Welcome to the NTN Nightly, I'm Nisha Chance, this edition's top stories. The government of St. Lucia launches the REACH project to help farmers build resilience to climate change. The registry of civil status gets an upgrade in records management. St. Lucia, to celebrate volunteerism on Good Deeds Day, all that, plus the latest in youth development, sports, and the NTN Nouvelle-Arcouillon. The vulnerability of the agriculture sector to climate change is undeniable. As in recent times, the ferocity of storms has devastated the local sector. Production levels are reduced, crops are destroyed, infrastructure on farms are damaged, leaving farmers with immense financial loss. To combat those effects, the government of St. Lucia will be undertaking agricultural disaster risk management initiatives designed to help farmers better mitigate and respond to impacts. The initiatives from part of the recently launched Resilient Environment and Agricultural Caribbean Habitats or REACH project. Funded by the Italian Agency for Development Corporation, the Resilience Environment and Agricultural Habit's REACH project is an initiative which seeks to enhance the capacity of small farmers and their communities to organize and manage agricultural disaster risk management initiatives, all in an effort to enhance their resilience to shocks and hazards. The project is being implemented through a partnership between the Caribbean Disaster Emergency Management Agency, SEDEMA, the Caribbean Institute of Meteorology and Hydrology, the Italian International Center on Environmental Monitoring Research Foundation, under the overall coordination of the United Nations Food and Agriculture Organization, the FAO. The FAO's Disaster Risk Management Specialist says the Caribbean region is particularly vulnerable to these shocks and hazards and St. Lucia is no different. Imagine that for every dollar we invest in preparedness, five to eight dollars are saved in response and these are studies that FAO has done worldwide. So it means that if we do a project and we invest one dollar in this project on preparedness, if something happens we can save five to eight dollars in response. So I think doing projects which address this area of interest are really important and I'm sure that SEDEMA also would be very much keen and interested to work more in preparedness, adaptation, mitigation of climate change for the agricultural sector. The SEDEMA Research Foundation will be working alongside the other organizations to implement the project. I wanted to stress this because many times when we talk about prevention and preparedness people say okay but I need the levies, I need the tools, I need cars, I need this, I need money. No, you need to prepare. At least you save the lives and then the rest is okay, is a part of the, is a part of the, is one of the ingredients for saver communities. So what are we going to do in this project, exactly this? We will support SEDEMA, CIMH, FAO with some data management. So we are going to install a few weather stations in the two islands of the project that we have been developing, they are open hardware and open software weather stations, meaning that they're not tied to us. You will be able to manage them on your own, that again granting sustainability. We are going to work on the planning part, on how communities should manage and prepare in facing disasters. The Permanent Secretary in the Ministry of Agriculture and Fisheries, Baramore Feliciane, says the project directly aligns with the work of the ministry. And it specifically seeks to our priority areas 9 and 10, that is the protection, conservation and sustainable utilization and management of natural and fisheries resources and also priority area 11, which speaks to disaster risk reduction and climate change adaptation to our agricultural, which is, which is embodied in our agricultural policy framework and strategy for St. Lucia for the years 2016 to 2021. The project is a 10 month initiative and will conclude in December 2019. Efforts at improving the registry of civil status have been boosted with the engagement of Records Management Experts, Axial ALM Canada Inc. Janelle Norville has the details. The Government of St. Lucia on Tuesday signed a contract with Axial AL Canada Inc. Axial for the implementation of a vital records management system. The registry of civil status will be the first point of implementation, however the system will be implemented at other government departments. Minister for the Public Service Senator, the Honourable Dr. Ewaldus Raymond, highlighted the government's thrust. We are looking beyond the 8 to 4, 8 to 5, we are looking to providing online service. Now the government has a very big, a huge mandate and the mandate is that of ensuring that we expand the e-government service to all departments, all departments of government. So today is just the beginning of good things to come, better things to come. Axial has been involved with civil registries since 1988. The company has installed its registry management software in registries of boths, devs and marriages in seven countries, including New Zealand, Anguilla, the United States and Canada. According to Axial's head of registries and vital records, Chris Finchham, the process will involve the replacement of the three existing components of the civil registry, civil register, resetting and scanning image store with a single system built from Axial's vital where vital records management system. From within the government, having the foundational documents in a correct shape, such as the birth registration and subsequently a death registration, that becomes the foundation for all other government entities to start using that information with some confidence that that information is accurate. The first thing that people have to do in their lines is be born and from that point on, then they become entitled to government services and having a proper civil registry, an accurate civil registry, gives confidence that all of those things are being rolled out properly. People who are entitled to vote are the ones voting. People who are entitled to passports are the ones that get those passports and subsequently in the event of the end of that person's life that these identities do not continue to exist. Minister for Home Affairs, Justice and National Security, Senator the Honourable Herman Gill-Francis listed the benefits to the public. As a consequence of the implementation of vital wear, solutions can, in the immediate to short term, expect the benefit from electronic registration, with parents and or informants being given the opportunity to review, verify and sign off on data before it is uploaded on the vital wear system. Two, online applications and payment for vital records. There will be no need to visit a civil status registry to apply for vital records as applications will be able to access services on the tablets, mobile phones and laptops from the relative ease of their homes once the system is fully implemented. A complete system rollout is expected in the coming months. For the Government Information Service, I am Janelle Norville. The St Lucia Cadet Corps is celebrating its 90th anniversary. The organisation through the years has been an avenue for the development of the nation's youth. Here's Anisia Antoine. The St Lucia Cadet Corps hosted a panel discussion in commemoration of their 90th anniversary. The St Lucia Cadet Corps was founded on July 13, 1929 as a non-profit paramilitary organisation which aimed to inspire young people to achieve success in life with a spirit of service to country and their local community and to develop in them qualities required of a good citizen. Lieutenant Colonel Nathan Hyacinth, commanding officer of the Cadet Corps, explained the benefits of being part of the St Lucia Cadet Corps. The organisation aims to make leaders out of young persons, out of young men and women. We want you to be in the forefront. We want you to take charge. We want you to be able to stand up when it's necessary.  The service component of it, really, we look at all aspects of service. One of the key things that we pride ourselves in, we do lots of service when it comes to national disasters. We do service in relation to parade ceremonies or flag ceremonies. Whenever there's heads of government so any of the organisations require parade flags. The Cadet Corps usually takes the lead. Dr Thomas Samuel, former Cadet Officer, indicated that many former cadets have went on to join the British and the US military and have done exceedingly well. Cadetting has inspired a lot of our young people to reach the higher heights. In other words, to conquer the fears and the camaraderie that we have among the ranks, the esprit de corps, as we like to call it, is one of the things that help you boost your confidence. Samuel explained that women were able to join the St. Lucia Cadet Corps from the late 1960s. Aquila Smith shared her experience being part of the St. Lucia Cadet Corps. In Barbados, I took part in a shoe competition and I came second in the Caribbean. The first runner-up, so I got this badge. Barbados, the first time I travelled, we also played second as a team. And in the latest one, 2018, I got my star four, I achieved my star four training in arts from the Barbados Defence Force, the Barbados Cadet Corps. So how do you feel as a female in the Corps?  And would you recommend to other females that they join? As far as being a female in the Cadet Corps, it's really different for me as a female since I attended the St. Joseph's Convent School. So at Convent, a very female-oriented school, this cadet is not as accepted, pussy, like other schools. Other schools are female, she's exactly like the other cadets. So what made you join since Convent doesn't have? My father. My father was a part of the St. Lucia Cadet Corps as well as my mother returned when I was in Form 5. So my parents always a part of the Cadet Corps and both my brothers are in the Cadet Corps. The panel discussion took place on Monday, the 1st of April, 2019. From the Government Information Service, I am Anisia Antoine reporting. Prime Minister and Minister for Finance, the Honourable Alan Shasne, has announced the introduction of legislation to govern the Economic Fund, which is stipulated under the Citizenship by Investment Act. Speaking during the Parliament's sitting of March 26, Prime Minister, the Honourable Alan Shasne, explained that while an economic fund is designated in the Citizenship by Investment Program Act, the fund is yet to be established as such revenue collected from the CIP is being deposited into the consolidated fund. Prime Minister Shasne assured that the monies have been handled responsibly and can be accounted for. And the disbursements of those funds have been managed through the procurement bills that we're passing. In fact, we're going to be coming to pass the new budget soon. And in it will have identified capital projects in which we're going to use the funds for. So it is wrong to say that there has been no accountability. It's not like the money is at CIP and that CIP has been spending the money. It's not like the money has gone into some separate account and there is uncertainty as to who's managing that account. The money has gone into consolidated fund and is being managed by the accounted general. And all of the monies can be accounted for. And the monies in terms of which programs they're being spent on can also be accounted because there's due records being kept of everything. The Prime Minister also highlighted the government's intention to establish a sovereign fund. However, that thrust along with the introduction of new programs have been hindered by the European Union's close watch of fiscal programs in the