Employers are looking for creative solutions to bring double-digit healthcare costs down. Hewitt Associates' survey of nearly 650 major U.S. companies revealed that companies anticipate an average health care cost increase of 14 percent for 2004, but can only afford to absorb an increase of 9 percent.

The survey also showed that this gap has become a major issue with executives at most organizations, with 96 percent of CEOs and CFOs either critically or significantly concerned with corporate healthcare costs, and 91 percent similarly concerned with the impact of healthcare costs on employees.

Current efforts to control costs and drive consumerism include using a co-insurance approach with caps to avoid catastrophic out-of-pocket costs, adopting a low copay for generic and a coinsurance for brand names drugs, supporting a prescription benefit manager's (PBMs) Web site that includes drug pricing and lower-cost treatments, promoting Web sites or print materials that list common conditions, treatments, drug prices and effectiveness, and implementing step-therapy programs.

According to the survey, companies are also examining the following options to control costs:

• Consumer-driven health plans. The most common consumer-driven models currently in use or planned for 2004 are customized design plan, which allows employees to customize their benefit options, levels and contributions for physician, hospital and pharmacy benefits (13 percent of companies surveyed) and health accounts plus high deductibles (12 percent). Consumer-driven health plans that combine a health reimbursement account with PPO coverage after a bridged deductible are also growing in popularity, with six percent of employers offering this type of plan in 2003 and another six percent adding the option in 2004.
  
• Multi-tier hospital coverage networks. Similar to multi-tier prescription drug coverage, these plans allow employees to choose from a variety of hospitals with small, moderate and steeper copays at the point of service. Five percent of employers will have this option in place by 2004.
  
• Increased employee contribution. The average employee contribution for self-coverage will be 23 percent in 2004, up from 21 percent in 2003, and 27 percent for dependent coverage, up from 25 percent in 2003. Employers say that their primary methods for influencing dependent coverage selection in 2003 and 2004 include implementing a higher cost for dependents than employees (34 percent), providing flexible credits for opting out of coverage (25 percent), requiring that employees pay an additional amount if working spouses do not accept coverage from their employer (10 percent) and requiring that working spouses elect coverage from their employers (9 percent).

Interestingly, half of all survey respondents feel that cost incentives should be provided to those who make a reasonable effort to manage their chronic conditions, while one-fourth feel that those not making a reasonable effort to manage their health should pay more. Twenty-one percent of companies who will have condition/disease management programs in place by 2004 will offer incentives for any employees who participate in wellness or other health-related programs, and 10 percent will provide incentives for at-risk individuals to participate in programs or comply with recommended therapies.

Copies of the Hewitt survey findings, Health Care Expectations: Future Strategy and Direction, are available by contacting the Information Desk at Hewitt Associates, (847) 295-5000 or infodesk@hewitt.com

National Center for Early Development & Learning http://www.fpg.unc.edu/~ncedl/ 

Note the Alleged Importance of Accounting Principles

"What's the Investment Really Worth?" by Ann Grimes, The Wall Street Journal, December 3, 2003 --- http://online.wsj.com/article/0,,SB107041216487726000,00.html?mod=mkts%5Fmain%5Fnews%5Fhs%5Fh 

In Venture-Capital World, 'Standard Valuation' Rules Could Clear Up Questions

In a sign that the private-equity world may be starting to feel the impact of corporate reorganization, an industry group Tuesday unveiled a set of guidelines aimed at standardizing the way private companies are valued.

The move by a self-appointed but influential coalition, the Private Equity Industry Guidelines Group, comes in response to pressure for more transparency and consistency in valuing private-equity investments -- the business of corporate buyouts and venture capital. Historically, private-equity-investment valuations have been as much art as science, sometimes creating a scattering of valuations among firms holding the same investments.

It is far from clear what impact the proposals will have on venture-capital and buyout funds, which hold billions of dollars in investments in closely held companies. The proposals are voluntary, and some top-tier investors said the recommendations, while welcome, wouldn't affect their funding choices. And the industry's National Venture Capital Association has yet to endorse the proposals.

Still, the collapse of the technology sector has prompted investors in venture-capital funds -- which include wealthy individuals, college endowments and pension funds -- to express concerns that those funds failed to reflect potentially big losses in their investment portfolios.

The guidelines, hammered out after a year of debate, were endorsed by 15 of the 18 firms represented on the PEIGG board, including HarborVest Partners LLC, Bank of America Corp. and the University of California Regents. The three other firms are expected to offer their endorsement shortly, the group said.

"A common valuation system agreed on by both limited and general partners is an important step in the growth and maturation of the private-equity industry," said PEIGG Chairman William Franklin, managing director, Bank of America Capital Corp.

Under the standards, venture-capital, leverage-buyout and other private-equity firms will be encouraged to adhere to a "fair-market value" approach consistent with generally accepted accounting principles when determining the value of private companies.

The drive for standardization stems in part from the sometimes wildly different values recorded for similar investments. A case in point: Santera Systems, Inc. Last year, The Wall Street Journal reported that the same series of preferred stock in the Texas-based telecommunications firm was being valued at $4.42 a share by Austin Ventures at the same time that Sequoia Capital held it at 46 cents a share.

Fair value is defined by the U.S. accounting industry as "the amount at which an investment could be exchanged in a current transaction between unrelated willing parties, other than in a forced liquidation sale," the group said.

Currently, many private-equity industry-fund managers rely on historic cost as an approximation of fair-market value. While that may be a reliable estimate in the short run, at some point, "cost or the latest round of financing becomes less reliable as an approximation of fair value," the PEIGG guidelines say.

The PEIGG guidelines recommend fund managers update the value of their portfolios on a quarterly basis, and review them rigorously at least once a year. They also recommend the establishment of valuation committees composed of investors to calculate valuations using a common methodology, an effort to minimize fund-manager bias.

"If you don't have standards, it's difficult to compare apples to apples," says Rick Hayes, senior investment officer at the California Employees' Retirement System, the nation's largest public pension fund, which is in more than 360 limited partnerships. Mr. Hayes, who is involved with another industry group, the Institutional Limited Partners Association, has reviewed the guidelines and says he is supportive of the effort.

Another source of pressure: fear of government regulation. "When I reflect back on when the group was formed in the fourth quarter of 2001, back then we were being bombarded with news of one corporate scandal after another in the public sector," Mr. Franklin said in an interview. "We felt at the time the government or regulators were going to potentially step in once they got done with our public brethren. That clearly was one of the motivating factors in developing guidelines."

The recommendations will allow private-equity firms to periodically "write up" investments carried on their books at lower-than-market costs. While general partners were slow to write down losses, they are hesitant to mark them up. "That gives a very slanted view of the portfolio," Mr. Franklin says.

At Calpers, Mr. Hayes, referring to a quickly appreciating investment, says: "The accuracy of that number is very important." That is because the way private equity works it can affect how much of the profit distribution goes to a general partner versus a limited partner. It can affect the LP's assessment of its own portfolio status. And it can affect the price that an LP may able to get if they wanted to sell its interest in the fund.

Jim Breyer, managing partner at Accel Partners in Palo Alto, Calif., says the guidelines are "a move in the right direction," though he is doubtful about adopting them in full. He says he supports more consistency because "there still are a number of firms who don't write down aggressively enough."

The next step for PEIGG is to send out their proposal for more feedback from, and it is hoped endorsements by, other industry groups, some of whom -- including ILPA and the Association for Investment Management and Research -- are considering guidelines of their own.

Bob Jensen's threads on valuation are at http://www.trinity.edu/rjensen/roi.htm 

The following site has an interesting idea, but the implementation leaves a whole lot to be desired.  You are first asked to supply your own lyrics such as a short poem.  If the sound database has all the words of your submission, you can then have your lyrics "sung" by "famous artists."  I kept having to water down the lyrics because most words aren't in the sound database.  When I finally got some lyrics to work, I sent the email message to myself.  Sure enough the music sounds, but it sounds like hell.

Let Them Sing It for You --- http://www.sr.se/cgi-bin/p1/src/sing/default.asp

You can hear my sad try at http://www.sr.se/cgi-bin/p1/src/sing/default.asp?key=mnO8M8U9 

Product Recalls.gov --- http://www.recalls.gov/

From Indiana University
Charles W. Cushman Photograph Collection --- http://webapp1.dlib.indiana.edu/cushman/ 

Charles Weever Cushman, amateur photographer and Indiana University alumnus, bequeathed approximately 14,500 Kodachrome color slides to his alma mater. The photographs in this collection bridge a thirty-two year span from 1938 to 1969, during which time he extensively documented the United States as well as other countries.

Negative Data: The Blame Game

Viewership among males 18 to 34 is dropping? There must be a problem with the sample data. http://www.clickz.com/res/analyze_data/article.php/3286471

American Radio Works (Audio) ---  http://www.americanradioworks.org/ 

Dinosaur Planet (history) --- http://dsc.discovery.com/convergence/dinosaurplanet/dinosaurplanet.html 

Benetton's Colors Magazine's Photo Studio (transforms your monitor into a giant scrolling canvas) --- http://www.fabrica.it/colors58/ 

Public History Resource Center http://www.publichistory.org/ 

Topics include: Cities, Alaskan Gold Rush, Presidential Elections, Spanish-American War, World War I, Labor, Suffrage, Prohibition, Conservation, World's Fairs & Expositions, Technology, and more. Several are outside of the United States. 

19th Century Advertising (History) --- http://advertising.harpweek.com/ 

Bob Jensen's bookmarks for marketing and advertising are at http://www.trinity.edu/rjensen/bookbob1.htm#Marketing 

Postcards From the Road (History, Travel, Photography) --- http://postcardsfromtheroad.net/ 

Theatrehistory.com (Theatre, History) ---  http://www.theatrehistory.com/index.html 

The Archaeology Channel (Mulitmedia) ---  http://www.archaeologychannel.org/ 

You know --- Archie Bunker's "Big One"
WW2 People's War --- http://www.bbc.co.uk/dna/ww2/ 

The American Package Museum (History, Marketing, Advertising) --- http://www.packagemuseum.com/ 

Bob Jensen's bookmarks for history and museums are at http://www.trinity.edu/rjensen/bookbob2.htm#History 

Prepare Your Students for the Unexpected

"The Strangest Job Interview Questions," SmartPros, December 11, 2003 --- http://www.smartpros.com/x41717.xml 

MENLO PARK, Calif., Dec. 11, 2003 (SmartPros) — Think you're ready for any question that comes your way in a job interview? Staffing service OfficeTeam recently asked executives for the strangest questions they had been asked by hiring managers during an interview. The responses ranged from unusual to outrageous.

"As firms involve more people in the hiring process to get a clearer snapshot of a candidate's abilities and personality, some unexpected questions are bound to emerge and surprise even the most well-prepared candidate," said Liz Hughes, vice president of OfficeTeam.

 

Interviewers may use icebreaker questions like the following to begin the meeting:

"What's your favorite color?"
"If you could be any animal, what would you be?"
"If you were having a dinner party and could invite three famous people, who would they be?"
"What's the last book you read?"

Hughes noted that the interviewer is interested in the "why" behind the applicant's answer because it often sheds light on his or her personality. "The reason given for citing a particular book or dinner guest, for instance, could prompt conversation that a resume or skills-based interview question
alone would not."

 

Other questions may reveal a job candidate's aspirations:

"What did you want to be when you were 10 years old?"
"What classes did you like in high school?"
"Do you see yourself in my position in the future?"

With these questions, hiring managers aim to understand the applicant's goals and ambitions over time. Hughes offered the following example: "If someone wanted to be a lawyer in high school, but opted for a career in sales, what led to the change?" The hiring manager also wants to find out how quickly the candidate expects to advance in the organization, and the importance he or she assigns to rank and title.

 

The last set of unusual questions executives were asked seems to defy classification:

"Why are manhole covers round?"

"What would I find in your refrigerator?"

"Do you have air conditioning at home?"
"How will taking this job change your life?"
"What made you move to a backward city like this one?"

Is the hiring manager intentionally trying to throw a candidate off track? Possibly. "Asking a truly unexpected question will likely elicit a candid, unrehearsed response," Hughes said. "As a bonus, the hiring manager will get a better sense of the person's sense of humor and ability to think quickly."

 

How should candidates approach questions that seem to come from left field? Hughes offers the following tips: 

• Do some homework ahead of time. Ask people in your network about the strangest questions they were asked in an interview, how they responded to them, and what -- if anything -- they would have done differently. The point is not to prepare for every question but to practice thinking on your feet.
• Ask for clarification. If you don't understand a question, rephrase it by saying, "Do you mean ... ?" or ask for more detail. This will put you on the same page as the hiring manager and enable you to provide a targeted response.
• Don't let nerves get the best of you. Feeling stress during an interview is to be expected. Excessive stress, however, could cause you to ramble, or give only "yes" or "no" answers. If you need a moment to think about a question, ask for it.
• Don't assume the worst. You may meet with many interviewers at a company, some less prepared and experienced than others. Be patient with each successive meeting, even when the same questions are being asked multiple times. Your calm demeanor will count in your favor in the final selection.

Bob Jensen's bookmarks for accounting and business careers are at http://www.trinity.edu/rjensen/bookbob1.htm#careers 

Other questions might include the following:

What are your favorite Websites?
What are your favorite video games?
Who won the Heisman Trophy last year?
Who is your state Governor?  US Senator?  House Representative?
What are some of the key provisions of the US Patriot Act?  Sarbanes-Oxley?

See you later alligator!
SleazyBars --- http://www.sleazybars.com/ 

I wonder why engineers have not tried powering cars with beans before now.  We all know that beans have explosive power.
"Fill 'Er Up Full of Beans," Wired News, November 24, 2003 --- http://www.wired.com/news/autotech/0,2554,61077,00.html?tw=newsletter_topstories_html 

Guess his back just can't handle any more to tote!

A Silicon Valley computer programmer has been arrested for threatening to torture, kill and send a "package full of Anthrax spores" to employees of the company he blames for bombarding his computer with spam promising to enlarge his penis.
"Man Arrested Over Spam Rage," Wired News, November 21, 2003 --- http://www.wired.com/news/culture/0,1284,61339,00.html?tw=newsletter_topstories_html 

Forwarded by Paula --- 

Late Breaking News

At New York's KennedyAirport today, an individual, later discovered to be a public school teacher, was arrested trying to board a flight while in possession of a ruler, a protractor, a set square, and a calculator. Attorney General John Ashcroft believes the man is a member of the notorious al-gebra movement. He is being charged with carrying weapons of math instruction.

Al-gebra is a very fearsome cult, indeed. They desire average solutions by means and extremes, and sometimes go off on a tangent in a search of absolute value. They consist of quite shadowy figures, with names like "x" and "y", and, although they are frequently referred to as "unknowns", we know they really belong to a common denominator and are part of the axis of medieval with coordinates in every country.

As the great greek philanderer Isosceles used to say, there are 3 sides to every angle, and if God had wanted us to have better weapons of math instruction, he would have given us more fingers and toes. Therefore, I'm extremely grateful that our government has given us a sine that it is intent on protracting us from these math-dogs who are so willing to disintegrate us with calculus disregard. These statistic bastards love to inflict plane on every sphere of influence. Under the circumferences, it's time we differentiated their root, made our point, and drew the line.

These weapons of math instruction have the potential to decimal everything in their math on a scalene never before seen unless we become exponents of a Higher Power and begin to factor-in random facts of vertex. As our Great Leader would say, "Read my ellipse." Here is one principle he is uncertainty of---though they continue to multiply, their days are numbered and the hypotenuse will tighten around their necks.

Stories by Paula's son (These are short and two the point.) --- http://www.stic.net/users/jaward/dancfool.htm 
Here's a portion of one where he and his wife settle in for a night of romance in their newly emptied nest after the kids are grown and gone --- http://www.cenotaph.net/pe4/4flash6.html 

Billows of black clouds are belching from the fireplace and tracking soot up the red brick. I leap from the couch and run to the hearth. After years of inexperience in setting an erotic scene, I have lost my skill. I have forgotten to open the flue. I correct my error and the smoke starts rising up the chimney into the cold night where it belongs, but the room is still filled with a Stygian cloud. I open the patio door, but the nimbus is unimpressed. It just sits there and smirks its smoky contempt at me. I need a cross draft. I open the front door. A cold breeze wafts across the room, but it isn't enough. I go to the garage and commandeer two summer fans, deploy one in each embrasure and spin them up to full speed. I feel like I am an Arctic explorer, crossing the ice floes in a gale, but the air starts to clear and the alarm settles into silence.

Anne is wrapped in a thick down comforter with big furry slippers on her feet. Between shivers, she is laughing maniacally. The house fills with her laughter. It permeates the walls and the roof beams. It will be harder to dispel than the remnants of smoke. I look into the fire and see our sighs reduced to a pile of coughs and giggles.

Forwarded by Auntie Bev

GRANDPA'S COUNTRY WISDOM

Don't name a pig you plan to eat.

Country fences need to be horse high, pig tight and bull strong.

Life is not about how fast you run, or how high you climb, but how well you bounce.

Keep skunks, lawyers and bankers at a distance.

Life is simpler when you plow around the stumps.

Mortgaging a future crop is like saddling a wobbly colt.

A bumblebee is faster than a John Deere tractor.

Trouble with a milk cow is she won't stay milked.

Don't skinny dip with snapping turtles.

Words that soak into your ears are whispered, not yelled.

Meanness don't happen overnight.

To know how country folks are doing, look at their barns, not their houses.

Never lay an angry hand on a kid or an animal, it just ain't helpful.

Teachers, bankers, and hoot owls sleep with one eye open.

Forgive your enemies. It messes with their heads.

Don't sell your mule to buy a plow.

Two can live as cheap as one if one don't eat.

Don't corner something meaner than you.

It don't take a very big person to carry a grudge.

Don't go huntin' with a fellow named Chug-A-Lug.

You can't unsay a cruel thing.

Every path has some puddles.

When you wallow with pigs, expect to get dirty.

You'll have to get off the porch to run with the big dogs.

Lay with dogs, and you'll get fleas.

The best sermons are lived, not preached.

Most of the stuff people worry about happening, don't.

Lazy and Quarrelsome are ugly sisters.

Forwarded by Dick Haar

An older lady was somewhat lonely and decided she needed a pet to keep her company........

So off to the pet shop she went......

She searched and searched. Nothing seemed to catch her interest, except this ugly frog......

As she walked by the jar he was in, he looked and winked at her......

He whispered , "I'M LONELY TOO, BUY ME AND YOU WONT BE SORRY."

The old lady figured....WHAT THE HECK, she hadn't found anything else.

She brought the frog and put him in the car........

Driving down the road the frog whispered to her "KISS ME AND YOU WONT BE SORRY"................

So the old lady figured WHAT THE HECK, and kissed the frog.

IMMEDIATELY the frog turned into an absolutely gorgeous sexy young handsome prince.

THE PRINCE THEN KISSED THE OLD LADY BACK..........

AND GUESS WHAT THE OLD LADY TURNED INTO???????????

COME ON GUESS??????

OOOOOOOHHHHHHH COME ON

SCROLL DOWN

SHE TURNED INTO THE FIRST MOTEL SHE COULD FIND

SHE'S OLD...... NOT DEAD....

Forwarded by Andrew Priest

I think this news item suggests two things ... accountants do have a sense of humour and they have bad taste. ---  http://accountingeducation.com/news/news4665.html 

BTW if you are wondering who Kylie is ... http://www.kylie.com/ 

Cheers

Andrew Priest

Forwarded by Paula

Three men died on Christmas Eve and were met by Saint Peter at the pearly gates.

"In honor of this holy season," Saint Peter said, " You must each possess something that symbolizes Christmas to get into heaven."

The first man fumbled through his pockets and pulled out a lighter. He flicked it on. " It represents a candle, " he said.

"You may pass through the pearly gates," Saint Peter said.

The second man reached into his pocket and pulled out a set of keys. He shook them and said, "They're bells". Saint Peter said, "You may pass through the pearly gates. "

The third man started searching desperately through his pockets and finally pulled out a pair of women's panties.

St. Peter looked at the man with a raised eyebrow and asked, "And just what do those symbolize?"

The man replied, "They're Carols".

If your standard of living improves when you go camping.

Your prenuptial agreement mentions chickens.

You have jacked up your home to look for a dog.

You have a relative living in your garage.

Your neighbor has ever asked to borrow a quart of beer.

There is a belch on your answering machine greeting.

You have rebuilt a carburetor while sitting on the commode.

None of the tires on your van are the same size.

You hold the hood of your car with your head while you work on the engine.

Your idea of getting lucky is passing the engine emissions test.

Your town put the new garbage truck in the Christmas parade.

Your local beauty salon also fixes cars and snow mobiles.
(I once saw a sign in a small Maine town that read "Posey's Beauty Parlor and Skidoo Repair" --- No kidding.)

Your doghouse and your living room have the same shag carpet.

You've slow danced in the Waffle House.

Starting your car involves popping the hood.

Your garbage man is confused about what goes and what stays.

You whistle at women in church.

You actually wear shoes your dog brought home.

You've been in a fist fight at a yard sale.

You carry a fly swatter in the front seat of the car so you can reach the kids in the back seat.

You think people who have cell phones and e-mail are uppity.

This pretty well sums it up!

Forwarded by Dick Haar

Two elderly Wal-Mart greeters were sitting on a bench at the entry way when one turns to the other and says,

"Slim, I'm 73 years old now and I'm just full of aches and pains. I know you're about my age. How do you feel?

Slim says, "I feel just like a newborn baby."

"Really, Like a newborn baby?"

"Yep. No hair, no teeth and I think I just wet my pants."

Forwarded by Paula

Whenever your children are out of control, you can take comfort from the thought that even God's omnipotence did not extend to His own children.

