Tidbits on February 20, 2006
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

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/.

Internet News (The News Show) --- http://www.thenewsshow.tv/daily/

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

Share your own videos on the Web and see what others are sharing
YouTube --- http://www.youtube.com/
"Instantly find and watch 1000's of fast streaming videos":  (I don't know how you do that "instantly.")
Also see (and listen) to a review of YouTube by NPR at http://www.npr.org/templates/story/story.php?storyId=5207368

How not to block pop-up advertisements
Funny video about technical support from India

George Wright informed me about this great site
Check out eBaum's World for great animations, product advertisement videos, and other entertainment --- http://www.ebaumsworld.com/flash/honda-ad.html

Clean Your Machine and Internet News --- http://www.thenewsshow.tv/daily/v3.jhtml?episode=20060216&autoplay=true

Internet News (The News Show) --- http://www.thenewsshow.tv/daily/

The Dynamic Duo's PC Buying Guide --- http://www.pcworld.com/digitalduo/video/0,segid,125,00.asp#
Wait for the 30 second commercial to end.

MovieBeam offers 1st high-definition movie rentals
The Washington Post, February 14, 2006 ---
Click Here

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

Back to the Cold War with Tom Leher --- http://www.trinity.edu/rjensen/TomLehrerMP3.htm

From Jesse
Holding All My Love
--- http://www.jessiesweb.com/holding.htm 
If the sound does not commence after 30 seconds, scroll to the bottom of the page and turn it on.

Common Place (Jazz featuring the famous John Coltrane) ---

From NPR
Rosanne Cash: 'Black Cadillac' --- http://www.npr.org/templates/story/story.php?storyId=5174901
(Scroll down for the samples.)

New from Jesse
Old Hippie --- http://www.jessiesweb.com/oldhippie.htm
If the sound does not commence after 30 seconds, scroll to the bottom of the page and turn it on.
Then scroll back to the top for the picture and menu.

From NPR
Daniel Bernard Roumain's 'Dred Violin' --- http://www.npr.org/templates/story/story.php?storyId=5191628
(Scroll down for the selections.)


Photographs and Art

Fallaci Beheaded (a very controversial exhibit in Milan) --- http://www.frontpagemag.com/Articles/Printable.asp?ID=21265
Also see http://sapere.virgilio.it/gallery/giuseppe_veneziano/

Whitney ARTPORT:
The Whitney Museum Portal to Net Art ---  http://artport.whitney.org/

Framing Canada: A Photographic Memory --- http://www.collectionscanada.ca/framingcanada/

The Mountaineers Collection (from the University of Washington) http://content.lib.washington.edu/mtnweb/index.html

From NPR
Indonesia's isolated Foja Mountains
Click on "View Gallery" at http://www.npr.org/templates/story/story.php?storyId=5193053
Also see http://physorg.com/news10606.html

Snow Crystals from Caltech --- http://www.its.caltech.edu/~atomic/snowcrystals/photos/photos.htm

Rene Asmussen Photography--- http://www.asmussenfoto.dk/start.html

Kleptography Tsunami Photographs --- The Devil's Dictionary --- http://www.kleptography.com/

eBaum's Pictures --- http://www.ebaumsworld.com/flash/honda-ad.html

Bahaus Museum of Design --- http://www.bauhaus.de/english/bauhaus1919/

Graphic Design from the 1920s and 1930s --- http://www.travelbrochuregraphics.com/

The Devil's Dictionary --- http://sunsite.berkeley.edu/Literature/Bierce/DevilsDictionary/

3D Murder Mystery --- http://www.murdermystery.com/vrml/

International Quilt Study Center --- http://www.quiltstudy.org/

Computer Analysis Suggests Paintings Are Not Pollocks --- http://snipurl.com/ArtComputerAnalysis

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

All About Famous People --- http://www.aboutfamouspeople.com/

This Month's Old News --- http://www.oldnewspublishing.com/

Kim - Rudyard Kipling (1865-1936) ---

Poetry Out Loud [multimedia] --- http://www.poetryoutloud.org/ 

Wisconsin Magazine of History --- http://www.wisconsinhistory.org/wmh/

"Apple Embeds Poem For Thieves In OS X:  The verse warns would-be pirates about their 'karma,' among other things," by Antone Gonsalves, InformationWeek, February 15, 2005 ---

The Silverado Squatters by  Robert Louis Stevenson (1850-1894) --- Click Here

Pudd'N'Head Wilson by Mark Twain (1835-1910) --- Click Here

This question which has to be asked is: Would the newspapers that published the offensive material about Islam also print cartoons mocking the Nazi holocaust or the destruction of the World Trade Centres? I think not.
Kevin Martin as quoted by Sigurd N Skirbekk, "Dialogue key to bridging cultural divide," Aljazeera, February 8, 2006 --- http://english.aljazeera.net/NR/exeres/6A50D011-7047-43C6-A60A-3C5B985BB70F.htm
Where Do Editorial Cartoonists Draw the Line? NPR's answer is at http://www.npr.org/templates/story/story.php?storyId=5198673
Bob Jensen's threads on racist cartooning are at http://www.trinity.edu/rjensen/hypocrisy.htm

So here's my question, and it's a simple one because I am a simple man: The New York Times will not print any of those Danish political cartoons that mock Islamic violence, but it will publish a picture of Mary, the mother of Jesus, covered with dung. What's up with that?
Bill O'Reilly, "Get the picture?" Jewish World Review, February 13, 2006 --- http://jewishworldreview.com/cols/oreilly021306.asp

Art is an investment of capital, culture an excuse.
Ennio Flaiano (1910-1972) --- http://snipurl.com/Ennio

Yes to coca, no to cocaine.
Bolivian President Evo Morales as quoted by Juan Feraro, "Bolivia's Knot: No to Cocaine, but Yes to Coca," The New York Times, February 12, 2006 --- Click here
Jensen Comment
Sigh! If we could only convert it into "high" flying jet fuel.

President George W. Bush's new budget proposes spending $5.9 billion to promote math in America. This might not be a bad idea, if only because politicians seemingly cannot count. This year, the president wants to spend $2.77 trillion, including record amounts of money for both domestic programs and national defense/homeland security.
Véronique de Rugy, "Remedial Math for the President:  The only thing missing from the 2007 budget is fiscal responsibility," Reason Magazine, February 7, 2006 --- http://www.reason.com/hod/vdr020706.shtml

An archaeologist is the best husband any woman can have; the older she gets, the more interested he is in her.
Agatha Christie (1890-1976) --- http://en.wikipedia.org/wiki/Agatha_Christie

The giants of the Internet were hauled before Congress yesterday, accused of colluding with China's secret police and censors to wield a "cyber sledgehammer of repression."
Suzanne Goldenberg, "Congress accuses Google of collusion," The Guardian, February 16, 2006 --- http://www.guardian.co.uk/china/story/0,,1710616,00.html
Also see "The Web and China:  Not So Simple," by Ben Elgin, Business Week,  February 15, 2006 --- Click Here

The tallest and biggest woman in the world lives in Holland. She is 7'4" and weighs 320
Sorry! Snopes says there's no such7'4" woman except in my dreams. The photographs are faked using near-dwarfs  ---

I Just Don't Look Good Naked Anymore --- http://www.goodolddogs.com/older.html

Fountain of Youth: Searching for Clues on How to Slow Down the Aging Process
"Q&A: Leonard Guarente The skinny on the fountain of youth," by David Rotman, MIT's Technology Review, February 8, 2006 --- http://www.technologyreview.com/BioTech/wtr_16008,312,p1.html

Lenny Guarente has spent much of the last two decades patiently chipping away at the genetic and biochemical underpinnings of the aging process, an area of research often plagued by extreme hyperbole and extravagant claims.

The MIT biologist is particularly focused on one tantalizing clue: for about 70 years, researchers have known that rats tend to live longer when fed a diet that is adequate in nutrition but very low in calories. While biologists are still unsure whether severe calorie restriction will have the same antiaging effect on humans, Guarente believes he and his fellow researchers have found the genes and a mechanism responsible for delaying the aging process -- at least in lower organisms.

Technology Review: If all goes well with antiaging research, what might be possible in five to 10 years?

Leonard Guarente: I hope in 10 years that we are way down the road of drug discovery in finding compounds that will deliver at least some of the benefits of calorie restriction. And I think SIR2 is going to be one of the important targets that we want to go after with drugs.

TR: That's a gene you have identified as being involved in aging, isn't it?

LG: We definitely think it is involved in the aging process. In particular, it seems to be involved in sensing caloric intake and asserting effects on cells to adjust life span. We think calorie restriction is a tremendous opportunity for us to intervene pharmacologically and have a positive impact on human health.

TR: So people won't be going on a special diet to get the effects of calorie restriction, they'll take a drug?

LG: I think so, because the amount of calories you would be taking in to get the benefits is rather a severe diet, about 1,000 to 1,200 calories a day. And most people who have tried this diet find it unpleasant. It makes them cold, it makes them hungry, they're irritable, and I think compliance would be very difficult. So, the idea is to understand what this diet does in an effort to develop drugs that would hit at least some of the targets and deliver at least some of the benefits.

TR: You're talking about treating specific diseases, not the aging process.

LG: The big idea here is that there is a close connection between aging itself and diseases of aging. If one had a favorable impact on the underlying aging process, diseases of aging would also be forestalled. And those diseases would include cancer, diabetes, cardiovascular disease, and neurodegenerative diseases -- really major diseases.

Continued in article

Inside the Brain: An Interactive Tour --- http://www.alz.org/brain/overview.asp 

"MIT researcher explains how rats think," PhysOrg, February 12, 2006 --- http://www.physorg.com/news10796.html

Stanford University's take on how the head bone's connected to back bone, the back bone's ...
A team of Stanford researchers has identified a specific gene that is necessary for the development of connections betwe

en the brain and the spinal cord. The findings, published in the Proceedings of the National Academy of Sciences (PNAS) and presented at the annual meeting of the American College of Neuropsychopharmacology in December, could be critical for understanding the development of the human brain and treating spinal cord injuries, said biologist Susan McConnell, the Susan B. Ford Professor and senior author of the study.
"Scientists identify gene needed for brain, cord connections," Stanford Report, January 11, 2006 --- http://news-service.stanford.edu/news/2006/january11/mcconnell-011106.html 
Jensen Comment
But the connection bypasses the spinal cord in the case of men.

Bullied Mice Show Brain Reacts to Stress
Finding that may help research into depression and other mental illnesses

Any bully's victim knows the experience can cause lingering fear. Now scientists watching big mice intimidate small ones have discovered the stress spurs genetic changes in the brain — a finding that may help research into depression and other mental illnesses. The experiment suggests a part of the brain linked to addiction also plays a previously unsuspected role in illnesses characterized by chronic anxiety and social withdrawal, Texas researchers report Thursday in the journal Science.
Lauran Neergaard, "Bullied Mice Show Brain Reacts to Stress," Yahoo News, February 9, 2006 --- http://news.yahoo.com/s/ap/20060209/ap_on_sc/bullied_mice

Research suggests that people with higher educational levels may be able to delay the onset of Alzheimer's disease. However, if and when symptoms do appear, cognitive decline appears to happen faster in better-educated compared to less-educated people, new research also suggests.
Amanda Gardner, "Alzheimer's Progresses More Quickly in the Highly Educated," Yahoo News, February 15, 2006 ---
http://news.yahoo.com/s/hsn/20060216/hl_hsn/alzheimersprogressesmorequicklyinthehighlyeducated I've forgotten more than you ever knew
Carol Muller in Opinion Journal on February 19, 2006 suggests that this is simply an example of the claim:  "I've forgotten more than you ever knew."

Too dumb for opera and too smart for Nascar
A friend of Phil Cooley's suggests that this leaves many of us unable to fully delay the onset of Alzheimer's disease but able to slow down the cognitive decline more than Einstein. He says: "Most of us are too dumb for opera and too smart for Nascar."

