Hello, in this presentation we will be discussing a cash method versus an accrual method. Objectives, we will be able to, at the end of this, define and explain a cash method. Define and explain an accrual method, and explain the difference between the cash and accrual methods. When considering the cash method and the accrual method, they're not necessarily completely different or diametrically opposed, but when presented, they are often presented in this format, partially because in order to explain one, it's often useful to know the other. It's useful to be able to compare the differences between the two methods, but it's also useful to understand where they are similar and where the two methods have similarities and things in common, such as when would the two methods result in revenue and expense recognition that would happen at the same point in time and look at why that would be the case. When considering a cash versus accrual method, we're talking about timing differences. When considering timing differences, we're talking about the timing financial statement, which is the income statement. So remember that the balance sheet represents the point in time, where the company stands as of a point in time, and the income statement is going to represent the time frame, meaning how did the company do over time? The cash method versus the accrual method has completely to do with the timing statements, meaning when should we recognize revenue, at what point in time should revenue be recognized, and when should expenses be recognized? At what point in time should expenses be recognized? We can think about this kind of idea in terms of what should be the factor that we are looking for for us to know when to recognize revenue. When considering that or when asked that question, most of the time many of us would say that revenue should be recognized when cash is received, but that's not necessarily the case and because revenue and cash are often happening at the same point in time as well as because of the fact that cash is the most common form of payment, we tend to equivalent the two things, meaning we tend to think that revenue is cash. And that's not the same thing, cash is not revenue, revenue is not cash, revenue represents what has been earned, cash represents one form of payment. A couple ways to think about that, we could recognize the fact that we can get paid in some other way while still earning revenue. If we did work, earned revenue, and received a barter system, some other form of compensation in terms of services or a car or something like that, health insurance benefits, those are other forms of payment that we can receive while earning revenue. Note that when we record revenue, just like when we record anything on the financial statements whether they be assets, liabilities, equity, income or expense, we're going to measure those things in terms of dollars, dollars being like a measuring tool, but that doesn't mean that the revenue equals the dollars, the dollars represent how we're measuring how much revenue has been earned, a unit, a unit of measured when considering in that case. It's also true that expenses are not equivalent to cash. This is not as common to be seen that expenses are equivalent to cash or for people to think that expenses are equivalent to cash as they think revenue as we tend to think revenue is equivalent to cash, but it does happen that we start to equivocate what expenses are and cash are, meaning if we were to ask the question when should we recognize the expense, we often think when cash is paid. For example, when should we recognize the phone bill or the phone expense? How about when cash is paid? And oftentimes those two things happen at the same point in time, but cash really shouldn't be the driving factor. Cash is going to be the indication of when the expense happened. So then what's the question then is when should we be recognizing revenue? When should we be recognizing an expense? And the answer is when they have been incurred. So when they have been incurred, when we earn the revenue, meaning when the job has been done and when we incurred the expense, meaning when we consumed an asset or incurred a liability in order to help us to generate revenue in the same time period. The reason those two things are a little bit different, the expenses sounding a bit more complicated is that our goal of course in the business is revenue generation. So when we think about revenue, when do we recognize revenue? When we do what the business does in order to generate revenue, that's what the business is in business to do. The expenses are things that we had to expend in order to achieve the goal. So when are we going to recognize an expense? When we had consumed something, an asset, we had to use it up or incur a liability. We're going to use a resource in the future that we had to consume at this point in time in order to help us achieve the goal of revenue generation. We can think about this in terms of a couple transactions and it's useful to think of a transaction and know that the transaction has two sides to it, meaning we've got owner A here who is going to sell pizza and receive cash. We can think about the second transaction being the purchase of the pizza is also an owner that's purchasing the pizza possibly for a meeting or something like that and paying cash. Every transaction, every revenue to one side is going to be an expense to somebody else. All expenses to one person or business is revenue to another person or business. It's often useful to think about these concepts in relation to both sides of the transaction. If we think about the cash versus accrual method, we can think of this transaction happening for person A, the company that is selling the pizza and receiving the cash. Under a cash method, we would have cash increasing because cash has been received and we would have income increasing because cash has been received and that means that we're recognizing revenue or income at the point in time cash is received. Cash being an indication of when the revenue should be recognized, meaning we're using cash as kind of the flag to tell us when revenue should be recognized because the work had been earned. So because cash is being received close enough, we're saying cash method, cash is being received close enough to the point in time that we do the work, that we're just going to use this as the triggering factor to record revenue. On the accrual side, on the accrual side, we would have the same transaction. We would still be increasing cash because we had received cash and we would still be increasing revenue. However, the reason has been different here. We have a different reason for why income is going up. We have the exact same transaction, the exact same two accounts happening under both a cash method and an accrual method. So the two methods resulting in the same transaction, but for different reasons. The cash method, we're recording the revenue because we receive cash and that is the triggering factor. Under the accrual method, we're recording revenue because we did the work. So under the accrual method, the fact that we delivered the pizza in this case, that is the thing that is driving us to record revenue under the accrual method. If we're the owner B here and we are the person purchasing the pizza and paying cash, then under a cash method, cash would go down, cash is being paid and expenses would go up. So now we're going to increase the expenses and decrease the cash under a cash method. Under an accrual method, we would still be decreasing cash because cash is still going down and we would still be increasing the expense, but for different reasons. Remember that the cash here is an indication in this case of when the expense has been incurred. Meaning we have a cash system saying we are going to recognize an expense when cash is leaving the company. Not necessarily because cash is equivalent to an expense, but because it's usually close enough in time for us to use that method. It's an easy method for us to use. It's kind of a shortcut method for us to use. If we want to be more accurate, we would use the accrual method and say that this cash is not the thing that's going to trigger or drive the transaction, but it's going to be the receipt of the service in this case, the receipt, the consumption of the pizza in this case would be the expense for meals and entertainment that drives the transaction. So this case is the case where both methods result in the same transaction. And when we see a method like this, when we see a company that sells pizza, for example, if they were to receive cash only at the point of sale, they may consider themselves on a cash method simply because they have a policy of only recording services for the receipt of cash. But note that that's not necessarily what a cash method is. That's just a policy that the owner has, it may be a good policy to have, has nothing to do with a cash versus accrual method. We could still be in an accrual method and use that policy. This method right here, even though it uses the same transaction, could be on an accrual or cash method. It just so happens