Tidbits on January 24, 2006
Bob Jensen
at Trinity University 

Fitch Ratings will host a webcast on Wednesday, Jan. 25 at 10:00 a.m. EST to discuss the 2006 outlook for corporate accounting and financial reporting risks and potential effects on bondholders. Fitch has analysed the top accounting concerns of interest to investors, analysts, and companies alike. Specific topics include: IFRS and global convergence, pensions and stock options, cash flows and revenue recognition, derivative and hedge accounting, and securitization accounting. A Q&A session will follow Fitch remarks. Please click through for the link
"WEBCAST: ACCOUNTING & FINANCIAL REPORTING RISK,"  Accounting Education News, January 19, 2006 --- http://accountingeducation.com/index.cfm?page=newsdetails&id=142149
To register for the Webcast, go to http://www.visualwebcaster.com/event.asp?id=32009

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

Bob Jensen's various threads --- http://www.trinity.edu/rjensen/threads.htm
       (Also scroll down to the table at http://www.trinity.edu/rjensen/ )

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/.

I really like the Digital Duo show that appears weekly once again on PBS.  I found that you can bring up prior shows (video) on your computer by going to http://www.pcworld.com/digitalduo/index/0,00.asp

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 (hoaxes) --- http://www.snopes.com/info/top25uls.asp 

Stay up on the latest and the oldest hoaxes --- http://www.snopes.com/

Online Video
In the past I've provided links to various types of music and video available free on the Web. 
I created a page that summarizes those various links --- http://www.trinity.edu/rjensen/music.htm

Deer Tied Down in the Parking Lot (OK at first, but too much of a good thing)--- http://www.wimp.com/deerprank/

Video from the Department of the Army
Future Combat Systems: 2005 --- http://www.army.mil/professionalvideo/movies/fcs2005_movie.html

Not online but priced right
PBS Videos --- http://www.shoppbs.org/home/index.jsp

Not online but worth noting
Unless you're on the NASA fast track, you'll never get any closer to the red planet than Roving Mars, a remarkable documentary that uses computer animation and actual images from two NASA rovers to maximum effect.

Xeni Jarden, "One Giant Leap to IMAX ." Wired News, January 3006 ---

This is not video, but IT podcasts are summarized at Podcast Central from Tech Web --- http://www.techweb.com/podcasts/

Free music downloads --- --- http://www.trinity.edu/rjensen/music.htm

In the past I've provided links to various types of music and video available free on the Web. 
I created a page that summarizes those various links --- http://www.trinity.edu/rjensen/music.htm

NPR might play your favorite song --- http://www.npr.org/programs/asc/surveys/valentine.html
They're playing our song! Tell us your favorite love song and how it came to be the one tune that captures the way you or someone you love feels. Where did you first hear it? When did you first know it was your song? Selected songs and stories will be featured later on NPR.org for Valentine's Day.

Oldies served up by Janie --- http://www.jbreck.com/
Also see here Website III for poems, stories, and music --- http://jbreck.com/janieswebsiteIII.html

From Janie (I was hoping somebody would serve up this since The Singing Man stopped remembering these)
Do You Remember These?--- http://jbreck.com/janieswebsiteIII.html
Scroll down to the song title
Who can forget the Statler Brothers?

From NPR
The Music of Pilgrim Baptist Church --- http://www.npr.org/templates/story/story.php?storyId=5152069
(Scroll down for the samples.)

From Janie
The Light of His Word --- http://jbreck.com/thelightofhisword.html
I dare you to sit still while listening to this one. Go ahead and clap your hands! Maybe dance around a little.

From NPR
Cuban Pianist and Composer:  Bebo Valdes' Long Musical Journey --- http://www.npr.org/templates/story/story.php?storyId=5163753
(Scroll down for the samples.)

New from Jesse
Nothing Compares to You --- http://www.jessiesweb.com/compares.htm
If the sound does not commence after 30 seconds, scroll to the bottom of the page and turn it on.

From NPR
Celebrating Mozart's Birthday in Salzburg --- http://www.npr.org/templates/story/story.php?storyId=5164428
This is a great history site and some of the categories serve up samples

Photographs and Art

From NPR
Gregory Crewdson's Photo Alchemy --- http://www.npr.org/templates/story/story.php?storyId=5157819

Also from NPR --- http://www.npr.org/templates/story/story.php?storyId=5157819


Online Books, Poems, References, and Other Literature
In the past I've provided links to various types electronic literature available free on the Web. 
I created a page that summarizes those various links --- http://www.trinity.edu/rjensen/ElectronicLiterature.htm

From Inside Higher Ed
Tenure Decision
, a poem by Will Hochman http://www.insidehighered.com/views/2006/01/23/hochman

From NPR
Celebrating Mozart's Birthday in Salzburg --- http://www.npr.org/templates/story/story.php?storyId=5164428
This is a great history site and some of the categories serve up samples.

Renascence Editions from the University of Oregon --- http://darkwing.uoregon.edu/~rbear/ren.htm

Life on the Mississippi by Mark Twain (1835-1910) --- http://www.logosfreebooks.org/pls/wordtc/new_wordtheque.w6_start.doc?code=11290&lang=EN

The Jungle Book - Rudyard Kipling (1865-1936) was a British author and poet, born in India. He is best known for the children's story The Jungle Book (1894), the Indian spy novel Kim (1901), the poems "Gunga Din" (1892), "If " (1895), and his many short stories. For a time after his death, he was not popular in literary circles, mainly because he was perceived as a defender of Western imperialism --- http://en.wikipedia.org/wiki/Rudyard_Kipling

When I grow up, I want to be a little boy.
Joseph Heller (1923-1999) ---

Earth: Past the point of no return
Renowned scientist James Lovelock says he believes the world has passed the point of no return for climate change, and civilization is unlikely to survive.
"Earth: Past the point of no return," PhysOrg, January 17, 2006 --- http://www.physorg.com/news9928.html

U.S. Sen. Edward M. Kennedy — who ripped Supreme Court nominee Samuel Alito for ties to a group that discriminates against women — says he’s going to quit a club notorious for discriminating against women “as fast as I can.” Kennedy was outed by conservatives late last week as a current member of The Owl Club, a social club for Harvard alumni that bans women from membership.
Jules Crittenden, "Ted K. to quit club that bans women," Boston Herald, January 17, 2006 --- http://news.bostonherald.com/localPolitics/view.bg?articleid=121646

Mayor Ray Nagin on Monday called for the rebuilding of a "chocolate New Orleans" that maintains the city's black majority, saying, "You can't have New Orleans no other way." "I don't care what people are saying Uptown or wherever they are. This city will be chocolate at the end of the day," Nagin said in a Martin Luther King Jr. Day speech. "This city will be a majority African-American city. It's the way God wants it to be."
"Nagin calls for rebuilding 'chocolate' New Orleans," CNN, January 17, 2006 --- http://www.cnn.com/2006/US/01/17/nagin.city/

The last such success was Dunkirk. Lots of solidarity there, too.
Makes you want to weep. One day earlier, Britain, France and Germany admitted that two years of talks to stop Iran's nuclear weapons program had collapsed. The Iranians were resuming activity in defiance of their pledges. This negotiating exercise had proved entirely futile. If anything, the two-year hiatus gave Iran time to harden its nuclear facilities against bombardment, acquire new antiaircraft capacities and clandestinely advance its program. With all this, the chancellor of Germany declares the exercise a success because the allies stuck together! The last such success was Dunkirk. Lots of solidarity there, too.