Wikipedia's new disclaimer clause
When I looked up the Wikipedia link to "opera" above I noticed Wikipedia's new disclaimer. Note that Wikipedia allows anybody in the world to add to and edit the Wikipedia modules without prior permission. This extreme degree of open sharing leads to some problems, but in the case of Wikipedia the good from open sharing far outweighs the bad in terms of the vast amount of useful content to opera lovers, Nascar lovers, and all of the rest of us somewhere in the middle. The new Wikipedia disclaimer reads as follows at http://en.wikipedia.org/wiki/Opera

To meet Wikipedia's quality standards and appeal to a wider international audience, this article may require cleanup. The examples and perspective in this article may not represent a worldwide view.

Please improve the article or discuss the issue on the talk page.

This also brings up a question copyright violations in Wikipedia
Many Wikipedia modules have pictures such as the picture of The foyer of Charles Garnier's Opéra, Paris, opened 1875 ---  http://en.wikipedia.org/wiki/Opera

Since anybody can add to Wikipedia modules, who monitors copyright violations? Rules for adding to or otherwise edition modules are given at http://en.wikipedia.org/wiki/Wikipedia:Introduction

It's impossible for Wikipedia to check for plagiarism of copyrighted material on the thousands of modules that are updated or created daily from anywhere in the world.

I cannot find a way to paste in pictures when I click on "Edit this Page," but I certainly can type in copyrighted text.It appears that only Wikipedia itself can add photographs and artwork. That's probably a good idea in anonymous open sharing.

Jensen Question
How did I get to the above Wikipedia discussion after starting with a piece about Alzheimer's disease?
I can't remember how I got to here!

Wikis At Work
Wikis can bring a sense of involvement and innovation to an organization--if they're implemented wisely. Here's how Nokia, the Canadian Meteorological Center, and Angel.com are putting wikis to work.
Ezra Goodnoe, "Wikis At Work," InternetWeek, February 3, 2006 ---

Unlike Canada and most other nations, the U.S. has a "fair use" clause in copyright law to promote education.  But now that clause will get a closer examination
But fair use has been carrying a heavy load lately, and it’s starting to show its limitations. Over the last few decades and especially amid the recent “copyright wars,” a powerful new philosophy has emerged: Rather than seeing copyright as a careful balance between the interests of private owners and the public, powerful content industries have argued that robustly protecting private interests is always the best way to serve the public. It’s the trickle-down theory of knowledge: Give the power to the producers and get out of the way, and it will eventually get to everyone who needs it. And digital technologies have handed copyright owners further power to regulate the use of their work, to further commodify information in ways never before imagined.
Tarleton Gillespie , "Everything to Everyone," Inside Higher Ed, January 27, 2006 --- http://www.insidehighered.com/views/2006/01/27/gillespie

 "Google's Private Lives:  Its new desktop search application would make your personal files available for government searches without your knowledge," by Dylan Tweney, MIT's Technology Review, February 17, 2006 --- http://www.technologyreview.com/InfoTech/wtr_16364,300,p1.html

Inside A Spyware Producer:  What's the view from everybody's desk?

Answer:  A Television Screen
As I wander the halls of the 180solutions mother ship in Bellevue, Wash., I notice that each of the company's departments is fitted with large, wall-mounted plasma screen televisions that display graphs charting 180's daily and weekly sales and revenue numbers. The display nearest the marketing department showed that 180 pulled in more than $1 million in the past week alone serving ads to people who have its adware installed on their computers. Today's estimated revenue is slightly more than $100,000; the graph showing how much the company has actually earned so far today reads $2,966, but then again it is just after 10 a.m.

Brian Krebs, "Interview with 180Solutions' CEO," The Washington Post, February 17, 2006 --- http://blog.washingtonpost.com/securityfix/

Jensen Comment
I find it ironic that this spyware company in located in Bellevue, which is also the headquarters of Microsoft Corporation. I wonder how many Microsoft insiders were pirated (a good word in this case) from Microsoft?

What is Apple Corporation's secret poem and where does it lay hidden?

"Apple Embeds Poem For Thieves In OS X:  The verse warns would-be pirates about their 'karma,' among other things," by Antone Gonsalves, InformationWeek, February 15, 2005 ---


The new book that the mainstream media prefers to ignore because it's politically incorrect

"Insider's Book Should Blow Lid Off WMD Debate," by Doug Patton, Post Chronicle, February 13, 2006 --- http://www.postchronicle.com/commentary/article_2126490.shtml

Gen. Sada has just published a book entitled "Saddam's Secrets." In it, he describes his experiences as an Iraqi Air Force general and Saddam advisor who frequently told the Iraqi dictator the truth when others would not, and how God protected him when he did so. He writes about saving captured coalition pilots from certain death at the hands of one of Saddam's bloodthirsty sons, Qusay, who wanted to kill them. He tells of how he convinced Saddam that attacking Israel with chemical weapons at the time of the first Gulf War was folly that would bring nuclear holocaust to the Middle East.

But most significantly, Sada's book reveals information that should blow the lid off the whole debate over Iraq's weapons of mass destruction. Remember those WMDs that supposedly don't exist? Well, according to the general, they not only did exist but still do - in Syria.

Excerpts from chapter ten:

"Saddam had ordered our weapons teams to hide the WMDs in places no military commander or United Nations weapons inspector would expect to find them. So they hid them in schools, private homes, banks, business offices, and even on trucks that were kept constantly moving back and forth from one end of the country to the other. And then fate stepped in.

"On June 4, 2002, a three-mile-long irrigation dam, which had been drawing water from the Orontes River in the northwestern district of Zeyzoun, Syria, collapsed, inundating three small villages and destroying scores of homes.

"...When Syrian president Bashar al-Assad asked for help from Jordan and Iraq, Saddam knew what he would do. For him, the disaster in Syria was a gift, and there, posing as shipments of supplies and equipment sent from Iraq to aid the relief effort, were Iraq's WMDs.

"...Eventually there were fifty-six sorties. Commercial 747s and 727s moved these things out of the country...Instead of using military vehicles or aircraft which would have been apprehended and searched by coalition forces, Saddam's agents had used the civilian airlines.

"...In addition to the shipments that went by air, there were also truckloads of weapons, chemicals, and other supplies that were taken into Syria at that time...Saddam was convinced that commercial trucks would pass right through security checkpoints on the borders without raising alarms, and they did, without drawing the attention of American and international satellite observers."

Gen. Sada says that a plot to kill thousands of people in Amman, Jordan, using these same weapons, has since been foiled, thus indicating that they have fallen into the hands of al-Qaida.

Watch for the national media to begin their reluctant coverage of this story. Fox News and talk radio will force them to cover it. And since Sada's documentation is reportedly being examined by the House Select Committee on Intelligence, chaired by U.S. Rep. Pete Hoekstra, R-Mich., they can't ignore it forever. Or can they?

Firm Touts 'Dick Tracy' Video WristwatchTEL AVIV, Israel — Tadiran Communications has developed new communications technology that delivers video to a tiny receiver small enough to fit in a wristwatch. The first application is to develop a receiver for the Israeli army that would allow troops to see what's over the next hill. The three-inch, wristwatch-sized LCD screen attached to the wrist enables ground troops and pilots to view real-time video images taken by helicopters and drones. The LCD screen displays color video that is beamed directly from drones at 30 frames per second. The system also includes small reception units installed on aircraft or carried in soldiers' vests. Itzhak Beni, CEO of Tadiran Electronic Systems, said the system, called V-Rambo, gives soldiers an aerial view of the battlefield, which is particularly important in a dense urban landscape where troops may not have a clear line of sight.
"Firm Touts 'Dick Tracy' Video Wristwatch," InternetWeek, February 10, 2006 --- http://www.internetweek.cmp.com/showArticle.jhtml?articleId=179103419

FDA issues strong warnings for attention deficit/hyperactivity disorder, or ADHD drug disclosures
A Food and Drug Administration advisory panel on Thursday narrowly voted to recommend putting the strongest type of warning possible on widely prescribed stimulant drugs for attention deficit/hyperactivity disorder, or ADHD.
Rita Rubin, "Warnings advised on ADHD drugs FDA committee urges strongest notification," USA Today, February 10, 2006 --- http://www.usatoday.com/printedition/news/index.htm
Jensen Comment
Another thing that burns my bottom are the adds for over-the-counter memory enhancing pills. I think these are garbage. Tis far better that you stay young and sleep well. Staying young's the hard part!

What accounts of the rise in violent crimes in the U.S.?
NYT off-leads a deeply-reported piece on a rise in violent crime rates in several cities. Although historic crime centers like New York and Los Angeles have enjoyed relative peace in recent years, smaller cities like Milwaukee, Boston, and San Francisco have faced surges in violent behavior. While some blame relaxed gun laws and revolving-door justice, police officials in the various cities point instead to a generally bad-tempered, quick-triggered populace—'"the rage thing,'" Milwaukee's police chief calls it.
February 12, 2006 --- http://www.slate.com/id/2136036/

Is the PCAOB illegal?

February 15, 2006 message from Dennis Beresford [dberesfo@TERRY.UGA.EDU]

Some of you may have seen the news item in the last few days that mentioned a suit claiming that the PCAOB is an illegal organization because it violates "the Constitution's separation of powers principles and the requirements of the Appointments Clause." The suit was brought by the Free Enterprise Fund, which is a not-for-profit organization that seeks to reduce the size of government, and Beckstead and Watts LLP, a Nevada CPA firm whose practices have been challenged by the PCAOB in its inspection program.

I contacted the Free Enterprise Fund and they were kind enough to give me a link to the actual complaint -

http://www.feinstitute.org/pdfs/FEF v  PCAOB Complaint.pdf 

It is an interesting read. If nothing else, it is an excellent summary of the process by which the PCAOB was established and its operating procedures. I plan to make it available to my MAcc students as an understanding of the PCAOB should be a part of their professional education.

Denny Beresford
University of Georgia

February 18, 2006 reply from Linda Kidwell, University of Wyoming [lkidwell@UWYO.EDU]


Thanks so much for doing the legwork. I had read the story on accountingweb.com, but I apprecaite getting the details. The original story led to an interesting discussion in class, since Kenneth Starr is one of the attorneys involved. I had to get past the initial knee-jerk response of "some people have nothing better to do," as well as the biases about Starr himself, and it turned into one of those rare occassions where the students were able to see two sides to an issue.

Thanks again!


Another Microsoft Goof?
"Microsoft Anti-Spyware Deleting Norton Anti-Virus," by Brian Krebs, The Washington Post, February 13, 2006 --- Click Here

Microsoft's Anti-Spyware program is causing troubles for people who also use Symantec's Norton Anti-Virus software; apparently, a recent update to Microsoft's anti-spyware application flags Norton as a password-stealing program and prompts users to remove it.

According to several different support threads over at Microsoft's user groups forum, the latest definitions file from Microsoft "(version 5805, 5807) detects Symantec Antivirus files as PWS.Bancos.A (Password Stealer)."

When Microsoft Anti-Spyware users remove the flagged Norton file as prompted, Symantec's product gets corrupted and no longer protects the user's machine. The Norton user then has to go through the Windows registry and delete multiple entries (registry editing is always a dicey affair that can quickly hose a system if the user doesn't know what he or she is doing) so that the program can be completely removed and re-installed.

I put in calls to Microsoft and to Symantec on this issue, but am still waiting to hear back from both companies.

Continued in article

National Climatic Data Center --- http://www.ncdc.noaa.gov/oa/ncdc.html

Bob Jensen's threads on almanacs --- http://www.trinity.edu/rjensen/Bookbob3.htm#Dictionaries

Bob Jensen's threads on economic statistics are at http://www.trinity.edu/rjensen/Bookbob1.htm#EconStatistics

What university received the most private gifts in 2005?
Hint:  It wasn't in the Ivy League

Private Giving to Colleges Hits Record Total
Contributions to American colleges and universities rose by 4.9 percent in 2005, to a total of $25.6 billion, the Council for Aid to Education said in a report Thursday. The total was the highest ever.
Doug Lederman, "Private Giving Hits Record Total," Inside Higher Ed, February 17, 2006 --- http://insidehighered.com/news/2006/02/17/gifts

Top 25 Institutions in Private Giving, 2005
Stanford U $603,585,914
U of Wisconsin at Madison 595,215,891
Harvard U 589,861,000
U of Pennsylvania 394,249,685
Cornell U 353,931,403
Columbia U 341,140,986
U of Southern California 331,754,481
Johns Hopkins U 323,100,408
Indiana U 301,060,946
U of California at San Francisco 292,932,382
Yale U 285,706,955
U of California at Los Angeles 281,552,472
Duke U 275,815,542
U of Minnesota 265,498,507
U of Washington 259,118,639
U of Michigan 251,353,272
New York U 247,126,717
Massachusetts Inst of Tech 206,007,428
Ohio State U 204,598,172
U of California, Berkeley 198,863,654
Purdue U 183,672,193
U of Chicago 180,462,601
U of North Carolina at Chapel Hill 179,300,321
U of Virginia 174,370,854
Princeton U 165,339,982

Other tables are provided in the article

Does college become pretty easy in Arizona if all the hard stuff personally offends you?
What if you find calculus just plain offensive because it depends upon the ether world of infinity?

