Welcome to this Farm Accounting 101 presentation on QuickBooks for Farmers. Today we will be covering Lessons 6, Monthly Routine and Year-In Closing. I'm Robert Page, CPA and Regional Extension Agent with the Farm and Agri-Business Management Team with the Alabama Cooperative Extension System at Auburn University. The ACES Farm Analysis Program worked with Alabama farmers for over 20 years, helping them to develop and maintain accurate financial and production records. In developing this series, we reviewed the different types of checks and deposits made in farm record keeping by these farmer clients and eventually selected 10 very typical farm accounting entries. We believe if you can learn these 10 sample entries, you will find the majority of accounting entries on your farm to be similar. In today's lesson, we will not be reviewing individual farm entries. Instead, we will be using useful financial records and year-in closing notes. As a reminder, these 10 accounting entries shown here on the screen are the same entries used in the ACES Excel for Farmers YouTube presentations. For those viewers who prefer using an Excel spreadsheet to keep farm records, please visit the ACES YouTube channel for Farm Accounting 101 Excel for Farmers. A word of caution. These lessons assume the viewer has some familiarity with QuickBooks. Our objective is to show how these sample transactions can be entered into QuickBooks quickly and accurately to produce useful farm financial and production records. In other words, this is not an introductory course to QuickBooks. Intuit and other vendors offer a wide array of training videos and manuals on this excellent software. As we have said in previous lessons, the Farm Accounting 101 series is intended to help Alabama producers to improve their farm financial literacy. In this QuickBooks for Farmers series, we are expecting three different types of viewers to be watching. There are farmers or other agricultural producers, farm family members untrained in accounting, and management accountants who are trained in both accounting and business record keeping who may or may not be part of the farm family. Any assumptions, conclusions, or observations made during this presentation are based on my years of experience working with farmers, their families, and their accountant tax repairs in the ACES Farm Analysis Program, as well as my time teaching ACES financial record keeping small classes, as well as my previous time prior to extension working in public accounting. If we're going to discuss farm accounting, we need a sample farm QuickBooks file. So we created the ACES poultry farm number one. The key features of this sample farm include over 500 sample checks, deposits, and other transactions posted for this farm for the 2020 crop year, expanded chart of accounts based on the standard farm analysis client files, use of the class option to classify income expenses to one of three farm enterprises, poultry, livestock, or row crop. This class feature really can help us see which farm enterprises make the most money for the farmer and which enterprises need to be reviewed for possible changes. We will see some sample reports using this class option shortly. Now let's begin on our monthly routine. After a few months of doing data entry, you will find that most accounting entries will be similar to the ten sample entries covered in these lessons. Over time, you will need to find the right monthly routine to find, scan, and enter into QuickBooks all the documents and transactions needed for a complete set of farm financial and production records. Monthly routine. Let's talk about what documents are needed. And here's a big hint. You need more than just the bank statements. Let's review this list, and this list is not necessarily complete. There may be more. This is just some. First off, you need to check register or check stubs if you are having to re-enter handwritten checks into QuickBooks. You need all monthly bank statements for farm checking and savings accounts. You need all bank debit card slips for purchases, even the thermal paper slips. All open account bills to be paid within 30 days. For many of you, that's just the accounts payable documents. All paid invoice copies from any vendor. All credit card statements and signed credit card slips for all purchases. In other words, what that means not only do I have the credit card statement, but I also have all the credit card slips that somebody signed during the month matched up to that credit card statement. All loan payment due statements. Any document that concerns a farm balance sheet, asset, liability, or owner equity account. All contracts such as land rent or revenue sharing agreements. All payroll records if you have employees. All machinery equipment building and fencing purchase documents. All new or modified loan documents. All poultry cost of production documents such as well as all poultry settlement statements. All livestock costs or expense documents as well as all livestock sale documents. All row crop input cost expense documents as well as all sale documents. And all cash receipt copies for any other farm income. In other words, we need any document of any type that describes or records money coming in or going out of the farm checking or savings account. Next you need to develop a monthly routine. We are all creatures of habit and farm bookkeeping is no different. Set up an inbox near the computer and throw all incoming mail or other documents daily into the box. Schedule times during the month to go through the inbox and scan relevant documents so they can be attached to quick books, checks, deposits, or other transactions. Your scanner will quickly become your record keeping friend the first time you lose an original document and need another copy. As they are scanned file all paper documents in a three ring binder with monthly tabs for the farmer and you to review before filing them away permanently. Write all questions down on any document that you need an answer for from the farmer. Let me repeat that. As the bookkeeper, you need to write all questions down on any document that you need an answer for from the farmer. And here's the reason why it may be months before the farmer has time to answer your data entry question. In most farmers that I have worked with during my time with extension, the farmer has time to talk to you as the bookkeeper before growing season and then after harvest two times a year. Otherwise, most of them don't have time to spend much time talking about accounting. Therefore, we recommend that you use the 999 ask my accountant account, which is an other income other expense account down at the bottom of the P&L for all questionable entries so that you, the farmer or the accountant can find them quickly and change the entry to the correct account. Keep a printout of your chart of accounts listing in the binder for easy reference during your discussions. Let's continue on. We strongly recommend that you print checks using QuickBooks rather than handwriting them. So print these checks as needed during the month. It's much, much better than handwriting checks and then having to repost them into QuickBooks manually as a data entry task. Schedule your time for record keeping tasks. Our sample poultry farms records with annual sales of $500,000 plus would require 8 to 12 hours a month for an experienced bookkeeper. And scanning documents would take much of that time of that 8 to 12 hours, but it's well worth it. After each month in, reconcile all bank statements as quickly as they come in. Verify that your credit card statements match the dollar amount in QuickBooks. Using this each month finds most data entry errors. We recommend that you print useful monthly and quarterly reports and put them in the binder as well. These reports include all bank reconciliation reports. Once you print them, attach them to the back of the monthly bank statements. The standard and loss profit and loss report is a very good overview report, which we'll look at in just a moment. And also the detailed profit and loss report, which is a great report the farmer can use to review your data entry. If they don't prefer to sit at the computer screen and scroll through the report and click on anything they want to look at themselves. Year-end closing. Some notes and some suggestions. Here are the basic steps to doing year-end closing. First off, 2020 tax planning. This is the standard profit and loss report by quarter end or October year-to-date. Use the year-to-date report to forecast expected profit and loss to make decisions for the 2020 income tax. Let's stop here for a moment and switch to the QuickBooks screen. This is the ACES Poultry Farm number one profit and loss report January through December 2020. You'll notice this is the first quarter, the second quarter, the third quarter, and the fourth quarter. Now, if you're going to do tax planning, you're probably going to do it at either the end of the third quarter or as of October month in October year-to-date. If you look here for the total year, our total sales for just farm operations is $489,733.34. That's broken down in total, but there's some additional income in there as well down at the bottom from some other farm enterprises. So, this is so far. Now, let's change this report from quarterly to monthly. See, this gives a ability to January, February, March, April, May, June, July, August, September. Well, we're going to change this report to as of the end of October, and we're going to show it in strictly as total. As of October the 31st, 2020, this is what we had for our farm enterprises. So far for the year, we've got $98,000 in livestock operations, $137,000 in poultry operations, and $106,000 in row crop operations, only $342,000. Now, what we could do is we could try to estimate what's in here and what's not. Let me give you just one example. Here are the poultry flocks that were sold by this farm through October the 31st, 2020. Here's one flock in January. Here's another flock in April. Here's another one in July, and here is another one in October the 17th. We have four flocks so far for the year. You have to ask yourself when you're doing tax planning, are we going to have a fifth flock in December? Maybe we will, maybe we will not. Now, because we actually have completed the year in, we can see the answer to that. And so let me change that to December the 31st, and yes, we did. We had one final flock for the year on December the 21st for another $32,000 in sales. This is just one example of when you print out the report as of October the 30th. You can then forecast what are going to be your income and expenses for the year. Now, let's continue on with that and change this back to quarter. Now, if you take a look at as of last fiscal year by quarter, January, April, July, October. Now, we're thinking out loud here and we're putting ourselves in the shoes of the farmers working with their local accountant to do some tax planning issues. Notice how much money came in in corn sales and soybean sales during the fourth quarter. Just notice that. By the same token, notice how much poultry sales came in during the fourth quarter. So we've gone, this is some pretty significant numbers. So if we're looking at forecasting $190,000 plus another $68,000 of income in December, perhaps we need to consider what we can buy for 2021 crop inputs that we can use and reduce the account for 2020 income. It's just part of income tax planning. So you can look down through these accounts and this is where farmers get into the discussion about do we need to fill up our propane tanks? Do we need to buy some fertilizer for the 2021 crop year in 2020? So we can write off the 2020 expenses, but actually use it in 2021.  