Ore Hill as Seen from Our Front Lawn in Sugar Hill

I took the above picture in early October two years ago. This year, late in September, the foliage is beginning to look almost identical as the color season swings into being once again. You can track New England fall colors colors by going to
For travel guides see http://gonewengland.about.com/od/fallfoliage/Fall_Foliage_in_New_England.htm
Hundreds of pictures are available at http://photo.weather.com/interact/photogallery/results.html?activitiesCategory=4490&from=ffFeatures

If we look off to the southeast from our front windows we see the two Kinsman mountains (North and South) in the Kinsman Range about 10-20 miles away. In the foreground of the above picture is the much closer Ore Hill less than a mile away that leads up to the iron ore mine that's now boarded up. The iron mine was known as the Franconia Iron Mine even though the mine itself is in our village of Sugar Hill rather than the larger village of Franconia. Part of the iron that remains can be found in our well water. We have a water conditioning system in the basement to filter out the iron in our water.

As far back as 1805, iron ore was packed on mules from the mine down to the historic village of Franconia.  There the iron ore was smelted down into high quality iron that was then fabricated into some of the best iron stoves ever manufactured. If you have a Franconia Stove you have a valuable antique. The Franconia Heritage Museum collected some early artifacts of the hauling, smelting, and manufacturing processes. Parts of the 200-year old smelter are still visible across the Gale River running through downtown Franconia --- http://www.franconiaheritage.org/


The octagonal stone stack that is visible on the far bank of the Gale River is all that remains of a 200-year-old iron smelter shown on an 1805 map of Franconia. The New Hampshire Iron Factory Company rebuilt the original furnace several times, adding hot blast after 1840 and extending the height to its present 32 feet.

Chiseled into one of the heavy stones in the west arch opening is "S. Pettee, Jr. 1859". Pettee was a well-known iron master who was associated with several blast furnaces in New England. He was the last known foreman to operate this furnace.

The furnace was built of local granite. Its interior is lined with firebrick, laid in a cylindrical shape. The space between the firebrick and stone exterior is filled with clay.

Farmers burned trees to make charcoal to fire the furnace. Iron production declined by 1865 as the ore and trees diminished and as iron production in Pennsylvania progressed at less cost. The furnace was abandoned with a belly full of once-molten iron. The furnace had been inactive for twenty years when, in 1884, the shed that surrounded it burned to the ground.

Visitors can see a scale model of the furnace and the shed that enclosed it.

Also on display at the Interpretive Center are an ore cart, stove, kettles and tools, as well as panels explaining the process. The Franconia Heritage Museum offers additional displays of iron and books on the subject.

For spectacular foliage trips I recommend starting on Exit 32 of Interstate 93 in Lincoln (about 20 miles from our cottage) and proceeding eastward on the Kancamagus Highway (also Click Here). For mountain views you can then proceed north toward Mount Washington and complete the loop back west through Bethlehem and South through the Franconia Notch. Or, after you take the Kancamagus Highway to Conway, you can head east on Highway 302 to the Route 1 coastal highway in Maine. You may have to take some of the side roads to see some of the best foliage by the Atlantic Ocean.

When I was on the faculty at the University of Maine for ten years (1968-1978), we had a summer/autumn house about a mile east of the bridge that crosses over to Acadia National Park. This national park is spectacular in the autumn and is best viewed, I think, from the Cranberry Islands. Our kids loved our beach even though the water was generally too cold for swimming.


Henry David Thoreau

Autumnal Tints


The Atlantic Monthly (October 1862) --- http://www.vcu.edu/engweb/transcendentalism/authors/thoreau/autumnal.html





Tidbits on September 28, 2007
Bob Jensen

Videos From Bob Jensen's Personal Camera (the pictures are clear but some of them lost a bit in the video) ---
The Tidbits.wmv video is narrated.

For earlier editions of Tidbits go to http://www.trinity.edu/rjensen/TidbitsDirectory.htm
For earlier editions of New Bookmarks go to http://www.trinity.edu/rjensen/bookurl.htm 

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

Bob Jensen's past presentations and lectures --- http://www.trinity.edu/rjensen/resume.htm#Presentations   

Bob Jensen's Threads --- http://www.trinity.edu/rjensen/threads.htm

Bob Jensen's Home Page is at http://www.trinity.edu/rjensen/

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

Set up free conference calls at http://www.freeconference.com/  

World Clock --- http://www.peterussell.com/Odds/WorldClock.php

If you want to help our badly injured troops, please check out
Valour-IT: Voice-Activated Laptops for Our Injured Troops  --- http://www.valour-it.blogspot.com/

Online Video, Slide Shows, 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

What happens when a hungry polar bear goes after a team of huskies for lunch? --- http://speakingoffaith.publicradio.org/programs/play/audiogallery/soundseen.shtml

Trinity University, like many universities, has a hypothetical "Last Lecture" series. By "hypothetical" I mean that each year students invite an outstanding professor on campus to address them pretending this was to be her/his last lecture. However, Linda Kidwell forwarded a last lecture from a Carnegie-Mellon professor of Computer Science, Randy Pausch, who quite literally gave his last lecture because he was dying.

He states:  "I believe in the academy, not as a transmitter of information, but as an exchanger of ideas, freely, uninhibited, and uncensored."
Also "experience is what you get when you don't get what you want."
Incidentally, he shows us how to do push ups.
Also see the following links:

Last lectures of some business professors over the years --- http://www.gsb.stanford.edu/news/speakers_lastlectures.html
Jagdish Gangolly, who forwarded the above link, highly recommends the last lectures of James G. March and Michael Spence.

One accountant (video) who went back to school in a doctoral program and became a professor:
Accounting professor stars in AICPA Foundation video --- http://www.accountingweb.com/cgi-bin/item.cgi?id=104022

The cars we drove in 1950s and 1960s --- http://oldfortyfives.com/CarsWeDrove.htm

Funny:  Moma Nem is my kind of lawyer --- http://www.youtube.com/watch?v=HnuUhVDQQl8

Here's some Total Momsense --- http://www.youtube.com/watch?v=VlY8STkhopc

Not Funny:  A friend forwarded the hate-crime link (Jena video) at http://www.youtube.com/watch?v=YuoiZnr4jLY
Also see http://www.insidehighered.com/news/2007/09/21/jena

SpiralFrog.com, an ad-supported Web site with a terrible name that allows visitors to download music and videos free of charge, commenced on September 17, 2007  in the U.S. and Canada after months of "beta" testing. At launch, the service was offering more than 800,000 tracks and 3,500 music videos for download ---  http://www.spiralfrog.com/
Other video search helpers are given at http://www.trinity.edu/rjensen/Searchh.htm#Video