"Charles Krauthammer, With Their Heads in The Sand," The Washington Post via The Wall Street Journal, January 18, 2006 --- http://online.wsj.com/article/SB113753672047348914.html?mod=opinion&ojcontent=otep

For every 100 babies born in New York City, women had 74 abortions in 2004 . . . And abortions for out-of-town women performed in the city increased from 57 to 70 out of every 1,000 between 1996 and 2004, a subtle yet noticeable trend that experts say may reflect growing hurdles against the procedure in more conservative parts of the country.
Paul H.G. Shin, "91,700 abortions in city," New York Daily News, January 19, 2006 --- http://www.nydailynews.com/front/story/382990p-325078c.html 
Some analysts think abortion cuts crime rates --- http://www.kottke.org/05/04/freakonomics
Others disagree with Levitt's data (not necessarily the conclusions) --- http://www.isteve.com/abortion.htm

Good Morning Pakistan
Did you ever wonder what makes Muslin's laugh if they have not been Westernized?
Albert Brooks, Searching for Islam's Laugh Track --- http://www.npr.org/templates/story/story.php?storyId=5164608

Where can you get a B- grade at an established Canadian university as long as you promise not to go to class?

University of Prince Edward Island --- http://www.insidehighered.com/news/2006/01/24/qt

Where was the Dow on January 23, 1997?
It grew over 60% in nine years despite having the bubble burst in 2000
The Wall Street Journal Flashback, January 23, 1997
The Nasdaq Composite Index jumped to its fourth consecutive record, sparked by the continued strength of computer-related stocks. The index, at a record 1388.06, gained 11.09, or 0.81%. The Dow closed down 33.87 at 6850.03, its first decline after four record-breaking sessions.

Controversies Over Oligopoly Pricing of Textbooks
As students come back to campus and get their spring semester assignments, many will pause in the bookstore and make a choice. They can buy everything on the syllabus -- or take a chance. Sometimes the math is easy: $189.75 for a thick text on principles of management? No thanks. Textbook prices have been rising at double the rate of inflation for the past two decades, according to a Government Accountability Office study. In Virginia, more than 40 percent of students surveyed by the State Council of Higher Education for Virginia said they sometimes just do without.
Susan Kinzie, "Swelling Textbook Costs Have College Students Saying 'Pass'," The Washington Post, January 23, 2006 --- http://www.washingtonpost.com/wp-dyn/content/article/2006/01/22/AR2006012201290.html?sub=new

The above link was forwarded by Don Ramsey [dramsey@UDC.EDU]

January 23, 2006 reply from Richard J. Campbell [campbell@RIO.EDU]

I think the antitrust lawyers need to look at the publishing oligopoly and the illegal (????) tying of textbook bundles. The use of the bundled-ISBN has been one of the biggest ripofffs in the history of sales techniques.

Even authors get ripped off.

Richard J. Campbell

Bob Jensen's threads on publisher controversies are at http://www.trinity.edu/rjensen/FraudReporting.htm#ScholarlyJournals

Bob Jensen's threads on free textbook alternatives are at http://www.trinity.edu/rjensen/ElectronicLiterature.htm#Textbooks

Finding Bipolar Disorder with MRI:
Brain scans like the one I had are now routine, used for everything from detecting signs of stroke to searching out suspected tumors. But researchers like Peterson are pushing MRI technology further than anyone once thought it could go. In the last decade or so, MRI has been retooled to reveal not only the anatomy of the brain but also the way the brain works.
"Finding Bipolar Disorder with MRI:  Part 1 of our magazine feature on brain imaging techniques that could lead to improved diagnosis of psychiatric ailments," MIT's Technology Review, January 23, 2006 --- http://www.technologyreview.com/BioTech/wtr_16175,304,p1.html


This article was a feature story in Technology Review's December 2005/January 2006 print issue. It has been divided into three parts for presentation online. This is part 2; part 1 appeared on Monday, January 23, and part 3 will appear on Wednesday, January 25.

"The Chemical Fingerprints of Mental Illness Part 2 of our magazine story on advanced MRI, which is being used to detect unusual levels of signaling molecules in the brains of bipolar patients," MIT's Technology Review, January 24, 2006 --- http://www.technologyreview.com/BioTech/wtr_16173,304,p1.html

A World Class Athlete With World Class Ethics That Will Impact Upon Future Generations
He speaks his mind --- and apologizes later.  He loves to party --- and doesn't care about winning.  Yet Bode Miller is poised to strike Olympic gold.  On the slopes with skiing's bad boy,.
Bill Saporito. As written on the cover of Time Magazine, January 23, 2006 --- http://www.time.com/time/magazine/article/0,9171,1149374,00.html

Jensen Comment
Bode Miller is the best of the best in a sport where winners are determined by hundredths of a second on a stop watch.  His picture is on the cover of the January 23, 2006 edition of Time Magazine.  Although he's relatively unknown in his home country (U.S.A.), he's been an established hero in Europe where crowds chanted "Bode, Bode, . . . ." while he was on his way to winning the 2005 World Cup.  He's poised to become the Gold Medal hero in the 2006 and obtained recent U.S. notoriety due to a recent interview on Sixty Minutes (CBS television) in which he admitted that having fun is more important than winning and that he sometimes partied too much when skiing including a few instances when he was a bit tipsy or hung over when crashing down the slope at over 80 miles per hour.

