This web site is featured in The Chronicle of Higher Education, August 14, 1998, Page A25
This web site was featured on May 24, 1999 as the AccountingNet Site of the Week
Whenever a commercial product or service is mentioned anywhere in this website, there is no advertising fee or other remuneration to Bob Jensen. This website is intended to be a public service. I am grateful to Trinity University for serving up my ramblings.
Click here to search this web site if you have key words to enter ---Search Site.
This search engine may get you some hits from other professors at Trinity University included with Bob Jensen's documents, but this
may be to your benefit. Another search engine that covers Trinity and other universities is at http:// www. searchedu. com/.
Scroll for Bob Jensen's Web Documents and Other Links---->
Bob Jensen
is in the Department of Business Administration
at Trinity University.
Email: rjensen@ trinity. edu
Keywords and Topics of This Document Bob Jensen, Bob Jensen's, Robert E. Jensen, Erika Jensen, Accounting Theory and Research, Information Systems, Web Publishing, Databases, Technology
in Education Books and Shows, Asymetrix ToolBook, Microsoft Access, FrontPage, HotMetalPro, Web Publishing, Glossaries, and Shareware Course Materials, Multimedia Authoring, Business Education, Accounting Education, Network Databases, Distributed Computing, Financial Instruments
Derivatives, SFAS 133, Accounting Information Systems, Accounting Theory, Networked Databases, Glossaries, and Other Helpers.
Bob Jensen's Technologies in Education Workshops Have Been
Presented at Over 300 Colleges and Universities
Technology in
Education Workshop
Menu
Technology in Education
Workshop Assignments
Workshop History
Bookmarks
Selected Bookmark Additions
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Computers in
Education
Tutorials
Computers in
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Glossaries
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Links
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Hedging
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Accounting
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Bob Jensen's
Accounting
Courses
Trinity University
Department of Business
Administration
Graduate Accounting Program
San Antonio
Texas
Click here to search this web site if you have key words to enter ---Search Site.
This search engine may get you some hits from other professors at Trinity University included with Bob Jensen's documents, but this
may be to your benefit.
Search engine helpers ----http:// www. trinity. edu/ rjensen/ searchh. htm
Yahoo ---http:// search. yahoo. com/ search/ options
Raging. com ---http:// www. raging. com/
WebBrain ---http:// www. webbrain. com/
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Quick Finds:
I wrote a document (screen play? short story? tutorial? case?) that is a takeoff on the Muppets. It is entitled "Clyde Gives Brother Hat a Lesson in Arbitrage" and can be found at
http:// www. trinity. edu/ rjensen/ acct5341/ speakers/ muppets. htm
My earlier short story entitled My Glimpse of Heaven: What I learned from Max and Gwen
I had to get some things about Larry Gindler off my chest ---http:// www. trinity. edu/ rjensen/ gindler. htm
My tutorial illustration of interactive Excel documents in a web browser
Database of TravelHelpers http:// www. geocities. com/ TheTropics/ 2442/ database. html
In March 2000 Forbes named AccountantsWorld. com as the Best Website on the Web ---http:// accountantsworld. com/.
Some top accountancy links ---http:// accountantsworld. com/ category. asp? id= Accounting
Trinity University Course Catalog
University and College Directories (American) University and College Directories (Yahoo)
Business Firm Directories
Online Accounting Faculty
Directory (Hasselback)
News About Education in General ---http:// www. studentadvantage.
com/
News About Accounting Higher
Education
Accounting Journals Index
Financial Reporting and Financial
Databases (including EDGAR)
American Accounting Association Teaching and Accounting Coursepage
Exchange (ACE) American Accounting Association (AAA)
American Institute of CPAs (AICPA)
European Accounting Association (EAA)
Financial Accounting Standards Board (FASB)
Financial Executives Institute (FEI) or the FEI Express
Newsletter
International Accounting Standards
Committee (IASC)
Institute of Management Accountants (IMA)
Quotations ---http:// www. quoteland. com/
http:// www. tufts. edu/~ chill01/ quotes. htm
.