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

Fred Astaire and Eleanor Powell (dancing at its best) --- Click Here

The most popular combination is probably the one known as "Cav-Pag": Mascagni's Cavalleria Rusticana and Leoncavallo's I Pagliacci. Both operas are lurid, Italian dramas centering on illicit lust and murder — a pair of verismo potboilers ---

Grandma Faith (Boogie Through Life) --- http://www.members.shaw.ca/grandmafaiths2/boogie.htm

Jolson Sings Again - Trailer (1949) --- http://www.youtube.com/watch?v=QHyjBSPEh2E

Willie Nelson (Video)

Waylon Jennings

Merle Haggard

Artie Dean Harris Live --- http://www.youtube.com/watch?v=zDKb_kl-Dik

Vasectomy (humor) --- Click Here

The cars we drove in 1950s and 1960s (history I remember) --- http://oldfortyfives.com/CarsWeDrove.htm
409 (Beachboys) --- http://www.barb-coolwaters.com/cw001/409.html 

SpiralFrog.com, an ad-supported Web site with a terrible name that allows visitors to download music and videos free of charge, commenced on September 17, 2007  in the U.S. and Canada after months of "beta" testing. At launch, the service was offering more than 800,000 tracks and 3,500 music videos for download ---  http://www.spiralfrog.com/
Other video search helpers are given at http://www.trinity.edu/rjensen/Searchh.htm#Video

Photographs and Art

Pictures of Tehran that are beautiful --- http://www.lucasgray.com/video/peacetrain.html

Pictures of Tel Aviv that are beautiful --- http://www.weizmann98.org/telaviv.html 
                                  Also see the video --- http://www.youtube.com/watch?v=Of8QEpqjC6E

Beirut, a beautiful city --- http://www.youtube.com/watch?v=wywUFwSXPtA

Damascus is a beautiful city --- http://www.youtube.com/watch?v=51PHV-DXVg4

Hiroshima and Nagasaki --- http://www.youtube.com/watch?v=yqBAmWAXo1o

Van Gogh PowerPoint (forwarded by Dr, Wolff) --- Click Here

Magic PowerPoint ((forwarded by Lynn) --- Click Here

Earth Beauty PowerPoint --- Click Here


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

How to Publish in Top Journals --- http://www.roie.org/how.htm

Books in Depth (including downloads of sample chapters) --- http://www.booksindepth.com/
Magazine, Periodical and Website Book Reviews from around the World ---

Third Coast, one of the nation's premier university-based literary magazines, is published twice annually by the Department of English at Western Michigan University --- http://www.wmich.edu/thirdcoast/

Digital Humanities Journal ---  http://www.digitalhumanities.org/dhq/index.html

The Milton Reading Room from Dartmouth --- http://www.dartmouth.edu/~milton/reading_room/contents/

Ralph Waldo Emerson --- http://www.rwe.org/comm/

The Complete Works of Ralph Waldo Emerson --- http://www.hti.umich.edu/e/emerson/

A Pair Of Blue Eyes by Thomas Hardy (1840-1928) --- Click Here

Stalky & Co. by Rudyard Kipling --- Click Here

Billy Budd by Herman Melville --- Click Here


The possibility that we will try to take out the nuclear capabilities of Iran are very real, grave, and probably strategically dumb since all sides in these disputes already have nuclear arms (e.g., Pakistan, India, Israel, North Korea, China, Europe, Russia, the U.S., etc.). Our only worry is that a madman (like Hitler) gets control of nukes. A mad person is one who will sacrifice most his/her own people for vengeance. I don’t think the current people running these countries are that insane unless we do something to make them insane with vengeance obsessions. In his bunker at the end of World War II Hitler was a madman who would have destroyed the rest of Germany himself if his remaining followers had obeyed his orders.

But today at Columbia University we might learn more about the academic side of why the U.S. will not take out Iran’s nuclear developments:

“Maths proves US won't attack” --- http://www.news.com.au/story/0,23599,22355111-1702,00.html 

I hope his QED is infallible.

I worry more about setting the spark off with smaller but nevertheless horrible weapons. I don’t think the following French AFP news item has been verified, but it’s scary in the tensions on the border of Israel:

The French news agency AFP and others reported this week that dozens of Iranian weapons engineers and Syrian troops were killed in a July (accidental) explosion in northern Syria. Jane's Defense Weekly, a reputable British journal, quoted Syrian military sources as saying "VX and Sarin nerve agents and mustard blister agents" were involved in the explosion, which occurred as engineers were installing a warhead on a Scud missile. "Syria's WMDs," RepublicanAmerican, September 20, 2007 --- http://www.rep-am.com/articles/2007/09/21/opinion/285725.txt 

It’s time to come to our senses about reducing the tensions on all sides. How this can be done is quite another matter. The simple suggestion is “negotiation,” but if this simply means throwing money at all warring sides, the money may simply be spent under the table on more horrific weapons. The tensions seem to have been temporarily defused by “negotiating” with North Korea, but I think the two-ton gorilla at that table was China. It may take the forces of more two-ton gorillas like the U.S., Russia, and China to cooperate in diffusing tensions in the Middle East that are increasingly dangerous with greatly increased oil revenues for arms races.

Is such cooperation possible? Possibly when the interests of all sides are truly at stake, and this may not be far off. Hopefully nobody will set the spark off prematurely.

Bob Jensen

Israeli warplanes last week bombed and destroyed a northern Syrian missile base that was financed by Iran, an Arab Israeli newspaper reported on Wednesday. Citing anonymous Israeli sources, the Assennara newspaper said that Israeli jets "bombed in northern Syria a Syrian-Iranian missile base financed by Iran ... It appears that the base was completely destroyed." Syria on Tuesday lodged a formal complaint with the United Nations over the "flagrant violation" of its airspace last Thursday, during which it said its air defenses opened fire on Israeli warplanes flying over the northeast of the country.
"Israel Reportedly Hit Syrian Base Financed by Iran," AFP Jerusalem Newswire, September 12, 2007 --- Click Here
Fox News version --- http://www.foxnews.com/story/0,2933,296939,00.html
Jensen Question
Note that Israel claims the Syrian  missile sites destroyed were intended nuclear missile sites funded by Iran --- http://www.ynetnews.com/articles/0,7340,L-3448829,00.html