When faculty leaders talk about the various versions of the Academic Bill of Rights circulating among state legislators, many single out a bill in Arizona as the worst of all. The legislation there would require public colleges to provide students with “alternative coursework” if a student finds the assigned material “personally offensive,” which is defined as something that “conflicts with the student’s beliefs or practices in sex, morality or religion.” On Wednesday, the bill starting moving, with the Senate Committee on Higher Education approving the measure — much to the dismay of professors in the state. The Arizona bill goes beyond the measures that have been pushed in other states — in fact it goes so far that David Horowitz, the ’60s radical turned conservative activist who has pushed the Academic Bill of Rights, opposes the measure. “It doesn’t respect the authority of the professor in the classroom,” he said. “This authority does not include the right to indoctrinate students or deny them access to texts with points of view that differ from the professor’s. But it does include the right to assign texts that make students feel uncomfortable.”
Scott Jaschik, "Avoid Whatever Offends You," Inside Higher Ed, February 17, 2006 --- http://insidehighered.com/news/2006/02/17/ariz

February 18, 2006 reply from Robin A. Alexander [alexande.robi@UWLAX.EDU]

Thanks. Now the tone of your post seems to criticize the student. I tend to put more responsibility on our culture, which I see as anti-intellectual and very pro-materialism. The students are just picking up what they have learned are the "preferred" values. Even universities pay star coaches more than star professors (not counting grants brought in by some of the latter). If you listen to most adults talking to young people the message I hear most often is: "study hard so you get good grades." Most animals are curious. Humans are especially so. The educational system as it is currently structured is as if designed to replace natural curiosity with external grade motivation. The problem with curiosity is that it is unruly. The student may become interested in something that isn't on the syllabus for this week. We still have an essential industrial-mechanical model of education where students, like products on a conveyor belt, are sent through a course that has a fixed schedule that applies to all students in the class regardless of their backgrounds, skills, interests, learning styles, aptitudes, etc. This is not a model that encourages joy in learning. The resulting behavior of students, that we continually criticize them for, is an absolutely logical and predictable result of the system we run them through.

Enough of rant for now. Sometime I hope to have the energy to write a more comprehensive analysis of our education system, but I'm not sure that will happen. For one thing, I don't see much of a "market" for it. Most people seem to want to tweak the system rather than try to understand and deal with its deep fundamental flaws.

Robin Alexander

February 20, 2006 reply from Paul Williams [williamsp@COMFS1.COM.NCSU.EDU]

When a friend asked Oscar Wilde to tone down his rhetoric during his "trial" because he might offend some people, his classic reply was: "Some people deserve to be offended." In that spirit, I ask rhetorically: Who elected the bozos in Arizona that are proposing such Dark Age legislation?


Pittsburgh panel has found that a professor there engaged in “research misbehavior”
A University of Pittsburgh panel has found that a professor there engaged in “research misbehavior” in his work with a discredited South Korean cloning researcher, The New York Times reported. Gerald P. Schatten, a biologist, was not implicated in the fabrications of Hwang Woo Suk, but the university found that he let himself be listed as a co-author without verifying the findings or taking responsibility for the data. The Times reported that Schatten was declining to comment on the findings.
Inside Higher Ed, February 13, 2006 --- http://www.insidehighered.com/news/2006/02/13/qt

The Vagina Monologues” declared inconsistent with the college’s values
Carlow University, a Roman Catholic institution in Pittsburgh, has barred “The Vagina Monologues” as inconsistent with the college’s values, The Pittsburgh Post-Gazette reported.
Inside Higher Ed, February 13, 2006 --- http://www.insidehighered.com/news/2006/02/13/qt

Why are less than 1% of all science and engineering doctoral graduates African Americ

"Minding the Student Client," by Daryl E. Chubin, Inside Higher Ed, February 13, 2006 --- http://www.insidehighered.com/views/2006/02/13/chubin 

The need to communicate is self-evident. In 2004, fewer than 500 African American citizens and permanent residents earned Ph.D.’s in science and engineering fields, not even 1 percent of the total awarded. The numbers in some disciplines are so tiny as to defy sensibility: 17 in computer and information science, 13 in physics, 10 in mathematics, zero in astronomy. Today the science and engineering workforce — like medicine, law, and business — barely resembles the rest of America. The pattern for African Americans, observed for over half a century, is particularly bleak.

Last summer, I asked 40 minority doctoral candidates about their experiences in a “talk back” session at the annual meeting of the Graduate Scholars Program of the David and Lucile Packard Foundation. Since 1992, Packard Scholars have been selected from among the premier graduates of historically black colleges and universities.

The discussion confirmed that — for these scholars at least — those who do enter graduate programs in the sciences often face pressures not experienced by their non-minority colleagues. “It’s not fun being a trailblazer in 2005,” said one scholar, “because there are certain things we should not have to deal with. When you already have the responsibility and expectation of class work, nobody wants to carry the burden of the entire race and deal with issues that should have been resolved a long time ago.”

Often, minority doctoral students in the sciences become PR spokespeople: “We are called upon to do a lot on diversity for the university. To sit on panels every time a black student is invited to the school ... to attend conferences, to take pictures for publications that show the diversity of the university. While we are doing these things, our counterparts are in the lab doing research and producing publications.... When a first-year student comes in, I want them to see another black face. But how do I maintain that research direction and focus? I have an extra burden not carried by my majority colleagues.”

And while many students are supportive of diversity efforts, they cannot help but feel conflicted about the competitive realities facing science grads. “Yeah, I wanted to be a trailblazer,” summarized one student, “but I also want the Nobel Prize in physics. I don’t want to trail blaze in race relations at the university. I want to focus on my research and come up with a new laser treatment for cancer, that’s my focus. I don’t want to have to deal with the other stuff. Let me be me, let me shine, get your foot off of my neck, let me do my work.”

The experiences voiced by the Packard Scholars are not unique. The AAAS Center for Advancing Science & Engineering Capacity was created to assist universities and colleges committed to improving the success of all students and faculty, especially those of color. The Packard Scholars reinforced much of what we’ve learned from our site visits, focus groups, and data reviews (for the center’s approach, see this article). Their insights are noted here, many in the scholars’ own voices.

              (See the article itself for the author's discussion under each of the following topics)

  • Outreach must penetrate the academic reward system.
  • Gender and racial bias is a reality.
  • In situations lacking a formal infrastructure for dealing with discrimination, students devise their own.
  • The student must focus on completing doctoral requirements. T
  • All kinds of institutions can be “minority serving.”
  • New Ph.D.’s underestimate the skills they possess.
  • This is about leadership — the overarching need to grow leaders.

The nation has invested in science and engineering since Sputnik — a half century — to advance its education, economic, workforce, and national security interests. When students are not recruited and nurtured to degree completion, we waste talent and material resources — in defiance of student demographics and to the detriment of the nation’s place in the world.

Daryl E. Chubin is director of the Center for Advancing Science & Engineering Capacity, at the American Association for the Advancement of Science.

What are tax increases that sound great in the U.S. media often wolves in sheep's (or should that be Donkey) clothing?

"The OPEC Protection Act," The Wall Street Journal, February 17, 2006; Page A12 --- http://online.wsj.com/article/SB114014611435676692.html?mod=opinion&ojcontent=otep

Now that President Bush has declared a national commitment to end our alleged addiction to foreign oil, naturally the first energy bill that Congress wants to enact this year would make America more dependent on foreign energy companies.

That would surely be the result if Congress passes two provisions buried in the Senate version of a tax bill now in House-Senate conference: One is a tax on oil company inventories, which is a disguised windfall profits tax on five big oil companies; the second would repeal the foreign tax credit for the same companies.

Democrats -- and Maine Republican Olympia Snowe -- promoted the provisions late last year as a way to punish the companies whose CEOs had defended their pricing policies before Congress. But the more you understand the details, the nuttier this looks. For example, the $4 billion to $5 billion windfall tax on inventories applies only to the reserves of U.S.-based oil producers (such as Exxon and Chevron), while foreign producers pay nada.

This is an energy policy only Arab oil sheiks could love, because it drives their production and profits up, at the expense of home-grown producers. When Congress last passed a windfall tax on oil in 1980, America's domestic crude oil production plunged and demand for foreign oil increased by almost 15%. We imposed a tax on ourselves and OPEC nations got the windfall.

Equally wacky is New York Senator Chuck Schumer's idea to deny the same companies the U.S. foreign tax credit -- a fixture of the corporate income tax since 1917. If this took effect, American oil companies would have to pay the U.S. corporate tax rate and the taxes in the country where it produces the oil. Almost no other nation in the world requires companies to pay a double tax on foreign profits.

So if Mr. Schumer has his way, U.S. oil companies would have to pay as much as a 25% higher tax on foreign-produced oil than if it were drilled from the ground by a French, Chinese or Danish firm. Mind you, the U.S. would still import the oil, but any profits from that oil would flow to foreign, rather than U.S., firms and investors.

Continued in article

"Bomb Buster for Iraq Hits Pentagon Snag," by Mark Mazzetti, Los Angeles Times, February 12, 2006 --- http://www.latimes.com/news/nationworld/world/la-fg-ied12feb12,0,288814.story?coll=la-home-headlines

A new high-tech vehicle that destroys roadside bombs has passed a series of U.S. military tests but has not yet been sent into battle, prompting charges that Pentagon bureaucracy is slowing the effort to protect American troops in Iraq.

Last April, Army Brig. Gen. Joseph Votel, the commander of a Pentagon task force in charge of finding ways to combat the makeshift bombs known as improvised explosive devices, or IEDs, endorsed development of the vehicle, called the Joint IED Neutralizer. The remote-controlled device blows up roadside bombs with a directed electrical charge, and based on Votel's assessment, then-deputy Defense Secretary Paul D. Wolfowitz recommended investing $30 million in research and sending prototypes to Iraq for testing.

But 10 months later — and after a prototype destroyed about 90% of the IEDs laid in its path during a battery of tests — not a single JIN has been shipped to Iraq.

To many in the military, the delay in deploying the vehicles, which resemble souped-up, armor-plated golf carts, is a case study in the Pentagon's inability to bypass cumbersome peacetime procedures to meet the urgent demands of troops in the field. More than half of U.S. combat deaths in Iraq have been caused by roadside bombs, and the number of such attacks nearly doubled last year compared with 2004.

The Pentagon has identified the improvised bomb problem as one of its top priorities. Two years ago, the top U.S. commander in the Middle East, Gen. John P. Abizaid, called for a "Manhattan Project" to cut down on roadside bombing casualties, but many believe that his level of concern has not been matched in Washington.

"There's a bureaucracy that really slows things down, and sometimes people don't have the same sense of urgency," said one officer involved in the effort to counter the bombs. "That's where my frustration comes in."

The officer declined to be identified for this article because he feared retribution from superiors.

Continued in article

"The Eccentric Revolutionaries Banned for decades in the Soviet Union, a subversive comedy finally comes to DVD," by Jesse Walker, Reason Magazine, February 2006 --- http://www.reason.com/0602/cr.jw.the.shtml

At some point in our lives, we’ve all waited in a line for so long that time seemed to stand still. In My Grandmother, a strange and wonderful silent comedy made in Soviet Georgia in 1929, this happens literally: As a “notorious idler and bureaucrat” cools his heels, everything around him slows to a crawl and finally freezes altogether.