After creating heaven and earth, God created Adam and Eve. And the first thing he said was "DON'T!" "Don't what?" Adam replied.

"Don't eat the forbidden fruit." God said. "Forbidden fruit? We have forbidden fruit? Hey Eve...we have Forbidden fruit!!!!!" "No Way!" "Yes way!"

"Do NOT eat the fruit!" said God. "Why???" "Because I am your Father and I said so!" God replied, wondering why He hadn't stopped creation after making the elephants.

A few minutes later, God saw His children having an apple break and He was ticked! "Didn't I tell you not to eat the fruit?" God asked. "Uh huh," Adam replied. "Then why did you?" said the Father. "I don't know," said Eve. "She started it!" Adam said "Did not!" "Did too!"

Having had it with the two of them, God's punishment was that Adam and Eve should have children of their own. Thus the pattern was set and it has never changed.

THINGS TO THINK ABOUT!

1. You spend the first two years of their life teaching them to walk and talk. Then you spend the next sixteen telling them to sit down and shut up.

2. Grandchildren are God's reward for not killing your own children.

3. Mothers of teens now know why some animals eat their young.

4. Children seldom misquote you. In fact, they usually repeat word for word what you shouldn't have said.

5. The main purpose of holding children's parties is to remind yourself that there are children more awful than your own.

6. We child proofed our homes, but they are still getting in.

ADVICE FOR THE DAY: Be nice to your kids. They will choose your nursing home.

Forwarded by Dr. B.

Just The Facts   

1. Now that food has replaced sex in my life, I can't  even get into my own pants.  

2. Marriage changes passion. Suddenly you're in bed  with a relative.  

3. I saw a woman wearing a sweat shirt with "Guess"  on it. So I said. "Implants?" She hit me.  

4. I don't do drugs. I get the same effect just  standing up fast.  

5. Sign in a Chinese Pet Store: "Buy one dog, get  one flea..."  

6. I live in my own little world. But it's OK. They  know me here.  

7. I got a sweater for Christmas. I really wanted a  screamer or a moaner.  

8. If flying is so safe, why do they call the  airport the terminal?  

9. I don't approve of political jokes. I've seen too  many of them get elected.  

10. There are two sides to every divorce: Yours and Shithead's.  

11. I love being married. It's so great to find that  one special person you want to annoy for the rest of  your life.  

12. I am a nobody, and nobody is perfect; therefore,  I am perfect.  

13. Everyday I beat my own previous record for  number of consecutive days I've stayed alive.  

14. How come we choose from just two people to run  for president and 50 for Miss America?  

15. Isn't having a smoking section in a restaurant is like having a peeing section in a swimming pool?  

16. Why is it that most nudists are people you don't  want to see naked?  

17. Snowmen fall from Heaven unassembled.  

18. Every time I walk into a singles bar I can hear  Mom's wise words: "Don't pick that up, you don't know  where it's been!"  

19. A good friend will come and bail you out of  jail...but, a true friend will be sitting next to you saying,  "Damn...that was fun!"

I doubled up reading this one!

Forwarded by Paula

Forwarded by Paula

25 signs you've grown up

1. Your house plants are alive, and you can't smoke any of them.

2. Having sex in a twin bed is out of the question.

3. You keep more food than beer in the fridge.

4. 6:00 AM is when you get up, not when you go to bed.

5. You hear your favorite song on an elevator.

6. You watch the Weather Channel.

7. Your friends marry and divorce instead of hook up and break up.

8. You go from 130 days of vacation time to 14.

9. Jeans and a sweater no longer qualify as "dressed up."

10. You're the one calling the police because those damn kids next door won't turn down the stereo.

11. Older relatives feel comfortable telling sex jokes around you.

12. You don't know what time Taco Bell closes anymore.

13. Your car insurance goes down and your payments go up.

14. You feed your dog Science Diet instead of McDonalds leftovers.

15. Sleeping on the couch makes your back hurt.

16. You no longer take naps from noon to 6 PM. !!

17. Dinner and a movie is the whole date instead of the beginning of one.

18. Eating a basket of chicken wings at 3 AM would severely upset rather than settle, your stomach.

19. You go to the drug store for ibuprofen and antacid, not condoms and pregnancy tests. 

20. A $4.00 bottle of wine is no longer "pretty good stuff." 

21. You actually eat breakfast food at breakfast time.

22. "I just can't drink the way I used to," replaces, "I'm never going to drink that much again." 

23. 90% of the time you spend in front of a computer is for real work.

24. You no longer drink at home to save money before going to a bar.

25. You read this entire list looking desperately for one sign that doesn't apply to you.

Forwarded by Paula

Song Remakes for Some of Us at Least

Herman Hermits....Mrs. Brown, You've got a Lovely Walker

The Bee Gees...How Can You Mend a Broken Hip

The Beatles ....I Get By With a Little Help from Depends

Marvin Gaye....I Heard It Through the Grape Nuts

Procol Harem... A Whiter Shade of Hair

Johnny Nash... I Can't See Clearly Now

Leo Sayer... You Make Me Feel Like Napping

ABBA.... Denture Queen

Paul Simon... Fifty Ways to Lose Your Liver

Roberta Flack... The First Time I Ever Forgot Your Face

Commodores... Once, Twice, Three Times to the Bathroom

Rolling Stones...You Can't Always Pee When You Want

Bobby Darin... Splish, Splash, I Was Having a Flash

Forwarded by Paula

THE FIVE STAGES OF GENEALOGY:

1. Denial "I'm NOT related to you."

2. Anger "I'm related to YOU?"

3. Bargaining "Okay, I'm related to you . . . but only by marriage."

4. Depression "You mean I am related to you?"

5. Acceptance "I guess I am related to you."

6. Reincarnation "I may have been related to you ONCE, but I'm happy to say I've progressed beyond it."

Those old Burma Shave signs (forwarded by Dick and Cec)

DON'T LOSE YOUR HEAD 
TO GAIN A MINUTE 
YOU NEED YOUR HEAD 
YOUR BRAINS ARE IN IT

DROVE TOO LONG 
DRIVER SNOOZING 
WHAT HAPPENED NEXT 
IS NOT AMUSING

HE LIT A MATCH
TO CHECK THE GAS TANK
THAT'S WHY THEY CALL HIM
SKINLESS FRANK

BROTHER SPEEDER
LET'S REHEARSE
ALL TOGETHER
GOOD MORNING NURSE

CAUTIOUS RIDER 
TO HER RECKLESS DEAR 
LET'S HAVE LESS BULL
AND LOTS MORE STEER

SPEED WAS HIGH 
WEATHER WAS NOT 
TIRES WERE THIN 
X MARKS THE SPOT

THE MIDNIGHT RIDE 
OF PAUL FOR BEER 
LED HIM TO 
A WARMER HEMISPHERE

AROUND THE CURVE 
LICKETY-SPLIT 
IT'S A BEAUTIFUL NEW CAR 
WASN'T IT?

NO MATTER THE PRICE 
NO MATTER HOW NEW 
THE BEST SAFETY DEVICE 
IN THE CAR IS YOU

A GUY WHO DRIVES 
A CAR WIDE OPEN 
IS NOT THINKIN' 
HE'S JUST HOPIN'

AT INTERSECTIONS 
LOOK EACH WAY 
A HARP SOUNDS NICE 
BUT ITS HARD TO PLAY

BOTH HANDS ON THE WHEEL 
EYES ON THE ROAD 
THAT'S THE SKILLFUL 
DRIVER'S CODE

THE ONE WHO DRIVES 
WHEN HE'S BEEN DRINKING 
DEPENDS ON YOU 
TO DO HIS THINKING

CAR IN DITCH 
DRIVER IN TREE 
THE MOON WAS FULL 
AND SO WAS HE.

PASSING SCHOOL ZONE 
TAKE IT SLOW 
LET OUR LITTLE 
SHAVERS GROW

This is a personal note from one of my relatives who describes how her father (also Bob Overn’s dad) slept with his head outside the second story of his house in St. Paul , Minnesota where it gets really, really cold in the winter.  He was a professor.  I come from a weird bunch of relatives.

When answering Dorothy’s earlier message, I mentioned that when I was about twelve years old, Bob Overn took me to his home in St. Paul one week end.  One of the highlights was going to a live performance of Martin and Lewis when they were just commencing in show business.  I could not recall the name of Bob’s sister who accompanied us, but I remember having a crush on her.   

Dear Bob,

I really enjoyed your note. I checked with my sister Esther, who with her husband Don also lives in Lubbock half of the year, to ask if she had gone to the performance of Martin and Lewis. She responded quickly, "Yes, it was great".

Yes, my Dad played the piano very well all the time until he died at the age of 94. He also had some strange ideas about health which included the fresh air contraption he built to put his head out of the window in the winter. He wore a wooly hat. I don't know how effective it was, nor how long he used it. It was made of plywood and chain. My brother Bill, who still lives in St. Paul, remembers all those details. Bob and Lois retired to Tavares, FL, near Orlando several years ago.

Have a good trip to New Hampshire!

Dorothy

Forwarded by Dr. D.

True Love 
An elderly couple was on a cruise and it was really stormy. They were standing on the back of the boat watching the moon, When a wave came up and washed the old woman overboard. They searched for days and couldn't find her, So the captain sent the old man back to shore with the promise that he would notify him as soon as they found something. Three weeks went by and finally the old man got a fax from the boat. It read: Sir, sorry to inform you, we found your wife dead at the bottom of the ocean. We hauled her up to the deck and attached to her butt was an oyster and inside it was a pearl worth $50,000...please advise.

The old man faxed back: Send me the pearl and re-bait the trap.

Woody Allen’s orgasmatron was a fake --- http://www.geocities.com/SunsetStrip/Club/9542/sleeper.html  
Now you can test out the real thing!
An American surgeon is trying to recruit women to test his patented orgasm machine, but is having trouble finding volunteers.
Siri Agrell, "Volunteers Sought for 'Orgasmatron'," National Post --- http://www.nationalpost.com/scienceandtech/story.html?id=0BCAB66A-0918-4D66-B700-893AC24C126D 

Christmas at the Neverland Ranch

Everybody knows a turkey and some mistletoe
Help to make the season bright
Tiny tots with their eyes all aglow
We'll find it hard to sleep tonight
They know that Michael's lipstick is really red
He's loaded lots of toys and goodies on his bed
And every mother is gonna say
That one day Michael may really pay
And so I’m offering this simple phrase
To kids from one to ten plus two
Although it's been said
Many times, many ways
Merry Christmas to you

Now I know I've got too much free time on my hands.

Australian Jingle Bells forwarded by Linda Kidwell 

>>> lkidwell@CSU.EDU.AU 12/9/2003 5:32:27 PM >>>

Bob,
I haven't found a recording, but here's the Australian version of jingle
bells (translations (*) follow):

Dashing through the bush
in a rusty Holden ute*
Kicking up the dust
Eskie in the boot*
Kelpie by my side
singing Christmas songs
It's summertime and I am in my singlet, shorts and thongs*
Oh!
Jingle bells, jingle bells, jingle all the way.
Christmas in Australia on a scorching summer's day, Oh!
Jingle bells, jingle bells, Christmas time is beaut!
Oh what fun it is to ride in a rusty Holden Ute.

Engine's getting hot, we dodge the kangaroos,
The swaggie* climbs aboard, he is welcome too.
All the family is there, sitting by the pool,
Christmas day the Aussie way, by the bar-b-que
(repeat chorus)

Come the afternoon, Grandpa has a doze,
the kids and Uncle Bruce are swimming in their clothes.
The time comes round to go, we take a family snap*,
And pack the car and all shoot through* before the washing up!
(repeat chorus)

* Holden ute = Holden brand pick-up truck
Eskie in the boot = cooler in the trunk
Singlet = tank top, thongs = flip flops
Swaggie (swagman, as in Waltzing Matilda) = laborer in the bush or
outback, who travels looking for work, carrying his bedroll (or swag) with
him (apologies to real Aussies if I've not got it quite right)
family snap = family photo
shoot through = leave quickly

But I must say, I'll miss my white western New York Christmas as I bask in
the sun!  Really!

Cheers,
Linda

Note from Bob Jensen
There's a great Australian Slang Dictionary at http://www.koalanet.com.au/australian-slang.html 

G (for good) Rated Christmas Greetings ---  http://ww10.e-tractions.com/snowglobe/globe.htm  

A nice card from Paula --- http://www.jacquielawson.com/viewcard.asp?code=2846468613 

The card below has nothing to do with accounting, but it does illustrate clever multimedia.  It’s a little bit like tickling Elmo or the Pillsbury Doughboy!

Merry Christmas

Be sure to shake the globe with your mouse --- http://ww10.e-tractions.com/snowglobe/globe.htm

Kind of brightens the year after scanning all the dreary news.  
A slightly more interactive XMAS card is at http://holidays.blastcomm.com/ 

Happy New Year --- http://www.trinity.edu/rjensen/NHcottage/XMAS2003.htm

And that's the way it was on December 16, 2003 with a little help from my friends.

Jesse's Wonderful Music for Romantics --- http://www.jessiesweb.com/
(You may have to hit the play button at the very bottom of the page.)

I highly recommend TheFinanceProfessor (an absolutely fabulous and totally free newsletter from a very smart finance professor) --- www.FinanceProfessor.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

For accounting news, I prefer AccountingWeb at http://www.accountingweb.com/ 
I also like SmartPros at http://www.smartpros.com/ 

Another leading accounting site is AccountingEducation.com at http://www.accountingeducation.com/ 

Jack Anderson's Accounting Information Finder --- http://www.umsl.edu/~anderson/accsites.htm

Gerald Trite's great set of links --- http://www.zorba.ca/bookmark.htm 

Paul Pacter maintains the best international accounting standards and news Website at http://www.iasplus.com/

The Finance Professor --- http://www.financeprofessor.com/about/aboutFP.html 

Walt Mossberg's many answers to questions in technology --- http://ptech.wsj.com/

How stuff works --- http://www.howstuffworks.com/ 

Bob Jensen's video helpers for MS Excel, MS Access, and other helper videos are at http://www.cs.trinity.edu/~rjensen/video/ 
Accompanying documentation can be found at http://www.trinity.edu/rjensen/default1.htm and http://www.trinity.edu/rjensen/HelpersVideos.htm 

Click on www.syllabus.com/radio/index.asp for a complete list of interviews with established leaders, creative thinkers and education technology experts in higher education from around the country.

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  

December 3, 2003

 Bob Jensen's New Bookmarks on December 3, 2003
Bob Jensen at Trinity University 

A Poem for Erika --- http://www.trinity.edu/rjensen/NHcottage/NHcottage.htm#Visiting

Bob Jensen's New Wheels for XMAS (turn the speakers up) --- http://www.jessiesweb.com/chev.htm 

Jesse's Wonderful Music for Romantics (You have to scroll down to the titles) --- http://www.jessiesweb.com/
Especially Listen to An Irish Blessing at http://www.jessiesweb.com/blessing.htm 

Forwarded by Paula Ward (Music with a message)
Dirt Roads --- http://www.dobhran.com/greetings/GRinspire315.htm 
America From the Sea --- http://www.jacquielawson.com/viewcard.asp?code=1483260750 

Quotes of the Week

"I believe this (mutual fund rip-off) is the worst scandal we've seen in 50 years, and I can't say I saw it coming," said Arthur Levitt, the former chairman of the Securities and Exchange Commission for nearly eight years under the Clinton administration. "I probably worried about funds less than insider trading, accounting issues and fair disclosure to investors" by public companies.
Stephen Labaton --- http://www.trinity.edu/rjensen/fraud.htm#Cleland 

Illegal or unfair trading isn't hard for directors (or the SEC) to spot, says New York Attorney General Eliot Spitzer, who brought the first of these scandals to light.  They just have to compare their funds' total sales with total redemptions.  When the two are about the same, skimming might be going on.  I asked Lipper, a fund-tracking service, to list the larger funds where redemptions reached 90 to 110 percent of sales.  It found 229, some looking obviously churned.
Jane Bryant Quinn --- http://www.trinity.edu/rjensen/fraud.htm#Cleland 

Churning refers to the practice of creating two classes of investors by a surprisingly large number of mutual funds.  The favored traders buy fund shares at “stale prices” that are a few hours old and lower than “fresh prices.”  They then sell to  collect a “rigged profit.”  The SEC was aware this was going on and allowed it to continue.  Why?

One thing your can count on:  When you invest, a lot of the people you trust are going to cheat.  Billions of investor dollars whirl through the system.  It's all too easy for insiders to stick their hands into that current and grab.  We're not talking about a bad apple here and there.  Cheating runs through Wall Street's very seams --- even in the sainted mutual funds.
Jane Bryant Quinn --- http://www.trinity.edu/rjensen/fraud.htm#Cleland  

But Wall Street's Lobbyists Still Have a Firm Grip Where it Counts
While Representative Baker pushes his bill in the House, the Senate is not expected to take up a measure before next year. Some lawmakers have filed bills, but Senator Richard Shelby, the Alabama Republican who heads the Senate banking committee, has said he is not convinced of the need for new laws.
Stephen Labaton, "S.E.C. Offers Plan for Tightening Grip on Mutual Funds," The New York Times, November 19, 2003 --- http://www.nytimes.com/2003/11/19/business/19sec.html 

The White House is Holding Less Firm
THE WHITE HOUSE SAID it will impose temporary quotas on bras made in China. The dollar slid to a record low against the euro on news of the quota plan and a drop in foreign purchases of U.S. securities
Neil King, Jr. and Dan Morse, The Wall Street Journal, November 19, 2003, Page 1 --- http://online.wsj.com/article/0,,SB106917162849633800,00.html?mod=home_whats_news_us 

When you see that spark, you feel that heat, don't back away from it. Jump in with both feet and enjoy the feeling, enjoy the flames that will set your spirit on fire. It may make you sweat, but your heart won't grow cold.
Jesse, "Standing Outside the Fire" --- http://www.jessiesweb.com/fire.htm 

The secret of joy in work is contained in one word - excellence. To know how to do something well is to enjoy it.... Pearl Buck. as quoted by Mark Shapiro in a recent message --- http://irascibleprofessor.com/comments-11-18-03.htm 

Nothing is impossible for the man who doesn't have to do it himself.
A.H. Weiler

My future starts when I wake up every morning... Every day I find something creative to do with my life.
Miles Davis

Making the simple complicated is commonplace; making the complicated simple, awesomely simple, that's creativity.
Charles Mingus

Freud might thus have been right about the reason for what he thought he had observed about trauma and memory. But it looks as though he was wrong about the mechanism. The evidence, though limited at the moment, suggests that memories are not repressed. Rather, they are never formed in the first place. Obviously, no psychiatric technique can recover something that was not there to start with. That is something of which the courts should be acutely aware when they assess the credibility of witnesses. It is also something psychiatrists may care to ponder when they are trying to dredge up “forgotten” childhood memories.
Bryan Strange, Proceedings of the National Academy of Sciences (See Below)

One cannot say it is pleasanter to look at a battle than at a merry-go-round, but there can be no question which draws the larger crowd.
George Bernard Shaw as quoted in a recent email message from Patricia Doherty 

We lie in order to tolerate our existence and, most of all, we lie to ourselves.
Elena Ferrante

FOR MBAs, THE FAMINE IS OVER Spring 2003 grads find that job offers are finally starting to come in.
From B-School News newsletter from Business Week --- BusinessWeek MBA Express [BW_MBA_Express@newsletters.businessweek.com] 

As traditional Christianity falters in predominantly-white industrialized nations, what religious movement ignited over the last decade among students studying under leading scientists and other top faculty members in the United States?
See "Cross Cultural Diversity" below.

Intravenous doses of a synthetic component of “good” cholesterol reduced artery disease in just six weeks in a small study with startlingly big implications for treating the nation’s No. 1 killer. “The concept is sort of liquid Drano for the coronary arteries,” said Dr. Steven Nissen, a Cleveland Clinic cardiologist who led the study.
MSNBC News, November 4, 2003 --- http://www.msnbc.com/news/989243.asp?0cl=cR 

Fannie Mae had losses of $237 million from soured mortgage investments during the first nine months of 2003, with nearly half of the losses coming from its portfolio of manufactured-housing loans, according to a new federal filing.
Patrick Barta, The Wall Street Journal, November 17, 2003 --- http://online.wsj.com/article/0,,SB106902254027452700,00.html?mod=home%5Fwhats%5Fnews%5Fus 
Bob Jensen's threads on the accounting scandals at big Fannie and her brother Freddie Mac are at http://www.trinity.edu/rjensen/caseans/000index.htm 

The disaffection can be gauged in recent opinion surveys. Last month, a Harris poll found that the percentage of Americans who saw scientists as having "very great prestige" had declined nine percentage points in the last quarter-century, down to 57 from 66 percent. Another recent Harris poll found that most Americans believe in miracles, while half believe in ghosts and a third in astrology — hardly an endorsement of scientific rationality.
William J. Broad and James Glanz, "Does Science Matter?" The New York Times, November 11, 2003 --- http://www.nytimes.com/2003/11/11/science/11MATT.html 
The above article mostly focuses on the threat of fundamentalist dogma on the future of science and discovery.