that the format of the transaction results in the same outcome, the same journal entries under the Revenue Recognition Principles. If we look at a different transaction, a bit more interesting transaction in terms of analyzing the differences between a cash method and accrual method, we're going to take and differentiate when cash is received to when the service is done. In this case we have a law firm doing services and they have not yet done the services, they're going to get a retainer or a deposit, so they're going to get money before they do the work in order to ensure that payment will be received. So money is being received by the law firm and work will then be done in the future. For company B of course, money is being paid and work has not yet been received, it will be received in the future. So in this case, in terms of owner A, money has been received before work is done, let's take a look at the transactions. Under a cash method, we're going to say that of course cash is going up, cash has been received and we're going to say that income is going up because we're using that cash as an indication of when revenue should be recognized. It's close enough to cash, we're going to say cash has been received, we're going to recognize revenue at that same point in time. In terms of an accrual method, however, we're still going to say cash went up, but we're not going to recognize the income because we have not yet done the work. So in the accrual method, we're going to say that this is not close enough, receiving cash is not close enough to the work done, it might take us a month or a couple months, we might be working a few months into the future, possibly a year on this case, to earn this revenue that we've received today and therefore we can't recognize the revenue at the point in time we got the cash. We owe something in the future, we owe something, therefore we're going to recognize a liability. So now that we have the cash and the work being done at separate point in times, we see the difference in these two types of methods. If we're on the other side, we're saying that we're going to receive the legal service in the future and we paid cash today, we're going to record cash going down and we're going to record the expense, the cash being under a cash method, the thing that is saying that's driving the transaction of when we record the expense. So it's close enough to when we actually are going to consume the legal service that we're just going to record it at this point in time, although we have not yet received the legal service from the law firm. Under an accrual method, however, we would say that cash is still going down, but we have not yet received the services, so we're not going to record the expenses, we're going to record a prepayment. We may be getting these services for a long time in the future, so we're not going to expense them at this point in time. It's going to be a prepayment of an asset type account, prepayment being an asset type account, so that we can record the fact that we have something that's going to benefit us in the future. We might be, we're going to get some benefit in the future and we'll then consume that benefit in the future and record it in the format of an expense at the point in time that it has been consumed. If we consider another type of transaction, we have the same law firm and we have the same owner, however, this time we're not going to get the retainer. We're going to say we're going to do legal services and we're going to then see how much services we did build the client and expect to receive payment in the mail in the future. In that case, we've done the work. If we're owner A, we've done the work before we have received payment. No payment being received at the point in time work has been done. Owner B then is receiving the work. The law firm is going to do the work and they have not yet paid. They're going to pay some time in the future. So considering the transaction from owner A on a cash method, we would then say no transactions happening here. And that's because we haven't received any cash. No cash has changed hands and therefore the cash being the trigger factor in terms of when we're going to record the revenue recognition, not having taken place, means that there's no transaction even though work has been done. Under an accrual method then, we would have an accounts receivable account. So we're introducing a new account, an IOU, this IOU being represented in the form of an asset, that asset called accounts receivable and increasing. And we would record the income at the point in time that the work was done. So although cash has not happened, we do have the income going up because we're recording income when the work was done. This type of transaction, this type of entity that is going to do work and then bill the client and that type of entity generally being driven by just what type of company we are. If we're a law firm, that typically is the way things have to be. For a CPA firm, typically we have to do work, then we have to account the hours and then we got to get paid in the future. If that is the case, we almost have to use an accrual method because we need to track the accounts receivable. So in this case, it would be difficult to use a cash method because we wouldn't even have the accounts receivable account in which to track the amount of money owed to us from clients. If we're on the owner B side, then under a cash method, we would say that, again, no journal entry has taken place. Why? Because no cash has changed, we're receiving the legal services but the cash hasn't gone out of the business yet and therefore has not triggered the expense recognition under the cash method. Under an accrual method, however, we would say that there's an increase in a liability account, accounts payable, representing the fact that we owe money for work that has been done at the point in time that it has been incurred and we would record the related expense. So in this case, we're going to record the expense at the point in time that we incurred the services that we got the work done. So notice when we record the expense, the expense typically will happen when we consume an asset, often cash, or we incur a liability, in this case accounts payable, in order to acquire something, in this case legal services, to help us achieve the goal of generating revenue. We are now able to define and explain a cash method, define and explain an accrual method and explain the difference between the cash and accrual methods.


Described by Historic England as a world's first and dates to between 43 and 410 AD, with a spokesperson saying, this may be the first time the remains of such a complex has been seen in the whole of the Roman Empire anywhere in the world, never mind just in England, wait till you hear this. The remains of the exciting new discovery were found by a housing development company who had hoped to rejuvenate this area of North Yorkshire with a housing estate to meet future population booms. But the importance of this find may well cause a U-turn for bosses of the firm, with Historic England saying it's easily the most important discovery of its kind and this has prompted interest from around the globe as the world's press pick up on the new discovery. Historians believe they have identified a whole complex of buildings, it includes a tower shaped structure which is thought to have had rooms and a bath house leading from it. They are continuing to study the site but so far it's thought it would have been built by a wealthy landowner with high status in the Roman times and probably became a religious building later on or something to that effect after the particular person had passed or moved on in some sort of respect. Keith Emerick, Inspector of Ancient Monuments at Historic England said that, one of the descriptions we had was that it's something like a religious building that's almost like a gentleman's club, there's a bath house there as well, it's a really interesting hybrid building. Historic England states that these archaeological remains are a fantastic find and are far more than we ever dreamed of discovering, they are already giving us better knowledge and understanding of Roman era Britain. We are grateful to the landowners, the developers for their sensitive and professional approach to helping ensure the future conservation of this important historical site. A spokesperson for Historic England told the Guardian newspaper, it's not like a jigsaw where each new discovery adds to the picture, each new discovery actually gives a twist like a kaleidoscope and changes the picture entirely. This is a really exciting discovery and definitely of national importance. Not only is it a first for Britain but it could also be a first for a whole of the Roman Empire, adding that, I would say this is one of the most important discoveries in the past decade, easily. Historic England hopes the remains will be accessible to Republic in a not too distant future, but would you guys think about the discovery of a near 2,000 year old Roman era villa in North Yorkshire? Comments below and as always, thank you for watching.


