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Get behind your typewriters! Old Movie Club follows the money to discuss 1976’s “All The President’s Men,” in which the power of dogged reportage and journalistic freedom triumphs over the banality of evil. Jason Snell with Philip Michaels, Shelly Brisbin, Micheline Maynard, Steven Schapansky, Dr. Drang and Jean MacDonald.
Doug Buchanan of Columbus Business First has the latest local business news including Columbus airport adds nonstop to Puerto Rico
What does it mean to be truly loved by God?In this message, Pastor Frank Montgomery explores the incomparable love of God — a love that pursues, restores, and transforms us. This is part of our summer vision series "Loved, Saved, Planted, & Spirit Filled"
Pastor Don's Books: https://ttwpress.com Welcome to Through the Psalms, a weekend ministry of TheTruthPulpit.com. Over time, we will study all 150 psalms with Pastor Don Green from TruthCommunityChurch.org in Cincinnati, Ohio. We're glad you're with us. Let's open to the Psalms as we join our teacher in The Truth Pulpit. https://thetruthpulpit.com/ttpw
Our survey of award-nominated novels rolls on with “The Buffalo Hunter Hunter,” “When We Were Real,” and “Sour Cherry.” Not gonna lie: we’re struggling with the reading a bit this year. But at least one of these novels threw us a lifeline. Jason Snell with Scott McNulty, Erika Ensign, Aleen Simms, Heather Berberet and Paul Weimer.
Live from the Lincoln Lodge in Chicago, Illinois as part of FunnyCon, it’s a new adventure with Paul Citron. In the snowy, windswept plateau city of Tabularasa, Paul Citron runs into Elsa, an old flame from his radio days in Paris…and her husband, a freedom fighter named Lagonda. There are letters of transit, there’s a cafe with a casino, there’s a parrot who’s not quite an ex…and double and triple crosses galore. Note: the audio comes from the live video which will be available soon. It is what it is, alas. David J. Loehr.
We went out to the movies to see “The Mandalorian and Grogu,” the first “Star Wars” film this decade. We had a really good time, thanks in large part to the charisma of many different puppets. (This is “Star Wars,” after all.) We aren’t without our criticisms—Is there ever really any danger? What is Sigourney Weaver doing?—but all in all, this film filled a Star Wars-shaped hole in our hearts. Jason Snell with Erika Ensign, Steven Schapansky, Helene Wecker, Moisés Chiullán, Dan Moren and Brian Warren.
Thursday May 28, 2026 Intro: We continue in our broad overview of Colossians. Opening... for full notes: https://www.cgtruth.org/index.php?proc=msg&sf=vw&tid=3300
Jesus, People, Mission Recorded on February 8th, 2026
We’re starting a new, longer campaign. Here are your dramatis personae for Dragon Heist: Aleen Simms as Zaratha Dreamstrike, the Orc monk - A reformed bully who went to monk school Dan Moren as Squeak, the Rock Gnome warlock - A wannabe chef who overclocked a grill Erika Ensign as Starah Jhasmine, the Halfling bard - A star reporter who also knows music Steve Lutz as Bun Bun the Barhareian, the Harengon barbarian - A bunnyman with no echo, but lots of puns Tiff Arment as Yikes, the Harengon rogue - An antlered bunny who collects … teeth? But they’re not really necessary because Tony is gonna run the campaign for himself. If you’re an Incomparable member, check your First Class feed for the members-only session 0 where everyone planned their characters … sort of. Tony Sindelar with Aleen Simms, Dan Moren, Erika Ensign, Steve Lutz and Tiff Arment.
We’re starting a new, longer campaign. Here are your dramatis personae for Dragon Heist: Aleen Simms as Zaratha Dreamstrike, the Orc monk - A reformed bully who went to monk school Dan Moren as Squeak, the Rock Gnome warlock - A wannabe chef who overclocked a grill Erika Ensign as Starah Jhasmine, the Halfling bard - A star reporter who also knows music Steve Lutz as Bun Bun the Barhareian, the Harengon barbarian - A bunnyman with no echo, but lots of puns Tiff Arment as Yikes, the Harengon rogue - An antlered bunny who collects … teeth? But they’re not really necessary because Tony is gonna run the campaign for himself. If you’re an Incomparable member, check your First Class feed for the members-only session 0 where everyone planned their characters … sort of. Tony Sindelar with Aleen Simms, Dan Moren, Erika Ensign, Steve Lutz and Tiff Arment.
