, lady. But what do you do? How do you live? I don't know. This is a rough country, Mrs. Pullen. Pull a hard man, criminals and gamblers. And the women, they're definitely not your type. Tell me, have you ever worked for a living before? Well, not exactly. I didn't know. Where's your husband? He died last winter. Mr. McDaniels, I know what you're thinking. That I ought to go home on the next boat. But I'm not. I'm staying. I've got four good reasons to keep me here. Four? Three boys and a girl. My children. As soon as I make enough money, I'm going to stand for them. I see. Well, lady, if you don't work for me, there's only one other job that's open. Yeah, what's that? Come outside the tent. You see that dance hall the other side of the mud bank? Big Jim Collier's place? Yes, I see it. See that sign in the window? Yes, I see it. Female vocalist wanted to sing high soprano and look good in tights and choir within. Well, Mrs. Pullen? Well, Mr. McDaniels, I sing a pretty fair high soprano but I've never worn tights. To tell you the truth, though, I've often wondered what I look like in him. Thanks for the suggestion. Attention to the professor here. He'll entertain you with his justly celebrated pianistic virtuosity. Thank you. Come in, Mrs. Pullen. Come in. Collier, how did I do? You were great, sensational. You had them all crying in their drinks and that introduction for the professor. Pianistic virtuosity. Yeah. That's a humdinger. I heard a man say that at a circus once in Seattle. You got class, Mrs. Pullen, real class. Thank you. I'd consider it a favor if you'd use big words like that when you're sitting at the table with the customers. When I'm what? Sure, that's part of your job. You make yourself pleasant to the customers and they buy you drinks. Oh, no. No, I couldn't do that. Oh, sure you can. It's easy. I'll come along and I'll introduce you to some of the big spenders. Pull up a chair, kiddo. Thank you. My name's Jack Darcy. Black Jack, they call me. This here's Steve Burnside. Howdy, dear.  Well, I guess I'll have some root beer. Thank you, Mr. Burnside. Root beer? You know something, cutie. I like your looks. You and me are going to be great friends. How about a little kiss? No, please, Mr. Burnside. Oh, come on. No, no, please, let me go. Cut it out, Steve. Can't see the lady. Stay out of this. Why should I? Maybe she's got somebody else out of mind. Like who? Like me. No, please, gentlemen, I haven't got anybody on my mind. Come on, kiddo. We're not going to let any tinhorn gambler push us around, are we?  Please, Mr. Darcy, do it. Did I hear you mention something about a tinhorn gambler? You did. Have any particular party in mind? Me, maybe? Certainly. Who else? That's all I wanted to know. Out of my way. Mr. McDaniels. Well, Mrs. Fulham, hello. I've been looking for you, Mr. McDaniels. About that job you offered me. Is it still open? I thought you'd be cooking for 18 men. Well, after what I've been through tonight, it'll be like a vacation. Just lead me to it. The first day I spent at McDaniels' camp was the hardest day of my life. At supper time, the men came out of the woods, and as Mr. Mc had predicted, they ate like wolves. But they never said a word whether they liked my cooking or not. When they got up to leave, I smiled my prettiest and said, Don't go yet, boys. I've got a surprise. Apple pie. Well, doesn't anybody want to taste it?  I've got a delicate stomach. Here you are, Mr. Joe. A nice big slice. Smells like apple pie. Well, how'd you expect it? Yeah, never mind the smell. Tastes like apple pie. God darn it. It is apple pie.  Hi, boys. Good evening, Mr. Mac. Hello, Mrs. Pullen. Well, boys, how do you like the new cook? Oh, just like home, man. Look, pie, apple pie. And out of clean dishes, too. And even the spoons clean. You can see your face in it. With a face like yours, Joe, I wouldn't look. Come on, boys. See you tomorrow, man. Mrs. Pullen, you look kind of tired. They liked it. They liked my apple pie. Here, better sit down. You think you're strong enough to stand up under all this hard work? Strong? Sure I'm strong. You're strong when you have to be. Mr. Mac, I've got to make enough money to send for my children. I'm three dollars a day. How will you support them? Well, I've decided to bring them one at a time. I'll start with the oldest, Danny. He's ten. It'll be hard for him at first to deal with all things he's used to, but I'll try to make it fun, you know, like a game. Where are you going to live in a tent? Well, the old miner who owns a cabin on the beach is going back to the state. There's only one room. Any furniture? Got a stove. Nothing else? No. Not a bed, nor a table, nor a chair? You call that a home for your children, Mrs. Pullen, I can't figure you out.  Why? Mr. Mack, all I know is I'm going to build a new life for me and my children in a new country where I can be useful, where I'm needed. Yes, my mind's made up. I'll save every penny and bring Danny here. You're listening to Queen of Heartbreak Trail starring Irene Dunn as Harriet Pullen on The Cavalcade of America sponsored by the Defant Company, makers of better things through chemistry. $3 a day I earned cooking for lumberjacks during the Gold Rush in Alaska. I could bring only one of my four children to live with me, but it was still my dream to make a home for my entire family. That first year the winter set in the 1st of November at night the wind howled and in the morning the cabin walls were covered with frost. My boy Danny was both a consolation and a problem since I had no time to watch him. He was always wondering off some place and scaring me half out of my wits. A dozen times a day I'd run to the tent flap and yell, Danny, Danny, where are you? Over here, Mama. Over where? Come and play here where I can see you. I'm coming. Danny, stop using that language. What have you got in your hand? A miner told me it's good for what it ails me. Give it to me. Do I have to? It'll make you sick. Now remember, I don't want you going near the saloon. Why not, Mommy? I told you they're not nice places for little boys. Now come over here. I want you to stay right here in this tent until... You tin-horn gambler!  I'll be right back, Mama! Oh, dear. To add to my troubles with Danny the price of everything went sky-high due to the shortages as more and more people came to Alaska to seek gold. I was unable to save any money and my other children were as far away as the moon. Then one night as the men were leaving after supper, little Joe came over to me and said, Hey, nice apple pie tonight, Miss Pullin. Girl, darn nice apple pie. Well, I thank you, little Joe. I'm glad you liked it. Miss Pullin, you ain't looking so good. How long are you going to keep on with this year's back-breaking job? Well... Saving any money? Saving. I'm lucky if I can get through the week without borrowing. You know, Miss Pullin, I've been thinking. I've been thinking maybe you could sell some of them apple pies. The way I figured it is, there's three things this town of Skagway ain't got enough of. Hotels, pack horses, and apple pie. Hotels, pack horses, and apple pie. Well, I'll remember that, Joe. Well, you could get a dollar a piece for them pies. Well, it sounds good, but I simply haven't got the time. Well, I want to say goodbye, Miss Pullin. Goodbye? Yes, I'm going gold digging. Got my boots and pants and trouble. Got my tampon grub. So, here goes little Joe, 68 years old by the grace of God, sitting out for the fields. Mom, I'm hungry. Can I have a piece of pie? Even an old timer. Oh, even a young sprout. Danny, close the tent flap. All right. Oh, hey, you hear that wind? Oh, it's going to be mean out there on a trail. I wish I had me a pack horse. It sure would be help. Well, mama's got a horse back in Seattle. Her name's Babe. She has? Well, bring her here, Miss Pullin. There's a fortune running pack horses over a heartbreak trail. Pack horses pays $50 a day. Oh, sure, mama. Let's bring her. $50 a day? Ah, that's right. Oh, you'd have to hire a driver, of course. A driver?  It just ain't done. I could be the driver. You? Honey, you wouldn't come back alive from your first trip.  Heartbreak trail.  Listen to me, Joe. I'm not going to have my horse driven to death by some half-drunk mule skinner who... Oh, what's the use of talking? I haven't got any money to send for. You could get it. There's how? I told you. Apple pies. Of course. I could come back here at night after Danny's asleep and bake them. Sure, Mom. You could do it. You're sure, Joe? You're sure people would buy them? Mrs.  Pack horses, hotels, and Apple pies. Put your money in them commodities and you can't go wrong. Of course it wasn't easy. Every dollar earned meant long hours at night stolen from sleep. But at last, early in the spring, Babe arrived on the boat from Seattle. I couldn't get there or even the teamster to bring her ashore. So I borrowed a skiff and rode out to this steamer anchored in the bay. Your horse is right down there in the hole, ma'am. Follow me. How are you going to get her off? I don't know yet. Well, you can't take her assuring the skiff. I'll think of something. You better do it fast, lady. There she is, right in there. Babe, it's me, babe. Don't you remember me? She remembers me. I knew she would. I knew it. Hello, babe. Hello, honey. We're in trouble. I've got to get you off this boat. The only way I can do it is to swim your shore. Will you help me, honey? Will you? Swimmer? You're crazy. It's a quarter of a mile. It's the only way. I've got a gangplank over the water.  I haven't called to her. She'll jump to me. I know she will. I'm waiting for you. Come on, honey. Jump. I'm waiting for you. Come on. Jump to me, honey. I knew you would. Swim over here, peps. We'll be in a warm stable in no time. In April, I quit the cooktas, and started babe packing freight to the coal fields. It wasn't a woman's job. Heartbreak trail with half mud hole, half icy ledge along canyons littered with the bones of horses. The two of us together climbed and slipped and froze. Come on, babe. You can make it. Come on, honey. Come on. Easy now, isn't it? You've learned a lot in two months, babe.  Now, honey, this is your last trip. They're building a railroad through the mountain, and they won't be needing us anymore. We'll have to think of another way to make a living, won't we? Well, honey, I've got an idea. A good idea. Well, look who's here. Miss Bowen with a horse and wagon. That's Babe. You remember Babe, don't you? Oh, my. Don't she look slick and shiny. She ought to, the way the children take care of her. They're all here with me now. Where are you staying tonight? Well, I don't know. I do. Come on, get in. Where are we going? You'll see. Get up, babe.  