But all is not lost. From atop a mountain, a member of “the Youth Communist League, our junior cavalry” hurls an enormous pen down the slope and, miraculously, into the office, where it pierces the bureaucrat’s chest, removes him from his job, and restarts the clock. For the rest of the movie, our now-unemployed protagonist will search for an older apparatchik willing to be his patron and to find him a new post. Along the way, there will be no shortage of surreal sequences, including a statue that comes to life and a cartoon that crawls out of the newspaper; there’s also slapstick aplenty—the central character is modeled on the American comedian Harold Lloyd—and sets inspired by expressionist and constructivist art.

But what’s especially striking is that Youth Communist cavalry. At a time when Stalin was imposing harsh new constraints on Soviet cinema, the boy’s intervention was clearly parody, not propaganda. If you doubt that, consider a scene later in the movie, when our antihero, applying for another job, is unable to speak to the bureaucrat behind the desk because the latter keeps disappearing and being replaced by someone new. “Directors are changed,” the narration informs us. “The job remains.” The film ends with the slogan, “Death to red tape, to sloppiness, to bureaucrats!”

It’s no surprise that the authorities immediately banned the film, which wasn’t widely seen until the ’70s and has only now been released on DVD in America. What’s amazing is that it was made at all.

My Grandmother was heavily influenced by eccentrism, a Russian movement indebted to both pop culture and the avant-garde. Its most obvious precursor was Dada—the eccentrics were known to disrupt plays with whistles and rattles—and it drew on native absurdist authors as well. But its chief inspirations were American. The Eccentric Manifesto, published in 1922, includes a list of the eccentrics’ “parents”; among them are jazz, boxing, “the cry of the auctioneer,” “the jacket of a cheap pulp thriller,” and “American song and dance routines,” the latter identified as their favorite form of ballet. The eccentrics loved vaudeville, advertisements, and machines; “the 200 volumes of German expressionism,” they wrote, “do not offer the expressivity of one sole circus poster.”

Continued in article

Twenty Years with 'The Reindeer People
The Eveny herders of Siberia depend on the reindeer for both physical and spiritual nourishment. Anthropologist Piers Vibetsky spent 20 years among them, and tells their story.
"Twenty Years with 'The Reindeer People'," NPR, February 11, 2006 ---

Colorful Lessons in 'How to Be a Good Dog'
Children's author Daniel Pinkwater finds Gail Page's illustrated book How to Be a Good Dog an engaging read. Pinkwater's canine friend Lulu has plenty to say on the subject, too.
"Colorful Lessons in 'How to Be a Good Dog'," NPR, February 11, 2006 ---

Preview of the forthcoming new Internet Explorer from Microsoft

"Webmonkey First Look: IE7 Preview," by W. T. Monkey, How Wired, February 9, 2006 --- http://www.hotwired.com/webmonkey/06/06/index3a.html 

The browser gods haven't been too kind to Microsoft the last couple of years.

Not only has the giant from Redmond been slow to update its Internet Explorer browser, but it has watched as other browsers gained momentum, piling on the features, integrating new technologies and stealing a large chunk of the MSIE user base.

With the Internet Explorer 7 Beta2 Preview, released last week, Microsoft is fighting back. This public beta is the first major update to the Internet Explorer browser that we've seen in quite some time (in a public release, anyway). It's obvious that Microsoft's browser team has been paying attention to the criticism directed at its product over the past few years. Most of the improvements — like tabbed browsing, RSS integration and improved security — are obvious and deliver exactly what we expected to see. Other enhancements are more subtle and brow-lifting.

Try it out for yourself. Keep in mind that IE7 Beta2 Preview is a technical beta meant for developers, so this isn't the most stable steed in the corral. Windows XP Service Pack 2 (SP2) is required. The final release is expected in the fall, and it will ship with installed versions of the Microsoft Vista Operating System.

We've had a chance to test drive the new IE7 Beta2 over the past few days. Overall, the browser is more robust and easier to use. We encountered a few things that caused concern, but we'll get to those in a minute. We'd like to start by highlighting some of the more significant user experience improvements.

Continued in article

European Training Foundation -- http://www.etf.eu.int/

Bob Jensen's threads on distance education and training alternatives are at http://www.trinity.edu/rjensen/Crossborder.htm

Software for keeping your own private diary

iDailyDiary 3.2 --- http://www.splinterware.com/products/idailydiary.htm

How to create your own private Web photo gallery

Ochiba 1.1 --- http://ochiba.x-maru.org/ 

Joan of Arc's ashes to go under French microscope
Philippe Charlier, the forensic scientist behind the project, told AFP that his team would spend six months analysing relics said to be from her pyre, including bone fragments, human tissue and wood. By studying the relics' biochemical and molecular makeup, they hope to precisely date and authenticate them but also perhaps to discover new facts about the French military heroine and Roman Catholic saint. A combination of carbon dating techniques and analysis of pollen traces will allow them to pinpoint the relics' age down to the exact year and month. "We will able to say: these are the remains of a woman who died in Rouen (in northern France), aged 19, who died in 1431 around May 30, and who was burned three times in the same day," Charlier said. If all of the above can be confirmed, he said, "we will know with near certainty that this is indeed Joan of Arc".
"Joan of Arc's ashes to go under French microscope," PhysOrg, February 13, 2006 --- http://physorg.com/news10807.html

Just Another Day on the Fraud Beat

"Executive Loses Case on Trading," by Gretchen Morgenson, The New York Times, February 11, 2006 --- http://www.nytimes.com/2006/02/11/business/11wall.html

Eliot Spitzer, the New York attorney general, sued the executive, Clark E. McLeod, and four other high-profile telecommunications executives in 2002, contending that they had steered investment banking business to Salomon Smith Barney in exchange for inflated ratings on their companies' stocks and hot new shares of other companies.

Mr. McLeod netted $9.96 million in profits on 34 stock allocations from 1997 to 2000, the court filings said. Salomon Smith Barney received more than $77 million in underwriting fees from McLeodUSA.

In a decision issued Thursday, Justice Richard B. Lowe III of New York State Supreme Court in Manhattan wrote that Mr. McLeod's acceptance of initial public offering shares from the same brokerage firm that his company used as an investment banker, a practice known as spinning, was "a sophisticated form of bribery."

Continued in article

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

Software that recognizes faces on your photographs
(after some training as to what face goes with what person)

"Filing Photos by Face," by Leslie Walker, The Washington Post, February 8, 2006 --- http://snipurl.com/WPFeb8

One of the best afternoon demos came from Riya, a company using face recognition and automated text-reading techniques to classify people's digital photo collections.

Its software uses image-analysis to index or "tag" photos on the fly. It tries to recognize faces and automatically label them as, say, your Uncle Rupert. Riya's software also reads text inside images, like any signs or words that appear on computer screens.

Riya chief executive Munjal Shah showed the audience how people can manually train Riya to recognize faces by uploading photos of that person to Riya's Web site and providing their name.

In the demo, Riya scanned his laptop to search for faces matching ones he'd uploaded of his son -- it even found one photo of Shah in which a framed photo of his son hung behind him on the wall.

Riya's service resides on the Web, which I gather means you have to upload your photos to a Flickr-like Web site in order for it to analyze your photos. The service is in a private testing now, but will open for public testing in two weeks, Shah said.

The Ria home page is at http://www.riya.com/

Jensen Comment
This reminds me of main frame computer software that I used to use to make Chernoff Faces made from multivariate data having up to 18 variables. Professor Chernoff was a former professor of mine who gave me his main frame computer program. One of the problems was subjectivity in clustering "similar faces." It is possible these days to make real faces rather than cartoon faces from multivariate data. I wonder if Ria software could be adapted to cluster similar faces?

Visualization of Multivariate Data (including faces) --- http://www.trinity.edu/rjensen/352wpvisual/000datavisualization.htm 

Facing Up to Politics
There was only one unforgettable moment, and that was in a cutaway shot, of Hillary Clinton, who simply must do something about her face. When the president joked that two people his father loves are turning 60 this year, himself and Bill Clinton--why does he think constant references to that relationship work for him?--it was Mrs. Clinton's job to look mildly amused, or pleasant, or relatively friendly, or nonhostile. Mrs. Clinton has two natural looks, the first being a dull and sated cynicism, the second the bright-eyed throaty chuckler who greets visiting rubes from Utica. The camera caught the first; by the time she realized she was the shot, she apparently didn't feel she could morph into the second. This canniest of politicians still cannot fake benignity.
Peggy Noonan commenting on video from the President's recent State of the Union Address --- http://www.opinionjournal.com/columnists/pnoonan/?id=110007905

Special Report on the Fall of Enron  --- http://www.chron.com/news/specials/enron/

Bob Jensen's threads on the Enron/Andersen scandals are at http://www.trinity.edu/rjensen/FraudEnron.htm

Bob Jensen's Enron Quiz is at http://www.trinity.edu/rjensen/FraudEnronQuiz.htm

Google Upgrades Desktop Software

In moves that "amount to a new operating system," according to a Gartner analyst, the company is introducing a different way of organizing, finding, and sharing information.

See InformationWeek, February 10, 2006 ---

From The Washington Post on February 10, 2006

To what did Amazon.com attribute its drop in fourth-quarter earnings?

A. Competition from Barnes and Noble
B. Larger workforce
C. Free-shipping incentives
D. Smaller inventory

"Internet Tops Consumer Complaints In New York State: There were more formal complaints during 2005 about Internet business than about cars, the New York Attorney General said," by Antone Gonsalves, InformationWeek, February 8, 2006 --- http://www.informationweek.com/showArticle.jhtml?articleID=179102448 

The Internet in 2005 drew the most consumer complaints in New York State, beating out issues related to credit and banking and automobiles, state Attorney General Eliot Spitzer said Wednesday.

In an analysis of 51,000 written consumer complaints, Spitzer's office found 7,723 related to the Internet, followed by 6,164 for credit and debt problems and identity theft; and 5, 514 related to automobiles.

"The Internet has become the new Main Street of our society," Spitzer said in a statement. "It has brought great benefit, but also new opportunities for the unscrupulous."

Typical Internet-related complaints involved non-delivery of goods, incorrect charges for shipped goods, auctions, spyware and spam.

Rounding out the top 10 issues based on number of consumer complaints were telecommunications, 3,372; services, 2,897; mail order, 2,558; retail sales, 2,475; home repair and construction, 2,355; travel, 2,075; and landlord/tenant, 2,012.

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

I wonder if admissions officers are puzzled when two or more essay submissions look suspiciously alike?

"B-Schools Take on Essay Consultants," by Rob Capriccioso, Inside Higher Ed, February 6, 2006 --- http://www.insidehighered.com/news/2006/02/07/bschool

“Vault is collecting successful admissions essays for top MBA programs, including Wharton — and will pay $40 for each main essay (main personal statement greater than 500 words), and $15 for each minor essay (secondary essay answering a specific question less than 500 words) that we accept for our admissions essay section.”

That message, recently sent out from a top company that helps students get into business schools, is enough to irk even the most experienced admissions officers at some the nation’s leading business schools.

“Some of our admissions counselors have gotten outraged,” says Thomas R. Caleel, director of MBA admissions at the Wharton School at the University of Pennsylvania. “We want students to be giving their real stories, not some ‘polished’ or even ‘over-polished’ versions of themselves.”

“Essays have to be meaningful per person,” he adds. “It might be helpful to see some successful essays, but in my mind, it might also be limiting. Someone might read one [of the consultant-produced essays] and think that their essays have to read the same way, in order to get in.”

Those sentiments are being expressed by an increasing number of business school officials who say that students shouldn’t have to pay exorbitant amounts of money to make themselves appear different than who they really are. While some officials plan to go on the offensive against firms that they find particularly egregious, others want to work more closely with consultants. Still others say that there is little they can do to prevent the phenomenon.

Deans at seven of the top American business schools are expected to address such issues at an upcoming gathering, according to a Monday report in The Boston Globe. In an effort to “remove the possibility of outside interference,” Derrick Bolton, director of admissions at the Stanford Graduate School of Business, told the paper that deans are considering making students complete their essays under supervision, providing different essays to students in the same applicant pool, and conducting more interviews and follow-up with references.

