Welcome to class 7 on topics in power electronics and distributed generation. In the last class, we are looking at symmetrical components techniques and looking at models of the line transformer etcetera. Today, we will continue with the transformer model. We will look at the phase relationship between the windings of the transformer. And if you look at the typical 3 phase transformer, you can have y y delta y delta delta variety of 4 combinations. And typical assumption is that y y and delta delta is at 0 degree phase shift. So, typically these are considered 0 degree phase shift, but by selecting the dot points and the appropriate interchanging the terminals of the transformer, it is possible to get 180 degree shifts, 60, 120 degree shifts etcetera depending on how the actual terminals are labeled. If you look at delta y or y delta transformer, again you would typically expect them to have phase shifts of 30 degrees. We will see that it is possible to get 30 degrees, 90, 150 degrees etcetera depending again on the sense of the winding and how the windings are connected. We will do this through a couple of examples. So, if you look at delta y transformer, which is shown in this figure. So, your primary is connected in delta. And if you look at the windings, say winding 1 is connected between phase A and C, winding 2 is between B and A and winding 3 between B and C and B. And then you look at the corresponding windings on the secondary, you will see that phase A on the secondary is in phase with winding 1. So, this is winding 1 on the secondary. Similarly, you would have this is winding 2 on the secondary and this is winding 3 on the secondary. So, you have V A C on the primary side in phase with V A on your secondary. And you have now, if you look at the line to line voltage on the secondary, you take V A minus V C to be V A C and you can see that your delta leads your y by 30 degrees. So, if you now look at the second case over here, where you have a change in the dot points and the way the windings are connected, you have now windings 1, 2 and 3 connected on the delta side as in the previous case. And the corresponding windings on the secondary is winding 1, winding 2 and winding 3 and the dot points are brought in. So, if you look at V A C on the primary, now that is now having a going to the secondary winding on C. And you can look at what V A, V B and V C would be in this particular case. And you can see, now if you plot V A C, it is V A minus V C. Now your delta is lagging your y by 30 degrees. So, you can have a delta y transformer, depending on your winding configuration, you can have plus 30, minus 30, plus 90, minus 90. And now, if you look at both the y y delta y transformers, it is possible to have every 30 degree point on your clock, can be obtained with the winding connections on your transformer. In this particular case, and then to get the actual phase shifts, you can the straight forward way to do it, would be to actually look at the wave forms on your transformer to see what your actual phase shifts are. Or you have to go in, take a look at your dot points, the sense of the windings and how it is connected in the physical transformer to find out what the expected phase relationship between your primary and secondary is going to be. So, you cannot just say, this is going to be just 30 degrees lag all the time, you have to actually look at what exactly is the physical device that you are handling. So, if you look at, then the next component, which would be machine, you can have synchronous machine. And if you want to look at its sequence components, then you have to ask, in what time frame are you looking at the sequence components of the machine. And if you are doing it for fault analysis, and your fault time durations are of the order of a few cycles, say 10 to 100 milliseconds or 100s of milliseconds, then you are looking at the transient time constant of the synchronous machine. So, for the analysis, you can then look at what your positive sequence, negative sequence and zero sequence models would be. And your positive sequence model is that of your voltage, induced voltage, which is your EMF, which would be close to 1 per unit. And then your transient impedance, which would be your value for your Z plus. If you look at your negative sequence model of the machine, then you have no back EMF, because the induced voltage is positive sequence, your impedance again is your transient time constant Z minus. If you look at the zero sequence, it would be the zero sequence of the machine. This is for a machine, where you connect to the neutral point, assuming that you need to feed a four wire system, in which case you have a Z naught as your zero sequence impedance. And if you physically connect impedance to the neutral, then you would have Z naught plus three times Z n would be your effective zero sequence model for the machine, along with the neutral impedance. So, with these models, we can now look at what would happen, when you have an unbalanced fault in a system. So, to analyze an unbalanced situation, such as a single line to ground fault, essentially you need to identify the source, the line on which the fault is occurring. And maybe if the load is significant, maybe you can have models for the load also. And your source, your line, the loads can be represented with the sequence models. And we will assume again without loss of generality, that your fault is happening on phase A. It can happen on any phase, but for analysis without loss of generality, you can assume it is phase A. So, if you have a fault with fault impedance Z f, you have a voltage on your phase A, which is equal to V f. And you have no fault, and you have a corresponding fault current I f flowing through the fault. And you have no fault currents in phase B and phase C, because they are not connected to the point to the ground, at which the fault is occurring. So, you can actually model this line by 3 current sources I f A and I f B.  And your I f B is equal to 0, and your I f C is equal to 0. And replacing your fault impedance with these current sources will not change the circuit in any way, because your current that you are actually extracting is exactly the same as what you had with your fault impedance. So, at the point of fault you have V A is equal to V f is equal to I f Z f. So, you can now write your sequence components of your voltage and current at the fault. So, you have V A and we know our V f is equal to V A and is equal to now if you take the first row of this matrix multiplication you get V 0 plus V plus plus V minus. And if you look at your corresponding currents you can write your fault currents I f 0 I f plus I f minus as 1 third I f is the fault current which is happening on phase A, phase B and phase C has 0 current at the fault. So, if you look at your fault current in terms of the sequence components you have I f 0 is equal to I f plus is equal to I f minus and this is equal to I f by 3. So, if you so essentially now if you look at the constraints that you have you have your 4 your V f to be equal to V 0 plus V plus plus V minus and the magnitude of the currents flowing through this sequence component models are equal. Then essentially what it reflects is a circuit that is connected in series where the total voltage is a sum of the individual voltages and the value of currents going through is the same. So, you have components that are connected in series. So, if you look at the model of what would be the equivalent sequence model to analyze this particular fault you would have the three components connected in series. So, if you look at what goes into each of these blocks you have the positive sequence part of your circuit put into one particular part of the model. Then you have the negative sequence part then you have the 0 sequence part they are all connected in series. So, your I f plus I f minus and I f 0 they are equal and which is in turn is equal to I f by 3 and if you look at the total voltage across the three components that is equal to your V f which also happens to be your V a at the point at which the fault is occurring. And similar to what we have done over here for single line to ground fault you can actually create models for to analyze other varieties of faults such as line to line fault line to line to ground fault open conductor faults. And this type of analysis would be there in a power systems textbook. So, we will not go into the detail we will just look at a particular example a common case of fault is a single line to ground fault. So, with this we will look at an example where we have a synchronous machine feeding a particular line and you have a circuit breaker which you want to protect the line or the loads connected to the line. And you have a fault on this line and you want to look at what your three phase fault current would be and what your single line to ground fault current would