Chagrined media analysts questioned whether the partying and outspoken Bode Miller was really a role model for our young people.  I contend that he is largely do to some things buried in the article in Time Magazine. After discussing his partying and independent nature, the article goes on to explain how Bode more than any other skier in history made a science out of the sport.  Most of his life has been spent studying and experimenting with every item of clothing and equipment, every position for every circumstance on the slopes, and the torques and forces of every move under every possible slope condition. That sort of makes him my hero, but what really makes him my hero is the following quotation that speaks for itself:

Last year, after tinkering with his boots, he discovered that inserting a composite --- as opposed to aluminum or plastic --- lift under the sole gave him a better feel on the snow and better performance.  Then he did something really crazy, he shared the information with everyone, including competitors.  His equipment team flipped, but in the Miller school of philosophy this makes complete sense.  Otherwise, he says, "I'm maintaining an unfair advantage over my competitors knowingly, for the purpose of beating them alone.  Not for the purpose of enjoying it more or skiing better.  To me that's ethically unsound."

One has to be reminded of the famous poem painted on the wall of my old Algona High School gymnasium:

For when the Great Scorer comes
To write against your name.
He marks -- not that you won or lost --
But how you played the game.

Grantland Rice --- http://en.wikipedia.org/wiki/Grantland_Rice

Time Magazine's Interactive Winter Olympics Quiz --- http://www.time.com/time/covers/20060123/quiz/?internalid=AOT_h_01-22-2006_take_the_winter

A Low Class Playmate With Low Ethics that Might Impact on Future Generations

For when the Great Court comes
To write against your name.
The lawyers mark that you won or lost
Not how you played the game.

"In re Gold Digger," by Ronald A. Cass (former Dean of the School of Law at Boston University), The Wall Street Journal, January 21, 2006; Page A9 --- http://online.wsj.com/article/SB113780144459652559.html?mod=opinion&ojcontent=otep 

This week, briefs were filed in a Supreme Court case that should appeal to Entertainment Tonight, Court TV and Meet the Press -- as much as to the smaller set of us nerdy types who follow technical legal and constitutional issues closely. Sometimes lawsuits are just plain fun -- and Marshall v. Marshall is surely one of them.

The personal side of the case sounds like a version of "What's Love Got to Do with It?" It all began with the heartwarming story of Anna Nicole Smith, a 20-something exotic dancer who found love with an 89-year-old oil billionaire. His money helped bankroll her career, as she went from Playmate to lingerie model to reality TV star. The couple got married -- with no prenuptial, just a $6 million gift for marrying him. And, Ms. Smith now claims, a promise to leave her half of his fortune when he died. After a 14-month marriage, during which he spent considerable time jetting off to track her down, he passed away at the age of 90.

Ms. Smith (née Vickie Lynn Hogan) was not only grief-stricken at the loss of her husband, but grieved as well that, though much taken with her, he failed to provide the extra half-billion dollars she said she was promised in exchange for their brief marriage. So, off to court she went. Blaming lawyers and, most of all, the favored son for her plight, Ms. Smith filed suits in Texas and California. She attacked the will, the trust associated with it, and asserted a raft of related claims.

Her Texas suit was in probate court, where all good will contests belong. Her California suit was a bankruptcy filing. (Six million dollars just doesn't go that far these days.) Ms. Smith's personal assistant had filed a suit against her for sexual harassment: She didn't fight it and, voilà, faced a default judgment big enough to get her into federal court. (She also blamed bankruptcy on not getting her expected inheritance, foreshadowing the real legal fight.) Later, Ms. Smith settled privately with her assistant, making the bankruptcy unnecessary. By that time, she'd gotten all of the Texas claims tacked onto her federal action in California -- who says blondes are dumb?

Ms. Smith lost in Texas, won in California, then lost in the U.S. Court of Appeals for the Ninth Circuit, but got a rare pass to the Supreme Court -- one of about 80 each year.

That brings us to the business part of the case. I have a mea culpa. Last fall, in a commentary in this newspaper, Ken Starr and I made fun of the Supreme Court for taking Ms. Smith's suit and passing up the obviously important antitrust case against Microsoft. In fairness, this case actually does raise important issues. Not in Microsoft's league, but big in their own way.

Ultimately, the real issue is whether someone can do an end-run around state probate courts. When someone dies, the best evidence about who was promised what is gone, too. Not surprisingly, more than a few spurious claims are made about what a deceased actually meant to give. States require legal actions relating to wills and estates to be brought in one place and settled at one time.

Probate judges develop special expertise in sorting through the claims, figuring out what legal documents are valid, and deciding who gets what. Knowing that all the claims will be resolved under the laws of your state, in the courts that specialize in this, lets people plan the disposition of their assets with some certainty that their intentions will be respected. It also gives recipients of bequests some security that whatever they receive will not be merely a ticket to endless litigation.

The Constitution's "full faith and credit" clause helps protect against repeated rounds of litigation in different states, as each state is bound to respect the judgments of other states. But the sticky issues come with the vertical, not the horizontal, side of federalism. Federal courts generally are available to citizens of different states to iron out their disputes, and a large array of other federal claims can get one into court. Federal courts like the idea of their superiority to state courts, and only rarely do they defer to their state brethren. Historically, they made an exception for issues committed to state probate courts. The doctrine has some ragged edges, but it has held up pretty well for more than a century.

Anna Nicole Smith found a new wrinkle, however, by bringing her claims into federal court through a bankruptcy case. Bankruptcy courts are accustomed to bringing everything relating to the property of the bankrupt (including legal claims) within their walls. Like probate, there are benefits to centralizing bankruptcy-related claims.

Here, the probate case is real; the central legal claims are core probate claims; and the bankruptcy looks like a sham (or at least a highly manipulated case). But the courts still have to draw the lines between the two jurisdictions. The Supreme Court hasn't taken a case directly dealing with the division between state probate and federal court jurisdiction in 60 years. And the growth of charitable foundations over that time makes the case even more important, as those enterprises generally don't have the same opportunities for game-playing (or forum-shopping) as enterprising individuals.

So, next month, the justices, solemn faces, black robes, minds filled with great legal thoughts, will sit in judgment over Ms. Smith's case. Her fortune, as well as the fortunes of many others, will ride on the outcome. Will the court make it easy for donors to leave money as they see fit? Will they keep the probate business in probate courts? Or will they open the door to the most creative and enterprising among us, with a ruling that only trial lawyers and trailblazers will love? If love, indeed, has anything to do with it.