region, including St. Lucia. With St. Lucia on the EU's gray list, Prime Minister Shasne is optimistic that the government will be able to proceed. The Prime Minister also addressed the use of the escrow account within the CIP. The second set of monies that are obtained is through the real estate. And the only monies from the real estate that the state collects and belongs to the state are the ones for the administrative fees. The $300,000 that is collected from the real estate does not belong to the state. It actually belongs to the developer. And there are people who also get confused as to the escrow account. The escrow account only applies for the real estate program. And the monies in the escrow account do not belong to the state. And the only control that the state has over the escrow account is the establishment of the rules to draw down the funds. But an escrow agent is a person who is obligated to follow the law and to make sure that the developer's monies are drawn down as approved by the two parties. But the funds do not belong to the state. Prime Minister, the Honourable Alan Shasne assured that the government will bring to the parliament and act specifically addressing the economic fund. For the Government Information Service, I am Genelle Norville. And this is the NTN Nightly. Ryan O'Brien is standing by with more youth development in sports. I'm innovative. Sure! I'm competitive! I'm productive. I am creative. I constantly improve what I do and how I do it. I am output oriented. I never stop learning. I give of my best always. The National Competitiveness and Productivity Council embracing excellence. Welcome back. We join Ryan O'Brien for the latest happenings in youth development and sports. Hello everyone. I'm Ryan O'Brien of News from the Ministry of Youth Development and Sports on the NTN Nightly News. The Government of St. Lucia continues its focus on interventions targeting the empowerment of youth in St. Lucia. One such program is the Youth Empowerment Project. Yep! Joanne Huspens is a project coordinator and she gives a general overview of what the Youth Empowerment Project is all about. The Youth Empowerment Project is a project implemented by the Ministry of Equity, Social Justice, Local Government and Empowerment and supported by the Caribbean Development Bank and its main objective is to mitigate risk factors that trigger criminal behavior and antisocial behavior of youth and at the individual, societal and community level and special emphasis is placed on young men, women and children. We stay with the subject of youth development and continue our in-depth look at concepts behind activities for Youth Month 2019. One of the prominent events this year will become Kalinago, April 19th to 21st. It provides a unique opportunity for emerging youth leaders to access leadership teachings through the mirroring of the life of the Indigenous people. Candidates will develop their directorship capabilities as well as increase their knowledge of St. Lucia's early history. Participants will advance their skills in project and events management, budgeting and proposal writing, public relations, social media etiquette and other skills relevant to their roles on their respective councils. They will develop an appreciation for the lifestyle and history of the Kalinago people and the impact of other entities on their lifestyles. They will participate in enriching educational activities that entertain and promote group dynamics and team building, enjoy and individualize empowering and educational experience and form a network of youth leaders for socialization and mutual empowerment. Parliamentary representative for Babuno, the Honourable Ezekiel Joseph has lauded the quality of sporting talent that has come out of the constituency which has made the residents of Babuno proud of their achievements. The parliamentary representative made the comments while speaking at a gala dinner in recognition of 20 years' outstanding national representation by High Jumper Laverne Spencer. And this year we were able, we were fortunate to have three of the top awards as it pertains to recognizing persons by the Ministry of Youth and Sports three of the top awards coming to Babuno. We have Mr Reynolds, we have Levin Spencer and of course we have Kimani Melius. So we have a lot of talent in Babuno. And with that recognition of this sporting talent residing in Babuno by its parliamentary representative, we have come to the end of our update for today. I'm Ryan O'Brien. Thanks Ryan. Saint Lucia has joined the Global Good Deeds Movement with Coordinated Activities planned for Good Deeds Day on April 7th 2019. Volunteer Saint Lucia is collaborating with the Caribbean Volunteer Exchange of Trinidad and Tobago to organize a number of events for Good Deeds Day 2019. Good Deeds Day is a global day that unites people all over the world to do good deeds for the benefit of others and the planet. The 11th annual Good Deeds Day is being celebrated under the theme of Connecting Communities. Giselle Mendes is the Chief Volunteer of the Caribbean Volunteer Program. We hear the term Good Deeds Day and it seems like three very simple words but it's three powerful words that really begin to unveil the principles, values and true power of volunteerism, service and understanding our responsibility to our space. I think what's fantastic about Good Deeds Day 2019 last year when we came together as a network to pioneer this initiative there were five countries participating. This year we have ten countries from across the Caribbean region. Activities include a day of pampering for senior citizens, a church service at the Salvation Army and a soup kitchen. Diane Felicia is a consultant attached to the National Volunteer Program. The activities for Good Deeds Day does not stop there. It will be going on through the year. We plan to partner with the Border Lay Correctional Facility and also the Boys Training Centre. We will also be having an initiative which is working with the youth at risk and we will be having a number of underblock talks with the youth. We will be connecting communities all over the island and again in keeping with our independence theme which is all-in. We wish to ensure the public that persons from all angles or all walks of life will be included in our Good Deeds Day. Good Deeds Day will be held on Sunday, April 7th, 2019. From the Government Information Service I am Anisia Antoine reporting. And stay with the NTN Nightly up next, Primers Hutchinson is here with the NTN Nouvelle Arquillon. Do you know me? I've been forced to do this by my trafficker. I was promised a better life but got forced into domestic servitude. I can be any age. I can be any gender. Any ethnicity. I am. I am. I am a victim of trafficking in persons. Know the signs. See it. Report it. If you see me, please help me. Call the TIP Hotline at 847. Welcome back. We join Primers Hutchinson for the NTN Nouvelle Arquillon. Welcome to the NTN Nightly up next, Primers Hutchinson. Do you know me? Do you know me? I'm Anisia Antoine, an MP at the NTN Nightly and Nord, which is very capable to do work, for example, military, military, and also to work with one. But also to add, it is a matter of providing a low benefit because people who are ill, or who are ill, or people who have visited and are experiencing this benefit. But also, it is a matter of providing a low benefit and the benefits that are necessary to lead the organization to work more easily. And then, people who feel more comfortable to develop their own relations, and then, it's up to them. I call on people to do their best to conserve water. The Minister of Agriculture, Honourable Ezekiel Joseph, who did this in person, as you have observed, I am an international for water, and I have been doing it financially. Honourable Ezekiel Joseph, I am very happy to see that the quality of water has been available before. Not that it has existed yet. That is because climate change is not a joke. The Minister of Agriculture, who has created the authorities in some countries, has bought the water authority to conserve water. The conservation of the water has succeeded. So, it is important for us, in the countries, because we are a government, but the countries challenge us, not the government, but what we do. And it is important for us to work together, and to accompany, and for the government to help us to realize the situation, to have an improvement in the water. And we do not have to work together, because the water is the water, and the water is the water, and the water is the water. So, at least in the country, we see that when we celebrate international water day, that we reflect a bit, that we focus on what we have done, clean the water, at least, where we receive the quality that is necessary for us. And at least we serve the way that we buy gas. In the fourth quarter of this year, we have a big discussion, in the commemoration of the 90th anniversary, the Salavini Organization, in existence, on the 12th of July, 1920. We formed a military group to establish and encourage young people to seek success in life, and then we hope for a good service to the country and the community, and to develop principles that the good citizens deserve. In order to accommodate the current concept, Nathan Hyacinth, he explained that the Salavini Organization can be established in a way to enable young people to be able to effectively conduct themselves in order to be able to control the world that is lost. Particularly in the situation of accidents, accidents, and many other situations that the citizens deserve. The current concept here, is Lieutenant Colonel Hyacinth. The current co-op is a diverse service, among which is the Salavini Power, and the Dua Po, mainly for the leaders of the government who have visited here. It is Dr. Thomas Samuel who was also an officer of the cadet in the past. He said that the pleasure of the cadet that I have found in the United States and the United States has performed an excellent job. Dr. Samuel D.C., the cadet organization, I helped a young people to lose their freedom and to build more confidence. Samuel D.C., the organization has begun to accept women since the year 1967. There is this girl who is your mother, cadet Po, it's Aquila Smith.  And I would like to thank you and I would like to thank you. Smith, I know that you have participated in your competition to shoot Ababad and that you have come second after all these years. Officer Smith, I have found it a pleasure to have you as a cadet. The discussion is about Lady, the 1st of July, 2019. And that's it for today's news. Thank you very much for watching. I would like to invite you to join me again to see what you think of the next news. After that, see you next time. Thank you, Pil Primus. And here's a look at what's happening to us weather-wise. It's fair and breezy becoming cloudy at times with a few scattered showers. The Atlantic high pressure system will continue to generate a moderate to brisk easterly wind flow and above normal seas around the eastern Caribbean region over the next few days. Low level clouds drifting along the wind flow will bring some scattered showers over the islands during the forecast period. The tide for Castries Harbour was high at 3pm and will be low again at 8.57pm. The tide for V4 Bay was high at 4.07pm and will be low again at 10.24pm. The seas moderate to locally rough with waves 5 to 7 feet or 1.5 to 2.1 meters. Small craft operators and sea beavers are advised to exercise caution due to above normal seas. The sun will rise Thursday at 5.57am. And that brings us to the end of VNTN Nightly. Join us next time at 7pm with a repeat at 7am. You can also catch up with us anytime on the Senusa Government Facebook page or YouTube channel. I'm Misha Tross.


