New Bookmarks
1999 Quarter 1:  January 1-March 31, 1999 Additions to Bob Jensen's Bookmarks
Bob Jensen at Trinity University

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For the January 1-March 31, 1999 Additions and Summaries scroll down this document 
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    (The full set is never up to date with the latest additions to my New Bookmarks.)
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Choose a Date of 1999 Additions to the Bookmarks File

March 26, 1999          March 19, 1999        March 12, 1999      March 5, 1999

February 26, 1999     February 16, 1999    February 9, 1999     February 2, 1999

January 26, 1999       January 18, 1999      January 11, 1999

For the other editions go to

March 26, 1999

"Who's Killing Higher Education?" by Steve Talbut, Educom Review, March/April 1999, 26-33.  The online version is at

A growing consensus holds that new information technologies foretell the end of higher education as we have known it. I suspect this is true. Its truth, however, is not that the technologies are positively revolutionizing education. Rather, what we are watching is more like the end -- the final perfection and dead-end extreme -- of the old regime's shortcomings. (Page 26).

. . .

The most damning testimony against higher education today may be that students have not rebelled; they are evidently incapable of it. Two things prevent such rebellion. One is the inability of high school graduates to take their own education in hand. We do not teach them to become self-learners. I am continually amazed at the number of adults who assume that, if they are to learn anything new, they must "take a class." (Page 29)

The second obstacle, pointed out in Borgmann's analysis, is the fact that, for extraneous social reasons, we insist on the academic degree. It is one of the revealing facts about the Information Age that it is the supreme Age of Credentials. Not just credentials as such (against which I have no complaint), but wooden credentials -- degrees, certificates, diplomas and licenses based solely on "measurable outcomes," such as credit hours and standardized test grades, with scarcely any reference whatever to the actual inner accomplishment and capability of the certificate bearer. (Page 29)

Other feature articles in the March/April 1999 edition include:

The Great Swami, Bob Jensen, looks into his crystal ball and concludes the Y2K problem is overblown with hype by consultants seeking to strip the tit (an old Iowa dairy farmer's term for squeezing the last drop into the bucket).  The Gartner Group, however, has a more reliable crystal ball, and they remain pessimistic.  I think I would trust the Gartner Group more than the off-the-wall Great Swami who never did strip well in a dairy barn.

According to Gartner Group’s latest research, the gulf between companies and countries ready for Y2K and those that lag behind continues to widen.  See

In the Faculty Club on Wednesday morning, John Howland told us about how one of his Computer Science students experimented with his new sport utility vehicle.  The student moved the clock and calendar ahead to just prior to midnight on December 31, 1999.  At the simulated dawn of Y2K,  the computer controlling ignition froze --- the new vehicle would no longer start.  The new car dealer who put in a replacement computer under warranty pooh-poohed the idea that this was a Y2K problem.  So the student experimented again with the newly installed computer behind the dash board.  Guess what?

Also see Carol Brown's students deal with the accounting issues of Y2K at

I fine tuned and made some corrections to my Mexcobre Case solution illustrating some accounting theory major concerns with SFAS 133 and IAS 39.  I fact the case raises serious questions about adjusting investments to market values in financial statements.

The case (without solutions) can be viewed at

If you are interested in my recommended solutions to the case questions, you will have to convince me that you are not a student enrolled in an accounting course.  Please send me an email message to .

For those of you who remain suspicious of my New Bookmarks, we now have The Luddite Reader for doubting Thomases seeking reasons to ignore or pan the  paradigm shifts in commerce, scholarship, research, human behavior, and education. See

A high quality web site (Luddites should take a look at this wonderful cultural and historical studies site)
Guildhall Library and Guildhall Art Gallery
(with a focus on London topography and six centuries of civic life on the river Thames)

Another good site in the areas of art, literature and culture (the University of Pennsylvania ‘s Special Collections Library)

Things go better with Coke --- read about how Coke Unbottles the Web Potential
Especially note the web security hardware and software.

Interesting archives on research methodology issues in general

A $49 CD-ROM Internet training program from GK Intelligent Systems, Inc. that has artificial intelligence that claims to do the following in an interactive mode:


From InformationWeek Daily
KPMG, iPass Team On Global VPN Services___ Multinational companies are getting more options for putting together virtual private networks. Consulting firm KPMG and VPN service provider iPass Inc. will reveal this week that they are working together to offer customers a single point of contact for global VPN services.

KPMG plans to bundle applications such as sales-force automation with iPass’ VPN remote-access service and sell the package around the world. By working with iPass, KPMG says it will be able to cut remote-access costs by an average of 30% for domestic users and 70% to 90% for international users. In the United States, companies will pay an average of 5 cents per minute for dial-up access to the Internet, while calls from expensive international locations such as Thailand and Uganda will cost 25 cents a minute. The savings will come partly because iPass users can connect to VPNs via a local call to more than 3,000 Internet access points in 150 countries. KPMG offers services in more than 840 cities in 157 countries. Also, network managers will have to manage only a single high-capacity connection from the Internet, rather than individual access lines in dozens of cities.

KPMG will provide clients with wide area networking services—including network design, implementation, and production rollout—remote-access management, and help-desk support. Increasingly, enterprises want consultants to do more than just provide consulting services. "Users tell us that it slows down the implementation when the users have to negotiate their own contracts," says David Moyer, senior manager for KPMG LLP in Radnor, Pa. Additionally, KPMG can then provide enterprises with one bill for everything from consulting and designing a VPN to actually billing for it.

Accounting and marketing professors can probably create some interesting cases on the software pricing issue.  Companies who develop the software have allegedly got the pricing strategies all wrong.,4351,394322,00.html

The New York Times Learning Network

Tools for College Writing

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

This week, I feature four ACE professors who classified their courses in ACE as "graduate courses in managerial accounting."  Actually, there is still a shortage of coursepage listing that I would classify as truly "managerial accounting" at a graduate level.  For example, some of the most helpful courses presently listed might easily be classified elsewhere such as in financial accounting, accounting information systems, or auditing.  We need more managerial accounting ACEs at the graduate level.

Instructor: Cindy Peck
Institution: Anderson University
Course Name: Managerial Accounting
Textbook: Managerial Accounting
Author(s): Garrison & Noreen
I found it more informative to visit other courses where Cindy includes more study guide materials.  Her home page is at

Instructor: Tanya Lee
Institution: University of Arkansas
Course Name: Asset Management Textbook: Cost Accounting
Author: Maher
This morning Professor Lee's handouts, notes, and presentations gave me "Cannot Be Found" messages.  However, I suspect that she is willing to share these with educators since she registered her coursepage with ACE.

Instructor: James M. Peters
Institution: Carnegie Mellon University
Course Name: Financial Analysis
Course Packet Author: James M. Peters
This appears to be a great web site.  I found a lot of "File Not Found" solution file disappointments.  However, James may be willing to share some of those hidden solution files with educators.  He has some very interesting illustrations and cases in financial statement analysis that are linked through ACE.  This particular course might be better classified under financial accounting, but there are many points of interest for managerial accountants as well.   Bravo James.

Instructor:  Karen Pincus
Institution:  University of Arkansas
Course Name:  Fraud Prevention and Detectiion
Textbook:  None
This course might be better classified under accounting information systems or auditing.  With Karen teaching it, I would love to take this course.   However, the shared materials presently linked in ACE are very limited.  Karen might be willing to share more if contacted privately by accounting educators.

AusWeb99-The Fifth Australian World Wide Web Conference (especially note the abstracts of papers to be presented)

Perhaps Netscape will not be killed off by the new Internet Explorer Version 5 from Microsoft.
Sun Microsystems has budgeted $100 million a quarter to AOL for the next 12 quarters (that's $1.2 billion over three years if I'm not mistaken)  to build on and sell software developed by AOL’s newly acquired Netscape

The Circle of Innovation : You Can't Shrink Your Way to Greatness
by Thomas J. Peters, Tom Peters, Dean LeBaron
ISBN: 0375401571

The American Political Science Association launched Teaching Political Science.

ZDU’s roster of self-study technology training courses has grown with over 100 asynchronous ways for you to learn technology at your own pace.  
While it lasts on the web, you can also read about short (like 15 minutes) courses at

Also see HyCurve, Inc. for training courses

Summer Computer Camps (not just for kids)

Online Continuing Education courses for Healthcare Professionals

The Andrews School (online asynchronous training courses in medical record keeping, billing, etc.)

Bryon Tosoff; piano and theory teacher

The site is featured in Newsweek, March 22, 1999, Page 11. is the first Web-based meeting center that allows you to meet and work together spontaneously with your friends and colleagues. At, create your own private meetings where you can share documents, show presentations, surf the web and work together on any application. Once you've started a meeting, it is easy to invite others directly into your meeting room. There is no software installation and no complicated network configuration. With, working on the Web is as easy as dialing a phone.

WebEx Offices - Set up your virtual office at! Conduct Web-based meetings in your customized WebEx office. Chat - adds text-based chat to your WebEx meetings. Teleconferencing - aggressively priced conference calls.

Bible Study for Ordination

Islam and education

MOST Clearing House on Religious Rights—UNESCO

International law

Human Progress Network

BRIDGE gender issues

Links to living and religion --- from Johnnie and Anne

SpamCop - technology for Internet security

News From Lotus
Bringing knowledge management to the enterprise, Lotus will roll out new tools and services built around its forthcoming Domino upgrade


In a previous edition of New Bookmarks, I discussed digital MP3 compression that puts hours of highest quality audio on a single CD and/or allows you do download highest quality audio from the web.  Check out Epitonic:

And then there is Syko’s Page

If you enjoy chamber music

National Center for Children’s Illustrated Literature

Unclaimed Baggage Center --- yuppie deals galore for show off brand names

Are you feeling old?
AARP Research Center
AARP Webplace

Yahoo! Coupons - free online shopping coupons

Tony's Poems web site

Some funny quips from bored flight attendants to cheer up or frighten the hell out of bored passengers

Self Test Software

Radical Films (for political history buffs and old hippies)

Outpost Auctions - place your bids.

PI: Team Chess Game (for multiple players)

Alcohol Industry & Policy Database

From ZD Tips on Education World
Whether you're a teacher, student, or parent, if you're looking for information on education, we've got a site for you. Education World is a database of 110,000-plus educational sites available on the Internet. The site features a search engine that lets you search the database with keywords or use advanced search options with seven specially designed criteria to help limit your searches. You can also jump to special featured topic subjects like regional resources, K12 and universities online, event calendars, mailing lists, and more. But Education World doesn't stop there, it also provides a subject category list that's organized like Yahoo! in 20 different subject categories. In addition, you'll find articles on lesson planning, news, curriculum, books, administration, and educational sites. Education World is located at

From InformationWeek Daily
AT&T Launches Local ATM Service
AT&T began its efforts to bring competitive services to the local market yesterday with the debut of local asynchronous transfer mode (ATM) services, its Transparent LAN service, and new service-level agreements for ATM and frame relay.

The local ATM service will provide customers with an end-to-end ATM offering. "Customers will have one contract, one bill, and a single point of contact for customer care for their local and long-distance ATM," says Kristine Demareski, AT&T’s local packet services product director. The Transparent LAN service will convert Ethernet, Fast Ethernet, Token Ring, and Fiber Distributed Data Interface traffic to ATM traffic using an AT&T-supplied LAN-to-ATM Concentrator at the customer’s premises. It’s aimed at customers who aren’t ready to invest in ATM equipment.

For more information on ATM-type stuff see and my glossary at

AECM users have already seen the following  helpful message from David Fordham.   I have repeated it here to place a permanent record into my New Bookmarks archives.

From David Fordham
I assume you mean connectivity for the Internet and public network communications (phone), so if you actually meant connectivity for something else, please disregard this reply.

Right now, the only two large-scale options for connections via satellite are (a) fixed-base with the geostationary satellites (the K-band pizza dishes on the side of apartment buildings, or the huge C-band dishes in the rural farmyards), or (b) the LEO satellites, intended for mobile hand-held or other "non-pointed" devices.

I doubt you mean the geostationary connections, since each one of these would probably require a licensed transmitter, and require much more power for that transmitter than you would want to pull through your house wiring (126,000 miles is a long way for a microwave radio wave to travel and still maintain its signal integrity).

If you mean LEO satellites, you don’t need to wait. Several

providers are already selling services on these. For example, see:

But do you really need such a service right now?

Most Internet providers I’m aware of provide support for V.90 over POTS. Even if there isn’t a local phone number for your provider, almost all of them have toll-free connect lines which support V.90.

V.90 works over POTS. Your throughput will not be as fast as advertised (*very* few people actually realize transfer rates of 56kbps), but for most home-office applications, it should be sufficient, even for generalized web browsing. It may not be sufficient for real-time video and audio applications, but most of those are dependent upon your switching center, anyway.

If V.90 is not fast enough for you, you can still use V.90 for the UPLOADS (remember, very little is going FROM your client computer TO the Internet), and use satellite for your DOWNLOADS (data coming FROM the Internet TO your computer, such as web pages, weathermaps, video clips, etc.) over the Iridium and other LEO constellations.

Most satellite Internet services I’m aware of indeed utilize POTS for uploads, and the satellite link for downloads only. In fact, I’m not aware of any satellite services which allow satellite connection for UPloads. So any way you slice it, you’re probably going to utilize a V.90 modem over POTS one way or another.

Now, for my personal suggestion:

If you can wait a couple of years, I expect to see mucho change in the pricing of satellite services in the coming 24-48 months.

Right now, today, in our "backwater" locale, way out here in the boonies, (the agricultural Shenandoah Valley, largest town within a five-county radius is population 45,000), we have digital PCS providers offering "unlimited connect time" packages for as little as $75 per month, long-distance included (yes, amazing isn’t it! unlimited long distance INCLUDED along with unlimited air-time, on the handheld digital PCS "cellular" phones (PCS isn’t really cellular, but to the consumer it appears the same).