You can get in a new school. Whoa, babe. Whoa, this is the old mission, ain't it? Not anymore. Missions move to larger quarters. Well, what do we stop here for? Joe, remember the advice you gave me? What advice? You said what Alaska needed was apple pie, pack horses, and... And a hotel. Well, go down, so you open yourself a hotel, huh? Well, go down. Pulling houses, call, Joe. Clean rooms, clean beds. And apple pie? Three times a day, Joe. Let's rule a pulling house. The best Galdar hotel in Alaska. There's Harriet Pullenheader Hotel and a home for her children in Skagway, Alaska. Perhaps hearkening back to the days of the gold rush, and the bearded prospectors from the howling canyons of the North country. But certainly keeping alive the invincible spirit of Harriet Pullen, the woman who made Pullenhouse a source of pride in an Alaskan institution. I'm sure our radio listeners joined the audience in the theater tonight applauding the performance of Irene Dunn and the rest of tonight's cast on the Cavalcade of America. And now, here's Bill Hamilton of the DuPont Company. This week, more than a quarter of a million people are expected to attend the International Petroleum Exposition at Tulsa, Oklahoma. Nearly all of these visitors will be men and women directly concerned with petroleum or its products. A quarter of a million visitors gives you some idea of how great this industry is and how dependent in one way or another all of us are on oil and the many things made from it. For many years, the DuPont Company has been keenly interested in the growth and development of the petroleum industry and its better things to which DuPont chemistry so often contributes. Industrial chemical companies like DuPont buy and use petroleum products as raw material. DuPont chemical science adds hidden values to many of the petroleum products you use. Tetraethyl lead, the important ingredient of anti-knock gasoline, has been manufactured by DuPont for 25 years. DuPont antioxidants made by chemical science control gums in gasoline which might otherwise clog the engine of your car. DuPont fuel oil stabilizers perform the same service for your furnace oil. Special DuPont finishes protect gasoline storage tanks guarding against corrosion and reducing losses through evaporation by reflecting the heat of the sun. Hoses of DuPont neoprene rubber are used by oil tankers and gasoline stations. DuPont nitroman blasting agents aid in seismic prospecting for new oil wells. A special nitroman formulation works efficiently even when the oil deposits are located underwater, miles out to sea. The oil industry also turns to the chemical industry for acids and scores of other chemicals which it needs in great quantity. At no time in our history have we in the United States depended on petroleum and its products as we do today. As a result, the search for new oil deposits is much intensified and the petroleum industry is making every effort to produce better and more efficient fuels and lubricants that last longer and perform well under all conditions. In these endeavors, so vital to all of us, the petroleum industry is aided by the products and the know-how of chemical science. The DuPont company's better things for better living through chemistry. Next week, Cavalcade presents the popular Hollywood star Franchotone in The Enlightened Professor. It's the story of a courageous 19th century professor at Yale who believed that science would one day make this nation great. We invite you to listen. Tonight's DuPont Cavalcade, Queen of Heartbreak Trail, was written by Arthur Arendt and Paul Peters. Material for tonight's play was derived in part from an article which appeared in the American magazine. Music was composed by Arden Cornwell and conducted by Donald Brian. Irene Dunn can now be seen in the George Stevens production for RKO Radio Pictures. I remember Mama. Miss Dunn's celebrated charm has been beautifully photographed in this production on DuPont Superior 2 Negative by cinema photographer Nicholas Musaraca. This is Ted Pearson inviting you to listen next week to The Enlightened Professor starring Franchotone. Cavalcade of America is presented each week from the stage of the Longacre Theatre on Broadway in New York and is brought to you by the DuPont company of Wilmington, Delaware. This is NBC, the national broadcasting company.


I'd like to begin the closing by welcoming to the stage our good friend Stephen Lewis. I was very privileged to get to know Stephen about 10 years ago when myself and some other people in this room worked to support the Global Commission on HIV and the law. And Stephen was certainly one of the primary commissioners working on that process, pushing forward the progressive recommendations around harm reduction around Decrim. Stephen Lewis is the co-founder and co-director of AIDS Free World, an international advocacy organization that exposes injustice, abuse and inequality, the social ills that underpin and continues to sustain HIV. He's the co-founder and board chair of the Stephen Lewis Foundation and he served on the Global Commission on HIV and the law. Stephen was appointed to the Lancet Commission on Drug Policy and Health in 2015. Stephen Lewis was the UN Secretary General's Special Envoy for HIV and AIDS in Africa from 2001 until the end of 2006. Prior to that from 1995 to 1999 he was the Deputy Executive Director at UNICEF and the organization's Global Headquarters in New York. Before that from 1984 to 1988 he was Canada's Ambassador to the United Nations. He's a companion of the Order of Canada, Canada's highest honour for lifetime achievement and holds 42 honorary doctorates from Canadian and American universities. We'll give you your 43rd honorary doctorate from the International Arm Reduction Conference if everyone's impressed with your speech at the end. We'll take a show of hands. Thank you. Please welcome Stephen Lewis. It does make me feel a little as though my life is in the past tense. Thank you for rescuing me. I want to start with a confessional. I'm a hopelessly unilingual anglophone and I have enough respect for the French language not to do it violence in your presence. So forgive me for relying entirely on English. I'm faintly apprehensive where I'm standing. A number of years ago when I was speaking at the Palais de Congrès in Montreal they turned off the lights at the end of the speech and added one fierce spotlight from the back and I walked confidently off the platform and fell six feet to a concrete floor where I managed to break my hip. It allowed Brian Mulroney the Prime Minister of Canada to say that he wasn't at all surprised Stephen Lewis had been walking into space all his adult life. I regret that I wasn't here through the conference only for the day and I'm not going to try to review or repeat the nuts and bolts of the remarkable almost encyclopedic range of various sessions which you collectively had. Rather I'd like to discuss some potential routes to progress. The context very simply for that is a quick conversation I had with Rick Lines last night when he reminded me of the commission on HIV and the law which allows me to remind him that it's not the 10th anniversary Rick it's the fifth. And yes well that's you're probably suffering as I am from a geriatric moment but the but the fifth anniversary of the commission on HIV and the law is in fact an excellent launch pad because the commission made a sturdy effort to deal with what they called people who use drugs and advanced a number of recommendations which came down very strongly in support of harm reduction in all its manifestations and equally strongly against the orgy of punitive intervention which characterized the response to drugs in so many parts of the world. So the commission on HIV and the law was a good measure at the moment but in truth we've made limited progress in the interim in the interim five years. Canada I gather at this conference has been appropriately celebrated largely because of the presence of the Minister of Health Jane Philpott at the opening. I beg you don't romanticize Canada we haven't yet achieved angelic perfection. I'd like you to realize that we also have a long way to go all you have to do is look at the response to the opioid crisis the response to what is happening in prisons there is a great deal yet to be done. And I must say that I had an intuitive solidarity with those who engaged in the demonstration at the opening of this conference. I happen to be extremely fond personally of Jane Philpott. I know her reasonably well we have worked together in the past she's done a remarkable job in the field of HIV and AIDS and she's probably the most genuine cabinet minister that Justin Trudeau has assembled in his vast panoply of cabinet ministers but inevitably Jane Philpott is constrained by the political realities around her and and what we really love about her is that she's the antidote to the 10 previous years when reactionary pre-paleolithic Neanderthals ruled Canada after all after all there are only so many fossils per decade that you can absorb. Think too if you will of ungas in 2016 and the incremental progress that was made through ungas and the disappointment of many about the way in which harm reduction was dealt with by the member states who participated in the debate around drugs so everybody is now looking to 2019 and between now and then I think we should make harm reduction a kind of co-selep internationally using every possible avenue to make the point that we confined and perhaps create and I want to run through seven quick possibilities with you and because the time is short and I am extremely self-conscious about this I have also have a plane to catch I'm going to speak with almost supernatural rapidity please bear with me particularly those who are doing the interpretation. Number one we've got to find a way of bringing a resolution before the Security Council of the United Nations that's not such a long shot the Security Council has already dealt with two major health issues HIV on the one hand and the Ebola crisis on the other and it's entirely to possible to make the argument that this has a public health dimension which should be taken seriously. The Security Council is also absorbed with questions of international peace and security and would therefore be inclined to view drug policy with skepticism. On the other hand if you put together Afghanistan, Mexico, the Philippines I think you can begin to make an obvious argument for international peace and security which might have some impact on a Security Council debate. I must say that I was quite overwhelmed this morning listening to the senator from the Philippines it was an astonishing amalgam of principle and courage which we all witnessed I was completely taken aback I don't know how she's managed to stay alive in the midst of that fascist dictatorship and it's an extraordinary I think congratulatory moment for the conference that she felt she wanted to be a part of it but it was also a moment I shall always cherish just to have just to have heard her. So the question of international peace and security then leads to who would introduce a resolution. You see the rotating nature of the Security Council puts the permanent members and the non-permanent members in a rotating chairpersonship month by month. If you can find the right country then that country has an absolute right to set the agenda for that month. Now there's some interesting countries on the Security Council at the moment Sweden Italy Ukraine Ukraine might find it entirely pleasurable to introduce something that would cause Russia enormous enormous embarrassment and concern. So the question is the question is how how do we design those kinds of things and I think that there there are organizations here in this room and others who show solidarity who can make the necessary overtures and at least scope out the possibilities of a Security Council resolution. After all Security Council is also dealing with the sustainable development goals and the third goal speaks to health for all and it's possible to shove this subject in under that rubric. So with the current focus on global public health I'd say that that's worth a reconnoitering. I don't think we'd have the same luck with the General Assembly of the United Nations there simply too many countries but curiously enough the Security Council having had precedence around global public health might be willing to think about it if it was vigorously pressed upon them. Number two talking about global public health I want to make the point that this very month a new director general will be elected as head of the World Health Organization. Unfortunately it's a little late now to insist that the credentials include the embrace of harm reduction but it isn't too late to demand either by the international bodies or by the harm reduction conference itself to demand that the new director general at the moment he or she there are three candidates two men and one woman at the moment he or she is elected make a statement shortly thereafter if I'm reasonable about it that indicates an affinity for an endorsement of all of the ingredients of harm reduction. You can't let these people have any time to think or wait they have to be pounced upon immediately because multilateralism