Year 2000 Quarter 2 Additions to Bob Jensen's New Bookmarks

New Bookmarks
Year 2000 Quarter 2: April 1-June 30 Additions to Bob Jensen's Bookmarks
Bob Jensen at Trinity University

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For the April 1-June 30, 2000 Additions and Summaries scroll down this document
For the other editions go to http://www.trinity.edu/rjensen/bookurl.htm
For the full set of Bob Jensen's Bookmarks go to http://WWW.Trinity.edu/rjensen/bookbob.htm
(The full set is never up to date with the latest additions to my New Bookmarks.)
Click here to go to Bob Jensen's home page http://www.trinity.edu/rjensen/

Choose a Date for Additions to the Bookmarks File

June 29, 2000 June 24, 2000 June 14, 2000 June 7, 2000

May 31, 2000 May 17, 2000 May 10, 2000 May 03, 2000

April 25, 2000 April 18, 2000 April 11, 2000 April 04, 2000

For the other editions of my New Bookmarks go to http://www.trinity.edu/rjensen/bookurl.htm

Click here to search Bob Jensen's web site if you have key words to enter --- Search Site.
This search engine may get you some hits from other professors at Trinity University included with Bob Jensen's documents, but this may be to your benefit. Another search engine that covers Trinity and other universities is at http://www.searchedu.com/.

Whenever a commercial product or service is mentioned anywhere in Bob Jensen's website, there is no advertising fee or other remuneration to Bob Jensen. This website is intended to be a public service. I am grateful to Trinity University for serving up my ramblings.

My 332nd and 333rd workshops will be for the American Accounting Association workshops and are scheduled as follows:

332
"Innovative Learning Programs for Accounting and Business: the Ivy League Goes Online, the Sloan Foundation Experiments in Asynchronous Learning, and Experiments in Self-Learning at Major Universities Using the BAM Pedagogy," with Anthony Catanach, Chuck Hickman, Bob Jensen, Michael Kirschenheiter, and Dan Stone, Continuing Education Program Workshop at the Annual Meetings of the American Accounting Association, Philadelphia, August 12, 2000. This is an all-day workshop on August 12. http://www.rutgers.edu/Accounting/raw/aaa/aen/meet00/cpe/00cpe1.htm

333
"Overviews and Teaching Cases for FAS 133 and IAS 39 on Accounting for Derivative Financial Instruments and Hedging Activities: Strategies and Accounting Trouble Spots," with Bob Jensen, Paul Pacter and Walter Teets, Continuing Education Program Workshop at the Annual Meetings of the American Accounting Association, Philadelphia, August 13, 2000. This is an afternoon workshop on August 13. http://www.rutgers.edu/Accounting/raw/aaa/aen/meet00/cpe/00cpe34.htm

All August 12 and August 13 AAA workshops are described at http://www.rutgers.edu/Accounting/raw/aaa/aen/meet00/cpelist.htm

You can download the registration form from http://www.rutgers.edu/Accounting/raw/aaa/2000annual/cpeform.pdf

Other scheduled workshops and presentations of Bob Jensen --- http://www.trinity.edu/rjensen/resume.htm#Presentations

June 29, 2000

Quotes of the Week:

Everything should be made as simple as possible, but not simpler.
Albert Einstein

A program is like a nose.
Sometimes it runs, sometimes it blows.
Howard Ross

Computers are useless.
They can only give you answers.
Pablo Picasso

The one who says it cannot be done should never interrupt the one who is doing it.
Appears at the bottom of email messages from Patrick Charles.

The hard part about doing nothing is knowing when you are through.
Anonymous

There are lies, damn lies, and STATISTICS!
Benjamin Disrarli

I found out that you don't need to wear a necktie if you can hit.
Ted Williams

The customer is always right, at least some of the time.
Yogi Berra

Sneezing is one of the three most pleasurable things a human being can experience.
Chris Kruze
(Not when its some nearby human being's sneeze.)

I was invited to present a paper in Taipei in November on the Past, Present, and Future of Computers in Accounting. I have a draft of that paper available at http://www.trinity.edu/rjensen/310wp/310wp.htm
Your suggestions for improvements will be greatly appreciated. My email address is rjensen@trinity.edu

To aid you in finding threaded messages on various topics, I have created a new document of links called "Bob Jensen's Threads." Give it a try at http://www.trinity.edu/rjensen/threads.htm

Bob Jensen's new Threads on Invisible Computing, Ubiquitous Computing, and Microsoft.Net --- http://www.trinity.edu/rjensen/ubiquit.htm

Microsoft Chairman Bill Gates on Thursday unveiled plans for a platform that the company hopes will extend its Windows dynasty into the Internet era --- http://www.trinity.edu/rjensen/ubiquit.htm

This has got to be good!

"How to Teach Accounting With E-Books," Pro2Net, June 19, 2000 http://accounting.pro2net.com/research/solutions/education/soed000619.asp
By Terri Folks terfolks@aol.com

(June 19, 2000) - Are electronic books or e-books the next generation of textbook publishing? As the world has moved toward electronic communication, the educational community has been forced to reevaluate learning opportunities including supplemental course materials. With the advent of interactive software programs, students can practice equations, take sample tests and download their textbooks a chapter at a time.

According to Trinity University Accounting Professor Robert Jensen in San Antonio, Texas, the main advantages are hypertext navigation, hypermedia, animation, live links to the Internet, text search and content updating frequency. Jensen is the Webmaster of a site at the San Antonio University that follows accounting trends ( www.trinity.edu/rjensen ).

"Electronic textbooks can, in theory, be updated in real time," he said. "Users of Softbooks, for example, can download early editions of The Wall Street Journal and the New York Times each morning."

The rest of the article is at http://accounting.pro2net.com/research/solutions/education/soed000619.asp

You can read more about electronic books at http://www.trinity.edu/rjensen/threads.htm#eBooks

If music can be shared so easily on Napster and computer files can be shared so easily on Wrapster, Gnutella, Pointerra, FreeNet, etc.( http://www.trinity.edu/rjensen/napster.htm ), what is to prevent books from being freely shared between online "friends?" "FreeNet has the potential to be particularly troubling."

"Book Publishers Aim to Get Ahead Of the Electronic-Piracy Game"
By ERIN WHITE
The Wall Street Journal, June 21, 2000, p. B1.

Book publishers have been watching anxiously as their peers in the music business have been upended by digital file-trading programs like Napster that allow Internet users to pass around free copies of CDs. Seeing their recording brethren caught flat-footed as Napster use surges has book executives adopting the mantra: Don't let it happen to us.