Hello and welcome to this session in which we would look at the taxation of mutual fund. In the prior session we looked at fees that mutual fund charges and we said it's important to know how much profit you are making after fees, but also it's important to know how much profit after paying taxes because Uncle Sam's gonna come over and take part of that profit. So you want to understand how mutual fund are taxed. This topic is typically covered in an essentials or principles of investment scores whether it's an undergraduate or graduate course. As always I would like to remind you to connect with me on LinkedIn. If you haven't done so, YouTube is where you would need to subscribe. I have 1700 plus accounting, auditing, tax, finance, as well as excel tutorial. If you like my lectures please like them and share them. If they benefit you, it means they might benefit other people, share the wealth, connect with me on Instagram. On my website farhatlectures.com you will find additional resources, the supplement and compliment your accounting as well as your finance courses. I strongly suggest you check out my website, especially if you're studying for your CPA, CFA or CMA exam. The first thing we want to know about the taxation of mutual funds is mutual funds has a pass-through status. Now, it's very important to understand what does that mean? It's a tax term. Pass-through means the profit passes through to the investors. So simply put, we have a mutual fund company. So this is the mutual fund company. That's fine. Now all the operations happen in this mutual fund. They buy, they sell, they buy, they sell, they make profit. Well, guess what? All this profit is passed to the let me put it as individual. This way it makes more sense. All this profit, sorry about my my drawing. This is my best. All the profit is passed through to the investors. This is what a pass-through entity is. It means the company itself pay no taxes on whether you have a gain, dividend or if you have losses, everything is passed to the investors. That's what we mean by pass-through entity. So simply put investment of investment returns of mutual fund are granted pass-through under the US tax code. Taxes are paid only by the investor in the mutual fund, not by the fund itself as I just showed you a minute ago. The income is treated as pass-through to the investor as long as the fund meets several requirements. You have to meet several requirements. Obviously mutual fund will meet those several requirements. Basically the fund will have to be diversified and you practically have to distribute all your income to the to the shareholders. So you cannot keep that income. Okay, if you keep that income, okay, let's think about why just because it's it's very important to understand why. If the mutual fund, remember the mutual fund company, if the company keeps the income, income is not taxed. Well, Uncle Sam says no, no, no, no. This is not a good thing. What's happening? The mutual fund, the mutual fund company is making gains, capital gains, and it's not distributing the income. Well, if that's the case, the mutual fund company doesn't pay taxes. So it's like you're hiding your taxes. So in order to get that pass-through status, you have to distribute that income to shareholders. Okay. So funds, they could have short-term capital gain, long-term capital gains dividend. They are all passed through to the investors and the investors will have to pay taxes on those. Now what is short-term gains versus cap, a long-term capital gain? Well, if you hold the security for less than a year at short-term, if you hold it longer than a year, it's long-term. Now, why do we have to differentiate between short-term and long-term? It's because they are treated differently for tax, for tax status. So short-term, they have a higher tax, tax bracket than long-term. But again, if you're interested in this topic, go to my income tax course. But simply put, what happened is this, at the end of the year, you would receive what's called the 1099 dividend and distribution format, look something like this. If you have any dividend, any capital total gain distributed, if there's any, sometimes if there's any federal income tax, what held, if there's any, if you, if there is any exempt interest dividend, if there's any foreign taxes paid from the fund. So basically everything passed through to the investor. And the investor will take this form and will prepare their taxes. Now, the good news is, the good news here is that the tax is paid once. So the mutual fund doesn't pay taxes, then the investor pay taxes. So simply put, the tax is gained, is taxed once, the gained is taxed once. That's the good news. What is the bad news? The bad news is the investor don't have the option to time their gains. Simply put, let's think about it. If you own a stock, okay, what does that mean? It means if you own it, if it goes up in value, you don't have to pay taxes. Once you sell it, you have to pay taxes.  That's when you sell it. When it comes to a mutual fund, you don't have that option. You don't have the timing option. What does that mean? It means when the mutual fund company sells the stocks inside the mutual fund, inside the portfolio and generate capital gains, well, the capital gains is passed through to you. It's like they're making decision on your behalf and that decision on your behalf is giving you tax consequences. So sometime you may not be aware that you might be hit with a large tax bill because your mutual fund sold a lot of stocks and they generated gains. So the pass-through of investments have one important disadvantage for individual investor and that is if you manage your own portfolio, your own stocks, you decide when to realize capital gain. Realize it means when the transaction to actually takes place, when you sell it. And if you have losses too, you could realize the losses. So you can time. That is the important concept. You can time those realization to efficiently manage your tax liability and that's extremely important. As an investor, you want to be in control of when and how much you pay taxes. With the mutual fund, that's not the case. The timing of the sale of the securities is out of your control. That's the disadvantage of having a mutual fund. What does that mean? It means it reduces your ability to engage in tax management. What you can do if you have a mutual fund, you can tell the fund to withhold taxes. If you want them, notice here, box four, you'll tell them, you know, withhold taxes. This way you're paying the taxes on the profit. You do have that option if you want to. So this is the disadvantage of a mutual fund, the timing. Also, another disadvantage is what's called turnover. Okay. So a fund with a high portfolio turnover can practically be tax inefficient. What is a turnover? Turnover is when they constantly or they buy and sell. When they buy and sell, there's a turnover. They're turning over the securities. They sell Tesla, they buy Apple, they sell Apple, they buy Amazon, they sell Amazon, they buy GE. Okay. Turnover is the ratio of trading activity of a portfolio to the asset of the portfolio. Well, it's measured as a fraction of the portfolio that's replaced at each year. So how much of your portfolio is replaced? You sell it, then you replace it. So basically when you sell it, you replace it. How much is that relative to the portfolio itself? Okay. For example, if you have a hundred million dollar portfolio with 50 million in sales of the securities and purchases of other securities, you'd have a turnover of 50%. So you sold half of your securities and you bought them. Well, high turnover means capital gains or losses are being realized constantly. What does that mean? It means the investor and that fund, they will have tax consequences and those tax consequences, they cannot time. Okay. So therefore, the investor cannot time the realization to manage his or her tax obligation. Okay. Until recently, just so you see what's going on here. Obviously, obviously the investors don't like this turnover and equity funds has typically been around 60% when weighted by asset under management. But you can tell what's going to happen. By contrast, a low turnover fund such as index fund. Remember, index fund, they don't have a turnover. They buy the S&P stocks and they sit on them. They could have a turnover as low as 2%. Why would they have some time turnover if one company leave the S&P and another one replace it? Then they will have to sell the stocks of the old company. Let's assume GE left the S&P 500 was replaced by Tesla. Then they'll have to sell GE stocks and replace it by Tesla. So the fund represent the index. Okay. In the last few years, I mean, this is not as recent as recently as that weighted average turnover has dropped considerably to 34% in 2016. Part of the decline is basically because you have people shifting from actively managed portfolio to index fund. Because in the index fund, you don't have to worry about not