The Sept. 6 attack by Israeli warplanes inside Syria struck what Israeli intelligence believes was a nuclear-related facility that North Korea was helping to equip, according to current and former American and Israeli officials. Details about the Israeli assessment emerged as China abruptly canceled planned diplomatic talks in Beijing that were to set a schedule to disband nuclear facilities in North Korea. The Bush administration has declined to comment on the Israeli raid, but American officials were expected to confront the North Koreans about their suspected nuclear support for Syria during those talks.
Mark Mazzetti
and Helene Cooper, "Israeli Nuclear Suspicions Linked to Raid in Syria," The New York Times, September 18, 2007 --- http://www.nytimes.com/2007/09/18/world/asia/18korea.html?_r=1&oref=slogin

So it's more than a little telling that the Israeli newspaper Haaretz chose, in the wake of an Israeli Air Force raid on Syria on Sept. 6 dubbed "Operation Orchard," to give front-page billing to an op-ed by John Bolton that appeared in this newspaper Aug. 31. While the article dealt mainly with the six-party talks with North Korea, Mr. Bolton also noted that "both Iran and Syria have long cooperated with North Korea on ballistic missile programs, and the prospect of cooperation on nuclear matters is not far-fetched." He went on to wonder whether Pyongyang was using its Middle Eastern allies as safe havens for its nuclear goods while it went through a U.N. inspections process. How plausible is this scenario? The usual suspects in the nonproliferation crowd reject it as some kind of trumped-up neocon plot. Yet based on conversations with Israeli and U.S. sources, along with evidence both positive and negative (that is, what people aren't saying), it seems the likeliest suggested so far. That isn't to say, however, that plenty of gaps and question marks about the operation don't remain.
Bret Stephens (former editor of the Jerusalem Post), "Osirak II?" The Wall Street Journal, September 18, 2007 --- http://online.wsj.com/article/SB119007716759630639.html
Bret Stephens is a member of The Wall Street Journal's editorial board. He joined the Journal in New York in 1998 as a features editor and moved to Brussels the following year to work as an editorial writer for the paper's European edition. In 2002, Mr. Stephens, then 28, became editor-in-chief of the Jerusalem Post, where he was responsible for its news, editorial, electronic and international divisions, and where he also wrote a weekly column. He returned to his present position in late 2004 and was named a Young Global Leader by the World Economic Forum the following year.

It is error alone which needs the support of government. Truth can stand by itself.
Thomas Jefferson --- Click Here

Vice is such a hideous creature, that the more you see of it the better you like it.
Finley Peter Dunne --- Click Here

Man had just completed 87 months in prison for 1995 robbery --- Federal authorities say an Indiana man robbed a Chicago bank just hours after he was released from jail for a bank robbery conviction. FBI spokesman Ross Rice says 39-year-old Kenneth Cunningham was arrested Wednesday in Portage, Ind..
"Fresh from jail, suspect robs bank," Indystar.com, September 20, 2007 --- Click Here

Brussels (read that all of Europe) tries to tax the CO2 emissions of non-European airlines . . . This is hardly the first time Europe has tried to foist its regulations on the rest of the world. From antitrust policy to its over-the-top chemical safety regime, Europe often uses its status as an important market to make everyone else play by its rules.
"Cap and Fly,"  The Wall Street Journal, September 17, 2007 --- http://online.wsj.com/article/SB118998042762829004.html
Jensen Comment
Sounds like a good time to impose a CO2 tax on all incoming and outgoing European carriers that land and take off in the U.S. and Canada and anywhere else in the world outside the EU. We could even play the game:  "Our tax is bigger than your tax."

Fact 1) Gasoline contains 116,000 BTU's/gal, and takes around 22,000 BTU's/gal to find, drill, transport, and refine. NET POSITIVE BTU? 94,000 BTU's or a little bit short of 5:1 leverage, or, put another way Return on BTU Investment. Corn based ethanol contains 76,000 BTU's/gal, and takes 98,000 BTU's/gal to plant, grow, harvest, and refine. NET POSITIVE BTU?  Ugh --- None. -22,000 actually. Less than payback. Kinda like saying "we lose money on every deal but we make it up in volume". I implored the oil and gas lobbying organizations to NOT attack ethanol subsidies by pointing out this physical limitation to lawmakers, because farmers get knee jerk defensive when you try to rip their snouts away from their Pork Trough, an item so important that it nearly is equivalent to a breathing tube... they cannot exist wihtout it anymore... and hell, the negative BTUs are gonna come from hydrocarbons anyway, Heh, Heh . . . 
Attributed to a cynical oil company executive named "Open Choke" who wins either way. Forwarded by Dick Haar, September 21, 2007
Jensen Comment
Ethanol producers are becoming the largest natural gas consumers of the nation. If it were not for the government subsidies, corn farmers would have to go back to selling corn for meat and vegetables.

After all, if they don't understand the basics (supposedly learned in prerequisite courses), they surely won't get the next step. And I simply don't have the time to review everything they're supposed to know from the class they supposedly already passed. After all, they ARE mostly finance majors.
Unknown finance professor who runs the "Financial Rounds" blog, September 16, 2007 --- http://financialrounds.blogspot.com/
Jensen Comment
This sounds so familiar it makes be happy that I've retired from teaching.

Unveiling his domestic reform agenda in Paris Tuesday, Nicolas Sarkozy called for "a new social contract" for France. His proposed revision of French socialist tradition going back to Jean-Jacques Rousseau is nothing short of revolutionary. His ability to deliver will make or break his presidency. True to character, Mr. Sarkozy came out swinging. The new President declared that France's generous welfare state is "unjust" and "financially untenable," "discourages work and job creation," and "fails to bring equal opportunity." The result: France's jobless rate is the euro zone's highest. The President wants "a new social contract founded on work, merit and equal opportunity." He promised to loosen restrictions on working hours and toughen up requirements for jobless benefits, to ease hiring and firing rules and reduce incentives to retire early.
"French Revolution," The Wall Street Journal,  September 20, 2007; Page A12 --- http://online.wsj.com/article/SB119025271641733388.html
Jensen Comment
The proposed new social contract sounds "sicko."

Alumni provide funds for U. of Illinois to promote capitalist thought, with goal of creating public university equivalent of Stanford think tank — and spreading model elsewhere. Some professors are alarmed. Is it an “academy” or a “fund"? The name of the new Academy on Capitalism and Limited Government Fund could be read either way. And the way people at the University of Illinois at Urbana-Champaign are reading the name has something to do with how they view it. Supporters describe it as a fund created by alumni to support interests they have at the university, in this case the study of Western civilization and free market economics. But many professors see it as much more — as a move by conservative alumni with influential national support to bypass normal faculty governance, create new courses and impose ideological tests on who gets certain pots of money.
Scott Jaschik
, Inside Higher Ed, September 20, 2007 --- http://www.insidehighered.com/news/2007/09/20/illinois
Jensen Comment
This is just not politically correct! Can you imagine giving money to support the study of capitalism. That should never be allowed on a college campus. Shame! Shame! Such a Center/Fund is just not politically correct in academe.

