Tidbits on August 22, 2005
Bob Jensen
at Trinity University 

Fraud Updates --- http://www.trinity.edu/rjensen/FraudUpdates.htm
For earlier editions of New Bookmarks go to http://www.trinity.edu/rjensen/bookurl.htm 
Archives of Tidbits: Tidbits Directory --- http://www.trinity.edu/rjensen/TidbitsDirectory.htm

Click here to search Bob Jensen's web site if you have key words to enter --- Search Site.
For example if you want to know what Jensen documents have the term "Enron" enter the phrase Jensen AND Enron. Another search engine that covers Trinity and other universities is at http://www.searchedu.com/.

Bob Jensen's home page is at http://www.trinity.edu/rjensen/

Security threats and hoaxes --- http://www.trinity.edu/its/virus/

International Accounting News (including the U.S.)

AccountingEducation.com and Double Entries --- http://www.accountingeducation.com/
        Upcoming international accounting conferences --- http://www.accountingeducation.com/events/index.cfm
        Thousands of journal abstracts --- http://www.accountingeducation.com/journals/index.cfm
Deloitte's International Accounting News --- http://www.iasplus.com/index.htm
Association of International Accountants --- http://www.aia.org.uk/ 

Congratulations to Trinity University for remaining (for the 14th straight year) the Number 1 "Top Masters College of the Western Region" --- http://www.usnews.com/usnews/edu/college/rankings/brief/univmas/umwest/tier1/t1univmas_w_brief.php

Music: FolkClub Online --- http://www.folkclub.com/welcome.html  (Good folk music, comedy, and serious stuff here)
           Folk Club Playlist --- http://www.folkclub.com/huldrefolk/playlist/index.html

Amy Smith --- http://www.amy-smith.com/ (This is a good site.  Just let the music sample clips run automatically like commercial-free radio.  You won't hear entire songs, but you will hear very generous portions of those songs.)

Train of Life (Willie Nelson and Patsy Cline) ---  

Folk Music Archives --- http://folkmusicarchives.org/ (For the student of folk music)

Work distances us from three great evils: tedium, vice and need.

Sharing academic of the week --- Alfredo Perez.  Bookmark Perez seems a bit like Bookmark Jensen, but Bob Jensen links to blogs, reports quite a lot of input from friends or less-than-friends around the world, and probably does more editorializing than Perez.

"Reading Left to Right," by Scott McLemee, Inside Higher Ed, August 16, 2005 --- http://www.insidehighered.com/views/2005/08/16/mclemee

Once upon a time — back in the days of dial-up and of press conferences devoted to the presidential libido — there was a phenomenon known as the “web log.” It was like a blog, only different. A web log consisted almost entirely of links to pages that the ‘logger had recently visited online. There might also be a brief description of the site, or an evaluative remark. But the commentary was quick, not discursive; and it was secondary to the link. The product resembled an itinerary or a scrapbook more than it did a diary or an op-ed page.

So when Political Theory Daily Review started in January 2003, it already looked a little bit old-fashioned, blogospherically speaking. It was a log, plain and simple. There were three new links each day. The first was to a newspaper or magazine article about some current event. The second tended to go to a debate or polemical article. And the third (always the wild card, the one it was most interesting to see) would be academic: a link to a scholarly article in an online journal, or a conference site, or perhaps the uploaded draft of a paper in PDF.

. . .

How does Perez keep up with all this stuff? What are his criteria for linking? Do readers send him tips?

To take the last question first: No, for the most part, they don’t. Evidently he just has one wicked set of bookmarks.

“I try to link to things that are interesting to me or to anyone trying to keep up with current events,” says Perez, “not just political theory.... I don’t link to technical papers on, say, economics, but if I see an interview with Gary Becker or an article on Amartya Sen, I don’t think twice about linking to that. Sometimes I link to articles on Theory, essays by literary critics, or events in the world of literature.” He also has an interest in the natural sciences — biology, in particular — so he links to things he’s following in Scientific American and other publications.

Perez doesn’t link to blogs. That way, madness lies. “It would be too much work to consider linking to the blogosphere,” he says.”