While the proliferation of admissions consultants of various sorts has frustrated officials in undergraduate admissions as well, especially at elite institutions, the steps being considered by business schools could amount to a much more aggressive stance against the application-consulting industry.

“Part of getting the best candidates is for them to be themselves during the admissions process,” says Caleel. “We really want to get to know the real person who is applying.” Wharton’s business school dean, Patrick Harker, is expected to be part of the group that will meet to discuss consultant issues.

While Vault officials could not be reached for comment on Monday, Alex Brown, a senior admissions counselor at ClearAdmit, in Philadelphia, says that not all consulting firms function the same way. “Some businesses are bad,” he says, “but the bulk of us, that’s not the way we operate.”

Continued in article

Jensen Questions
Can "consultants" for papers and books for tenure be far off (for much higher fees of course)?

Should a doctoral student be allowed to hire an editor to help write her dissertation?  If the answer is yes, should this also apply to any student writing a course project, take home exam, or term paper? --- http://www.trinity.edu/rjensen/Plagiarism.htm#Editors

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

Justice Department Claims Virginia Beach Police Math Exam Discriminates Against Blacks, Hispanics
A U.S. Justice Department investigation into hiring practices at the Virginia Beach Police Department has concluded that a math exam given to recruits discriminates against blacks and Hispanics. The math test is one of a handful of separately times and scored components of the National Police Officer Selection Test used to screen and select entry-level officers. The investigation found that between 2002 and 2005, about 85 percent of white applicants passed the math test, while 66 percent of Hispanic applicants and 59 percent of blacks passed. Virginia Beach demands that applicants score at least 70 percent to pass, which adversely...
"Justice Department Claims Virginia Beach Police Math Exam Discriminates Against Blacks, Hispanics," Channel 10 Wavy, February 9, 2006 --- http://www.wavy.com/Global/story.asp?S=4477572

"Bush's Deficit Math Sidesteps Some Big Outlays:  War, Medicare and Tax Cuts Loom Large as Factors Undermining Forecasts," by Jackie Calmes, The Wall Street Journal,  February 7, 2006; Page A2 --- http://online.wsj.com/article/SB113928330865266941.html?mod=todays_us_page_one

Rising claims for Social Security, Medicare and Medicaid -- the three big entitlement programs -- are the fastest-growing parts of the budget. But spending for the wars in Iraq and in Afghanistan, along with continuing relief to the hurricane-ravaged Gulf Coast states, are driving up the government's deficit estimates from what had been expected.

For the 2006 fiscal year, which ends Sept. 30, the $423 billion deficit forecast is wider than the administration's previous projection of $341 billion and swollen far beyond last year's actual $318 billion deficit. That $423 billion would be equal to 3.2% of gross domestic product, nearly a percentage point above the 40-year historical average, and up from last year's deficit of 2.6% of GDP.

Mr. Bush projects that his budget for the 2007 fiscal year, which starts Oct. 1, would reduce the deficit to $354 billion, back to 2.6% of GDP, assuming the economy continues growing and his policies are adopted. And in the final two fiscal years of Mr. Bush's presidency, the deficit would narrow to $208 billion, or 1.4% of GDP.

The president's 2004 campaign promise to halve the deficit had as its starting point his administration's own projection that the deficit would peak that year at 4.5% of GDP, a forecast that many observers considered high at the time. (The actual deficit was 3.6% of GDP.) Yesterday, Mr. Bolten said Mr. Bush was on track to do much better than he promised: A 2009 deficit equal to 1.4% of GDP would be well below half of the 2004 projection.

Rep. John Spratt of South Carolina, the senior Democrat on the House Budget Committee, said the administration's preliminary victory claim was "questionable at best" and, if realized, certainly would be "short lived."

As Mr. Spratt noted, current government projections assume Mr. Bush's first-term tax cuts would all expire by 2011. But Mr. Bush hopes to extend them, for a revenue loss put at $1.8 trillion over 10 years. Current forecasts also assume more middle-income Americans will be paying the "alternative minimum tax," which was intended for wealthy taxpayers who otherwise can use tax breaks to reduce or wipe out their income-tax liability. But the president and Congress want to fix or repeal the AMT. That also would reduce anticipated revenues in coming years -- just as the retirement of baby boomers is causing costs for Medicare, Medicaid and Social Security to explode.

Continued in article

"U.S. Cites Rise in Violence Along Border With Mexico," Rachel L. Swarns, The New York Times, February 11, 2006 --- http://snipurl.com/NYTFeb11

"A War in Mexico: Drug Runners Gun Down Journalists," by James C. McKinley, The New York Times, February 10, 2006 --- http://www.nytimes.com/2006/02/10/international/americas/10mexico.html

Things to Consider When Valuing Options

"How to “Excel” at Options Valuation," by Charles P. Baril, Luis Betancourt, and John W. Briggs, Journal of Accountancy, December 2005 --- http://www.aicpa.org/pubs/jofa/dec2005/baril.htm

Research shows that employees value options at a small fraction of their Black-Scholes value, because of the possibility that they will vest underwater. --- http://www.cfo.com/article.cfm/3014835

"Toting Up Stock Options," by Frederick Rose, Stanford Business, November 2004, pp. 21 --- http://www.gsb.stanford.edu/news/bmag/sbsm0411/feature_stockoptions.shtml 

How to value stock options in divorce proceedings --- http://www.optionanimation.com/MarlowHowToValueStockOptionsInDivorce.htm

How the courts value stock options --- http://www.divorcesource.com/research/edj/employee/96oct109.shtml

Search for the term options at http://www.financeprofessor.com/summaries/shortsummaries/FinanceProfessor_Corporate_Summaries.html

Bob Jensen's threads on accounting for employee stock options are at http://www.trinity.edu/rjensen/theory/sfas123/jensen01.htm

Real Options, Option Pricing Theory, and Arbitrage Pricing Theory 

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

"Remaking U.S. Military Strategy," by Thomas G. Mahnken, The Wall Street Journal, February 7, 2006 --- http://online.wsj.com/article/SB113926570383566501.html?mod=opinion&ojcontent=otep

The U.S. Department of Defense's Quadrennial Defense Review, released on Friday, presages a major shift in America's military strategy. Unlike in previous years, where the emphasis was on the "swift defeat" of adversaries, the U.S. is now focusing on adapting its forces to future challenges: a long war against Islamic extremists and a long-term competition with a rising China. In short, this document represents a milestone. And a welcome one, at that.

At its core, the QDR contains the most sophisticated discussion of strategy for defeating Islamic extremists the Bush administration has yet produced. It also offers the most cogent theory of victory for the Global War on Terrorism, arguing that the United States needs to eliminate the ability of terrorists to strike globally while working with local regimes to eliminate their ability to act locally. "Victory can only be achieved through the patient accumulation of quiet successes and the orchestration of all elements of national and international power," the report says.

Arguing that the U.S. is in the early phases of a long war with Islamic extremists, the report calls for the American military to strengthen its ability to wage a global counterinsurgency campaign. To do so, the Defense Department will expand Special Operations Forces by 15%; the Army will increase its Special Forces battalions by a third, the Navy will augment its elite Seals unit, the Marine Corps will create its own special operations command, and the Air Force will establish an unmanned aerial vehicle squadron to locate and target terrorists. Special Operations Forces will specialize in long-term, low-visibility operations in politically sensitive areas. Conventional forces will take on more of the characteristics of today's commandoes by acquiring greater language skills and regional expertise.

Although the report's emphasis on irregular warfare has justifiably stolen most of the headlines, another major theme is the need to position the U.S. for a long-term competition with China, the country described as having "the greatest potential to compete militarily with the United States." Here the tone is clear-headed rather than bellicose. China's rise and military modernization make it only prudent to think about how the U.S., including its military, can influence China's future in a way that supports regional stability. The U.S. will increase naval deployments and diversify its basing network in the Pacific. It will also boost the production of submarines to two a year by 2012, bolstering America's undersea warfare advantage.

Driven largely by China's growing military power, the report also calls for a major increase in U.S. surveillance and long-range strike capabilities. It will, for example, nearly double the ability of unmanned aerial vehicles to observe targets across the globe. The Air Force is accelerating the next-generation bomber by nearly two decades, itself a major achievement. The Navy will convert a small number of Trident submarine-launched nuclear ballistic missiles to carry precise conventional warheads.

The report also considers how to respond to less conventional threats, calling for a $1.5 billion investment to counter advanced biological weapons and the creation of special teams to find, track, and defuse nuclear bombs and other catastrophic weapons.

Continued in article

"Microsoft Tricks Hacker Into Jail," by Kevin Pousen, Wired News, January 28, 2006 --- http://www.wired.com/news/technology/0,70106-0.html?tw=wn_index_3

Nobody was ever arrested for leaking the secret source code for parts of the Windows operating system in 2004, but a hacker who sold a copy online afterward was sentenced to two years in federal prison Friday.

William "IllWill" Genovese, 29, will serve three years of supervised release following his prison term, during which he'll be subject to electronic monitoring through special software installed on his computer, under the terms handed down by federal Judge William Pauley in New York. He remains free on bail, and is scheduled to report to prison March 14.

Genovese ran a popular hacking-oriented community website called IllMob.org in February 2004 when two 200-MB files containing incomplete portions of the source code for the Windows 2000 and Windows NT operating systems hit the internet, flooding dodgy websites and peer-to-peer networks like some hard-core geek version of the Paris Hilton video.

Continued in article

An Amazing Honda Ad

February 7, 2006 message from George Wright [geo@LOYOLA.EDU]


I always look at your tidbits, but I've overlooked a few lately.

That's by way of apology if you've already covered this:

There are NO computer graphics or digital tricks in the film you are about to see. Everything you see really happened in real time, exactly as you see it. The film required 606 takes. On the first 605 takes, something, usually very minor, didn't work. They would then have to set the whole thing up again. The crew spent weeks shooting night and day.By the time it was over, they were ready to change professions.

The film cost 6 million dollars and took three months to complete, including a full engineering of the sequence. In addition, it's two minutes long so every time Honda airs the film on British television, they're shelling out enough enough to keep any one of us in clover for a lifetime. However, it is fast becoming the most downloaded advertisement in Internet history. Honda executives figure the ad will soon pay for itself simply in "free"viewing. (Honda isn't paying a dime to have you watch this commercial!) When the ad was pitched to senior executives, they signed off on it immediately without any hesitation -- including the costs.

There are six and only six handmade Accords in the world. To the horror of Honda engineers, the filmmakers disassembled two of them to make the film. Everything you see in the film (aside from the walls, floor, ramp, and complete Honda Accord is parts from those two cars. The voice-over at the end is Garrison Keillor.

When the ad was shown to Honda executives, they liked it and commented on how amazing computer graphics have gotten. They fell off their chairs when they found out it was for real. Oh ... about those funky windshield wipers: On the new Accords, the windshield wipers have water sensors and are designed to start functioning automatically as soon as they become wet.

It looks a bit odd in the commercial. As amazing as this is, the commercial is actually based on an earlier film from the 1970s called "How Things Move" by two Swiss self-destructing artifacts artists. Some sharp-eyed folks claim that tires rolling UPHILL necessarily require computer-generated effects. Not so. The sequence where the tires roll up a slope looks particularly impressive but is very simple. There is a weight in each tire and when the tire is knocked, the weight is displaced and in an attempt to rebalance itself, the tire rolls up the slope.



From The Wall Street Journal Accounting Weekly Review on January 27, 2006

TITLE: Google Stock-Sharing Plan may Bite Investors
REPORTER: Gregory Zuckerman
DATE: Jan 19, 2006
LINK: http://online.wsj.com/article/SB113763917137950549.html 
TOPICS: Accounting, Advanced Financial Accounting, Financial Accounting, Financial Statement Analysis, Stock Options

SUMMARY: Google has awarded an increasing number of 'performance-based stock units' (restricted shares and options) as its business grows. The article analyzes the impact of these issuances on future earnings. Questions focus on understanding the accounting for stock options, the use of that information for analysis presented in the article, and the FASB's concept statements on objectives of financial reporting and qualitative characteristics of financial information (particularly, predictive value).


1.) The author describes the issuances of employee stock options and restricted stock by Google. Based on the information presented in the article, summarize the accounting entries Google made .