"We don't want to be in a reactive mode the way the recording industry is," says Peter Jovanovich, former chairman of the Association of American Publishers and chief executive of Pearson PLC's Pearson Education unit. Instead, publishers are trying to control the direction of electronic books themselves and to establish piracy protections.

Publishers say it's only a matter of time before copying programs like Napster start penetrating their industry, making unauthorized copies of electronic books just as publishers expand their e-book offerings.

A free program available on the Web called FreeNet has the potential to be particularly troubling, publishers and industry executives say. Touted as a way to defeat censorship, FreeNet lets users anonymously trade any sort of file, including text and pictures. Unlike Napster, it works without a central server, meaning it's much harder to police its use and for authorities to pull the plug to shut it down. On the other hand, the lack of a central directory means the system isn't very user-friendly: Users have to know the exact name of a FreeNet file in order to retrieve it. FreeNet's designer, Ian Clarke, says an easier-to-use version should be available within months.

Other programs that could pose problems for book publishers industry include Wrapster, an outgrowth of Napster created by Napster users that lets people share text, video and other files. Another program, Gnutella, functions similarly but like FreeNet, doesn't rely on a central server.

Such copying programs aren't likely to have a major on sales of print books, industry observers say. The time and effort needed to type or scan in text to create digital versions of printed books is far greater than to copy a music CD. But if the programs prosper, book publishers could stand to lose a chunk of revenue in the fast-growing e-book market.

You can find links to all of the software mentioned above at http://www.trinity.edu/rjensen/napster.htm

Welcome to @cademyonline Issue 5.0! --- http://www.academyonline.com/

What is a learning portal? Will learning portals change management education? In "At Issue" we answer these questions and more about the rapidly evolving world of learning portals.

The technology choices that business schools make often reflect more than the institutions' desire to have a distance learning program. In our feature "It's Academic" we compare some of the different technological choices that schools have made and the reasons behind them.

At the University of Notre Dame, distance education means teaching courses live from the campus using videoconferencing. "We started with a different approach," said Arnold Ludwig, Assistant Dean and Director of the Executive Education Program. "It was our concept to deliver the same quality education that we deliver on campus and we concluded that [to do so] we needed live interactive involvement." In many people's homes and offices, the connection to the Web is not yet capable of efficiently handling this type of video interaction. So, Notre Dame chose to design their program using high-speed, dedicated T-1 lines that provided 1.5 megabytes of bandwidth. The classes are held live on campus in South Bend and simultaneously videoconferenced to students at four distant locations-the world headquarters of Owens Illinois glass company in Toledo, Ohio; Ameritech in Indianapolis; a site in downtown Chicago at the Union League Club, and Hoffman Estates, Illinois, the world headquarters for Ameritech. Each site serves about ten students and is outfitted with two videoconferencing screens and another one that allows for PowerPoint presentations. Students at these remote sites also have the capability of hearing live presentations from anywhere in the world.

Ludwig admits that one disadvantage in setting up the program this way is the expense when compared to Web-based programs. But, "it's a quality issue," he says. "The program also saves students time, and about four thousand dollars a year in travel expenses to the main campus."

"Faculty have been most cooperative," according to Ludwig. "This is considered part of their normal workload, and they feel they are relating to what's happening in the world today."

Through a distance-learning program called Masters of International Management in Latin America (MIMLA), Thunderbird offers degrees to students throughout Mexico and in Lima, Peru. The realities of the location of the students and the technologies available to them influenced the choices Thunderbird made while designing the program.

There are both synchronous and asynchronous components to the program, according to Rich Zbylut, Thunderbird's chief information officer and vice president for business development. This program is run in cooperation with Instituto Tecnologico y de Estudios Supereriores de Monterrey (ITESM), or, as Zbylut calls it, Monterrey Tech. Mexican and Peruvian students seeking an executive degree in international management assemble at one of the six locations where they can access teleconferencing facilities made available through ITESM. The Thunderbird faculty teach a class, which is sent via an ISDN phone line to one of the six locations. At this site, the students can interact in real time with Thunderbird faculty broadcasting from T-Bird's home studio in Glendale, Arizona. The ISDN line allows for a crystal-clear point-to-point video connection. This transmission is then beamed via satellite to the remaining five sites where there is, unfortunately, no two-way videoconferencing; however, students at these locations e-mail their questions to the faculty who then respond via the TV. Additionally, facilitators from the host country are present at all of the videoconference sessions to answer questions and make sure things run smoothly, lead discussions, and coordinate with the Thunderbird faculty back in Arizona. Each student receives a lifetime e-mail account and access to a variety of resources including online databases, faculty and student profiles, campus news and chat rooms, and drop boxes where they can leave their assignments.

"Its been working very well," according to Zbylut. "There seems to be a high level of motivation for our students. Enrollment is growing and we are addressing a market need. There are always some adjustment issues," he continued. "But, some students have already become familiar with distance learning at ITESM where Monterrey Tech has been involved in distance learning in Mexico for years. Given the fact it would be difficult for these students to come to America for advanced studies they're getting a little bit of the best of both worlds."

In spite of the exemplary successes of several programs, big decisions loom for how schools will conduct distance learning in the coming years. The technology upon which distance learning is based will continue to reflect the institution's particular need to reach students as well as ensure effective administration and pedagogy. Rapidly advancing Web technologies will force schools to question their current methods. Queen's College, for example, has shown the scalability of videoconferencing technology, offering courses and programs across Canada. As broadband Internet access becomes the standard in homes and businesses however, the same classroom-type interaction will be available over the Web. Will the cost of running videoconferencing programs at this scale be economically feasible for the same level of interaction?

Eugene Ziegler foresees institutions combining for economies of scale. "I think you are going to see one school or several schools in a consortium put together first year MBA core courses online," Ziegler says. "That material has a long shelf life. What you are going to have is a much larger number of students taking the core program [online]. Today, many students are quitting after the certificate, and the rest are going on to compete for the slots in branded MBA programs."

Ziegler noted that USC is running a core program online for a company in Japan. "They're putting about 300 students a year through the program, and now they beginning to apply to business schools across the U.S. to finish their MBA," he said. "That kind of model is going to be a cash cow for somebody."