Lotto Texas Lottery
or KMOL
San Antonio Express
News
Trinity Today Calendar
Franklin Electronic Publisher for Rocket e-Book Rocket e-Book Library
Barnes & Noble e-Books
Online Databases and Electronic Research
(a great web site) (Lycos will also search over 8,000 databases.)
Citation Guides WSJ Interactive
Quick
WSJ Interactive Front
Page WSJ Tech
Helpers for Educators Helpers for Education
Researchers
Helpers for Accounting Educators
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Helpers for Accounting Researchers Technology Glossaries
Other Glossaries (enormous
listings) Bob Jensen's Bookmarks
Bob Jensen's Accounting Courses
XML, XFRML XBRL, XForm, and RDF Watch
Books Once you know the ISBN number, you can compare prices and shipping charges in one easy (free) visit to
http:// isbn. nu/
Online Bookstores
http:// www. amazon. com/ http:// www. bn. com/
http:// www. efollet. com/
http:// www. buy. com/
Other Online Textbooks
http:// www. wizeup. com/
l
http:// www. virtualpublishing. net/
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http:// www. varsitybooks. com/
l
http:// bigwords. com/ home/
l
http:// www. textbooks. com/
l
Other Online Publishers
http:// www. cybertext. com/
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http:// www. wadsworth. com/
http:// www. prenhall. com/
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South-Western College Publishing ---http:// www. swcollege. com/
l
Taxpoint: http:// taxpoint. swcollege. com/ taxpoint_2001/ taxpoint. html StudyLive: http:// www. swcollege. com/ acct/ studylive/ studylive. html
INTACCT: http:// www. swcollege. com/ acct/ rama/ intacct/ intacct. html
Computerized Principles of Accounting:
http:// www. swcollege. com/ acct/ klooster_introacct/ klooster. html
Also see my Wizeup discussion at http:// www. trinity. edu/ rjensen/ ebooks. htm# 051500
Indexing Services
http:// www. back2college. com/ text. htm http:// home1. gte. net/ mcorphan/ books. html
Metasearch Services
http:// www. pricescan. com/ http:// www. addall. com/
And my favorite http:// isbn.
nu/
Trinity University Library Helpers
Trinity University Library Holdings (Quest) http:// quest. trinity. edu/
Trinity University faculty, students, and staff need to look at the "How To" documents at
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http:// www. trinity. edu/ departments/ computing_center/ how-to/ index. html
In particular not the email options, including the option to access your email from any online computer in the world. See http:// www. trinity. edu/ departments/ computing_center/ how-to/ email/ outweb. html.
The web address to connect is
http:// exchange. trinity. edu. Remember that tucc\ goes in front of your logon name.
For example, my logon name is tucc\ rjensen.
What is new at this web site?
I wrote a new introduction to FAS 133 and IAS 39 on Accounting for Derivative Financial Instruments and Hedging Activities. It includes audio clips from experts.
See http:// www. cs. trinity. edu/~ rjensen/ 000overview/ mp3/ 133intro. htm
The Napster/ Gnutella paradigm shift in networking technology is so important to the world that I would like to see continued dialog from other friends and acquaintances on this real paradigm shift taking place in front of our eyes and ears. The founder of
Netscape, Mark Andreessen, states the following:
It's a big deal," said Andreessen, who met with Gnutella developers last week and quickly became an admirer. "It will be a way for businesses to expose what they want people to find more easily."
