QuickBooks Online 2023. Enter transaction purchasing equipment using bank feeds. Get ready to start moving on up with QuickBooks Online 2023. Here we are in our bank feed practice file. We started up in a prior presentation using the 30-day free trial. We also have open the free QuickBooks Online sample company. If you want the to open at the same time, we suggest using incognito window or another browser. If using Google Chrome, you can open incognito by selecting three dots in the browser. Incognito window typing into the search engine. QuickBooks Online Test Drive. We're using the sample company to compare the accounting view, the view that the bank feeds practice file is in, and the business view, the one the sample company is in. You can toggle between the two views by going to the cog up top, switch the view down below. Let's duplicate some tabs. The practice we're going to be doing every time in order to put our major financial statement reports in so we can watch them grow as we enter data from the bank feeds. Right click in the tab up top to do so. We're going to duplicate it. That's where our balance sheet is going to go while it's thinking. I'm going to right click again and duplicate it again. And then I'm going to go back to the tab in the middle as the tab to the right is thinking. Go to the reports on the left hand side and open up one of the favorites. It's always one of the favorites is everybody's favorite. If it's not your favorite, you have a problem and you need to fix yourself. Go get some help because it's the balance sheet. It's everyone's favorite. By the way, if you're in the business view, then the reports are located in the business overview and then the reports on the left hand side. And so then we support accounting instruction by clicking the link below, giving you a free month membership to all of the content on our website, broken out by category further broken out by course. Each course then organized in a logical, reasonable fashion, making it much more easy to find what you need than can be done on a YouTube page. We also include added resources such as Excel practice problems, PDF files and more like QuickBooks backup files when applicable. So once again, click the link below for a free month membership to our website and all the content on it. We also have the tab to the right. Let's open the income statement by going to the reports on the left hand side. This time the profit and loss, otherwise known as the income statement, the PNL. And then we will change the range. I'm going from 0 to 0 to 22 to oh, let's go to 12, 31, 22. This is the year in which the data input is coming in from the bank feeds that I am particularly using. We had some common type of expense forms last time, telephone utility back to the tab to the left, closing the hand boogie and change the range up top from 010122 to 123122. Run it to refresh it. This is what we have at this point and that is the setup process that we do every time. So now we're going to go into one that's a little bit more unusual of a transaction than the items that we'll have for the telephone utility, for example. So the month-in kind of expenses are perfect types of things for us to set up with the use of the bank feeds waiting till something clears the bank if we automate them instead of actually writing a check. So this will also be an outflow, but instead of for an expense, it's a larger purchase, something like equipment that we're going to be purchasing. Now the problem with the equipment is that you can't really stay in a cash-based system with it. So ideally the easiest thing to do would be, I'm just going to record an equipment expense over here or something for whatever I purchased.  But if it's over a certain dollar amount, then typically from an accrual standpoint, we have to put it on the books as an asset. Even if you want to be on a cash basis, most small businesses still have to do that because from a tax basis standpoint, the tax code is going to force you to do that if nothing else. And so that means that we have to kind of think about, well, how am I going to recognize a transaction going through the bank feeds that will be applied to a purchase of equipment versus something that's just going to be an expense for small tools or supplies? One way you might do it is apply a rule for a dollar amount type of rule. So we might say, hey, I bought this from Home Depot, a supply shop. If they're under a certain dollar amount, maybe that's just going to be supplies. If they go over a certain dollar amount, maybe then I have a rule to at least let me know and notify me that I might need to put this into the categorization of an asset on the books, as opposed to expensing it. Now, the purchase of assets don't happen all the time, like the fixed assets, equipment, for example. You don't buy a forklift every day. You do pay the phone bill every month. So that means we don't expect the same kind of regularity with the big purchases that we have. So that means that when we set up the rules in the bank feeds, we've got to make sure that we can catch those kind of unusual type of things. Also, if you finance the equipment, meaning you take out a loan for part of the purchase of the equipment, then that's going to mess up the whole concept of just constructing your books from the bank feeds. As well, there's a couple ways you could deal with that. You might say, okay, I'm just going to adjust it when they come into the bank feeds, and I'm going to record the loan, the part of the finance that I put on the books. Or if you're working with a good accountant that does your taxes at the end of the year, then you might say, I'm just going to stick to a cash-based system as much as I can, relying on the data input from the bank feeds. I put it on the books as an asset because it was over a certain dollar amount. I've got my loan documentation, but I'm not going to actually record the loan documentation into the system. I'm just going to record the purchase of the equipment for whatever cash I did pay for it. And then I'm going to give all that documentation and the purchase information to my accountant at the end of the year so that they can make the adjustments necessary, which would be to put the loan on the books. And we might have to put the loan on the books just to pay the loan, but we'll just make the payments to a loan account. And then we can have the accountant set up the transaction properly, record the actual transaction for the purchase of the equipment. And sometimes the purchase of equipment can be a little bit tricky because if there's a trade-in or something like that, the tax depreciation might be different than the book depreciation. So the tax preparer might have to do it anyways, even if you try to attempt to do it on your side. So in any case, and they can set up the loan and they can set up the interest portion, breaking out the interest and principal of the loan payments that you've been making on the loan. So that's one way you can kind of try to automate on the bookkeeping side of things, and then you can make periodic adjustments at the end of the period. So those are a couple of concepts. I'm going to go to the first tab over here. Let's take a look at our bank feeds. Our bank feeds are under the banking on the left-hand side. If you're in the accounting view and then the banking up top, if you're in the business view, then the bank feeds are going to be, let me jump over here, the business view is on the bookkeeping. It's in the bookkeeping and then the transactions tab up top. So let's duplicate one more tab and I'm going to look at the general ledger now. So I'm going to right-click and duplicate the tab. I'm going to pull it to the left. I'm going to grab it and pull it to the left. I'm going to go down to the GL, the general ledger. I'm sorry, the chart of accounts. The chart of accounts, I should say, which is going to be under the accounting and then the chart of accounts up top. If you're under the business view, the chart of accounts are located in the bookkeeping and then the chart of accounts. And then I click that to see the chart of accounts. Okay. So we basically removed all of our chart of accounts and the fixed and notice the general rule I have with the chart of accounts is that if you're starting from scratch and you don't know much about the accounting system, you might want to add your accounts or keep the accounts that QuickBooks gives you, which is this huge list of accounts. As you're doing data input, use the account that they have, assuming that that's going to be close to some kind of standard. And if they have a name that you don't like, change the name of the account instead of adding another one with a similar name. And if there's no account at all, then you can add the account and then go in here after a couple months of data input and delete or make inactive all the accounts that you are not using, which there should be a lot of them most likely because they put a whole lot of accounts in here. That's the general concept. Now I've removed all the accounts up front because I want to build the whole thing as we go to show you how we can add the accounts as we do the data input. But even if you were using that first method with the fixed assets, they give you this whole list of fixed assets, which I don't think, I think it's too detailed for most small businesses. They're trying to do a lot of things to help you, but I think they're making it too convoluted. What I would suggest doing is talking to your tax preparer and asking them for their depreciation schedules and what categories they're going to put in place with regards to the depreciation schedules because it's likely that you're going to have to record depreciation in accordance with the tax software external to QuickBooks, which is going to be prepared by the tax preparer, most likely. And they can do book and tax depreciation oftentimes, depending on the software they're using. So what you want to do is get the categorization from them. How does their software categorize the fixed assets? Most small businesses would do it that way. I think that would be the best way. And then set up your accounts to mirror that so that it will be easy to reflect the sub ledger and the tax software in terms of your listing of your assets and the depreciation that's related to it, making the adjusting entries easy to do as well. So we're going to come come back here and create an account kind of as we do the data input. All right, let's actually do it. We're going to go to the banking and I'm going to close up the hand boogie and I'm going to find the transaction I want to work with. I'm sorting by bank detail. And I'm going to pretend that this one is for the purchase of equipment. So we're purchasing equipment with this item. Remember that the person you purchase equipment from may also be the same place like a Home Depot or something that you purchase supplies from. So you have to be careful with the vendor because it might already be going to an account. And when you set the rules, you want to be careful to set up the automatic rules or be careful with setting up automatic rules if there's no dollar limitation because then you'll put a bunch of stuff into the supplies that might better be put under the fixed asset of equipment. So now I'm going to copy the tag here and notice that if this was like a Home Depot type of area, I might try to make the vendor a little bit different for those types of transactions that are going to be under a certain dollar amount and those that are over a certain dollar amount. In other words, I might have some stuff that I purchase from this particular vendor that are supplies, some that are equipment. I could have the same vendor and then have two separate accounts and I could still apply a rule and that would work. Sometimes however, you might want to actually have a different vendor even though they're the actual same vendor that you're buying from differentiating the vendors a little bit so that you can actually sort your transactions by vendor which will show you the transactions that you made for the purchase of cash versus the, I mean, for the purchase of equipment versus supplies. So I'm going to set this up and so this is going to be a vendor type because it's a payable. Notice the category. It doesn't know where to put it. This is the account because we need to set up an account. So I'm going to hit the drop down and go up top and say I want to add a new account so this will be like what like, as if we did it in the tab to the left in the general ledger. It's going to be a fixed asset type of account. You might call that depreciable assets type of account property, plants and equipment, P, P and E. I'm going to call it building equipment. I'm not too concerned with the subcategories because it doesn't add a whole lot. So I'll just pick one here. And this is what