Note from Bob Jensen --- Chuck Hickman, the Academic Vice-President of University Access and Editor of Academy Online, was a top executive of the AACSB for over 20 years and is very knowledgeable about trends in higher education in business. He is one of the featured speakers in the American Accounting Association CPE Workshop No. 1 on Saturday August 12 in Philadelphia. This is an all-day workshop. See http://www.rutgers.edu/Accounting/raw/aaa/aen/meet00/cpe/00cpe1.htm

@AACSB --- http://www.academyonline.com/aacsb/index.htm

Management educators may not agree with him, but they will nevertheless want to heed Motorola executive Bill Wiggenhorn, senior vice president of Education and Training and president of Motorola University. Wiggenhorn recently told @cademyonline that distance learning is rapidly becoming the primary influence on corporate and institutional-based management education. Wiggenhorn's message was simple: business schools must embrace Web-based learning or risk extinction. His comments drew mixed responses from business deans, AACSB accreditation staff, and others.

Wiggenhorn: E-commerce has compressed the planning time from years to quarters. One question for schools is how they're going to keep up with being the experts in content because they're not going to have years to design a course.

"So very true," responded Timothy S. Mescon, dean of the Michael J. Coles College of Business at Kennesaw State University. "Traditional response time for business schools to market trends can be measured in decades. This is rapidly being compressed to the need to respond in months ... a huge challenge to our profession."

"Everything is changing at an ever increasing pace," said Gene L. Ziegler, e-Learning advisor with Learning Technology Partners and former chief technology officer at Cornell's Johnson School. "Everything, that is, except the university, which still uses the same planning cycles of the long gone agrarian society that gave it shape. How do you plan a 'course' for a phenomenon that evolves into a new form even as you describe it? How do you lay a track for a runaway train?"

"Business schools are adapting to the speed of change," said Paul Danos, dean of the Tuck School at Dartmouth College, "and we are doing it in faster cycles. Having said that, it is still fair to criticize us for not moving fast enough. I believe that the best schools are really very responsive to current trends, certainly more so than other academic institutions."

Schools are building more ties between faculty and corporations, said Milton R. Blood, AACSB managing director of accreditation. "Faculty will operate as intelligence gatherers and, also, they will invite more corporate presenters into courses," he said. "This already is happening as faculty members recognize the need for enhanced connections to practicing managers to keep their knowledge fresh."

Wiggenhorn: More and more, the brand is going to be an individual faculty member. So the brand is not USC. It will be Professor Lawler at USC.

"The branding phenomenon has existed for some time," said Danos. "I believe that in a world of massive and inexpensive communications, both professors and business schools who are known for quality will have new and growing advantages. The power of the business school brand should not be underestimated."

"There will be opportunity in the new information economy for faculty to develop personal brand, but I don't think that will be the norm," said Ziegler. "A more startling development will be the emergence of new brand, a Phoenix rising from the ashes of the industrial-age university."

"Actually, we see a greater emphasis on branding b-schools and leveraging the potency of accreditation," said Mescon. "I do see a greater propensity to attract key executives from industry to supplement curricular content and delivery."

"Faculty members will maintain their institutional positions for a number of reasons," said Blood, "but they also will have opportunities to 'sell' their intellectual properties (teaching) through other outlets and as 'freelancers.' Intellectual property rights, thus, become an important issue, and few campuses have worked out the agreements they will need for resolving ownership of products and efforts. These issues will be further complicated as teams of faculty from multiple institutions work together to design learning experiences that may then be delivered by a vendor separate from all of the institutions."

Wiggenhorn: The premier schools will survive because people want to go there and socialize with others. But the second-tier and third-tier schools are under threat. Because individuals can have access to some of the premier experts anywhere in the world, they don't need to go to a local institution.

"Truthfully, I do not concur," said Mescon. "I think the survivors will be those b-schools that are fast, focused, and ferocious, regardless of reputation or historical positioning."

"More than just the premier schools will survive," said Ziegler. "If teaching 'stars' are available everywhere, then colleges and universities will have to evolve new differentiators in order to claim a share of the market. The whole system will be threatened as the earthquake of economic change causes cracks in the traditional foundations."

" [Wiggenhorn's] is a useful speculation about the reaction of the market," said Blood, "but we don't know yet how much migration of the market will take place. The basic market factors of price, quality, and convenience will all come into play, and it may be that the top reputation schools will dominate on all three factors. If so, this threat will be realistic; on the other hand, coalitions with some schools as product providers and others as marketers and servicers may provide different roles for schools to play. We need not think that institutions will be static in the face of change."

Said Danos, "The brand advantage will draw quality people to the best brands, but there will remain a very 'atomized' business school industry, with thousands of schools worldwide. The best brands, however, will have to make tradeoffs between quality and volume. How many MBA degrees should a top-quality school grant? There is a limit beyond which quality, perceived and actual, will diminish."

Wiggenhorn: There will be consolidation because the for-profit institutions such as the University of Phoenix and Jones International will erode the marketplace. As more and more course work goes online and the online educators are able to maintain the same student satisfaction, they will take students away from traditional schools.

"The University of Phoenix has grown by defining new markets rather than eroding the markets of others, but that will soon change," said Ziegler. "Their real success is in selectively redefining the value chain to be more efficient without the overhead of tradition."

"I don't believe that top quality students are going to choose 'for profit' degrees when they have other high quality choices," said Danos. "An important issue is how 'for profit' degree grantors will ever actually make profits competing with such highly subsidized 'not-for-profits.' And, how will 'for profit' grantors create the faculty expertise that lies at the heard of good teaching ?"

"We believe many of the 'traditional' universities are now responding," said Mescon. "The consortium of five business schools in Georgia that will be delivering a WEBMBA this fall is a great illustration."

"The size of the market for electronically delivered courses is not yet established," said Blood, "nor do we know yet whether new delivery systems are stealing market or creating market. We know new patterns will emerge, but it is too early to predict the results. If traditional institutions can respond to new competitors by meeting the competition's price, quality, and convenience advantages, they will emerge whole; if they try to compete without making changes, they are likely to suffer, especially at the undergraduate level. It seems likely there will be a continuing market for traditional residential education," he said. "Even there, the competition will force changes in what goes on in the classroom (or whether there will be traditional classrooms)."

Wiggenhorn: Business schools are running a dual system (as far as incorporating distance technology into the educational experience). They're still keeping their traditional online campus system in which they incorporate technology, but it's only moving them from the blackboard to the computer. Other than that, everything stays the same. They have not integrated those two. They are two separate product lines. I think one product is used to protect the other.

"These lines are now eroding," responded Mescon. "The statement is true, but change is occurring in traditional business schools now at a much faster pace."