worry. Yes, exactly. You don't have to worry about determining what's the optimal portfolio. Just buy the S&P 500, buy all the stocks in the S&P 500, have the index, track the S&P 500, and you will do as well as the economy. Your investors are happy. You're pretty diversified and you're, quote, safe. Also, with the taxes, you always have to worry about future tax rate. Because if you have a portfolio and the tax rate goes up, then your tax bill is going to be higher. So it's something that you have to be aware of when you invest in a mutual fund. And the best way is to talk to your CPA or your tax consultant, persons like myself, or look at my income tax scores. The SEC, the SEC have few regulations about mutual funds that require the fund to disclose the tax impact of the portfolio turnover. So you are required and your prospectus, just kind of let the potential buyers know what are the consequences for the portfolio turnover. Because that's going to give you a different tax bill. So the fund must include, in their perspective, after tax return, one, five, and 10-year period. So they have to show you that. Marketing literature that include performance data must also include after-tax results. So remember, and each individual is taxed differently because each individual will have a different tax bracket. So the after-tax return are computed accounting for the impact of taxable distribution of in-capital gain passed through to the investors. Assuming the investor is in the maximum federal tax bracket. So to make it the worst-case situation, what they say, say, tell the investor, for example, they might say you might be paying 30%, but in reality, that's the maximum. In reality, you could be paying only 10 or 15, depending on your tax bracket, okay, or could be 20%, depending on your tax bracket. So simply put, different people are taxed differently based on their capital gain. What is that based on? It's based on your tax bracket. What is your tax bracket based on? Based on your income in each, each on your taxable income. And each individual will have different taxable income and different type of taxable income. Because under taxes, you have active income, portfolio income, passive income, you have different type of income, and each income is taxed differently. So the point, the point is, I don't want to, because I teach taxes, I don't want to go there, the point is each individual will have a different tax bracket. The SEC tells you, show them the maximum. Treat as this individual is kind of, let's put the word in quote rich, they have a lot of income. What's the worst-case situation for their tax impact? Okay, let's take a look at a quick example to see how the turnover and taxes work. An investor's portfolio is currently worth one million. During the year, the investor sells 1,000 shares of FedEx at a price of 150 and 10,000 shares of Cisco for a price of 250. The proceeds bought 2,500 shares of IBM. So simply put, you have a million, you sold, here we're talking about 15 and four zeros, 150,000, and you sold Cisco for 250,000, total sales were 400,000. What you did, is you replaced them with IBM. So what's your turnover? Well, your turnover, if you have a million dollar portfolio and you sold and you replaced 400,000, your turnover is 40%. If the shares of the FedEx were originally purchased at 140 and Cisco were purchased at 20, so basically you made $10 on the FedEx shares, then $10 times a thousand. So you made $10,000 profit and here you sold them at 25, you made $5 per share and you sold 10,000 shares, you have 50,000 in gains, so totally you have $60,000 in gains. And if the investor tax rate on the capital gain is 15%, that's the maximum, but that's the 15%, how much extra will the investor owe this year on their taxes? So we're talking about 60,000 of profit times 0.15, this is what they're looking for. So you pay in total your tax bill on this portfolio is $9,000. Now in the next session we would look at another topic, exchange traded fund, which is in my opinion, it's starting to replace more and more mutual fund, it's more flexible. I like exchange traded funds, actually I do trade them on a regular basis, I do trade two exchange traded funds, I will not name them, just FYI I do trade exchange traded funds. We'll look at this topic as always, if you like this recording, please like it, share it with your friends, again if it benefit you, if this recording is what's beneficial to you, it means it might benefit your friends as well, so please share it and don't forget to visit my website farhatlectures.com for additional resources for this course as well as other courses. Good luck, study hard and stay safe.


They claimed that their land had great potential for farming and fishing until the salt mining farms took over. Mareha mubabangu alikudia huku makawa elfumodia miatisa sabine na tatu. Wakati huwa ardi li kwanizuri, mimei kawani mizuri na mimei amba eli pandakwa katika shambahilo zahidi dibenazi miembe na mikoroshu. Mambahilo yot eli stawe kawzuri miakahilo, ya kutoka elfumodia tisaeni na tatu. Wakati huwa nga kutoka li pandakwa katika shambahilo zahidi dibenazi miiimbe na mikoroshu. Wakati huwa nga kutoka li pandakwa katika shambahilo zahidi dibenazi miiimbe na mikoroshu. Wakati kumpuni za chumdi zili wakua hazi yakuja kuetu tulukuatu na ishi wupande wa ufua bahari na tulukuahu kutu na pata chakula kawingi kwa sabut tulukuatu na gima na michanga wakuna rutu na. Lakin ni zili poingi ya kumpuni za chumdi, wakatu hamisha huku kila zima na wakatu elikeza wapande wa juu semusu wukame ambazo hatuwezi kupa ta chakula kawingi. Binez the veneer of the successful mining farms are tales of hopelessness as many local residents are living under the fear of eviction, environmental induced illnesses, human rights violation and general exploitation. Mume na bufze na kuko gredi na kalam fugaaji nambawa. Moving along Malindi Garisa Road, salt mining companies lay 40 kilometers along the Kenyan coast. Approximately 9,400 acres of land in the Mararene area are owned by the salt manufacturing farms. Land is a critical factor of production and is therefore at the center of contemporary discourse on human rights in Africa. It is a key of containing poverty and maintenance of sustainable livelihood system in the third world. These are issues that came way back since 1980 and since then we've never seen reparations or solutions to the problems that we are facing and it's a struggle that our parents, our grandparents, even us are going through and we have the fear that if we don't get the solution to these problems even our children and the children of our children are going to face the same ordeal. Bahadzana is a giri amatam that means yesterday was way better than today. In brief, the salt industries have brought more harm than good to the locals. While the salt processing industry in Kenya is thriving, the environment is being degraded and the economy depleted. Salt mining is expanding and the demand for wood fuel is rising. According to a worker at one of the salt mines, the factory can consume up to 500 tons of wood per day, which amounts to 15,000 tons per month. And 180,000 tons per year, tanning the region into a desert westland. And this is contributed by the pollution kind of polis that are normally emitted into the sea by the salt farms. Boholes have been a great source of water to the community. But after the salt mining practices, water has great salt levels, hence no longer consumable for humans and dangerous to most of the plant life. Nafisi mambara vi lukua vi kukatika shambaletu vi lukua vina saidiya wakati wawkame watu otu wa luku wakishi wupandewa maenewa maashambaya ju. Wakati wawkame watu wa lukua kiteremu kachimi na maji wakatu wa lukua ni maji yamzezi mukabisa. So, wali poku wa sasa wakilele aku bunisha, hale piyazi kabadili ka. Lichi wa kwa maolkua nasema piyamaenewa hale ni maenewa hale piyasa sasa hale yami mea ikanzaku badili ka. Minazi ikawa haifanyu vizuri, mikoroshu mpa kaleo haifanyu vizuri, miyembe mpa kaleo haifanyu vizuri. Hale maenewa umbo kabisa tu mepa kana na waw minazi haizai na enaku fakilasiku. Amba po sasa ena didi misha haile utumi katika bumahilele. Entili the water table has been changed just because of the salt funds. If you look at the whole area from Gomeni to the area to that end, you find that some years back there was a forest, a big forest. And you find that many community members used to get down there and get some water from the dugout funds, water funds. But now it's impossible. Some of the water funds now do not have fresh water. It's salty altogether. Just changed. The water table has changed completely just because there are no trees anymore. Kabila komponi'a chuvi'i kweiga maerarenja. Jame'i maerarenja wa li kwa getumi'a maji hu pandewa ufua Bahari. Uli kwa kulishimua visima and bifika na maji tamu. Magia li kwa jia kaharigua na wakina chuzi. Wa sababi'ya ugukataja mi wa spithe hu pandewa iyoshamba wa nasema shamba nila'u. Haisa na mbiku bambu wa li hifanya.