He places a special emphasis on pointing readers to “articles that are sure — or have the potential — to become part of what’s debated in the public sphere.” That includes things like op-eds in The New York Times, articles on public policy in The American Prospect, and essays from the socialist journal Dissent — “material that I think should be a part of the ‘required reading’ for anyone who wants to stay on top of the news and public debates.”

His default list of required readings shows a certain tilt to the left. But he also links to material far removed from his own politics — publications such as Reason, First Things, Policy Review, and “The Occidental Quarterly.” Actually, it was Perez’s site that first introduced me to the latter periodical, which describes itself as a “journal of Western thought and opinion.” Its editors are keen on eugenics, stricter immigration laws, and the European cultural tradition (in particular the German contribution thereto).

“I think it obvious,” says Perez, “that anyone interested in public debates about more philosophical matters has to be familiar with those on ‘the other side.’ I think it’s just plain smart to do so. Reading counterarguments to your position can often be more helpful than readings that just confirm your own point of view.” He says he makes no claim to be “fair and balanced,” but also “doesn’t want to alienate visitors who are on the right. I want them coming back!”

Any editorializing at Political Theory Daily Review tends to be implicit, rather than full-throated. It may be that lack of a sharp ideological edge, as much as the sheer number of links in the course of a week, that creates the impression that the site is the work of a committee.

Perez admits that he’s “not very comfortable about publishing opinions willy-nilly like many people are when writing on their blogs. In fact, I am part of a group blog, Political Arguments, but I hardly ever post there.” It’s not that he lacks a viewpoint, or is shy about arguing politics and philosophy with his friends and family.

“I’m pretty sure I could defend those views well enough,” he told me. “I guess it’s my way of being a bit careful about the whole process. People in academia cannot be timid about their own views, of course, especially political theorists with regards to politics. But it’s different when discussing day-to-day events as soon as they happen.”

The line between public intellectual and pompous gasbag is, to be sure, a slender one; and it runs down a slippery slope. Perez’s caution is understandable. “I don’t think I have to mention any specific names in academia as examples,” he says, “in order to make my point here.”

Wild, wild Web ideas

"From Web page to Web platform," by Martin LaMonica, C|Net, August 16, 2005 --- http://news.com.com/From+Web+page+to+Web+platform/2100-7345_3-5833940.html?tag=nefd.lede

Allowing individuals to play with their Web site data has resulted in programs that the companies might never have thought of. For example,
Adrian Holovaty, a 24-year-old programmer, built a Web site called Chicagocrime.org that taps into Google Maps to display where crimes occur in Chicago.

Holovaty, whose day job was lead developer at the Lawrence Journal-World newspaper, said he wanted to provide a service to citizens of Chicago, and tackle a fun technical challenge. He spent about 40 hours on the job, spread out over a month of nights and weekends.

Another slick application, which taps into Amazon's book search service, is BookBurro which lets people compare book prices. This sort of Web service can be constructed pretty quickly: Instead of having to build a book search and e-commerce engine from scratch, one person can create something entirely new by combining Amazon's tool with other data sources.

Inviting third-party developers to build on top of a company Web site--much the way Microsoft woos outside programmers to its Windows operating system--creates a healthier business, advocates have argued.

Continued in article

No! You may not hand out a copy of your syllabus, at least not at the University of Wisconsin at Oshkosh
That’s because the dean of the College of Letters and Science told professors that — for financial and educational reasons — they should put their syllabuses online, and stop distributing them on the first day of classes. If students want to print out copies, they can do so themselves, says Michael Zimmerman, the dean.
Scott Jaschik, "The End of the Paper Syllabus," Inside Higher Ed, August 22, 2005 --- http://www.insidehighered.com/news/2005/08/22/syllabi

The deep Web search technology of the future --- http://en.wikipedia.org/wiki/Deep_web

"Duo's search engine scours 'hidden' sites," by Michael Bazeley, Mercury News, August 17, 2005 --- http://www.mercurynews.com/mld/mercurynews/news/12403171.htm

The Web is made up of hundreds of billions of Web documents -- far more than the 8 billion to 20 billion claimed by Google or Yahoo. But most of these Web pages are largely unreachable by most search engines because they are stored in databases that cannot be accessed by Web crawlers.

Now a San Mateo start-up called Glenbrook Networks -- says it has devised a way to tunnel far into the ``deep web'' and extract this previously inaccessible information.