Poetry adds life to life.
Mario Luzi

I went to a party, Mom, I remembered what you said.
You told me not to drink, Mom, so I drank soda instead
I really felt proud inside, Mom, the way you said I would.
I didn't drink and drive, Mom, even though the others said I should.
I know I did the right thing, Mom, I know you are always right.
Now the party is finally ending
Mom, as everyone is driving out of sight.
As I got into my car, Mom, I knew I'd get home in one piece.
Because of the way you raised me, so responsible and sweet.
I started to drive away, Mom, but as I pulled out into the road,
the other car didn't see me, Mom, and hit me like a load.
As I lay there on the pavement, Mom, I hear the policeman say,
the other guy is drunk, Mom, and now I'm the one who will pay.
I'm lying here dying, Mom.. I wish you'd get here soon.
How could this happen to me, Mom? My life just burst like a balloon.
There is blood all around me, Mom, and most of it is mine.
I hear the medic say, Mom, I'll die in a short time.
I just wanted to tell you, Mom, I swear I didn't drink.
It was the others, Mom. The others didn't think.
He was probably at the same party as I.
The only difference is, he drank and I will die.
Why do people drink, Mom? It can ruin your whole life.
I'm feeling sharp pains now. Pains just like a knife.
The guy who hit me is walking, Mom, and I don't think it's fair.
I'm lying here dying and all he can do is stare.
Tell my brother not to cry, Mom. Tell Daddy to be brave.
And when I go to heaven, Mom, put "Daddy's Girl" on my grave.
Someone should have told him, Mom, not to drink and drive.
If only they had told him, Mom, I would still be alive.
My breath is getting shorter, Mom. I'm becoming very scared.
Please don't cry for me, Mom. When I needed you, you were always there.
I have one last question, Mom, before I say good bye.
I didn't drink and drive, so why am I the one to die?
Drunk Driving Poem by an unknown Armenian teen --- http://www.armenianteens.com/poems/drunkdriving.php 

Bob Jensen's working draft of accounting and finance scandals for October-December 2003 can be found at http://www.trinity.edu/rjensen/fraud123103.htm 

The Senate is where industries take their last-ditch, high-lobby stances --- http://banking.senate.gov/index.cfm?Fuseaction=Hearings.Detail&HearingID=76
November 14, 2003 Update:  
See the lobbying is already paying off --- for Senators
"Senator Urges Caution On Accounting Reform," SmartPros, November 14, 2003 --- http://www.smartpros.com/x41354.xml

Question
Who are the highest paid accounting professors on both nine-month and twelve-month bases?

Answer
This is probably impossible to answer without leaving out some persons whose compensation is not listed anywhere from public sources.  But it would be interesting if AECMers could supply possible candidates.  I urge any respondents, however, to only provide answers from public sources along with references to these sources.

One candidate is Douglas Cloud at Pepperdine University .  His salary for 2001/2002 was $283,634 plus estimated benefits of $20,803.  I assume this is on a nine-month basis, but I do not know for sure.  To my knowledge, I’ve never met Dr. Cloud, but I do congratulate him and his alma mater (Arizona State University),

I got the above information by when glancing over “Executive Compensation,” Special Supplement, Chronicle of Higher Education, November 14, 2003 --- http://chronicle.com/chronicle/v50/5012guide.htm 

There are many limitations to the above database when searching for highest paid faculty.  These include the following:

1.  The title of the periodical is “Executive Compensation,” but some of the persons listed are not in administrative positions.  Administrative titles are generally given, and when the person is not in administration they are listed as
   “Professor of ____.” 
   
   
   
2. Salaries of faculty from public colleges and universities are generally not available, since the database includes only the highest paid person on each campus, and that is usually the CEO.
   
   
   
3. The top few ( three to five ) highest paid persons in private universities are given.  However, it is not easy to distinguish nine versus twelve month appointments.
   
   
   
   
4. Most of the highest paid persons are top administrators or medical school professors.  However, among the deans that made the listings, the deans at colleges of business are the most frequent deans listed among the highest paid persons.
   
   
5. It is easy for some accounting professor making more than Professor Cloud at Pepperdine to be left out of the listings.  The reason is that some of the top-paying private universities have very high pay scales such that the lowest paid person listed may be making over $500,000 per year.  Hence and accounting professor who makes only $400,000 in that university got beat out of the top rankings by his schools top administrators, medical professors, or football coaches.
   
   
6. One interesting outcome was at Baylor University .  Although Baylor has a medical school, it’s highest paid persons other than the CEO were football coaches.  This was not common among private colleges and universities.  It may be the case with many large public universities, but there is not as much data for public institutions vis-à-vis private institutions.  It would seem that Baylor isn't getting much bang for the buck here (sigh).
   
   
   
7. One of the higher paid professors is a professor of finance from Northwestern University who makes over $500,000 per year.
   

Question
Just how comparable are the total compensation (salaries + benefits) at “Executive Compensation,” Special Supplement, Chronicle of Higher Education, November 14, 2003? --- http://chronicle.com/chronicle/v50/5012guide.htm 
Hint:  I think all or most of this data comes from IRS 990 forms that are made public by the U.S. Government --- http://www.guidestar.org/index.jsp 

Answer
Without inside information, the total compensation packages of Professor X versus Professor Y should never be compared. Most likely the total IRS 990 compensation of Administrator X versus Administrator Y cannot be compared, especially for the top administrators of a university. For example, in my university the top administrators all get large houses on campus that are fully maintained inside and outside. Some, I think, also get free automobiles, although I'm not certain whether the almost-costless deals from a local car dealer continue to be in effect. These perks can usually be justified (e.g., because administrators do more off-campus driving and have more business entertaining). But they are also personal benefits that are not included in the IRS 990 benefits reported in the above "Executive Compensation" data. Also the top administrators have a greater chance to bond with the super rich, especially those on the Board of Trustees. This sometimes leads to free club memberships, vacations in luxury resorts, cruises, and family trips on private jets. Actually these bondings increase the chances of large gifts to a university, and as such should be encouraged. But they also lead to unreported perks in the above data that undermine attempted IRS 990 comparisons.

The majority of the highest paid college employees in the IRS 990 database are top administrators.  Since no two top administrators of a university get the same undisclosed benefits, it is almost impossible to compare administrator compensations.  It becomes more feasible for lower-level administrators such as deans who do not generally receive free housing, automobiles, and deferred compensation deals given to top administrators.  

There next set of highest paid university employees are usually professors of medicine when a medical school is part of the university.  Without inside information, it is literally impossible to compare the IRS 990 compensation of any two professors of medicine.  Their compensation arrangements differ vastly between different medical schools and even departments within the same medical school.  Some medical professors receive rather modest contracted salaries and are also allowed to bill patients separately for services performed in the university's hospital.  Others cannot bill patients directly, but they have complex revenue sharing arrangements.  Years ago when I was visiting a university, my neighbor was a hand surgeon on the faculty of the medical school.  His salary from the university was quite modest, but at the end of each year he received a revenue sharing that was always more than ten times his salary.  Medical schools are not consistent in the way that they reward faculty.

Hence, comparisons of nearly all the reported highest paid college employees in the entire IRS 990 database are very, very tenuous at best.  I would not even attempt to compare top administrators or professors of medicine.  The other professors and deans included in the database probably are more comparable in terms of IRS 990 compensation.  One slight problem might be unreported discretionary expense funds.  For example, one of the ways top research universities attract faculty is with expense allowances of as much as $30,000 per year in addition to salary and other benefits.   Since it is common for such faculty to include family on luxurious "business trips," it becomes somewhat difficult to compare faculty compensation in the above database without knowing more about undisclosed expense allowances.  And even if two faculty receive the same $30,000 expense allowance, one might spend it all on research computing equipment and the other might take his family to a conference at a ski resort in Switzerland or at a beach in southern France.  Another problem is soft money for summer stipends or affiliations with outside organizations that pay generously for summer research.

An even bigger problem for comparing IRS 990 compensation numbers is the consulting that results for being affiliated with a prestigious university.  The Harvard Business School, for example, has some training and other consulting agreements with top corporations that continue year after year.  Just being on the faculty affords an opportunity to tap into these "consulting" deals that may pay more than the Harvard salary.  Thus if your salary is $250,000 from No-name university's endowed chair, don't assume you are earning more than Assistant Professor X from Harvard who purportedly receives a $180,000 salary.  Add in her expense allowance, her summer stipend, and her consulting income that is only available because she's at the Harvard Business School, and she's likely to be making nearly twice as much as you at less than half your age.  Her problem is not opportunity for compensation.  Her problem is getting tenure at Harvard!

Time Magazine's pick for the Coolest Inventions 2003 --- http://www.time.com/time/2003/inventions/ 
I can't imagine that I'd care much to be loved by a robotic cat.

Pruning the Ivy

Budget deficit forces Yale University spending cuts due to a  $30 million shortage (resulting in the planned firing of over 700 non-tenured faculty and staff) --- http://www.yaledailynews.com/article.asp?AID=23812 

Cornell University's four state schools will soon increase tuition and decrease research opportunities in an effort to narrow the financial gap --- http://www.yaledailynews.com/article.asp?AID=23943 

Budget Crisis at MIT --- http://www.theday.com/eng/web/newstand/re.aspx?reIDx=097b8ff4-3be0-4cd7-9a99-dee924a7e0ae 

Question
What are two of the major contributing factors in these crises? 

Answer
Lower endowment returns and increased medical insurance costs.

You can look for huge increases in tuition at MIT and the Ivy League schools and most other public and private colleges and universities.

Question:
Is the AACSB International cheapening its currency? --- http://www.aacsb.edu/ 

Answer:
On November 30, I had a chance encounter with a former doctoral student who went on to become a leading research partner in one of the largest international accounting firms. He requested that I take a look at a Website and pass the URL along to you if I agreed that the AACSB is lowering the bar on program accreditation in general and in particular accreditation of accountancy programs. His point is that this is part of an alleged trend at the AACSB to place revenues ahead of high standards in a determined AACSB effort to expand both in the U.S. and in the rest of the world. The implication is that it is not possible to become the world's accreditation body without watering down the standards.

Whatever the allegations, you judge for yourselves as to whether AACSB standards for both business education and accounting education accreditations are being watered down --- http://www.aacsb.edu/accreditation/accounting/standardsgrp/default.asp 

Pay particular attention to the Business Accreditation Standards adopted in April 2003. Then proceed to the Working Draft of Accounting Accreditation Standards.

In fairness, professionals who have to write standards face the dilemma that highest standards are not necessarily optimal if they become “the highest apples on the tree that the gatherers cannot reach.”  At the same time, opening the floodgates to education programs of highly questionable quality and merit cheapens the currency.  For example, who cares about the “Good Housekeeping Seal of Approval” if all you have to do to earn it is pay for advertisements in that magazine?

Of course, the bottom line really becomes one of enforcement of whatever standards are set.  The AACSB changed its policy some years ago that accreditation is to become more flexible in terms of mission rather than fixed standards.   This is fine and good as long as the quality bar is not lowered to accredit programs of questionable merit.  Instructors who give all A grades in courses where virtually no student ever withdraws eventually lose credibility.  The same can be said for education program accreditation.  

December 1, 2003 reply from Roger Collins [rcollins@CARIBOO.BC.CA]

Bob, I forwarded your note to an economist friend of mine. Here is his response....

It surely must be absolutely clear to all and sundry that AACSB "lowered the standards" back in the 1990's when they (for example) relaxed requirements for faculty PhD's and publication output depending on "mission-driven" programs.

AACSB was of course losing schools to ACBSP, which had (shall we say) a much more "flexible" approach to accreditation -- essentially -- give us the money.

Was/is that bad?

Those who argued that faculty PhD and publication requirements were just screening devices little related to the quality of the education students were receiving did have a point -- but doesn't that sound like the traditional UCC whine from many of our colleagues without doctorates.

My own preference would have been for AACSB to focus on 'elite' schools and programs, even if that meant handing over a share of the market to ACBSP on a platter. There are no perfect proxies for educational quality, but that's life ... and it doesn't mean we are better off with a bunch of members getting accreditation based on saying that "we are deliberately choosing not to meet the standards AACSB used to apply."

As you know, I have long been interested in not-for-profit organizations and their objective functions, so maybe I'll get around to a paper on the subject some day.

With accountants having professional examinations to determine who shall ultimately be admitted to the accounting club, they don't have nearly as much to worry about as the warmer-and-fuzzier disciplines. Jim Regards,

Roger

Roger Collins
UCC School of Business

Question
Have any of you tried the Migo? --- http://www.4migo.com/ 
A demo is available at the above site.

Walt Mossberg gives this a terrific review in "You Can Lug Home Your Office Computer Inside Your Pocket," The Wall Street Journal, November 20, 2003, Page B1 ---  http://snurl.com/MossbergMigo

A new $150 gadget about as big as your thumb, called the Migo, lets you do just that.

You just plug the little Migo into the USB port of your office PC -- or any other Windows PC you choose -- and software embedded on the device will copy onto the Migo your recent Outlook e-mail, Web-page "favorites," key files or folders you designate, even your desktop icons and wallpaper.

Then, when you get to any other PC where you'd like to work -- at home, at a hotel business center, Internet cafe, etc. -- you plug the Migo in again and enter your password.

In seconds, this "guest" machine is transformed into a partial clone of your original PC.

Your own desktop icons and wallpaper replace the ones that were there before. Your own e-mail shows up in Outlook instead of the e-mail that was there before. Your own Internet favorites show up in the second machine's Web browser instead of the favorites that were there before. And your own key files show up in a desktop folder and can be opened in Microsoft Office or other applications.

When you're done working on the second PC, you just log out of the Migo and remove it. The machine you were using reverts to its original state. And when you return to your original PC, the Migo updates its files to reflect any changes you made.

I have been testing the Migo for a week or so, using six different Windows PCs, and I really like it. There are a few small downsides, but in general it works as advertised.

The Migo, made by Forward Solutions of San Ramon, Calif., is based on a popular new type of computer storage called a keychain drive. These are pocket-size devices stuffed with memory chips that can hold computer files.

Many people already use keychain drives that cost much less than the Migo to move key files between different PCs. But Migo vastly improves this process, because it comes with synchronization software that's embedded right in its hardware, along with an embedded security system that protects your files.

With a cheap, plain-vanilla keychain, it would take a lot of work to replicate as much of the original PC experience, including e-mail, bookmarks and wallpaper, as the Migo does. With the Migo, all this happens with a few mouse clicks.

By default, the Migo copies the past 30 days of e-mail in your Outlook inbox, any items on your desktop that have changed in the past 30 days, your wallpaper and your Internet Explorer browser favorites. A simple interface will let you customize this. You can choose to copy more or fewer days of e-mail, or e-mail from Outlook folders other than the inbox. You can select specific files or folders to copy, or certain types of files and not others.

The software monitors the total size of the material you want to copy and warns you if it will exceed the capacity of the Migo. Currently there are two models: a 128 megabyte model that sells for $150 and a 256 MB model for $200. The company plans a 512 MB model by the end of the year, and models with more than a gigabyte of storage in 2004.

In my tests with a 256 MB model, I found I could pack in plenty of e-mail and lots of key files. Migo stores all of your stuff in a secure portion of the device that can be accessed only with a password, if you opt for password protection.

Continued in the article.
 

November 20, 2003 reply from David R. Fordham [fordhadr@JMU.EDU] 

Bob (et al):

I haven’t tried Migo, but I can put in a personal testimonial about the convenience of the “key-disk” “drives” that the Migo is based upon. “Two Thumbs Up.”

I have fallen in love with my key disks! I have four or five of various sizes. The 128Mb one was a gift at a conference. My school purchased a 64Mb model for all faculty (since we decided to abandon Zip drives because of the “sudden-click-death syndrome”), and I received a “free” 64Mb one with a Dell computer I recently purchased. I purchased another 128Mb on my own, and am planning to get a 256Mb as soon as it drops below $50. (The 128Mb one was $30 six months ago, so I expect the 256Mb model to be there soon.)

These little things work amazingly well, and are hassle-free. You just plug them in and presto, a new disk drive appears under the “my computer” icon, including all of the drop-down “Save” dialog boxes.

I use them for carrying files from my office to the classroom (saves having to log-in to the network), from the recording studio to my office (for Tegrity presentation recordings), and for taking work home. Neat, clean, hassle-free, -- just the way I like my technology!

The Migo sounds like it automates quite of a bit of file selection, copying, setting modification, and default changing for you, in addition to copying your files. For someone who is currently doing all of that themselves, the additional convenience might be worth the additional price.

Bob, you may have stumbled upon the next Microsoft acquisition!

David R. Fordham
PBGH Faculty Fellow
James Madison University

 

Hi Jerry,

Actually, I was in New Hampshire last week and got caught up in a raging blizzard. Since the temperature was not very cold, it was actually fun walking against the 35 mph wind in a snow storm (so long as I stayed on a known path in the woods.)

I will forward your message to the AACSB. Keep on blogging!

Bob

-----Original Message----- 
From: Gerald Trites [mailto:gtrites@zorba.ca]  
Sent: Monday, December 01, 2003 7:57 AM 
To: Jensen, Robert Subject: Bolg

Hi Bob,

I hope you're keeping well. We have our first snow of the year falling outside. It looks like a long winter coming up. But I guess you're in Texas now, so can still chuckle at us northerners!

I thought you might be interested in my new blog, which is referenced below. I've been wanting to set one up for some time. I think blogs are a potentially useful way to record one's research travels, and might even be useful and interesting to others with similar research interests. There's not much in it yet, but over the next few months, I hope to make it into something useful.

All the best,

Jerry _____________________________________ 
Gerald Trites, FCA ---  http://www.zorba.ca  
The Trites E-Business Blog - http://www.zorba.ca/blog.html 

Sun refugee Bill Joy talks about greedy markets, reckless science, and runaway technology. On the plus side, there's still some good software out there.

"Hope Is a Lousy Defense," By Spencer Reiss, Wired Magazine, December 2003 --- http://www.wired.com/wired/archive/11.12/billjoy.html 

There are geeks and then there's Bill Joy - 49-year-old software god, hero programmer, cofounder of Sun Microsystems and, until he quit in September, its chief scientist. Beginning in 1976, he spent zillions of hours in front of a keyboard, coding the now-ubiquitous Berkeley strain of the Unix operating system; then he godfathered Sun's Java programming language and helped design servers that were the Internet's heaviest artillery. In the early 1990s, he kept his job but bolted Silicon Valley, "leaving the urgent behind to get to the important," he says. In 2000, he wrote the Wired cover story "Why the Future Doesn't Need Us," a Cassandra cry about the perils of 21st-century technology and a striking display of ambivalence from a premier technologist. Now, at home 8,000 feet up in Aspen, Colorado, Joy talks about building a technological utopia while worrying about a techno-apocalypse.

WIRED: We're tempted to say, "End of an era."
JOY: I don't see it that way. I try to work on things that won't happen unless I do them. Not all those things are strongly advantaged by my being at Sun.

Still, 21 years at Sun. Did you get a gold watch?
They gave me a clear plastic globe or something.

And now Scott McNealy is the last founder left, right?
We're all still alive.

I mean, left at the company.
We're still there in spirit. There are an awful lot of good people at Sun who have been there a long time. Sometimes, founders leaving is a good thing. You start to get in the way.

No doubt, but you were pretty loosely tethered at the best of times.
I've always said that all successful systems were small systems initially. Great, world-changing things - Java, for instance - always start small. The ideal project is one where people don't have meetings, they have lunch. The size of the team should be the size of the lunch table.

You're doing a startup?
Did I say that? Well, maybe.

But innovation is supposed to be dead.
Nonsense. Moore's law still has at least a decade to go with conventional silicon. That's a factor of 100 in performance, which means that with some work to make the algorithms run faster, we've got maybe a factor of a thousand improvement still to come. If you give me machines that are a thousand times as powerful as today's at the same price, I ought to be able to do something radically better. Thirty years ago a supercomputer was 80 megahertz. Now a personal computer is 2 gigahertz, and yet the software isn't 25 times better. I just got a new Mac with two 2-gigahertz processors, 8 gigabytes of memory, and a half a terabyte of internal disk.

Good for Apple. So what?
So you have the ability to hold a huge simulation all in memory - a database becomes a data structure. Add 64-bit computing and I can do breathtaking visualization. But that's not a space I'm going to go into, by the way. People's expectations in three dimensions are so high. On the other hand, existing operating systems, especially the ones provided by the reigning monopolist here, are deeply flawed. So there's enormous opportunity.

Is that something that you'd want to take on?
Jini networking technology was a partial attempt. Rather than writing distributed applications, you write a program - the whole system is an application program. But Jini was a solution to a problem that people didn't know they had.

Which was?
Reliable and secure systems. We all know that now - 4,000 known Microsoft viruses later, The Wall Street Journal says.

And yet you've been famously cool about Linux.
Re-implementing what I designed in 1979 is not interesting to me personally. For kids who are 20 years younger than me, Linux is a great way to cut your teeth. It's a cultural phenomenon and a business phenomenon. Mac OS X is a rock-solid system that's beautifully designed. I much prefer it to Linux.

What about the open source idea in general?
Open source is fine, but it doesn't take a worldwide community to create a great operating system. Look at Ken Thompson creating Unix, Stephen Wolfram writing Mathematica in a summer, James Gosling in his office making Java. Now, there's nothing wrong with letting other people help, but open source doesn't assist the initial creative act. What we need now are great things. I don't need to see the source code. I just want a system that works.

And that beats Windows.
My goal is to do great things. If I do something great, maybe it'll beat Microsoft. But that's not my goal. I find Windows of absolutely no technical interest. They took systems designed for isolated desktop systems and put them on the Net without thinking about evildoers, as our president would say.

Still, a lot of people have lost a lot of money over the years shorting Microsoft.
We're just lucky that no one has sent around a virus that erases people's disk drives. I sure hope that doesn't happen, but it's not exactly hard to imagine someone doing it. And hope is a lousy defense.

At last, a warning about impending technological disaster. Are you more or less worried than when you wrote "Why the Future Doesn't Need Us"?
My biggest worry then was that people weren't paying attention. Obviously 9/11 changed that, but I'm not sure we've learned the right lessons. We can't go out and rid the world of evil, as our president seems to think. These technologies won't stop themselves, so we need to do whatever we can to give the good guys a head start. And we still don't get it about epidemics. Even SARS was just a TV story about a bunch of people wearing masks.