The nutrition unit within the Ministry of Health, Wellness and Elderly Affairs recently held a nutrition fair at the PEI Secondary School, aimed at providing students with information about healthy eating, active living and overall wellness. Chief Nutritionist Lisa Hunt stressed on the importance of a healthy eating plan and staying physically active to prevent chronic non-communicable diseases. We are very happy to be here with you because the whole reason we are here is because we want to instill healthy eating habits and we want persons to move more. As you are aware, I'm sure every one of you students have somebody you know with chronic diseases, whether it is diabetes, hypertension, cancer or the other chronic diseases. And why are we having so many persons burdened with this disease is because what we call it lifestyle diseases, they can be prevented. Up to 70% of them can be prevented. So what we eat and our lifestyles will determine our health. Minister for Health, the Honourable Moses Jabatis says he is pleased with this activity and expresses hope that lessons learnt at the fair will be used to change the chronic disease profile in St. Lucia in the future. Exhibitions like this and workshops like this one I am hoping will cause you to realize the state of the kinds of problems we have in St. Lucia. You are not too young to know about this. And it is now you have to make the decisions, the changes in what we eat, how we exercise, how we treat just living and healthy living to protect ourselves in the future. Students of the PI secondary school shared their experiences at the nutrition fair. I felt good that they had a fair in the school because it helps us to know about how to eat properly and how to maintain our body diet. And my feedback from the fair today is I learnt a couple of things. I learnt how much percentage of salt and sugar some snacks contain. Mostly the snacks I eat. So yeah, they taught me how to be aware of that. I felt the fair was very important to us. It was very educational. It told us about the risks out there for when we go later on about what we shouldn't do, what we should do to keep our body healthy and for a better life, long and better life. I think it's important to eat healthy because as a student, we students eat junk food every single day. And today they came to show us a better way of eating. So I think that the fair, it was amazing, really appreciated it. The nutrition fair provided the students with information on nutrition, dental hygiene, substance abuse and stress management to name a few. Reporting from the Communications Unit of the Ministry of Health, Wellness and Elderly Affairs, I am Fennel Neptune.


Screema and stick fighting is almost synonymous with Filipino martial arts. However, the Kali 6 are also staple and primary weapon used in American Kempo. So, what's the difference in the usage? We have special guest senior master Jess Speakman with us today to talk about how the sticks are used in the art of Kempo and how they were highlighted in this 1991 film, The Perfect Weapon. Explosive action, movie fun facts, and Kempo sticks in motion. Let's do it. Today I want to ask and start off with the first question. And it's an observation of mine that I've noticed that many Kempoists seem very, very drawn to the use of Kali sticks. And we have it in Form 7, but it seems to be the go-to weapon even though we don't typically see it often trained as in techniques or a lot of Kali sticks in class. But I was wondering if you could explain to us why Kali sticks seem to be a favorite weapon for Kempoists, and how is it different in Filipino martial arts and how the stick is implemented into Kempo and customized for its use? Good question and well said and let me jump into it. So, first off, I would say in terms of weaponry would be the knife, would be the primary known and knowledgeable weapon for us to be able to use in the art of Kempo. And I would put the sticks on a second plateau from that. But independent of that, the stick form and the knife form are way up the puja and those are actually Form 7, which is taught for a 4th degree black belt and Form 8, which is the knife form, which is taught for a 5th degree black belt. So you're going to be there a long time before you really get into those, although in Brown Belt, and even before Brown Belt, you have some stick defense techniques in Brown Belt, but especially in the 5.0 system, is where you have the knife defense techniques. If it's true, and I believe it is, that Kempo is primarily a street defense art, then the weapons idea stick slash knife slash gun would be so very rare that you would have to use that skill set. So we're going to spend a lion's share of our time on doing empty hand preparation and techniques and fighting. Then we're going to get into the stick and then we're going to get into the knife. Now keep in mind, please, that the 5.0 system has a huge amount of ground fighting that puts another layer of really intense information into the empty hand section of the system of Kempo, which is huge. It's an enormous amount of our training. But you're not going to pick up the stick and pick up the knife until much later on, as opposed to some of the other arts. You start with the stick and a knife and then you say, and the application of these movements without the stick and the knife are this, we do it the other way around.  And we see this in the perfect weapon, which is interesting because as we get closer to the end of the film, the comics, the film, the warehouse scene, the sticks come out. Your character brings out the sticks. But we also get a quick glimpse at the beginning in Kim's shop when you're taking on the Korean mafia and Jeff is staying there with the sticks and you get this little smirk on your face like they just gave you a weapon to work with. Can you describe how the sticks are used in the film and how you approached it, other techniques in that regard? Yeah, absolutely. One of the points I think that would be our jumping off point would be that we refer to them as Kempo sticks, as opposed to Screamer or Kali, because this was, and I think I mentioned this earlier, one of Mr. Parker's main points with law enforcement is, you know, somebody who's 6'5", wears a different size shoe than somebody who's 5'8". So shouldn't the weapons they carry on your body fit your body as opposed to one weapon fitting everybody? So the baton that they carry with a handle on it is called the PR24 because it's 24 inches long. So he would argue for different length batons or PR24s to fit the height of the person that's using it. So you follow that into the sticks and we do the same thing. We use the bottom of the elbow all the way to the tip of the hand and then add two fingers and that's where you're going to cut your sticks.  It's easier for them to be looked at as an extension of me. So the sticks are different for Kempo and that was one of the things Mr. Parker really wanted to highlight in the movie The Perfect Weapon as sort of a sidebar side note advanced material of Kempo but what was ironic and surprising for me at least was that the movie poster had me moving around with a pair of sticks which was sort of meant to be a sidebar to the empty hand thing. So it brought a lot of attention to the Kempo stick fighting thing which again is not our main focus. Our main focus is empty hands and then weapon second and the main focus in Kempo 5.0 is empty hands and how to use it on the ground and then go to stick and knife after that. Taking a quick look at form seven for viewers who might not be familiar with the form. It's a bunch of our self-defense techniques with the sticks in our hands which changed the dynamic of the technique as you said now the stick becomes an extension of our own body. What is the thought process here? How did the techniques change with that dynamic? Yeah great question and form seven has several techniques in it that are only Kempo stick techniques so you're completely correct they are Kempo techniques now using a stick and then there are four or five techniques in there that don't exist outside of form seven but in either case you will notice when you learn form seven there are many different foot maneuvers that you really haven't done before so the foot maneuvers utilized to accommodate for the distance and range extended from the empty hand all the way through to the end of the stick so I might need to create a greater distance between myself and the target because of the extension of the stick I might be in the process of doing a front crossover step out to create distance so I can more easily hit the target. Time for a quick shameless plug if you would like to represent in your art in a colorful blast or on a grandmaster please check out the shirts and canvases on our website it's a great way to help this channel plus the holidays are coming up and they make fantastic gifts check out the card right here or the link in the description now we're talking about more of a stealth mission at the end of the film where it's a warehouse full of enemies but you're not fighting them all at once you're going from one location to another to another what would your first impression if we just jump into the scene what notes or what memories pops your mind when you guys were approaching that scene the idea was Kempo people will be able able to actually see quote-unquote Kempo techniques done with a stick like gathering clouds is a technique that we in Kempo know very very well and then you see me do exactly that same technique it's the constant theme you're still going to need to accommodate the sequence of movements from the extended natural weapon to the target so you're always using your foot maneuvers to create that distance or with the sticks as opposed to the knife you'll actually use the stick in a jab kind of emotion to hit the guy in the stomach to move him back and then by moving him back you can now continue to use the weapon as opposed to