"Experimentation within the system is rational," said Ziegler. "Running dual systems for the short term may be inevitable. But in the end, schools will have to either complete the transformation or fold the innovation into the existing structures and hope that is enough."

"Faculty expertise is at the heart of the value added by universities," said Danos. "The method of delivery, face-to-face or distance, for instance, is not as important as connecting expert professors with brilliant students. Of course, many basic skills and theories can be taught with digital assistance, but behind it all will be a professor whose research informs her/his teaching."

"Yes, we need more fundamental rethinking of the entire educational process," said Blood. "Here is where the new competitors have an important advantage. They can imagine education happening in new ways and without some of the features and structures of traditional higher education institutions." Blood said modular curricula, integrated courses, problem-based learning and other techniques are being tried, but few schools are committing themselves to fully rethinking content and how they are delivering management education. "Even those schools that serve as examples of change often have altered only one or a few features of their programs," he said. "New competitors can begin with the problem and try to solve it without preconceptions. Traditional providers often start with the current solution and try to change it."

Wiggenhorn: With the explosion in the use of technology and the kind of re-certification that people will need, it'll be a forty-year or even fifty-year education process. So instead of ending studies at age 22, you'll just be picking up steam. The degree you get at 28 will be your baseline. Then every four to five years, you're going to have to be re-certified. You won't need one MBA. You're going to need five MBAs.

"This is true ... lifetime affiliations with graduate business programs is a great concept whose time has come," said Mescon. Why not educational insurance policies that annuitize educational benefits from colleges and universities for alumni?"

"Except that I don't think it will be every four or five years," said Ziegler. "It will be a continuous process of learning and recertification just as in the medical profession."

"Five (MBAs) is perhaps a stretch," said Danos, "but the basic idea is sound. I predict a new array of educational experiences will be created. Lifelong learning will be as much a part of our mission in the future as have been traditional degree programs."

"The mantra of 'life-long learning' soon will be replaced with 'learning on demand," said Blood. "Learning programs and degree sequences after the first basic preparation will be supplemented with intense, in-depth and highly focused learning as people make career shifts and as new business practices require changes. People will ask for such education when and where they need it. Providers who can respond will reap the market benefits."

Corporate universities from the perspective of the President of Motorola University and the president of Westerbeck Communications, Inc. --- http://www.academyonline.com/corp_ed/index.htm

Westerbeck:
Let's talk about what you're doing at Motorola. Describe the landscape at your company in terms of how distance learning is being used strategically in the "e-learning" context.

Wiggenhorn:
I would say we've had about 10 percent of our formalized learning take place outside of classrooms and labs. Even though we offer 700 to 800 courses online, we have had resistance from people about taking online courses. Consequently, we are changing our policy and our offerings. Our policy used to require every individual to take five days of job-related training per year. We now are putting into effect a learning policy that requires every individual to take forty hours of job-related education or training per year.

But 30 percent of total learning must be in an e-learning format by 2001 and 50 percent by 2003. All senior middle managers and above must spend at least eight hours as a facilitator at one of these company learning communities. The goal is to get a manager to use technology as a tool to help manage and develop teams.

Then instead of having four vendors providing online education as we do today, we will probably end up with thirty or forty vendors worldwide that will provide course content in multiple languages.

But the driver in this situation is not cost reduction; it's really trying to get people to use Web-based technology as a normal means of conducting business.

Buzz books about biz. business education, and education in general --- http://www.academyonline.com/bookshelf/index.htm

Bear's Guide to the Best MBA's by Distance Learning.
John and Maria Bear. A solid reference on the top distance-learning MBA degree programs. Bear's Guide not only provides a list of the programs, but also offers good advice on selecting the right school. This book reports on MBA programs that are entirely online, and those with a significant online portion. See Think Tank for a complete list of MBA programs and links to their websites.
(Note from Bob Jensen: You may want to check out http://www.freshman-year.com/bearguide.html
There are links to over 100 colleges that offer accredited distance education programs.)

A University For The 21st Century.
James J. Duderstadt. As former president of the University of Michigan, Duderstadt is well positioned to comment on the forces now driving the evolution of higher education. These changes - some that are coming and some that have already begun -- offer significant opportunities for universities that are ready for them, and considerable problems for schools that are not.

The Online Teaching Guide: A Handbook of Attitudes, Strategies, and Techniques for the Virtual Classroom.
Ken W. White and Bob H. Weight. Ever taught an online course that was so impersonal that you wonder why you bothered? Ever try to lead an online discussion that was so dry and bland only its death could save it? Ever wonder how to organize an online course that communicates your passion for teaching to online students? Ever wonder how to make lectures that fit the online environment? Not only does this book address those questions and more, the authors offer real ideas on how to solve these problems.

Teaching Online.
William Draves. This book is a beginner's guide to online instruction, providing a context for instructors who are new to the field. Draves shares his thoughts on the changes online learning may bring to education.

The Cluetrain Manifesto. Christopher Locke, Rick Levine, Doc Searls, David Weinberger. The "first book that is a sequel to a web site" has created a stir with its combination of immediate relevance and irreverent style. The World Wide Web has forever altered how companies operate, and the time has come, say the authors, to jump onboard the train or get run over. A must read for anyone who works in, studies, or teaches business.

Building Learning Communities in Cyberspace: Effective Strategies for the Online Classroom.
Rena Palloff and Keith Pratt. The authors offer good, practical advice for teaching and administrating an online course, based around the concept of a 'learning community.' Read the review in "Intelligent Life" in the Summer 1999 Issue of @cademyonline.

Managing Technological Change.
Tony Bates. Bates, a distance learning administrator at the University of British Columbia, has put together a strategic analysis of the myriad changes that the Internet and technology have brought to higher education. His analysis will prove useful to any administrator grappling with these huge upheavals.

Dancing with the Devil: Information Technology and the New Competition in Higher Education.
Various Authors. A must-read for all change agents at institutions of higher education. As the academic environment evolves with the influx of information technology, the book serves as a blueprint for institutions to successfully strategically position themselves for this sea of change.

Future Wealth.
Stan Davis and Christopher Meyer. The authors of the best-selling Blur return for a companion piece on the future of capital. They share their predictions on how wealth will be created by both organizations and individuals in a world where everything of value, including talent and human potential, will be traded in open markets. See the review in this issue's Intelligent Life.

