Welcome learners to this session. In this session, we will study or we will discuss a topic of business organization. That topic is included in the become for semester business organization and business ethics. The unit 2 business organization discusses about different aspects of an organization. Let us move forward to this session. So first of all, what we mean by the term business? We use the term business, but what is the meaning? When we use the term business, it comes to our mind certain activities. These activities are related to production, sale, purchase, distribution, transportation, banking, warehousing, etc. So business when I use this term business, it refers to these different activities. Now the main objective of any of these activities that we have mentioned is profit earning. So if you can find the element or the objective of profit earning in a particular activity, then we generally term it as business. Another aspect associated with business is social responsibility. Business is not an organization to earn profit only as it is a social organization. It exists in the society, it must discharge certain responsibilities to the society. So business is basically performing on certain activities like production, purchase, sale, distribution, etc. And the main objective is to earn profit at the same time it has to discharge its responsibilities to the society. Let us come to the second term that is organization. What is organization? Simply organization is a group of people working to achieve a particular objective. So there are different people, they have come from different backgrounds, they have come from different places, but when we use the term organization, it refers to all those people who work together to achieve the common goal. So business organization, it is an organization performing activities related to production, distribution, sales, banking, warehousing, insurance, etc. And their common or the main objective is to earn profit to maintain their sustainability, to maintain their growth. Again when we use the term business organization, we can study it into defined aspects. In this particular session, we will discuss it in the terms of internal organization of business organization and the external organization of business organization. So we classify the business organization for better understanding into two aspects, the internal organization of the business organization and the external organization of the business organization. So let us move towards internal organization. In case of internal organization, it generally refers to the internal activities, internal structure of the organization. It means the people working there will have certain activities to perform, they will have certain relationships among them and accordingly they will work to achieve the organizational objectives that is the common objectives that they have set for their organization. So internal structure of the organization means the internal organization. And the business organization is internally structured in defined ways, we will discuss all these things. So it is described in terms of duties and responsibilities of the employees. So let us see this diagram. Here we have classified as superior and subordinate, superior is termed, we termed it as chief. Then at level 1 there are two subordinates, subordinate A and subordinate B. Again under subordinate A there are two more subordinates at level 2, subordinate A1 we named it as subordinate A1 and subordinate A2. Similarly under subordinate B at level 2 there is one subordinate that is subordinate B1. So this is the internal structure of the organization. So each people whether it is superior or subordinate will perform their duties as assigned and all these activities when performed will help in the achievement of the organizational objectives. Now when we refer to this term the internal structure or internal organization it will give us certain concepts to understand. Number 1 delegation of authority and responsibility. So in the diagram that we have mentioned the chief, the superior at the top level cannot perform all the activities of the organization. So he or she will delegate some of his authority, some of his responsibilities that will matched with the authority and responsibility to the next level that is in case of our diagram it is level 1. So the chief, the superior will delegate some authority and responsibility to subordinate A1 and subordinate B1. Again subordinate A1 will delegate some authorities and responsibilities to his subordinates at the level 2, subordinate A1 and subordinate A2. So in this way there will be delegation of authority and responsibility from the superior to subordinate. Secondly it will create the relationship between the superior and the subordinate. It will also depict the person to whom the subordinate will report means who will report to whom and it will also show the line of communication, how the communication will flow within the organization. So if we again consider the diagram that we have mentioned here the superior will delegate some of his authority, again he will delegate some of his responsibility so that the subordinate can perform the duties assigned. At the same time the subordinate at level 2, for example subordinate A1, how he will communicate? He will first communicate with his superior that is subordinate A at level 1. It is very rare that he will directly communicate to superior that is chief that we have termed. So the flow of communication will be if we consider as from bottom to top from subordinate A1 and subordinate A2 the communication will flow to subordinate A at level 1 and subordinate A from level 1 will communicate to the chief. Similarly, in case of subordinate B will communicate to his superior that is chief and subordinate B1 will first communicate to subordinate B that is superior or subordinate B1. So in this way the communication line will move from the top to bottom or from bottom to top. Now when we discuss about this internal organization there is another aspect that is very important that is coordination of the activities of the employees. If we again consider our picture our diagram the chief will coordinate the activities of his employees of his subordinates. So chief will coordinate the activities of subordinate A at level 1 and subordinate B at level 1. Subordinate A will coordinate the activities of subordinate A1 and subordinate A2. Subordinate B at level 1 will coordinate the activities of subordinate B1 at level 2. In this way all the activities will be coordinated by the chief. So these coordinated activities will help in achieving the overall objectives of the organization. So if there is no coordination even if they perform the activities it will be difficult for the organization to achieve the common goals. So the organization will move in the light of the overall objective and to achieve those objectives