For my threads on this paradigm shift, go to http:// www. trinity. edu/ rjensen/ napster. htm
My 330th and 331st workshops will be for the American Accounting Association workshops and are scheduled as follows:
330 "Innovative Learning Programs for Accounting and Business: the Ivy League Goes Online, the Sloan Foundation
Experiments in Asynchronous Learning, and Experiments in Self-Learning at Major Universities Using the BAM Pedagogy," with Anthony Catanach, Chuck Hickman, Bob Jensen, Michael Kirschenheiter, and Dan Stone, Continuing Education
Program Workshop at the Annual Meetings of the American Accounting Association, Philadelphia, August 12, 2000. This is an all-day workshop on August 12. http:// www. rutgers. edu/ Accounting/ raw/ aaa/ aen/ meet00/ cpe/ 00cpe1. htm
331 "Overviews and Teaching Cases for FAS 133 and IAS 39 on Accounting for Derivative Financial Instruments and Hedging
Activities: Strategies and Accounting Trouble Spots," with Bob Jensen, Paul Pacter and Walter Teets, Continuing Education Program Workshop at the Annual Meetings of the American Accounting Association, Philadelphia, August 13,
2000. This is an afternoon workshop on August 13. http:// www. rutgers. edu/ Accounting/ raw/ aaa/ aen/ meet00/ cpe/ 00cpe34. htm
Other scheduled workshops and presentations of Bob Jensen ---http:// www. trinity. edu/ rjensen/ resume. htm# Presentations
Trinity University recently installed a Blackboard server. To help Trinity faculty and others make decisions how and when to use this server for courses, I have developed an on-going page of threaded messages discussing good and bad experiences with the
Blackboard server. I encourage other users to
join into the debate. See http:// www. trinity. edu/ rjensen/ blackboard. htm
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I added a document called "Search Engine Helpers" at http:// www. trinity. edu/ rjensen/ searchh. htm
Electronic Books or eBooks are books that can be downloaded from the Internet into special reading devices that cannot be printed, photocopied, printed on paper, or copied in whole or in part to computer files. Since they are the highest form of
copyright protection, publishers are interested in creating public interest in such books. I added a threaded summary of my previous messages on electronic books at http:// www. trinity. edu/ rjensen/ ebooks. htm
I updated my threaded messaging of XML, XFRML XBRL, XForm, and RDF standards that will become the most important networking standards of the 21st Century. What is XBRL and why will
it change the business reporting world in the 21st Century?
The answers are given at http:// www. trinity. edu/ rjensen/ xmlrdf. htm
Petrea Sandlin put some finishing touches on my essay on advice to new faculty regarding educational technologies. That document also contains my Letter to the Editor of The
Wall Street Journal. Our essay and my letter can be found at
http:// www. trinity. edu/ rjensen/ 000aaa/ newfaculty. htm
I have written a futuristic letter and pasted up the many response messages about auditor independence and the pending breakup or reorganization of CPA firms. The web address
of my Career Passed Away document is at
http:// www. trinity. edu/ rjensen/ cpaaway. htm
Dr. Hubbard and I are sending to the FASB as part of our comment on the FASB's Exposure Draft No. 207-A entitled Accounting for Certain Derivative Instruments and Certain Hedging Activities: an amendment of FASB Statement No. 133 ---
http:// www. rutgers. edu/ Accounting/ raw/ fasb/ draft/ amend133_ED. pdf
We hope that the FASB will include our proposed calculation corrections in the table on Page 75 of FAS 133 and add our proposed explanation of the yield curve derivations to the FASB's Amendments to FAS 133.
The Hubbard and Jensen paper can be downloaded as follows:
Working Paper 305: Some Corrections and Explanations of Example 5 in FAS 133 The HTML version is at http:// www. trinity. edu/ rjensen/ caseans/ 133ex05. htm
The revised spreadsheet is at http:// www. trinity. edu/ rjensen/ caseans/ 133ex05a. xls
If you want to read more about the latest news on paradigm shifts in distance education and
research at some of the most prestigious universities in the world, click on http:// www. trinity. edu/ rjensen/ 245prest. htm
This document will also give you
directions on how to subscribe to a free journal called Academy Online.
