Tidbits on September 19, 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/

25 Hottest Urban Legends (in other words hoaxes) --- http://www.snopes.com/info/top25uls.asp

If you think a gallon of gasoline or heating oil is expensive, think of how cheap it is to make a gallon of soda (a little sweetener mixed with a lot of water) or beer (mostly fermented water) relative to what it takes to get oil deep from out of the ground and put it through a very complex and possibly explosive refining process.  And you're still willing to pay more for a gallon of Coke or Miller Lite or even bottled sring water without protesting?
Bob Jensen
Think about it while, for a moment, not letting your disdain for oil company executives and Middle Easter sheiks overtake your reasoning.


 Hope Has Its Place --- http://www.jessiesweb.com/pity.htm

Let Me Be Your Hero --- http://www.jessiesweb.com/hero.htm

John Scofield's MP3 audio clips (jazz) --- http://www.johnscofield.com/music.html

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

Big Bands Database (many bands from around the world, but no samples) --- http://www.nfo.net/

This Is No Two-Bit Music Player --- http://www.onebitmusic.com/
If one geek's trash is another geek's treasure, start sending all those CD jewel cases you've been tossing to New York City, care of digital media artist Tristan Perich. Perich is the man behind One Bit Music, a project that uses simple electronics to turn clear, plastic CD cases into personal, lo-fi music players.
Rachel Metz, "This Is No Two-Bit Music Player," Wired News, September 15, 2005 ---


History:  100 Life Photographs That Changed the World --- http://www.digitaljournalist.org/issue0309/lm_intro.html

Lauri Kangas Photographs --- http://www.photon-echoes.com/ 

Kenneth Parker Photographs --- http://www.kennethparker.com/

Dayvid Lemmon's Mechanized Eye Photography --- http://www.mechanizedeye.com/humanart/

Exploring the Seasons of Japan Through Haiku & Photography --- http://www.thingsasian.com/goto_store/item_detail.1678.html

Fine Art Photography --- http://www.fda.gov/opacom/enforce.html

Photographs of the Golden Age of Jazz --- http://lcweb2.loc.gov/ammem/wghtml/wghome.html
Also see

Trillions of your tax dollars allegedly down the drain in accounting adjustments
To the right (on the opening page of the site below) you will find a running total of the amount of "unsupported adjustments" used by the Department of Defense in FY2000 to balance its books. This total is based on the report of DoD's inspector general. The counter runs on a calendar year. It is a simple attempt to demonstrate the scale of ENRON style accounting in the US government.
"How fast does $1.1 trillion disappear in a year?" ---

"Bush Unveils Plans to Rebuild Gulf Coast" ---

Jensen Comment:
Bush is making an enormous mistake that we will one day regret! 
This is why I think New Orleans should not be rebuilt below Lake Ponchetrain:

A photograph of that huge building in Oklahoma City with its entire face blown off on April 19, 1995 will forever live in my memory.  Aside from the carnage, what impressed me most was the sheer power of cheap fertilizer chemicals in the back of a small rental truck parked some distance from the building.  This is a frightening thought when you consider the following:

  • If an 18-foot rental truck can carry so much cheap and relatively easy-access explosive power, what destruction can be packed into a 54-foot moving van?  Perhaps and enormous bomb could be placed on a ship tied up on a dock in New Orleans or a barge being pushed down river from up north where a lot of fertilizer is readily made available.  Perhaps a bomb might not be necessary at all on a Kamikaze airplane crashing straight into a levee.
  • A relatively low-IQ bomber can learn how to make a fertilizer bomb on the Internet --- http://www.hydroponicproducts.com/fertilizer-bomb-formula.html
  • Hundreds of thousands of New Orleans residents were able to flee before Katrina hit because of technology that allows for early warning and tracking of hurricanes.  In Oklahoma City in 1995 there was not one second of advanced warning before a fertilizer bomb killed hundreds of innocent children and adults.
  • Suppose a vicious drug cartel becomes exceedingly angry because we succeeded in squeezing its revenues.  For revenge, the cartel could set off a little bomb that would put a small crack in a Lake Ponchetrain levee and afterwards try to extort millions by threatening that the next explosions at several places on the levee will be 1,000 times more powerful.

Who's willing to kill hundreds of thousands of people and inflict billions of dollars worth of damage in a newly-rebuilt New Orleans?  The list of possible bombers is endless?

  • As I mentioned above, it could be a drug cartel or an organized crime group bent on extortion.  Instead of risky nuclear extortion, it might be a less risky extortion endeavor by North Korea or some dissident dictator. 
  • It could be a Timothy McVeigh-type angered by being passed over for a Special Forces assignment and not being issued a green, red, or black beret.  It could be a soldier angered about being assigned to dangerous Iraq.  It could be an relatively ordinary citizen angered by a costly Tax Court decision.
  • It could be a Eric Robert Rudolph-type angered by a rumor that an abortion took place in the Tulane Medical Center that is very close to the Lake Ponchetrain levee.
  • It could be a white supremacist with visions of a hundred thousand welfare mommas floating face down in the muck who could no longer bring a million new n_____s into the world.  Media coverage during Katrina (was there a single white victim shown of television?) and the aftermath of increased government assistance makes it much more likely that white supremacists will accelerate and magnify atrocities against African Americans ---
  • It could be carried out by any one of thousands of hate groups like Al Qaeda.  Or it could just be two brothers from Afghanistan who are upset because U.S. bombs killed their parents.
  • It could be some bipolar mental case having a bad day..

