Podcasts about Moai

This week on The Cocktail Nation, I'm inviting you to sink into the velvet as we unravel another round of Words with Wellsy—this time, he's got thoughts that drift from the final frontier to the space between your ears. A curious case of civil disobedience sweetens our Stuff Segment, and we ponder paradoxes in Deep Thought. The World of Swank Gig Guide lines up the soirées worth your time, and we close with a cinematic soundscape from Ixtahuele's new release, House of the Gods. www.cocktailnation.net Nutty – The Boys Are Back At Dino's Sinatra – Mr. Success Jetset Sweden – Star Trek JG Thirlwell – Woodhouse Tikiyaki 5-0 – The Ipcress File Vibexotica – Only The Sea Endures Voodoo 5 – Sonorous Desert Alessandro Alessandroni – Primavera Messer Chups – Humanica Combustible Edison – Call of the Space Siren Project K-67 – Sirocco Ixtahuele – House of the Gods Exotik-A Go Go – In the Lounge of the Tiki King Earl Hagan- I spy  Mr Moai and the Tikiheads – Señor Moai --

This week, Timelines returns to The Archaeology Show! We have always been fascinated by the Moai heads found on the island of Rapa Nui, so we used them to anchor this episode to 1100-1600 BCE. At the same time, the Mississippian culture in North America was building giant mounds and the Great Zimbabwe in Africa were building remarkable stone structures. In this episode we discuss these 3 distinct cultures that thrived during the same time period, in very different places.LinksTAS episode 163 - Timelines 1100 in North AmericaTAS episode 290 - The Archaeology of Moana 2Easter IslandMississippian PeriodGreat ZimbabweGreat ZimbabweContactChris Websterchris@archaeologypodcastnetwork.comRachel Rodenrachel@unraveleddesigns.comRachelUnraveled (Instagram)ArchPodNetAPN Website: https://www.archpodnet.comAPN Discord: https://discord.com/invite/CWBhb2T2edAPN on Facebook: https://www.facebook.com/archpodnetAPN on Twitter: https://www.twitter.com/archpodnetAPN on Instagram: https://www.instagram.com/archpodnetAPN ShopAffiliatesMotion

This week, Timelines returns to The Archaeology Show! We have always been fascinated by the Moai heads found on the island of Rapa Nui, so we used them to anchor this episode to 1100-1600 BCE. At the same time, the Mississippian culture in North America was building giant mounds and the Great Zimbabwe in Africa were building remarkable stone structures. In this episode we discuss these 3 distinct cultures that thrived during the same time period, in very different places.LinksTAS episode 163 - Timelines 1100 in North AmericaTAS episode 290 - The Archaeology of Moana 2Easter IslandMississippian PeriodGreat ZimbabweGreat ZimbabweContactChris Websterchris@archaeologypodcastnetwork.comRachel Rodenrachel@unraveleddesigns.comRachelUnraveled (Instagram)ArchPodNetAPN Website: https://www.archpodnet.comAPN Discord: https://discord.com/invite/CWBhb2T2edAPN on Facebook: https://www.facebook.com/archpodnetAPN on Twitter: https://www.twitter.com/archpodnetAPN on Instagram: https://www.instagram.com/archpodnetAPN ShopAffiliatesMotion

Am 5. April 1722 entdeckte Jakob Roggeveen im Südpazifik Rapa Nui, das die Einwohner „Te Pito o Te Henua“, den „Nabel der Welt“, nannten. Die Insel sollte allerdings unter dem Namen bekannt werden, den Roggeveen ihr gab: die Osterinsel. Wer waren die Einwohner*innen und warum erschufen sie rund 1.000 riesige Steingesichter, die sogenannten Moai, und stellten sie mit dem Rücken zum Ozean auf? Warum fand die Cook-Expedition, die nur gut 50 Jahre nach Roggeveen stattfand, viele Statuen umgestürzt und beschädigt? Und warum stand das Volk der Rapa Nui gegen Ende des 19. Jahrhunderts kurz vor der Auslöschung? Was war in den knapp 200 Jahren seit der Entdeckung der Insel durch Europäer geschehen? Wir haben den aktuellen Stand der wissenschaftlichen Forschung zu Rapa Nui zusammengetragen. Vielen Dank an Lars von Auf Distanz für die Glückwünsche. Wie man uns unterstützen kann, könnt ihr hier nachlesen. Zum HOAXILLA Merchandise geht es hier QUELLEN Story der Woche: Der Tage an dem ein Bus über die Tower Bridge sprang Thema der Woche: Rapa Nui (die Osterinsel) in der dt. wikipedia Moai in der dt. wikipedia Jakob Roggeveen in der dt. wikipedia Der Bericht von Carl Friedrich Behrens National Geographic: Die riesigen Steinfiguren der Osterinsel National Geographic: Rapa Nui: Die bewegte Geschichte der „Osterinsel“ Scinexx.de: Osterinsel: DNA schreibt Geschichte um SZ: Wie die Entdeckung der Osterinsel vor 300 Jahren zum Fiasko wurde Die Honigpalme in der dt. wikipedia LA Times: Does ‘Rapa Nui’ Take Artistic License Too Far? Video - BBC: Easter Island - Mysteries of a Lost World Schwurbelalarm!!! Video - Erich von Däniken: The Alien Theories Behind Easter Island's Giant Statues

Join Opie, Matt, Ron the Waiter, and Little Foot for a wild, laugh-filled episode of the Opie Radio podcast, recorded live from Gebhards Beer Culture in NYC! This birthday extravaganza spirals into hilarious chaos with Ron’s elbow-throwing antics, debates about bad spaghetti, and a deep dive into the world of Cheers, Woody Harrelson’s surprising audition story, and Norm’s legacy. The crew dishes on everything from Bill Belichick’s eyebrow-raising engagement to a 24-year-old to ancient alien theories about Easter Island’s Moai statues. Expect spicy banter, New York vs. Southern accent showdowns, and some out-there ideas about DNA-reading tomato seeds. It’s a raucous, unfiltered celebration you won’t want to miss—complete with a cake that says… something? Tune in for the madness!See omnystudio.com/listener for privacy information.

In this episode of ScaleUp Radio, we dive into the fascinating journey of Moksha Menon, the driving force behind &I Technologies Ltd and its flagship product, Moai – an AI-powered stress management app designed specifically for the workplace. What began as a university project evolved over four years into a proactive SaaS solution aimed at revolutionising how organisations approach employee stress. Moksha shares how her team pivoted from a hardware concept to a software-first strategy, learning key lessons about resilience, product-market fit, and the power of community support along the way.

Welcome to the SHIRO! SHOW! news updates! This week, we'll be discussing: - Eadmaster Declares Princess Crown Translation Release-Worthy - Under the Microscope: Astal - Exploring New Homebrew: MOAI Talks and Haiku - English Patch for Dark Seed Is Available Now - Atelier Marie: The Alchemist of Salburg Ver. 1.3 #BestOfSaturn - Sakura Wars 2 Fan Translation Is OUT NOW! Follow us on our social media sites: Facebook: https://www.facebook.com/PlaySegaSaturn Twitter: https://mobile.twitter.com/playsegasaturn Website: https://www.segasaturnshiro.com/ Buy our merch at: https://segasaturnshiro.threadless.com/ Buy issue #1 of SHIRO Magazine: https://www.segasaturnshiro.com/shiro-magazine/ Support us on our Patreon at: https://www.patreon.com/shiromediagroup Join our Discord to discuss translation patches, Saturn obscurities, and all things SEGA Saturn!: https://discord.gg/SSJuThN

Příběh objevení Velikonočního ostrova je skutečně velikonoční. Nikdo ho však u nás neproslavil víc, než experimentální archeolog a technik Pavel Pavel, když v roce 1986 dokázal „rozchodit“ tamní sochy moai. Co je dodnes na ostrově ke zkoumání? A co přinesla zvuková archeologie při objevování 40 let starých kazet se zvukovým deníkem Pavla Pavla?Všechny díly podcastu Host Radiožurnálu můžete pohodlně poslouchat v mobilní aplikaci mujRozhlas pro Android a iOS nebo na webu mujRozhlas.cz.

Příběh objevení Velikonočního ostrova je skutečně velikonoční. Nikdo ho však u nás neproslavil víc, než experimentální archeolog a technik Pavel Pavel, když v roce 1986 dokázal „rozchodit“ tamní sochy moai. Co je dodnes na ostrově ke zkoumání? A co přinesla zvuková archeologie při objevování 40 let starých kazet se zvukovým deníkem Pavla Pavla?

Ve sváteční podvečer zůstaneme i při rozhlasovém cestování u tématu Velikonoc. S experimentálním archeologem, specialistou na stěhování extrémně těžkých břemen, ale hlavně mužem, který "rozchodil" sochy Moai na Velikonočním ostrově, se od sváteční atmosféry "odrazíme". Jak vypadá poslední velikonoční den u nich doma uslyšíte od Pavla Pavla hned poté, co se za ním s mikrofonem pořadu "Na cestách s Petrem Voldánem" vypravím od řeky Otavy ve Strakonicích.

Ve sváteční podvečer zůstaneme i při rozhlasovém cestování u tématu Velikonoc. S experimentálním archeologem, specialistou na stěhování extrémně těžkých břemen, ale hlavně mužem, který "rozchodil" sochy Moai na Velikonočním ostrově, se od sváteční atmosféry "odrazíme". Jak vypadá poslední velikonoční den u nich doma uslyšíte od Pavla Pavla hned poté, co se za ním s mikrofonem pořadu "Na cestách s Petrem Voldánem" vypravím od řeky Otavy ve Strakonicích.

Ve sváteční podvečer zůstaneme i při rozhlasovém cestování u tématu Velikonoc. S experimentálním archeologem, specialistou na stěhování extrémně těžkých břemen, ale hlavně mužem, který "rozchodil" sochy Moai na Velikonočním ostrově, se od sváteční atmosféry "odrazíme". Jak vypadá poslední velikonoční den u nich doma uslyšíte od Pavla Pavla hned poté, co se za ním s mikrofonem pořadu "Na cestách s Petrem Voldánem" vypravím od řeky Otavy ve Strakonicích.