is extraordinarily adept at damage control and avoidance and if we go after them right away it may mean something for a new director general of WHO to make a statement. Number three there is the process called universal periodic review which will be familiar to many of you particularly those who are doomed to live in Geneva and for for those of you who live in Geneva you will know that this periodic review occurs on a regular basis country after country measuring fundamentally their behavior around human rights and there is no reason in the world why country after country can't be challenged on the various components of harm reduction in the course of the universal periodic review there are submissions made on behalf of the NGO community submissions made by member states there is an open public debate it is entirely possible to confront countries that have behaved in unfathomably deficient ways with what they're doing and I think the universal periodic review is yet another way to put this on the agenda in an unrelenting methodical continuing fashion I mean that's what advocacy is all about is that you never give your adversaries a moment pause or peace and you keep after it and because there is so much that is legitimate decent humane profoundly urgent about the struggle that is being fought by drug users around the world on issues of harm reduction we have a cause which is worth the entire unflagging pursuit number four and this many of you won't know about it it gives me a delicious impish feeling there is later this year in the fall a conference being held in Moscow on tuberculosis now everybody knows the tie between injecting drug use and tuberculosis and some of the some of the consequences and no one at the Moscow conference on tuberculosis will be expecting some mole on some panel to raise the question of harm reduction in relation to tuberculosis it's an extraordinary opportunity and to do it in Russia on Moscow soil when no one is anticipating it but it's entirely legitimate let me assure you entirely legitimate in the context of the conference is something that should be thought about I haven't been invited to that conference yet I it's not a far-fetched idea because I have found myself over the last eight or ten months dealing frequently with issues around tuberculosis but but I don't know what will happen in the fall but I do put it before you because I can just imagine a panel of notables where one of them a person of principle speaks to TB but also makes the relationship with harm reduction in the presence of those who would wish that the subject never be talked about number five is the question of disruption that is bringing disruption to the confines of solemn debate when when people are discombobulated by those who put their views not aggressively but insistently and I'm thinking for example of meetings of the global fund to fund AIDS tuberculosis and malaria the global fund is entirely deficient in the way it responds to questions of drugs entirely deficient in the way it's responding to questions of what it calls countries in transition so that then that when they are raised to a higher economic status they are somehow then exempt from providing funding for those who need it it would be entirely appropriate for a demonstration to occur my god when the global fund feel here's about this I'll be eviscerated but that's it's entirely appropriate for a demonstration to occur when the global fund board meets to bring to the members of the board the need to take these issues seriously and there's some reason to suggest that they don't take them seriously the global fund is also struggling with the new executive director it went through an extraordinary internal fracas just a couple of months ago and they had to abandon the process to search for a new executive director they have one now at interim but they're about to choose another in the next couple of months again we can insist that amongst the candidates for executive director the questions are put where do they stand on drug policy how do they feel about the reality of drugs relating so strongly to at least HIV and AIDS and tuberculosis within their mandate the same should be done and has been done I know from time to time with the treaty bodies particularly the convention on the elimination of all forms of discrimination against women and the treaty bodies that meet should have to face and confront a solid wall a solid monolith of determined people who insist that they pronounce strongly not equivocally not this tepid nonsense where you can read anything into the language that is used but strong and unequivocal assertions about the legitimacy that the entire world around Rick and his colleagues at Richard Elliott and his colleagues the entire world which they work in fighting the good fight for harm reduction and drug policy I must say that number six concerns me deeply and that's the involvement of civil society and the associations of drug users and there are so many things that can be done through civil society I was fascinated this morning to hear the Asian Association suggesting that we should all send letters to to Duterte to see if over time some impact can be felt equally the man who got up and said he was from act up if you want to see an entire compendium of unorthodox eccentric and idiosyncratic interventions then read the book how to survive a plague which is essentially a testament to the work of act up and you can see how the powers that be can be discomfited by an urgent rallying of people with conviction I I'm more and more persuaded as someone who has spent 50 or 60 years in advocacy that you can you can move the dial you can get these encrusted bureaucrats and these hostile people people to move if you never give up and that can be done by associations of drug users very fully providing we can find the kind of funding which is required funding that goes beyond George Soros and finally it seems to me that we've got to think strongly about the sort of thematic targets and for me forgive me for saying the obvious those targets are race and gender and I would pursue them in the most unrelenting fashion imaginable look I'm in my dotage I'm wildly over the hill I'm going to be 80 for God's sakes in the month of November I can barely stand it that I don't have another 80 years to fight the good fight but I why are you applauding for my are you all so sort of hostile in a subterranean fashion the the truth is that I am both bemused and sometimes dispirited and often uncomprehending by the unwillingness of people to confront what we know is true so around race even where African Americans in the United States are dealt with there is a kind of there's an identification of the disproportionate number of African Americans in jail and a relationship with drug offenses but very seldom is the word explicit racism used it's like the aboriginal peoples of Canada we we we understand as Canadians for those of you who are not Canadians what has been done to the aboriginal people of this country we know the truth and reconciliation commission and what it found and the recommendations it drafted we understand the horrors of the residential schools we recognize even now that we can't seem to get going the the investigation into the missing and murdered aboriginal women there's always this halting there's there's always this halting incrementalism when it comes to dealing with what amounts to explicit racism and when you're dealing with questions of drugs and aboriginal peoples it's it's simply necessary to understand that racism lies at the heart of our inadequate response it's not some kind of it's it's not some kind of inadequate bureaucratic or or medical indifference it's racism now similarly the response around gender it fascinates me to recognize here we are at a moment in time when feminism has been to some extent restored in public consciousness where you have a march after the moron was elected with of millions of people and millions of women who will take to the streets and the and the sense of solidarity even amid the misogyny the sense of solidarity and strength and determination of the women of the world is something to behold and for the first time in my memory we have the entire international community focused on meetings around women conferences around women initiatives policies programs it's fascinating and around the question of drug use around the questions of harm reduction women as we know are so terribly vulnerable and so disproportionately vilified locked up tortured divided from families leaving their children what in God's name is wrong with this world has the world gone mad and at the moment in time when women are finally the centerpiece of much of international's initiatives it's an excellent moment to say around harm reduction and women this is where we will call our our our cross we're gonna nail this issue to the cross and we're going to win it and we're going to use the tremendous and some ways exciting turbulence about the respect and revival for women we're going to see women at the centerpiece of the struggle so on the one hand you have race on the other hand you have gender and I beg you to take both intensely seriously now obviously there's the CND and obviously there are AIDS conventions and obviously there are the special rapporteurs I mean there are so many various components that we can bring to work in the context of advancing harm reduction and drug policy but if we fight on all those levels simultaneously then one day you break through now let me end with a faintly subversive observation I got a big kick out of Ethan Nathan natalman today he's absolutely one approach to follow but I want to tell you don't tell me to love my adversary I I'm I'm a democratic socialist if I had to hug Donald Trump or Stephen Harper I'd have a cardiac arrest I I have I have in my 50 or 60 years of dealing with advocacy the conviction that if you're steadfast and principled and uncompromising you can achieve a significant quotient of social justice sure you'll lose sometimes and then according to the poet you'll bleed a while and rise to fight again and then one day the pendulum swings and all the way through you haven't as they say in the United States crossed the aisle to embrace people on the other side I I can't embrace crypto fascists I've never been able to do it and I ain't starting now and I'm observing Ethan in the audience and I'm thinking thank God I'm going to the plane I I have to say that I thought it was a wonderful intervention this one I got a big kick out of it but I squirmed a little and I felt I should appease my squirming in this finale so all I say to all of you is that this is a this is a truly important international struggle it's not just one or two countries it's every country which is dealing with drug use the war on drugs the abuse of power the terrible demonization of wonderful decent human beings and I beg you to leave this extraordinary conference with the determination that you'll fight on all fronts front simultaneously and and and bring the Philistines to their knees thank you


Here are five ways to get the most out of student portfolio projects. Number one, let students choose the platform. Some might want the chronological approach of a blog, others might prefer the static approach of a website. Let them decide. Number two, have students reflect on both the learning process and the final products. Number three, choose a variety of work including their best work, their favorite work and the work that demonstrates the most growth. Number four, don't wait until the end of the year to start the portfolio process. Include it within your units. And number five, use multimedia. Have students add video, audio and text reflections to their work. When portfolios are an everyday part of the learning process, students can showcase their best work, reflect on their growth, and set new goals for learning targets. Ultimately, this leads to deeper thinking and better learning.