the chief, the superior have to coordinate the activities of his or her subordinates. So these objectives as you aware it may relate to profit maximization, wealth maximization, increasing market share, satisfaction of customers, etcetera, etcetera. In internal organization another aspect is very important let us discuss this. This is departmentation. Departmentation means it is compartmentalization. We divide the organization. So it is the process of dividing the activities of the organization into some groups. So all the activities will be identified and these activities will be grouped and that is known as departmentation. Perform the departments it may also be termed as divisions, etcetera. So let us discuss some of the facts about departmentation. When we talk about departmentation the activities that has to be divided must be of similar nature. The similar nature activities must be grouped under a particular group. Let us take an example. Suppose there are only two activities purchase and sale. We divided it in the departments of purchase department and sales department. Now purchase related activities will be grouped only under department of purchase not under the department of sales. Again suppose the activities of advertising and sales promotion that is under sales department will not be controlled or not be supervised by the purchase department. So there will be clear line of demarcation between the departments and the related activities. So who will perform what will be clearly known to everyone. Now how many departments will be created in the organization? The number of departments in an organization depends on the size of the organization, the requirement of the particular business organization. If the organization is a big one then the number of departments will be more as compared to a smaller organization where the number of departments will be less naturally. The third point regarding departmentation is it fixes accountability. So when we classify the activities of the organization and grouped it into particular departments and in each department there will be some employees and each employee will be interested with certain responsibilities, certain tasks that to be performed. So it helps in fixing the responsibility and accountability on a particular individual. That individual is responsible to perform that part of his or her work and that will be again coordinated by his or her superior as we have already discussed. In this way the activities will be broken down into smaller parts known as departmentation. Each individual employee will be assigned certain task that will be coordinated and it will lead to the achievement of organizational goals. So for better understanding we can consider the diagram that we have already mentioned. Here we have changed the names for superior we have termed it as chief manager and the departments are production department at level 1 and sales department at level 1. So there are two departments, we classify the activities of the organization into two departments production and sales. Now under production department there will be subordinate A1, subordinate A2 under sales department there will be subordinate B1. So here accountability will be fixed on subordinate B1 for example in case of sales department. So he is responsible for performing sales related activities and if he is not performed then the accountability will be fixed on him or her. Now let us discuss certain basis of departmentation means how we can departmentalized our organization, how we can classify the activities. Number one functional departmentation, functional departmentation means that departmentation will be done on the basis of the main activities of the organization that we have already discussed. So there may be a production department, there will be sales department, there will be finance department and there will be human resource department. So this is the departmentation based on the major functions of the organization that is why it is termed as functional departmentation. Number two product wise departmentation, so an organization may devise activities on the basis of the products that it produces or sales. So a company may departmentalize as products for baby, products for woman, products for men. So in this way we can departmentalize the activities of the organization on the basis of the product it produces. Third territorial departmentation, it means the organization will be departmentalized on the basis of the geographical areas where it has some business. So suppose a particular business organization have its business in the north eastern states. So accordingly it can divide its activities for the state of Assam, for the state of Manipur, for the state of Midyuram, for the state of Nagaland etc. So in this way the organization may departmentalize its activities. Third customer wise departmentation. So we can again classify our activities on the basis of some customer. For example, a car manufacturing company can classify its activities as passenger car or as commercial vehicle or four wheeler or two wheeler. So the customers of two wheeler, customers of four wheeler, customer of passenger car, customer of commercial vehicle will be different. On that basis the organization may classify its activities means their departmentation on the basis of customer that it serves. Process wise departmentation. Let us take an example. Suppose a person is going to a hospital for treatment. So what will be the process? First of all, he will take admission. Then there will be some test, there will be some health checkups and then there according to the need there may be some surgery and after that he will release from the hospital. So this is the process and accordingly the departmentation can be done on the basis of this process means admission will be a separate department, surgery will be a separate department, laboratory will be a separate department and discharge will be a separate department taking care of each and every process and lastly combined form of departmentation. So a particular organization may form its departments on the basis of the defined basis that we have discussed. It is generally happens in case of a very big organization having very large customer base spread over to different geographical areas and the customers are varied, products are varied. So they can combine the different forms or different basis of these departmentations and accordingly they will divide their activities to function smoothly. Now let us come to the different forms of internal organization. Number 1, line organization. Line organization clearly defines the superior subordinate relationship. As we have already discussed and shown in the diagram, the superior, the subordinate at level 1 and subordinates at level 2, this type of structure is known as line organization where superior directs give orders to his subordinates directly