The Incomparable Christ - Colossians 1;13-19 - Jared Novak by Villas Grace Church
Let’s travel 40 years back in time, to Chicago in 1986, where on one legendary day, a high school student named Ferris Bueller bends time and space, all in service of cheering up his best friend. We break down what makes “Ferris Bueller’s Day Off” still work after all these years. Jason Snell with Cicero Holmes, Quinn Rose, Deborah Stanish, Erika Ensign and John Siracusa.
Awards Book Club reconvenes for 2026, as we discuss Nebula-nominated novels “Katabasis” by R.F. Kuang, “Wearing the Lion” by John Wiswell, and “Death of the Author” by Nnedi Okorafor. The mood of the panel is… cautious. Also: What else are we reading? Jason Snell with Aleen Simms, Erika Ensign, Heather Berberet, Scott McNulty and Paul Weimer.
Put on your eye phones and jack in to the cyberscape! Rocket Surgery comes for 1996’s cyberpunk epic “Lawnmower Man 2.” (Don’t worry if you haven’t seen the original “Lawnmower Man,” half of us didn’t either.) Matt Frewer is Max Headrooming it up! A bunch of urchins populate a rainy L.A. that’s straight out of “Blade Runner,” but, you know—cheaper. There’s a brilliant doctor in charge of virtual-reality research, and also there’s Jennifer! And everything in the future is hackable! Jason Snell with Monty Ashley, Tony Sindelar and Annette Wierstra.
Doug Buchanan of Columbus Business First has the latest local business news including the restaurant speed round for foodies all over Columbus!
Not now, Klansmen, I’m killing vampires! “Sinners” got nominated for all the awards, and it’s also a vampire (with a hint of zombie?) movie. We love it when genre movies get attention, and Ryan Coogler keeps putting out bangers, so we’re all in on the story of magical music opening the door to eldrich horror—oh, and also it’s the deep south in the 1930s so there’s some horrendous racism too! Jason Snell with Moisés Chiullán, Brian Hamilton, Monty Ashley, Tony Sindelar and Steve Lutz.
Twelve official definitions for R&D. Zero agreement. The US government publishes at least a dozen distinct official definitions across agencies, accounting standards, tax authorities, and international bodies. Not one agrees with the others on where research ends and development begins. Trillions of dollars flow through R&D budgets every year. Boards approve them. Investors evaluate them. Governments subsidize them. Analysts benchmark them. And the term at the center of all of it has no settled definition. A company can gut its research investment without triggering a single alarm on its income statement. Researchers who gained rare access to confidential federal R&D data found exactly this: when companies face financial pressure, they cut research while leaving development essentially untouched, and the combined number barely moves. Every benchmark, every board conversation, every investment thesis built around the R&D line may be built on sand. Innovation, ideas made real, requires both. Research is how you find the idea. Development is how you make it real. Strip out the research and you're not innovating, you're iterating on what already exists. Strip out the development and you're just experimenting. The problem is that nobody in the room knows which one they're actually funding, because the definition that would tell them doesn't exist. Someone needs to draw the line. This episode is about why nobody has, and the definition I think should replace the chaos. By the end, I'm going to put that definition in front of you and ask you to push back on it. Not to agree. To tell me where it breaks. How We Got Here Four institutions took a run at defining R&D. Each one got it right for their own purposes. None of them got it right for yours. Frascati: Built for Governments In June 1963, OECD economists met at a villa in Frascati, Italy, south of Rome, and produced what became the international standard for measuring R&D across nations. Now in its seventh edition. The Frascati Manual divides R&D into three tiers: basic research (theoretical work with no application in view), applied research (original investigation toward a specific practical objective), and experimental development (using existing knowledge to produce new products or processes). To qualify, an activity must be novel, creative, uncertain in outcome, systematic, and transferable. Used by governments across roughly 75 countries. Solid for what it was designed to do: let nations compare R&D investment on consistent terms. What Frascati cannot tell you: whether a specific company's spending is creating competitive advantage. It counts the type of activity. It doesn't assess what the activity produces for the organization doing the spending. A company can satisfy every Frascati criterion investigating something every competitor already knows. The knowledge is new to them. That is enough. The accountants drew a different line, for a different reason, with a different consequence. FASB: Built for Accountants In October 1974, the Financial Accounting Standards Board issued Statement No. 2, Accounting