And regarding pricing structures, let me take a side trip by mentioning that I personally have a land-line POTS unlimited long-distance service for $39 per month at home. Four years ago, who would have predicted unlimited long-distance service, both in-state and out-of-state, U.S. plus Canada, 24-hours per day, 7 days per week, for a flat fee of only $39 per month?! "Ridiculous," I would’ve said four years ago. But here it is today.

The Iridium and other satellite constellations will be facing increasing competition from these type services. So we will probably see all kinds of innovative pricing strategies in the year 2000 and 2001. Remember, a satellite service is heavy on fixed costs, low on incremental costs. So as long as capacity exists, it is to their best interest to sign up new customers for a song. (... and you can’t begin to imagine the digital capacity available in a 2 gigahertz-wide band of wireless spread-spectrum RF in the sub-millimeter wavelength band!).

David R. Fordham, CPA, CMA, Ph.D.
James Madison University, School of Accounting
Mail Stop Code 0203, Harrisonburg, VA 22807
Phone: 540-568-3024, Fax: 540-568-3017, Email:

And that's the way it was on March 26, 1999.

Professor Robert E. Jensen (Bob)
Jesse H. Jones Distinguished Professor of Business Administration
Trinity University, San Antonio, TX 78212-7200
Voice: 210-736-7347 Fax: 210-736-8134  Email:

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Bob Jensen's Index Page Bob Jensen's Bookmarks New Bookmark Archives

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March 19, 1999

I cannot give a higher recommendation for reading about innovative technology than the article by John Mann entitled "Message Engine Drives Delta Data:  A Case Study,"  Application Dvelopment Tools, March 1999, 41-46.  In my viewpoint, this should be a "must" for inclusion in virtually every information systems and/or accounting information systems course.   The online version is available in the March 1999 (Current Issue) links at

You can read more about middleware at

I recommend that all researchers, especially accounting researchers, take a look at the favorable book review by Dennis Patz that begins on Page 121 in the January 1999 issue of The Accounting Review.   The book being reviewed is entitled Critique of Accounting:  Examination of the Foundations and Normative Structure of an Applied Discipline (Westport, CT:  Quorum Books, 1995) by Richard Mattessich.  I recall receiving unsigned letter years ago claiming, in effect, that esteemed accounting researchers were emperors without clothes in fiefdoms of little importance to the real world.  This was followed with a signed and widely circulated, albeit unpublished, document by several of the top researchers in prestigious research universities that raised the same concerns.  Mattesich tackles these issues in his book.  In the book review, Professor Patz lists those concerns that still haunt us and researchers in many, if not most, other disciplines.  In accounting, however, it is more difficult to pinpoint where research of those that control the tenure gates in the most prestigious research institutions has added genuine value to the practicing profession.

Booknews, Inc. , February 1, 1996
A critical examination of contemporary accounting, investigating the methodology and reasoning process appropriate for the discipline. It aims at a synthesis of the two major opposing camps of present-day academic accounting: the "critical-interpretive view" of Great Britain and the "positive accounting theory" of America. Among the topics in 12 chapters are the historic and cultural mission of accounting; valuation models, capital maintenance, and instrumental hypotheses; and what has post-Kuhnian philosophy of science to offer?

It would be interesting to turn the tables and process trace major changes in the accounting profession.  Where and from whom did the seminal contributions to practice arise?  For example, I have always admired the credit given by Bob Kaplan to cost accountants at John Deere for originating some of the seminal activities-based costing changes in practice that are belatedly soaring in popularity in business firms and other organizations.  In a plenary session (New York City in August 1994) of the American Accounting Association, Joel Demski claimed that about the only academic contribution to practice was dollar-value LIFO.  Knowing Joel, he was probably exaggerating with tongue-in-cheek, but then again was he really exaggerating in a featured presentation in front of over 2,000 accounting educators, practitioners, and researchers in the audience?  Certainly academic research has had an impact upon standard setting and education.  It is less clear what that impact would have been inter alia in the real world without being forced via changed standards.  In any case, the book itself is probably the best of the Mattesich treatises on research.

Thank you Dan Price for this lead on an excellent environmental report web site

My innovative software feature of the week is called Quick View Plus 5.1.
This product comes for the same company (Jasc Software) that sells the wonderful and inexpensive Paint Shop Pro.
Quick View Plus lets you view email attachments when you may not have the software installed to view those attachments.  For example, you can read an Excel spreadsheet on a computer that does not have any spreadsheet software.  I just received some pictures from my wife's brother in Germany.  I could not view these pictures as email attachments.  But they can be viewed with Quick View Plus.  No mention is made of virus protection, but my hunch is that there is virus protection here since you can see the documents (like Excel spreadsheets) with less risk of engaging the macros that allow viruses to do nasty things to your computer.  You may want to view some documents with Quick View even if you have software like Excel that will stimulate nasty viruses embedded in macros.  Quick View will also do the following:

I took advantage of the download trial offer at

I have updated my listing of accounting and finance glossaries along with my own Technology Glossary at

I am active in the FEI.  Belatedly, the FEI has some technology helpers.  An archive of presentations is now available at
One presentation you may want to download is Gartner Group?s technology trends for the next five years.  This presentation summarizes the state of key technologies and assigns probabilities to some possible future scenarios.

There is also a new FEI Express listserv for members.

Associated Colleges of the South Technology Fellowships (I had one --- they're great).   If you are in an ACS institution, now is the time to apply.

Harvard will help educators integrate newer learning technologies

Grade tracking software called GradeQuick

Thompson Publishing and are moving toward bypassing campus book stores with online sales of 400,000 titles and up to claimed 40% discounts.  Required books for courses in more than 50 colleges are now listed online.

Career life services and instructional tools from Knowledge Universe

From Lycos




Note from Jensen:  CNN reports that less a year ago, 2% of the users of a web page with advertising clicked on the link of the advertiser.  This has declined to a current rate of 1%.  There is software available to suppress advertising on a web page.  As a result, commercial web sites are resorting to attractions other than advertising.  Free services and contents are the current rage on the web.  For example, see the above examples from Lycos.  Be very careful, however, that you are dealing with the true web site of a reputable company.  Beware of any contests that request money.  Even if the contests are free, however, the vendor may be asking for information from you that can be sold or bartered.  I have a case dealing with some of these issues at

PC Week’s Fast-Track 100 spotlights technology innovators in government and education and finds the public sector turning Web-ward to deliver new services and cut costs.

My featured accounting educator this week is Carol E. Brown at Ohio State University

Carol shares the following materials that are linked at her web site:

Related links

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

This week, I feature three ACE professors in the area of Accounting Information Systems (Ceil's excellent web site was acknowledged previously)

Instructor:  Lisa Austen
Institution:  University of Arkansas
Course Name:  Accounting Technology
Textbook:  Accounting, Information Technology, and Business Solutions
Author(s):  Hollander, Dennam Cherrington
Lisa has some cases and case solutions on the web.  She has removed some, but my guess is that she will share them with you if you send her an email message.

Instructor:  W. Darrell Walden, Ph.D., CPA
Institution:  University of Richmond
Course Name:  Accounting Information Systems
Textbook:  Building Accounting Systems
Author(s):  Perry & Schneider
Darrell provides a lot of helpful materials, including multiple choice questions with solutions.  This is an especially helpful web site for those of us teaching Microsoft Access applications in accounting.  You can also download the team PowerPoint presentations.  Hew uses Great Plains general ledger software.  Bravo for this excellent web site Darrell.

Instructor:  Marcus D. Odom
Institution:  Southern Illinois University at Carbondale
Course Name:  Accounting Information Systems
Textbook:  Accounting Information Systems: A Database Approach
Author(s):  Murthy and Groomer (Jensen also uses this online AIS textbook)
Among other things, Marcus shares his AIS discussion board.   This course also uses the Great Plains general ledger package.  There are extensive study aids and PowerPoint presentations that can be downloaded.

Intensive CPA Exam Review

From Neil Hannon
The Big Five firms have several advantages when it comes to winning consulting contracts. Ability to take on large assignments, brand name recognition and reputation are among the factors that typically land major contracts. The PEN, or Premier Expert Net, is about to level the playing field for smaller consulting firms. From their Web site at, a new online group of virtual consultants has organized over 650 consulting firms into a consulting network. The firms in the network must pass a strict quality control process and give the PEN group membership fees and percentages of contracts won.
The Pen Group's web site is at

New online MBA Program from SUNY Empire State College (competency-based academic standards)
Limited to 50 students

Virtual University Net (helps you find networked higher education and training courses)

BellSouth Education Gateway

I especially recommend an article by D. Mesher entitled "Designing Interactiveities for Internet Learning," Syllabus, March 1999, pp. 16-20.   The online version is not yet available, but it will be up soon at

News from Macromedia
Here is the second set of tips in the tutorial series provided by industry expert, Sandra Bray (by way of Ziff Davis Journals). We’ll continue this new Dreamweaver series from the "Interactive Designer" newsletter, along with helpful hints on creating a client-side image map. Visit and select the "Full Article" link.

And why not get your own copy of the "Interactive Designer" by clicking one of the "FREE ISSUE" icons throughout both the tutorials?

There’s more! -- "" is offering "Learning Dreamweaver 2"  (now!); and "Learning Fireworks 2" (by the end of April). Order your copies online at:

What’s more, Alexandra Barrett of PC World reports, "Macromedia Makes a Big Flash: Two-thirds of Web users have [Macromedia’s] fast graphics viewer and don’t know it." Read what else PC World says at:,1510,9939,00.html

eCode - manage your online identity

Enhanced Learning (a web site devoted to newer technologies for learning)

It's never too late to learn Ben
Simulations Plus, Inc. creates advanced simulation software for education, pharmaceuticals, and industry. Our exciting new FutureLab™ educational software series, for science curriculum, enables teachers and students to quickly and easily perform simulated laboratory experiments on a personal computer.

Byte is back.

California Digital Library (Browse or Search)

Internet Cafes Guide

Thank you for linking to The New Homemaker! Every mention helps get the word about my site out, and I appreciate it.Regards,
Lynn Siprelle
Editor, TNH

Journalism's (Yahoo says:  "To err is human, to forgive is online.")

American History
A full-text version of Edward Bellamy’s, "Looking Backward from 2000 to 1887".

Also see  Ollie’s History Place

Inka Empire

Mysteries of the Nile - Land of the Pharaohs.

News from and about Microsoft
Probably the most important news is what Bill Gates calles "a big milestone" in the history of Microsoft.,4153,1014167,00.html

Download Internet Explorer free from

Maximize your search capabilities

Windows 98 Second Edition?

Free Windows Media Player

What’s New in Outlook 2000?

The Biggest Online Sidewalk Sale - and Sweepstakes


A letter from Microsoft concerning privacy (including an identifier patch utility)

Are You Stressed Out? Take the WomenCentral Stress Test

Speaking of stress, Microsoft is reorganizing to blur the lines between operating systems and applications.  Could it be that Bill Gates is trying to make it difficult to break up his empire?

Watch out Bill Gates --- Apple has bounced back from 5% to 10% of market share!
Its colorful iMac is now the top selling PC since overtaking the Compaq Presario 5050 as the top selling PC
Sadly, I think Apple's market share on higher education campuses is still plunging, but those iMacs make great XMAS gifts for homes and apartments.

From InternetWeek
Apple Computer put an Internet and networking shine on its server-based operating system unveiled this week. Mac OS X includes tools for centralized configuration of clients, and also includes the Apache Web server and the WebObjects 4.0 application server. Apple also said it plans to distribute the core of the operating system as free and open source. That includes, basically, everything but the graphical user interface and graphics tools.

Library of the Workplace

Interactive Drama, Inc.(uses Speech Recognition technologies to learn Spanish)

I am so absent minded that my secretary has to remind me of everything except lunch.  If you cannot afford a secretary, you can get a virtual secretary at LifeMinders

Be this as it may, I am not as absent minded as John von Neumann.  He purportedly traveled to Philadelphi and then phoned his wife to inquire about why he was in Philadelphia.   With LifeMinder and a Palm Pilot, Professor John von Neumann in modern times would not need to telephone his wife (who might have been out of the house, thereby leaving her famous husband lost in a Philadelphia phone booth).

Worldwide Speech and Communication

Equity - women and money.

MJuice - digital songs for your desktop.

Did you see the NY Times , March 8, Page B1 article entitled "Musicians Want a Revolution Waged on the Internet?"  "Optimists" (this is the word used by the NY Times)  think that the music industry will become a cottage industry where musicians will bypass recording music companies and radio stations in order to offer their best material directly online (a bit like Branson musicians bypassed Nashville).  There are various industries where the "revolution" has already been one, including high-end art galleries and low-end sleazy (husband with hidden video camera) porn cottage industries.  The jury is still out as to whether online "book" authors' cottage industries will drive publishers out of business or whether "educators" will drive vocational and higher education schools out of business in some disciplines.  Richard Campbell leans toward the "optimism" side of things in his postings on the aecm (especially from the standpoint of the publishing industry).

Also see the excellent online cottage industry information systems textbook offerings at Cybertext /

Montessori Assistants to Infancy

Native Traditions Circle

Mixed drinks/cocktails from

This is nice to know but sad to learn about.  Perhaps there will be fewer bugs with Office 2000 in place.
The last two years I have used MS Project in my systems analysis and design class, for hands-on project scheduling work. MS Project, I have concluded, is the buggiest package, and the most poorly designed package, that MS has ever released.

Never again. Does anyone know of any good packages out there that can be used to teach the fundamentals of project management? Shareware/Freeware is OK by me.