you moving back so you're going to either move him or you're going to move but the primary focus is about how to accommodate the distance and the striking from the weapon to the target if you start introspecting about it and you learn this principle that allows you to have the correct distance for example then you start thinking well that's the same principle that I used in a technique in orange belt to create the right distance for me to be from the weapon to the target then you should be able to take those principles and concepts in their application and figure out how to utilize those same principles and concepts in a completely different format because Kempo is how you think of things it's how you approach things it's a scientific analysis and application to ancient chinese fighting techniques so if that's true then we should be able to bring all of those principles and concepts and use them just as easily on the ground when you're on your back and somebody's trying to sit on top of it upon your face and isn't there that same language aren't they the same thinking patterns that are gonna allow me to check that line of entry or because I now have a knowledge base of what's going on on the ground when I feel a hand come in and do this or when I feel a hand go to pull and take my arm out of the way I already know where he's going and because of that I can counter that move so if you take the principles and concepts of Kempo with the essential basic knowledge of how to fight on the ground you can create Kempo on the ground which is exactly what we did good and using that as leeway into Kempo 5.0 we talked in the first episode about the gym scene how there are already little seeds planted that eventually became some of the basis and foundation for Kempo 5.0 we can kind of see a little bit of that in this warehouse scene as well because you're talking about utilizing knives and sticks and there's a lot of weapon use in this scene but there's a part I believe you actually deliver the technique reigning lance when an attacker comes at you with a knife and then you take the knife and that right there you facing another opponent and you both have knives that's also a thing that's explored in Kempo 5.0 that's not in the traditional curriculum are knife on knife techniques what made you decide to put that into effect right well just because of the reality of what life offers we added six new techniques to that brown belt first degree black belt area well those six new techniques are I have a knife and you have a knife which is a completely different scenario than I have empty hands and you have a knife um the gentleman who was the stunt guy and the great big guy who came at me first that I did the reigning lance that was actually a very good friend of mine by the name of Jim Diggs who happened to be visiting on his set that day he I pulled him in at the last second because interesting movie side note here the guy who first came at me with the knife in the stabbing short blade position like that um it was a knife where of course like all of them the blade retracts inside to the handle and you're hitting somebody so it looks like you're stabbing some of the knife but you're not because the knife retracts in the handle it's a gag knife so what happened was the first guy who came at me I did exactly that move came around stuck it in his leg jump back to do the spinning pick and he had slid all the way down already he wasn't supposed to slide down until after I did the kick so I jump back and I stop and I look and there's the knife stuck in his leg it did not go into the handle it malfunctioned so when I came around and grabbed the knife and stuck it in his leg it really stuck in his leg about three inches so he's laying down grabbing his leg screaming in pain and I just went medic you know and of course they came rushing in and he was fine and he came back and worked the next day in a completely different scene and scenario and uh it was it was it was horrific I mean that knife went in so easy I didn't even feel it oh man so again if you were to redo this scene today now in the context of 5.0 and with the ground fighting and with the current method of fighting MMA popularity you now have a really really rich environment that's not just an open area it's not a bar full of people but it's like it's open and closed you've got corners you've got obstacles you've got multi levels how would you rechoreograph that film today any particular techniques that you would you would choose use instead or any particular shots that you think would work better what would that scene look like in the 5.0 lens in this particular case because it was meant to highlight stick a knife I wouldn't take anything to the ground I would stay on my feet and try to use the weapons effectively in fact I probably I might choose some other Kempo knife or stick defense but I wouldn't I would definitely not go to the ground that is not a place you want to be where your opponent has a sharp edge weapon especially it's just like every other scene in the movie there's so much detail in there especially if you're a Kempoist there's a lot of cherry picking you can find a lot of Easter eggs a lot of techniques so it's really cool to see them in the perspective of the behind the scenes view of it but in the next episode we're going to talk about the final battle and how it's both the most Kempo fight and also the least Kempo fight at the same time so I look forward to talking to that talking to you about that conversation and thank you so much for joining us today you bet thank you again and that's a brief look at how Kempo incorporates stick fighting and how it was used in the perfect weapon now right here check out our discussion on how Kempo addresses multiple attackers and next time we're going to look at the film's final battle and when that episode is available you can find it right out here as always we thank master speakman for sharing his time with us


And there's central importance and the evolution of new opportunities and new tools that can be quite important in a number of different areas of global health. And this is a terrific way to kick this effort off. And it's really the brainchild of my close friend and colleague Todd Summers. So thank you, Todd, for bringing this together and getting this rolling. And I want to thank Sahil Angelo, our colleague, who has worked very hard to pull all the pieces together over several months. So welcome. I'm going to turn the floor over to Todd and we'll get on our way. Thanks, Steve. And welcome to the, for many of the new digs at CSIS. As you saw, we've gone a little upscale here.


فشرف بالشتغالي بالعلم ولا تبغي به ما عشت يا دادا دالا وياله من شراف عظيمي الحمد لله رب العالمين له الحمد الحسن والثناء الجميل وشد الله إله إلا الله وحده لا شريك له يقول الحق وهو يهدي السبيل وشد أن سيدنا ونبينا محمد صلى الله عليه وعلى آله وأصحابه والتابعين لهم بإحسان إلى يوم الدين أما بعد نحن في المساعدة منهج الحق رتن باي الشيخ العلمة عبد الرحمن ابن ناصر السعدي رحمه الله سمه توكل على الرحمن حقا وثق به ليكفي كما يغنيك حقا وترشده تضع حقا على الرحمن وحقا فيه لكي يضع حقا لكي يستخدمه وكي يستخدمه رحمه الله يقول توكل على الرحمن حقا توكل is an action of the heart reliance توكل is a what it's an action of the heart what he's trying to say to you is let reliance be established in your heart in its true essence and its true meaning and it is to what surrender your affairs as a slave to Allah to turn to him in request alone وثق به is to actually trust him سبحانه وتعالى and the scholars they say ابن القيم says in his kitam that ثقا ثقا he said it is خلاصة توكل ولب ابن القيم said that ثقا trusting Allah it is the summary of what توكل is and it is the backbone of a توكل it is its true essence and its true meaning and that is why the messenger he used to say in the حديث أبي داود نريتن في السنان الالباني رحمه الله he graded it that the messenger that was transmitted from us that the prophet used to say which is اللهم رحمتك أرجو الله your mercy I hope for فلا تكلني إلى نفسي طرفة عين do not let me run my own affairs وأصلح لي شأني كله and oh Allah perfect all my affairs for me لا إله إلا أنت there is none worthy of worship except you then the author goes on to saying ليكفيكما يغنيك حقا this is the summary the outcome of التوكل once a person relies on Allah and comes with reliance what comes out of it is ليكفيكما يغنيك حقا this is the outcome of the outcome which is Allah will suffice you Allah will run your worldly affairs for you سبحانه وتعالى الله تبارك وتعالى will make easy for you الرزق الحلال provision that is حلال والمال الطيب wealth that is good also الله تبارك وتعالى will run your worldly your hereafter affairs for you your religious related matters الله تبارك وتعالى will give you the strength and the ability to tread on the path that pleases him and the author then goes on to say in وترشده and you will be guided وترشده he means by تنال السبيل الرشاد you're going to gain the path of guidance so when the author here is trying to bring to our attention is that توكل that reliance يجيب أن يكون مصاحبا للعبدي في أموري الدينية والدنياية what the author is trying to show and tell us is that it is obligatory on every one of us to have توكل reliance with us in our worldly affairs and our hereafter related affairs as much as you have to reliance الله تبارك وتعالى in dunya related matters you also have to have reliance in him سبحانه وتعالى in religious related matters نعم تصبر عن العيسيان وصبر لحكمه وصابر على الطاعات عليك تساعده persevere in avoiding sins tolerantly endure his decree be patiently constant in acts of obedience and you shall attain true happiness لا رحمه الله الشيخ العلام عبد الرحمن العصر السعودي here at this point when he talks about and he urges each and every one of us حث على الصبر بأنواعه الثلاثة he is urging us to come with patience in its three types ابن القيم says in his kitab عدة صابرين والدخيرة الشاكرين however you want to say it ابن القيم says الصبر باعتبار متعلقه ثلاثة أقسام patience in terms of