I recently sent out an "Appeal" for accounting educators, researchers, and practitioners to actively support what I call The Accounting Review (TAR) Diversity Initiative as initiated by American Accounting Association President Judy Rayburn --- http://www.trinity.edu/rjensen/395wpTAR/Web/TAR.htm

Tidbits on June 17, 2006
Bob Jensen

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/

Informercial Scams (even those carried on the main TV networks)--- http://www.infomercialscams.com/

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

25 Hottest Urban Legends (hoaxes) --- http://www.snopes.com/info/top25uls.asp 
Hoax Busters --- http://hoaxbusters.ciac.org/ 
Stay up on the latest and the oldest hoaxes --- http://www.snopes.com/

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

Online Video and Audio
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

"CBS Offers Downloads of TV Shows on iTunes," The Washington Post, June 8, 2006 --- Click Here

Rocket Science 101  --- http://www.nasa.gov/externalflash/RocketScience101/RocketScience101.html

U.S. Customs and Border Protection --- http://www.cbp.gov/xp/cgov/home.xml

From NPR
Viral Video and the Rise of YouTube --- http://www.npr.org/templates/story/story.php?storyId=5454327

Note: Some YouTube posts use language that might be considered objectionable.

* Star Trek Cribs
* Don Rickles Roasted on The Dean Martin Show
* Trailer Parody of Stanley Kubrick's The Shining
* Crispin Glover on Letterman
* Hip-Hop Highlight -- Newcleus: 'Jam On It'
* Intro to The Muppet Show

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

Reintroduced from Janie
It's hard to kiss the lips that chew your ass out all day long --- http://jbreck.com/itsshardtokiss.html
(Click on the play button in the upper left corner)

New from Janie (try to hold still while listening to this one)
Boot Scootin Boogie --- http://jbreck.com/bootscootinboogie.html

New from Janie (a great Elvis fan)
The Presley Four --- http://mjbreck.com/elvisthepresleyfour.html
(Click the play button in the upper left)

New from Janie and Joan Buchanan West
Elvis tribute  --- http://mjbreck.com/ephedidnthaveto.html

New from Janie and Joan Buchanan West
Elvis tribute  --- http://mjbreck.com/epwhoisthisman.html

From NPR
Living in Tehrangeles: L.A.'s Iranian Community ---

Photographs and Art

Storm Sky --- http://www.tinyvices.com/storms.html

From the Baker Library at the Harvard Business School
Coin & Conscience: Popular Views of Money, Credit and Speculation --- http://www.library.hbs.edu/hc/cc/

Botanic Gardens: Using Biodiversity to improve human well-being ---  http://www.bgci.org/files/Worldwide/Wellbeing/Presspack/wellbeing.pdf

Eyewitness to History --- http://www.eyewitnesstohistory.com/

Flower Power Your Table --- http://www.npr.org/templates/story/story.php?storyId=5455396

Catching the Flu: A Photo Essay --- http://www.technologyreview.com/read_article.aspx?id=16834&ch=biotech

Where are the lights of the earth --- http://antwrp.gsfc.nasa.gov/apod/image/0011/earthlights_dmsp_big.jpg

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

Classic Short Stories --- http://www.classicshorts.com/

The Adventure of the Copper Beeches by Arthur Conan Doyle (1859-1930) --- Click Here

The Adventure of the Abbey Grange by Arthur Conan Doyle (1859-1930) --- Click Here

A Modest Proposal by Jonathan Swift (1667-1745) --- Click Here

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

Classical Studies Resources --- http://classicalstudy.luckycontent.com/

Knowing Poe --- http://knowingpoe.thinkport.org/default_flash.asp

They also understand that the really rich won't pay the (inheritance) tax anyway because they hire lawyers to avoid it.
"Taxes Everlasting:  Why the superrich don't mind the death tax," The Wall Street Journal, June 8, 2006 --- http://www.opinionjournal.com/editorial/feature.html?id=110008487

The true value of a human being is determined by his ability to attain liberation from himself.
Albert Einstein (1879-1955) --- http://en.wikipedia.org/wiki/Albert_Einstein

Over the past year or so, the British cultural historians Lisa Jardine and Annie Watkins conducted two surveys designed to pin down a consensus on novels that had "changed reader's lives." First, they interviewed 400 women, most of them involved in the arts, media, and university life. "Absolutely every woman we spoke to had her favourite," they reported recently in Britain's Guardian newspaper. Beyond the enthusiasm evinced by the interviewees, Jardine and Watkins were struck by the wide range of responses: . . . "The men's list was all angst and Orwell. Sort of puberty reading," Jardine cheekily told the Sydney Morning Herald. "We found that men do not regard books as a constant companion to their life's journey, as consolers or guides, as women do... They read novels a bit like they read photography manuals."
Nick Gillespie, "What's Your Favorite Novel? A recent survey of men's and women's favorite books points to a more fundamental question—and a fascinating answer," Reason Magazine, June 9, 2006 --- http://www.reason.com/links/links060906.shtml

What can (college) athletes do to protect their image? For starters, they should cultivate a positive one off the field. Some athletes have recently lived together off campus in their senior years and used their residences for all-campus parties. The potential for alcohol poisoning, date rape, and disruption to neighbors is very real if these parties go unmonitored. In addition, it is critical that individuals take responsibility for their actions and monitor the behavior of their peers. There are many aspects to being on a team for better and for worse. Finally, one way to monitor image is not to splash photos of questionable conduct over Facebook.com. This is not to say “misbehave, just as long as you keep it quiet.” Avoiding poor conduct is most important, but posting shameless photos is simply dumb.
David Tuttle --- http://www.trinity.edu/departments/student_affairs/student_conduct/2006report.htm

Gore's credibility is damaged early in the film when he tells the audience that, by simply looking at Antarctic ice cores with the naked eye, one can see when the American Clean Air Act was passed. Dr. Ian Clark, professor of Earth Sciences at the University of Ottawa (U of O) responds, "This is pure fantasy unless the reporter is able to detect parts per billion changes to chemicals in ice." Air over the United States doesn't even circulate to the Antarctic before mixing with most of the northern, then the southern, hemisphere air, and this process takes decades. Clark explains that even far more significant events, such as the settling of dust arising from the scouring of continental shelves at the end of ice ages, are undetectable in ice cores by an untrained eye.
Tom Harris, "The gods are laughing," National Post in Canada, June 7, 2006 --- http://www.canada.com/nationalpost/financialpost/story.html?id=d0235a70-33f1-45b3-803b-829b1b3542ef&

What Schumer doesn't understand is that these are the very areas for which citizens of his own state (NY) have been leaving in droves to relocate. That's why Atlanta, with nearly five million residents, is home to the Centers for Disease Control, the world's busiest airport and the largest telecommunications infrastructure in the nation. And it's no secret now that Atlanta, home to the tallest building in the nation outside of New York or Chicago -- right behind New York's Chrysler Building -- was considered a major target following 9/11. Throw in CNN's headquarters being located in Atlanta, and I think there's a fairly good reason, beyond peanuts, to bring this area up to speed with those cities that have, to now, enjoyed the lion's share of urban security funds.
Matt Towery, "Revenge of the peanut farmers," Townhall, June 8, 2006 --- Click Here

Tom Robinson had long wondered about his family tree. He never suspected its roots might lie in the Mongolian steppe. The Florida accountant knew his great-great-grandfather came to America from England -- but beyond that the trail went cold. So he turned to "bioarchaeology" to test his DNA. He was in for a surprise. According to a British geneticist who pioneered the research, Robinson appears to be a direct descendant of Genghis Khan, the Mongol warrior. Some scientists say that claim goes too far, though few doubt Robinson's DNA reveals a direct genetic link to Mongolia.
"Descended from Genghis Khan? DNA test tantalizes a Florida accountant," PhysOrg, June 7, 2006 --- http://physorg.com/news68906418.html
Jensen Comment
If all this is true, Tom Robinson is not especially unique. The Gehghis Khan purported was very horny and has over 16 million direct decedents --- http://snipurl.com/FertileMale

A letter from Hotels.com to its customers said E&Y "was taking additional steps to protect the confidentiality of its data" by encrypting the customer data. A Hotels.com spokesperson said it doesn't appear that the laptop was the target of the car break-in or that credit cards had been used inappropriately. This is at least the third reported case of E&Y laptop theft that occurred in February. On Feb. 9, E&Y auditors left a secured room in a Miami hotel conference room for lunch and came back to find their laptops missing. Security footage shows two men entering and leaving the room within the one-minute delay of the auto-lock door. On Feb. 13, E&Y sent a letter to Bay Area clients warning that their Social Security numbers and other personal data were on a laptop stolen from an employee's locked car. The sensitive data was password-protected, according to the accounting firm.
"Another E&Y Laptop Stolen," SmartPros, June 7, 2006 --- http://accounting.smartpros.com/x53391.xml


Great Minds in Management:  The Process of Theory Development --- http://www.trinity.edu/rjensen//theory/00overview/GreatMinds.htm

In April 2006 I commenced reading a heavy book entitled Great Minds in Management:  The Process of Theory Development, Edited by Ken G. Smith and Michael A. Hitt (Oxford Press, 2006).

The essays are somewhat personalized in terms of how theory development is perceived by each author and how these perceptions changed over time.

In Tidbits I will share some of the key quotations as I proceed through this book. The book is somewhat heavy going, so it will take some time to add selected quotations to the list of quotations at http://www.trinity.edu/rjensen//theory/00overview/GreatMinds.htm 

Developing Resource Dependence Theory: How Theory is Affected by its Environment


PG. #453 & 454

There are, I believe, many misconceptions about theory and theory development in the organization and social sciences, particularly on the part of younger scholars.  In concluding this discussion of the development and evolution of resource dependence theory, it is useful to both review these beliefs and see how they play out in understanding the growth and development of resource dependence.

The first, most strongly held, and possibly most harmful mistaken belief is that theories succeed or fail, prevail or fall into disuse, primarily, and some would maintain exclusively, on the basis of their ability to explain or predict the behavior that is the focus of the theory.  Moreover, there is a belief that a theory's success in prediction and explanation is particularly important in explaining its success if there are competitive theories covering the same dependent variables.  This belief is erroneous in at least two ways.

First of all, as argued elsewhere (Ferraro, Pfeffer, and Sutton, 2005), theories may create the environment they predict, thereby becoming true by construction rather than because they were originally veridical with the world they sought to explain.  To the extent people believe in a particular theory, they may create institutional arrangements based on the theory that thereby bring the theory into reality through these practices and institutional structures.  To the extent people hold a theory as true, they will act on the basis of the theory and expect others to act on that basis also, creating a normative environment in which it becomes difficult to not behave on the basis of the theory because to do so would violate some implicit or explicit expectations for behavior.  And to the extent that people adhere to a theory and therefore use language derived from and consistent with the theory, the theory can become true because language primes both what we see and how we apprehend the world around us, so that talking using the terminology of a particular theory also makes the theory become true.