be. And then determine if you connect what would be the value of neutral current neutral reactance that you may want to connect to make sure that both the current levels stay similar. So, in this model we will take say this is a synchronous machine this might be a round rotor machine non salient pole machine. So, we will take x s to be say 110 percent your transient reactance to be 30 percent and your 0 sequence reactance to be 10 percent. So, if you now look at what the model would be for a three phase fault on that particular machine the circuit model would be quite straight forward one per unit your reactance that limits the current is j point 3 and you are considering a solid fault and the resulting current is your i f and you can get your magnitude of i f. So, you would expect fault current of the order of 3.3 per unit to flow when you have a solid three phase fault on the terminal at the output of the machine. So, now the question is what happens when you have a single line to ground fault. So, for the single line to ground fault you take your sequence components and assemble the network in series. So, your negative sequence model is just the impedance your 0 sequence model. So, you get i f by 3 and you can calculate i f magnitude to be 4.3 per unit. So, you can see that your single phase fault now results in higher fault current than your three phase fault. So, next you could ask what would be the value of a reactance that you would connect to the neutral of the machine to make sure that your fault current stays similar to the three phase fault. So, if you connect a neutral impedance essentially what you would have is your i f by 3 you want to be 3.3 per unit divided by 3 and you can calculate your Z n to be about 7 percent. So, if you had added a 7 percent reactance to the neutral then your single line to ground fault current level would be similar to that of the three phase fault current level. So, now that we have seen how to calculate faults under different fault conditions including unbalance then we can ask the question what does it mean to protect some component. So, we will look at the simplest case where you are protecting a conductor a piece of wire. So, if you want to protect a piece of wire it means that if you have fault you cause energy dissipation in the conductor and you want to ensure that the energy dissipation does not cause damage either to the wire or to the insulation of the wire right can be damaged to insulation or to connectors where are the mounting points. So, whatever is required to ensure that wire is in place those things also need to be factored in when you are looking at conductor protection. So, we will take a look at a wire. So, if you have a wire of a given wire gauge we know it is a cross sectional area if it is a in say meter square and the length of the wire is l in meters and the resistivity of the conductor is rho in ohm meter and the density of the conductor is say d. So, this is k g meter cubed and we will assume that specific heat capacity of the conductor is c and this is in joules per k g per degree centigrade. So, you are talking of temperature rise. So, centigrade and Kelvin is equivalent and we will also assume the fault current level is I f. So, the fault current level is determined by your upstream impedance and your voltage behind it and your fault duration is a t f in seconds and this is determined by your protective device which has to clear the fault. So, if you look at then the resistance of the conductor you know the resistance of the conductor is rho l by a is the value of the resistance in ohms and the energy dissipated during the fault is I square r is the power dissipated and I square r for a duration of t gives the energy in joules. So, E f is a energy dissipated in joules. So, if you have a conductor of weight we will assume that the area of the wire is a the length is l and d is the density. So, d a l is the weight of the wire you can assume may be some cylindrical tube or. So, you could make some assumptions and look at what the weight of the wire is and you get the weight then you can calculate the temperature rise as the maximum temperature would be your nominal temperature at which it was operating before you had the fault plus your energy that is deposited during the fault divided by the weight into its specific heat capacity. So, if you now write down the values of these particular components essentially what you would get is a relationship between what your maximum temperature is and your parameters of the circuit you could assume that say for example, for a copper conductor copper melts at about 1080 degrees, but you do not have to wait till it melts you can have a copper softening. So, if you are having it under compression and some crimping crimmed circuit you might see softening at around 400 degrees centigrade beyond which you can have mechanical deformations etcetera. If you look at the insulation your PVC insulation will start getting damaged at 160 degree centigrade and if you look at more sophisticated insulation such as XLP or cross linked polyethylene you are talking about may be 250 degree C. So, you are talking so you get a feel for what the temperature can go up to and now you can write your maximum temperature as now I square T f times resistance divided by the weight into specific heat capacity. So, you can bring out your I square T f and you will get a relationship between I square T f for the conductor and the maximum temperature that you are allowing for the conductor times the density specific heat capacity divided by the resistivity times your cross sectional area square. So, you can think of it as some k square a square is essentially the I square T beyond which the particular piece of wire particular conductor will get damaged. And essentially what this means is that if you have a protective device which is protecting this particular conductor its I square T has to be less than the value of the I square T at which you are causing damage to the wire. So, the protective device should have a lower value of I square T compared to the value that you have for your conductor. The second thing is if you look at if you want say to look at what else you could do if for a piece of wire if you double the area of cross section essentially its ability to withstand a fault is getting enhanced by a factor of 4. So, you take a wire which is twice as thick it can end your 4 times the I square T as the wire of half the cross sectional area. So, with that we also need to keep in mind the assumptions that you have. So, we are assuming in this particular case all the heat that is deposited in is going into raising the temperature. So, we are neglecting or cooling effects. So, given the short time duration over which this is happening that might be reasonably true, but if your fault is occurring for much larger time duration you may have to give factors for your cooling effects might change the T max. It also ignores that the parameters that you typically take for resistivity etcetera is temperature dependent. So, if you take a fixed parameter then obviously you are going to have an error. So, this gives you an idea of what the value could be your actual I square T can have need additional factors to be considered to look at what exactly would be the point at which your wire can get damaged because you know that obviously at higher temperatures the resistance would increase essentially reflecting in the resistivity being a function of temperature. So, similar to what you have done for the wire you could actually do similar analysis for other types of components such as windings coils in transformers machines etcetera to look at what would be the level at which you can cause damage to the conductor. So, the other thing that you could look at is what would be the typical parameters say if you are considering different types of materials if you look at say copper. So, you have copper's resistivity is 1.7 into 10 to the power of minus 8 ohm meter it is density is 8.9 into 10 to the power of 3 kg per meter cube it is specific heat capacity is 0.4 into 10 to the power of 3 joules per kg per degree centigrade. If you look at for aluminium say you have aluminium conductors rather than copper conductors you have 2.82 into 10 to the power of minus 8 ohm meter for density it is 2.9 into 10 to the power of 3. So, the resistivity of aluminium is not as good as that of copper its density is having a smaller value because it is a lot lighter its specific heat capacity is 0.9 per degree centigrade. So, you could get a feel for what would be the resulting properties if you have these different types of conductors. So, we will look at an example to look at a piece of say 12 gauge wire and see what it takes to protect it. If you look at the ampacity of the wire it is roughly 25 amps if you look at the wire tables. So, you should be able to carry that level of current and if you look at again the wire tables would give its cross sectional area cross sectional area of the wire is 3.4 mm square its diameter is 2.1 mm corresponding to 12 wire gauge. We will consider a unit section as you saw in the formula previously the length gets cancelled out in the I square T expression we will consider a unit length of wire. . So, if you look at the resistance of the conductor this is now 5 milli ohms per meter would be the resistance on a per unit length basis and its volume again for a unit length is 0.3 I would say it is volume per into 100 cm cube 100 centimeters in 1 meter. So, that gives you its volume and then you can use that to calculate the weight is turns out to be about 3 grams per meter. If you look at the specific heat this turns out to be 0.4 joules per gram per degree centigrade and if you look at the fault current level the fault current level is limited by the upstream impedance to 500 amps. So, it is about 20 times its ampacity. So, during a fault you get a high current flowing through the circuit and then you can calculate say you have a circuit breaker which now clears it on a nearly instantaneous basis. So, we will assume that your T f the fault duration is 5 cycles 100 milliseconds. So, next you can calculate what is the energy dissipated during the fault duration.  