What's up with moai in video games? You're gonna find out as game developer and creator of moai.games joins as we chat about moai in Japanese games! We explore Japan's fascination with these mysterious statues, why Konami loves them so much, and reveal our favorite moai! Plus I take a look at Koei's ambitious strategy game Uncharted Waters: New Horizons before closing out with some Japan-focused Switch 2 news!Follow our guest!Website: https://www.gingerbeardman.com/Moai website: https://moai.games/Itch.io: https://gingerbeardman.itch.io/YOYOZO: https://blog.gingerbeardman.com/2023/11/21/yoyozo-how-i-made-a-playdate-game-in-39kb/Emoji history: https://blog.gingerbeardman.com/2024/05/10/emoji-history-the-missing-years/(0:00) - IntroFeature(0:54) - Moai in Japanese games w/ Matt SephtonGames(30:50) - Uncharted Waters: New HorizonsNews(36:45) - Mario Kart World Direct, Switch 2 preorders in JapanSocial media:Bluesky: ⁠https://bsky.app/profile/tokyogamelife.bsky.social⁠Twitter: https://twitter.com/TokyoGameLifeYouTube: https://www.youtube.com/@tokyogamelifeInstagram: https://www.instagram.com/tokyogamelife/Threads: https://www.threads.net/@tokyogamelifeWebsite: https://tokyogamelife.com/Like and subscribe on your favorite podcast app!

L'isola di Pasqua è famosa per i moai e le leggende che la circondano. Scopri i misteri legati all'isola di Pasqua e al popolo Rapa Nui.

Velikonoční ostrov ležící na jihu Tichého oceánu je jedním z nejodlehlejších obydlených míst na Zemi. V roce 1722 ho objevil nizozemský admirál Jacob Roggenveen. Za svou proslulost vděčí nevelký kus země vulkanického původu sochám moai, kterými je doslova poset. Rapa Nui, jak ostrov nazývali domorodci, dostal jméno podle velikonoční neděle, kdy Jacob Roggenveen přistál u jeho břehů. Ostrov spravovaný Chille je od roku 1996 zapsaný na seznamu světového dědictví UNESCO.

Velikonoční ostrov ležící na jihu Tichého oceánu je jedním z nejodlehlejších obydlených míst na Zemi. V roce 1722 ho objevil nizozemský admirál Jacob Roggenveen. Za svou proslulost vděčí nevelký kus země vulkanického původu sochám moai, kterými je doslova poset. Rapa Nui, jak ostrov nazývali domorodci, dostal jméno podle velikonoční neděle, kdy Jacob Roggenveen přistál u jeho břehů. Ostrov spravovaný Chille je od roku 1996 zapsaný na seznamu světového dědictví UNESCO. Všechny díly podcastu Příběhy z kalendáře můžete pohodlně poslouchat v mobilní aplikaci mujRozhlas pro Android a iOS nebo na webu mujRozhlas.cz.

You know those massive stone giants of Easter Island that have baffled us for ages? It turns out, the ingenious Rapa Nui people used a little island magic – they rocked and rolled those statues like giant stone skateboards. And they didn't stop there – they even did a little dance called "walk the statues" to make them waltz across the island! Can you imagine that sight? So, let's unravel the mystery together and step back in time to witness the incredible feat of moving Easter Island's monumental marvels! Read more: https://brightside.me/articles/now-we... Credit: CC BY-SA 2.0 https://creativecommons.org/licenses/... Dennis Jarvis: Moai - https://flic.kr/p/2hLnSGM, https://commons.wikimedia.org/wiki/Fi... Moai - https://flic.kr/p/2jdVeoa, https://commons.wikimedia.org/wiki/Fi... New Orleans: Karen Apricot - https://flic.kr/p/BwHPa, https://commons.wikimedia.org/wiki/Fi... Chunchucmil-Sacbe: David R. Hixson, CC BY-SA 2.5 https://creativecommons.org/licenses/..., https://commons.wikimedia.org/wiki/Fi... CC BY-SA 3.0 https://creativecommons.org/licenses/... Maryhill: Joe Mabel, https://commons.wikimedia.org/wiki/Fi... ES Joya Ceren: Mariordo (Mario Roberto Duran Ortiz), https://commons.wikimedia.org/wiki/Fi... Joya de Cerén: BelenM, https://commons.wikimedia.org/wiki/Fi... Ancient Roman: Bernard Gagnon, https://commons.wikimedia.org/wiki/Fi... CC BY 4.0 https://creativecommons.org/licenses/... Thor Heyerdahl: Bjørn Fjørtoft, https://commons.wikimedia.org/wiki/Fi... Stonehenge: TobyEditor, https://commons.wikimedia.org/wiki/Fi... Sled: Vince Lee, CC BY-SA 4.0 https://creativecommons.org/licenses/..., https://commons.wikimedia.org/wiki/Fi... #brightside Animation is created by Bright Side. ---------------------------------------------------------------------------------------- Music by Epidemic Sound https://www.epidemicsound.com Check our Bright Side podcast on Spotify and leave a positive review! https://open.spotify.com/show/0hUkPxD... Subscribe to Bright Side: https://goo.gl/rQTJZz ---------------------------------------------------------------------------------------- Our Social Media: Facebook: / brightside Instagram: / brightside.official TikTok: https://www.tiktok.com/@brightside.of... Stock materials (photos, footages and other): https://www.depositphotos.com https://www.shutterstock.com https://www.eastnews.ru ---------------------------------------------------------------------------------------- For more videos and articles visit: http://www.brightside.me Learn more about your ad choices. Visit megaphone.fm/adchoices

Bolu Kartalkaya'daki otelde çıkan yangında 76 kişi hayatını kaybederken onlarca kişi de yaralandı. ABD'nin 47. Başkanı olarak yemin eden Donald Trump, göreve başlamasının ardından bir dizi kararname imzaladı. Bu bölüm Moai hakkında reklam içermektedir. Günümüzde “iyi olmak” hayati olmasına rağmen göz ardı edilirken Moai, bilinçli farkındalıkla modern yaşam arasında köprünüz oluyor, İstanbul'da tanışmak isteyeceğiniz insanlarla sağlıklı alışkanlıklar edinmenizi sağlıyor. Moai ile buradan tanışabilir, iyi olma yolculuğunuza başlayabilirsiniz.

 Season 4 | Episode 17  Inanna reappears on an island in the middle of the Pacific, seeking to find and confront her uncle.  ★ Support this podcast ★ Visit MPORTELA.LIVE - Writing, production, voicing, art, editing and distribution by Mário Portela. A one man team for a whole community! 

If you think the Bermuda Triangle is spooky, wait until you hear about these wild places! Around the world, there are spots even more mysterious, like the Twelve Devil Cemeteries in Siberia. These eerie locations are said to make animals act strange, compasses go haywire, and travelers mysteriously vanish. Then there's Point Nemo, the ocean's most remote spot, where you're closer to astronauts in space than to any human on land. And don't forget about Hoia Baciu Forest in Romania, nicknamed the "world's most haunted forest," with its creepy trees and strange lights. These places make the Bermuda Triangle look like a walk in the park—ready to explore? Credit: Hill Complex: By Fanny Schertzer, CC BY 3.0 https://creativecommons.org/licenses/..., https://commons.wikimedia.org/w/index... CC BY 2.0 https://creativecommons.org/licenses/... Heroes Acre: By Gary Bembridge - https://flic.kr/p/Rfc5P, https://commons.wikimedia.org/w/index... Expl6388: By NOAA Photo Library - https://flic.kr/p/fQcjC8, https://commons.wikimedia.org/w/index... Expl6399: By NOAA Photo Library - https://flic.kr/p/fQtYqN, https://commons.wikimedia.org/w/index... Mass grave: By Mario Modesto Mata, CC BY-SA 4.0 https://creativecommons.org/licenses/..., https://commons.wikimedia.org/w/index... DJEDDAR: By Mus52, https://commons.wikimedia.org/w/index... Djeddar Monuments: By Mus52, https://commons.wikimedia.org/w/index... Djeddar 03: By Redouane Guelailia, https://commons.wikimedia.org/w/index... Djeddar Monuments 5: By Mus52, https://commons.wikimedia.org/w/index... Moai on Rapa Nui: By Docrgd, CC BY 4.0 https://creativecommons.org/licenses/..., https://commons.wikimedia.org/w/index... Animation is created by Bright Side. ---------------------------------------------------------------------------------------- Music from TheSoul Sound: https://thesoul-sound.com/ Check our Bright Side podcast on Spotify and leave a positive review! https://open.spotify.com/show/0hUkPxD... Subscribe to Bright Side: https://goo.gl/rQTJZz ---------------------------------------------------------------------------------------- Our Social Media: Facebook:   / brightside   Instagram:   / brightside.official   TikTok: https://www.tiktok.com/@brightside.of... Telegram: https://t.me/bright_side_official Stock materials (photos, footages and other): https://www.depositphotos.com https://www.shutterstock.com https://www.eastnews.ru ---------------------------------------------------------------------------------------- For more videos and articles visit: http://www.brightside.me ---------------------------------------------------------------------------------------- This video is made for entertainment purposes. We do not make any warranties about the completeness, safety and reliability. Any action you take upon the information in this video is strictly at your own risk, and we will not be liable for any damages or losses. It is the viewer's responsibility to use judgement, care and precaution if you plan to replicate. Learn more about your ad choices. Visit megaphone.fm/adchoices

Niccolò Banfi, esploratore e fotografo, ci racconta la sua straordinaria avventura: 90 giorni nell'oceano Pacifico a bordo di un veliero di inizio '900. Un viaggio unico che l'ha visto partire dall'Isola di Pasqua e, tra le altre cose, l'ha portato a un incontro ravvicinato con delle megattere, a conoscere i discendenti dell'ammutinamento del Bounty a Pitcairn e a toccare con mano la diffusione di plastica nel Pacifico. In questo episodio vedremo i progetti ambientali condotti dalle comunità del Pacifico meridionale per combattere contro il riscaldamento e l'inquinamento dei mari e cosa significa vivere su un veliero per tre mesi, un viaggio che unisce esplorazione, natura e consapevolezza ambientale. Learn more about your ad choices. Visit megaphone.fm/adchoices