2.) From where does the author obtain the information to forecast the expected impact of these stock and option issuances on Google's future earnings? To answer this question, access Google's most recent 10-Q filing (for the 3 quarters ended 9/30/2005 and filed on 11/14/2005, available on the SEC's web site at http://www.sec.gov/Archives/edgar/data/1288776/000119312505225524/d10q.htm  Specifically state where information that is presented in the article can be found.

3.) Robert Willens, a Lehman Brothers analyst, notes that compensation expenses for stock options and restricted stock could impact earnings negatively "unless the employees who are incentivized generate more than enough revenue to cover the cost." Explain this analyst's statement.

4.) The use of information from financial statements in the way that is done for this article exemplifies the concept of the predictive value of financial information identified in the Financial Accounting Standard's Board's Concept Statements. Explain how this is so, including a definition of "predictive value" as the phrase is used in the concept statements.

5.) Identify an objective of financial reporting in the FASB's Concept Statement No. 1 that is exemplified by this article; support your choice with an explanation.

Reviewed By: Judy Beckman, University of Rhode Island

Bob Jensen's threads on accounting for stock compensation are at http://www.trinity.edu/rjensen/theory/sfas123/jensen01.htm


Camera Server?

January 29, 2006 message from Roberta E. (Bobbi) Lee [relee301@VERIZON.NET]

Can anyone on the list share experience with a device called a "camera server"?

From what I've learned, these are self-contained units made of a camera with an ethernet connector. The unit plugs right into a small network, not through a PC computer. A computer anywhere on the network can then type in the unit's address to a browser window, and see the picture being taken by the camera at that moment.

From what I'm told, these are not the same as the "webcams" where you have to plug a webcam into a computer in order to save the picture. A camera server is supposed to work even with no computer attached to it. Naturally, you have to have a computer to SEE the picture, tho.

The ads say you can monitor a baby's room from the kitchen, or see who is at your front door from your bedroom (presumably if you have a wireless network in your home!). I would think it'd be handy to watch a class take an exam from the comfort of your office.

Someone told me these are baby replicas of the type of devices that let citizens monitor traffic on the web.

But at the prices I'm seeing these devices offered for (under $150), I have a hard time believing they deliver as promised.

I'd be interested in any experience you'd care to share.

R.E. (Bobbi) Lee
Retired (and loving it)


David Maister Launches Marketing Masterclass Series of Podcasts
This month, business guru David Maister launches the first in a series of unique, marketing podcasts for professional services firms. The first four of 14 podcasts will be available, free, on his web site, at www.davidmaister.com, beginning January 23. He will also be making the closing address at a live web conference hosted by Microsoft in tribute to the late Peter Drucker . . . Maister, a former Harvard Business School professor, is dedicated to assisting businesses promote and energize people to manage others more effectively – even when this may involve telling them things they don’t want to hear. The topics covered in the podcasts include: becoming a trusted adviser, negotiating success targets and giving advice to clients.
"David Maister Launches Marketing Masterclass Series of Podcasts," AccountingWeb, January 20, 2006 --- http://www.accountingweb.com/cgi-bin/item.cgi?id=101689

A big-time spammer is off the Web:  Selling phony Viagra on the Web landed him in jail
A man who sent billions of junk e-mails hawking online college degrees, sexually explicit Web sites and "generic Viagra" must pay more than $5 million in penalties to America Online Inc., a federal judge ruled. Christopher William Smith, of Prior Lake, Minn., was considered one of the world's worst spammers, operating under the name Rizler. He is now in a Minnesota jail awaiting trial on criminal charges that he violated federal drug laws while operating an online pharmacy.
Matthew Barakat, "AOL Wins $5M Judgment Against Spammer ," InformationWeek, January 26, 2006 --- http://snipurl.com/SpammerSmith

World Intellectual Property Organization --- http://www.wipo.int/portal/index.html.en

"In Google We Trust:  Internet users should think carefully before relying on Gmail," by Simson Garfinkel, MIT's Technology Review, January 2006 --- http://www.technologyreview.com/InfoTech/wtr_16005,308,p1.html

Google's Gmail raises important questions about the security and privacy of our personal information -- questions that should matter not just to users of the free Web-based e-mail system but to everyone who exchanges e-mail with Gmail users.

And since the technical underpinnings of Gmail might very well be the prototype for the next generation of desktop-computer applications, the answers to these questions potentially affect everyone.

But wait -- this is not another diatribe against the targeted advertisements Gmail shows while you read your mail. All of the worry surrounding that single issue has obscured a far more important one: data integrity and security. Gmail is so powerful, fast, and convenient that there's a huge incentive for you to keep all of your e-mail there. But there's a catch: Gmail makes no promise that a mail message you save today will still be there tomorrow -- nor that e-mail you delete today will be gone tomorrow. Using Gmail means placing a lot of trust in Google.

Continued in article

"Wireless Device Streams Yahoo Music to PCs, Stereos: Yahoo's music-subscription customers can get a $20 rebate from Yahoo for the Linksys product, which retails for around $100," by Antone Gonsalves, InformationWeek, January 30, 2006 --- http://www.informationweek.com/story/showArticle.jhtml?articleID=177104521


"Nortel Offers $2.4 Billion to Settle Lawsuits ," Ian Austen, The New York Times, February 9, 2006 --- http://www.nytimes.com/2006/02/09/business/09nortel.html

Nortel Networks, the troubled maker of telecommunications equipment, offered about $2.4 billion in cash and stock Wednesday to settle two class-action lawsuits over an accounting debacle two years ago.

The announcement was the latest in a series of steps taken by Mike S. Zafirovski, the company's chief executive, to strengthen Nortel. The company is recovering from the collapse of the technology bubble in 2000 and from accounting irregularities, among them reporting sales that had not yet been made, that led to the firing of seven of its top executives in 2004. The company later restated four years of results.

If the settlement is accepted, Nortel would pay the plaintiffs $575 million cash and issue shares equal to about 14.5 percent of its outstanding equity. Nortel will take charges totaling about $2.47 billion to cover the cost of the settlement in the fourth quarter, which it has not yet reported. The $575 million payment will come out of Nortel's cash reserves, which now total $3 billion.

Nortel, based in Brampton, Ontario, is not acknowledging any wrongdoing under the settlement proposal, nor would the deal have any impact on criminal and securities investigations of the company in the United States and Canada.

"Our intent is to achieve a fair resolution of these lawsuits and avoid a prolonged, uncertain and costly litigation process," Harry J. Pearce, Nortel's chairman, wrote in a statement. "A final settlement would remove a significant impediment to Nortel's future success and allow Mike Zafirovski and the Nortel team to move forward."

Continued in article

Nortel (NT :Nasdaq) this week joined a fast-growing string of public companies to say prior financial reports inflated real business trends - - - Nortel restate earnings for 2003 and earlier periods; Nortel already restated earnings for the past three years in October 2003
"Rash of Restatements Rattles," by K.C. Swanson, TheStreet.com, March 17, 2004 http://www.thestreet.com/tech/kcswanson/10149112.html 

Jensen Comment
Nortel's external auditor is Deloitte, an auditing firm that seems to have a lot of patience with repeated restatements by Nortel.
Question What is "cookie jar" accounting?

Answer from http://www.trinity.edu/rjensen/Fraud001.htm#Deloitte
Earnings management, often revenue reporting manipulation, that entails the use of reserves to smooth earnings volatility.

Canada-Based Nortel Accounting Cookie Jar Accounting Update: Details Mistakes, Says Executives Will Return Millions in Bonus Payments. Five directors, including Chairman Lynton Wilson and former ambassador James Blanchard, who is also a former Michigan governor, will step down.

When auditors get fired?
Network Associates fired PricewaterhouseCoopers, according to various news reports, after the auditor cited "material weakness" in its internal controls in the company's annual report
"Rash of Restatements Rattles," by K.C. Swanson, TheStreet.com, March 17, 2004 http://www.thestreet.com/tech/kcswanson/10149112.html 

When auditors quit?
Case in point: Last week Gateway (GTW:NYSE) said longtime auditor PricewaterhouseCoopers won't work for it anymore. PwC did the books back in 2000 and 2001 -- an era of aggressive accounting that still haunts Gateway, though it's now under different management.
"Rash of Restatements Rattles," by K.C. Swanson, TheStreet.com, March 17, 2004 http://www.thestreet.com/tech/kcswanson/10149112.html 

Bob Jensen's threads on cookie jar accounting --- http://www.trinity.edu/rjensen/ecommerce/eitf01.htm#CookieJar

Bob Jensen's threads on problems of auditing firms are at http://www.trinity.edu/rjensen/Fraud001.htm

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

Accounting Fraud Can Cost Billions
AIG is close to a deal involving a payment of at least $1.5 billion to resolve accounting fraud and other allegations with federal and state authorities. The expected agreement could be the largest finance-industry regulatory settlement with a single company in U.S. history.
Kara Scannell and Ian McDonald, "AIG Close to Deal To Settle Charges, Pay $1.5 Billion," The Wall Street Journal, February 6, 2006; Page C1 ---

Bob Jensen's threads on insurance company and mutual fund frauds are at

Netflix punishes its best customers

"Netflix Punishes Movie Lovers," by Antone Gonsalves, InternetWeek Newsletter, February 3, 2006

Nowhere but the Internet can you find a company that penalizes customers who like it too much. That's the case with Netflix, the online company that pioneered DVD movie rentals by mail, causing major headaches for brick-and-mortar operations like Blockbuster. While most businesses would kill to get more customers to buy products or use their services, Netflix punishes their heaviest users by making fewer movies available to them and delaying shipments.

Those who find this hard to believe, only have to read Netflix's Terms of Service, which reads, in part, "In determining priority for shipping and inventory allocation, we give priority to those members who receive the fewest DVDs through our service."

The reason for this less-than-customer-friendly policy is that Netflix makes more money off of the occasional user than from movie lovers who watch DVDs as soon as they get them, and then ship them back in Netflix's pre-paid envelope in order to get more movies. Since everyone pays the same amount each month, it's obvious why film buffs are Netflix's worst nightmare.

Continued in article

The Netflix home page is at http://www.netflix.com/

Jensen Comment
But don't despair, it's easy to hack into Netflix --- http://internetweek.cmp.com/showArticle.jhtml?articleID=178601092
I subscribed for a time to Blockbuster's rental service. It is very efficient and relatively inexpensive if you want to watch at least one movie per day. The DVD disks come in postage-paid return envelopes. But I found out that I soon ran out of choices that appealed to me --- www.blockbuster.com

Facing Up to Politics
There was only one unforgettable moment, and that was in a cutaway shot, of Hillary Clinton, who simply must do something about her face. When the president joked that two people his father loves are turning 60 this year, himself and Bill Clinton--why does he think constant references to that relationship work for him?--it was Mrs. Clinton's job to look mildly amused, or pleasant, or relatively friendly, or nonhostile. Mrs. Clinton has two natural looks, the first being a dull and sated cynicism, the second the bright-eyed throaty chuckler who greets visiting rubes from Utica. The camera caught the first; by the time she realized she was the shot, she apparently didn't feel she could morph into the second. This canniest of politicians still cannot fake benignity.
Peggy Noonan commenting on video from the President's recent State of the Union Address --- http://www.opinionjournal.com/columnists/pnoonan/?id=110007905

Disposable Income Calculator --- http://disposableincome.net/

Disposable Income
The pittance you have left after rent, food, clothes, insurance and dog food. It's how much you really have to spend on whatever you want.

Even though your community may ban billboards, it may be possible to put them on your flat room or a side of your roof not visible to the public from the ground. Now Google may pay you for the roof ad!

"Monetize Your Roof," by Joanna Glasner, Wired News, February 6, 2006 --- http://www.wired.com/news/technology/0,70138-0.html?tw=wn_index_15

Click on the aerial view of a cityscape on Google Earth or Microsoft's Live Local, and most of us don't discern much more than a cluttered expanse of buildings and car-lined streets.

But where others see a sprawl of empty rooftops, Colin Fitz-Gerald sees a cornucopia of unused advertising space.