To reassure themselves that liberals are smart, left-wing social scientists periodically conduct research that proves conservatives are Neanderthals. Their latest foray, by New York University researchers squandering $1.2 million in federal grants, concluded the usual stuff — conservatives are simpleminded, less adaptive to change, etc. — plus Ronald Reagan's brain worked like Adolf Hitler's and conservative drivers have difficulty finding their way home when faced with a detour. Their conclusions were based on research subjects' responses to reflexive tests, as if their ability to answer an either-or question correctly in a fraction of a second is predictive of their ability to think analytically.
"Researchers spread liberal mythology," American Republican, September 21, 2007 --- http://www.rep-am.com/articles/2007/09/22/opinion/285997.txt
Now this is politically correct research, and I think taxpayers got a terrific deal for the $1.2 million in federal grants. Think of how valuable this will be when it comes to admitting students to colleges. Those students who claim to be Republicans, or at least lean toward conservative economics, can be automatically rejected because they're known to be simple minded from the start. Of course these research findings are not really surprising since 99% of the graduates from PhD programs are liberals. That alone tells us that there aren't many smart conservatives capable of earning doctoral degrees. John Kerry tells us that since conservatives are so simple minded, they enlist in the military rather than go to college. The NYU study, however, fails to explain why so many liberals are forceful in trying to bring all these conservatives home from Iraq. In truth, I really miss Senator William Proxmire's  Golden Fleece Awards. To view some of the Golden Fleece Awards, go to http://www.taxpayer.net/awards/goldenfleece/history.htm

“HITS WITH THE APPROXIMATE FORCE AND EFFECT OF ELECTROSHOCK THERAPY” raved Roger Kimball’s review in The New York Times, as quoted on the paperback jacket of Allan Bloom’s The Closing of the American Mind, a surprise best-seller in 1987 and the opening salvo in a ceaseless conservative war against the academic and cultural left. On the 20th anniversary of The Closing, and 15 years after Bloom’s death, the most salient issues concerning Bloom are his role in neoconservative Republican circles and his semi-closeted homosexuality, possibly culminating — as in Saul Bellow’s thinly fictionalized account in Ravelstein — in death from AIDS. In Bloom’s introductory chapter to his 1990 collection of essays Giants and Dwarfs, titled “Western Civ,” previously published in Commentary, he responded to the reception of The Closing as a conservative tract by claiming that he was neither a conservative ("my teachers—Socrates, Machiavelli, Rousseau, and Nietzsche — could hardly be called conservatives") nor a liberal, “although the preservation of liberal society is of central concern to me.” He saw himself, rather, as an impartial Socratic philosopher, above political engagement or “attachment to a party” and denying, against leftist theory, that “the mind itself must be dominated by the spirit of party.”A close re-reading of his books, however, confirms that they are lofty-sounding ideological rationalizations for the policies of the Republican Party from Ronald Reagan to George W. Bush.
Donald Lazere, "‘The Closing of the American Mind,’ 20 Years Later," Inside Higher Ed, September 18, 2007 --- http://www.insidehighered.com/views/2007/09/18/lazere
You can read more about Allan Bloom (not to be confused with Benjamin Bloom) at http://en.wikipedia.org/wiki/Allan_Bloom 

In addition to noting his duties heading the Pentagon under President Bush, the September 7 announcement from Hoover emphasizes Rumsfeld’s credentials as a two-time Fortune 500 CEO, member of Congress, U.S. ambassador to NATO and former White House chief of staff. Perhaps illustrating the affiliated-yet-independent nature of the institutions’ relationship, the (much shorter) announcement from Stanford several days later begins: “Former U.S. Secretary of Defense Donald H. Rumsfeld, who resigned from the position last year after coming under increasing fire for his management of the war in Iraq, has been appointed a distinguished visiting fellow at the Hoover Institution.”  . . . The uproar against Rumsfeld’s appointment (visiting fellow to the Hoover Institute think tank at Stanford University) began as a series of e-mails fired over the “Faculty Against the War” listserv and has evolved into an online petition with more than 2,100 signatures from students, professors and alumni, which states in part: “We view the appointment as fundamentally incompatible with the ethical values of truthfulness, tolerance, disinterested enquiry [sic], respect for national and international laws, and care for the opinions, property and lives of others to which Stanford is inalienably committed.”
Andy Guess, "Mr. Rumsfeld Goes to Stanford Inside Higher Ed,", September 21, 2007 --- http://www.insidehighered.com/news/2007/09/21/hoover
Also see http://www.hindu.com/thehindu/holnus/003200709210921.htm
Jensen Comment
Doesn't Stanford realize that this is just not politically correct! The Hoover Institution on War, Revolution, and Peace is designed, since 1919, to study the roots of war and processes for achieving peace by means other than war. What could a despicable war monger like Rumsfeld bring to the study of war and peace? Just think of the damage he might do to the Institute's  Honorary fellows, Distinguished fellows, Senior fellows, Senior research fellows,  Research fellows,  Other distinguished visiting fellows, Media Fellows, and Visiting scholar. The Institute even had the audacity to invite Secretary of State Condoleezza Rice and President Bush in for short visits. What could Bush, Rice, and  Rumsfeld possibly add to study war, revolutions, and peace and the underlying economies and cultures of nations.? Actually the Institute has a history of inviting in leaders from most any powerful nation. One of its most controversial residents was Alexander Kerensky, a Communist revolutionary leader who helped topple the Czar of Russia in the great revolution commenced in 1917.

After the first government crisis over Pavel Milyukov's secret note re-committing Russia to its original war aims on May 2-4, 1917, Kerensky became the Minister of War (read that Secretary of Defense) and the dominant figure in the newly formed socialist-liberal coalition government. Under Allied pressure to continue the war, he launched what became known as the Kerensky Offensive against the Austro-Hungarian/German South Army on June 17, Old Style. At first successful, the offensive was soon stopped and then thrown back by a strong counter-attack (read that insurgency). The Russian Army suffered heavy losses and it was clear - from many incidents of desertion, sabotage, and mutiny - that the Russian Army was no longer willing to attack (read that wanted to withdraw its military without calling it a surrender).

Kerensky was heavily criticized by the military for his liberal policies, which included stripping officers of their mandate (handing overriding control to revolutionary inclined "soldier committees" instead), the abolition of the death penalty, and the presence of various revolutionary agitators at the front. Many officers jokingly referred to commander in chief Kerensky as "persuader in chief".