Joe Brady
MIS Instructor, Accounting & MIS, College of B&E
University of Delaware

Econophysics --- a new buzz word and area of research

From the Scout Report
Georgetown University Library’s NAICS Clearinghouse

Investor Insight (for Eastern Europe)

Fortune’s Best Mutual Funds 1999

Gen X Guide to Finance

Professor Robert E. Jensen (Bob)
Jesse H. Jones Distinguished Professor of Business Administration
Trinity University, San Antonio, TX 78212-7200
Voice: 210-736-7347 Fax: 210-736-8134  Email:

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Bob Jensen's Index Page Bob Jensen's Bookmarks New Bookmark Archives

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March 12, 1999

I have updated my listing of accounting and finance glossaries along with my own Technology Glossary at

Many, probably most, accounting professors and practitioners argue that SFAS 133 is too complex for financial statement preparers and investors. One simplification being advocated by former FASB Chairman Dennis Beresford (Journal of Accountancy, March 1999, pp. 65-67), the International Accounting Standards Committee (IASC), and many others is to adjust all derivative financial instruments to fair value and delete the enormous complexity of making decisions as to what contracts must be versus what contracts cannot be adjusted to fair value.

I have my doubts about fair value adjustments in many instances.  And that is not just because one of my professors years ago at Stanford University, Yuji Ijiri, was and is forever more an advocate (at least in elegant theory) of historical cost.

My real-world Mexcobre Case has been revised.  This case  illustrates a real-world instance where, in my analysis, adjusting derivative instruments to fair values is highly misleading to investors. The valuable copper price swap should not be booked at   anything other than zero in this real-world case.  This would be true even if the particular derivative instruments in the Mexcobre Case were traded in markets that were wide and deep (which is not the situation in the Mexcobre Case).

The Mexcobre Case actually supports the arguments of many bankers who contend that SFAS 133 leads to misleading financial statements if financial instruments derivatives are adjusted to fair value each period.

My revised Mexcobre Case is located at

My revised teaching notes and case solutions are available to accounting educators and practitioners.  You may request free access by sending me an email message to .

Bernie Milano discusses KPMG's very serious efforts to break the glass ceiling

Paint Shop Pro will capture all or your selected part of any screen and make virtually any kind of graphics file. PSP will also read most any graphics file and convert it to most any other type of graphics file. It is also relatively easy to covert most graphics pictures to text using OCR programs such as my favorite Omni Pro.

The PSP software is the best buy in the history of Windows. For layering, I also use the expensive and user-unfriendly Adobe Photoshop, but for most of my graphics captures the inexpensive PSP will do the job. You can download a trial version of PSP from

I might add that I also really like Lotus ScreenCam for making animations or videos of successions of screen images. The current price from PC Zone is only $28. This software does not come with a user's manual because the software is so easy to use that no manual is necessary. You can also capture audio, although Brian Zwicker notes that even professionals have problems with ambient noise (I also have this problem).    Lotus ScreenCam is great when you want to show students a succession of steps (software usage, journal entries, mathematics calculations, statistical tests, etc.) and narrate while you go. The reader is free (and not even necessary if you save the animation as a video).

In response to Brian's question, I don't think the quality of the audio or the video has a much of anything to do with whether you use Lotus ScreenCam, Microsoft Camcorder, or Hyperionics. HyperCam.

I will comment on Lotus ScreenCam scm animation files versus avi video files. When I make an animated scm file it looks great and requires a small amount of disk space, say 249Kb of space for a 62 second animation. If I save the same file as a video avi file the same segment requires up to 55,092Kb of disk space for the highest quality video.

A minor difference is that the scm player must be downloaded to play the 249Kb file or any other scm files (this free scm player is very quick and easy to download and install from the Lotus web site). Most computers already have some capability to play avi files without downloading a proprietary player.

The essence of this problem arises in terms of web bandwidth. I just downloaded a 3,153Kb avi file from Ronald's web site at . It took 78 minutes to download across a T1 line starting at 1:22 p.m. on Thursday, August 11. Of course the download would have been much faster when I arrived at work before 5:00 a.m. At either time of day, however, the download would have been much faster if Ronald had instead made a scm or other animation file of the same screen events the file would have been much smaller and flowed over the web much more efficiently.

As a compliment to Ronald, I want to stress that the quality of the audio and video is magnificent. However, It took 78 minutes to download a 3,153Kb file that only yields 45 seconds of playing time. One of the reasons for the high quality is his high sampling rate used in capturing the audio and video. A high sampling rate yields great quality at a great cost in terms of file size and bandwidth requirements on the Internet. I doubt that the software used matters nearly as much as the video/audio sampling rate, the quality of the microphone, the quality of the computer's capture hardware, and the screen resolution and video adapter quality of the computer itself (since we are talking about capturing successions of screen images here). I would opt for the Lotus ScreenCam scm file unless higher quality audio is absolutely essential. Users will save immense amounts of downloading time and disk storage space savings.

One drawback of the Microsoft Camcorder and the Hyperionics. HyperCam appears to be that they will only capture avi video files. Lotus ScreenCam provides a choice between the scm animation or the avi video options.

In any case, the relevant web sites are as follows:

Lotus ScreenCam free trial version
$28 PC Zone price at 800-419-9663

Microsoft Camcorder
Free inside the MS Office 97 Package
Reviewed at

Hyperionics. HyperCam
$30 for downloading at the Hyperionics web site

If you know any accounting educators teaching doctoral courses, please ask them to link their materials  in the American Accounting Association's Accounting Coursepage Exchange (ACE) web site at
Please send these luddites email messages today and urge them to share as much as they can with the academy by easily registering their course pages with ACE. 

Only two accounting educators have registered their doctoral program coursepages with ACE.  Special thanks to the following good guys.

Jagdish S. Gangolly
Institution: State University of New York at Albany
Course Name: Inf 703 Information Organisation
Textbook: Automatic Text Processing
Author: Gerard Salton
The Adobe Acrobat course materials and the many web links should be of great help to Accounting Information Systems instructors in undergraduate as well as graduate courses.

Instructor: Jagdish S. Gangolly
Institution: State University of New York at Albany
Course Name: Inf766 Quantitative Techniques in Information Science
Textbook: Modern Applied Statistics with S-Plus
Author: Venables & Ripley
This course has less shared information than the AIS course above, but it provides a good syllabus and some other materials for the quantitative foundations of information systems and data analysis.

Instructor: Dan Stone
Institution: Univ. of Illinois
Course Name: Accountancy Research Orientation for Ph.D. Students
Textbook: (1985). Basic Research Methods in Social Science. New York, McGraw Hill, ISBN 0-07-554463-6.
There is a great section of this course entitled "What is research?" along with an interesting assortment of readings.  There is another section on "The Craft of Scholarship."  I could not get Lecture and Review materials buttons to work at Dan's web site this morning, but the fact that the buttons are there indicates that he must intend to share some of the materials.

Gleim's CPA Exam Preparation software is available as a free academic site license to colleges and universities.  Students who use the free online campus network materials may also purchase the Gleim books and software for a discounted price of $100.

Becker reports only 12% candidates sitting for the CPA examination pass it on the first go around
The Becker prep course uses a lot of video presented in classes given in many cities across the U.S.

Micromash has a $595 price to individuals, but I could not find any information about a site license at

Because of the multimedia and some other features, I prefer Bisk's TotalTape multimedia CPA package and frequently demo it in my technology road shows.  Its site license is $750 on a campus.  A student or former student can get it for $375 or $475 depending upon whether their campus or alma mater has a site license.

I lost some of my trust in the U.S. Department of Education data tables.

The source of most AACSB enrollment data is the U.S. Department of Education. The USDE   web site is at  One nice feature at this web site is a form where you can request data for the USDE to look up for you (with human reference librarians in this day in age?). The form is at

One really interesting education fact document is at This points, among other things, to the Most Popular Majors in higher education at

In 1994/95 there were 43,940 (less than 44% were men) accounting undergraduate degrees awarded out of 234,323 degrees in business and administrative studies. The total, according to the USDE, for all four and five year bachelors degrees was 1,160,134. Business seems to be clinging to its lead in popularity and has more than double the number of graduates as education colleges and departments. Accounting has about as many graduates as the entire number of graduates in visual and performing arts. Accounting is only slightly below the entire discipline of communications and communications technologies. We had nearly double the number of graduates as the 24,404 graduates in computer and information sciences. However, I suspect our market share is shrinking in the 1996-1999 years vis-à-vis computer and information sciences. High salaries and signing bonuses do make a difference in the attractiveness of a computer science degree.

The USDE table where I got this data also contains masters and doctoral degrees statistics. There are only 54 doctoral degrees in accounting (35 men and 19 women) in 1994/95.  I am suspicious of that data.  Hasselback (Page -2 in the 1998.99 Edition) reports 163 accounting doctorates for 1995.  Hasselback tracks accounting doctorates by name regarding where they graduate and where they work after graduation.    Hasselback's online Accounting Faculty Directory is at . You may have to go to the free hard copy version (ISBN 0-13-613696-6) for doctoral enrollment data (I cannot find that table in the online database).  In this one instance, the USDE statistic of 54 accounting doctorates in 1994/95 is way off the mark of the 163 doctorates reported by Jim Hasselback.

After I sent the above data out on the aecm listserv, I received a message from Frimette:

As an aside, did you know, that at NYU there appears to be a larger number of CPAs in the doctoral program in business education (School of Education) than in the doctoral program in accounting (Stern School of Business)?
Frimette Kass-Shraibman, CPA, Director
Foundation for Accounting Education - NYSSCPAs
530 Fifth Avenue, New York, NY 10036

It may be that the USDE is missing some data because business or accounting majors earn their degrees from colleges outside the college of business.  There also is a problem of dual majors, etc. when undergraduate data are collected.  It also may be that the USDE does not correct its data tables to fine tune them for accuracy as time goes by. 

Hi Will,
I haven't found any free financial ratio calculation software available with the level of sophistication that you need, but there are some financial calculators on the web. See

For heavy duty stuff, you should go to commercial web sites. One that advertises what you are looking for is at

You might also want to take a look at

Many accounting software packages will compute these ratios. Links to some of these packages and campuses who use these packages in courses can be found at

Perhaps some of my friends on the aecm listserv will help us out with respect to free software and good web sites.

NACRA: North American Case Research Association

Thank you Richard Campbell
For those of you who want to see Java alternatives to MS Excel - check out the demos on this site.

Announcing the newest release of Microsoft’s Web browser, Internet Explorer 5.0-with new features.

Microsoft Office 2000’s individual components (Word 2000, Excel 2000, Access 2000, FrontPage 2000, PhotoDraw 2000, and more)

"Sticky Apps" for making people stick to your web site,4351,391660,00.html

Harvard Business School Publishing (includes cases)

In Canada you can find HBS cases at

In the U.K. you can find HBS cases at

No web site is given for Australia, but you can send an email message to

What faculty members will be put out to pasture? (Thank you David Fordham).  What David forgot to add is that the most likely professors to be put out to pasture are those that spend too much time chatting on listservs rather than taking a look out at the real world.

Environmental Education on the Internet

Survivors of the Exxon Valdez Oil Spill - 10 years later...

Meltdown at Three Mile Island

European Environmental Law Homepage

If you keep hearing about XML and don't know what it is see

A Shockwave tour of the Tower of London (the next best thing to being there.)

Community College Web (U.S. and Canada)

Net University (Argentina)


This patch addresses a vulnerability that would allow malicious code to be run in a Word 97 document without warning you. Word 97 will warn you when opening a document that contains macros. However, if that document does not contain macros, but is linked to a template that does contain macros, no warning is issued. A hacker could exploit this vulnerability by causing malevolent code to be run without warning when you visit a web site or open an e-mail. This code could be used to damage or retrieve data on your system.

To download this patch and others for free*, go to:

Ernst & Young launches eCommerce RapidStart service
The new product is designed to help your company design and launch web-based initiatives in less than 30 days.

Computer tips, news, and gossip
I especially like the section on "the most popular and widely read tips."

From Bobby Carmichael
Has anyone used the EMBANET software and web site for distance education?  I believe that Colorado State has used it very successfully for an MBA online with over 500 students nationwide. This seems to be the equivalent to WebCT and the others several have mentioned? Their URL is

Our University is currently planning to use them next year to put more of our MBA online.
Bobby J. Carmichael, Professor
Department of Accounting
Texas A&M University-Commerce
Commerce, TX 75429-3011
Phone: (903)886-5658  FAX: (903)886-5663

Educational Alternatives for an At Risk Youth - Dell’s "online superstore"

Intel Pentium III Processor Showroom

The New Homemaker (a very helping web site)

Search for Giant Squid (Smithsonian Institution on an expedition)

An amazing panorama (literally) of Civil War battlefields --- A must see for those of you who still view learning technologies with suspicion.  Please drag your mouse inside the pictures and watch them move about.  This brings history to life.  I wish the subject matter of accounting made good pictures.  It doesn't even make good reading.  But our books on the cost of that war have some staggering totals.

Guide to Ireland (boy would I like to go there someday)

Cafe des Poetes (poetry)

Some Excel shortcut keys that Bob Jensen usually forgets to use
Insert the AutoSum formula    ALT+= (EQUAL SIGN)
Enter the date    CTRL+; (SEMICOLON)
Enter the time    CTRL+SHIFT+: (COLON)
Insert a hyperlink    CTRL+K
Complete a cell entry    ENTER
Copy the value from the cell above the active cell into the cell or the formula bar     CTRL+SHIFT+" (QUOTATION MARK)
Alternate between displaying cell values and displaying cell formulas     CTRL+` (SINGLE LEFT QUOTATION MARK)
Copy a formula from the cell above the active cell into the cell or the formula bar     CTRL+' (APOSTROPHE)
Enter a formula as an array formula    CTRL+SHIFT+ENTER
Display the Formula Palette after you type a valid function name in a formula     CTRL+A
Insert the argument names and parentheses for a function, after you type a valid function name in a formula    CTRL+SHIFT+A
Display the AutoComplete list    ALT+DOWN ARROW

FILEWORLD'S Top Ten Spreadsheet Tools

1. Spreadsheet Assistant
Don't settle for what comes in the shrink-wrap. Add more than 180 actions and functions to Excel spreadsheets; most integrate with the standard menus and dialog boxes.  