for Research and Development Costs, now codified as Topic 730. Every public company filing under US GAAP operates under it. The rule: all R&D costs expensed as incurred. Research, development, basic, applied: one line on the income statement. Their definition: research is a planned search aimed at discovery of new knowledge. Development is the translation of research findings into a plan or design for a new product. The rationale is explicit in the original standard. Future benefits from R&D are, in FASB's language, "at best uncertain." Expense everything immediately. The standard solved the problem it was asked to solve, which was accounting treatment: when to recognize the cost, not whether the cost was strategically sound. The consequence: sustaining engineering, feature maintenance, and incremental product updates all land on the same line as genuine exploratory research. Nobody looking at the income statement from outside can see the difference. The number is technically accurate and analytically opaque. Abraham Briloff, the late accounting professor at Baruch College, put it plainly: "Accounting statements are like bikinis. What they show is interesting, but what they conceal is significant." He was talking about financial reporting broadly. He could have been writing specifically about the R&D line. Researchers at Duke and London Business School spent years tracking corporate scientific output and found that it declined steadily across industries even as headline R&D spending kept rising. The combined number was hiding a substitution. Nobody on the outside could see it. Outside the United States, a different standard governs, and it creates a comparison problem most analysts never account for. IFRS: Built for International Investors IAS 38 governs R&D under IFRS, and its treatment differs from FASB in one significant way. Research costs are always expensed, same as FASB. But development costs can be capitalized as an asset on the balance sheet once a company can demonstrate technical feasibility, intent to complete, ability to use or sell the result, likely future economic benefit, adequate resources, and reliable cost measurement. A European company that capitalizes its development phase carries those costs as an asset: lower expenses in the period, higher total assets. An identical US company expensing everything under FASB takes the full hit immediately: higher expenses, lower assets. Same underlying investment. Incomparable financial pictures. Run the standard industry benchmark, R&D as a percentage of revenue, and you may conclude the US company is investing more aggressively. You may be comparing the same dollar invested under two different accounting regimes. Roughly 169 jurisdictions use IFRS. The United States does not. India uses an adapted version. Japan maintains its own standards board. The benchmark the industry trusts most is meaningless for cross-border comparison, and almost nobody says so. Section 174: Built for Tax Authorities The Internal Revenue Code adds another layer. Section 174 governs the deductibility of what the US tax authority calls "research or experimental expenditures," and the definition is not the same as FASB Topic 730. A company's R&D for tax purposes and its R&D for financial reporting can cover different activities and produce different numbers. The Tax Cuts and Jobs Act of 2017 tightened this further: domestic R&D expenses that were previously deductible immediately now must be amortized over five years, international over fifteen. The definition of what qualifies shifted when the timing rules changed. Within one country, one company, three definitional regimes apply simultaneously: Frascati for any government reporting, FASB for the income statement, and Section 174 for taxes. A single dollar of R&D spending can be classified three different ways depending on who's asking. The Gap None of Them Fill Four frameworks, built by four institutions, for four different purposes. Not one was built for the question that actually matters. Is this investment creating new knowledge that gives us a capability nobody else can easily replicate? The gap between them is where innovation decisions actually live. The National Science Foundation recognized the problem clearly enough that it publishes a separate annotated document just to catalog the competing definitions, because they're too inconsistent to assume any two readers are using the same one. That gap isn't an oversight. It's a structural consequence of four institutions doing their own jobs well. The question practitioners need answered was nobody's institutional job. You've been in the room. The R&D number is on the slide. Nobody asks what's inside it, because the accounting standard doesn't require an answer, and the room has learned not to expect one. So it went unanswered. Until now. A Better Definition for R&D Research is work directed at creating new knowledge where the outcome is genuinely uncertain and the knowledge cannot be readily obtained from existing sources. Development is the translation of that knowledge