Best History Websites --- http://www.besthistorysites.net/

Who? What? Then? Quiz Game --- http://www.sbrowning.com/whowhatwhen/

The clash between creativity and experiential learning versus standardized testing, long a problem in professional examinations like the Bar and CPA examinations, is has now moved down to K-12

"What's the Right Formula? Pressure From New Tests Leads Educators to Debate How Best to Teach Science," by Robert Tomsho, The Wall Street Journal, January 19, 2006; Page A9 --- http://online.wsj.com/article/SB113763977423350560.html?mod=todays_us_marketplace

At the Pioneer Elementary School in Green Bay, Wis., Jay Marcks's fifth-grade students have been spending a lot of time with liter-sized plastic soda bottles full of dirt, snails and "acid rain" made with vinegar. The project is designed to teach students, in a hands-on way, about ecosystems, and about forming and testing scientific theories. "They're learning more," says Mr. Marcks, than if he was just explaining it to them. "I love it."

Judging by the recent increase in such "inquiry-based" science education, many other educators and students share his enthusiasm. In 2004, the National Science Teachers Association recommended making such strategies "the centerpiece of the science classroom." Texas, for example, now mandates that high-school science students spend at least 40% of their time on hands-on lab and field work.

But just as the new approach gains traction, it's colliding with another educational trend. States and the federal government are pushing to standardize science education and to test students' progress against those standards. Forty-two states now test students in at least three grades, up from 24 states in 2002. The leading federal test, the National Assessment of Educational Progress, is taking a step back from the inquiry-based model and rewriting its next test to include fewer questions based on student experimentation and more questions based on material typically taught in lectures and textbooks.

Continued in article

Inside Higher Ed is Calling Out for You

January 23, 2006 message from Inside Higher Ed

Inside Higher Ed has reached its first birthday with a real sense of accomplishment. The site has become a strong alternative voice on higher education issues, thanks largely to readers like you. We invite you to stay involved, and add your voice to the debate at www.insidehighered.com 

This month is a great time to help us spread the word. Forward this link to your colleagues and let them know about Inside Higher Ed’s daily update: top news stories, provocative opinion and great new jobs — all delivered by e-mail each weekday.

Everyone who signs up by February 28, 2006, has a chance to win a Bose Wave II clock radio. Click the link and you can enter the drawing, too. After all, what’s a birthday without presents?

Click here to enter our drawing. --- https://www.insidehighered.com/sign_up/contest

Thanks for making Inside Higher Ed a great read.


What is Duke's changed incentive system for faculty and administration?

The norm in higher education is that when professors become chairs or directors of undergraduate studies or take on some other “service” duty, their reward is to have their teaching load reduced. As a result, if good faculty members are taking on these responsibilities, their colleges are losing some (or most) of their teaching. Duke University is about to try a different approach. A faculty committee proposed a system — recently adopted by the dean of the College of Arts and Sciences, which has 600 faculty members — to create a menu of rewards. A reduced teaching load would still be an option. But a professor might also choose extra money for a laboratory, a travel fund to visit a far-off archive without having to spend time applying for a grant, or just extra cash.
Scott Jaschik, "Changing the Incentives," Inside Higher Ed, January 19, 2006 --- http://www.insidehighered.com/news/2006/01/19/duke

Gay Marriage: Taking the Battle to the States
Supporters of legalizing same-sex marriage have largely eschewed a federal battle, choosing instead to focus their efforts on a case-by-case basis in state courts around the country. Challenges are largely based on the argument that barring same-sex unions violates equal protection and due process guarantees in state constitutions. Below, a look at how these challenges are playing out in several states:
Maria Godoy, "Gay Marriage: Taking the Battle to the States" NPR, January 20, 2006  ---

From WebMD on January 20, 2006 --- http://www.webmd.com/

Husband's loss of libido ---

What is different about Stanford's latest fund drive?

Stanford University announced Wednesday that it has raised more than $1.1 billion in a five-year fund-raising campaign to support undergraduate education. While several universities have completed campaigns that raised more than $2 billion, the norm for billion-dollar campaigns is that they are conducted by research universities and that much of the big money ends up supporting professional schools and research. All of the money raised in the Stanford campaign will go toward undergraduate education, with a major emphasis on special courses created for freshmen and sophomores, and new undergraduate research programs.
Inside Higher Ed, January 19, 2006 --- http://www.insidehighered.com/news/2006/01/19/qt

The History and Geography of Inventions --- http://www.krysstal.com/inventions.html

Asian Art Gift for Museum at Florida State University
Florida State University on Tuesday announced a $50 million gift — in cash and art — to support Asian art holdings at the university’s museum. The gift is from Helga Wall-Apelt, a Sarasota collector. The collection going to the university includes large Chinese jades, bronze sculptures from Southeast Asia, and Cambodian stone figures dating to the 12th century.
Inside Higher Ed, January 19, 2006 --- http://www.insidehighered.com/news/2006/01/19/qt

Warning:  It may not a good idea to take your vitamins and prescription medications at the same time
After taking his daily multivitamin, John Swartzberg waits at least two hours before taking any other medications. That's because multivitamin pills usually contain calcium, which can interfere with the absorption of a prescription drug. Dr. Swartzberg, editor of the University of California, Berkeley, Wellness letter (a monthly publication that advises people on diet and nutrition) buys the cheapest generic multivitamins available. He checks the bottle to see whether the U.S. Pharmacopeia has approved the multivitamin. USP is a nonprofit group that verifies drugs and dietary supplements.
"A Doctor Takes Vitamins," The Wall Street Journal, January 18, 2006; Page D1 --- http://online.wsj.com/article/SB113753657461248910.html?mod=todays_us_personal_journal

Blind Love?  Study: suggests impotency drugs may affect vision
A University of Alabama study suggests impotency drugs, such as Viagra and Cialis, may produce an increased risk of optic nerve damage in certain men.
PhysOrg, January 17, 2006 --- http://physorg.com/news9936.html

From The Washington Post on January 19, 2006

What is the decibel range health experts agree is safe for listening to your iPod using earbuds?

A. 35-40 decibels
B. 45-50 decibels
C. 55-60 decibels
D. 65-70 decibels

So what are all the guys who had booming boom boxes in their cars doing now?

Learning sign language

In the worst cases, a single eye is located where the nose should be
A photo
of a one-eyed kitten named Cy drew more than a little skepticism when it turned up on various Web sites, but medical authorities have a name for the bizarre condition. “Holoprosencephaly” causes facial deformities, according to the National Institute for Neurological Disorders and Stroke, part of the National Institutes of Health. In the worst cases, a single eye is located where the nose should be, according to the institute's Web site.
Not a Hoax, One-Eyed Kitten Had Bizarre Condition." PhysOrg Blog, January 13, 2006 --- http://weblog.physorg.com/news4434.html

Editor's Picks from InternetWeek on January 20, 2006

Anti-Spyware Strategies, Part 1: Clean Out Your System
Do you suspect that your system is infected with adware, spyware, or other malware? Here's how to get rid of it.