Second, the philosophy of science notwithstanding, theories are quite capable of surviving disconfirming evidence.  Behavioral decision theory and its numerous empirical tests have shown that many of the most fundamental axioms of choice and decision that underlie economics are demonstrably false (e.g., Bazerman, forthcoming), but economics is scarcely withering away.  Nor are the specific portions of economic theory predicated on assumptions that have been shown to be false necessarily any less believed or used.  A similar situation is true in finance, where assumptions of capital market efficiency and the instantaneous diffusion of relevant information, so that a security's market price presumably incorporates all relevant information available at the time, have withstood numerous empirical and theoretical attacks.  To take a case closer to organization studies, the reliance on and belief in the efficacy of extrinsic incentives and monetary rewards persists not only in the lay community but in the scholarly literature as well.  So, Heath's (1999) insightful study of what he terms an extrinsic incentives bias is as relevant to the domain of scholars as it is to practicing managers and lay people.

What this means for resource dependence theory is that to the extent that claims that it is virtually dead (Carroll, 2002) are true and that it has been subsumed by transactions cost theory, this state of affairs may say less than one might expect about the comparative empirical success or theoretical coherence of transactions cost theory.  As David and Han (2004: 39) summarized in their review of sixty-three articles empirically examining transaction cost economics, "we...found considerable disagreement on how to operationalize some of TCE's central constructs and propositions, and relatively low levels of empirical support in other core areas."  Instead, the comment about the relative position of resource dependence and transactions cost theory may say more about the politics of social science and the fact that power is currently out of vogue and efficiency and environmental determinism such as that propounded by population ecology and other perspectives reifying an impersonal environment, with all of their conservative implications, is currently more in favor.

"Management needs fewer fads, more reflection," Stanford Magazine, May/June 2006 --- http://www.stanfordalumni.org/news/magazine/2006/mayjun/dept/management.html

Jeffrey Pfeffer, PhD ’72, and Robert I. Sutton would like to foment a little revolution—one in which leaders in business and the world at large base their decisions on facts and logic, not ideology, hunches, management fads or poorly understood experience. Pfeffer, the Thomas D. Dee II Professor of Organizational Behavior, and Sutton, a professor of management science and engineering and, by courtesy, of organizational behavior in the Graduate School of Business, are the authors of Hard Facts, Dangerous Half-Truths, and Total Nonsense: Profiting from Evidence-Based Management (Harvard Business School Press, 2006). STANFORD asked them about bringing more reason to organizational life.

What’s some of the total nonsense that occurs in companies?

Sutton: Probably the biggest single problem for human decision making is that when people have ingrained beliefs, they will put a much higher bar for evidence for things they don’t believe than for things they do believe. Confirmation-seeking bias, I think, is what social psychologists call it. Organizations can have amazingly good evidence, but it has no effect on the decisions they make if it conflicts with their ideology.

Do you have a favorite unsupported belief?

Pfeffer: One would be stock options. There are more than 200 studies that show no evidence that there is a relationship between the amount of equity senior executives have and a company’s financial performance. . . . Just as you would never bet on a point spread on a football game because it encourages bad behavior, you should not reward people for increasing the spread in an expectations market.

Overreliance on financial incentives of all sorts drives all kinds of counterproductive behavior.

Evidence-based management derives from evidence-based medicine. Explain what kind of decision making we’re talking about.

Continued in interview

Many scientists, notably anthropologist, on government grants oppose open access publishing
At first glance, it seems that the research world is united against the Federal Research Public Access Act. Scholarly associations are lining up to express their anger over the bill, which would have federal agencies require grant recipients to publish their research papers — online and free — within six months of their publication elsewhere. Dozens of scholarly groups have joined in two letters — one organized by the Association of American Publishers and one by the Federation of American Societies for Experimental Biology. To look at the signatories (and the tones of the letters), it would appear that there’s a wide consensus that the legislation is bad for research. The cancer researchers are against it. The education researchers are against it. The biologists are against it. The ornithologists are against it. The anthropologists are against it. All of these groups are joining to warn that the bill could undermine the quality and economic viability of scholarly publishing.
Scott Jaschik, "In Whose Interest?" Inside Higher Ed, June 15, 2006 --- http://www.insidehighered.com/news/2006/06/15/open

Bob Jensen's threads on scholarly research publication fraud are at http://www.trinity.edu/rjensen/FraudReporting.htm#ScholarlyJournals

How to find what students are thinking and how they are socializing
The answer given by Shawn McGuirk, director of judicial affairs, mediation and education at Fitchburg State College, in Massachusetts, was that, if institutions want to know what the kids are doing these days, they’ll want to know what they’re doing on Facebook. The good, and the bad. In a Magna Publications Web seminar for student affairs staff members Wednesday, McGuirk said that colleges should use Facebook faux pas as teachable moments whenever possible, rather than embracing Facebook as policy or law enforcement tool.
David Epstein, "The Many Faces of Facebook," Inside Higher Ed, June 15, 2006 --- http://www.insidehighered.com/news/2006/06/15/facebook

Cheap Drinking Water from the Ocean
A water desalination system using carbon nanotube-based membranes could significantly reduce the cost of purifying water from the ocean. The technology could potentially provide a solution to water shortages both in the United States, where populations are expected to soar in areas with few freshwater sources, and worldwide, where a lack of clean water is a major cause of disease.
Aditi Risbud, "Cheap Drinking Water from the Ocean:  Carbon nanotube-based membranes will dramatically cut the cost of desalination," MIT's Technology Review, June 12, 2006 --- Click Here

Free from the Huron Consulting Group (Registration Required) --- http://www.huronconsultinggroup.com/

Effort Reporting Technology for Higher Education ---

What's the newest outsourcing trend in student cheating?
This could not possibly happen in the United States (Ha! Ha!)

In a unique twist to outsourcing from Britain to India, students in British universities have been paying computer professionals in India to complete their course assignments for a fee. The newly recognised trend, operating mainly through the Internet, has been dubbed as "contract plagiarism" by British academics who have tracked such malpractices. It is more in vogue among students enrolled in IT courses in British universities.
"British students outsourcing assignments to India," The Times of India, June 14, 2006 --- Click Here

June 15, 2006 reply from Richard Campbell [campbell@RIO.EDU]

Actually it is very easy to outsource using www.elance.com - This is a subdivision of ebay - You can arrange for long distance accounting help, software design and creation and many other areas. A service vendor can set up shop depending on area of specialty. A tech-heavy specialty like software design would pay a higher "rent" than a German translator. A prospective buyer of services would request bids and within hours receive bids.

The prospective buyer would see the quality ratings of the service providers.

Richard J. Campbell
School of Business
218 N. College Ave.
University of Rio Grande
Rio Grande, OH 45674



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

Another Question
If students are outsourcing their assignments, where are they spending their time?

University of Chicago Cocktail Parties for Educational Purposes: Don't get drunk or hit on the women
On Friday afternoon at the University of Chicago's Graduate School of Business, students are streaming towards their weekly dinner with deans and fellow classmates -- all 500 of them. This is just one of the GSB's many social events throughout the year. They include corporate-sponsored cocktail hours, formal dinners, mock receptions, and theme parties. While these gatherings may sound like fun, they also serve a weighty purpose -- getting students a good job. In fact, for those outside B-school, the experience may sound like a little too much fun. After all, this is school, not a vacation. But there's a lot to be learned from the socializing. It's an opportunity to network and scope out your B-school buddies — and competitors." Careers are a focal point of student socializing and networking," says Stacey Kole, deputy dean of Chicago's full-time MBA program.
"The Art of the Schmooze," Business Week, June 12, 2006 --- Click Here

Bob Jensen's a worried owner of a Jeep Grand Cherokee
The attorney general is calling for a federal investigation into potentially fatal problems with Jeep Grand Cherokees. This comes just months after a freak accident at a Hamden car wash killed a 52-year-old man. A Jeep Grand Cherokee went out of control and mowed down the man. It is called "jeep sudden acceleration," and apparently it happens when a Grand Cherokee is shifted from neutral to drive. Doug Newman, the owner of Newman's Connecticut Car Wash says he's seen it before -- at least four times, "The incidents I know of with this problem all occur at the exit end of the car wash. Upon starting the car, the car immediately red lines, goes to 2800 - 3000 RPMs, at the same time you're putting the car in gear it takes off." Problems with sudden acceleration have also been reported at places like drive up ATMs. Daimler Chrysler, which makes Jeep, does not acknowledge there is a problem. The company says they did several studies that concluded "driver error is the only plausible explanation for sudden acceleration."
"Attorney general calls for investigation into Jeep Grand Cherokees," WTNH, June 13, 2006 ---  http://www.wtnh.com/Global/story.asp?S=5022450

Howard Dean Having it Both Ways to Lure Voters on Both Sides:
Troops should leave Iraq, but troops should also stay in Iraq

"Brown Dents Dean: With Dems, 'Don't Know What I'm Voting For'," Newsbusters, June 13, 2006 --- http://newsbusters.org/node/5851

"That's not Jack Murtha's position. It was widely misquoted in the press. What Jack Murtha says is we need a redeployment of our troops. That some of the troops need to come home in the next six months. Others should be redeployed in the region (Iraq) to maintain the capacity to fight terror where it exists both inside and outside Iraq."

Brown then hit Dean with the apparently irreconciliable positions of the two top House Dem leaders, displayed here. She followed that by zinging Dean thusly:

"I got to tell you. If I'm a voter, come November and you want me to vote Democrat, I still don't know what I'm voting for."

Continued in article

Is Canada torturing its arrested terrorism suspects?

Answer (Probably not, but these claims are part of a worldwide effort to dupe the press. Watch for false terrorist accusations to be recklessly reported in Time Magazine, Newsweek, The New York Times and The Washington Post)
Terrorism experts said yesterday torture claims made by some of the 17 suspects arrested in Toronto in connection with alleged bomb plots are consistent with a familiar pattern. "What we have seen is that this is pretty much standard operating procedure for [accused terrorists] to make these kinds of complaints," said Tom Quiggin of the Centre of Excellence for National Security in Singapore. During court hearings on Monday, several men arrested for what police describe as an Ontario terror plot claimed prison guards had tortured them. A jihadist training manual seized by police in Britain instructs captured terrorists...
Stewart Bell, "Suspects' torture claims predictable, experts say," Canada's National Post, June 14, 2006 --- http://www.canada.com/nationalpost/news/story.html?id=e59a54a4-b316-4704-898c-6974d230ba50

Also see http://townhall.com/opinion/columns/joelmowbray/2006/06/14/201166.html

EBay signs up 200 millionth member
EBay Inc. has now registered 200 million users of its online auction services, which would make it the fifth-largest country in the world if its members could form one nation, its CEO said on Tuesday.
"EBay signs up 200 millionth member," Reuters, June 13, 2006 --- Click Here

LAS VEGAS EBay's big buying binge was the talk of its fifth annual user convention here this week, which pulled 15,000 sellers from around the world eager to learn what the Internet auction giant plans to do next. While eBay Inc. is showing signs of a middle-age crisis, with slowing growth and a sliding stock price, company executives seemed almost giddy as they outlined plans to use their recent acquisitions to move beyond auctions -- into communications, advertising and financial services.
"An Older, Wiser EBay, Growing Patiently," by Leslie Walker, The Washington Post, June 15, 2006, Page D01 ---
Click Here

New Poet Laureate of the United States
Donald Hall will be named poet laureate of the United States today (June 14), The New York Times reported. The positionwhich operates through the Library of Congress — is designed to promote awareness of poetry.
Inside Higher Ed, June 14, 2006 --- http://www.insidehighered.com/news/2006/06/14/qt

Bob Jensen's links to online poetry are at http://www.trinity.edu/rjensen/ElectronicLiterature.htm

Turn Left at the Presbyterian Church
A growing number of Presbyterians are engaged in a battle for the future of the Presbyterian Church (USA). Over the past two years, this denomination -- my denomination -- has taken a turn toward radicalism that threatens to tarnish a once-proud institution. At issue is the Presbyterian Church's decision in 2004 "to initiate a process of phased, selective divestment in multinational corporations operating in Israel." The fallout was immediate, painful and damaging. Not only are a handful of church leaders taking positions that are highly unpopular in the pews, they are doing so with heavy-handed, top-down measures, actions that run contrary to long-honored traditions. Not surprisingly, the church is experiencing problems with declining membership and dwindling financial support -- due in large part to widespread frustration over the direction the leadership has taken. Instead of developing policies to unite us, the leadership is sowing seeds for further defections by large numbers.
"Turn Left at the Presbyterian Church," by Jim Roberts,  The Wall Street Journal, June 15, 2006; Page A14 --- http://online.wsj.com/article/SB115033656216580816.html?mod=opinion&ojcontent=otep

June 15, 2006 reply from a religion professor and ordained minister in the Presbyterian church

Thanks, Bob.