for implementation of the decisions. The second form of internal organization is staff organization. In case of staff organization, some specialists are appointed. The specialists provide guidance, provide advice to the line managers. However, it is not mandatory on the part of line managers to listen to every advice. The line managers are the executives, they execute the work. The staff managers, the staff organization, the staff provide advice to the line managers to implement the decision. Third, functional organization. So this is formed on the basis of the functions of the organization. So there will be departments, there will be, so there will be departments based on functions like production, sales, then human issues, finance, etc. Next form of internal structure is line and staff organization. Means it is a combination of line structure and staff organization. All these will be combined, line managers will implement the decision and staff managers will advise them in performing their activities. Project organization. So under this specialist will be put under a project manager. The specialist may come from different departments and they will be grouped and they will work under a project manager. Then committee form of organization is just similar to the project organization. In case of committee organization, some committee will be formed by taking into account the different persons from different departments. Then next task force. So again this will be created by forming a group of specialist from different special areas. Now let us move to the second aspect. That is the external organization of business organization. By external organization, we mean the legal or ownership form of the organization. You are aware about the different legal forms of business organization. Like soldier business, partnership, joint stock company, cooperative firm, state enterprise, public corporation, government company, government department, joint ventures, public private partnership etc. These are the external structures of a business organization. So we have different structures, different external structures and the business organization can start this business by choosing any of these parts. There are certain factors that have to be considered or that influence the decision what is choice of a particular form of business organization. Number one, requirements of capital. A business organization needs capital. If your business is small, the requirement of capital is less. If your business organization is very big, then requirement of capital will be more. So in case of requirement of capital is more, company form of organization is better than a soldier business. Because a soldier business is managed by a single person having limited source of capital. Then second aspect managerial and administrative requirement. If it is a small business, it can be managed by a soldier business or by the partners. But if it is a very large business, then the company form of organization is suitable because there will be separate persons to manage the day to day affairs of the company. But this is not possible for soldier business and partnership. They have to manage their own business. Then third one, liability. Liability as you are aware that in case of soldier business, the liability of the soldier is unlimited. That is his personal property may be utilized for paying business liabilities. Same is the case with partnership business. But in case of joint stock company, the liability of the shareholders is limited to the value of the shares that they have purchased. Then the fourth point is continuity. Joint stock continuity of a business depends on the soldier in case of soldier business. If the soldier or in case of partnership business, if the partner dies, then the business may be discontinued, the business may be stopped. But in case of joint stock company, it is a legal form of organization means it is an artificial person having his own identity. So the debt of shareholder will not affect the continuity of the business of a joint stock company. So this is the particular aspect. If soldier dies, there will be some problems in the continuity of the business. But in case of joint stock company, there will be no problem regarding the debt of a particular shareholder, the company will continue its business. Next one is tax liability. In case of joint stock company, the tax liability is more. The company will be charged as an individual as a corporate personality. So the tax liability will be more as compared to our soldier business or partnership business. Government regulations. In case of soldier and partnership business, there are very limited control or limited restrictions on the business from the government. Any person can start its business having very limited registration requirements. But in case of joint stock company, the requirements from the government is more. It have to get it registered with the register of companies, for this it have to prepare memorandum of association, articles of association, prospectors, etc. So there are the different documents that are required to be filled up with the register of companies before a company can start its business. Nature of business activities. Now nature of business activities also influence the choice of a business organization. If the scale operation is very small or the market is local, then soldier business and partnership form of business is suitable. But if the scale of operation is large and the market served is national market or international market, then the company form of organization is suitable for that kind of business. Relationship between ownership and management. In case of soldier business and partnership business, the owners or the managers, they manage their own business. In case of joint stock company, the ownership and management are two different aspects. The owners or the shareholders and board of directors manage the day to day affairs of the company. So owners do not take interest in the day to day affairs of the company. It is generally managed by the board of directors. Last one is information. The soldier business can be easily formed whereas a joint stock company requires various documents, various registration process to form. So depending on the business, the form of organization will be chosen. So learners, we have discussed in this lecture the different aspects regarding the organization. That is internal and external structure of a business organization. In case of internal organization, it creates the relationship between superior and subordinate. Shows the movement of information from one level to another level etc. And the external organization shows the suitable form of business organization depending on the different factors like soldier, partnership, joint stock company etc. So thank you very much. We will discuss some other aspects in some other lectures. Thank you.