As Dr. Murthy prepares to conclude his term as Surgeon General, the moment is , the moment is bittersweet: serving as Surgeon General has been the honor of his lifetime, and saying goodbye is hard. For this second-to-last episode of House Calls, he calls on his my moai – friends and fellow physicians Dave Chokshi and Sunny Kishmore – to reflect on the issues he took and how serving as Surgeon General has shaped him. Dr. Murthy also shares his final act as Surgeon General: offering a Parting Prescription for America. It is a summary of what I have learned from my two terms, and what I believe will help heal the pain many people across our country are experiencing right now. (02:51)    How is Dr. Murthy feeling days before his time in office ends?(04:59)    What did it feel like to be asked to serve a second term as Surgeon General?(06:41)    What was Dr. Murthy's approach to figuring out what he wanted to work on in his second term?(09:48)    What aspect of his work as Surgeon General does Dr. Murthy feel particularly resonated with the people he has served?(15:47)    What did Dr. Murthy learn from his first term as Surgeon General that he brought to his second?(19:37)    What was the biggest challenge of being Surgeon General?(21:33)    What does Dr. Murthy think his children will remember about this time?(23:53)    How has Dr. Murthy influenced the role of Surgeon General?(25:53)    What personally caused Dr. Murthy angst while he was serving as Surgeon General?(33:35)    What was the impact of his work on his family?(39:17)    What is the power of unconditional love?(43:41)    What is U.S. Surgeon General Dr. Vivek Murthy's “Parting Prescription” For more episodes, visit www.surgeongeneral.gov/housecalls.  For more episodes, visit www.surgeongeneral.gov/housecalls.  Dr. Dave Chokshi, Physician & Public Health Leader  Twitter: @davechokshi    Dr. Sandeep (Sunny) Kishore, Physician-Scientist  Twitter: @sandeep_kishore  Instagram: @sunnyk5    About Dr. Dave Chokshi & Dr. Sunny Kishore  Dr. Dave A. Chokshi is a practicing physician and public health leader who most recently served as the 43rd Health Commissioner of New York City. From 2020-2022, he led the City's response to the COVID-19 pandemic, including its historic campaign to vaccinate over 6 million New Yorkers. Previously, Dr. Chokshi was the inaugural Chief Population Health Officer at the largest public healthcare system in the nation. He has held successive senior leadership roles that span the public, private, and nonprofit sectors. A Rhodes Scholar and White House Fellow, he is nationally recognized as a transformational leader, a clinical innovator, a policy expert, and a fierce advocate for a stronger and more equitable health system.    Dr. Sandeep (Sunny) Kishore is a physician-scientist at the University of California, San Francisco. He has worked on closing the “know-do” gap and translating scientific insights into real-world applications with focus on chronic disease prevention & control. Currently, he is focused on developing a scalable treatment algorithm for blood pressure control to improve cardiometabolic health for primary care clinics across the University of California. His work has led to the addition of over ten treatments to the Essential Medicines List of the World Health Organization (WHO) for cardiovascular disease, cancer, diabetes and mental illness. He also has provided technical guidance to Resolve to Save Lives with a focus on fixed dose combinations for blood pressure and led large global networks focused on reducing the toll of chronic illness worldwide.      Dr. Kishore completed his medical and graduate training at Weill Cornell/Rockefeller/Sloan-Kettering Institute and Oxford, undertook his clinical training at Yale and Brigham & Women's Hospital/Harvard Medical School and has held fellowships at Harvard, Yale and the Dalai Lama Center at MIT. He currently resides in the Bay Area with his wife. 

New year, same shit, it's Dregs of Craigs baby! We get into DJ Food, muscle milk, a Moai curse, and a guy getting a free snickers in a VERY strange way! Find out more at https://dregs-of-craigs.pinecast.co Send us your feedback online: https://pinecast.com/feedback/dregs-of-craigs/976cf0c3-6bf4-42c1-b097-df2271eb634b This podcast is powered by Pinecast.

Koop is on vacation and this week bringing you a Twilight show as we delve into the archives.  New shows return Feb 8 www.cocktailnation.net

DESCRIPTION: Cosmic Science defined by Harmonic Numbers known by the Ancients! Join us May '25 for the inaugural Bonneville Flood Caravan https://RandallCarlson.com/tours-and-events “The Randall Carlson” socials, VoD titles, tours, events, podcasts, merch shop, donate: https://randallcarlson.com/links  Kosmographia Ep111 of a Randall Carlson Podcast, with Jahannah James, Jordan Collin, and GeocosmicREX admin Bradley, from 10/24/24 -- Latest updates on the Plasma Technologies announced by RC on Joe Rogan Experience! Visit Rapa Nui Moai w/ JJ ...   LINKS: YouTube: YouTube.com/AlchemicalScience X: X.com/AlchemicalSci Rumble: https://rumble.com/c/c-2823018 Website: alchemicalscience.org  Strike Foundation Website: strikefoundation.earth (Malcolm Bendall's notes, lectures and references and resources available - will be updated with more by me this week)  Malcolm Bendall's notes (print to order copies available worldwide on Amazon at cost price) - https://a.co/d/13zz7pd The Shaman - Roland Perry bio-novel based on Malcolm's life) - https://a.co/d/0XEKIRS Martin Fleischmann Memorial Project youtube Channel (81 videos on the Thunderstorm Generator incl. SEM analysis on the spheres) - YouTube.com/MFMP Bob Greenyer, Remote View blog - https://remoteview.substack.com/ + analysis of the inside and outside spheres of the TSG done by Bob (many other posts too but we spoke about these during the interview): THOR - Inside of the Outside https://open.substack.com/pub/remoteview/p/thor-outside-of-the-inside?utm_campaign=post&utm_medium=web THOR - It's Ball Lightning! Or is it? https://open.substack.com/pub/remoteview/p/thor-its-ball-lightning-or-is-it?utm_campaign=post&utm_medium=web THOR - Outside Inside https://open.substack.com/pub/remoteview/p/thor-outside-inside?utm_campaign=post&utm_medium=web JJ handle across Social media: @funnyoldeworld  She narrates BAM (builders of the ancient mysteries) https://www.youtube.com/watch?v=ViS4nf9j9b8 and BARABAR https://www.youtube.com/watch?v=PI6VUM0IPSY Randall Carlson's ridiculous Great Pyramid Hypothesis (w/ Dr. Miano “World of Antiquity” channel) https://www.youtube.com/watch?v=VltvNUA9Mb0 Randall Carlson's ridiculous Great Pyramid Hypothesis (w/ Dr. Miano “World of Antiquity” channel) https://www.youtube.com/watch?v=VltvNUA9Mb0  Available Video on Demand titles: https://www.howtube.com/playlist/view?PLID=381 Sacred Geometry introductory workshop, plus lectures (14+ hours) “Plato's Atlantis” (7 hours of geologic deep-dive in two parts http://www.RandallCarlson.com has the podcast, RC's blog, galleries, and products to purchase! RC's monthly science news and activities:  https://randallcarlson.com/newsletter  Randall with Joe Rogan ep1772  https://open.spotify.com/episode/190slemJsUXH5pEYR6DUbf RC with Graham Hancock on JRE 1897 “Ancient Apocalypse” and new technology announcement: https://open.spotify.com/episode/2xvmTo09BFMd6tJfJPmmvT  Malcolm Bendall presents on MSAART Plasmoid Revolution: https://www.howtube.com/channels/StrikeFoundationEarth Support Randall Carlson's efforts to discover and share pivotal paradigm-shifting information! Improve the quality of the podcast and future videos. Allow him more time for his research into the many scientific journals, books, and his expeditions into the field, as he continues to decipher the clues that explain the mysteries of our past, and prepare us for the future...  Contribute to RC thru howtube: https://www.howtube.com/channels/RandallCarlson#tab_donate  Make a one-time donation thru PayPal, credit/debit card or other account here: https://www.paypal.com/cgi-bin/webscr?cmd=_s-xclick&hosted_button_id=8YVDREQ9SMKL6&source=url   Contribute monthly to receive bonus content and perks:  https://patreon.com/RandallCarlson  Email us at  Kosmographia1618@gmail.com   OR   Contact@RandallCarlson.com Small class lectures "Cosmography 101" from '06-'09 on Brad's original channel: https://youtube.com/geocosmicrex       Kosmographia logo and design animation by Brothers of the Serpent Check out their podcast: http://www.BrothersoftheSerpent.com/ ep108 with RC and Bradley: https://www.youtube.com/watch?v=HZC4nsOUxqI Theme “Deos” and bumper music by Fifty Dollar Dynasty: http://www.FiftyDollarDynasty.net/ Video recording, editing and publishing by Bradley Young with YSI Productions LLC (copyrights)  

