Podcasts about Abels

We speak to a lot of agents in the premium market here on the podcast, but often like to engage with those in closely related industries as there's lots that can be learned from their perspective on the same market. In this episode, Nicholas Illingworth of Abels shares his insights, from what is arguably the most 'premium' removals company in the UK. We get into: - The Royal Warrant, demystified- How discretion is the product- What "white glove" actually means- The "too cheap to trust" story- How much more Abels cost, and why people pay it- Turnkey, taken to the extreme!- How recommendations are 85% to 90% of the business- Why agents should care commercially...- The premium view on referral fees- Hire for attitude, and the multi-brand lessonWe hope you enjoy this episode as much as we enjoyed recording it!

Hvordan virker barberkrem? Med dette spørsmålet startet historien til Abels tårn for 15 år siden. Bli med på jubileumsfeiringa med en gjenforening av det aller første panelet. Hør episoden i appen NRK Radio

Welcome to You Had to Be There, the podcast where we dive into the world of the music industry. I'm your host, Julia Gomberg.This week, I'm joined by my good friend and talented musician, Ian Abels, to talk about his new project, The Level, and its debut EP, Technocrats. Ian and I have been friends for nearly a decade, brought together by a shared love of live music and indie rock. It was really incredible to sit down and talk about the creative process behind Technocrats and everything that led to this moment. After nearly a decade of friendship and countless concerts together, getting to interview Ian about a project of his own on a music podcast that I host and produce was incredibly special.You can stream Technocrats wherever you listen to music, or using the below link, and be sure to follow The Level using the social links below. .Thanks so much for listening, and I'll catch you next time.The Level The Level IGYou Had to Be There

Abels tårn er på turné - denne gangen fra Norges gamle navle: Kabelvåg. Hør episoden i appen NRK Radio