into products, services, or processes that meaningfully advance an organization's capability in ways competitors cannot easily replicate. Four elements define it: Genuinely uncertain outcome. If you know what you're going to get before the work starts, it's engineering execution, not research. The uncertainty doesn't have to be total. Most applied research has a likely direction. But there has to be real doubt about whether the approach works, whether the knowledge emerges. Cannot be obtained from existing sources. This is the one nobody puts in writing. If the knowledge is already in the literature, available from a consulting engagement, or present in a competitor's published work, finding it again isn't research. Generating new knowledge and capturing existing knowledge are different activities. Only one belongs here. This criterion alone would reclassify a significant portion of what companies currently call R&D. Advances capability competitors cannot easily replicate. Development only qualifies when it translates research into something that genuinely moves the organization forward competitively. Sustaining engineering doesn't pass it. Feature parity doesn't. Competitive catch-up doesn't. All real work, none of it development under this definition. Agnostic to accounting jurisdiction. This definition doesn't tell you how to expense or capitalize anything. That's already governed by whichever standard applies. What it does is establish what genuinely belongs in each category, regardless of where the company files. That makes it usable across FASB and IFRS companies without translation. There is a simpler way to put it. For any project in your R&D budget, ask two questions. First: are we creating new knowledge, or executing against something we already know? If you're executing, it's not research. Second: does this translate into a capability competitors cannot easily replicate? If not, it's not development either. It's product engineering, valuable and necessary, but a different budget category entirely. Three buckets: Research, Development, and Product Engineering. That taxonomy, applied honestly across a typical portfolio, would reclassify a significant share of what most companies are currently reporting as R&D. The Call I'm not asking FASB to rewrite Topic 730. What I am asking: that the people who actually make innovation decisions start applying a definition built for the question they're trying to answer. If you run an R&D function: apply this definition to your current portfolio. Not to change the accounting. To see what's actually in the category and what isn't. The gap between what your budget calls R&D and what this definition calls R&D will tell you something worth knowing. If you sit on a board: ask what portion of the R&D line is directed at new knowledge creation versus sustaining existing products. If no one in the room can answer, you're governing a number you don't understand. And if you think the definition is wrong, tell me. Where should the line be drawn differently? What element doesn't hold? What did I miss? That's not a polite invitation. That's the actual point of this episode. Definitions become standards when enough serious people apply them consistently and make the case until the institutions catch up. The four frameworks we inherited were each built by an institution serving its own purpose. This one is built for the people making the decisions. The most consequential line in any company's budget is the one separating what builds the future from what protects the present. Nobody drew it clearly. It's past time someone did. The idea was never the hard part. It never is. The call is. If this episode shifted something for you, subscribe wherever you listen to podcasts. On YouTube, hit subscribe and the bell so you don't miss the next one. And if you want to go deeper every Monday, Studio Notes is free at philmckinney.com. Until next time. See the pattern. Make the call. The Innovators Studio | philmckinney.com
Continuamos nuestra serie "Paz en un mundo caótico" en el libro de Isaías.En este mensaje, el pastor Marcelo Castro nos trae este sermón llamado "Nuestro Incomparable Dios", basado en Isaías 40:12-31.
A special Book Club panel provides an overview of Lois McMaster Bujold’s excellent Penric & Desdemona series of fantasy novellas (plus one novel). This series gives its characters time to learn, grow, and age. It’s got some perspectives you don’t see very often in fantasy fiction. We love it and think you will, too. Jason Snell with Aleen Simms, Erika Ensign, Kat Benesh and Dan Moren.
We complete our run through blades with “Blade Runner 2049,” a late sequel in which Ryan Gosling plays a replicant detective searching for an explosive secret that could change everything… and is unsurprisingly tied to characters from “Blade Runner.” We discuss why a replicant might need a holographic girlfriend, Jared Leto’s eyes, and once again, if Deckard is a replicant or not and why that really doesn’t matter. Jason Snell with John Siracusa, Erika Ensign, Dan Moren and Monty Ashley.