New Things Everybody Should Know About PDF Files

With a little help from my friends, I learned some new things about PDF files. You can read my comments and the threaded messages at http://www.trinity.edu/rjensen/acrobat.htm

I illustrate how it is quite easy to convert a HTML document into a PDF document (an almost perfect conversion) versus converting a PDF document back into a HTML document ( a less-than-perfect conversion).

I thread Richard Campbell's message about how to secure an online PDF document such that nobody can copy any part of the document or print any part of the document (other than to capture portions of pages as graphics files). It is also possible to secure an online PDF document such that it cannot be converted into HTML using Adobe's conversion program.

I provide update threads on Adobe's new and frustrating PDF search engine that appears to be outsourced to Altavista. Craig Polhemus mentions some alternative PDF search engines being considered by the American Accounting Association.

Once again those threads are at http://www.trinity.edu/rjensen/acrobat.htm

Hi Patrick,

This is not quite what you asked for, but Microsoft has a somewhat unique set of "What if" tools in Excel that accompany the financial statements. See http://www.microsoft.com/msft/tools.htm

Microsoft also provides summary statements in both different languages and different nations' GAAP rules. Bob (Robert E.) Jensen Jesse H. Jones Distinguished Professor of Business Trinity University, San Antonio, TX 78212 Voice: (210) 999-7347 Fax: (210) 999-8134 Email: rjensen@trinity.edu
http://www.trinity.edu/rjensen

-----Original Message-----
From: Patrick Charles [mailto:charlesp@MAIL.CWDOM.DM]
Sent: Wednesday, June 14, 2000 1:55 PM
To: CPAS-L@VAX.LOYOLA.EDU Subject: An Exercise...

Greetings too all

Every country has its own way of presenting financial statements and each industry is unique. [Jensen, Robert] I am interested in seeing how financial statements are presented in different regions of the World.

If anyone has any sample financials done in excel I would be grateful, if they could send it to me.

Purpose of this exercise is comparison, to find the best presentation and use of excel.

What are your views?

Regards

Bob: Although Paintshop Pro does perform screen captures the best screen capture program on the market (IMHO) is Snagit! at www.techsmith.com This program will capture entire web pages, even below the fold in a variety of file formats. This is another program I'll be demoing at the AAA. See http://www.rutgers.edu/Accounting/raw/aaa/aen/meet00/cpe/00cpe19.htm

Richard J. Campbell www.VirtualPublishing.Net
mailto:campbell@VirtualPublishing.Net

Bob,

I thought you'll be interested in the following. I did not post it to AECM since I was not sure it is relevant.

Regards,

Jagdish -- Jagdish S. Gangolly, Associate Professor ( j.gangolly@albany.edu ) State University of New York at Albany, Albany, NY 12222. Phone: (518) 442-4949 Fax: (707) 897-0601 URL: http://www.albany.edu/acc/gangolly

VIDEO DISTRIBUTION COMPANY TO USE GNUTELLA SOFTWARE The digital video and music distribution company Sightsound.com is going to use the Gnutella software to transmit movies over the Internet as encrypted files. Giga Information group analyst Rob Enderle says, "We believe that these kinds of distribution schemes will become increasingly common as the music and movie industries realize the kind of threat they are under. SightSound executives are not commenting on the plan because the company is in a "quiet period" before an initial public offering. With Gnutella, the various files shared are stored locally on individual users' machines. The company has said it will use commercially available encryption technology to protect its content. (New York Times 14 Jun 2000) http://partners.nytimes.com/library/tech/00/06/biztech/articles/14movie.html

Just to follow up on the Snagit! program, techsmith.com makes other great programs as well, which have been mentioned here before. In particular, Camtasia Recorder is great for doing movies like Lotus Screen Cam, and then Camtasia Producer is useful for editing those files, and one of the options is to then save those "movies" in Real Media format for streaming purposes.

Jim Borden
Villanova University

The TechSmith Corporation website is at http://www.techsmith.com/

Anyone who creates dynamic content for the Web should evaluate Macromedia's polished and user-friendly Dreamweaver UltraDev 1.0, says eWEEK Labs. http://www.eweek.com/a/pcwt0006211/2587941/

As one who has spent several thousand dollars to hire an intellectual property attorney to defend my own copyright, here are my observations:

1. The most powerful words in publishing are "cease and desist". Once the owner of a copyright issues a notice to a copyright infringer, the offense, if continued becomes potentially a criminal violation. And does the FBI respond? A software developer friend of mine said to me that he got hysterical, plaintive phone calls from his offending copyright infringer. The FBI had a search warrant to find knockoff CDs at he time of the call.

2. From a practical standpoint, in my area of the country, (Ohio) it takes 2 years and $50,000 to take a copyright infringement to trial. BUT, the legal fees for the defender to negotiate a settlement can be significant.

3. The very technology that makes it easy to pirate copyrighted material also makes it easy to catch pirates. Just post a message to a newsgroup about pirating Microsoft software and see what happens. The day after I posted a message about a demo of Microsoft Liquid Motion (now deceased), my web site was visited 23 times from the Microsoft campus. Big Brother is watching. And Mr. Gates, yes, I bought the copy. Although Liquid Motion was good, Macromedia's Flash is better.

4. My attorney also successfully defended an artist of statue collectibles. He regularly goes to flea markets, and when he finds a knockoff he finds a way to collect damages for his client, and a fee for himself.

So, IMHO, copyright is not dead. I do believe the era of the traditional print publishers is over, as well as the music publishers. Authors and musicians can easily eliminate the middleman.

Richard J. Campbell www.VirtualPublishing.Net
mailto:campbell@VirtualPublishing.Net

Education Statistics --- The Condition of Education, 2000_ --- http://nces.ed.gov/pubsearch/pubsinfo.asp?pubid=2000062