2. Excel File Conversion Wizard
Excel File Conversion Wizard helps you convert Lotus 1-2-3 and Quattro Pro files (as well as many other formats) to Excel files in batch operations rather than one at a time.  

3. Web Queries Import
Get information from a Web site and put it directly into a Microsoft Excel spreadsheet. The information can come straight from a page, or you can easily customize the tool to bring you just the data you need.  

4. SuperSub
This spreadsheet add-in displays a dialog box that makes it very easy to indicate superscript, subscript, bold, italic, and font size for individual characters in a cell.  

5. Cleaver
If you've got too much fat in your business, chop it out with this aptly-named software-a series of Excel files designed to run "What if?" scenarios. Tailored to help business owners streamline operations to increase profitability.  

6. As-Easy-As for Windows 95
A powerful spreadsheet, originally designed as a Lotus 1-2-3 clone for the DOS environment. It features math, financial, statistical, date and time, and scientific functions, as well as graphics capabilities.  

7. DataLoader
This menu-driven add-in for Excel moves data from sheet to sheet based on a unique key that identifies the data to be loaded and the target row. The key can be either alphabetic, numeric, or a combination.  

8. Risk Analyzer for Excel
Navigate among complex choices with this set of decision-support and risk-analysis tools for Excel.  

9. VistaCalc This easy spreadsheet can calculate columns and totals like all the rest. It can also handle loan repayment calculations, depreciation, and other statistical and financial functions.  

10. As-Easy-As Spreadsheet
Like Lotus 1-2-3, this program packs some sophisticated functions. Check out the linear programming, multivariate regression, 3D graphics and hundreds of math, financial, and stat functions.  

Have you ever wanted to center a graphic in the browser window? Doing so is actually quite easy. In FrontPage Editor, just click the HTML tab and enter the following code between the <body> and </body> tags:

<table border="0" width="100%" height="100%" cellspacing="0"

<td valign="middle" align="center">
<img border="0" height="355" width="616"
lowsrc="images/loading.gif" src="images/welcome.gif"



Of course, you’ll need to enter the correct image names and height and width values.
From—Martin Suchym [] (in ZD Tips)

Professor Robert E. Jensen (Bob)
Jesse H. Jones Distinguished Professor of Business Administration
Trinity University, San Antonio, TX 78212-7200
Voice: 210-736-7347 Fax: 210-736-8134  Email:

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Bob Jensen's Index Page Bob Jensen's Bookmarks New Bookmark Archives

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March 5, 1999

Congratulations to my friend Irv Gleim whose face appears on the cover of the January/February 1999 issue of New Accountant.  The "Who is Dr. Irvin Gleim?" article begins on Page 18.  The Gleim Publications. Inc. web site is at

My featured accounting educator this week is John Woodroof at high-tech Middle Tennessee State University

There is a new article by him about how to import web data into Excel without having to retype the data.  The utility is called Web Query in Excel.  See "How to Link to Web Data," Journal of Accountancy, March 1999, 55-58.  The hard copy of his article is available now.  The web version will appear in about six months at

Professor Woodroof's templates can be downloaded free from
It would have been better to add the customization instructions as a separate sheet in those templates.  However, all you have to do is insert the stock symbols and the number of shares held for each security on the trading stock spreadsheet.  The more detailed instructions given on pp. 57-58 of the JA article read as follows:

If you want to build this template from scratch, follow these steps:

Current stock prices for the companies in the stock symbol column are automatically pulled in, as shown in exhibit 6, at right.  The updated Trading Stock page will look similar to exhibit 7, below.

Now save the spreadsheet template.  As it is saved, the query is automatically embedded into the file.  The next time you wish to generate the investment report to comply with FASB Statement no.115, just open the spreadsheet.  Web Query will command the computer to go out to the Internet, download the data and then generate the report as shown in exhibit 7.

It can't get much easier--a dynamic link between a simple spreadsheet and a live Internet data source.

I found some step-by-step tutorials for the Excel web queries helpful in the Chapter 26 sections at

The following example from the Australian Accountant in February 1998 describes the more general idea:

Accounting Advances
In general, accounting software is currently undergoing evolution rather than revolution. Enhancements to look forward to include better integration with spreadsheets and databases, and improved graphical user interfaces (i.e. mouse and menu operation).

One new software product designed to make life easier for financial specialists is Aptos from Walker Interactive Systems, which allows Microsoft Excel '95 or '97 users to perform complex queries and produce ad hoc reports. Since users interface with the Aptos financial data directly through Excel, they can query their data and deliver the information directly into an Excel spreadsheet, dispensing with the need for complex training or specialized financial product knowledge. Sybiz has also added enhancements to its leading Vision Windows-based accounting software which should make keeping accounts less difficult. The latest version (Version 2) includes the ability to handle foreign bank accounts (ideal for business who are planning to venture onto the Internet) and makes it possible to extract revenue and profitability information for each individual product in the company's inventory. Anticipating the growth in e-commerce, Vision allows the email addresses of suppliers and customers to be stored and the ability to electronic process payments via electronic funds transfer, thus providing the basis for automated communication and order processing via the Internet.

Other enhancements include the ability to print transaction logs without having to log off the other users, the ability to process 'kit' sales (ideal for the computer and furniture industries), individual job costing, faster bank reconciliation and order processing, improvements in stock control and inventory and the ability to consolidate multiple orders into a single invoice. Vision also includes a new sales calculator which provides the total sales to date and can export this information to an Excel spreadsheet for further analysis.

Three leading accounting educators who are willing to share online course materials in the American Accounting Association's Accounting Coursepage Exchange (ACE) program at

Instructor: Ronald R. Tidd
Institution: Michigan Technological University
Course Name: Accounting Principles I
Textbook: Financial & Managerial Accounting by Warren, Reeve, Fess
Note the use of accounting crossword puzzles

Instructor: Robert Czernkowski
Institution: University of New South Wales (Sydney, Australia)
Course Name: Accounting and Financial Management 1A
Textbook: Financial Accounting: An Integrated Approach  by Ken Trotman and Mike Gibbins
The following resources will be available shortly according to Dr. Czernkowski (remember that Australia's summer coincides with the U.S. winter):    Subject Outline, Teaching Staff,  Lecture and Tutorial Timetable,  Staff Consultation Timetable,   Lecture Material,  Notices & Announcements,  The PASS Program, AFM1A Tutorial Preparation Solutions,  AFM1A Interactive web tutorial exercises
Student Discussion Forums and Student Resources

Instructor: E. Barry Rice
Institution: Loyola College in Maryland
Course Name: Introductory Accounting I and II
Textbook: Accounting - A Business Perspective by Hermanson, Edwards & Maher
Note the randomized process of putting students on the spot by asking them questions and flashing their pictures on the screen.  Barry is an enthusiast of scavenger hunts that send students looking for information relevant to accounting.  Shared materials are available.  Note that Barry has won the all-university teaching award at Loyola.

For WebCT enthusiasts Amy Dunbar, Judy Welch, Wayne Ingalls, Prentice-Hall, and many others --- News from Microsoft
This contributed article by Karen Peters of Penn State examines the benefits to both faculty and students of delivering course content online. Learn how Penn State is using WebCT running on Windows NT and Internet Information Server to develop and implement a large-enrollment online course in the arts.

For information on WebCT and other shells, see

Also from Microsoft
This contributed article by Michael Deutch of IntraLearn focuses on how the Internet provides a new training delivery system for community colleges to help educate the workforce. It delves into extending the reach of asynchronous learning via the Internet and IntraLearn’s BackOffice base solution.

IntraLearn, a new Microsoft Certified Solution Provider, delivers a complete learning management system for online learning that enables educators to quickly offer highly interactive Internet course delivery.

The Community College Page this month focuses on curriculum development. See the resources and links that have been collected to get you started.

What's next for Microsoft?

The Concordances of Great Books

Thank you Neal Hannon
Security author Winn Schwartau has assembled a net security site, located at that is simply the most
comprehensive, information rich site on the net. Between 5 and 25 new articles are posted each day dealing with topics like encryption, computer viruses, the Y2K problem, and a strong international focus.

At last I have found something to replace Dick Bartels (actually we cannot replace his funny stories)
The Video Encyclopedia of Physics Demonstrations

"Ten Top Technologies:  The Applications".  Journal of Accountancy, March 1999, 12-13.

Mark’s CPA Review (Live in California)

Intellectual Property Happenings (From Inforbits)
Federal Relations and Information Policy Program"

"Copyright and Intellectual Property"

"Intellectual Property: Database Protection and Access to Information," by William Gardner and Joseph Rosenbaum. SCIENCE MAGAZINE, vol. 281, no. 5378, August 7, 1998, pp. 786-87.

The Digital Millennium Copyright Act of 1998: U.S. Copyright Office Summary [Requires free Adobe Acrobat Reader available at]

Links on the Digital Future Coalition Website

Access America (for senior citizens)

The Feminist Press  (over 150 online tutorials)

Advanceland Online Learning Center (includes audio instruction)

Digital Toolbox helpers from the University of Colorado
The digital toolbox is at

For more information on the Colorado Digitization Project, see

Free classroom tools from Microsoft
The Online Learning Resource Kit CD highlights some helpful tools that have been developed for Microsoft. They are now also available for download from our site. There is a Seminar Online Tool, a Gradebook Assistant and a Course Mapper.

Software called Compose claimed years ago to be able to edit Adobe Acrobat PDF documents.  You can read about Version 4.0 at .  You can now download the software on a trial basis from

I have never used this software and make no claims about it.  It is intended for PDF power users.  Be somewhat cautious with respect to how well Compose will work with the forthcoming Version 4.0 of Adobe Acrobat.  There may be a time lag before Compose can handle the new version of Acrobat.

U.S. Education Journal: Guide for non-U.S. Students

Learning English Adult Program, Inc. (free for adults)

Witzzle Pro -- A Math Game for Individuals or networked Teams

Game information and reviews

Classical Music (Information and Reviews)

Favorite Poem Project

Professional Communications Series at the University of California Santa Cruz Extension


American Campus Communities (private sector assistance with financing and living)

Aggie-style student luxury --- No Joke

Would you like to live longer (Maybe forever)?
See the MIME "Death Be Not in My Face" for lots of links (some weird and some for real)

Something a little more realistic for prolonging life. 
Prescription drugs over the Internet

Homeschool Specialists

Also see  The Learning Center

Pregnancy & Childbirth Tips

Thank you for the link Richard.
To learn more about the nearly-false phone scam stuff, visit the Computer Virus Myths homepage, scroll down to the "Newest non-virus stuff" section and click on the 9-0-# Phone Scam entry. It says there is no danger to a home phone (and gives more information than you may want to know about the whole business!) The web site address is and, while you’re at it, bookmark the site. It’s a good resource for checking out the veracity of those recurring warnings about computer viruses.

Richard Reams, Ph.D.
Staff Psychologist
Counseling & Career Services
Trinity University
715 Stadium Dr. #78
San Antonio, TX 78212-7200

Hi Glenn,

Here is my response to your query.

AutoFormat Hyperlinks

Suppose you paste a series of text hyperlinks into MS Word where each is separated by a space or a line break. Select all the hyperlinks simultaneously. Then choose the menu options (Format, AutoFormat, AutoFormat now).

If there is only one hyperlink pasted, you can avoid taking time with the above AutoFormat option. Simply backspace up to the last character in the pasted URL. and subsequently press the spacebar. The link should light up in blue.  If not, eliminate the last character of the URL if that character is a forward slash (/).

AutoFormat Line Breaks

Now I'll add some advice that you did not ask for in your message. If you are pasting web text into Frontpage and want to get rid of unwanted line breaks, try the Paste Special command instead of Paste. Then choose the 'Normal Paragraphs" option. You can also paste it from FrontPage into MS Word without the line breaks.

However, if you really want the pasted text in a MS Word doc file and do not give a hoot about creating an htm file in FrontPage, you can paste the web text in your MS Word doc file. If the pasted text has unwanted line breaks, select this text and choose the menu options (Format, AutoFormat, AutoFormat now). That should remove most unwanted line breaks as well as liven up the hyperlinks.

Lastly, I advise FrontPage or some other HTML editor for creation of htm files. MS Word is not where it is at for creation of htm files, especially when you are dealing with tables and other finer features of HTML.

Professor Robert E. Jensen (Bob)
Jesse H. Jones Distinguished Professor of Business Administration
Trinity University, San Antonio, TX 78212-7200
Voice: 210-736-7347 Fax: 210-736-8134  Email:

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Bob Jensen's Index Page Bob Jensen's Bookmarks New Bookmark Archives

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February 26, 1999

Large accounting firms have announced enormous educational fringe benefits.

At the American Taxation Association meetings in San Francisco last week, Doug Izard from KPMG announced that KPMG will pay for employees to get a Master of Taxation degree at any university having a qualified program.   It is not yet clear whether this only applies to newly hired graduates or to all employees in the tax division.  I searched for an announcement at the KPMG web site, but I could not find any information on this new fringe benefit.  If any of you find out some details, please let me know.  For example, will KPMG pay for room, board, and travel in addition to salary while the employee is enrolled in the masters degree program?  Also what terms must the employee agree to when accepting this fringe benefit?  For example, will the employee have to stay with KPMG for a number of years to avoid having to pay back part or all of the fringe benefit?