But during the farm analysis program, this tax planning report that we're looking at here on the screen was the most important and the most important meeting between the farmer and their economist during the year. So this is a very, very important process that can only be done during the fourth quarter. It should not be done after year end. It should be done in the fourth quarter. Now let's return to PowerPoint. The next thing we're going to look at is the 2020 detailed profit and loss report so that we can do a final review for any arrows. So we're going to look at that. We're going to look at the 2020 profit and loss report by enterprise. We're going to look at the 2020 profit and loss totals only for the tax return. And then we're going to look at some tax forms. So we're going to switch back to QuickBooks. The final review, farmers need to be comfortable that everything that's in last year's report is correct. Now this is everything in the ACES poultry farm profit and loss report for crop year 2020. Now I'm going to scroll through this report slowly so you can get an idea of how much data is here because there is, remember, over 500 entries in this file. We have two entries for corn sales. We have one, two, three, four, five entries for soybean sales. We have four entries for lagoon and grass hay sales. We have three entries for beef cattle mix sales and in return to something we just discussed, we have one, two, three, four, five, five flocks for poultry sales. This is a refund. Then we also have income where the farmer made some custom work income. Here's the patronage, Dizvedin. Here is, looks like the farmer rented some hunting land to one of his neighbors. Here's some agricultural program payments. Here's some miscellaneous farm income where they sold scrap metal to a local salvage farm. Here we have timber sales. Looks like probably stumpage sales. And then we get into expense accounts. Here's freight and trucking. Here are one, two, three, four checks to freight and trucking. Then we're looking at crop and feed purchases. One, two, three, four, five, six, seven, eight, nine, ten, eleven, twelve, about 15 different transactions there. Five entries to interest for poultry loan number one. And then we have a separate interest account for the house and land loan. We have another interest account for the operating loan. Two entries for fertilizer and lime, crop and seed purchases. We have three entries. We have five entries for livestock supplies. And then we have monthly entries for utilities, electricity, propane gas, water, garbage and sanitation, phone for the landline, and then cell phones. Here are internet service bills on a monthly basis. Here's farm insurance. Then we have one, two, three, four transactions of miscellaneous in expense for the U.S. Postal Service. We have property taxes. And then we've got some land rent. Looks like we rented land from a local farmer for about $7,800. And we'll get back to that $10.99 in a minute. Then we have a number of repairs, a number of checks and credit card charges for repairs and maintenance. Lots and lots of those. Then we have custom hire and contract labor for our farm worker. Looks like we've been paying our farm worker, looks like about every two weeks, about $400 every two weeks. And they're treating him as a contract labor 1099 worker rather than an employee. Then we're looking at gasoline, fuel and oil. Here's all those transactions for the year. Here's all the building and fence repair transactions for the year. Here's the soil and water conservation expenses for year. The chemicals purchase. And then here's small tools and supplies. Big box retailer, poultry supply, just a number of them there. And then we have our local tax repair for professional dues and fees. Looks like between our tax repair we ended up paying them a little over $2,000 for the tax return last year. And then we have vet near expenses. First one was for medicine and then the other one's vet near expenses, other. So ordinary farm income for the year is $193,550. So we had a profitable year in 2020. Now remember, ladies and gentlemen, this is a made up farm using made up expenses. So these numbers may or may not be out of sync for 2020, but they are basically in sync for the sample farm when we came up with the assumptions of building this farm. Also this particular farm has two rental properties as part of their farm operation. We have rental house number one and rental house number two. Here are the deposits for all the months that they received rental income. Coming on down, we've got machinery sales. This is where we sold some livestock to our neighbor. Then we moved into family living, how we talked about non-farm expenses that were running through the farmers farm operations checking account. Therefore they can't go under farm operations, farm income, farm expenses. They have to go into other income and other expense. So here's a breakdown of contributions that were made by the farmer. Looks like he's a pretty consistent giver to his local church. Here's all the medical expenses that were paid for out of the farm checkbook. Here's all the life insurance that was paid for out of the farm checkbook. Here's the cash withdrawals where the farmer just went to the bank and took out some walking around money. Here are food items that were paid for using the farmer's debit card because you notice most of these are debits as opposed to checks. Here's some high school lunch money right here. So there are a number of those. Then we also have other household operating expenses. So there's just a hodgepodge of different types of family living type expenses here and you can see there's a good number of them which is not uncommon at all for farmers that I've worked with. Then we have family living clothing expenses. We have family living entertainment and recreation expenses. Family living education expenses. Looks like we're paying for some textbooks and looks like we're also paying for some tuition. Then we have health insurance that was paid for by the farmer. Then here's the federal income tax bill for last year that was paid in February of 2020. He had a taxable income and paid taxes of $11,000 on federal income tax last year and he paid $1,700 from Alabama income tax last year. Then we get into other expenses and these are rental house expenses. And here's one, two, three, four, five checks that were written for repairs on the two rental houses. Then here is the taxes and fees for the, looks like we had to pay some kind of check to the local county revenue commissioner. And then lastly we've got two entries to ask my accountant. And this is a good example of where the farmer before he closes this file and says, hey, send it to the tax return. Let's just double click on these. Ask my accountant. Okay, here is a check 6576 written in April of 2020 for $24.50 and it's a magazine subscription to Ag Magazine. So the bookkeeper has left the farmer a note asking where should it be charged. So we simply go from ask my accountant and we're going to move it up to miscellaneous farm expense because it is a farm magazine. It's not a general interest magazine. So this is going to be a miscellaneous expense for farming. Account 040 miscellaneous expense. Very simple saving close. The other one under ask my accountant is a check made out to the local farm co-op and let's just double click on it. Well, this is an interesting one because this is something that happens very commonly. We have a debit card transaction made out to the local farm co-op in August the 15th on 2020 for $688.15. And the bookkeeper has made a note. What is this? Where is the invoice? So the farmer would call down to the local farm co-op and say, can you find me an invoice dated August the 15th for $688.15 and what is it? So the farmer would get that invoice and so we'll just simply we'll assume it's fixed and it's invoice for cattle feed. We just make it very simple. Now, ideally we would have the invoice scanned and attached to the file so that later on we can pull it up, click on this and see the invoice. So this is going to be cattle feed. So we scroll up to our farm expenses looking for crop and feed expense. And so we'll let's assume for the sake of discussion that this is minerals and it is a livestock operation here under the class account, save and close. Thus, if you look at the profit and loss detail, there is nothing left under the ask my accountant account. So that completes the final check. Now we take a look at the enterprise for the year. We've got livestock. We've got poultry. We've got row crop. So we come down livestock. Our gross sales for livestock was $103,000 for 2020. If we come down our total expenses in livestock was $64,670.59 and our gross profit for livestock operation was $38,559.93. And that is before depreciation of any fixed assets charged to livestock. The next one is poultry. We'll swing back up on it. Total poultry operations was $170,000. And I also would like to make a point here that this $170,000 should match the $1099 that we received from our poultry integrator at the end of the year. And when we were developing this ACES poultry farm, I think we had this as a fairly small farm. This is maybe one two-house segment or it may be a four-house farm. But I think it's just a two-house farm that we based all our assumptions on. So we had $170,000 in poultry income and we had $118,000 in poultry expense. And our total poultry income was $51,000. The third enterprise on the farm is row crop. And you can see that's made up corn and soybean sales for a grand total of $208,000. Come down here, looks like we had some other patronage dividends and some USDA payments to increase our income on row crop to $216,000. Total expenses of $113,000 so that net ordinary income is $102,000. So, and there's nothing here under classified, unclassified. So we have a clear picture which operation made money for us this year. All three of them made money, but the one that made the most money was the row crop operation. And the poultry operation came in second with the livestock operation came in third. So all three enterprises were profitable for 2020 using these sample numbers. Now these numbers down below here are for other income and other expense. But let me just make a point here for just a moment. Take a look at utilities, which in poultry houses is a huge operation. Notice there is nothing here under row crop. On the other hand, under electricity, there's $175 allocated to livestock operations. And let's just talk about that for just a minute. We have two transactions and let's just take a look at one of them. See in this example, we've got the local electric co-op. The total bill was $189.02. We allocated $39.02 to poultry on this particular bill. And we allocated $150 for livestock fencing that was charged to livestock. Now each individual farmer is going to have to review their electricity bill and their other utility bills if they're going to break it down by enterprise. There is no good formula to allocate electricity and other utilities to different enterprises. It's up to the farmer's discretion. All we suggest is once you find a formula, be consistent using that same formula. And if we