This podcast discussion with Michael Reese, Risk Control Consulting Director (Accountants) — CNA Insurance, centers around the importance of engagement letters for tax practitioners. Michael emphasizes the role engagement letters play in setting expectations, providing clarity and mitigating risks during engagements. He also reviews the necessity of having clear, documented agreements to minimize disputes and liability issues. What you'll learn from this episode: The importance of engagement letters Common risks in tax engagements The role of client education and communication in managing risk How to handle quality control under deadline pressure AICPA resources Annual Tax Compliance Kit — Engagement letters, organizers, checklists and practice guides help you manage your tax season workflow. Say "I do" to engagement letters — Uncover the importance of establishing parameters of client relations and detail the scope of services to be provided. Other resources Frequently Asked Engagement Letter Questions — The Accountants Risk Control team at CNA, the endorsed underwriter of the AICPA Professional Liability Insurance Program, summarizes answers to frequently asked questions. Transcript April Walker: On today's podcast, listen to hear how you can manage your risk with engagement letters. Hello, everyone, and welcome to the AICPA's Tax Section Odyssey Podcast, where we offer thought leadership on all things tax facing the profession. I'm April Walker, a Lead Manager from the Tax Section. And I'm here today with Michael Reese. Michael is a risk control director with CNA. Michael Reese: Good morning, April. April Walker: Thanks for joining me today. Here at the AICPA, we work really closely with Michael and his team on lots of things and lots of projects. But I'm especially grateful for the partnership that we have with his team for Tax engagement letter templates. Speaking of engagement letters, they are now currently available to Tax Section members. Of course, I will put a link in the show notes so that you're able to access those. April Walker: Today, we're going to talk about some common questions that we get, and I'm sure that you also get Michael on Tax Engagement Letters and just generally how to manage your risk as a tax practitioner. Welcome, Michael, and thank you for joining me. Michael Reese: Thank you. Hopefully, what I can provide will be of use to your listeners. These are questions we often get as well. I do want to confirm that, but it's a very important topic. Glad we're talking about it here today. April Walker: I'm positive that they will be helpful. Sometimes people get answers to questions that they don't really want to hear, but they're important for them to hear. Michael Reese: Exactly. April Walker: Just to start off, I'm wondering why you think it's crucial for tax practitioners to have an engagement letter in place not only for every engagement but before they actually start the work. Michael Reese: April, I think there's two primary answers to this question. First, setting expectations and then setting guardrails in case something goes wrong. From a practice standpoint, it's very important for both the practitioner and the client to know what's going to happen and what work is being done. Your engagement letter hopefully is going to clearly state, "This is what you've asked us to do. This is what we're doing. This is what we collectively need to do to get this completed. This is the info we need and when we need it," etc. If a practitioner doesn't have this, then they run the risk of a client coming back later and either adding services, sometimes without the added fee, or complaining that a service has not been performed. There needs to be that clarity upfront. For professional liability reasons, having that clarity helps limit your duty of care to the agreed-upon scope. This way, in the event of a dispute, the practitioner has a strong argument for avoiding liability related to items for which they had no responsibility. That leads me to the second answer involving guardrails. Ideally, the engagement letter is going to set out the agreed-upon rules if something goes wrong. Dispute resolution is not really something CPAs focus on until they are in the middle of one, but we routinely talk to tax practitioners who are in the middle of an engagement with a problem and they don't have the signed letter to fall back on. If that letter is in place before the work starts, you now have options if something goes wrong, whereas without the letter, you don't. Now, I'm not ignoring the fact that getting a signed letter back can be a challenge, especially for 1040 clients. But I know there are practitioners out there that have a strict process. No letter, no work. Remember, the onus is on the client because they do need your help. Otherwise, they aren't showing up to your office. If they want the service, then they need to work with you. April, I would say put it this way. When I go to get work done on my car, even for an oil change, they don't even take my keys until I've signed a piece of paper that says I agree to the service and the terms of service. If I ignore that paper, disappear for some period of time, and then come back like some tax clients, when I come back, my car is still how I left it unrepaired, and I can't now complain that I'm going to be late for work because my car isn't fixed. I can, but I don't know how far it's going to get me. I really would like to think that tax professionals should have no trouble with a similar approach. April Walker: That's a great analogy. That's where we'll talk about this. Mike, you and I have both been in practice before. And sometimes we struggle with the way we've always done things, in a certain way, but it might not be the way the rest of the world operates. If we're thinking about this in a way of managing your risk, this is definitely a best practice. Michael Reese: Yeah, I would agree. April Walker: Great. Let's talk about some common risks that tax practitioners face during engagement. You've got your engagement letter, for sure. Check one. We are in the engagement. How might having that engagement letter help mitigate some of the risks that can happen as things are going on? Michael Reese: I'll give you four. We can talk about these. But the first one and we did touch on it before in the prior question, there's risk when there's no alignment on what the client needs. The client may not understand truly what they need to comply. They just know they need to file a return. Once you have the discussion with your client and identify the extent of the need, that engagement letter is going to provide the clarity that we spoke of, so both you and the client understand - this is what we're doing. Two, once you know what you're doing, there's still a risk that the client doesn't know what's included. Let me give you an example. When I practiced, I had a 1040 business owner client that felt they were paying too much in estimated taxes using the 110% safe harbor method. We ended up doing actual method. They didn't realize that meant doing quarterly drafts for the business and then calculating actual tax in multiple draft 1040s to figure out how much they owed each quarter. Added a lot of time, added a lot of fees. The client thought it was, "Part of the return." But at the time, the engagement letter didn't really break down for the client what was part of the return and what was not. That subsequent argument about fees could all have been avoided. Three, there is a small risk someone may use the work for a purpose other than what was originally intended and we don't see this too often in tax. It's more of an attest item, but sometimes we do see it in tax. Just think of how often clients ask for comfort letters and you'll see where I'm going with this. Once you give them the deliverable, you do lose a bit of control as to what they might do with it. Your engagement letter can anticipate this risk by saying, "We're doing this X." Tax return, consulting project, whatever. "We're doing this X for this specific reason. If you use it for some other reason, that risk and or loss is on you." I helped you with your tax return so that you can file your taxes and not have the IRS sending you nosy letters. If you gave that return to someone else for some other reasons, you've been warned, that's between you and that other person. But if your engagement letter doesn't close that door, you could have an issue. Fourth, strangely enough, not every client realizes that if you don't file and pay your taxes on time, there's some downside associated with that. A lot of professional liability claims fall into the bucket of, "You didn't tell me," regardless of merit. At minimum, your engagement letter can put the client on notice. "Hey, if you don't do this or you don't take your responsibilities seriously, bad things can happen." April Walker: I think those are all great examples. I'm specifically thinking about and we may touch on it a little bit later talking about some of the planning that might be around some of the upcoming TCJA sunset items and work you're going to be doing around that. I like your example and that absolutely has happened to me before about the estimated tax payments. The client didn't really understand, "Hey, cash out is also the fees you pay to me." I think that's a interesting one. But you want to make sure that you're not leaving on the table the assumption that any planning and projection work that you might be doing related to these consulting projects or whatever around TCJA or whatever it might be is specifically either included in the engagement letter or you have a separate engagement letter that talks about that. Michael Reese: I think you used a very important term when you say assumption. I think a lot of times CPAs are very in tune with the work and what needs to be done and there's an assumption that the client has the same knowledge or the same background. I think you talk to a lot of clients and what the CPA believes to be true isn't always necessarily what the client believes to be true. That's why you'll hear me talk a lot about that alignment between client and CPA. Documenting that and getting that understanding and having it in the engagement letter is very helpful. April Walker: Like you said, in assurance engagements, you hear more about scope creep. But definitely, it happens in tax engagement too. It's important to think about. I know this doesn't happen with people who listen to this podcast and are AICPA and tax section members. I know this doesn't happen. But maybe you have friends who do not have an engagement letter for an engagement. What are some examples of situations? Not specific - we're not calling names and calling people out here, but where might there be significant issues for a tax practitioner if they don't have an engagement letter? Michael Reese: Sure, and you're right. I can't name names, but we've seen enough that I can give you some generic examples inspired by true events. Hopefully one listening doesn't say that's my situation, but that's not where this is intended to go. If you don't have an engagement letter, you may have an oral contract even if you don't realize it. I'm not sure most people are aware. Simple fact pattern. Client calls you for work, you discuss fees, client says, there's an argument, that's a contract. The problem is other than the fee and the return, what are the terms? What's the result if something weird happens and you want to fire the client? Or if the client never pays you for your time, or and I've seen this one before, the person goes MIA, you don't realize they were serious and they show up on the due date with a stack of papers and your fee demanding a tax return. Oral contracts are a gray area and frankly, one where I think practitioners should seek legal help if one exists because of the ambiguity around performance, remedy and termination. When I say performance, I mean doing the work. Remedy is what one party can look forward to if the other party violates the agreement and termination I hope is self explanatory. I'll put a plug in here for the engagement letters offered to AICPA members in the tax compliance kit. Those letters include a provision that states the agreement supersedes all previous oral agreements. That's there on purpose. You can hopefully avoid the issues related to possibly having entered into an oral agreement, when you've provided a written proposal, or if the engagement letter scope differs from prior understandings. And that happens frequently enough where you talk about the work and then you put it in the letter and maybe the client doesn't realize the scope has changed a little bit. Another situation. If you don't have an engagement letter and a good percentage of tax claims actually fall into this category, the disputes and ensuing lawsuits are more difficult to defend and more expensive to defend. You're now trying to piece together all of those conversations, all of those emails, dealing with all of the finger pointing and the convenient lapse of memories, just to figure out what was supposed to happen. Just put it in writing so it's clear upfront what the agreement is. I think an area I would be concerned with here is with SALT (state and local tax) compliance. Here it's more often that there's an engagement letter, but the letter is ambiguous or silent on key scope matters. It's not absence of an engagement letter as in your question, but functionally, it's the same principle because whether you have no letter or the letter is silent, in both cases, you don't have contemporaneous documentation. A lot of clients forego SALT compliance because to them, the cost outweighs the act. But when the state comes knocking, you're going to have to navigate that lack of documentation. I don't know if too many clients audited by the state who raise their hand and say, no, I told my CPA not to prepare that return. My last example is the long standing client with recurring compliance that all of a sudden has new facts. Sometimes the practitioner isn't even aware of the new information when it's in their possession. If the planned scope anticipates 20 hours of work with commensurate fee, and now all of a sudden you realize the scope needs 50 hours of work. With a commensurate fee, the lack of an engagement letter is going to be a real problem when you send that bill for 2.5 times the fee that the client expected. Fee disputes are common claim drivers. April Walker: Those are great examples and the SALT one particularly. You just need to make sure I think in the engagement letters that are part of our toolkit, it specifically says that you need to list out the state returns you're going to do, but there needs to be, like you said, some documentation about you may have a nexus and exposure in these particular states and somehow document what the client is telling you to do. Then just a quick note on sometimes people will talk about unilateral engagement letters. Hey, we've had this client forever, and we're doing the same thing for them. Do we really need to get an engagement letter every single year? What's your thought on that? Michael Reese: I would say yes. You do need to get an engagement letter every single year. I'd say that for a couple of reasons. If your practice is still the practice 10 years later after you gave that original engagement letter, I'd be hard pressed to think that most people's practices and practices internally have changed. I think the engagement letter is a reflection of how your practice evolves and your quality control and what you're doing for a client. Two, depending on what's in your engagement letter, you want the engagement to actually end so that you're not indefinitely keeping open potential statute of limitations or potential liability. I'll give you a high level example. If you have an engagement letter and you say, I'm not going to do an engagement letter, I'll do the evergreen letter where it just continues on indefinitely. There's a question that engagement is still there. It's just an ongoing one really long engagement. Whereas if you have the engagement letter, you clarify the scope every year. By clarifying the scope every year, you limit your duty of care for that year and then it ends. When you look at the statute of limitations for liability, you can say okay this letter is done with, this statute is done with, anything related to the work done there, that's passed. You can't come back and argue with me about it, but if you have just this amorphous, non defined or ill defined client situation, you interject a lot of ambiguity and that can become a problem for liability purposes. It's really just best to make everything clean, do one letter a year, make sure the clients understand that when that letter ends or when that work delivers, that one's done. I'm not tied to you indefinitely. I may be tied to indefinitely as the client, but I'm not tied to indefinitely visa V that engagement. Next year, when the work comes up, issue another letter. It also helps you understand what the client needs. Or if the client's needs they changed and it's evolved, the letter is going to reflect that every year as opposed to just having one letter, it's old you push out the same one. If their needs have changed, that letter really needs to reflect it. April Walker: Good thoughts. Michael, I'm thinking about client education. I feel client education and communication is a big part of underlying a lot of what we talked about today. But I'm assuming you think it's an important role that we play in client education. But how can practitioners work on educating their clients about the importance of these engagement letters? Michael Reese: I don't know if it's so much educating them about the importance of the letters. They need to understand the letter aspect of it as well, but it really is educating clients on their role in the process and reinforcing the fact that whatever the client brings to your door, it's ultimately the client's responsibility, not the CPA's responsibility. It's the client's tax return. It's the client's tax planning. As your service provider, I can provide you with suggestions, guidance, or advice, but really it's up to you to make the decision. The engagement letter should confirm that and lay out with some specificity what that decision is and what the client needs to do to support that decision. One problem I saw from my own practice was that most clients concerns, especially around the engagement letter, started and stopped with a fee and the deliverable. It was very transactional. If the practitioner can impress upon clients that you're not a vending machine. They can't just drop off paper and money and expect magic. And that you client have to put some effort into the process too. That right there really helps everyone involved. I'll continue to harp on it, but things go a lot smoother when both practitioner and the client are on the same page. Client education can be a big help here because practitioners shouldn't take for granted that even their longstanding clients fully understand what's going on or what the process requires. On your question of how. It's never a bad idea to be open and upfront about both the service and the engagement letter and answering any questions the client may have. Some firms take this approach as part of onboarding new clients. I know you and I talked a little bit about onboarding before we got underway, but practitioners should be forewarned. The risks of misunderstandings between practitioner and client are not limited to new clients. Practitioners need to be able to talk about what's in their letter. That may require them to sit down with an attorney that helped draft the letter so that they know what certain provisions mean and where it's okay to be flexible. I might also challenge practitioners to not be afraid to openly discuss what might happen if things don't go as planned. Now, this doesn't have to be a doom and gloom or threatening conversation. But, hey, I need your help here to make this go smoothly and if I don't get your help, here's what the downside to you client might look like. I would hazard to guess that outside of a small population of clients that repeatedly get fired by their professional, most clients don't think about the prospect of what might happen if they don't hold up their end of the bargain. Talking about client responsibilities openly and soberly and what happens if the client doesn't support the work might help make this prospect not so remote. Because unless the client just doesn't care about their taxes, and those are out there. I have to believe most clients do not want the prospect of either paying some unexpected amount on the due date or trying to find assistance at the last minute. If you think about it, a lot of client angst really revolves around those two items, paying more than expected or necessary and having the government come back and stress them out later. Use that and have an honest conversation with the client about what they need to do to avoid either of those outcomes. Then make sure it's in your engagement letter. April Walker: Like I said, our conversation today boils down to communication and so I think those are good thoughts and good conversations to have. I mentioned it earlier but you and I are both in the public accounting world, and we're aware of the pressure that you can face with client demands and deadline demands and all of that. What do you think - do you have to balance that, with the need for thorough quality control? What are some of your thoughts around that question? Michael Reese: I'll challenge it a little bit just because. April Walker: That's fine. Michael Reese: I don't want your listeners thinking that they need to make a choice between quality control and something else. You and I both know when the clock hits the week before deadline, ten, 11, 12th, a lot of things start getting squishy, I guess, maybe is the best way. April Walker: Squishy is a good word. Michael Reese: You got hard rules all of a sudden those rules get a little squishy. The term balancing may give some the impression that if one end is weighted more heavily, the other one is up in the air. Practitioners shouldn't view the quality control as optional if their reputation is built on doing quality work.                                                              I think most if not all practitioners would say that's the case. I want to look at both parts of your question, thorough quality control and deadline pressure/client demands. Now, the most obvious answer to me for dealing with the pressure of a tight deadline and client demand is to not have deadline pressure or client demands. I know. Before I get laughed out of the room, I've had my share of deadline horror stories. We all have. The concept really isn't that outlandish. I'm starting to see a lot of evidence slowly, but surely practitioners are challenging that default notion that tax due dates have to be this pressure filled exercise that makes you wonder or question, why do I put up with this every year? If you can create optimal work conditions, that's a huge win rather than simply accepting that there's no alternative and suffering the consequences.  For those that aren't fully to a stress free deadline yet, and I know they're out there as well, your quality control, whether that's informal or it's a 50 page document that no one reads or refers to, it needs to be designed in a more intentional way. To me anytime you talk about quality control, I think you have to look at your process and your process design. Then you have to look at the people integral to the process, including the client. A lot of process is iterative, organic, reactive. When that happens, there's no design, there's no intentionality. You're just patching holes as they appear or responding to the latest impetus. On the other hand, when there is design, sometimes we fall into the trap of designing to a best case scenario instead of a worst case scenario or realistic scenario. Mistakes happen all the time, but I don't think it's far fetched or controversial thing to say that in periods of high stress and pressure, the likelihood of a mistake is higher. When I say process design requires intentionality, I'm really trying to highlight that the design needs to operate from the base assumption that the players involved aren't always going to do things in a rational, uniform or expected manner. The question is, can your process for quality control withstand the sheer hysteria of those last days before the due date? Because if it can, you're not really balancing quality control or sacrificing quality. Your system accounts for the insanity as a given and then responds appropriately. For those that have QC in place, I want you to ask yourself, are they rules or do they become suggestions in the face of competing interests? Do they become squishy, as we said before? Is it easy to rationalize an exception to the rule on April 13th compared to January 13th? Part of this depends on what habits you have as a professional. If you have strong habits, the answer or choice you make doesn't change regardless of day or situation. I think the last thing I want to say about QC design is often practitioners are challenged because they don't know what they don't know, and that is a real and legitimate hurdle. We completely understand that. We get a lot of calls on the risk management hot line where practitioners have never had to deal with this before and I get it. You can't design for what you don't know. But that's where I think you tap into your professional network, attend conferences, like National Tax Conference, where you and I will be and understand what resources are available to you, whether it's a tax section or your insurance carrier or your state society. There's tons of ideas out there, maybe too much, but there's nothing that says you have to keep doing it the same way and expecting a different outcome. I think that's called insanity. April Walker: I particularly love that we start off talking about engagement letters, but then we circle back to thinking about a new way to operate in tax, which I do think is possible and one of my passion projects. I love that. I just wanted to note another important aspect of quality control that in my mind, is a best practice for firms to minimize errors and omissions, and those are checklists that help you consider, have you addressed these key issues and making that not just a rote check. It's a real part of your procedures and really stepping away and making sure you have a process for all of the things. Making sure you have a process for getting your signed engagement letter before you start your work, making sure every return has some review procedure. Even if you're a very small practitioner you should have some kind of [review process]. Is it stepping away for a period of time before you look at the return again or something like that. Speaking of the checklist, they will be available soon in mid December as part of the annual tax compliance kit. Look forward to those. Thank you so much Michael for this discussion today. I think it was a good one and hopefully a educational one for our listeners. In closing on these podcasts, if you're a listener, I hope you are. You know that this next question is coming and so it's Tax Section Odyssey we're taking a journey together towards a better profession. In doing so I like to hear about my guest other journeys outside of tax. Talk to me about something that's on your bucket list or a recent trip you've had, something that you've got on the horizon. Michael Reese: I have not had any recent trips, but I do have an upcoming trip next month and then I will give you a bucket list one as well because I'm always happy to talk about bucket list travel. Next month and we started this maybe eight or nine years ago.  We took our daughter to Vienna for Christmas. We got away from the house for Christmas. I'm taking the family including the grandmothers. We are going to Germany to do Christmas markets. We're going to trips around Germany for about two weeks and visit a couple of Christmas markets and we'll make a pit stop in France to do some markets there. And my mother has never been overseas and so I'm really looking forward to that just reliving that child like joy that comes around the holiday season. That's what we'll be doing next month, lots of plans going into that. That will be a little bit of an odyssey as well because we'll see how well I can survive with my mother for 12 plus days. Shouldn't be an issue, but we'll see. Fingers crossed. April Walker: Inter-generational trips. Michael Reese: Exactly. I would say bucket list and I was talking to a couple of friends about this actually earlier this week, I would love to go to Easter Island and see the Moai and the Rapa Nui. That's a really long trip. But that's one that I think has been on my bucket list. If I can take that one off that would be really cool . I think maybe was it last month where Easter Island had the full solar eclipse? I would have loved to have been down there for that. But if I can get down there and check that out, I will definitely be in a good spot. April Walker: Wonderful. I look forward to hearing about your trip to Germany and the Christmas markets. That's definitely on my bucket list as well. Michael Reese: I will tell you all about it. April Walker: Again this is April Walker from the AICPA Tax Section. This community is your go to source for technical guidance and resources designed especially for CPA tax practitioners like you and mine. This is a podcast from AICPA & CIMA together as the Association of International certified Professional Accountants. You can find us wherever you find your podcast, and we encourage you to follow us so you don't miss an episode. If you already do thank you so much, and please feel free to share with a like minded friend. You can also find us at aicpa-cima.com/tax check out our other episodes and get access to all the resources, including those wonderful engagement letters mentioned during the episode. Thank you so much for listening.   Keep your finger on the pulse of the dynamic and evolving tax landscape with insights from tax thought leaders in the AICPA Tax Section. The Tax Section Odyssey podcast includes a digest of tax developments, trending issues and practice management tips that you need to be aware of to elevate your professional development and your firm practices. This resource is part of the robust tax resource library available from the AICPA Tax Section. The Tax Section is your go-to home base for staying up to date on the latest tax developments and providing the edge you need for upskilling your professional development. If you're not already a member, consider joining this prestigious community of your tax peers. You'll get free CPE, access to rich technical content such as our Annual Tax Compliance Kit, a weekly member newsletter and a digital subscription to The Tax Adviser.