I previously announced the funded MBA program for PriceWaterhouse Coopers (PWC) employees and the funded Masters of Accounting programs of Ernst & Young (E&Y).   Unlike the KPMG program, PWC and E&Y employees are restricted to selected universities that designed special programs just for employees of those firms.  The PWC program is an online asynchronous curriculum.  The E&Y programs have a custom calendar that entails about seven months in residence and five months of online courses in s synchronous mode of delivery.

I have updated some information on the PWC and E&Y programs at
In particular I made some heavy revisions to my comments on the E&Y program.

The above PWC and E&Y programs illustrate one type of business partnering by universities.  In this type of partnering, the universities design special programs to deliver to employees of the business firms.  Another type of partnering is where the business firms deliver courses for the university degree programs.   An example of this type of partnering is the AT&T partnering with Western Governors University that was announced in two magazines that I track regularly.  For example, see

"AT&T Learning Network Hosts WGU Content," T.H.E. Journal, February 1999, 14-16.

Another example is 3COM's educational partnership with the M.S. In Information Technology online degree program at UNC Greensboro reported in  T.H.E. Journal, February 1999, Page 11.

In the AAA's Accounting Education News, 1999 Winter Issue, Tracey reprinted a paper by Andre Odlyzko, Head of Mathematics and Cryptography Research at AT&T Laboratories.  The title of the paper is "Tragic Loss or Good Riddance?  The Impending Demise of Traditional Scholarly Journals."  The online version of the paper is at

An earlier version of the paper is at

A closely related paper is at

It is tax season.  A few of the leading tax web sites are noted below.  The IRS web site is probably the best managed web site of all governmental agencies.   Start with the IRS and then proceed to other heavy duty alternatives discussed by Barbara Karlin at the ATA meetings last week.

Will Yancey lists a bunch of tax professor web sites at

Since I do not teach taxation, I hesitate to pick out the leading educator web sites in this area.  I will, however, mention the links to three of my friends who teach taxation.

Amy Dunbar at

Tom Omer at

Mark Wolfson at

A Must See
I stumbled upon Peggy's Bookmarks.  I do not know Peggy, but I think I love her judging from

Helpers from the University of Washington for Educators Wanting to Create and/or Improve Web Sites:


The Web is Alive With the Sound of MP3," Newsweek, February 22, 1999, Page 16. (hours of free downloads, including the New York Times MP3s.) (lots of samples and free downloads.)

Go to the Frequently Asked Questions at http://www.MP3.comMP3 is a file format which stores audio files on a computer in such a way that the file size is relatively small, but the song sounds near perfect. You can identify MP3 files because they will end in MP3. Typically 1 MB is equal to one minute of music or several minutes for spoken work/audiobooks.  This is about a 90% reduction in hard drive space and bandwidth vis-a-vis uncompressed high quality wav files, but the actual savings depends upon the recording quality of your wav files.  If you think about a CD-ROM holding 650 Mb, this translates to over 11 hours of high quality audio in MP3 format.  More importantly, MP3 audio does not require as much Internet bandwidth as previous audio alternatives.

For a more complete discussion of audio and web streaming see

Some Links Provided by Dan Gode
The Future and Darker Sides of Distance Education

Also see

The Future and Darker Sides of Starting a Web Business
Net Slaves

An Introductory Reading List in Social and Environmental Accounting

The Centre for Social and Environmental Accounting Research (UK) provides this bibliography to help readers "get started" on social and environmental accounting teaching and research. A number of recommended bibliographies are listed, but the majority of citations fall under categories of social accounting and reporting, environmentalism, "new economics," environmental management, and basic accounting theory.   From the Scout Report.

"New York State's First Internet2 Point of Presence Established," Syllabus, February  1999, Page 10.

Internet2 will pave the dirt roads of the present Internet.

EdGateway - online communities for educators.

An online ethics course

A "window spoofing" bug, that tricks Web surfers into thinking they are on a trusted site, has been discovered in Netscape’s browser.

From Neal Hannon's Internet Essentials Newsletter
Teamnet is a list for anyone who deals with or wants to know more about teams and teamwork. Teamwork is one of those subjects what most people assume to know a lot about but, in actual practice, can't seem to either get a team to really work or have had a few bad experiences on teams. Teamnet is the place to ask questions and get informed answers from trained professionals about improving your team's performance.

Subscribe to Teamnet: To subscribe this list, address a message to: with ONLY the words
"subscribe teamnet-L" or, for digest users, "subscribe teamnet-L-digest" (without the quotes) in the BODY of your message. Or write to Eric Simpson,

Computer Industry Forecasts (Search for Products)

Forthcoming Adobe Acrobat Version 4

A new Web Capture tool lets users store Web pages as PDF files with graphics, frames, and formatting intact. It also stores hyperlinked pages in the PDF file as many as 999 levels down. 

The new version of PDF lets users store more data about the structure of documents, so they can extract objects, such as text graphics, from a PDF document.   (Question from Jensen:  Can you revise the basic document and still save the hyperlinks and bookmarks without having to reset every one of them when you create a revised PDF file?  For example, if your document had a Table of Contents, can you save all the internal bookmarks used for links in that Table of Contents after you revise the document in some small way?  My guess is no, and until salvaging of internal bookmarks and external web links becomes feasible, Adobe Acrobat is not an efficient authoring tool for your documents that have lots of internal bookmarks and external web links.)

Gartner Group analyst Rita Knox said version 4.0 is a significant step forward. "This is a major rethink about what the product is," she said. 

Knox said Acrobat 4.0's new features for preserving document structure address a major weakness of PDF and will help keep it relevant as structure-rich formats like XML gain ground.

The office-oriented features may convince many corporate users to switch from the free Acrobat Reader to the full version of the product, she said.

Adobe Acrobat 4 will be available within 30 to 60 days for the Windows and Macintosh platforms. The Macintosh version will lack the full digital-signature and Web-capture capabilities. Estimated street price is $249.

From Microsoft

Tools for Teachers

Technology is a Fountain of Youth for Some Seniors

TechNet Tricks and Traps

Thanks Bob
This come across my computer today. Perhaps you will find it interesting.,4586,2212765,00.html

This URL has an article about cheating with technology. Some of it is really high tech. It also has a large number of links to cheating stories on the WEB.

Robert V. Blystone, Ph.D.
Department of Biology
Trinity University
715 Stadium Drive
San Antonio, Texas 78212
210.736-7243 FAX 210/736-7229

The Garden of Claude Monet.

WebMD Health & Wellness Center

Close to Home Humor

From the Scout Report
New Media Encyclopedia [RealPlayer, QuickTime]

This online reference work is a scholarly research tool for the study of new media and related artistic practices. The New Media Encyclopedia, now in the first of two phases, consists of four primary sections: Glossary, Chronological Landmarks, General Bibliography, and Artists & Works. The Artists & Works section is the core of the site, containing brief biographies of new media artists and critical descriptions of their works, which users may view with a RealPlayer or QuickTime plug-in. The section currently covers 43 artists and 233 of their works. By the end of the project’s second phase, scheduled for late 1999, it will include over 100 artists and 500 works garnered from the collections of the project’s three collaborators: the Centre Georges Pompidou, the Museum Ludwig, and the Centre pour l’Image Contemporaine. Users should note that since the project is still in its initial phase, some portions of the encyclopedia may be under development.

One of the most common complaints by FrontPage users centers around formatting problems when text is pasted into a document. I thought it would be useful to forward the following from ZD Tips:

 Renato Navajas ( and Chris Barker ( both recommended using the Paste Special command—instead of the Paste command—on FrontPage Editor’s Edit menu. When you do so, the Convert Text dialog box appears. Select either the Normal Paragraphs or Normal Paragraphs With Line Breaks option and click OK.

Chris Maher (,, on the other hand, recommends switching to HTML view, and then choosing Paste from the Edit menu. Doing so will paste your text without formatting. Be aware that this method removes carriage returns, as well, so it may not be appropriate for long selections.

From ZD Internet Search Advantage
One of the most effective ways to search the Internet is to use a search agent or robot that queries multiple search engines. These robots usually act as Metasearch engines on one particular subject, for example, searching for email addresses or ftp files. Copernic 98 plus is a Metasearch agent that gives you access to more than 130 Internet search engines and directories. You access these search engines in channels or groups that are organized by the subject area of the Internet which they cover. When you conduct a search you select one of the 19 channel sets and simultaneously access the related search engines. For example, the default search engines for the Web channel are AltaVista, AOL NetFind, Excite,, HotBot, Infoseek, LookSmart, Lycos, Magellan, WebCrawler, and Yahoo!. Copernic includes channels for the Web, newsgroups, emails, books, business, finance, games, jobs, kids, learning, life, movies, music, news, news archives, software, sports, technology and travel.

Copernic also provides a variety of features that give it a flexibility you don’t usually find in search agents. Some of Copernic’s features include Boolean operators, relevancy ranking, search history, search wizard, offline browsing, search reports, Internet Explorer integration, and online upgrades. Copernic is available for Windows 95, 98, or NT4.x.

You can download Copernic at:

If you copy a lot of text from other sites or other applications and frequently paste into a FrontPage Editor document, sometimes you’ll get a mixture of font styles and size. While you’ll often want to preserve these styles, sometimes you’ll want to bring in just the unformatted text.

An easy and fast way to do so is to first paste the text into a new Notepad document and then cut and paste it into FrontPage editor.  From ZD tips.

Added Comment from Jensen:  I usually paste the document into MS Word, select all the text, and then click on (Format, Autoformat).   That improves some things, particularly many of the unwanted line breaks

A ZD MS Access Tip
In databases that track billing and payment transactions, you’ll often want to display the number of days an invoice or other item is outstanding. To generate this value in its basic form, subtract the invoice’s creation date from the current date. So, on a form or report, you could enter the following expression in a textbox’s Control Source:


This expression subtracts the current date from the invoice’s creation date and returns the result as the number of elapsed days. By itself, however, this expression continues to generate the days-outstanding value even when the invoice is paid or completed. To prevent this, use the following modification:

=Nz(DateDiff("y",[DateCreated],[DatePaidInFull]),DateDiff("y", [DateCreated],Date()))

This expression first subtracts the date in [DatePaidInFull] from [DateCreated]. If [DatePaidInFull] is null, however, then this expression also returns a null value. As a result, Access evaluates the second expression in the Nz() function and subtracts the current date from the invoice’s creation date

Thank you Barry for the AECM:
The following is a message from Barry:
This month marks two important professional anniversaries for me.

1 - AECM is 5-years old this month. Thank you for your continued support.  (Bravo Barry)

2 - I have now been using my cable modem at home for two years. As I have stated here many times before, a cable modem will change the way you work. If it is available in your area you don’t have one, I strongly recommend that you get one ASAP. If it is not, I suggest you move to where it is! The best news regarding my cable modem in the past few months is that my dean is now reimbursing all Loyola College business faculty for the monthly cost. He won’t do that for AOL. Wonder why?

Barry Rice

Professor Robert E. Jensen (Bob)
Jesse H. Jones Distinguished Professor of Business Administration
Trinity University, San Antonio, TX 78212-7200
Voice: 210-736-7347 Fax: 210-736-8134  Email:

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February 16, 1999

Controversial free masters programs from Ernst&Young and PriceWaterhouse Coopers
The file contains a message from Tom Freka at the University of Notre Dame that adds more details and argues against some of  my original concerns about the E&Y programs.

From Tracey
Seeking Successful Examples from Accounting Classrooms for a Teaching with Technology Toolkit

Request for your successful examples

Submission deadline (for ONE PAGE description): March 10, 1999

Do you successfully use technology in teaching accounting? Would you like your innovation to be included in a prestigious free CD-ROM/Web toolkit to be distributed to faculty worldwide?

The American Accounting Association (AAA) and American Institute of Certified Public Accountants (AICPA) are developing a CD-Toolkit to provide accounting faculty with useful examples and supportive materials for incorporating technology into their courses. If you have successfully used technology to enhance your students’ educational experience, you can help others do the same! Your experience can become part of the CD-Toolkit that will be distributed to faculty interested in enhancing their courses by using technology to accomplish their learning objectives.

We are looking for examples that span a wide range of content areas and technological applications, as well as a range of complexity from simple applications to those that are more complex. If you have or know of successful applications of technology in teaching accounting, please fill out and submit the simple one-page form at the bottom of this e-mail message. If you prefer, you can find this form on-line at:

Tracey Sutherland at
Director of Faculty Development
American Accounting Association
phone: (941) 921-7747 ext. 311, fax: (941) 923-4093

Southwestern Publshing Company's Forum for the Academic Accounting Community

Three featured accounting educator web sites.

If you had a link to Julie Smith David's web site, you should probably change it to the new link shown below.  Julie has some great helpers, including download presentations of her lectures in AIS.

David Spiceland at the University of Memphis has always had a helpful web site
When a password is required, David usually shares this password with accounting educators.

Amy Dunbar has just moved to the University of Connecticut. Her new web site is at  
She provides the following information about her part of the ATA meeting in San Francisco this week:

Amy's part deals primarily with WebCT. She wrote a WebCT section of a teaching monograph to be published by the American Taxation Association next summer. The pdf file is at

Amy would appreciate your printing and bringing this overview to the technology session.

It would also be great if you could check out a couple site built using WebCT. Amy describes various WebCT tools in the pdf file, which you can see in action. For example, John Wanless uses WebCT for his financial accounting course. The site can be accessed at:
Note that you should use a login id of guest and a password of guest.

I would like to remind you that Windows Find and Windows Explorer Find utilities are useful when searching file names.  These utilities will not, however, search the text strings inside every file.