Fitz-Gerald, who runs a roofing business in Cape Cod, Massachusetts, wants to make a business out of posting promotional messages on top of buildings. He's started a company, RoofShout.com, and is looking for roof owners and advertisers to bring his vision to fruition.

"I'm currently launching RoofShout.com with no money, no real experience running a business on the internet, and no real solid business plan," Fitz-Gerald said. "But I figure there's a lot of blank roofs and a lot of advertising that could go on the roofs."

Continued in article

Can U.S. Still Compete?
The buzzword "competitiveness" is back in the air, with President Bush proposing an American Competitiveness Initiative in his State of the Union address this month, and bipartisan legislation on a parallel track in the U.S. Senate. Both proposals would boost funds for basic research at agencies such as the Department of Energy and National Science Foundation. The Senate legislation was based on a National Innovation Initiative, produced by a Washington think tank called the Council on Competitiveness, which is led by CEOs, university presidents, and labor leaders. Their initiative was chaired by Craig Barrett, chairman of Intel, and Bill Brody, president of Johns Hopkins University.
David Talbot, "Can U.S. Still Compete? The modest federal increases for basic research are cheering those worried about the United States' innovation capacity," MIT's Technology Review, February 9, 2006 --- http://www.technologyreview.com/BizTech/wtr_16305,307,p1.html

Where are some terrorists recruited?
Sweden's security police, Säpo, is to broaden its fight against terrorism throughout Swedish society. With the help of informers in schools, the social services and associations, Säpo believes it will be able to track Muslim extremists who could be recruited to terrorism. "We must have more contacts in these environments," said the chief of the security police, Klas Bergenstrand, in an interview with the newspaper Sydsvenskan. Säpo is reacting to the experiences of terror attacks in Madrid two years ago and in London last summer. These attacks were staged by second-generation immigrants who lived apparently normal lives in Spain and the United Kingdom. The men behind the London bombings came from regular families in Leeds and Luton.
"Security police to hunt terrorists in Swedish schools," The Local from Sweden, January 24, 2006 --- http://www.thelocal.se/article.php?ID=2924&date=20060124&PHPSESSID=ef9ca5ca20404fa4d810c2b1c58763bc

100 violations here, another 100 there --- Pretty soon you're talking about bad athletics management
The National Collegiate Athletic Association on Wednesday placed Florida A&M University on four years’ probation and restricted financial aid awards in all 15 sports because of more than 200 rules violations committed over seven years.
Inside Higher Ed, February 2, 2006 --- http://www.insidehighered.com/news/2006/02/02/qt

American History
Benjamin Franklin: In His Own Words ---  http://www.loc.gov/exhibits/treasures/franklin-home.html

Is Oprah postmodern or not?
Indeed, by 2003, there were grounds to think that Oprah was not postmodern, but an alternative to postmodernity. So it was revealed when the first book-length study of the daytime diva appeared from Columbia University Press: Oprah Winfrey and the Glamour of Misery: An Essay on Popular Culture, by Eva Illouz, a professor of sociology and anthropology at Hebrew University of Jerusalem.“Far from confirming Fredric Jameson’s view that postmodern culture lacks emotionality or intensity because cultural products are disconnected from the people who produced them,” writes Illouz, “Oprah Winfrey suggests that both the meaning and the emotional intensity of her products are closely intertwined with her narrative authority.” Her programs, books, movies, magazine, and other cultural commodities all add up to “nothing less than a narrative work [able] to restore the coherence and unity of contemporary life.”
Scott McLeMee, "Dysfunction Junction, What’s Your Function?" Inside Higher Ed, February 2, 2006 --- http://www.insidehighered.com/views/2006/02/01/mclemee

Advice from President Clinton's Economic Advisor and Treasury Secretary from 1995 to 1999

"'We Must Change Policy Direction' by Robert Rubin, The Wall Street Journal, January 24, 2006; Page A20 --- http://online.wsj.com/article/SB113807289316854416.html?mod=opinion&ojcontent=otep

As I talk to public and private sector leaders from around the world, I am repeatedly struck by the powerful sense of mission held by the leaders of Asia's emerging market economies. They are making tough decisions to effectively promote competitiveness and growth. The result is large numbers of well-educated workers in low-wage and increasingly market-based environments (especially in China and India), connected to the U.S. by modern transportation and real time communications. This has created a competitive challenge of historic proportions which encompasses manufacturing and virtually all services electronically communicable.

We can meet this challenge and enjoy a bright future. Our economy has great strengths -- most particularly its long history of a true market-based structure, flexibility, relative openness to trade and immigration, and sheer size. These strengths can be especially beneficial when rapid technological development and continued global integration reward economies that are adaptable -- and punish those that are not. However, to reap those rewards, and to avoid the real possibility of great economic difficulty, we must re-establish our own seriousness of purpose about economic policy, and we must change policy direction on many fronts.

1) We should re-establish sound fiscal conditions for the intermediate term (the 10-year federal budget window) and put in place a real plan to get entitlements on a sound footing for the long term.

(2) We need a strong public investment program -- paid for, not funded by increased public borrowing -- to promote productivity growth, to help those dislocated by technology and trade, and to equip all citizens to share in our economic well-being and growth.

(3) We must pursue an international economic policy that continues global integration, especially multilaterally, and proactively addresses our other international economic interests, including combating global poverty.

(4) We should work toward a regulatory regime that meets our needs and sensibly weigh risks and rewards.

The long and sad history of U.S. presidents who pleaded for but never got us over our addiction for imported oil

"Presidential Energy," by Ronald Bailey, The Wall Street Journal, February 2, 2006; Page A10 --- http://online.wsj.com/article/SB113885042958962963.html?mod=opinion&ojcontent=otep

"America is addicted to oil," President Bush warned during his State of the Union address, vowing "to replace more than 75% of our oil imports from the Middle East by 2025." And since our 230 million cars and trucks burn two-thirds of the 20 million barrels of oil we consume daily, Mr. Bush solemnly declared, "We must also change how we power our automobiles." The cure for our addiction? Why, a government program, of course: the Advanced Energy Initiative. This new scheme would throw more tax dollars at research aimed at creating clean power plants and also cars powered by hydrogen, electricity and ethanol. Unfortunately, the past 35 years of failed presidential energy initiatives doesn't bode well for these proposals.

For example, during the 1973 Arab oil embargo -- which tripled the price of oil overnight -- Richard Nixon launched Project Independence, asserting, "In the year 1980, the United States will not be dependent on any other country for the energy we need to provide our jobs, to heat our homes, and to keep our transportation moving." Like Mr. Bush, Nixon also promised federal dollars to produce "an unconventionally powered, virtually pollution-free automobile within five years."

Gerald Ford moved the date for achieving American energy independence up to 1985. In 1975, Mr. Ford signed the Energy Policy and Conservation Act, which set federal standards for energy efficiency in new cars for the first time.

In 1977 Jimmy Carter notoriously declared energy independence an issue of such vital national interest that it was the "moral equivalent of war." In August of that year, Mr. Carter signed the law creating the U.S. Department of Energy, intended to manage America's ongoing energy crisis. In a nationally televised speech in July 1979, after the Iranian oil crisis doubled oil prices, Mr. Carter swore, "Beginning this moment, this nation will never use more foreign oil than we did in 1977 -- never." He proposed a sweeping $142 billion energy plan which would achieve energy independence by 1990, moving the date forward yet again. Mr. Carter also urged Americans to park their cars one day a week and take public transportation.

In 1991, in the prelude to the first Gulf War, George H.W. Bush announced a national energy strategy aimed at "reducing our dependence on foreign oil." He also funded the U.S. Advanced Battery Consortium -- a $260 million research project to develop lightweight battery systems for electric vehicles.

In 1992, Bill Clinton proposed a tax of 59.9 cents per BTU on crude oil to discourage dependence on foreign oil. Next year he launched the $1 billion Partnership for New Generation Vehicles with the Big Three automakers, aiming, by 2004, to produce a prototype car that was three times more fuel-efficient than conventional vehicles.

Now we return to the current administration. In May 2001, after California experienced a series of rolling blackouts, Dick Cheney's national energy task force starkly declared: "America in the year 2001 faces the most serious energy shortage since the oil embargoes of the 1970s." In his 2003 State of the Union message, President Bush pledged "to promote energy independence for our country." He also announced his $1.2 billion FreedomCAR proposal, to develop hydrogen-fueled vehicles.

But despite these bold proclamations, the only way we've ever cut back on imported oil is in response to higher prices. World oil prices peaked in real terms in 1980 at about $90 per barrel. In 1977, U.S. imports were 6.6 million barrels per day. By 1985, imports had been cut in half to 3.2 million barrels. Why? Simple economics: Higher prices boosted domestic production and reduced consumption. And despite more than 30 years of government-sponsored initiatives only about a half-million alternative fuel vehicles roam America's highways, and none are wholly electric or hydrogen powered. Today's higher prices will do far more to free us from dependence on foreign oil imports and spur energy technology innovation than any federal program ever will -- even a so-called Advanced Energy Initiative.

Mr. Bailey is science correspondent of Reason.

"Media Elites:  The best books about the news business," by Roger Ailes, The Wall Street Journal, January 21, 2006 --- http://www.opinionjournal.com/weekend/fivebest/?id=110007847

1. "The Medium Is the Message" by Marshall McLuhan (Bantam, 1967).

The book also comes titled "The Medium Is the Massage," a typesetter's error that amused McLuhan so much, he decided to keep it. I was just starting in the television business when I read this book and recognized immediately the nerve it struck. In those days, we were still filming in black and white. There were no satellite hook-ups. But it was already clear to me that people who knew how to use television had enormous power at their disposal. McLuhan proposed that the collective way we watch television has created a "global village," one that is more affected by the nature of the medium than by the content of the message. I'd only add this to the formula: Never underestimate the influence of dominant TV news personalities, like Walter Cronkite in his day and those who have followed.

2. "The Kingdom and the Power" by Gay Talese (World Publishing, 1969).

Compared with the troubled New York Times of today, the newspaper Mr. Talese describes here--in his inside history of the Times from the postwar years through the 1960s--seems to exist in a golden age. Yes, we see the clash of giant egos and the infighting over everything from the coverage of the Kennedys to the appointment of a theater critic. But who, back then, could have imagined the Jayson Blair scandal or a deteriorating Times culture that allowed it to happen? When I was growing up, people thought: If it's in the Times, then it must be true. Who thinks that now? Reading Mr. Talese's hugely enjoyable, exquisitely detailed book in 2006 has to be a bittersweet experience.

3. "Breaking the News" by James Fallows (Pantheon, 1996).

This book stands out for how directly it addresses the arrogance and negativism of the press, which run counter to the way Americans feel about their country. Consider the media's current obsession with the wiretapping story. If an al Qaeda member is phoning somebody in the U.S., what are we supposed to believe--that he's looking for travel tips? Americans know better. On other matters, they can be more susceptible to media persuasion. Decrying the development of "attitude" journalism as a desperate attempt to hold onto audiences, Mr. Fallows says that leading journalists in the 1990s (the period under discussion) presented views of public life and public figures much bleaker than the ones they held themselves. The condition he describes so well has not changed.

4. "Three Blind Mice" by Ken Auletta (Random House, 1991).

Mr. Auletta's tremendous access to sources was the making of this entertaining book, subtitled "How the TV Networks Lost Their Way." Among other things, it shows how network people spend their lives sucking up, stabbing each other in the back and then going to corporate meetings promoting teamwork. I remember, from my own experience at NBC, the endless seminars on the subject of integrity. Chronicling the networks' struggles under new managers as audiences declined, Mr. Auletta draws on a vast reservoir of anecdotes. Some of them are familiar, like the one about Dan Rather's angrily marching off the "CBS Evening News" set, leaving the screen blank for six minutes. Most of the stories, though, come as insider intelligence of a high order.

5. "Bias" by Bernard Goldberg (Regnery, 2001).

This breakthrough book says: Let's stop pretending, let's finally acknowledge the elephant in the room--the fact that the media, composed largely of liberals, view the world through the prism of leftist politics and report the news accordingly. The subtitle of this best seller is "A CBS Insider Exposes How the Media Distort the News," but Mr. Goldberg quickly became an outsider at the network after he first spoke out publicly on media bias. This treatment by CBS surprised the veteran newsman, because he had once been a liberal himself. But Mr. Goldberg also happened to believe in keeping an open mind. That's what made him unacceptable to his liberal colleagues.