From CPA-Net Online on June 15, 2000 --- http://www.cpanet.com/home/new.asp

Forecasting Resources

Forecasting from Wharton - http://www.cpanet.com/up/s0006.asp?ID=03

Cash Flow Forecasting - http://www.cpanet.com/up/s0006.asp?ID=01

Int'l Institute of Forecasters - http://www.cpanet.com/up/s0006.asp?ID=04

Famous Forecasting Quotes - http://www.cpanet.com/up/s0006.asp?ID=02

Investment Forecasts - http://www.cpanet.com/up/s0006.asp?ID=05

Biz History Mish-Mash

1,000 Years of Work and Money - http://www.cpanet.com/up/s0006.asp?ID=07

300 Years of Business History - http://www.cpanet.com/up/s0006.asp?ID=06

Alan Greenspan Fan Club - http://www.cpanet.com/up/s0006.asp?ID=08

Tax History Museum - http://www.cpanet.com/up/s0006.asp?ID=10

Financial Scandals - http://www.cpanet.com/up/s0006.asp?ID=09

Corporate Finance Resources

Top 10 Technologies 2000 - http://www.cpanet.com/up/s0006.asp?ID=12

Report on Employee Stock Options - http://www.cpanet.com/up/s0006.asp?ID=13

All About Value at Risk (VaR) - http://www.cpanet.com/up/s0006.asp?ID=14

Excellence in Financial Mgmt - http://www.cpanet.com/up/s0006.asp?ID=15

E-Analytics - http://www.cpanet.com/up/s0006.asp?ID=11

Investment Advisor Resources

Financial Planning Interactive - http://www.cpanet.com/up/s0006.asp?ID=16

Financial Engineering News - http://www.cpanet.com/up/s0006.asp?ID=18

D&T Personal Finance Advisor - http://www.cpanet.com/up/s0006.asp?ID=19

Investor Access - http://www.cpanet.com/up/s0006.asp?ID=17

IPO Underwriter Directory - http://www.cpanet.com/up/s0006.asp?ID=20

Investment Advisor Magazine - http://www.cpanet.com/up/s0006.asp?ID=21

CPA Toolbox

Adobe Search PDF Online - http://www.cpanet.com/up/s0006.asp?ID=22

Work From Anywhere - http://www.cpanet.com/up/s0006.asp?ID=26

Business Traveler Online - http://www.cpanet.com/up/s0006.asp?ID=25

iFigure - http://www.cpanet.com/up/s0006.asp?ID=24

Research-It - http://www.cpanet.com/up/s0006.asp?ID=23

From the FEI Express Issue 36 on June 21, 2000 (Financial Executives Institute)

FEI position on SEC International Accounting Standards Concept Release
Last week our Committee on Corporate Reporting filed an important comment letter with the SEC, which is considering the acceptability of the recently adopted set of international accounting standards. Currently, foreign companies must reconcile their financial statements to U.S. GAAP. Some important facts I learned in reading the letter: the SEC currently receives statements in over 40 different country GAAPs which have been reconciled before filing. Foreign registrants file interim statements only as often as required in their local country. This translates to semi-annual statements for most European companies!! While the ultimate goal of one global GAAP for all companies is coming, the intermediate steps are going to be a challenge. Our full letter is on the website, but here is a short summary of the key points:

"FEI believes that U.S. capital markets are better served by having foreign registrants use an investor-oriented accounting model like IAS in the primary financial statements rather than providing bits and pieces of financial data that reconcile to U.S. GAAP supplementally. We also believe that the expanded use of IAS in world markets, which is much more likely to occur with SEC acceptance in the U.S., will further improve the comparability of financial results between U.S. and foreign companies. We would therefore support the Commission's acceptance of IAS for use in U.S. capital markets, provided that the following additional steps are taken:

Limit the choices of GAAP available to foreign registrants to two: U.S. GAAP or IAS.
Require that foreign registrants comply fully with the same regulations that apply to U.S. public companies, including reporting U.S. or IAS GAAP financial statements for all interim periods.
Actively support processes that will accelerate the development of a single set of global accounting standards that will be used in all securities markets.
Ensure that U.S. and foreign registrants are treated equally in all respects under federal securities laws, including the right of all registrants to follow IAS standards.
Require that these changes be effected over a time frame of no greater than five years and do not "grandfather" existing foreign registrants.

From the Scout Report on June 13, 2000

Cybersoc.com http://www.cybersoc.com/home.html

The brainchild of Robin Hamman a Visiting Lecturer at the University of Westminster's Hypermedia Research Centre, this Website bills itself as "an online resource for social scientists interested in the study of the internet, cyberspace, computer mediated communication, and online communities." The site offers issues of _Cybersociology Magazine_ -- "an e-zine for those interested in the social-scientific research of Cyberspace and Life Online," as well as links to bibliographies and reviews of pertinent Websites and software. Also featured here are papers by Hamman, whose reports and columns about the Internet have been widely published in British newspapers and journals. Clearly the product of an informed enthusiast and his like-minded colleagues, this Website suggests in miniature the ways in which Internet culture and academia have begun to cross-pollinate, at least in the United Kingdom.

Click-and-mortar brigade is born --- http://www.eweek.com/a/pcwt0006141/2582809/

Hi Craig,

Probably the best place to begin is to look up the Accounting II courses at http://www.rutgers.edu/Accounting/raw/aaa/ace/search.htm

You may also find some useful glossaries at http://www.trinity.edu/rjensen/bookbus.htm

-----Original Message-----
From: Craig XXXXXX
Sent: Tuesday, June 20, 2000 11:52 AM
To: rjensen@trinity.edu
Subject: Cost Account Questions

I happen to came across your web site and wanted to ask if you could give me a little direction. Are there any sites that can assist me with a few questions from my Acct II (cost accounting class).

Thank You,

Craig

Domestic Violence Against Women and Girls (UNICEF) http://www.unicef-icdc.org/pdf/domestic.pdf

Inequality.org http://www.inequality.org/

Ancient Egypt (The British Museum) --- http://www.ancientegypt.co.uk/menu.html

Traditional Grammar: An Interactive Book http://www.niu.edu/english/deh/grammarbook/title.html

National Statistics: the Official United Kingdom Statistics Site http://www.statistics.gov.uk/

Digital Signatures: Big Step Forward, Two Tiny Steps Back
By Nate Zelnick
Internet World News, June 15, 2000

Congress's overwhelming passage of the E-Sign bill is huge, of course, but probably not the short-term e-commerce catalyst boosters believe it to be. Unlike such tech-driven business sectors as the computer or network-equipment markets -- which play to an audience that's primed for online commerce -- trust-based transactions face social lag in the movement to the Internet. Nonetheless, formal standards for how parties identify and authenticate each other when negotiating a deal, which prove intent to short-circuit later disputes, are critical if electronic commerce is going to be more than shopping for commodity goods. In particular, B2B is DOA without the necessary infrastructure for binding agreements with legal consequences.

Though the issues behind electronic signatures seem to be technical, the real barriers to widespread usage remain social. The analogy of consumer credit card usage on the Web -- which turned out not to be a major barrier to the rise of online shopping -- doesn't map well to widespread adoption of electronically signed contracts, in which the consequences of fraud are larger. Credit card fraud carries little real risk to consumers, because even if a number is snatched out of the ether, the total liability a person carries is limited to a pittance. As anyone who has been tricked into a long-term service agreement that costs more than the equipment it warranties knows, contracts are worthy of respect.