Anti-Spyware Strategies 2: Offense And Defense
Now that your system is clean of spyware, keep it that way: keep your patches up, don't be fooled into user-assisted installations of malware—and read your EULAs.

Hardware: Is Your Computer Killing You?
"Killing" might be too strong of a word, but not by much—computing can hurt you physically, emotionally, and environmentally. Find out how you can minimize the damage.

Windows: Five Things You Didn't Know About Windows Vista
Some of the more offbeat angles surrounding Microsoft's upcoming operating system involve guessing its launch date, finding where to go to get a Vista-related job, and seeing who's got the name registered as a trademark.

Bob Jensen's threads on computing and networking security are at http://www.trinity.edu/rjensen/ecommerce/000start.htm#SpecialSection

Having a whale of a time on the River Thames (Update: The whale eventually died)
The northern bottle-nosed whale, which is 16-18ft long and is usually found in deep sea waters, has passed Parliament and is moving upstream.
"Whale spotted in central London," BBC News, January 20, 2006 --- http://news.bbc.co.uk/2/hi/uk_news/england/london/4631396.stm
Jensen Comment
This may sound like fun, but have they forgotten about the Trojan Horse.  Islamic militants may be preparing to launch an attack through the mouth --- http://en.wikipedia.org/wiki/Trojan_Horse

Teens' Bold Blogs Alarm Area Schools
No one under 18 would be surprised to hear that teenagers like to post their intimate thoughts and photographs online -- they've done it for years. But school administrators have begun to take notice, and some are warning students that their online activities may affect not only their safety, but also their academic and professional lives.
Tara Bahrampour and Lori Aratani, "Teens' Bold Blogs Alarm Area Schools: Uninhibited Online Remarks Full of Risks, Officials Warn," The Washington Post, January 17, 2006; Page A01--- http://snipurl.com/WPNov17

Who has your girlfriend or boy friend or boss been talking to? Pay to find out!
Vendors impersonate speech-impaired customers in hundreds of thousands of fraudulent customer-service calls. The goal? Snookering Verizon Wireless out of private phone records, which wind up for sale online.
"Devious Tactic Snags Phone Data," Wired News, January 17, 2006 --- http://www.wired.com/news/technology/0,70027-0.html?tw=wn_tophead_2

Early in my career, I used to be upset when the attendance in my classes fell. Nowadays I always tell students that the best teacher is one who makes himself/herself redundant.
Americ Azevedo as quoted byStuart Silverstein in "The iPod Took My Seat," Los Angeles Times, January 17, 2006 --- http://snipurl.com/iPodSeat (I thank Jagdish Gangolly for leading me to this interesting article)

Americ Azevedo taught an "Introduction to Computers" class at UC Berkeley last semester that featured some of the hottest options in educational technology.

By visiting the course's websites, the 200 enrolled students could download audio recordings or watch digital videos of the lectures, as well as read the instructor's detailed lecture notes and participate in online discussions.

But there was one big problem: So many of the undergraduates relied on the technology that, at times, only 20 or so actually showed up for class.

"It was demoralizing," Azevedo said. "Getting students out of their media bubble to be here is getting progressively harder."

Skipping classes, particularly big lectures where an absence is likely to go undetected, is a time-honored tradition among college undergraduates who party too late or swap notes with friends. These days, however, some professors are witnessing a spurt in absenteeism as an unintended consequence of adopting technologies that were envisioned as learning aids.

Already, even as many academics embrace the electronic innovations, others are pushing back. To deter no-shows, they are reverting to lower-tech tactics such as giving more surprise quizzes or slashing their online offerings.

"Too much online instruction is a bad thing," said Terre Allen, a communication studies scholar and director of a center that provides teaching advice to professors at Cal State Long Beach.

This last term, Allen experimented with posting extensive lecture notes online for her undergraduate course, "Language and Behavior." One goal was to relieve students of the burden of furiously scribbling notes, freeing them to focus on the lectures' substance.

Yet the result, Allen said, was that only about one-third of her 154 students showed up for most of the lectures. In the past, when Allen put less material online, 60% to 70% of students typically would attend.

When it comes to lectures with enrollment in the hundreds, universities usually don't compel undergraduates to show up, or even lower their grades for poor attendance.

"This is one of the things that divide universities from high schools," Allen said. "Students are expected to be personally responsible."

Still, Allen said, to curb "the absentee approach to college," she won't put her lecture notes online this term.

If other teachers follow suit, that might make a difference to students such as Julia Bui, a 23-year-old single mother on track to graduate from Cal State Long Beach this spring. This last semester, for the first time in her college career, Bui frequently skipped one of her lecture classes.

Continued in article

"Students prefer online courses:  Classes popular with on-campus students," CNN, January 13, 2006 --- http://www.cnn.com/2006/EDUCATION/01/13/oncampus.online.ap/index.html

At least 2.3 million people took some kind of online course in 2004, according to a recent survey by The Sloan Consortium, an online education group, and two-thirds of colleges offering "face-to-face" courses also offer online ones. But what were once two distinct types of classes are looking more and more alike -- and often dipping into the same pool of students.

At some schools, online courses -- originally intended for nontraditional students living far from campus -- have proved surprisingly popular with on-campus students. A recent study by South Dakota's Board of Regents found 42 percent of the students enrolled in its distance-education courses weren't so distant: they were located on campus at the university that was hosting the online course.

Numbers vary depending on the policies of particular colleges, but other schools also have students mixing and matching online and "face-to-face" credits. Motives range from lifestyle to accommodating a job schedule to getting into high-demand courses.

Classes pose challenges Washington State University had about 325 on-campus undergraduates taking one or more distance courses last year. As many as 9,000 students took both distance and in-person classes at Arizona State Univesity last year.

"Business is really about providing options to their customers, and that's really what we want to do," said Sheila Aaker, extended services coordinator at Black Hills State.

Still, the trend poses something of a dilemma for universities.

They are reluctant to fill slots intended for distance students with on-campus ones who are just too lazy to get up for class. On the other hand, if they insist the online courses are just as good, it's hard to tell students they can't take them. And with the student population rising and pressing many colleges for space, they may have little choice.

In practice, the policy is often shaded. Florida State University tightened on-campus access to online courses several years ago when it discovered some on-campus students hacking into the system to register for them. Now it requires students to get an adviser's permission to take an online class.