This debate about divestment has been going on for a couple of years now. I think it is grossly misleading to cast it in terms either of a "right/left" controversy or simply of a struggle for power within the Presbyterian Church. The most recent issue of The Presbyterian Outlook has several very good articles about divestment, representing different points of view. The Church has not done any divestment. Moreover, as I understand it, the targets of any such divestment would be limited to corporations that assist in the Israeli occupation of Palestinian territory and/or in the construction of the "wall."

But Not Necessarily at the Local Level
Presbyterian Church dismisses UT professor

Old News
I don't believe in God. I don't believe Jesus Christ was the son of a God that I don't believe in, nor do I believe Jesus rose from the dead to ascend to a heaven that I don't believe exists. Given these positions, this year I did the only thing that seemed sensible: I formally joined a Christian church. Standing before the congregation of St. Andrew's Presbyterian Church in Austin, Texas, I affirmed that I (1) endorsed the core principles in Christ's teaching; (2) intended to work to deepen my understanding and practice of the universal love at the heart of those principles; and (3) pledged to be a responsible member of the church and the larger community.
"Why I Am a Christian (Sort Of)," by Robert W. Jensen, AlterNet. March 10, 2006 --- http://www.alternet.org/story/33236/

June 12 Update
"Presbyterian church dismisses UT professor," by Andy St. Jean, The Daily Texan --- Click Here

UT journalism associate professor Robert Jensen has found himself at the center of many debates. This time, the conflict lies over his religious beliefs and membership in a local church.

The Presbyterian church he has been attending since last December was reprimanded Friday for admitting him as a member.

St. Andrew's Presbyterian Church was told by the Mission Presbytery, the regional governing body of 157 Presbyterian churches in South and Central Texas, that the acceptance of Jensen into membership was "irregular." Furthermore, it was "void" because Jensen has said in the past he doesn't believe in God.

"I believe God is a name we give to the mystery of the world that we don't understand," Jensen said.

In a March article that appeared on several Web sites and the Houston Chronicle, Jensen wrote a piece entitled "Why I am a Christian (Sort of)," in which his first line reads, "I don't believe in God."

St. Andrew's was directed to move Jensen from the active roll to the "baptized" roll, making him a non-voting member of the church. St. Andrew's is also ordered to work with representatives to come up with an appropriate process for receiving members in the future. The church may re-examine Jensen's membership after these changes are implemented.

"The whole issue turns on the fact that the Book of Order's only requirement is that a person believe in Jesus as their Lord and Savior," said Terry Nelson, stated clerk of Mission Presbytery. The Book of Order is equivalent to the Presbyterian Church's constitution.

After the decision was rendered, the presbytery motioned to wait 45 days before applying the ruling.

This period will hopefully allow people to cool off after a fierce debate that had both sides using the church's law to make their point, Nelson said.

"I have never seen a presbytery where the stated clerk was put on the spot to know the rules in the Book of Order so much, because every attempt to get around or to abide by the rules was being made," Nelson said.

The Rev. Jim Rigby, pastor of St. Andrew's Presbyterian Church, knew not everyone agreed with the decision to accept Jensen.

"Some people said, 'We want your head on a platter,'" Rigby said. "Jensen's membership was the perfect opportunity to come after us and take out a liberal church."

While on the surface the debate seems to concern Jensen's membership, there is a lot more to the argument, Rigby said.

"Can a modern mind be included in the church, or must we use medieval verbage?" Rigby said. "We are doing this for our children's children. If we don't address the times, we are going to lose a lot of people."

The vote, which may nullify his membership in the church, has nothing to do with whether or not he will still attend the church, Jensen said.

"If my membership is eventually declared null and void, I would still go," Jensen said. "The congregation at St. Andrew's has been very supportive and caring."

June 12, 2006 reply from Jason Hardin [Jason.Hardin@Trinity.edu]

I would tend to see such an “unvitation” to membership as a good thing, a relief from a cumbersome social commitment.  For some of us, one of the nicest benefits of godlessness is the absence of Sunday-morning obligations.  

 Said Bart Simpson with a shrug of his shoulders upon his family’s joining the Movementarians, “Church, cult. Cult, church. So we get bored somewhere else every Sunday.”

Just my $0.02

The saga of Robert W. Jensen's Evil Empire diatribe is summarized by Robert E. Jensen at http://www.trinity.edu/rjensen/hypocrisyEvilEmpire.htm

Another Snapshot of Congressional Ethics (that infamous oxymoron)
The Congressional debate over "earmarks" continues, and not in a way that makes the GOP majority look good. This week the Members are pushing through another 1,500 special spending projects, even as the controversy has engulfed California's Jerry Lewis, who as House Appropriations Chairman is earmarker in chief. Federal investigators are examining whether Mr. Lewis abused his position by steering earmarks to his political friends and former employees. In one case, the Justice Department is investigating whether defense industry lobbyists were urged to contribute money to a political action committee run by Mr. Lewis's stepdaughter, with a good portion of the money used for her own salary.
"Earmarker in Chief." The Wall Street Journal,  June 15, 2006; Page A14 --- http://online.wsj.com/article/SB115033555119580784.html?mod=opinion&ojcontent=otep

"Revamping the Web Browser:  Surfing the Web has meant using much the same technology for years. Now startups are working on new ways to navigate the Net," by Wade Roush, MIT's Technology Review, June 12, 2006 --- Click Here

Browster, for example, offers a free add-on for Internet Explorer and the Mozilla Foundation's open-source Firefox browser that's a simpler alternative to using the "Back" button. The Palo Alto, CA, company lets people viewing a Web page, say, a list of Google search results, see what lies beyond the hyperlinks simply by placing the mouse over those links -- without having to click on them or open a new window.

Meanwhile, companies like San Francisco-based Flock are developing entirely new browsers designed from the beginning to facilitate now-common social activities, such as blogging, RSS-based news reading, and photo sharing.

The new technologies promise to help Web browsers catch up with the Web itself -- which is bursting with material contributed by users themselves. "The Web today is very different from the Web of the '90s, which was very much a one-to-many experience," says Peter Andrews, a senior software engineer at Flock and the lead builder of Sage, an open-source extension for Firefox that speeds up the process of scanning through RSS feeds. "Now you have a growing community of producers building a many-to-many Web -- and browsers should integrate the functionality to support that."

Of course, new versions of the most popular Web browsers come along regularly. Microsoft released Internet Explorer 7 Beta 2 on April 24; Mozilla upgraded Firefox to version on June 1. But while each release includes a few more bells and whistles -- IE7 allows tabbed browsing in imitation of Firefox, for example -- the basics of Web browsing haven't really changed since the University of Illinois's National Center for Supercomputing Applications created the first browser, Mosaic, in 1994.

Searchers move about the Web by left-clicking on hyperlinks. The browser responds to each click by opening a new page in the same window or, if the user chooses, a new tab or window. Returning to a previously viewed page -- such as a list of search results -- means either clicking the "back" button or switching tabs or windows.

This tried-and-true procedure works well enough, and has become so familiar that it feels preordained. But is it the best way? Is there room for change? Scott Milener thinks so. He and a friend, Wendell Brown, stumbled onto that subject while having lunch one day in 2004. "I asked Wendell, 'Have you noticed how much we hit the back button every day?' And he pushed me on the question. Of course the napkins started coming out, and we invented what Browster is today."

Once a user has installed the Browster plugin, placing the mouse's pointer over any hyperlink on a page causes a small icon to pop up. Hovering over that icon with the pointer makes a new "window" appear on top of the current page, showing the page to which the hyperlink connects.

Modern Day Arsenic and Old Lace
Ms. Rutterschmidt, 73, and another woman, Helen Golay, 75, pleaded not guilty last week to federal charges of mail fraud and submitting false insurance applications. According to the authorities, the two women extended helping hands to two homeless men, getting them off the streets and putting them up in apartments, while at the same time plotting their deaths. Posing as aunts, fiancées or cousins, they took out numerous life insurance policies on the men, Paul Vados and Kenneth McDavid, with themselves as the beneficiaries, collecting over $2.2 million after the men died in separate hit-and-run traffic cases, the authorities said.
Cindy Chang, "Two Elderly Women Suspected as Femmes Fatales in Insurance Fraud Scheme," The New York Times, June 12, 2006 --- http://www.nytimes.com/2006/06/12/us/12grannies.html

Amazing Wartime Facts from WWII --- http://www.5ad.org/AmazingFacts.htm

"Calculator Dependence," by William Kohl, The Irascible Professor, June 7, 2006 ---

The student I have been paired with is deficient in math.  Mentors are not tutors but they can give tutorial help if it is called for.  After learning how deficient my student was in math, I decided to spend some time tutoring him.  He is in an Algebra I class that had been studying second order equations.  I obtained a copy of a test he had missed.  One of the first problems was:

 y = x2 + 5,  if the constant 5 is changed to 1, the curve

 a. does not move
 b. shifts 1 unit up
 c. shifts 1 unit down
 d. shifts 4 units up
 e. shifts 4 units down

I said, "What would you do to find the answer?"  He said, "I have to get my calculator."  I said, "Why?"  He said, "I need it to work the problem."

I said, "Couldn't we just think about the problem first?  Even though it may seem hard, (as it probably did to him), perhaps we can start by finding a simpler problem inside this difficult problem."

. . .

What I am seeing seems to be that dependence on the calculator has short circuited the learning of math and the development of analytical skills. Most students who take high school algebra are not going to be scientists, mathematicians or engineers. These skills are the most important things they should take from their math courses. The computational and analytical skills learned in math often can be applied to a host of everyday problems in business, personal finance, etc.