Also see at: http://daily.webshots.com/?961079987

Gray's Anatomy of the Human Body (Biology) --- http://www.bartleby.com/107/

From thr Scout Report on June 15, 2000

ebusinessforum http://www.ebusinessforum.com/

Created and maintained by the Economist Intelligence Unit and sponsored by a variety of high-powered ebusinesses, including Cisco Systems, Dell Computers, Intel, and Oracle, ebusiness forum "provides insight and analysis to help senior executives build successful strategies for the global digital economy." After a quick, free registration, users have access to the wide spectrum of ebusiness-related news and information on this site. The "Today's New Analysis" feature contains electronic business news from around the world from information sources including _European Voice_, _The Journal of Commerce_, and _Financial Times_. The site offers resources on leadership and practice, as well as a variety of informative sources on doing ebusiness in countries around the world.

National Endowment for Financial Education --- http://www.nefe.org/

This "action area" of the National Endowment for Financial Education® (NEFE®) was created to provide Americans with practical money management skills and an introduction to financial planning through course work that covers the fundamentals of insurance, investments, tax planning, retirement planning, and estate planning.

Although not restricted to a particular age group, the Education Programs area has focused largely on increasing financial literacy among the nation's youth. This focus is exemplified by the organization's longest-standing public service effort, the NEFE High School Financial Planning Program (HSFPP).

The innovative HSFPP uses contemporary materials to teach the basics of personal finance to young people while they are developing habits and attitudes about money that will influence them for the rest of their lives. It is based on the philosophy that learning about money is as important as earning it—and that effective money management results from a disciplined behavior, which is most easily mastered if learned early in life. This practical and objective program is available at no cost to all high schools throughout the country. (Click on the highlighted term above for more information about the NEFE High School Financial Planning Program.)

Beyond the Bull (momentum theory of trading volume in a stock investment) http://www.beyondthebull.com/index.cfm

Principles of Graphic Design --- http://www.mundidesign.com/presentation/index2.html

3-D whirlies and banners --- http://www.hi-res.net/sb/clickhere.html
(A slow loader!)

edads for today's father --- http://www.edads.com/

Crime news and information --- http://www.crime.com/

From PBS Victorian Houses (I love them!) http://www.pbs.org/wnet/1900house/

The Orphanage of Cast-Off Mascots (Things lost from my generation) http://www.lileks.com/institute/orphanage/index.html

Hi Dr, Jensen:
My website, http://www.QuickTrainingTips.com is visited each month by thousands of higher ed instructors, school teachers, corporate trainers, e-learning developers, and other folks who teach other people to use computers or use technology as a teaching tool. The free Tips and other resources are largely contributed by the teachers and others who stop by. I regularly receive email from folks telling me how much they love the site and how they put the instructional tips to immediate use. They also say that a lot of the tips are quite usable in other types of (non-computer) courses as well.

I would much appreciate it if you'd take a peek at our site and see if you agree that it has enough worthwhile content to recommend. You have so many links in so many categories I'm not sure what link list to suggest but if you like QTT, I hope you'll put a link somewhere that educators looking for instructional techniques are likely to find it.

Thank you in advance for considering my request.

Sincerely,

Loretta Weiss-Morris http://www.QuickTrainingTips.com

Hi Dianna,

Thank you for your message.

I will forward your message to some contacts. However, our entire graduating class was booked up one year before graduation.

Bob (Robert E.) Jensen Jesse H. Jones Distinguished Professor of Business Trinity University, San Antonio, TX 78212 Voice: (210) 999-7347 Fax: (210) 999-8134 Email: rjensen@trinity.edu http://www.trinity.edu/rjensen

-----Original Message-----
From: DIncivilito@RainBird.com [mailto:DIncivilito@RainBird.com]
Sent: Tuesday, June 20, 2000 6:50 PM
To: rjensen@trinity.edu Subject:

Dear Prof. Jensen:

I happen to run across your website and thought perhaps I might network with you.

I am recruiting for a privately held organization in So. California who has an opening for a Credit Manager in their Tucson, Arizona facility.

Requirements for the position include a bachelor's degree, preferably a master's from a learning institution on par with Trinity or Stanford.

If you know of any recent grads who might have an interest in such a position, would appreciate your forwarding their names, resumes etc.

Thanks for your help.

Diana Incivilito Placement Consultant 626-852-7203

Welcome to the June 18th edition of the Internet Essentials 2000 Newsletter http://www.tiac.net/users/nhannon/news.html

1. Pointera's Impact on Business Grows
2. Inktomi Re-enters Battle For Biggest Search Engine
3. Priceline.com Groceries Update
4. Quote of the Day: Happiness, Freedom and Peace of Mind
5. Everything's Free....If You Are Listening/Watching Ads
6. From Taxman86: Marriage Penalty Here We Come
7. Consumer Now: The Consumer Digest for the Internet.

The AccountingWEB Friday Wrap-Up Newswire - Issue 48 http://www.accountingweb.com

1.  AccountingWEB Calls on the Accounting Profession to Join in a 
    Campaign to Help Fight Diabetes 
2.  Workplace Misconduct seems to be the Norm
3.  Should US Companies Pay European Taxes?  What's Your Opinion?
4.  Accounting Firm Press Conferences Go Live on the Internet
5.  Quick Pointers on Business Valuation
6.  New Grads Find Meaningful Employment
7.  Expense Reduction Ideas:  Don't Forget These
8.  QuickBooks Workshop Answered Many Questions
9.  What Do HR Directors Want in a Resume?
10. Excel/Word Tip: Use AutoCorrect to Spell Out Abbreviated Name

The AccountingWEB Friday Wrap-Up Newswire - Issue 47 June 16, 2000
Logon to http://www.accountingweb.com for more resources.