So, this is about 125 joules per unit length of the wire and if you look at then your corresponding temperature rise your delta T is the energy dissipated divided by your weight into specific heat capacity. So, that turns out to be about 105 degree centigrade. So, if you are using a conductor with PVC type of insulation and your ambient was under nominal conditions your wire was operating at close to 50 degree centigrade in your cabinet. Then during fault if you have a rise of 105 it is getting close to the point where it is damaging the insulation. So, you could consider a few options at this point. One option is maybe you could look at a protective device which can operate in a quicker manner may be 3 cycles rather than 5 cycles. Many times you do not want to design your own special circuit breaker. You want to use the commercially available device. So, you might be restricted in terms of how quickly it acts. It the commercially available device might be 5 cycles might be what it is instantaneous trip duration is. The other thing that you could do is maybe you could see if your fault current level can be reduced below 500 amps which would give you again margin in your temperature. Again it may not be possible to increase your temperature under your source impedance because it may not be directly under your control. So, your first option was to C F T F can be reduced. The second was whether I F magnitude can be reduced. The other thing that you could do which might be more directly under control is may be instead of 12 gauge wire you use a thicker wire you might choose a 10 gauge wire. Because you saw that your I square T goes as a square. Now using the thicker wire will reduce the temperature to which it would go during the fault duration. So, some of the things that you can see from this example is the fault withstand capability of the wire use the parameter k that you saw in the expression over here depends on number of factors it depends on the material whether it is copper, aluminum or some other alloy.  So, you will have to look at the surrounding materials you will have to look at the configuration whether this cable is sitting within a sheath or whether there are multiple conductors whether there is reinforcement within the cable. So, you will have to look at these factors to actually determine what is the level at which you can you need to protect the wire and then select the appropriate protective device in an appropriate manner or change the configuration in your design of what is the conductor that you would use. So, with this background now we will look at what it means to actually do coordination in on a distribution system. So, we will look at the example where say you have couple of circuit breakers upstream breaker and a downstream breaker and you want to coordinate the operation of the two breakers. So, we will look at an example where you have a source you have three buses bus 1, 2 and 3 and you have the loads at each of this buses 60 amps at bus 1, 50 amps at bus 2, 100 amps at bus 3 and you have two circuit breakers circuit breaker 1 protecting zone 1 and circuit breaker 2 protecting zone 2. Zone 3 is whatever is downstream of bus 3 and you have wiring that these wiring could be having different ampacity levels. So, you need to protect them appropriately which could be the reason why you have couple of breakers and then the question is what does it mean by having coordination between the two breakers circuit breaker 1 and circuit breaker 2. So, if you have a fault in zone 1 obviously, the protective device that needs to operate is circuit breaker 1 and if you have a fault in zone 2 the fault has to be created by C B 2. If you have fault in zone 2 what you want to avoid is nuisance stripping of circuit breaker 1 because you want to may ensure that C B 2 operates before C B 1 acts. For some reason if C B 2 fails then essentially you want to have C B 1 provide bracket protection to the system and by if circuit breaker 2 fails they may potentially be some damage to zone 2, but you do not want damage spreading to zone 1. If similarly if you now have a fault in zone 3 essentially it might have its own local protective devices, but if those protective devices fail you do not want the damage from zone 3 to actually affect your zone 1. So, to do this analysis what you have to do is get the data on what would be the ranges of fault current levels that happen whether the fault is occurring close to circuit breaker 1 or further away close to circuit breaker 2 depending on your location depending on the type of fault whether it is a three phase fault single phase fault whether you have solid fault or some impedance in the fault you can get range of current levels that could occur in the circuit and you want to ensure that get a feel for what is the range that you are dealing with. So, we will assume that you have done your analysis and you have identified range of current levels for this particular circuit and for the circuit now you for example at bus 1 you found that the range of fault current level is between 1000 and 1400 amps and the load at that particular bus is 60 amps the line the nominal current that the circuit breaker would see is essentially the load from its downstream load which is essentially 50 amps plus 100 amps that would be its nominal current. So, you put up a factor of safety of 1.5 and say your pick up current level for your circuit breaker 1 is 225 amps. Similarly, for circuit breaker 2 you find that the you do your analysis and find the range of fault current levels. So, we have indicated that the fault current level is going to be between 600 and 1000 amps the load at bus 2 is 50 amps and the breaker itself will see a nominal current level of 100 amps. So, we will take a factor of 1.5 and take its pick up current level as 150 amps and the downstream fault downstream of bus 3 in zone 3 has a range of current levels between 450 and 600 amps. So, with this the question is how do we do coordination of these breakers. We will also make an assumption on the protective devices that are used. So, we will use a circuit breakers with definite time delay of 2 cycles of 40 milliseconds and extremely inverse characteristics. We will assume that reset time is 30 seconds for both the breakers and we will assume that the i square t in zone 1 is 2 into 10 power of 6 ampere square second and for zone 2 is. So, next we can calculate what your a value for these circuit breakers would be and we saw in a couple of classes back we saw the relationship between your a and your circuit breaker pick up current and your i square t for extremely inverse characteristics. We have a for C b 1 which is roughly given as i square t divided by i square pick up because a by m square would be your trip time.  So, your a of your circuit breaker should now be less than 39.5 seconds for circuit breaker 1 and a for circuit breaker 2 is given should be less than 44.4 seconds. You know the i pick up value for the each section each zone and you should be able to calculate your value of a. So, now you have your parameters for your circuit breaker will take circuit breaker 1 p is 2 b is 0.04 seconds and your a will take a value less than 39 will take a is 30 seconds and for circuit breaker 2 p is 2 because of its extremely inverse characteristics b is 2 cycles and will take a to be 35. And we will see with these parameters whether you could achieve coordination at the range of current levels that were indicated in the data that you got from your analysis of fault current levels. We will do that in the next class.