needed to change this for some reason, you know, you can change it. But it's a very simple entry. There you have the profit and loss report by enterprise. Lastly, let's take a look at the profit and loss report standard for last year total. I want to talk just a little bit about tracking numbers. When your accountant is working on your tax return, the accountant is going to receive some 1099s. And one of the 1099s they're going to receive is for poultry sales. So if we printed this report off and gave it to our tax preparer, we would have to make sure that we had a 1099 for $175.79 from our local poultry integrator so that they would match up for tax return. By the same token, if we come down here a little bit farther, see here under the interest for farm loans, you're going to be receiving a 1099 INT from the bank. And the bank will probably, you may have one loan with the bank, you may have five loans with the bank, but your tax preparer is going to need some type of document to be confident that the interest amount you're reporting on your tax return is correct. That's one of the reasons we recommend if you have a loan with the bank, you have a specific account number for it. And then you also have a corresponding interest account with it. So in this particular case, on this sample farm, there are three loans. A poultry house loan, a house and land loan, and the standard operating loan that we're being charged interest on that's being charged here in this particular sample documents. Obviously, if we had other documents and other loans, there might be other interest expense accounts, but that's what we're looking at here. The main thing is to match up a 1099 INT to an account number on your QuickBooks profit and loss report. Your accountant will thank you many times. Before we move into the balance sheet, I just want to cover a couple of other items, and this gets back to tax documents like 1099 we were talking about. Let's come take a look at land rent and our farm worker contract labor. Under land rent, during 2020, we paid $7,786 in land rent, and that was made up of three checks all made out to a fellow named local farmer. So, land rent. So since we have paid this farmer more than $600 in land rent, he needs a 1099 miscellaneous. That's one 1099 miscellaneous that we're charging using the land rent account. The other 1099 that we're going to be needing to generate is for contract labor. Contract labor is our farm worker that we talked about earlier that makes $400, looks like every couple of weeks. And so our contract labor is $15,000. And looks like the vast majority of these is the farm worker. So we go up here. We're going to just real quickly go through a print of the 1099. So you can see how easy it is to do. You select step one, select your vendors. And the two that we have selected for your 1099 vendors are our farm worker and our local farmer that we paid cash rent or contract labor to press continue. Here's the two, the two people that we're going to do the 1099 for press continue. It goes in box one for rent and box seven for non-employee compensation. And just click continue and click continue again. And we're not actually filing, but we'll go ahead and print. There it is for last fiscal year and we're going to preview the 1099s. And so here from the ACES poultry farm in Crosswell, Alabama is the name of our farm worker and his name is farm worker and there's his address. There's his social security number. There's the farm tax ID number. And there's a dollar amount in the correct box. Now this is printed on plain paper. We would just print this piece of paper and give it to our accountant to print it on form. Same thing for the second one who is the local farmer that we paid $7,786 in land rent. We just simply hand this form to our tax repair and say would you print on your forms the 1099 miscellaneous and file them for us electronically. And we would just do it that way. And that completes the little side road on 1099s. Now I want to talk a little bit about balance sheets. Most farmers don't look at balance sheets except at year end. And so in this example, this is the ACES poultry farm balance sheet as of December 31st, 2020. And all of these are pretty straightforward. This is a sample one and so it may not be perfect, but it should give us a good example. As of year end, we have $109,000 in farm checking. We have $50,000 in farm savings first. So total current assets, $159,000. Your accountant, if he was going to be doing an audited financial statement on the farm, he would be able to verify this by looking at the bank statements for these two accounts. Then under fixed assets, he's going to have tax records for farm land and improvements, including equipment, farm buildings, and accumulated depreciation. So this particular farmer has a net of $1.48 million in fixed assets. Then in other assets, we have investments. And we've got a farm reserve fund of $35,000. And this farmer has a farmer IRA account with $85,000 in it as of December 31st. So his total assets are $1.7 million. If we come down a little bit more, we get into his liabilities. And we're showing that he has $94,000 on his one farm credit card. We're assuming that this guy's got good credit and he's got $100,000 line of credit on that farm credit card. So that's his current liabilities. Here's his long-term liabilities. His one poultry house loan is a separate loan for house and land and a poultry equipment loan for $400,000. So his total long-term liabilities are $710,000. And then what remains is his equity. And he has total equity of $956,000. So this farmer is doing pretty well. And so this would be what you would have at the end of the year. You would print this balance sheet and this balance sheet would go to the farmer and to their banker and anybody else who wanted to see the farm balance sheet. Now let me do make a comment. This is a historical cost balance sheet. So that, for example, if you look at the line item for farm, land and improvements, it's $435,000. If we were going to be doing a fair market value balance sheet, which is a little bit different, that farm land and improvements line item would be whatever the current fair market value is of the farmer's land as of today. So for those of you that use a fair market value balance sheet with your banker, make sure that you have a conversation with your accountant and your banker to clearly understand the difference between a historical cost balance sheet and a fair market value balance sheet. There are some distinct differences between the two balance sheets. The last thing we're going to be talking about is once we've prepared the year-end reports, got everything ready to hand off to the accountant to do the tax return. And if they do the tax return, the last thing we do for the year is we lock the accountant's file in QuickBooks for 2020. And we do that by going up here. We can go under the accountant version right here and set closing date. This is a preferences screen and notice where it says closing date, date through which the books are closed. We're going to set the date and we're going to say the date is as of December the 31st, 2020. Now if we wanted to have a password, so and we highly recommend that you have a password that the bookkeeper knows that the farmer knows, but having the password will make sure that you cannot accidentally make an entry into 2020 once the 2020 tax return has been finished. So in this example, we're going to type in a password and that way if you do try to make an entry to 2020, once we press OK, you'll be warned that 2020 is closed. So we've now locked the 2020 books and we are done. We can still print all the 2020 information we want. We just can't change it without putting in a password. Now let's go back for some closing remarks. QuickBooks is outstanding software for Alabama farmers and producers. However, viewers need to understand what they do know and don't know how to do. Here's a series of questions for all of us to think about. Can you find and fix problems in data entry? Yes, no, maybe. Do you have an accountant or tax preparer that can help you make entries or fix problems that you don't know how to solve? Yes, no, maybe. Do you have a basic understanding and bookkeeping and double entry accounting? Yes, no, maybe. If you have watched some of the earlier entries that we've made in lessons one through five, you've seen there are some compound complex accounting entries in farm accounting. They don't happen real often, but they do happen. Do you or your accountant tax preparer know how to use sales reports for crop or livestock unit sales and the sales receipt function for better production reports for one or multiple years? If you remember back to the earlier lesson, we had two different methods to make a corn sale deposit. One method was simply to record it as a deposit and make a memo entry that we had some 800 bushels of corn. The other method was to use the sales receipt so that we could actually put in how many bushels of corn that we sold on that per day. And it calculated what the cost per bushel was, and that was saved as a sales report that we can now pull up for just 2020, 2021, One or three or four years from now, we can do a five year trend report of sales reports of corn sales and soybean sales and see exactly what the cost per bushel was over that five year period. Now from where I'm sitting, having those production reports can be really useful for managing the farm. The next question is, do you or your accountant or tax preparer know how to turn on and use the class option and build class designations for each of your farm enterprises? Now in the sample farm we've talked about, we have the classification system turned on with poultry, row crop, and livestock.  You could have one designation for cotton. You could have one designation for soybeans, and you could have one designation for, you know, whatever maybe peanuts, whatever your third major row crop operation was. And then you could post your crop inputs to which one of those three crops that you were growing so you could see exactly what your input cost were for each enterprise, each crop. Lastly, do you or your accountant tax preparer know how to add additional accounts or sub accounts to your chart of accounts file for better reports for your farm? As we've seen, one of the things that we recommend in farm analysis is that we want to basically to have a sale account for each type of crop that we're having. We have corn, soybeans, and, you know, another dozen or two different line items for crop sales. The default QuickBooks system when you set it up only has five accounts for income. In farm analysis, we may have two or three dozen, depending on what the needs were of the farm. So having the right accounts can really help you have better reports for your farm. Finally, we recommend that you study QuickBooks software videos and manuals. This excellent software is updated each year and new features are continually being added that might help your farm if you take the time to learn them. We close by saying thank you for watching this final lesson in our QuickBooks for Farmers series. This segment of the Farm Accounting 101 series has been produced by the Alabama Cooperative Extension System Farm and Agribusiness Management Team at Auburn University in Auburn, Alabama. For additional information on the Farm and Agribusiness Management Team and other ACES programs, please visit our website at www.aces.edu.