what it connects to it's of three types he said صبر على الأوامن وطاعات حتى يؤديها patience on Allah تبارك وتعالى his commands and his obedience until you establish them second is والصبر عن الملاه والمخالفات حتى لا يقع فيها the second one is patience from the things which الله تبارك وتعالى prohibited oppositions of Allah so you don't fall into it and the third one he says says his word والصبر على الأقدار والأقضية حتى لا يستخفها and the third one is patience upon the calamities that befall you so the author brings those three types in his poetry he starts with the first one which is تصبر عن العصياني be patient from what the word patience in the Arabic language originally means is to imprison it is to prison the nefs منعوا نفس is to prevent your nefs to stop it from what the first one is تصبر عن العصياني means to imprison your nefs and if they do not be and وحبسها عن الوقع في امحاني من الله ومقارفتها and also to imprison it in coming close to the prohibited things from you and getting in any way close to it or even trying to sip from it so you require patience to have that the sins that a person can have are two types we all know that it is شهوات desires for example a beautiful woman of a lineage she's from a highly respected background methylene and she calls on to a man and she asks for Zina and he rejects and it turns her down but on what grounds does he turn her down he turns her down because he has come with صبر عن المعاصي he is patient he has the ability to restrain his nefs to imprison it in not falling into this because as we know it is the nefs and shaitan together it is shaitan and your nefs that came together that's pushing you to do this محارب and sins but sisters in the Quran وما أبرئ نفسي إن النفس لأمارة بسو your nefs commands you evil so the person he becomes patient in falling into sins and that which Allah has prohibited و لذلك الإمام البخاريو نريت للنصحيح that the messenger عليه الصلاة والسلام he said ومن يتصبر يصبره الله ومن يتصبر يصبره الله anyone who teaches himself patience exercises patience trains himself to comedy characteristics and attributes of patience the prophet said يصبره الله فاز بالعقبة الحميدة the person will attain patience finally and that's what everything is it is said العلم بالتعلم والحلم بالتحلم العلم بالتعلم knowledge is attained by learning practice makes practice makes perfect so when you teach yourself to be patient and you teach yourself and you train yourself finally you will attain patience then the author goes into the second type of patience which is وصبر لحكمه be patient على ما يقدر الله وعليك be patient upon that which Allah has has created has predestined for you سبحانه وتعالى the calamities the pain and the agony that you may go through and endure نسوى الله سهل صورة البقرة ولا نبل ونكن بشيء من الخوف والجوع ونقص من الأموال والأنفس والثمرات وبشر الصابرين الذين إذا أصابتهم مصيبة قالوا إنا لله وإنا إليه راجعون الله توزس إن this آية ولا نبل ونكن we will test you and test you and test you بشيء in with some form of الخوفية والجوع poverty ونقص من الأموال and deficiency in wealth والثمرات and deficiency in our crops our income وبشر الصابرين give patience give glad tidings to the patient ones who are they الذين إذا أصابتهم مصيبة it is the ones who when they are afflicted with calamities قالوا they respond by saying إنا لله وإنا إليه راجعون and to Allah we will return so when the author says وصبر الحكمه here he is talking about الحكم القوني القدري the universals the universal creedal signs because sometimes the word حكم as we know is referred to as what الحكم القوني القدري and the second time the second one which is الحكم الشرعي الديني and the author of here he is not talking about what he is not talking about الحكم الشرعي الديني why does one not have to be patient and those two they enter the other two حكم الشرعي الديني it enters into doing as you are told to do and staying away from things that you are prohibited from those two are الحكم الشرعي الديني as for this one it is الحكم القوني القدري then the author goes into the third one which is وصبر على الطاعاتي وصبر على الطاعاتي means what make your soul patient upon the obedience of Allah يا إخوة obedience of Allah سبحانه وتعالى it requires patience from the slave so he can come with it that's what Allah says in the Quran وصبر على الطاعاتي تواشب الله واتعالى أن تأتين through how to come with your your act of obedience what does it require it requires patience as the verse says also Allah says يا إيو الذين آمنوا صبروا وصابروا ورابطوا واتقوا الله لعلكم لعلكم تفلحون so Allah tells us ورابطوا واتقوا الله لعلكم تفلحون it was mentioned about عزيز من عبدالله بنباز that a man came up to him one time and he said to me I have given da'wah to the people and I just never see the results of my hard work and I feel like all doors are closing on me and he complained so as you know he's blind he can't see maybe not with his eyes but he definitely رحم الله could see with his heart he was an Imam عزيز من عبدالله بنباز may Allah bestow his never ending mercy on to him he said to the he said to the the da'ee he said bring your hand out show me your palm so he gave him his palm عزيز بنباز said to him يا أيها الذين آمنوا those of you who believe اصبروا صابروا ورابطوا واتقوا الله and then he said لعلكم تفلحون that's when you find success success comes after you've come with these four so he asked him did you come with these four because if you you haven't even come with the first so لعلكم تفلحون comes with making sure that the person has come with these characteristics that are needed from them so we ask Allah from the bottom of our heart that he gives us the ability and the strength to come with this and the ayah is a nida لأهل الإيمان it's calling the two people of belief people of faith people who have iman so when يا أيها الذين آمنوا فرقها سمعك bring your ear close listen attentively you're either going to be commanded a good or you're going to be prevented and prohibited from something evil so you need to bring your ear close and listen attentively and the author look what he said as well he said وصبروا حكمه وصابروا على الطاعات ورغيسة افضلت عليك تسعدوا أن تجدوا حلوة إذا الله أتبارك والتعالى إذا الله أتبارك والتعالى يدعوك منا إنه كرم إنه يدعوك أن يدعوك يدعوك يدعوك الصبر عن المعاصل الصبر على قدار الله المؤلمة وصبروا على الطاعات أن يكونوا محاولين على المؤلمة الله فوزتك أنت تجدت أنت تصدر معما أخي بسعادة الدعايني the two places that we reside in this world and hereafter and that is those three او السبيل السعادة وطالقها the path to happiness and its means نعم وكن سائرا بين المخافة والرجاء هما كجناح طائر حين تقصدوا the author says وكن سائرا بين المخافة والرجاء the author says be one who who flies who moves and maneuvers between fear and hope if you're trying to get if you want to get from one destination to another destination there's a path in which you need to take right if I want to now leave London and I want to go to Birmingham or I want to go to Leicester or I want to go to Manchester there's a road I have to take right so from point A to point B I need what I need a route to take and by taking that route I will reach my destination the same applies to the one who wants to go to Allah who wants to reach Allah upon that individual is to follow this which is سائر is the one who is moving who is maneuvering who is going to Allah what is it upon him what is it between what بين المخافة والرجاء فيها and hope فيها and hope 3 things I want to move the heart شيخ الإسلام تعيميا he says ولا بد من التنبيه على قاعدة تحرك القلوب إلى الله عز وجل فتع فتع به فتقل آفاتها أو تذهب عنها بالكلية بحول الله وقوة فنقول إبن تي مرحيم الله يقول أنه يجب أن يكون ضرورة أن تأخذ حياتك شيئا يتعطي شيئا يساعدك شيئا يساعد حياتك حياتك يجب أن تذهب يجب أن تساعد أو يجب أن تساعدك بحول الله يقول إعلم أن محركات القلوب إلى الله عز وجل there are 3 things that move you to Allah the calm moves with the oil petrol tires with all those the car doesn't can't move from one point to another the thing that makes a person move that gives him محركات القلوب for his heart to move is it is intended itself is intended it's what 3 things المحبة والخوف والرجع hope fear and love when these 3 are there the individual will move to Allah the highest of those 3 is love because love itself is intended it's intended in this world and it's intended in the hereafter but fear on the other hand it will fully go the day of judgment it only remains in this world fear doesn't exist anymore in the hereafter because Allah said in the Quran ألا إن أولياء الله لا خوفون عليهم ولهم يحزنون really the allies of Allah are the ones who don't have fear and they don't have any worry and concern so it's powerful that the person realizes what is it that can make him gain and get to Allah then the author says they are like 2 wings of a bed can a bed fly with 1 wing can it fly with no wings what is it required for it to fly it requires 2 wings fear and hope are the 2 wings of what of the bed when you're intending Allah if you're intending Allah and it's Allah that you want you will not be able to fly to him you will not be able to get to him if you don't have fear and hope there many people one overcomes the other they become excessively scared that they give up and we're prohibited from that Allah says to us in the Quran إن الله يغفر الدنوبة جميعا إنه هو الغفر الرحيم وأنيبوا إلى ربكم وأسلموا له من قبل أن يأتي أحدكم الموت الله تقول to us in his verse وأنيبوا إلى ربكم so Allah says لا تخلطوا من رحمة الله so the fear that takes you to قنوط giving up is not praiseworthy and some people hope overcomes them they become excessive in it and whenever a mistake and a sin occurs from them their response is إن الله يغفر الرحيم الله is very merciful الله is forgiving so there's nothing to be worried about there's nothing to be concerned about and that isn't the case because الله سبحانه وتعالى as much as he is he is also what شديد العقاب and if you look at the Quran الله فرد أنبي وقابل توب شديد العقاب الله also says نبع بادي أنني أنا الغفور الرحيم وأن عذابي هو العذاب العليم so the person you see he has to