Internal Revenue Service R.R.S. Tax News. Fielers should know about changes to common credits and deductions. It's true we need to keep up with the rapid changes these days, man.  I mean, take Women's History Month, for example. Like, it's good in concepts.  I mean, how could it be Women's History Month? Women's History?  As if men own all the stories. Dang, patriarchy.  Unless the guy's wearing, you know, like a dress at the time. Or if like, if like the dude's taking a leak in the, in like a public woman's restroom while standing up and offering a tampon to the woman in the stall next door, something like that, that would be okay. But otherwise, it's unacceptable in our enlightened age. However, the dude wearing a dress exception does mean that it is okay to celebrate Women's History Month by watching the movie Braveheart. You're so concerned with squabbling for the scraps from Longshank's table that you've messed your God-given right to something better. Which is, you know, that's interesting.  So, so this month should more properly be called Women's They Them Story Month. They Them Story, possibly being the most acceptable choice, considering many of the women being celebrated, you know, are actually men. Hey, hey, that's, that's a way to fix the pay gap, man. Like, like if, if we could just create an incentive structure where men could get ahead by calling themselves women, and then we can use equity policies to pay that distinct group tons of money based on, you know, the woman claim thing. And that way we could not only eliminate the gender pay gap, we could reverse it, man, nor woman, or they, or they them. Anyways, that would work. That would work at least up until the point where the lack of hiring based on merit causes us to decline so badly, you know, that China destroys us or something like that, at which point we'll all be equally and equitably poor. So the two terms will actually and truly be basically interchangeable at that time. But you know, on the plus side, on the plus slide, you know, at least we know it's safe to chow down on those, on those wet market bats now. So we've got that going for us, which is nice. He's going to stiff me.  And he says, oh, there won't be any money.  So I got that going for me, which is nice. Tax tip 2023-34, March 15, 2023. Taxpayers who haven't filed yet should make sure they're familiar with the changes to credits and deductions for tax year 2022 to help them file an accurate return by the April 18, 2023 deadline. Unlike 2020 and 2021, there were no new stimulus payments for 2022. So taxpayers should not expect to get an additional payment in their 2023 tax refund. So obviously when the COVID situation was happening, there were a lot of changes to the tax code. Many of those changes were trying to increase the cash flow, money going out, one of them being the stimulus check. At some point in time, they've got to cut that off. And now we're experiencing that side of the situation here. So some of that stuff that was happening before, they're going to have to roll it back and that's what's happening now. So changes to individual credits and deductions for tax year 2022. Taxpayers may still qualify for temporary expanded eligibility of the premium tax credit. There's a link to that here. A refundable credit that helps eligible individuals and families cover the premiums for their health insurance purchase through the health insurance marketplace. Now the health insurance marketplace was that whole thing was took place and was implemented before the whole COVID thing happened. And that kind of was tied to the Obamacare situation, where the idea was people were going in two opposite directions to try to fix this health care situation. One group of people said that we need to completely kind of centralize the whole health care thing and force everybody to have insurance because that way we can eliminate the free rider type of situation. People getting health care without actually paying for the insurance. That's where the Obamacare kind of plan what was going into place. And the other side was saying, well, what we really need to do is have more market based stuff in place so that we can allow more competition and whatnot. Instead of reducing the competition and trying to control everything from a top down kind of system because that usually limits innovation and that kind of stuff. And then of course we went in the middle. Instead of getting on one side of the road and the other side of the road, we sat in the middle of the road, which is usually where you get hit by the truck. And that's kind of... So now we have a situation where there's a health care kind of marketplace situation, but it's only for certain individuals.  So we're not kind of eliminating that free rider thing. So if you're participating in the marketplace, then there's this advanced credit that you might be able to get an advanced credit. Not the money for the advanced credit, but the advanced credit might be used to pay down your health insurance premiums if you qualify.  So then you've got to figure out what the actual credit is and see if you owe more money or if you get more credit at the point in time you pay the taxes. So to get this credit, taxpayers must meet certain requirements. There's a link to that here and file a tax return with form 8962 premium tax credit. Then you got the child tax credit, the earned income credit and the child and dependent care credit have reverted to pre-COVID levels. So these were other, these are typical kind of credits or the main credits for low to moderate income individuals which have a refundable component to them, which means that even if your tax liability goes below zero, you might get a benefit from these credits.  