The biggest opportunities often sit in the work everyone else is afraid to touch. In this episode of the IC-DISC Show, I sit down with Scott Abels, a CPA and business valuation specialist in Austin, to talk about why he built his practice around estate, trust, and gift valuations, the one area most professionals avoid. Scott spent 25 years in corporate finance at Dell and Motorola before launching his own firm. He moved from CFO consulting into valuation, then narrowed further into estate and trust work, an area with its own IRS code sections, examination rates above 20% on large estates, and the highest error rate he's seen. He walked through the landmines, retained rights and marketability discounts among them, where a single mistake can wipe out a client's discounts entirely. What struck me was his case for getting the valuation expert in during planning, not after, when it's often too late to fix anything. The same logic shows up in his turnaround standard of 30 to 45 days and the dozen questions he tells attorneys to ask before hiring anyone. Scott also revealed a project he'd been quietly working on, a plain-English book for Texas attorneys, and his answer for how the busiest professionals actually want to be helped. SHOW HIGHLIGHTS * The riches really are in the niches: narrowing from CFO work to a field with fewer than 10 true specialists turned a commodity service into a moat. * The IRS examines large estates more than 20% of the time, because it knows that's where taxpayers try to avoid taxes, so the valuation has to hold up. * Get your valuation expert involved during estate planning, not after; retained rights and other landmines often can't be fixed once the structure is set. * A buy-sell agreement signed and executed perfectly still won't bind the IRS, which weighs economic reality over legal form every time. * Overstep on discounts and the penalty isn't just losing them; the IRS can throw out your whole valuation and re-value with no discounts at all. * Before hiring a valuation pro, ask their guaranteed turnaround time and whether they offer audit defense; vague answers signal it's a side service, not their focus. Contact Details LinkedIn - Scott Abels LINKS Show NotesBe a Guest About IC-DISC AllianceAbout ETG Valuations TRANSCRIPT (AI transcript provided as supporting material and may contain errors) Dave: Good morning, Scott. Welcome to the podcast. Scott: Thanks, Dave. Thanks for having me. I'm looking forward to visiting with you. Dave: Sure. So where are you located today? What part of the world are you calling into from today? Scott: I'm in Austin, Texas. Cloudy, Austin, Texas this morning and just up the road from you a bit. Dave: Okay, well, that sounds good. So I've been really excited to have you on here. You were a guest a while back. You've kind of had some updates that I want to talk about. So why don't we just talk out. Scott: Talk. Dave: Give me a little bit of your background, you know, where are you from, what you're, you know, how'd you get to this point in your career? Scott: Sure. So I'm a Texas boy, born and raised. Went off to college, majored in accounting, got my accounting degree at the University of Houston and went, went straight into industry. Got my CPA shortly after. After I graduated and went into industry. And I spent about 25 years in what I call corporate America. Dell, Motorola, in corporate finance. And you know, most of my background is running a business division of a larger business. So it's really understanding how businesses work, how the day to day operation works, how's. How does the business model work from a financial perspective? Because I did that for about 25 years. Started my own consulting business about 15 years ago now. Dave: Okay. Scott: Initially, I started out as a CFO consultant, just kind of using the things that I learned in corporate America for smaller businesses in the. Mainly in the Austin area. And really quickly I, I had a client early on who needed help with business valuation, wanted to buy out a minority partner, and so I went away and got the valuation credential, the cva. It's essentially a CPA for business valuation. Dave: Okay. Scott: And I did a couple of these business valuations and I realized several things really quickly, Dave. I realized that these are like business valuation is like a puzzle. It's like a little business puzzle. And it's just perfectly suited to my background in understanding how businesses work. So I really, I like the work and it's well suited to my background. Other things I realized is as a CFO in Austin, I'm probably one of a thousand. Lots of competition, really. A commoditized service at the time that I started out, probably still is. As a business valuation professional, though, I'm probably one of 15 or 20. Okay. And there's probably only, you know, there's probably fewer than 10 of those that specialize and do nothing but business valuation. It's much more of a niche and you know, Much more of a specialized industry. And it just was a great fit with my background. So that's where I am today. I'm specialized in business valuation. And, you know, my background as a CPA and in corporate America has really kind of lent itself well to what I do currently. Dave: Okay. No, I appreciate that oversight. And, you know, my business is somewhat similar that, you know, there's a saying the riches are in the niches, and I'm convinced. But I find most professionals don't have the courage to really truly focus on a niche because to say yes to the niche, you have to say no to everything else. And so I really respect, you know, niching know, you know, kind of highly focused on the valuation. But then it sounds like you've done. You've decided to niche even further. So talk to me about that. I see what's in your background. I assume that's got something to do with does. Scott: It does. And you know, Dave, I'd like to tell you that I planned this whole thing out and that it was all this, you know, deep thought and yeah, this business research and everything else. But it really just has kind of evolved along the way, you know, from doing CFO work, which is pretty broad, to. To doing business. Valuation was, you know, really a specialization move there. But it made sense for my background and it was a, you know, a good opportunity based on. On, you know, what my skill set was and what I found now after doing valuations for several years is that one area that I think has the, you know, maybe a greater need than any other is estate trust and gift valuations. And, you know, the reason, there's really three reasons that I can think of. One is that it's. It has its own specialized IRS rules and regulations for estate trust and gift. So it's almost like there's every other valuation and then there's estate trust and gift that has its own specialized code sections, and it's very different from typical valuations. Another reason is that the IRS really scrutinizes estate, trust and gift valuations more than any other. So, for example, large estates, they are examined greater than 20% of the time when their returns are. Their tax returns are. That's a really high examination rate. And the reason is because the IRS knows that there's ways in there that taxpayers can avoid taxes. And so, as you might imagine, the IRS is not a big fan of taxpayers avoiding taxes. So they're going to examine those, especially the big estates. So specialized rules. The IRS loves to look at these. And the last reason is this is an area that, where evaluation folks make mistakes probably more than any other is what my research has told me. You know, it cries out for somebody to really specialize in this kind of work. And because, like I said, just because not everybody can do this. The problem is a lot of folks try to do this as a one off. And that's where we really end up hearing the horror stories about how the IRS picks these things apart. So for me, where a lot of people see this as an area of risk they don't want to touch. It's an area that I run to because it, you know, again with my specialization in this area, it allows me to work in the here and to see it as a real opportunity to serve clients better than what they might normally get from their, from their okay CPA or from, you know, from many other valuation professionals. Dave: Yeah, and I suppose it's a little bit like you, like a generalist valuation person. Doing a state trust or gift valuation is a little bit like a corporate attorney who really is great at corporate work. M and a contract work. And then they have a buddy who says, hey, we need to do this, we need to set up some, you know, this is this trust and we need to do some gift work. And the attorney says, yeah, sure, no problem. Right? I mean, technically they're qualified, right. They're a member of the state bar, they have a law degree. And so, you know, and the IRS recognizes that degree. But is it kind of a similar thing where you just, people just don't know what they don't know? Scott: It is. And I just look back to when I started doing these, I didn't know about all of the different code sections either. I wasn't doing these things at the time. And when I started doing these a few years ago, I realized, you know, some of the specialized knowledge and code sections that you have, and after doing them for a number of years now, I think I realized it even more. And it just is, it's a flashpoint area for the irs. They know that there is a lot of potential to go in here and claw back revenue because of things like discounts and retained rights. Things that don't come up in normal, you know, discounts come up in normal valuations, but not the way they do in estate and trust and gift valuations. And it's a, it's an area where you can, you know, clients can take advantage of the rules to save themselves significant taxes, but if they don't do it properly or if they, if they overstep the penalties are huge. So not only do they lose what they thought they had in discounts, for example, but the IRS may completely invalidate their whole valuation and go back and value it for them with no discounts. So the penalties are huge here. Which, again, I think is a reason that I see this as a huge opportunity to help clients navigate what is really a minefield here. It's a, it's an opportunity, but it can potentially be a huge downside if it's not done properly. And being able to offer that kind of specialized knowledge, I think is very valuable to clients and especially to their attorney partners. Dave: Yeah, I can understand that. And, you know, is this is when you get, when you pick up valuation clients in this space, is it like it was in the. When you're doing general value valuations where you just get a call from somebody out of the blue and they say, hey, Scott, you know, I've got this trust set up and I need evaluation done. Is that how the clients come to you? Is it just the actual end user calling you, or does it come to you some other mechanism? Scott: So it's. The short answer is no. It's seldom the end user because the end users don't usually know what they don't know. Right. They are reliant upon an attorney. So in almost every case it's going to be in a state and trust attorney who's going to recognize there's a triggering event where they need to get evaluation done and they'll reach out to me or to another valuation professional at that point in time. And so that's where the whole process usually starts. Interestingly enough, what I share with estate and trust attorneys when I visit with them, have a coffee shop conversation, is that it's even better, more advantageous to them and their clients to get their valuation person, regardless of who that is, to get them involved on the planning side way at the beginning of this, when the estate and trust attorney is putting together the whole, you know, the whole package of here's what we're going to do, here's the way we're going to set these things up, and here's how it's all going to flow. Because, you know, sometimes what we find is we do that valuation way later, way after the estate planning has been done, and we find these issues like retained, retained rights, for example, it's too late, then there's nothing else we can do. It's already, it's going to do, you know, it's going to, it's going to be a negative for the clients at that point. Whereas if we had been involved on the front end of the planning in this thing, we might have been able to say, hey, look, the IRS is going to look at that and they're going to disallow that as far as a tax advantage goes. So let's find a different way, you know, to work around that. But all that work, regardless, it comes in through attorneys or their CPAs. Client CPAs. Attorneys and CPAs who have business owner clients who experience a triggering event. And that's how we get involved. Dave: Yeah. And I know, I know that attorneys get a bad rap in certain circles, but I know that you and I, one, you know, we've known each other a while and one thing we each have in common is we, I think in a different life, either or both of us could have very well gone to law school, practice law. I know you have a brother who's an attorney, but I think early in your professional career, I think you had an insight into the legal profession that I think helped develop that appreciation for the profession. Is that right? So tell me about that. I know there's a story, but I really don't remember much about it. Scott: So you've been digging into my background here, Dave, I can tell. And you've done a good job. So early on. You're exactly right. Early on, I was from a small town in Texas called Bay City, about an hour and a half southwest of Houston there, and small town. And I worked for an attorney who was a family friend, a well known guy in the community. We knew him from church and like family and everything, and he was kind enough to let me work for him as a small one man office during the summer and during breaks and I got exposure to the legal profession like, like you could never get today, you know, here I am, a kid in college, don't have, I don't have any kind of legal skills or background or anything, but. But the one thing I was curious and willing to kind of jump in and wanted to learn stuff. And the attorney's name was Lynn Grebe. He was a general practitioner. So I got to see estate, trust wills, I got to see general business stuff. I got to see divorces, real estate, even did some small criminal defense stuff. So he's a generalist. Dave: Yeah. Small town, you kind of have to be. Scott: Right, exactly. So I went to the courthouse and filed suits and filed documents. I did some legal research, some, you know, lightweight legal research, but. And I listened, you know, I drafted documents for him and I just, I got to spend a lot of time with this guy. He was very generous. And as a one man office, I had access to him on a, you know, on a, you know, full day basis. So I got to see how he thinks, I got to see how attorneys work, I got to see how the legal profession works. And what I figured out was it really is, it's a very logical thinking kind of, you know, of a practice of a work. And, and it just thought, hey, you know, I, I like this. It's logical, it makes sense, Communication is really big. And I was always a good writer and I was just kind of drawn to that work. And I got to see again how a law office works early on. And Lynn was really a, was a professional role model for me. My parents were not professionals, business professionals. So he was, early on he was a role model for me as to how you conduct yourself, how you run a business. And, and I just really, you know, kept a lot of those things that I learned from him early on. And so I, you know, when I got out of college, got my cpa, when I started my own business working with attorneys, it was, it was kind of a natural, comfortable throwback for me, Remembering how law offices work, remembering how attorneys think, the time pressures, the schedules, all of those things that go in with being attorneys. It was kind of a, like I said, a natural return to some of those things for me. The other thing you didn't mention is, you're right, I've got a brother who's an attorney, I've got a son who's an attorney. You know, I can't do lawyer jokes anymore. I'm not allowed to do those without really offending family members. I've learned to, I've learned to huddle with attorneys on a regular basis at home and at work. Yeah. Dave: And the other thing that I've noticed About attorneys and CPAs is that, and I think it's part of what motivates them professionally. And when I tell this to attorneys and CPAs, they kind of all shucks, downplay it, but they really are, in many situations, they're a hero, they're a superhero to their clients. They are either saving them from a dire circumstance like, you know, the client was audited and they have to come in and clean up, or they were sued or they're doing planning that, that really relies on that. And I think one of the things that I especially appreciate about attorneys is they are this in some ways, you know, they're right up there, I think, with the cpa and you can make a case of which one is the more trusted advisor and maybe depends on the circumstances. But I've noticed the attorneys I've met, they really relish that fiduciary duty to their clients. They don't take it lightly. And they really are about the big picture and especially on the estate and trust side. I mean, they're doing work that, that's going to survive them and they're, they have to have a long term focus and a patience and a discipline and they have to be willing to push back on the client and say, yeah, I know it's helpful if we value this business at $5 million, but come on, Charlie, this business is worth $40 million. So maybe we can get some discount, you know, and maybe make it valued at 30 or 35 million. But we can't value it 5 million. And if we do, we're just asking for trouble. Scott: So anyway, that's kind of been my Dave: experience of working with attorneys. How has yours been? Have you had a similar experience? Scott: Yeah, and I go back to Lynn, Lynn Grievy, the attorney that I worked for. You just explained exactly the relationship that Lynn had with his clients. You know, these people looked up to him as a, you know, one of the, one of the towers of the community. He really was the guy that, that, you know, that looked out for the, you know, the common man in, in many ways, like you said. So he really was, you know, just a great figure in the little small town when I was there. And so many of the attorneys that I work with now, and especially estate and trust attorneys, Dave, as I work with these folks and, and I know a number of them and you know, and speak with them on a regular basis, even when we're not working on a particular evaluation case. And they are, like you said, they are not just doing a service for that client, they are doing something for that client's children and grandchildren oftentimes. And the clients are trusting these attorneys, especially the estate and trust attorneys, to know this mountain of regulation and to understand how to help them navigate based on their, their particular circumstances, something that's going to survive them and their children and maybe down to their grandchildren. So I agree with you. Most attorneys that I know relish what it is that they do because they can do something that not everyone can do for those clients and they love making clients happy. Dave: Yeah, yeah, that's certainly been my experience as well. Well, why don't we dive just a little bit more into the estate and trust and valuation discount. What are some other, like, if there's an estate attorney Listening to this, what are some other things that maybe they're not familiar with? As far as landmines or opportunities on the valuation side? What are some other things that come to mind? Scott: You know, it's interesting that you, that you mentioned that there's several IRS code sections that deal with very specialized rules. And so we actually, you know, have done some research to find out what are the rules that most often trip up, you know, attorneys and their clients. And we recently put together a white paper that I've shared with a lot of my trust and estate attorney friends of some of the, in this case, the six top things that tend to trip up attorneys and their clients. And it's, you know, it's things like treating a family buy sell agreement as fair market value. Just because you prepare a buy sell agreement and you go through the formal documents and have everyone sign it and you say, hey, here's what the value of our LLC is going to be. Just because you've done everything properly legally doesn't mean that the IRS is going to accept that. The IRS looks at the economic reality over the legal form. So just because you say, you know, hey, we gave this property away, you know, from this client, this client, you know, gave this property away, and so it's not included at his estate, the IRS looks at it differently and they say, okay, you gave it away, but you gave it away two days before you died. You know, this is almost, it's not, you weren't really looking to give this stuff away. You're looking to avoid taxes to your estate, right? Or let's say that the client says, hey, I'm giving away this, this, this business interest, you know, to my kids, but I'm retaining the right to, to make dividends, you know, from that business interest. The IRS looks at that and says, you're like, we call that retained rights. The IRS says, hey, you're retaining, you know, certain rights to that business that suggests that you still control it. So guess what? That business interest, you know, for $30 million that you said you gave away is not part of your estate. You effectively kept that. We're going to pull that back into your estate now and you're going to owe us taxes on that. And you've got a huge estate. So this means that your marginal tax rate on that business is, you know, it's astronomical. So, so those are some of the types of things. But it's, you know, it's knowing specialized rules like, you know, retained rights. It's another area where the IRS really gets folks is in discounts. Dave: Okay. Scott: Oftentimes. So discounts are a legal tool to use to represent a market reality. And so let me just give you an example there. You know, we have what we call a marketability discount that we can take on a business interest. And what that means is I can't turn this into cash very easily. A marketability discount shows the market reality that my privately held business, if I wanted to liquidate it, it would take me some amount of time and probably a lot of time, probably many months to liquidated. And therefore a, an informed investor would pay me less for that. They would discount that. Dave: That's a, sooner you want to close, the bigger the discount. Scott: Right? Dave: I mean, if you went to an arm's length transaction, that said, I have this $50 million business that would normally require a year of due diligence and you say to them, what will you give me to close on this business in one month? Well, they naturally are going to put a huge discount on that to account for the fact that they're having to skip their normal due diligence to offset their risk. Scott: Yeah, it really is a risk and return thing, is what these discounts represent, but it represents a market reality. Okay. What you can't do, though, what the IRS really frowns on is when maybe, let's say it's a CPA or somebody who only does valuations part time and they, you know, they're going to go look and they're going to say, oh, okay, for, for this type of asset, the average marketability discount is 35%. So boom, there we go. We're going to put 35% on it. They don't bother to explain it in the report because there's nothing to explain. They just went and found the market average. And the IRS is going to say, absolutely not. The discount needs to reflect the market reality of what's going on here. And, and using an average is not acceptable. And there's tons of court cases that show this. Now, if you went, for example, and found a court case with an asset that was very similar to yours, and they took a 50% marketability discount because of certain market realities with that business, and you and your business was very similar and had the same set of facts and circumstances, you might be able to take a 50% discount, but you've used a court case or you've used, you know, solid reasoning for how you did that. You didn't just take an average. So discounts are a huge area that the IRS loves to attack. And then like I said, the Last thing, really is the overriding theme in so many of these estate, trust and gift rules of the IRS is valuing the economic reality over the legal form. So just because you say that you gave something away, if you retain the right and use, you know, the ability to use it and to enjoy it and to have certain rights, the IRS says, I don't care that you've got a legal document that's signed. You didn't really give away those, those things from an economic perspective. And so you lose your discount and we're going to hit you where it hurts, which is in tax dollars. So that's what makes, you know, this area of specialization, you know, so difficult for a lot of folks. You don't want somebody who dabbles in this stuff. You really need to know these rules and to have dealt with them and to be experienced in this. Dave: So that's a really interesting point on the discount because, and I guess it's because these are related party transactions is what causes the scrutiny. Because if you have a $50 million business and you have a unrelated third party and they strike a deal to buy the business for $25 million and that's what everybody agrees to, then that's the price. And there's really no way for any other entity, a government body, a bank, anyone else, to really question it. Or conversely, if they're. A bidding war happens and that $50 million business sells for $100 million, that the contract governs it. As long as, you know, it meets the elements of a contract, that contract is valid. And it just strikes me that I could see somebody being tripped up on this because like you said, they could have all the I's dotted, the T's crossed, it being notarized, being signed by all the parties, I could see all that happening. And it seems like that $50 million business that you valued at $25 million, on the surface, everybody may think, hey, we're in great shape, I's dotted, T's crossed, everybody signed it, we had it notarized, we signed in a fancy office, everybody was sober, we're good. So is that, is it the related party aspect that creates the nuance and the difference? Scott: That. That is a big part of it. So in estate trust work, we're talking about, you know, it's clients that are doing things for themselves that often involves their family members or close friends. And so that's exactly what it is. So if, like you said, if, you know, a sale to an unrelated third party, that's market value, unless there's something else going on under the table. Otherwise, it's, by definition, it's what the market would pay and, you know, a buyer who doesn't have to buy and a seller who doesn't have to sell. But when you're doing these things, when you're gifting something to your children or to your spouse and you're assigning a value to that, it's a much different story, right? Because now it's, that's a family member or a person that's close to you. And you know, the real thing here, that that's, that that causes the friction, Dave, is that, you know, IRS rules allow people to take advantage of certain things to pay less taxes. There's certain things you can do. You can take discounts. The thing is, you can't take, you can't just willy nilly take discounts. They have to be properly supported and they have to be market based. And, and unfortunately, those things are not clear and objective. It's like, okay, you get, you do 1, 2, 3. And it works perfectly every time, right? There's a lot of subjective knowledge that goes into this, but at the end of the day, it needs to make sense to the irs. And they make the assumption they're at, they're adverse from us, right? From us and our clients. And their assumption is this thing is probably wrong unless you can prove to me that it's right. And that may not seem fair, but oftentimes that's kind of the way it is with the valuation. So it's really important to prepare that valuation from the perspective of, I'm expecting that the IRS is going to ask me these questions and they're going to push on me on these areas. And so I want this report to be so clear, when they look at it, it's like, okay, well, I see what he did. I may not fully agree with it, but what he did was reasonable and he didn't take any crazy positions. As opposed to just doing a standard valuation where you don't really speak specifically to some of those issues. You leave those areas of interpretation open for the irs and they're going to take advantage of that every time because they've done way more of these than our client has. Right? Dave: Well, I couldn't. But I always thought that once you did the valuation, you were done, you washed your hands of it. You said, hey, that's it, we got this crazy 80% discount. I'm done, I've washed my hands of this, and I never am going to be asked about this again. Is that how it goes. Scott: And I'm sure that you're being facetious when you ask that question. That's how it goes with some evaluation professionals, unfortunately. But that's not how it goes at atg. The way that we do these things, when we do evaluation like this, we always offer what we call audit defense. And you know, what that means, is that if the IRS picks this thing up and does a first line of examination of this, we're going to represent you. Whether that means sitting down with him face to face or answering emails or getting on a zoom call, we're going to defend our work. And so we're going to talk to the IRS and say, hey, look, here's what we did. Here's why we did it. And, you know, the IRS doesn't always have to agree with you. That's okay. They may not agree with you on everything. They probably won't. But as long as you. As long as you can clearly explain and it makes sense from a market perspective, you're going to be okay. And so when we prepare these things, we know that we are going to be having to explain this to the IRS potentially, and that's the perspective that we take. You know, one of the things we. That we typically say is we think like the irs, before the IRS ever shows up, we're thinking like, okay, what are the questions that they're going to ask? What are the areas that we need to really do? Make sure that we've got this thing perfectly buttoned up and prepare that. Like, we're going to sit down with an IRS agent who's angry and hasn't had his coffee on that day. And so we do that in advance for every one of these, knowing that we're going to. That we're going to be. That we're going to be on the hook if they examine this thing? And so we're never. We don't ever leave the client, you know, hung out to dry. It's like, okay, I do see that from time to time where clients come and they've got a. They've got evaluation, or their attorney comes and says, hey, we got this valuation. And it seemed really great, but the IRS has got all these questions about this 80% discount, and we don't know how to answer them. And we can do what we can do to try to, you know, to try to help the situation. We can't fix those things that, that, you know, if it's. If they've taken. If somebody else has taken a position that's not defensible. Not a whole lot we can do, but hopefully what we can do is just to help to, you know, to smooth it as much as possible or to prepare the client in advance for, you know, for what is likely to happen here is oftentimes what we do. Dave: Well, it sounds like your approach is more thorough and probably takes more time than just, you know, somebody who, you know, has some boilerplate language. They do 10 minutes of research, they say the average discount for this industry should be 40%. They plug it in, they have a five page report and they say that's that. You know, is this one of those things of you, you get what you pay for? It is. Scott: It is. It definitely takes more time for us to do it the way that we do it, which is building that report, assuming that the IRS is going to ask us questions, takes more time and it costs the client a little bit more to do that. But the downside is such that it more than pays for itself. If you think about it, we're, you know, I talk with the clients, with attorney referral partners about this. Where would you rather your client be? Would you rather them be elated about that 80% discount that they got that is not defensible? Or would you. Are you still going to be there when the IRS examines this? They got a 1 in 5 chance of examining it. Are you going to want to be there when you have to give them the bad news that the IRS disallowed the discount? And the problem is, Dave, that if the valuation is off significantly, the IRS doesn't just say, oh, no, that's not 80, it should have been 50%. So we're just going to take the delta. They look at it and they say, it's 80, it should have been 35. You guys screwed this up so bad that we're going to disallow the whole discount. And oh, by the way, that other discount that you took to, you took a control discount, it's automatically disallowed too, because you have so egregiously misstated this. And they can take the final step of saying, we're going to disallow the whole valuation here. We're going to set the value and you don't get any discount. So that's the absolute worst that could happen. But think about it. When they disallow that, that big discount that you've promised your client, and they've probably put the money in the bank and maybe even spent it, now you got to go back and say, hey, we don't. Not only do we not get that. That 50 or 80% discount, but you got to turn around and pay taxes on that whole amount. And, you know, for these larger estates, it could be millions of dollars. It's oftentimes. It's always thousands, hundreds of thousands, oftentimes millions of dollars that the client didn't think they were going to have to pay. They were super happy when they got that really cheap valuation. But. But it's like, okay, would you have paid, you know, 25 or 30% more for the valuation if. If you would have known that it was going to save you this whole debacle? Dave: Yeah. We're talking thousands of dollars in additional fees versus millions or tens of millions of dollars of tax exposure. Scott: Absolutely. That. That is potentially it. So I have never seen a case where, when the IRS reviews these things, where the incremental fee, you know, that the client, you know, would have paid is more than the, you know, the exposure that they have to the irs. It's always, you know, a multiple of that. So that, you know, the easy way to say it is there's huge downside here. And a lot of times, if it's a big estate and, you know, and there's some thorny issues involved, it makes much more sense to go ahead and get these things done right the first time. Dave: Okay. And, I mean, I. I know a lot of attorneys and some of the estate planning attorneys I know just getting ready for this call, I'd asked them, like, what are some of their frustrations with valuations? And one of the things they said is just re. Is responsiveness. They said, there are some firms out there. They said, you know, we're kind of under the gun. We brought the valuation person in too late, and they need three months to do this valuation. And, you know, sometimes it's a part of a large bureaucratic organization, and it's just, you know, there's just that. And my sense is that you all, being a boutique firm, focused purely on this, I'm guessing you have service options where you can turn things around more responsively than, you know, months. Is that true? Scott: Yeah, that is absolutely, Dave. You know, our standard Turnaround is usually 30 to 45 days. Oh, wow. Dave: Okay. Scott: You know, for an estate trust or gift valuation. And we, you know, we don't. As part of our standard package, we don't offer it quicker than that. We can deliver sooner than that. But of course, it's going to be an additional fee if you wait till the last minute. Yeah. Dave: You're paying overtime for your team and Scott: all somebody's got to sleep less when we do this thing and somebody has to sleep less. Dave: And, and that's what they're paying for. Scott: They're paying for those hours of sleep that they missed. But, but you know, Dave, I put together for, for some of my referral partners, I put together a list of 11 or 12 questions that, that they should ask or that they should think about when they're looking for a valuation professional. And this is one of them. You know, you know, one of the questions is do you have the, do you have evaluation credentials? Some of those are easy, but you know, another question is what's your turnaround time on these things? And, and if they say, oh, it's, you know, 60 days, 90 days, we don't know. Those are all signs that either they don't know what they're doing and you know, it's a crapshoot as to how long it's going to take them or they're busy. The valuation is not really their primary line of business. Oftentimes it's happened with CPA firms. Tax, tax or audit is their primary focus. Yeah, maybe the two or three folks that do business valuation part time are slammed with tax deadlines. And so, yeah, so if you call Dave: them in late January, good luck in getting anything done before May. Scott: I have this happen all the time where clients, you know, they don't get any responsiveness during tax season because they, their CPA or you know, a well known firm here in town who may have evaluation person or two that do this stuff. They can't get to it because their primary focus is tax or audit. And even worse is when the clients have questions about evaluation that their CPA firm valuation department did and they can't get anybody to call them back because they're slammed with deadlines. So just, it's another good reason why, you know, I encourage clients or referral partners to ask about those things on the front end. You know, what's your turnaround time? And you know, do you have a guaranteed turnaround time? Do you have, do you offer audit defense if you don't, why, you know, with the big firms, with the, you know, the large regional or national firms, the reason they don't is because they don't have to. They can afford to charge you whatever they want. Dave: Sure. Scott: But you know, but attorneys should ask those questions up front when they're interviewing potential valuation professionals. Ask those questions and you know, get answers on those things beforehand so that you're not, you know, three months later waiting to get that information. Dave: And yeah, it really sounds like you really could be a great resource for estate attorneys. You know, have you ever thought about writing a book or something geared. Sorry, I should have waited for you to finish your drinking coffee. Have you ever thought about writing a book like, geared specifically toward estate planning attorneys on some things they might need to know about valuation in the estate, trust and gift valuation world? Have you even thought about it, Scott? Scott: You know, we should have done the Tonight show together. You could be Ed McMahon and I could be Johnny Carson or Vice, but. Yeah, you're kind enough to bring that up, Dave. Actually, I have just recently written a book. It's actually in print now. I just. I just yesterday, probably two or three weeks away from having copies in my hand. And the name of the book is Business Valuation A Plain English Guide for Texas Attorneys. Oh, wow. Dave: Okay. Scott: It's exactly what it sounds like. It's written in plain English. There's no technical jargon, no acronyms, no mathematical formulas or anything else. What we did was, you know, we wrote a book that. That answers the questions that attorneys have most often. Do I need evaluation? Does it need to be certified? What are the landmines I should look out for? Is there certain terms that I need to understand in order to be conversant in this? That's what we've done. We've written a book. I go around meeting attorneys on a regular basis, as we do, networking, like we all do, and meet them oftentimes in a coffee shop. I call those coffee shop conversations, where it's just a casual conversation with an attorney, and he may. He or she may bring up a. An issue, you know, a specific issue they have with a client or something, and we can just. It's just a casual conversation. And that's what I want this book to be, is I want it to be like a coffee shop conversation where we can just. We can talk about, you know, the basic questions that they need to know. They don't need to know how to do a DCF calculation or a capitalization of earnings. They don't need to worry about what multiples are or anything else they need to know. They just need to have their basic questions answered so they can advise that client properly. Do we need to get an expert involved or do we not? And that's what we've done with this book, and I'm very excited about it and looking forward to. Dave: Yeah. So by the time this episode goes live, I expect your book will be out. And, you know, it's funny, in my niche tax arena of the IC Disc. I always tell our clients and advisors because they always kind of get overwhelmed with the details and the nuances, and they're trying to make sure they remember it. And every year, the same controller has the same question year after year, and they feel bad about it because, like, Dave, I know I asked you about this last year, and I'm asking you again, and I always tell them, I say, hey, look, I deal with this 365 days a year. You deal with it one day a year. And I. And in fact, I just had this call with a client yesterday, and I said, kayla, all you need to know about the IC disc is my phone number. And I'd argue that's all the attorneys need to know. They just need Scott's phone number, because all the other pieces you can take care of. Scott: Absolutely, Absolutely. And that's, you know, that's why I wrote the book, was just to. To be able to be a simple guide, you know, for attorneys to say, what do I do next? What are the questions that I need to. That I've got, and what do I need to do next? Dave: And. Scott: And you're right. Ideally, let me worry about the details, and I can take them through those details and as much, you know, take as much time as they would like. But ultimately, usually when I deal with attorney referral partners, they're just looking for that. That basic guidance. What do we need to do here? What should I look out for? Those types of things. So it's the approach you take with your clients? Yeah. No. Dave: So even though the book is really geared toward the attorney, if you. If the attorney had a client who was, you know, like, say, an engineer, you tend to be detail oriented and is really pushing back. And they say, well, my research says I should be able to get a 70% discount on this. Now, would the book be written in simple enough terms? That attorney could give a copy to a client who's detail oriented to at least cause the client to say, okay, all right, I get it. It's more complicated than I thought. So do you think it's plain language enough for a business owner or somebody, A client of a c. Of an estate attorney? Scott: Yes. The short answer is yes, Dave. I wrote it specifically for attorneys because those are the folks that I talk to the most often, and they're the primary referral partners, the primary point of contact I have when valuation issues come up for a client. But, you know, this book, you know, it would be very helpful for attorneys, CPAs, wealth planners, or the top folks that would find this thing Interesting. And. And it really is written in simple, easy to understand terms. And it covers some of the primary reasons why they might need evaluation. Things like M and A, estate and trust, divorce, business disputes, or IP valuations. And it gives just the basic questions that they need to understand to be conversant enough to know what they need to do next. And I give some very simple but practical examples for most of the issues. Most of the questions that I answer in there, I give simple examples. Here's an example of how this works or how it worked in the past with a client so that they can quickly and easily consume the things that they need to figure out. What are the next steps here? So there. No, no CPA is going to sit down with this book and say, okay, this is going to teach me everything I need to know to do evaluation. It's not meant for those folks. There's plenty of those out there that are written by people, you know, that have every detail in it. Dave: Yeah, textbook type. Scott: Exactly. This is really meant to be just a reference guide, a place to, to guide you so that you can figure out the next steps. Dave: Okay, well, hey. Well, Scott, I think this has been your second time on the podcast. It's been even more fun the second time. As we wrap up here, is there anything I didn't ask you that you wish I had? Scott: I wish you would ask me about my dog, Buddy, my office mate here, but otherwise, I, you know, I. There's nothing that really comes to mind that I could think of, honestly. I think we had a really good discussion about these issues. And, you know, the main thing I would leave you with and your audience with is I enjoy, you know, talking about this. This is, like you said, this is what I do seven days a week. And anytime that somebody has a question about evaluation, especially the state trust and gift valuations, I'm always happy. It's easy to find my contact information on LinkedIn and I'm always happy to have a conversation and, and if I can't help, you know, the person, then I can always point them in the right direction. Happy to be a resource for you, for your clients, for anybody who's got a question. Happy to do that. Dave: And just curious, do you, like, charge for a preliminary conversation like that? Scott: We never charge until the. And unless the client decides to engage us to do the work. So all my conversations are free up front. And, and that's, you know, that's just the way that we do business is we can give you honest information and have that, that, you know, simple conversation with you up front so that you're armed with what you need to make that, well, awesome. Dave: Well, Scott, this has been a lot of fun. Best of luck in the release of your book. I'm looking forward to getting a copy of it. Scott: Thank you, Dave. It's been a pleasure to be on with you again. I appreciate the opportunity. Dave: All right. Hey, you have a great day, buddy. Scott: Thanks.Special Guest: Scott Abels.