On July 2, 1917, the first coalition collapsed over the question of Ukraine's autonomy. Following widespread unrest in Petrograd and suppression of the Bolsheviks, Kerensky succeeded Prince Lvov as Russia's Prime Minister. Following the Kornilov Affair at the end of August and the resignation of the other ministers, he appointed himself Supreme Commander-in-Chief as well. He retained his other posts in the short-lived Directory in September and the final coalition government in October 1917 until it was overthrown by the Bolsheviks.

Kerensky's major challenge was that Russia was exhausted (sounds familiar) after three years of war, while the provisional government did not offer much motivation for a victory outside of continuing Russia's obligations towards its allies. Furthermore, Lenin and his Bolshevik party were promising "peace, land, and bread" under a communist system. The army was disintegrating due to a lack of discipline, which fostered desertion in large numbers.

Kerensky and the other political leaders continued their obligation to Russia's allies by continuing involvement in World War I - fearing the economy, already under huge stress from the war effort, may become increasingly unstable (now its called oil dependency)  if vital supplies from France and the UK were to stop. Some also feared that Germany would demand enormous territorial concessions (today its called turning Israel over to Hamas and Hesbolla) as the price for peace (which indeed happened at the Treaty of Brest-Litovsk). The dilemma of whether or not to withdraw was a great one, and Kerensky's inconsistent and impractical policies further destabilized the army and the country at large.

Furthermore, Kerensky adopted a policy which isolated the right-wing conservatives, both democratic and monarchist oriented. His philosophy of "no enemies to the left" greatly empowered the Bolsheviks and gave them a free hand, allowing them to take over the military arm or "voyenka" of the Petrograd and Moscow Soviets. His arrest of Kornilov and other officers left him without strong allies against the Bolsheviks, who ended up being Kerensky's strongest and most determined adversaries as opposed to the right wing, which evolved into the White movement.

. . .

Kerensky eventually settled in New York City, but spent much of his time at the Hoover Institution at Stanford University in California, where he both used and contributed to the Institution's huge archive on Russian history, and where he taught graduate courses. He wrote and broadcast extensively on Russian politics and history. His last public speech was delivered at Kalamazoo College, in Kalamazoo, Michigan.

Kerensky's major works include The Prelude to Bolshevism (1919) ISBN 0-8383-1422-8 , The Catastrophe (1927), The Crucifixion of Liberty (1934) and Russia and History's Turning Point (1965).

A scholarly reader points out the following:
In your tidbits you characterize Alexander Kerensky as "... a Communist revolutionary leader". This is incorrect. He was indeed a revolutionary, but he was never a communist nor was he ever in any union with them. He joined the Socialist-Revolutionary Party (infamous for the wave of political terror unleashed in the early 1900), but after the terror wave, and his followers in the party never followed Marxism and rejected any union with the communists (his opponents in the party split and set up a separate left socialist revolutionary party which did support the bolsheviks for a very short time). As a matter of fact, the only semi-successful attempt on Lenin's life was perpetrated in 1918 by Fanny Kaplan, a member of the Socialist Revolutionaries.


A year after an aborted invitation to Mahmoud Ahmadinejad, Iran’s president (and "Socrates of the Third Millenium"), to speak at Columbia University, he has another invitation. Columbia announced that he would speak Monday as part of a series of talks by world leaders that take place during their visits to the United Nations. Lee Bollinger, Columbia’s president, issued a statement in which he said that he would introduce the event and would offer “sharp challenges” to the Iranian leader about his statements denying the Holocaust and urging the destruction of Israel, as well as his government’s policies denying women’s rights and imprisoning scholars and journalists. Bollinger said that to fulfill Columbia’s mission in “learning and scholarship,” the university must “respect and defend the rights of our schools, our deans and our faculty to create programming for academic purposes.” He added: “Necessarily, on occasion this will bring us into contact with beliefs many, most or even all of us will find offensive and even odious. We trust our community, including our students, to be fully capable of dealing with these occasions, through the powers of dialogue and reason.” Student leaders from a number of organizations issued a joint statement Wednesday praising the invitation, but saying it should have been announced earlier so students could organize protests or other activities.
Inside Higher Ed, September 20, 2007 --- http://www.insidehighered.com/news/2007/09/20/qt

A research centre run by the office of the president of Iran has released a 15-page document in which they define President Mahmoud Ahmadinejad as the "Socrates of the Third Millenium". The document has been released just days before Ahmadinejad is due to visit New York. The Iranian president will arrive in the city on Sunday to address the United Nations General Assembly. In the document, various speeches and letters written by the Iranian president are analysed and it concludes that "Ahmadinejad reasons and discusses exactly as Socrates did in ancient Greece, by disarming other speakers and through his sharp reasoning."
DNKRONOS, September 20, 2007 --- http://www.adnkronos.com/AKI/English/Politics/?id=1.0.1325975030

Zebulon Simentov, the last Jew in Afghanistan, is once again marking the Jewish holy day of fasting in solitude, in a deserted synagogue in the capital of a devoutly Islamic nation.
Beatrice Khadige, Yahoo News, September 22, 2007 --- http://news.yahoo.com/s/afp/20070922/wl_sthasia_afp/afghanistanreligionjews_070922044242
Jensen Comment
Socrates of the Third Millenium,  President Mahmoud Ahmadinejad, sent a message to his troops in Iran requesting that Zebulon Simentov be bronzed as soon as Simentov becomes the last Jew on earth.

Actress Kathy Griffin's rant at the Emmy awards: "I guess hell froze over. A lot of people come up here and thank Jesus for this. He had nothing to do with this. ... Suck it, Jesus! This award is my god now," she said. The statement brought an immediate reaction from Bill Donohue, president of Catholic League. He called it a "vulgar in-your-face brand of hate speech" from a self-described "complete militant atheist."
 WorldNetDaily, September 22, 2007 --- http://www.worldnetdaily.com/news/article.asp?ARTICLE_ID=57772
Jensen Comment
This is a planned as opposed to being an off-handed remark. Kathy Griffin takes great pride in being a very militant atheist. Notice that Ms Griffin was smart enough to malign Christians rather than Muslins. If she said "Suck it, Allah" she might've bought the farm. I'm proud to say that I've never seen Kathy Griffin act, and I will certainly try to maintain a perfect record for the rest of my life. I fully respect her right, as is the right of every American, to worship or not worship as she pleases. But insulting the faith of others is in bad taste in general and is especially in bad taste when give the privilege of being on national television. It pleases me to no end that that fat "grew back" after her liposuction procedure.