A sermon by Brad Snyder based on 2 Corinthians 4:16-18 preached on April 12th as part of our sermon series called "Glorious Weakness: Discovering Our Transformed Life In Christ."
No voiceovers! More unicorns! Our journey deep into the futuristic world of 2019 Los Angeles continues with another look at “Blade Runner” — this time, it’s “The Final Cut” edition. Deckard’s identity revealed, sort of? Voiceovers removed! Superfans and sort-of-fans compare, contrast, and discuss. Jason Snell with John Siracusa, Antony Johnston, Erika Ensign and Moisés Chiullán.
Filipenses 3:1-11 Pastor Hellman Avila
These movie producers really did a job on “Blade Runner.” They don’t advertise for narrations in the newspaper, every good writer knows that. But when you’re trying to sell a narratively dense piece of visual art to 1982 audiences who just want to see a Harrison Ford movie, that’s the sort of compromise you make. All we could do is sit there and watch it play. Jason Snell with Monty Ashley, Steve Lutz, Kelly Guimont and Dan Moren.
Hit the books and polish up your comm badges, because it’s time to go to school—“Starfleet Academy,” that is. We check in on the first season of Star Trek’s latest (and last, for now?) TV series, and find that despite the YA focus, it’s still just really good “Star Trek” that’s worth your attention. Jason Snell with Dan Moren, Erika Ensign, Moisés Chiullán and Tony Sindelar.
Jason was on “Jeopardy!” Now he breaks the experience down with the help of two former “Jeopardy!” champions, Glenn Fleishman and Dan Moren. Jason Snell with Dan Moren and Glenn Fleishman.
Have your squire put on your best (and only) set of armor and be sure to re-paint your shield! We’re here to discuss the surprisingly delightful “Game of Thrones” spin-off “A Knight of the Seven Kingdoms,” which features characters to root for, humor, and other things in short supply in other installments of the franchise. Jason Snell with John Siracusa, Erika Ensign and John Moltz.
Charge up your cyberspace deck and avoid all slamhounds! It’s time for us to discuss the second book in William Gibson’s famed Sprawl trilogy, “Count Zero.” Of course, Count Zero is the name of a great hacker… wait, it’s this kid? This is a book that defies audience expectations, from the title character to the way it follows up—or doesn’t, really—the events and characters in its famous predecessor. But, as our veteran Gibson readers note, it sets the template for his career to come. Jason Snell with Lisa Schmeiser, Antony Johnston, Glenn Fleishman and Erika Ensign.
Live on stage at the Ohio Theatre in Madison, Indiana, it’s the Incomparable Radio Theater Live, with part four of the Adventures of Slim Skinner and the Cowhands of the Range! The thrilling conclusion! We’ve got a runaway train, a heroic dog, and even a few more masked avengers of the old west. We hear from a few more sponsors both real and imaginary. And then…and then, tragedy strikes right on cue, and we learn what happens when time…just…stops… David J. Loehr.
Our Book Club reconvenes to discuss Emily Tesh’s “The Incandescent,” which offers a teacher’s perspective on a magical school (that’s mostly not magical, but infested by demons), an interesting story structure, and some very well-drawn characters. Plus: What else are we reading? Jason Snell with Aleen Simms, Erika Ensign, Joe Rosensteel, Heather Berberet, Paul Weimer and Scott McNulty.
Acts 20 - Paul is on his way to Jerusalem, knowing there is suffering ahead; this is not unlike our Jesus! Incomparable humility, submission to God.
Find a cat bed and some apricots, and prepare to upgrade your chicken! While Jason’s away, we play Embark’s hit game “Arc Raiders”, a multiplayer extraction shooter where people can… be nice to each other? (Most of the time, anyway.) We talk survival tips, resource management, and—to nobody’s surprise—John’s got some opinions on the user interface. Host Brian Warren with panelists Ben McCarthy, John Siracusa, and Chip Sudderth. Brian Warren with John Siracusa, Ben Rice McCarthy and Chip Sudderth.