I'm no expert on explosives.  Perhaps the levees will be rebuilt strong enough to withstand truck bombs and Kamikaze crashes.  In that case, I think an Al Qaeda cell might be eager to take on a more complicated undertaking because of the glory that a complicated killing of hundreds of thousands of Americans would reap in Allah's hereafter.  Terrorists could design an underground/underwater mission that is more complicated than blowing up the Bridge on the River Kwai.

In a statistical sense, the rebuilding of New Orleans on its present site is a disastrous mistake due to the high probability of future breaches in the levees.  For maximum impact, the evil doers may have to patiently await a tidal surge, but such surges are common in New Orleans.  And tidal surges are much more dangerous in recent years due to the frightening disappearance of the Mississippi Delta that historically cushioned New Orleans from the sea.

I should also think that Holland is also nervous with the rising threat of Islamic militants in that nation below sea level. And I doubt that Russia would be stupid enough to rebuild a city under sea level with angry Chechnyans all about.  Why is the U.S. so naive?  It's like we keep forgetting that we do have enemies, millions (billions?) of them!

New Orleans is more vulnerable to attack in the future because of Katrina's media coverage and the costly havoc she reaped.

Turn up your speakers
KatrinaUSA ---


Media coverage during Katrina (was there a single white victim shown of television?) and the aftermath of increased government assistance makes it much more likely that white supremacists will accelerate and magnify atrocities against African Americans --- http://www.publiceye.org/racism/white-supremacy.html 

Black activists are also giving white supremacists ideas that initially (honestly) inspired my above tidbit on why New Orleans should not be re-built south of Lake Ponchetrain.

Nation of Islam leader and Air America may reap what they sow
Liberal radio asserts that white people deliberately blew up the levees to kill as many blacks as possible
Two hosts at the liberal radio network Air America are defending Nation of Islam leader Minister Louis Farrakhan - saying he's not wrong to suspect that white people deliberately blew up the levees in New Orleans. "You cannot blame people for coming up with conspiracy theories," Air America host Chuck D. said, after he was asked Thursday about the paranoid pronouncement by MSNBC's Tucker Carlson . . . But the Air America host refused to budge, insisting instead that there was a chance Farrakhan could be right.

"Air America Hosts: Farrakhan Not Wrong on Levees," NewsMax, September 15, 2005 ---

September 16, 2005 reply from David Fordham

. . .the Dutch aren't terribly concerned about threats to their dike, because they don't have "a dike". They have LOTS and LOTS of little dikes. If something happens to one, the "downstream" protectors start kicking in. In America, we seem to be eliminating everything small in favor of "mega-" everything. We abandon small rail lines and take them up and put the money into single mainlines. We shut down small generating stations and build mega- humongous ones. We close down small colleges and build huge universities. We close down neighborhood schools and build huge magnets where no one, not even the principal, can know all the kids names. ("Anonymity supports criminality" will one day become a famous quote.) We close down little military bases and consolidate them into megabases. (I heard that we now have only two submarine bases on the whole Atlantic coast...

I guess we are following Will Rogers' advice to "put all your eggs in one basket, then watch that basket!") If New Orleans is rebuilt at all, they need to do like the Dutch, and cut lots and lots of canals to get lots and lots of earth and build lots and lots of dikes. That way, when one fails, you have a minor flood which inconveniences, rather than a major disaster which devastates.

I'm still trying to figure out how the Flemish have been able to build buildings for 600 years that don't crack. If you tour Amsterdam, Rotterdam, Brugge, Oostende, Knokke, or any of the other Flemish or Dutch towns, you see these old, old buildings which are leaning because the sand and silt they were built on has settled. But THEY DON'T CRACK! The brickwork is still all together in one solid piece! I don't know how they do it. My home, built in 1985, is cracking due to the "ground settling", according to the contractor, yet these Flemish buildings lean 3 degrees from vertical and don't have a crack anywhere in the masonry. Puzzling.

David Fordham

September 18, 2005 reply from Bob Jensen

Hi Mac,

I changed the n-word to n______s in tomorrow's above tidbit. I had a not-so-surprising number of private emails complaining about my use of the n-word. It seems to be a more banned word than the increasingly popular f-word or its equivalents which are hard to avoid on any given day in the media and the movies and overheard campus conversations.

I was at a dinner party last night where we ended up watching "Million Dollar Baby" (MDB), that big-time Academy Award-winning movie that I'd not yet seen --- http://milliondollarbabymovie.warnerbros.com/intro.html 

I previously avoided the MDB movie, because I naively expected another Rocky I, Rocky II, Rocky III, and so on. I was wrong, especially about my wrongly-anticipated MDB ending.  I guess that's because MDB is based on a true story whereas Rocky is Hollywood fiction.