The United States. Mr. President, Senator Domenici, ladies and gentlemen, the Young American Medals Program is 32 years old this year, much older than any of the fine young people who will receive their medals today. This is a wonderful program because it does a lot for the spirit. As you know, Mr. President, we search the nation, including its outlying possessions for the young people who come to Washington each year to receive their medals. Every governor is invited to send us nominations, which are carefully screened by the Young American Medals Committee. The hardest part is making those selections. Dozens of very strong candidates are reviewed because a statute that established the program in 1950 permits no more than two service medals to be awarded for any given year and no more than two bravery medals. The track record of this program over nearly a third of a century is unrabutable evidence that America still produces extraordinary young people. All of the 1980 and 1981 recipients meet that standard, having performed either acts of the highest bravery or acts of outstanding community service. The medals you confer today, Mr. President, honor the deeds of the six young men who showed a readiness for life, surpassing that of many persons two or three times their age. The service medal winners displayed initiative, a decisiveness, a leadership, all qualities that our nation needs today as never before. The bravery medal winners showed these same qualities and, in addition, sheer physical courage that leaves us amazed. These young men, Mr. President, are in one sense a representative of America's youth. They have been busy with the business of growing up. But in another sense, and the presentation of these medals today is a recognition of the fact they are exceptional. They have gone beyond their peers. They have reached higher, tried harder, dared more. They have summoned energies that was unreasonable to expect they would have. In short, Mr. President, they are the best. And now, sir, I put them in your hands. Thank you very much. Ladies and gentlemen, let me just take a moment to say a word about all the recipients of these medals. You know, it's frequently said that young people need heroes to look up to and emulate. But in this ceremony today, it's we older people who are doing the admiring and finding inspiration in lives younger than our own. And this is especially fulfilling because it serves to remind us of the caliber of people who've been leading our country in a few years. It also illustrates how strongly rooted the tradition of service and heroism is in America's young people. You know, Nathaniel Hawthorne once said that heroes can be heroes only in a heroic world. What he meant, of course, is that service and bravery can be honored only in a society that puts a premium on those qualities. When we honor those who in service and bravery stand out amongst us, we're reaffirming our own most deeply cherished beliefs and traditions. John Terry is awarded the 1980 Young American Medal for Service. John is honored for having taken personal responsibility for the appearance of his street in Philadelphia, not just in front of his house, the whole block. For several years now, he has been regularly sweeping up, cleaning up the entire block. And he doesn't do this because someone told him to. He doesn't get any money or merit badges or even much in the way of formal thanks for it. John, you looked around you in your hometown. You saw things that needed improving. And instead of writing to Washington or city hall, you went out and got the job done yourself. And John, I might say it's really good to see you again. You see, usually, ladies and gentlemen, I never meet any of the young American medal recipients until they come here to receive their medals. But I met John last year in Philadelphia where they consider him an example for young people, for adults, for the whole city. I had heard about him. I think, John, if I'm correct, it started with a nearby neighborhood park. And John decided it needed cleaning up and cleaned it up. And from there on, he took on the chore every day of the block in which he lived. So that's another spirit of American volunteerism. And we needed not just in Philadelphia, but throughout the entire country. So we didn't know this would happen when we met, did we? John, but congratulations. That was John's sister that I met also in Philadelphia who took that picture. And they both of them said, it was done just because that's the way their mother had raised them to do things. Well, Jeffrey Blake is awarded the 1980 Young American Medal for Service. As a longtime member of his country's American Red Cross chapter, Jeff has an extraordinary record of accomplishment. His record includes the establishment of a Red Cross communications system and a disaster response team that has rendered assistance at the scene of many fires and other tragic and unfortunate events. One of the things that has most amazed foreign observers of American democracy, likely French philosopher de Tocqueville, who came here 140 years ago to look at this miracle that was America. And what he discovered was the astonishing capacity of Americans for helping one another. Jeff, you've done truly outstanding work with an organization that was one of the first to earn Americans their reputation for compassion and humanitarianism. Your work carries on this tradition and has already helped hundreds and perhaps thousands of people. And Jeff, I want you to know how proud all of us are of you. Congratulations. Robert Noble is awarded the 1980 Young American Medal for Bravery. One evening, shortly after he'd graduated from high school, Bob Noble of Fredonia, New York was at a party when he and his friends heard a tremendous collision on the highway nearby. And when they got to the wreck, they found the car in flames. Bob climbed into the burning automobile several times. He removed two persons who as it turned out died of their injuries, while one was dead already as he discovered the other died in his arms. But he also saved a woman who otherwise would have surely died in the fire. One thing that should be mentioned about Bob is that he had to overcome urgings of friends who warned him not to get involved in that rescue. It wasn't just that they were warning them of the danger, they were in effect arguing that it just wasn't smart to get mixed up in something like that. But he wouldn't buy that argument. He didn't really even listen. He went to that car. He chose to risk his life repeatedly to help people he didn't even know. It was a grisly, harrowing experience. But a life was saved. Someone has said that heroes may not be braver than anyone else. They're just braver five minutes longer. Now, you were also braver five minutes before. Michael Brown is awarded the 1980 Young American Medal for Bravery. Michael Brown of Dixon, New Mexico. That just struck a nerve with me, D-I-X-O-M. I'm from Dixon, Illinois. But when he was 13, he acted alone in making a hazardous climb in the dark to aid a severely injured hiker high on a 300-foot-high mountain ledge. For several hours, hoping that rescue workers would find them, he clung to her in the darkness, keeping her from sliding over the edge. Michael's a special kind of boy. He lived alone in an adobe house in that mountainous area. No electricity, no frills, very little of what we've come to think young people need to grow up right. Well, I guess we're wrong. The grown men and women who know this young man, especially the rescue workers who came to take over after he'd been single-handedly preserving that young woman's life for hours in the rain and darkness, will tell you they don't come any better.  The 1981 Young American Medal for Bravery would have been presented today to Jeffrey Jones from Lancaster, Pennsylvania. But unfortunately, that's not possible. With us today are Mr. and Mrs. James Jones, who will accept the Young American Medal for Bravery on behalf of their son, Jeffrey Jones. Jeff, an 18-year-old volunteer fireman, died while attempting to save three rescue workers who had been overcome by lethal fumes in an underground tank. It was for that sacrifice that he was chosen to receive the medal. This is a reminder, a sad one, that we honor members because they take great risks, and sometimes they pay the ultimate price. Rainier is awarded the 1981 Young American Medal for Bravery. The incident that took Jeffrey Jones' life nearly took Mark's life. Mark, 18, and a volunteer fireman was also overcome by the poisonous gas, but he regained consciousness briefly and was able to grab a rescue line. It all started when an eight-year-old boy fell down a narrow pipe into an underground tank. Two paramedics and Mark, and finally Jeff, went down that pipe. A little boy's life was saved barely, and Mark here had a very narrow escape. But when it was over, three men were gone. We're proud, of course, very proud of them, and Mark, we're proud of you. We can only wonder at the bravery that sent Jeff and Mark into that tank. They knew the two paramedics had already passed out, but they felt they had to try. And that, of course, is what makes a hero. He has to try. He may measure odds and weigh the chances, but his heart seems to take over and make the decision for him. These medals we've given out today give us all something to think about. They're a testament to how good people can be, and especially how remarkable young Americans can be. We're grateful to you all for coming. God bless you, and God bless these wonderful young people.