1. CPE Price War Erupts!
2. Increase the Speed of Your Internet Connection
3. Caliber Learning Offering Free CPE
4. Internet Businesses with European Sales Face Taxation
5. Audit Improvements Recommended
6. 38% of Job Applicants Lack Basic Skills
7. House Paves the Way for Estate Tax Repeal
8. Prospects for Accounting Interns are Sunny
9. TaxMama Visits AccountingWEB
10. Internet Tip: Match Time Zones with Area Codes

Pro2Net Accounting Weekly Update http://accounting.pro2net.com For the Week of June 19, 2000

1. Earn Last-Minute CPE Before June 30
2. Today's Top Accounting News
3. This Week's Feature Solutions Articles
4. Survey Results: What will the effect of a Microsoft breakup be on consumer choice?
5. Our Tip of the Week: When Issuing Stock-Based Compensation, What Items to Consider and How They Relate to Your Company

Pro2Net Accounting Weekly Update http://accounting.pro2net.com For the Week of June 26, 2000

1. Today's Top Accounting News
2. Opinion: Rick Telberg's Insider
3. This Week's Feature Solutions Articles
4. Check Out Accounting and Finance Jobs
5. Survey Results: To what do you attribute the CPA shortage?
6. Need New Books? Check out Pro2Net's Expanded Catalog

AccountingStudents Newsletter: June 20, 2000 http://www.accountingstudents.com

1. Win an Online CPA Exam Review from Bisk-Totaltape
2. Building Your Presentation Skills
3. Site of the Week: Napster
4. Tip of the Week: Managing Your Personal Finances, Part II
5. Preview Our New Site 6. Contest Winner Announced

Oklahoma's two largest airports are named after celebrities who were killed in airplane crashes --- Will Rogers and Wiley Post!

Two elderly professors met at a conference. One said to the other, "I've known you for years. But I just cannot recall your name at this moment. I'm afraid I need help. What is your name?"

After a long awkward pause, the other professor finally answered, "How soon do you need to know?"

Only for Texas A&M Alumni: Secret virus removal instructions

Please delete all the files on your hard disk, then forward this message to every Aggie you know.
Thank you for your cooperation.

Gig Em Aggies!

Forwarded by Bob Overn

The transcript of the new Voice Mail service recently installed at the Mental Health Institute:

Hello, and welcome to the mental health hotline.

If you are obsessive-compulsive, press 1 repeatedly.

If you are codependent, please ask someone to press 2 for you now.

If you have multiple personalities, press 3, 4, 5 and 6.

If you are paranoid, we know who you are and what you want. Stay on the line so we can trace your call.

If you are delusional, press 7 and your call will be transferred to the mother ship.

If you are schizophrenic, listen carefully and a small voice will tell you which number to press.

If you are a depressive, it doesn't matter which number you press - no one will answer anyway.

If you are dyslexic, press 9696969696969.

If you have a nervous disorder, please fidget with the star and pound keys until a representative comes on the line.

If you have amnesia, press 8 and state your name, address, phone number, date of birth, social security number, and your mother's maiden name.

If you have bipolar disorder, please leave a message after the beep or before the beep. Or after the beep. Please wait for the beep.

If you have short-term memory loss, press 9. If you have short-term memory loss, press 9. If you have short-term memory loss, press 9. If you have short-term memory loss, press 9.

If you have low self esteem, please hang up. All of our operators are too busy to talk to you.

Thank you and have a nice day.

Also forwarded by Bob Overn

When my husband and I arrived at an automobile dealership to pick up our car, we were told that the keys had been accidentally locked in it. We went to the service department and found a mechanic working feverishly to unlock the driver's side door. As I watched from the passenger's side, I instinctively tried the door handle and discovered it was open. "Hey," I announced to the technician, "It's open!" "I know," answered the young man.- "I already got that side."

I was at the airport, checking in at the gate, when the airport employee asked, "Has anyone put anything in your baggage without your knowledge?" I said, "If it was without my knowledge, how would I know?" He smiled and nodded knowingly, "That's why we ask."

-----Original Message----- From: AuntieBev

1. It is well documented that for every mile that you jog... you add one minute to your life... This enables you at 95 years old to spend an additional 5 months in a nursing home at $5000 per month.

2. The only reason I would take up jogging is so that I could hear heavy breathing again.

3. I joined a health club last year, spent about $400. Haven't lost a pound. Apparently you have to show up.

4. I have to exercise early in the morning before my brain figures out what I'm doing.

5. I don't exercise at all. If God meant us to touch our toes, he would have put them further up our body.

6. I like long walks, especially when they are taken by people who annoy me.

7.I have flabby thighs, but fortunately my stomach covers them.

8. The advantage of exercising every day is that you die healthier.

9. If you are going to try cross-country skiing, start with a small country.

10. And last but not least- I don't jog. It makes the ice jump right out of my glass.

I hope you might be amused by the attached posting which presumes that Dr. Seuss has been as flummoxed by his computer as we have all been at some time. The piece is not mine, so I can claim no credit. If it's offensive, of course the blame is mine. Sincerely, David Middleton

WHAT IF DR. SEUSS WROTE A COMPUTER MANUAL?

If a packet hits a pocket on a socket on a port,
and the bus is interrupted as a very last resort,
and the address of the memory makes your floppy disk abort,
then the socket packet pocket has an error to report.

If your cursor finds a menu item followed by a dash,
and the double-clicking icon puts your window in the trash,
and your data is corrupted 'cause the index doesn't hash,
then your situation's hopeless and your system's gonna crash.

If the label on the cable on the table at your house,
says the network is connected to the button on your mouse,
but your packets want to tunnel on another protocol.
that's repeatedly rejected by the printer down the hall.

And your screen is all distorted by the side effects of gauss,
so your icons in the window are as wavy as a souse,
then you may as well reboot and go out with a bang, 'cause as sure as I'm a poet,
the sucker's gonna hang.

When the copy of your floppy's getting sloppy on the disk,
and the micro-code instructions cause unnecessary risk,
then you have to flash your memory and you'll want to RAM your ROM,
Quickly turn off the computer, and be sure to tell your mom.

If you know any accounting educators with helpful materials on the web, please ask them to link their materials in the American Accounting Association's Accounting Coursepage Exchange (ACE) web site at
http://www.rutgers.edu/Accounting/raw/aaa/ace/index.htm
Please send these professors email messages today and urge them to share as much as they can with the academy by easily registering their course pages with ACE.

And that's the way it was on June 24, 2000 with a little help from my friends. If you are an accounting practitioner or educator, please do not forget to scan http://www.accountingeducation.com/.

In March 2000 Forbes named AccountantsWorld.com as the Best Website on the Web --- http://accountantsworld.com/.
Some top accountancy links --- http://accountantsworld.com/category.asp?id=Accounting

Professor Robert E. Jensen (Bob) http://www.trinity.edu/rjensen
Jesse H. Jones Distinguished Professor of Business Administration
Trinity University, San Antonio, TX 78212-7200
Voice: 210-999-7347 Fax: 210-999-8134 Email: rjensen@trinity.edu

June 24, 2000