Glenbrook, run by a father-daughter team, demonstrated its technology by building a search engine that scoops up job listings from the databases of various Web sites, something the company claims most search engines cannot do. But there are myriad other applications as well, the founders say.

``Most of the information out there, people want you to see,'' said Julia Komissarchik, Glenbrook Networks' vice president of products. ``But it's not designed to be accessed by a machine like a search engine. It requires human intervention.''

This is particularly true of Web pages that are stored in databases. Many ordinary Web pages are static files that exist permanently on a server somewhere. But an untold number of pages do not exist until the very moment an individual fills out a form on a Web site and asks for the information. Online dictionaries, travel sites, library catalogs and medical databases are few such examples.

Continued in article

For Glenbrook technology see http://www.glendor.com/index.php?module=About&action=Index&tpl=tprimer

For Glenbrook products see http://www.glendor.com/index.php?module=About&action=Index&tpl=products

Bob Jensen's threads on the deep Web are at http://www.trinity.edu/rjensen/searchh.htm#DeepWeb

Higher education is not cheap
College students are expected to spend $34 billion as they return to campuses this fall, up 33 percent from a year ago, according to the annual survey of consumers by the National Retail Federation. Among the top spending items: textbooks ($11.9 billion), electronics ($8.2 billion), clothing ($5.7 billion), dormitory and apartment furnishings ($3.6 billion), class supplies ($3 billion), and shoes $2 billion).
Inside Higher Ed, August 22, 2005 --- http://www.insidehighered.com/news/2005/08/22/qt

par-a-site n.
1. An often harmful organism that lives on or in a different organism.
2. A person who habitually takes advantage of the generosity of others without making any useful return.
— Webster’s Dictionary.

Some students are parasites that weaken good students
It’s an odd partnership, I think. But is it? On every campus I have worked, I have seen it over and over. The academically weaker ones attaching themselves to the stronger; hoping for a lift, a chance, a ride on someone else’s success. Blatantly exchanging sex (or sex appeal), bravado, status, money or simply a ride to campus for another’s brain-on-loan. Sometimes it develops into a romance — but more often than not a partnership develops that seems mismatched. I want to be shocked; but I have seen so many things. Students buying term papers from one another. Students lying about work not produced. Excuses, excuses, excuses. In my office, deluged with yet another onslaught of excuses, the phone rang. After four minutes of all the sympathy I could offer, along with the assertion that I would tape an assignment to my door, I turned to my colleague. “Guess she can only use that excuse one more time,” I said to him. “Dead grandmother,” I answered him before he could even ask. “Oh, yeah,” he replies, his voice tired, “I’ve already had two and it’s only four weeks into the semester.”
Shari Wilson, "Indestructible Student Relationships," Inside Higher Ed, August 22, 2005 --- http://www.insidehighered.com/views/2005/08/22/wilson

Different Kinds of Diversity
Specifically, speakers talked about how counseling centers can do more for Arab-American students, gay minority students, and biracial students. And speakers also said that those groups were reflective of other groups of students who don’t fit neatly into some well understood category. Majeda A. Humeidan, assistant director of counseling and psychological services at the University of Michigan, cited the example of Arab-Americans, who face numerous issues for which they could use support and guidance on campus. Many struggle with their identities and how much to be identified with their ethic background, and depending on how they resolve these questions, they face “legitimacy testing” in which other Arabs ask them if they “are Arab enough.” Other students on campus may treat them with open hostility, as exotic, or as if they are not Americans. (Humeidan stressed that she was talking about Arab-Americans, not the large population of foreign students from Arab nations.)
Scott Jaschik, "Different Kinds of Diversity," Inside Higher Ed, August 22, 2005 --- http://www.insidehighered.com/news/2005/08/22/counseling

Stock options tempt CEO's to make bad choices and bad long-run decisions that favor the company
Two studies have found connections between lucrative stock options and grants paid to chief executives as compensation and companies that report accounting irregularities, flawed accounting practices, or engage in risky business strategies. These studies were undertaken by Brigham Young University and the University of Minnesota. The Brigham Young study found that companies who compensate their executives with large stock packages tend to engage in potentially dangerous business strategies leading toward larger capital spending or growth by acquisition.
"Stock Option Studies and Options Expensing," AccountingWeb, August 15, 2005 ---