I was startled when hearing the n-word in MDB movie. Hollywood manages to carry on its n-word tradition to make us aware and uncomfortable, and I guess I was trying to do the same in the above tidbit.  But I should've remembered that Mark Twain's n-word book Huckleberry Finn is the most banned book in American libraries even though new books are shelved daily that are filled with the famous f-word, the other f-word demeaning gays, and worse.  Those are allowed even in some high school libraries and most certainly in college and community libraries.

For my above Bush-Mistake module, I would like to thank David Fordham for his comments about Holland's dikes. I added his comments to my Tidbit.


Bob Jensen

September 18, 2005 reply from Eric Press

Predictably, someone is quick to ask Jensen if he really used the n-word. I'll give good odds he did. The man has freed himself from fears of retribution; I've noted the loosening of bonds for a while.

Once upon a time, no one would ask Jensen if he wrote the sentence. That's not because back in the good old days everyone was all racists anyway. Rather, once readers were willing to reason before their knees jerked, and less inclined to conjure up some umbrage. It was obvious from his context that Jensen is referencing the mental state of a white supremacist. He articulates a view of the consequences of the supremacist's vile act, in the supremacist's terms.

Alas, we have lost our licenses. Everything is literal, and the words we utter before students and colleagues are freighted with the peril that, should they cross a shifty bound defined by a vocal if ill-educated crowd, one has put a career at risk. Thus, administrators are fired because, referring to a penurious deed, they describe it as "niggardly". It does not matter that the word's origins have nothing to do with "negro," much less its pejorative form, the dreaded n-word.

The subjugation of human dignity by pettyfoggers who hunt for nuanced racial slander is widespread. Jensen' transgression is a bold step. He's probably sick of small mindedness, and figures at this stage (he's about to retire), nothing can hurt him anyway.

The sharpest satire on where language police and PC-witch hunts lead is Phillip Roth's The Human Stain. Lillian Hellman's Children's Hour doesn't do a bad job, either.

Eric Press -----

September 18, 2005 reply forwarded from a friend

Personally, I never had a doubt about you or had a problem understanding what you were doing.

The article at http://www.ccgmedia.com/article_tricknology.php  is an interesting read, and this writer is often critical of behaviors that reinforce myths.

I have enjoyed reading his articles.

This is meant as a message of support, hopefully you aren't feeling like you need it though.

September 17, 2005 reply from Carol Flowers

I find this whole conversation about the n word amusing. I think referring to these words as the n and f words is ridiculous. It sounds so politically correct and I'm sick of politically correct!

I don't think being politically correct changes attitudes. It merely masks them.


Can't we make a political exception for Katrina victims in this time of crisis?

Teachers unions demand Katrina's education funding relief to be limited to only children enrolled in public schools
Department of Education announced a plan today to pay 90 percent of the educational costs of students and schools affected by Hurricane Katrina for one year. But the plan, which seeks $2.6 billion in new hurricane relief spending, came under immediate attack from Democrats and officials of the nation's two largest teachers' unions, who asserted that a major component - payments to families with children in private schools - amounted to a national voucher program.
Michael Janofski, "Plan Will Pay 90% of Costs for Students Hit by Storm," The New York Times, September 16, 2005 ---

Jensen Comment:  In New Orleans, enrollments in private schools are mostly from middle income and even lower income families.  This is particularly true in Catholic schools in New Orleans since the Roman Catholic church has a dominant presence in New Orleans. 

Come on teachers unions!  Lay off the political pressures for the sake of all children caught up for a short time in the wake of the Katrina disaster.

Across Nation, Storm Victims Crowd Schools --- http://snipurl.com/CrowdedSchools

Announced on NPR on September 15, 2005

Katrina Aid Efforts Continue
Billboard, NY - 1 hour ago
... conductor Klauspeter Seibel says. The concert will be offered to National Public Radio (NPR) affiliates and streamed live on NPR.org.
Louisiana Philharmonic Orchestra to perform in Nashville KATC
Louisiana Philharmonic Orchestra to perform in Nashville WVLT
Louisiana Philharmonic Orchestra to perform in Nashville KATC
all 13 related »

Look for a barrage of Katrina coverage
Milwaukee Journal Sentinel, WI - Sep 13, 2005
... horizon, dubbed "Higher Ground." This one, featuring Wynton Marsalis, Norah Jones, Elvis Costello and Diana Krall, is a National Public Radio production, but ...

Equal Education:  A Long-Range Goal
Achieving true diversity at the college level won't happen without erasing a significant black-white "achievement gap" that persists in America to this day. And true to O'Connor's expectation, doing so will likely be the work of decades, if not a quarter century. That is because you really can't close the white-black achievement gap at the college level. Rather, it must be done in the early childhood development years. And doing so won't be as easy as providing need-based financial aid. Rather, it will require a sustained commitment by society to providing a range of quality neonatal and early childhood health care, day care, parental education and pre-school services for at-risk youngsters, both white and black. "Justice O'Connor's expectation is realistic if, and only if, the nation acts promptly to put in place the measures that would eliminate or substantially reduce racial disparities that occur between birth and young adulthood," Lisbeth B. Schorr, director of Harvard University's Pathways Mapping Initiative, argued in an essay published last year.
"Equal Education A Long-Range Goal," The Ledger, September 12, 2005 --- http://www.theledger.com/apps/pbcs.dll/article?AID=/20050912/NEWS/509120310/1036 