Ireland Employer Excellence Program is now open to tourism businesses of every size. From the smallest attraction to the largest hotel, join hundreds of others already attracting top talent with the Employer Excellence Program, the mark that will help you hire. Register at Folgerarland.ie forward slash employer excellence. You have won 21,400 euro.  I couldn't believe it, I wanted three numbers and I couldn't believe it. So in total your winnings, 21,550 euro. Wow, well done to you Isabel. You too could be the next NCBI Radio Bingo Jackpot winner. Shop for books in store or at the outlet on HighlandRadio.com. If you're not in, you can't win. Highland radio weather updates with Ireland West Airport, where you can now fly daily to London Heathrow with Air Lingus and connect via Heathrow to over 80 destinations worldwide, including Boston, New York and more. A quick look at your weather forecast. Today Monday any mist or fog patches will clear to leave another rather wet and showery day. Some of the showers will be heavy and prolong with the risk of thunder. Further flooding is possible in places maximum temperatures of 10 to 13 degrees with light or moderate breeze is varying in direction. And tonight we'll further showers overnight with a chance of some heavy downpours. Here is a mist and fog will form as winds fall like lowest temperatures of three to seven degrees. Do you know what? It's becoming a habit now because when I was on Sunday people were coming up from Dublin to visit Donnie Gull and they arrived in the studio and I had a chat with them and I was just playing away a song there and next to me looks out the window and there's three heads looking in the window at me and we have Kenneth and Ruth Beattie but special guest was Sergeant Jack Beattie himself. Jack, you're very welcome. I know you're behind my TV here but you can hear me anyway. How are you doing? Not too bad. How are you, Jim?  Well, well I heard about Jimmy's cake and some so I got some buns. Well and if you're on the Highland Friday Facebook we hear you can see them and viewed of two sets of buns but tell them what exactly, they're not, they're not annual shop bought buns, Jack. They're homemade, they're secretly done stores homemade. There's an old plug for done, so you made them yourself but you put them in a done stores box as well. Brilliant. So you're off duty today? Yeah. And what are you, what are you up to? Are you heading out in the boat? Yeah, we're just touring the boat. No uniform on you today? Not that I'm aware of anywhere. You're off duty today but I see you have a t-shirt on you and you're watching on Facebook. He's got a very special t-shirt, look at that. Give it a shout out, go on it.   That's the t-shirt, yeah, it's a crackin' t-shirt isn't it? And he doesn't give them away too often, you know, they're very exclusive. It is our key to on the whole t-shirt so lookin' well and yeah, I have to say it, but you keep them well. Yeah, 100%. 100%, I've seen you did another interview somewhere yesterday and you did another interview on some other social media site yesterday so you're all over the place at the moment doing these interviews. Yeah, it's pretty hectic. I bet you're probably going to launch a song or something for Christmas. That's what's going to happen. Don't worry, I'll leave that until next year. Right and all Christmas. Mac Devitt's not here, right? So I mean, I know you said it worth to share them with him but he will see the video and will they last till next Monday night? Yeah. Well, you know what, you should, if you're around the clan, re-next Monday night, you should pop in because we're going to be broadcasting live for Waking Ted.  You might even sing a few songs. That's going to be a great night, Jack. You know some of the artists that are going to be there as well from the Mainbenders and Raw and all those sort of people so you might make your way down to that. So you're on midterm this week? Yeah. What are the plans? No idea. No idea, just let it take every day as it comes. I'm here to come and trigger trade. And come here, did I see a picture? Was that picture this year Jack dressed up or was that this year, was it? Yeah.  Clown. Clown. Brilliant. So Anne, is that for tomorrow night as well? I won't say what I said, but I said when I bought the mask I said, Oh, looks like you, Mami. Yeah, and you get away with that. Nobody else would. But Jack, what about we play an old song? Yeah, we'll play a bit of... And who's this specially for? My Mami and Dalle. They love this, don't they? Yeah. And the logs are producing some great stuff. And this is Bruce Springsteen cover as well, which is the brilliant, brilliant... You introduce it, Jack, for us. And DJ Jack Beattie in studio on a bank holiday. Jack, thanks a million, thanks to Root, thanks to Kenned as well who come and thanks for the cakes, because I know Caroline, myself, Liam. And Finula's here now as well. We'll all dig into those cakes. Jack, have a lovely day. You too, Gemma. Have a lovely week and we'll see you during the week. We might see you next week as well. This is The Logues on Montfire on Highland Radio.


There had such great success, again, in the first half on Sunday. What's happening there in that second half? And how frustrating is it when you all have had some good first halves these last couple of weeks?  And I feel like we clean that up and we'll strive for it and do what we want to do in the second half, but just working on it and fixing it when we're out here. You feel like the unit has maybe gained some momentum, maybe in the running game over the last couple of weeks, I guess, with the first half success? Yeah, I mean, it should be encouraged by the success that we had in moving guys off the ball, but I think you should want more and stay hungry. I feel like the whole week for you this week, we enjoyed that. Y'all talking to us, probably like Team Run again, I got so many. So, you know, back when I was at Bemba going in Team Run against those guys. So, yeah. Have you gotten to know Brian Romeson, didn't he? I guess from your visit to Tuscaloosa, did you kind of follow him and hope he got better after his incident over this year? Yeah, I talked to him when he was at Bemba and kept a relationship with him. And, you know, whenever he was there playing throughout the season and when he got drafted and, you know, getting back to being able to play football now. So, yeah, we talk all the time. How incredible is that story, Derek, you know, of him being able to come back some quickly from, you know, significant situation there? Oh, yeah, I've seen him somewhere. He's a university king. So, I'm sure, you know, it was nothing to him. But just back, just getting back into the swing and things after something like that, you know, happened to him. But I'm just glad that he's able to play football and do something that he loves. You were pretty frustrated coming off the field and the interview you did with TV talked about kind of being unsatisfied with the way things unfolded in the whole game at the second half. And then after, Mike kind of gave you guys the theme and the message. Spoke, spoke differently. How important the messaging from him after the game? He's a head man, so it doesn't do something, that's how it goes. I mean, that's simple. Derek, coach for Able said yesterday, you hold yourself to a high standard. Very respectful of that and he believes the team has high respect for that, too. Have you noticed yourself being more critical of your performance this year than maybe last year? No, I'm always always been the same way. I'm a very critical and that's how it's always been since I've been playing this game. Do you, when you, when you're not satisfied, I guess, do you go back and watch the game film particularly critically? Do you just kind of replay things in your head? How do you, how do you work yourself through that, I guess? I do that after the play is over. So in the game and after the play, I'm I can take myself at any time. It don't really matter if it's after the game or during the game. I'm always doing that. It's constantly what I do. How do you kind of move on from play to play, like the camera showed you on the sideline after the, after the catch?  How do you get that out of your mind? Move on next play, kind of thing? It's hard. I don't really think I do. I think you just got to go out there and play and, you know, try your best to get over it and go out there and make a play. But I still think about it now. So are you working on it today to get better? Do you run angry at times? Like, does that help you or do you kind of in the same mindset throughout a game? You think? I mean, when you don't make a play, you should make it. I'm sure you're angry. So, I mean, I guess if you want to call it that, but I'm always going to run the same and I can't make a play. He coaches you guys not to expect a home run on every play. But, you know, it's still there at times. Like, how do you balance that, like trying to get those long runs, but not pressing too much to get them?  And do that play and try to execute it as much as you can. And if it's there, you know, hit it. And if it happens, it happens. But I don't think you have to press too much and think about it. Then you take yourself out of your game. I think you just go, you know, let the game come to you. And he also commented about the importance of you guys setting blocks up and, you know, making sure that everything is, you're in the right spot, so to speak. Is that something that you feel happened a lot last week and going forward? Well, I mean, it's all tied in together in the run game blocks. And the things that we do, and, you know, as long as every guy do their job and, you know, I do mine, then we should have a successful play. But, you know, like I always say, it starts out here. So we got to take care of this person. Then they leave on the Sunday. In that game last week against the Colts, it was like we were close to breaking the big one. Do you get that feeling that, you know, that's coming at any point? Or is that just something that happens and you surprise yourself? I don't really try to think too much into it. I mean, if it happens, it happens. The player there try to make the play and go to the next play and, you know, just keep playing. How much are you enjoying spending things into the passing game as kind of a supplement to the run, especially when the run isn't going? Oh, yeah, that's been fun. I just got to catch the ball. So yeah, that's been fun. When you go back and look at those two that you didn't pull in, do you find some common thread there?  