Another effect of calculator dependence is that many younger people are not comfortable with numbers. In my generation we learned to do simple arithmetic (addition and multiplication) problems in our heads, and more complex ones with pencil and paper. We can do a quick calculation to check a price in the supermarket or to figure the tip on a restaurant bill without having to reach for a calculator.

Today, many elementary school educators believe that the ready availability of calculators has made learning elementary arithmetic skills like addition and multiplication unnecessary. Working problems without a calculator, in my view, helps students to develop those important analytical skills. Calculators certainly have their place, and they are essential for some problems. However, students who have developed good basic arithmetic and analytical skills can master just about any calculator in a few hours. Perhaps if we delayed the introduction of calculators, our students would learn math better.

Algebra Tutorials
Purplemath --- http://www.purplemath.com/index.htm

Mathematics Help Central --- http://www.mathematicshelpcentral.com/ 

Bob Jensen's math bookmarks --- http://www.trinity.edu/rjensen/Bookbob2.htm#050421Mathematics

English Tutorials (included "Ask-a-Teacher option)
UsingEnglish.com --- http://www.usingenglish.com/

Writing Center Resources from Princeton University --- 

Writing Center Resources from Purdue University  ---

Bob Jensen's writing helpers are at http://www.trinity.edu/rjensen/Bookbob3.htm#Dictionaries

Technology Helpers from Smart Stops on the Web, Journal of Accountancy, June 2006 --- http://www.aicpa.org/pubs/jofa/jun2006/news_web.htm

Open a New Window

CPAs looking for Microsoft Windows troubleshooting advice can get articles, discussion forums and links to detailed guidance here. Users can find out the difference between various Windows versions, see a road map of their operating systems, learn how to customize their PCs and improve their performance and reduce e-clutter. Take a break from the high-tech talk with the Humor section to read “The Night Before Startup.”

Get a Checkup

If your computer acts like it has gremlins in it, sign up for a free account at this Web site and get to the heart of the matter. Run privacy and virus scans and download software to optimize your PC’s performance. Visitors can find out the five user behaviors on which spyware companies prey and get a monthly newsletter with PC performance tips.


CPAs looking to maximize their computer’s performance can subscribe to one of four free e-newsletters at this home page.

www.officeletter.com: The Office Letter is devoted to the Microsoft Office suite. It offers tricks, tools and techniques for Access, Excel, Outlook, PowerPoint and Word.

www.boyce.us/newsletter: Jim Boyce Software Tips and Tricks concentrates on Windows and Office applications with helpful hints on such subjects as how to back up or move Outlook Express from one computer to another.

www.karenware.com: Karen’s Power Tools newsletter offers plain-language explanations for technical questions, such as what to do when backup-disk data go bad and a discussion on error-detection strategies.

www.mikeslist.com/current.htm: Mike’s List, subtitled “The Silly Con Valley Report,” takes a tongue-in-cheek approach to technology with news on Apple and iPods and the “Lists o’ the Week,” which include Mike’s picks for gadgets to get, including a combination computer mouse and phone, or “gotta forget” ones, such as a laptop bag made of simulated human skin.

One Step Beyond

Find free help, hints and tips here on digital cameras and photo processing, audio players, printers and scanners. Learn how to remove adware and spyware from your computer, sign your e-mails and recover deleted messages. Go to the index of links for start-up business resources, such as how to accept credit card payments online, and get graphics to spice up your desktop publishing. Sign up for free e-mail notices for the latest PC tips on applications from Adobe Reader to WinZip.

Bob Jensen's technology bookmarks are at http://www.trinity.edu/rjensen/Bookbob4.htm

IRS Laptop Lost With Data on 291 People
Given the likelihood of lost luggage on airlines (especially with valuable contents), what's more stupid than checking your laptop before a flight?

An Internal Revenue Service employee lost an agency laptop early last month that contained sensitive personal information on 291 workers and job applicants, a spokesman said yesterday. The IRS's Terry L. Lemons said the employee checked the laptop as luggage aboard a commercial flight while traveling to a job fair and never saw it again. The computer contained unencrypted names, birth dates, Social Security numbers and fingerprints of the employees and applicants, Lemons said. Slightly more than 100 of the people affected were IRS employees, he said. No tax return information was in the laptop, he said.
Christopher Lee, "IRS Laptop Lost With Data on 291 People," The Washington Post, June 8, 2006 --- Click Here
Jensen Comment
Although many fewer people are victimized relative to the huge VA breach, the extent of personal data loss for each person is immensely more serious in the IRS loss.

"Laptop Security, Part 2:  Tips on protecting your data, should fate--or a criminal--separate you and your notebook," by James A. Martin, PC World via The Washington Post, June 9. 2006 --- Click Here

My guess is that your notebook is worth several thousand dollars. I'd also guess that the data stored on it is worth much, much more--and that you'd be entering a world of woe if your notebook were stolen or lost.

Last week I offered tips on how to protect and physically secure your notebook when you're out of the office. This week, I've got tips on protecting your data, should fate--or a criminal--separate you and your notebook.

Windows XP gives you the option of requiring a user password to log on. Though certainly far from bulletproof, a relatively complex password provides more protection than none at all.

A complex password includes upper- and lowercase letters, numbers, and one or more special characters. For example, suppose your name is Pat. You wouldn't use "Pat" as your password, would you? (You would? My, aren't we feeling lucky?) A better password would be something not easily identified with you.

The more complex your password, the more difficult it is to crack--and, potentially, for you to remember. Don't make your password so complex you can't remember it. Or, if you must store your passwords, keep them somewhere safe. Some software programs for PCs and PDAs give you the ability to manage and secure passwords. One example: DataViz's Passwords Plus ($30), which lets you manage and secure passwords on your notebook as well as your Palm OS PDA.

To create a password for your account in Windows XP, go into Control Panel, then open User Accounts. Select the account you want to protect with a password and click the "Create a password" button.

For more about passwords, read Scott Dunn's June " Windows Tips ."

Some laptops now come equipped with biometric fingerprint scanners, as an alternative or enhancement to Windows password-protection. For more on this, see number 3, below.

Another option is to encrypt any files on your notebook that contain sensitive data, such as customer Social Security numbers. (Of course, as I said last week, it's best not to place any sensitive data on a mobile system.)

In essence, encryption scrambles data into code that only an authorized user can access. However, encrypting files, or your entire drive, can be time-consuming, slow system performance, and increase the likelihood you'll lose access to the data.

Windows XP Professional (but not XP Home) includes an option that lets you encrypt files on an NTFS-formatted hard drive. After encrypting a file, you can open it just as you would any file or folder. However, someone who gains unauthorized access to your computer cannot open any encrypted files or folders.

To encrypt a folder in Windows XP Professional, right-click it in Windows Explorer, choose Properties, click Advanced, select the "Encrypt contents to secure data" check box, and click OK twice. In the Confirm Attribute Changes dialog box, do one of the following: To encrypt only the folder, click "Apply changes to this folder only," and click OK; to encrypt the folder contents as well as the folder, click "Apply changes to this folder, subfolders, and files," and click OK.

Continued in article

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

A Subtle Fraud in Journal Rankings

From Jim Mahar's blog on June 5, 2006 --- http://financeprofessorblog.blogspot.com/

Academic Journal Ranking Manipulations

The Unknown Professor has a fascinating post today about how Journal Rankings may be manipulated.

Two longish look-ins:
"In today's Wall Street Journal (online subscription required) Sharon Begley provides a rare look into the world of academic journal rankings. She describes some of the ways that scientific journals manipulate their "impact factors"."
and later describing his/her (I would imagine people know, but I won't out anything) own experiences (I would add to his below comment by saying I would be surprised if anyone who has published a few papers has not had the reference coaching happen now and then).
"One [way] is to ask authors to include additional citations to other pieces in the journal. I've seen this tactic used several times (both on my pieces and on those of colleagues). Typically, once a piece is either accepted or in the "last round", the editor might "suggest" other articles in the same journal which might possibly be cited. In one case, the editor gave a colleague of mine a list of eight possible citations (which would have increased the total citations in the author's bibliography by almost 50%). However, this doesn't happen as much as you'd think, because I use my bibliography as one of the criteria I use in deciding which journal to submit a piece to: if I cite a good number of articles from a particular journal, it's probably a good fit for the piece"

"Science Journals Artfully Try To Boost Their Rankings," by Sharon Begley, The Wall Street Journal, June 5, 2006, Page B1 --- http://online.wsj.com/article/SB114946859930671119.html

John B. West has had his share of requests, suggestions and demands from the scientific journals where he submits his research papers, but this one stopped him cold.

Dr. West, the Distinguished Professor of Medicine and Physiology at the University of California, San Diego, School of Medicine, is one of the world's leading authorities on respiratory physiology and was a member of Sir Edmund Hillary's 1960 expedition to the Himalayas. After he submitted a paper on the design of the human lung to the American Journal of Respiratory and Critical Care Medicine, an editor emailed him that the paper was basically fine. There was just one thing: Dr. West should cite more studies that had appeared in the respiratory journal.

If that seems like a surprising request, in the world of scientific publishing it no longer is. Scientists and editors say scientific journals increasingly are manipulating rankings -- called "impact factors" -- that are based on how often papers they publish are cited by other researchers.

"I was appalled," says Dr. West of the request. "This was a clear abuse of the system because they were trying to rig their impact factor."

Just as television shows have Nielsen ratings and colleges have the U.S. News rankings, science journals have impact factors. Now there is mounting concern that attempts to manipulate impact factors are harming scientific research.

Conceived 40 years ago, impact factors are essentially a grading system of how important the papers a journal publishes are. "Importance" is measured by how many other papers cite it, indicating that the discoveries, methodologies or insights it describes are advancing science.

Impact factors are calculated annually for some 5,900 science journals by Thomson Scientific, part of the Thomson Corp., of Stamford, Conn. Numbers less than 2 are considered low. Top journals, such as the Journal of the American Medical Association, score in the double digits. Researchers and editors say manipulating the score is more common among smaller, newer journals, which struggle for visibility against more established rivals.

Thomson Scientific is set to release the latest impact factors this month. Thomson has long advocated that journal editors respect the integrity of the rankings. "The energy that's put into efforts to game the system would be better spent publishing excellent papers," says Jim Testa, director of editorial development at the company.

Impact factors matter to publishers' bottom lines because librarians rely on them to make purchasing decisions. Annual subscriptions to some journals can cost upwards of $10,000.

The result, says Martin Frank, executive director of the American Physiological Society, which publishes 14 journals, is that "we have become whores to the impact factor." He adds that his society doesn't engage in these practices.

Journals can manipulate impact factors with legitimate editorial decisions. One strategy is to publish many review articles, says Vicki Cohn, managing editor of Mary Ann Liebert Inc., a closely held New Rochelle, N.Y., company that publishes 59 journals. Reviews don't report new results but instead summarize recent findings in a field. Since it is easier for scientists to cite one review than the dozens of studies that it summarizes, reviews get a lot of citations, raising a journal's impact score.