New Mammogram Finds More Cases New Computerized Version Found Between 15 Percent and 28 Percent More Cases in Women Younger Than 50 ---

"He ain't heavy;  he's my buddy"
. . . On second thought, he's too damn heavy! (Ker plop) 
Scientists at RTI International Health, Social and Economics Research and the Centers for Disease Control and Prevention used two data sets that encompass more than 45,000 full time workers between the ages of 18 and 64 for the new analysis. They compared figures that included body mass index (BMI), sick days and total medical expenditures. In general, a BMI greater than 25 is considered overweight. The researchers found that as BMI increased, so too did medical expenses for both men and women. The additional costs ranged from $162 for slightly obese men to an extra $1,524 for men with a BMI greater than 40. For overweight women, these costs ranged from $474 to $1,302. When the team factored in the cost of lost work days for obese employees, they calculated that the per capita cost of obesity amounts to between $460 and $2,485 annually.
"Study Assesses Annual Cost of Obesity to Employers," Scientific American, September 14, 2005 ---

Puzzle forwarded by Auntie Bev

This is a pretty neat puzzle --- http://www.brl.ntt.co.jp/people/hara/fly.swf 
Click & Hold, to move the puzzle pieces into place.
Hope you enjoy it. I did.
Auntie Bev

Amazing:  Since then, the military has paid closer attention to blogs

"State of the Art:  Their War," by Daniel Schulman, CJR Columbia Journalism Review, September 2005 --- http://www.cjr.org/issues/2005/5/stateoftheart.asp

Ernie Pyle, the legendary correspondent, understood soldiers. He knew how they marched, how they mourned, how they endured. With few exceptions, the coverage coming out of Iraq today doesn’t portray the grunts in the same deeply personal light. It is a different era, and most journalists have never served in the military and have only a passing acquaintance with the worlds that most soldiers come from. But for readers who want a taste of the soldier’s life, a modern-day Ernie Pyle is no longer necessary; soldiers themselves are blogging their experiences from the front lines.

Since combat began in Iraq in March 2003, “milblogs,” as they’re called, have been cropping up in increasing numbers. Some are sophomoric and laced with obscenities, while others offer frank and poignant accounts of what it’s like to fight this war. Their popularity has drawn the interest of book publishers, along with the scrutiny of military higher-ups concerned that milblogs could breach operational security. For the Pentagon there is also something else at play here: how to manage the flow of information from the field — especially when the military’s official version of events is contradicted by blogging soldiers.

In August 2004, a twenty-eight-year-old Army infantryman named Colby Buzzell, writing anonymously under the handle CBFTW (the last three letters stand for, alternately, “fuck the war” or “fuck the world”), posted his account of a vicious firefight with insurgents on his blog, My War. “We were driving there on that main street when all of a sudden all hell came down all around on us. I was like, this is it, I’m going to die. I cannot put into words how scared I was.” The battle received scant media attention, and the Pentagon played down the extent to which Buzzell’s brigade had even been involved in the fighting — crediting Iraqi security forces with the victory. Days later, though, a report in the Tacoma, Washington, News Tribune, which covers Buzzell’s Fort Lewis-based detachment, noted the discrepancy between Buzzell’s version and the Pentagon’s. This drew attention to Buzzell’s blog, and soon his officers learned his identity. Buzzell was later briefly confined to base, an experience he details in his forthcoming book, My War: Killing Time in Iraq, due out in October.

Since then, the military has paid closer attention to milblogs. Some have been censored, others ordered to shut down. The crackdown, though, may have unintended consequences for the military. The best of these blogs offer Americans back home a chance to connect with soldiers in ways that today’s media coverage does not.

Continued in article

Really personal personal finance blogs
Open talk about the details of personal finance may break a social taboo. It certainly seemed so when Mr. Wang first did it in April. "I'm going to take the plunge and join the level of financial transparency that other personal finance blogs are willing to reveal," he wrote. If other financial bloggers can "bare it all (and have for quite some time), I think I can do it, too," he said. "I'll detail, to the cent, my spending this month along with my budgetary targets."
Elizabeth Harris, "Psst: Want to Know My Net Worth?" The New York Times, September 18, 2005 --- http://www.nytimes.com/2005/09/18/business/yourmoney/18blog.html

New search tool from Google:  Putting order into the wild west of the Blog Frontier

It's tough to make money in a chaotic environment, and things don't get more rough-and-tumble then in today's blogosphere. The universe of blogs has everything from little Johnny's web diary to serious journalism and corporate marketing. Nevertheless, there's money to be made, and Google is taking the first step to finding that pot of gold. The Mountain View, Calif., company has launched a blog-search tool that looks to bring order to the unruly blogosphere. Experts say some blogs, such as those doing credible work in journalism and commentary, are beginning to show commercial potential. The problem, however, is to find and categorize them, which is something Google does better than anyone.
InternetWeek Newsletter, September 15, 2005
Also see

Google's blog search page is at http://blogsearch.google.com/

Bob Jensen's search helpers are at http://www.trinity.edu/rjensen/searchh.htm

Bob Jensen's threads on Weblogs and blogs are at http://www.trinity.edu/~rjensen/245glosf.htm#Weblog

