The Ledger cold storage device had a little bit of a stumble about two or three weeks ago where it came out and they talked about how they were going to have a recovery service for $9.99 per month and it was going to be available to everybody. Well, the way they executed it may not have been fantastic, but the devil really isn't the detail. So what I tried to do was reach out and Ledger got back to me and they brought on Charles Guillemagne and he is the Chief Technical Officer, been there since 2017 and we had a discussion about why they did this, what is happening right now and where they are moving forward. So I'm going to link this in and you can watch that video in a little bit. There is one thing though between the three questions. The first question we talked about what would happen if everything was, if there was a hack. In the second question we talked about where is L1 and L2s and blockchain going. The third question was questions from Twitter and I really asked those questions out of order. Really what the question should be is the first one is what would happen if Ledger broke down and got hacked. The second question should have been questions from Twitter and the third question would be the overall what is going on with blockchain and looking at L1s or L0s, L1s and L2s. So I'm going to rearrange the interview to where it makes more sense. So without further ado here is an interview with Ledger's Charles Guillemagne, CTO. Yeah, thank you very much for having me around. It's a pleasure. Right, oh yeah. So you guys are taking some meat lately let's be honest. That hasn't been hopefully too difficult but there's been some basic questions that have come about and before we really break into it I have to just start with I think the basic question which would be this what would happen if a hacker or a group of hackers was able to actually get in on your cold storage device Ledger and be able to transfer funds essentially stealing them. What would happen in that case if that actually happened to Ledger? I think it's a good idea to start at a high level and work our way backwards. Yes, sure. To answer this question let me take a step back first. What is really important in crypto is self custody. It gives you the opportunity to really own your value and to be the only one owner of your value. You don't have to ask the permission to anyone to own the value and to transfer it. So this is something quite new and very important. So self custody is important but it comes with a lot of responsibility because of different properties of the blockchain. One of them is immutability. So that means if you do a transaction to a wrong address there was nothing you can do to reverse this transaction. If an attacker gets an access to your key he will drain your wallet and again there was nothing you can do to retrieve your funds. So it's a big responsibility to manage your crypto and you need to have the proper tools to do that. And this is what we are trying to provide to our users, the right tools for them to be in self custody. And security is the big thing that we are doing at Ledger. This is Ledger's mission, security and ease of use because if you have a very, very secure solution but no one can use it then you don't solve any problems. So this is the tradeoff we always have to keep in mind. We started with a very, very secure product. We want to continue having the same level of security but we want to improve the UX. Back to your question, as of today we have sold more than 6 million devices. This is a lot. Especially people who are using our devices are not really newcomers. They have more assets than the general Joe that comes into crypto let's say. So this represents a lot of assets if you take this into perspective. So if we had a very big security issue on our product that would be a disaster for Ledger, for the users but for the ecosystem as a whole we have a big responsibility. Right. I have to agree because I was thinking about this as everybody was piling on when Ledger came out and said we're going to do a new system. And I for one was one of those that piled on at first and I took a look at it and said well technically can this actually happen and do I have to opt in and we'll get into that in a second. But really what it comes down to is if Ledger if something happens and someone's able to break into your cold storage device and they're able to steal funds and they can do that across the continuum those 6 million wallets essentially the crypto market will be crippled and Ledger will not exist. So I need everybody to understand that you're going to have to start with this as like the business level. If this happened at a business level the whole business would collapse. So I'm pretty sure I'm just going to take a wild swing at it and think to myself maybe security is paramount and we're trying to do that. Okay so that would answer the first question. Charles what do you want to add there? No I just want to add something that what you said is really really right and every time I take a decision every time Ledger takes a decision we have this in mind.  We always need to be as secure as possible and this is our most star. All right so Charles thanks for that. Now let's get into questions from Twitter which is if you don't follow along on Twitter it's a very nice happy place. Nobody says anything negative. If you're not on Twitter check it out. So there was this post that I put out and I said hey good news I'm going to have Ledger on the show next week. What are your questions for them besides the obvious one as to why they're allowing seed phrase to be extracted and stored for $10 a month? Now look I'm just going to go on a limb here and I'm going to think I'm going to say to myself Charles I think that this was and we just talked about this we were talking about mass adoption right for people like me and you watching the video right now because right now where it's July 4th it is 2023 the new people that are going to come in and pile in in the next bull run aren't here yet but they are coming and you know where they're going to come because you haven't heard from your friends in a long time and all of a sudden they're going to talk about Bitcoin. When those people come they're the ones that lose their passphrases and everything else. I'm not saying that everybody should be should should do self-storage but we can do it as time goes on to unload them maybe that's not a bad situation for them to come in and they can have someone else offload we do what we do. So Charles I'm just going to guess that this was the plan which was to try to unload as many new people to come in so they don't lose their private keys. Later on they can learn how to self-custody and you've got a solution for that which we're at right now but was that the plan with ledger? Yeah again what I said as an introduction the mission of ledger is security and ease of use. As of today I think we have the most secure solution out there but in terms of ease of use I think we can improve the experience and this is what we are trying to do because as of today if you are comfortable with managing your backup your 24 words if you know what is transaction what is cryptography what is a private key you might be comfortable with that and that's fine that was that was it's okay for you it's okay for me that's fine but for new commerce when they on board and they see this 24 words and we ask them to backup to backup them it can be a little bit disturbing so what do you do with those 24 words do I share them with my wife do I do I put them in my house what happens if my house burns like there are plenty of questions to to ask yourself and and the thing is humans are not very good at managing secrets in general so true and for security that that's true and so it's this is not something easy if if you are comfortable with that if you have thought about all this question and you have answered them with your because often I'm asked what do you do with your 24 words frankly my threat model is not yours like my requirement with my backup is not yours so you have to think about it according to your requirement according to what you expect according to the value you have in digital assets so this is not a simple question overall so and for new commerce we will start in self custody it's it can be a really disturbing so what we want to offer is an option for them to not have to worry about this 24 words they on board on the device they are in control they can they can do the transaction they want they they are completely in control and if ever they lose their pin and their 24 words because they didn't want to back to backup them and on so on they have a way to recover their funds and right this is this is something important because the reality is today we have we and many we know plenty of stories where people have lost their kids and they have lost the access to their wallets forever there was nothing we can do to help them so what we just want to do is to offer them an option and you don't have to if you don't like this if you are comfortable with your setup you you don't have to to use this this this service and this product and by the way it's not free so think think about it twice if you want to subscribe so this would lead me to the next questions and we i'm going to pull these from twitter and this is where the crux the matter is people were ticked off because they're like hey you said you couldn't do that now you're going to do that and now all of a sudden people like wait now that means that my mnemonic phrases and private keys they're going to be out there for everybody because you know this is not what you said so let's just jump into it here's the questions from twitter and this i'm going to roll this in into one question cryptoprogma says ask me to explain the technicalities people can understand why this does not actually affect them and then my fts herbert's i'm pretty sure i nailed that why don't they solve the issue the easy way by allowing allowing users to disable three things from their firmware via settings seed extraction side loading without locked path and silent it's easy the only thing that's seen to prevent them from doing so our ego or external pressure i've had the same problem so charles what about these i can start with with this one to witness it's already the case like every time you will interact with your device every time the device will touch your key you will be prompted to to accept to consent or not for any action so if ever the recover is initialized recover backup is initialized you would be prompted do you want to do this or not if you don't want you just say no and that's it it's deactivated by default like it's on you to consent to activate features and it's the case right by the way you start you start by paying and after you activate the feature on your device and it's the case for every single feature every time you are using your