But the future really does need us, right? Someone has to write the software.
Well, that was Wired's title, not mine. But I stand by everything I wrote. I just wish people reading it on the Web could tell more easily when it's me speaking and when I'm quoting someone else - the Unabomber, for instance. Such is the fate of the engineer: hoist by my own device.

 

Surprise! Surprise!  Grading Does Affect Course Dropping and Lowered Course Standards

"Another Route to Grade Inflation," by Tina Blue, The Irascible Professor, November 18, 2003 --- http://irascibleprofessor.com/comments-11-18-03.htm 

I try to maintain standards and to hold the line against grade inflation, I really do.

I am an adjunct faculty member, which means, of course, no tenure. That also means that student evaluations play a significant role when it comes time for the department to decide on renewing my contract. We adjuncts are always at risk of losing our jobs if we annoy too many students.

But idealist that I am, I still act as though teaching neat stuff in an engaging way will keep most students on my side. I won't pretend that my standards are as rigorous as they were, say, twenty years ago, but I still do have standards, and I do try to stick to them, no matter how much pressure is applied or from what source.

What that means is that I can actually be caught marking C's on mediocre essays, even though I am all too uncomfortably aware that some of my colleagues would give the same papers B's or even A's.

So imagine my surprise when I glanced over my final grade sheets this past semester and discovered that I had only given three C's in one class and four in another!

Surely that wasn't possible. I distinctly recalled marking quite a few C papers during the semester. So I checked my final class rosters against my grade book. I noticed one thing immediately: there at the end of the semester, my section enrollments were very small. That fact had registered with me more or less as I marked finals and recorded final grades, but at the end of the semester my awareness of such details is swamped by the rush to get all my grading done and to turn in the grade sheets in by the deadline.

But the fact is, my classes have always been overenrolled. Like most teachers, I inevitably lose a few during the semester, but not all that many.

This past semester, though, my classes had shrunk significantly. In each of my "Introduction to Poetry" sections, I had started out with 45 students. But by the end of the semester, I had only 22 in one class and 25 in the other. That degree of shrinkage had never happened to me before.

As I compared my final rosters with the grade book, however, I discovered who it was that had dropped my course.

Almost every student who was getting a C in the course, or in danger of getting a C, had dropped out. Even a few that looked as though they were likely to receive B's had dropped the course.

No wonder almost everyone who stayed through the entire course received either an A or a B final grade. Nearly all the C students had abandoned ship.

The thing is, I know that many of the students who dropped my course were actually enjoying it. But as I was told by one girl I ran into a couple of weeks after she dropped the class, a lot of them just don't feel they can risk getting a "bad" grade -- and in today's academic environment, a C is definitely a bad grade, In fact, a B might even be low enough to seriously damage their records, cost them their scholarships, or hurt their chances of getting into their preferred major or into the graduate program of their choice.

I think this puts an intolerable burden on our shoulders. We should be able to grade our students fairly, without worrying that giving out anything less than A's will destroy some kid's life.

A lot of schools and majors effectively "redline" their applicants at a certain outrageously high GPA. For example, students who want to major in physical therapy, social welfare, education, or any one of a number of other popular majors here at KU are told that they need to maintain a certain GPA to be considered. Often that GPA seems to be set quite reasonably -- usually at 2.5, sometimes at 3.0

But in reality, students with less than a 3.5 GPA are not likely even to be considered for admission to their chosen fields. Their applications are tossed as soon as their ordinary GPA is noted.

And since the pool of applicants often includes a large number of students with perfect or near-perfect GPA's, even a student with, say, a 3.5 GPA, might not have that great a chance of being admitted.

But a lot of those stellar GPA's are achieved and maintained by the decidedly weasel-like expedient of dropping out of every single course that is in any way challenging, and diligently shopping for "pud" courses and for instructors known to give easy grades. You can't really blame students for doing this when the majors and professional schools encourage grade shopping. If all that matters is grades, then all that will matter to students is grades.

Unfortunately, even as I give a student an honest C -- sometimes even a rather generous C -- I know that he or she will be competing with students who are getting much higher grades for the same quality of work.

And as soon as he realizes it, he will probably drop my course and switch to the instructor who is giving that other guy such lovely grades.

Tina Blue is a lecturer in English at the University of Kansas. She also publishes the "Teacher, Teacher" web site.

Academic Sharing Site of the Week

The University of North Carolina has a wealth of information available on Ibiblio, its massive digital library. And it's free. Michelle Delio reports from Chapel Hill, North Carolina.

"Where Sharing Isn't a Dirty Word," Wired News, by Michelle Delio, Wired News, November 15, 2003 --- http://www.wired.com/news/roadtrip/0,2640,61200,00.html?tw=newsletter_topstories_html 

Ibiblio's staff and contributors rescue documents, videos, audio and image files from dusty archives or attics where few could view them and put them on the Web, where anyone with an Internet connection can retrieve the information.

The library also gives Web space to those who can't host their own sites due to political or financial considerations.

Housed on a couple of racks of thin-client servers tucked into a corner of the University of North Carolina's huge computer room, ibiblio averages about 3 million information requests per day, and the contributor-maintained collections are expanding daily.

Visitors aren't restricted to just browsing the collections, either. They can critique or add information to an existing collection, or create and manage their own collection of information.

"Basically, if you want to share information about almost any subject, ibiblio will be happy to host you for free," said Jones. "The only rules are that whatever you want to share must be noncommercial, legal and have some value to other people."

Ibiblio began its life in 1992 under the moniker SunSITE, with funding from Sun Microsystems and a mandate "to share software and other things of interest," according to an October 1992 press release. SunSITE became MetaLab in 1997, after Sun stopped funding the project. But Jones had a problem with the new name.

"I'm dyslexic. Every time I'd type MetaLab it'd come out as 'meatball.'"

Happily, MetaLab/Meatball was re-christened ibiblio in 2002, when it received a multimillion-dollar grant from the Red Hat-affiliated Center for the Public Domain. Jones occasionally mangles the spelling, but at least it doesn't come out as a recognizably silly word.

Users still flood ibiblio when a new upgrade is released for one of the many open-source software projects that the library hosts, but ibiblio is now much more than just a download site. Jones and his staff want to create a 21st-century library based on open-source ideals.

"We'd like to demonstrate that the best way to protect and preserve so-called intellectual property is to share it freely with everyone," said Jones. "Shared information is enhanced and improved, so its value can only increase. Hoarded knowledge just stagnates."

Some evidence about how and why memories are suppressed!

Freud might thus have been right about the reason for what he thought he had observed about trauma and memory. But it looks as though he was wrong about the mechanism. The evidence, though limited at the moment, suggests that memories are not repressed. Rather, they are never formed in the first place. Obviously, no psychiatric technique can recover something that was not there to start with. That is something of which the courts should be acutely aware when they assess the credibility of witnesses. It is also something psychiatrists may care to ponder when they are trying to dredge up “forgotten” childhood memories.
Bryan Strange, Proceedings of the National Academy of Sciences (See Below)

"Thanks for no memory," The Economist (Print Edition), November 13, 2003 --- http://www.economist.com/science/displaystory.cfm?story_id=2208626 

According to Freud's theory of repression, the mind hides memories of traumatic events in places where they cannot easily be retrieved, in order to prevent overwhelming anxiety. It is these “repressed memories” that the memory-recovering techniques beloved of some psychiatrists aim to unearth.

The existence of repressed memories is taken as a truism by psychiatry. Unfortunately, it has never been verified by rigorous scientific experiment. And that is not a matter of mere academic interest, since memories apparently recovered by psychiatric techniques such as hypnosis—particularly memories of childhood abuse—have sometimes been enough to put people in prison, even when there has not been any corroborating evidence. Moreover, even in cases where an individual has undoubtedly witnessed something traumatic, the reliability of his memories can be critical to convicting the true perpetrator. Witnesses frequently disagree, and this may reflect the way memory forms. Some actual data on the relationship between unpleasant experiences and memory would therefore be welcome.

Bryan Strange and other members of the Emotion and Cognition Group at UCL, have their article published in the Proceedings of the National Academy of Sciences.

In this week's Proceedings of the National Academy of Sciences Bryan Strange, of University College, London, and his colleagues provide some. Rather than abuse their experimental subjects, though, they merely showed them streams of words on a computer screen.

Totalless recall Some of these words (murder, massacre and so on) had bad connotations. Others (meeting, gathering and conference, for example) were emotionally neutral. The subjects of the experiment, who did not know in advance what was required of them, were asked to look at the stream, which was presented one word at a time. Then, when they had been shown it, they were asked to recall the words in it. In the past, this technique has showed that emotionally charged words are more likely to be recalled than neutral ones. What Dr Strange wanted to look at was how well people remember neutral words adjacent to the emotionally charged ones in the stream. He discovered that words immediately preceding emotionally charged ones were less likely to be remembered than normal.

Intrigued, he pushed a little further. Previous work had established that emotion-associated enhancement of memory is caused, at least in part, by the action of stress hormones, in particular norepinephrine, on a part of the brain called the amygdala. He wondered if a similar mechanism was at work in the emotion-associated memory loss the team discovered.

The action of norepinephrine on the amygdala can be blocked by a drug called propranolol. When the researchers repeated their experiments on volunteers who had been dosed with this drug, they found, as expected, that those volunteers did not remember emotional words any better than neutral ones. In addition, however, they found that memory for neutral words which preceded emotional ones improved.

The team was also able to draw on evidence from a patient who suffers from Urbach-Wiethe disease, a rare genetic disorder that can cause damage to the amygdala. They used brain-imaging techniques to confirm that her amygdalas (people actually have two, one in each hemisphere of the brain) were, indeed, damaged. They also measured her cognitive functions—intelligence, attention and both short-term and long-term memory—and found that these were normal. But her memory was not affected by emotion; she remembered emotionally charged and neutral words equally well, regardless of the order they were presented in.

The memory gap The kind of memory Dr Strange studied is called explicit memory. It concerns facts and experiences—knowledge that can be recalled by conscious effort and can be reported verbally. Researchers believe that explicit memory is formed in several steps. The first is translating newly learned information into so-called neural correlates. This does not involve permanent changes to the brain's structure. In the second stage, consolidation, structural changes such as the formation and destruction of connections between nerve cells take place. This process involves the expression of genes and the synthesis of new proteins, and Dr Strange suspects that emotion interferes with these biochemical events. As a result, no memory is formed.

Another line of evidence that supports this interpretation is work on post-traumatic stress disorder (PTSD) carried out by Roger Pitman, of Harvard University. Dr Pitman recently conducted a trial to see if propranolol could prevent the development of this disorder, which afflicts those who have been exposed to horrific events, such as battles or plane crashes, with emotionally disturbing flash-back memories. He reasoned that excessive amounts of stress hormones released at the time of a traumatic event might be responsible for overly strong memory formation. Because memory takes time to form, he conjectured that drugs which block the action of these hormones soon after the trauma might decrease the intensity of the memory. This turned out to be true: a course of propranolol started shortly after an acute traumatic event was able to reduce the symptoms of PTSD one month later.

On the face of it, there is something slightly contradictory about these results. It is odd that the amnesia observed by Dr Strange is for events just before an emotionally charged incident, when what is actually desirable is to wipe away any recollection of the incident itself. But a simple laboratory experiment using what are, after all, ultimately harmless words, is not the same as a case of child abuse or the horrors of war. And it seems clear that the amnesia, as well as the memory formation, is in some way a result of the stress hormones.

What is undoubtedly true is that memory, like everything else in biology, is an evolved, functional response. If individuals tend to be better off by not remembering certain things, natural selection will tend to construct their brains that way. Indeed, the existence of post-traumatic stress disorder suggests that individuals are better off without those memories. And in fact, most people do come out of trauma with their psyches intact, so it is possible that what has happened to PTSD sufferers is that the memory-prevention mechanism has gone wrong.

Freud might thus have been right about the reason for what he thought he had observed about trauma and memory. But it looks as though he was wrong about the mechanism. The evidence, though limited at the moment, suggests that memories are not repressed. Rather, they are never formed in the first place. Obviously, no psychiatric technique can recover something that was not there to start with. That is something of which the courts should be acutely aware when they assess the credibility of witnesses. It is also something psychiatrists may care to ponder when they are trying to dredge up “forgotten” childhood memories.

Note from Bob Jensen
Jessica Lynch's purported inability to remember the most traumatic moment of her life in Iraq comes to mind here.

American Choices: Understanding Foreign Policy Debates (Government, International Affairs) ---  http://americanchoices.org/ 

Big is Better --- to a point!

Hi Jagdish,

I'm sharing this message to explain my love for large files, i.e., why big is sometimes better.

Partitioning some large files and preparing links to subsections is a great idea for obvious reasons. However, as with any type of disaggregation, there are losses as well. I personally make use of this huge Fraud file all the time, and I find that it is more efficient to do word searches on one large file. If I broke it into ten smaller files, I would then have to go to different files to search for a phrase (e.g. "Merrill Lynch") to find all the recorded frauds connected with that phrase.

This reasoning only can go so far. Years ago I received a request from Trinity University's Computing System Director. In those days, I posted my weekly updates to New Bookmarks yearly archive files, e.g., I filed the 1998 updates in one file, the 1999 updates in one file, etc. Our Computing Center said that these files were so huge that outside requests for downloads from the Web server were slowing down the entire system. He requested that I partition those files. He suggested monthly. We compromised on quarterly as you can see at http://www.trinity.edu/rjensen/bookurl.htm 

But the above partitioning into quarters instead of years is a real pain in the butt whenever I want to search those files. Now I have to conduct a phrase search on four times as many files. Whenever I use the search utility for Trinity that covers my entire site, I get way too many hits in most cases, most of them from my own documents (sigh) --- http://www.trinity.edu/index/query.htm 

Bob Jensen

Bob,

I have found your postings absolutely fascinating. Because of my eyesight that seems to be bothering me of late, I thought of printing your fraud page so I could read it from a hard copy. I was horrified to discover that it was 329 pages (reduced size). I was wondering if you had thought about organising the materials by basing it on some sort of an ontological model?

Ontology of frauds ought to be a fascinating topic in itself for research

Regards,

Jagdish

Top Rewritable DVD Drives --- http://www.pcworld.com/reviews/article/0,aid,113276,00.asp 

DVD Burners --- http://www.pcworld.com/reviews/article/0,aid,112912,00.asp 

Bob Jensen's bookmarks on hardware and software --- http://www.trinity.edu/rjensen/bookbob4.htm 

What is the Consumer Price Index (CPI), including its components? --- http://www.bls.gov/dolfaq/blsfaqtoc.htm 

Bob Jensen's threads on economic statistics can be found at http://www.trinity.edu/rjensen/bookbob1.htm#EconStatistics 

From Syllabus News on November 14, 2003

UMassOnline Revenues, Enrollments Up, Up, Up

UMassOnline, the University of Massachusetts's Web-based learning division, announced that online education program revenues and enrollments grew 40 percent and 33 percent, respectively, in 2003. Revenues from the combined online programs at the university exceeded $11 million, up from $7.8 million in 2002, while enrollments reached 13,375, up from 10,039 in 2002. More than 90 percent of the revenues are retained by the UMass campuses to support education and research programs.

The school attributes its rapid growth to the continued addition of new online programs that serve community needs, high levels of online student satisfaction, and its recognition in the national distance learning market due to factors such as winning several national distance learning awards.

"Distance learning is critical to the future of UMass and all of higher education," UMass interim President Jack M. Wilson said. "Without it, we cannot adequately serve students who live far from our campuses or whose work and family lives make traditional higher education an unattainable goal. Also, at a time when we are expected to do more with less state funding, UMassOnline is mobilizing our five campuses to create entrepreneurial revenue-generating online programs, multi-campus collaborations, innovative faculty training, increased national visibility and significant cost savings for the university."

Read more: http://info.101com.com/default.asp?id=3725 

Bob Jensen's threads on distance education alternatives (including prior threads on UMass Online) are at http://www.trinity.edu/rjensen/crossborder.htm 

Cross Currents of Diversity

Question:
As traditional Christianity falters in predominantly-white industrialized nations, what religious movement ignited over the last decade among students studying under leading scientists and other top faculty members in the United States?
Caution:  Fads come and go among students, so it is highly uncertain how widespread and sustained this movement will become.  One sustaining factor is that this religious movement is grounded in young people from diverse cultures.  One blocking factor is that faculty who fall into both conservative and liberal camps will become more opposed to this movement if it increasingly factionalizes college campuses.  However, efforts by faculty to derail the movement have not succeeded to date.

Answer:
See http://www.everystudent.com 

While I waited to catch an airplane on Sunday, November 30, 2003  in Portland, Maine, I stumbled upon this cover story in The Boston Globe Magazine, pp. 14-17.

"God on the Quad," by Neil Swidey, The Boston Globe Magazine, November 30, 2003, pp. 14-17 --- http://www.boston.com/news/globe/magazine/articles/2003/11/30/god_on_the_quad/ 

"Yet it is the evangelicals, and their history of straying over that murky line between evangelizing and proselytizing, who have tended to make Harvard's secular establishment most uneasy."

"Even for heterosexual students, she argues, they can be worrisome by "creating a safety zone where students are not grappling with life's big questions because everything is black and white."

"In subsequent years, similar, though less explosive, controversies arose on other campuses -- Harvard, Rutgers, the University of North Carolina -- in which critics pushed, ultimately unsuccessfully, for the de-recognition of Christian fellowships on the grounds of discrimination."

New England's liberal college campuses have become fertile ground for the evangelical movement, which is attracting students in record numbers. But after they graduate, will they keep the faith?

By Neil Swidey, Globe Staff, 11/30/2003

It's the fall student activities fair at MIT, and the place is packed. Bright-eyed, bewildered freshmen snake through the aisles of the Johnson Athletic Center, past tables for the Hippocratic Society and the Vegetarian Group, the College Republicans and the Green Party, the Science Fiction Society and the Shakespeare Ensemble. Upperclassmen from about 250 student organizations are on the hunt for new blood, and they're using snazzy multimedia presentations and 3 Musketeers bars and Italian ice and all kinds of cheesy swag to get noticed. Mostly, the freshmen keep moving, leaving the recruiters munching on their own candy bars like overstocked homeowners at the end of a slow Halloween night.

To find the big, engaged crowds, you have to go to the corner of the gym, where there is a sea of black T-shirts that read "I once was lost, but now am . . . FOUND." The students wearing them are evangelical Christians, part of a tradition that is more Bible Belt than Boston Brahmin. They are not shy about telling you how beginning a personal relationship with Jesus Christ can change your life, the same way it changed theirs. And how much fun this whole God thing can be.

There are 15 evangelical Christian fellowship groups at the Massachusetts Institute of Technology alone. This is a pretty stunning development for a university where science has always been god, where efficiency and rationality are embedded in the DNA of the cold granite campus. Hundreds of MIT students are involved in these fellowships -- blacks, whites, Hispanics, and Asians, especially Asians. Some of the groups are associated with powerhouse national evangelical organizations, like Campus Crusade for Christ and InterVarsity Christian Fellowship. Others are more home-grown. Either way, the ranks are multiplying.

"When I came to MIT, I was expecting it to be full of nerds -- people who don't really put together science and religion," says Benjamin Brooks, a senior from Paterson, New Jersey, who belongs to the MIT chapter of the evangelical group Chi Alpha. "I was really surprised -- and still am -- by the volume of Christian fellowship here."

It's the same on campuses across the Boston area. At Harvard University, "there are probably more evangelicals than at any time since the 17th century," says the Rev. Peter J. Gomes, religious historian and minister of the university's Memorial Church, who arrived on campus in 1970. "And I don't think I have ever seen a wider range of Christian fellowship activity."

After lagging far behind the rest of the nation, where a June Gallup Poll found that 41 percent of Americans identified themselves as "evangelical" or "born-again," New England is beginning to close the gap, with congregations sprouting in rented schools and office parks. Nowhere is that more true than at Boston's elite, soaked-in-secularism colleges, although you have to leave campus to find the strongest evidence.

On a warm Sunday evening in September, one of those amphibious Duck Tour vehicles trundling tourists slows as it approaches Park Street Church. The tour guide notes that nearly 200 years ago, William Lloyd Garrison delivered his first antislavery speech at this church, which sits across from Boston Common. The brick structure with the 217-foot steeple looks a lot like those historic churches that dot the Freedom Trail -- important, well preserved, and about as relevant to today's world as powdered wigs and mutton. But the people filing into Park Street Church tell a different story. Instead of middle-aged sightseers clutching guidebooks, this crowd is young, tan, and diverse. And they're here to talk -- and sing -- about Jesus.

Park Street is the flagship church for college evangelicals from about 20 campuses in the Boston area. Ten years ago, the church's traditional Sunday night service was attracting only 40 people and was about to be canceled. Church leaders instead decided to refashion it to suit college students and partnered with Campus Crusade and InterVarsity. These days, more than 1,000 students show up at Park Street most Sunday evenings. Church leaders have had to expand to two services.

It's a young show for a young crowd. The band -- electric and acoustic guitarists, drummer, keyboard player, tambourine-shaking lead singers -- is fanned out in front of the altar. The college students in the pews -- women in sundresses and jeans, guys sporting fresh buzz cuts and puka-shell chokers -- clap and sway to the music. Lyrics, superimposed on images of cliffs and forests, flash on a screen behind the band, PowerPoint style. "You make me move, Jesus/Every breath I take, I breathe in You!"

Associate minister Daniel Harrell, dressed in green khakis and a yellow Izod shirt, stands up to deliver his sermon. His easy sense of humor and rounded North Carolina accent make for a relaxing environment. Still, there can be no soft-peddling the central doctrines of this brand of Christianity. Evangelicals believe the Bible should be interpreted literally and relied on uniformly for answers to questions of faith and personal behavior. Premarital sex? Getting drunk? Homosexuality? All forbidden and not open to debate. While peaceful coexistence with other religions is preached, so is the message that eternal salvation is open only to those who line up behind them and Jesus Christ.