Online, in-person classes blending Many schools, like Washington State and Arizona State, let individual departments and academic units decide who can take an online course. They say students with legitimate academic needs -- a conflict with another class, a course they need to graduate that is full -- often get permission, though they still must take some key classes in person.

In fact, the distinction between online and face-to-face courses is blurring rapidly. Many if not most traditional classes now use online components -- message boards, chat rooms, electronic filing of papers. Students can increasingly "attend" lectures by downloading a video or a podcast.

At Arizona State, 11,000 students take fully online courses and 40,000 use the online course management system, which is used by many "traditional" classes. Administrators say the distinction between online and traditional is now so meaningless it may not even be reflected in next fall's course catalogue.

Arizone State's director of distance learning, Marc Van Horne, says students are increasingly demanding both high-tech delivery of education, and more control over their schedules. The university should do what it can to help them graduate on time, he says.

"Is that a worthwhile goal for us to pursue? I'd say 'absolutely,"' Van Horne said. "Is it strictly speaking the mission of a distance learning unit? Not really."

Then there's the question of whether students are well served by taking a course online instead of in-person. Some teachers are wary, saying showing up to class teaches discipline, and that lectures and class discussions are an important part of learning.

But online classes aren't necessarily easier. Two-thirds of schools responding to a recent survey by The Sloan Consortium agreed that it takes more discipline for students to succeed in an online course than in a face-to-face one.

"It's a little harder to get motivated," said Washington State senior Joel Gragg, who took two classes online last year (including "the psychology of motivation"). But, he said, lectures can be overrated -- he was still able to meet with the professor in person when he had questions -- and class discussions are actually better online than in a college classroom, with a diverse group exchanging thoughtful postings.

"There's young people, there's old people, there's moms, professional people," he said. "You really learn a lot more."

Bob Jensen's threads about the popularity of online courses are at

Bob Jensen's threads on distance education and training alternatives are at

Scientists are high on LSD
Some 2,000 scientists, artists and technologists gather to celebrate the 100th birthday of Albert Hofmann, the chemist who discovered LSD. Some big thinkers credit the drug with changing the way they solve tough problems. Ann Harrison reports from Basel, Switzerland.
Ann Harrison, "LSD: The Geek's Wonder Drug?" Wired News, January 2005 --- http://www.wired.com/news/technology/0,70015-0.html?tw=wn_tophead_10

To Compete With Satellite, Radio Stations Add 'Multicasts,' But New Radios Are Required
Radio companies are rolling out a new technology called "multicasting" that allows them to cram two or three stations onto FM frequencies that today carry just one. But there's a catch: Listeners need to buy new radio sets.
Sarah McBride, "More Choices Hit the Radio Dial: To Compete With Satellite, Stations Add 'Multicasts,' But a New Device is Required," The Wall Street Journal, January 19, 2006; Page D1 --- http://online.wsj.com/article/SB113763826582650518.html?mod=todays_us_personal_journal

If you are using MS Outlook, where is the OLK folder where Outlook stores attached files?

Answer from Todd Siebold
Jensen Comment
In my computer the OLK62 folder is the dumbest thing ever invented by Microsoft (welllll, maybe not the dumbest, but close). If you accidentally save something to this folder (as Outlook is prone to do automatically), the saved files can never be accessed, erased, or even opened.  They're almost as permanent as death and taxes.

A lesbian writes a book about living as a man:  It turns out not what you expect it to be
But "Self-Made Man" turns out not to be what it threatens to be, a men-are-scum diatribe destined for best-seller status in the more militant alternative bookstores of Berkeley and Ann Arbor. Rather, it's a thoughtful, diligent, entertaining piece of first-person investigative journalism. Though there's plenty of humor in "Self-Made Man," Vincent - like her spiritual forebear John Howard Griffin, the white journalist who colored his skin and lived as a black man in the South for his 1961 book "Black Like Me" - treats her self-imposed assignment seriously, not as a stunt.
David Kamp, "Male Like Me," The New York Times, January 22, 2006 --- http://www.nytimes.com/2006/01/22/books/review/22kamp.html

Craigslist Founder Envisions Improved New Media
Craig Newmark is still keeping most details of his next venture under wraps but in an interview says it will "promote the best of the press," prominently featuring people with the "best reputations."
K.C. Jones, "Craigslist Founder Envisions Improved New Media ," InformationWeek, January 17, 2006 ---

Craigslist is at http://www.craigslist.org/

Want to know about a super secret site?
There's a huge danger from disgruntled and/or opportunist employees

HF's contention is that antivirus companies benefit from keeping their customers just one step ahead of the next big malware attack. In other words, why bother to invest the time and money creating a revolutionary anti-malware engine when companies are willing to pay to upgrade regularly?
"Getting to the Root of Rootkits," by Larry Greenemeier, InformationWeek Newsletter, January 19, 2006

The futility of today's model for antivirus protection is fairly obvious. Plug one hole in the dike and another will sprout. Pretty soon, you're running out of fingers and toes to hold back the flood. It gets worse. Attackers without the skill to create their own malicious hacks can outsource their dirty business to others who will write the code for them and then offer services that keep these rootkits from being detected.

One of the most prominent rootkit suppliers is the Hacker Defender site, which I learned about during an interview with Herbert Thompson, Ph.D., chief security strategist for Security Innovation Inc., a provider of application security services. Worse than simply selling rootkits to the masses, Hacker Defender also offers anti-detection services that will help ensure that its rootkits aren't detected by antivirus and other malware-prevention software.

These third-party rootkits could be used by an employee who's about to leave an organization or someone who thinks he or she will be fired and would love to keep control within a network, Thompson told me. It's incredibly difficult for law enforcement to gather evidence against someone selling hacks or botnets, unless they slip up somehow. "If they are doing it from their house, they are traceable; but what about if they're doing business from kiosks or libraries?" Thompson asks.

When I asked Thompson how a site trying so hard to protect its identity (the person running the site refers to himself only as Holy Father) could collect for its services, he told me that the answer is E-gold. Excuse me? He told me about one West Indies company, E-gold Ltd., that doesn't possess any national currency of any nation and has no bank accounts. "They don't trade in any sovereign currency, so they avoid the scrutiny of the Secret Service," Thompson says.

Like most tech pros who make a living selling security to defend against attacks, Thompson couldn't give me a good explanation of why someone would trade in malicious code, other than to make money. Of course, if you're that skilled a programmer, there are lots of ways to make money. I decided to bless myself and E-mail Holy_Father.

To my surprise, he actually got back to me within a few hours. HF claims that it's because of his work--he launched the site in 2002--that so many people even know what a rootkit is. Of course, he had a lot of help from Sony.