Until the colour of a man's skin is of no more significance than the colour of his eyes - everywhere is war.
Bob Marley

Bear Bryant:  The Last Coach
"The Last Coach" (W.W. Norton & Co., 546 pages, $26.95) is Allen Barra's attempt to do for Bryant what David Maraniss did for Vince Lombardi in "When Pride Mattered": take a legend and bring him to life. While "The Last Coach" lacks the narrative sparkle of Mr. Maraniss's portrait, it is a worthy work that does much to separate myth from fact and to restore our sense of Bryant himself, as he actually was. Though Bryant was successful early on -- at Maryland, Kentucky and Texas A&M -- it was back at his alma mater that he truly made his mark, building Alabama into the most dominant school in football over the course of 25 seasons. His often undersized Crimson Tide teams executed fundamentals splendidly and out-hit even their bigger opponents. Bryant himself mixed homespun cordiality (he was a terrific salesman on the recruiting trail), a nearly sadistic will to win (his training camps were the stuff of legend) and a mastery of gamesmanship. Though he would often mispronounce or just plain forget his players' names, he rarely lost the battle of the sidelines. Former assistant Bum Phillips paid Bryant the ultimate coach's tribute when he said: "Bear can take his'n and beat your'n, or he can take your'n and beat his'n."
Michael Maccambridge,
The 'Bear' Essentials," The Wall Street Journal, September 15, 2005; Page D7 ---

Jensen Comment:
Coach Bryant probably did more for civil rights in Alabama colleges than any other human being.  Coach Bryant recognized the value of African American athletes' pride and skills.  He also made them study and learn in their courses.  Years ago when I was on the faculty at Michigan State University, a speech by renowned MSU Coach Duffy Dougherty made me appreciate Coach Bryant at Alabama.  I can't remember the exact words, but Duffy's key quotation went approximately as follows:  "I once sent a letter to Bear Bryant complaining that he was recruiting players too aggressively in MSU territory."  Duffy was not referring to Michigan.  He was referring to Alabama where for years Duffy recruited top black athletes who could not be admitted to the University of Alabama because of their race.  Bear Bryant changed all that. 

I also remember that Bear Bryant brought dignity to college sports.  He wanted his many fans to be courteous to opponents win or lose and to dress for games --- I mean coats and ties in the stadium.  And he was painfully honest in defeat.  He did not want the south to project an image of redneck fools.  Once when I was invited to give a lecture at Alabama, my friends took me to a game between Alabama and Notre Dame.  Notre Dame solidly won the game.  That same evening on television, the "Bear" did not try to make excuses or complain about referees.  He announced that Notre Dame was a bigger and faster team that could probably win any day of the week.  That's my kind of man and my kind of coach.

Black faculty members allegedly struggle in academe
Black faculty members “continue to struggle for full inclusion in the academy,” according to a new book,
Exposing the “Culture of Arrogance” in the Academy: A Blueprint for Increasing Black Faculty Satisfaction in Higher Education.  The book is based on surveys of and interviews with black faculty members and the experiences of the two authors: Gail L. Thompson, an associate professor of education at Claremont Graduate University, and Angela C. Louque, a professor of education at California State University at San Bernardino.
"Culture of Arrogance," Inside Higher Ed, September 13, 2005 ---

Black Colleges Confront Challenges
Like many academic conference-goers these days, a lot of the presidents, other college administrators and government officials attending a meeting on historically black colleges in Washington this week had a not-insignificant distraction for their hearts and minds. That doesn’t mean that they didn’t dive headlong into the issues and topics they were here to address in the formal sessions of the National HBCU Week Conference, which was put on by the White House Initiative on Historically Black Colleges and Universities: barriers to college access for African Americans and other minority students, black colleges’ relationship with the federal government, and institutional governance, to name a few.
Doug Lederman, "Black Colleges Confront Challenges," Inside Higher Ed, September 14, 2005 --- http://www.insidehighered.com/news/2005/09/14/hbcu

Treasury, IRS Announce Special Relief to Encourage Leave-Donation Programs for Victims of Hurricane Katrina
Department of the Treasury and Internal Revenue Service officials announced Thursday special relief intended to support leave-based donation programs to aid victims who have suffered from the extraordinary destruction caused by Hurricane Katrina. Under these programs, employees donate their vacation, sick or personal leave in exchange for employer cash payments made to qualified tax-exempt organizations providing relief for the victims of Hurricane Katrina. Employees can forgo leave in exchange for employer cash payments made before Jan. 1, 2007, to qualified tax-exempt organizations providing relief for Hurricane Katrina victims. Employees do not have to include the donated leave in their income. Employers will be permitted to deduct the amount of the cash payment.
"Treasury, IRS Announce Special Relief to Encourage Leave-Donation Programs for Victims of Hurricane Katrina," SmartPros, September 9, 2005 --- http://accounting.smartpros.com/x49695.xml

Making the simple complicated is commonplace; making the complicated simple, awesomely simple, that's creativity.
Charles Mingus as quoted by Mark Shapiro at the link shown below.