And once again, it's unsustainable to have that happen and you've got to imagine that some of this money going out in these different ways led to in part or at least contributed to this inflation everything that we have now. So and to my perspective, I'm not sure. I think people are actually going to end up at a longer term detriment because the added money actually disincentivized people to work, although it could have helped a lot of people too, but I think it's going to in the long run disincentivize people to work, which means it's going to be harder to get back in the workforce. And then now we're going to be dealing with long term inflation, which I think over the long term will outpace the short term benefits people got when they got the stimulus payments and probably just spent the stimulus payments, you know, thinking that, you know, not playing it on the inflation. So I'm not sure that, so at some point, they got to roll this stuff back. Otherwise you're going to end up with out of control inflation going forward, which is, of course, the thing that we are in right now, which was seemed to me to be inevitable result of the policy. It's just a matter of is the short term relieving of the pain worthwhile for the for the added long term, you're going to you're going to experience more long term pain in order to relieve the short term pain. Is that is that a good trade off? And you can argue either way. I'm not, but at some point, they've got to pull back and now they're pulling back on this stuff. So this means that the taxpayers will likely receive a significantly smaller refund compared to last year. So for 2022, the child tax credit is worth $2,000 for each qualifying child. A child must be under age 17 at the end of 2022 to be a qualifying child for the earned income tax credit eligible taxpayers with no children may get $560 for the 2022 tax year. So the earned income tax credit is based on both the level of income, but it actually goes up as your income goes up and it has a level of the children that are in there as well from zero to three children. So it's actually quite complex, meaning you don't get an added benefit after you clear, I believe three children with regards to more children. So it's actually quite complicated. Tax software is quite helpful to to figure it out. But if your numbers become a lot different than the prior year, you might think you did something wrong. But again, that's another one of the problems when we have these rapid changes to the tax code. The tax code should be something that's stable from year to year so that people can have it and I know what's happening. They don't get, they're not likely to get scammed that way. And they're they're likely to be able to plan better that way because the tax situation isn't going to change. So you can make long term plans into the future. So the more that we have to deviate from a standardized tax code, again, it causes a ripe environment for fraud and it causes an environment where you you're going to take the short term benefits because you don't trust the law and the long term to not change in a way that might be disadvantageous. So in any case, for the child independent care credit, taxpayers may receive up to 35% of their employment related expenses for 2022. Taxpayers that don't itemize and take the standard deduction cannot deduct their charitable contributions. So they put like a $300. It was quite small of charitable contributions on the first page of the 1040. And you know, again, that seemed like more of a gimmicky time of type of thing because that's a fairly small amount compared to what's on the itemized deductions. But usually the charitable contributions are on the itemized deductions. And that's another interesting topic because they tried to simplify the tax code a few years ago by increasing the standard deduction, which means less people are going to be itemizing, which usually helps lower the moderate income individuals because they're the people that are likely not to be itemizing. In other words, more wealthy individuals are the ones that are more likely to be itemizing. But a lot of the favorite credits that people, certain people like to, and I'm not saying they're bad credits, but certain interest groups you would think have an interest in those itemized deductions, such as obviously the home mortgage interest is helpful to homeowners you don't want to pull it out, but obviously it's going to be marketed by everybody in the real estate area as well that want to incentivize home purchases and whatnot. And then you've got the charitable contributions, which again it's nice to try to incentivize people putting into charity. But obviously the charities themselves have an interest in having a charitable deduction in those organizations and you would think, well the charities are just super nice people. They don't have any interest groups or anything like that. It's like okay, it's money. Money is flowing around. There's interest groups everywhere money is flowing. And so then what happens is you're going to think, well are some of these itemized deductions going to move over to other areas of the tax code as the law changes to deal with the fact that the itemized deductions have been reduced in significance in order to simplify the tax code. And we kind of saw that happen with the charitable contributions. They just stuck a line on page one of the 1040 for other charitable contributions, but it was only a temporary thing. So going forward it's kind of an interesting question in terms of we still have this increased standard deduction. They limited the state tax deduction. What are they going to do now? Are they going to in order to creep these deductions back in, right? That's usually what ends up happening. Are they going to try to lower the standard deduction again to make them more effective? Are they going to move some of those itemized deductions over to other areas of the tax code so they're not under the threshold of having to clear the standard deduction or maybe they'll just increase inflation massively so that the standard deduction threshold doesn't keep up with inflation, right? And then so then it would that would be another way they can kind of make that standard deduction less relevant and the itemized deduction is more relevant. So it's kind of interesting we'll see what happens going forward but in any case more information down below you got the credits and deductions for individuals there's a link to that here there'll be a link to this in the description.