"Journal editors know how to increase their impact factor legitimately," says Ms. Cohn. "But there is growing suspicion that journals are using nefarious means to pump it up."

One questionable tactic is to ask authors to cite papers the journal already has published, as happened to UCSD's Dr. West, who says that he has great respect for the journal and its editors despite this episode. He declined the request, and the journal published his paper anyway, in March.

Richard Albert, the deputy editor of the American Journal of Respiratory and Critical Care Medicine, says that the request goes out to every scientist who submits a paper. "It's boilerplate, a form letter," he says. The letter has been in use for many years, according to Dr. Albert, who says he has always opposed the inclusion of the passage but was overruled by the journal's former editor.

Journals also can resort to "best-of" features, such as running annual summaries of their most notable papers. When Artificial Organs did this in 2005, all 145 citations were to other Artificial Organs papers. Editor Paul Malchesky says the feature was conceived "as a service to the readership. It was not my intention to affect our impact factor. In terms of how we run our operation, I don't base that on impact factor."

Self-citation can go too far. In 2005, Thomson Scientific dropped the World Journal of Gastroenterology from its rankings because 85% of the citations it published were to its own papers and because few other journals cited it. Editors of the journal, which is based in Beijing, did not answer emails requesting comment.

Journals can limit citations to papers published by competitors, keeping the rivals' impact factors down. An analysis of citations in the Journal of Telemedicine and Telecare shows very few citations of papers in a competitor, Telemedicine and e-Health, "while we cited them liberally," says editor Rashid Bashshur, director of telemedicine at the University of Michigan, Ann Arbor.

Richard Wootton, editor of JTT, says that he believes it's true that his journal cites its competitor less frequently than Dr. Bashshur's journal cites JTT, "but it doesn't seem to me that there is a sinister explanation." Dr. Wootton adds that "when we edit a paper...we sometimes ask authors to ensure that the relevant literature is cited." But "I can state unequivocally that we do not attempt to manipulate the JTT's impact factor. For a start, I wouldn't know how to."

Scientists and publishers worry that the cult of the impact factor is skewing the direction of research. One concern, says Mary Ann Liebert, president and chief executive of her publishing company, is that scientists may jump on research bandwagons, because journals prefer popular, mainstream topics, and eschew less-popular approaches for fear that only a lesser-tier journal will take their papers. When scientists are discouraged from pursuing unpopular ideas, finding the correct explanation of a phenomenon or a disease takes longer.

"If you look at journals that have a high impact factor, they tend to be trendy," says immunologist David Woodland of the nonprofit Trudeau Institute, of Saranac Lake, N.Y., and the incoming editor of Viral Immunology. He recalls one journal that accepted immunology papers only if they focused on the development of thymus cells, a once-hot topic. "It's hard to get into them if you're ahead of the curve."

As examples of that, Ms. Liebert cites early research on AIDS, gene therapy and psychopharmacology, all of which had trouble finding homes in established journals. "How much that relates to impact factor is hard to know," she says. "But editors and publishers both know that papers related to cutting-edge and perhaps obscure research are not going to be highly cited."

Another concern is that impact factors, since they measure only how many times other scientists cite a paper, say nothing about whether journals publish studies that lead to something useful. As a result, there is pressure to publish studies that appeal to an academic audience oriented toward basic research.

Journals' "questionable" steps to raise their impact factors "affect the public," Ms. Liebert says. "Ultimately, funding is allocated to scientists and topics perceived to be of the greatest importance. If impact factor is being manipulated, then scientists and studies that seem important will be funded perhaps at the expense of those that seem less important."

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

Why Indonesia remains relatively lenient on terror
Wherever he is, Osama bin Laden must be smiling. Next week, Abu Bakar Bashir -- the al Qaeda-linked cleric known as Southeast Asia's "emir of jihad" -- is expected to walk free from a Jakarta jail. It's all perfectly legal. Mr. Bashir has served his time, and his terrorist organization, Jemaah Islamiya (JI), isn't banned in Indonesia. Clearly, it's time to ask why the world's most populous Muslim country remains relatively lenient on terror, when the threat is so real . . . In exchange for gaining the political support of PKS and others like it for legislative initiatives -- such as last year's painful slashing of fuel-price subsidies -- the president sometimes turns a blind eye when conservative Islamic ideas rear their ugly head. Other times, former President Abdurrahman Wahid recently told us, Mr. Yudhoyono "lacks courage."
"Jakarta's Jihadist," The Wall Street Journal, June 8, 2006 --- Click Here

Racism on the Rise in Germany:  Ugly resurgence of racism with prowling violent gangs
"There are areas in Brandenburg and other parts of the East," Mr. Heye said, "where dark-skinned foreigners might not make it out alive." Just a couple of weeks ago, an Ethiopian-born engineer in Potsdam had his skull smashed at a bus stop when he got into a shouting match with two youngsters. The refugee organization Afrikarat, meanwhile, has promised to provide football fans from abroad with a map of "no-go areas." While Mr. Heye was at first shouted down by local politicians from all major parties for gross exaggeration, the annual criminal statistics published the very next day confirmed the basic trend: Violent hate crimes were up 24% in 2005 -- to 1,034 from 832 -- and continued to be most prevalent in the East. If you adjust for the lower number of immigrants in, say, rural Mecklenburg-Vorpommern, a foreign-looking person is about 25 times as likely to be assaulted in the East as in the West, says University of Hannover criminologist Christian Pfeifer.
Mriam Lau, "No-Go Germany," The Wall Street Journal, June 8, 2006 --- Click Here

Bringing Data Back From the Dead
But there are less-expensive alternatives, including some of the consumer software and services we tested. In some cases, the results surprised us. Norton SystemWorks ($70, http://www.symantec.com ), for example, attempts to repair hard drives while they are failing. But Norton writes to the damaged drive, which can actually worsen the problem and can make future data recovery efforts more time consuming and costly. Disk Doctor, an application built into SystemWorks, reported that it had repaired many clusters on one of our test drives, but when it was done the drive would no longer boot.
David Greenberg, "Bringing Data Back From the Dead," The Washington Post, June 4, 2006 --- Click Here

Clean Sweep of Your Hard Drive
How do I delete my deleted files on a computer so that they can't be recovered by anyone else?

"How to Wipe a Hard Drive Clean ," by Walter S. Mossberg, The Wall Street Journal, April 6, 2006; Page B4 --- http://online.wsj.com/article/mossberg_mailbox.html

Q: The community where I live has a one-month period (April this year) where you can dispose of your old computers. I have several old PCs around the house, but want to clean out the hard drives. Can you recommend a good program that can clean sensitive data off a hard drive?

A: There are a number of such "file wiper" programs, which permanently delete files so that they can't be recovered. Some are free, but the one I recommend is called Window Washer and costs $30 from Webroot Software Inc. It can be purchased at Webroot.com and elsewhere. The program, which also performs other tasks, has a file-wiping function called "bleaching." It can be used multiple times.

For Windows systems start with --- http://www.microsoft.com/athome/moredone/cleansweep.mspx

Then perhaps take a look at http://www.fileedge.com/get/clean-sweep/

Then look at http://www.fileedge.com/Cat/Security-Privacy/Other/Wash-n-Sweep-ev.html

Bob Jensen's technology bookmarks are at

"Study: Web is the No. 1 media," by Candace Lombardi, The New York Times, June 6, 2006 --- Click Here

Web media is the dominant at-work media and No. 2 in the home, according to a new report from the Online Publishers Association.

The Web also ranked as the No. 1 daytime media.

A research project, conducted by Ball State University's Center for Media Design, tracked the media use of 350 people every 15 seconds. The subjects represented each gender, about equally, across three age groups: 18 to 34, 35 to 49 and 50-plus. The people were monitored by another person for approximately 13 hours, or 80 percent of their waking day.

"Someone actually came into their homes and workplaces and had a handheld computer, every 15 seconds registering their media consumption and life activities," Pam Horan, president of the Online Publishers Association (OPA), told CNET News.com.

According to Horan, this is the first type of study of its kind. Previously, consumers were monitored for media usage by phone survey or diary method.

Not surprisingly, newspaper use peaked in the morning; that print media was consumed by 17 percent of the subjects between 8 a.m. and 11 a.m. When this media was combined with Web consumption, the potential reach for advertisers climbed to 44 percent. During the same morning period, the number of consumers using magazines jumped from 7 percent to 39 percent, and from 44 percent to 62 percent for television.

"The point is that there is an incremental reach that someone can gain by putting together a multimedia campaign," Horan said.

A conservative estimate from the study says 17 percent of overall media is consumed via the Internet, and Horan notes that other researchers like Forrester have placed that number even higher.

The OPA-commissioned study also used census data to determine the spending habits of its 350 monitored subjects. Web dominant consumers' retail spending averaged $26,450, while the TV-dominant group's spending averaged $21,401.

Yet, studies have shown that only about 8 percent of advertising goes to the Internet, Horan said.

"I hear more and more from marketers that they have shifted their business to be more responsive and realign. There is an active movement by traditional advertisers to be able to explore platform strategies," Horan said. She believes that research studies are attracting the attention of advertisers and media buyers and may result in a faster shift in advertising dollars to match the actual statistics of consumer media usage.

Others agree.

Continued in article

"Google to introduce spreadsheet in latest shot at Microsoft," PhysOrg, June 6, 2006 --- http://physorg.com/news68789101.html

Google Inc. will introduce a spreadsheet program Tuesday (June 8), continuing the Internet search leader's expansion into territory long dominated by Microsoft Corp.

Although it's still considered a work in progress, Google's online spreadsheet will offer consumers and businesses a free alternative to Microsoft's Excel application _ a product typically sold as part of the Office software suite that has been a steady moneymaker for years.

To avoid swamping the company's computers, Google's spreadsheet initially will be distributed to a limited audience. Google also wants more time to smooth out any possible kinks and develop more features, said Jonathan Rochelle, the product manager of the new application.

The Mountain View, Calif.-based company planned to begin accepting sign-ups for the spreadsheet at 9 a.m. EDT Tuesday through the ''labs'' section of its Web site. Rochelle wouldn't specify how many people will be granted access to the spreadsheet application.

Google's spreadsheet isn't as sophisticated as Excel. For instance, the Google spreadsheet won't create charts or provide a menu of controls that can be summoned by clicking on a computer mouse's right-hand button.

Rochelle said the program's main goal is to make it easier for family, friends or co-workers to gain access to the same spreadsheet from different computers at different times, enabling a group of authorized users to add and edit data without having to e-mail attachments back and forth.

Continued in article

Also see http://www.technologyreview.com/read_article.aspx?id=16967

Questions and answers related to adjustments to prior-period financial statements

From IAS Plus on June 10, 2006 --- http://www.iasplus.com/index.htm

The US Public Company Accounting Oversight Board has published a series of staff questions and answers related to adjustments to prior-period financial statements audited by a predecessor auditor. Prior period adjustments may be required, for instance, for discontinued operations, retrospective application of a change in accounting principle, or the correction of an error in prior-period financial statements. If the prior-period financial statements that require adjustments were audited by a predecessor auditor, which auditor, the predecessor or the successor, should audit the adjustments to prior-period financial statements?