Good morning and welcome to our City Council meeting. Madam City Clerk, can you please call the roll? Yes, thank you. I think Council Member Tibbets is trying to get on right now. So I will come back to him. Council Member Schwedhelm. Here. Council Member Sawyer. Here. Council Member Fleming. Oh, I'm sorry. Council Member Fleming will not be at the meeting today. Council Member Alvarez. Vice Mayor Rogers. Present. Mayor Rogers. Here. Council Member Tibbets, have you joined us? Okay, let the record show that all Council Members are present with the exception of Council Member Fleming and Council Member Tibbets. All right, thank you so much, Madam City Clerk. We start our day in closed session with items 2.1 and 2.2. I'll go ahead and turn it over to Sandy to see if we have any voicemail public comments or any Zoom public comments. Mayor, I'm not seeing any hands raised and we do have one voicemail public comment. I'll play that. Okay. Hi, this is Sarah Sweever with the Sonoma County Bicycle Coalition and I'm commenting on agenda item number 2.1. We have taught thousands of children and adults how to cycle safely and responsibly, but all the education programs in the world will not get people out of their cars and onto bikes if they're not safe streets for which then for them to walk and ride on. So from the beginning, we have supported the residents of the Jennings neighborhood on the city and the quest to reopen the at-grade crossing of the smart track at Jennings Avenue, including letters to the CPUC, speaking before smart, circulating petitions, the CPUC has deemed it safe and extended the application. We urge you to move forward with your application for another extension of the permit. This is such an important pet and bike route for local residents to access their schools, work, and shopping. The alternative routes are all longer. They're on busier streets and they still require you to walk across the tracks. As a cyclist myself, I can tell you that you're at much greater risk of being hit by car on Durville Road or College Avenue than you are being hit by a train crossing the tracks there. The safety concerns that smart expressed also don't take into account the health risks of inactivity. Seniors who don't drive and are frightened by the traffic are more isolated in their homes. Children are unable to walk safely to school and therefore are driven. Our safe access school director has reported that the number of children walking to Helen Limit School declined once the crossing was closed. The city's goals for reducing greenhouse gas emissions and vehicle miles traveled can't be met without decisive concrete actions that will make it easier for people to travel without getting into a vehicle. So many people rediscovered the joy of cycling and walking during the COVID-related restrictions of the past year and a half. So please let's keep this momentum going and keep pushing to get this crossing built. Thank you for your time. That concludes Voice Message Public Comment. Okay, great. Then I will call us into closed session. I do and I don't see anybody in the chamber who's looking to speak. We did get some late correspondence on item 2.1 and that correspondence was uploaded to the archive record and is available on the website and council was emailed that correspondence also. Yeah, thank you so much and we'll be back. Madam City Clerk, can you please call the roll? Thank you. Councilmember Tibbets. Councilmember Schwedhelm. Here. Councilmember Sawyer. Here. Councilmember Alvarez. Vice Mayor Rogers. Present. Mayor Rogers. Here. Let the record show that all councilmembers are present with the exception of councilmember Alvarez, councilmember Fleming and councilmember Tibbets. Great. I'll go ahead and I will go ahead and report out on our closed session. Council met and gave direction to our staff on items 2.1, which was the Jennings Crossing extension discussion, as well as item 2.2, which was contract labor negotiations. With that, we'll close our special meeting and we'll be back in a couple of minutes for our regularly scheduled council meeting. And interpreter Charles and interpreter Pablo, I'm going to end this meeting and start the new one if you can log back on again. Thank you.


Live from San Francisco, extracting the signal from the noise, it's theCUBE, covering Oracle OpenWorld 2015 from Studio C, brought to you by Cisco. Now your host, Brian Grace Lee. Welcome back to theCUBE. We're here live at Oracle OpenWorld 2015 here in San Francisco. Down here what we're calling Studio C, right here in the middle of the show floor, here at Oracle OpenWorld. Really excited, tons of energy here on the floor, 60,000 people. Larry Ellison just finished up his afternoon keynote. Lots of talk about security, lots of talk about the cloud, really talking about the transformation that's happening here at Oracle OpenWorld. And excited to have two guests for this segment. I'm Brian Grace Lee with Wikibon. We've got Lisa Spellman who is general manager of Intel's data center marketing. Yep, great to see you. And of course a man who needs no introduction this week, Jim McKeown from Cisco's data center business group, vice president. Welcome both of you. Thank you. Thanks for having us, yeah. I was thinking about as I came over today, probably five, six years ago, seven years ago when UCS first got announced, there's a lot of naysayers, a lot of people saying Cisco servers, it's a low margin business, why are you getting into that? And the thing that struck me, because I was at Cisco at the time was, I don't think people understand what Cisco gets into. They get into innovation. And between the two companies was a ton of innovation, innovation around memory extension, innovation around converged networking, fiber channel and ethernet, innovation around driving APIs around infrastructure that had really never been done. Talk about where the partnership's gone and just, I mean does it exceed your expectations thinking back to where you were five, six, eight years ago? Well I'll go first and then Jim can have a chance to win, but I think it's exciting in many ways. I think Cisco was ahead of the game in creative and sophisticated solutions that were addressing some of tomorrow's problems and tomorrow's now today. So they've had tremendous success in the market and we've been delighted to share in that with them. And one of the areas that's most interesting is how a lot of people have thought of Cisco in the past as a network company and then they've moved into the enterprise space and into the cloud space. And now you see actually network, enterprise and cloud are themselves converging as markets and as styles of infrastructure converge, their solutions are becoming even more prevalent and even more favored across people who want a well run, well managed entire data center, not just server rack. Yeah, and it's great to see, I mean Cisco has always pushed being leading edge and over and over again we see Cisco getting benchmark wins against virtualization environments, benchmark wins against bare metal. It's showing that it's not just everything is the same. There's opportunity to innovate, there's opportunity to really drive the market. How do you guys think about that innovation? It's part of the DNA I would think. You know actually I have to say we were fortunate because we started as a green field in the space, right? We did not have to bring all the legacy components along with us and everything that we did in the past. So we were able when we launched UCS, start with Clean Slate, design for virtualization, design for the types of applications that are going to be coming as opposed to bringing along some of the other components that we had been doing for years and years and years. So when we got in, timing was right. We actually had some great updates from coming out of Intel that we were able to incorporate early on and we just got the market at a transition where the beginning of integrated infrastructures were happening, bringing together, because it's not just a server, it's a compute offering. We call it a unified computing system because it is a system. Bringing together compute, network and storage access and it was timed right. Right, well and I think that change, that time of change six, seven years ago was really kind of the beginning of people went from bare metal to virtualization. They're starting to think about how do I do things in a cloud like manner? We're now, this show has been, you could call it Oracle Cloud World almost. That's been the theme all week. Talk about how you both think about clouds because it's very much world of many clouds, clouds for all. What's your take on how many people are going to innovate in this space and what customers really want? It's interesting because there's a lot of people that think of cloud and they think of really big cloud service providers and when we launched our cloud for all, one of our taglines is there's tens of thousands of more clouds that are yet to be born and we want to be part of that with partners like Cisco to drive that innovation and new capability that does actually transform businesses. So you can look at industry after industry and see how moving to cloud type architectures has actually changed the industry. And I mean, a classic example is the taxi industry. It's still on your phone. It's just you're not calling, you're hitting. And that can now happen across not just consumer services, but that will start to move into business services over the next several years. And there have been real and legitimate barriers to entry to getting enterprise on-premise or hybrid clouds built, but one by one, the folks at the show here are helping knock those down and make it possible for enterprise to realize that value from the cloud infrastructure. Right, well, and I know from having been at Cisco, Cisco's never afraid of the big challenge. So you talk to them about an Uber or Airbnb, these radical business funds. John Chambers was talking about that for decades. Chuck Robbins is now in place. Talk about what Chuck's philosophy is around the data center and around cloud.  Well, I mean, I think it's what we're all seeing. The data center is not combined to the four walls of the data center anymore, right?  