Tax break for K-12 teachers but not college faculty
Amidst the flurry of back-to-school shopping and sales, it’s easy to lose track of spending. For teachers and other educators, it is especially important to put those receipts somewhere safe, because they may lower their 2005 taxes. According to the Internal Revenue Service (IRS), up to $250 of qualified expenses may be deducted when figuring the adjusted gross income (AGI) for 2005 of any individual working at least 900 hours during the school year as a teacher, instructor, counselor, principal or aide in a public or private elementary or secondary school. The deduction is available whether or not the taxpayer itemizes deductions on Schedule A. Spouses filing jointly can also take the deduction, even if one spouse is not an educator. If both spouses are educators, they can both take the deduction allowing them to deduct up to $500.
"Teacher Spending Earns a Tax Break," AccountingWeb, August 17, 2005 ---

If your state has a sales tax and does not have these holidays, please contact your legislators
“The good news is that more states understand the significant benefits sales tax holidays for computers bring to shoppers, retailers and families with school-aged children. It is clear that if there is a computer in the household, children will use it for schoolwork. We hope to see more states create such a program each year,” said Douglas Johnson, senior director of technology policy for CEA.
"Computers Top Sales Tax Holiday Back-to-School Buys," AccountingWeb, August 8, 2005 --- http://www.accountingweb.com/cgi-bin/item.cgi?id=101174

In Texas, your legislators can be contacted by entering your zip code using http://www.capitol.state.tx.us/fyi/fyi.htm
Other states have similar helper sites using Google or some other search engine.

Uncle Sam Wants Accountants for Something Other Than Federal Prisons
The U.S. Government is in search for as many as 13,000 business related professionals, many of whom will be trained in accounting.  Especially heavy is the demand in the IRS and FBI. 
"Uncle Sam Wants Accountants," CFO Magazine, July 2005, Page 16

Extreme Accounting (they're not as dull as you may think)

Welcome to the home of Extreme-Accounting: a new phenomenon that pushes accountants to their limits – and beyond! --- http://www.extreme-accounting.com/

Are you bored with the everyday routine of extreme sports?

  • Is skydiving over shark-infested waters just another drop in the ocean?
  • Does going backwards, on one leg, down a black ski run leave you cold?
  • Have white water rafters begun to seem just a bit wet?
  • Has free-running round your local sink housing estate become a walk in the park?
  • Are you so far "out there" that you're practically back inside again?

If so, then maybe you should try injecting the adrenaline rush of accounting into the whole experience...

Accounting Gets Hip—Companies Scramble for Talent
It's got it all: great pay, generous benefits, a fast career track and the respect of the highest executives in corporate America. It's accounting, which is fast becoming one of the most prestigious and in-demand careers around. Thanks to a spate of corporate scandals and the flood of jobs created by the Sarbanes-Oxley reform legislation, talented accountants are being wooed with raises, bonuses and a long list of perks. Even those just starting out are being recruited heavily. Accounting majors top the list of most desired job candidates in the United States, according to the National Association of Colleges and Employers. Graduates can expect to make $43,370 to start, up from $40,538 in 2002. Some recruits get a month of paid vacation, before their first day on the job, the Trenton Star-Ledger reported. An accounting MBA can start at around $55,000, not counting health insurance and retirement benefits.
"Accounting Gets Hip—Companies Scramble for Talent," AccountingWeb, July 19, 2005 --- http://www.accountingweb.com/cgi-bin/item.cgi?id=101107

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

PC and Mac, Joined at the Switch
It's technically possible to run two (or more) computers -- even mixed combos of Windows and Macintosh machines -- using a single, shared monitor, mouse, keyboard and speaker set. But until recently, only techie geeks and office information-technology departments were familiar with the gadget that allows such sharing: a KVM switch.  KVM is an acronym for Keyboard, Video and Mouse -- the three basic things that can be shared when a KVM switch is used to connect computers. In recent years, KVMs have become less expensive and easier to set up, making them more popular among everyday people. A simple KVM is a small, often boxy-shaped device with cables running to it directly from the keyboard, mouse and monitor, and then out from the KVM to each computer.
Walter Mossberg, "PC and Mac, Joined at the Switch:  Testing a Device That Lets Multiple Computers Share Keyboard, Monitor, Mouse," The Wall Street Journal, August 17, 2005; Page D4 ---