I am now going to describe a rather amazing $80 piece of software that was featured on Computer Chronicles (PBS).  Before doing so, I must inform you that I just downloaded the software and am only familiar with a few of its various features.  The feature that I like is that I can click on Find and type a keyword such as "Dunbar".   Enfish Tracker Pro will search inside every file on my hard drives for a document or saved email message (I use Outlook for email) that contains the word Dunbar.  I get a listing (containing the surrounding phrases) of every one of my web documents that contains Amy Dunbar's name, every MS DOC  or other file that contains her name, and every stored email message that contains her name.  She can't hide anywhere in my various hard drives.  John Howland says this search feature is standard on UNIX operating systems, but it is not standard in Windows-based operating systems.

The downside is that the full version of Enfish Tracker Pro requires 100 Mb of hard drive.  It also takes slightly over one hour to initialize, but since I can let it run in background and do other things on my computer, the initialization phase does not bother me greatly. You can use it while it is initializing.   I am still trying out some of the other features such as a cross-referencing utility.  It creates an index that you can customize for frequently searched terms.  You can also customize this index, and I have already done so on my new version.

You might like to download a 45 day trial period for Enfish Tracker Pro software from either of the following web sites:

The home web site is at

Enfish Tracker Pro continuously monitors all your information sources simultaneously and actually reads everything for you. It locates, prioritizes, cross-references and displays your information in an organized environment where you can view it instantly (including graphics) and work with it more effectively. Plus, it alerts you to any relevant new information you may have missed.

Trinity University's Student Managed Web Fund

World’s Smallest Web Server (For ubiquitous computing from Stanford University)

Microsoft Office 2000 Guide.

Described by Yahoo as a "thesaurus with serious attitude,"


500 Mhz Notebooks,4153,388838,00.html

Internet Learning Materials for MBA Students

I usually forget to monitor EDUCAUSE and regret it later

The Harlem Renaissance (from Encyclopedia Britannica)

U.S. Freedom of Information Act Reading Room

Ethical Business: the Search for Research

Current U.S. Employment Data

College Students Online


BEST COLLEGES: Pro & Con Guide

Barnes and Noble Books and Gifts

Buck a Book

Algebra You Can Use

The Knowledgent Corporation
Creating Virtual Private Universities??

Biological Sciences

Down Syndrome software - language development

Automobile and Truck Purchasing Online (Slow Loading Large File)

Religion Online

Educational Software

Bexar County Appraisal District (Thanks Aaron) (tracks events taking place in the 50 state capitols)

English Tutoring Services

Not a LSAT prep course—a law school prep course

The Christian Homeschool Journal

Negotiator Pro Co.
Publisher of high quality negotiation support software and role-play simulations.

The Hampster Dance

For the young and old like me
A Retirement Calculator

Good morning

While diving through all the URL’s in the reply by Robert Jensen to

Don Eland’s original message I came across some links to ‘excellent

sites for English teachers’

What I didn’t find was a link to probably the BEST English for teachers site on the web (I am biased of course)

English Online (a message from Richard Elliott at the University of Auckland)

Good morning
While diving through all the URL’s in the reply by Robert Jensen to Don Eland’s original message I came across some links to ‘excellent sites for English teachers.’   What I didn’t find was a link to probably the BEST English for teachers site on the web (I am biased of course)

Readers may wish to go to this site and peruse the excellent ( downloadable/ modifiable/ useable resources for english teaching) Also have a look at the introduction to the Internet excellent resource and one which is receiving some superb feedback!
enjoy the rest of your day


Richard Elliott
Head of Learning Technologies
‘Learning in the drivers seat, technology turning the wheels!’
UNITEC Institute of Technology
Private Bag 92025
Auckland New Zealand
phone: 6498152929;Fax 6498154312

Welcome to the latest edition of the Internet Essentials ‘99 Newsletter for the financial professional. This newsletter is dedicated to the needs of Accounting and Finance professionals.
Today’s topics include eFax, your free fax address on the Internet, New Hyper-Computer:   60,000 times faster than a 350-Mhz PC, Playstation Clone Ok’d By Judge, Bar-code for your Fridge?, Programs for Better Browsing, Free PC offer a huge hit, and  PRE-IPO...... and the free stock giveaway.
Please visit the Web site and let me know what you think about it.

With great optimism,
Neal Hannon

A FrontPage tip from ZD tips
You’ve probably noticed that when you insert VBScript or JavaScript into a Web page, FrontPage ignores your script in Normal mode. Since the script is invisible, it’s easy to accidentally delete it.

To prevent this problem, choose Format Marks from the View menu. When you do, the location of your scripts will then be marked with a little flag. JavaScript flags have a "J" on them, while VBScript flags show a miniature version of the Visual Basic logo

An Internet Search tip from ZD tips

One of the key elements of each search result is the document’s URL. The directories that pages are placed in can often help you determine a document’s relevance. For example, if you’re looking to download a software program named "Vigrim" and you’re presented with the three URLs listed below, the choice is fairly obvious.

The directory named downloads is a good clue, but the fact that the file in that directory is a .ZIP file almost ensures that you’ve found the download you want.

It’s also a good idea to look at the link URL for each individual search result URLs when you retrieve a significant number of documents from the same site. Some Webmasters are so good at submitting their site information to search engines, that their Web site’s pages show up repeatedly. However, this doesn’t necessarily mean that the site has information that’s relevant to your search. In such a case, you’ll want to use a NOT statement to exclude those sites from your results.

On the other hand, many searches will retrieve multiple hits from a site precisely because they are relevant, in which case you might have literally dozens of Web pages to sift through. For an example, go to AltaVista and do a phrase search for "library of congress." In this situation, it will probably be easier to track down the information you need at the Web site rather than through your search results. Cut (truncate) the URL back to only the Web site’s home page or a directory  related to your search. For example, if a variation on the URL appears multiple times in a search results, you might want to cut the URL back to or to the products directory.

When you do click through to the site, make sure to take a careful look at the navigation bar. Also, stay on the lookout for a sight map, which can give you a quick graphic representation of all the information on the site.


If you’re doing serious research you’ll likely pull up some Web page documents that are very long. Searching through such documents just to determine their relevance to your work can be very time consuming, but you can speed up your research by using your browser’s Find dialog box. Just press Ctrl[F] and your browser will display a Find dialog box. Enter your most prominent keyword and then click the Find Next button. The dialog box will search down the Web page until it locates the keyword. You can then use Ctrl[G] or the Find Next button to move down the page and quickly assess the document’s potential usefulness.

Professor Robert E. Jensen (Bob)
Jesse H. Jones Distinguished Professor of Business Administration
Trinity University, San Antonio, TX 78212-7200
Voice: 210-736-7347 Fax: 210-736-8134  Email:

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February 10, 1999

This is a MUST SEE web site.
The WWW Virtual Library from Stanford University
This has a great topical index for searches (it has economics and finance, but seems to have overlooked us accountants --- is that a loss to the world?  Perhaps we're listed under fiction writers!)
The above web site transports users to other virtual libraries.  For example, the finance link transports us to the Ohio State University Virtual Finance Library.

Also see the online collections of the Universities of California.

American Taxation Association

The 1999 ATA Midyear Meeting and JATA Conference will be held February 19th and 20th at the Hyatt at Fisherman's Wharf in San Francisco.  Thank you Amy Dunbar for inviting   me to these meetings even though I suffer from "dumbentia" when it comes to tax law

Dumbentia (if you like Dilbert, try this one if you can patiently endure the slow server)

White collar crime:
Two separate KPMG surveys have found that fraud is escalating in American and Canadian companies. Sixty-five percent of US executives described company fraud as a "major problem" while in Canada, more than half of the respondents said their organisations had been defrauded in the previous year.
1998 U.S. Fraud Survey Report
1998 Canadian Fraud Survey Report

Featured web sites of three accounting educators who keep their web sites up to date:

I like the way Ceil Pillsbury maintains her web site with useful information for accounting educators.   This is a dynamic web site that never grows stale.
Her Systems 408 course is a good model for others to follow at
She also has one of the best accounting career helper pages at

An accounting educator site filled with helpful bookmarks is the Will Yancey web site at

Another up to date and interesting web site for accounting and auditing is the web site of A. Faye Borthick at
This is an especially good web site for issues and trends in assurance services of CPA firms.

BinaryThoughts (includes e-commerce and cross-platform issues)

The Autumn/Fall issue of the ECCH Echo Newsletter of the European Case Clearing House just arrived in my mailbox.  I could not find an online version of this issue.  There are several items of interest in this issue about the role of technology in case pedagogy and business education in general.  One article reviews four cases and one simulation in a multimedia CD format (see Page 20).  There is also a promise to make technology in education  issues a feature at the ECCH web site in the future.

Accounting Students Newsletter (includes links to student forums).

InformationWeek Daily notes the following about how insurance companies are finding a niche in information systems.  This may have an impact on CPA ventures into assurance services (not to be confused with insurance services).
IBM Joins Insurers To Offer E-Business Security___ IBM and Fidelity and Deposit Cos., a group of insurers and bond companies, disclosed details yesterday of their jointly offered E-Risk Protection Program for financial services companies. The program combines IBM’s insurance industry expertise and E-business security consulting services with Fidelity and Deposit’s insurance policies to provide coverage for a host of E-business activities and potential losses.

The program encompasses all E-business activities, from internal and external E-mail to electronic-business transactions, and includes coverage for financial losses, damage to reputation, liability for service interruption, and loss of intellectual property.

The annual premium for a minimal E-Risk policy would begin at $4,000, according to a Fidelity and Deposit spokesman. That would include a risk assessment, but none of the consulting services offered by IBM, he added

Despite bandwidth bottlenecks that could slow response times and potentially high development costs, more companies are adding rich media to their Web applications.   Universities will be certain to follow (in some instances lead).

I have added a links to the Milken Educator Virtual Workspace at my shell document at
I will probably add some projects to this workspace next summer.  A quote from the MEVW Manual that I downloaded is shown below:

The Milken Educator Virtual Workspace (MEVW) is a Web-based collaorative technology where Milken Educators and other educators from across the world can engage in online teaching and learning activities. The MEVW is available for FREE to people who submit project applications and attain Foundation approval. The MEVW supports:

1. Multiple modes of collaboration

2. Project planning and management tools

3. Text and multimedia publishing

4. Evaluation tools that measure participants' and leaders' levels of participation and final outcome products

5. Administration features that allow project leaders to register or delete users, add additional projects, or update
         project descriptions, outcomes, and goals.

All of these features help project leaders and participants create and sustain successful teaching and learning environments.

The Milken Educator Virtual Workspace (MEVW) is available FREE to the MEVW educators, administrators, parents, and members of the general community who would like to participate in collaborative online learning experiences.

Lotus Preps Non-Notes Collaboration Tool
Code-named "Haiku," the product does not use the brand-new Lotus Notes R5 client.

Learning Connect (with special features for Lotus Learning Space developers)

Thank you Neil Hannon for these two web site suggestions
SAP has expanded its great web site on e-commerce

Free downloading games galore (chess, card games, crosswords, etc.)

Oklahoma State University Distance Learning

Center for Innovation in Education

Make Money Now (home business opportunities and learning projects for children)

Also see  Furure World

And Magic Learning Systems!

Pleasant Corner Bookstore (discounts from 40% to 90%)

World’s Best Videos (an enormous selection)

Suppressed Science (Would Darwin have made it in modern science?)

America's 10 Most Wanted (words that is)

Aviation Accident Database

Dead Musicians

New Media Encyclopedia (avant-garde artists and filmmakers)

Masters of Photography

Funtastic Learning (for children with special skill development needs)

Stories, poems, and excerpts from forthcoming books by Alfred A. Knopf publishers.

African-American artists and art works

Bar Review and Bar Exam Preparation

SeniorTalk.Com (Jensen is getting closer to needing this)

Changing Seasons Software (for serious stamp collectors and those just wanting to see the pictures)

A FrontPage tip from ZDtips
A common practice among Web designers is to maximize the compression of JPEG images in their preferred graphics software application and then import the images into their FrontPage Web. However, FrontPage is set up by default to further compress the inserted images by as much as 75 percent, which noticeably degrades the quality of the image after the page is saved. To prevent this overcompression, right-click on the image that you just inserted into FrontPage Editor (prior to saving the page) and select Image Properties from the context menu. Change the JPEG compression setting to 100 percent, which will prevent FrontPage from performing any unnecessary compression.

Professor Robert E. Jensen (Bob)
Jesse H. Jones Distinguished Professor of Business Administration
Trinity University, San Antonio, TX 78212-7200
Voice: 210-736-7347 Fax: 210-736-8134  Email:

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February 2, 1999

The feature this week is "The Next Big Thing" (that's pronounced "Thang" in Texas.)

I begin with the Academy (Hyper) Awards of Internet Device Hardware and Software as listed in my favorite magazine called NewMedia, February 1999, pp. 28-48. The title of the article is "The Next Big Thing: Internet Devices." Many of the award winning products (such as the winning laptop computer) are not necessarily restricted to Internet applications. I provide a summary listing under the link "The Next Big Thing" at

Next I add some of my own additional predictions under the link "Some Additional Next Big Things" at
Actually some of my suggestions here are really just my favorites at the moment.

What I would really like is for you to send me some suggestions for some other big things. If I agree with you I would like to add it to the list (under your name).

New Media's judges chose the Macromedia Dreamweaver (as a Visual Authoring Tool on Page 35) and Macromedia Dreamweaver Attain (as an Iterative Online Training and Education Delivery System).  Poor old Asymetrix ToolBook and Librarian did not even get honorable mention by the judges.