There's going to be more than two clouds in 10 years. So just go ahead on the record for that. What's going on is actually we're finding compute is becoming very specific. We, you know, we can talk about things monetized, but we're actually able to do more with compute in different environments. So whether it's IoT at the edge and actually have it just the right amount of compute there or if it's data center where you have to scale up, you know, we're doing much more focus there. And then the scale out types of applications that are going on. So you have what's going on is there's more change going on with applications. More change going on with digitization. And we're, you know, Cisco's rapidly becoming a digital company, embracing it full on, Chuck's leading that charge. And we're just saying the change is coming. What we do know as our two companies, like the infrastructure that underlies that has to be reliable, but it has to be flexible with different form factors. And the more that you can have consistency and standardization, you're going to have better management, but there's going to be a lot of dynamic changes going on in our world. Yeah, we see a vast diversity of workloads that are growing. I mean, just the changes in extensions within the workloads that people are running in their data center leads to still a general purpose solutions that can address a lot. You can't build a custom stack for every single thing. But then one of the big themes we see across all of those workloads is a data analytics, just prevalence, like that wave is coming. It's the next thing, and it's what's going to take everyone by storm as they figure out how to get real insight out of the data that they're now stuffed with. Right, right. Well, we're seeing that.   How are your customers understanding that? Because that's a big change. It's a lot more data, rethinking about how networks work, rethinking about where to put the compute environment. What are the early thoughts you're hearing from your customers around that space, and what are they asking you to help them with? I think that data explosion, we're just, it feels huge right now, and I think we're just at the beginning, because we're still in it to your point about humans driving the need for additional or creating more data, driving more storage. And it's going to shift over the next five, however many years into a things are creating it. It's the sensors, it's the world, and a lot of our customers are asking for the rationalization. How do I make sense of that, and how do I turn that into a business model I can monetize? Because again, when you're serving your enterprises or your government customers, and looking at what do they need, they need to advance and accelerate their business model, versus keep doing what they're doing only more efficiently. So that's survival, and then there's win on top of it. Well, and both of you focus on the data center, but I have to imagine, Cisco's got such tremendous understanding of how networks work, protocols work, Intel's got such understanding of what the devices are changing. We're seeing all sorts of form factors. I got to imagine this partnership while it's data centers the core, you've got to be thinking about how do those other elements affect the data center? Is that going on? Is that kind of a conversation going on? I mean, I think what you alluded to with the data and analytics, I mean, you're going to be doing data computation at the edge, you're going to be creating big data lakes or enterprise data hubs as our friends from Cloud Air like to call it, and forming those where you actually can do deep learning study from it, and then you're going to be doing things that you're going to be, I'm just going to have a cloud-based service. It's going to come, where I can actually just take advantage of this, let's call it data science automation, right? There's a lot of companies that are doing that, so it's everything's a cycle. For a while we were actually just trying to figure out how to collect the data so we could actually have more data so we could get insights from the data. Now we're actually understanding if you don't actually do prep on that data, clean it up, do analysis on that data before you actually do the analytics on the data, then you're not going to get the information. So it's a cycle, we keep going around, and as we understand more and more how to do those solutions, we understand more and more from an infrastructure standpoint what's required and how to better hit it. We're also very lucky to have Cisco such a tight alliance that we have with them because they are a prominent leader in the network space and we've had great success and learnings from them and the whole area of the comm service providers is going through an industry transformation as they look and move off a fixed function and proprietary ASICs and ASSPs and we've had great partnership there. Actually we have some announcements coming out in the next months together that I think will be pretty exciting, so watch it. You don't want to drop them on here? Exclusive for theCUBE? Exclusive for theCUBE, what does it announce everything? They're excited, but it's all coming in. It's really targeted in that space and winning together and continuing to help that industry through a transformation. Again, we're not forcing it, they need it for their business model as they struggle with the explosion of data, the explosion of users and again monetizing and continuing to have viable business models. So we've been talking about these things at massive scale, explosion. You mentioned just a few minutes ago automation and I got to commend both of you. If I had said three or four years ago, open source and Cisco or Intel, you'd have kind of gone, well those two words don't, both of your companies are making tremendous contributions in open source around automation, around these new frameworks for cloud native. How do you think about, I mean how much is open source, are you hearing from your customers saying, hey, be part of the community and how much do you just feel like that's going to help you engineer better products? Well, we've been working actually together with Red Hat as a partner on some of those open source related but engineered solutions. So one of the barriers with open source, it hasn't always been the technology. Of course, we're putting in enterprise features and trying to really focus in that space but it's the confidence and it's people having the belief that it will work for them and they can bet on it. It's a lot of cultural change. Am I putting intellectual property out there? What does it mean to work with the community? And I think it's great that both of you are getting comfortable with it. Companies are trying to figure it out but no, I think it's fantastic. I think people should go off and look at the things that you're, because it gives people a sense of not only what you want to work on but where they can come and help because it is. These problems are difficult problems. They're not going to be solved by one company. Well, we also hope that when people see names like Cisco and Intel partnered together that does build the confidence and trust because we're brands that are built on that reliability and that credibility and we will deliver that through our open source solutions and our open source partners. Let's talk a little more about big data. What are the things that you're doing to help make it simpler? There was an article a few years ago that said data scientists is going to be the sexiest job in the 21st century but they're hard to find, right? What are you doing to make data science and big data analytics easier for people? That article is funny. We've seen a lot of, our chief data scientist likes to refer to that a time or two again. So for those of you that haven't watched online and saw our Intel CEO, Brian Kuzanich, speak on Sunday night, he actually talked about this and had our chief data scientist, Bob Rogers, on stage with him to talk about one of the things and big investments we've made is in our trusted analytics platform, excuse me, and this is, again, we've developed it and now it's open source. We're handing it completely back to the industry to start developing and getting outcomes out of. So that is a platform as a service that's designed to democratize big data services and so that you're not reliant on the bottleneck of data scientists and data analytics and all the people that have all the skill sets that are in such incredible demand, they can't even finish school before they get snapped up. Right, I feel bad because we always joke that when you look at a PowerPoint presentation about a product, security is always the last bullet point. You know, we're a good way into this talk. Larry talked for an hour about security and he talked about security, you know, he said, well, we've got to get further down in the stack, you know, almost down to the silicon level. Well, what's your, what does Intel's overall take on trying to put security deeper down into the stack even at the silicon level? You know, fundamentally we're in complete alignment that the lower that you go, the more secure you get. We just think he made a mistake on that last portion. He forgot to say Intel Xeon because that's really where it's at. So you can see we've been putting over the years features into the silicon like Intel trusted execution technology and you start to see, especially in the cloud space, cloud service providers are differentiating their offering because of those silicon features. So with TXT and that's a differentiating feature and we're continuing to invest there and also tie together that relationship with our Intel security group formerly, you know, McAfee where you take software, you learn it in software, develop it, move it down into the silicon over time to continue to harden that stack. Right, well, and it's becoming more and more important. Obviously customers are afraid of getting attacked. The attackers are getting better, but it's differentiating for service providers. They want to be offered to say, we're secure, we can audit, we can do compliance. We're going to do that in real time.  What are the, what's the one theme that you're really taking away from this week that you're really going to be talking to your customers about? Well, I think cloud. But I also, it's the understanding that cloud is going to be a journey, right? So anytime we make predictions, something's going to happen 10 to 15 years out, we're declaring there's a journey along the way. There's a lot of customer needs are going to be met by private cloud. There's going to be a lot of customer needs are going to be met by big clouds. There's also going to be a lot of specialized clouds that are going to spin up there to really do it. And I think big data and analytics is one of the solutions that are going to fit in that. Machine learning, deep learning will be after that. I think not to sound uncreative, but I think Jim's nailed it. I think that's what Orgel's definitely put on here is a cloud show. So we like to say we're ahead of the game with our cloud for all type of idea. It really is pervasive and it will cut across all industries, all vertical segments, all usage models. And I think the previous barriers that people had about the difficulty of deploying clouds, the difficulty of managing clouds, the difficulty of the software stack are getting knocked down one by one. And I think it's a revolution that's happening. I think that's a great thing to sort of wrap on. Lisa and Jim, thanks for this great, great conversation. Cisco and Intel have been doing a ton of really good innovation, continue to do it. Great partnership, excited to hear what you're going to announce next month. Folks, with that we're going to wrap up here. Stay tuned for all the things we've been doing here on theCUBE, Silicon Valley, SiliconAngle.tv, wikibon.com for all the research we're doing around this space. Stick around, we'll be right back.