And I just got to look the ball in and catch it and, you know, try to make a play. After games, do you find yourself being yourself up more for maybe a play you didn't make? I guess so. I said, after games, do you find yourself beating yourself up more for plays you didn't make that maybe some of the good ones you had? That's every game. Every game, I'm always the same. I'm always critiquing myself. And it's a good playoff, but it could have been better. It's a bad play. Well, it was terrible. So that's how it is. What is Haskins doing that's making him so effective on kickoffs right now? Yeah, I think he's obviously understanding what we're trying to execute on our kickoff return. He understands that he's got to catch the ball and we've got to run vertical with it. And he does a really good job, obviously, of seeing the blocks and how we're trying to get everything taken care of, as far as double teams and single blocks. So we'll continue to work with him, try to get him better, not only on kickoff return, but also punt. He's doing a good job for us. He had a big time open field tackle on Heinz in the fourth quarter. So we're really proud of him the way he's really got better each and every single week. He doesn't have a lot of experience. I mean, how sort of remedial have the lessons had to be with him along the way here? I mean, we had to start slow with him, but he's improved every single week and the guys out here each and every day early catching kickoffs. Our biggest thing that we're going to continue to work with him is trying to catch the ball with forward momentum, not really trying to go off to the side and try to catch the ball, but try to catch the ball with a little bit forward momentum because it's going to help out our blocks even more when that happens. Ryan indicated that in the first half, he thought there was sufficient time for the field ball unit to do its thing. Was there sufficient time? We always expect us to, no matter what the time is, to go out there and execute it. What we're trying to look for is the official to give us a signal, whether it's first or fourth down. That's the one thing that we're going to try to do every single time. We didn't get that from him until late when the official gave finally the fourth down signal. We just got to do a better job of going out there. Obviously, if we're coming in on an angle, we don't want to hit our kicker or our punter who's going to be our holder. So 19 seconds, we should have time to go out there and execute some stuff. We just got to make sure that official gives us a first or fourth down because if we get caught in a situation where he signals for first down, but it's really fourth and we put our field goal unit out on there on the field, that's going to cause some confusion on that part. So we'll continue to find that official, see what signal he gives us, and we'll go out and execute next time better. In that situation, though. Is that whenever the play rule down, that's the 19 seconds? Is that when the clock kind of starts? So the 19 seconds when the play initially starts, that's when we look at it and we feel like 19 seconds should be enough time for us to go out there. In that situation, though, shouldn't you assume the worst that it's fourth down and rather than wait for the official to presume it's a first down? I wouldn't necessarily say that because if we assume it's fourth down and we start running our guys out there and then all of a sudden he signals for a first down, now we've got five or six guys coming from our field goal team out there, our offense will be saying clock, clock, clock because it's first down. And that's the part we don't want to create is that confusion. We want to definitely see if it's going to be a first or a fourth down signal in order for us to get those guys out. As Kyle gets healthier, do you try to incorporate him back maybe in the punt return or you should say maybe how it has is? I think the most important thing is we've got to continue to catch the ball, which Robert has done a good job. We'll continue work with Kyle on that and hopefully gain him the confidence that he had during the off season and during training camp. Do you think his confidence has lacked there in a little bit just having some of those reps not go his way? Yeah, I'm sure. Hopefully there's no self doubt with him, but I'm sure as a player you're thinking, man, I've got to go back there and catch the ball with confidence. But I want to necessarily say that his confidence is shot. It's just probably going him getting in there and getting a bunch more reps and then he'll feel more comfortable doing it again for us. And then get some yards. Sure. When Robert did have a chance two weeks ago when he did catch the ball and he had that opportunity to go make some things happen, he gained 21 yards. So we didn't really get an opportunity last week. I know there was a fair catch and then the other one was a 19 yard punt OB. So if we have those opportunities to take advantage of it, we definitely got to do that. How nice does it help the offense when Henry is making catches? I mean, first two games, no catch. I think he's got eight now combined over these last two games. How valuable is he in that part of the game? Yeah, we love getting the ball in his hands anyway that we can. And especially when we're trying to take some of these play action shots and all that, and they sink into coverage, getting a check down to him is just like Hannah and the ball against a good box. So we'll take it any time we can. But he's done a nice job in the pass game and a couple of good screens, too. So that's been nice. He really puts the work in, too, right? I mean, we see him at the jug machine all the time during training camp and all that. He really does put the work in to try to be a better pass reciever, right? He does. And then if something happens to go awry or he has a hiccup, he works really hard to kind of put that to bed and get those reps throughout the course of special teams or practice with Ryan. So yeah. Yeah, it bothers me that those guys aren't able to enjoy the success and kind of the experience of having a more comfortable second half. I think we've done some really good things in the first half, and I think that we're just on the cusp of breaking through and having a really efficient second half as well. We're just a couple of plays here and there. My only frustration with it is that I think those guys work hard enough that they deserve to enjoy some fourth quarters. I guess run game specifically, you have had a lot of success. Run the ball first half, maybe not as much. Second half, is it just breakdowns maybe there as well that could pull you up? Yeah, I think a couple of factors in that. Obviously, not gaining first downs doesn't give you the ability to repeat runs in the second half. And I think that that's something that we've done well in the first half is we'll come back to runs and make minor adjustments or Derek sees the read again or a combination gets a second chance to fit it. And if you don't gain first downs in the second half, you don't have that opportunity to repeat runs like that. And then secondly, we've just got to be more efficient with our opportunities. We have a couple of hiccups that cause some inefficient runs. And if we can get those straightened out, I think we'll start to take off. If you're a saver group, if trailing isn't able to go, how much confidence do you have in these guys to win those matchups on the outside? Like take that personally and make teams pay for that? It's a great opportunity for these guys. It really is to go out there and show what they can do in one-on-one situations. And I think it's been great to watch the process this year off-season training camp. Those guys getting a lot of time on task with Ryan, having an understanding of where Ryan expects them to be and how he expects them to come out of the top of the route. So I'm excited for these guys' opportunity and see what competitive spirit they have. Third down pass there to Chig, uncommon formation, uncommon sort of play.  Or do you dial something up like that and draw it up during the week and put it in? Yeah, a lot of those plays are maybe a concept that we have out of a more traditional formation and then we just tweak it or modify the concept to get Chig in the right spot. The defense doesn't know what formation you're in or who's in line where until you actually break the huddle and line up there. So sometimes it's off of a personnel grouping that you might want to show one thing and then do the other. So I think that's kind of a situational adaptation, if you will. These that you guys have had in the past game have obviously come off of play action. Do you need to kind of have guys win more one-on-ones in the straight dropback game to kind of balance that and give yourself more overall balance in the past game? It depends a little bit on coverage. If it's a big man game, then yeah, you've got to win some one-on-one matchups and we've got to help them get in positions to get open with catch and run opportunities and things like that. If it's a zone game, then it's really about having that feel for where you fit in the zone. It may not be you beating a certain defender. You have to beat them to the spot or you have to feel that softness in the spot. So it kind of depends a little bit defensively, but there's definitely a win-your-job element to converting and to winning in one-on-ones dropback. Perfect situation. What should have happened is the easiest thing for Tannehill to throw the ball away once he's feeling pressure or is there a better alternative there? I think there's always some retroactive, easiest decision. I think there were a lot of unique factors in that because he scrambled for what he thought was the first down, which would put us in a position where we could then get up and clock the ball. Where he was tackled was right at the stick, so there was some indecision on the spot and whether it was the first down or not. So we work diligently here to try to cover as many situations as we can. That one was, I don't know what's a superfect of unique situations. So I can certainly help by trying to get outbreaking routes or going with something a little more one-and-done on the read, but we were close to what we wanted there. Would you have Chitrailin have gotten out of bounds, maybe instead of trying to get an extra yard or two? You'd always love to stop the clock as opposed to fight for a yard. So you've had some success with getting Derrick outside to swing pass early on, that touchdown that got called back and setting up wide receivers blocking for him. How have you felt about wide receivers and blocking on the second level and their ability? How important has that been to getting Derrick going more and maybe hitting some of those home run runs? Yeah, those guys, that whole group has really played selfless football this year for us and they've done a great job blocking on the perimeter. I thought the timing on that swing screen was absolutely excellent. Jeff Swame did a nice job of fitting that block as well without it being offensive pass interference and I know it went in as a run, but you gotta be careful there, not blocking while the ball's in the air. And I think Nick Westbrook and Cody Hollister and Robert Woods and Chitrailin and all those guys that have had their opportunities, even Kyle Winnie's been asked to block out there have all done an excellent job of saying my man's not gonna make the tackle. And when we play that way as an offense, we play efficiently, we move the football. We've gotta make sure that that translates to every area and not just blocking for Derrick in space. I'm sure you'd like guys to be running wide open, but can separation be, I don't wanna say overrated, but you've got a quarterback capable of making tight window throws. Are you satisfied in some circumstances if a guy's just got enough for a tight window throw and the separation thing? Absolutely, yeah, I think you hit the nail on the head. NFL open is not four or five yards of separation, right?  