Ah, we're back, we're live, it's the four o'clock rock, a few minutes after four, and this is our flagship energy show, Hawaii, the state of clean energy we've been doing for, gee, three, four years now, and it really is wonderful. And we have, of course, our negawatt moment with Lisa Harmon from Hawaii Energy, and she's here to make a special report on what kind of new things they got going. They always have something new. It's like an endless cornucopia. We do. Yeah. We have a lot of ideas over there. Yeah. You knew two o'clock in the morning. What do you got now, Lisa? Well, Jay, I want to let you know that Hawaii Energy, in addition to offering incentive funding for people that purchase energy efficient equipment, of course, that's our main objective, but we also offer technical trainings to help the workforce of Hawaii increase their skill level. And we are offering a building operator certification. It's September 15th through December 15th is when it's going to be offered. So it's offered in conjunction with the Northwest Energy Efficiency Council, and it's delivered in Hawaii by the University of Hawaii Minoa Outreach College. It's classes. Yes. It's a course. It's a series of classes, so it's an eight-week series of courses, and it focuses on all different types of things, HVAC, lighting, controls, things that a building operator should know and increase their knowledge of to become more energy efficient in how they run the building. So I get three possible constituencies come to mind. One is the building owner. He should know this because there's a lot of money involved, and his ROI is going to depend on how efficient he is being on his building. Number two is the building manager. This is going to be primarily his job, and he needs to understand the engineering of his building. And the third, of course, is the engineer himself. The building operator. Who's on the firing line right up there working the machinery and tuning everything, making sure that whatever best practices are in place, he's going to implement those practices. Yes. It's a textile type of course, and it's aimed and directed at those building operators and engineers, the people that are actually running the facilities, so they can learn better skills in, like you said, running the equipment and making the building more energy efficient. You know, it's a moving target, this kind of thing. In other words, you know, on the mainland, you know, they talk about it a lot. They do a lot of this, and building owners association, NIOP also, all those real state organizations that are involved in managing, you know, big properties. Right. We don't necessarily get that here. We've got to get it here, and we've got to be just as good as they are on the mainland. We've got to be trained. Education is everything. It's so easy to sluff off and do what we did before instead of what they do now. That's right. Well, and that's why we're offering this training. So it's a great subsidy as well. This is a $1,600 course, and Hawaii Energy is subsidizing $1,400 of the cost of that. So the copay for the participant is only $200. Wow. Yeah. Wow. This would be really attractive. I have a feeling I'm going to fill up the room on this one. We are. It's going to fill up quickly. So we need all the applications by August 18th because registration closes on August 26th. So anybody that's interested, if they could go to outreach.hawaii.edu backslash boc and they can find all the information. Very good. Very good program. It's one of those two o'clock. I know you guys. That's when we got the idea at two o'clock in the morning. Good. But I mean, not only is it good for you, it's good for outreach college, and it's certainly good for the building owners, managers, and engineers in our community who really have to, you know, be at the front end. I mean, we have a lot of energy efficiency in other parts of the community, but we need it in big buildings, commercial buildings, office buildings, retail, big retail, and that's what you're going to reach. And I think there will be a measurable result here when they get to know the best practices you're bringing from them. Exactly. Exactly. And there are a lot of courses that cover, again, a variety of topics, be it building controls or their HVAC system, their pumps and their motors, and think of all the office buildings that are here, the AOAO condominium properties. Some of those are quite large. A lot of that. That's true. They're at 18,000 condominiums in the state of Hawaii and they're all, you know, potentially your clientele on this program. That's right. You're going to offer it more than once? Probably again after January in the next calendar year, but we just started our new program year on July 1st. So this is one of our first kickoff training events. It's a winter. It's happening. Yeah, it's a winter. We're very excited. Lisa Harmon, Hawaii Energy, doing fabulous things. Thank you so much. Hey, thank you. Nice to see you too. Oh, come back soon. Come back next week. Okay. We'll do. Aloha, everyone. I'm Maria Mera and I'm here to invite you to my bilingual show, Viva Hawaii, every other Monday at 3 p.m. We are here to show you news, issues, and events local and around the world. Join me. Hey, everybody. My name is David Chang, and I am a new host for the show, The Art of Thinking Smart. I'm really excited to be able to share with you how to get the smart edge in life. We're going to have awesome guests in the military, business, political, nonprofit world. So no matter what background you're from, we have something for you. Please join us every other Thursday at 10 a.m. at thinktechhawaii.com or on the art of thinkingsmart.com. I look forward to seeing you. Aloha. I'm Kawi Lucas, host of Hawaii is my mainland here on thinktechhawaii every Friday afternoon at 3 p.m. Start your powhuna weekend off with the show where I talk to people about issues pertinent to Hawaii. You can see my previous shows at my blog, kawaiilukas.com, and also on thinktech's show. Sorry. Aloha. Howard Wigg. I am the proud host of Code Green, thinktechhawaii. I appear every other Monday at 3 in the afternoon. Do not tune in in the morning. My topic is energy efficiency. It sounds dry as heck, but it's not. We're paying $5 billion a year for imported oil. My job is to shave that, shave that, shave that down in homes and buildings while delivering better comfort, better light, better air conditioning, better everything. So if you're interested in your future, you'd better tune in to me 3 o'clock every other Monday, Code Green, Aloha, and thank you very much. You're watching thinktechhawaii, meeting people we may have not otherwise met, helping us understand and appreciate the good things about Hawaii. Great content for Hawaii from thinktech. Hey, you stand-in-the-energy man here. I know you're bored this summer. You're just sitting at home, figuring out what to do, go to the beach, spend some time with thinktechhawaii, spend the time thinking about how you can contribute to Hawaii and make it a better place to live, and start watching some of the programs on thinktech, including stand-in-the-energy man. Well, you'll learn all about everything energy, especially hydrogen and transportation. So we'll see you every Friday at 12 o'clock noon, stand-in-the-energy man here in thinktech, Hawaii, Aloha. Aloha, everybody. My name is Mark Shklav. I'd like you to join me for my program, Law Across the Sea, on thinktechhawaii.com. Aloha. Aloha. I'm Chantel Seville, host of the Savvy Chick Show on thinktech, Hawaii, and I'm going on tour. I'm taking you around the world. We're going to Canada. And then we're going to, well, we're in America. Then we're going to San Francisco. So keep staying tuned. 