know both of them are together هما كجل حيطائل حين تقصدوا if it's Allah that you're intending then what you need to know شيخ الاسام تيميا he says there is no other way that Allah's boundaries and that Allah has been protected ووصل الواصلون إليه and the ones who have reached Allah have reached him except through what بمثل خوفه وراجاء ومحبه pay attention حفظة حدود الله الله تبارك وتعالى زوات الله's boundaries are protected and his prohibitions are also protected and the only way it happened for it to be protected and those who reached Allah reached him all of them with these three which is fear hope and love pay attention to this today for people a person does a crime in this country today and they do what they do the government has to do a thorough investigation to find out who is behind it no one is going to come forward and say I murdered this person so they take the body, autopsies they check the body, they look into the body the body is investigated sometimes the body is kept for a very long time 3 weeks, 4 weeks, months they keep the body to see if there is any chance that they can find out what anything whatsoever to find out who did this crime who is behind the crime they go to the scene again they see the camera is looked at a whole effort is put to find who did it if you look at the time of the messenger those who did mistakes came forward themselves they were the ones who said يا رسول الله أقم علي الحد establish the capital punishment on to me there was no police he sent after them an investigation that was done or حتى هي صلى الله عليه وسلم would say to them were you drunk he would find قيل for them he would try to find a way out for them but they would persist the woman he told her علي صلى الله عليه وسلم the lady he told her علي صلى الله عليه وسلم to go and breastfeed your child for 2 years for 2 years go they didn't send a army after her to make sure she's finished she's brought back nothing she brought herself again no one came after her no one looked for her she kept bringing herself after 2 years she still wants they had to be done on her the reason why this came from them and the reason why they did that is because they had خوف رجاء المحب so that's how they attained حدود الله was protected like that and so I did it there would be no lying إبنو تيمي يقول فما تخل القلب whenever the heart is empty من هذه الثلاث فسد فساد لا يرجى صلاحه أبدا it becomes corrupt a corruption that there's no hope for any rectification وما تضعف فيه شيء من هذه and whenever any of these 3 become weak بعف إيمانه بحس به his Imam becomes weak in accordance to that نعم and purify your heart cleansing it from every type of blemish and continuously examine it for any existing faults the author says حسناً يجتهد أيها الإخوة الفضلاء my beloved brothers and sisters حسناً في تطخير قلبك purify your heart and clean it from every form of illnesses that can fall to it just like you strive to making sure that your clothes is clean that it's not dirty strive to making sure that you clean your heart because what's more be fitting for you to clean your heart or your clothes your heart and the heart is afflicted with so much illnesses شيخ الإسلامي بنوطيميا he said in his book امراض القلوب وشيفاؤها which is in مجموعة الفتاة it's published separately and it's also even translated in English the 10th volume page 93 شيخ الإسلامي بنوطيميا he says it's a type of corruption it's a type of harm that occurs to the person when it does it corrupts your perception and your will the person can't perceive things correctly and their will their drive becomes also corrupt فتصوره بالشبهات التي تعرض له حتى لا يرى الحق أو يراه على خلاف ما هو عليه his perception with desires it occurs to him until he can't see the truth or he sees it in opposite what it is وإرادته بحيث يبغيض الحق النافع ويحب الباطل الضار and he said his drive also becomes corrupt by loving sorry by hating having enmity towards the Haq that's beneficial for him and also loving the falsehood that is harmful for him so purifying your heart and cleaning it it comes through توحيد خلاص صدق truthfulness and it is to make sure you work hard when it comes to matters which relate to عمال القلوب the actions of the heart those are the things that clean the heart and purify the heart القلب يمرب the heart becomes sick just like the body becomes sick وشفاءه it's cure is فتوبة coming by with repentance and it is also to يفعل from it just like you repel sorry it repels the glass things fall on the glass it goes down on the window the window doesn't hold things things fall on it it goes off the heart of two types you mentioned in another place this is the heart of two types a heart which is like a mirror things fall on it and it deflects it doesn't take it in the heart is like a sponge everything that comes it swallows it and he said this I took from my teacher ابن القييم ابن القييم was one who was known to fight and to look into the books of the innovators and refute them and debunk their misconceptions he would scrutinize their works and he kept saying to ابن القييم who was also taking that part he said to him ابن القييم make your heart like the mirror the mirror and the window they don't hold on things things fall on and they they get off it or it's easy to wipe it off he said don't let your heart be like a sponge where everything that you read it goes into your heart straight when you swallow it so the heart he said like that the repentance is what kills it what cleans it is the devil he said by remembering Allah you're consistent in cleaning it it's beauty it's Taqwa he said the heart becomes hungry just like the body becomes hungry he said it becomes thirsty it becomes thirsty and the thirst and the hunger is attained through what but it's you quench your thirst and you remove the hunger for the heart the body what is it the body is food and drink right he said the heart is المعرفة والمحبة والتوكل والإناب it's the actions of the heart that we always speak about الخوف والرجاء والمحبة والإنابة والخشية والخوف all of those they are the things that you need to eat are you with me the heart is exactly just like the body the heart is exactly just like the body for example a person needs to eat vegetables the body needs vegetables right the heart also needs things just eating food all day is not enough it's not good for you are you with me the same is when it comes to when it comes to when you have to have all of these the heart needs it so dealing with your heart in a particularly different way to how you deal with your body is incorrect he is trying to say then the author goes on saying he is very powerful now he says دائما فتش and عيوب نفسك look for your own mistakes where am I deficient look at it look for it and the illnesses of your heart consistently look for it what illnesses do you have in you that are present in you so you can clean yourself from it if you don't recognize something you won't be able to cure it recognition is the first step to rectification you have to memorize this recognition is the first step to rectification if a person is denial is in stubborn denial and he doesn't agree with you then no doubt he will not rectify his situation ابن القيم said ابن القيم says the person who Allah does not purify his heart without a shadow of a doubt it will occur to him in this world خزي disgrace والعذاب في الآخرة and punishment in hereafter all of that in accordance to what بحسب نجاسة قلبه all of that he is gaining the خزي في الدنيا والعذاب في الآخرة all of that is happening in accordance to what his body no بنجاسة قلبه وخبته all in accordance to how dirty his heart was and how filthy it was and how destroyed his heart was now he said many times and this is where he took it from ابن القيم and he said من لئك الذين لم يولد الله يطحر قلوبهم لهم في الدنيا خزي ولكم في الآخرة عذاب عظيم عذاب عذام those are people who Allah wanted to not purify their heart in this world they have خزي في الدنيا in this world they are going to live a very sad life disgraceful life والعذاب في الآخرة أن دي عجم العذاب awaits them عذاب is not the same for everybody somebody's heart is not as dirty as another person's heart but he will gain a portion of the fire a portion of the punishment look at if a person says I am suffering I am going through a lot of harms I am all of that is in accordance to the person's heart so we ask the person your heart how clean is it so we always need to come with this characteristics because the author says كن أبدا أن عيبيه تتفقدوا that you are consistently looking for your own mistakes and you are checking up on yourself I am sure on this man are you there don't let you looking for your mistakes make you reach as it again give it up but if you consistently look at your own mistakes you just give up and say you know what I am just going to looking for your mistakes means it makes you work harder and to perfect your situation a lot of the times people understand this and it's incorrect they understand that when they look at themselves and they see themselves deficient they leave off the good that they were doing for example a person prays and he says I might show off when I pray so he says I am just going to leave it are you making it worse don't leave it leave off the showing off carry on this act of praying when the lady is good but just don't show off when you are doing it I fast on Mondays and Thursdays and I am sometimes showing off don't leave the Mondays and Thursdays behind just perfect your heart clean your heart the action doesn't stop when they look at themselves they used to say we sought knowledge for other than Allah's sake but they were perfect in their knowledge they never stopped seeking knowledge they carried on seeking knowledge and they carried on learning but what they were doing was as they were learning they were also cleaning their hearts and purifying their hearts but it doesn't mean that you come with a radical approach where you stop the righteous deed in totality that's then Shaytan's worst worst this is Shaytan's playing with the person now