device and the device will touch one key because you have plenty of keys that are derived from the mnemonic every time you do that you are asked like do you want to do this and this and we are trying to make sure like this is as easy to understand for human as possible so that when you consent for something you understand the consequences i think the only exception to that would be blind signing on ethium because you have plenty of different smart contracts and interacting with them sometimes most of them we are able to decode what the the smart contract interaction will do but sometimes there are a few smart contracts that we don't support and the device is not able to to understand what you are about to consent and in this time you have to to change one option in the ethium application to enable this blind signing and then you will consent for a hash that's it i have done that once before the blind signing blind signing and if you ever run into that situation ledger has an FAQ section on their website you can go through it but this was for a very specific case and even me i've been in this in this industry since 2017 and when i went through blind signing i was like is this gonna wreck my entire ledger and i wasn't for sure i did go through with it because it was a pretty i thought i thought it was a pretty safe site but again if you go down that route there is a there is a levels of risk that you have to take on so just be careful with what charles tamar as far as blind signing and that happens very rarely if you want to interact with some kind of risky stuff all right so charlie anything else to add on there before we get to our last question no i i think i explained it quite well so if you don't like such feature you you you don't activate it you don't consent for initializing backup and and everything everything is fine nothing changed for you it's the exact same situation as before let's say like this let me ask you another question let's say that you do sign up for it you pay 10 bucks 999 per month what happens in that situation where does the where does the private keys go does it stick with you guys or is it three places or how does that work okay let me explain this one so in order to to to use the ledger recover functionality you will have to to to to create an account to with ledger recover with this account you will initialize initialize some identification you will show your your id you will go through some identification process with on phylo it's a little bit like like the car wc process you have on exchanges but there was no car wc because this is not a legally this is not car wc this is an identity identity verification so you go through this process and then when everything is set up on on your account then you will initialize the process on your device so ledger live will prompt your device and your device will say hey do you want to initialize the backup process then you will consent and what will happen inside the device is the following your mnemonic seed not exactly the mnemonic the the thing just before the mnemonic but to simplify let's say it's the mnemonic the mnemonic will be encrypted then sharded into three different shards with the specific algorithm that is called a shamir secret sharing this algorithm are two interesting properties the way we use it at least the first one is if you have one shard one decrypted shard you have absolutely zero information about the complete seed there is one shard equals zero if you have two shards out of the three you are able to recombine the full seed so this is the way we are using this algorithm so we take the mnemonic cut it in three we encrypted it we cut it in three with a shamir secret sharing algorithm and then we will store there's shards within three different locations three different company in hsm hsm is the hardware security module this is a piece of hardware that you that we put in dedicated servers and basically this is a big nano like this is a this is a security enclave with that and we store secret inside the this enclave and there are three hsm with the three partners and then the encrypted shards will be sent directly to those three partners using again a end-to-end encryption algorithm so that even if someone is able to aspire the communication everything is authenticated and encrypted authenticated means that the device can only send to the three partners there was there was no one can create a such communication channel no one else than the device and the three partners and everything is end-to-end encrypted from the device directly to the hsm so there was nothing in plain text anywhere we have chosen to have three different partners so that if one fails with the two out of three so if one fails that means like he loses the backup the two others are able to recombine seed we also wanted to have some censorship resistance so often we were asked what happens if a government with one government ask you to to to access the seed that you would need at least two different government that are located in two different states so there was this as a mitigation another mitigation is if you want if you really want to be a censorship president against two governments you can add you can add a 25th word to your phrase and in all case if you're not a terrorist frankly there is a very few chance that two governments ask two different entities to to to take your to take over your your assets man so this is the this is the process and in order so there then the backup is done and if you want to recover then you do the same in the or even as order you log into your account you go through two different identity verification process with two different partners one is on file the other is a desi and they will send if they recognize you as you are the one you put them to be you showed your identity your identity document and everything is fine then they will send the authorization to the HSN to send back the encrypted chart to your device that will recombine them inside the device you have the full picture like this that's big Charles how many times how many times have you answered that question in the last two weeks yeah when the way we communicated the the feature was not ideal because people discovered it through a release note and not through like a proactive communication sure and it created a lot of drama as you mentioned on twitter the safe place in the in the internet and so I had to go through like 20 I think more than 20 different podcasts in order to explain this again and again and I think that now people must be more aware of of the different mechanism and in order to give more details about that what we decided to do is two things the first one is to publish the white paper of the protocol like it's it has been published I think two weeks ago and it gives all the details because what I explained you is a high-level explanation of how it works there was a much more details much more cryptography and so on in the white paper so that any cryptographer in the world any cryptography expert security expert can can have a look into it and give some some feedback about that as of now we add pretty good feedback about that and and finally we will open source a big part of our firmware the one that contain the recovery functionality so that people can verify that what we implemented is the same thing as the is presented in the white paper and and finally with the white paper which gives all the technicalities of the of the protocol so that if you want to implement your own backup provider you can do it it's possible because now the protocol is free it's it's open so you can implement your own short backup provider if you want without paying the 10 bucks per month it won't be as convenient but this is something you can do excellent all right it was a very comprehensive answer thank you Charles and no and of course we'll get to the last question that I got from Twitter and then we'll get you out of here because now you're busy busy guy where the hell is my stacks you lied is it really ever coming and before anybody asked what's the stacks this is the stacks right here all your stacks is a little bit different from the nano it's going to be actual touch screen and people are pretty excited about this so what's going on so my stacks is right here well that's good for you Charles great so yes this is this is ongoing we are we are manufacturing them we what what happened is that we had a lot of orders and scaling production is not something that easy and this is this is what we are doing at the moment and we I'd like to be able to give you like a date but it's coming really really soon and frankly this is completely transformative like what I was saying before like security and ease of use like the security I think we did a pretty good job on that ease of use we have a way to improve and this device really improve the experience like you have a greater screen that allows us to provide more information and so on you have the touch screen which allows you to to interact with the with the device more easily and so on so this is ongoing we we really would like to be able to ship now the thing is we we still have to scale the production but this is this is ongoing and and and by the way during this we cover drama thing like I remember that Twizor and a few others did some advertising around that this is this is the this is normal I'm fine I'm fine with that but in a matter of few days they were completely out of stock like what I want to say is like we have like different scale of production and we have different challenges than and there's there's competitors let's say I don't feel that they are competitors but yeah you get what they mean so yes scaling production scaling manufacturing is not something that easy and and we are about to to nail it for stacks sounds like a plan I got to tell you I know people are waiting for this but if if you guys get this out before the cyber truck that I ordered two and a half years ago if you beat that fantastic because only that's ever coming so this will lead me to to my next question because we talked about this offline first which is and we're getting some other technical parts of the ledger but where's blockchain going in general and we're talking about I mean you can talk about L0s L1s and L2s but where is it going where do we see things moving because right now I don't think the adoption is quite there like we'd like to see it where are we moving to as you see it as a CTO yes so what we what we saw in the different bull market and bear market because there are some some cycles into that in the in the previous bull market like with plenty of money flowed in the ecosystem a lot of new projects appeared and so on and quite quickly we noticed that the current blockchain design we have do not scale especially if if you take into account ethion ethion where you can like execute some code on on bitcoin it's a little bit different