11 AM every Wednesday on the Savvy Chick Show. We'll see you next time. Bingo, we're back. I told you we were coming back, and we came back. But something's different. What's different? Well, this is a private check is here. And that's the Hawaii Procurement Institute. And guess what? Next to her are my favorite people in the world. Oh, gosh. OK? Rachel James, not only from the Hawaii Procurement Institute, but also from Stan Osman's office, HCAT on Cook Street. OK, and a guy that I knew and loved back about, what, 15 years ago in his other life, his previous life as a representative from Maui, under the Lingle Administration, you're Republican, weren't you? Kiko Bukowski. Thanks. Thank you all for coming down. Lovely to have you here together. Now, what are you going to talk about? We're going to talk about procurement. Government contracting is a hot topic, particularly in the energy sector. And I'm hoping that Kiko can share with us some lessons learned and information from the construction sector. He served on the state procurement task force, and that's something we watch closely and have a few issues to talk about there. And Rachel has been serving as an extern with the Hawaii Procurement Institute. So I'm hoping she can help us illuminate some issues as well. OK. Yeah, extern is different than an intern. Indeed.  But maybe you go out, you're not sure. Oh, no, externs get credit. Interns just get credit. Oh. There's never more to come than experience. Much more realistic, much more practical, OK. Kiko, so I really like the idea of bringing knowledge and best practices in from the community, business community, into government and into certainly energy, which is a sort of a community of everyone, government and everyone. So what would you offer from your advantage on how energy can better use the magic of procurement? Well, I think in the last legislative session, there were some bills that were being considered. One, I think what might be interesting through the energy sector is the special innovative procurement. I know that was an item of discussion. Private public parking. Is that an Archie moron? Innovative procurement. How do you make procurement innovative? It was trying to think a little bit out of the box more towards your public-private partnerships, P3s, which I think energy projects might fit more in. So those were items of discussion in the last session. Mm-hmm, OK. I think one of the goals and why we wanted the Procurement Institute wanted to come and talk energy with you is that we want to foster innovation. We want to use the tools that are already in the existing procurement code. But we support some of the initiatives that Sarah Allen at the State Procurement Office has made to educate procurement officers and the private sector about the tools already in the procurement code. And I think one of the things that Kika worked on just as a former legislator and on the procurement task force is trying to get that engagement with the community and get some good conversations around what changing the procurement code would do or should we keep it the same? Yeah, OK. That's a question.  It's not going to surprise you too much. You don't like the procurement code. Or there are people who think it works better on the county level than it does on the state level or on the federal level. One reason why they think it doesn't work well is there are a number of exemptions in it. And so sometimes when you see more procurements going under the exemptions than in the actual code, you kind of like wonder what's going on. And I think Rachel works in a program that actually manages some of the exempt procurements very well. So I think there are arguments on both sides. Rachel, is it fair? Is it fair? I think particularly in a time when technology is advancing faster than legislation can keep up, exemptions definitely serve a purpose. But I can see how some would feel that that just throws the code right out the window.  Do we need to change the procurement code? I think you said no last week. I think my overall outlook in the Hawaii Procurement Institute is the procurement code itself has a lot of opportunity and vehicles for government contracting officers to use. And it's not necessary to be constantly changing it. Can it be tweaked here and there? I'm sure there are bills that we might see in the future that we could support. You know the problem with Pandora's box. Right. You tweak here and boop, the whole thing gets tweaked. So I think businesses need certainty and we definitely want to see clarity and certainty. And I think for construction contracts, that's one of the primary goals. I think the Special Innovative Procurement Initiative that was discussed in the last session was an attempt to try to be a little bit more flexible to address some of the projects that are a little outside the box, but yet kind of keep it within the procurement process. And I would tend to agree with Melissa as far as the procurement code, having a lot of options out there, not necessarily all of them used. I think we're starting to see a little bit more of some of the processes used. I think we're starting to see multiple, the two-step process being used by the DOE in response to some of the bids coming in for the heat abatement, which drew some attention recently. So, but all in all, I think the procurement process is good. I think the task force was a tremendous opportunity for various stakeholders to come to the table, although that particular task force was pretty much geared towards construction. I think it's something that should be continued. I believe it's sunset, June 30th of this year was a sunset. What does that mean? It dissolved. So we were brought together for a specific purpose and we actually, it was extended to discuss past performance, but we never quite got off the ground. What strikes me though is, I'm just being Mr. John Q. Public here, that the procurement code causes bureaucracy and slow down on the one side. The other side is that there's rules and whatnot and you have to go down the path and it's hard and some people don't feel it's fair. And maybe it's because they don't know it very well. And at the end of the day, on construction projects and on energy especially, at least as far as this show is concerned, we have to move quickly. We have to move definitively. We have to move in a fair manner. Everybody gets a shot at it and we have to avoid controversy, okay? What do we need to do to achieve those things? Well, I kind of smiled when you said that it's slow and difficult and all of that because the minute that we get a bad procurement. That's what it's all about here on Think Tank. Go ahead. Okay, thank you for the permission. I think that the procurement code is set up to ensure that we have fairness, transparency and it can be much more quick if we do it right. And so I think a lot of training, having good procurement so that we're not, that's part of training, isn't it? No, actually, I think the procurement task force was set up to address prompt payment initially. So that's another aspect. And I think a key thing we haven't talked about yet is this, what is procurement? Is it just the putting out of an RFP and awarding it? No, I think the Hawaii Procurement Institute, we look at procurement and so does the State Procurement Office as the entire spectrum from coming up with an idea, the budget, all the way to completing the project. So the entire management of the project and so. The engagement with the government, that's the whole thing from beginning to end. We need clarity, transparency, quickness, speed, innovation, all of that, training, how to do all of this. People have to be up close on this, they have to talk to each other about it, they have to learn the best ways. And then, you know, they won't be surprised and they'll have a better experience and they won't go in bad mouth to procurement code so much. I wouldn't say bad mouth, but you know, talk stink about the procurement code. Get projects done and get them done. Get projects done. So how do we train all the people who need to be trained? Rachel? Well, that's what Hawaii Procurement Institute does. So that is one answer. But I mean, definitely the procurement office is doing that and there are other organizations, private sector and public sector that are doing that. But getting back to the task force that Kika was on, you know, picking these sections of the array of the whole procurement