This time, we will look back at two sites we covered in the past, but with some new information and approaches. Today's excursion is based on the Ancient Aliens episode "Mysterious Structures" from season eight. This is basically a clip show from past episodes. A bit of the issue with Ancient Aliens is that they tend to reuse material over time. But to add some new things, I'll discuss Ancient Aliens, Graham Hancock's latest season of Ancient Apocalypse, and a TikToker, all trying to claim Rapa Nui or Easter Island as either Aliens, Atlantis, or both.In the second half, we will look at the Coral Castle and if this modern megalithic structure could be an alien intervention. A hint: it's not.Contact:Website: https://diggingupancientaliens.comEmail: fredrik@diggingupancientaliens.comFacebook: facebook.com/Digging-up-Ancient-Aliens-108173641647111/Twitter: twitter.com/DUAncientAliensInstagram: instagram.com/digging_up_ancient_aliens/TikTok: tiktok.com/@digging_up_ancient_alienStore: https://diggingupancientaliens.com/merchBecome a supporter! Sign up for Patreon or membership here: https://diggingupancientaliens.com/support Support the show!We have a members portal and a Patreon; both have the same levels and bonuses. Join Patreon hereMember Portal MusicThe intro music is Lily of the woods by Sandra Marteleur, and the outro is named “Folie hatt” by Trallskruv. Visit Trallskruvs website here ArchPodNetAPN Website: https://www.archpodnet.comAPN on Facebook: https://www.facebook.com/archpodnetAPN on Twitter: https://www.twitter.com/archpodnetAPN on Instagram: https://www.instagram.com/archpodnet