because you don't expect too many things from the blockchain you only expect like store value and this is essentially it but even for bitcoin when you have a lot of transactions per second like fees skyrocket because the blockchain can't handle too many transactions but on ethion what we expect from the blockchain is to compute programs like you want to have trustless programs that are executed by the blockchain in a trustless manner in a very favorable manner and so on so you you need to have something quite scalable and during the last bull market we saw very quickly that the ethion blockchain does not scale because even with some small NFT projects as soon as there was a new NFT project like the fees just was we're just skyrocketing just because there was an auction mechanism to make your transaction inserted in the blockchain and the blockchain capacity is limited so yeah this is this is a very good graph to explain this so in order to solve this problem we need to solve the scalability challenge you have on the blockchain but you can't solve this problem alone because there is what we call the blockchain dilemma like there is a security security is important for a blockchain also if you if you can't trust the blockchain itself you you won't solve anything then you have decentralization you want the blockchain to be quite decentralized otherwise you won't be censorship resistant and this is something important and you want it to be scalable and as of today blockchains are quite secure let's say quite decentralized but not that much scalable so the question is how can we exactly the scalability dilemma the question is how can we keep the security and decentralization property but also solve the scalability challenge like if you want if you want to have an ad on ethion you can process around like 15 transactions per second 15 it's not that much if you imagine billions of users using this blockchain it does not scale even like visa is several orders of magnitude more scalable than this and we want like to be able to implement use cases as visa the visa is a simple use case we should be we should be able to implement this use case on blockchains so the question is how can we do that while keeping again very good very good example like visa is 24 000 transaction per second ethion is 15 or 20 so we are far from visa and visa is very simple we are not talking about computing some automated market maker as uniswap on visa visa is really more simple than this but ethion count on the visa right at the moment so the question is how can we do that and there is a lot of research ongoing for a few years now especially on the ethion community and as of today I think the most promising solution to that is layer 2 and there are different different implementation for layer 2 you have optimistic roll up but also validity roll up that use zero knowledge proof technology I won't enter too much in the details but the idea is to have another layer another blockchain where you will create a new set of rules to transaction and then you will be able to do as many transactions per second as you want like this is a there was no real issue in terms of scalability and then you have some computer big computer that will create a proof that the new state of this blockchain is valid it it won't give all the states to the layer one but just a proof that this state is valid and on the ethion blockchain the layer one you implement some smart contract and this smart contract is only able to verify that the proof is correct and the state is valid this is the only thing that the smart contract is able to do and this this smart contract costs some gas more gas than the simple transaction but you factor all transaction of the layer 2 into one transaction on the layer one so this is quite magical and I think this is how we will solve the scalability challenge on on the ethion for instance I have to agree hopefully layer 2 solutions will be the next thing that the next big thing arbitrum and of course my favorite polygon because it's my favorite because I invested into it and look that's a that is a me being as transparent as I possibly can I am a bag holder so I am super excited about that all right let me give a few others which are quite interesting as well the case sink is another and the star square with stark net is also an interesting one with different technology all of this project are very interesting excellent anyhow Charles I want to say thanks for coming on the show I know people are a little bit disgruntled about what's going on I think it's going to take time and I got to tell you to get the mass adoption effects let's be honest I mean the OGs like us and the people you watch in this video you're a different breed the people that are coming in they're going to need a little bit different and then maybe we can kind of onboard them like baby steps before they actually do the full self-custody and that's what we're what it's all about so Charles any last words of wisdom um maybe a last word about like what what you just said it really reminds me the beginning of the internet uh and I guess you you remember this times everything was really complex uh you had to understand network to connect your modem you everything was really complex and from this moment to now like the technology did a great progress like the user experience is better and also people get better also they they started to understand our internet works and so on they also understood that it's not only for a pedophile and the and terrorists and terrorists that's true and we we did we did this journey with with the web in the matter of like 20 25 years maybe if you remember the end of the 90s that was really the beginning of the mass adoption but when you think about that when you think about this time we the journey was really long and everything changed completely from the experience you had on the internet in 1998 let's say and the one we have today like nothing is is the same like everything changed and we are we are early adopters in crypto but let's remind that we are at the very beginning and the the crypto that we know today is really really different from the crypto that will be in 10 15 20 years and and yeah it's difficult to imagine this new world but it will be really different the UX will be really better and and the thing that we think won't ever change might change a little bit and this is a this is a normal this is how things like innovation and progress is is important and it happens again exactly and if you and for you watching the video if you can remember something like this you already have that sound off in your head look how far we've come in that amount of time so Charles again thank you so much for stopping by we appreciate it everybody if you're looking for the links of all the things we just talked about they'll be in the description and of course you can find a ledger links also in the description Charles once again thank you so much I think that answers it so appreciate it thank you all all right everybody that's it we'll jump back all right so that's it so just like we talked about I think that people like you and me we are okay with custody self-custody I think the people that are coming in may not be as comfortable doing that and of course we've seen people lose their keys before I think moving forward it is on us to educate everyone why self-custody is so important and not have a recovery type of service but that's on us to educate everyone so that is it for today like today's video give it a thumbs up consider subscribing this is not a set it and forget a type of market you really should be up today about what's going on but that's it for today so thanks so much for stopping by I do appreciate you and I'll see you on the next one


Hey guys, it's Nate, AKA The Foot Account, and welcome back to the channel. A little midday upload, evening upload early on your Sunday night for today, because we're looking at the market, it's still crashing, and I wanna bring another video to you guys talking about what in the world is going on, and can we see a little bit of a rise in some areas of the market later tonight with squad battle rewards coming up in the next few hours, and then into Monday, which is usually a quieter day on foot. So we'll talk about that, we'll talk about SBC fodder as well. I wanna mention some of that stuff, and just the crashing of the overall market today. Now just a few minutes ago, we did get our Sunday content from EA Sports, which in my opinion was okay. We had a Felipe Anderson Porto left mid, yes, Felipe Anderson is no longer at West Ham. He did transfer earlier this year. So another Brazilian, another left wing left mid card. We've had so many left wings and left mids, and this has been a thing like for the past couple of FIFAs, honestly, we've had a lack of right wings, and this year especially, so I guess EA has something against the right wing position, I don't know. But this is an 84 rated squad, high chemistry, like EA always does with these SBCs, 80 chems, so you do need an 84 and a team of the week. So it's like a 75 or 80 case squad builder for that Felipe Anderson. But the best thing is this card should go to an 86 in a couple of weeks because Porto should be getting out of the group stages into the knockout rounds, and if you give this guy a plus two, he's gonna have over 90 dribbling, he's gonna have in the 80s and shooting. The card is four star, four star, it's not that bad, but the other argument is why not just go and buy Tyson off the market for basically the exact same price. So if this is something to interest you, of course, Telez is now on menu, so you don't have that Porto link up that you could have had from previous years, but that was our content today. I think a decent amount of people will do that, especially now that EA has put out two SBCs that basically link to each other. You might see some people in footrock the Alexandro and Felipe Anderson back to back, so that's interesting. But the real reason why we're here is to continue looking at this market, and it's crashing literally again today. I woke up this morning to see Neymar is hovering around that one mill range, but he's even closer to actually going under, which right there, he's sitting at a million coins flat, and is this sitting on the market? Oh, okay, it's not sitting on the market. So it looks like, cards sometimes, I don't know if you guys have noticed this or not, but some cards, sometimes on the market, they just seem to have like a spot where people say that I'm gonna buy this card if it gets this low, and usually that card does not go below that spot. It's like a floor, basically, if you so to speak. And I feel like that Neymar floor is one mill. I do feel like he might dip under that a little bit after seeing more of this panic selling today, but this Mbappe panic selling is crazy, man. I thought last night at 1.33 would have been the