As a visual authoring tool, I find Dreamweaver to be innovative, but it is very tedious for basic HTML in my viewpoint. I prefer the exceedingly efficient Microsoft FrontPage for the basic HTML document. Then I like to read the file in Dreamweaver in order to add behaviors, layers that hide and show, multiple level and embedded layers, and many innovations for tables. In other words, I use Dreamweaver to fancy up some of my FrontPage documents.

I have added an illustration of hiding and showing layers using Dreamweaver. It may be best to run this illustration in Internet Explorer. The illustration does not work well in my version of Netscape. My layering illustration is at

Using Dreamweaver is a lot easier than coding JavaScript like I used to have to do for hiding and showing layers. See

I have not used Dreamweaver Enterprise and probably will not be able to do so until I install my own server rather than rely upon the faculty server at Trinity University. Serving up two-way interactive documents requires special server configuration and software that my University is reluctant to install on the common servers. For $799, however, Dreamweaver Attain lets instructors install interactive course management systems on the web. There is also an Authorware Attain for the more sophisticated Authorware system. The Macromedia web site is at

The current wealthiest man in the world, Bill Gates, is often accused of borrowing from the creativity of competitors like Apple Corporation and Netscape.  At last it is revealed that he did amass his billions with creativity --- creative accounting.   "For years, Microsoft has systematically distorted its profit from figures in an effort to consistently beat Wall Street expectations and keep its stock price steadily rising.  The false reports would violate SEC regulations and amount to outright fraud." claims Charlie Pancerzewski, the former Chief of Internal Audits at Microsoft Corporation. I want to thank Roger Debreceny for this tip. The current link that works this morning is at
If that fails, use the Article Search key word Ramano or Mike Romano to search for the article "Microfraud? A Microsoft executive accuses the company of cooking its books."

I am using a new Trinity University classroom (with 30 computers) that uses the Insight System from Tech Electronics at .

I am very happy with this system. I cannot only see what is happening on any student’s computer, I can take over the keyboard and mouse functions of any student’s computer and/or project that students computer on the front screen of the classroom. I can project my computer onto the monitor of any or all students. I can designate groups of students and then interact with each group.

There are many other features. I suggest you take a look at this system

To contribute to the on-going discussion about classroom software that allows instructors to control/project student computers...

I’m still in search of the right answer, too. For a new computer lab we installed this fall, we looked at two hardware solutions, but couldn’t get them incorporated into the classroom design without major delays (the conduits already laid down in the concrete floors would have required some modification for the cabling). In addition, we didn’t want to have more hardware on the student desktops (these systems require some sort of box that daisy-chains all the computers together and then to a central controller). And, these systems are very expensive (@$15-20K for a 33-computer lab).

We looked at CLASSNET (made by Minicom 800-922-8020 and V-Net (made by Inline 800-882-7117 Another system, which I have not seen is COMWEB.

Our big hope is for a software solution. We examined CLASSROOMS which looks great. Unfortunately, we couldn’t get it to work properly in our NT lab (even though they said it was NT-compatible). CLASSROOMS is made my DDES in Canada and distributed by NorCal in the US—see .

That’s my two-cents...
Melissa Carter-Goodrum mcarterg@INDIANA.EDU

A [multi-computer classroom] software solution is offered by Altiris ( I have seen a demonstration. It has a lot of capability and is less expensive than most hardware solutions. It will run on Windows 95/98 and NT.

Rob Ingram
Culverhouse School of Accountancy
University of Alabama
Tuscaloosa, AL 35487-0220

There is a new bill in US Congress that will be affecting all Internet Users. You might want to read this and pass it along to others. CNN stated that the Government would in two weeks time decide to allow or not allow a Charge to your (OUR) phone bill equal to a long distance call each time you access the Internet. This will be very costly for those of us who like to "surf the net" and communicate frequently via emails.

Think about that for a minute, and how it would effect each and every one of us. Please visit the following URL and fill out the necessary form to contact your Representative regarding this matter.

The URL is

Impact of Netscape/AOL merger on the browser wars?

Neil Hannon has some great links this week (Issue 2.5) at .
Included is the following Virtual Meeting Place link:
The kind folks at have assembled a Web site dedicated to providing space for virtual meetings for groups. Features include a calendar function, discussion groups, areas to post items of interest and even a place to take a group vote. This site is free for non-commercial use.

Baker Library at the Harvard Business School

New Books at Baker Library

New Books from HBS Press

Faculty Books in Print

TeachMe Finance

From the Scout Report --- Bnet

The information management services company Fontal (UK) aims to provide "leading sources" of business management information on the Internet at Bnet. Guides, directories, and case studies on business administration, business regulations, intellectual property, innovation, manufacturing, and quality, among many other topics, are available from a searchable database. Although use of the database is subscription-based, free access is available to full- and part-time students, academics, and librarians following registration and acceptance of the Bnet User Agreement.

My web site (soon to be updated with more Peachtree FAQs and books)

I received your attachments just fine. Great idea!
Carol Yacht, Author
College Accounting with Peachtree (Volume 1); College Accounting with Excel & Peachtree (Volume 2), Houghton Mifflin
Computer Accounting with Peachtree, Irwin/McGraw-Hill
520 634 0603 (MT)
520 634 9006 (Fax)

Commodity Market Review

Chat About Finance

From the Scout Report: The CIOS/ McLuhan Website Project

Created by the Communication Institute for Online Scholarship (CIOS), the CIOS/ McLuhan Website Project aims to be a hypermedia education resource, introducing students to communication studies through the work of Canadian theorist and educator Marshall McLuhan. This informative, well-designed site exemplifies the rationale behind McLuhan’s oft-quoted aphorism: "the medium is the message." The site is comprised of four engaging sections: M, Probe, Explorations, and Collide-Oscope. M provides a brief history of McLuhan’s life and work as well as a bibliography. Probe, an interactive tutorial section, contains four modules introducing the ideas and concepts of the "Toronto School" of communication studies. Explorations offers four case studies in modern media, allowing students to apply what they learned in the Probe modules. Collide-Oscope, which is currently in development, will be an educational game, teaching students about McLuhan’s four laws of media

Microsoft's Online Learning Solutions Paper

40% Off Books

Used Books Online

Katy High School (Seems like quite a few Trinity students graduated from this National Blue Ribbon School called Katy)

 Journal of International Forum of Educational Technology & Society

Human Anatomy

UK Computers and Texts Journal

The Easy Way to Learn

So you think Mike Kearl has data? Try the Stat. Market that claims to have over 11 million visitors per day.

Photographic encyclopedia of landscape plants.

Sony Entertainment Robot

CIOS/McLuhan Site (The Greatest of the Great)

Advertising in Days of Old

First 9 Months (a very impressive graphics site --- impressive from the standpoint of navigation). This really accounts for what goes on in the womb.

A web cam in Alaska

Recognizing and Rewarding Good Teaching in Australian Higher Education

Max's Investment World

Encyclopaedia of the Orient

Western History Photographs

Black Archives of Mid-America

Murray Simpson's History of Idiocy

Churches and Church Membership :

Electronic Privacy Information Center

Home Repair

PC Week Labs tests show that the new version of Linux has the horsepower to perform at the enterprise level, giving corporate IT managers more reason than ever to seriously investigate using the open-source OS in their organizations.

Plus: Learn Linux now!

Jamie Lewis says Linux needs more than hype to battle
Microsoft. Read the column at

Windows 98: Not a lame duck after all?
Microsoft has said repeatedly that the next version of its desktop OS will be based on the NT kernel, but the company now admits it is contemplating extending its venerable Windows 9x kernel for at least one more release.
Read the story at

Professor Robert E. Jensen (Bob)
Jesse H. Jones Distinguished Professor of Business Administration
Trinity University, San Antonio, TX 78212-7200
Voice: 210-736-7347 Fax: 210-736-8134  Email:

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Bob Jensen's Index Page Bob Jensen's Bookmarks New Bookmark Archives

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January 26, 1999


Probably the most serious problem in both the FASB's SFAS 133 and the IASC's IAS 39 is that these standards require continual adjustments of financial instruments derivatives to fair value without guidance on how to estimate fair value for custom contracts that are not traded in markets or are traded in markets too thin for valuation purposes. Over half the contracts around the world are custom forward and swap contracts that are difficult and controversial to value. I have revised my Working Paper 231 that proposes a newer approach for valuing interest rate swaps. The web link is at

I also have a tutorial Excel file called 133exb.xls that can be downloaded along with my updated tutorials at


My good friend Ceil Pillsbury forwarded a copy of an Arthur Andersen multimedia training package of three CD-ROMs entitled "Mastering Markets: Foreign Exchange." These are probably the most sophisticated multimedia training modules that I have ever examined. There were a few glitches (at infrequent points where videos hang up) and sometimes the navigation alternatives were confusing, but the advantages of this learning hypermedia are immense. If you get a chance to purchase or otherwise use these or other modules in the AA InterAct Learning™ Series, I think you will really be impressed. I gather that these modules are expensive to produce (the package that I reviewed cost almost as much to produce than most of us earn in a lifetime). The cost to use is also not cheap --- a one-year, one-user rental price is $1,399. But this is really good stuff, and AA cannot be expected to give it away. The web site for the module that I reviewed can be found at

You can order a free demo CD while viewing the above web site. I recommend that you do so. Note that multiple-user discounts are available. There is a high level of multimedia quality and technical learning detail. There is also a high level of realism in the video clips.


From Joe Straub (in his words):

John Wiley & Sons has partnered with AccountingNet to bring the trusted print versions of GAAP & GAAS to the Internet.

You may already be using these texts as references or required reading in your courses. By offering both print and Internet versions, you and your students will enjoy many advantages:

*Lower costs through special student discounts.
*Point-and-click user-friendly applications.
*No more worries about lost, damaged or stolen texts.

For the first term of 1999, AccountingNet is happy to make available our "Student Resource Kit" to colleges and universities!

OUR BEST VALUE $129, "Student Resource Kit" GAAP & GAAS, online and print versions, plus a subscription to and the 1999 CCH Master Tax Guide


1999 GAAP Print $49.95

1999 GAAS Print $49.95

1999 GAAP Online $9.95

1999 GAAS Online $9.95

1999 CCH Master Tax Guide $19.00

 To set up your school on any of these programs or if you have any questions e-mail me at or call (800) 724-4696 ext. 262.

I look forward to working with you and your institution.


Joe Straub
Director of University Relations


President-elect Jan R. Williams is filling AAA committee assignments for 1999-2000. If you are interested in serving on a committee or in suggesting someone to serve, please send contact information (name, affiliation, address, phone, fax and email) with any specific committees of interest to:

Jan R. Williams
Ernst & Young Professor
Associate Dean for Academic Programs
716 Stokely Management Center
University of Tennessee
Knoxville, Tennessee 37996-0570
Fax: (423) 974-1766


EDI Resource Center
Technology, e-commerce, and information systems


T.H.E. Journal beginning on Page 62 of the January 1999 issue has an interesting article entitled "Using External Collaborations to Advance Distributed Learning at the University of Pennsylvania" by Michael Eleey and Marsha Comegno. The online version is at


Dear customer,
Because you’ve purchased John Hagel’s previous book, "Net Gain," we thought you might like to know that his latest
book, "Net Worth" is on the shelves at For the next few days, you can order this title at a savings of 40% by following the link below:

In "Net Worth," John Hagel and Marc Singer consider the future of e-commerce and the emerging role of the "infomediary." The "infomediary," according to Hagel and Singer, will give consumers increased privacy and vendors an unprecedented look at how their customers behave—but at a price. "Net Worth" is a provocative look at how the role of customers and vendors will change in the network economy.


The Write Response
The Write Response is Australia’s leading education mailing list supplier


The Course Resource


Free Word 97 Tutorial


Written language and speech therapy


Apply for your own patents


Zéro de Conduite !

French Pedagogic web site


Abacus Learning Systems, OnLine Learning

Abacus Virtual College


Treasury of Children’s Classic Stories


The Writers Symposium


College Party House


Visiting Russia with HCM Sys (For you Sarah and Bruce)


The Poetry Corner


Berceo’s Spanish courses in Spain (For you and the other Spanish instructors Matt)


Wildflowers and Wonderings


American Truths (lots of audio)


National Computer Training


Streaming Media World - news, tools, tutorials, links, and discussion forums.


Mexico for Kids


Awards to ethical companies


Adolescent Adulthood - a guide to flirting, dating, and dumping.
Young girls might take a look at


Pew Center on Global Climate Change


The Jalopy Journal (check out the photographs)


Personal Technology --- I'm a long-time fan of WSJ technology journalist Walt Mossberg’s
He's not a pawn of hardware and software manufacturers.


From ZD Tips
Would you like to make one of your Web images look like an old, yellowed photograph? Or perhaps put your face in the middle of a $100 bill? Or make an image look like it’s on fire?

Now you can with a free Web-based service called WebFX. WebFX takes any image on the Web and applies one of several dozen effects to it. The new image appears in your browser, and you can then download it to your hard disk.

WebFX is located at



We are sponsoring a free seminar, Attain Results with Online Learning, designed to answer your questions regarding Web-based training.
This seminar is popular and space is limited. Register now to reserve your place at
More information on the seminar and on Macromedia Learning products follows.
Please join us. We look forward to seeing you.
The Macromedia Attain Team


Professor Robert E. Jensen (Bob)
Jesse H. Jones Distinguished Professor of Business Administration
Trinity University, San Antonio, TX 78212-7200
Voice: 210-736-7347 Fax: 210-736-8134  Email:

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Bob Jensen's Index Page Bob Jensen's Bookmarks New Bookmark Archives

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January 18, 1999

How many doctoral theses will emerge now that the data and pictures are available?
The Sulabh International Museum of Toilets

Some of the featured items are not commodes per se,
They're accounting stools with outboxes.