Hello and welcome to the session, this is Professor Farhad in which we will discuss accounting changes, an important topic in accounting. We make changes in accounting all the time, whether that change is a change in accounting principle, change in estimate, change because of an error, regardless, we need to preserve comparability of financial information. Simply put, when there's a change from year to year, we need to present the change so we can compare the information, the financial information from year to year. Otherwise, historical financial data would lose its relevance, we would lose the trend, so it's very important to understand how do we handle accounting changes. Specifically, we deal with three types of accounting changes, change in accounting principle, and here change in accounting principle means going from one gap method, from one gap method to another gap method. So they're both gap, they're both, both acceptable and we're going from one to the other, such as going from the average cost to LIFO for inventory, going from the completed contract to the percentage of completion. Specifically, in this session, we're going to be focusing on this type of a change, but that's not the only one, we're going to have change in accounting estimate, we'll have a separate session for that, a change in reporting entity will have a separate session for that. Also, you have to know that we have, sometime we do commit errors as humans. Errors are not considered accounting change. So errors are mistakes, whether you misapply a concept or you made a mathematical error, they're errors, they're mistakes. Also adopting a new principle for an event for the first time, or the amount was previously immaterial is not considered an accounting principle change. Sometime you might see a multiple choice question about this, just know this. There are three approaches. Again, there are three changes and we're going to be focusing on one change, change in accounting principle, and there are three approaches to deal with changes. Currently, which is deal with the change this period only currently, retrospectively. And in this session, we'll focus on retrospectively, because if there's any changes in accounting principle, we'll have to handle this change retrospectively. Therefore, we have to spend few minutes explaining, what do we mean by retrospectively? And how is retrospectively used? And obviously, we have to look at an example to apply because I'll explain in theory what does it mean, but if you don't see it in an example, it doesn't make any sense. Retrospectively means you will need to adjust the financial statement for each period presented to the same basis as the new accounting principle. So what does that mean? It means let's assume we have four-year period x1, x2, x3, and x4. And let's assume in x4, you made a change in accounting principle. And this change affecting x1, x2, x3, and x4. And you are presenting, listen to me carefully, and you are presenting x1, x2, x3, and x4. Then you have to go back and do the change in all the years. Because to preserve comparability, you have to go back to do the change in case those financial statements are presented. Otherwise, you cannot use a new method here, old method here, old method here, and old method here. If you're presenting all of them, you have to show the change. Or here's what's going to happen. Let's assume there's a change, and you are only showing, listen to me carefully now, we're changing the example now, you're only showing gear x4. So you're not showing x3, x2, and x1. However, the change affect x3, x2, and x1. So what do you do? Under those circumstances, you compute the change. You compute the change. Okay, so adjust the carrying amount of assets and liabilities at the beginning of the first year presented. So here we're assuming we're only presenting x4 and adjust the retained earning. So what we do is we go back and we do the computation for x1, x2, x3. We compute the change and all this change, whether it's changing assets or liabilities, eventually it's going to affect in the income statements. The income statements are gone. So we change retained earning. So all the change will be put into the beginning retained earning. Obviously, when I say retained earning, you're also affecting assets and liabilities related to that retained earning. But the change will be in the beginning retained earning of x4 because we are not showing x3, x2, and x1. So that's another way to do it. Also, let's assume you're only showing there's a change and that change only affect x3 and x4. It doesn't affect x2 and x1. Then just if you want to go back and present x3 and x4, you recast the financial statement showing the new method for x3 and x4. So that's an easy one. Also, sometimes we handle the change prospectively, which is going into the future and we'll see what that means later once we use it. So in this session specifically, we're going to be focusing on changes in accounting principle and changes in accounting principle are handled retrospectively. And that's the most challenging of the three changes, actually. Remember, why do we handle this? Retrospectively, we go back retrospectively to preserve comparability from one period to the other. Now, the best way is to look at an actual example.  And if you're watching, it means you are looking for some help and you found me on YouTube. That's great. Go a step further if you want additional help. Forhatlectures.com, I provide you additional resources, lectures, multiple choice, true, false, that's going to help you understand, practice, learn the material. I don't replace your CPA review course. I don't replace your accounting course. I'm a useful addition. I'm a companion to your education. Invest in yourself. Don't hesitate. Connect with me on LinkedIn if you haven't done so. Like this recording, if you're watching, it's helping you like it. It's going to help others as well and share it with other. Connect with me on Instagram, Facebook, Twitter and Reddit. So let's take a look at this example. In 20x4, Adam company changed to the percentage of completion method from the completed contract. So we want from one gap method, which is the completed contract method to the percentage of completion. Now, the assumption here is, you know, what's the completed contract method is, what is the percentage of completion? If not, you can go to Forhatlectures about the revenue and look at them. Otherwise, just accept that it's a change from gap to gap and we can work with this for now. Adam believes this approach provides a more appropriate measure of the income earned and for tax purposes, the company uses the completed contract method in plan to do so in the future and assume 20% tax rate. So let's take a look at the figures and see how we approach a problem like this. For the completed contract method, which is the old method, here's our income before taxes for x4, x3 and x2. This is income before taxes. Now, these are the taxes, 20% taxes, and this is net income, which is net income after tax. This is the old method. If we compute our figures using the new method, the new method means that the percentage of completion will change the method, our revenue from for x4 goes from 200,000 to 220,000 and our taxes becomes 44,000. x3 goes from 170 to 200 and x2 go from 410 to 700,000 and obviously the taxes will change. Now, what do we need to do? We are presenting, let's assume we are only presenting x4. x4 means just we are only presenting x4. So what do we need to do? We need to compute the changes in x2, x3 and adjust the beginning retained earning of x4 because we're not going to go back and present x2, x3 and x4. If we need to do so, we need to go back and recast the financial statement, show them, show the new method, how the new method works, if that's the case. Let's compute the changes and see how we book this entry. For year x2, starting with year x2, this is the new method, this is the old method. Under the old method, income was 410,000 for that year. Income under the new method is 700,000. Our income before taxes went up, went up by 290,000. For year x3, our old income was, let's see, our old income was the completed contract, 170. Our new income is 200,000. Obviously, we are reporting more income under the percentage of completion because you would accelerate the revenue process, you would receive it earlier. Our income went up 30,000. All in all, the difference for the two years is 320,000. Obviously, we have to pay more taxes because if we earned 290,000 in income, our taxes are 58,000. If we earned 30,000 additional in income, our taxes will go up by 6. Overall, our income went up by 232,000 gross income. Taxes went up by 24,000 and net income went up by 256,000. We need to prepare the journal entry at the beginning of x4, at the beginning of x4. The difference in income is 300,000. The gross income is 320,000. Now, if you know anything about construction accounting or accounting for construction companies, you dump this change in construction and progress. This is an asset. You increase this asset, which is inventory, construction and process because this is how you do it. You will increase the asset because we have more assets. We created more asset as a result of accelerating revenues. We're recognizing more of the construction and process, more of the inventory. We credit the third tax library. We have now an additional tax library to worry about because we changed the method 64,000 and our earnings went up by 256. Now, we cannot go back and increase net income. Why? Because the prior year are closed and we're not presenting them. We are taking all the change, which is the net change is 256,000. As a result of this change, net income over the past two years, net income after taxes would have increased by 256. As a result, your retained earnings would have been higher by 256. Your retained earnings is higher. 64,000 gross revenue is 320, but you have to pay taxes. The net is 256, and you have to add to your assets construction and process 320,000. This is the entry that you make at the beginning of year X4 because we are showing X4 going forward. If we are presenting anything prior to X4, well, we have to change the financial statements and dump the change in retained earnings in the earliest year. Simply put, let's assume we're only showing year three and year four. We're only showing those two. We'll take the change, whatever change happened in X2, put it in the beginning retained earnings in X3, then we keep going. So just make sure you know that you will take the change and you will put it in the beginning retained earnings if you are not showing all the financial statements, if you are not recasting all the financial statements. What else do you have to do? Well, you have to disclose. This is important. When you make a change, you have to disclose. So we have to see how do we disclose this information? What do we disclose? Well, think about it. You're going to disclose the nature of the change. You're going to have to disclose the method. How did you change it? The method and applying the change, a description, what happened to the prior period information that was retrospectively adjusted? Just tell us. If any, especially if we are not seeing it, just show us what's happening. A change of income. What happened to the change in income? Whether it's continuing operation income from continuing operation or net income. Show me the change, the cumulative change in retained earnings. Remember, we're going to have a change in cumulative retained earnings or other component of equity. Show me the change in assets as of the beginning of the earliest period presented. So simply put, let me show you how what would look like if we are, if we did this change in year X4. Let us assume beginning retained earnings happens to be 355. Remember, we computed the change as 256. The change in retained earnings. So this is 256. So this is how we show it in the beginning retained earnings statement 256. Now the new, the adjusted retained earnings is 611 plus this year income equal to ending retained earnings. So it's not only we make the change, we have to disclose the change. What should you do now? You should go to farhatlectures.com and work MCQs, true, false, additional exercises, view lectures that's going to help you understand this topic better. I will work another example that deals with the change with inventory. Good luck, study hard, invest in yourself, the CPA is worth it.