lowest, but again, there's more panic selling today at 1.31. I honestly believe, boys, that this is gonna be some of the lowest prices that we see for some cards on the market this weekend with this sell-off, just because the sell-off is so massive, it's so extreme. I think this kind of has to be some of the time for the Black Friday sell-off. It's happening early this year, kind of like it did in FIFA 19, two weeks before Black Friday, but it's here and it's happening, boys. So that is something that we have to watch. And if you want any of these guys for your team, like I said yesterday, this Mbappe, or the Neymar, or the Cristiano Ronaldo, to be honest with you, what are you waiting for? Like what do you need to see more of a drop on these super-high-rated meta cards that everybody wants to buy for their team anyway that makes you not wanna pull the trigger right now at the moment? So let's head over to football and take a look at some of these things as well, because some of these prices on the lower-tier cards are still dropping. Joe Gomez, some of these other lower-tier items that are lower-rated, I would hold off on buying some of those, because I still think there's more panic that could come with those, with maybe some pack supply or something like that. But what you can be seeing today and what you could possibly look for today is, since we have squad battle rewards tonight and people are so used to buying stuff on Sunday night, what you might see, and I gotta do a little capture challenge here as I load back in, but what you might see is some of these out-of-pack special cards that have been panic sold so much today, right? The gold cards we're always a little bit unsure about, right? It's so hard to time the gold cards because they're always in packs, they're the most supplied version of any card on the market for every single player, their base item. So it's harder to really get the buy time on these, which is why I've been saying, yo, Mbappe is this low, that is probably near as lowest, that's why I'm fine with you guys buying this for your team if you wanna do that. But when we're looking at these out-of-packs cards, like Rule Breakers or like Informs, that have absolutely got destroyed today, some of these cards are so meta, so popular, and with people selling them, and they're so rare at the same time, I just feel like there has to be a little bit of a bounce back on some of these items. Pudence at 76K is crazy. I know we keep getting left-wing SBCs and new left-wing promo cards. Royce at 410, I sold this guy last night for two nights ago at 470. Lukaku was down almost 100K. Teshara is down over 100K. So these cards are very rare, right? And they are also super valuable, right? But they're also out-of-packs, and that's the two most important things that we can see with some of these Informs and some of these drops is, you might be able to find some of these cards tonight. And since we didn't have a lot of content today on Sunday, I know the market is just in panic mode, and a lot of people are not gonna touch it. But if you wanna get a, I don't even think this would be described as risky. If you wanna try to make some coins at the moment, Valverde's Inform card is 245. This guy was 310 earlier this weekend. Earlier this week, he was 310. Look at this drop-off. Yesterday on Saturday, he went from 280 down to 261, right? 261, he went back up to 275 overnight a little bit, and then boom, 257, 270, and now he's dropping all the way back off today. So some of these out-of-packs Informs, if you wanna try to make a quick flip, all right, I think it is possible that you might be able to buy some of these cards this afternoon into the evening with squad battle rewards and watch them rise up into Monday, Tuesday, because oftentimes on the market and on the game, Mondays are pretty bare. They're pretty slim. Like our biggest Monday content ever, I think was like, you know, the mild, or the, what is it, the foundations, the MLS foundations, objectives that came out before, and maybe we see another foundations or a league SBC come out tomorrow. I guess like a league SBC might be the only thing that I would not be afraid of, but think that could possibly come. So Voverty was 245, and maybe this stuff is gonna start rising back up a little bit as people know that it's out-of-packs, and the panic selling at a point has just gotten too low.  And you know, we keep wondering, we keep asking like, a lot of people have been asking me, when do I buy for my team? And honestly, that's, the question is, when do I buy for my team? Well, right now the prices have dropped so much, like in a sense, what are you waiting for, right? What are you waiting for? Are you thinking that the cards are gonna drop even further in the next two weeks? Now, if it's a card that could get in best of team of the week, right? Like a Rashford or, you know, somebody like Ben Yetter's informed card is down a lot. Now, if it's a card that's probably gonna get in best of team of the week, and that's what you want for your team, then we might have a situation where we say, hey, all right, let's stay away from that inform, but if we have a guy like, we were just looking at Val Verde. I don't think Val Verde would be in a best of team of the week. Maybe like even a team Overnor, this guy is down 120,000 coins from where he was. And this is Ben Yettered, this is the OG rat. This is the guy, right? But I think a lot of people are expecting him to get in the best of team of the week because he did last year with an 85 inform. Oh my goodness. And some of the stuff that has just dropped so low is ridiculous. Kyle Walker's inform is 550,000 coins. This guy was 626.30 this weekend. This is like all the pros basically, or all the pros and guys using meta teams are selling these cards off this weekend. It's crazy. So I do think some of these cards will bounce back up into the Monday, Tuesday timeframe. I don't expect a lot of crazy content this week on FIFA. Well, I know we're into the middle of the road to the final promo. We have an objective out. I was actually working on Correa a little bit this morning since I'm not playing footchamps this weekend. And we've had some SBCs. Now, nothing has been added to the code as of right now that would make me scared of a big time SBC coming. But it would have to be another repeatable type SBC for me to change my mind. I think that the market's really going to crash because all the pack SBCs we've been getting lately are untradable, right? We do get marquee matchups and stuff like that. I guess one SBC that we could see tomorrow would be the Levin Dotsky Player of the Month. That could be something that we do see. So that is an SBC that we could keep our eyes out for and we could watch. And speaking of SBCs, we've kind of talked about where I do think some of these special cards could go. And let me touch on one last thing about this. If you're looking to try to maybe flip some of these special cards, right? Like I'm mentioning a lot of panic selling today. At some point the panic selling has to stop. Our card will get too low. And since it's rare like these out of packs informs are some stuff will bounce back a little bit, right? Like this Kyle Walker would be one to get interested in. This Thomas Partet card is very interesting as well. So if you're looking at a card that has dropped off an absolute ton today, right? Partet was 142, I guess he's only down 10K but that's a decent chunk in percentage on a 140,000 coin card. So just make sure if you're buying a card today to flip that it is very hyped, right? It's a very OP and meta card that a lot of people in this game like to use. And it is probably not getting involved in the best of team of the week because a guy like Ben Yetter, maybe even a guy like Michael a little bit, I might be a bit skeptical of how much rise they could have in the next day or so just because of that possibility of them and people know that those cards could be re-released back into packs. So just kind of keep an eye on those. If you're gonna flip a card, I think my favorites would be the rule breakers and these road to the final team ones. Some of these cards are actually up a bit as people have invested in them, clausman's back down, Davies is up about 40K, Rashford's up 20K, Greeceman's up 20K. So these would be other cards that I would watch today as well if they get low. Now these road to the final twos are still in packs for the rest of this week. So I would not touch those. Of those still need to drop a decent amount in my opinion. Same thing with team of week seven, I'd wait on those. And I would wait on these guys too because these guys are gonna get panic sold more and there's gonna be more supply coming on in the market for these other Europa League road to the finals. These guys are kind of chilling in price though. They've kind of found their range. And so now if I saw in Diddy at 200K flat, that for me would be like a trigger price because I think that'd be pretty low for him or maybe under 200K. Bamiang at like the low 800s. Sanchez at like 550 and under possibly. That would be kind of a trigger price for me as those cards go out of packs on Tuesday. But let's talk about SBC fodder. SBC fodder as well because I mentioned I wanted to speak on this. 83s are still kind of chilling. A little bit inflated of course. Yes, we do have the demand for the team of the week SBC that is out 1.6, 1.7K for a lot of these cards. They're up a little, not a ton though. 