Bonding with your kids in the age of cell phones
It's not that we don't have anything in common, but he's 17 going on 18 and I'm 21 going on 29 going on 50-something, and we are a few generations apart. We are supposed to have different perspectives and different outlooks on things. That's the way it goes. However, when my son and I are in the same vehicle, assuming none of his friends pass by in their vehicles, call him on his cell phone, and interrupt our bonding moments, sometimes we hit upon a subject we can talk about without one of us losing patience with the other. ...
Felice Praeger, "Totally Awesome in a Groovy Far-out Kind of Cool Way, Not," The Irascible Professor, September 12, 2005 ---
Jensen Comment:  But mom can get even by phoning her son when he's with his friends.

New services and software make it easy to use cell phones and PDAs to locate where you are--and get you to where you want to be --- http://www.informationweek.com/story/showArticle.jhtml?articleID=170701926

Remember when cell phones went from fat, bulky, exotic devices to slim, must-have, everyday tools? That's what's happening to GPS technology right now, Fred Langa says ---

Communication systems fail, while electronic records and logistics software hold up --- http://www.informationweek.com/story/showArticle.jhtml?articleID=170702045

The Žižek Effect
It’s not just her willingness to let Slavoj Žižek be Slavoj Žižek — responding bitterly to an orthodox
deconstructionist in the audience at a lecture at Columbia University, for example, or revisiting some familiar elements of his early work on the theory of ideology. Nor is it even her willingness to risk trying to popularize the unpopularizable. The film ventures into an account of Žižek’s claim of the parallel between Marx’s concept of surplus value and Lacan’s “object petit a.” (This is illustrated, you may be relieved to know, via a cartoon involving bottles of Coke.) Beyond all that, Žižek! is very smart as a film. How it moves from scene to scene — the playful, yet coherent and even intricate relationship between structure and substance — rewards more than one

Scott McLemee, "
The Žižek Effect," Inside Higher Ed, September 14, 2005 --- http://www.insidehighered.com/views/2005/09/13/mclemee

Scientists will meet this weekend to launch an action plan aimed at stemming the global decline in amphibians. About a third of frog, toad and salamander species are facing extinction; threats include fungal disease, pollution and habitat loss. The Washington DC meeting is expected to call for the establishment of a large-scale captive breeding programme. The cost of preserving amphibians from extinction may run into tens of millions of US dollars per year.
Richard Black, "Frog action plan to cost millions," BBC News, September 14, 2005 --- http://news.bbc.co.uk/2/hi/science/nature/4244554.stm

Necessity: Military Tribunals and the Loss of American Civil Liberties
“In a time of war,” wrote Cicero, “the laws are silent.” (That’s “inter arma silent leges,” in case some nuance is missing from the usual English rendering.) Related stories Real Knowledge, July 12 Throat Culture, July 7 Ambiguous Legacy, June 21 Show Clio the Money!, May 31 Few Rules for New Constitution Day Requirement, May 25 E-mail Print Well, perhaps not quite silent. Marouf A. Hasian’s In the Name of Necessity: Military Tribunals and the Loss of American Civil Liberties, available next month from the University of Alabama Press, revisits more than 200 years of American argumentation for and against the legitimacy of “military justice.”
Scott McLemee and Scott Jaschik, "Necessary Evils," Inside Higher Ed, September 15, 2005 ---

SmartPros Book Digests
SmartPros Book Digests features more than 600 online business book summaries adapted from the most popular titles on the market. Each book is carefully condensed into 300, 600 and 4,500 word digests, enabling the subscriber to quickly and easily absorb a book’s core concepts. The annual subscription features as many as 50 new digests each year. All digests are published in PDF format, allowing subscribers to quickly download, read and/or print. 
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For those of you who will be visiting San Antonio, I have some helpers that I wrote up for the 2002 American Accounting Association Annual Meeting in San Antonio --- http://www.trinity.edu/rjensen/SanAntonioJensen.htm
There might even be a Spurs game.
Bob Jensen

September 12 message from David E. Stout [destout@ysu.edu]

Call for Papers, Academy of Business Education (ABE) Conference Riverwalk, San Antonio, Texas: April 5-6, 2006

The 2006 ABE conference will be held at the historic Menger Hotel, next door to the Alamo and at the entrance to Riverwalk, in beautiful San Antonio, Texas.

I am serving as the accounting track chair for the 2006 ABE meeting. As such, I am soliciting paper submissions and other proposals. Papers in any area of accounting education are appropriate for presentation at the meeting. To be considered authors should send a two-page abstract (minimum) to me (destout@ysu.edu). Submission deadline is NOVEMBER 1, 2005.

Need an idea? Want to know what the ABE annual meeting is like? Take a look at the most recent meeting by clicking on "2005 Program" at the following site:

I look forward to seeing you in San Antonio!