Petite question : les légendes médiévales, est-ce que c'est du roman national ? Je veux dire : au Moyen Âge, quand ils parlaient du roi Arthur, ils y croyaient vraiment, ou ils savaient que c'était juste un mythe autour duquel se réunir ? Faut dire que l'Angleterre du Haut Moyen Âge, ça secoue pas mal : d'un côté, du 7e au 8e siècle, c'est l'essor du christianisme et de l'instruction. De l'autre, du 8e au 9e siècle, c'est la terreur des raids scandinaves, du clergé renversé, des monarques divisés et des royaumes impuissants… Tout ça, c'est super pour les séries "Vikings" et "The Last Kingdom"… qui d'ailleurs, ne parlent pas du roi Arthur, mais d'un autre roi qui fait penser à lui, mais qui a l'avantage d'être bien réel : Alfred de Wessex, Alfred le Grand, une véritable légende de son vivant ! Bonne écoute !

Hoppemannen! Super(?)helten som bare er så super som den som styrer ham. Med skuespiller, programleder og ikke minst pro gamer Aslak Maurstad.Abels tårn om simuleringshypotesen: https://radio.nrk.no/podkast/abels_taarn/sesong/2023/l_dab5051c-1fbe-4884-b505-1c1fbe4884dfDet ER en myte at vikingene spiste rød fluesopp før de skulle i kamp. Det finnes teorier om at vikinger ruset seg for å slåss, men teoriene i seg selv er kontroversielle, og det er ingenting som tyder på at de i så fall skulle brukt akkurat fluesopp.2:31 - It's-a-me!17:17 - Hvordan gjøre Mario så super som mulig? Aka. hvordan bli god i gaming (og alt mulig annet)40:32 - Flaks og dyktighet i gaming51:49 - Hvordan gjøre et dobbelthopp?58:29 - Lever vi i en simulering, sånn som Mario?1:06:02 - Hoppende dyr1:20:51 - Spise sopp og bli høy?1:28:16 - KAPPE-score!Lenke til superheltrangering: https://www.skogvoll.com/ukrangeringHvis du likte denne episoden, skriv gjerne en hyggelig omtale på spotify eller iTunes og anbefal den til dine venner og superskurker. På underkappa.no finner du alle episodene og en oversikt over alle poengene vi har gitt så langt. Hvis du har kommentarer til oss, spørsmål eller forslag til superhelter, så send oss en melding på instagram @underkappa.

J. BONNER, SCOTT ABELS & JIMMY CLIFF'S REBIRTH is the focus of our final episode of 2025. On this Episode 115 hosted by Junor Francis and produced by Eric Kohler, J. and Scott reflect on recording and performing with Jimmy as part of his ENGINE ROOM backing band led by TIM ARMSTRONG. This seminal album, Rebirth, won a Grammy Award in 2012, and deservedly so.J.'s credits include JANDISC RECORDS, STUDIO ONE, THE AGGROLITES, THE VESSELS, BLACK EMERALDS, and DUB STREET ROCKERS. Scott's credits include HEPCAT, THE AGGROLITES, LARS FREDERIKSEN & THE BASTARDS, THEE HURRICANES, WESTERN STANDARD TIME, JR. THOMAS & THE VOLCANOS, LET'S GO BOWLING, and CYPRESS HILL.