Click to Download the PCAOB Q&A (PDF 60k).

"Web 2.0 Has Corporate America Spinning," Robert Hof, Business Week, June 5, 2006 --- Click Here
Or click here --- http://snipurl.com/Web2Here

Silicon Valley loves its buzzwords, and there's none more popular today than Web 2.0. Unless you're a diehard techie, though, good luck figuring out what it means. Web 2.0 technologies bear strange names like wikis, blogs, RSS, AJAX, and mashups. And the startups hawking them -- Renkoo, Gahbunga, Ning, Squidoo -- sound like Star Wars characters George Lucas left on the cutting-room floor.

But behind the peculiarities, Web 2.0 portends a real sea change on the Internet. If there's one thing they have in common, it's what they're not. Web 2.0 sites are not online places to visit so much as services to get something done -- usually with other people. From Yahoo!'s (YHOO) photo-sharing site Flickr and the group-edited online reference source Wikipedia to the teen hangout MySpace, and even search giant Google (GOOG), they all virtually demand active participation and social interaction (see BW Online, 9/26/05, "It's A Whole New Web"). If these Web 2.0 folks weren't so geeky, they might call it the Live Web.

And though these Web 2.0 services have succeeded in luring millions of consumers to their shores, they haven't had much to offer the vast world of business. Until now. Slowly but surely they're scaling corporate walls. "All these things that are thought to be consumer services are coming into the enterprise," says Ray Lane, former Oracle
(ORCL) president and now a general partner at the venture capital firm Kleiner Perkins Caufield & Byers (see BW Online, 6/5/06, "A VC's View of Web 2.0").

CORPORATE BLOGGERS.  For all its appeal to the young and the wired, Web 2.0 may end up making its greatest impact in business. And that could usher in more changes in corporations, already in the throes of such tech-driven transformations as globalization and outsourcing. Indeed, what some are calling Enterprise 2.0 could flatten a raft of organizational boundaries -- between managers and employees and between the company and its partners and customers. Says Don Tapscott, CEO of the Toronto tech think tank New Paradigm and co-author of The Naked Corporation: "It's the biggest change in the organization of the corporation in a century."

Early signs of the shift abound. Walt Disney
(DIS), investment bank Dresdner Kleinwort Wasserstein, and scores of other companies use wikis, or group-editable Web pages, to turbo-charge collaboration. Other firms are using button-down social-networking services such as LinkedIn and Visible Path to dig up sales leads and hiring prospects from the collective contacts of colleagues. Corporate blogging is becoming nearly a cliché, as executives from Sun Microsystems (SUNW) chief executive Jonathan Schwartz to General Motors (GM) Vice-Chairman Bob Lutz post on their own blogs to communicate directly with customers.

Just as the personal computer sneaked its way into companies through the back door, so it's going with Web 2.0 services. When Rod Smith, IBM's
(IBM) vice-president for emerging Internet technologies, told the information technology chief at Royal Bank of Scotland about wikis last year, the exec shook his head and said the bank didn't use them. But when Smith looked at the other participants in the meeting, 30 of them were nodding their heads. They use wikis indeed. "Enterprises have been ringing our phones off the hook to ask us about Web 2.0," says Smith.

ONE GIANT COMPUTER.  Also just like the PC, Web 2.0's essential appeal is empowerment. Increasing computer power, nearly ubiquitous high-speed Internet connections, and ever-easier Web 2.0 services give users unprecedented power to do it themselves. It doesn't hurt that many of these services are free, supported by ads, or at their most expensive still cost less than cable. "All the powerful trends in technology have been do-it-yourself," notes Joe Kraus, CEO of wiki supplier JotSpot.

In essence, these services are coalescing into one giant computer that almost anyone can use, from anywhere in the world. When you do a Google search, for instance, you're actually setting in motion an array of programs and databases distributed around the globe on computer hard drives. Not only that, people who tap services such as MySpace, eBay
(EBAY), and the Internet phone service Skype actually are improving the tools by the very act of using them. MySpace, for instance, becomes more useful with each new contact or piece of content added.

The collective actions, contacts, and talent of people using services such as MySpace, eBay, and Skype essentially improve those services constantly
(see BW Online, 6/20/05, "The Power Of Us"). "We're shifting from a presentation medium to a programming platform," says Tapscott. "Every time we go on these sites, we're programming the Web."

PROBLEM SOLVING.  Not surprisingly, a lot of executives remain skeptical. For some, it's hard to imagine the same technology that spawns a racy MySpace page also yielding a new corporate collaboration service. "There's a big cultural difference between the Web 2.0 people and the IT department," notes consultant John Hagel, author of several books on technology and business. More than that, information technology managers naturally don't want people using these services willy-nilly, because they're often not secure from hackers or rivals.

Nonetheless, the notions behind Web 2.0 clearly hold great potential for businesses -- and peril for those that ignore them. Potentially, these Web 2.0 services could help solve some vexing problems for corporations that current software and online services have yet to tackle.

For one, companies are struggling to overcome problems with current online communications, whether it's e-mail spam or the costs of maintaining company intranets that few employees use. So they're now starting to experiment with a growing array of collaborative services, such as wikis. Says Ross Mayfield, CEO of the corporate wiki firm Socialtext: "Now, most everybody I talk to knows what Wikipedia is -- and it's not a stretch for them to imagine a company Wikipedia."

MORE FLEXIBLE.  And not just imagine -- Dresdner Kleinwort Wasserstein, for instance, uses a Socialtext wiki instead of e-mail to create meeting agendas and post training videos for new hires. Six months after launching it, traffic on the 2,000-page wiki, used by a quarter of the bank's workforce, already has surpassed that of the company's intranet
(see BW Online, 11/24/05, "E-Mail Is So Five Minutes Ago").

Corporations also are balking at installing big, multimillion dollar software programs that can take years to roll out -- and then aren't flexible enough to adapt to new business needs. "They're clunky and awkward and don't encourage participation," grumbles Dion Hinchcliffe, chief technology officer of Washington, D.C. tech consultant Sphere of Influence.

That's why companies are warming to the idea of opening their information-technology systems to do-it-yourselfers. And they spy an intriguing way to do that with what are known as mash-ups, or combinations of simple Web 2.0 services with each other into a new service
(see BW Online, 7/25/05, "Mix, Match, and Mutate"). The big advantage: They can be done very quickly with existing Web services.

BUSINESS NETWORKS.  IBM, for instance, last year helped the U.S. Chamber of Commerce Center for Corporate Citizenship mash together a one-stop shop for people displaced by Hurricane Katrina to find jobs. People type into one box the kind of job they're seeking, and the site searches more than 1,000 job boards, then shows their location on a Google Map. "This [mashups] could be a way to provide solutions to customers within hours instead of months," says IBM's Smith.

Companies are starting to take a page from MySpace, Facebook, and other social-networking services. The reason: As appealing as that social aspect is for teens and anyone else who wants to stay in closer touch with friends, it's even more useful in business. After all, businesses in one sense are social networks formed to make or sell something.

So it's no surprise that corporate-oriented social networks are gaining a toehold. LinkedIn, an online service for people to post career profiles and find prospective employees, is the recruiting tool of choice for a number of companies. "In 2003, people thought of us as a weird form of social networking," notes LinkedIn CEO Reid Hoffman. "Now, people are saying, 'Oh, I get it, it's a business tool.'"
(see BW Online, 4/10/06, "How LinkedIn Broke Through").

STAYING YOUNG.  Despite all the activity so far, it's still early days for this phenomenon some techies (who can't help themselves) call Enterprise 2.0. For now, the key challenge for executives is learning about the vast array of Web 2.0 services. And that requires more than simply checking in with the premier Web 2.0 blog, TechCrunch (see BW Online, 6/2/06, "Tip Sheet: Harnessing Web 2.0").

Where to start? Watch what kids are doing. If they use e-mail at all, it's a distant fourth to instant messaging, personal blogs, and the social networking sites, because they're much easier to use for what matters to them: staying in touch with friends. Companies need to provide more compelling ways for this highly connected bunch as they move into the workforce, bringing their valuable contacts in tow. "Young people are not going to go to companies where they can't use these new tools," says Lane. "They'll say, 'Why would I want to work here?'"

It's also critical for executives to try out these services themselves: Create a MySpace page. Open a Flickr account and upload a few photos. Write a Wikipedia entry. Create a mashup at Ning.com. "The essence of Web 2.0 is experimentation, so they should try things out," says venture capitalist Peter Rip of Leapfrog Ventures, an investor in several Web 2.0 startups.

FREE P.R.  Then there's blogging. It's worthwhile to spend considerable time reading some popular blogs, which you can find at
Technorati.com, to get a feel for how online conversation works. Only then should execs try their hand at blogging -- and perhaps first inside their companies before going public. Thick skin is a requirement, since the "blogosphere" can be brutal on anything that sounds like spin.

But the payoff can be substantial, if hard to quantify. Genial Microsoft
(MSFT) blogger Robert Scoble, for instance, is credited by many Redmond watchers with doing more to improve the company's image than millions of dollars in public relations. In no small part that's because he has shown a willingness to criticize his company at times.

Continued in article

When cows can fly Louisiana politics will be honorable
Rep. William Jefferson, D-New Orleans, said Tuesday that there is "an honorable explanation" for the damaging scenario being painted by the federal government in the federal bribery probe targeting him, and he again denied breaking any laws. Jefferson declined to discuss specifics of the 15-month investigation that has yielded two guilty pleas amid allegations that the congressman accepted hundreds of thousands of dollars in bribes. Jefferson has not been charged and would not speculate on whether he thought an indictment was coming from the northern Virginia grand jury investigating him. In a wide-ranging interview late Tuesday in his congressional office, the site last month of an unprecedented FBI search, Jefferson said he has no intention of stepping down and reiterated his plan to seek a ninth term in November.
Bill Walsh and Bruce Alpert, "Jefferson promises he has 'an honorable explanation'":  He says he'll seek re-election this year," The Times-Picayune, June 7, 2006, ---

"Safe Drivers and Road Rage: The Good and Bad of American Driving Habits," AccountingWeb, May 31, 2006 --- http://www.accountingweb.com/cgi-bin/item.cgi?id=102207

Two recent surveys offer insight into Americans’ driving habits, both good and bad. The 2006 Allstate America’s Best Drivers Report and AutoVantage’s first annual In the Driver’s Seat Road Rage Survey reveal different sides of one of the fundamental characteristics of American life: driving.

Allstate America’s Best Drivers Report

This report ranks the best drivers in the 200 largest cities across the United States. The best drivers were those who were less likely than the national average to have an accident. To determine where cities ranked on the list, Allstate researchers analyzed company data to determine the likelihood drivers in those cities would experience a vehicle collision.

“The Allstate America’s Best Driver’s Report elevates the country’s discussion on safe driving. Our hope is that each year the Allstate report helps facilitate an ongoing dialogue that saves lives,” George Ruebenson, Allstate’s senior vice president for claims service, said in a prepared statement.