Yet in this hub of liberal, I'm-OK-you're-OK-we're-all-OK higher education, the pull grows stronger for this conservative, our-way-is-the-highway evangelism.

EVANGELICALS ON LOCAL CAMPUSES tend to fall into one of three categories: those who came with it, those who came with something else, and those who wanted nothing to do with it.

Christina "Tina" Teng of Long Island, New York, is a senior at Harvard majoring in English literature. She stands 5-foot-9 and has black, shoulder-length hair. She signs her e-mails, "in HIM -- Tina." Her parents both came to the United States from Taiwan, where they had been evangelized by Christian missionaries. Teng grew up on Long Island moored to the local Chinese church. "For the longest time," she says, "I thought all Chinese were Christians and all Christians were Chinese."

She came to Harvard looking for a community that would nourish her evangelical faith. But she wanted to branch out, so she opted for the Harvard-Radcliffe Christian Fellowship, a presence on campus since the 1940s, rather than its upstart offshoot, the Asian-American Christian Fellowship.

Asians, particularly from Korea and China, have become a roaring engine of growth for campus evangelical groups. InterVarsity, the national group with which the Harvard-Radcliffe fellowship and its offshoot are affiliated, has seen the number of its Asian student members grow 300 percent since 1986.

. . . 

In a postmodern world, where students are searching for authenticity, these student-centered, open-invitation evangelical fellowships hold great appeal for those who feel alienated from the top-down approach of mainline religion and the chaotic and sometimes cold world they see around them.

And with so many demands on their time, plenty of students find a clarifying power in the fact that these fellowships won't settle for anything less than complete commitment. "The central message is: Christianity impacts your entire life, from how you relate with your family to the classes you choose," says 30-year-old Dakota Pippins, who joined the Harvard-Radcliffe Christian Fellowship as an undergraduate and eventually dropped his high-tech career aspirations in favor of pursuing a Harvard Divinity School degree and joining the staff of InterVarsity. "That means giving up church compartmentalization, where you go to church on Sunday and then have the rest of your life. That's not attractive to college students. With everything you can spend your time doing on campus, if it's going to be worth giving an hour a week to, it's got to be worth a whole lot more."

Peter Gomes sits in his dark office in Memorial Church, whose white spire shoots up defiantly from the center of Harvard Yard. Gomes is wearing an elegant three-piece suit, bow tie, and gold-chain pocket watch. Squinting behind small gold spectacles, he speaks in his mannered baritone, which The New Yorker once called "three parts James Earl Jones, one part John Houseman."

Gomes, whose mother hailed from Boston's black aristocracy, has spent many of his 34 years at Harvard defending the right of evangelical groups to play a robust role in campus life, no matter how off-putting their activities have occasionally been to the university establishment, no matter how off-putting Gomes himself has occasionally been to the evangelicals for whom he has fought.

"My job has always been to remind people, even if they didn't want to hear it, that Christians belong here because this is our institution," says Gomes, a Baptist minister who is Harvard's longest-serving Plummer Professor of Christian Morals. "It may not look that way, but it was founded by us, for us, and we have kept it going, even in its most secular and pluralistic environment."

When he arrived on campus, Gomes recalls, the evangelicals were "rather beleaguered -- a small group of confessing Christians fighting godless Harvard." The university's push to diversify changed that. "People tend to think of affirmative action as only affecting racial minorities," he says, "but the change in Harvard demographics in the late '70s and early '80s meant that a lot of Midwestern white-bread Protestant Christian evangelicals at whom Harvard would never have looked in the past, and who would have never looked at Harvard, suddenly became members of the university."

Over the last decade, the evangelical scene has itself become more diverse. This brand of Christianity is particularly well suited to campus life, since it is propelled by "parachurch" groups like InterVarsity and Campus Crusade that don't recognize denominational lines. In fact, there is no uniform definition of "evangelical." Some define it merely as a style of expressing beliefs, incorporating a wide range of Protestants and even some Catholics. Others emphasize central building blocks: a conversion experience leading to a personal relationship with Jesus Christ, an acceptance of the Bible as the inerrant word of God, and a commitment to save souls by spreading the Word. This elasticity makes it impossible to determine a precise number of American evangelicals, though several surveys have estimated it to be at least a third of the US population.

Whatever the definition, the evangelical presence on campus is a big, rowdy tent. Many students buy into all the tenets of the national parachurches, no matter how incompatible they may be with the ethos of the Eastern liberal arts college. Other students function more like "cafeteria Catholics," picking and choosing the tenets they can get behind.

And somewhere along the way, evangelical Christianity -- which a generation earlier had been a mark of embarrassment, a sign that you had checked your brain at the gate -- became not just tolerated but cool.

You can see this in the throngs of students from around Boston who cram into Harvard's Science Center on Friday nights to sing, "We are hungry for more of You/We are thirsty, oh Jesus." The event is called RealLife Boston, which is Campus Crusade's name for its 500-student Boston-area ministry, and the SRO crowd is made up of well-built athletes, attractive faces, even artsy types with chin hair and trendy black glasses. The emcee is Aaron Byrd, an easygoing junior from Abilene, Texas, who plays safety on the Harvard football team.

How did evangelicals get this hip?

Part of it is marketing. The whole RealLife approach, for instance, came from a marketing firm that Campus Crusade hired in the 1990s to help it expand its footprint in Boston. There are catchy print ads (one features a pair of wedding rings and the message "For the best sex, slip on one of these") and flashy websites ( www.everystudent.com/godsquad.com    ). The Boston University chapter of Chi Alpha holds regular "The Gospel According to The Simpsons" gatherings.

But a bigger reason for their new coolness involves Buddhists, Muslims, and Hindus. When students from those religions began arriving on campus in larger numbers and continued to practice their traditions in public, others on campus were intrigued.

"It's very chic to be a believer now," says Gomes. "In a place which is so dispassionate, so rational, and in many ways so conformist intellectually, if you want to break out of the pack, you say your prayers in public. It is the example of religious practice elsewhere that has emboldened American evangelicals to exercise their own practice."

Yet it is the evangelicals, and their history of straying over that murky line between evangelizing and proselytizing, who have tended to make Harvard's secular establishment most uneasy. Gomes says that over the years he has been the evangelicals' "only institutional friend." That has occasionally made for some uncomfortable moments, none more so than in 1992 when a small group of evangelical Christians called for his resignation. Their demand came after Gomes, who had been on the stage for the inaugurations of both Ronald Reagan and George Herbert Walker Bush and had been sought out by the likes of the Rev. Billy Graham, denounced a bout of homophobic incidents on campus and, in the process, announced that he was gay.

Homosexuality has become the defining issue for evangelical groups, replacing the cleavage points of the past: abortion, race, predestination. Unlike fundamentalists, who historically have sought separation from the rest of impure society, "evangelicals thrive on being engaged with the world but feeling different from it," says Christian Smith, professor of sociology at the University of North Carolina at Chapel Hill. With common ground on many other issues, homosexuality is increasingly what makes evangelicals different.

Smith's exhaustive surveys, detailed in his book Christian America: What Evangelicals Really Want, dispel the myth of evangelicals walking in lockstep with the religous right. He found that large majorities of conservative Christians do not believe public schools should require prayer in the classroom and do not favor a complete ban on abortion. But he found they were far more likely than other Americans to believe that gay rights groups have too much power and to object to having a homosexual for a neighbor.

Not that homosexuality is an issue that evangelicals on Boston campuses generally like to talk about publicly. As these Christian groups have become larger and more mainstream, distancing themselves from the controversial Boston Church of Christ and dumping bullhorn proselytizing in favor of one-on-one evangelizing, they've taken on more respectability on campus. Getting into rows over gay rights threatens their newfound seat at the table, and they know that. So leaders, who have picked up on the campus language of inclusion, tend to stress intergroup harmony in public while enforcing intragroup line-toeing in private.

For the most part, that works. And then one day everything erupts into full view, as it did at Tufts University three years ago, and it gets ugly fast.

Julie Catalano arrived as a freshman at Tufts in 1997 with a loose liberal-Protestant identity and confusion about her sexual orientation. About the latter, she confided in a friend from her dorm. The friend was a member of the Tufts Christian Fellowship, an InterVarsity chapter, and she invited Catalano to a group meeting.

"The guest speaker was an ex-lesbian," Catalano recalls, laughing. "That's how I got involved."

Within a few months, the fellowship became just about Catalano's entire social network on campus. And she was a true believer. She told her Jewish roommate that she couldn't get to heaven without converting to Christianity, and even drew a picture of her descending into hell.

As for her sexual identity crisis, she says she followed the plan put forward by the group's student leaders and the InterVarsity advisers: lots of prayer, some holy oils, and lengthy discussion during meetings about how she was doing. "I got so worn down by all the questions and focus on me," Catalano says, "that by the beginning of sophomore year, I said, 'OK, leave me alone. I'm straight!' " She says that even though she wasn't having sex of any kind, she felt more scrutiny than some others in the group who were having heterosexual sex and then repenting for it.

By her junior year, she knew she was a lesbian but didn't know how to square that with the group that had become her campus family. She says she became so depressed that she planned her own suicide. After a non-Christian friend counseled her, she told the fellowship advisers that she was a lesbian but wanted to continue with the group and advance into senior leadership. They said she could stay in the group but could not be a leader, since the fellowship's statement of faith was clear on homosexuality.

A messy series of events followed. Catalano filed a claim of discrimination with the Tufts student judiciary, which stripped the fellowship of its recognition. Outside advocacy groups and the national media jumped on the story. The fellowship was reinstated. More protests. Finally, when the smoke cleared, both sides felt they had lost.

In subsequent years, similar, though less explosive, controversies arose on other campuses -- Harvard, Rutgers, the University of North Carolina -- in which critics pushed, ultimately unsuccessfully, for the de-recognition of Christian fellowships on the grounds of discrimination.

Today, Catalano, a petite 24-year-old teacher with blue eyes and a bright face, has no doubts about her sexual orientation and no hesitation in proclaiming: "These fellowships are dangerous for gay students." Even for heterosexual students, she argues, they can be worrisome by "creating a safety zone where students are not grappling with life's big questions because everything is black and white."

Continued in the article

As a footnote, I might add that the above article is an important consideration in any debate on whether instructors should be allowed or encouraged to present one-sided arguments on most any issue where absolute truth is uncertain.  It always seems fundamental to me that an academic approach entails open and fair examination of all sides of controversy.  To the extent that everything is presented as black or white runs counter to the fundamentals of academe in spite of the way some faculty teach.  I guess this places this Robert Jensen at odds with the other Robert Jensen at the University of Texas who tends to teach in a black versus white mode --- http://www.commondreams.org/views03/1105-01.htm

Hi John,

As you well know the following viewpoint was expressed by UT's Bob Jensen and not TU's Bob Jensen:

********************************* 
The conservative (University of Texas Student's) group claims its goal is "a fair and balanced delivery of information" in the classroom. If that really is their concern, I have a suggestion: Check out the business school. I've heard reports that some faculty there teach courses in marketing, management, finance, and accounting that rarely, if ever, raise fundamental questions about capitalism. Wouldn't that be shocking, if we were to discover that there really are places on campus where the classroom is so thoroughly politicized that the myriad alternatives to how to produce and distribute goods and services are not explored? Would it not be unfortunate if students were being indoctrinated into corporate capitalism, whether by means subtle or abrasive? UT's Bob Jensen 
*********************************

I recall one of my advisee's complaint years ago at Trinity University when she dropped a Political Science course, because students had to enroll in the course before discovering that its "only purpose was to expound upon the evils of multinational corporations" (her words).

I've no objection to politicization of a college course and perhaps even offering a course such as UT's course from its Bob Jensen that provides some information about content such the quote below: 

******************************** 
This course makes the case that: America as the world's prominent sponsor of terrorism."

******************************** 

As long as students know that this is the content of the course, and the Curriculum Committee at the University of Texas has approved this course, I encourage UT's Bob Jensen to lambaste the United States all he pleases.

Now I will proceed to the opinion of Trinity University's (TU's) Bob Jensen What I object to is when professors depart radically from both a course description and from the curriculum constraints that the college has imposed upon a professor. Some years ago I was particularly disturbed about a "political science" course that my daughter took as a required course in the common curriculum at the University of Texas at Austin. One would have expected some "political science" in a required basic "political science" course. Apparently, however, my daughter's section of this course was taught by a TA doctoral student who happened to be studying the mathematics of game theory. He required my daughter and other students in the class to purchase a textbook on the mathematics of game theory. He proceeded to teach every class about what he himself was studying in game theory. My daughter said she learned a whole lot about Nash (A Beautiful Mind) Equilibrium Theory and nothing about political science per se. Having mathematics of game theory course in the common curriculum as a basic-level political science course makes no sense to me.

My point here is that the content of all courses should at least be approved by a Curriculum Committee of some sort, and there should be some oversight that the curriculum plan for each course is both enforced and disclosed to students before signing up for a course. Instructors should not have total freedom to divert from the approved curriculum.   I know of a case where students complained that the instructor spent much of the course reading from The Bible when that was never disclosed in advance.

I'm not against "politicization" of any course as long as the course content is in the curriculum plan and with content explained in the course description.

Added Note 
Whenever TU's Bob Jensen is on the TV show called the O'Reilly Factor (as was the case again last night) I worry about military veterans with gun racks in their pickups shooting at my windows because TU's Bob Jensen has been mistaken for UT's Bob Jensen --- http://www.foxnews.com/oreilly/ 

I'm thinking of changing my name.

Bob Jensen

-----Original Message----- 
From: Donahue, John 
Sent: Thursday, November 13, 2003
To: TIGERTALK 
Subject: On politics and the classroom

The following link will take you to a Houston Chronicle article by UT Journalism Professor Bob Jensen on the political stance of professors in the classroom. http://www.commondreams.org/views03/1105-01.htm 

John M. Donahue, Ph.D. 
Professor of Anthropology 
Trinity University 
San Antonio, TX 78212 

See the current data tracked for Trinity University --- http://www.texasmentor.org/CampusTour/undergraduate/112/Trinity_University/Trinity_University1.html 

From Syllabus News on November 14, 2003

Online Guide for Texas Private Colleges Gets Face Lift

The TexasMentor Website, which supplies information on the 40 institutions that make up the Independent Colleges and Universities of Texas (ICUT), Inc., has a simplified redesign that caters to the steady rise in user activity on the site. Funded by Texas Guaranteed (TG) and operated by XAP Inc., the site was the gateway for a 40 percent increase in the number of online applications submitted to the schools over the number of online applications for all of 2002. During its first month in operation in Feb., 1999, the total number of student visitors to the site was 245, compared to the 30,000-a-month student users now.

Read more: http://info.101com.com/default.asp?id=3728 

Question
Many of us have used Excel so long that we begin to think Microsoft invented spreadsheet software.  Who actually invented electronic spreadsheets?

Answer
Their names are Dan Bricklin and Bob Frankston.  The spreadsheet software was called VisiCalc --- http://inventors.about.com/library/weekly/aa010199.htm 

Many key codes in Excel date back to the original VisiCalc software.  For example, when you want to "freeze" contents of a cell from being moved by adding new rows and columns or from copying changes, you use the dollar sign as in A$100 to freeze at Row 100, $A100 ro freeze at Column A, or $A$100 to freeze at both the row and column.  The $ has nothing to do with money.  It merely was a key stroke that could not be confused with a column letter or row number.

Question
What was the first portable computer?
Hint 1:  It was not battery operated (computer batteries did not exist in 1981)
Hint 2:  A drug addict rock star by the same name took a famous leak in front of the Alamo.

Answer
It was called the Osborne and weighed in at 25 pounds.  I was Head of the Accounting Department at Florida State University and remember when a tax professor bought an Osborne in 1981.  I told him that I agreed with IBM that the PC was just a toy and would never find serious applications in accounting and business.  Guess that's why I never bought shares in Microsoft and still sit here in my cubby hole on campus.  Microsoft actually had the licensed software (DOS) that was placed in IBM PCs in 1981.  IBM quickly dominated the market until the first IBM clone emerged --- that was the Compaq portable in 1984.

"Frying Spam," by Paul Adams, Webmonkey, October 6, 2003 --- http://hotwired.lycos.com/webmonkey/03/06/index2a.html 

Spam, for the most part, is not profitable for the advertisers who pay to have it sent. It has an incredibly low success rate, and only seems like a good idea because it's so cheap to reach millions of inboxes. The only guy who makes a profit is the middlemen: the spamhouses that take money from hapless breast-enlargement-pill manufacturers in exchange for almost-worthless bulk mailings. They use shifty techniques like forged email headers, automated freemail accounts, and bulk-mailing software.

When you start getting a lot of spam, or when you manage email for a number of people, it becomes crucial to sort the noise out of the signal. Because sorting by hand is tedious and unfeasible on even a moderate scale, the key is, of course, finding a way that a computer can distinguish spam from non-spam. A number of interesting solutions to this problem have been attempted.

In this article, it is assumed that you are running a mail server like this one. Many of the techniques described herein will still be applicable on any Unix system, even if it's just a mail client machine; and the principles apply to any email handling process.

"CNIB launches digital library for the blind," by Jack Kapica, Globe and Mail, November 13, 2004 --- http://www.globetechnology.com/servlet/story/RTGAM.20031113.gtblindnov13/BNStory/Technology/ 

Related Links CNIB Digital Library (select 'guest' login):

Thanks to the Internet and some original programming by Microsoft Canada, 105,000 blind or visually impaired Canadians will be able to read thousands of books, daily newspapers and magazines.

Launched Wednesday by the Canadian National Institute for the Blind, the CNIB Digital Library is described as the most advanced collection of alternative formats in the world and a model for 175 international libraries producing alternative-format information.

It also contains a Children's Discovery Portal, the world's first portal of its kind for children who are blind.

The library's on-line services including the CNIB catalogue and a digital repository of books into one unified, bilingual, Internet gateway.

There are more than 10,000 audio, text, and Braille titles available on-line, including recent bestsellers such as Life of Pi and The Stone Diaries. Users can also search and order from a collection of more than 60,000 titles.

"For sighted people, technology makes access to information easier. For people like myself who are blind, it makes access possible," CNIB president Jim Sanders said at the launch of the library.

The library was designed to work with major adaptive technology products, including screen-reading programs and Braille keyboards.

Users can listen to a CNIB Library talking book (narrated by a human) right from their computers by selecting a link for the title of that book.

The library also contains current editions of 40 daily, national and community newspapers from across Canada, and access to the full-text versions of thousands of magazines and databases such as the Encyclopedia Britannica On-line.

"The CNIB Digital Library will open up worlds of opportunity and knowledge. For example, I can now read a newspaper the same day it hits the newsstand. And the new service is particularly exciting for young CNIB clients, who will be able to visit a Web site that is just as much fun, attractive and informative as any other children's site."

The CNIB said that only 3 per cent of published materials are available in an accessible format.

The Children's Discovery Portal offers blind or visually impaired children access to on-line games, participation in on-line polls and help with their homework. They can sample or read entire books on-line and chat with other children who are blind from across the country.

Continued in the article.

"LIGHTS...CAMERA...LEARNING!" by Tricia Bisoux, BizEd from the AACSB International, November/December 2003, pp. 45-49.

Advancements in multimedia technologies and an emphasis on audiovisual prowess are turning business school classrooms into true theaters of educational presentation.

In the "command center" of the 135,000 square-foot Charles F. Knight Executive Education Center at Washington University in St. Louis, Missouri, a row of televisions is positioned above a large console of switches, gauges, and computer monitors.  Technicians sit beneath the array of equipment, monitoring the activity in each classroom, from a professor's movement in the classroom, to the quality of the audio and lighting, to the status of each piece of equipment.

This bustling room--known at the Knight Center as "mission control"--looks more television production studio than computer lab, more Hollywood than higher education.  Anyone who enters is almost sure to think the same thing: This isn't the typical IT support for a business school.

With its growing reliance on distance learning, videoconferencing, and multimedia presentations, business is embracing the latest in audiovisual technologies, perhaps more than any other discipline.  And now that most higher education institutions have adopted the latest computer and Internet technology, presentation technologies represent the next frontier for business schools to explore.

"In the past, IT support and AV support were two different functions.  Now, the technology has really come full circle.  IT and AV have become so interconnected, they're almost the same," says Russell Just, an AV technician and head of the audiovisual command center at Washington University.

Equipped with everything from document cameras to data projectors, CDs to DVDs, the classroom, in many cases, has become both stage and recording studio, as educators deliver more sophisticated multimedia presentations to more media-savvy students.  As a result, the staging, production, and format of educational materials promise to become almost as important as the materials themselves.

Continued in the article.

Bob Jensen's threads on education technologies are at http://www.trinity.edu/rjensen/000aaa/0000start.htm 

This makes me wonder "Why at this point in time with the opposite sex?"  Not knowing how to dance in this era shouldn't be a big problem since gyratating about the floor today seems to take no skill or talent relative to dancing prior to the 1960s when lack of real dancing skill, knowledge of step patterns, and coordination made most of us inclined to be wall flowers.

"Wheaton College lifts 143-year dance ban," CNN, November 14, 2003  Friday, November 14, 2003 --- http://www.cnn.com/2003/EDUCATION/11/14/wheaton.dance.ap/index.html 

Andy Morgan can't dance, but he figured he was in no danger of embarrassing himself.

After all, he went to a high school that did not permit dancing. And when it came time to pick a college, he settled on a Christian school that had not allowed social dancing since the war. The Civil War.

"I've had a great excuse all my life," Morgan said.

Not anymore.