Catholic bishops in Belgium have protested against a TV ad depicting Jesus as a pot-bellied hippy picking up half-naked women in a nightclub. The advertisement is being aired on the country's main TV channel to promote youth channel Plug TV.
Frances Harrison, "Pot-bellied Jesus ad irks Church ," BBC, September 21, 2007 --- http://news.bbc.co.uk/2/hi/europe/7007816.stm
Jensen Comment
Kathy Griffin says she'll play the part in drag if the clip is run on American television. The manure-mouthed Charlotte Church says she'll do the same for BBC television. I hope both of their careers take immediate and precipitous nose dives.

Is the Detroit River the Rio Grande del Norte?
Over the past three weeks, 45 families and 31 individuals -- approximately 200 people -- entered Canada at the Detroit River crossings and applied in Windsor for shelter and social assistance after filing refugee claims with the Canada Border Services Agency. Municipal agencies dealing with the sudden influx of mainly Mexican refugee applicants are renting out hotel rooms and bracing for predicted thousands more to come. "We don't have the means, ability or capacity to deal with this additional cost. We are not able to deal with this potential crisis locally," Francis wrote Harper. "I don't believe that Windsor's residents and taxpayers should have to foot the bill for U.S. immigration policy," Francis told The Star. He was referring to the suspected source of the problem -- a recently begun crackdown on illegal immigrants in economically struggling regions of the U.S. South.
Doug Schmidt and Dave Battagello, "Refugees pose 'potential crisis'," The Windsor Star, September 20, 2007 ---
Also see "Illegal Immigrants Chase False Hope to Canada," by Monica Davey and Abby Goodnough, The New York Times, September 21, 2007 ---- Click Here
FedEx vs. Government Bureaucracy -- Newt Gingrich --- http://www.youtube.com/watch?v=15D3ElV1Jzw

A Russian boy suffers head injuries after falling from a window while trying to elude police. A North African man slips from a window ledge and fractures his leg while fleeing officers. A Chinese woman lies in a coma after plunging from a window during a police check. As France races to deport 25,000 illegal immigrants by the end of the year — a quota set by President Nicolas Sarkozy — tensions are mounting and the crackdown is taking a toll.
Elaine Ganley, "France Races to Oust Illegal Immigrants," Associated Press, September 22, 2007 --- http://ap.google.com/article/ALeqM5g99NlCnUgYwBaDv3f3ixCpy5knxQ

Practical politics consists in ignoring facts.
Henry Brooks Adams --- Click Here

President Bush has had more Hispanics confirmed for federal judgeships than any president in U.S. history, a record that earns him praise from Hispanic organizations but is downplayed by the Democratic National Committee.
Ken Herman, Cox News Service, September 21, 2007 --- http://www.chron.com/disp/story.mpl/headline/nation/5155928.html

The U.S. Senate voted this morning to express its support for Gen. David Petreaus, commander of United States forces in Iraq, and to condemn MoveOn.org for its New York Times ad last week calling him "General Betray Us."
Cleveland Plain Dealer, September 20, 2007 --- http://blog.cleveland.com/openers/2007/09/brown_refuses_to_condemn_moveo.html
Jensen Comment
How each Senator voted --- Click Here

The fact that there were only 25 "nay" votes (out of 100 senators) supporting General Petreaus suprised me --- as were the abstainers of two presidential candidates, Senators Biden and Obama, who strongly favor turning tail in Iraq.

NAYs ---25
Akaka (D-HI)
Bingaman (D-NM)
Boxer (D-CA)
Brown (D-OH)
Byrd (D-WV)
Clinton (D-NY)
Dodd (D-CT)
Durbin (D-IL)
Feingold (D-WI)
Harkin (D-IA)
Inouye (D-HI)
Kennedy (D-MA)
Kerry (D-MA)
Lautenberg (D-NJ)
Levin (D-MI)
Menendez (D-NJ)
Murray (D-WA)
Reed (D-RI)
Reid (D-NV)
Rockefeller (D-WV)
Sanders (I-VT)
Schumer (D-NY)
Stabenow (D-MI)
Whitehouse (D-RI)
Wyden (D-OR)
Not Voting - 3
Biden (D-DE)
Cantwell (D-WA)
Obama (D-IL)

Senator Feingold's separate bill to immediately "redeploy" troops in Iraq only had 28 supporters that included Senator Obama --- Click Here
I think there more nervous Democrats tuned to public opinion and  worried that surrendering and "moving on" from Iraq immediately is not necessarily a good political strategy at the moment. This is in spite of an undisputed sentiment among Americans to turn tail as soon as pulling out of Iraq can be achieved without leaving an Al Qaeda or Iranian stronghold  feasting in Iraq's oil in the aftermath. What terror group will win in Iraq? That is the question.

To be, or not to be: that is the question:
Whether 'tis nobler in the mind to suffer
The slings and arrows of outrageous fortune,
Or to take arms against a sea of troubles,
And by opposing end them? To die: to sleep;
No more; and by a sleep to say we end
The heart-ache and the thousand natural shocks
That flesh is heir to, 'tis a consummation
Devoutly to be wish'd. To die, to sleep;



What drastic move is the AACSB International (accrediting body)  taking to deal with the shortage of graduating students from business doctoral programs (including accountancy doctoral programs)?
It's called a “Postdoctoral Bridge to Business”


With many business schools reporting difficulty attracting Ph.D. faculty members, the Association to Advance Collegiate Schools of Business has announced the first participating institutions in new “Postdoctoral Bridge to Business” programs — short-term programs that will train new Ph.D.’s in fields outside business for faculty jobs at business schools. The programs are starting at the Grenoble Ecole de Management, Tulane University, the University of Florida, the University of Toledo and Virginia Tech.
Inside Higher Ed, September 20, 2007 --- http://www.insidehighered.com/news/2007/09/20/qt

September 21, 2007 reply from John Brozovsky [jbrozovs@vt.edu]

Hello Bob:

Just so you know. Virginia Tech is NOT doing a bridge (retread) program in Accounting. It is being done in Finance and Marketing but not Accounting.


Bob Jensen's threads on alleged reasons why there are such shortages in accountancy doctoral programs can be found at http://www.trinity.edu/rjensen/Theory01.htm#DoctoralPrograms

A cynic might conclude that this is a correctional option for naive students who earned an economics PhD in an Economics Department rather than lucky students who earned virtual economics PhDs in accountancy doctoral programs.

A realist might term this the "Bridge Over Troubled Waters" that leads to higher salaries for "90-Day Wonders" in business/accounting education --- http://www.urbandictionary.com/define.php?term=90+day+wonder
I never had any respect for 90-Day Wonders in the military, and I think I will have even less respect for them as teachers of accounting. How can anybody without years of accounting courses and professional experience teach upper division financial accounting, auditing, and tax courses? In the military, the 90-Day wonders were not total failures --- they learned how to salute and marched pretty well by the 90th day! The best bet for economics PhDs might be managerial accounting where the ties are a little closer between microeconomics and managerial accounting, but it’s still a stretch even here. Bridged faculty may be very helpful in joint research projects, but as teachers in our upper division courses I’m a doubting Thomas!