83s, 84s and 85s. Excuse me, 84s, 85s, 86s have started to rise a little bit. And this is one way where you can track the cards on a big scale, right? Index 86 on foot bin. On Saturday night, these guys were 161 points. Now we're up to 172. And a lot of these cards are up like one to 1.5K a card. A lot of the 85s and 86s. I think a lot of people today are also gonna be doing club stocks. You can see it's happened today on Sunday. A lot of people are being told to snatch up some of that high rated fodder just in anticipation of like 11-dotski SBC, more player the month's coming out. And of course, some people think that this Friday, which I think this is something we're gonna have to think about this week and kind of ponder with the new season coming, this Friday would be a time that EA Sports did this last year too. They dropped the repeatable base icon upgrade. I believe, I have to go back and check on this. But they dropped that icon SBC before Black Friday actually happened. So that would be something that we could possibly see this week. So speaking of fodder, I don't think it's like super-duper low. My ideal timeframe for this would have been if we had a pack supply SBC today that was tradable, maybe go through and bid on some cards, snag some cards, put them in your club. But we're not really seeing that, of course. So this stuff is probably gonna rise into squad battle rewards. And I would expect it to actually rise after SB rewards as well, because people are gonna see that and know that, hey, that's a time for supply on the market. And a lot of times at SB rewards, this stuff kind of goes up because people just invest in it. So if you're looking, like I'm looking to do Player of the Month Sun, I'm probably gonna look into doing that sooner rather than later, because I think this fodder is gonna go up a decent amount higher just because people are gonna be investing in it. And so if you do wanna snag these, some of these for your club, I don't think it's a bad time, especially when you look back at last year, right? Like Kandanovic is the cheapest 88-rated card right now, he's 25,000 coins. But if we go back at last year and what happened when the base icon repeatable came out, you can see what happened. This guy's price went flying, right? Let's zoom in on the graph a bit. You can see he was 18,000 coins, 23,000 coins the week before. Went to, he's an 88-rated card like he is this year. And he went from 23 down to 18, whatever happened right here, but then boom. When the SBC came out a couple days before Black Friday, he went from 20,000 coins all the way to basically 40K. And the reason why he jumped that high and all the fodder did this last year was because that SBC was repeatable. Repeatable, and the first time an SBC comes out, is huge. So this weekend, if we just got a regular icon SBC, maybe it wouldn't go up as much unless it's really good value. But I still think a club stock is, if you haven't done it already, if you don't have any of those cards in your club and you have the coins to do it, it's not a bad idea whatsoever. So that's kind of the stuff that I'm thinking of right now. I'm gonna be keeping my eyes on the market. I'm specifically looking today, if I have a little bit of time to do this, I'm gonna sit down and maybe trade with some icons because the index icon, the icons didn't really drop off yesterday that much, but what you're seeing today on the market is a lot of icons have really started dropping off. Like baby Ferdinand is right now showing on foot bin as a card that is down a ton. This guy is usually around about close to a mil and right now it's looking like on foot bin. Maybe it was just an undercut, but he was just listed at 900K flat. So I think that was a bit of an undercut. But some of these icons, when they get undercuts like that, they're really, really good to trade with. So just keep your eyes out if you have anywhere in your coin range of like over 300,000 coins, this could be something to look out for on the weekend, like sell off is trading with these fluctuations and knowing that a lot of these cards get panic sold and they get panic sold unless they're way too low just because people are trying to take the coins. So that's kind of how I'm feeling about the market right now, boys. Don't panic, all right.  It feels like we're all losing coins. It is what it is. It is going to bounce back and it's going to be fun. We're going to figure out ways to make coins in this downturn with some trend trading possibly and once to watch trading as well because there are a decent amount of games that are going on right now. There are some once to watch items that are inflated because of possible team of the weeks like Vidal. Wales is playing Ireland right now and Gareth Bale got an assist. I'm just seeing this just now. I just got a notification on my phone that Gareth Bale got an assist. So I don't really know if that would make his card go up but that is interesting. So these once to watch items as well, like yesterday I was showing you in the video that Leroy Sane, right? Watch this Bale card after the game today. He might go down if he doesn't, if he is man of the match and they do win, EA might find a way to give him an inform if they wanted to, but let's say it doesn't look like he's gonna get a team of the week or like yesterday with the Sane, he was 380, 390, went down to 310, 320 and then rebounded back to 340. So a guy like this Bale could go down to 175 and rebound back to maybe 190 or 200. So just kind of think about that stuff as we do have some UEFA Nations League games happening in the early days of this week as well. Once to watch is gonna be something to keep your eyes on. So this video helped you out a lot. Smash a thumbs up on it, comment down below if you have any questions and subscribe to the channel for new. It's been Nate the Foot Accountant, catch you guys later, peace, out.


Hello and welcome to this session. This is Professor Farhad and this session we're going to keep working with complete corporate liquidation. Specifically, we're going to be discussing distribution to minority shareholders or minority interests. This topic is covered in corporate income tax course, the CPA exam regulation section. As always, I would like to remind you to connect with me on LinkedIn. YouTube is where you would need to subscribe. I have over 1500 plus accounting, auditing and tax lectures. If you like my lectures, please share them, like them, put them in playlists, let the world know about them. If you're benefiting from my lectures, it means someone else might benefit as well. This is my Instagram account, this is my Facebook account and this is my website. On my website, I do have a donation button if you'd like to support the channel. We're going to keep looking at the four exceptions to the general rule when when a corporation liquidate and the and the rules are you cannot recognize a loss if it's a related party loss. You cannot recognize a loss if it's a built-in loss. We call those the anti-stuffing rule. We discussed those in the prior session. We looked at the distribution between a corporation and subsidiary. We talked about this and in this last session, we look at the subsidiary's corporation when it does not recognize loss on liquidating distribution to its minority shareholders. Now, first thing we want to know is who are the minority shareholders? That's important because who are these, who's that group? Well, think about it. When we own a company, well, if you own 5%, you are considered a minority shareholder. If you own 10%, so what is the cutoff? The cutoff is 80%. If you own the majority shareholder own 80% and the 20% that's left is for the minority shareholders. So you are looking at this 20%. These are the minority shareholders. The people that don't have really a saying in the company, that's what they call the minority shareholders. When we do a distribution to a minority shareholder, it's treated exactly as a non-liquidating distribution. What does that mean if it's a non-liquidating? Well, if it's a non-liquidating, we would recognize the gain, but not the loss. So if we have a gain, we always can recognize the gain, but we don't recognize the loss for the corporation. This is for the corporation. For the shareholder, the shareholder would recognize a gain or a loss. And how do we compute the gain or the loss? Hopefully, we know this by now. We look at the fair market value of property received. We deduct any debt. I always don't mention this, but we deduct any debt, if any, against that property minus our basis to determine the gain or the loss. So let's take a look at this example. The stock of 10 corporation, this is the company, is held by M corporation, 80% and Arethia 20%. So we have this corporation called 10. 80% is by M corporation, 80% is by M corporation, and 20% of it is held by an individual. The corporation is liquidated pursuing a plan adopted earlier during the year. At the time of its liquidation, the company has assets with a basis of 100,000 fair market value of half a million. And 10 corporation distribute the property on a pro rata basis. Pro rata means they gave 80% to M and 20% to A. So we have a $500,000 property. The basis is 100,000. So we have a realized gain of 400,000. Now, what's going to happen? Some of that gain, it's going to be go to M, 80% of it to M, and 20% of it to A. Well, what's 20% of that? 20% of that times 20%, it's going to give us $80,000. So the amount that goes to the minority interests to the individual is 80,000. Now, obviously, because there are tax consequences, the corporation will have to pay taxes on this. Because of the corporate tax due in this liquidation, the amount most likely will be deducted from the 100,000 because they're distributing 100,000. Because remember, they're going to be distributing of the 500,000, 100,000 to the minority interests, which is 20% and 400,000 to the master corporation, which is the controlling interests of the company. Now, of this amount, 80,000 is gain, then most probably they will deduct the taxes because they have to pay the taxes on that gain. They will deduct the taxes. Now, of this amount of the 400,000, 320 is a gain, but none is taxable. None is taxable. Why? Because it's apparent subsidiary. The relationship between TAN and master corporation, the 80% owner, it's apparent subsidiary. The relationship between TAN and that individual that owned 20%, it's technically an outsider. Basically, they are dealing with an outside party. So that's why the transaction is taxable.  They have to determine what's their basis in the stock, what's the gain and pay taxes on that. So the corporation pay taxes on the gain, and they will have to pay taxes on the gain, of course. Let's look at this example. The stock of Q company is held 85% by pheasant and by a corporation and 15% by G in individual. Q corporation is liquidated in December of the current year, pursuing a plan adopted earlier in the year. At the time of the liquidation, Q corporation has assets of 700,000, fair market value of a million, and the assets are distributed on a pro-rata basis to pheasant NG to the corporation. They're going to get 85%, and to the individual, they're going to get 15%. The individual is the minority here. Compute, recognize, gain, or loss on the distribution to pheasant. Pheasant is 85%. What's the gain or the loss on pheasant? Hopefully, you know the answer, none. There's a gain, but we don't recognize the gain. Compute now, the recognized gain or loss on the distribution of property to Giselle. Well, first of all, what's the gain? Let's figure out the gain. Well, we have a million dollar, a fair market value minus the basis, 730. The total gain is 270,000. Now, this gain will be multiplied by 15% because that interest is 15% of that individual. Therefore, the gain is 40,500. This is the realized and because the question is how much is recognized and recognized and recognized gain. So, the 40,500 is the realized and the recognized gain. Therefore, the company will have to pay taxes on that gain.  So, both will have to pay taxes. Giselle as Q as well as Q corporation on the gain. If you have any questions, any comments about this topic, please email me. If you happen to visit my website for additional lectures, please consider donating. And if you're studying for your CPA exam, as always, study hard. It's worth it. Good luck.