I'm concerned with on this side. I'm just going to call it equipment equipment. So I'll call it that. And then a sub ledger. I'm not going to make a sub ledger of it. There's a couple of different variations we might use in terms of how we're going to deal with the accumulated depreciation related to it. So we might talk about that a little bit more later, but you could make a parent account for equipment and then have the cost and the accumulated depreciation as sub accounts. Or I think it's a little bit shorthand to do it this way. Have the equipment, the parent account, and then make an accumulated depreciation account, the sub ledger account of that parent account. So that's one that's another way you can do it. I'm going to save it and close it. There's that. Okay. So let's make a rule down here. So I'm going to say, all right, let's add, create a rule with it. Create the rule. There are rules here. And so I'm going to say it's going to be a money out type of rule, not a money in, of course, all accounts or just this one. I'll keep it on all accounts. It's fine. And here we have all conditions or any conditions. Now this is one where we'll talk about where you might possibly do multiple conditions. So if I only buy it, like if this was some like forklift shop and I bought a forklift from it or something, I'm never going to do business with them again. I don't need any other other rule, or if I'm just going to buy forklifts from them, then that's all I need. But if it was an office supply store where I buy supplies and possibly equipment from time to time, I might want two rules and I would like them to have not just any of the two to be applied, but all of them in order for the rule to apply, the first one being the description. I'll take the bank text typically contains just like normal. I just want this. I don't need this other junk on the right. And then you might add another rule and it might be a rule like a bank amount, a amount rule. Sorry about that. I got a little, a little tie, a little tongue tie there. And it would have to be greater than, and you might say whatever line item that you would like it to be greater than, maybe like over $1,000. You might say something that you could possibly put on the book says equipment. I'm not, I don't know exactly what the dollar amount like the dollar amount could vary a little bit as time goes on in terms of when you might record it as supplies versus when you might record it as equipment. But the general idea is obviously if this dollar amount goes up, it's more likely that it's going to be recorded as a fixed asset as opposed to just expensing it. And then you can have another rule, which if it was under the certain dollar amounts, you would record it as supplies or something. But we'll get into that more later. So I'm just going to apply. I'm not going to do the second bit here. I'm just going to do the first bit. And then we've got the expense account transaction type. Now this is a little confusing because it says expense up here. You might think that that's going to be the account, like the type of account on the income statement. But that just means it's an expense form, which is basically a check form without a check number. So that's just like a check form basically that's going to decrease cash. And then the other side's going to equipment. So that's correct. Sears and everything else looks good. I'm not going to do the auto add. And these particularly, you might not want to do the auto add for large pieces of equipment or transactions that have a large dollar amount because you might want to double check those that have the large dollar amount because they don't happen all the time. And because they're more significant due to the dollar amount. So let's go ahead and save it. Now just one more thing. If you did have the transaction that had a loan kind of involved in it, I'm going to save this. Then you can kind of adjust it here. So if I go back in, if I go up top and I say, I say, let's view it by matched or recognized transactions. Recognized transactions. You better recognize. So if we had this one and it was on nine twos when we're looking at, if this was a transaction that had a loan involved in it, then we couldn't categorize just the equipment account. We'd have to split it possibly with a loan type of account. So it's kind of nice that it has a split down here because we financed part of the transaction and we could put the loan on the books. Or again, we could decide not to put the loan on the books and just pay down the loan payment, which we would have to assign to a loan account, and then give this information to our accountant at the end of the year to put the proper amount of the equipment on the books, the loan on the books, break out interest and principal, break down long-term and short-term portion of the loan on a periodic basis. So there's that. Also just note that when you buy the equipment, you probably want to save the detailed information of what you're buying. You don't want it to just stay like equipment because on the tax side of things in the subledger, they want to list out exactly what you purchased. If it was five forklifts, you want to put five forklifts. If it was 10 computers, you want to list out each computer separately on the subledger because if they don't do that, some tax preparers won't. They'll try to shortcut it. It'll be fine in the year that you put it on the books. But when you sell one of five forklifts and they have five forklifts grouped together as just equipment, and you don't even know it's a forklift or whatever, you try to figure out which one you sold. And even though you figure it out, it's on the five-on-one line item on the subledger, it's going to be a mess. So you want to try to have as much detail as possible so that the subledger usually prepared by the tax return has the detail so that you can actually assign what's on each line item of particular piece of equipment to that piece of equipment in the office space or in the workplace so that when you sell it, you can know which one to sell, which one to take off the amortization schedule. All right, that said, let's add it. We get it. We get it. Let's see what happens. So we've got a new rule.  So there we have the rules. This is the new one. If I go to the balance sheet, run it, and we dive into the checking account, diving into the checking. There's the transaction. There's the expense form. So it's like a check form, but an expense form, check form without a check number. And there it is in check form format. So we're now to the source document, which doesn't take us to the bank feeds, of course, but rather to a check form. And then we're going to go back on up, back on up, back on over to the profit and loss, the P and EL to run it again. There's nothing on the P and EL. I just wanted to point that out because it's not an expense. We did an accrual thing. Even small businesses forced to do the accrual thing by putting it on the books as a fixed asset. So if I go into the fixed assets here, there we have it. There's our expense form drilling back down on it. There's the expense form. You can see the attachment that it matches to a banking transaction. Of course it does, because we created it from the bank transaction, but that helps us to kind of reconcile that this is tying out to something that did indeed clear the bank. Now, at the end of the year, there's not going to be too many transactions in the equipment account as opposed to a cash account, for example, because we don't buy equipment all the time. You're going to want to give this detail, most likely, to your CPA along with the added detail of what you purchase, financing options and so on, to try to straighten out these transactions, which is tedious, but not too bad, given the fact that there's not too many of them, typically. So that's the general idea. When will we be expensing this equipment account? Don't I get to expense it at some point for taxes? Do I get a benefit of it to write it off? We do. That's the form of depreciation. So if we depreciate it, and that, again, usually often done by the tax software, tax depreciation is different than book depreciation. So you might keep your books if you're in a small business on tax depreciation, so you don't have two depreciation schedules, or you can have book depreciation and then the tax depreciation and have those two schedules to deal with. And so you probably want to discuss that. I would definitely discuss that with your accountant in terms of what your best options are for lining up the equipment, how to record the equipment, how to record the financing, how to categorize the categories of equipment to line up to the sub ledger and how to depreciate the equipment, whether or not the accountant is going to be running book and tax depreciation schedules, to help you out with the recording of the adjusting entries to record depreciation expense periodically. Now we also know, of course, that we did create a new vendor over here. So if I wanted to track this stuff by vendor, I could go to the first tab. We got a new GL account that we set up the GL account, by the way, as well over here. There's our fixed asset account that we set up on the fly as we were flying. And then also, if I hit the hand boogie, then we're in the expenses. We've got the vendor center, which, by the way, if you're in the business view is under the get paid and pay area. It's a little less formal terminology over here. And we're in the pay area in the vendors. So there you've got your information there. And we can sort that. Now we've got our new vendor that we set up and we can go into it and we can see the detail by vendors. You don't have to add the vendor when you do the data input from the bank feeds. But if you don't, you're losing this level of being able to sort your data. And you might as well be able to sort your data this way as well if you have the vendor information, which you often do, if they're electronic transfers because you can pull it from the bank feed stuff in the memo section.  We've mainly been making expense forms. If you're in the business view, by the way, that's located in a bit different area. It's under bookkeeping, transactions, expense forms. All right. I'm going to actually delete this beginning balance transactions because I want to tie out to what I had before. So remember, you'll recall that if I went into this checking account, this amount was that beginning balance. I'm actually going to remove this amount and we'll deal with putting the beginning balance in place when we do the bank reconciliation. So I'm going to actually remove this because QuickBooks recorded it when I first put the thing on the books and I don't want it there. So I'm going to say more and I'm just going to delete it. So be careful deleting stuff and we could adjust it if you want to keep it there and you want to adjust it. We could do that. But for the practice problem to tie into my worksheet, I want to delete it and we'll deal with that beginning balance issue later. Now we're left with, of course, a negative balance account because we don't have any beginning balance and all we've had are outflows and we'll deal with that beginning balance issue when we do the bank reconciliation. So I'm going to right click and let's just look at the trial balance. I'm going to duplicate and take a look at the trustee TB trial balance, Teba, the Teba. And then we're going to say trial balance. And this is 01, 01, 22, to 0, to 12, 31, 22, run it. So this is where we stand at this point in time. You can see the balance sheet on top of the income statement. You can see how much more streamlined it is, of course, to see the construction of the trial balance because you don't have all the subtotals involved. This, of course, being the asset account, asset account. We don't have any equity accounts here yet. Although you could see we do have them on the balance sheet, right? You could say, well, why don't I have an equity account because its income is rolling into the equity and that income after the following year in 2023 for the next year will roll into the equity. So now it goes net income into equity. So right here, that equity is reflected by these two income accounts. If I was to go to the next year up this way just so you could see how this is being constructed, it would roll into equity. So now I don't have an income statement. I just have the equity from the prior period. You might call it retained earnings, earnings that have been accumulated, in this case losses that have been came because we only had expenses, but net loss that has accumulated. If it was earnings, it would be accumulated earnings, retained earnings in essence, which for sole proprietorship, we usually just call owners equity or something, which we have not yet distributed out to the owners in the form of draws or if it was a corporation dividends.