Sometimes there are issues of a journal that turn out to be especially helpful. This is the case in the January 1999 issue of Syllabus. You should be able to obtain free monthly issues of this journal. You may want to obtain a hard copy of the entire issue, although highlights are available at

  1. On Page 8, a bulletin is provided announcing the new joint venture of Western governors University (WGU) and Open University. A new online university called Governors Open University will offer competency-based network distributed education to all states and territories of the United States. Some added information about WGU accreditation begins on Page 38. You can read more about these matters at
  2. Beginning on Page 18 you will find Lawrence Hinman's very easy to read overview of "streaming Video: Adding Real Multimedia to the Web." This is my favorite article in the January 1999 issue. Near the end of the article you should note the discussion about the G2 format.
  3. Beginning on Page 24, Michael Major has a nice article on "Next Generation Internet and Video: Emerging Applications." Especially note the NGI medley of broadband networks that is being built in parallel to the Internet. Applications at various universities are mentioned, including the University of Akron, Virginia Tech, Penn State, and William Patterson University.
  4. Beginning on Page 40, you will find Jeff Stabenau" article on "DVD: The MultiMedium."
  5. It really is important to note what is happening with copyright legislation. An overview is provided by Robert Diotalevi beginning on Page 44 with an article entitled "Copyrighting Cyberspace: Unweaving a Tangled Web." In the U.S., fair use safe harbors for educators survived the Digtal Millennium Copyright Act signed by Bill Clinton on October 28. Previous drafts were bleak for educators than the final version of this bill. Now we must watch for The Digital Era Copyright Enhancement Act, H.T. 3048 that is still tied up in Congress. There are several other bills affecting Fair Use that are noted at the end of the article. You can read about pending legislation and communicate your thoughts at
    Also see
  6. Beginning on Page 48, Sharon Gray provides a short review of collaboration tools.
  7. There are other articles as well.
  8. Syllabus also has a Buyers Guide at


Security On Campus, Inc. --- crime and safety statistics on over 500 campuses
I did not find a link to Trinity University --- thinks are pretty quiet here.


From Aaron Konstam,

A library staff member told me about this most amazing web site that might interest some or you.

First the problem it solved. I wanted to order a book that had been published in 1971, had no ISBN number and was out of print. I tried and the Powell bookstore in Portland (the nations largest bookstore), with no success.

Well one goes to: and I found 5 or 6 bookstores throughout the country that had a copy of this book. I have managed to arrange to purchase 2 copies when before I couldn’t even locate one copy.

Evidently, gives similar service. It is a great help for us book people, or is it people of the book.

To Aaron's message I might add the Bitty Blackboard web site that, among science news items, has a science book finder at

To Aaron's message Chris Nolan added the following excellent source for finding books in general:


PedagoNet is a learning resources search engine.
Find leaning resources here.
Consider linking your own materials (it was easy to fill out the form)
PedagoNet - Learning Resources Search Engine


Everything you may ever want to know about DVD


What letters really sell? (marketing)


21st Century Teachers Network


What was on those old 78s?
Canadian Historical Sound Recordings


Two Fun Guys and an Accountant (thanks for the tip Dan)
Cheap shots about accountants (there should at least be a moratorium in tax season)


Microsoft This Week

FREE Online Learning CD-ROM for faculty members and IT professionals. (Jensen ordered a copy)


International Academy of Digital Arts and Sciences


The Multi-Cultural Recycler (Make your own cultural compost.)


From the Scout Report

Alternative Press Center
Alternative Press Index


From the Scout Report (includes sections on impact of the web on religion and the sociology of religion)

Religious Freedom
Religious Broadcasting
New Religious Movements


From the Scout Report

FAIR - Fairness & Accuracy In Reporting (with audio)

FAIR is a media watch group that "seek[s] to invigorate the First Amendment by advocating for greater diversity in the press" and offers critical analysis and commentary on media bias and censorship issues. FAIR’s Website includes selected articles from _Extra!_, the magazine of FAIR; current and archived broadcasts of _CounterSpin_, FAIR’s weekly radio show; current and past editions of Media Beat, a weekly syndicated column on media and politics written by Norman Solomon; a section devoted to Media Activism; and a section called Media Watch Desks, which scrutinizes media from various perspectives. In addition, a section entitled Media Files organizes documents, broadcasts, and Websites by subject to help users locate specific information. FAIR also maintains a mailing list, that provides news, commentary, and action alerts to interested parties


From the Scout Report

Directory of Corporate Archives in the United States and Canada

Editors Amy Fischer and Liz Holum Johnson open doorways to the often closed realm of corporate archives in this publication from the Business Archives Section of the Society of American Archivists. _The Directory of Corporate Archives in the United States and Canada_, an ongoing effort, details the nature, location, and accessibility of historical business records for corporate archivists and researchers. Over 200 entries from Anheuser-Busch and Blockbuster Entertainment to the William Wrigley Jr. Co. are listed by company name, geographical location, or name of archivist, and complete contact information, conditions of access, and physical description of materials are provided when available


From the Scout Report (Jensen's been preaching to you about registering your accounting classes here --- go for it.)

Accounting Coursepage Exchange

The Accounting Coursepage Exchange (ACE) is a new database of Accounting coursepages and syllabi presented by the American Accounting Association. All educational material is searchable by title, institutional affiliation, textbook, or instructor, among other criteria, and interested parties may add their own coursepage on-site


From the Scout Report (Jensen highlighted this link in the last edition of his bookmarks)

EdgarScan [Excel]

Developed at the PricewaterhouseCoopers Technology Centre, EdgarScan helps company researchers effectively sort through the mass of quarterly (10-Q) and annual filings (10-ks) housed at the SEC EDGAR Database (reviewed in the February 9, 1996 Scout Report). Filings and initial public offerings may be searched by company name or industry code, and search results are listed in an easy-to-read format with hypertext table and Excel spreadsheet output possibilities.


Worldly Investor

Wall $treet Week With Louis Rukeyser - audio and video clips



Western History Photos


Toxic chemicals in your food


ParkBench Streaming Video


Only the names are changed to protect the stupid


Are you getting greeting cards by email that you cannot read on your computer? Go to


Making learning fun for children of all ages


 Professor Robert E. Jensen (Bob)
Jesse H. Jones Distinguished Professor of Business Administration
Trinity University, San Antonio, TX 78212-7200
Voice: 210-736-7347 Fax: 210-736-8134  Email:

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Bob Jensen's Index Page Bob Jensen's Bookmarks New Bookmark Archives

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January 11, 1999

I was recently asked where to find a summary of online current issues in accounting.    One way to follow current issues is to subscribe to the lists at

Probably the best table of links to current world issues in accounting is the green table at the bottom of
Thank you for that little green table Roger Debreceny.

The top links for current issues in accounting include the following:

Reply from Roger:
Bob mentioned my regular (well, OK, not as regular as I would like!) newsletter .. John and Jenny at ANet have rationalised the ANet lists .. Double Entries is now only coming out on ANews-L .. ADBLE-L has been wound up .. the URLs shown below:

should be replaced by



I have started a new web site index for teaching materials in the financial reporting area. The site is at .. Please forward this message to your colleagues so that they may refer to the materials.

Happy new year!
Larry Tomassini [ ]


AccountingNet's URL is at


EXCEL 2000 Spreadsheets on the Internet


Frontpage 2000 Beta


MS 2000 Guide


Richard Campbell recommends the Microsoft web site at

The Windows Media tools provide a powerful, easy-to-use set of authoring and encoding tools for producing live and on-demand streaming media content. The Windows Media tools may be installed on computers running Windows 95, Windows 98, or Windows NT Server 4.0 with either Service Pack 3 or Service Pack 4. The Windows Media tools download includes:

NetShow Encoder
NetShow TAG Author
NetShow Plug-in for Adobe Premiere
NetShow ASF Indexer
NetShow Presenter and Publish to ASF
PowerPoint add-ins
VidToASF and WavToASF conversion tools
Codecs for creating Windows Media Technologies content.  

The SDK allows developers to write new tools or extend existing applications to work with NetShow Services or ASF.   To play streaming media content (including ASF content), you need the Windows Player. You can download this free from a link given at the bottom of the page at

I would have included the Windows Player link, but the URL is about as long as this entire message.  Go to the bottom of the above link for the free download of Windows Player.


RealPlayer is still trying, but it is tough to compete when Microsoft makes the above software free
Seems like I recall that somebody named John Davison Rockefeller would sell Standard Oil products below his cost until all the competition left town.  Then monopoly prices went up.  There are "Gates" to  reincarnation.


From Movable Type to Data Deluge


The first Smithsonian exhibit created for the Internet


American Museum of Photography
Photographs of a NY Cabbie


RAND Corporation's research reports are now online --- WOW!

RAND has a long history of research on issues relating to the national security and public welfare of the United States, and it publishes the results of this research to serve the public interest. Its work involves most of the major disciplines in the physical, social, and biological sciences, with emphasis on their applications to problems of policy and planning in domestic and foreign affairs.


Dear Dr. Jensen,

I am writing to tell you of our comprehensive on-line tutorial software,
SCOTTS (, from our homepage

We would be grateful for any observations you might wish to share with us privately to improve the beta-version of this product.
Joseph L. Scott, Ph.D.,
President, Scott Supply Service, Inc.


 Microsoft's Terra Server


Reviews of Version 2 of Macromedia Dreamweaver


Microsoft's Quickstart (including a tutorial on how to create a virtual class)


It is not new, but you may want to check out GTE's BigBook of yellow pages and other guides


Please add this to your bookmarks on creative writing
A Journal For Teachers of Writing in Webbed Environments


The Better Business Bureau has a great web site


Online dictionary and thesaurus


Multimedia headstones --- you can leave something behind


High School Students' Physics of Just About Everything


Bad Fads Museum


Online Surgery


It is a good thing that my students do not publish their school diaries. Some of the adjectives would not be in the dictionary.
A Yahoo Pick of the Year for 1998 --- Diaries of Second Grade Students


Mark Twain at Large


INFOBITS is an electronic service of the University of North Carolina at Chapel Hill’s Center for Instructional Technology. Each month the CIT’s Information Resources Consultant monitors and selects from a number of information technology and instructional technology sources that come to her attention and provides brief notes for electronic dissemination to educators.


The School of Information and Library Science at the University of North Carolina at Chapel Hill recently sponsored a public lecture, "The Eyes Have It: User Interfaces for Information Visualization," by Dr. Ben Shneiderman of the Department of Computer Science, Human-Computer-Interaction Laboratory (HCIL) at the University of Maryland. Shneiderman discussed the way in which human perceptual skills are currently underutilized by human-computer graphical user interfaces (GUIs) and what the future holds for this area. He presented his "Information Seeking Mantra": overview first (give the user the big picture), zoom and filter (allow the user to pinpoint area of interest and screen out extraneous information), then details-on-demand (provide more detailed data only when the user requests it). Shneiderman argues for more sophisticated information visualization interfaces which will enable users to comprehend and navigate through "information-abundant" Web sites without being overwhelmed by the vast quantities of data.

Shneiderman is author and editor of several books on user interface design, including DESIGNING THE USER INTERFACE: STRATEGIES FOR EFFECTIVE HUMAN-COMPUTER INTERACTION [3rd edition,  Addison-Wesley, 1997, ISBN: 0201694972,] and

SPARKS OF INNOVATION IN HUMAN-COMPUTER INTERACTION [Ablex, 1993, ISBN: 1-56750-078-1,]. He is a co-author of the forthcoming book, READINGS IN INFORMATION VISUALIZATION: USING VISION TO THINK, to be published January 1999 [Morgan Kaufman Publishers, 1999, ISBN: 1558605339].

For more information on Dr. Shneiderman and links to online copies of his recent papers:

Here are some of the Web resources that Shneiderman cited in his presentation:

The LUCID (Logical User Centered Interaction Design) Framework
a methodology framework for managing the design and testing of the
software user interface

Sun Microsystems "Guide to Web Style"

Spotfire --- a supplier of data exploration and collaborative discovery solutions to the pharmaceutical, specialty chemical and biotechnology industries with the ability to immediately display large amounts of disparate data and to visually query that information for trends, anomalies, outliers and patterns

WestLaw Case Explorer Visualizing Legal Information See especially the Dotfire prototype:

The current work of the University of Maryland Human-Computer-Interaction Laboratory includes "information visualization, interfaces for digital libraries, multimedia resources for learning communities, zooming user interfaces (ZUIs), technology design methods with and for children, and instruments for evaluating user interface technologies." For more information on HCIL and its projects link to

Many providers of online databases offer short-term free trial periods to attract new users to their subscription services. In "Review of Online Information 98" (in FREE PINT, No. 28, December 17, 1998), Dr. Anne L. Barker lists some of the database vendors offering free short-term access to their fee-based services. Included are Derwent’s Drug File and World Drug Alerts, BIOSIS (biological data), H. W. Wilson Company’s bibliographic databases, and Ovid Technologies (bibliographic, scientific, technical, and medical databases).

The article is available on the Web at

Free Pint [ISSN 1460-7239] is published every two weeks in the U.K. by the information consultant Willco and is sent free of charge to subscribers via email. Articles written by information professionals tell where to find reliable Web sites and how to search effectively.

Subscription information and back issues are available on the Web at


 Professor Robert E. Jensen (Bob)
Jesse H. Jones Distinguished Professor of Business Administration
Trinity University, San Antonio, TX 78212-7200
Voice: 210-736-7347 Fax: 210-736-8134  Email:

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Bob Jensen's Index Page Bob Jensen's Bookmarks New Bookmark Archives

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For the January 1-March 31, 1999 Additions and Summaries scroll up this document 
For the other editions go to
For the full set of Bob Jensen's Bookmarks go to
    (The full set is never up to date with the latest additions to my New Bookmarks.)
Click here to go to Bob Jensen's home page