According to the 2006 Best Drivers Report, the cities with the best drivers are:

  1. Sioux Falls, S.D., drivers are 30.2 percent less likely to have an accident, going an average of 14.3 years between collisions
  2. Fort Collins, Colo., drivers are 24.0 percent less likely to have an accident, going 13.2 years between collisions
  3. Cedar Rapids, Iowa, drivers are also 24.0 percent less likely to have an accident, going 13.2 years between collisions
  4. Huntsville, Ala., drivers are 21.6 percent less likely to have an accident, going 12.8 years between collisions
  5. Chattanooga, Tenn., drivers are 21.2 percent less likely to have an accident, going 12.7 years between collisions
  6. Knoxville, Tenn., drivers are 20.7 percent less likely to have an accident, going 12.6 years between collisions
  7. Des Moines, Iowa, drivers are 20.6 percent less likely to have an accident, also going 12.6 years between collisions
  8. Milwaukee, Wisc., drivers are 20.0 percent less likely to have an accident, going 12.5 years between collisions
  9. Colorado Springs, Colo., drivers are 19.0 percent less likely to have an accident, going 12.3 years between collisions
  10. Warren, Mich., drivers are 18.9 percent less likely to have accident, also going 12.3 years between collisions.

For the second consecutive year, Phoenix had the safest drivers among cities with more than 1 million residents. Drivers in Phoenix can expect to go 9.7 years between collisions, slightly more frequently than the national average. Phoenix is also listed as the second least courteous city by the In the Driver’s Seat Road Rage survey.

In the Driver’s Seat Road Rage Survey

“Road rage has unfortunately too often become a way of life, both on and off the track,” NASCAR driving legend and AutoVantage spokesman Bobby Hamilton said in a prepared statement. “More and more, in cities across America, people are acting out their frustrations with dangerous results. It’s bad for professional drivers and everyday drivers alike.”

The least courteous cities or those having the worst road rage, according to the AutoVantage survey, are:

The cities with the least road rage and therefore the most courteous cities are:

Other key findings from the AutoVantage survey include:

“This new study focuses on important attitudes and habits of drivers on the open road nationwide,” Brad Eggleston, vice president of AutoVantage, said in a prepared statement. “This groundbreaking research is an important tool to help educate and influence safer driving habits throughout the United States.”

According to Traffic Facts, a publication of the National Highway Traffic Safety Administration, more crashes occur on Saturdays than any other day of the week. Sundays ranks second and Fridays came in third. In addition, most collisions happen between 3 and 6 p.m.. The period between 6 and 9 p.m. ranked second, while the period from 9 p.m. to midnight finishes third. The fewest crashes occur between midnight and 3 a.m..

From the Scout Report on June 9, 2006

OpenNet Initiative --- http://www.opennetinitiative.org/ 

A number of organizations are actively concerned with monitoring the ways in which various governments have attempted to limit or restrict access to the Internet, and the OpenNet Initiative is one such group. Drawing on a collaborative partnership with four academic institutions (including the University of Toronto and Harvard Law School), the group’s aim is “to excavate, expose and analyze filtering and surveillance practices in a credible and non-partisan fashion.” On their homepage, visitors will have access to a number of their research publications, case studies, their blog, and a selection of external links of note. Some of their more recent research papers include their investigation into the extent to which the Republic of Yemen controls the information environment of their citizens as well as similar efforts in Myanmar. Overall, the site will be of great interest to those with an interest in cyberlaw and related fields.

Tate Papers http://www.tate.org.uk/research/tateresearch/tatepapers/ 

Art museums often publish a journal, which includes papers primarily based on research about their specific collections. Since 2004, the Tate has been publishing its version online, as the Tate Papers. The tag-line on the Web site promises that the journal will “cover a wide range of subjects: artists, works of art and archives in Tate's collection, art theory, visual culture, conservation and museology.” A quick browse of the available papers shows that they do indeed live up to this claim. For example, a visitor can read an article on the difficulties of conserving the work of Joseph Beuys, an artist who often used organic materials that are bound to decompose (such as fat and wool), but who made contradictory statements regarding his willingness to allow his work to self-destruct. In the same issue (Autumn 2005) a visitor can read a much more traditional article researching the history and attribution of Thomas Gainsborough's 1781 portrait of Marie Jean Augustin Vestris, which passed from the hands of private collectors to the National Gallery in 1888, and has belonged to the Tate since 1955.

StudioLine Photo Basic 3.4.13 http://www.studioline.biz/EN/products/overview-photo-basic/default.htm 

Summer is upon us, and it is certainly a time to make a visual record of family gatherings, trips to the Atlas Mountains, or other such occasions. StudioLine Photo Basic 3.4.13 is a good way to organize such photographic memories, as users can sort their images into albums and folders, and also utilize some of their 30 image tools to modify their existing images. These tools can assist with exposure problems and the seemingly omnipresent specter of red-eye. This version is compatible with computers running Windows 98 and newer.

NetVeda Safety. Net 3.62 http://www.netveda.com/consumer/safetynet.htm 

The idea behind the NetVeda Safety Net application is a simple one: to allow users to control access to certain websites on their computer and to maintain firewall protection in the process. Users of the application can define user access based on the time of day and for content, if they so desire. As might be expected, the application also contains privacy controls that block the sending of personal information and that can also generate activity reports. This version is compatible with all computers running Windows 95 and newer.

Organic Food Links

Increased interest in ‘going organic’ welcomed by some, raises eyebrows of others The Green Invasion http://www.usnews.com/usnews/health/articles/060612/12organic.htm 

Organic farming grows industrial edge http://www.fortwayne.com/mld/journalgazette/business/14744188.htm 

Mass Natural http://www.nytimes.com/2006/06/04/magazine/04wwln_lede.html 

Bad food Britain: Why are we scared of real food? http://www.dailymail.co.uk/pages/live/articles/health/healthmain.html?in_article_id=389321&in_page_id=1774 

International Federation of Organic Agriculture Movements http://www.ifoam.org/ 

Local Harvest http://www.localharvest.org/ 

The Food of the Gods http://etext.library.adelaide.edu.au/w/wells/hg/food/

Updates from WebMD --- http://www.webmd.com/

Latest Headlines on June 9, 2006

Latest Headlines on June 12, 2006

Poison ivy to grow more noxious as Earth warms ---

Grandma May Truly Become Miss Piggy:  Scientists hope to cure Alzheimer's with piglet clones
Scientists working in Denmark said on Friday they planned to use piglets they had cloned in their search for a cure for Alzheimer's disease.
PhysOrg, June 8, 2006 --- http://physorg.com/news69077612.html

"New Drugs Might Benefit Diabetics:  Pfizer's, Merck's Medicines Break Ground in Treatment Of Type 1, 2 Forms of Disease," by Jennifer Corbett Dooren, The Wall Street Journal, June 12, 2006; Page B5 --- http://online.wsj.com/article/SB115007339741277468.html?mod=todays_us_marketplace

Company-funded studies unveiled over the weekend at the American Diabetes Association's annual meeting suggested a pair of innovative drugs could benefit diabetics.

Several studies suggest Merck & Co.'s proposed drug Januvia, for Type 2 diabetes, was effective at lowering a measure of blood sugar without significant side effects. Januvia is awaiting approval from the Food and Drug Administration to treat Type 2 diabetes, which is more common than Type 1. Januvia is a drug known as a DPP-4 inhibitor, and if approved would likely be the first in a new class of diabetes medicines. Novartis AG has a similar drug, Galvus, also awaiting FDA approval.

Separately, new data from studies of Pfizer Inc.'s inhaled form of insulin, Exubera, showed the product lowered or maintained blood sugar without serious side effects. Pfizer's Exubera is the first needle-free form of insulin and is set to hit the market next month. Insulin is required to treat Type 1 diabetes and more severe forms of Type 2 diabetes. Exubera could replace daily short-acting insulin injections but wouldn't replace long-acting insulin.

Continued in article

Erotic images elicit strong response from brain
A new study suggests the brain is quickly turned on and "tuned in" when a person views erotic images. Researchers at Washington University School of Medicine in St. Louis measured brainwave activity of 264 women as they viewed a series of 55 color slides that contained various scenes from water skiers to snarling dogs to partially-clad couples in sensual poses. What they found may seem like a "no brainer." When study volunteers viewed erotic pictures, their brains produced electrical responses that were stronger than those elicited by other material that was viewed, no matter how pleasant or disturbing the other material may have been. This difference in brainwave response emerged very quickly, suggesting that different neural circuits may be involved in the processing of erotic images.
"Erotic images elicit strong response from brain," PhysOrg, June 9, 2006 --- http://www.physorg.com/news69083681.html

Man Meets Woman, Man Thinks Sex?
When a man and woman meet for the first time, men may be more likely to think about sex -- or at least more likely to admit it. That's the core finding of a study in June's issue of Psychology of Women Quarterly.
Miranda Hitti, "Man Meets Woman, Man Thinks Sex?" WebMD, June 9, 2006 --- http://www.webmd.com/content/article/123/115123

ABC News: Hospital Has Legionnaires' Disease Cases
Legionnaires' disease have been diagnosed among patients and visitors at a San Antonio hospital, and health officials suspect the facility is the source of the outbreak. Among those diagnosed at North Central Baptist Hospital, three have died. But health officials said they already were ill and they didn't know how much of a factor Legionnaire's disease played in the deaths.
"ABC News: Hospital Has Legionnaires' Disease Cases," ABC News, June 15, 2006 --- http://abcnews.go.com/US/wireStory?id=2078246  

Car Ads Keep Selling Sex,
While many car advertisements today focus on families and young consumers, many companies continue to play to their physically mature but adolescently-minded male base.
A page by
"Sylvia" at CarSpace.com (the social networking site from Edmunds.com) contrasts ads from the 1970's and today, and things haven't change much.
John Gartner, "Car Ads Keep Selling Sex," Wired News, June 9, 2006 --- http://wiredblogs.tripod.com/cars/

Check out this 1970 Dodge Charger ad on YouTube, which depicts women as bubble-headed playthings who swoon all over a nebbish guy because of his wheels. And then watch the contemporary Dodge Durango ad that wasn't aired because of it's phallic references. Yup, car advertisers love to make the pitch all about getting laid.

Although not about sex, the Toyota Vios ad is a clever ripoff ad about the tempetation of cars.

In his new short story collection In Persuasion Nation, absurdist extraordinaire George Saunders offers a surreal depiction of the destruction of individuality through consumer mega-culture

"Boxed In," by Vince Passaro, The Nation, June 26, 2006 --- http://www.thenation.com/doc/20060626/passaro

If you are a new reader of George Saunders, the first thing you ought to know is that Saunders is the funniest writer in America, more likely to make you laugh in public, if that's where you're reading his books, than any writer since P.G. Wodehouse. The competition--David Sedaris, Tom Wolfe, Christopher Buckley--isn't even close.

It is easy, therefore, to pigeonhole Saunders, to think of him largely as a wit and an absurdist extraordinaire. This would be to miss his point. Saunders's laughs are a cover, a diversion, beneath which reside some profoundly serious intentions regarding the morality of how we live and the power of love and immanent death to transform us into vastly better creatures than we could otherwise hope to be. These are the biggest intentions an artist can have.