process and trying to address any problems with it, that's an important solution. Can we talk about the problem of getting paid? Yeah, so. That's a problem. I've heard that many times where you know, you have a contract with the state and you could whistle. I think what Melissa's referring to, I think there was a bill in 2011 that I think set up a prompt payment task force. And that wasn't your bill? No, it wasn't necessarily. I think if I. You weren't there. That was. You were not. I was not there. I wanna be clear about this. Oh yeah, he was out of the legislature by then. So then there was subsequent to the prompt payment task force, which ended up focusing primarily on human services payments, which is a different procurement code. Yeah. We could have a topic for another day. I'm gonna talk about that today. Right. But you do cover that in the procurement institute, right? Absolutely, yes. Okay, well we're gonna shave this down to energy today. Then Kika's task force took off. And then it morphed into this past performance task force. So we've had many conversations. I think the main overriding goal was to try to understand and to get everybody from various areas that touch procurements affected by procurement from the business sector, from the agencies, various agencies. What we've done actually with our procurement is we've actually decentralized it. So each agency actually has their own chief procurement officer. There's been some discussion to maybe try to consolidate that and bring it back. I've heard that. Actually it'll show earlier today that there's different practices and different agencies. And as a result, you have to be skilled in how each one operates. And I don't think it would be better if they were running on the same uniform basis. I don't know. I mean, I don't think that's intentional. But one of the things that came out of the task force is that it was identified that there are some inconsistencies on how one agency might interpret the same procurement. How do you fix that? Get together and talk and try to come up with a consistent. Need a bill? Possibly consult. I don't think you need a bill. I think it's just talking story, keeping such task force open. So you have that collaboration and getting everybody on the same page. And I think that's what the state procurement officer, office is trying to. They're on board with it. They're attempting to do it. Because they're the other side of this discussion.  Where the rubber hits the road? Yeah. You see both sides. You're kind of in the middle of it again. Between the people bidding and the people who take the bids. Take the bids. But you got to have everybody on board in order to make an improvement. Absolutely. And I think finding ways to get on the same page or understand what the procurement says and what can be allowed. So I know Rachel and I were recently at a program where we talked about cost and pricing and what is allowed. What can be charged on a change order? How much flexibility the government contracting officers have and that's really important to understand to make sure that. So Rachel, you know, you've been listening to these guys and our colleague we hear, that's a law firm kind of word. It means conversation. So how much of what Melissa has said and Kika has said, do you agree with? I agree with much of it. I couldn't point to something. No, I mean, I wouldn't point to anything that I disagree with. But I think in a very basic way, just in the public engagement with government programs and processes is a space where there can be a great deal of education. I mean, there's great opportunity for people to learn more on both sides. And procurement is one of them because it touches so many different industries and agencies and companies. And I mean, even just departments throughout the state government. So there's definitely a great space of education and having conversations and task forces and having institutes that promote workshops and provide opportunities for contracting officers and contractors to have a conversation and to collaborate. I think that's important. So I feel like that's what both of you have been saying. One of the reasons why I thought it would be so great to include Rachel in this conversation is she does wear another hat. And you mentioned it earlier on her other work with HCAT. And I think there's a lot of opportunities to intersect and to bring the energy. Certainly at the intersection of energy and procurement. So what does HCAT do? Just take one organization. It's part of HTDC, which is a D-bed attached agency to D-bed. Where does procurement fit in its world? So it's interesting. HCAT has actually exempted. Well, HTDC has many exemptions. And so much of our work is covered under the exemption that HTDC has, primarily because it's a high-tech development corporation. And so we're meant to move quickly. And oftentimes, because of the work that we do as research and development, sometimes you don't necessarily have to get it right at the end. It's going through a process and understanding something that you didn't recognize in the beginning of the process. And that's something that I think the procurement code can address. And there are elements within the existing code that can address that. But I mean, it's buried. And to have someone knowledgeable about that, I don't know that they're everywhere. So if we can broaden that. You know, the point of curiosity, how many pages long is the procurement code? That's a good question. We'll bring you the book. We'll bring you the code section. You need a truck. No, absolutely not. It's a section of the Hawaii Revised Statutes. It's not a volume. Yeah, I wanted to kind of back up a little bit. There's a couple of school of thoughts. There's a school of thought that says, well, they want a little bit more expedient, a little bit more streamlined, more flexible, ability to move quickly. And then there's the other school of thought that says, well, if we're too loose, then it might allow for some improprieties, some unfair treatment, some subjectivity. And what we're really talking about here is the use of public taxpayer dollars. And we have to make sure that those taxpayer dollars are used in the most efficient, effective, fair, objective manner possible. So I guess I come from the construction industry as far as representation on the task force. And there's some concern there that we don't necessarily want to throw out the process in exchange for expediency. Because sometimes you have to find a balance. If you exempt too much from the procurement process, then you may open it up for improprieties and unfair use of taxpayer dollars. And we've seen some of that abuse of the procurement code. That's why I picked it. And Rachel and I were talking earlier about less is more in terms of exemptions. And even for there are exemptions in the code where certain agencies still have to follow a procurement code-like process, even if they are exempt. So you still want transparency, accountability, and competition. And my understanding is the special innovative procurement process that was being discussed in last session was an attempt to provide that flexibility and the ability to move a little quicker. But still keep it within the confines of a process. Yeah. I want to digress on the point quicker for a minute. I've been studying bureaucracy and slowness in state government and city government that matter. And I've come to a conclusion that we could move faster. This is not going to surprise you. But how can we move faster? Well, I think if we train them and we say, look, you're in a mission-critical place. And if you let that application document permission languish in your in-basket for a month, you're doing everyone a disservice. You can't do that. You have to have alacrity in the way you deal with a paper that crosses your desk. It's not excusable that you let it sit there for a month or two or three or four. What do you think about that? It's OK. You can speak Canada. Nobody's listening. Honestly, one thing I think is that the government contracting officers, we need to