This is Wainlund Chao and welcome to negligence torts and professional liability, module 4b, part a. In this part, we'll do an overview of the different elements of a negligence tort and also look at some special considerations in applying negligence tort to professionals. Before we focus in detail on negligence torts, let's take a step back for a moment and ask the general question. When can we make someone someone else legally liable for a harm or loss that we have suffered in a previous module? We've looked at contracts specifically how contracts are formed and once they are formed how how a breach of contract occurs? So that's when someone that we have a contract with has failed to perform one or more terms of that of that contract. So if there is a breach of contract the the other party the innocent party has a right to sue for the losses or damages that arise from that breach of contract. Also in a previous module, we looked at intentional torts. That's where someone has intentionally committed an act that has caused harm and the victim of that harm has a right to sue for for the value of that of that loss or harm. In this module, we'll look at negligence tort where someone has accidentally committed an act that has caused caused harm. Let's now do a quick quiz to make sure you have a clear understanding of the difference between a negligence tort and an intentional tort. On the left hand side of this chart is a list of different events where I'd like you to do is try to identify whether each of these events is a negligence tort or an intentional tort. So please pause this video at this time to attempt these questions. The first event is punching a person out of anger. So that's an intentional act. So that's considered to be an intentional tort which would which would be specifically the tort of battery. The second event rear-ending another car because you weren't watching traffic. There you caused the rear-ending accidentally. It was caused by your carelessness. So that is considered to be a negligence tort. The third event failing to leave someone's premises after being told to do so. So that is an intentional tort. You intentionally fail to leave the premises and that specifically is considered to be the tort of trespass. The next event is spreading false rumors about a comparator's product. So again that's an intentional act and that's an intentional tort which is called injurious falsehood. And the last one an accounted misreading tax legislation and giving wrong advice to a client. And that would be negligence. The accountant accidentally misread tax legislation. The account the account did not intentionally give wrong advice. So that is considered to be a tort of negligence. In this module we'll look at all the different elements of a negligence tort. The first element that we need is called duty of care. The question there that we that we need to determine is you know am I obligated to you to act care? Carefully do I have an obligation to act carefully you know towards you in other words? If the answer is yes there is a duty to act carefully. The next element we look at is standard of care. The question there is you know did I act carefully enough or you know how carefully do I how careful do I need to be? So there if there is a breach of standard of care meaning that you know the person did not act carefully enough in other words they were negligent. The next element we look at is causation of harm. The general question we ask there is did my carelessness cause the injury or loss? If there is causation of harm the last thing we look at is defenses. So the issue that we examine there is you know whether or not the victim the person who is the plaintiff the person who started the lawsuit whether or not that victim should be partly or wholly responsible for the loss or injury like did the plaintiff do something to to actually cause that harm or loss. A particular class of people who is often sued for negligence is professionals. Professionals may include people such as doctors, lawyers, accountants, engineers and financial advisors. Professionals may be sued for negligence by their own clients but also by people who are not their clients at all. The courts have developed special rules for professionals in applying negligence towards rules regarding the the determination of a duty of care for statements made by professionals and also rules regarding the appropriate standard of care to apply for professionals. We'll look at those special rules in detail. The thing to keep in mind with professionals is that most of them are required by their governing body to have liability insurance. For example CPAs are required to participate in the Chartered Professional Accountants Professional Liability Insurance Program.


What's up guys welcome to today's vlog today we're going to be going over one specific technique and that is a dry and wet cutting technique called stroking so I'm going to show you guys how to do it with your scissor and I'm also going to take you over to the mannequin and I'm going to show you guys how to cut hair using the technique as well. The thing I want to talk about first is the scissor so we're going to be cutting dry hair today and I'm not going to be using a dry cutting scissor so I want to share with you guys why I chose not to cut with a dry cutting scissor and the reason for that is most dry cutting scissors will push the hair a little bit. They're meant to glide through the hair so that you don't get all that tugging and pulling it's just a better experience for dry cutting which is great most of the time when you're using it for slide cutting techniques point cutting all those different things it feels really good. Now when you're doing a technique like stroking you want to make sure that you're gripping the hair as you're cutting so I'm going to choose today to go with the Mizetani type K. This is a medium range scissor so it's in the medium price point about $600 so if you guys are looking for a new scissor check out freesaloneducation.com and you can see this scissor on there so I'll link it below so you guys can check it out as well. I want to start off by saying that you can use any scissor to do this technique I've used many scissors throughout my career I started in beauty school with really cheap scissors and I worked my way up and now you guys know I use Mizetani scissors. Mizetani scissors in my opinion are the best scissors there are in the industry so you can do it with all different levels of scissors. Now there are things in your scissor that make it easier to do the technique. Things that I really like are to make sure that this thumb ring right here has a little groove in it. What that does allows a couple of different things so it allows me to cut with my thumb halfway in the hole just like that. That makes it easier to cut on top of your fingers and also when we're doing this stroking technique it allows me not to have my thumb all the way in the hole of the scissor so it allows me to move the scissor back and forth a lot easier. So let's show you guys how to do the technique so that you guys know what I'm talking about.  Now if you don't have that groove what you're going to want to do is just twist your wrist up a little bit so that your thumb is in the hole enough to open and close the blade without slipping. So that's the only thing that's going to make it a little bit different.  Now the key thing with this technique one thing that I've always thought of is you remember how you used to make a pencil look like it's rubber as you move it back and forth. So that's how you want the blade to move as you're cutting on top of your finger. You want it to shake up and down as you're cutting that's going to allow the blade to open and close give you a smoother movement with the blade. You don't want to see your hand going a mile a minute like this. You can but it's just easier to move the blade have your hand move just a little bit and have the blade move up and down like this.  