This time, we will look back at two sites we covered in the past, but with some new information and approaches. Today's excursion is based on the Ancient Aliens episode "Mysterious Structures" from season eight. This is basically a clip show from past episodes. A bit of the issue with Ancient Aliens is that they tend to reuse material over time. But to add some new things, I'll discuss Ancient Aliens, Graham Hancock's latest season of Ancient Apocalypse, and a TikToker, all trying to claim Rapa Nui or Easter Island as either Aliens, Atlantis, or both.In the second half, we will look at the Coral Castle and if this modern megalithic structure could be an alien intervention. A hint: it's not.For links, transcript and sources see: https://diggingupancientaliens.com/episode-74-return-of-the-moaiDigging up Ancient Aliens on the web: Website Email Facebook Twitter Instagram TikTok YouTubeSupport the show: Patreon Become a APN memberMusicThe intro music is Lily of the woods by Sandra Marteleur, and the outro is named “Folie hatt” by Trallskruv.ArchPodNet APN Website: https://www.archpodnet.com APN on Facebook: https://www.facebook.com/archpodnet APN on Twitter: https://www.twitter.com/archpodnet APN on Instagram: https://www.instagram.com/archpodnet Tee Public StoreAffiliates Motion

The second season of the much anticipated and highly controversial Ancient Apocalypse docu-series has been released on Netflix featuring author and explorer Graham Hancock. This season focuses on ancient sites located in the Americas, and Graham opens episode 1 asking “Could the key to discovering a lost civilization of the ice age lie here in the Americas?” In this episode, friend and explorer Ben Pospisil joins me to recap episode 2 which finds Graham on mysterious Easter Island (Rapa Nui) where he unlocks several enigmas concerning the colossal Moai statues. What did we think? What was our favorite parts? Watch to find out! 2025 PERU &/or EASTER ISLAND TOUR

It's one of the most terrifyingly fascinating places on our planet. Ships and planes simply vanish, radios and compasses just stop working, and some even say they've spotted strange objects there. And it's not the one and only Bermuda Triangle. There are at least 11 other mysterious places. So what are they, and how do they form? Ivan T. Sanderson, a writer, a biologist, and a huge fan of the paranormal and inexplicable, traveled a lot and recorded his experiences. What caught his attention the most was where the strangest unexplained things kept happening. That is, disappearing ships and whatnot. He was able to map 12 of these places scattered all over the world. But the weird thing is, 6 of them lie almost perfectly in line above the Equator, and the same goes for the 6 below it... TIMESTAMPS: The Bermuda Triangle 1:11 The Algerian Megaliths 2:14 Mohenjo-Daro 3:02 The Dragon's Triangle 3:44 The Hamakulia Volcano 4:30 Easter Island 4:59 The South Atlantic Anomaly 5:44 Great Zimbabwe 6:20 The Wharton Basin 6:53 The Loyalty Islands 7:27 The North and South Poles 8:06 Theories about these Vile Vortices: Ley lines 8:52 Giant puzzle 9:32 A lot of geologic activity 10:04 #mystery #bermudatriangle #brightside SUMMARY: Besides the paranormal theories of wormholes to another dimension and gates to the underworld, the Bermuda Triangle is really foggy due to methane gas that sometimes makes it impossible for travelers to see, thus making navigation a little tricky too. The Algerian Megaliths are an architectural anomaly, showing just how advanced these people were for a time when we didn't have the technology to help us build stable constructions. Mohenjo-Daro in Pakistan goes way back to the Indus Valley Civilization in 2500 BCE. Like in Algeria, this society was, for some reason, surprisingly advanced when it came to building and urban planning. Heading further east along the same northern line, we arrive in Japan, where the Dragon's Triangle, also called the Devil's Sea, is located. The most astonishing thing about this Vile Vortex is that there's an underwater city dubbed Japan's Atlantis. Located in the Ring of Fire, the next Vile Vortex is the Hamakulia Volcano in Hawaii. Locals treat it with utmost respect as the volcano is believed to have a mysterious power. Now let's head south of the Equator to one of the most isolated places on this planet: Easter Island in Polynesia. This is where you can find nearly 900 Moai statues created by the Rapa Nui people. The South Atlantic Anomaly is a part of Earth where natural radiation flows out of control. Another impressive megalith, this time in Zimbabwe. It was once home to around 20,000 people… but it's now a ghost town. Poor Australia has Vile Vortices on both sides. Heading over to the east, there's the Loyalty Islands. A lot of strange whirlpools were found on this patch of the South Pacific as well as plenty of geologic activity. The North and South Poles are on opposite ends of the planet, but they've got two things in common: ice and odd disappearances. Music by Epidemic Sound https://www.epidemicsound.com/ Subscribe to Bright Side : https://goo.gl/rQTJZz ---------------------------------------------------------------------------------------- Our Social Media: Facebook:   / brightside   Instagram:   / brightgram   5-Minute Crafts Youtube: https://www.goo.gl/8JVmuC Stock materials (photos, footages and other): https://www.depositphotos.com https://www.shutterstock.com https://www.eastnews.ru ---------------------------------------------------------------------------------------- For more videos and articles visit: http://www.brightside.me/ Learn more about your ad choices. Visit megaphone.fm/adchoices

We're revisiting one of our favorite episodes of the Hello Frances Podcast! On this episode, Shantelle is joined by guest Ellen May for a candid conversation about "Family First" workplace cultures and how it functions within Frances Roy. Together, they explore the fine line between fostering a family-oriented environment and when it can venture into "unfair" territory. Their discussion takes a few unexpected turns, offering an insider perspective on the origins of their friendship, the creation of their own "Moai," and the lasting bonds of mutual mentorship that transcend time and distance. Have questions or comments about this episode? We'd love to chat! Email hello@francesroy.com.

C'est l'un des sujets abordés avec Franz Duval, rédacteur en chef du Nouvelliste ce jeudi. Les gangs sont de plus en plus présents dans la baie de Port-au-Prince ce qui fait que les navires commencent à déserter le port. D'après le Nouvelliste, « des compagnies maritimes n'ont pas envoyé de navires au port de Port-au-Prince depuis quelques jours et menaceraient d'arrêter leurs opérations, en réaction à la dégradation de la sécurité dans la baie ». Le gouvernement haïtien a décidé de réagir et va déployer trois navires pour sécuriser le trafic maritime dans la baie. Selon Frantz Duval, si les gangs sont de moins en moins présents dans les rues de la capitale, ils ont augmenté leur contrôle sur la baie de Port-au-Prince et son port. Frantz Duval évoque également la mise en place du nouveau Conseil électoral provisoire, chargé d'organiser les élections de 2026. Avec le rédacteur en chef du Nouvelliste, on revient aussi sur l'effort du gouvernement pour rouvrir les écoles qui servent d'abris pour les personnes qui ont fui les violences des gangs.Un chef de gang haïtien reçoit des cadeaux de la presse C'est à lire dans AyiboPost. Deux journalistes de l'agence de presse Reuters, Adrees Latif et Sarah Kinosian, se trouvent « sous le feu des critiques » après la publication d'une vidéo montrant des cadeaux que les deux reporters ont offerts à Jimmy Chérizier, alias Barbecue, l'un des plus puissants chefs de gang haïtien. Jimmy Chérizier lui-même a publié la vidéo le week-end dernier, parmi les cadeaux il y a « des cagoules, des bouteilles d'alcool et plusieurs paquets de cigarettes ».Des plusieurs sources contactées par AyiboPost, ces cadeaux ont été effectivement rapportés par les deux journalistes qui ont précipitamment quitté Haïti après la publication de la vidéo, craignant pour leur sécurité, selon le site d'information. Contactée par AyiboPost, l'agence Reuters a expliqué que tous leurs journalistes étaient soumis à un « code de conduite strict », qu'il s'agissait d'une erreur de jugement et qu'une enquête était en cours. AyiboPost rappelle que Jimmy Cherizier « fait l'objet de sanctions internationales, notamment de la part des Nations unies, qui l'accusent de violer les droits humains et de contribuer à la déstabilisation du pays ».Springfield veut tourner la page des rumeurs concernant les migrants haïtiensLa ville de l'Ohio est depuis plusieurs jours sous les projecteurs de la presse nationale et internationale après les rumeurs totalement infondées véhiculées par le ticket républicain Donald Trump et JD Vance, selon lesquelles les Haïtiens voleraient et mangeraient des animaux domestiques. Le quotidien dans cette ville de 60 000 habitants se trouve bouleversé par l'impact de ses rumeurs, écrit le journal Columbus Dispatch. Des patrouilles de la police, des fermetures d'écoles et d'églises suite à des menaces à la bombe. Les habitants et les autorités locales aimeraient « tourner la page de cet épisode » et revenir à la normalité.Et la normalité, c'est aussi beaucoup de défis à surmonter à cause d'une immigration qui s'est intensifiée ces dernières années. La venue d'Haïtiens a augmenté la population de Springfield de 25%. La ville fait aujourd'hui face à une crise de logement et le système de santé est au bord de l'explosion. Le maire a mis une garde contre une utilisation de cette situation à des fins de campagnes politiques. Visiblement, ses mots n'ont pas eu d'impacts, car Donald Trump a annoncé hier vouloir se rendre à Springfield dans les deux prochaines semaines.Au Brésil, des jeunes filles meurent suite à des complications liées leur grossesseLes chiffres sont alarmants : chaque semaine, une jeune Brésilienne âgée entre 10 et 19 ans meurt de complications liées à la grossesse. Celles qui avaient moins de 14 ans auraient dû avoir accès à un avortement légal, étant donné le risque qu'une grossesse présente pour la jeune fille enceinte, précise le site d'information Intercept qui publie un reportage sur le sujet. Le problème, c'est que les musicalités notamment dans les régions les plus pauvres du pays, manquent de structures médicales pour réaliser des avortements.Selon le calcul d'Intercept, presque la moitié des femmes qui avaient droit à un avortement légal n'ont pas été prises en charge. Le journal en ligne constate que ce problème n'est pas du tout abordé par les candidats aux élections municipales. Le débat autour de l'avortement légal est dominé par des considérations morales, utilisé par l'extrême droite pour contrôler le corps des femmes.Les statues des îles de Pâques menacées par le dérèglement climatiquePerdue au milieu du Pacifique, l'île de Pâques, où vivent environ 8 000 habitants, accueille chaque année des dizaines de milliers de touristes. Ils viennent tous voir les Moai, ces grandes statues ancestrales, au visage allongé, et construites il y a plusieurs centaines d'années. Mais face au dérèglement climatique, ces grands monolithes se détériorent, alors même que c'est toute l'économie du territoire qui en dépend, comme l'explique Naïla Derroisné dans son reportage.Le journal de la 1èreMalgré le couvre-feu effectif depuis hier soir sur une partie de l'agglomération de Fort-de-France, la nuit a encore été « mouvementée » dans certains quartiers du chef-lieu de la Martinique.