I'm now going to turn it over to David Weinberger and Colin McClay, who will do a summary and lead our closing session. Summary. Summary. Well, OK. No summary. Is it correct to take us in a completely different direction? Yeah, let's correct that. We will not do the summary. You all will do the summary. So, yeah, well, that is loud. I'm David Weinberger. I'm at the Berkman Center. The Harvard Library Innovation Lab. And my name is Colin McClay. I'm managing director of the Berkman Center. So I suspect that many of us are sort of, we've wrapped up mentally, is that? This was a very intense and interesting day. I'm feeling pretty much topped out intellectually, but we'll spend a few minutes, if you don't mind, on a couple of questions. And so one of the questions we thought that we would ask you, because we don't have a summary between us, is over the course of this day, it was a long day, but it's obviously a huge, huge topic. What is it that has not come up or has not come up sufficiently that we should be talking about, especially if there's something that, as we say, you have on your chest that is sort of bothering you? Why didn't they talk about? What are the, what's the stuff that just didn't arise? Really? This is a not-not. I'm just more, very much more interested in the issues just brought up about reliability, availability and performance, and what happens during models of wartime and where things go down and governmental and civic collapse. It just raised a lot of interesting questions. For privacy and publicness. Actually, would you mind saying, I'm sorry, Colin, would you mind saying a little bit more about what interests you about that or where that conversation, if we were to have it, should go? Oh, where it should go? I guess it's a longer conversation. One person's utopia about machines is someone else's dystopia, so I don't mean to make it philosophical, but I was interested in the last applications that were mentioned in the use of distribution of libraries and the distribution of hand tools for the youth, for children, and this kind of accumulative sense of possibility. Thank you. Other issues? We really covered everything today. There was nothing else that didn't get covered. I was interested in listening to solutions, actually, and applicable solutions we could put into place in terms of the design of how do you do it? All these privacy talk, what kind of actual solutions we could do, because the background is, I'm trying to build a social network. How would it be if I do it privacy by design from the beginning? I ran into a lot of design problems, and so I came here looking for actual solutions. So we have a request for a free consulting from this group. Why don't we try this? Because that's a really important question. And as a way of organizing it, Harry, I am beginning to look at you. If we did it in terms of the stack and ask for example, we do it in terms of Lessig's quadrants, which we might do, it's a very useful way of organizing, but if we did it in terms of the stack, is there stuff that we should be doing all the way down at the bottom of the stack in order to make privacy and publicness work better, whatever that means. And that's a really hard question. So... Yeah, well... You could rephrase it. So, well, we'll let you think, I'll give you just one more second. So one way to do it would be by stack and another way would be to think about it by discipline or what your respective discipline of computer science might contribute to that. You are the author of... I'm not the co-author of one of the best. I'm gonna answer a different question. Excellent. Before you hit the volume. So I thought one of the things that was interesting listening to Nick's comment here at the end and clashing it up against the dialogue between Ethan and Tim Sparapana about, you know, Sir Ethan pointed out, and somebody I think pointed out before him, that the economics of this are really important and we hit on it a couple of times today, but sort of the economics of privacy in particular as we've talked about it today are important because the digital world is evolving in many ways, away from the land of infinite diversity where every special interest can go off by itself and have its own sub-community, which we've always thought of as being generative of great social progress and a world where we've gotta live with Facebook's rules or Google's world or Amazon's rules or whatever the monopoly culture is. And I was very struck by that and they're not necessarily rules they make up because they've become so big that they're regulated monopolies. But to listen to Nick talk about on the other hand, that if you wanna make real progress in the world, you have to sort of put out of your mind anything that the market will take care of itself, I think really creates an interesting dialectic for us to think about, about how the economics of the world are affecting the whole space of private and public spaces. So that's down to the economic stack, so we'll accept that as an answer, that's fine. So I don't wanna push on the stack thing, but I do wanna raise it because it gets to, for example, what was going on at the EG8, which some of you may have followed and I know Jeff was at, I'm not sure other people here were at. Anybody else? Where there seems to be a fairly significant governmental, international governmental effort to regulate the internet towards more privacy enforcement friendly regime. So I'll just put in a marker for that, but there's a hand up. Is there a hand up? Yeah, exactly. Let's hear this and maybe Phil we could also ask you to take up JP's challenge earlier the day to expand upon it and talk about the role of lawyers in this whole thing, please. And then we'll get to it with Zon. I just wanna bring up something that was addressed earlier and it's been going around on the Twitter feed and I think a lot of people really wanna hear more about this, the role of privilege and privacy. Jane's comment earlier, I think that's something that we really need to talk about and how, especially how in certain communities that is really at risk and privacy, especially in the digital age, might be something that tends to be afforded only to those who have a great degree of access or have a great degree of knowledge and I think that's a really valid point that's worth addressing here. I have a feeling David has a follow up question to that. No I do not. I thought you were gonna ask, is this the end of privacy and is that, is it even possible? No, it's a good question though.  Does anyone wanna take up the privilege question? We got three. Let's go with Judith first since she doesn't have a job right now. I think it's an enormous question because in a very everyday way as we see this, we see this with the ability to sell your privacy to get a discount at stop and shop. We certainly see it again in that distinction between how we see architectures. I think the glass house is a fascinating architecture because the glass houses that we see in the architecture magazines, we don't ever see them if we walk down the street because they're always hidden behind walls. They're hidden amongst acres and acres of weekend getaway land. If you think about building glass houses for the poor, I forget the name, there was one architect who's in the unprivate house who proposed doing glass houses in a slum section of a city and there the image that it's brought up is not, oh it's so wonderful to have this beautiful view of the sunrise but this is a way that we can monitor your every move, your every breakfast and everything. So I think these issues around privacy and privilege span both the architectural world, they certainly span the online world and they come back a lot to the question of who's watching us because online in particular, a lot of who's watching us is marketers and people for whom who are trying to get people to consume and so it's a protection against that type of persuasion that is also very hard to achieve if you don't have the money to be doing things without having everything be supported by advertising. So there's I think an enormous tension in all these worlds around money and privilege and I think a lot of the questions that come up tend to be about protecting those whose way of being is not part of the mainstream and whatever culture they live in and I think it's important to broaden it to saying that it's anyone who cannot afford to have some kind of retreat into privacy which becomes increasingly expensive. Well I'm not sure, I'm not sure I'll answer it but I want to sort of underscore and thank you for bringing it up especially actually because of the stunned silence that followed the woman right behind you raising her question earlier was very telling but what I wanted to do was link it actually to the conversation that was going on earlier also about fear and opportunity because it did strike me notably in the exam all the examples that came up around that the fears were associated with the potential privacy invasions to potentially minority groups and groups who might be discriminated against and I was also talking about gays, HIV, sufferers, people suffering from other kinds of disease I was actually thinking of an example myself where I've done work with around women shelters and if you want to think about the issues about knowing where you are for people who's for where publicity is not necessarily the right solution. And so I think a lot of that discussion about fear and opportunity is actually a privileged discussion so I just want to underscore that and link those conversations together again. I also thank you for bringing it up because I was about to do it on Twitter and people thought it wasn't being brought up I guess I'm looking at this I think in three and that'll be wrong, it'll be four or five with the time I've done it, but three areas. One is the notion of safety that I have a lot more safety to be open than someone who is in a underprivileged or different environment. So I think safety is one of the issues. The second is the economic issue I think Harry's right here but I see the economic in two ways. One is it's the entrepreneur Sam Lesson who just got acquired by Facebook who said this, not me. So if you tweet it, give him credit which is that privacy used to be ridiculously expensive and ridiculously inexpensive and publicity used to be ridiculously expensive and now it's reversed, right? That the effort we have to go through to get privacy takes more effort in all kinds of ways. Some economic, we have to cost but some just time and effort and knowledge and so on. Whereas publicity you had to either be Oprah or do something so outrageous that Oprah would have you on her show and so that was made publicity expensive and now we can all be public and but to be private is harder. So that's an economic thing to the effort it takes. With the other economic part of the privilege I think that I just heard is that if you are privileged your information is more valuable to a marketer, right? So the