EverNote Organizes Your Endless Stuff Onto an Endless Tape
There is another way to tackle the information overload. For years, some folks have turned to an obscure type of software called information organizers. These are programs designed to collect and organize your notes, as well as snippets of information copied from elsewhere. Users of these are addicted to them. Among these products are Info Select for Windows, $250 from Micro Logic; and StickyBrain for the Mac, $40 from Chronos. Microsoft entered the field a couple of years ago with a Windows organizer called OneNote, which is $50 after rebate. A new contender has now entered this field, and it boasts an unusual design. It's called EverNote, and is for Windows computers only. EverNote is being offered as a free download from its maker, EverNote Corp., at www.evernote.com. A paid version, the $35 EverNote Plus, adds handwriting and shape recognition for people who use tablet computers. I have been testing EverNote and it works well. It is fast and logical and a good way to round up random thoughts and resources.
Walter Mossberg, "EverNote Organizes Your Endless Stuff Onto an Endless Tape," The Wall Street Journal, August 11, 2005; Page B1 --- http://online.wsj.com/article/0,,personal_technology,00.html


"ACT Scores Are Level, "Inside Higher Ed, August 17, 2005 --- http://www.insidehighered.com/news/2005/08/17/act

While the scores of men and women are not far apart, the statistics released by the ACT point to other demographic and educational differences that correlate to test scores. On family income, for example, students from families of incomes of less than $18,000 have an average composite score of 17.9, while those from families with incomes over $100,000 have a composite average of 23.5.

The data also show significant differentials by racial and ethnic group, and a boost for members of all racial and ethnic groups who took the recommended core courses in high school to prepare for college:

Average ACT Score by Racial/Ethnic Group, 2005

Racial/ethnic group All Students Students Who Completed Core Courses Students Who Did Not Complete Core Courses
White 21.9 22.8 20.4
Black 17.0 17.7 16.1
Mexican-American/Chicano 18.4 19.2 17.3
Puerto Rican/Hispanic 18.9 19.9 17.5
Asian 22.1 22.7 20.8
Native American 18.7 20.1 17.4

Gaps among racial groups grew slightly in the last year. The two groups with the highest averages, Asians and whites, saw their scores increase by 0.2 and 0.1, respectively. Scores for Hispanic, black and Native American students all fell by 0.1.

Continued in article

Online Tutoring Part of Growing Trend Market for Web Education Matures
More than 500 institutions, including Anne Arundel Community College, Gallaudet University and the Art Institute of Washington, subscribe to Smarthinking. And the company says it has signed up 19 institutions for this fall, including District-based Southeastern University. Schools pay Smarthinking for a block of time and offer students free access to the service from a personal computer or a college lab. Colleges signing up for the first time can buy a plan that permits up to 15 hours of tutoring for each student and then adjust its next contract according to usage, Smith said. The company did not disclose the cost per hour. Terry H. Coye, director of tutorial and instructional programs at Gallaudet University, said his school turned to Smarthinking to supplement its limited tutoring services for graduate students. With many of Gallaudet's deaf and hard-of-hearing students accustomed to learning online, the service was a good fit, Coye said.
Mark Chediak, "Online Tutoring Part of Growing Trend Market for Web Education Matures," The Washington Post, August 16, 2005 --- http://www.washingtonpost.com/wp-dyn/content/article/2005/08/15/AR2005081501265.html?referrer=email

Is she from Mars?  I don't think my liberal arts college would sanction a men's caucus?
"The Quotidian Miasma of Discrimination," by "Phyllis Barone," " Inside Higher Ed, August 17, 2005 --- http://www.insidehighered.com/views/2005/08/17/barone