Good morning, John. I know that we said maybe we weren't going to do videos this week, but hey. I found something that I really wanted to share with you, and it is this lid to a tea. It's a tea lid from a boba place. And it's specifically a tea lid that you can use for boba, so I guess you can do hot boba. And you would put the boba straw through this part of the tea lid, and then you got your normal sip and hole here. This is the HY90M5, if you want to look it up, and there is something very odd about this tea lid. And I want to know what's going on, and I can't figure out the answer. And so I'm turning to the power that I have and should not abuse in this way, but please someone help me figure out what's going on. If you take a look at the HY90M5, can we get a focus? You will see that it says heat 110 degrees Celsius. That, to me, is very weird on its own, but then also notice that the one and the one are different fonts. Now I'm going to talk through why I think this is so strange for the HY90M5 to say heat 110 degrees Celsius and have the ones being two different fonts. First of all, tea is made out of liquid water, and liquid water cannot get hotter than 100 degrees Celsius. So you cannot heat tea hotter than 100 degrees Celsius. Unless you're changing the pressure, unless you are putting it in a pressure vessel and putting a bunch of extra air molecules in there, you cannot heat tea to above 100 degrees Celsius. You especially cannot do that in Montana where we're way above sea level, but that's not part of the conversation. The only thing that makes sense that it means to me is that this beverage is hot. Like you wanted to re-emphasize the part where it says caution hot across the top. You wanted to re-emphasize that with the heat of the drink in here is 110 degrees Celsius, which to an American does not sound very hot, so that's a problem. But I understand this lid is not necessarily made for an American audience because it's a boba lid. And we haven't been on the boba train for that long, and we certainly haven't been on the hot boba train for very long. I have of course looked this up. It's a lid from Taiwan where they use Celsius. So the only thing that makes sense is that they put heat 110 degrees Celsius just to re-emphasize that this is very hot. It's hotter than you think it is. It's hotter than boiling water, even though that is literally impossible unless it contains pure steam. So I want to tell you the incorrect thing that I thought about this. I thought that it said heat 110 degrees Celsius because originally it said heat 100 degrees Celsius and then somebody decided to take off one of the zeros and add a one just to totally emphasize that this is hotter than boiling water even though that's not possible, but it isn't. It isn't. But they wanted people to be safe, so they added an extra 10 degrees Celsius to an already impossible temperature and when they did that, they used a different font. They didn't have access to the original document. They had to cut and paste to make it look like it said 110 degrees Celsius. In fact, if you look very close, the bottom of this one is a little bit higher than the bottom of this one. So it's definitely Photoshop and the only reason to do that is if you want to make it more clear that this is very hot liquid. But I wanted to confirm this, so I went on the internet and I looked up the A290M5 and John, it used to say 120 degrees Celsius. It used to say 120 degrees Celsius and they changed it to a lower temperature. I assume because some pedant like me was like there isn't a way that the T is 120 degrees Celsius. It would just be steam. It would be gaseous water. It would explode. And so they lowered it to an also impossible temperature. Like somebody did that. Making sure that extra work was done so that no one would be happy. If anybody has any theories about how this happened that more accurately explains the given circumstances in ways that are less infuriating, please let me know. John, I hope you're having wonderful new years and I'll see you in 2023.