Welcome to our last mission to say goodbye to the Agency. It seems fitting that we do this on Valentine’s Day, exactly six years after we started. We’ve gathered a collection of Agents to reminisce about some favourite episodes, provide recommendations for what we should have talked about, and get sentimental about memories of the past 6 years. We are glad you are here to join us on our final love fest to celebrate what was and where you can continue to find us on the Incomparable mission. We love our listeners! Thank you for being Agents of SMOOCH with us. Annette Wierstra with Moisés Chiullán, Kirsten Goruk, Sandra Wong, Kathy Campbell, Shelly Brisbin, Micheline Maynard and James Thomson.
Want to see a dead body? Bring your comb, stock up on cherry flavor Pez, and stay really quiet if you see a deer. We return to the 1980s and honor Rob Reiner by discussing 1986’s “Stand By Me,” a movie Jason has somehow never seen. It’s not a movie with Things That Happen, but that’s just fine with us. Jason Snell with Kelly Guimont, Erika Ensign, John Siracusa and Shelly Brisbin.
Incomparable, without equal... alive, fitting for your life
Celebrate Valentine’s Day with The Incomparable. It’s time to discuss that Canadian hockey show everyone’s been talking about. “Heated Rivalry” just wants to know, “Will you come to the cottage this summer?” Annette Wierstra with Kirsten Goruk, Heather Berberet, Stacy Watnick and Kat Benesh.
Celebrate Valentine’s Day with The Incomparable. It’s time to discuss that Canadian hockey show everyone’s been talking about. “Heated Rivalry” just wants to know, “Will you come to the cottage this summer?” Annette Wierstra with Kirsten Goruk, Heather Berberet, Stacy Watnick and Kat Benesh.
Guillermo del Toro’s waited his whole life to make a “Frankenstein” movie, and now he’s done it. We carefully select the (Oscar-nominated!) film’s best bits, chop them up, and then sew them back together in the grossest way possible. (We know Del Toro would approve.) You don’t need to have a degree in Frankensteinology to take a seat at the lympahtic charcuterie board, but it helps! Jason Snell with Annette Wierstra, Brian Hamilton, Monty Ashley, Tony Sindelar and Moisés Chiullán.
Hello, Carol. This is a recording. At the tone, you can leave a message to request anything you might need. We’ll do our best to provide it. Our feelings for you haven’t changed, Carol. But after everything that’s happened, we just need a little space. Jason Snell with Erika Ensign, Tony Sindelar, Moisés Chiullán and Glenn Fleishman.
After 800 episodes, we are in serious danger of repeating ourselves, but that never stopped us before. Some of our most prolific panelists fulfill the prophesy and draft Incomparable drafts. Jason begs them to give him new ideas, because after 800, he’s almost run out. And we use our powers for good and evil to mark classic episodes for deletion. Jason Snell with Annette Wierstra, Dan Moren, David J. Loehr, Erika Ensign, Kathy Campbell, Moisés Chiullán, Monty Ashley and Shelly Brisbin.
Our most frequent panelists of the year join Jason to talk about their favorite stuff from the year gone by, and we also pause to recall some favorite Incomparable moments. Synergy! Jason Snell with Erika Ensign, Moisés Chiullán, Tony Sindelar, David J. Loehr, Annette Wierstra, Scott McNulty, Dan Moren and Brian Warren.
What makes Sidney Crosby incredible also makes him incomparable. Hear award-winning columnist Dejan Kovacevic's Daily Shots of Steelers, Penguins and Pirates -- three separate podcasts -- every weekday morning on the DK Pittsburgh Sports podcasting network, available on all platforms: https://linktr.ee/dkpghsports Learn more about your ad choices. Visit megaphone.fm/adchoices
What makes Sidney Crosby incredible also makes him incomparable. Hear award-winning columnist Dejan Kovacevic's Daily Shots of Steelers, Penguins and Pirates -- three separate podcasts -- every weekday morning on the DK Pittsburgh Sports podcasting network, available on all platforms: https://linktr.ee/dkpghsports Hosted by Simplecast, an AdsWizz company. See pcm.adswizz.com for information about our collection and use of personal data for advertising.
Behind Christmas is a simple gospel message. But its simplicity doesn't make it ordinary. Quite the opposite! Jesus was unlike any other man to ever live. Kirk Cameron interviews Nancy DeMoss Wolgemuth about her book "Incomparable" on TBN.