Pope Francis made an interesting statement on Friday 13, when he declared that “all religions are a path to reach God... And since God is God for everyone, we are all children of God… There is only one God, and our religions are languages, paths to reach God.” There is irony in his statement because Catholic comes from the Greek katholikos, meaning “universal,” i.e. a universal religion absorbing all others. His statement is true, but the motivation behind it may be to further demean Catholicism and help replace it with something even more universal. The word religion comes from the Latin religare, meaning “to bind” and in the non-religion of Shen-Dao, or Shinto, which means Way of Kami (God), musubi is the central Godhead, defined as “to bind.” Islam also means submission to Allah, which is Arabic for God. The universality of the WAY is present in Christianity, Islam, Buddhism, and Shinto, among others, too. We find the mallet, owl, and concept of rebirth in rituals like Kaidan Meguri, present all over the far east like we do in the west, from Freemasonry to Minerva-Athena-Lakshmi, to being “born again” in Christ. We also find megalithic holy sites in Japan, like Ishi-no-Hoden (floating stone) and Masude-no-Iwafune. Both structures have cuts and grooves that remind one of Pumu Punku in Bolivia. The floating stone appears to float on water collected from the carved out space beneath its base, a similar motif to the floating shrine of Itsukushima on Miyajima island near Hiroshima. The design blends man and God together. But the rock reminds one of the Moai heads still left unfinished in the rock, suggesting perhaps this megalith, which was ancient even in 700AD, could have been more than a sacred site; it may have been one of many rocks carved for some other purpose. Its dating places it in the Jomon era, a primitive people supposedly. It is noted in Harima Fudoki as having already been in its present location in ancient times. -FREE ARCHIVE & RSS: https://www.spreaker.com/show/the-secret-teachings Twitter: https://twitter.com/TST___Radio Facebook: https://www.facebook.com/thesecretteachings WEBSITE (BOOKS, RESUBSCRIBE for early show access): http://thesecretteachings.info Paypal: rdgable@yahoo.com CashApp: $rdgable EMAIL: rdgable@yahoo.com / TSTRadio@protonmail.com

In this episode:00:45 What ancient DNA has revealed about Rapa Nui's pastAncient DNA analysis has further demonstrated that the people of Rapa Nui did not cause their own population collapse, further refuting a controversial but popular claim. Rapa Nui, also known as Easter island, is famous for its giant Moai statues and the contested idea that the people mismanaged their natural resources leading to ‘ecological suicide'. Genomes sequenced from the remains of 15 ancient islanders showed no evidence of a sudden population crash, substantiating other research challenging the collapse idea.Research Article: Moreno-Mayar et al.News and Views: Rapa Nui's population history rewritten using ancient DNANews article: Famed Pacific island's population 'crash' debunked by ancient DNA17:03 Research HighlightsThe extinct bat-eating fish that bit off more than they could chew, and how manatee dung shapes an Amazonian ecosystem.Research Highlight: Ancient fish dined on bats — or died tryingResearch Highlight: The Amazon's gargantuan gardeners: manatees19:29 A macabre parasite of adult fruit fliesDespite being a hugely-studied model organism, it seems that there's still more to find out about the fruit fly Drosophila melanogaster, as researchers have discovered a new species of parasitoid wasp that infects the species. Unlike other parasitic wasps, this one lays its eggs in adult flies, with the developing larva devouring its host from the inside. The miniscule wasp was discovered by chance in an infected fruit fly collected in a Mississippi backyard and analysis suggests that despite having never been previously identified, it is widespread across parts of North America.Research article: Moore et al.32:04 Briefing ChatHow a dye that helps to give Doritos their orange hue can turn mouse tissues transparent, and an effective way to engage with climate-science sceptics.Nature News: Transparent mice made with light-absorbing dye reveal organs at workNature News: How to change people's minds about climate change: what the science says Hosted on Acast. See acast.com/privacy for more information.

Located in the heart of the Pacific Ocean, more than 3,600 kilometres off the coast of Chile, Easter Island is best known for its Moai statues. These ancient megalithic figures bear witness to the transformation of the island, which is becoming increasingly polluted by plastic waste. According to researchers, around 4.5 million items of rubbish wash up on the island's shores every year – carried by maritime currents or dumped by industrial fishing boats. To solve the problem and clean up its coastline, the island is seeking to lead the fight against plastic pollution in the region while raising awareness among its inhabitants.

In this heartfelt and insightful episode of "Rock Your Retirement," host Kathe Kline and long term guest co-host Barbara Mock welcome Garry Cole to engage in a deep conversation about aging, purpose, and relationships in the context of retirement. Barbara shares her excitement about her new project and inquires about Gary's future aspirations post-retirement. Gary opens up about his evolving purpose, as his children have moved away and he now channels his energy into learning and sharing knowledge about aging through various platforms. The discussion organically transitions to the critical topics of health and longevity, referencing essential works by Mark Hyman and Peter Attia that emphasize functional medicine and strong relationships. Barbara introduces the show's six pillars for a long and happy life, prompting Gary to elaborate on two crucial elements: relationships and optimism. They reflect on the alarming epidemic of loneliness in the United States and discuss strategies for mending and maintaining relationships. Gary underscores the importance of friendship and forgiveness, drawing insightful parallels with the female dynamics in popular series like "Sex and the City." Kathe offers practical advice on preserving relationships by avoiding polarizing political discussions, while Barbara advocates for respectful conversations and the importance of forgiveness. The trio emphasizes the rewards of reaching out to old friends, a topic Gary brings to life with his personal story of rekindling a 50-year-old friendship via social media. They delve into the Okinawan concept of "MOAI," lifelong friendship groups, showcasing the profound impact of social relationships on happiness and longevity. Moreover, the conversation touches on the identity crisis many face upon retirement, comparing it to transitional life stages such as graduating high school or experiencing a midlife crisis. Gary shares a poignant moment at his daughter's college graduation, likening retirement to graduating from the university of life. Through these reflections, they underscore the significance of finding new purpose and the emotional journey of self-reinvention that retirement brings. Capping off the episode, Gary and Barbara discuss Gary's book, "Are We Old Yet? A Casual Conversation About Aging," which resonates deeply with Barbara's own experiences. Together, they reflect on the importance of setting goals and maintaining motivation in retirement. Barbara shares how a chapter on "grumpy old men" helped her empathize with her husband's health struggles, while Gary offers practical advice on handling irritable male syndrome. Ending on a nostalgic note, they share childhood memories, emphasizing how aging enriches life with cherished recollections. The episode is a stirring reminder of the beauty and profoundness in embracing the journey of aging with optimism and purpose.

  Life Death and Legends of Easter Island with Heather L. Arnold   Please Hit the Subscribe/Follow button. Click here to go to our Patreon page. Click here to see Heather L. Arnold's Facebook Page. Click here to go to our website. Click here to save on clothing in Jen's Closet.   Returning to rhe poscast is our dear friend Heather L. Arnold, researcher of the giant in Aruba, author of "The Islands of the Giants: The Lost Race of Giants of Aruba, Bonaire, Curaçao. joins us to give new updates on her findings and to talk about the research she did of the Rapa Nui, the giants of easter Island and the amazing journey to the Isla de Pascua.  Easter Island (Rapa Nui: Rapa Nui) is an island and special territory of Chile in the southeastern Pacific Ocean, at the southeasternmost point of the Polynesian Triangle in Oceania. The island is most famous for its nearly 1,000 extant monumental statues, called moai, which were created by the early Rapa Nui people. In 1995, UNESCO named Easter Island a World Heritage Site, with much of the island protected within Rapa Nui National Park. Experts disagree on when the island's Polynesian inhabitants first reached the island. While many in the research community cited evidence that they arrived around the year 800, a 2007 study found compelling evidence that they arrived closer to 1200. The inhabitants created a thriving and industrious culture, as evidenced by the island's numerous enormous stone moai and other artifacts. But land clearing for cultivation and the introduction of the Polynesian rat led to gradual deforestation. By the time of European arrival in 1722, the island's population was estimated to be 2,000 to 3,000. European diseases, Peruvian slave raiding expeditions in the 1860s, and emigration to other islands such as Tahiti further depleted the population, reducing it to a low of 111 native inhabitants in 1877. Chile annexed Easter Island in 1888. In 1966, the Rapa Nui were granted Chilean citizenship. In 2007 the island gained the constitutional status of "special territory" (Spanish: territorio especial). Administratively, it belongs to the Valparaíso Region, constituting a single commune (Isla de Pascua) of the Province of Isla de Pascua. The 2017 Chilean census registered 7,750 people on the island, of whom 3,512 (45%) considered themselves Rapa Nui. Easter Island is one of the world's remotest inhabited islands.[8] The nearest inhabited land (around 50 residents in 2013) is Pitcairn Island, 2,075 kilometres (1,289 mi) away; the nearest town with a population over 500 is Rikitea, on the island of Mangareva, 2,606 km (1,619 mi) away; the nearest continental point lies in central Chile, 3,512 km (2,182 mi) away. Etymology   The name "Easter Island" was given by the island's first recorded European visitor, the Dutch explorer Jacob Roggeveen, who encountered it on Easter Sunday (5 April), 1722, while searching for "Davis Land".[10] Roggeveen named it Paasch-Eyland (18th-century Dutch for "Easter Island"). The island's official Spanish name, Isla de Pascua, also means "Easter Island". The current Polynesian name of the island, Rapa Nui ("Big Rapa"), was coined after the slave raids of the early 1860s, and refers to the island's topographic resemblance to the island of Rapa in the Bass Islands of the Austral Islands group. Norwegian ethnographer Thor Heyerdahl argued that Rapa was Easter Island's original name and that the Bass Islands' Rapa (Rapa Iti) was named by refugees from it. The phrase Te pito o te henua has been said to be the island's original name since French ethnologist Alphonse Pinart gave it the romantic translation "the Navel of the World" in his Voyage à l'Île de Pâques, published in 1877.[15] William Churchill (1912) inquired about the phrase and was told that there were three te pito o te henua, these being the three capes (land's ends) of the island. The phrase appears to have been used in the same sense as the designation "Land's End" at the tip of Cornwall. He was unable to elicit a Polynesian name for the island and concluded that there may not have been one.  