irony there is that if you're privileged it may be easier for you to get privacy but if you're privileged you may have to fight harder for your privacy because you're more valuable because you'll buy more stuff, you know? And so they'd be very interesting to look at privacy against these economic scales in some way putting aside as stipulated the safety questions that the impact of what society you are in and who you are in that society matters is a matter of privilege but then the economic privilege alone is fascinating because it is more quantifiable. So can, while we send the microphone back there maybe I can just ask one question on this privilege point. I'm thinking back to sort of years and years ago when people used to talk about the digital divide and then mercifully moved on to recognize that it was not just about access to the technology but you actually need the skills to use technology effectively and wondering whether this is to some extent just an extension of that this is that it's another element of skill to be able to use technology effectively to be able to protect your own privacy when you see fit but that there's also as opposed to the absence of being able to use technology there's also an inherent danger which is you need not even touch the technology your privacy is at risk. So it's in some sense that equation becoming a bit more complicated but absolutely part of that same suite of issues that those who are least privileged and underserved typically need and merit that much more attention and so the question then to us as designers whether as legal designers or technology designers or otherwise is to think about how do we design solutions for those communities back there. That was very much my question was just about time and effort as well and that it requires me the time to be able to read several articles online to determine how to protect my Facebook account and that not everyone has the same access to that information nor knows how to get it which is a problem I would pose to Negroponte if he's still in the room how these children learn to use computers which in my experience are not particularly intuitive but yeah I'm gonna pass this to him as you answer. Okay I just stepped out for a bit so I apologize if this was addressed early we've kind of been grazing out a little bit here but one of the points just mentioned actually about how we have this reversal of how publicity's become expensive and privacy expensive. I feel like it has some really interesting implications that we didn't go in as in depth on in terms of transparency and that's in that impact on accessibility of information and what actually kind of raised that question in my mind is when we were talking about these glass buildings I remember that I had been talking to someone who at the European Parliament they said the building's designed out of glass because it's supposed to be transparent and you can just log on and find all this information about it but during that same time there was a speech by the vice president for the commission Vivian Redding where she talked about how you have so much information and so much transparency and like so much like very easy publicity that it's almost counter-intuitively making it harder for the average person logging on to get an effective idea of information and it'd be kind of nice to see a little bit more covered on the issue because when you have anyone can basically throw up their ideas on the internet and it's become so cheap to obtain the publicity I feel like it's almost like a delusion of information and we haven't really adjusted completely on how we deal with that I feel like. So part of that's about filtering information which is maybe not as related to the public-private stuff but then another part perhaps it brings up a question for me I guess earlier from today from Beatrice's her statement that we become accustomed to the affordances of technology over time and wondering whether as these conceptions of privacy change oh sorry one to you whether we're just gonna we just sort of give up and we're okay with the fact that we're living these hyper-public lives. Sure I just wanted to return to the question working with underserved or also under-resourced communities and thinking of design questions that would inform helping people through these questions of privacy or protecting themselves, remaining anonymous and going to the example of the women's shelters or also HIV it was really in that moment where folks who experienced violence or HIV those were the folks who designed women's shelters and healthcare clinics to serve those communities the people who were most impacted and most at risk they by facing that risk were actually really expert in navigating really dangerous situations and so I would just kind of flip that question and say how can you actually take those people who are under-resourced and under-privileged who are experiencing great risk and put them in the center of really tapping their expertise working together with designers and engineers to handle some of these questions. A whole bunch of, we have two down here and then a couple more in the back. And I believe we are heading towards final minutes. Yeah, so these have to be kind of tweet lengths. Okay, tweet length, sorry. So all right, so respond to your question. Yes, the changing notions of privacy are hugely important. I mean, for example, looking at the X-ray of the woman that I saw at that time, I mean, looking at it now we will be concerned about maybe two things. One will be radiation and the other will be privacy, right? Do I have the beginning of tuberculosis? Do I want anybody to know about this? So the question of privilege is hugely important. If I'm healthy, it's no problem, right? I can send the picture to my boyfriend. But if not, it's a real problem. But the interesting thing is that in that moment that is not of their concern at all. The fear of the X-rays and the fear of living in the glass house has nothing to do with the preoccupations that we have today. So in 50 years, we have changed entirely our understanding of what privacy is. And this is one thing that I think we should insist more. And I have seen in this conference, which of course is fascinating, but there is absolutely constantly projection of what we understand privacy today, not only into the last century, but into the history of humanity when in fact continuously changed, right? So the fear is nothing to do with what we have. It's the fear of the spurser, the spurser of what was invisible before. Something that for us is now completely normal. And I'm not so sure about what you were saying. This is a guy we tweet like this. Other people, I'm sorry to be rude, but all right. I just wanted to add, you asked what you'd like to hear in addition to what was covered. I would have liked to have heard more of a discussion about how our digital culture is changing our relationship with ourself and how that self becomes a new reflection, a new privacy, a new public. And really that's an enormous topic which I felt was not addressed at all. Actually, I agree with you, I think I'm pretty interested. I'm sorry, what are you saying? Does it end up one of one of two, no? Nope. We're gonna favor people who have not yet spoken, even though you may be out of turn in the order of hands. Well, this is something that wasn't discussed, but I missed the first session because I was on the train from New York, so I hope it wasn't discussed. But one thing I was hoping to hear more about is more the global hyper-public. I feel like every time we talk about this on the international stage, it's the free world versus repressive regimes. And I thought that Ethan's point about websites needing to have an English version was a really important one. But I'd love to kind of engage more with the European approach to privacy and how we are shaping the hyper-public versus how Europe is and how we're influencing one another. Anyone who hasn't spoken especially? In your left, David, left, left, or there? I actually didn't see who's hand was up. I'm Joshua Kofferman from the Graduate School of Design. Tweet length is my concern and the question I think we should be addressing also is that through the erosion of privacy, our personal data is becoming privatized and we need to discuss those terms of exchange from a commercial and social standpoint. Anyone over here? And then we'll add perhaps just a minute after our appointed time. Let me just move. I'm going, I'm going, man, look at a bike home. Thank you. Hi. And I think this was discussed implicitly in a lot of things, especially when we started out the conversation with Street View. So something maybe more about the place of physical place, the place of location, in considerations of surveillance and the audiences that we consent to when we walk out onto the street. You know, when we were talking about this sort of informed consent or uninformed consent. So the consideration of the online audience but also sort of the physical audience and the physical context that we find ourselves in when we're considering how privacy or surveillance might affect our actions or interactions. So as everyone straightens up their seat backs and puts their tray tables up and Judith and Jeff I think are going to come up and just give us a final word to bring us in for a landing. I want to just, on behalf of the folks at the Berkman Center, offer you all a huge thanks for coming here today. This was really interesting for me personally. Everyone was asking, you know, what's going to happen? What's it going to be like? And I said, you know, I have no idea. I know it's going to be good because there are amazing people here and we had an interesting program set up but I had no idea what it was going to be. And I just, I really, I can't thank you enough from each of your different disciplines and perspectives for diving in, in this kind of creative and engaging and open way. And I think to do that in one day where you're kind of crossing so many boundaries and come this far, which is not to say we have answers but better sense of the questions was really pretty remarkable. So thank you. And with that, Judith and Jeff please. Thank you all very much. So many people had, I mean, one of the great things about a conference like this is that the audience and the speakers really blend together and both for the speakers and the audience I'd really urge you, so many people mentioned things they'd read whether it's song lyrics, papers they'd written, things that they thought were incredibly stupidly said and they wanted to critique them. We have a wiki here and I hope that one of the outcomes that we can have from this conference is an ongoing dialogue. So I would urge you all, I think we've all had enough talking in this room for today but I'd urge you to continue the dialogue whether it's over drinks and dinner later out in the sunshine or permanently or semi-permanently online to have this be a start of the discussion not the end of it. Thank you.