Come Friday night, 21-year-old Morgan and as many as 1,200 fellow students at Wheaton College will gather in the gym for the first real dance in the school's 143-year history.

Which explains why students in recent days have been seeking out classmates who know this stuff and looking for places where they can practice. And it explains why on Monday night and Tuesday night, dozens of students -- Morgan included -- packed a room on campus for a quick dance lesson.

"It's crunch time," said 20-year-old Steve Paulus, sounding more like he was talking about cramming for a final than learning to hold his own when the swing band the Rhythm Rockets take the stage.

"We are kind of trying to downplay it because it really is another event," said Bethany Jones, a student leader and organizer of the dance. "But on the other hand, we do realize it is historic. It is a big deal."

Part of the reason is that change, any change, does not come quickly or without great deliberation at this quiet campus 25 miles outside Chicago.

It was not until the 1960s that the school lifted the rule prohibiting students from going to movies. For generations, students were barred from dancing -- on campus or off -- unless it was with members of the same sex or a square dance. It was not until the 1990s that students and faculty were permitted to dance with spouses or relatives at family events such as weddings.

Nine months ago, the school lifted the ban altogether, freeing students to cut the rug on campus or off, at Chicago clubs or other places. (Wheaton also eased its ban on alcohol and smoking for faculty and staff. They can now drink and light up off campus, as long as it is not in front of undergraduates.)

Under the new set of rules, called the Community Covenant, students may dance, but should avoid behavior "which may be immodest, sinfully erotic or harmfully violent."

Continued in the article.

New online MBA program from the W.P. Carey School of Business at Arizona State University at Tempe --- http://wpcarey.asu.edu/mba/ 

Do you recall how the Prisoner's Dilemma paradox works?   http://pespmc1.vub.ac.be/PRISDIL.html 

The problem with the prisoner's dilemma is that if both decision-makers were purely rational, they would never cooperate. Indeed, rational decision-making means that you make the decision which is best for you whatever the other actor chooses. Suppose the other one would defect, then it is rational to defect yourself: you won't gain anything, but if you do not defect you will be stuck with a -10 loss. Suppose the other one would cooperate, then you will gain anyway, but you will gain more if you do not cooperate, so here too the rational choice is to defect. The problem is that if both actors are rational, both will decide to defect, and none of them will gain anything. However, if both would "irrationally" decide to cooperate, both would gain 5 points. This seeming paradox can be formulated more explicitly through the principle of suboptimization.

You can actually play it at  http://serendip.brynmawr.edu/playground/pd.html 

Also see http://www.miskatonic.org/pd.html 

Do you know how landscape theory differs from game theory? http://snurl.com/LandscapeTheory 

Potential applications of Landscape Theory in business alliances

This section is based upon Robert Axelrod’s (1) work on Landscape Theory and gives an insight of the theory (as well as Game Theory using reference (3)) in the context of alliance configurations in a business setting.

A common approach in economics to alliance formation is to calculate and compare coalition structure values for all possible configurations and then utilise a standard game-theoretic analysis so as to determine both the alliance configuration that is likely to happen and its stability.

The coalition structure value framework requires that payoffs for each player in all possible configurations is identified and quantified; this is very difficult to apply to empirical data. The Landscape Theory relies on pair wise propensities whereas in Game Theory the payoffs, which have to be considered for each player, depend in complex ways on choices made by all other firms (for e.g. standard setting cases see notes). However Landscape Theory does lend it-self to empirical testing in a business setting. However many individuals prefer a rational choice explanation to one that was motivated by actors with bounded rationality. All the power in Landscape Theory lies in the determination of affinities rather than the justification of strategic choice (Game Theory assumes preferences are given; it does not worry about where they come from). In Landscape Theory businesses choose sides based upon compatibility with others rather than on the basis of forward-looking strategic calculations.

The particular functional form that the theory should take should be justified in rigorous terms; develop a formal set of axioms about the way actors of bounded rationality behave in settings that allow aggregation. The axioms could specify how actors in making their myopic choices use information about size and propensity and how the choices are made incrementally. One also has to have guidance on how the concepts of the theory should be operationalised in a particular application; a well developed set of ideas about how propensity should be measured. There has to be a limited number of factors to determine all the pair wise propensities. For example if there are complimentary characteristics of players that allow positive externalities from joint action, then such complimentary characteristics should be included as one of the factors, and that factor should be coded so that actors who are dissimilar in this way have a positive propensity to work together.

The intended value of Landscape Theory is not only in providing accurate predictions, but also in leading to a deeper understanding of aggregation processes such as the way in which an energy landscape can determine which configurations are stable.

This work develops the particular functional form The Landscape Theory should take in setting up the first ‘Run-Through’ working model, for application to the European telecommunications industry. It incorporates both a qualitative and quantitative reasoning.

Bob Jensen's computer security bookmarks --- http://www.trinity.edu/~rjensen/245glosf.htm#Security1 

Probably the main computer security site is at CERT --- http://www.cert.org/ 

One of the best overall systems and security site is ISworld --- http://www.isworld.org/ 

You should know about this site when you have a computer security question --- http://www.alw.nih.gov/Security/security.html 

The U.S. Department of Justice Cybercrime Website --- http://www.usdoj.gov/criminal/cybercrime/ 

Bob Jensen's computer security bookmarks are at --- http://www.trinity.edu/rjensen/bookbob4.htm#200503Security 

Bob Jensen's Technology Glossary on security --- http://www.trinity.edu/~rjensen/245glosf.htm#Security1 

Bob Jensen's Things to Know --- http://www.trinity.edu/rjensen/fraud.htm#ThingsToKnow

"Why do hackers hack? They say it's to learn about technology and how computers work. That's small comfort to security pros," by George V. Hulme, Information Week, November 10, 2003, pp. 42-56 --- http://www.informationweek.com/story/showArticle.jhtml?articleID=16000606 

Hacker is a loaded word. The hacker community--and it's a thriving online community--includes technophiles, curiosity seekers, cybervandals, and outright thieves and fraudsters. The technophiles love to take apart software to see how it works or what they can make it do. Some write tools and applications such as password crackers, vulnerability scanners, and anonymity tools, and make them freely available on the Internet or hacker Web sites and message boards. Some devote long hours to uncovering flaws in software that make systems less secure by allowing destructive worms and viruses to gain access.

The others--the intruders, vandals, virus writers, and thieves--are criminals, pure and simple. At their most benign, they are trespassers, rummaging through proprietary systems and databases. Hackers also are responsible for Web defacements, denial-of-service attacks, and identity theft. Some see themselves as rebels or revolutionaries, "hactivists" spreading a message of anarchy and freedom. Some are simple mercenaries who write tools, known as exploits, to take advantage of security flaws and make it easier to penetrate systems. In some cases, they sell that information to spammers, organized crime, other hackers, or the intelligence services of foreign countries.

Hackers are blamed for unleashing worms and viruses that have cost businesses billions of dollars a year in damages. The problems they cause have gotten so bad that Microsoft last week created a $5 million fund to provide rewards for information leading to the capture of the people responsible for those attacks. Fed up with the damage done to its reputation and, increasingly, to its revenue stream, Microsoft, working with the FBI, the U.S. Secret Service, and Interpol, is offering a bounty of $250,000 to people who help capture those responsible for the Blaster worm and the Sobig virus, which wreaked havoc this past summer on systems and networks worldwide

Continued in this very long and detailed article.

Question
Why did students at the University of Waterloo protest a "donation" from Microsoft?

Answer
"Is tech industry a savior or danger to education?" by John Borland and Evan Hansen, CNET News.com, November 11, 2003 --- http://news.com.com/2009-1023_3-5103223.html?tag=nefd_lede 

Technology companies and educational institutions are increasingly developing partnerships that involve everything from company-sponsored labs to multimillion-dollar equipment donations.

Rather than provoking immediate protests over academic independence as they have in previous years, the arrangements are now accepted openly by many teachers and administrators desperate for resources.

The partnerships are growing even in the absence of proof that computers measurably improve learning among younger students. And the trend is likely to continue as companies receive tax breaks, marketing exposure and lucrative contracts stemming from these relationships.

Click for PDF download index Get the full three-day report now. (Free registration required.) --- http://news.com.com/1300-12-9.html?path=/1201-12-941519.html 

Universities: A marriage of convenience --- http://news.com.com/2009-1023-5103748.html 
Technology alliances are proliferating in higher education, where companies sponsor research that advances their agendas, and concerns over conflicts of interest give way to pragmatism.

As a member of Microsoft's new "Academic Alliance," the University of Waterloo was in line for a $2.3 million donation to its computer science program--which in turn would help develop software that could become a component of the company's Tablet PC operating system.

Students at the Canadian campus quickly protested, accusing administrators of selling out to the private sector. The university backtracked and promised that any new curricula, including a proposal to teach Microsoft's C# programming language, would go through the normal approval process before being put in place.

Microsoft, however, was unfazed. While the company said it never tried to force the curriculum change, executives stated plainly that they hoped the program would further their corporate agenda once it started last year.

Continued in the article.

Public schools: Why Johnny can't blog --- http://news.com.com/2009-1023-5103805.html 
Even as teachers get pink slips, governments and companies throw money at classroom technology without clear evidence that computers are superior to traditional education methods.

Evergreen Valley High School has been touted as the future of education in the heart of Silicon Valley, its 1,500-odd students outfitted with school-issued laptops that would create a new learning experience bridging life on and off campus. Since the pioneering public school opened last year, however, a bit of youthful reality has confounded the technology evangelists and educational theorists behind the Evergreen program. Teenagers, it seems, often break things.

"They treated the laptops more like their own personal computer instead of school property," said Dennis Barbata, the principal at Evergreen Valley's School of Science and Technology, which recently banned students from taking the machines home. "I'm not convinced that the laptop is the interface device at this point for a 24/7 computer access program for students."

Continued in the article.

Company towns: The cost of tax breaks 
Regions regularly offer multimillion-dollar incentives to lure businesses, hoping that they will bring jobs and other benefits. But does this reliance drain resources from cash-strapped schools? Coming November 13, 2003.

November 12, 2003 reply from Gerald Trites [gtrites@STFX.CA] 

The students (at the University of Waterloo) did the right thing in protesting and in fact the faculty and administration should have been protesting it as well. The contract contained a clause that impinged on the academic freedom of the university and that should not be tolerated. At the same time, I feel that Universities should be pursuing agreements of this type. They don't need to sign contracts they don't agree with, and the benefits to the university and the students of the agreements can be considerable. Most people are acutely aware of the risk that agreements with business enterprises can pose to academic freedom and some shy away from them for that reason. This is simply allowing fear to rule behaviour. I am aware of at least one case where a major ERP vendor had in the contract that they would have the right to visit and enter classrooms to monitor the manner in which their product was being handled in class. This being a blatant violation of academic freedom and perhaps an insult to the integrity of the educators, the institution insisted the clause be removed. It was, and everyone was happy.

Most institutions can use to good advantage the technology and expertise that can be obtained through agreementsof this type. All that needs to happen is that the terms of any contracts be properly negotiated. Most companies are accustomed to negotiating and can accept that.

Jerry Trites

Gerald Trites, FCA 
Website - http://www.zorba.ca 

From Risk News on November 14, 2003

A surge in interest rate swaps transactions helped the global over-the-counter (OTC) derivatives market to grow by 20% during the first half of this year, according to figures released this week by the Bank for International Settlements (BIS). The BIS said the total notional amount of all OTC contracts outstanding at the end of June was $169.7 trillion, up from $141.7 trillion at the end of December. Gross market values for these contracts rose by 24% to $7.9 trillion. There was growth in all risk categories except gold, according to the BIS’s semi-annual report into OTC market activity. The report highlighted the continued growth in interest rate swaps, by far the largest single group of OTC products with $95 trillion in notional amounts outstanding. Interest rate contracts represented 56% of all market risk categories. Foreign exchange derivatives also grew strongly, with notionals up 20% on the previous six months. Currency options rose by 42%. The BIS said the forex derivatives market had never before shown more than single-figure growth in the time it has been collecting statistics. But the growth in OTC contracts failed to match the pace set in the regulated market. Exchange-traded derivatives grew by 61% in notional amounts outstanding during the first half of 2003, the report said.

Bob Jensen's threads and tutorials on interest rate swap and other derivatives accounting can be found at http://www.trinity.edu/rjensen/caseans/000index.htm 

Smithsonian Institution: Love & Yearning (History of Persia) http://www.asia.si.edu/exhibitions/online/loveyearning/ 

Arab Culture and Civilization (History, Religion, Islam, Moslem) --- http://www.nitle.org/arabworld/main_menu.php  

"Study of Two Cholesterol Drugs Finds One Halts Heart Disease," by Gina Kolata, The New York Times, November 13, 2003 ---  http://www.nytimes.com/2003/11/13/science/13HEAR.html?hp 

******************************
The first study to compare two powerful cholesterol-lowering drugs head-to-head in coronary artery disease finds that one appears to be superior.

In patients taking Pravastatin, or Pravachol, made by Bristol-Myers Squibb, atherosclerosis worsened slowly over 18 months. But the disease was halted in those who took the highest dose of atorvastatin, or Lipitor, the drug made by Pfizer.

"We saw something extraordinary," said Dr. Steven Nissen, the cardiologist at the Cleveland Clinic who directed the study of 502 patients.

"All statins are not alike," Dr. Nissen said, adding that with pravastatin, heart atherosclerosis will worsen, but with the highest dose of atorvastatin, that is unlikely.

At the study's start, the middle-aged, mostly male heart disease patients in the study had levels of low density lipoproteins, or L.D.L., of 150, on average. L.D.L. carries cholesterol to arteries. Atorvastatin lowered participants' L.D.L. levels to 79, while those taking pravastatin had an average level of 110.

Continued in the article.
**********************************

Note from Bob Jensen
Viagra pays for the lion ' s share of R&D at Phizer!  Phizer not only helps men live longer with Lipitor.  Phizer helps men enjoy their longer life with Viagra (at least that's what the advertisements claim). One unnamed wife reports that with her husband it's like playing with his old toys.

What's in a name?

A Selected Listing of Accounting Textbooks from AccountingStudy.com --- http://accountingstudy.com/books/textbook/ 

There are very surprising omissions.  For example, under Financial Statement Analysis, I view Stephen Penman ' s Financial Statement Analysis and Security Valuation Book (Irwin McGraw-Hill) as the best book available, but AccountingStudy.com left it out of the list in favor of  books I respect much less such as the Palepu, Healy, and  Bernard book (which has a recent cheap shot inferior revision) and the badly outdated Foster Book (1986).  

Under Managerial Accounting, the lead selling book by Garrison and Noreen (McGraw-Hill) is not included in the list.

What's in a name?

The above misleading listing of names and books led me to ask a question.

Question
What is the value of a big research name or a name from a prestigious university?

Answer
There is shock and short term value, but if the "big name" does not deliver with what customers expect of a "big name," the market is fairly efficient.   The LA Laker's have a dream team of big names (Shaq, Cobe, Malone, Payton, Mott).  See "With the Addition of Mott, the Laker's Dream Team Should be Hard to Beat" --- http://www.msnbc.com/news/941647.asp .  Last week with its star players all out due to injuries, literally all no-names on the San Antonio Spurs took the Lakers' "Dream Team" into overtime.

This made me think of how some dream team authors lend their names to books that surge in sales at first before users discover that the dream teams' books are inferior or die on the vine for other reasons.  How often we find relative no names who start books that carry on for ten or more editions relative to star-named books that never get past the first or second editions.  For example, a relative no-name author named Garrison back in the 1960s started a managerial accounting book  at the same time stars from Stanford (Jaedicke), Cornell (Bierman), Yale (Demski), Chicago (Dopuch), and Northwestern (Drebin) started managerial accounting texts that soon died while Garrison's book is still surging upward in its 10th edition.  Without further naming names, I just want to warn instructors that in the textbook game, Emperors sometimes "wear no clothes."  Top faculty from prestigious universities are sometimes so into administration, consulting, research, or other activities that their commitment to the dogged details of textbook writing may not extend much further than lending their name to a mediocre book.  At the same time, however, there are some top researchers who also write enduring textbooks, but this is not very common.

I think what disturbs me the most along these lines is where a publisher finds a manuscript from a no-name that might fly, but the publisher feels that adding two or more "dream" names from a very large university or a very prestigious university will help sell the text.  I am suspicious of the time and attention some dream teams added to some textbooks.

November 9, 2003 reply from David Albrecht [albrecht@PROFALBRECHT.COM] 

For a no name, getting a "dream name" on board is next to impossible. It is then very difficult for the no name to get a book out.

David Albrecht

November 9, 2003 reply from Bob Jensen

Hi David,

I don't think so if a leading publishing firm finds the "dream name" and cuts the deal. This is the common procedure for marrying no-names with dream names on books.

Also the no-name may actually be a dream name who figures that an even dreamer name will help sell the book even more.

A few joint-authored research papers have also been written with the same thing in mind.

Back when I was a no-name MBA student at the University of Denver, I was also an instructor. A publishing firm contacted two dream names to write a basic accounting text. Neither person had much interest in writing the text. However, one of those dream-named professors contacted me to ghost write parts of the book. I got paid to write a couple of modules before moving to the west coast, and the book never was finished by me or anybody else.

Bob Jensen

October 10, 2003 reply from Linda Kidwell, Charles Stuart University, Australia [lkidwell@CSU.EDU.AU]  
(while visiting in Australia)

Don't you hate it when people ask, "Business ethics -- isn't that an oxymoron?"

I always try to treat it as a teachable moment, and this string is a classic case in point. When businesses try to rip off their customers or behave unethically in some other way, word gets out and the business is damaged. So are businesses like McGraw-Hill unethical? Perhaps sometimes, but if they always used this approach, they wouldn't be a top textbook publisher for long, because we wouldn't select their books. Let's hope someone from McGraw-Hill is paying attention to AECM (or gets alerted by a concerned textbook author) and gets back on the right path. There's enough new material in accounting on a regular basis that publishers shouldn't have to resort to these shenanigans.

Linda Kidwell 
Visiting Professor 
Charles Sturt University 
Wagga Wagga, NSW Australia

Three new inductees into the Accounting Hall of Fame --- http://fisher.osu.edu/acctmis/hall/RecentActivities/press-2003.htm 

Congratulations to David Stout and Williamson College of Business at Youngstown State University.

Firstly, I want to congratulate Williamson College on earning AACSB Accreditation --- http://cc.ysu.edu/management/ 

Secondly, I was reading the November/December issue of BizEd published by AACSB International and noticed on Page 13 that our David Stout (from Villanova) is now the Andrews Chair holder of Accounting at Williamson.  He will be responsible for "establishing new partnerships with the accounting profession and business community; enhancing the curriculum, faculty development, strategic partnerships, and student services; and increasing visibility of the YSU accounting program through speaking engagements." 

David is not only a good friend, he is a highly respected former editor of Issues in Accounting Education.  He not only produced some of the best editions of that journal, he took a stand (albeit a futile stand) that I think is essential for respect in accounting research.  He actually stood for publication of replications of accounting research, which runs counter to virtually all top research journals in accounting.  You can read a December 5, 2002 message from David Stout on this important issue at  http://www.trinity.edu/rjensen/book02q4.htm#truth 

David also came out strongly against the ill-fated attempt by the Executive Committee of the American Accounting Association to abandon the journals  Issues in Accounting Education and Accounting Horizons.  His message is one of the most emotional replies at http://www.trinity.edu/rjensen/AAAjournals.htm 

Congratulations David and hang tough!

-----Original Message-----
From: Graves, Diane J.
Sent: Friday, November 14, 2003 10:46 AM
To: Trinity Faculty
Subject: Crisis in Scholarly Communication

  To the Trinity Faculty:

In recent months, the higher education press has provided coverage of the “crisis” in scholarly publishing and communication.  Early this week, the Library Activities Committee agreed to pursue this issue.  We are in the process of planning a faculty forum on Scholarly Communications, New Models and Alternatives for early in the spring semester.   We will be distributing information about the forum, as well as background material, in the coming weeks.

On Tuesday, we received word that Cornell University (with faculty support) has decided to cancel hundreds of their Elsevier subscriptions. Cornell made this decision following much deliberation, and after calculating that the over $1.7 million they would spend for Elsevier subscriptions in 2004 amounted to 20% of their periodicals budget, but represented only 2% of their titles!

Coates Library faculty have created a web page with links to a number of sites that address this issue, either from the perspective of higher education, or from publishers that seek to provide alternatives to the extremely expensive (and highly profitable) corporate publishers.  

I encourage you to take time to read some of this information. If you publish, or if you use scholarly material in your teaching and research, the scholarly publishing system affects you.

http://lib.trinity.edu/faculty/scholarlycomm.shtml

This site is available from the library website. Go to FACULTY CORNER, and click on MORE…  

Then click on Issues in Scholarly Communication.

Diane J. Graves, Professor & University Librarian
Elizabeth M. Coates Library, Trinity University
One Trinity Place , San Antonio , TX 78212

Follow up from Diane

For those who are following this, I am sending the following link. It provides more information on how research institutions are addressing the serials pricing issue, and Elsevier’s pricing in particular. http://www.infotoday.com/newsbreaks/nb031117-1.shtml  

By sharing this, I do not mean to suggest that Trinity should undertake a wholesale cancellation of Elsevier’s titles. However, this is an issue of growing concern in the academic community, and the library faculty feels it is important to share news and information on the topic with our campus. We would like to hear from you if you have strong feelings on trends in scholarly communication. For more on this subject, see: http://lib.trinity.edu/faculty/scholarlycomm.shtml 

Question
The U.S. Labor department says that textbook prices have increased by 65% on average over the last decade.  What are the main reasons.