Among younger writers these days, Saunders has many imitators. He often writes with great wit and affection about working-class people and the situations of nonsensical hardship they face. With so few writers left in the United States qualified (and willing) to cover this terrain, Saunders ends up attracting some disciples simply along class lines. But class is not his main concern. His main concerns are much harder to pin down--unlike writers who often can be successfully imitated, say Ann Beattie or Raymond Carver, Saunders does not work in the mainstream tradition of North American short fiction, nor does he have a simple style, though it may sometimes appear so. His sensibility, always a close relative of style, is exclusively his own, sophisticated, daring and politically unusual, to the degree that one can't really imitate him unless one believes what he believes--everything he does is in service of an immovably unique worldview. In this as in several other ways, Saunders reminds me of Flannery O'Connor, which is to say he is a radical, and only a small number of people who really understand the convictions behind his work--the caustic humor that, pulled back, reveals a scouring contempt for consumer society and modern life, as well as a deep and specifically religious eagerness for transcendent meaning--would choose to embrace them.

No agreement or even negotiation with the Arabs until they accepted that Zionism was invincible
As I write, Israel is faced with a democratically elected Hamas government, the legacy of its own brute military policies toward the Palestinians. Behind Hamas's statement that it will not recognize Israel--for which it is isolated and financially starved--we can ironically detect the shade, and perfectly logical consequence, of the ethos of Jabotinsky, who famously ended his 1923 essay "The Iron Wall": "The only path to an agreement in the future is an absolute refusal of any attempts at an agreement now." There could be no agreement or even negotiation with the Arabs until they accepted that Zionism was invincible. For Jabotinsky inflexibility was political doctrine.
"The Zionist Imagination," by Jacqueline Rose, The Nation, June 26, 2006 --- http://www.thenation.com/doc/20060626/rose

June 1, 2006 message from James L. Morrison [jlm@nova.edu]

The June/July 2006 issue of Innovate (www.innovateonline.info) offers a range of practical ideas for using new technologies in classrooms as well as ways to avoid common pitfalls caused by technology. This is a one-time mailing to you; if you wish to receive future announcements of new issues and our webcast schedules, please take advantage of our free subscription at http://innovateonline.info/index.php?view=subscribe

We open with Sir John Daniel and Paul West’s exploration of how the digital dividends of technology can be used to overcome the digital divide for impoverished nations worldwide. They examine the challenges of bringing higher education to developing nations and advocate open educational resources as a potential solution to the problem.
http://www.innovateonline.info/index.php?view=article&id=252 )

Our next three articles address specific ways in which instructors have used the digital dividends available to them in teaching. Ulises Mejias describes a graduate seminar he taught on the affordances of social software--software that allows for information exchange, collaboration, and ease of communication. His students used the software while learning about it and critiquing it, illustrating well the learning opportunities afforded by this category of technology.
http://www.innovateonline.info/index.php?view=article&id=260 )

S. Pixy Ferris and Hilary Wilder examine wikis, one example of social software, as a way to bridge the distance between students and teachers.

Adopting the linguistic theory of Walter J. Ong, they see teachers as part of a print paradigm of learning, whereas they propose that students are increasingly a part of a secondary-oral paradigm characterized by certain attributes of both oral-based cultures and print-based cultures. Wikis, they argue, can be a pedagogical bridge between these two educational positions.
http://www.innovateonline.info/index.php?view=article&id=258 )

Craig Smith focuses on chat, a common way for online instructors to replace classroom discussion. He provides a protocol to keep discussions focused and productive, helping teachers realize the potential usefulness of an easily accessible technological tool. (See http://www.innovateonline.info/index.php?view=article&id=246 )

Technology also presents some problems in the classroom. The easy availability of apparently anonymous information on the Internet blurs definitions of plagiarism. While tools such as electronic plagiarism detectors have become more common, Eleanour Snow argues that they are not enough. She advocates online tutorials as an easy and effective way of teaching students about plagiarism, and offers examples and links to tutorials for teachers eager to begin the process of educating themselves and their students.
http://www.innovateonline.info/index.php?view=article&id=306 )

Howard Pitler also sees a need to make copyright guidelines clear, but argues that copyrights should be more flexible. He offers guidance about how copyright works and describes Creative Commons, a Web site that provides writers and artists a way to select the rights that they want to reserve and make it clear to others exactly what they are allowed to reproduce and alter.
http://www.innovateonline.info/index.php?view=article&id=251 )

Another difficulty inherent in the digital age is the notorious attrition rate in online education. While noting that drop rates for online courses should not necessarily be equated with lack of success, David Diaz and Ryan Cartnal acknowledge that reducing attrition in such courses should still be on educators' agendas. In addressing this issue they examine the impact of term length on attrition rates, advocating a shorter length to enable time-strapped students to complete the course more efficiently. (See

http://www.innovateonline.info/index.php?view=article&id=196 )

Please forward this announcement to appropriate mailing lists and to colleagues who want to use IT tools to advance their work. Ask your organizational librarian to link to Innovate in their resource section for open-access e-journals.



James L Morrison
Editor-in-Chief, Innovate

Professor Emeritus of Educational Leadership UNC-Chapel Hill http://horizon.unc.edu

"Sex-Ed Resources," by Elizabeth Bernstein, The Wall Street Journal, June 15, 2006; Page D2 --- http://online.wsj.com/article/SB115032944307080646.html?mod=todays_us_personal_journal

Should four-year-olds learn the facts of life?

An increasing number of parents are dealing with sex education at home -- often long before it comes up in the classroom. And now, parents can turn to a wave of books and videos to help address the subject with small kids, some even as young as four.

"The trick is to find out from the kid what they really want to know," says Dr. Charles Shubin, who teaches pediatrics at Johns Hopkins University and the University of Maryland. He recommends that parents choose sex-ed materials that are age-appropriate and that they review all books and videos carefully before showing them to their children. Here are some resources:

Book: "But How'd I Get in There in the First Place?" by Deborah M. Roffman
Price/Publisher: $14 (paperback); Perseus Publishing
Comment: Ms. Roffman -- who teaches sex education at schools in Baltimore -- thinks parents shouldn't always wait until a child asks to bring up the topic of sex. Published in 2002 and aimed at parents of children under seven years old, her book gives straight-forward advice.

Book: "Everything You Never Wanted Your Kids to Know about Sex (But Were Afraid They'd Ask)" by Justin Richardson, M.D., and Mark A. Schuster, M.D., Ph.D.
Price/Publisher: $14.95 (paperback); Three Rivers Press
Comment: This book explains in depth a child's sexual development, the emotions a parent may experience as a child changes and how to talk to the child about sex. Topics include nudity at home, a child's sexual orientation, abstinence and dealing with sexually active adolescents.

Book: "It's Not the Stork" by Robie H. Harris
Price/Publisher: $16.99; Candlewick Press
Comment: "It's Not the Stork," which will be published next month, is aimed at kids as young as four years old. Many parents will like this book's direct approach, but some may feel it offers too much too soon.

Book: "Where Did I Come From?" by Peter Mayle
Price/Publisher: $9.95 (paperback); Kensington Publishing
Comment: Originally published in 1973, more than two million copies of this sex-ed book have been sold in the U.S. The cartoon-style drawings are child-friendly, if a bit cheesy. In one, a sperm wears a top hat.

DVDs: "The Birds, the Bees, and Me"
Price/Publisher: $19.95; National Training Organization for Child Care Providers
Comment: These 20-minute DVD videos -- there's one aimed at girls and one aimed at boys -- use cartoons, diagrams and college-age narrators in an attempt to make young children comfortable with topic of sex. They cover basic information about the changes a body goes through during puberty, sexual intercourse and how a "baby" -- note, not a fetus -- grows in a woman's body. There is also a strong abstinence message.

From Smart Stops on the Web, The Journal of Accountancy, May 2006 --- http://www.aicpa.org/pubs/jofa/may2006/news_web.htm

Invest Time for a Laugh
Who says researching investment information can’t be fun? At this Web site, visitors not only get the latest market headlines and insights, but also some laughs. For example, the Essentialist Glossary in the Extras section defines Bill Gates as “where God goes for a loan.” Users also can read special reports on investing in India or value-investing strategies, subscribe to the free Daily Reckoning financial e-letter or get five secrets for investing in small- and micro-cap stocks.


Forwarded by Dick Haar

Tax his land, Tax his wage, Tax his bed in which he lays.

Tax his tractor, Tax his mule, Teach him taxes is the rule.

Tax his cow, Tax his goat, Tax his pants, Tax his coat.

Tax his ties, Tax his shirts, Tax his work, Tax his dirt.

Tax his tobacco, Tax his drink, Tax him if he tries to think.

Tax his booze, Tax his beers, If he cries, Tax his tears.

Tax his bills, Tax his gas, Tax his notes, Tax his cash.

Tax him good and let him know That after taxes, he has no dough.

If he hollers, Tax him more, Tax him til he's good and sore.

Tax his coffin, Tax his grave, Tax the sod in which he lays.

Put these words upon his tomb, "Taxes drove me to my doom!"

And when he's gone, We won't relax, We'll still be after the inheritance TAX!!

Accounts Receivable Tax Building Permit Tax CDL License Tax Cigarette Tax Corporate Income Tax Dog License Tax Federal Income Tax Federal Unemployment Tax (FUTA) Fishing License Tax Food License Tax Fuel Permit Tax Gasoline Tax Hunting License Tax Inheritance Tax Inventory Tax IRS Interest Charges (tax on top of tax), IRS Penalties (tax on top of tax), Liquor Tax, Luxury Tax, Marriage License Tax, Medicare Tax, Property Tax, Real Estate Tax, Service charge taxes, Social Security Tax, Road Usage Tax (Truckers), Sales Taxes, Recreational Vehicle Tax, School Tax, State Income Tax, State Unemployment Tax (SUTA), Telephone Federal Excise Tax, Telephone Federal Universal Service Fee Tax, Telephone Federal, State and Local Surcharge Tax, Telephone Minimum Usage Surcharge Tax, Telephone Recurring and Non-recurring Charges Tax, Telephone State and Local Tax, Telephone Usage Charge Tax, Utility Tax, Vehicle License Registration Tax, Vehicle Sales Tax, Watercraft Registration Tax, Well Permit Tax, Workers Compensation Tax.

COMMENTS: Not one of these taxes existed 100 years ago and there was prosperity, absolutely no national debt, the largest middle class in the world and Mom stayed home to raise the kids.

Why Americans Should Never Be Allowed to Travel --- http://www.strangeplaces.net/weirdthings/travel.html

Why Americans Should Never Be Allowed To Travel

These are actual stories provided by travel agents

More Tidbits from the Chronicle of Higher Education --- http://www.aldaily.com/

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/ 

I highly recommend TheFinanceProfessor (an absolutely fabulous and totally free newsletter from a very smart finance professor, Jim Mahar from St. Bonaventure University) --- http://www.financeprofessor.com/ 
Jim's great blog is at http://financeprofessorblog.blogspot.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