This reminds me of the Harvard math professor (I can't recall which one at the moment) who said:  "Accounting is a fascinating discipline. I think I might take a couple of hours to master it."

The faculty shortage in nursing schools is even more severe than that of accounting schools. Why are there no "bridges over troubled waters" in schools of nursing in the same context as the new bridges being built for non-accounting PhDs mentioned above?

Answer with a Question
Would you really want an economics PhD who took a crash course in nursing teaching the nurses who serve you?

Answer with an Answer --- http://nln.allenpress.com/pdfserv/i1536-5026-028-04-0223.pdf
The fact of the matter is that the law of supply and demand works better in schools of accounting than in schools of nursing. In general, accounting educators are among the highest paid faculty on campus. The number of unfilled tenure-track job openings in schools of accounting combined with starting salaries in excess of $130,000 per year are the main reasons that the AACSB International's "
Postdoctoral Bridge to Business" just might work, although I seriously doubt whether any of the bridged students will be able to teach upper division financial accounting, auditing, and tax courses.

The law of supply and demand works lousy in nursing schools. In spite of shortages of qualified faculty, nursing educators remain among the lowest paid faculty on campus. A Nursing International's "Postdoctoral Bridge to Nursing" probably would not work, and given my cynacism about 90-0Day Wonders it is some comfort to me that there is no such bridge over troubled waters in nursing schools.

What do accounting schools and nursing schools have in common?
Why do accounting professors get paid so much more?

"The Nursing Education Dilemma," by Elia Powers, Inside Higher Ed, June 22, 2007 --- http://www.insidehighered.com/news/2007/06/22/nursing

The market for nursing graduates remains hot, and plenty of students are vying for those open positions. Enrollment in entry-level baccalaureate nursing programs increased by nearly 8 percent in 2006 from the previous year, which marked the sixth straight year of gains. Community College programs are also seeing increases in applications and enrollments.
It’s all positive news for the health care industry, which has suffered from a well-documented nursing shortage since the 1990s, when many hospitals cut their staffs and some colleges cut back their programs.

But for colleges of nursing, the increasing demand to accommodate more students presents a dilemma: Who will teach them?

When it comes to clinical nursing courses, college programs are bound to strict faculty-to-student ratios, set by individual states. One instructor to every 10 or 12 students is a fairly common ratio. So even as administrators and state lawmakers seek more slots for students, there’s a ceiling on expansion unless more faculty are recruited or produced.

That’s not happening quickly. A survey released last year by the American Association of Colleges of Nursing identified at least 637 faculty vacancies at more than 300 nursing schools with baccalaureate or graduate programs — or what amounts to a nearly 8 percent faculty vacancy rate. The majority of the openings are tenure-track positions that require applicants have a doctorate, the survey shows.

Meanwhile, there continues to be a backlog of students. In 2006, more than 38,000 nursing school candidates deemed “qualified” by the AACN were turned away from entry-level baccalaureate programs, while a total of 50,783 nursing school applicants enrolled and registered in courses. When the new students are added to the pool of all students enrolled, total enrollment rises to 133,578.

Nearly three quarters of the colleges that responded to the AACN survey pointed to faculty shortages as a reason for not accepting the applicants. Community colleges are turning away 3.3 “qualified” applicants for every one turned away by four-year institutions, said Roxanne Fulcher, director of health professions policy at the American Association of Community Colleges.

At many nursing schools, wait lists are shrinking after years of growth, officials say, not because slots are opening up, but because students are becoming frustrated that their chances of enrolling are dim.

Continued in article

Given the dire shortages of doctoral students in accountancy, should the requirement for doctoral degrees be eliminated in higher education?

Perhaps I'm old and tired, but I always think that the chances of finding out what really is going on are so absurdly remote that the only thing to do is to say hang the sense of it and just keep yourself occupied.
Douglas Adams

There are two explanations one can give for this state of affairs here. The first is due to the great English economist Maurice Dobb according to whom the theory of value was replaced in the United States by theory of price. May be, the consequence for us today is that we know the price of everything but perhaps the value of nothing. Economics divorced from politics and philosophy is vacuous. In accounting, we have inherited the vacuousness by ignoring those two enduring areas of inquiry.
Professor Jagdish Gangolly, SUNY Albany

The second is the comment that Joan Robinson made about American Keynsians: that their theories were so flimsy that they had to put math into them. In accounting academia, the shortest path to respectability seems to be to use math (and statistics), whether meaningful or not.
Professor Jagdish Gangolly, SUNY Albany

There are two sides to nearly every profession (as opposed to a narrow trade). The first one is the clinical side, and the second one is the research side. But this is not to say that the twain do not meet.

I advocate requiring that most (maybe not all) clinical instructors be grounded solidly in research. Requiring a PhD is a traditional way to get groundings in research. Probably more importantly is that doctoral studies are ways to motivate clinically-minded students to attempt to do research on clinical issues and make important contributions to the practicing profession.

I define “research” as a contribution to new knowledge. Among other things a good doctoral program should make scholars more appreciative of good research and critical of bad/superficial research that does not contribute to much of anything that is relevant, including research that should get Senator William Proxmire's  Golden Fleece Awards. Like urban cowboys, our academic accounting researchers are all hat (mathematical/statistical models) with no cows.

The problem with accountancy doctoral programs is that they’ve become narrowly bounded by accountics (especially econometrics and psychometrics) that in the past three decades have made little progress toward helping the clinical side of our profession of accountancy. This makes our doctoral programs very much unlike those in economics, finance, medicine, science, and engineering where many clinical advances in their disciplines have emerged from studies in doctoral programs.

The problem with higher education in accountancy is not that we require doctoral degrees in our major colleges and universities. The problem is that our doctoral programs shut out research methodologies that are perhaps better suited for making research discoveries that really help the clinical side of our profession. Accountics models just do not deal well with missing variables and nonstationarities that must be allowed for on the clinical side of accountancy. Humanities researchers face many of these same issues and have evolved a much broader arsenal of research methodologies that are verboten in accounting doctoral programs --- (See below).