HF's contention is that antivirus companies benefit from keeping their customers just one step ahead of the next big malware attack. In other words, why bother to invest the time and money creating a revolutionary anti-malware engine when companies are willing to pay to upgrade regularly? Sounds to me like he's accusing the software market of complacency. I suppose he wouldn't be the first. What's your take? Are the software companies being complacent? Is there anything the white hats can do to win the chess match?

The Hacker Defender site is at http://hxdef.czweb.org/about.php

Bob Jensen's threads on computing and networking security are at http://www.trinity.edu/rjensen/ecommerce/000start.htm#SpecialSection

Blackmail:  Here's another ploy of techie bad guys

"Blackmailers Behind Attack On Million-Dollar Site:  The British college student who launched an ad gimmick on the Web that took in $1 million in a few months has received threatening letters from blackmailers apparently behind a massive denial-of-service attack," by Antone Gonsalves, InformationWeek, January 18, 2006 --- http://www.informationweek.com/news/showArticle.jhtml?articleID=177101541

More on Denial of Service --- http://www.trinity.edu/rjensen/ecommerce/000start.htm#DenialOfService

Pixels-For-Sale Site Spawns A Cottage Industry (Some of it Fraudulent)
Copycats galore are rushing to cash in on the success of milliondollarhomepage.com, and their pixel-selling approaches range from Ponzi-style get-rich-quick schemes to clever knockoffs promoting real estate.
W. David Gardner, "Pixels-For-Sale Site Spawns A Cottage Industry," InformationWeek, January 17, 2006 --- http://www.informationweek.com/story/showArticle.jhtml?articleID=177101002

Airlines:  Talk About a Distressed Industry
Two-thirds of the U.S. airline industry is in bankruptcy court. Some $10 billion in pension liabilities will be thrust onto taxpayers if Delta and Northwest flip their pensions to the government's Pension Benefit Guaranty Corporation, as United and US Airways have already done. So when Delta and Northwest propose a way to help themselves out of their current mess, you'd think that a supposedly deregulatory, pro-market Bush Administration would stand aside and allow them to proceed. But you'd be wrong.
"Flying Blind," The Wall Street Journal, January 18, 2006; Page A10 --- http://online.wsj.com/article/SB113755147201949303.html?mod=opinion&ojcontent=otep
Jensen Comment
Most airline companies like U.S. automobile manufacturing companies badly managed their entitlement programs for pensions and medical benefits, including post-retirement benefits.  Wise companies, like most colleges on TIAA-CREF, funded these costs each year rather than make promises they now cannot keep.  Airline companies also caved in to union demands for high salaries that are now being renegotiated under very stressful circumstances for both management and employees.  All this is taking place at a time when another leap in fuel prices is looming with Iran's nuclear standoff.  Then come the ripple effects which economists call multipliers.  If the airlines raise prices too high, people cancel vacation plans and the tourism industry in general takes a nosedive. 

Nike from the Inside:  Archives Help Businesses Learn from Mistakes
The documents, products and records a company keeps in its archive help it to create institutional memories -- good and bad. Nike turns to the shoes in its archives to be reminded of what worked -- and what didn't.
"Archives Help Businesses Learn from Mistakes," NPR Audio ---

"Combating Corporate Fraud," AccountingWeb, January 13, 2006 ---

The number of companies around the world that reported incidents of fraud increased 22 percent in the last two years, according to the 2005 biennial survey by PricewaterhouseCoopers (PwC), which interviewed more than 3,000 corporate officers in 34 countries. In England, a recent Ernst & Young survey of the Times Top 1000 indicated the average cost of each fraud exceeded $200,000. But fraud is not the only problem. There's also misconduct, unethical behavior, lying, falsification of records, sexual harassment, and drug and alcohol abuse.

PwC found that “accidental” ways of detecting fraud, such as calls to hotlines or tips from whistleblowers, accounted for more than a third of the cases. Internal audits were responsible for detecting fraud about 26 percent of the time.

Steven Skalak, Global Investigations Leader at PwC, told Reuters: "I think the investment in control systems is paying off and detecting more crime." The study found that companies with a larger number of controls could better determine the full impact of the fraud, uncovering three times as many losses as companies with fewer controls.

Many of the new and increased controls were generated through the passage of The Sarbanes-Oxley (SOX) Act of 2002, which made having confidential, anonymous reporting mechanisms a legal requirement for any publicly traded company. But private, government and non-profit organizations would be well advised to also create and implement this important tool.

While executives get the headlines, 43 percent of surveyed people admit to having engaged in at least one unethical act in the workplace in the last year, and 75 percent observed such an act and did nothing about it. Not spoken to the employee in question, not reported it, nothing. As much as we do not like to admit it, theft, fraud and malfeasance are common occurrences in companies. Unfortunately these practices exist in every level of the organization and irrespective of size or sector. Non-profits are stolen from in equal measure.

The Association of Certified Fraud Examiners 2002 Report to the Nation indicates, "the most common method for detecting occupational fraud is by a tip from an employee, customer, vendor or anonymous source." It additionally comments, "the presence of an anonymous reporting mechanism facilitates the reporting of wrongdoing and seems to have a recognizable effect in limiting fraud and losses."

The report concludes, "organizations with hotlines can cut their fraud losses by approximately 50 percent per scheme." To be effective, a confidential, anonymous reporting mechanism must be operated by an independent, third party. Employees are understandably hesitant and reluctant to report another employee. There is not only the fear of retaliation; there is the fear of retribution and of being ostracized by co-workers. In fact, in an independent survey, 54 percent gave this as the main reason for their silence.

There is also a concern if the incident involves management, or the person required to take the report or initiate the investigation. Employees must be confident in knowing they can report an incident effectively, confidentially and anonymously. Furthermore, statistics prove that an internal hotline or reporting mechanism is rarely perceived as truly anonymous.

You can become aware of and build upon the positive aspects of employee relations while proactively addressing and heading off potentially negative issues with Ethical Advocate’s confidential, anonymous reporting mechanisms and feedback system.

Confidential, anonymous reporting mechanisms serves as an early warning system, enabling organizations to react quickly to investigate issues, and often resolve problems prior to increased malfeasance, costly stealing, litigation, or negative publicity. Spending a few dollars early on can save untold dollars and valuable time. It also creates a culture of ethical behavior that over time will diminish the prospects of these actions.

When installed properly, confidential, anonymous reporting mechanisms can uncover a variety of information that can improve processes, resolve issues, and prevent catastrophic financial losses. Like a computer network and a website, an employee hotline was once just a good idea that top companies had adopted. Now it's a mandatory part of doing business.