The acquisition role between the Kenya Airports Authority and the National Korea KQ, the flag carrier island, posted positive financial results in revenue for the year ending in December 2018. The Kenya Airways recorded growth in revenue amounting to 114.45 billion shillings in 2018 compared to 80.79 billion shillings registered for the months to December of 2017. The growth was boosted by growth in passengers and cargo revenues. Passengers revenue grew from 63.9 billion shillings in the ninth months of 2017 to 88.7 billion shillings in 2018, while cargo revenue grew to 8.68 billion shillings from 5.7 billion shillings for the periods under review. Passengers number were 4.84 million at close of December 2018, while the nine-month period ended December 2017, recorded at 3.43 million passengers. Despite the growth in revenue, KQ registered considerable losses in its loss before income tax, which increased from 6.3 billion shillings in 2017 to 7.6 billion shillings in 2018. The flag carrier island now has committed to various measures to ensure financial and operating efficiencies for a sustainable business. Some of the commitments include expanding network through introduction of new routes, revenue enhancement, through boosting of ancillary revenue streams, and continue focus on cost-reducing initiatives. Yes, remember the discussion we are having tonight is despite agriculture contributing to 26 per cent of the Kenya's GDP. Why are so many youths not taking up this opportunity? Instead, they want white collar jobs. Moving on to another story, making headlines today is equity bank and safaricom have revived the MKSHO partnership that was launched nine years ago in a move to expand their digital financial businesses. Under the agreement, customer will be able to access financial services through their safaricom mobile lines. The pact will see them build more inclusive financial products, explore original synergies, simplify cash delivery between their agents, and share technical knowledge to build a common approach to risk such as fraud and cybercrime. Safaricom and equity bank are keen on leveraging on technology and innovation to penetrate the financial market, including revamping and restructuring of the MKSHO services that will see the lender's customers access financial services via safaricom mobile lines. Equity group CEO James Mwangi says the partnership will be strategic for the two companies to actively participate and invest in the big four agenda. Father talks on the agreement are still ongoing with a signed awaiting approval from relevant authorities. Yes, remember you can be part of this conversation using our social media platform that is Y254 channel across all social media platform or you can tweet me directly at Miriam underscore must serve I remember the hashtag to use is Y254 updates and moving on to the stories making headlines today is the government has launched a braille version of the vision 2030 2030 blueprint in efforts to increase reach to people living with disabilities head of public service Joseph Kenya says members of the public would will be sensitized on the need to openly embrace diversity and inclusion by mainstreaming and supporting people with disabilities. The vision 2030 has economic social political pillars that are anchored on among others macroeconomic stability continuity on governance reforms infrastructure energy land reform and human resource development. However, it has been a challenge for people living with disabilities especially those with visual impairment to understand the document. It is based on these that the government has unveiled a braille version of the vision 2030 blueprint official says the government will step up sensitization of members of the public on the need to openly embrace diversity and inclusion by mainstreaming and supporting people with disabilities. And moving on drilling for water for the multi billion shillings special economic zone in Mayumayo Nakuru County has kicked off with projection that will supply 8,000 cubic meters of water per day water and sanitation principal secretary Joseph Irungu says under the initiative five boreholes would be drilled near Delamere farm and equipped speaking after he visited the site Irungu said that the boreholes had floored free water that was ample for special economic zone he termed the 1000 acre industrial park as a reality adding that a lot of water was needed as works by various investors kikuf in the next couple of months. And welcome back remember can be part of this conversation using our social media handles which is one two five four channel across all social media platform remember today is business Tuesday and we talk in matters business where we bring you business news locally international and even globally and moving on to our international business news telecommunication group Vodafone found security flows in equipped supplied by China's Huawei to its Italian business in sorry in in 2011 and 2012 the two companies said on Tuesday Vodafone Europe's biggest telecom group group said it had found security vulnerabilities in two products that both incidents had been resolved quickly Huawei the world's biggest producer of telecoms equipment is under intense scrutiny after United States told allies not to use its technology because of fear it could be a vehicle for Chinese spying several European telecoms operator are considering removing Huawei equipment from their networks in January Vodafone pulls the deployment of Huawei equipment in its core networks in Europe until western governments resolve their security concern about the company however Huawei has categorically denied this Huawei said it was made aware of historical vulnerabilities in 2011 and 2012 and that they had been addressed at the time now those are the news making headlines tonight or today rather and moving on to our discussion of the day we're discussing about youths in the agriculture sector most of the youths are shying away taking up agriculture as form of employment despite agriculture contributing at least 26% of the country's GDP in tonight in studio we have Eric Machugo who is an agribusiness student and will be taking part of this conversation remember also you can be part of this using a social media platform that is Y254 channel across all social media platform we can tweet me directly at medium underscore must have the hashtag to use is Y254 updates Eric Karibusana to Y254 studio thank you yes how are you today very fine yes and i'm glad to be part of this show yes welcome so much and you know with a agriculture sector you said you've seen that the statistics show that agriculture contributes 26 at least 26 percent of the of the economy gdp's of the kenyans gdp okay and what what what do we expect this year considering the long droughts and the unexpected rain and unfavorable rain rains sorry rather rains and farm inputs which are really expensive what what are the expectations this year in terms of food production compared to last year because last year was it had really improved this year what do we expect do we expect another season of us starving or lack of food you know because food security is among the government big for agenda this year we expect a drop in the food production owing to the fact that the drought that has hit the country recently this being the month that we receive the long lanes which are vital for food production in the country so therefore we don't expect that the country you produce enough food for the citizens we expect a drop because you know with the farmers in the western region in transoya they usually say maize and wheat farming require a lot of rain and require a lot of farm input so chances are that the food production this year will be minimal compared to last year yeah yeah what's you take on that uh that presents an opportunity for agil culturalists i mean farmers in the villages and those are practicing small scale farming on their farms uh they can irrigate the yard for food production uh to meet the uh the deficiency of food that will resort from the lack of lack of flames yeah it also presents opportunity for the government to release the uh the grains that they buy anjuri from the farmers and they store the ncpb you can release the grains at favorable prices for the consumers yeah for the farmers yes we continue this discussion here on why 254 so don't go anywhere we're going to take a very short break we'll be back after this why 254 imagine and welcome back in tonight we are discussing matters agriculture and why youth are not taking up farming as part of employment in despite farming contributing 26 percent of the country's GDP remember it can be part of this conversation using a social media platform that is why 254 channel across all social media platform or you can use hashtag why 254 updates and tonight is to do you have a request an agriculture agribusiness student right agribusiness or agribusiness yeah you know i got it right okay moving on what because because farmers in the western region usually complain about post harvest losses there is no way they can store their their production food production they end up losing almost even 40 percent of what they have harvested harvested and what do you think what can be done what the government can do what what can we do to improve or to reduce these post harvest losses first thing i would like to acknowledge that a post harvest rose is one of the contributors to the losses that the farmers are incurring and i think that there are opportunities that the government uh can implement to counter this uh a problem that the farmers are facing first three post harvest losses resort from uh the hard ring mechanism how the farmers out of the produce can resort to post harvest losses so uh look at the transport systems that are in place most of the of the produce goes bad where it's on transit from the farm to the market can imagine uh produce like vegetables which are highly perishable they are probably going to get damaged before they reach the market so currently the government can provide a refrigeration refrigerated trucks that transport a highly perishable products the government can build storage facilities for the farmers so the product products or the grains can be stored in conditions that we remit uh instances that would resort into uh damage yeah and i think the opportunities are too many that can be implemented that's so many implementation because last year we had cases of a national serial board not having room to store food production like maize they was in plenty so they had no place to store what can be done to improve on that issue i think to avoid such cases where we don't have anywhere we can store our production maize production and even wheat production even rice yes so we need to expand our storage capacity and we need to stop import export i mean importing food produce before we buy from the rocker producers until until it's exhausted apart from storage what other challenges does agriculture sector is facing right now in kenya what are the other challenges they are several of those charges and firstly i would like to begin with the one of the major charge and that is the middlemen i know they create the rink between the producer and the and the consumer now the middlemen are really take a very huge chunk of a farmers of the farmers income so they buy at very low prices and they sell to the consumer said comparatively high prices which are leaps of the farmers part of their income and another charge would be access to credit access to credit the farmers are actually complaining they don't have enough credit uh to finance their production activities uh there are several charges and the government needs to step to step in and try and provide uh solutions to these charges and we've had cases of circles denying loans to these small scale farmers or even farmers in general what could be the reason why are these circles denying these farmers loans or funds uh first three uh the the circles uh are not sure whether they can bank on the farmers to pay their own sometime taking into account that uh the losses the farmers experience are too way too high uh the the security the farmers uh the circle cannot be so much uh so that the farmer will pay together with the interest yeah and now moving on to youths you know the other day ministry of agriculture livestock and fishery issued a report that only three percent of Kenyan students choose to go and pursue courses like agriculture forestry and fisheries why are they why are you shying away from such courses is it not attractive enough like IT or ACON or statistics or business or these other business related courses