So we can't search for these times where guys are just running scot-free, right? We need to be able to create separation, maybe with rubs and picks, things of that nature where we're able to get guys access and then make tight contested catches for sure. But the way that teams are playing your receivers, it's clear you got big physical receivers, you guys work on combat catches. When there's one-on-one out there, no safety over top, I mean, would you like to see more checks? Like, hey, go to that fade, go to that nine route. Is that something that you want the guys to do more? I think some of it is situational. I think when you're dealing with some pressures and things like that, you have some opportunities to use some checks. And then I think we talked about the play pass earlier. Sometimes it's got to fit within the quarterback's timing and drop and things of that nature. So we're always looking for ways to attack down the field. We want to be able to put our guys in the best position possible based on their skill set and their abilities. And that's just an ongoing process and a challenge for me to see how can we push this ball down the field more consistently. As a play caller, though, when they're doing that, that's something that you take personally for your guys who are out there? Because I mean, it's a form of distance. Yeah, you always want to try to stoke that competitive fire, right? And say, hey, they're putting you on an island over there. It's mano a mano who's gonna come down with it. So absolutely. What's the difference in Nate Davis from last year to this year? Seems like he's been much improved in terms of being both a run blocker and a pass protector. Yeah, I think another year under his belt, more experience. You know, he's seen more, he's lived more. And I think that he's really dedicated to taking it one snap at a time and maybe putting either good or bad behind him and just going on to the next play. So very pleased with Nate and the way that he's stepped up in a leadership role. And I mean, believe it or not, he's a vet now. So he's got to help with some of the youth we have up there. And it's been fun to watch. What have you seen in terms of Josh Gordon's progress since he's come along? And I guess a reason for him maybe not playing last week as opposed to the previous two weeks what went into that decision, too? Yeah, as far as who's up and who's down and all that, I'll leave that to Coach Vrable to talk to you guys about those decisions. I'll speak on Josh and his work habits here. He's been working diligently to get more and more comfortable with the offense. I think he's getting in better and better shape, understanding how we want to do things. I think he's growing in his kind of width and breadth of understanding the offense. So he's not just a single position player. So like the work that he's putting in. I think that when and if his number gets called, he'll be ready to contribute. How many times, how long have you practiced that? As a coordinator, how do you pick the time? Hey, we're going to use this play. Which one, the last play of the game? The late one, yeah. About five days. I was marinating about five days. Yeah. Just in for the coach who came. And when you're working to play like that and it works at the right time. I mean, how good is that as a cell as an offensive coordinator? Yeah, I'm definitely looking for those small victories. So I celebrated that one a little bit. I was excited to see that play executed and us be able to kneel on the football. Obviously, we want to perform better in the second half. But any game that you tell me we get the knee on it to end the game, I'll take it. Shane, so many different starters. Most in the NFL on the defensive side. How much, I mean, obviously you have experience from this last year. But getting these guys mixed in so soon in four games, what's been the biggest challenge in getting this group to solidify? Yeah, I think ultimately always it's the communication aspect of it. The scheme, making sure guys understand their role in the scheme. And we're all on the same page, right? Like, whatever we're defending, whatever is called, making sure 11 guys know how to execute it together as one unit. And I think that's the biggest thing. We've got to work one weekend and week out, with guys, different faces, guys, some guys talk more, some guys talk less. But making sure we're putting emphasis on that throughout the week just so they all feel comfortable come Sunday. How's the communication been in the back end? I'm thinking of McCreary on some of the crossers where it seems like he's worried or concerned about traffic that maybe isn't really there. Yeah, I mean, it's one of those things. When you play man coverage, that's something they're always going to do to try to create that traffic you're asking about in the picks. I think it's always something we've got to be on the same page without there, because we can play those things different ways. But in terms of the crosser, the one that showed up the other day was just leverage. And I think that's coverage-wise in the passing game. That's what's been showing up. It's been our discipline and coverage. Being able to execute whatever type of coverage it is, whether it's zone, whether it's man, whether it's a zone match, and guys being on the same page in terms of their drops, what they're looking for, and then also the leverage. When you're a man coverage, the leverage is critical. Because more times than not, you've got a piece somewhere and just making sure you're playing to using that piece and not playing against it where you end up with two guys on the wrong side of a man. Mike was really a complementary of the inside backers against Andy. What stood out to you from that group? Yeah, I think they played downhill. Like, we talked about setting the edge and building a wall. And we were good up front for the most part. We weren't really playing peek-a-boo. Guys were controlling their gaps. They were physical for the most part. And the backers were getting downhill and filling the holes. So I think as that continues, that's probably going to be the biggest thing, is just those guys continue to play downhill. So Lonnie Rice returns, obviously, good to have him back. But what's the kind of balance working him back in? And we can maybe expect to see him here soon? Yeah, I mean, he was out there. Yesterday working, he'll work again today. And I think he looks good. Like, he's moving around good, fresh legs, right? And he's been working on his own with Frank and the training staff to get back, going through different drills. And I think he had a good understanding schematically of what we were asking him to do yesterday as well. It's just going, being able to take it from the meeting room to the field and all the little details and techniques that come with being able to truly execute a call. That's just something he's going to have to continue to work at to get caught up. I was going to say, I mean, he's been out a long time. I mean, is the first day maybe easier? And then you have to grind through after that sometimes? In terms of just staying sharp. Yeah, I mean, I'm sure he was really excited to be out there, right? And I think he's done a good job throughout being locked in and staying engaged in those meetings. I don't think he's tripped it off in the No Man's Land, where it's starting from ground zero yesterday, right? So he's been involved. He's had opportunities to kind of go through things with Bobby. It was that curve. So I think that always helps in. And then, I mean, just like anybody else, we get in training camp. Once you get going, man, those legs get a little bit heavier and he's going to have to fight through some things there. But hopefully, mentally, we can keep him ahead of the wave a little bit. What did you see out of Caleb that was progress on Sunday and what do you see that still needs work? Yeah, I mean, every place he was tight there, I think the one down the field, it was just he got disconnected from the guy and looked back and the ball was under thrown and he lost contact with the guy. So there was a bunch of space there and the guy was able to come back and he wasn't able to relocate him, right? But I did, I thought his technique improved overall. We just got to continue to work the down the field stuff as it goes. But I mean, they tried to run an out route on him. He was quick to transition out of his break and drive on it. So I mean, you're seeing little improvements as we go and he's just got to keep working to become more consistent. You don't want to give up big plays, but he needs to play as opposed to just work on the practice field. How do you balance that? Yeah, I think, I mean, with all these guys, the more you play, the better you're going to be, the more you're going to learn, the more you're going to experience, it's a fine line. I mean, we're trying to get the best 11 out there at a certain point in time, right? And we got to balance that as a coaching staff based on what we're doing schematically, based on what we're kind of asking those guys to do. But again, you want all these guys to be able to go out there and play and learn. Because ultimately they're going to learn more on Sunday than they do out here on the practice field just by being the exposure and the unknown and just playing the game and everything that comes with it where it's not scripted and they know what's coming and how to play certain things. Even over here. Mary will come in so quickly and get that amount of snaps. And also, how do you like that stunt that you're able to do with he and Danico Archery? Yeah, I think he came in here hungry. I think he had a chip on his shoulder from whatever it was in Jacksonville to come in here. He had an opportunity to go out there and play, and I think he made the most of it. I think he plays hard. I think he's attacking. It's a bigger body out there for us, which is a little bit unique to what we've had. So I think he did a good job coming in here, getting ready to go, and then going to execute and play. And him and Nico, they got a history. They're together in Oakland. You kind of see them around the building. They're together. I think they got a pretty good relationship, friendship. So it's no surprise they go out there on Sunday. They're able to execute something together because they have that history. They might have not repped that thing a thousand times, but there's an understanding of what the guy inside's doing, what the guy outside doing, where they can make it work. What's Sam O'Don, I guess, in recent practices, in recent weeks, I guess, to get promoted? Yeah, he just shows up. You turn the film on. You watch the show team. You watch special teams. You notice them. He's going hard. He's trying to play with technique and fundamentals. And if a guy practices like that, usually that correlates. You hope it correlates. And we talk about earning everything you get around here. And I think he's earned an opportunity to hopefully go out there and play. And I'm excited to kind of see where he is. How much pressure do you like to put on tomorrow? How much pressure? Yeah, we'll see. I mean, we'll have to evaluate the reps as the game goes, just what those guys are doing and what we're asking them to do in certain packages. I think their roles are going to be a little bit different depending on what we're playing. So we'll see. Does he have to give you something maybe standing up on the edge, too, as well as with his hand in the dirt? Yeah, I think there's some versatility there with him. I think when we initially saw him and liked him, it was the interior pass rush ability. And I think that's improved from training camp to now, just watching pass rush even. I think that's improved. But yeah, I do think there's a little bit of versatility there. The Mario role, the Walker role, he's similar skill set wise, body type wise as those guys. It's not going a lot. Washington's offense has struggled so far this season. They've given up a ton of sacks. They've pretty much lost a lot of the categories. How do you keep your guys from getting lulled to sleep by those stats and going out and executing? Yeah, I mean, it's the NFL, man. It's week to week. Regardless, they got NFL players. They're all NFL players. We understand that. We got to be ready to go regardless of who we're playing. They got a lot of playmakers over there. They're doing a good job of trying to find ways to give them the ball, too. So we're going to have our hands full with 17, McLauren, with Samuel, and all the different things they're doing with him and the running backs. They got four running backs that are good players if Robinson gets back. So I mean, they got town over there. We just got to make sure we're focused on doing what we need to do and playing our game. And I mean, we can't take anybody lightly in this league at all. I think stats are out, especially early in the year, man. Stats are stats. We got to be ready to go.  Is this a week where you want to challenge your guys to come up at the line of scrimmage and cause a little more chatter where the back end can help the front end? Yeah, I think it all is correlated to our scheme. What we're asking those guys to do in first, second down what they're able to do in terms of being pressed, being off. But you do see it, ways to get 17 and 10 the ball. They make a ton of guys miss in space. They get them the ball. And sure enough, the first guy don't tackle, right? So we're going to have to do a good job swarming and everything else. But yeah, in terms of our secondary, being able to change the picture on those guys, I think that's going to be critical.