recognize their role as acquisition professionals. We need to recognize the time, the skill, the investment in learning. Is the month acceptable? No. There's a lot of training that goes involved. And they are constantly upgrading their skills. And I'm very encouraged by what's happening at the State Procurement Office in terms of training the professionals who are there. They got to be trained, too. Absolutely. So you guys can form task forces. And you can do like what Hawaii Energy told us they were doing. They get together with the Outreach College Engineering. And they have a three or four month program where you can come in for cheap and get a very detailed discussion of exactly building engineering issues in that case. But you can do the same thing with procurement. But I don't think it's somebody sitting on a piece of paper or it's at the bottom of their stack. I think one of the things people point to in terms of slow is the protest process. And I know the protest process is there for a reason to ensure that the procurements are done correctly and that the awards are made properly, that the request for proposals are written well. I think we have to treat protests very carefully. Because after all, this is Hawaii and the state of protest. I don't think so. I think that the state of protest. So it's not the state of protest. You're letting me contradict you today and I'm taking every opportunity to do so. I want you to do that, Mother. I think that there's a perception that maybe we shouldn't protest or that we might have a black mark against us if we do protest. And that's not or just delay. But the protest process is part of the procurement code. And so I don't think we need to be afraid of that. So the thing is, if I'm a contractor and I protest, so I'm slowing the other guy down now for a while. Next time around, he's going to slow me down. So the result is we all slow each other down. Hopefully the next time around, we won't have the basis. I think that contractors should go into this fully educated about the implications of a protest. It's not just their silo. It's the whole system is being affected by what they do. I think protest is a big issue with construction and procurement. And there's discussions every session about how to address some of the more, the issues that wouldn't necessarily affect the bid. But that could be maybe allowed to be corrected either prior to bid award or that type of thing. Okay, Kika, we're about out of time. But I want to offer you the opportunity to take that camera over there, number one, and tell them all the ways in which you think I am wrong about all this. No, I think as I mentioned earlier, I think it's really important to continue the discussion with organizations like the Hawaii Procurement Institute and engaging not just the state agencies but the stakeholders as well, the contractors, the organizations that actually go through the procurement process. I think it's really important. And I know that the state procurement offices is attempting to do that right now. So I'm pretty optimistic. Thank you, Kika, Kika Bacowski. Rachel James, could you tell the people all the ways in which you think I am wrong? I actually don't think that you're wrong, Jay. But you're welcome. We get along good. Thanks for having me out. No, I think education is important. And for people to make informed decisions, they need to have the information. And so if we can facilitate more opportunities for people to have that information, I think that's a positive thing. And the State Procurement Office and HPI and people like Kika involved in tax sources, we're doing those things. So let's look it up. Okay, Melissa. I've already told you where I think you're wrong, but I have a different question for you. How much of what Rachel and Kika have said, do you agree with? Everything they said. I knew you'd say that. But I did want to say one last thing, and that's HPI is funding some internships. And so we're going to get some government contracting interns placed with government contracting offices. Excellent idea. There are so many possibilities. This is a good time. You guys are in the right place doing the right thing in the right way at the right time. Who said that? Thank you, everybody. Kika, Rachel, Melissa, thanks for coming out. Thanks to you. Thank you very much. Bye-bye.


Well, hello and welcome to Understand Men Now. I'm Jonathan Asley of JonathanAsley.com and I'm so excited to be shooting this short video for you today. Our topic, why a man plays hard to get when he's into you, when he's into you. Why do men play hard to get? All right, really quickly, if you're new to my YouTube channel, hit the subscribe button, hit the bell so you can be notified of new content. If you like this video, please smash that like button so more people can see this in their feed. All right, so why do men play hard to get when they're into you? It's really, first off, it's not hard. They're not playing hard to get. First off, men aren't playing a game in this particular case. There's this big misconception about men and it's rightfully so because men, look, can we just be real about most men? Most men are good guys. Most men are good guys. They're just bad daters and what I mean by that is whether they're the policemen, the firemen, the accountant, the person who fixes your TV, whoever it is, most men want to feel loved. They do want to feel loved. I mean, we really do.  It's just natural to want to feel that way. The challenge with many men is that we've been taught to repress our feelings, to stuff down our feelings and not to show emotions.  You felt like you've been used by men.  You felt like they've been disingenuous to you. Is that the right way of saying it? Disingenuine, disingenuous. And by the way, for the record, men say the same thing about women. You know, I mean, I'm in a group of a men's group and men complain about women all day long just like women complain about men all day long. The bigger issue is why is there just so much complaining instead of leaning into loving one another and understanding one another and that's what I'm here to talk about today. Because here's the thing, when you understand male behavior you can predict what's gonna happen next and when you can predict what happens next you can make better choices. This is why I'm such a big proponent. I'm always pitching a book on every video because the more you learn and understand not the rules-based way of dating or the men are from Mars biology-based way of dating I'm here to educate you on the real issues that are plaguing us. And that's most of it is centered around childhood wounds and traumas and adult traumas that are unhealed. And I'm yelling, okay, gotta tone it down. I'm only yelling to emphasize that this is way more important than biology-based way of dating or the reverse psychology rules-based way of dating because the reality is is most men are actually giving you love you may not be receiving it. Bum, bum, bum. What, Jonathan, we may not be receiving it? Yes, because if you're not familiar with the book The Five Love Languages, The Five Love Languages and I'm gonna share a story in a second. There are five primary love languages words of affirmation or words of affirmation I was gonna say adoration. I'm a Leo, we like to be adored. Words of affirmation, physical touch, quality time, access service and gifts. And what oftentimes happens is men have a difficulty expressing themselves in relationships. So the words is oftentimes what you're not feeling when he's into you because he's most likely doing it in other ways. And I think of one of my dearest friends who is not the most expressive of men and he's the most loyal, kind, loving person.  