Hi, this is a video on the Eola Learner Outcomes, specifically Module 5 on Learner Strong Foundations, and Olocha Aina, I'm looking at the Hawaiian patriotism and the love of the land and people. My name is Tresita Kahame Espinosa, and today we're going to be looking at Learner Strong Foundations specifically as they relate to culture and its impact on learning. We'll do this by looking at certain cultural artifacts, specifically the examples of language processing and numerical processing. Then we'll talk about culture and learning, and how the environment physically changes the shape of the brain. And we'll end with this very big concept of the Baldwin Effect, something that's been around for over a hundred years, but is still having an impact on the way we're studying the brain today. So if we look at this idea as language, as a cultural artifact, it's probably THE cultural artifact. If we agree that language does influence the way you think about the world, you can't have good thoughts without strong language, and depending on the language that you have, you also think slightly different about things, right? And so there's now studies in cultural neuroscience that look at this. How do people with different language systems process their world? How do they understand things? How are different neural networks changed by the languages that we use, and perhaps more importantly by the symbol systems that we use to express language in written form? This is also very true in math as well, math is a cultural artifact. If we know things in brains of people that speak English or French, for example, we realize there's something that's called a triple code. This triple code means that the Arabic number 3, the word 3, and 3 dots are actually in slightly different neural networks in the brain, which is kind of crazy, right? So we know that certain conceptual knowledge can be put into the brain in distinct neural tracks, which gives us the hint that, and it's been confirmed now, that brains that are learning different number systems because of those symbols are also processing math concepts, for example, slightly differently. So for example, nijuichi, 2, 10, 1, is this concept, it's the idea of 21 in Japanese. That's a very different way to think about it than just 2, 1 in English, which doesn't have the same kind of a visual construct of understanding or the multiplication or the addition that might be in the Japanese sense. So we know that that information is being processed slightly differently in the brain based on culture. So we look at this very idea of culture and learning. We now see that the cultural neuroscience is this interdisciplinary field, but it's mixing up this idea of understanding values and belief systems that are shared by whole groups of people and how those values change our perceptions of the world. How is it that our relationship with the land or with the homes we live in or with the people that are in our community, how does that cultural element change our brain's potential to learn different types of things? We now know very, very clearly is that a child's environment can actually change gene potentiation, which physically reshapes the brain. And this is a new idea for neuroscience, looking at cultural neuroscience. Before we were very much preoccupied at the individual level, looking at one person's brain and the neural networks or at a molecular level, what's happening at one brain. But now there's this fantastic new area trying to look at how groups of people's brains change each other's brains based on the culture they create together, right? So we know that the culture person grows up and impacts the way that he or she can learn. And this is for multiple reasons. Some of them seem pretty obvious, but cultural norms influence the way teachers' expectations work with their students, whether or not you push people hard or whether or not you give them the autonomy to decide to do something or not, or whether or not you choose to be on their case all the time or if you allow them to be autonomous in their own learning structures. There's a lot of differences in the way people have relationships with the teacher and the learners. And so those things are very culturally bound as well, right? And similarly, curriculum choices, what we decide to give more time to or how we decide to prioritize certain types of topics in different schools. For example, some schools have a very strong civics program that really pushes a nationalist agenda and others simply don't. Others have more art in their curriculum than they might have in other topics, right? So based on what governments decide or prioritize as being important for the society and what reflects good cultural values, are things that are given more time within curriculum structures. So we know that culture impacts learning in the way that teachers interact with students and what we choose to teach to those students themselves. We also know that communication at the level of schooling is also very, very mediated by culture. So we know that communication immediacy, so how quickly do you respond back to another person? Are you in a society that's constantly looking for debate and interrupting each other?  Those are also very much bound by cultural norms, right? And the reason communication patterns are so important related to culture is because communication using language is very much a reflection of culture. So there's a direct link between culture, the language you use, and also the way our brains are thinking as languages always use as a proxy for intelligence. So as we mentioned before, there's differences in number processing by individuals for different languages. I failed to mention, however, there's no group is better than any other in doing math. I know that lots of people would jump to that conclusion just because they're different. Having different processing systems does not mean that one is superior to another. But that's exciting and understanding that there's different ways to process numerical understanding should excite us, at least it excites me as a teacher to think about what are those other ways that we are not using that we might be able to take advantage of in our classrooms to teach through different networks to solidify different types of conceptual understanding in the brain. So not only do numbers and language have a difference here, but also in the brain there's also a different processing of different types of visual stimuli. So for example, for faces or the way you interpret houses, but also the huge cultural variance related to how we understand or don't understand different people's emotional states, which is hugely important in the teaching and learning dynamic because we know that there is no cognition without emotion. And so if we're putting people off by our communication strategy or because we've misinterpreted the way somebody else is understanding our words, word fault, and we really need to become more aware of those different cultural norms and distinct societal structures that will frame that kid's learning in my class, for example. So here's where we get to this bigger, broader hypothetical that I'd like to throw out to you for some reflection. The idea is that if you have a sustained experience, for example, you live in a certain cultural environment, it is reasonable to posit that this sustained exposure, because your brain adapts to what it does most, right, will change the neural structure of the brain as well as its functioning. So this is why we believe that the community, a child who grows up in shapes not only his or her values, based on those stories that we told them, the fairy tales, the books that we read them when they were little, but the culture shapes the threshold that that person has for stress, or their openness to novelty, or their reaction to emotional stimuli, or to challenge. So culture, due to habituated experiences, changes neural networks in the brain which then potentiate or not new learning. So two big ideas. The brain adapts to what it does most, remember that. But also, what you know influences what you can know. So this gets us to the most philosophical slide of the whole presentation. But does this mean, does this neuropsychobiology, understanding the mind, the brain, and the body as a whole genetics, is that determinant of what it is that you're able to do? Or is it possible that free will plays a role here? And there's growing evidence that free will does play a role here. You're not just your biology, you're not just your zip code. You get to choose what you are, or what you become in the world. Okay, so now we're going to transition to the last big idea of this presentation which has to do with the Baldwin effect. And good old James Mark Baldwin was somebody who came a little bit after Darwin and the ideas here had to do with how is it that human beings adapt to changes in their environment? What does that do? And how does that actually happen? And so it's basically this adaptive feature, the brain's ability to be plastic and to change that sparked this theory that is seeing some new traction in recent literature. Back in the day, 1896, Baldwin said that he had identified a new factor in evolution, which was kind of very cool and interesting, right? He basically posited that if animals or humans entered a new environment, or if their old environment changed really rapidly, those animals or those humans who could flexibly respond by learning new behaviors or by adapting would naturally be preserved. So adapt or die kind of a thing, right? So this ability to adapt, if it was used over and over again over several generations, would create in subsequent generations the higher probability of potentiation for that adaptive behavior. So sort of in some, it would look like those acquired traits had sunk into the hereditary substance in a Lamarcan fashion, but the process would really be neo-Darwinian, okay?