Welcome to the tutorial for Geography 260. In this brief overview, I'm going to highlight some local history and geography sources that will be helpful to you in providing detailed information for your projects. These are found in print, newspaper, and online formats, and I've selected them primarily because they either provide information you may not find elsewhere or their sources that you may not be familiar with. If you're not sure what site or building to select for your project, try starting with some general works on local history. These three titles cover the cities of Kitchener, Waterloo, and the Waterloo Township respectively, and offer detailed accounts of local economic growth, the urban landscape, and individual businesses that have contributed to the development of the area. Note that they are held in one of our tri-university group libraries, and the book on the City of Waterloo is held at the Laurier Libraries Reserve section. One really excellent resource is the annotated bibliography Waterloo County to 1972. It includes a corporate index at the back that lists various businesses in the area, in addition to individual buildings, and a section on buildings and architecture, so you can look for specific buildings in that section. The other title, Kitchener, Waterloo, the Geography of Main Street, is somewhat older, but it provides a survey of the area's urban economy and geographical patterns up to the early 1980s with some historical information about industrialization and planning. Another good source for local information is one of our newspaper databases. If you start at the library homepage, navigate to Research Materials, then down to News Articles, then start with a Canadian news database. This database indexes local papers such as the Waterloo Region Record and the Waterloo Chronicle, but note electronic coverage for local news is available beginning in the late 1970s. I'll do a search for a local company, now out of existence, known as ElectroHome, and add geographic subject terms for Kitchener and Waterloo. It's good to start with a broad search and not limit your results to only one local newspaper, as some national newspapers have coverage of our local issues and businesses that might be helpful. I can limit my results to just newspapers, and if I scroll through the results, I can find an article dealing with the site of the former ElectroHome factory, now in Kitchener. Back on our page of sources for news articles, note there are a number of additional databases you may consult, such as Factiva and LexusNexus. Earlier editions of local papers on Microform and Microfiche are available at both the Laurier Library and the University of Waterloo, and if you need more help on using the databases, note our brief tutorial on the newspaper's page. Finally, there are a number of online resources published by local and municipal governments and academic institutions that you should be aware of. The City of Waterloo's website has a detailed heritage section presenting information on Waterloo's history, historical walking tours, and a list of 41 individually designated heritage properties. This list includes examples of residential, commercial, and industrial architecture, and provides some historical information as backgrounders to these structures. Also included is a registry of non-designated heritage buildings. The City of Kitchener has a section on its website dedicated to heritage issues, including a section on heritage properties, heritage conservation districts in the city, and walking tours. An index of properties is included, though somewhat limited in detail. You may need to contact City staff for more information. Both the Waterloo and Kitchener Public Libraries have extensive local history collections, specialized reading rooms, and hold items such as files on business-related subjects and building inventories. The Kitchener Public Libraries site also has a house research guide that includes some additional tips on finding property ownership information through land registry records. The guide also includes information on the use of property assessment records. The University of Waterloo Libraries Special Collections Department has an extensive local history collection containing a number of archival records of local companies such as Electro-Home, Grab, and Coffman Footwear. Lastly, don't forget the resources available to you in our library collections. If you start at the library home page and click the Primo Advanced Search link, you can do a more refined search. Here I've done a search on the specific subject terms Kitchener and History, and I've added Industry below, and as you can see in the search results we find very specific titles on local industries. That concludes the tutorial. My name is Peter Genzinger. I'm the geography librarian, and if you have any questions, please feel free to email or call me directly. Note that links to these sources will be up shortly on the library website under the course guides section.


I found 13 remote jobs that you can do at night and most of them are going to be entry level meaning you don't have to have a college degree or previous experience to get into them. And many of these are also going to be high paying and the first one is going to be a donor support center coordinator. Now here is an opportunity for this one I'll put it up on the screen and by the way if you're watching this like a few weeks after it's posted chances are this opportunity is not going to be available so make sure to subscribe and hit that notification bell so you're the first one to be notified when a video drops. So this position is basically someone who manages support services for organ donors and there are many nighttime related jobs in this position and it pays around $42,000 a year. You don't need a college degree you don't need previous experience you do need training but typically it's going to be provided by the company that hires you. So overall this is a pretty good one I'll give it a 7.5 out of 10 opportunity schools. The next one is going to be a bilingual customer support representative. Now here is an opportunity for this one I'll put it up on the screen so I think everyone knows what this is if people have some kind of problem with a product they call into customer support and in this particular case you're going to be someone who speaks multiple languages and in this position you'd make about $48,000 a year which is quite a bit more than the normal customer support representatives do and you're going to have more options for different times of day to work such as working at night. So this one definitely does not require a college degree or previous experience or certifications or anything like that in fact depending on the state you live in many people end up getting jobs before they even turn 18. So this is a really good one especially to start out I think customer support representative jobs are super easy to land. So I'll give this one an 8.5 out of 10 opportunity score. Next one is going to be a data analyst and this is one of the most common positions where you see people actually traveling internationally. So you see a lot of fully remote positions for data analysts and with fully remote positions come night time offers as well. Now by the way here's an opportunity and basically as a data analyst you're going to be collecting organizing and making sense of massive amounts of data. Now everyone basically argues about whether this one requires a college degree or not but the truth is many people get into it without a college degree or previous experience. However you do need to know your stuff and you do need to have a good portfolio if you don't have a college degree or previous work experience. But with that being said in this position you make $80,000 a year and data related jobs are some of the most sought after and there's a bunch of them where you can get over 100,000 even over 200 or $300,000 a year. So this one is phenomenal. I'll give it a 9.5 out of 10 opportunity score. Next is going to be an SQL support analyst. Here's an opportunity for this one and this is a position that provides technical support and troubleshooting for SQL databases. And some also refer to this as SQL and this is a programming language that's great for processing data. So in this position you'd make about $79,000 a year and it's another one of those where technically you don't need a college degree or previous experience but you need to have a great portfolio. So I really like this one too. I'll give it a 9 out of 10 opportunity score. Next is going to be a technical support specialist and this is basically customer service but for technical issues that typically have to do with software or hardware. Now here is an opportunity for this one. I'll put it up on the screen. You make around $55,000 a year with this one. So it's better than customer support when it comes to the pay and it's another one you can land at the entry level. You don't need a college degree or previous experience but you do need to know your stuff. So having a portfolio helps a lot. So this is another fantastic one. It's very similar to IT help desk. I'll give this one a 9.5 out of 10 opportunity score. Next is going to be a DevOps engineer. Here's an opportunity for this one. Now this is kind of a combination of software development as well as IT and basically what you do is you're going to help launch products, get them shipped as fast as possible, right? So there might be some sort of software that's in a prototype phase or a beta phase and you want to get that software launched so that customers can actually use it as fast as humanly possible. And the reason why this is so important is because big companies, if they're able to do this a week before or even just a few days before this can save them millions of dollars. So it's an incredibly valuable skill and companies hire all the time for this position for night shifts. And DevOps engineers make $123,000 a year. So a lot of the time people who go into this do have college degrees but you technically don't need one. However, in most cases you are going to have to have some work experience to go into this. But yeah, this one is fantastic. I'll give it a 9 out of 10 opportunity score. Next is going to be a data entry specialist. Now here is an opportunity for this