the course I first would like to accept uh the the the course may not be as attractive as other courses are guys want to do only IT they want to do IT uh want to do engineering they want to do medicine uh that's based on the the information that exists our students are being informed that these are the big courses this way you can get a lot of money this way you get a job instantri of which uh it's not true that's probably an reason that exists among the students uh agriculture provides uh very many opportunities for students who want to venture into uh commercial farming commercial production of food uh you can become a lecturer yeah when you study agriculture you can lecture in the agricultural department in Kenyan universities you can pursue masters degree you can get to the government there are a lot of opportunities for students need to stop believing on or accepting the existing uh ideology that when you get into agriculture you are definitely going to be a farmer in gumboots and soiled huts uh that's not the the case we only need white collar jobs and what should be done what should the government do to encourage more youths to take up such courses and to take up farming as a form of employment because you know agriculture plays two major roles there are other roles yeah but two major roles like employment it creates employment for instance if I have a farm somewhere and I'm planting maize it will create employment because I need people to plough my land to plant those maize yes it creates employment also it enhances food security in the country I don't what do you think the government should do to encourage more farmers to take up agriculture and farming as part of employment uh there are many things the government can do to encourage farmers to take up agricultural activities first of all it will start by solving the charges that limit or discourage potential farmers from going into agriculture and uh like lack of credit facilities is one of the charges that discourages people from going into agriculture when you hear your neighbor there complaining that he or she does not have enough money to buy farm inputs to pay workers to buy farm machinery so you are kind of going to be be discouraged from undertaking that enterprise activity as I called the government would create awareness that this agriculture is quite a potential business for the access of investors and business people through information through platforms like ICT, social media, the media news on television yeah meaning is getting information to potential farmers and also introducing agriculture courses in school but you have agriculture courses they are not as much in primary yes in primary we do not have but in secondary the secondary level we do have education so should these agriculture course or our subject should we begin from as early as primary just to create awareness that actually agriculture is a form of employment yeah yeah it should actually start primary school as early as primary school what are these other also other innovations that the private sector you can bring in as well as the government can bring in to attract more youths you know youths nowadays take survey what are these these uh innovation in terms of ICT and other things that can encourage more youths to take up agriculture in farming probably let's say the introducing krimo biashara platforms online whereby farmers or those practicing agribusiness can portray the success that they have achieved probably you find a farmer saying that I raised chicken for six months and this profit that I gained you see you inform another potential farmer to engage in a business and in terms of policies laws are they favorable to our youths because not every youth can access land can access this input these barriers to entry yes do you think these terms and policies do they favor Mavijana wetu? easy terms uh easy policies in biasana the policies are not favorable for agriculture and I think the government needs to change the way they implement or they formulate the policy they should formulate the policy with the interest of the poor farmer in maid not with the interest of the rich let's say the rich people who really want to benefit from agriculture where living behind the poor village farmer the small scale farmers that is yeah and the youths yeah so the the policy should focus mainly on those practicing it in the villages in small scale or either large scale yeah yes and why do you think youths opt for white cola jobs and not agriculture because there is an existing aeration that white cola jobs are pay more than you you can get in agriculture yeah it's kind of an aeration because you can actually get so much in agriculture than probably an office worker would get in a month or in half a year and which is in which is the easiest to easiest crop let me let me put it that way for lack of a better word easiest crop that youths can take up and the maturity takes a shorter period and it can actually also attract youths apart from poultry apart from poultry farming which other form of farming that can use take up youths take up and they bring quick results because you know us youths can have it was a raka raka to malizan inayo to put a door to a male yes i think there is a variety of crops that are mature faster so you can harvest in less than three months or between three to four months and actually most of these crops in Kenya mature within three months four months sweet potatoes takes a long time but potatoes they take three to four months though they cannot be cultivated in all areas in the country that's the that's one of the challenges but i think vegetables like cabbages they take close to five months kales skumawiki you can do fruits farming maybe pass on fruit though i don't know how wrong it will take but i think there are variety of these crops which take a short time to mature you can research farmers would now get in the internet yeah and find out these crops mm-hmm and there are other lucrative crops that i can actually attract their youths yes that was erik uh an agribusiness expert and student from Jomakena University of Agriculture and Technology thank you so much erik for making time for us yes and we've been discussing matters agriculture and why youths not taking up agriculture's form of employment despite agriculture contributing 26 percent of kenya's GDP well you remember you can keep on talking to us using a social media platform Y254 channel across social media platform well that's all we had here on Y254 business news my name is Miriam Masawa good night good bless you


Hello my friends and welcome to Copenhagen, Denmark in the winter. I lived across the water here in Sweden 20 years ago. I came to Copenhagen all the time. I loved it. We would come because the beer was a lot cheaper. And now I'm back 20 years later and we're going to explore some Christmas markets. And look who's here. It's Allie. Welcome in. She learned a Danish word. Let's go have some fun. What is glug? It's warm wine with cinnamon, cardamom and orange. Oh, you take card? Yes, we take credit card. One consistency is they put these raisins and almonds in it. I'd have to fish around to find an almond. But it's good. You let it sit in there and it gets all nice and soft and boozy. And then you eat it at the end. So good. This whole street right here is called Niham and it's beautiful. It's a canal and there's boats lined up and all these old buildings. And when I came here when I was 20 years old, 18 years old as an exchange student, I loved it. It was my favorite spot to hang out in the summertime because in the summertime, the sun stays out almost forever. In the wintertime, it's the opposite. It is 4pm right now and it is dark, but it is cozy. When I start drinking the glow, I start shopping. That's why they sell it so cheap here. This place is really fun. So far it's my favorite.  And they're actually handmade in Nepal, all fair trade. And yes, they are expensive, but they are cute. You really have to watch yourself when you're crossing the streets here in Copenhagen, there are a ton of bikes and there's a special lane just for bikes.  This chocolate right here is really cool and you wouldn't even know it's chocolate because it looks like old tools and faucets and even rebar. But everything is chocolate. They do such a good job with the detail.  They don't really have burritos in Scandinavia, but they do have crepes filled with chocolate and bananas. Thank you, Allie. Allie just got me this. Sweet. Mmm, awesome. Oh, you can't have it as gluten. Sorry. I had never been to these Christmas markets before, even though I'm not really buying much. It's just fun to be around the atmosphere and the people and it's just super cozy. And the word for cozy in Danish is higge. You should learn that word. It's a very good word. It's like cozy. When everything is just like right in it feels good and warm and soft and fuzzy. This is super cool. This building right here behind me is one giant advent calendar. I wonder if when the day comes up, if a giant piece of chocolate falls out. When I was a kid, I used to get so excited about Christmas because I never wanted Christmas to end. And these Christmas markets feel like Christmas is just every day. I think these markets go on for about a month, the entire month of December. And they just bring so much joy and happiness. And I love the lights and the smells and the food and the people and the smiles and the little toys and everything. These lamb skins are very soft. It's too small. Yeah, I like it. Oh, yes. There are a lot of trolls in Denmark. And I don't know the history with the trolls, but they sell them all over Denmark and Sweden and Norway. And all these trolls are the Christmas ones. I think they're their elves. They work at Santa's workshop. We are now in my favorite amusement park in the entire world, Tivoli. I love this place. And I'm so excited for you to experience it. You love it. I am really impressed that this park is open in the winter. I mean, I've never seen an amusement park open in the dead of winter ever. Doing it in the cold makes it scarier, because it's like your face is freezing off as you're flying through the air. Brutal. Oh, it's Ali. Look at that one. This is kind of a scary way to do Santa Claus. Yeah, I guess if you really want to trick your kids, that's the way to do it. Full face Santa mask. This ride behind me is my favorite in the entire park here in Tivoli. It is the Flivende Cuferte, which I think means the flying suitcase or something. And it takes you through all the Hans Christian Andersen's stories. And it's not a roller coaster. It's not exciting. There's no adrenaline, but I just love it. It's simple. It's sweet. And I'm excited for you to see it. Hey, you've been telling me about this ride pretty much since I met you. Yeah, that's true. I love this ride. It's just like transports you to Fantasyland. And you will see what I'm talking about. Which number of cars should we get? Oh, any? I don't know. Pick one. Pick one. Good moves. Oh, it's going too fast. I'm going to miss it. Allie, wait for me. Okay, here we go. Little mermaid. I know that was really fast, Allie. What did you think? Oh, it was really wonderful.  Yeah. Yeah, it was really cool to see them portrayed here. And then to see real life Hans Christian Andersen in the end. That was him, right? That was Hans Christian Andersen at the end, animatronic Hans. You know, what's really cool is like a lot of these fairy tales, we don't even realize that Hans Christian Andersen wrote them.  You know what else is really special? That you've been telling me about this ride since we met and we're here together. I know. That's pretty amazing. We are in Copenhagen, Denmark, in Tivoli, my favorite amusement park in the world together at Christmas time. And it's super cozy. What'd you think of Tivoli, Ali? It was quite the winter wonderland. It is a winter wonderland. Thank you, Tivoli. Thanks, Tivoli. I'm not sure exactly what's happening here, but these bears are having a wonderful Christmas time.


Hey Shrida, look here, the chain that we're using to climb up the hillside here in Zion is actually causing some mechanical weathering and you can see how everybody that grabs onto the chain as it goes up, it carves into here. Cool, check it out.  Yeah, it would be like a rock in a stream or even a glacier pushing stuff along, it's just scooping things out, constant pressure along the side of the rock. And so this stuff is actually fairly friable, it breaks apart reasonably easily, this chain has probably only been here 10, 15 years and already it's cut in a quarter of an inch, an eighth of an inch, something like that.