In this episode, we're talking about the power of deep, supportive relationships for overall wellbeing. We highlight the Japanese tradition of Moai, groups of lifelong friends that provide various supports, as an example of fostering meaningful connections. We'll talk a bit about the how-to's of building connections, focusing on the necessity of both giving and receiving love. Joy Lab and Natural Mental Health are community-supported. When you buy through the links below, we may earn a commission. That support helps keep the Joy Lab podcast free for all! Sources and Notes: Joy Lab Program: Take the next leap in your wellbeing journey with step-by-step practices to help you build and maintain the elements of joy in your life. Your Joy Lab membership also includes our NMH Community! NMH Community: Access lots of extra resilience-boosting resources AND join a group of inspiring folks who play an integral role in keeping this podcast going. Where to shop: Our partner store, Fullscript: Here you can find high-quality supplements and wellness products. Except for our CBD Gummies, any product links mentioned in the show notes will require an account. Sign up for free. Resilient Remedies: Shop our line of trusted, high-quality CBD gummies. Subscribe to our Newsletter: Join us over at NaturalMentalHealth.com for exclusive emails, updates, and additional strategies. Check out our favorite resilience-boosting reads at Bookshop.org. Please remember that this content is for informational and educational purposes only. It is not intended to provide medical advice and is not a replacement for advice and treatment from a medical professional. Please consult your doctor or other qualified health professional before beginning any diet change, supplement, or lifestyle program. Please see our terms for more information. If you or someone you know is struggling or in crisis, help is available. Call the NAMI HelpLine: 1-800-950-6264 available Monday through Friday, 10 a.m. – 10 p.m., ET. OR text "HelpLine" to 62640 or email NAMI at helpline@nami.org. Visit NAMI for more. You can also call or text SAMHSA at 988 or chat 988lifeline.org.

Hundreds of monumental human shaped statues are motionless, and exposed to the elements, on Rapa Nui - also known as Easter Island. A name that dates back to 1722, when a Dutch explorer first saw it on Easter Sunday.The statues, or Moai, were there centuries before that and are sacred to the Rapa Nui people. They've also become a world famous tourist attraction and can be found in multiple outdoor locations across the small island. They are heavy and huge - sizes range from 1 to 20 metres tall. Some are upright on platforms, others are toppled over and broken. Over the years, global weather has become more extreme and is having a devastating effect. So this week on The Inquiry we're asking - Can the statues of Easter Island survive climate change?Contributors: Sonia Haoa Cardinali, Archaeologist with the Mata Ki Te Rangi Foundation and coordinator of Easter Island's national monuments, Rapa Nui Roberto Rondanelli, Meteorologist and Climate Scientist at the Department of Geophysics, University of ChileJo Anne Van Tilburg, Archaeologist and the Director of the Easter Island Statue ProjectPilar Vicuña, Culture Programme Officer, UNESCO (Santiago de Chile),Production team: Presenter: Charmaine Cozier Producers: Lorna Reader and Jill Collins Production Co-ordinators: Liam Morrey and Tim Fernley Editor: Tara McDermott

Let's start with the cocktail. On this episode we are drinking ABBAstract, a concoction we developed using 9north Rum. We highly recommend you mix this up at home. 9north is become more available, especially in the SoCal area. You can order from Chips Liquor, and their shipping prices are pretty decent. Mentioned on this episode are two places the ladies like to get their retro clothing. Kalani and Nicole recommend Unique Vintage and Retro Ruthie. If you need that perfect dress for the weekend, try Unique Vintage. For customers aloha shirts and skirts…Retro Ruthie. Also on this episode, a new tune from Mr. Moai and the Tikiheads, featuring both Mark Riddle and Kane Manakoora of The Manakooras to bring you, "Tahitian Twilight."As of this posting, there are just a few dozen wristbands left for Circa Caliente. This is the biggest, smallest tiki event in Palm Springs and the place to be this October. Click the image and get your tiki bar t-shirt club…we love them and we wear them!

This episode was recorded last week on a road trip I did in Kirgizstan with my good friend, Cynthia. We've done this before when we did another drive through Saudi Arabia. It's basically about choosing between two travel related bucket list things – and a great way of getting to talk about travel.  This time we've asked ChatGPT to give us the questions:  Would you rather:  … hike the Inca Trail to Machu Picchu in Peru or the Torres del Paine Circuit in Chile?  … take a hot air balloon ride over Cappadocia in Turkey or watch the Northern Lights from a glass igloo in Finland?  … camp under the stars in Wadi Rum desert in Jordan or in the Sahara Desert in Morocco?  … attend the Rio Carnival in Brazil or the Holi Festival of Colours in India?  … visit the Pyramids of Giza in Egypt or the Moai statues on Easter Island in Chile?  … explore the fjords of New Zealand or the Scottish Highlands?  … take a scenic train ride through the Swiss Alps or the Rocky Mountains in Canada?    I hope you will play along. Let me know what you think of what we say in the comments on Facebook or YouTube.   I'll be ready with a regular travel episode next Tuesday.  

This episode was recorded last week on a road trip I did in Kirgizstan with my good friend, Cynthia. We've done this before when we did another drive through Saudi Arabia. It's basically about choosing between two travel related bucket list things – and a great way of getting to talk about travel.  This time we've asked ChatGPT to give us the questions:  Would you rather:  … hike the Inca Trail to Machu Picchu in Peru or the Torres del Paine Circuit in Chile?  … take a hot air balloon ride over Cappadocia in Turkey or watch the Northern Lights from a glass igloo in Finland?  … camp under the stars in Wadi Rum desert in Jordan or in the Sahara Desert in Morocco?  … attend the Rio Carnival in Brazil or the Holi Festival of Colours in India?  … visit the Pyramids of Giza in Egypt or the Moai statues on Easter Island in Chile?  … explore the fjords of New Zealand or the Scottish Highlands?  … take a scenic train ride through the Swiss Alps or the Rocky Mountains in Canada?    I hope you will play along. Let me know what you think of what we say in the comments on Facebook or YouTube.   I'll be ready with a regular travel episode next Tuesday.  

This week we take a look at a well known radio personality in Cousin Brucie in our Words With Wellsy Segment I have a Facebook rant for you as we put the spotlight on the evil organisation called Meta. In our stuff segment I bring you one of the most famous men in the world and his weird habit plus new music from Ixtahuele, Albare, and Project K/67    www.cocktailnation.net   Mr. Moai & The Tikiheads-Señor Moai. Messer Chups- Pink Pantheratu 11 Acorn lane-Limo Spa Bruce Lofgren Group-Tripsy David Beaver-A Flying Car in Every Garage John William Simmons-Cheese Supreme Gene Rains- Lotus Land. Elizabeth Waldo-Incan Festival Dance Anne Burnell- Blues in the Night Project K/67-NightDrive Ìxtahuele --Places Amber Weekes- What A Little Moonlight Can Do Albare-Feeling Moody Buseelli Wallarab Jazz Orchestra-Wolverine Blue

Another mystery of the 1950's this week and the Bouncing Ball Killer and once again Mr. Moai & The Tikiheads has teamed up with both Mark Riddle and Kane Manakoora wth a brand new song for us this week plus new music from Ixtahuele www.cocktailnation.net     Mr Moai and The Tikiheads-Tahitian Twilight Thee Millionaire & His Magnetic Syncopations-Fraülein Doktor Anita Kerr- Bye Bye (Peter Gunn Theme) Creed Taylor Orchestra- Dark Street Jerry Goldsmith- You're a Foolish Man, Mr. Flint Marlena Shaw-Ahmad's Blues Martin Denny- Temptation Tony Renis- Quando, quando, quando Ixtahuele-Zebra Limbo Project K /67-Sirocco Messerchups-Experiment In Terror Mario Grigorov- Every Little Movement Mel Henke- All That Meat

Today, we embark on a journey to a place shrouded in mystery — mesmerizing Easter Island. Nestled in the heart of the vast Pacific Ocean, this remote paradise beckons with its Moai statues, pristine beaches, and a rich cultural heritage. I previously thought a visit to Easter Island would be mostly focused around seeing the famous statues, but I now understand that this destination is so much more. When you think of the remoteness of the people and their reliance on the land, and weave in the history of struggle and limited natural resources - this far flung land provides a case study as a microcosm for the rest of the world. And you'll hear in this episode how it literally blew my mind.  Joining me today are Matias Alamo and Pepe Huke, General Manager, and Lead Guide of Explora, the top luxury lodge on the island. We dive into everything from the vibrant Rapa Nui Culture to the amazing experiences you can have on the island today.    Learn more at www.luxtravelinsider.com   Connect with me on Social: Instagram LinkedIn  

This week's monument is the Moai, huge monolithic statues carved from volcanic rock and transported all across Rapa Nui (Easter Island) in the remote south Pacific Ocean. Hosted on Acast. See acast.com/privacy for more information.

  Jason Whiton is here this week talking Spy stuff with a look at I Spy, a deep thought and our stuff segment plus plenty of new music.   www.cocktailnation.net   Mr Moai and the Tikiheads-Señor Moai Voodoo 5-Surrender Acorn Lane-Limo Spa  Tikiyaki Orchestra- Space Tango Combustible Edison-Spy Vs Spy Morricone 90-Lounge Music #2 Tiki Delights-On Copacabana  Master  Ixtahuele-Komodo Andy Pratt-Patricia Royal Crown Revue-Datin With No Dough Kava Kon- Palace of the Tiger Women Robert Drasnin-Tahitian Dream

Mr Gary Wells is with us this week talking Shaft, I have a story of a criminal who became an accidental mannequin in our stuff segment  A look at the world of swank gig guide and the best Lounge and exotica from across the globe     www.cocktailnation.net     Mr Moai and The TikiHeads- Shaken and Stirred Voodoo 5-Surrender Hollyridge Strings- Theme From Shaft Rob Dixon-Caravan Lords Of Atlantis- Sands of Mauritania Tiki Delights-Yakushima Serenade Martini Kings-Taboo Rose Sinclair- One Note Samba Joey Altruda-Choro #7 Daniel Pemberton-Moog Necklace Linda Carone-Tabasco Acca Daiquiris-Cocaine  

This is one of our rare episodes with all four hosts present. Sunshine is doing his best to wrangle the cats and still share some tiki news and updates on new bars and events. The ladies were actually on their “better” behavior. You will want to listen to the end to hear new music by Mr. Moai and the tiki heads.