Lay off men, Doris Lessing tells feminists
The novelist Doris Lessing yesterday claimed that men were the new silent victims in the sex war, "continually demeaned and insulted" by women without a whimper of protest. Lessing, who became a feminist icon with the books The Grass is Singing and The Golden Notebook, said a "lazy and insidious" culture had taken hold within feminism that revelled in flailing men. Young boys were being weighed down with guilt about the crimes of their sex, she told the Edinburgh book festival, while energy which could be used to get proper child care was being dissipated in the pointless humiliation of men. "I find myself increasingly shocked at the unthinking and automatic rubbishing of men which is now so part of our culture that it is hardly even noticed," the 81-year-old Persian-born writer said yesterday.
"Lay off men, Lessing tells feminists," The Guardian, August 14, 2005 ---

Faculty Conference at Lincoln University
Forwarded by David Coy

I'm starting tomorrow with the Faculty Conference at Lincoln University www.lincoln.edu  I'm teaching Cost/Managerial Accounting, Intermediate Accounting I, Cases in Financial Management and Managerial Economics in a PC Lab using Excel/Powerpoint and student teams presenting their homework each day.

Lincoln is a HBU (Historically Black University) with a proud, 150 year tradition. It has a significant foreign student population. The school of Economics and Business is focused on providing a current, business and technology oriented education. They graduate about 50 Business Majors a year, so the six professors get to know them pretty well.

Last year, while teaching as an adjunct, I knew several graduating Accounting, Finance and Business Administration majors who were top notch and did not have job offers. One of my goals is to change that.

I plan to make calls to my network of business associates and invite them to campus for interviews. I would be remiss if I did not give this group of friends and professional colleagues a similar opportunity. I and my fellow professors would be happy to provide references to any students that you are interested in. We are located between Philadelphia and Lancaster, Pa.

Please respond either on or off list if you would like to discuss this opportunity by phone or to schedule an on-campus recruitment visit. Thank you.

Best Regards,
Professor Jeff Hillard, MSM, CMA, CPA
Lincoln University

UT at San Antonio Selects Gateway for University-Wide Technology Initiative
Officials at The University of Texas at San Antonio (UTSA) have announced a strategic alliance with Gateway Inc., the nation's third-largest PC vendor, to be the university-wide provider of notebook and tablet computing products for students, faculty, and staff. UTSA has more than 26,000 students and 3,500 faculty and staff, making the university's alliance with Gateway one of the largest initiatives of its kind in the country.

T.H.E. Journal Newsletter, August 17, 2005

Power in Pee:  The beer industry will love this one
Physicists in Singapore have succeeded in creating the first paper battery that generates electricity from urine. This new battery will be the perfect power source for cheap, disposable healthcare test-kits for diseases such as diabetes, and could even be used in emergency situations to power a cell phone.
"Urine-Powered Batteries Developed for Cell Phones," Mobiledia, August 16, 2005 --- http://www.mobiledia.com/news/34588.html

Overcoming the Power of Skunk Scent
August 17, 2005 message from Blair Wolf

My son's large dog met an unfriendly skunk last night. He went by the vet and got this recipe and it took the odor away instantly. Thought it might be a good thing to pass along.

Double for large Dogs.

Blair Wolf, Sr.
Secretary Dept. of Mathematics

Jensen Comment:  Somebody wrote in that if you don't have the above ingredients, try plain old vinegar.

Forwarded by Paula

The National Transportation Safety Board recently divulged they had covertly funded a project with the US auto makers for the past five years, whereby the auto makers were installing black boxes in four-wheel drive pickup trucks in an effort to determine, in fatal accidents, the circumstances in the last 15 seconds before the crash..

They were surprised to find in 44 of the 50 states the last words of drivers in 61.2 percent of fatal crashes were, "OH S___!"

Only the state of TEXAS was different, where 89.3 percent of the final words were: "Hold my beer and watch this!!"


Fraud Updates --- http://www.trinity.edu/rjensen/FraudUpdates.htm
For earlier editions of New Bookmark s go to http://www.trinity.edu/rjensen/bookurl.htm 
Archives of Tidbits: Tidbits Directory --- http://www.trinity.edu/rjensen/TidbitsDirectory.htm

Click here to search Bob Jensen's web site if you have key words to enter --- Search Site.
For example if you want to know what Jensen documents have the term "Enron" enter the phrase Jensen AND Enron. Another search engine that covers Trinity and other universities is at http://www.searchedu.com/.

Bob Jensen's home page is at http://www.trinity.edu/rjensen/


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