So you're cutting open close open close open close just like that work your way down the section and cut. Now what I like to do when I was first learning this technique was sit at in front of the TV if you guys are watching the TV show whatever you're doing and just work on this motion just like this opening and closing the scissor and getting faster and faster at it so that no matter what as you're working the blade back and forth it's just an automatic movement that happens so it makes the technique when you put hair in your hand a lot easier to do. So we're going to get over to the mannequin I want to show you guys cutting hair in that way show you the effects that it creates hope you guys like this video let's get started with our step-by-step here we go. Okay so a few tools make this technique a lot easier this is the brocato vibra straight iron so what I'm going to do is just go through polish the haircut so let's assume that I've done a bob haircut already that's how this mannequin sits currently so we're just assuming we've cut our structured cut now I'm going to go through and create more texture and movement with the stroking technique so I polish the hair using the vibra straight iron which allows the hair to fall more uniform so when I'm cutting it dry I can see the weight and how it's shifting throughout the haircut so I just go through polish mid shaft to ends the blow dry we focus on the base and now you can see this shape the overall shape of the haircut as it sits currently now what I want to do is just tighten that shape up a little bit bring up the elevation so that the the graduation doesn't start so low and the density doesn't start so low so what I'm gonna do first is section off right underneath that crown area so where the hair would kind of blanket over I go and I create a nice triangle section the highest point at the the kind of low crown area and then going right behind the ear I'm gonna pull everything straight out from me creating more of a square look to the back of the head shape and here's a little trick that I like to do I like to put a little oil on the hair so I get slip with my fingers so I don't want to have a ton of tension or stickiness in my hand so I use the Joico this is the K-Pak color therapy restorative styling oil so this is really just a leave-in treatment but it gives a nice slip to the hair it's also putting a treatment on the hair at the same time so it's kind of a win-win for the guest it's good and also for doing this technique you don't want your fingers to stick to the hair so it allows that slide so starting off the technique we talked about the opening close of the scissor so as I come up I'm opening and as I come down on the hair I'm closing using just the tip of the scissor a lot of people when they do this technique for the first time they want to go in with the middle part of the blade which is usually where a lot of people like to cut but you really just want to focus on using the tip that's what's gonna give you that structure it's what's gonna help you cut lines with this technique so just really focus on my finger angle everything's pointing up my elevation is up and my over direction is straight out so there will there really is no over direction everything's coming straight out from the head to create a nice foundation in the back of the head shape so that we're not pushing too much weight forward also look at the size of my section the thicker the section is the harder this technique is so when you first start off doing it make sure you take nice tiny sections maybe in a half an inch at a time and work your way through so you can already see how I've collapsed that shape on the interior of this cut now we've got our exterior that we're gonna go through and cut as well before I do that I'm gonna go through and detail the outer perimeter this you could do at the very end if you want to I like to really see that shape unfolding so I'm gonna go through and just polish out that line again using the tip of the scissor so the type K is great because it's got a nice strong blade it allows me to start to see that shape now you could see how long that top is I'm gonna go through and do a little bit of the stroking technique on the top as well just to lighten it up so again no over direction everything's coming straight out from the head opening as I come up closing as I come down but I tell everybody when I'm teaching this technique hands-on is slow and steady there's no reason to rush through this technique so make sure you go nice and slow get the technique down and as you get better at it you will get faster it's a pretty good visual I think from the top you're really seeing when I'm opening and when I'm closing it I also didn't speed this video up so that you guys would hopefully be able to see how that technique is working through the great part about cutting hair dry as opposed to cutting it wet when you're cutting hair wet it sticks together so you get harder lines which in turn can create some density throughout the haircut and give you weight lines in places that you didn't want when you go in and cut it dry all the hair is separated it's all its own piece of fabric so as I go through and I cut it I'm getting a more of a diffuse line which doesn't build up as much density so I don't get those weight lines throughout the cut now we're gonna work in the front fringe area I'm leaving a slight asymmetrical feel to the front so the right-hand side of the mannequin is gonna be longer than it is on the left hand side I'll show you why in a little bit but we're going through I'm just over directing that entire top section over to me on the opposite side opposite side from where the the person is gonna wear it so I go through I do the stroking technique down creating that line creating that separation the texture and then when I push it back over you can see the angle that it creates this is great for people that get too heavy of a bang or too heavy of a face frame it just really breaks it up so now I'm going to throw in the joyco this is the iron clad thermal protectant spray it's really light hold but it's great for thermal protection and also allowing me to kind of create my style with the iron without it being too crunchy and then I can go in with a finishing spray once I get the the style set but this product is great for really the workability of the style so what I'm doing is with the vibra straight iron I'm bringing everything just like I cut it over to the opposite side giving it a nice bend with the iron you can curl with this iron you can straighten with it and then what I'm going to do is kick it back over to the opposite side which will give it a nice little flip and movement on to the opposite side so when people want that that side swept bang this is a great technique for doing that creating that look even if you're not working with a bob if you're working with longer hair whatever it is iron everything to the opposite side give it a little curl then when you kick it back you get that flip now this is the joyco power spray this is a really strong hold hairspray dries really quickly I spray it on the hair it really sets that hold you can see the kick of the fringe and then also the kick in that disconnection I'm gonna show you guys another style because I know people are gonna comment and say no one where they're bangs in their face there are people that would but if you're a person that would not I'm gonna show you a style for that as well so here's the texture of the movement you can see in the back of the haircut you can see how great that shape looks it really kind of has a nice bill of weight but it's not too much and now what I'm gonna do is just go through with my blow dryer and blow dry the fringe up and over this is where that asymmetrical feel comes in that makes it really work out great it helps hold the hair back because it's a little bit longer on the right side but when you comb it back off of the face you actually get a symmetrical feel to the haircut so not only does it allow it to help it stay on the opposite side because it's a little bit longer but you get the symmetrical feel as well so hope you guys like this look definitely let me know if you have questions on the technique but pretty cool finish to the haircut hope you guys like it make sure you tag me and let me know what you think below all right guys and again remember when you're doing this technique by yourself in your house where you're watching TV just practice moving this blade back and forth opening and closing this is not something that will be easy right away for most of you but as you work on it you'll get better and better faster and faster it's a really cool technique your customers will like it something different the effect that it creates is definitely different so it's a great tool to have in your toolbox as you're moving forward and creating different techniques on your guests so hope you guys like it if you liked it do me a favor share it with your friends share it on Facebook share it wherever you want love for you guys to help me spread the word of freesline education but thank you guys so much for watching and again remember if you want 20% off the different tools that we have on freeslineeducation.com for purchase use the code Matt Beck vlog at checkout that's Matt Beck vlog and you'll get 20% off your purchase on most items so hope you guys enjoyed the video let me know in the comments below if you have questions subscribe and I'll see you on the next


There is a market advantage for Indonesian timber and timber product thanks to the FLEG licensing system. Indonesia is the only country in the world that can itself certify the legality of its exports. It is a big chance for the timber sector, including the furniture sectors, for which there is a real demand in the EU. Any change in the regulatory environment has some time disproportionate effect on small and medium-sized companies. We really encourage the Indonesian authorities to continue to be listening to the feedback from small and medium-sized companies in order to keep simplifying the system for small and medium-sized participants, whilst of course keeping the integrity of the system. Yes we have a number of instruments, some of them being not specific to the wood sector but for any SMEs in the EU and in Indonesia to facilitate trade and for them to participate to the trade opportunities that agreements today like the FLEG VPA, but tomorrow also like the CHEPA, the very bold trade and investment treaty that is being negotiated between the EU and Indonesia, well for those small companies to be able to capture the market opportunities.