Answers

Some reasons are suggested at http://myphlip.pearsoncmg.com/cw/mpviewce.cfm?vceid=3073&vbcid=2525

 

Rising Oligopoly: What's Good and Bad about It?

 

LEAD STORY-DATELINE: The Wall Street Journal, February 25, 2002.

 

American industries are consolidating into oligopolies at a time when U.S. antitrust cops, regulators and judges seem less antagonistic toward business bigness. More to the point, the trend has hit economics students where it hurts - in their pocketbooks. As recently as 1990, three big publishers of college textbooks accounted for 35 percent of industry sales. Today they have 62 percent. Oligopoly, a prevalent form of market structure, happens where only a few firms account for most or all of total production and sales. Thus, for a textbook case of the pros and cons of oligopoly, we need look no further than the industry that produces the textbooks. Today, three companies - Britain's Pearson PLC, Canada's Thomson, and New York-based McGraw-Hill - dominate the U.S. college-textbook business. Pearson PLC may be taking a page from the above textbook chapters that it publishes.

The industry says consolidation helps shareholders and students. In a bigger company, sales reps are more specialized and know more about the books they're hawking. Moreover, these days publishers must complement their textbook offerings with Internet services that make each textbook somewhat more expensive. Publishers post online simulations, practice tests, "In the News" items such as this one, and Power Point presentations for professors. Not surprisingly, the best-selling introductory economics textbooks go for more than $100. The Labor Department says that textbook prices have climbed 65 percent over the past decade. This does not reveal anything that students don't already know. In defense of the textbook publishers, the textbook industry has been an industry with very low profit rates prior to these consolidations.

Textbook publishers are not alone, even if there are fewer of them. Today, a pending merger would leave three companies in control of nearly two-thirds of the cable TV market. Today, five titans dominate the defense industry. When congress deregulated telecommunications, there were eight Baby Bells. Today there are four, and dozens of small rivals are gone. In 1999 more than ten firms had help-wanted Web sites; today, there are three who dominate. Can this trend be defended in its economics? First, during eras of rapid technological change such as that of the Internet, it is difficult to know who the winners and losers will be. Firms, therefore, want to control their markets. Second, many industries face staggering costs. A semiconductor-fabrication plant now costs $2 to $3 billion, compared with $1 billion five years ago. Thus, a maker of memory chips must sell far more to justify its investment. And so, the companies are merging. Third, in an industry with large fixed costs such as telecommunications, serving each additional consumer costs very little (low marginal costs). Thus, huge economies of scale are possible, whereby the greater the number of customers, the lower the unit supply costs. Five companies now control 71 percent of the wireless phone market.

Continued in the article.

"Two Economists Have New Publishing Model For College Textbooks," by Charles Goldsmith, The Wall Street Journal, November 12, 2003 --- http://online.wsj.com/article/0,,SB106859460794239900,00.html?mod=technology%255Ffeatured%255Fstories%255Fhs 

Forget "cost-push inflation" and other economic theories studied in academia. From their respective perches at Princeton and Stanford universities, economists Paul Krugman and Paul Romer are threatening to shake up the real-life economics of the $3.9-billion-a-year U.S. college textbook industry.

Few would dispute that the industry is in need of reform. As college texts have soared beyond the $120 mark, students have been rebelling -- by not buying them, or by purchasing them online through foreign Web sites (thus taking advantage of publishers' lower prices in less-wealthy markets). "We know this: that in a course with 50 kids, we are no longer selling 50 textbooks," says Mark Oppegard, president of Nebraska Book Co., which operates 112 U.S. college bookstores.

Enter Messrs. Krugman and Romer with -- what else? -- a new economic model for marketing college textbooks. The two economists plan next year to sell a combined textbook-online learning product, at about half of the price of a traditional textbook.

Prof. Krugman is teaming up with his wife, fellow Princeton economist Robin Wells, on an introductory college text, "Economics," to be published in 2004 by academic specialist Worth Publishers of New York, a unit of Germany's Verlagsgruppe Georg von Holtzbrinck GmbH. (Holtzbrinck has a small equity stake in The Wall Street Journal Europe.) The 800-page hardback book will sell for the traditional price of about $100. But it also will be offered in full online, at just $60, mixed in with teaching software and lessons developed by Prof. Romer and his three-year-old company, Aplia Inc. of San Carlos, Calif. Aplia's educational software and materials are already being used by some 65,000 students in 400 colleges.

"This is an attempt to get ahead of the curve," says Prof. Krugman, who also is a columnist for the New York Times. "Over decades if not years," he says, traditional textbook publishing "will be a less and less viable model."

Hyped years ago as the textbook industry's death knell, e-books so far have failed to gain traction. Still this new effort will be watched with interest in the publishing industry. The new venture is expected to have an unusually high profile compared with several previous online text-worksheet "hybrids."

Prof. Krugman is co-author of a top-selling text in its field, "International Economics," now in its sixth edition and a fixture on many campuses. As a writer, he is popular for his ability to simplify complicated and sometimes dry concepts. "The attempt here is to remove some of the aridness that is typical of these books," Prof. Krugman says. "Every major concept is immediately followed by a real-life example."

Assignments are woven into the online textbook, and professors can tell whether students are reading it. (The software automatically grades a lot of the assignments.) Even students adept at illegally downloading can't get by on the text alone: They have to pay to get the unique registration and login needed to complete the coursework.

The new publishing model, if it catches on, holds both pitfalls and opportunities for the industry's biggest players -- Pearson PLC of the U.K., Thomson Corp. of Canada and McGraw-Hill Cos. of the U.S.

For big publishers, the lower price would instantly slash revenues per book. The model also would overturn the practice of "bundling" software and other extras with print textbooks, efforts to stem used-book sales by making a used book, without the extras, less valuable.

Continued in the article.

Parallel Press -- University of Wisconsin-Madison (UW-Madison) Libraries http://parallelpress.library.wisc.edu/ 

UW-Madison Libraries' Parallel Press combines book publishing traditions with new technology to provide print-on-demand books and a series of chapbooks (small, inexpensive books featuring the works of authors and poets with a Wisconsin connection)

Question
What message do you want to leave in anticipation of checking out of life?

Answer
You can leave it at http://www.mylastemail.com/ 

It is advised that you request readers not to reply unless you have pre-arranged for an after-death email service provider.  To date, I don't think any of those are working.

I don't think they accept video attachments.  

Actually MyLastEmail.com is a serious service.  Don Van Eynde called my attention to "Last Word From the Beyond:  You've Got Mail," San Antonio Express News, November 11, 2003, Page 15A.

Why do hackers hack? They say it's to learn about technology and how computers work. That's small comfort to security pros. http://update.informationweek.com/cgi-bin4/DM/y/edlm0BcUEY04e0CDAD0AX 

"A Patent Claim That May Cost Millions:  A company says it owns the rights to a common
Internet technology, and it wants a share of colleges' revenue"
by: Scott Carlson
The Chronicle of Higher Education, November 7, 2003, Page A25.

Few people have heard of Acacia Research Corporation, but John H. Payne III has given the company a lot of thought ever since it threatened the heart of his courses at the University of Virginia.

Acacia has sent Virginia and other colleges a letter making an audacious claim: that the company owns long-forgotten patents covering the use of sound and video on the Web and is entitled to 2 percent of the revenue from courses that use such technology.  The patents, which expire in 2011, cover the concept behind storing and transmitting sound and video, not the technical details.

"It's as though they claim they hold the patent on air," says Mr. Payne, who runs the university's distance-education program.  He says online audio and video are integral parts of not just distance education but of many classroom-based courses.

"Those technologies are being incorporated into libraries and general-studies courses on campus," he says.  "In more-traditional courses, we archive a lot of materials, so if a student misses a course, they might be able to see the lecture online."  If Acacia's 2-percent fee were applied to courses and programs all over the university, "that would add up to a whole lot," he says.  The University of Virginia will earn about $240-million in tuition this year, although university officials don't know how many courses use online audio and video technology.

RISKS OF LITIGATION

Acacia's demands, which have also been issued to companies that use the technology, have made college officials wonder about the future of online video and audio, two Internet features that many have taken for granted until now.  They say Acacia's licensing demand, backed by the threat of lawsuits, would add a huge new expense to colleges' technology programs, which are already running under tight budgets.  And officials say that such costs could force colleges to stop adding new media features to course sites, which could hamper innovation in higher education.

College lawyers are scrambling to figure out how to respond to Acacia, and in the meantime they're saying little.  It's possible that they will find a silver bullet that will shoot down Acacia's claims.

But they don't seem to have found it yet, and more and more colleges are getting letters from the company.  Some college lawyers have hinted that they might fight Acacia's patent in court, but doing so could be an expensive and risky process.  Acacia has already won some battles outside of higher education: It persuaded dozens of online pornography companies, as well as a popular on-line radio station and a major pay-per-view video company, to sign licensing agreements that turn over portions of their revenues.

Ben Rawlins, general counsel for the Oregon University System, which received letters from Acacia, says that although the licensing claims ask for only 2 percent of gross revenue, a seemingly small proportion, that fee would hit colleges hard.  "When you're talking about your entire distance-ed budget, 2 percent of that on an annual basis would get up there," he says.

Continued in the article.

A U.S. District Court rules that it's OK to use a universal remote to open a garage door, despite the plaintiff's claim that the DMCA prohibited it --- http://www.wired.com/news/business/0,1367,61232,00.html?tw=newsletter_topstories_html 

"Colleges Get a Cut From Being Kicked When They're Down," by Jeffrey Zaslow, The Wall Street Journal, November 12, 2003 --- http://online.wsj.com/article/0,,SB106859395461108200,00.html?mod=home%5Fpage%5Fone%5Fus 

Sports Fans Snap Up Souvenirs Of Winners Beating Losers; Mascot Boiled or Grilled? 

The moment the clock runs out at next week's big football game between the University of Alabama and Auburn University, the big business of loser taunting will begin.

At a T-shirt factory in Leesburg, Fla., 20 employees will spring into action and produce 3,000 shirts designed to embarrass the conquered team. Throughout Alabama, thousands of fans will display figurines depicting Auburn's tiger mascot strangling the Alabama elephant, or vice versa. Some 6,000 rocks, ranging from paperweights to boulders and featuring the winner's logo, will appear on fans' desks and front lawns with the likeness of a defeated player squashed underneath like a pancake.

You might expect the losing college to be upset about the violence directed its way. To the contrary, it'll be cashing in.

In the $3 billion college-logo retail market, there's growing demand for "rivalry merchandise" in which two schools allow their trademarks to appear on the same item, even if one team is being throttled, humiliated or labeled as a loser. The schools share revenue and say the products highlight the traditions of their rivalries. But getting merchandise to market can be a convoluted process as universities struggle to reconcile the lure of commerce with the boundaries of taste.

Schools say if they don't license rivalry products, fans will buy even grosser knockoffs from bootleggers. Still, decision making is inconsistent. Why did 25 colleges approve products depicting their mascots being boiled alive in soup pots, while many remain sensitive about allowing their mascots to be shown cooked on a grill?

"Sometimes their logic is elusive," says Ron Bohler, licensing director of Memory Co., Phenix City, Ala., the market leader in nonapparel rivalry products. This year, rivalry items account for 15% of its sales, up from 5% in 2002.

Atlanta-based Collegiate Licensing Co., which represents 180 schools, receives pitches each year from about 2,000 companies proposing 150,000 designs, more and more of which exploit rivalries. Schools earn about 8% of the wholesale value of licensed products. The school being mocked usually earns a smaller cut than the school being celebrated because the celebrators do most of the buying.

Continued in the article.

Ever since a best-selling book and movie immortalized the covered bridges of Madison County, visitors from around the world have come to see them. Now, somebody is burning them down.
"Burning Bridges: In Madison County, It's Serious Business," by Patricia Callahan, The Wall Street Journal, November 18, 2003 --- http://online.wsj.com/article/0,,SB106911992371827400,00.html?mod=home%5Fpage%5Fone%5Fus 

Commentary of the Day - November 11, 2003
Harsh Advice. Guest commentary by Conrad Geller --- http://irascibleprofessor.com/comments-11-11-03.htm 

No Excuses: Closing the Racial Gap in Learning by Abigail and Stephan Thernstrom (Simon & Schuster, 2003), looks squarely at the problem, reviews the dismal record of accomplishment in this area, and proposes solutions.  Unfortunately, the wisdom of the solutions doesn't match the meticulous scholarship of the exposition.

Black students, urban, rural, even those from the affluent suburbs, continue to lag behind their white peers in all academic areas as measured by standard test like the National Assessment of Educational Progress (NAEP).  These discrepancies don't seem to have been lessened by massive programs like Title I, which since 1965 has allocated billions in an effort to upgrade urban education, nor by smaller classes, new facilities, or upgraded technology.

For example, in the most recent assessments for twelfth graders, between 1998 and 2001, black students scored "Below Basic" at two to three times the rate for whites in all areas: reading, writing, mathematics, science, history, civics, and geography.  Hispanics failed at about the rate for blacks, while Asians' scores were comparable to that of whites, and actually better in math.

The Thernstroms, whose earlier America in Black and White broke somewhat the same ground, reject offhand the notion that innate differences between the races explain any part of the difference in academic performance.  Instead, they focus on some schools that seem to have succeeded.

It is culture and expectations, they find, that account for both the gap in the general population and for the accomplishments of the few schools cited.  Parental attitudes are crucial; as one Asian parent remarked, "Parents who say, " 'Obey your teachers,' 'Do your schoolwork,' 'Keep trying harder," and kids who actually follow parental orders: what an advantage when it comes to academic achievement!"  One significant measure of the way parental involvement affects student achievement,  the authors discovered, was the "trouble threshold" -- the grade below which the student reported that he would "get in trouble" with his parents.  That threshold was found to be, on average, C- for blacks, B- for whites, and A- for Asians.
In sum, the authors concluded that  ". . . it was a student's family -- parental education, occupation, income, and race -- that made the real difference.  Compared to these huge influences, none of the school-related variables counted for very much."

By way of contrast with what they see as the general mediocrity of American schools, the authors chose several schools, all supported by public money -- some charter schools, the so-called KIPP (Knowledge Is Power Program) academies in the South Bronx and elsewhere, and one isolated classroom with an unusual teacher, Rafe Esquith, who teaches fifth grade in an otherwise undistinguished central Los Angeles public school.

These exemplary islands of excellence, for their part, maintained a school culture that didn't tolerate disruptive classroom behavior, demanded preparation, and created an expectation of success.  In all of them, parents and children must agree to the rules, as well as learn the expectations.  Once enrolled, the students are indoctrinated vigorously into academic values, sometimes, Mao-like, chanting the school's slogans in unison.  Finally, perhaps most important, they can always leave if they can't or won't comply.  As one administrator told incoming students, "See that back door?  See any locks on it?  Is this a prison?  Am I forcing you to be here? . . . If you cannot live by our rules, if you cannot adapt to this place, I can show you the back door."

The title of the book, in fact, and to a large extent its theme, come from this attitude of demanding attention and hard work from students: No excuses, no second chances.  The authors say, finally, "Schools cannot do their job unless students get to school on time, attend classes faithfully, work hard, finish their homework, pay attention to their teachers and honor the rules governing civility and decorum."

So far, so good.  But In the last chapters, unfortunately, when the authors make suggestions for change, they reveal biases that make their solutions less than helpful.  Abigail Thernstrom is a member of the Massachusetts State Board of Education, and so she seems to have an understandable bent toward believing that good administrators, free to fire teachers at will, can fix everything.  In this vein they see teacher unions, along with tenure laws and a lack of merit pay, as a big part of the problem, impeding reform.  Too often they find the virtue of charter schools not in their ability to attract interested students and parents, not in their no-nonsense approach to learning,  but in their freedom from union contracts. They ignore, for example, such counter-examples as the Boston Latin School, a thoroughly unionized part of the Boston Public School System, that in response to court-ordered integration has performed magnificently in bringing its black students up to its very high academic standards.

This book, in any case, is well worth the time of anyone interested in bringing out the academic best in all students, even if the reader doesn't believe, as they authors seem to, that teachers without contracts will lead to students without boundaries.

American Journeys -- Eyewitness Accounts of Early American Exploration and Settlement: A Digital Library and Learning Center (History) --- http://www.americanjourneys.org/ 

The Invention of the Aerial Age (history) http://www.nasm.si.edu/wrightbrothers/ 

14 to 42 (Advertising Billboards in NYC) --- http://www.14to42.net/

Bob Jensen's threads on advertising are at http://www.trinity.edu/rjensen/bookbob1.htm#Marketing 

BBC: WW2 People's War (History) --- http://www.bbc.co.uk/dna/ww2 

American RadioWorks: The President Calling (audio replays of actual telephone conversations of presidents) --- http://www.americanradioworks.org/features/prestapes/ 

"When Applications Play 'Let's Pretend' It's inexcusable for systems to go through the motions without actually doing the work.," by Peter Coffee, eWeek, November 10, 2003.

It's bad when something refuses to do its job, but the scene is set for greater catastrophe when something appears to be working--and isn't.

This fact of life is beyond the understanding, it seems, of all too many software developers and IT system builders, who fail to consider the ways that the world may fall short of their expectations--or perhaps they just don't bother to detect those differences, or warn users of the resulting risks of non-performance.

This blind spot becomes a more serious problem as enterprise systems become more distributed--not just geographically, but more importantly in ownership and control of IT assets that function as paid services. I suspect that experienced developers assume, subconsciously, that users are able to watch the blinking lights to confirm that something is actually happening; the systems that we propose to build tomorrow, and that we attempt to build today, require more explicit self-assessment and verification.

Data backup, or rather non-backup, is the most vicious example of what I've sometimes called "success-oriented design"--that is, the assumption that things will work, and that this need not be confirmed at the time that an operation takes place. I remember a conference in 1988--the second annual PC Tech Journal confab, in San Francisco, for the benefit of my fellow dinosaurs--when I first heard a user's saga of faithfully making regular backups...only to discover, the first time it really mattered, that the resulting tapes could not be successfully restored.

A driver update, he speculated, had resulted in the system continuing to go through all the motions, but to no useful purpose. Neither the backup application, nor the procedures that his department had devised for its use, included any verification that valid and effective backups were actually being produced.

Just to get some sense of the measure of this continuing problem, I Googled the search term "backup" along with the exact phrase "unable to restore": I got 10,700 hits. Some of them may seem like obsolete, individual-user issues like "Windows 98 unable to restore a file from multiple diskettes." Others, though, have a more alarmingly enterprise-level presence, like this one: "Any backup job containing EFS encrypted files that is being restored to a FAT/FAT32 volume or a previous version of NTFS (i.e. NTFS in NT 3.1 - NT 4.0) will generate an error...It is only possible to restore encrypted backup sets to NTFS 5.0 volumes."

I mention this particular example because it brings up an important point. If a backup is needed because the primary hardware is down, it's important that the backup be usable on secondary hardware--which may not be running the very latest version of a software platform. Only in the laboratory do we have the luxury of saying that a proper experiment only changes one thing at a time: real-world survival tests will typically hand us a fistful of simultaneous misfortunes, and it's important that our survival tools be able to handle a certain degree of stone-age regression.

I'm at a loss to explain why any application doesn't bother to audit its own contracts, so to speak, by ensuring that its requirements are met before it wastes time and destroys valuable work. For example, Apple's iMovie appears to work just fine when a project is created on an external FireWire drive, but I wasted quite a bit of time the other day when iMovie failed to save the results of an hour of careful editing. Apparently, it's known to at least some users that iMovie requires the Mac's own file system for full function, while my external drives are FAT32-partitioned for maximum flexibility in moving data among my various machines: that requirement is rather deeply buried, though, in Apple's support forum, and it may surprise my fellow multi-platform videographers. And Apple, I regret to observe, is on thin ice at the moment when it comes to the subject of protecting users' data.

My larger point, which I hope will be taken to heart by other application developers, is that iMovie should have detected and notified me of the problem--instead of merely pretending to save my project when I gave that command. If the shoe fits, wear it--and start walking in a better direction.

It's up to the developer, though, to decide whether the correct approach is fault prevention or fault tolerance. For example, many developers take it for granted that TCP is the protocol of choice on the Internet, presumably because of its guarantees of packet delivery and packet order preservation, but there's also something to be said for the oft-dismissed UDP alternative that's sometimes called the "message in a bottle" protocol. With its minimal overhead, broadcast capabilities and well-defined data boundaries, UDP gives developers some useful advantages--as long as they also accept the responsibility for making sure that what's supposed to happen, actually does happen.

And that's a responsibility that should always be taken to heart.

What other responsibilities should systems take more seriously?

"A Sketch of Arab-Americans: Who Should Study Whom?" by Felicia R. Lee, The New York Times, November 15, 2003 --- http://www.nytimes.com/2003/11/15/arts/15SURV.html

Question
What is NetLedger's new name?

Answer
NetSuite (a video is available)

Bob Jensen is a strong advocate of WebLedgers.  NetSuite is only one of various worldwide alternatives.  WebLedgers are accounting systems that are available on the Web for companies who do not want to go to the time and trouble of maintaining their own hardware and software for accounting purposes (including account collections, inventories, and payrolls).  There are enormous advantages in that small and medium sized firms do not have to pay for high cost hardware and specialists in accounting systems.  There are also tremendous protections against system failures.  Another main advantage is that authorized personnel can access the system over the Web from anywhere in the world.  Webledgers commenced as the NetLedger (now NetSuite) brain child of the CEO  of Oracle.