What's up, everyone? Take down here today. I'm basically going to be giving you guys an update on my channel. And I know it might look a little bit weird me recording like this because I just finished recording my 500 subscriber video. Thank you so much for helping me reach 500 subscribers. But with me growing throughout 2019, especially over the past couple months, seeing what works, seeing what you guys want to see. I want to give you guys an update of where I want my channel to be, how I plan on getting there and what changes are coming to my channel going into this winter. So first of all, the one thing that you guys might see right now is the fact that I'm not uploading on my regular schedule anymore. And I never announced that I was changing my schedule. So I'm going to do that right now. Originally, my upload schedule for I want to say a year now and it's been amazing. I love having an upload schedule, but it was every Tuesday, Friday and Saturday. The reason I did that is because I wanted to have something to hold myself to. So I know what days I'm uploading and usually I upload between noon and one o'clock. So that's usually the time frame that I upload. But I have recently had to slow down and change my upload schedule to every Tuesday and Saturday. And the reason why I had to change my upload schedule is simply because as you guys know, because I shared it in videos on my channel, I'm working full time at a casino working security, working nights. So I don't have as much time as I did for recording videos to begin with now, I didn't have much time before because as you guys know, I still live with my parents. So there's only limited time that I can record where the house is empty, where I can actually record a good quality video. And that's all I want to do these days. I don't want to record a cheap video and have background noise and people disturbing me. I just hate that. So I want peace and quiet when I'm recording my videos. So I don't have much time for that to begin with. But now that I'm working nights, it's even more limited than it once was. So my upload schedule right now is every Tuesday and Saturday. Unfortunately, the way my channel was prior to me getting my job, I had planned four to five months advanced my videos scheduled. Just that's how I wanted it. I wanted to make it easier myself. So I had five months planned and scheduled for my channel of what's going to be uploaded. And I can tweak that at any time. But usually five months advanced is what I had for my videos. But working so much, I'm not able to record like I once was last week. I was able to record four videos, which was an amazing good week. I did great with that. Prior to that, I can't remember the last time I recorded. So the reason I'm mentioning this is because I don't have much time to record these days. Right now it's two videos a week going into the winter. I have my hockey card video. So every other week, I'm going to have a bonus video, a third video coming out. So one week, it's going to be two videos. The next week, it's going to be three videos. I know hockey cards aren't for everybody, but I enjoy doing it. And there's people on my channel that are subscribed to me that enjoy that content. So I'm going to continue that content, that content, this hockey season as well. But the reason I'm mentioning all this is because doing two videos now a week, I might have to reduce that to one video a week, unfortunately. But that I'm going to basically play it by ear right now. See how much record time I can actually get and try to milk out. I am working part time right now, part time. Ever since I got the job, I've been getting 40 hours a week, which is making it really difficult. I love working, but it's making it difficult for my channel. Going into the winter, especially after January, once January hits. Hopefully I'll be getting less hours at work. Like I'd rather the hours at work because it's more money for me. But it will help at my channel a little bit if I do get a little bit less hours. So we're going to see how it goes. Like I said, I might have to reduce it down to one video a week and potentially one video every two weeks if it comes to that. And eventually it might even have to, unfortunately, go down to a time where I might not have to might not be able to upload more than once a month. I'm going to hate it if it has to come to that. But if it does, it does because right now I work an hour away from work. It means I have to drive an hour to work and an hour home. That's two hours of my day that I spend driving. If I lived closer to work, that's two hours. I'd be able to sleep or have for myself or have to record videos or whatever, but also if I were to live on my own, I would be able to record any time, anything I want. I'd be able to get my videos back into bulk where I'd have the five months planned. I'd be able to upload again on the three days week. So I'm really considering moving out. I know CBS say that's going to be a problem if I do get into CBS A because I'm going to have to live on their campus for five months. So I'm going to have to basically move out of wherever I'm living. Put my stuff in a storage or bring it home and just leave it in my parents' house or something. But that's something that at this point, I might have to just say, screw it. I have to move out. It's going to help me with my mental health, with my health, getting more time to sleep. It's going to help out my channel. It's going to be me being closer to work. I'm not going to have that two hours of driving. I'm not going to have the wear and tear of my vehicle anymore. So I am planning to hopefully move out sometime soon. Maybe after winter. That's when I'm thinking of trying to find my own place closer to work. Living out on my own, it's going to be more expensive, especially because I'm going to be living closer to Ottawa. So it's going to be interesting to see what happens. But I'm going to share that whole journey with you guys. So new content on my channel, I'm going to be doing more ranked videos because, honestly, I love doing them. They're so much fun. I don't know if this video is going to be up before I start uploading them. But I have ranking every Lincoln Park album, every M&M album, the Marvel MCU movies, Phase One, two and three, three separate videos just because when Phase Four comes out and more videos for Phase Four start coming out. Once Phase Four is finished for MCU, I want to be able to rank them all in a video instead of making a video of what's currently all out, doing all of them and rank them all. And then having ones for Phase Four that I never got to do and trying to come up with a way to do it. So I'm doing three different phases, but a lot more ranked videos. I'm trying to do a lot more react videos, NHL, WWE videos, different things like that. They're a lot of fun for me sharing my favorite video games, my favorite movies, my favorite, anything like that, making more videos like that, sharing more of my life, my career journey, different things like that. If I end up moving out, I might do a temporary vlog. I never I did vlogs before. I didn't really like it, wasn't able to keep on top of them. But if I'm moving out, constantly doing things that might be easy to do. And it might be a short vlog series that I could do and basically share everything I have to do with moving out. So we will see what happens in the future, basically is what I'm saying. But I have a lot of ideas on my phone of things to record. I have a lot of time and I've been planning a lot of the stuff. I just don't have much time anymore to record those videos.  I've been making all the thumbnails for them. I've been playing them out. I know exactly what I want to say and how I want the video to be constructed. I just don't have time to record anymore. So that's the biggest thing is I want to move out. Not only to help me to be close to work, so I have less gas to pay. I have more time to myself. I'm able to sleep longer if I need that sleep. But also it's going to help out my channel. So a lot of people are like, are you good with moving out? 100 percent, yes, I'm 23. The reason I live at home is because I do pay rent at home. I do buy my own food. I do pay a little bit, but it's a lot less than living on my own. And because I plan on doing CBSA, so I'm going to be living on their campus in four or five months whenever it comes time to it. But that's why I wanted to live at home until then, until after I was done. And I was doing the on the job training that I could move out. But at this point, I'm going to be working where I'm working for at least another year, maybe two, depending on how it goes and how fast I can get in. Once I take the entrance exam, it takes a year after that. So I don't want to wait two years and then move out. I don't want my channel hurting for that two years. I don't want to be hurting mentally and everything else for two years. So plan on moving out soon, more information to come. I just want to give you guys a small update on my channel of my upload schedule, what videos are coming out. I have my Netflix picks. I have so much stuff for the winter because I don't know what else to record for the winter. So planning my favorite shows on Netflix, my favorite movies, ranked videos, different things like that. I'm going to be trying to do that in live streaming. I have way better internet now. I promise you guys be doing live streaming video games on my PS4 have not been able to do that yet, unfortunately. And the reason for that, I just don't have much time these days. Yes, on days that I work, I'm awake and I have time for like four hours on my own. But to me, I'm not in the mental state of doing a live stream. And the reason for that, some of the live streams have audio like me commenting on them, some of them do not. Some of them do not have me my voice in them, some of them are just the gaming content on their own. The only thing is I'm not in the mental state that I want to live stream my games whenever I'm awake because I sleep a little bit before my shift. I sleep a little bit after my shift. Like today, I get home at about seven thirty eight o'clock. I sleep until about noon. I'm awake from noon till four o'clock. I eat, go straight to bed and that four hours, it's it's not worth getting up trying to do live stream, trying to be productive because I know I can't. Planning videos, making my thumbnails, doing things like that, coming up with ideas, no problem. Doing the live stream and recording. Unfortunately, I can't because I'm not in the mental state to do so. So this is a longer video than I want to do. But there's a lot to talk about, a lot that I want to discuss and share with you guys, so I hope you guys do enjoy. I don't want it to come to coming down and making it one video a week. I don't want to come to do one video every two weeks. I don't want it to come to do one video a month. But if it has to come to that, it will. I'll keep you guys updated in the future. But that's not going to happen for months and months. As of right now, I'm recording this video on October 5th. I don't know when I'm going to upload it. But October 5th is when I'm recording this video. I have planned up until about halfway through January 2020, maybe the end of 2020. So it's going to be months and months down the line when all of that happens where I might have to do one video a week or one video every two weeks or one video a month. So it's not going to happen for a while, but it's something I'll keep you guys informed in the future. So thank you guys for watching. If you watch the whole thing, thank you for all your support. As I mentioned in the beginning of this video, I recently hit 500 subscribers. My plan for the end of 2020 is to finally hopefully hit 1000 subscribers. That is my goal. So thank you guys all for your support. And if there's anybody that wants to give me ideas of what you want to see in my channel and different topics and different things you guys want to see me talk about or videos you guys want to see from me, let me know because anything like that will help. And it lets me know what you guys want to see from me. So thank you guys for watching. I'm going to leave this video here. Please take care. Peace.


Range 230 is geared towards a company-level attack. As soon as a unit enters the urban environment, it quickly absorbs all of your combat power. The company is sort of the main effort when it comes to employment and deployment. Good job! Good job! What we're trying to do with this event is take the hard skills of combined arms and live fire and put it in an environment that is the most likely for any future conflict. The critical point is using your enablers wisely, so you have CAD out there, you've got engineers. So coming up with creative solutions using those enablers to isolate an enemy element and then allow you freedom of movement. McKagsey has, first and foremost, the greatest physical terrain to train on, so you've got a whole lot of terrain out there to allow you to do these things. What that gives you is a lot of room for surface danger zones. Our weapon systems can obviously affect out-to-great distances, so de-conflicting all that with everything else that's going on around base can't do that in a place like North Carolina to the degree that you can do it here just because we have those vital space in for you a lot to do. The live fire mount town that we have out here is the only place in the Marine Corps that we do live fire urban training for just those reasons.