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

Bob Jensen's threads on the importance of whistle blowing are at http://www.trinity.edu/rjensen/FraudConclusion.htm#WhistleBlowing

Bob Jensen's PowerPoint files on fraud are


I thank Dee Davidson at USC for forwarding this poem from
Financial Engineering Today (FET)
The Biweekly E-Mail Newsletter of Financial Engineering News (FEN)
 January 16th, 2006

That August day dawned crisp and clear,
A close-to-perfect atmosphere
For Refco’s vaunted IPO—
A splendid dog-and-pony show!

It was a story out of Dickens,
How Friedman sold those rotten chickens,
Was jailed, then pardoned by LBJ,
And lived to fight another day.

Returning to the Hawkeye State
He climbed atop an orange crate
And with an eerie expertise
He began to trade commodities.

Ray Friedman, living by his wits,
Came to rule the trading pits.
Now, Refco had a bag of tricks—
There was that mess in ‘96,

Another lapse in ‘99,
A multi-million-dollar fine.
And more—indeed, a fleet of angry cries
From CFTC’s enforcement guys.

Bob Jensen's threads on credit derivatives and credit risk swaps are under the C-Terms at http://www.trinity.edu/rjensen/acct5341/speakers/133glosf.htm#C-Terms


"IT Confidential: Sex Sells, But Not Like It Used To," by John Soat,  InformationWeek, Jan 16, 2006 --- http://www.informationweek.com/story/showArticle.jhtml?articleID=177100249

Sex sells. It's an axiom of marketing and business. The fact that sex helps sell technology has been a truism since at least the early days of videotape technology. Consumers of pornography drove the market for videotape machines, the reasoning goes. Ditto for the Internet: Porno fans drove the explosion of Internet content and the acceptance of Web browsers and streaming media.

I was reminded of this conventional wisdom at the recent Consumer Electronics Show in Las Vegas. Simultaneous with, and adjacent to, CES was the Adult Entertainment Expo, a conference for people involved and/or interested in what's new and exciting (so to speak) in the "adult" industry, including new media technology. I didn't attend the Adult Entertainment Expo (bosses, please note)--I was too busy doing my job, interviewing sources, perusing the CES booths, and putting together video segments for The News Show--so I can't report on what was featured there.

But I thought about it, and what I thought was this: If the axiom that "adult entertainment" drives the acceptance of technology was ever true, it's not any more. Sex didn't drive the phenomenal acceptance of the cell phone, interpersonal communication and convenience did. And while there continues to be noise about a market for adult entertainment over cell phones, it'll be a very minor revenue stream at best. The same goes for the iPod. Sex didn't sell the handheld digital music player, music did, preceded by the conversion to digital media and the new modes of entertainment and the new business models created by it.

Still, sex does play a role in the market for new digital media. I was reminded of that when I stopped by Sony's huge booth at CES. Poor Sony. The inventor of the Walkman and a pioneer in VCR technology, the "One And Only" company has been taking a beating in the market, and in consumer perception, at the hands of Apple (iPod) and Microsoft (Xbox 360). But Sony's booth was very well attended, especially the areas showing presentations about Sony's cell-phone products and its next-generation video-game player, PlayStation 3.

The audience for the cell-phone demonstration I witnessed was predominantly female, and the continuously running PlayStation 3 preview was packed with men. Was either audience exclusively one sex or the other? No. But the makeup of each was unmistakable. Now, I know I have to be careful what conclusions I draw. Is it that men are visually oriented and women oriented to sound? Or that women like to communicate while men like to blow stuff up? There may be some truth in both, but I'm not a behavioral scientist or sociologist, so I am loath even to speculate.

What I can say is that the 150,000-plus attendees at CES bore witness to the digital revolution reaching into every level of society. And it isn't being driven by the small subset that attended the Adult Entertain Expo, or the technology on display there. Not that I would know what that was.

Dr. Phil Test --- http://www.strangecosmos.com/content/item/25427.html 

All About Grandmas (this one’s for you Amy)

Forwarded by Barb Hessel

Grandmas' are Moms with lots of frosting. ~Author Unknown~

What a bargain grandchildren are! I give them my loose change, and they give me a million dollars worth of pleasure. ~Gene Perret~

Grandmothers' are just "antique" little girls. ~Author Unknown~

Perfect love sometimes does not come until the first grandchild. ~Welsh Proverb~

Never have children, only grandchildren. ~Gore Vidal~

When grandparents enter the door, discipline flies out the window. ~Ogden Nash~

Grandma always made you feel she had been waiting to see just you all day and now the day was complete. ~Marcy DeMaree~

Grandmas' never run out of hu gs or cookies! ~Author Unknown~

Grandmas' hold our tiny hands for just a little while, but our hearts forever. ~Author Unknown~

If I had known how wonderful it would be to have grandchildren, I'd have had them first. ~Lois Wyse~

My grand kids believe I'm the oldest thing in the world. And after two or three hours with them, I believe it, too. ~Gene Perret~

My Grandmother is over eighty and still doesn't need glasses. Drinks right out of the bottle. ~Henry Youngman~

Grandchildren are God's way of compensating us for growing old. ~Mary H. Waldrip~

You do not really understand something unless you can explain it to your Grandmother. ~Proverb~

An hour with your grandchildren can make you feel young again. Anything longer than that, and you start to age quickly. ~Gene Perret~

The best baby-sitters, of course, are the baby's grandparents. You feel completely comfortable entrusting your b aby to them for long periods, which is why most grandparents flee to Florida or Arizona. ~Arthor Unknown~

Grandmother-grandchild relationships are simple. Grandmas are short on criticism and long on love. ~Author Unknown~

Nobody can do for little children what grandparents do. Grandparents sort of sprinkle stardust over the lives of little children. ~Alex Haley~

A grandparent is old on the outside but young on the inside. ~Author Unknown~

One of the most powerful handclasps is that of a new grandbaby around the finger of a Grandfather. ~Joy Hargrove~

It's amazing how grandparents' seem so young once you become one. ~Author Unknown~

Grandchildren don't make a man feel old; it's the knowledge that he's married to a Grandmother. ~G. Norman Collie~

Grandparents' are similar to a piece of string - handy to have around and easily wrapped around the fingers of their grandchildren. ~Author Unknown~

I want to die in my sleep like my Grandfather - not screaming and yelling like the passengers in his car. ~Wil Shriner~

A Grandmother pretends she doesn't know who you are on Halloween. ~Author Unknown~


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