Peggy Abels, Director of Health Sciences at the University of Nebraska at Kearney, joins Peter to share her 30-year journey guiding students into health care careers. She discusses her rural roots, the growing needs across Nebraska, and the programs UNK and UNMC have built to strengthen the state's health care workforce.Peggy walks through the creation of Health Science Explorers and the Kearney Health Opportunities Program (KHOP), explaining how these initiatives spark interest early, support first-generation students, and help rural communities build long-term access to care.Key Takeaways:00:00 Introduction.01:48 Seeing rural roots shape her path toward health care service.02:50 Nebraska's rising need for a stronger rural health care workforce.05:29 Health care education remains hands-on despite industry shifts.07:17 KHOP supports rural students from college to eventual practice.08:24 Nebraska builds a uniquely comprehensive health care workforce pipeline.Resources Mentioned:Peggy Abelshttps://www.linkedin.com/in/peggy-abels-396557162/University of Nebraska at Kearney | LinkedInhttps://www.linkedin.com/school/university-of-nebraska-at-kearneyUniversity of Nebraska at Kearney – Health Sciences | Websitehttps://www.unk.edu/academics/health_sciences/Kearney Health Opportunities Program (KHOP)https://www.unk.edu/academics/health_sciences/kearney-health-opportunities-program.phpThank you for listening to “People Worth Caring About.” If you found value in this episode, please subscribe and leave a 5-star rating to help others discover these important stories.For more information and to connect with our guests, visit PeopleWorthCaringAbout.com.#HealthcareLeadership #SkilledTrades #PeopleWorthCaringAbout

How do we know through atmospheres? How can being affected by an atmosphere give rise to knowledge? What role does somatic, nonverbal knowledge play in how we belong to places? Atmospheric Knowledge takes up these questions through detailed analyses of practices that generate atmospheres and in which knowledge emerges through visceral intermingling with atmospheres. From combined musicological and anthropological perspectives, Birgit Abels and Patrick Eisenlohr investigate atmospheres as a compelling alternative to better-known analytics of affect by way of performative and sonic practices across a range of ethnographic settings. With particular focus on oceanic relations and sonic affectedness, Atmospheric Knowledge centers the rich affordances of sonic connections for knowing our environments. A free ebook version of this title is available through Luminos, University of California Press's Open Access publishing program. Visit www.luminosoa.org to learn more. Learn more about your ad choices. Visit megaphone.fm/adchoices Support our show by becoming a premium member! https://newbooksnetwork.supportingcast.fm/new-books-network

How do we know through atmospheres? How can being affected by an atmosphere give rise to knowledge? What role does somatic, nonverbal knowledge play in how we belong to places? Atmospheric Knowledge takes up these questions through detailed analyses of practices that generate atmospheres and in which knowledge emerges through visceral intermingling with atmospheres. From combined musicological and anthropological perspectives, Birgit Abels and Patrick Eisenlohr investigate atmospheres as a compelling alternative to better-known analytics of affect by way of performative and sonic practices across a range of ethnographic settings. With particular focus on oceanic relations and sonic affectedness, Atmospheric Knowledge centers the rich affordances of sonic connections for knowing our environments. A free ebook version of this title is available through Luminos, University of California Press's Open Access publishing program. Visit www.luminosoa.org to learn more. Learn more about your ad choices. Visit megaphone.fm/adchoices Support our show by becoming a premium member! https://newbooksnetwork.supportingcast.fm/anthropology

How do we know through atmospheres? How can being affected by an atmosphere give rise to knowledge? What role does somatic, nonverbal knowledge play in how we belong to places? Atmospheric Knowledge takes up these questions through detailed analyses of practices that generate atmospheres and in which knowledge emerges through visceral intermingling with atmospheres. From combined musicological and anthropological perspectives, Birgit Abels and Patrick Eisenlohr investigate atmospheres as a compelling alternative to better-known analytics of affect by way of performative and sonic practices across a range of ethnographic settings. With particular focus on oceanic relations and sonic affectedness, Atmospheric Knowledge centers the rich affordances of sonic connections for knowing our environments. A free ebook version of this title is available through Luminos, University of California Press's Open Access publishing program. Visit www.luminosoa.org to learn more. Learn more about your ad choices. Visit megaphone.fm/adchoices Support our show by becoming a premium member! https://newbooksnetwork.supportingcast.fm/sociology

How do we know through atmospheres? How can being affected by an atmosphere give rise to knowledge? What role does somatic, nonverbal knowledge play in how we belong to places? Atmospheric Knowledge takes up these questions through detailed analyses of practices that generate atmospheres and in which knowledge emerges through visceral intermingling with atmospheres. From combined musicological and anthropological perspectives, Birgit Abels and Patrick Eisenlohr investigate atmospheres as a compelling alternative to better-known analytics of affect by way of performative and sonic practices across a range of ethnographic settings. With particular focus on oceanic relations and sonic affectedness, Atmospheric Knowledge centers the rich affordances of sonic connections for knowing our environments. A free ebook version of this title is available through Luminos, University of California Press's Open Access publishing program. Visit www.luminosoa.org to learn more. Learn more about your ad choices. Visit megaphone.fm/adchoices Support our show by becoming a premium member! https://newbooksnetwork.supportingcast.fm/geography

How do we know through atmospheres? How can being affected by an atmosphere give rise to knowledge? What role does somatic, nonverbal knowledge play in how we belong to places? Atmospheric Knowledge takes up these questions through detailed analyses of practices that generate atmospheres and in which knowledge emerges through visceral intermingling with atmospheres. From combined musicological and anthropological perspectives, Birgit Abels and Patrick Eisenlohr investigate atmospheres as a compelling alternative to better-known analytics of affect by way of performative and sonic practices across a range of ethnographic settings. With particular focus on oceanic relations and sonic affectedness, Atmospheric Knowledge centers the rich affordances of sonic connections for knowing our environments. A free ebook version of this title is available through Luminos, University of California Press's Open Access publishing program. Visit www.luminosoa.org to learn more. Learn more about your ad choices. Visit megaphone.fm/adchoices Support our show by becoming a premium member! https://newbooksnetwork.supportingcast.fm/sound-studies

Gesprek met Herman Selderhuis. Hij is de samensteller van het Handboek Nederlandse Kerkgeschiedenis. Een uitgave van KokBoekencentrum uitgevers in Utrecht. (https://www.kokboekencentrum.nl/boek/handboek-nederlandse-kerkgeschiedenis/) Van de site: De christelijke kerk heeft de geschiedenis van Nederland diepgaand beïnvloed. Die kerk is zichtbaar aanwezig in elke stad en elk dorpen en heeft onze manier van leven, van denken, van geloven blijvend bepaald. In dit standaardwerk neemt een team van specialisten de lezer mee in de fascinerende geschiedenis van de kerk in de Lage Landen. In heldere taal en met ruime aandacht voor de samenhang van maatschappelijke, culturele en kerkelijke ontwikkelingen wordt een compleet overzicht aangeboden. Het herziene en volledig geactualiseerde handboek beschrijft ook de eerste twee decennia van de 21e eeuw. Honderden prachtige afbeeldingen zijn in deze full colour uitgave opgenomen. Het handboek is samengesteld door Herman J. Selderhuis en geschreven door Paul H.A.M. Abels, Willem J. van Asselt, William den Boer, Aart de Groot, George Harinck, Peter Nissen, Frank van der Pol, Herman J. Selderhuis en Lodewijk Winkeler.

I once heard a story that I would like to share with you and then I would like to follow it up with a question. A man is on death row for murder, the day of his execution has come, and you have been invited to spend 30 minutes with the man. You ask the man if he is guilty; his answer seems sincere and heartfelt: It was years ago when I committed that crime, but it is true that I am guilty of murder. He continues to explain how year after year he and his lawyers have tried to appeal his death sentence, but all his appeals have failed. Now his only hope is the small chance his lawyers may be able to get the court, or even the governor, to agree to a stay of execution. Just before your 30 minutes are up the man learns that there will be no stay of execution and within the next hour, he will die by lethal injection. You decide to stay to see if by some chance a reprieve might be granted. The time of execution arrives, and the man is ushered to the room where he will be executed. He passes by as you watch, and through his loud sobs, you hear the man repeat, I am so sorry, I am so sorry! I am so sorry! My question for you is this: Is the man sorry that he took the life of another human, or is he sorry that he will never be able to murder again? The account of the first family provides valuable insight into what genuine love for God and true worship look like. Following their disobedience in the garden, God gave Adam and Eve a promise: a Descendanta seed who would come to defeat and destroy the deceiver who had led them astray. Their reaction to Gods promise in the midst of their failure becomes a powerful example of repentance and worship. To truly grasp what led Cain to kill his brother, we must first consider how Adam and Eve responded to Gods assurance and what it reveals about the heart of repentance and worship. Before Adam and Eves sin, they were commanded to fill the earth with children and not to eat from the tree of the knowledge of good and evil. The two trees in the center of the garden were the tree of life and the tree of the knowledge of good and evil. Every day that Adam and his wife passed by those trees, they were given the option to choose life and blessing by eating from the tree of life, or to choose death and cursing by disobeying God by eating from the tree of the knowledge of good and evil. As you know, they chose death and cursing. After God found them, His promise of good news to the couple was that One would come through their decedents who would crush the serpent. Their response to their sin and Gods promise is found in Genesis 3:20 - 4:1, and it was beautiful! Adam named his wife Eve which means mother of all the living. Gods response after Adam named his wife was to cover them with animal skins, which means that God shed the blood of an animal to cover their shame. God then sent them out of the Garden which was the consequence of their sin and the new reality of the curse they would now live under. Then, even after they were no longer permitted to live in the garden, Adam and Eve responded in faith to the promise of God by finally choosing to have children with the birth of Cain and then Abel; when she gave birth to Cain, Eve said, I have obtained a male child with the help of the Lord. The expectation Adam and Eve had for their son Cain was one of hope, filled with dreams that they also shared for Abel. When it came to the worship of Yahweh, Cain brought a portion from his labors from the ground while Abel brought the firstborn of his flock and of their fat portions in worship to the Lord. What this tells us is that Adam and Eve shared the stories of their God with their two sons; they also instructed them in the way they were to worship God out of thanksgiving and reverence that all that they had was from the Lord. Both Adam and Eve understood that the Deliverer promised to them would either be one of their sons or one who would come by way of the sons of their children. Although Cain and Abel grew up in the same household, raised by the same parents, and taught the same values, their lives and choices could not have been more different. Cain chose to work the soil as a farmer, while Abel became a shepherd, tending flocks (4:2). There was nothing wrong with Cains occupation, nor was his offering itself unacceptable. The real issue lay in the condition of Cains heartspiritually, his attitude and motivation before God was deeply flawed. Worship is More than What You Do The offering that Cain and Abel brought to the Lord was their way of thanking God; it was their way of worshiping Him for all the good that He brought into their lives through their respective occupations. Cain was a farmer, so he brought the produce of His work to God not because God needed it, but as a way of worshiping Him. Abel was a shepherd, so he brought a portion of his labor before the Lord as an offering. In verse three we are told that Cain brought his offering, In the course of time.. which is probably a reference to the end of the agricultural season. So, this was not the first time Cain or Abel worshiped God through their respective offerings. Abels offering was that of the firstborn of his flock and of their fat portions. The reason for the detail here is that Abels offering was thought out, carefully prepared, and the best of what he had to offer God, while Cains offering was not. The point is that Cain came to God on his own terms, while Abel came to God on Gods terms. Cains offering was motivated out of obligation and duty, while Abels was motivated by reverence and love. We know Abels offering was motivated by his love and reverence of God for two reasons: First, according to verse 5, but for Cain and his offering He had no regard. So Cain was very angry and his face was gloomy. The second reason is found in Hebrews 11:4, By faith Abel offered to God a better sacrifice than Cain, through which he was attested to be righteous, God testifying about his gifts, and through faith, though he is dead, he still speaks. What I find amazing about this story is that God did not ridicule Cain for his half-hearted worship, but instead instructed him as to how his offering could be accepted just like his brothers was: If you do well, will your face not be cheerful? And if you do not do well, sin is lurking at the door; and its desire is for you, but you must master it (v. 7). Worship is a Matter of the Heart Abel worshiped God as one who understood who he himself was in light of who God is (Abel was poor in spirit), he understood that his only righteousness was to be found in God (he mourned over his sins), and his offering came out of a spirit of humility before God (Abel was meek). For Abel, worship was not a duty, but a delight. Cains response to Gods favor for Abel over himself reveals everything we need to know about the man. He first responded in anger (Cain believed what he had was enough), Cain did not listen to God (he did not see his sin for what it was), he was jealous of his brothers relationship with God (Cains pride was wounded). Instead of repenting, Cain chose to murder his brother instead! Cain had the opportunity to respond to God's displeasure with genuine repentance and humility, seeking forgiveness. Rather than mastering his sin, Cain allowed it to dominate him, channeling his rage into a tragic act: Cain talked to his brother Abel; and it happened that when they were in the field Cain rose up against his brother Abel and killed him (v. 8). The beast that God warned Cain about was not sitting at the door of his heart, it was lurking within his heart! Faced with a choice between life and death, Cain chose death by taking his brother's life. The profound tragedy of Cain's actions lies in his motivationhe killed Abel not only out of anger, but because Abel's devotion reminded him of the holiness of God. While Adam and Eve ate the forbidden fruit in their desire to be like God, Cain murdered out of spite, resenting his brother's sincere worship of God. After Cain murdered his brother, God did not wait for Cain to confess; rather, He confronted Cain directly, asking, Where is Abel your brother? Cains reply, I do not know. Am I my brothers keeper? (v. 9), which reveals not just his guilt, but also his attempt to deceive God. Cain committed not only the act of murder but compounded his sin by lying to God. Despite having witnessed his parents experienceknowing that nothing can be hidden from GodCains response illustrates the irrationality of sin. He wrongly assumed his actions could be concealed from God and tried to cover them up with dishonesty. Where Adam shifted blame for his own wrongdoing, Cain chose to respond with outright deceit. Cains calloused answer to God regarding his brother is deafening. Yet the Lord approached Cain anyway: What have you done? The voice of your brothers blood is crying to me from the ground. And now you are cursed from the ground, which has opened its mouth to receive your brothers blood from your hand. When you work the ground, it shall no longer yield to you its strength. You shall be a fugitive and a wanderer on the earth (vv. 10-12). What Cain failed to consider was that although dirt covered the corpse of his murdered brother, the blood of Abel screamed for justice, and that is what God gave Cain. As is often the case with sin, Cains actions had lasting consequences on his relationships. Once able to nurture life from the soil, Cain now found the earth to be hostile toward him. Overwhelmed by the severity of his punishment, Cain lamented, My punishment is more than I can bear. Today you have driven me from the land, and I will be hidden from your presence; I will be a restless wanderer on the earth, and whoever finds me may kill me (vv. 13-14). What amazes me most about this story is that, even after Cain murdered his brother and responded to God with callousness and deceit, God still heard Cains desperate plea for mercy. Instead of abandoning him, God responded with unexpected grace: Then the LORD said to him, Not so! If anyone kills Cain, vengeance shall be taken on him sevenfold. And the LORD put a mark on Cain, lest any who found him should attack him. Then Cain went away from the presence of the LORD and settled in the land of Nod, east of Eden (vv. 15-16). Ever since Adam and Eve ate the forbidden fruit, humanity's condition has not improved but has only deteriorated. The serpent tricked Adam and Eve into thinking they could be like God, but Cain escalated the rebellion by taking a lifesomething only God has the authority overwhen he murdered his brother. Just a few generations later, human wickedness intensified. By the time we come to Genesis 6, we see that the sin of Adam and Eve had infected every generation, spreading like a disease until Scripture declares, The Lord saw that the wickedness of man was great in the earth, and that every intention of the thoughts of his heart was only evil continually (Gen. 6:5). Application I can hardly fathom the grief and devastation Adam and Eve felt upon discovering that their firstborn son had taken the life of his brother Abel. With Cain under judgment and Abel gone, Adam and Eve were left childless, and the promise God made to them in the Garden must have seemed shattered and out of reach. Although Adam and Eves sin resulted in a curse, they ultimately experienced redemption, forgiveness, and the hope of salvation. In contrast, Cain was condemned to wander the earth under a curse, and his life was irrevocably changed. From Cains story, much like Adam and Eves, we discover that sin always comes at a high priceit never fulfills its promises, it destroys peace, brings shame, and robs the sinner of true joy. When darkness seemed to overwhelm and hope appeared lost under the weight of the curse, Adam and Eve conceived again and bore a third son and gave him the name Seth which means appointed. This time, Eves words reflected a shift in perspective: rather than saying she had a child with the help of the Lord, she instead said: God has appointed me another child in place of Abel, because Cain killed him (v. 25). With Seths birth, Scripture notes that people began to call upon the name of the Lord (v. 26). As S.A. Sacks observed, Hope rises like a phoenix from the ashes of shattered dreams. From the brokenness of the first family, God brought forth hope once morespecifically, through Seth and the enduring promise of a Deliverer. The slaughter of Abel as an innocent representation of the God he served was a foreshadowing of the One who would come through the bloodline of Abels younger brother, Seth. Listen to Hebrews 12:24, and to Jesus, the mediator of a new covenant, and to the sprinkled blood, which speaks better than the blood of Abel. Abels shed blood screams for vengeance, while the innocent shed blood of Jesus screams forgiveness and complete atonement. Abels blood screams: Judgment! Jesus blood screams: Salvation! When Abels blood was shed, it stained the ground, because of Jesus blood being shed, our sin can be washed away so that we can be made righteous. When it comes to sin and temptation, the Bible says: But each one is tempted when he is carried away and enticed by his own lust. Then when lust has conceived, it gives birth to sin; and sin, when it has run its course, brings forth death (Jas. 1:14-15). How does one master sin? The story of Cain provides us with three principles that will help us fight against our own sin in a way that Cain failed to do: Recognize that victory over sin begins in your mind. The battle against sin is first foughtand wonwithin your mind. Fill your thoughts with Gods Word to build a strong line of defense (2 Cor. 10:4-6). Remember, you are never trapped by your sin where there is no escape from it; God always provides a way out. Just as He offered Cain an escape, God offers you one toodont cling to the temptation by lingering before it. (1 Cor. 10:13). Run to Jesus, your Deliverer. When temptation strikes, turn immediately to Jesus. Fill your mind with His words, seek His redemption instead of dwelling in the shame of your failure (Heb. 12:1-2) Rely on the Holy Spirits strengthnot your ownto overcome sin. Because Jesus defeated sin and death, you can experience genuine freedom. He has given you the Holy Spirit to equip and empower you to live a victorious life in Him (Eph. 6:10-11). Before you this day are two trees. One is a tree that provides life, and it is the Cross of Christ. The other tree is one of death and cursing; it is the tree Cain chose. People who see you may not know what is going on in your heart and mind, but God sees it all! My appeal to you is to choose life by running to Jesus.