Live from New York, it's theCUBE, covering Riverbed Disrupt, brought to you by Riverbed. Now, here are your hosts, Dave Vellante and Stu Miniman. We're back, welcome to Riverbed Disrupt. This is theCUBE, the worldwide leader in live tech coverage. Mike Sargent is here as the Senior Vice President and General Manager of the Steel Central Business Unit. Mike. Hi guys, great to be with you. Welcome. Thanks, great to be with you. Good job this morning. Thank you. Starting to sort of fine tune our understanding of the product portfolio and you're pretty focused. All about visibility. It is, it is all about visibility. So tell us about the business unit that you run and why it's relevant to customers. Absolutely, so Dave, it's a, you know, if you look at what's going on out there in the marketplace, you've got an amazing transformation happening, apps more important than ever. You got the move to the cloud, you've got all these different pieces. Hybrid architecture is coming up in terms of end-to-end services that folks really care about that are app-enabled. Really hard to see what's going on. It's getting, visibility is getting worse while apps are getting far more important. So what we provide is we're bringing together the data sets and the analytics that deliver insight. So you can act on that quickly. You can know if you have a problem. You can know who's impacted.  Ideally, before end users even see the problem. What we were talking earlier too, the more sort of security that you layer on top, the harder it is to see things and inspect things. How do you address that challenge? Well, I mean, it's true with clouds, true with all the architect, all the different vectors that we're going down right now. So it really comes down to having a composite. There's no silver bullet, right? It's really a composite of data that needs to come together to inform how things are performing and get visibility into how they're performing. So it could be packets and flows. We'll help you do it. It could be code level metrics. And so what we're doing is we're pulling together those disparate data sets and that composite so we can apply the analytics on top of that and provide the insights for the particular use case and question. But you're not just laying a log file on me. I mean, you're packaging it in a way that's consumable. Absolutely right. Talk about that a little bit. Absolutely right. I mean, really a good point. It really goes back to the use cases, right? What is it I'm trying to solve for? You know, if I'm really trying to solve for end user experience, I really want to be seeing from the device level. I want to see what's going on. I want to see what's happening in the app. I want to see what's happening on the wire. We're going to package that together.  Ultimately, you got to pull it together. We pulled it together in what we call Steel Central Portal, which is a single view. Single view that brings it all together, but then can be tuned to the different users out there, right? So if you're a line of business head, great. You want a set of metrics. All comes from the same common data set. We provide that to you. But then the DevOps team needs a different set, a different set of views. Network engineering team needs a different set of views. So think of portals really being a broker of insight. Coming up from the analytics, brokered out to the various constituents. We're trying to make it simple. Because it's all about speed. It's all about time to discovering the problem and fixing the problem. I wonder if we can unpack your unique advantage a little bit more. Are you sort of, you have all this data, in a way you're describing, I'm saying, well, they're a big data company. Well, that's what we are. You don't want to be a big data company these days, but you know what I mean. Yeah, I get you.  So are you able to infer from all that data across the other companies that you serve and infer for a particular situation? Is that how it works? Yeah, I would say not yet. There's no question that, because not all of our data, most of our data is still on-prem. We have some in the cloud, but at this point our plans are ultimately, and that's hardly aided by the SaaS move. We do want to get to the point where we are mining that data to extract patterns and feed those insights back into the product. So we'd love to be able to feed back in, so the product just pops up and says, hey, you're exhibiting the classic symptoms of a memory leak. You ought to think about taking a look at this. And again, headlights into where it's going. So the data's there today, it's just distributed. The data is there, it's really, it's really by and large customer by customer. We have some analytic engines up in the cloud, but you're right, in terms of the big data, we are definitely putting big data to work. We have a customer who's actually a tech retailer and who has over 20 billion transactions in their data store. And I mean, they've said to us, your data is second to none in the industry. Period, flat out. And if anything, we're working with them to figure out how to open that up a bit, so because they do want to merge that with some other data sets that they have. Mike, can you talk about that SaaS piece that's announced here today? What's the role that's going to be? What drove the company to go down that path? Absolutely, so we have a variety of capabilities. With the move to cloud, our app internals product, APM, has a very rich data capture capability. That can capture data, the one second granularity. Saves it, we see every transaction. That currently is designed to operate, it operates in the cloud today, it operates on-prem, operates where you want it. And oftentimes, so we have several customers who have it up in the cloud, monitoring apps that they have in the cloud. Great, no problem. The issue is they really wanted to be a, much easier to consume. Didn't want to have to really provision it themselves, upgrade it, monitor it. But they also wanted to, we've got an increasing call for broadening the data set. As our customers, classic on-prem customers who have gone with a cloud-first strategy have said, you know, particularly on the NPM side and on the infrastructure side, feeling a bit blind in the cloud. And would really love more insight. So what we have done is we've gone out with, first of all, we've developed an approach so that with a simple spin-up and spin-down of say workload in AWS, the agent with it will capture NPM and infrastructure data. It also can instrument the code. So depending on what they're looking for, they can get basic info, they can get rich info. But the reality is we've made it so that it's very easy to consume as a service. Okay, so will customers actually be able to learn from what their peers are doing? Do you aggregate data from kind of an anonymize all, everything that's happening there?  There's plenty of opportunity. Now I will add, by the way, you know, with the addition, we've just added attorney into the portfolio. Eternity does leverage benchmarks. It is very possible. And, you know, we fully expect to be providing, let's say, insights that really span enterprises. Are you selling painkiller or vitamins? What's that? Are you selling painkiller or vitamins? Oh, okay. For both. No, I mean, you're kidding me, this is all about health and it's all about growth. So it's definitely the vitamins. It is, I'd say it's a byproduct. Yeah, sure, it takes some headaches away. But, you know, at the end of the day, this is intended to power, all of our customers want to get out of the business of going chasing the root cause. That's the pain part. What they really want to do is they want to engage in the strategic. They want to engage in, you know, let's go after the most strategic projects that we're dealing with, we're opening up time for them. So arguably it's on the vitamin side. How do you license this? Is it a, talk about the pricing model? The SAS? Yes. SAS is right now, it's out in beta. We're still doing some work on that. But, you know, fully expect in the, you know, consistent with what we've done, at least traditionally, likely to be a, you know, an agent-based approach. But we're still working through a few details on that. So that'll be forthcoming with a Q4 official launch. Yeah, I mean, pricing's always tricky, right? And you've got to get initial feedback, see what customers like. You want to optimize certain things for both you and the customer. So it takes some time to figure that out. What's the rollout plan? Can you give us a sense of the timing? Well, yeah, I mean, right now, as I said, at least for the Steel Central SAS, that's in beta and Q3. Our expectation of GA will likely be late Q4. But we are, you know, we fully expected to be offering it and