Jensen Comment
It should be noted that Mr. Ailes is from the right (as opposed to left) side of the world.  He's chairman of Fox News Channel and Fox Television Stations. He is the author, with Jon Kraushar, of You Are the Message (Doubleday).

You really should take it easier if you're pregnant
The notion that women must take it easy during pregnancy has long been dismissed as folklore. But now a growing body of research links high levels of stress or anxiety in some women to preterm birth, smaller babies and potential problems later, from respiratory ailments to developmental delays. The discoveries are fueling a gradual change in working women's attitudes toward managing pregnancy, and they are yielding new information about steps women can take to reduce risk -- from simple schedule changes to yoga and meditation.
Sue Shellenbarger, "Chill Out: The Changing View of How To Deal With Stress During Pregnancy," The Wall Street Journal, January 26, 2006; Page D1

Encryption Using Chaos Lasers
But software is not the only way to protect digital information. Now researchers are looking at ways to exploit lasers with chaotically fluctuating signals, to add an extra layer of privacy to messages sent over fiber-optic lines. By slipping a message into such a laser beam, decrypting the message requires a nearly identical laser to receive it – a process that's not readily accessible to most people.
Kate Greene, "Encryption Using Chaos Lasers that "hide" messages could mean more foolproof security," MIT's Technology Review, January 24, 2006 --- http://www.technologyreview.com/InfoTech/wtr_16178,300,p1.html

New blogging network for personal finance

From Jim Mahar's blog on January 22, 2006 --- http://financeprofessorblog.blogspot.com/

"Five of the top Internet personal finance bloggers today announced they have banded together to create a first-of-its-kind personal finance blog network designed to put personal finance wisdom, best practices and commentary just a mouse click away.

The new network, with headquarters online at www.moneyblognetwork.com  beginning today, will be composed of the following top-performing personal finance bloggers:

* JLP of AllThingsFinancial – www.allthingsfinancialblog.com 
* Jim of Blueprint for Financial Prosperity – www.bargaineering.com/articles 
* Flexo of Consumerism Commentary – www.consumerismcommentary.com 
* Nickel of Five Cent Nickel – www.fivecentnickel.com
* FMF of Free Money Finance – www.freemoneyfinance.com 

Bob Jensen's threads on personal finance are contained in the following two sites:



Cozy Relationships Between Physicians and Device Makers
The documents shed new light on a matter that has troubled the medical device industry for years: the assertion that companies employ a variety of financial ruses to pay doctors who use their devices, a practice that medical and legal experts say is unethical and possibly illegal. But despite industry efforts to clean up such practices, the documents and accusations made by former Medtronic employees suggest that the problem persists and may have gotten worse.
Reed Abelson, "Whistle-Blower Suit Says Device Maker Generously Rewards Doctors," The New York Times, January 24, 2006 --- http://www.nytimes.com/2006/01/24/business/24device.html

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

Privacy on the Internet Search Engines and Privacy Rights

From the Scout Report on January 27, 2006

Concern Grows over Privacy on the Internet Search Engines and Privacy Rights on the Web [Real Player] http://www.npr.org/templates/story/story.php?storyId=5168456 

Why Google Won’t Give In --- http://snipurl.com/ForbesPrivacy

Google censors itself for China http://news.bbc.co.uk/1/hi/technology/4645596.stm 

I’m not nuts: they really are out to get you http://www.timesonline.co.uk/article/0,,1072-2006482,00.html 

The Coming Tug of War Over The Internet http://snipurl.com/WPjan21

Survey Finds Solid Opposition to Release of Google Data to Feds

Also see http://www.npr.org/templates/story/story.php?storyId=5165854

Gerald R. Ford Presidential Library and Museum --- http://www.fordlibrarymuseum.gov/

ChoicePoint Case Spotlighted ID Theft
Data broker ChoicePoint Inc. yesterday agreed to pay a $10 million federal fine over security breaches that exposed more than 160,000 people to possible identity theft. Privacy experts praised the settlement as a warning to companies to get more serious about protecting sensitive information. The Alpharetta, Ga.-based company, one of the nation's largest buyers and sellers of personal information such as Social Security numbers, birth dates and addresses, also agreed to pay $5 million into a fund to compensate people who suffered as a result of the breaches.
Arshad Mohammed, "Record Fine for Data Breach:  ChoicePoint Case Spotlighted ID Theft," The Washington Post, January 27, 2006 --- http://snipurl.com/WPjan26

Bob Jensen's threads on phishing and pharming are at http://www.trinity.edu/rjensen/ecommerce/000start.htm#Phishing

Native (American) Networks --- http://www.nativenetworks.si.edu/frameset_flash.html

Expensive Mistake at a Canadian University
Canada’s Supreme Court on Friday ruled that Memorial University of Newfoundland must pay a former student $839,400 (U.S. $732,365) because officials incorrectly reported her to authorities as a possible sexual abuser of children, never giving her the chance to defend herself even as she was placed on law enforcement lists that hurt her chances of gaining employment. The student was reported after she included a reference in a class paper to a first-person account of a woman who abused children, but the university did not note that this reference came from an another person’s account in a cited source.
Inside Higher Ed, January 30, 2006 --- http://www.insidehighered.com/news/2006/01/30/qt

A team-taught course leaves Linda Brigham considering the inadequate
interactions between the humanities and the sciences.

"Education in Two Cultures," by Linda Brigham, Inside Higher Ed, February 7, 2006 --- http://www.insidehighered.com/views/2006/02/07/brigham

The sportsmanship part is something that lately we are not getting right. I have all but given up on my beloved NFL because it just isn't much fun anymore, when I have to watch players dance and strut after every routine tackle and wave the football in their opponents face after scoring a touchdown. I won't say sportsmanship is dead, but it is seriously wounded. But when those Notre Dame players stood beside their Navy opponents it was a gesture that said more than thousands of words could ever convey. Class, patriotism, sportsmanship. All in one simple, but noble, gesture.


Each year since 1927, three autumns after the Four Horsemen helped a small, Catholic school expand its national identity, Notre Dame's football schedule has included a game against the U.S. Naval Academy.
"True fall classic: The bond between Navy, Notre Dame," USA Today, October 14, 2005 --- http://www.usatoday.com/sports/college/football/independent1a/2004-10-14-notre-dame-navy-rivalry_x.htm

I could not verify the following on Snopes, but this is the message forwarded to my by Dr. Wolff on February 9, 2006. Dr. Wolff is one of my best friends in life. He's also a close friend of Colonel Bill Hutchison.

I did find the alleged source of the article forwarded by Dr Woolf.

"ND salutes Navy" --- http://www.brendanloy.com/temp-archives/2005_11_14_archive.html

The Chicago Sun-Times's Jim O'Donnell explains the touching gesture that had 80,000 people watching in reverential silence at the end of the ND-Navy game on Saturday:

Hence the "author unknown" appears to be Jim O'Donnell. This following is the message I received from Dr. Wolff.

Navy-Notre Dame - A Hard Act to Follow.....
With thanks to Colonel Bill Hutchison for passing this along. Sorry, author unknown but I'd like to know him just to shake his hand.

Call me a sissy. Call me corny, out-dated, or whatever you think appropriate. But on Saturday, 12 November, I cried. I sat in front of my television with tears streaming down my face. It was not a war movie or a love story on the screen, but a football game!

I had just watched my team, Navy, seriously defeated by a powerhouse Notre Dame, 42-21. But that was not the reason for my tears.

When the game ended, a reporter ran up to Charlie Weis, Notre Dame's phenomenal coach, and asked him one of the usual post-game questions. Coach Weis politely, but firmly, told the reporter he had something more important to do and, pushing the microphone aside, headed for the opposite side of the field. With him came the entire Notre Dame team.

What I saw next I will never forget. With their fans looking on, The Fighting Irish joined the Midshipmen and stood respectfully with them as the latter sang Navy Blue and Gold, their alma mater.

An article appeared in a Notre Dame newspaper and described the event as follows: The weather was beautiful, the team looked great, and the home crowd at Notre Dame Stadium had plenty to cheer about on Saturday. However, the most impressive event in that stadium was when 80,795 people did no cheering at all. No yelling, no talking, not even an odd sneeze. Dead silence. That's what the Navy band received at the end of the game while they played their alma mater.

From that moment on, I am forever a Notre Dame fan (though I will still root for Navy when the two teams meet). It was a moment of pure class, of unabashed patriotism, and of true sportsmanship. An all-too-rare combination.

The class part is not too surprising. Though I am not Catholic and have been to Indiana only once, I have long had a healthy respect for Notre Dame as a university with class. Educational standards and the value of tradition have always brought this school much well-deserved respect.

The patriotism part is a bit more complicated. As a Viet Nam veteran, I lived through an era when respect for the military was wanting by too many Americans. It was a time when CBS actually considered taking the Army-Navy game off the air. It was a time when no one thanked you for your service. It was a lonely time.

I suspect that some of the tears I shed in front of the TV were a bit self-indulgent, because I saw something I would have given much to have seen in those dark days. But it was not bitterness I felt; it was gratitude and thanks that we are now doing it right.

The sportsmanship part is something that lately we are not getting right. I have all but given up on my beloved NFL because it just isn't much fun anymore, when I have to watch players dance and strut after every routine tackle and wave the football in their opponents face after scoring a touchdown. I won't say sportsmanship is dead, but it is seriously wounded.

But when those Notre Dame players stood beside their Navy opponents it was a gesture that said more than thousands of words could ever convey. Class, patriotism, sportsmanship. All in one simple, but noble, gesture.

I have since learned from friends who were there, that the nobility went well beyond that one moment. I was told that the Notre Dame fans did not boo the opposing team when they first ran onto the field which is all too often the case these days instead, they cheered them. And at the end of the first quarter, the stadium announcer asked the fans to recognize Navy on this day after Veterans Day and they gave the Midshipmen a long standing ovation.

The Irish band played Anchors Aweigh several times during the game and one witness watched as total strangers walked up to the Midshipmen and thanked them for their service. He described it as not just one act of manners it was all day long.

In post-game interviews, I watched spellbound as Notre Dame players spoke not of their own (awesome) achievements on the field, but talked instead of their opponents and how they faced far greater challenges in the future, not on the football field, but on the battlefield. Again, I cried.

Thank you, Charlie Weis, for a class act. Thank you, Notre Dame, for embracing patriotism. Thank you, Navy, for your service.

 Jensen Comment
Here's a discussion of game details this year --- http://navysports.collegesports.com/sports/m-footbl/recaps/111205aaa.html

Forwarded by Dr. Wolff

President Bush Speech on Comedy Central --- http://www.wimp.com/bushcomedy/

Paula calls this site spooky --- http://trunks.secondfoundation.org/files/psychic.swf

Forwarded by Nancy Mills

ACTUAL WRITINGS from hospital charts

 01. The patient refused autopsy.

 02. The patient has no previous history of suicides.

 03. Patient has left white blood cells at another hospital.

 04. Note: patient here-recovering from forehead cut. Patient became very angry when given an enema by mistake.

05. Patient has chest pain if she lies on her left side for over a year.

06. On the second day the knee was better, and on the third day it disappeared.

07. The patient is tearful and crying constantly. She also appears to be depressed.

08. The patient has been depressed since she began seeing me in 1993.

09. Discharge status: Alive but without permission.

10. Healthy appearing decrepit 69-year old male, mentally alert but forgetful.

11. Patient had waffles for breakfast and anorexia for lunch.

12. She is numb from her toes down.

13. While in ER, she was examined, x-rated and sent home.

14. The skin was moist and dry.

15. Occasional, constant infrequent headaches.

 16. Patient was alert and unresponsive.

17. Rectal examination revealed a normal size thyroid.

18. She stated that she had been constipated for most of her life until she got a divorce.

19. I saw your patient today, who is still under our car for physical therapy.

20. Examination of genitalia reveals that he is circus sized.

21. The lab test indicated abnormal lover function.

22. Skin: somewhat pale but present

23. Patient has two teenage children but no other abnormalities.


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