I once heard a story that I would like to share with you and then I would like to follow it up with a question. A man is on death row for murder, the day of his execution has come, and you have been invited to spend 30 minutes with the man. You ask the man if he is guilty; his answer seems sincere and heartfelt: It was years ago when I committed that crime, but it is true that I am guilty of murder. He continues to explain how year after year he and his lawyers have tried to appeal his death sentence, but all his appeals have failed. Now his only hope is the small chance his lawyers may be able to get the court, or even the governor, to agree to a stay of execution. Just before your 30 minutes are up the man learns that there will be no stay of execution and within the next hour, he will die by lethal injection. You decide to stay to see if by some chance a reprieve might be granted. The time of execution arrives, and the man is ushered to the room where he will be executed. He passes by as you watch, and through his loud sobs, you hear the man repeat, I am so sorry, I am so sorry! I am so sorry! My question for you is this: Is the man sorry that he took the life of another human, or is he sorry that he will never be able to murder again? The account of the first family provides valuable insight into what genuine love for God and true worship look like. Following their disobedience in the garden, God gave Adam and Eve a promise: a Descendanta seed who would come to defeat and destroy the deceiver who had led them astray. Their reaction to Gods promise in the midst of their failure becomes a powerful example of repentance and worship. To truly grasp what led Cain to kill his brother, we must first consider how Adam and Eve responded to Gods assurance and what it reveals about the heart of repentance and worship. Before Adam and Eves sin, they were commanded to fill the earth with children and not to eat from the tree of the knowledge of good and evil. The two trees in the center of the garden were the tree of life and the tree of the knowledge of good and evil. Every day that Adam and his wife passed by those trees, they were given the option to choose life and blessing by eating from the tree of life, or to choose death and cursing by disobeying God by eating from the tree of the knowledge of good and evil. As you know, they chose death and cursing. After God found them, His promise of good news to the couple was that One would come through their decedents who would crush the serpent. Their response to their sin and Gods promise is found in Genesis 3:20 - 4:1, and it was beautiful! Adam named his wife Eve which means mother of all the living. Gods response after Adam named his wife was to cover them with animal skins, which means that God shed the blood of an animal to cover their shame. God then sent them out of the Garden which was the consequence of their sin and the new reality of the curse they would now live under. Then, even after they were no longer permitted to live in the garden, Adam and Eve responded in faith to the promise of God by finally choosing to have children with the birth of Cain and then Abel; when she gave birth to Cain, Eve said, I have obtained a male child with the help of the Lord. The expectation Adam and Eve had for their son Cain was one of hope, filled with dreams that they also shared for Abel. When it came to the worship of Yahweh, Cain brought a portion from his labors from the ground while Abel brought the firstborn of his flock and of their fat portions in worship to the Lord. What this tells us is that Adam and Eve shared the stories of their God with their two sons; they also instructed them in the way they were to worship God out of thanksgiving and reverence that all that they had was from the Lord. Both Adam and Eve understood that the Deliverer promised to them would either be one of their sons or one who would come by way of the sons of their children. Although Cain and Abel grew up in the same household, raised by the same parents, and taught the same values, their lives and choices could not have been more different. Cain chose to work the soil as a farmer, while Abel became a shepherd, tending flocks (4:2). There was nothing wrong with Cains occupation, nor was his offering itself unacceptable. The real issue lay in the condition of Cains heartspiritually, his attitude and motivation before God was deeply flawed. Worship is More than What You Do The offering that Cain and Abel brought to the Lord was their way of thanking God; it was their way of worshiping Him for all the good that He brought into their lives through their respective occupations. Cain was a farmer, so he brought the produce of His work to God not because God needed it, but as a way of worshiping Him. Abel was a shepherd, so he brought a portion of his labor before the Lord as an offering. In verse three we are told that Cain brought his offering, In the course of time.. which is probably a reference to the end of the agricultural season. So, this was not the first time Cain or Abel worshiped God through their respective offerings. Abels offering was that of the firstborn of his flock and of their fat portions. The reason for the detail here is that Abels offering was thought out, carefully prepared, and the best of what he had to offer God, while Cains offering was not. The point is that Cain came to God on his own terms, while Abel came to God on Gods terms. Cains offering was motivated out of obligation and duty, while Abels was motivated by reverence and love. We know Abels offering was motivated by his love and reverence of God for two reasons: First, according to verse 5, but for Cain and his offering He had no regard. So Cain was very angry and his face was gloomy. The second reason is found in Hebrews 11:4, By faith Abel offered to God a better sacrifice than Cain, through which he was attested to be righteous, God testifying about his gifts, and through faith, though he is dead, he still speaks. What I find amazing about this story is that God did not ridicule Cain for his half-hearted worship, but instead instructed him as to how his offering could be accepted just like his brothers was: If you do well, will your face not be cheerful? And if you do not do well, sin is lurking at the door; and its desire is for you, but you must master it (v. 7). Worship is a Matter of the Heart Abel worshiped God as one who understood who he himself was in light of who God is (Abel was poor in spirit), he understood that his only righteousness was to be found in God (he mourned over his sins), and his offering came out of a spirit of humility before God (Abel was meek). For Abel, worship was not a duty, but a delight. Cains response to Gods favor for Abel over himself reveals everything we need to know about the man. He first responded in anger (Cain believed what he had was enough), Cain did not listen to God (he did not see his sin for what it was), he was jealous of his brothers relationship with God (Cains pride was wounded). Instead of repenting, Cain chose to murder his brother instead! Cain had the opportunity to respond to God's displeasure with genuine repentance and humility, seeking forgiveness. Rather than mastering his sin, Cain allowed it to dominate him, channeling his rage into a tragic act: Cain talked to his brother Abel; and it happened that when they were in the field Cain rose up against his brother Abel and killed him (v. 8). The beast that God warned Cain about was not sitting at the door of his heart, it was lurking within his heart! Faced with a choice between life and death, Cain chose death by taking his brother's life. The profound tragedy of Cain's actions lies in his motivationhe killed Abel not only out of anger, but because Abel's devotion reminded him of the holiness of God. While Adam and Eve ate the forbidden fruit in their desire to be like God, Cain murdered out of spite, resenting his brother's sincere worship of God. After Cain murdered his brother, God did not wait for Cain to confess; rather, He confronted Cain directly, asking, Where is Abel your brother? Cains reply, I do not know. Am I my brothers keeper? (v. 9), which reveals not just his guilt, but also his attempt to deceive God. Cain committed not only the act of murder but compounded his sin by lying to God. Despite having witnessed his parents experienceknowing that nothing can be hidden from GodCains response illustrates the irrationality of sin. He wrongly assumed his actions could be concealed from God and tried to cover them up with dishonesty. Where Adam shifted blame for his own wrongdoing, Cain chose to respond with outright deceit. Cains calloused answer to God regarding his brother is deafening. Yet the Lord approached Cain anyway: What have you done? The voice of your brothers blood is crying to me from the ground. And now you are cursed from the ground, which has opened its mouth to receive your brothers blood from your hand. When you work the ground, it shall no longer yield to you its strength. You shall be a fugitive and a wanderer on the earth (vv. 10-12). What Cain failed to consider was that although dirt covered the corpse of his murdered brother, the blood of Abel screamed for justice, and that is what God gave Cain. As is often the case with sin, Cains actions had lasting consequences on his relationships. Once able to nurture life from the soil, Cain now found the earth to be hostile toward him. Overwhelmed by the severity of his punishment, Cain lamented, My punishment is more than I can bear. Today you have driven me from the land, and I will be hidden from your presence; I will be a restless wanderer on the earth, and whoever finds me may kill me (vv. 13-14). What amazes me most about this story is that, even after Cain murdered his brother and responded to God with callousness and deceit, God still heard Cains desperate plea for mercy. Instead of abandoning him, God responded with unexpected grace: Then the LORD said to him, Not so! If anyone kills Cain, vengeance shall be taken on him sevenfold. And the LORD put a mark on Cain, lest any who found him should attack him. Then Cain went away from the presence of the LORD and settled in the land of Nod, east of Eden (vv. 15-16). Ever since Adam and Eve ate the forbidden fruit, humanity's condition has not improved but has only deteriorated. The serpent tricked Adam and Eve into thinking they could be like God, but Cain escalated the rebellion by taking a lifesomething only God has the authority overwhen he murdered his brother. Just a few generations later, human wickedness intensified. By the time we come to Genesis 6, we see that the sin of Adam and Eve had infected every generation, spreading like a disease until Scripture declares, The Lord saw that the wickedness of man was great in the earth, and that every intention of the thoughts of his heart was only evil continually (Gen. 6:5). Application I can hardly fathom the grief and devastation Adam and Eve felt upon discovering that their firstborn son had taken the life of his brother Abel. With Cain under judgment and Abel gone, Adam and Eve were left childless, and the promise God made to them in the Garden must have seemed shattered and out of reach. Although Adam and Eves sin resulted in a curse, they ultimately experienced redemption, forgiveness, and the hope of salvation. In contrast, Cain was condemned to wander the earth under a curse, and his life was irrevocably changed. From Cains story, much like Adam and Eves, we discover that sin always comes at a high priceit never fulfills its promises, it destroys peace, brings shame, and robs the sinner of true joy. When darkness seemed to overwhelm and hope appeared lost under the weight of the curse, Adam and Eve conceived again and bore a third son and gave him the name Seth which means appointed. This time, Eves words reflected a shift in perspective: rather than saying she had a child with the help of the Lord, she instead said: God has appointed me another child in place of Abel, because Cain killed him (v. 25). With Seths birth, Scripture notes that people began to call upon the name of the Lord (v. 26). As S.A. Sacks observed, Hope rises like a phoenix from the ashes of shattered dreams. From the brokenness of the first family, God brought forth hope once morespecifically, through Seth and the enduring promise of a Deliverer. The slaughter of Abel as an innocent representation of the God he served was a foreshadowing of the One who would come through the bloodline of Abels younger brother, Seth. Listen to Hebrews 12:24, and to Jesus, the mediator of a new covenant, and to the sprinkled blood, which speaks better than the blood of Abel. Abels shed blood screams for vengeance, while the innocent shed blood of Jesus screams forgiveness and complete atonement. Abels blood screams: Judgment! Jesus blood screams: Salvation! When Abels blood was shed, it stained the ground, because of Jesus blood being shed, our sin can be washed away so that we can be made righteous. When it comes to sin and temptation, the Bible says: But each one is tempted when he is carried away and enticed by his own lust. Then when lust has conceived, it gives birth to sin; and sin, when it has run its course, brings forth death (Jas. 1:14-15). How does one master sin? The story of Cain provides us with three principles that will help us fight against our own sin in a way that Cain failed to do: Recognize that victory over sin begins in your mind. The battle against sin is first foughtand wonwithin your mind. Fill your thoughts with Gods Word to build a strong line of defense (2 Cor. 10:4-6). Remember, you are never trapped by your sin where there is no escape from it; God always provides a way out. Just as He offered Cain an escape, God offers you one toodont cling to the temptation by lingering before it. (1 Cor. 10:13). Run to Jesus, your Deliverer. When temptation strikes, turn immediately to Jesus. Fill your mind with His words, seek His redemption instead of dwelling in the shame of your failure (Heb. 12:1-2) Rely on the Holy Spirits strengthnot your ownto overcome sin. Because Jesus defeated sin and death, you can experience genuine freedom. He has given you the Holy Spirit to equip and empower you to live a victorious life in Him (Eph. 6:10-11). Before you this day are two trees. One is a tree that provides life, and it is the Cross of Christ. The other tree is one of death and cursing; it is the tree Cain chose. People who see you may not know what is going on in your heart and mind, but God sees it all! My appeal to you is to choose life by running to Jesus.