Brazil has the largest universal health system in the world, and we have a lot of data. That huge amount of data is not used to make decisions, it's not used to provide services in a smart way. So it's a hotspot for AI use because you can use different source of data and create new solutions in order to integrate this data. And we were facing a situation where a lot of government bodies from the federal, state, municipal level, all of them were interested to acquire AI solutions, but they didn't know how to procure these kind of things. And so we decided to make a project about that. We developed a framework to support the Brazilian public sector in order to acquire AI in a responsible and most effective way. One of the uses that we are doing is about hospital exams. The AI project was used to screen COVID problems in the lung of the patients at the beginning of the pandemic. We first evolved more than 50 hospitals in Brazil in order to understand what kind of solution we would have to develop because it's not like to procure software from Microsoft that's available for everybody. That's a final product. So each AI product is specific for application according to needs. It's not packaged in a box. After we did that, the next step was to make the acquisition. And this is the AI procurement in a box that we developed. The C4IR network had a huge impact in our project. The collaboration was key because we didn't start from zero. We had some work that were developed in the UK. We accessed this knowledge and experience of the people of the network who participated in this initiative. We've adapted the material for the Brazilian reality and applied it then in a real-world situation. It saves us time, money, and most important. We use the project in the UK to convince actors in Brazil to do that. This project will help them to make the right decisions, to make the right acquisitions, have the right impact.


I see sleep as something necessary that I have to do, which takes me away from all the tasks and things that I want to accomplish in my day. And so when I wake up in the morning, when my alarm rings, I never check my phone when I'm in bed and I never tell myself, okay, I'm going to sleep in, I'm going to get some extra rest or whatever. I've obviously slept in when I've missed my alarm or slept through my alarm or whatever, but I can honestly say I've never woken up and said to myself, okay, I'm going to sleep for an extra 15 minutes, 30 minutes or an hour or whatever. As soon as my alarm rings and I wake up, I start thinking about the things that I want to do throughout my day and I just jump out of bed. This is both during the week and the weekend and it's also during school time and on holiday. I personally sleep the minimum number of hours that I need in order to be a functional and normal human, not just like a sleepy zombie walking around throughout the day. And for me, I found that this is somewhere between six and a half to seven hours of sleep. That way I don't spend any more time sleeping than I actually need to and I can use that extra time of not sleeping, doing things that I want to do in my day.


I want to just commend you for your fortitude, but also to say that remaining here is not the safest thing to do, it will be better, because if things get worse, especially children, I think parents should try and move the children away to places where they will be completely safe. We have also brought some relief. I'm here with the Director General of NEMA, the National Emergency Management Agency. In the next few days, we'll be keeping in touch with the State Government and the State Government who, as I've said, have done an awesome job already, and we'll make sure that we support as much as possible, we give all the support, all the help and all the relief that we can. Already there is some relief, the IDP camps have already been supplied with food and relief materials. Those of you who are here will also be supplied with food and relief materials. I'm back to a common, I hope, today.


I love cooking. I love experimenting with different flavors, which is why I asked my husband, who's the victim of my culinary experiments, to get me a cookbook for my birthday. As I was looking through all the recipes that were on different bits of paper, I came across my high school yearbook. In the yearbook, everybody had a picture with a quote underneath it.  I was thinking, wow, how pessimistic were you back then?  You see, I wasn't the usual immigrant coming to America looking for the American dream.  You guys got to be asleep to believe it. And part of the reason was the transition to the US was at a very difficult age when I was 16 years old. It was the second transition to a different country. The first time, we moved from the Czech Republic to Germany when I was eight years old. And at the age of 16, I had to leave all my friends behind and move to a white upper middle class suburb in America. And there, of course, I was different. And different is good. Different is interesting. But as a teenager, being different is also very, very hard and painful and all you're trying to do is try to fit in and try to find your own identity. Well, eventually, I moved on to university. And I changed my major probably as many times as I changed countries. And eventually, I found a deep interest in psychology, probably in an effort to try to figure out my perplexed mind. And of course, diagnosed myself with cultural schizophrenia and cultural personality disorder. But eventually, I started taking charge of these changes. Changing my major into something interesting would have probably been one of the first good changes that I made in my life after that. And then many changes came to follow. I changed countries again. After graduating, I moved back to the Czech Republic. I changed relationships. I changed jobs. I changed my flat. And all to the better.  I was going to eat a delicious sandwich which was composed of all the different flavors that I enjoyed and that I liked. So if I were to go back, I might change the quote from my high school yearbook to something more inspiring, like life is a sandwich that you create. But in order to do that, you have to throw out all the foul ingredients and figure out which flavors or combinations of flavors actually work. So you see, change is actually the only constant in life.


We won


Hello, everybody. Welcome back to another AI video. In this one, I want to talk to you about tensor art. This could be the best online AI image or AI art generator. And there's a few reasons why I believe that. I'm going to tell you a little bit about it up front here. I'll tell you why I think that.  So let's just go with the first thing. And if we scroll down the page a little bit here. Yeah, you're going to see in post production future me. You're going to see some stuff is blurred out here. So let's just get the elephant in the room out of the way. This allows you to create NSFW content if you're so inclined. It doesn't have all of the censorship and the restrictions that so many AI art image generators thing. So have these days. So again, this could may or may not be your thing, but this one, you know what they've kind of, I mean, if you if you want me to be honest, I was using, you know, Adobe the other day and I was doing generative fill and I said attractive female at an airport or something like that. And it said no to me. I broke their rules. I guess the word attractive is not acceptable. And you know what, that's just crazy.  That said, it also does image generation for other things just fine too. So that's the first thing. The second thing, probably equally as important, it's free. So there's that you get up to 100 credits per day, every day free to create your own content. So what does that mean? It means you don't have to run a prompt once and then come back tomorrow and make some changes to it in case you didn't get it right. You got 100 kicks at the can per day. And if you recruit some of your friends, you'll get even more. And when I say recruit friends, what I mean is they've got a online program where if your friends sign up and again, it's completely free. So you're not exactly getting them to pay for anything. It's free. They can go ahead sign up and you'll get even more above and beyond your 100 daily credits. Okay, the third thing I want to talk about are the models. And I'm not talking about all the attractive women, although it or men or whatever. No, I'm talking about the different models that you can use in here. This is not a basic installation where you get stable diffusion 1.5 and 2.1 and a couple of dials that you can turn for modifications. No, this one has tons of models. Let's go through them a little bit here. I mean, just look at this. If I was to go through here, I got Minai Hentai. Okay, I don't know that one. Magic Mix Realistic, version six. Epic Realism, stable diffusion 1.5. XXMIR, what the heck? Realism Neutron, Real Tune Mane. Kind of like Chow Mane, but not as good, I guess. I mean, Chill Out Mix. I mean, it just goes on and on and on. Epic Realism is awesome, by the way. Maybe I won't say that one, but again, that's NSFW. It's there, if it's your thing. Dream Girl, okay. Korean Doll, or Korean Doll, like, I mean, it just goes on and on and on. So you can go through them as you see fit. Use whichever one's appeal to you. There's lots here. Again, this is a lot of stuff to choose from. Now, the other thing I will mention is if you are a model creator, if you create your own models, maybe you've uploaded to another website or something in the past, they also want you to get involved with them. If you upload your own content, they've got a promotion going on where they'll give you free credits and a few other things. I'll go over that at the end of it, but I want you to be aware of it. So for those of you that are a little bit more advanced. So there you go. That's just a quick overview also. If you see something you like, like for example, I like this one here. I could just click over on the top right for me. So it gives me the exact prompt, the model, everything that was used to create it. And I can just go ahead and just click on generate and get something very, very similar. So keep that in mind if you're really brand new and you see something you like and you don't want to spend any credits kind of thing, that's one way to do it. With all that said, let's go down the rabbit hole and create some content of our own. To create content, you need to go up to the top right side here and click on Workspace. Generator is geared towards new users and really advanced users. So if you're new to it, you can just sort of add in a few prompts and you'll get some incredible results. If you are really good with stable diffusion and other things like that and you want to change things like the VAE and do some image to image stuff with some different sampling methods, not the samplers that you get at Denny's. I love Denny's samplers, but I'm talking different samplers. It's all in here, so let's get going. All right, so we've opened it up here. On the left side here, you're going to see Basic Model and this is where we select what model we want to use. The last one I used was Epic Realism and I quite liked it, but when I clicked on that triangle, I can select all of these different models and again, there's so many models to choose from. I don't know, let's try this one here. I see B-I-N-P. I can't believe it's not photography. Yeah, that's awesome. I clicked on Select. Now, we've just changed the model. Now, let's check, well, we can change the VAE but again, I'm not going to mess around with this. This is more for advanced users. We'll cover that in the future. In terms of prompt, it's got a pre-built prompt already in there, but let's just say I want Bulldog Reading a book and again, I'm going extremely basic and I'll delete everything else out of here just because I just want to go with a very simple prompt. You can also have negative prompts. So if there are things that you don't want like extra fingers, poorly