David E. Stout
Youngstown State University
Accounting Track Chair
2006 ABE Meeting

office tel: (330) 941-3509
home tel: (330) 965-9504

Free Trade and the EU:  The EU is not as protectionist as we're led to believe in the U.S. media
We know we shouldn't, but most of us can't resist clinging to a few comforting illusions that reinforce our view of the world. Here's one: The European Union is a bureaucratic monster whose protectionist policies and cosseted agricultural sector do great harm to developing countries. I have a surprise for you: In fact, the opposite is true. Today the EU is the most open market in the world for the poorest countries, and their largest trading partner. Our trade preferences for developing countries are used more widely than any others. Imports under these specially reduced tariffs are higher than those under the equivalent American, Japanese and Canadian trade preferences combined. Equally, the reality of our common agricultural policy is rather unlike the caricature. After a decade of reforms, the wine-lakes have dried up and the butter mountains have melted away. These reforms won't stop. But we shouldn't dismiss what has been achieved already.
Jose Manuel Barroso, "The EU Throws Down the Gauntlet," The Wall Street Journal, September 12, 2005; Page A16 --- http://online.wsj.com/article/0,,SB112649175648837703,00.html?mod=todays_us_opinion

Fraud Reveals Workings of Internet Theft
The illicit haul arrived each day by e-mail, the personal details of computer users tricked by an Internet thief: a victim's name, credit card number, date of birth, Social Security number, mother's maiden name. One more Internet "phishing" scam was operating. But this time, private sleuths soon were hot on the electronic trail of a thief whose online alias indicated an affinity for the dark side. The case moved ahead in part because of an underground tipster and the thief's penchant for repeatedly using the same two passwords _ "syerwerz" and "r00tm3."
Ted Bridis, "Fraud Reveals Workings of Internet Theft," The Washington Post, September 11, 2005 --- http://www.washingtonpost.com/wp-dyn/content/article/2005/09/11/AR2005091100550.html?referrer=email

National Park Service: the American Civil War ---  http://cwar.nps.gov/civilwar/

U.S. Food and Drug Administration --- http://www.fda.gov/opacom/enforce.html

Masood Farivar, "With Friends Like Pakistan," The Wall Street Journal,  September 14, 2005; Page D14 --- http://online.wsj.com/article/0,,SB112665029430239704,00.html?mod=opinion&ojcontent=otep

Well before we come across this anecdote in "I Is for Infidel" (PublicAffairs, 186 pages, $25), we have grown accustomed to Ms. Gannon's enterprising instincts and, not least, her eye for the telling detail. Her closely observed chronicle of Afghanistan's descent into chaos, and its attempts to rebound, is full of vivid incident and astute analysis. She conveys with particular skill the Afghans' sense of despair as the world abandoned them and their country slid into anarchy, only to be taken over by the Taliban and al Qaeda.

For causing this tragedy Ms. Gannon takes everyone to task: the former anti-Soviet mujahideen for turning their country into a killing field and for committing unspeakable crimes; the U.N. for ignoring the Taliban's gruesome rule in the forlorn hope that to do so would promote peace; and the U.S. for failing to court moderate Taliban members and later for sacrificing Afghanistan's security for the sake of prosecuting the war in Iraq. But she saves her sharpest indictment for Pakistan's military and intelligence service. She argues that it has been in cahoots with terrorist groups for decades, groups driven by a "jihad ideology" according to which Islam justifies all kinds of violence.

The military's omnipresence in Pakistani life, Ms. Gannon notes, is in part a legacy of British rule, under which Hindus dominated the civilian bureaucracy and Muslims the military. When the British left, a feudal ruling class arose. Its members included, alongside major landowners, military men with a strong religious sense of mission and no interest in establishing democratic institutions. As one Pakistani general tells Ms. Gannon: "Jihad has always been a motivating concept for our troops from day one." The concept motivated Pakistan's military all the more forcefully, in the decades after independence, with each of Pakistan's humiliating defeats at the hands of India.

Continued in book review

"Lonely Days, Lonely Nights Red America vs. European blues," by Jonah Goldberg, National Review, September 12, 2005 --- http://www.nationalreview.com/goldberg/goldberg200509140840.asp

Here's a gloomy thought for you: America is going to be lonely for a very long time. After reading the October issue of The American Enterprise, "Red America, Blue Europe," that's the only conclusion one can draw. There is a grand myth that the world, particularly Europe, loved America before George W. Bush came into office. The reality is that it only dislikes us a bit more than it used to.

Anti-American books tore up the best-seller list in France throughout the Clinton presidency. The staged anti-globalization riots during the 1990s were not love letters to America or the Democratic party. In 1999, Bill Clinton needed 10,000 policemen to protect him from Greek activists who aimed to firebomb him. Protesters in Athens continually pulled down a statue of Harry Truman. Despite the relentless jackassery of people like Michael Moore and others who attributed 9/11 to Bush's policies — including our failure to sign the Kyoto Treaty (stop laughing) — al-Qaeda got its operation up and running throughout the sunny days of Bill Clinton and the dotcom bubble.

In the 1980s, anti-Americanism was also a big problem, but fortunately the elites of Europe generally understood — with some lamentable exceptions — it was better to have America as a friend than the Soviet Union as a ruler.

But now that the Cold War is over, European elites have been liberated from the need to play well with the United States. Elections in Germany and France have largely been won in recent years by running against America. The U.S. is the only superpower and European elites don't think anyone but them should be superpowers. The Chinese have a similar attitude, of course, and pretty much every foreign policy article and expert I can find says we're going to be playing Cold War-style games with China for the next 50 years.