Sammen med et ekspertpanel gir tårndirigent Torkild Jemterud svar på alt du ikke visste du lurte på. Send oss dine spørsmål i appen NRKradio. Søk opp Abels tårn og trykk på snakkebobla. Hør alle episodene i appen NRK Radio

In this episode, podcast host Steve Vancore chats with retired city manager Mike Abels about tackling unconventional challenges in city management. They discuss how modern issues often require adaptive solutions beyond traditional hierarchical methods. Emphasizing the importance of situational awareness and interagency communication, they explore how decentralizing decision-making can help address the societal polarization exacerbated by biased media and a decline in local news consumption. The conversation also touches on the necessity of collaboration in governance, with Mike citing historical successes and failures to illustrate effective and ineffective strategies. They conclude by discussing the challenges posed by disruptive commissioners and the potential role of educational initiatives like citizens' academies in fostering a better understanding of democratic processes. This episode offers a condensed look at innovative management strategies for today's complex governmental landscape.

Brian Abels, Golf Course Superintendent at Ames Golf & Country Club, join the podcast to chat about his (very) early start in the business - thrown into the mix you might say. While no day is the same, Abels enjoys the challenge of the next task in front of him and usually finds a way to make light of any unforeseen situation that might arise.

Der norwegische Mathematiker Niels Henrik Abel macht Anfang des 19. Jahrhunderts wichtige mathematische Entdeckungen. Doch erst nach seinem Tod wird ihm die Anerkennung zuteil, die er verdient. Die Idee für diesen Podcast hat Demian Nahuel Goos am MIP.labor entwickelt, der Ideenwerkstatt für Wissenschaftsjournalismus zu Mathematik, Informatik und Physik an der Freien Universität Berlin, ermöglicht durch die Klaus Tschira Stiftung. (00:00:02) Einleitung (00:02:19) Aufwachsen zwischen den Fronten (00:06:59) Abels mathematische Erweckung (00:09:16) Unterstützung für das ungewöhnliche Talent (00:13:09) Die ernüchternde Europa-Reise (00:16:37) Vom Pech verfolgt (00:20:59) Begründung der Gruppentheorie (00:24:31) Katalogisierung des Symmetriegruppen-Zoos (00:28:04) Die Monster-Gruppe (00:30:59) Fazit & Verabschiedung >> Artikel zum Nachlesen: https://detektor.fm/wissen/geschichten-aus-der-mathematik-niels-henrik-abel

Man sier at tiden går fortere jo eldre man blir. Når er man i så fall halvveis i livet - i opplevd tid? Og hvorfor bør mesteparten av tida man har til rådighet, bli fylt av lek? Dessuten: hvordan veit barnet når tida er moden for å forlate mors mage? Hør alle episodene i appen NRK Radio

In today's episode of the IC-DISC show, we had Scott Abels on the show to discuss his work as the owner of Precision Valuation Services. Scott has been in the business valuation game for over a decade and has helped over a hundred companies with business valuations. He fills us in on his two-part strategy for boosting a business's value. First, Scott runs the numbers to give owners an accurate picture of where they stand today. Then, he guides them through personalized steps to substantially increase that worth over time. Beyond the valuation nuts and bolts, we also dig into Scott's role as a business coach. How he really takes the time to understand each client's unique situation and goals. Plus, Scott keeps things straightforward with transparent, flat fees. All in all, If you want to learn how assessing and growing your business from the inside out can pay off big time, give it a listen.   SHOW HIGHLIGHTS Scott Abels specializes in business valuations and operates Precision Valuation Services, aiming to increase a company's value through a two-step process. We discuss Scott's expertise in conducting over a hundred business valuations and his 13 years of experience in the field. Scott's approach involves a formal valuation to determine current business worth followed by a strategic process to enhance that value. We cover Scott's background as a CFO and how it provides a unique perspective on business valuation compared to traditional CPA views. Scott shares real-life examples, such as identifying profit leakage due to incorrect pricing and over-delivering on customer service. Scott details how a comprehensive valuation and growth coaching can help businesses plan for a more profitable future and prepare for potential exit strategies. We explore the value of Scott's flat fee structure for his services, which helps eliminate surprises and empowers clients financially. Scott offers an initial consultation to deeply understand client needs and is willing to invest his own time to assess the potential to help them. Scott is open to answering listener questions about his services and expresses a strong passion for helping entrepreneurs grow their businesses. We highlight the joy of working with business entrepreneurs and the fulfillment that comes from helping them succeed and contribute to economic growth. LINKSShow Notes Be a Guest About IC-DISC Alliance About Precision Value Services GUEST Scott AbelsAbout Scott TRANSCRIPT (AI transcript provided as supporting material and may contain errors) Dave: Hi, my name is David Spray and welcome to another episode of the ICDisc Show. My guest today is Scott Abels. Scott owns a company called Precision Valuation Services and they work with privately held entrepreneurial companies who are wanting to increase the value of their organization. Scott does it with a two-step approach. The first is he does a formal valuation to see what the current value of the business is, and then he has a process that he takes his clients through to help them increase their enterprise value. It was an interesting conversation. Scott's got a great background and he's laser focused on helping entrepreneurs be even more valuable and have more valuable companies. Good morning Scott. Welcome to the podcast. Good morning Dave. It's good to be with you. So are you in the mountains somewhere or are you here in Texas somewhere? Scott: No, I'm just bragging about my summer trip to the Smoky Mountains. Here as the background, I'm talking to you from Flugerville, Texas which is just outside of Austin. Dave: Awesome. Well, I'm glad that you could make it. So let's get right to it. You are. I believe you call yourself, or some of your clients call you, a enterprise growth coach, or did I butcher that description? How do you describe yourself? Scott: Yes, the growth coach. That's exactly how I describe it. And what does that? Dave: mean, do you help them, like go to the gym and lift weights and get bigger and stronger, or is there something different? Scott: Well, it's kind of lifting weights for your business. Is that maybe a way to finish that analogy? So what I try to do is to help business owners first of all figure out what their business is worth today and then figure out how to make it worth more in the future. And this is especially helpful, as you can imagine, for a business owner who is maybe planning to exit his business. You know, eight or 10 years, whatever down the road, that's going to be his retirement, and so he knows what he wants his retirement income stream to look like. But maybe it's not quite there today, Maybe the value of his business is not quite where he needs it to be. And so the growth coach program is to help business owners like that or any other business owner who just wants to take his business today and grow it and make it more valuable in the future. Dave: Okay, and is it a whole comprehensive program, or can they just start by having you do the valuation first and see where it goes from there? Scott: Yes, dave, usually where we start is with the valuation to see where the business owner is today, and then the growth coach program is done on a month by month basis, but there is a structure to it where we walk the business owner through working on the key drivers of their business that drive value, that either improve value or that help to eliminate negative value, if you will. So it really is done on a month by month basis. It's not a long-term commitment or anything like that, and I find, dave, that really puts the focus on me helping them to achieve results quickly. So if they're not seeing the results that they want, they don't have to continue with the program. But it is very helpful and it definitely helps business owners to get to where they want to be Okay. Dave: And so if they want to just start with the valuation and then go from there, they can right. Scott: Yes, and actually a lot of clients do come to me for the valuation first for various reasons. It could be to buy or sell their business, it could be to transfer shares of interest to family members or to key employees. It could be for any variety of reasons, and often what happens is the natural discussion that we have about hey, here's the value of your business, mr Business Owner, and here's a couple of things that I see in your business, using my CFO background, that if we could improve these, your business could be worth even more. And oftentimes then it involves into, it evolves into a growth coach program or a growth coach opportunity. Dave: Okay, and it seems like one of the biggest complaints of that our clients have shared with me when they have the valuation done is that it just seems to take forever. They needed the valuation yesterday. They really don't have 60 days to do it, which I understand that 60 days is kind of a normal turnaround time, but do you have any options where you can have, like an expedited turnaround time? Scott: Yes, absolutely, and so I should go back, I think, first Dave, and just also add so my background is really as a CFO, as a leader of a financial leader, a executive of a business division of a larger business, so really in corporate America Dell and Motorola. So my background is kind of unique in that I approach that business valuation from the perspective of a CFO as opposed to the perspective of a CPA, who may be a tax CPA or something. To answer your question, the typical turnaround time you're right for the industry is probably 60 to maybe even 90 days. But we really strive to be able to provide expedited delivery to these business owners because oftentimes there's some kind of an event, there's some kind of a deadline that they have. So I offer pricing that is pressing for a standard valuation with a 45 day delivery timeframe, and then I also offer pricing for expedited delivery as little as two weeks, and of course the prices is more when you need that kind of option, but it is there for the business owners who need it and who are really pressed for time. Dave: Okay, well, that is good to know. Okay, so have you done many valuations? I mean, is it a couple, is it a dozen, is it more than a hundred? I mean, is this your first rodeo at doing this valuation stuff? Scott: Actually, I've done more than a hundred of these things and I've been doing business valuations for about 13 years, when I originally I left corporate America after about 25 years, started my own business and initially I started out as a fractional CFO and I enjoyed that work. What I found was it was very competitive and very price sensitive, very much driven by the price. But I had clients who needed help with business valuation and so I went off and got the CPA credential which is essentially a CPA for business valuators went off and got the credential and started doing business valuations for some of my clients and figured out a couple of things. I really enjoy doing these. The valuation is like a business puzzle and having a CFO's mindset. It just naturally fits with what I enjoy doing, and there's also not nearly as many people who can do these things and do them well. There are some folks who dabble in these, but there's very few folks like myself who do nothing but business valuation. That is solely what I do, so I spend almost 100% of my time working on either business valuation or the growth coach which evolves out of that. Dave: Okay, so what are the characteristics of a company, who you are best positioned to help and add value? You're either kind of revenue size or other characteristics that somebody's listening to this they think, oh, he's describing me. Scott: I need to call Scott, so I would say that the size, the kind of the sweet spot is maybe from two to $10 million, is where I see the revenue yes, that's annual revenue. That's where I see the majority of my clients, but I see some there smaller for sure, and I see a number that are bigger as well. This is for the valuation is usually driven by some kind of a need that the client has and again, like I said, it may be a buy-sell need, it may be a tax-driven need, it could be a divorce, it could be any number of reasons that they need that. So oftentimes it doesn't so much matter even the size of the business if they really have that need to get the business valued and they have to have a third-party valuation. That's what really kind of drives the valuation side of things On the growth coach though what we're really, what we really are most successful there is. As I said, business is probably between two and $10 million generally, but they could be larger and businesses that are maybe doing good today, but they'd like to do even better, and ideally they're looking down the road and saying, hey, my business is $2 million in sales today, but I'd like to get it to $10 or $20 million and more profitable than it is today. How do I do that? And so growth coach is a perfect solution for those types of business owners who maybe they're doing okay, but they'd like to figure out how to do better, especially with an eye towards the future. Dave: Okay, that is helpful. Do you have an example that you could share with someone, either just on the peer valuation side or the growth coach side, somebody who came to you with a challenge and you were able to, you know, add value? Just, I just find personalizing and having stories helps the whole message resonate better. Do you have a success story or two you can share? Scott: Yeah, I've got a couple I've got one on each side there today that I can share. Let's talk about the growth coach side first. So I think about a client recently that has a service business, and they are here. They were here in Austin and it was an established business that was making several million dollars a year. They had a couple of different product lines or service lines, I should say and they had been pretty profitable for a number of years. And just over the last 18 months or so their profitability had just started to dry up and they were doing more revenue than ever. So the business owners came to me and they said hey look, our revenue is growing and we got this new cool service that's really profitable but for whatever reason, we're just not seeing the bottom line profit. Can you help us figure this out? And so by doing some analysis for this business, we were able to quickly help them figure out a couple of things. Number one this new service that they were really touting and trying to sell as much of this as they could. It was not priced. It was actually priced at below break even. Dave: Oh no. Scott: And the reason was because, obviously, the business owners are not cost accountants, so they figured out what the direct costs were that were related, you know, the technicians and their time, but they didn't factor in any of the overhead or some of the other indirect costs, and it was a pretty significant amount that they were missing, and so they weren't fully collecting the you know the fully burdened cost for this service. And so the answer and they're busy bidding these projects as fast as they can, and so the answer was really very simple. For that we were able to calculate a new, better hourly rate. They would bid these projects based on the number of hours and an average hourly rate. We were just able to say, hey look, your hourly rate was X, and so you need to add this much to it, and if you do, then you're going to be profitable again. The second thing that they had going on, though, was on the other revenue stream, the old revenue stream. They had one customer that was pretty big part of that, and this was their quote, unquote their great customer, you know their cornerstone customer, and what I found out is I did the analysis was I found out that they were selling this customer a certain level of service, maybe here, but the actual service they were providing was way up here and as you talk to the actual technicians and the folks who served that customer, you realize that the customer is getting whatever you want to call it deluxe level service, but they were paying for standard level service. So this customer is really not profitable at all. Dave: No wonder the customer, no wonder the customer loved them so much, no wonder they're their favorite, most happy customer. Scott: So I was able to show them, you know, that this customer was really not again, was not profitable, and they thought this was their poster boy, if you will, customer. And this had just happened over time. Is what we noticed, dave, was that over time, you know, the technicians or the folks who serve these customers had just kind of been, you know, just generously adding in a little bit of this and a little bit of that, a little bit more of my time, and so over time, this customer really evolved into an unprofitable account. So the combination of those two things made a huge difference for this business and they quickly found their profitability again, even better than it was before, and as they were growing, you know, their profits really accelerated quickly. So that's an example on the growth coach side of things. Dave: That's great, I can give you one on the valuation side please. Scott: This was a lot quicker. So I had a client who the client was the I guess it was the surviving children. The father had owned a business interest it was like a 1.9% interest in a successful electronics business there in Houston, and so the father had passed away and the children were just simply trying to liquidate his interest so that they could just divide his estate up and close out the estate. Well, the business had some super high-powered attorneys I think it was Vincent and Elkins actually was their attorneys and they came back to this family with a value for that interest of like $40,000. That's what they wanted to pay him. And so the family said, okay, well, if that's what it is. And so luckily, their attorney talked them into getting evaluation and what I found very quickly was the value that business interest was over $400,000. So it was a 10x difference in value. Dave: Maybe it was an honest mistake. Maybe they just forgot a zero. You know those honest mistakes never seem to be to the benefit of the person not making the honest mistake. Scott: Well, I'm not going to say that there was ill will, there was negative will there on the side of the business, but I will say that the difference was huge and for the cost of evaluation, for a few thousand dollars, they were able to realize a 10x return on that, which was a fair return in the first place. So you know, stories like that are there especially make you feel really good when you're able to really help people that they wouldn't have been able to do this on their own. Dave: Sure, yeah, those are two great examples. I like that. That first example their most profitable line and their most profitable customer that they're so excited about, turned out to be not their most profitable customer and not their most profitable service line. Scott: Yeah, and you know, dave, the thing that I find in working with business owners is, like I said, that unprofitable customer evolved over a number of years so that customer started out being their best customer. Maybe they're only customer, I don't know, but over the years it just the pricing and the service, the way that they provided the service, just got a little sloppy. And a lot of businesses that I see don't have a lot of discipline in the way that they price their services. They priced it at whatever it was priced at 10 years ago when they made it up, and plus 10% or something. But they haven't taken the time, maybe lately to go through there and really say, okay, what should it be priced at today? Is it at a reasonable price or not? And maybe if their bottom line is positive, relatively positive, they may feel like it's that it's where it needs to be. But a lot of times when you do that kind of analysis around pricing which is one of the things that we would do in the growth coach program you may find areas of opportunity there that they didn't even know existed. Dave: So it sounds. I hear your enthusiasm and passion for this work. What is it about this? You know, just aside from the dollars and cents, did you find so satisfying about serving these clients? Scott: Well, I like I may have said this earlier to me this is a business puzzle and I just enjoy the challenge of being able to unravel what may seem like a really complicated thing to the business owner, but to unravel it for them, to explain to them what's going on and then to help them, to help them to be better off at the end of the day. And so part of it is just, intellectually, I enjoy the challenge of these, of the business puzzle, if you will. And secondly, it's just it's nice to be able to to walk away from helping a client knowing that you've done something for them that is added value, that they're ecstatic about, that they couldn't have done for themselves. And so, just like you and I, would go to a specialist for whatever it is that we might be doing, business valuation for a lot of people is a specialization that they really need. They need somebody on their side, somebody to help them understand this stuff, and I just enjoy doing that. Dave: Yeah, that really resonates with me because that's how our business is, that, yeah, we add value. But the part I find most satisfying is just the sense that you've made a difference, you've helped. And, of course, my heroes are entrepreneurs. So the fact I get to work with entrepreneurs all day is I find to be just very satisfying that I feel like I'm helping the heroes of the economy. You know, just do a little bit to help them, be a little better at it. Scott: Yeah, let me add. I want to add on that too, dave, I completely with you on that. You know, having spent 25 years the majority of my career really in corporate America, I saw some really sharp people and some hardworking people. But I can tell you now, having spent 13 years with business entrepreneurs, people who they don't get a paycheck from some company on a, you know, bi-weekly basis, they have to go out and do it themselves, and I can't tell you how enjoyable it is to work with these types of people. They're usually, they're usually intelligent or they're, you know, studious people. They're driven and passionate about what they do. They're very positive and upbeat people and it just feels like a good crowd to hang with. Right, I mean, it's a positive, uplifting experience working for these clients, as opposed to, you know, working in a post office or something like that. Dave: Right, yeah, just being a cog. Scott: Exactly, I can really understand your point about working with these entrepreneurs and just how, how enjoyable it is. You know, it's just good to work with people like that. 0:19:01 - Dave: Yeah, and I think, if I'm correct, I think the data shows that the vast majority of new jobs in this country come from those smaller entrepreneurial companies. It's not the Fortune 500 companies that are creating the net jobs, and I hesitate to think that an additional government job is progress towards anything. Scott: Yeah, agreed. Dave: So what's the best way? If somebody wants to reach out to you, can they reach out on LinkedIn? Is that a good way to? Scott: LinkedIn is a great way. I've got all my email and the phone numbers and things on there on email on LinkedIn, on my profile page. That's probably the easiest way. I've also got a website that they could visit precisioncfosolutionscom, and that's, like I said, linkedin is probably the easiest way to reach out to me. Dave: If they just want to cut to the chase and just give you a call, what's the number they should call? Scott: 5.30 and that's my cell number. It comes directly to me, okay. Dave: Now, if somebody calls you, though, do they need to be careful that the clock's going to start ticking after the first minute and they're going to get a big bill for you if they only talk to you for half an hour? Scott: 45 minutes, no, and that's another pet peeve of mine, Dave. I think you and I may be on the same page on this one too. I don't charge for the initial consultation and, frankly, I don't charge the client until we both agree on the scope of work, whatever that is, and we both agree that we want to do it. And oftentimes that means that I have invested some of my time already to get there. Things like an initial phone call just to understand whether or not I can even help them with what they've got, or whether we need to maybe refer them to someone else if I can't. Things like initially looking at their financials. So oftentimes, to figure out the fee structure for the particular client, I need to see what the financials are and ask a few questions about what's going on there, how complex is the business entities and that sort of thing, and I don't charge the clients for that. So the other thing that I really I think is really beneficial to my clients as well is everything we do is based on a flat fee Okay what the fee is going to be, and it will never be more than that. It may be less than that, but it will never be more, and I think this really empowers the client because they know what they're going to spend. It's not going to be a penny more unless we both agree that we want to add something to the scope of the work. But otherwise I believe the flat fee structure really empowers the client, gives them a good feeling that they know what the cost is going to be. The other thing is it does. Is it really? Again, I think it incentivizes me to get my work done as efficiently as I can. But ultimately, like your original question, there's going to be there'll be a fair amount of conversation I may have with these clients before we ever even talk about what the fees are and the fee actually starts Okay. Dave: And if you're anything like me, that's probably your. Maybe the favorite part of your day is getting a phone call from somebody out of the blue that starts with hey Sunso, gave me your name. They said you might be able to help me. All right, don't you love those calls because you're like what's going on? Tell me what's up, what's the story, drill down, figure out if you can help them or not. Scott: Yeah, exactly Exactly. I enjoy getting those kinds of calls and you know, dave, I just tell my clients look, if a 10 minute conversation with me will save you a couple of hours trying to figure it out on your own, I'm happy to do that. Whether it's on the front end of engagement, whether it's on the back end of an engagement later on, or whether it's a client that I'm not even going to do work for, I'm happy to give a few minutes of my time because I think it. Number one, I just enjoy being able to help people solve problems and number two, you know, as we know, it all you know evens out. In the end it all kind of pays, pays itself forward. I think when you do the right thing for the clients, they can't wait to tell their friends hey, this guy did this for me and he didn't even charge, you know. And ultimately, you and I are looking for happy clients who get what they need done. Dave: Yep, I agree. Well, as we're around in the home stretch, I've got a couple of questions for you that I'm hoping will be a little bit curveball likes. I'm hoping to kind of put you on the hot seat. All right, go. So the first one. It's real simple, it's one sentence. I'm not going to clarify what I mean. You just have to give me your gut answer. Okay, tax max or barbecue? Scott: That is really close. I'd say tax max. But barbecue is probably 1B, so yeah, tax max. That's where I usually go for on the weekends. Dave: The best answer I received to that question. I'm going to get who it was and they said it depends. If I know it's going to be like top 10 percentile barbecue, I'll take the barbecue. If I know it's just going to be average, I'll take the Mexican food, because the tax max has more tolerance for imperfection. Would have to agree with that. Scott: It sounds like an engineer's answer to me. Dave: I mean a tough old piece of brisket. That's like chewing an old piece of leather. Scott: I mean no matter how tasty it is. Dave: it's not a great experience, but, heck, I can go to Taco Bell and make do right, if I'm hungry. It doesn't have to be world class, okay well, that one was pretty easy. This one's a little tougher. This one may make you think so. If you had a time machine and you could go back in time and give advice to your 25 year old self with the knowledge that you've had over the last you know, few decades, what advice might you give to yourself? You? Scott: know I get to do that, something similar to that, with my kids who are of that age now. The advice I would give to myself is I would have started my own business much sooner, when I was younger, you know, before I had kids to provide for and such. Start early building the value of that business. Whatever it is, you're going to learn so much from that. You may fail along the way You're going to learn, but you're going to learn a tremendous amount and by the time you get to be our age now, the benefits of that would just pay off dramatically. I think my background in corporate America is really good, but a background as a business owner, I think, is it cannot be matched. If you want to do the things like you and I, you want to run your own business and ultimately, if you want to generate wealth. You need to own your own business right Because if you're working for somebody else you're generating wealth for them, and then you have an income stream that will end when you stop working. And if you own a business, you have generated wealth and you have other options. You can. You know you could sell that business if you want and take the equity you built. But yeah, I would. That's what I would do. I would have started my own business much sooner and learned the ropes. Dave: That is probably the most common answer to that question oh, interesting, yeah, they had struck out on their own sooner. Well, I think we've covered a fair amount. Is there anything that we didn't talk about that you think we should talk about? Anything that you think we should have? Scott: I think we've covered. I think we've covered most everything and I appreciate you having me, having me on the podcast with you here, and I would love to you know, to help any of your listeners If they've got questions, however big or small, I'd love to be able to help them with that or point them in the right direction. So thank you so much for having me and my pleasure, I enjoyed it. Dave: My pleasure. I appreciate you carving time out of your day and I hope you hope the rest of your day is great and I'll look forward to catching up with you another time. Thank you, Dave. Thanks for having me All right. Special Guest: Scott Abels.