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Dustin Harris Matt Chapman orange rookie Julio Rodriguez What what? Bookend 75 of 75 Bowman Chrome rookie J rod Bumper from Sapphire And a South Relic Holy crap Well, it's the best box. I've seen of this in a long time headbert Perez Alec Thomas Right, what do you guys a Mackenzie Gore rookie Padres Mackenzie Gore rookie?  We have basketball football Star Wars some multi-sport stuff Then one more baseball like to fill up Well, how do these packs open like that? What is going on? Maybe it's me. I've got a Darry Lorenzo followed by yellow Dustin Harris out of 50 Rangers Good one to his good prospects They're going to end a show hey Bono's like tick-tock. Come on, man. Come on bond God Jose Rodriguez Matt Olson rain Don cone and Freddie Freeman tied for the league lead and home runs Matt Olson We tie with a pitcher. Is that even good? Junior Perez Pete Alonzo sees our Prieto and Salvador Perez Appreciate the likes Edward Cabrera for do go Velasquez and a rookie Matt Manning the Andrew Rojas Bart Tovar and Tucker Michael Hernandez Luis Roberts Purple first woman Ryan rec lead at 25 solid-card Giants for sure purple and orange always looks good together And I'm not a Clemson fan Not at all They stink Got Ryan Reckley Joe Adele aqua first woman Simon won the 99 Mets James Wood Yes, I'm a Robel Devers Alvarez and Harper Gonna refresh spots here. Let me see what we have left on pearl pearls sold out First one the second one is at seven ago In every spot hits Got impeccable crown Royale optic choice Select football a lot of good stuff tonight rookie Shane Bods for the raise orange Rizzo Yankees the 75 Ryan Acunha Jordan Walker O'Neill Cruz base rookie y'all saw Garcia first Oscar Colas and Manny Machado Yes, this is a group break Scherzer Paulino You're Don Adela Santos and Brandon Marsh rookie Angels Marsh Yeah, Angels Marsh in this still I'll too very Matt McLean first. He's killing a two-man reds on fire right now Zavala and Crawford. I lost a series of the Braves. What is the Braves? What are you gonna do? Yeah, it's the Braves dude They still went toe-to-toe with it for the most part I didn't get blown out or overmatched a whole lot Pitching depth wasn't quite there, but it happens man. Got Buxton Eric Hernandez Luis Mesa and Jose Ramirez Plain had four extra base hits yesterday, which is kind of kind of not kind of kind of wild Deadmers Brian Acunha Lily Vasquez and Jordan Andrew Vaughn Jason choreo. There's a guardian John Kenzie Noel and Aaron Ashby You know him and as to Jesus Carson Williams and Juan. Yep, that's Interesting Vaughn Marcello and Rohan got trout Rizzo. Yasam or Sadie's and tell Marte How did they determine the futures game? It's just like voted like what do they do? Mount Castle Anthony Gutierrez Valesquez and Gavin sheets Ryan delayed LaCencia Joey Weimer first and Jonathan India Baker Orange Ezekiel Tovar to 75 Rockies Yanquil Fernandez and Javi Baez Will the Faunas boogie bets rookie Aqua Matt Manning to 99 Tigers Josh Chisholm Robert Hassel Christian Yelich a Jose Miranda and Nuel V Marte Pico Armstrong rookie CG Abrams Padres Elliott Ramos our old era Victor Acosta George Kirby Jonathan may he had a 50 first woman yellow going to the Cardinals Will Monday as my last one Steven Juan Guardians rookie orange to 75 color match Mets Francisco Lindor Jordan Lawler and Vladimir Guerrero Jr. Shane Bosch George Valera Walker and Simeon Long big parallel O'Neill Cruz. Yo, so our Garcia Oscar Colossum any Machado Why don't they commentate college baseball they get to wear polos and not suits It was cuz it's so damn hot there Could be Max Scherzer Ensign Polino you don't know Santa's and Brandon Marsh Got got one viewer on set back. Let's go What's up one viewer Altuve McLean again Zavala and Crawford Byron Buxton Eric Hernandez aqua 1099 Miguel Cabrera Tigers was a Ramirez Detmers Brian Acunha Jordan Alvarez Please Mesa last one here Andrew Vaughn Jason choreo Aaron Ashby Willie Vasquez Nothing crazy big in the break. Let's see what we had though outside of the the rookie Jay Rod Well, Elio was nice with a Jayrod orange, but cool off after that a bit Aqua to 99 of Miguel Cabrera Matt Manning Simon Juan Nelson Velasquez Orange is 75 of Francisco Lindor Ezekiel Tovar Anthony Rizzo yellow to 50 Jonathan Mechia Dustin Harris purple to 25 Brian Wreckley L.E. Delacruz aqua to 99 going to the Reds and an orange rookie is Julia Roger. He gets 75 is 75 Mariners But I'll do it for the break. Thanks again everybody moving on to more breaks