one. I'll put it up on the screen. Now this is a position where it is relatively easy to get a remote job, but it's probably one of the worst ones. And the reason for that is because the pay is very low. It's very easy for someone else across the world to do the exact same job. So these types of positions are constantly getting outsourced and it is absolutely mind numbingly boring work. Oh, and did I also mention that you're not really learning all that many valuable skills from this and there's not that great of a career trajectory? Yeah, there's a lot to not like here and it also only pays about $40,000 a year. But with that being said, it is an entry level job. You don't need a college degree or previous experience to get into it. It is relatively easy to do as well. And you can do this one remotely and work the night shift. So definitely wouldn't do this one for a long period of time, but maybe if you have to do it for a short period of time just to make some money, this could be a good choice for you. But I'll give this one a 6 out of 10 opportunity score. Next on the list is going to be an IT service desk lead. So basically you're going to be overseeing other IT technical support professionals. Now by the way, here's an opportunity and for this you're going to make about $78,000 a year. So yeah, this is another one that's pretty good. It is a natural one to move into if you've worked in IT help desk. And by the way, I know I'm mentioning IT help desk quite a bit. I've actually interviewed several people on the channel that have gotten into IT help desk. One of them was able to get in in seven days and another one in 10 days. And they all did it with the company course careers and course careers is a great company. My friend Josh is actually an instructor there and he made a free masterclass, which I'll put down in the description as well as the pen comment below, which you can check out if you're interested in IT help desk. But yeah, this one's pretty good. I'll go ahead and give it a nine out of 10 opportunity score. Next is going to be freelance writing. And I really have mixed feelings about this one because a lot of the time the niches and the types of writing that people try to do are not very profitable, right? It's tough to make a good amount of money. But with that being said, there are certain writing niches that are incredibly profitable and those tend to be the ones that nobody even thinks about. So for instance, I think YouTube script writing is one of the best niches you could be going into right now. I know lots of different YouTubers and almost all of them have trouble hiring good script writers. Now, by the way, here's an opportunity. So if you were able to get good at this skill, it would be incredibly valuable to these YouTubers that a lot of the time are making millions of dollars a year. But with that being said, freelance writers in general make about $51,000 a year. It doesn't require a college degree. If you want to get a good job, you're gonna need some previous experience but a lot of people just start off by freelancing. So overall, I'm gonna give this one an eight out of 10 opportunity score. Keep in mind, if you go for the less good writing jobs, this would be more like a seven out of 10. And if you go for the good ones, this could be up to a nine or a 9.5 out of 10. Next is going to be an English teacher. And this is actually an incredibly common job that people do when they have night shifts. And it makes sense because the rest of the world is up when the United States is asleep. And English teachers overall make about $50,000 a year. Now here is an opportunity for this one. I'll put it up on the screen. This is also a very common one that digital nomads do and digital nomads are basically people that travel the world while usually working remote. So yeah, this one's pretty good. It has gotten a bit saturated. It's not as good as it used to be but I'll still go ahead and give it an eight out of 10 opportunity score. Next is going to be a medical transcriptionist. And there's a ton of medical related jobs that are pretty good when it comes to remote opportunities. And a lot of people never think of medical jobs like that. They think that you have to be in person to do a medical job and that's just not true. Here's some opportunities. I'll put them up on the screen. I know I didn't say it with the last ones. But yeah, basically doctors are going to be dictating into either a phone or some kind of recording device. And then you are going to be transcribing what they say into medical records and you're going to be doing it as fast as possible so that other medical professionals have that information. And in this position, you make about $62,000 a year. And this is an entry level role that does not require a college degree. However, it does require training but usually the company will train you. This is a really good one. I'll give it an 8.5 out of 10 opportunity scores. Next is going to be a translator. Here's an opportunity for this one. And basically you're going to be converting either written or verbal content from one language to another. And translators make about $55,000 a year. Now it makes sense that this one would be a nighttime position because again, when the rest of the world is awake, the United States is asleep, you still have to have translators to do global business. Now many translators do have a degree but you don't need to get it. At the end of the day, your work speaks for itself. So this one is pretty good. I'll give it a 7.5 out of 10 opportunity scores. And finally, let's talk about a really high-paying one which is accounting manager. Here's an opportunity for this one. And basically you're responsible for overseeing the financial operations and the accounting operations of a company. Accounting managers make about $94,000 a year. And these types of jobs are often available remote and often available at night. So this one does have a pretty big barrier to entry because you do have to have a degree but overall I'll give it an 8 out of 10 opportunity score. Now by the way, I made a great video about 17 work from home job companies that are always hiring and you can check that out by clicking right here.


Good morning guys. I'm currently feeding of the dogs. My mom is I actually I see her outside just out here Decorating my tree this morning down the sleeping downstairs. I'm a coffee. I haven't left the tree that anything She's asking to do but welcome to blog week day four subscribe because you're new here Hi guys me from the future I realize that I totally forgot to say this in the vlog yesterday morning was just not my morning But my mom and her business partner are doing most my mom's an interior designer But they have masa maybe right now where they're doing a lot of trees and also just interior design work So if you guys are in Dallas and you want your tree done They do way more intense trees than the one that I did I just want to make a pretty simple modern one They do like really intense stuff though that I was like really beautiful and perfect So if you're in Dallas go follow them and if you guys were like looking for interior design work or someone to Do your Christmas decor hit them up on Instagram boss in Mayberry. Hi guys. Um Wow, okay, it is 2 p.m. We're actually on our way to go meet my mom at West Elm. She's still in the area shopping I went to therapy. I decorated today's been a crazy day So I'll show you guys that soon Dom and I have a lot of errands to run We also need to decide what we're cooking this week. Yes, so we have to like merge our What we want together Anyways, um Yeah, we're going to watch some right now. You know when you're just like as I today has just been Not it today. I don't know what today is but it's definitely not it. That's my answer Also, I got one of these drink poppy drinks. I haven't tried it Well, they sent them to me in my last vlog, but oh now we're out of the soft sign So I guess I'll do a taste test. Oh my gosh. So I thought the liquid IV So good, right? So good. Yeah, I already got Dom on liquid IV. Okay Hopefully this doesn't like It literally tastes like orange soda, but like wait, so good. There's more at the house I just didn't grab to you because I didn't know if I was gonna be good Wow, it's really good Also, I'm wearing this. Let's do this is my favorite thing. This is probably my most more thing in my wardrobe Okay guys We're at Mockingbird station. We're going into West Elm Meeting my mom here. We just have to get a few more things for my house. Oh I like this couch Is these wine glasses are so cute? I love them mom like this These are cute to me Like I would love this in the sun I would rather do this than I would the but like the tree things My centerpiece like I would rather do but what are they is it a candle? Yeah It's just you don't notice it that much You do know I like this is what I would rather have they have even more ornaments than The one before oh my gosh They're way more ornaments here They're so cute. I love the rainbow love my favorite My god, I love these mom like I love these pink ones Guys Tom wants to be me so bad. We're at North Park and She has not even in Texas for a full 24 hours yet, and she's getting ugly like every girl not allowed to move No, she literally wants to be so bad Right Nordstrom. I'll take you to the ugly section. I I frequent it Yeah, yeah, exactly. Okay, Dom look they have all the colors. No, they don't have the dark brown for many at least Like guys, you can't you see me in these? Yes I would say I could even I would even wear these honestly. Well, I actually want these I want these I don't need them right now. I want these on please get the sequin on. No, can I get the dog? Okay, we're in the courtyard in North Park now Don't just be friended everyone in this courtyard. You like it? Yeah, like I need to take a picture here, but not really everyone takes photos guys. I'm really bloated But I'm struggling today, but it's okay Maybe one time we can have like a pattern people hot pickaxe here this I have a moment a moment this Louis. They're redoing it right now. So that's why it's a mess and also I'm assuming That's why they put that stuff on the Windows which I just I'm not into We're going through here. It's a shortcut Yeah, it's huge. We need to go to anthral Which my favorite place ever Christmas time P of chains hopefully I don't I feel like P of chains here clothes in UGG because Dom one's pink hugs now, so Where'd you go? Here we are at UGG Maybe they have the minis that are pink. It looks way more colorful right now and kiddish than normal Yes, um Well, there's a new look pink mini, but that's a mini mini too My brain fog today is just like I Burned and girl my favorite story well to like walk around in If you ever think about it like this is what they keep doing it. It's just walking in anthral This is they've really rearranged the store since I've been here in the past week People are doing that left and right that's actually genius Like they had a bunch of stuff back here that I liked but they moved at all. I Don't know what's happening here. Are we supposed to be back here? I think so Like if I had room in my kitchen, I would have a full Christmas set of place. I never thought that until just now But I don't have room at all. Literally. I'm at all. So This is so cute. This holiday season has made me more than ever like so excited to be a mom Did you watch? Yes, we're starting 25 days of Christmas So See like I need okay, so I keep baking.  