drawn hands, poorly drawn face, mutation, whatever, you can add that in there again, a bit more advanced. The other thing I will mention is you can do image to image. So what that means is if you have an image that you want it to sort of look like and you want it to use in consideration of the final output, you can drag and drop it right here. So if I was to go into my Finder, Margot Robbie, I've got her image on my computer for scientific reasons. Honest to God, guys. I would just drag and drop that into image to image and yeah, my Bulldog would have some Margot Robbie Barbie features, which would be hilarious, I think. Anyways, let's just keep going. Settings, it defaults, I think, to landscape here, but if you want a different setting, for example, you can click on Custom and you can then increase it to 1024 by 1024. You can adjust these as you see fit. Also, if you're a social media guy, you may want a portrait or a square depending on what you're going for. So keep that in the back of your head, as well as changing the sampling method and number of sampling steps. I like to keep my sampling steps at 40, but again, the more steps takes a little longer to render, but I find it gives you a bit better results. All that said, there are more advanced settings that you can go through here, but I'm not going to go through them. We'll go through that at a future video, but look down here on the left side, the last thing you should note is you can do a count. So it defaults to one, so if you click Generate, it will create one image. But if you switch this count to four and click Generate, which I'm going to do now, I'm going to click Generate, you're going to see that it will create four images and it will also take four of your credits, but as you get 100 credits per day free, eh, not so bad. Worst case scenario, you run it 25 times. I promise you, you do something 25 times, you'll get one that really meets what you're looking for. So there you go.  Alright, welcome back. So here, we ran it, we ran it, we got four examples and it looks like two or three of them are workable here. So the first one here, I like this one, I can already tell. I'm just going to click on it and bang, we got a bulldog reading a book. That looks like a bulldog reading a book. I like it. What would I do? I would download it, nice and simple. So I just click right here and you'll see one of the options is Download. I'm just going to go ahead and download it. If I like this one here, let's take a look at this one. Here's another example. Again, if I don't like it, I can always redo it. This one is quite good, but again, you know, Stable DeFusion has some issues with pause and hands. So maybe there's a person underneath there reading the book to the dog. I don't know. But it came pretty close, but not quite. So again, you can always just go ahead and rerun it or adjust your prompt. I put in a very basic prompt, but if you know what you're doing, you can type in there no hands, reading a book in a library, et cetera, et cetera to give it better parameters. But there you go. That's the gist of this program. I've got some more advanced videos coming up. I also want to raise some attention to the fact that if you are a model creator and you want to get involved in their program, they've got their own thing going on here.  They have a call for model creators to upload their own models on TensorArt and you get special bonuses. So if you are a model creator, I will leave a link to this in the description below. But yeah, you can basically either get paid to upload your models or you'll get free credits or some mix of them. Again, link is in the description below. So there you go, guys. Hit me up. Let me know what you think of this. I got a ton more videos coming up. Stay tuned. Be back soon.


Okay, hi welcome back to history and philosophy of science and medicine. I'm Matt Brown and Today we're gonna be talking about Thomas Kuhn on paradigms and revolutions Now Thomas Kuhn is an interesting figure Through his book the structure of scientific revolutions. He's probably the most Influential 20th century philosophy of science Had influence well beyond just the reaches of philosophy And and sort of the history and philosophy of science, which is a field in some ways that he founded Kuhn Himself is an interesting figure in that he was trained as a physicist But never never really taught or worked as a physicist he worked as a historian of science For many years, but then his his main work Or at least a major part of his work the work that he's well known for Is considered philosophy of science, even though he was never trained as a philosopher His ideas are interesting original powerful And also have been disputed by by many many thinkers and what Kuhn does that was somewhat original unique for the time is he insists that we think about the nature of science in a naturalistic way that we base our thinking about science in history In in the historical evidence and also In our knowledge of psychology and and other fields like that now Kuhn begins his famous book the structure of scientific revolutions with this thought History if viewed as a repository for more than anecdote or chronology could produce a decisive Transformation in the image of science by which we are now possessed So let's talk for a moment about images of science There is what we might call the old image of science and this image might Be something you see in philosophers of science. It might be something that you see also Among scientists and the general public how they think about how science works and according to the old image Science is a rule governed activity Science seeks the truth. That's the main aim of science And scientific progress is understood as as cumulative linear and rational right through the scientific method Scientists progressively add more and more to our store of knowledge. That's sort of the the image of science that Kuhn thinks is not Defensible in the context of of history Looking at the history of science Kuhn articulates then a new image. So what's the new image of science that that? Kuhn thinks we're going to Be transformed by right well on the one hand According to this image science is a practice that is learned by example on the other You know on the other hand science seeks successful problem solving Or puzzle solving rather than truth per se And then scientific progress is is non-linear. It's not a Progress a process of steady accumulation, but it's an alternation between relatively steady And stable periods of the growth of knowledge and revolutionary periods So Kuhn gives us a dynamic picture of science how science works That looks a little bit something like this science begins in a kind of pre-paradigmatic period right or or Proto science or pre-normal science he might call it in which The the scientists the science itself is not really Come up with a stable framework scientists Are constantly debating the fundamentals of the field And each scientist has to kind of invent everything In the field from the ground up, right? The main mode of communication and pre-paradigm science are sort of long treatises book-length treatises And very little reliance on the work of previous scientists Eventually if their work is successful pre-paradigmatic scientists will Come to consensus around a paradigm a Particular result or set of scientific results a way of doing things that is exemplary that is provides a model For future research, right? so, you know Newton's Principia Aristotle's physics Ptolemy's Almagest Darwin's origin of species all provide paradigms of scientific achievement and explanation of theoretical and empirical success That lead to a practice of normal science which primarily is attempting to work on the plan of the paradigm to extend The type of solutions the paradigm provides to new areas to articulate it further in more detail with more precision And and for some period of time this goes well knowledge accumulates and grows based on the Plan that the paradigm presents But in the course of normal science Anomalies start to accumulate Intractable problems phenomena that don't easily Submit to the methods that the paradigm prescribes events that the theory cannot explain and if these anomalies accumulate to a great enough degree and the Practitioners in the community see the anomalies as significant To the work of the paradigm a sense of crisis arises, right a kind of if you will lack of faith in the paradigm To to continue to guide Research and if the if the crisis is not immediately or very quickly resolved then This will lead to a scientific revolution, right and what happens in this in a scientific revolution is that you return to Something not unlike the pre-paradigm state. It's not exactly the same as the pre-paradigm state but what you do have is you have debate about fundamental issues and You have many now competing paradigms arising as Alternative candidates for how to continue to work How to continue to do science in this field in in order to address the anomalies? and As the revolution proceeds One one paradigm will typically Get more adherence. It will become sort of better articulated than the others. It will have more success and it will grow and Eventually replace the old paradigm and kick off a new period of normal science and so it's a fully kind of cyclical cyclical account of the dynamics of science and Coon purports to trace this dynamic throughout the history now according to this This account the new sort of image of science and the sort of historical Philosophical account of the dynamics of scientific change There's a number of interesting questions that we can ask right We can ask if if this is how it works, right then how should scientists be trained? And one of the really interesting things I think about the first essay that you read the function of dogma in scientific research He really attempts to explain the form of traditional science pedagogy science education Based on what is necessary for scientific training in a in a normal science situation We can also ask I think Whether paradigms can be compared If a paradigm is if if if the revolutionary movement from one paradigm to another is not a matter of steady accumulation of knowledge But instead is a rather a rather significant shift in the nature of the practice then we can ask You know can that can that? Can the two paradigms pre and post revolution be compared to see which is better in some sense And Kuhn has some surprisingly negative things to say about this question. I think And we can also ask are the revolutions rational do they make progress is the Replacement of one paradigm by another a form of progress or not And We can ask to science get closer to the truth over time These are some of the questions that this kind of Radically revolutionary picture of science Can can raise for us. So those are some of the things I'd like you to think about going into our discussions today If you have thoughts about that Please make a note on the discord Bring it up in class or make a comment here on the video Also, you can respond to some of the discussion but board posts that have been Posted some really interesting stuff there as well. So I look forward to discussing this material with you and Otherwise, I'll see you next week


The article examines the sustainability of e-governance in Africa by looking at the participation of stakeholders. It draws upon existing literature and reviews of country approaches to explore the issue. The article finds that dominant stakeholder interests effectively exclude most citizens from participating in e-governance, with the exception of those who use the services provided by e-government. Additionally, it notes that global stakeholders have a lower level of attachment to e-governance than local actors, who are more strongly involved in the process. Finally, the article concludes that the policy process has failed to nurture the heterogeneous involvement of grassroots actors necessary for successful e-governance. This article was authored by Nixon Maganda Okara.