Petrifying pumpkins here tweet me at Petrifying pump Welcome to Haas or not PS viewer to the show where I tell it like it is It's the fourth of July in America right now, which means that the United States is Haas But what else is Haas synapse? That's right folks. Synapse is out today and synapses the talk of the town people are being blown away by its in evasive use of eye Tracking inside a viewer game You got people gushing about it on redis colonism an amazing power trip You got people in general happy a little bit of concern raised over the length of the game a little bit of concerns raised Over the variety of the enemies in the reviews we've seen so far, but I think overall it's hot hot hot Synapse gets Haas maybe the chart is over here put it on Haas. What else is Haas? You like ghosts ghosts or Haas phasmophobia. Let me tell you it's coming in. It's on fire Phasmophobia got announced for console which includes PS viewer to support for the PS 5 version that is coming August now you want to go a bit more specific than that. You can check out the phasmophobia official discord where they have an F a Q and they're telling us they're aiming for late August so late August Phasmophobia is coming out with cross play at launch viewer people can play with flat people can play with everyone who can play that game We don't know any other details in terms of pricing and whatnot. Yes, but it is a terrifying game by all accounts Whether you play as alone or with three other friends and co-op This game is my most anticipated PS viewer to title that does not feature guns and let me tell you this one is Top of the list. It's up there with synapse. It might be higher than synapse. It's Haas. It's flaming Haas Now what about my most anticipated title firewall ultra? It's coming down to luke warm. It's not Haas It's not cold. It's in the middle. Why is this? Well, simply because we're still waiting on this elusive release days the longer we waste the more frustrated people are getting however Buy it now buy into firewall ultra now because once that release days is revealed The stocks go up. It's smoking Haas. All right firewall ultra release day. Welcome. Have some patience But right now lukewarm. We're waiting for that Delicious launch reveal trailer to drop which could be any day now next up the PS viewer to sense controllers Sony and all their infinite wisdom have still not seen fit to make these things available for purchase Separately from the headsets. You cannot walk into a store. You cannot order them online This is freezing cold Sony. What are you doing? It's only a matter of time before these things get broken. You smash them into a wall or something like that Lads and ladies wrap them in bubble wrap do something to protect them because right now these are precious little babies And if you break them, it's gonna set you back Considerably unless you can send them off to repair or whatever But that's a lot of hassle once you just like to be able to buy another pair Sony fix this Speaking of cold. What is going on with among us the or shell games have been Zip on among us the or PS viewer to Announcement platform release day, whatever. We know it's coming. We know it's in development There's been radio silent on it for what feels like months now There's word on the streets as well that there was a listing for us on the PlayStation store and that has since been Removed now that makes me feel very very chilly indeed. We're leaving more towards frozen now with among us The or I'm sure it's only matter of time before it just randomly pops up and then we're up Up in the upper echelons of hot zone That is it for this episode of Haas or Nas before I go Let me thank the people who took a look at this channel and said bye bye bye These are my YouTube channel members of which you could become one too if you want to support the channel and get access to Exclusive perks these people I'd like to thank air purple unicorn guy Muzz dead eyed Dan. I've never seen such behavior in the war room before Chopped PPE mr. 777 no one knows move master make the shape throwing psv or gamecast Deej the pumpkin patch kid and Pete Hawkins So consider becoming a member like those extraordinary people have if you want some of these benefits Some of these perks are just to support the channel in general Thank you very much for watching and I'll see you in the next one Please stay nice and moist and haas stay haas as well You'll get hot if you're you'll get moist if you're hot because of the sweat