He's truly a mensch. It's just not with words. And so we are so conditioned that words represents love when he does, I mean, he does access service like nobody's business. He does gifts like nobody's business. And I don't mean gifts like these fancy presents. I'm talking about his generosity in pampering his girlfriend. I mean, he's an incredibly generous person in pampering but not necessarily in gifts. It's physical touch. It might be quality time. It's not necessarily words, excuse me. So it's not men playing hard to get. It's just that we struggle expressing ourselves through words. This is why I encourage everyone to do a deep dive into loving themselves. That's why I wrote my book, What the Heck Is Self Love Anyway? To do a deep dive of loving oneself. So we don't necessarily need to hear the words to feel love. We can actually pay attention to the other signs when a person is giving us love. And if you need help learning how to express yourself, then I highly recommend getting, the title is wrong for this book. The title is called Nonviolent Communication by Marshall Rosenberg. It should have been titled Compassionate Communication. If you want your partner to express the words, then learn how to communicate in a way that actually draws out the words for him to express it to you. And this is a fantastic book to learn how to do that. And once you've learned how to do it, the person you're with is gonna be more demonstrative, more effusive, more intentional. And it requires leading by example. And I know ladies, you don't wanna feel like you're having to do all the work, but the reward at the other end is a guy who's loving on you because the reality is is most men want to feel deeply loved in the relationship. It's just, we don't really haven't learned how. In fact, what I learned about love came from a woman. In fact, the best relationship I ever had and we're not together, I get it. She was the one who introduced me. Well, actually she knows Barbara DeAngelis personally, but she introduced me to this book to help me learn how to love. And that's my invitation for you. Listen, it's not really about teaching him, it's about guiding him. And when you guide him down the path, you're gonna have him for a lifetime. So make the effort in yourself, invest in yourself. Be empowered, invest in learning these things and watch relationships blossom. And if you need some support on that, check out a link to a free discovery call with me to see if working with a coach is right for you. Cause that's my area of expertise is guiding you on the path to show you the men who are ready for a deep dive of love versus those who are incapable of love. And yes, there are plenty of men like that out there too. All right, I think you get the gist of where I'm going. Please post a comment below, write a question. I do my best to read all of them and I'm gonna wrap up this video as I always do. First off, giving myself a big, gigantic, Jonathan Bear hug of self love. I'm gonna reach into the camera and give you a hug of love if that's okay. I'm gonna ask you to turn to someone or a pet or a teddy bear. And there is a teddy bear. Give it or them a hug of love because hugs are a great source of love and we can all use more love in our lives. Thanks a bunch. Bye-bye now.


Hi and welcome to the super office product random today We have two new features that we're excited to share with you First we'll talk about the new marketing dashboards with everyone who sends out mailings not just as a marketing will find very useful Then also with the help of your mobile Sierra map There's a really cool improvement in the quote approval for process making it so much faster and smoother Here with me today is Shannette who will show and tell us more about these news so that you can start exploring and experience these benefits for yourself Now we're gonna start with the marketing dashboards and as someone working in marketing I am so thrilled about this piece of news. I have spent so much time looking for Data and to compare it and see how well our communications are performing or not because it's all about Proving and doing less of what doesn't work in more of what works. So it really is that simple Yes, and there's a lot of data available in super office and some great reports for individual mailing Sam forms But now I have to say it's also possible to see performance and trends across marketing activities And and this is because there are some new fields for mailings forms and chat available in the fine feature And these new fields makes it possible to create selections and new dashboard reports So that means I'll be able to find answers to questions like what mailing is performing the best or what Subscription type gets the highest response or what forms get the greatest number of leads. Isn't that correct? Yeah, for sure. So you get answers to these and many more related questions. That's great Now, I know you've prepared a little demo for us to net so please go ahead and give us an introduction In this demo, we'll look at how you can use super office to track key marketing metrics and make this available and more importantly visible to you and your team Today you can see how an individual mailing has performed by looking at the report tab on your mailing like the example I'm showing you here But now you're also able to track performance across marketing activities. For example your mailings Chats and forms that you have created to engage with your audiences and This is possible because there are new search criteria available to find data and there are new tiles added to the dashboard function in super office And here's an example of such report that can give you answers to your questions like what mailings performing the best What subscription type gets the highest response? What forms get the greatest number of leads? And you can also track open and click through rate of your mailings and much much more And before we dive into the new dashboard tiles in more detail, let me show you the new search criteria I mentioned in find you'll see that you can now search across chat forms and mailings If you're familiar with find you'll know that there's some ready-made searches available that can help you get started quickly and These are predefined search criteria to find specific data And now you can search for for example mailings With a specific click rate or open rate to see which mailings performed above or below your expectations You can see forms and chats so you can gather data and learn for example What form performs the best or what chat channel your customers prefer the most and you can of course change these criteria to suit you Like all analysis you need to have an idea what you're looking for but with the find function It's easy to get started and explore the data available Like with this selection, which I've already saved which is called mailings this year in this example I've added some criteria to narrow my search so I can get exactly the marketing data. I want So here I can narrow my search on subscription types and Here I can choose to see my user group, which is sales and I can see the marketing teams Now we can narrow down the search further by using period and choosing this year And once you found the data and save it as a selection you can visualize it in lists and charts This makes it easier to understand the data and There are a range of different types of visualizations available and To find out which ones works the best it's often helpful to try them out and you quickly see whether it's better with a list number graph Pie chart and so on there are plenty of options to fit your needs and Once you've created your selection chart You can choose to present this as a tile in your dashboards to visualize your performance against a number of KPIs in one view Let's go back to dashboards This is the overview of mailings and form submissions. I showed you earlier I've also made one for chat conversations, but let's focus on mailings and forms for now To help you create your own dashboard views, you'll find that there are a number of predefined titles to choose from included in supreface So here you can see that we've added some templates for forms chat conversations and mailings and Each tile can be further defined to help you compare and view the data across different variables Giving you many options to track different performance criteria That's important to your company at any given time and you can