Hvor ser vi spor av Niels Henrik Abels bidrag til matematikken i dag? (Svaret er uventet!) Og hvilke bøker lånte den unge mannen på biblioteket? (Svaret ligger i Nasjonalbibliotekets utlånsprotokoll!) Karoline Moe, fagansvarlig i matematikk ved Universitetet i Oslo og Jo Røislien, professor i medisinsk statistikk, Universitetet i Stavanger nerder seg i Abels univers. Hosted on Acast. See acast.com/privacy for more information.

Pulitzer Prize-winning and Emmy- and Grammy-nominated composer Michael Abels joins our guest host, music journalist Jon Burlingame, to discuss the music of “Star Wars: The Acolyte.” The music for the series was a massive undertaking, made even more formidable by the knowledge that every cue would be compared to the work of legendary composer John Williams. But as a longtime fan of “Star Wars,” Abels jumped into the project eagerly.“I'm one of those people who saw the original trilogy in the theater, so I've grown up with ‘Star Wars' and with the music of John Williams… I think every fan actually has an assessment of what makes ‘Star Wars' ‘Star Wars.' So Leslye [Headland, creator and showrunner] and I talked about that… And we quickly aligned on that the music of ‘Star Wars,' while it's not necessary that it be old-school or traditional or orchestral, that's something that we both valued. And so it was our intention to have the score be very traditional in places where it called for that and where that would work. And at the same time, there are definite ways in which this series explores new ground. It's all new characters. There's a method to the storytelling that's distinctly Leslye's own. And so in those places, the score does what it needs to do to bring this new element to the story.” —Michael Abels, Composer, “Star Wars: The Acolyte”Be sure to check out “Star Wars: The Acolyte,” now streaming on Disney+.Please subscribe to Dolby Creator Talks wherever you get your podcasts.You can also check out the video for this episode.Learn more about the Dolby Institute and check out Dolby.com. Connect with Dolby on Instagram, Twitter, Facebook, or LinkedIn.

Michael and David speak of many things ... part of the reason they always seem to have so much fun. Among other things Michael speaks of how he manages to invite "the muses" and keeps his art both open and discreet at the same time.  He also speaks of his work as musical composer for the brand new Disney series, Star Wars: The Acolyte.  I always have speaking with Michael: our times always feel rich and multi-dimensional.2023 Pulitzer Prize-winning and Emmy- and Grammy-nominated composer Michael Abels is best known for his genre-defying scores for the Jordan Peele films GET OUT, US and NOPE.  The score for US won a World Soundtrack Award, the Jerry Goldsmith Award, a Critics Choice nomination, multiple critics awards, and was named “Score of the Decade” by The Wrap.  Both US and NOPE were shortlisted for the Oscar for Best Original Score.  In 2022, Abels' music was honored by the Vancouver International Film Festival, the Middleburg Film Festival, and the Museum of the Moving Image.  NOPE was awarded Best Score for a Studio Film by the Society of Composers & Lyricists.  Other recent projects include the films BAD EDUCATION, NIGHTBOOKS, and the docu-series ALLEN v. FARROW.  Current releases include CHEVALIER (Toronto Intl Film Festival) and LANDSCAPE WITH INVISIBLE HAND (Sundance 2022), his second collaboration with director Cory Finley.  Upcoming projects include THE BURIAL (Amazon), and a series for Disney Plus.Abels' creative output also includes many concert works, including the choral song cycle AT WAR WITH OURSELVES for the Kronos Quartet, the Grammy-nominated ISOLATION VARIATION for Hilary Hahn, and OMAR, an opera co-composed with Grammy-winning recording artist Rhiannon Giddens.  The New York Times named OMAR one of the 10 Best Classical Performances of 2022 and said, “What Giddens and Abels created is an ideal of American sound, an inheritor of the Gershwins' “Porgy and Bess” but more honest to its subject matter, conjuring folk music, spirituals, Islamic prayer and more, woven together with a compelling true story that transcends documentary.”Abels other concert works have been performed by the New York Philharmonic, the Chicago Symphony, the Los Angeles Master Chorale and many others.  Some of these pieces are available on the Cedille label, including DELIGHTS & DANCES, GLOBAL WARMING and WINGED CREATURES.  Recent commissions include EMERGE for the National Symphony and Detroit Symphony, and a guitar concerto BORDERS for Grammy-nominated artist Mak Grgic.Abels is co-founder of the Composers Diversity Collective, an advocacy group to increase visibility of composers of color in film, gaming and streaming media.https://michaelabels.com/

Rising Westinghouse costs, state funding rules will delay Shelby eyesore cleanup: https://www.richlandsource.com/2024/06/05/rising-westinghouse-costs-state-funding-rules-will-delay-shelby-eyesore-cleanup/ The Richland School of Academic Arts enrollment page: https://richlandschool.esvportal.com/Login.aspx  Today - Since December 2022, the demolition and cleanup of the former Westinghouse properties have been underway. Initially estimated at $4 million, the project's cost has now escalated to $6.3 million.Support the show: https://richlandsource.com/membersSee omnystudio.com/listener for privacy information.