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I receive so many requests for help in finding online education courses and programs that I have created a little web page for this purpose. You can find it at http:// www. trinity. edu/ rjensen/ 245progs. htm
I want to thank all of you who responded to my request for the latest thinking on using students as subjects in behavioral research experiments. The general conclusions are that external validity tends to be low in such studies even though students are
commonly employed for convenience and cost reasons. You can read more
about it and read abstracts of some of the most widely cited papers on this topic at http:// www. trinity. edu/ rjensen/ student1. htm
I also want to thank those of you who responded to my request for the latest thinking on crossing cultures. I did in fact receive permission to place Professor Carper's paper in my website. The paper is entitled "Global Business: A Cultural Perspective." My
"Introduction" also contains a message from Dr. Carper regarding
how you can get an interesting spreadsheet program. The web link is at http:// www. trinity. edu/ rjensen/ cultures/ culture. htm
The above document also contains Dr. Clark's commentaries on Professor Carper's paper.
Click here to search this web site if you have key words to enter ---Search Site. This search engine may get you some hits from other professors at Trinity University
included with Bob Jensen's documents, but
this may be to your benefit.
Over the holiday break I wrote a document (screen play? short story? tutorial? case?) that is a takeoff on the Muppets. It is entitled "Clyde Gives Brother Hat a Lesson in Arbitrage" and can be found at
http:// www. trinity. edu/ rjensen/ acct5341/ speakers/ muppets. htm
One section in the appendix of the above document deals with some controversial issues of fair value accounting and makes reference to sections of both the FASB's new Exposure Draft on fair value accounting and the JWG position paper of the IASC on
fair value accounting for banks.
The bottom section of the above document contains a tribute to Bill Breit and Ken Elzinga. You might enjoy reading about two economics professors who have made several "killings" in fiction writing that also teaches principles of economics.
I have a new document online that is intended
to provide updates on electronic book technologies and products ---http:// www. trinity. edu/ rjensen/ ebooks. htm
SFAS 133 and IAS 39 will soon have to be implemented. My major gift this week has been to seriously upgrade the Glossary at
http:// www. trinity. edu/ rjensen/ acct5341/ speakers/ 133glosf. htm.
The major parts of the upgrade include more referencing to paragraphs in the international standard (IAS 39). The international
rules are highlighted in green. I have also added the Derivatives
Implementation Group (DIG) issues in red boxes.
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Obviously some documents that I share with you are more important than other documents. I will give you the link to my latest document that is more important than many of the documents I prepare for my students and share accounting educators and
practitioners. The document contains a great deal of old and new audio from experts on financial instruments accounting and SFAS 133 in particular. The "old" dates back to Denny Beresford in New York City when he tells us that derivatives work a bit better
than prunes for us old guys. What is important about this particular document is that it provides us academics with some audio clips from professionals that work with real-world clients on some very sticky issues in accounting for financial risk.
There are also some audio clips in the document from executives at Union Carbide who tell us about being happy with their expensive ERP (i. e., SAP) total enterprise system that integrates data from literally all parts of the earth. These executives also tell
us about progress being made to integrate SFAS 133 implementation into the SAP system.
I want to express my sincere gratitude to the experts who allowed me to tape their presentations. I'm the lucky one since I have the hundreds of hours of full video on file for my students. You are only receiving my filtering of a small part of what I learned from
smart folks in the real world. Once again it proves that there are many rewards when ivory tower academics like me learn from professionals who deal with real clients in the real world.
I do hope that most of you can download the audio files in reasonable lengths of time. In some ways my university is still in the dark ages. Our computer center is still not able to serve up RealAudio. You will have to settle for the tried and true wav files.
The web address for my new document is at http:// www. cs. trinity. edu/~ rjensen/ 000overview/ 133suma. htm.
I was invited to submit an article entitled "History and Future of Course Authoring Technologies." For a very short time, I have
placed a draft version of this article at http:// www. trinity. edu/ rjensen/ 290wp/ 290wp. htm.
Before I send it off, perhaps some of my
friends on the web can help me improve the sections on the past, present, and future of course authoring for web delivery.