Hello, I'm Dr. A.J. Pinney, and I'm a family medicine physician born and raised in Midland, Michigan. I hold specialized fellowship training in non-surgical sports medicine. I provide both non-surgical musculoskeletal care and sports injury evaluation through MidMichigan's WellSport program. I also serve as the head team physician for Alma College. My goal as a sports medicine physician is to identify the source or problem, utilize nuanced diagnostic and therapeutic techniques like ultrasound, and allow the body's natural healing process to function in high-gear. My mission is to reduce complications associated with long-term anti-inflammatory use and to discover activities that may engage my patients and encourage them to stay active based upon their own limitations. Some of my special interests include diagnostic ultrasound, non-operative fracture care, osteoarthritis and gout management, concussion management, and ultrasound-guided steroid injections. I also hold special training in alternative medicines as well as in the field of restorative medicine, which utilizes a patient's own blood plasma to signal to the body that an area is damaged and needs to be healed. This is in the form of platelet-rich plasma injections. In all cases, I strive to maximize all available non-surgical treatments to manage acute injuries, osteoarthritis, chronic shoulder instability, and chronic tendinopathies. The most satisfying aspect of my work is the ability to interact with my patients and see them improve throughout their treatment process.


Our next question comes from Frick. Hi. I was always wondering how miners decide on which mining pool they use. I assume it's a mix of which payout scheme they prefer, pay per share, pay per last, end shares, etc. The latency they have on the network to reach the pool server, probably some written agreement of the policies of the pool, for example regarding their transactions, which transactions they include, discounts when buying hardware from a manufacturer if they agree to mine on the pool operated by the manufacturer, and many more political considerations. Do you have some insights? Frick, you already covered them all. You've left nothing for me. Your assumptions are pretty much spot on. That's my understanding of how miners choose.  Those are all the reasons why people will choose a pool. It's important to realize that that choice can change, and it can change very rapidly. It's one of the reasons why it's important when people say, oh, the mining is controlled by three entities, and what they're referring to is mining pools, that is incorrect. While there may be three mining pools, they may have thousands of miners who can switch at a moment's notice.


Hey, Tony Gaskins here. Thank you so much for joining me for another episode of Talks with Tony. Got an email today from a young man and it says, What's up, TG? You are blessing my brother and I hope you see this and can answer it for me. My ex fiance of seven months been together for two years. Just this past month in April broke up with me and gave me back the ring in early April, which was two weeks after going on a date after about a month break that she wanted, not me. We are both 29. She wanted to move in together, me, her and her daughter. And so did I, but we didn't have any money saved up. So I wanted to get a second job so that we can have some money in our savings account when we moved in just in case something happens and we needed funds. I live with my mom and she lived with her sister and paid rent and now recently back at her parents house. She told me I was scared to struggle since I didn't want to move in together with no money saved up. And it's what she really wanted so that we can start building and start a family. I told her I'm not afraid and I want the same things. I just would rather struggle smarter by having some money saved up before we move in because even with money saved up, we still will struggle. And as the male, I want to make sure we are at least decent financially. So I got the second job at the gym and been working 65 hours a week and seven days a week between both jobs and some days back and forth for the last five months. She dumped me gave back the ring and told me since I didn't want to work as a team and move in with her that now her head is just not in the relationship anymore. And she was not happy with the relationship and felt she was alone. She said she wants to do it by herself now and focus on her daughter and get a place by herself. So she also said that moving back into her parents house was the last straw because that shows I didn't have her back by letting her move back in there instead of getting a place to stay. She said it was an embarrassment to move back in with parents since I asked her father's hand in marriage. She is Spanish. She said that was going backwards. She didn't even want to get counseling or coaching sessions to try to make it work even though she ordered both of us make it work for Valentine's Day gift but didn't read it. She said she was already fighting to make it work by trying to get us to work as a team and move in even though we didn't have money saved up. I told her she was fighting for our relationship when I wanted to stay in it and was working for the second job for us. She told me that the job was just for me since I work out and post videos on my fitness YouTube channel. But I told her that's not true. I got the job there to save money for us and have the funds in my savings to prove it to her. She told me I can go use that and move in somewhere by myself now. And that now she felt I wasn't ready to have a kid with her and take her and take care of it nor be responsible to move in and pay bills together since I didn't want to move in sooner and struggle with no money saved up since I wasn't as concerned as I should have been with her daughter as she felt that I should have been. She gave me back the ring and told me see if I can trade it back into the jewelry store. I am crushed heartbroken and in a lot of pain. It's eating me inside because I truly love her and her daughter with all my heart and I want them back. It's even more painful because we work together and she basically pays me no mind like I didn't exist and if there is no soul tie. I never cheated physically or emotionally no flirting liking pictures online or inbox messaging. I was faithful. I did not verbally or physically abuse her nor disrespect her in any way. She told me I took her for granted because I wanted to move in on my time and didn't want to do it as a team and instead do it by myself. Where did I go wrong? I thought I was doing the right thing by working hard at two jobs and saving up money to become a better provider so that we could move in with some money saved up to our name. I didn't mean or want any of this to happen. Please help. Thank you. That was a long email there but got through it and as you can see you know I'm reading and a lot of time people typing on their phone or just typing really fast trying to get it in so I'm trying to bounce around you know typos and make sense of the best to the best of my ability. This is a deep story and it's hard to say because there's always just like with everything I read is two sides to every story. If it happened just the way that you say it happens then you didn't do anything wrong and it's really just her stance you know if you wanted to save up and get some money and she wanted to move in and just make it make it work and you chose saving up and getting money over her and that's how she sees it and so what you have to realize as a man and I'm going to explain this to all men that some women care about finances and others don't so it's actually a compliment if a woman is willing to be with you with no savings to be honest with you 70% of people don't have a savings so I know you want to do it the right way and you want to have a savings but just how you're working 65 hours a week if she would have been okay with you working those same 65 hours a week to get a savings but y'all already having a place together then you should have went that route versus saying let me put this money and getting this money and putting up this money in a savings account before us moving up to moving in together because at the end of the day you know like she said you're her fiance y'all are together you're supposed to be together but you got her moving back into her dad's house so instead of just getting a place and working from there you know you y'all 29 years old you know I moved in with my wife at 21 and we didn't have any money and then when we started living together on our own it probably I had just turned 23 so we didn't have a savings we was you know we were living off of uh just my paycheck after my son came and he was in intensive care unit and I was making 300 dollars a week so my paycheck was 600 dollars every two weeks we didn't have we didn't have the ability to save so but what mattered most was the love was the relationship like the money's gonna come now you see me today I'm in a totally different space but I built to this place by having my woman by my side by being able to come home to my wife look her in her eyes you know look at my family see what I have you chose the gym and shooting videos for your YouTube over making it work with your woman now for one y'all shouldn't be moving together anyways and so that's the other thing it's like are y'all gonna get married you've been together for two years and your ex fiance of seven months so y'all first need to go to the courthouse and get married then go move in so y'all was already putting the cart before the horse to begin with and unless it's something in here you leaving out she's either not the one for you or just kind of full of it because to to break up with somebody and give you the ring back just because you want to have a savings that don't make any sense nobody's gonna give up love over a savings now yes you should have went ahead and made it official and made the move but it's two sides to it both of y'all really should meet in the middle and be reasonable and be understanding but for her to throw the ring back at you just because you wanted a savings it doesn't really add up so something's being left out here and somebody's not you know telling everything so either she got something else going on outside of this situation that she ready to move on to or you got something going on that you're not owning up to and admitting to hearing this situation but to every man like focus on your money you know get your money but don't put money before love if you got the opportunity to love don't put love off for money because money comes and goes you can get money at any time money you can't take it with you but you won't you don't get love anytime so when you have the opportunity to love and you were the woman that you love make that love your priority and then put the money right after that and then get to the money you know I started to make money after I got my priority straight and love and family came first you know after God so by me getting in line with God God told me he who finds a wife finds a good thing and receives favor from the Lord he didn't say he who finds a job you know finds a good thing and receives favor from the Lord he who has a savings you know has a good thing and receives favor from the Lord he say he who finds a wife so get right with God get your woman and then get your money in place if she willing to build with you it's totally different of a woman if she told you look you got to have at least a thousand dollars in your savings account for me to be with you or for me to move in with you but this woman said look I don't mind about struggling together I don't mind about building from the ground up like that's a gift you know that's a gift and then when you took and you told money over her that might be why she's super reacting don't make sense to me why she's super reacting like this but that may be the reason because she's saying look you took and you chose money over me I told you I don't mind struggling you told me no let me put you on hold let me have you move back in with your parents so that I can work 65 hours a week and put some some money in savings and it's