Hvorfor fryser kokende vann når det kastes i luften? Hvorfor har ikke lamme refleksbevegelser? Gitt uendelig med tid, hvor mye kan man lære en hund? Hvor mange vindmøller må til for å erstatt et vannkraftanlegg? Kan mennesker i koma oppleve ting som skjer med dem? Er de Sør-Amerikanske mumiene fra verdensrommet ekte? Hvor lang bakke kreves for å lade et tomt bilbatteri? Hør episoden i appen NRK Radio

Kan man kvitte seg med farlig spesialavfall ved å slippe det ned i en vulkan, feks på Island? Abels tårn fra Tromsø Panel: Marit Reigstad - Marinbiolog Gunnar Skov Simonsen - Overlege og medisinsk mikrobiolog Perle Myhre - Geolog. Hør episoden i appen NRK Radio

I panelet: Biolog Katharina Vestre, fysiker Ole Martin Løvvik «kjøkkenkjemiker» Joachim Mossige - Hvorfor er vi A- eller B-mennesker? - Hvorfor har eggs koketid økt? - Hvor tynt kan egentlig gull bli? - Hvorfor er det flere fargerike og giftige dyr i varme strøk enn hos oss? - Hvorfor kan man blåse bobler av spytt? - Kjernen i jorda er tung, mens i sola lett, hvorfor? Hør episoden i appen NRK Radio

Abels-redaksjonen byr, tradisjonen tro, på et raust tilbakeblikk på årets sendinger. Vi sender strøm gjennom publikum, og spør om baksten blir bedre når månen er ny? Vi spiser giftsopper, regenererer kroppsdeler og benytter karaoke som medisin. Vi gir grunnstoffene en poetisk overhaling og ønsker alle våre lyttere et riktig godt nytt år! Hør episoden i appen NRK Radio

I panelet : Fysiker Vidar Skogvoll Psykolog Yasmin Sofia Iqbal Organisk kjemiker Alexander H. Sandtorv Og de svarer på disse spørsmålene fra våre lyttere. - Er en kinetisk molekylvarmer er en reell greie? - Kan min deilige kirsebærlikør inneholde cyanid? - Hva er grådighet? - Hvor mange folk kreves det for å riste en brødskive? - Kan liv på andre planeter ha samme byggesteiner som oss? - Hva heter følelsen av at noen glor på deg? - Hvilke superheltkrefter har egentlig julenissen? Hør episoden i appen NRK Radio

Ukas panel: Datalog Morten Goodwin Biolog Anne Sverdrup-Thygeson Filosof Einar Duenger Bøhn Lukter røkelse mindre nå enn før? Hvem blir guden til kunstig intelligens? Kan jeg leve videre i en digital kopi? Hvilke naturkrefter står bak hekseringer? Kan AI forutse jordskjelv? Hva er kjønnsidentitet? Hør episoden i appen NRK Radio

Lever vi i en simulering? Er vi alle dataspillfigurer i en overlegen sivilisasjons modell av verden? Ikke bare fylles TikTok og YouTube av «videobevis» for glitsjer i matrisen, men overraskende mange seriøse forskere mener også det er sannsynlig. Kanskje mer sannsynlig enn at virkeligheten er som vi tror den er. KI-superstjerne Inga Strümke er en av dem som mener simuleringshypotesen er plausibel. I Abels tårns mørke og lugubre boksering møter hun teoretisk fysiker og simuleringsskeptiker Anders Kvellestad til den endelige duellen! Hør episoden i appen NRK Radio

I panelet: Hjerneforsker Marte Julie Sætra Geolog Reidar Müller Fysiker Andres Kvellestad - Hva er sannsynligheten for at en ape kan skrive Shakespeare? - Påvirker sovestilling hjernens utvikling? - Hvor kommer saltet i havet fra? - Hva er sannsynligheten for å bli født? - Hva viser Santiago Cajals forskning egentlig? - Hvordan stiger Norge frem? - Vil fotonblanding lage uskarpe bilder? - Hvordan er det plass til alt lyset i verdensrommet? Hør episoden i appen NRK Radio

- Hva er hensikten med de hormonfrie pillene på p-pillebrettet? - Vil genmodifiserte mennesker en dag kunne fly og puste under vann? - Fryser varmt vann raskere enn kaldt? - Har skjedekransen, eller jomfruhinna, en funksjon? - Ville din kloning få din personlighet? - Hvor fort dør man i et sort hull? - Hvilke fordeler og ulemper har mannlig omskjæring? Hør episoden i appen NRK Radio

Hvor lenge må man (teoretisk) tisse på nøyaktig samme sted på porselenet før det går hull? Andre del av opptak fra Porsgrunn og Karjolen pub. Med en veldig forkjøla programleder, beklager. I panelet: Mohan Menon - Yara Technologies Karoline Saubrekka - Marinbiolog, UiO Christian Berg - Hydro aluminium. Hør episoden i appen NRK Radio

Når kjendiser dør flommer nettet over av følelsesladde historier og kondolanser. Hvorfor har mange tilsynelatende så sterke følelser for folk de egentlig ikke kjenner? Panelet: Yasmin Iqbal - Psykolog Marianne Fyhn - Hjerneforsker Jo Røislien - Statistiker. Hør episoden i appen NRK Radio

Hvor mye er det igjen av deg, hvis du fjerner alle menneskecellene? Overraskende mye. Panelet Jessica Lönn-Stensrud - Mikrobiolog Olav Lysne - Informatiker Ole Swang - Kjemiker. Hør episoden i appen NRK Radio

Abels tårns hjørne for lemfeldig blafring i forskningsmagasinene. Hør episoden i appen NRK Radio

TikTok er full av videor av sjokkerte folk som ikke fatter hvordan speilet kan vite hva som skjuler seg på baksiden av et ark som ligger mellom. Det er i det hele tatt mye sjokk, vantro og funfacts i dagens episode! Ukas panel: Ida Torkjellsdatter Storehaug - Fysiker Petter Bøckman - Zoolog Andreas Nakkerud - Matematiker. Hør episoden i appen NRK Radio

Forskningsfronten - Kunstig intelligens kan hjelpe oss å telle artsmangfoldet - Endelig påvist at hjernen vår har to tellesystemer - Internasjonalt samarbeid om kunstig intelligens. - Roveren på Mars Perceverance sitt arbeid, kan bli en dyr affære. Hør episoden i appen NRK Radio

Denne uka åpnet Andøya Space port med pomp og prakt og selveste Kronprinsen til stede. Abels tårn var der for et år siden og så på fasilitetene. Både til det som nå står klart og til moderskipet Andøya Space senter. Og, vi tok pulsen på konflikten som ligger og vaker både under og over havflaten, den mellom fiskerne og romfartsindustrien. Hør episoden i appen NRK Radio

Dette ekspertpanelet svarer på spørsmål fra lytterne Evolusjonsbiolog Glenn-Peter Sætre Jordmikrobiolog Erik Joner Kvantefysiker Marianne Etzelmüller Bathen. Hør episoden i appen NRK Radio

...hvis for eksempel en kosmisk kjempe holder fast jorda i klypa? Andre panel på denne jubelsendingen består av: Psykolog Guro Løseth Teoretisk fysiker Are Raklev KI-forsker og fysiker Inga Strümke Bevaringsøkolog Anne Sverdrup-Thygeson Rettsmedisiner Ida Kathrine Gravensteen Molekylærbiolog Sigrid Bratlie Zoolog Petter Bøckmann Og de svarer på disse spørsmålene fra våre lyttere: - Får man sterkere drømmer av morfin? Psykologen svarer… - Er drømmer scener fra et parallelt univers? Fysiker og hjerneforsker svarer… - Hva kommer det av at jorda roterer rundt seg selv? - Når roer KI-utviklingen seg? KI-forsker og fysikeren svarer.. - Er noen egenskaper mer "moderne" enn andre? Botanikeren svarer… - Hvorfor er fleinsopp ulovlig? Rettspatologen/soppsakkyndig svarer… - Kan mintpastiller nøytralisere chili? Molekylærbiologen svarer… - Når slutter mennesket å lukte? Zoologen svarer... Hør episoden i appen NRK Radio

Vi har vunnet PRIX RADIO for årets beste sendeflate, altså radioprogram. For å feire oss selv har vi trommet sammen noen av de beste forskningsformidlerne i Norge, og holder en heidundrende jubelsending for alle våre lyttere. I PANELET: Kjemiker Carl Henrik Gørbitz Fysiker Joachim Mossige Paleontolog Aubrey Roberts Klimaforsker Bjørn Samset Kjemiker Einar Uggerud Første panel i dag skal svare på disse spørsmålene: - Kan diesel brukes i kroppen? - Hvordan lage den perfekte pannekakerøra? - Var det mer oksygen før? - Var G-kraften lavere før? - Hvilke kjente energikilder skulle vi hatt mer av, og hvilke burde vi droppet? - Hvordan ville samfunnet sett ut uten metall? - Når farger er bølger, hvordan kan klesvask påvirke farger ? Hør episoden i appen NRK Radio

Abels tårn bringer deg nyheter fra forskningens verden: - Bruk av psykedeliske stoffer i behandlingen av noen psykiske tilstander. - Røverplaneter - Forstemmende forskning viser: Pene mennesker tjener mer. MYE mer. Hør episoden i appen NRK Radio

Lungeflyteprøven var en test der man tok ut lungene til et spedbarn og la dem i vann. Fløt de så hadde barnet pustet, sank de har ikke barnet pustet. Tore Renberg har skrevet en roman om rettsaken i 1681 som gjorde denne testen historisk. Vi har koblet ham sammen med rettsmedisiner Ida Kathrine Gravensteen og møter dem i en obduksjonssal. Hør episoden i appen NRK Radio

Abels tårn fra Karjolen pub i Porsgrunn - Dynamittgubber som stearinlys? - Hjelper dragsug på drivstoffbruk? - Hva skal blekkspruten med tre hjerter? - Hvor mange - og hvor store - vindmøller er optimalt? - Om dyphavsstrømmer og polar planktonvekst - Hva er lydbølger laget av? - Temperert vann som strømsparingstiltak? Panelet: Knut Vågsæther Karoline Saubreka Atle Johnson Gyllensten. Hør episoden i appen NRK Radio

Running a law firm doesn't have to come at the expense of an ideal lifestyle. Attorney Dave Abels optimized his practice for flexibility and balance. His hard-won lessons come from 30 years in the business. His insights can take your firm to the next level while avoiding unnecessary stress. The Partner of Abels & Annes shares how to adapt your marketing strategies, build strong client relationships that drive referrals, and construct a practice aligned with your ideal lifestyle. Links Want to hear more from elite personal injury lawyers and industry-leading marketers? Follow us on social media for more. Rankings.io Instagram Chris Dreyer Instagram Personal Injury Mastermind Instagram Personal Injury Mastermind Threads Rankings.io Twitter Rankings.io Website Dave Abels LinkedIn  Abels & Annes Website  Abels & Annes Twitter  Ables & Annes Facebook What's in This Episode: Who is Dave Ables? Why working remotely doesn't mean working less. Why keeping clients happy will keep you top of mind for referrals. How his partner's focus on litigation allows him to hone in on marketing and business development. Past Guests Past guests on Personal Injury Mastermind: Brent Sibley, Sam Glover, Larry Nussbaum, Michael Mogill, Brian Chase, Jay Kelley, Alvaro Arauz, Eric Chaffin, Brian Panish, John Gomez, Sol Weiss, Matthew Dolman, Gabriel Levin, Seth Godin, David Craig, Pete Strom, John Ruhlin, Andrew Finkelstein, Harry Morton, Shay Rowbottom, Maria Monroy, Dave Thomas, Marc Anidjar, Bob Simon, Seth Price, John Gomez, Megan Hargroder, Brandon Yosha, Mike Mandell, Brett Sachs, Paul Faust, Jennifer Gore-Cuthbert Additional Episodes You Might Enjoy 80. Mike Papantonio, Levin, Papantonio, & Rafferty — Doing Well by Doing Good 84. Glen Lerner, Lerner and Rowe – A Steady Hand in a Shifting Industry 101. Pratik Shah, EsquireTek — Discovering the Power of Automation 134. Darryl Isaacs, Isaacs & Isaacs — The Hammer: Insights from a Marketing Legend 104. Taly Goody, Goody Law Group — Finding PI Clients on TikTok 63. Joe Fried, Fried Goldberg LLC — How To Become An Expert And Revolutionize Your PI Niche 96. Brian Dean, Backlinko — Becoming a Linkable Source 83. Seth Godin — Differentiation: How to Make Your Law Firm a Purple Cow 73. Neil Patel, Neil Patel — Digital A New Approach to Content and Emerging Marketing Channels