What software have I overlooked? l
Have I incorrectly classified some of the alternatives? l
What visions of the future have I overlooked or overstated? l
Are there any free full-service server hosting firms that compete with Jenzabar? You can read about how Boston College uses
Jenzabar at http:// www. wbz. com/ prd1/ now/ template. display? p_story= 160690& p_who= wbz.
l
After returning from a visit with my father in northern Iowa, I felt driven to write a short story. I hope some of you find value in my
"glimpse of heaven." I have updated this short story with an addendum.
http:// www. trinity. edu/ rjensen/ max01. htm
The slides and links for my technology update presentations in Workshops 1 and 37 at the August 1999 Annual Meetings of the
American Accounting Association are available at http:// www. trinity. edu/ rjensen/ 99aaa/ 081599. htm
I have an Excel spreadsheet embedded in an HTML document that illustrates how students can change the data in one or more cells
and then see the outcomes change in other parts of the spreadsheet and graphs. The important thing is that they can do these dynamic
changes in the web browser without downloading an Excel file and then having to run the file in Excel. They never have to leave the
web browser. This is a new feature of Excel 2000. You can do the same thing with MS Access databases. It only takes about five
minutes to learn how to do this. The illustrations and instructions are at http:// www. trinity. edu/ rjensen/ dhtml/ excel01. htm.
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I have four new cases in hedging strategies and accounting via Eurodollar interest rate futures and options. There is also an older
case involving a international copper movements and a copper price swap. The index to all these cases is at
http:// www. trinity. edu/ rjensen/ acct5341/ 133cases/ 000index. htm
The case solutions are on a secret server. You must contact me privately for the case solutions: rjensen@ trinity. edu
Courseware Shells, Chat Rooms, Collaborative Software, RealAudio/ Video, and High-End Authoring (Always Updated)
http:// www. trinity. edu/ rjensen/ 245soft1. htm
Selected Bookmark Additions With Commentaries at http:// WWW. Trinity. edu/ rjensen/ bookurl. htm
(Updated Weekly)
Courses Taught by Bob Jensen at Trinity University
ACCT 5341 International Accounting Theories( Click here to view the Syllabus and Helper Links)
ACCT 5342 Accounting Information Systems (Click here to view the Syllabus and Helper Links)
ACCT 1302 Managerial Accounting (Click here to view the Syllabus)
Always trying to help.
Bob Professor Robert E. Jensen (Bob)
http:// www. trinity. edu/ rjensen
Jesse H. Jones Distinguished Professor of Business Administration
Trinity University, San Antonio, TX 78212-7200
Voice: 210-999-7347
Fax: 210-736-8134
email: rjensen@ trinity. edu
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******* Bob and Erika Jensen
*******
Please remember the difference between research versus scholarship. Research, the extension of existing knowledge, is never as easy as scholarship focused upon existing knowledge. Research is a flicker of light where the leading edge of literature drops off into a black unknown. At the dark edge, a
clever idea is far more enlightening than an encyclopedic mind. My hope is that some of you will have a clever idea. Without a clever idea, you will have to resort to only scholarship. I can't tell you where to find clever ideas. All I can do is help set the stage for your fertile imagination.
A seamless, cradle -to-grave educational system is within our reach, if we muster the courage and will to create it.
"Diplomas and Degrees are Obsolete," D. N. Langenberg, The Chancellor of the University System of Maryland, The Chronicle of Higher Education, September 12, 1997, Page A64.
. . . the best we can do is to divide all processes into those things which can be better done by machines and those which can be better done by humans and then invent methods by which to pursue the two.
John von Neumann, "The Impact of Recent Developments in Science on the Economy and on Economics," speech to the National Planning Association, Washington D. C., December 12, 1955 and as quoted in G. B. Dyson, Darwin Among the Machines: The Evolution of Global
Intelligence (Reading, MA: Addison-Wesley Publishing Company, 1997, p. 179)
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