of course add charts from selections You create like in my example earlier like this Now you can easily track and share the results of your marketing efforts with your organization as well as analyze and Improve your future actions Thank you, Shannette. So I see there's a lot of possibilities and helpful reports that I can set up to track what I need to be on top of Now if I'm new to this or just not familiar with creating selections or defining reports, where do I go? Yeah, there are a lot of great documentation in the learn section in our community But sometimes the fastest way is to get some help to create the reports You want and at the same time get some immediate training So any of your super office contacts will be able to assist with more information on that Excellent. That's well to remember now the next set of news. We want to share it today is about our mobile CRM Yes, and mobile CRM if anyone doesn't already know It's a mobile app of super office giving you access to everything you really need from your super office on the move And for example, you can always have access to your diary your CRM contacts Your sales opportunities and dashboards and even service tickets so that you can or you're able to act and follow up on the activities at any time and anywhere and One of the things that regularly needs to be done on the move is the act of approving quotes Exactly. So if a sales rep needs to give a discount above a certain level it's common to seek the approval of a manager and Approval is a standard feature in super office code But today there's not been really any notification to the manager that someone is waiting for a call to approval So that communication needs to be done in other channels and that I think adds effort and extra time that can Maybe the torts from the sales. I do know having worked in sales at last stage Negotiations can sometimes mean that timing is everything Which is why the approval process is a whole lot smoother when done in conjunction with mobile CRM Let me show you what I mean Imagine that you have a sales process on the go. You're about to close and you're doing some less negotiations To secure this deal you need to give a discount level that needs your manager's approval Typically the ask or next to discount is a quick decision. So to keep the momentum you want to respond fast with an updated quote You update your quote in super office and Then to send it to your prospect. You need to ask for approval So the professor just the person you asked last time, but also gives you access to all persons in your company with approval rights Select the right person add your comment and send Now if you're the manager you get instantly notified on your phone I can open the sale directly from the notification Here you will see all the important details and approve or deny the quote And if you dismiss the notification, don't worry, you can access it again under notifications Where you will find a new tab with your quote approvals Now back to the fun stuff, let's approve the quote Click approve Add a reason these are predefined but customizable And we're done. If we go back to the notifications, you will see it's updated Now as a sales rep you get notified with the good news. The quote is approved A tap on the notification takes you to the sale where you can get more details and read the manager's comment Similarly, you can check the notification overview to see the quote approvals. The only thing left to do now is to close the deal This looks great and so much smoother. I'm pretty sure this will help many sales posters out there. I Agree and there's actually another cool new feature in mobile serum out now And that's the search function has been improved significantly So for example, you can search for a phone number and find the contact or the email address You can also search using Project number or even the name of a sale and that will help you find what you're looking for and You can also start to search from the search button on your keyboard, which is closer to your thumb Making it easier to actually perform a search Great stuff. I love it Now it's worth mentioning that the mobile serum app happens to be free Yes, and if you haven't got it on your phone already go to the SuperFace App Store and download it today Excellent Thank you, Shnette for demonstrating for us today, and we hope these new features will be of value to many of you out there We also know there's more great stuff to come so stay tuned or get in touch if you have feedback or questions Thank you


What's going on everyone Sam here with the latent sports cards ripping two boxes of 22 tops Star Wars chrome black hobby for Paul B. So good luck Paul. Let's do it Use the force Paul said in his order note to use the force So I have to sit The Mandalorian nice one there and green Kira. Is that you say that 82 out of 99 qi Kira There you go Paul. You've got your auto. It's gonna be green as well. That is or a sing That's Jamie King as or a sing 68 out of 99 Grats on that buddy Jena or so base Refractor sure it in way. That's 102 out of 199 row one legend And blue wicket w Warwick 25 out of 75. That's one of the That's the only Star Wars movie I saw in theaters or road one the seventh one It's a good one and we've got auto is DO that is Lynn Robertson Bruce the puppeteer for DO or D zero There you go boss the first one I pulled of these that's pretty cool Very nice that'll do it for your break there Paul. Thanks as always for the sport buddy We'll get it right out to you man


The results of this meta-analysis suggest that there is a moderate positive relationship between social support and mental health in Iranian populations. Specifically, individuals with greater levels of social support tend to experience better mental health than those with lower levels of social support. This article was authored by Tabeh Faseehi Harandi, Maryam Muhammad Tughinasab and Tabeh Dagan Nairi.


This study assessed the five-year outcomes of patients who underwent colonization for high-grade cervical lesions and found that those with positive endocervical margins were more likely to experience a recurrence within five years. This article was authored by Andrea Giannini, Vialante di Donato, Francesco Soprecortival, and others.


You don't know nothing about sire.  One round battle nigga you getting nine oh and swing.  I'm Vivian. I'm serious Will jazz Carlton when I'm catching a homie.  I did some research on my own I went to your Facebook, and I started scrolling through mad pixie.   Try today and in the back of the hearse that rides away. They'll say I was a fast slut on the license plate You try to diss on one of your identical twins on national TV. Yeah, you that daddy You on there looking more morose the more he show on the more he show him and his more is whole You say she slept with everyone and their uncle and their uncle's entourage So I guess Sonny getting that DNA test always been on the cards But you know do you even know what I'm talking about bro the one we're supposed to battle on about 26 hours Oh You couldn't show Send a message like in a car crash yo, but we all know that's crack head cold for my life's a car crash, bro You two a couple of spids you cross six states and then realize you've forgotten your kids That's when you lost control of the whip woke up with whip lash and said it is what it is That's the crack head cold left your kids at home Just keep it going In fact this very day we were supposed to battle in Centennial Park that would have been great, but you said wait I don't like the look of that guy on the You know what would have been hella great That guy had rolled up put lead in your face and it's fed away All over eight feds on segues This is just a personal observation, so I don't want any of these Yorkshire man getting all mad and that I'm just stating I went from Charlie Clips to Harry Baker in a year. I'm officially the lead tonight as a battle rock I mean I mean at the last event. This is a God's honest true story. I was at the bar Ordering a vodka in OJ. I got approached by a fan with a camp.  I said okay.