like how much savings you're gonna get is that gonna change your life how long is gonna take you to save enough money because you got to pay your own bills too so how long is gonna take you to save enough money for it to even matter in the grand scheme of things so that's could be how she's looking at it as well so I think both of y'all just being selfish instead of being selfless you need to explain your side to her she needs to hear you understand that respect that she needs to explain her side to you you need to hear her understand that and respect that man stop putting money before love focus on love and the money will come get your love life right and then your woman will give you the time and the space to get your money right but she wants love because she understands what really matters in the grand scheme of things love means more than money I'm not saying don't get your money right I'm not saying don't have a savings but know what matters and for you women that you want a man to have all his money right had 29 and have a savings and all of that okay cool it's a personal choice it's a personal choice but if you come across a woman I'm telling you as a man who's been married 12 years with a perfect marriage amazing wife 100% faithful to each other 100% happy if you are a man who finds a woman who money is not a priority that she is not focused on your financial stability she focused more so on your heart your character and your work ethic because she knows if you have heart and you have character and you have integrity and you have work ethic she knows the money will come she knows that no amount of money can buy character but that if you have character you can make any amount of money if you come across a woman who has that understanding she is special and she is rare because it's a lot of women who make money as a priority and they want you to have money and don't even care if you cheating on them or they put money before love and then you cheating on them and beating on them and dogging them out but the bank account full and that's when marriage get turned upside down when the bank account is full but the man's heart is empty so hey thank you so much for writing in if you have any questions send it in to inbox at tonigaskins.com inbox at tonigaskins.com make sure you visit tonigaskinsacademy.com visit tonigaskinsacademy.com and grab the course that fits your life in this season thank you so much we'll talk soon


Everybody forced here ripping a gold pack lot for John G. It's five gold packs one lot Good luck John all right got a Bobby with junior to start Followed by a hyper Shaquille O'Neal non-numbered on the hyper Dale Earnhardt jr Followed by a Cracked ice it looks like Yeah, Kawhi Leonard cracked ice numbered 78 of 99 nice numbered Kawhi that is a Dak Prescott and Got here Tiger Stripe. Oh It's a rookie Is that? Yeah, it is. Oh wow Trevor Lawrence Tiger Stripe rookie Big card congrats John That is fire as gas right there Get that mag for you for sure Nasty doing really well actually all right. There's a Lawrence base this time and a hyper rookie Tyrese Halliburton Nice card there, too. And number five pack five Congrats John on the Lawrence to see what's here a Ionis and a camo Camo, let's just let's just go for it Shrail ants camo Dude John you crushed it 17 of 25 Monster Lance Holy cow, dude Tiger Stripe Lawrence and a camo Lance 17 of 25 on that one. Wow man Five packs of heat. Thanks again. We'll get it right out to you


8. Classroom Activities That Are Great For Genesthetic Learners Genesthetic learners are learners that learn through objects that they can touch and explore. They also learn best by discovering and experiencing and particularly enjoy physical activities that involve getting out of their seat and moving around. Unlike visual and auditory learners, Genesthetic learners can be tough to accommodate in the classroom because of their need to be physically active. Since they need to be active in their learning, they may get bored very quickly if you allow them to simply listen and look at your visual aids or video presentation. As teachers, we must always be versatile and understand how to incorporate different types of learners. Luckily, there are many fun ways for Genesthetic Learners to learn. Charades One great example of a game for Genesthetic Learners is charades, a classic game best suited to action verbs and sports. For example, to be able to teach verbs, you need to act out each of the verb words yourself, and have students say each one aloud with you. After that, you can divide the class into two groups. Each student should act out the words then his or her teammates will guess what it is. Encourage them to be silly, make faces or exaggerate their actions if they need to. His or her teammates need to answer in a complete sentence to get the point for each round. Songs This activity is generally a winner with young learners since they like to sing songs, however, if you add some movement or miming, they'll enjoy it even more. In fact, it's tough for most kids to sing songs while sitting all the time. Singing and moving comes naturally to them. So, why not take advantage of this and incorporate various songs with movement? Here are some great songs you can use or adapt to fit your needs, head, shoulders, knees and toes, a classic song used to teach children the parts of the body. Wheels on the bus, have them line up and go around the classroom in a single or double file, or organize their seats so that they resemble a bus. Role and action playing This activity is more appropriate for adult students. You have to provide each student with a role to act out. Tell the student what scenario he or she should act out, but don't tell the other student what it is. For example, say, you need to find the closest public toilet and you ask somebody for directions. You can't speak English well, and only understand some basic expressions. Student B, you will be stopped in the street by someone who needs directions, however this person can't speak English well, thus you must interpret the words and gestures to find out where they need to go. Fly SWAT The Fly SWAT game works best for vocabulary review, and is nice to play at the end of a lesson introducing new subject material. Using PowerPoint, or merely write on the board, prepare a slide full of vocabulary words sprawling all over the page. Have a series of definitions and questions about these vocabulary words ready to read to the students. To make it extra fun, write the words on pictures of flies. Split the class in half and be prepared for a good time. Each team sends up one person to the front of the classroom and they are each given a fly swatter. Read the question aloud, and then the first student to swat the answer on the board wins the round. Note, you should declare the rule that you may only hit one word per turn, to prevent students from mindlessly hitting as many words as they can. This game will help your students practice word pronunciation and articulation of sounds that they're not used to making. Have all the students sit or stand in a line or a circle. Make up a phrase or sentence and whisper it in the first student's ear. That student then whispers the phrase to the next person, and so on and so forth. If anyone would like the phrase repeated to them, students will say operator. However this can only be done once per person. At the end of the game it's always really funny to see how different the phrase turns out. Note, another option is to separate the class into two groups and see who gets closest to the original phrase. Hangman. All the students need is a pen and paper and a good idea. So instead of choosing the word for the group let the students alternate picking the word each round and drawing the blanks. At the end of every game, have students either talk about the definition of the uncovered word or try and use it in a sentence. Hangman can work well after any kind of ESL lesson. It can be used to practice vocabulary or numerous parts of speech. For extra fun, have the students play Hangman after watching a video clip and only allow them to use words from that clip. Song puzzle. For this game, you'll need to choose a song and print out the lyrics with enough space between the lines so you can cut the lyrics into strips. Separate students into small groups of two or three and provide each group a complete set of the lyrics strips. Then play the song over and over while the groups try to organize the lyrics into the proper order. The first group to arrange the lyrics correctly wins the game. After the students have all figured out the correct order of the lyrics, sing them aloud as a class together. Doing song puzzles reinforces sentence order and helps students with their fluency of speech. Storytelling memory game. In this game, students should form and sit in a circle. The first person starts the story with a fragment phrase like it was a holiday, and the next person must repeat what the first person said and add a phrase of their own. For example, it was a holiday and the night was cold. Keep going around the circle until someone messes up. Students love this game because they get to work together to be creative with their imagination. Creative thinking encourages English learners to use words that they don't use on a day-to-day basis, and making a story allows students to practice sentence structure in a casual and funny way. Do you want to teach English as a foreign language abroad? Speak with an ITTT advisor today to put together your personal plan for teaching English abroad. Send us an email or call us toll free at 1-800-490-0531 to speak with an ITTT advisor today.


For more, Jonathan Sheridan joining us live. Jonathan, interesting moves in the Aussie obviously over the past week. We know why, RBA can't inflation forecast. But what about payrolls on Friday? How did that play into it? And I guess play into global bond yields as well. Good afternoon, Ingrid. Yes, look, the payrolls number, as I'm sure has been discussed, was a weak headline number. But importantly, the wage growth was relatively strong underneath, up with expectations, whereas the rest of the headline numbers were below the consensus. So you might have expected there to be a bit of a tightening in bond yields as further fed hikes are pushed further out. But actually, Treasury yields sold off a little bit. And we've seen that come through into our market today, broadly flat, but just yields up about one or two points. Also, I guess more locally, Westpac's doing a big US dollar multi-part deal for three, five and ten years. Talk us through it. That's right, yes. Obviously, Westpac looking to lock in some rates over in US dollar territory. It's going to be a very sizeable deal. Another one of the majors printed a $3.2 billion local Aussie dollar deal on Friday. So obviously, it's a taping season for the banks to issue bonds. Interestingly, the shorter ten is that three and five years are going to be fixed or floating. But the 10-year from Westpac is only going to be fixed. So it shows that the appetite for US dollar investors in longer dated paper is definitely fixed just like we saw in the recent Sydney Airport fixed ten-year issue. Interesting, Jonathan. We were just discussing property and the housing market here at home. And you've mentioned that the budget was very property friendly, but a bit of anti-superannuation. And you're seeing clients actually move to reflect that. What are you saying? Yes, absolutely. So given that bias in the budget, we have seen a lot of interest coming from clients into property related bonds. So there are obviously residential mortgage backed securities, which we like and have liked for a long time. And what we're seeing now is with the lower yields available in term deposits as a result of the rate cuts, we're seeing clients look at high yielding property related bonds. So there are four of those available in the Australian dollar high yield market with their yields ranging from about 6.3 to about 8.3% for about five years. That's interesting to see. Jonathan Sheridan, appreciate your time on the program. Thanks so much for joining us. Thank you. We are unfortunately out of time. Big thank you to my guest host today, though.