going out to, our beta is already with a number of those customers who are in pain. And we are very much looking forward to, you know, leveraging the go-to market that we have and the customers. We've got a wonderful, wonderful rich customer base that we'll be, you know, taking it to on a first line basis. Mike, what kind of feedback have you gotten on the announcements from the audience here today? Great feedback so far. I'd say, you know, first of all, just reiterating the Steel Central message and what it is that we're doing in terms of the platform that we've created. That's, you know, that's been great. But then, great feedback on the eternity acquisition. That has really played very well. We have many customers in fact who are either have both or are thinking about having both. And they see very clearly the synergy between the two. So that's been super. Feedback on SAS, excellent. Very eager to learn more. And you know, I think it goes without saying Steel Connect absolutely needs the visibility that to help power that into the marketplace. So we're really doing that. We're looking to effectively over time make that invisible. And that'll be just be embedded into Steel Connect over time. So when we're disrupt, let's say, a year from now, even two years from now, what should we expect from your business unit? What's the narrative around it? A couple of years from now. A couple of years from now, we will be, A, we'll absolutely be having a conversation around cross enterprise insights. No question what we have fed back into the product. We will absolutely be having the conversation about ease and the impact that we've had making it incredibly easy for customers to consume our entire suite as a service. And deployed on a ubiquitous basis, shall we say. I fully expect that customers aren't going to, I think they want to get out of the point monitoring business and would rather have a much more comprehensive plan.  And I would fully expect a couple of years from now, we will help to have matured the marketplace. So we'll have a much more, shall we say, a comprehensive footprint where architecturally, inside enterprises, they've got a really a very mature approach to building out performance management excellence. So they really know how to consume the insights. And it doesn't matter whether it's on-prem or it's up in the cloud. They will be far advanced in terms of putting those insights to work and feeding that insight back. Because they ultimately care about the insights. They don't want to be spending their time deploying the tools. All right, excellent. Well, theCUBE bringing you insights to our audience. Mike, thanks very much for coming on theCUBE. We appreciate it. My pleasure, thanks for having me. You're welcome. All right, keep it right there, everybody. Stu and I will be back with our next guest, special guest coming up right after this short word.


Hello, and welcome to the session. This is Professor Farhad. In this session, we're going to look at an example that deals with cost allocation, and specifically, I'm going to work the direct method. In the next session, we look at the step method as well as the reciprocal method. These lectures can be found on farhatlectures.com, which is my website, as well as other lectures that are helpful. So in the prior session, I did discuss how cost allocation work in this example. We will actually work an example. So that's the best way to learn this is to actually look at some numbers and see how it works. So we have Home Life Insurance Company has two service departments. So we have S1 and S2, the actuarial and the premium rating. So S1 is the actuarial, S2 is the premium. So we have two service department and two production departments. So we have P1 and P2, advertising and sales. It's an insurance company, yes. The distribution of each service department effort and percentage to the other department shown in the following table. So they're showing us first before we look at the percentage. Let's look at the direct cost of the department, including both variable and fixed. So those are the costs that are allocated to the actuarial. We have, we allocated $80,000 to the premium. We allocated $15,000. Those are service departments going to draw a line here to differentiate them. The advertising, we have $60,000 of overhead allocated and the sales department $40,000. Let's go back to this table. What we are saying is this, the actuarial department, from the actuarial department, from the actuarial department, we allocate 80% to the premium department. See, it's from two. So from the actuarial department, we allocate 80% to the premium department, which is a service department, 10% to the advertising and the 10% to sales. From the premium department, we allocate 20% to advertising and 20% to sales. So we don't allocate anything to the other service department. Regardless, for this example, we're only going to be using, we're not going to be using the allocation between service to service. Why? Because we're going to be starting by determining the cost allocated to advertising and sales using the direct method. What does the direct method implies? The direct method implies there is no allocation between service department. So all the $80,000 and all the $50,000, they're going to flow to the production. They don't allocate money to each other. This is how the direct department work, the direct method. So how are we going to allocate the $80,000? Well, guess what? Again, we're going to ignore the 80% here. The way we allocate the actuarial $80,000 is 10% to the advertising and 10% to sales. Well, 10% plus 10% equal to 20%. So basically the advertising is 10 over 20 and the sales department gets 10 over 20, which is 50% and 50%. So we're going to allocate the $80,000, which is 50% of $80,000, $40,000. So $40,000 goes to department A at the production one, which is advertising and $40,000 is allocated to P2. So basically we allocated the $80,000. The $15,000, how are we going to be allocating the premium? It says of the $15,000, 20% of our effort goes into advertising and 60% goes to sales. So 20% plus 60% for finding the ratios equal to 80. So the advertising, the ratio of the 80 is 20 over 80, which is 25%, and obviously the remainder is 60 over 80. 75% goes to the sales department. So basically what we do is we'll take $15,000, multiply it by 25%, and that's what's going to go to the advertising department. That's going to give us 3,750. So of this amount, 3,750 goes here and the remainder, which is going to be 11,000 to 50, which is 15,000 times 75%, which is 11,250. Okay, at this point, we can add up the cost allocated, that's 100, 103,750. So 103,750 to production one, and that's 40 plus 40, 80 plus 11,250 is 91,250. Okay, so this is how we allocated the service department to the production department, using which method? This is the direct method. In the next session, so I'm done with the direct method, I would look at the step method explaining this problem. If you have any questions, any comments by all means, email me. If you happen to be taking my class, see me in class, obviously if you're studying for your CPA exam, study hard, it's worth it. Or the CMA, for that matter.


You can get most things you want out of life, but don't take one or two years longer than you expected. Be patient. And that patience is one of the most rare ingredients found in this modern world. Almost everybody I meet, and I see this on TikTok, people posting their journey to financial success. In January, I was working at McDonald's, having a hard life. In February, I quit. In March, I launched my business. In April, here I am, and they show all these videos of them in Dubai are in a private jet. I'm gone. A four-month journey ain't a real journey. Nobody made money in four years. Money's made with blood, sweat, and tears.


In this video we provide the solution to question number 15 for practice exam number 4 for Math 1030, in which case we have the following situation. Researchers want to investigate whether taking aspirin regularly reduces the risk of heart attack. 400 men between the ages of 50 and 80, 4 years old, are recruited as participants. The men are divided randomly into two groups. One group will take aspirin and the other group will take a sugar pill. Each man takes one pill each day for three years, but he does not know whether he is taking aspirin or the sugar pill. At the end of the study, researchers count the number of men in each group who had heart attacks. Describe the target population and the sample for the study. The target population is 50 to 84 years old. For the sake of this survey, the sample is the 400 men who participated. The sample we got were those 400 men, but the target is men themselves ranging from age 50 to 84.