In other words, we are facing at minimum two enormous problems that will far, far outlast the Bush presidency, and, unlike in the past, it's not entirely clear we can rely on our friends to stand with us. This is a broad generalization, which means that it's open to contradiction by a great many facts while still, I think, remaining true. We do have some real friends, most notably Britain, Japan and Australia.

But much of Europe seems lost to us. There are many reasons for this, but two stick out. First, they're free riders. They know that America is the only country left with the means and the will to maintain international order. Our economy keeps their economy afloat. We keep the sea lanes open. Our scientific innovation gives them medical breakthroughs they buy on the cheap.

Second, because we're behind the wheel, they can indulge their vanity by playing backseat drivers. They reject the basic assumptions of American strategic imperatives. So they toy with selling weapons to the Chinese. They play games about whether or not Islamic radicalism is even really a problem. They are always willing to credit the worst possible explanation of American actions.

A columnist for the British Sun wrote this week, "America may have given the world the space shuttle and, er, condensed milk, but behind the veneer of civilization most Americans barely have the brains to walk on their back legs." Then he got offensive, writing that the people of New Orleans were "finding themselves being blown to pieces by a helicopter gunship."

Continued in article

From Jim Mahar's blog on September 13, 2005 --- http://financeprofessorblog.blogspot.com/

Are casinos really important for (French) national security?

Don't do it France! I hope they come to their senses. This would entrench management even more.

French Anti-Takeover Plan Under Fire: Financial News - Yahoo! Finance: "A soon-to-be-published decree, touted by ministers after rumors of a PepsiCo Inc. bid for French food company Danone SA provoked a political outcry in July, would give the government a veto over takeovers in 10 industries deemed sensitive to national security.

Sectors on the list, already confirmed by the Finance Ministry, include several over which most states retain tight control, such as arms manufacturing and encryption.

But the decree also covers companies with activities in biotechnology, data security, casinos and antidote production -- fueling concern that it could lead to a broader kind of protectionism."

Jim Mahar

Bait and Switch:  Investigative Adventures in Unemployment
Nobody reads Barbara Ehrenreich without developing a heightened sense of how American business operates. So readers of her new book, "Bait and Switch," will notice how closely its publisher has made it conform to her last one, the best seller "Nickel and Dimed." Their titles have the same ring. Ms. Ehrenreich uses the same basic investigative reporting methods. Perhaps inflation or an extra 16 pages accounts for a $1 rise in price.
Janet Maslin, "Investigative Adventures in Unemployment," The New York Times, September 15, 2005 ---

Electronic Books and Journals

Selected Poems by Lord Byron --- http://englishhistory.net/byron/poetry.html

Baen Free Library --- http://www.baen.com/library/

Emily Dickenson Electronic Archives --- http://www.emilydickinson.org/


Bob Jensen's links to electronic books and journals --- http://www.trinity.edu/rjensen/searchh.htm#ElectronicBooks

How to find out-of-print books, music, and movies
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Alibris --- http://www.alibris.com/help/gettingstarted.cfm?S=R

I laughed out loud at this one.
Physicians giving their opinions when they vote

Forwarded by Dick Haar

When a panel of doctors was asked to vote on the new hospital issue, the allergists voted to scratch it and the dermatologists preferred no rash moves. The gastroenterologists had a gut feeling about it, but the neurologists thought the administration had a lot of nerve, and the obstetricians stated that they were labouring under a misconception. The ophthalmologists considered the idea short-sighted; the pathologists yelled, "Over my dead body!" while the paediatricians said, "Grow up!" the psychiatrists thought it was madness; the surgeons decided to wash their hands of the whole thing, and the radiologists could see right through it! The internists thought it was a bitter pill to swallow but the plastic surgeon said, "This puts a whole new face on the matter." The podiatrists thought it was a step forward, but the urologists felt the scheme wouldn't hold water. The anaesthetists thought the whole idea was a gas, and the cardiologists didn't have the heart to say no. In the end, the proctologists left the decision up to some a__hole who didn't give a crap.

I'm beginning to know the feeling

Forwarded by Betty Carper

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

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

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

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

 5. You hear your favorite song on an elevator.

 6. You watch the Weather Channel.

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

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

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

 10. You're the one calling the police because those %&@# kids next door
        won't turn down the stereo.

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

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

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

14. You feed your dog Science Diet instead of McDonald's leftovers.

 15. Sleeping on the couch makes your back hurt.

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

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

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

19. If you're a gal, you go to the drug store for ibuprofen and antacid,
      not condoms and pregnancy tests.

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

 21. You actually eat breakfast food at breakfast time.

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

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

 24. You drink at home to save money before going to a bar.

 25. You read this entire list looking desperately for one sign that it doesn't
       apply to you and can't find one to save your sorry old butt.


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/.

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/ 
WebCPA --- http://www.webcpa.com/
FASB --- http://www.fasb.org/
IASB --- http://www.fasb.org/
Others --- http://www.trinity.edu/rjensen/bookbob1.htm

Gerald Trite's great set of links --- http://iago.stfx.ca/people/gtrites/Docs/bookmark.htm 

Richard Torian's Managerial Accounting Information Center --- http://www.informationforaccountants.com/ 


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