So it doesn't go to ways Love the pajamas. All right guys We're home gonna take you through the Christmas decor because I didn't really get a chance to I was running a little late First things first. This is my tree which I shared with you guys when I got it. It's from Hobby Lobby I got it for half off. Okay, this dog you're going to train tonight So I don't the tree is Hobby Lobby and most of the ornaments are Hobby Lobby besides the ones that you guys saw in The recent vlog where I went Christmas decor shopping. This is West Elm West Elm Texas treasures pretty much everything is either West Elm Hobby Lobby. Yeah, majority of it is West Elm I mean not West Elm. I wish majority of it is Hobby Lobby like look at these cute little Random ones, you know just fun, but I love the scheme. Also, this is a tree collar guys Guess that's the new thing. I guess tree skirts are like out now and it's tree collars I don't know moving on over here. I don't like I guys my brain fog today is so bad only Somehow I only got one and I swear I got two and I think that my mom just left it at her house But she's convinced that she didn't so I don't know I need to go back to Target and get another one. I got a really cute wreath as well that Was also from Target over here. We've got this deer We changed out the ribbon as you guys again saw it was red before it wasn't my vibe the gray is perfect We have these this is like really not done because we have more stuff coming Like this is not done at all.  I'm gonna start training tonight. Mr. Fitz What are you doing, dude? Hi, yeah I'm really worried because he's been getting really excited around other dogs And I just feel like he's not gonna pay attention to me even though he's a really well-behaved dog Just a little bit worried. All right guys. We're about to head off to dog training. Are you so excited? Are you so excited? Yes? Yes? What are you doing guys, it's not the funny you can't even see Fitz hi boy. We're taking Fitz to his first training class. I think this is a six-week course So I'm very excited. I am a little bit nervous. I think it's the mom jitters and me Cocoa was very sad to see us leave without her, but At the same time, I think that was just an I think that was just an act and she's actually excited to have a house To herself. So Fitz is going to training. It's hopefully gonna go well I am really worried that he's just gonna be so excited that there's other dogs there Yeah, I mean in bark his aunt came into town to make sure that class goes well Yeah, I'm the aunt so Honestly, I think he's gonna do great. He has extra support Especially for his first class. I know but aren't you a little bit worried that his behavior might be a little bit? Over the top. I mean, I don't know if it's such a good boy. He is so good I think he can get away with it. I think he has good looks because he's so cute. So handsome So he does he he's he's a little I don't think anyone's gonna say anything and if they do I honestly might fight them I know I don't think he was gonna say anything since it's dogs But I think that I will be embarrassed and I don't want to be embarrassed And I don't want them to think the wrong. I don't want them to have the wrong Impression of it's like it's just better than that. You know, yeah, I know what come on So I'm just like really hoping that this all works out. Oh, it's gonna work out Don't embarrass. Oh my gosh. Look at the small dog. I live puppy. I cannot this is exactly look Don this is what I'm talking about. Oh my god. I can't he will eat them. He will literally eat them Are you kidding? I'm already embarrassed. Hey, what are you acting like that for? Fitz, how do you think your first day of school went? We started off by letting by them letting us know that um, we potentially will be getting kicked out Literally, I was like awesome. I was like, I mean So, I mean they didn't actually like try to kick him out from the beginning but Fitz was just like really excited and they were like afraid he was showing aggression and He was just excited But he can't like lunge and get too pumped and also he's like he's only six months like he's in the six-month class Yeah, he's a lunge. He's in the six-month class. He was really big, but I think he was also jealous There are two dogs that were playing Yeah, he wanted to play with those dogs really bad and What else was there?  He was perfect and then he would just ignore me So that's good But I think we're headed in a positive direction He just um, he's a big dog, you know, I Feel I feel how do you feel about that Tom? I feel good about it. I mean I yeah same I think you crushed it fit, you know, you had some moments Mm-hmm, but for the most part he looked better than all the class not that it's a competition But but if it was a competition, did you feel it was like a little bit tense between the other golden doodle? Yeah, she kept saying that oh, she already knows this for every single thing that we did like the Gold what was her name golden? No penny penny was so Fantastic, why is she here? Yeah, couldn't believe it. Oh penny was really cute I'll give it up. It was really the owner. It wasn't it wasn't penny. I will say I was like no offense But if we want to go there, then I'll freaking go there exactly like her aunt's in the class I'm having a proud on moments. Yeah, don't try me. Yeah, exactly. They can get real ghetto up It's just gonna have a lot of homework that we're gonna have to be working on with him And we're gonna I'm gonna cheat. This is what I already thought about, you know, my gosh Okay, so, you know how um They give you that little handbook we got to keep that because what we're gonna do now is we're gonna cheat and we're gonna look up all These videos on YouTube and we're gonna teach him every week before he even gets to class So that he beats penny every single week from now here on out. No offense. No offense No, I didn't like it wasn't even penny. It was pennies owner I didn't like the energy that I was getting from her so we have to like really nail this It's very bread-winning housewife of this.   It's just it depended on what treat he was being given at that time It was the pepperoni at the pepperoni like when we go to CVS. Um, I have to get pepperoni Yeah, the pepperoni I had him act in for a meal. What was that? All right guys I'm giving you my family tree because I mentioned this yesterday's vlog in everyone. I just don't like this shot And he really just means she doesn't like the shot when I'm in it Yeah, I just had a year at a dawn. Thank God She's gone. All right guys I'm giving you my family tree because a lot of you guys said that you needed it because I know that it's confusing So my immediate family is my mom my dad my little brother my little sister my parents split up they both remarried when I was in seventh grade and My dad married my stepmom and then my step siblings who are triplets and they're also in the same class as my brother So there's four of them, but they go to different schools are on the same school districts that Seth is one of them Okay, then I have three on my mom's side one of them passed away and other two My stepbrothers like 11 months older than me my step sister who is Sophie's mom who I'm with a lot is a Six years older than me how old am I so I hope that explained things I know it's probably confusing and then cut illicit my cousin and Yeah, even Dom gets confused. So yeah, I'm a big family So I just wanted to clear that up for those asking we're currently in the sonic drive-thru Fitz dude. How you doing?   I'm so excited for his grad Cat pick it's gonna be so cute Dom does not care. So oh, sorry. I just saw some very shocking on Facebook All right guys, so that is it for today's vlog Hope you enjoyed at my strawberry limeade. Anyways, that is it for today's vlog I'm just cleaning my kitchen right now just organizing things, you know Hope you guys enjoyed and I'll see you guys tomorrow for the last vlog week


So, we're really excited to announce that we will be doing a Cinco de Mayo special in May that's going to be Monday, May, the 3rd through Friday, May 7th, and we're really doing that in honor of the holiday, but also to give some of our wonderful adoptable pets homes. So, the special is running at $5 adoption fees, and that is going to include a spay neuter surgery, microchip, inoculations, and heartworm test for dogs. So, all that's covered in your adoption fee, you're more than welcome to just come on down. Please keep in mind, we do have restriction on the amount of people that we can let in the building right now due to COVID. So, only 3 people at once, but if you just bear with us and be patient, we'll get you in as soon as we can. If you want to see our adoptable dogs ahead of time, you can just check that out on pet finder. And if you have a dog already and you want to do a meet and greet, then bring your dog on down and we'll make sure we're getting our staff to arrange those meet and greets for you in our outside kennels. If you have any questions, we can be reached at 803-776-PETS, or you can, again, find us on petfinder.com, or come visit us at 127 Humane Lane, and that's in Columbia, just off of Shawford.