Bob Jensen’s threads on the controversies of Webledgers can be found at http://www.trinity.edu/rjensen/webledger.htm 

BBC Online - Legacies (History, Diversity, Sociology, Ethnic Lifestyle) --- http://www.bbc.co.uk/legacies/ 

Chess champion Garry Kasparov battles a computerized foe named Fritz in the latest installment of man versus silicon beast 
Wired News, November 10, 2003 --- http://www.wired.com/news/culture/0,1284,61097,00.html?tw=newsletter_topstories_html 

"Machine tops Kasparov in second 3D chess game Friday, November 14, 2003  --- http://www.cnn.com/2003/TECH/fun.games/11/14/kasparov.chess.ap/index.html 

After a three-hour battle against a computer, international chess master Garry Kasparov made a mistake late in the game and his challenger "pounced."

Kasparov's loss in the "Man vs. Machine" series leaves the Russian-born champion at a disadvantage after a draw in the first game: X3D Fritz has 1.5 points, and Kasparov has a half-point, with two games left to play.

Learning Vocabulary Can Be Fun ---  http://www.vocabulary.co.il/ 

Bob Jensen's helpers for writers are at http://www.trinity.edu/rjensen/bookbob3.htm#Dictionaries 

Huge Magazine's Thrift Store Art Gallery (Flea Market, Clothing) --- http://www.hugemagazine.com/thrift/index.html 

Dear Professor Jensen,

Hello, and I hope you're having a great day!

I rececently learned about your classes, and wanted to let you know about our videos and cd-roms on international business and cultural diversity.

Big World Media offers more than 125 titles, and our customers include hundreds of leading universities and corporations worldwide. Our top-quality videos and cd-roms help make teaching more effective and enjoyable.

May I send you our free catalogue?

Sherry Eastburn 
Big World Media cultural learning for global business
www.bigworldmedia.com  
voice 1.800.682.1261 or 1.303.444.6179 fax 1.303.444.6190 4204 
Tamarack Court Boulder, CO 80304 USA

Ice Ages (History, Geology) With Great Animations and Pictures --- http://www.museum.state.il.us/exhibits/ice_ages/index.html 

Changing the Face of Medicine (Women, Science)  --- http://www.nlm.nih.gov/changingthefaceofmedicine/ 

NOVA: Magnetic Storm --- http://www.pbs.org/wgbh/nova/magnetic

Greenwood's Map of London 1827 (History, Geography, Economics) --- http://users.bathspa.ac.uk/greenwood 

Home Economics Archive: Research, Tradition, History ---  http://hearth.library.cornell.edu/ 

100 Scariest Movie Scenes of All Time (would you believe that one of them is from Dumbo?) --- http://www.retrocrush.com/scary/ 

Stupid Quotes --- http://www.armenianteens.com/stupid_quotes.php 

"Everything that can be invented has been invented."
- Charles H. Duell, Commissioner, U.S. Office of Patents, 1899.

"Rotarians, be patriotic! Learn to shoot yourself."
- Chicago Rotary Club journal, "Gyrator"

"As Deng's health is now failing, many matters have been passed to Wan Li, who despite his age is still alive."
- company report, China Inc.

"Football players win football games."
- Chuck Knox, football coach

"My sister's expecting a baby, and I don't know if I'm going to be an uncle or an aunt."
- Chuck Nevitt, North Carolina State basketball player, explaining to Coach Jim Valvano why he appeared nervous at practice.

"These people haven't seen the last of my face. If I go down, I'm going down standing up."
- Chuck Person, NBA Basketball player

 

Forwarded by Don

FAVORITE TEXAS LEGISLATIVE QUOTES

"And now, will y'all stand and be recognized?"  
Texas House Speaker Gib Lewis to a group of handicapped people in wheelchairs

"We ' ll run it up the flagpole and see who salutes that booger."  
Speaker Gib Lewis

"There ' s a lot of uncertainty that ' s not clear in my mind."  
Texas House Speaker Gib Lewis

"I can explain it for you, but I can ' t understand it for you."  
Anonymous

"Some of these folks just snuck into the gene pool."  
State Rep. Ron Wilson

"That bill is deader than last summer ' s love..."  
Anonymous

"Yeah, I miss the stress.  You can miss hemorrhoids, too.  That doesn ' t mean you ' re not glad that you don ' t have them anymore."  
Former Rep. Allen Hightower of Huntsville , on not being stuck in the maelstrom of the closing days of the legislative session.

"It just makes good sense to put all your eggs in one basket."  
Texas Rep. Joe Salem speaking on an amendment requiring all revenues to go into the state treasury

"No thanks, once was enough."  
Governor Bill Clements, asked if he had been born again

"I ' d just make a little bit of money, I wouldn ' t make a whole lot."  
House Speaker Gib Lewis defending himself against the charge that he would personally profit from a bill he had introduced

"I am filled with humidity."  Texas House Speaker Gib Lewis

"I move we recess to go outside and throw up."  
House Speaker Gib Lewis during a budget hearing

"It ' s the sediment of the House that we adjourn."  
House Speaker Wayne Clayton

"Let ' s do this in one foul sweep."  
Texas House Speaker Wayne Clayton

"This is unparalyzed in the state ' s history."  
Texas House Speaker Gib Lewis

"I want to thank each and every one of you for having extinguished yourselves this session."  Texas House Speaker Gib Lewis

November 17, 2003 reply from Denny

Bob, 

One of my favorites (not from Texas) was from President Reagan's press secretary. One of the reporters was having a hard time understanding what the press secretary was saying. The secretary replied, "I'm speaking as clearly as I want you to understand."

Denny Beresford

"I'm not technically saying he's wrong.  but I'm not technically saying he's right, either."
Pop star Britney Spears, on former boyfriend Justin Timberlake's hinting that she had been unfaithful to him.
As quoted in Newsweek, November 24, 2003 on Page 29.

Forwarded by Auntie Bev

The Man's Periodic Table (Male Chemistry) --- http://www.kerman94.com/PeriodicTable.htm 

An ebook by Matthew Saul --- http://www.jwp.bc.ca/saulm/nn/ebook.pdf 

Take the following quiz to see if you need Prozac

You know what time the train comes by every night because you...

a. take it into the city sometime

b. live so close to the tracks it makes the floor shake

c. may want to jump in front of it if things get any worse

d. know it's the best way to lose the cops after they found your stash

You see an ad for new Draino foamer and you think to yourself...

a. those graphics of the drain being washed out are really cool

b. that bathroom is despicable, but I think that sink is clogged beyond a quick fix like that

c. slammin' a bottle of that stuff might curb a lot of pain

d. this could breathe life into your old Chemistry set

You do something you hate because if you don't do it, you'll become a reject. You think to yourself

a. I am totally free even though I do what everyone my age does

b. I can either hate myself for giving in to everyone else or love myself and usher in rejection from everyone else

c. this makes me feel dead, but I'd rather be dead than some loser who nobody respects

d. Nothing at all

"Hanging out" to you consists of

a. a few buds and a few friends

b. a lot of buds and Home Improvement reruns

c. an extension chord looped around a tree and your neck

d. driving through town trying to get 13 year old girls' phone numbers

If I went through your CD collection I would find albums by:

a. Third Eye Blind, Matchbox 20, Britney Spears, Sixpence None The Richer

b. John Mellencamp, Barenaked Ladies, Everclear, Eve 6

c. Nirvana, Radiohead, Jane's Addiction, Nick Drake

d. Eminem, Limp Bizkit, Outkast, Cypress Hill

If you answered 'c' to more than two of these, you may need Prozac! If you answered 'b' or 'd' you have cheaper ways of dealing with your pain.

Forwarded by Dick Haar

Tiny Bubbles!
My wife gets mad because every Saturday night I take a bath with bubbles in it. 

I mean, if Bubbles doesn't mind, why should she?

Forwarded by The Happy Lady

The Origin of Pets Adam and Eve said, "Lord, when we were in the garden, you walked with us every day. Now we do not see you any more. We are lonesome here, and it is difficult for us to remember how much you love us."

And God said, "No problem! I will create a companion for you that will be with you forever and who will be a reflection of my love for you, so that you will love me even when you cannot see me. Regardless of how selfish or childish or unlovable you may be, this new companion will accept you as you are and will love you as I do, in spite of yourselves."

And God created a new animal to be a companion for Adam and Eve. And it was a good animal. And God was pleased. And the new animal was pleased to be with Adam and Eve and he wagged his tail.

And Adam said, "Lord, I have already named all the animals in the Kingdom and I cannot think of a name for this new animal."

And God said, "No problem. Because I have created this new animal to be a reflection of my love for you, his name will be a reflection of my own name, and you will call him DOG."

And Dog lived with Adam and Eve and was a companion to them and loved them. And they were comforted. And God was pleased. And Dog was content and wagged his tail.

After a while, it came to pass that an angel came to the Lord and said, "Lord, Adam and Eve have become filled with pride. They strut and preen like peacocks and they believe they are worthy of adoration. Dog has indeed taught them that they are loved, but perhaps too well."

And God said, "No problem! I will create for them a companion who will be with them forever and who will see them as they are. The companion will remind them of their limitations, so they will know that they are not always worthy of adoration."

And God created CAT to be a companion to Adam and Eve.

And Cat would not obey them. And when Adam and Eve gazed into Cat's eyes, they were reminded that they were not the supreme beings. And Adam and Eve learned humility. And they were greatly improved. And God was pleased.

And Dog was happy.

And Cat didn't give a damn one way or the other.

Forwarded by Dr. B.

While visiting his niece, an elderly man had a heart attack. The woman drove wildly to get him to the emergency room.

After what seemed like a very long wait, the E.R. doctor appeared, wearing his scrubs and a long face. "I'm afraid that your uncle is brain dead, but his heart is still beating."

"Oh, dear," cried the woman, her hands clasped against her cheeks with shock. "We've never had a Democrat in the family before!"

Forwarded by Paula

You can't get more accurate than this!

The Government announced today that it is changing its emblem at national, local, and local levels to a condom.  A condom more clearly reflects long-standing Government policy of standing up to inflation, halting productivity, destroying the next generation, protecting a bunch of you-know-whats (the p-word), and giving a false sense of security while you're really being screwed.

Forwarded by Dr. G.

THE WORLDS THINNEST BOOKS!!!!


22. THINGS I LIKE ABOUT FRANCE by Bill O'Reilly (Fox News)

21. HOW I SERVED MY COUNTRY by Jane Fonda

20. MY BEAUTY SECRETS by Janet Reno

19. HOW TO BUILD YOUR OWN AIRPLANE by John Denver

18. MY SUPER BOWL HIGHLIGHTS by Dan Marino

17. THINGS I LOVE ABOUT BILL by Hillary Clinton

16. MY LITTLE BOOK OF PERSONAL HYGIENE by Osama Bin Laden

15. THINGS I CANNOT AFFORD by Bill Gates

14. THINGS I WOULD NOT DO FOR MONEY by Dennis Rodman

13. MY WILD YEARS by Al Gore

12. AMELIA EARHART'S GUIDE TO THE PACIFIC

11. AMERICA'S MOST POPULAR LAWYERS

10. DETROIT: a Travel Guide

09. A COLLECTION of MOTIVATIONAL SPEECHES by D r. J. Kevorkian

08. EVERYTHING MEN KNOW ABOUT WOMEN

07. EVERYTHING WOMEN KNOW ABOUT MEN

06. ALL THE MEN I HAVE LOVED BEFORE by Ellen de Generes

05. MIKE TYSON'S GUIDE TO DATING ETIQUETTE

04. SPOTTED OWL RECIPES by the EPA

03. THE AMISH PHONE DIRECTORY

02. MY PLAN TO FIND THE REAL KILLERS by O. J.  Simpson

And the number one World's Thinnest Book:

01. MY BOOK OF MORALS (with a forward by Jesse Jackson) - by Bill Clinton

Forwarded by Barb Hessel

YEAR OF 1903    

The year is 1903, one hundred years ago... what a difference a century makes. Here are the U.S. statistics for 1903....

The average life expectancy in the US was forty-seven.
Only 14 percent of the homes in the US had a bathtub.
Only 8 percent of the homes had a telephone.
A three-minute call from Denver to New York City cost eleven dollars.
There were only 8,000 cars in the US and only 144 miles of paved roads.
The maximum speed limit in most cities was 10 mph.
Alabama, Mississippi, Iowa, and Tennessee were each more heavily populated than California.
With a mere 1.4 million residents, California was only the 21st most populous state in the Union.
The tallest structure in the world was the Eiffel Tower.
The average wage in the US was 22 cents an hour.
The average US worker made between $200 and $400 per year.
A competent accountant could expect to earn $2000 per year, a dentist $2,500 per year, a veterinarian  between $1,500 and $4,000 per year, and a mechanical engineer about $5,000 per year.
More than 95 percent of all births in the US took place at home.   
Ninety percent of all US physicians had no college education. Instead, they attended medical schools, many of which were condemned in the press and by the government as "substandard."
Sugar cost four cents a pound. Eggs were fourteen cents a dozen.
Coffee cost fifteen cents a pound.
Most women only washed their hair once a month and used borax or egg yolks for shampoo.
Canada passed a law prohibiting poor people from entering the country for any reason.
The five  leading causes of death in the US were:

1. Pneumonia  and influenza
2. Tuberculosis
3. Diarrhea
4. Heart disease
5. Stroke

The American flag had 45 stars. 
Arizona, Oklahoma, New Mexico, Hawaii and  Alaska hadn't been admitted to the Union yet.
The population of Las Vegas, Nevada was 30.
Crossword puzzles, canned beer, and iced tea hadn't been invented.
There was no Mother's Day or Father's  Day.
One in ten US adults couldn't read or write.   
Only 6 percent of all Americans had graduated from high school.
Coca Cola contained cocaine. Marijuana, heroin, and morphine were all available over the counter at corner drugstores. According to one pharmacist, "Heroin clears the complexion, gives  buoyancy to the mind, regulates the stomach and the bowels,and is, in fact, a perfect guardian of health."
Eighteen percent of households in the US had at least one full-time servant or domestic.
There were only about 230 reported murders in the entire US.

Just think what it will be like in another 100 years.

It boggles the    mind............I'm not tense, just terribly, terribly alert.

Here's what Auntie Bev thinks:

1. Q. What should you do if you see your ex-husband rolling around in pain on the ground? 
A. Shoot him again.

2. Q. How can you tell when a man is well-hung? 
A. When you can just barely slip your finger in between his neck and the noose.

3. Q. Why do little boys whine?
A. Because they're practising to be men.

4. Q. How many men does it take to screw in a light bulb?
A. One - he just holds it up there and waits for the world to revolve around him.
OR Three - one to screw in the bulb, and two to listen to him brag about the screwing part.

5. Q. What do you call a handcuffed man?
A. Trustworthy.

6. Q. What does it mean when a man is in your bed gasping for breath and calling your name? 
A. You didn't hold the pillow down long enough.

7. Q. Why does it take 100,000,000 sperm to fertilise one egg?
A. Because not one will stop directions and ask directions.

8. Q. Why do female black widow spiders kill their males after mating? 
A. To stop the snoring before it starts.

9. Q: Why do men whistle when they're sitting on the toilet? 
A: Because it helps them remember which end they need to wipe.

10. Q: What is the difference between men and women... 
A: A woman wants one man to satisfy her every need. A man wants every woman to satisfy his one need.

11 Q: How does a man keep his youth? 
A: By giving her money, furs and diamonds.

12. Q: How do you keep your husband from reading your e-mail? 
A: Rename the mail folder as "instruction manuals"

Forwarded by Paula

City cop was on his horse waiting to cross the street when a little girl on her new shiny bike stopped beside him. "Nice bike," the cop said "did Santa bring it to you?" "Yep," the little girl said, "he sure did!" The cop looked the bike over and handed the girl a $5 ticket for a safety violation.The cop said, "Next year tell Santa to put a reflector light on the back of it." The young girl looked up at the cop and said, "Nice horse you got there sir, did Santa bring it to you?" "Yes, he sure did," chuckled the cop. The little girl looked up at the cop and said, "Next year tell Santa the dick goes underneath the horse, not on top."

Music forwarded by Paula 

Jesse's Great Music (Scroll Down!)--- http://www.jessiesweb.com/

Forwarded by Tom Watson

Subject: Letter for bounced checks
 

What a Lady! Below is an actual letter sent to a bank. The bank manager thought it amusing enough to have it published in the New York Times.
 
 Dear Sir:
 I am writing to thank you for bouncing my check with which I endeavored to pay my plumber last month. By my calculations, three nanoseconds must have elapsed between his presenting the check and the arrival in my account of the funds needed to honor it.
 
 I refer, of course, to the automatic monthly deposit of my entire salary, an arrangement which, I admit, has been in place for only eight years.  You are to be commended for seizing that brief window of opportunity, and also for debiting my account $50 by way of penalty for the inconvenience caused to your bank.
 
 My thankfulness springs from the manner in which this incident has caused me to rethink my errant financial ways. I noticed that whereas I personally attend to your telephone calls and letters, when I try to contact you, I am confronted by the impersonal, overcharging, prerecorded faceless entity which your bank has become.  From now on, I, like you, choose only to deal with a flesh-and-blood person.
 
 My mortgage and loan repayments will, therefore and hereafter, no longer be automatic, but will arrive at your bank, by check, addressed personally and confidentially to an employee at your bank whom you must nominate. Be aware that it is an offense under the Postal Act for any other person to open such an envelope.
 
 Please find attached an Application Contact Status which I require your chosen employee to complete. I am sorry it runs to eight pages, but in order that I know as much about him or her as your bank knows about me, there is no alternative.
 
 Please note that all copies of his or her medical history must be countersigned by a Notary Public, and th mandatory details of his/he financial situation (income, debts, assets and liabilities) must be accompanied by documented proof.
 
 In due course, I will issue your employee with a PIN number which he/she must quote in dealings with me. I regret that it cannot be shorter than 28 digits but, again, I have modeled it on the number of button presses required to access my account balance on your phone bank service. As they say, imitation is the sincerest form of flattery.
 
 Let me level the playing field even further. Press buttons as follows:

 1.- To make an appointment to see me.

 2.- To query a missing payment.

 3.- To transfer the call to my living room in case I am there.

 4.- To transfer the call to my bedroom in case I am sleeping.

 5.- To transfer the call to my toilet in case I am attending to nature.

 6.- To transfer the call to my mobile phone if I am not at home.

 7.- To leave a message on my computer, a password to access my computer  is required.  Password will be communicated at a later date to the authorized contact.

 8.- To return to the main menu and to listen to options 1 through 7.

 9.- To make a general complaint or inquiry. The contact will then be put on hold, pending the attention of my automated answering service. While  this may, on occasion, involve a lengthy wait, uplifting music will play for the duration of the call.

Regrettably, but again following your example, I must also levy an establishment fee to cover the setting up of this new arrangement.
 
 May I wish you a happy, if ever-so-slightly less prosperous day,
 
 Your Humble Client
 
 Judy

Forwarded by Debbie

FINALLY, THE BLONDE JOKE TO END ALL BLONDE JOKES !!!

A blonde called her boyfriend and said, "Please come over here and help me. I have a killer jigsaw puzzle, and I can't figure out how to get it started."

Her boyfriend asked, "What is it supposed to be when it's finished?"

The blonde says, "According to the picture on the box, it's a tiger."

Her boyfriend decided to go over and help with the puzzle. She let him in and showed him where she has the puzzle spread all over the table. He studied the pieces for a moment, then looked at the box, then turned to her and said, "First of all, no matter what we do, we're not going to be able to assemble these pieces into anything resembling a tiger."

He took her hand and said, "Second, I want you to relax. Let's have a nice cup of hot chocolate, and then............", he sighed, "Let's put all these Frosted Flakes back in the box."

Oh! Oh!   The above one didn't put an end to blonde jokes.

Paula sent this one about the Handy Woman

A blonde, wanting to earn some extra money, decided to hire herself out as a "handy-woman" and started canvassing a nearby well-to-do neighborhood.

She went to the front door of the first house, and asked the owner if he had any odd jobs for her to do.

"Well, I guess I could use somebody to paint my porch," he said, "How much will you charge me?"

The blonde quickly responded, "How about $50?"

The man agreed and told her that the paint and everything she would need were in the garage.

The man's wife, hearing the conversation, said to her husband, "Does she realize that our porch goes all the way around the house?"

He responded, "That's a bit cynical, isn't it?"

The wife replied, "You're right. I guess I'm starting to believe all those dumb blonde' jokes we've been getting by e-mail lately."

A short time later, the blonde came to the door to collect her money. "You're finished already?" the husband asked.

"Yes," the blonde replied, "and I had paint left over, so I gave it two coats."

Impressed, the man reached into his pocket for the $50.00 and handed it to her.

"And by the way," the blonde added, "it's not a Porch, it's a Lexus."

 - from The Onion

"Whatever is coming at you is coming from you."
As quoted in a recent email message from William Herrmann

-----Original Message----- 
From: Blystone, Robert V. 
Sent: Thursday, November 13, 2003 4:00 AM 
To: TIGERTALK 
Subject: This is one of those times.

Dear List:

The following link will take you a Nov. 5th article in The New Scientist. http://www.newscientist.com/news/news.jsp?id=ns99994343 

There is an associated sound file that goes with the article at

http://www.zoology.ubc.ca/~bwilson/herring.html 

With this you and I will have now heard of everything.

Enjoy, I hope.

Bob Jensen just try to top this one.

Bob Blystone

There is something that I first noted about Bob Blystone’s scientific update message --- it was sent this morning at 4:00 a.m. this morning. That alone calls for special mention.  He really went "overboard" trying to top me.

Bob Blystone has helped me add to my Internet collections. I now have D-Cup breasts, an 18-inch penis, $45 million dollars transferred from to me by Queen Mabooba from a Nigerian bank, and an aquarium full of farting fish.

It really pays to find friends on the Web.

December 2, 2003 reply from Paula

Bob,

In case you missed this in Sunday's SA Express-News, here is Dave Barry's response to the scientific study on how herring communicate:

It's Windy Under the Sea, by Dave Barry