The related problem is that our leading scholars running those doctoral programs have taken a supercilious view of the clinical side of our profession. Or maybe it’s just that these leaders do not want to take the time and trouble to learn the clinical side of the profession. Once again I repeat the oft-quoted referee of an Accounting Horizons rejection of Denny Beresford’s 2005 submission

I quote from http://www.trinity.edu/rjensen/Theory01.htm#AcademicsVersusProfession

1. The paper provides specific recommendations for things that accounting academics should be doing to make the accounting profession better. However (unless the author believes that academics' time is a free good) this would presumably take academics' time away from what they are currently doing. While following the author's advice might make the accounting profession better, what is being made worse? In other words, suppose I stop reading current academic research and start reading news about current developments in accounting standards. Who is made better off and who is made worse off by this reallocation of my time? Presumably my students are marginally better off, because I can tell them some new stuff in class about current accounting standards, and this might possibly have some limited benefit on their careers. But haven't I made my colleagues in my department worse off if they depend on me for research advice, and haven't I made my university worse off if its academic reputation suffers because I'm no longer considered a leading scholar? Why does making the accounting profession better take precedence over everything else an academic does with their time?

Joel Demski steers us away from the clinical side of the accountancy profession by saying we should avoid that pesky “vocational virus.” (See below).

The (Random House) dictionary defines "academic" as "pertaining to areas of study that are not primarily vocational or applied , as the humanities or pure mathematics." Clearly, the short answer to the question is no, accounting is not an academic discipline.
Joel Demski, "Is Accounting an Academic Discipline?" Accounting Horizons, June 2007, pp. 153-157


Statistically there are a few youngsters who came to academia for the joy of learning, who are yet relatively untainted by the vocational virus. I urge you to nurture your taste for learning, to follow your joy. That is the path of scholarship, and it is the only one with any possibility of turning us back toward the academy.
Joel Demski, "Is Accounting an Academic Discipline? American Accounting Association Plenary Session" August 9, 2006 --- http://www.trinity.edu/rjensen//theory/00overview/theory01.htm

Too many accountancy doctoral programs have immunized themselves against the “vocational virus.” The problem lies not in requiring doctoral degrees in our leading colleges and universities. The problem is that we’ve been neglecting the clinical needs of our profession. Perhaps the real underlying reason is that our clinical problems are so immense that academic accountants quake in fear of having to make contributions to the clinical side of accountancy as opposed to the clinical side of finance, economics, and psychology.

Our problems with doctoral programs in accountancy are shared with other disciplines, notably education and nursing schools.
Bob Jensen's threads on the role of academic accounting research in the profession of accountancy can be found at http://www.trinity.edu/rjensen/Theory01.htm

Why are women leaving academic medicine in droves?

"Why Women Leave Academic Medicine," by Doug Lederman, Inside Higher Ed, September 21, 2007 --- http://www.insidehighered.com/news/2007/09/21/women

Phoebe S. Leboy was, she acknowledges, one of the lucky ones. It’s not that things were easy for female scientists when she came of age as an academic in the 1960s and 1970s; women earned a small fraction of the Ph.D.’s in biology and chemistry at the time, and they were an even rarer presence on medical or dental school faculties (Leboy was the first tenured faculty member at Penn’s dental school).
Things may well be tougher for female basic scientists now, though, Leboy told a gathering of researchers and others Wednesday at a Washington area meeting of the Association for Women in Science, of which she is the president-elect. The picture is better in some key ways: In stark contrast to the physical sciences, where women remain severely underrepresented in degree programs and as doctoral candidates, women have largely gained parity in the early parts of the biological sciences pipeline. They earn nearly half of all Ph.D.’s awarded in fields such as cell and molecular biology, and they are getting jobs as postdocs and as entry-level non-clinical professors at respectable if not nearly equitable rates.

But the positives fade at later points in the process, where women are increasingly leaving academe in droves, Leboy said at the gathering of the association’s Bethesda chapter, held at the National Institutes of Health’s National Library of Medicine. “You’ve got postdocs who don’t end up in tenure track positions, tenure track professors who don’t get tenure, and tenured professors who don’t end up to be department chairs, deans, and the like.

“It’s not that they don’t come into the field,” she said. “It’s that they’re dropping out because the pipeline gets so clogged with crud that you can’t get through it if you’re a woman.”

Is “crud” just another term for the sex discrimination that Larry Summers got into trouble for saying didn’t exist for female professors? No, Leboy said. While overt bias does exist, she said, she seemed to lay the later-stage leaks in the academic biomedicine pipeline much more at the feet other sorts of obstacles, most notably a raising of the expectations bar that affects both genders but hurts women disproportionately.

Like any good scientist, she started with the data to reveal the perceived problem. Citing statistics she had collected on the composition of faculties at 24 medical schools in 2006, she found that in fields such as cell biology, biochemistry and and neuroscience, the proportion of female assistant professors lagged the Ph.D. pool in the disciplines from a decade earlier by anywhere from 10 to 15 percentage points.

Focusing on seven of the most elite medical schools — those at Harvard, Johns Hopkins, Penn, Stanford, the University of Washington, Washington University in St. Louis, and Yale — she found that “they are not doing a whole lot of hiring of junior [female] faculty at all,” and those that they are hiring aren’t staying. Five of the seven biochemistry departments, and four of the six cell biology programs, at those schools have no junior women, Leboy’s study found. At Penn’s own medical school, the number of female assistant professors in the basic sciences had dropped from 14 a decade ago to four now (representing a net loss in women, since the number of tenured female professors had risen to 23 from 18).

Why are women appearing to drop out of the pipeline early in their medical school faculty careers? Leboy attributed the problem largely to a set of obstacles that make the life “unattractive.” She ascribed some of it to the traditional explanation of family-unfriendly policies such as tenure clocks that coincide with child-bearing years, a culture of early and late meetings that are difficult for parents to make, and leave policies that are improving but still insufficient.

But perhaps more interestingly, Leboy explained how the rising “expectations and criteria for success” for non-clinical researchers in the biomedical science are having a disproportionate effect on women.

The average male researcher, according to NIH data Leboy cited, has 1.4 basic research project grants, compared to slightly less than 1.3 for women. While men and women earn new NIH grants at roughly the same rate, women get “consistently fewer” competing renewals grants than men do. And for every dollar a male primary investigator receives, women get 80 cents.

Continued in article



Suppose you are on 122 South Sleazy Lane and need directions to 1200 Beacon Street. How can you dial on your cell phone and get those directions? Voice messages are free, but it gets a bit more complicated than that. See below:

This week I tried a service that cuts the time it takes to get directions from a cellphone. It's called Dial DIR-ECT-IONS (347-328-4667), and it works as it sounds: You dial the word "directions" into a cellphone (347-328-4667) and speak the address, name of business chain or event to which you need directions. Step-by-step directions are instantly sent to your phone via SMS, or text message. This isn't a substitute for phones that have GPS and can give real-time directions, and it may not be ideal for those who need visual cues, like turn-by-turn maps, but it is very convenient on the go and works on any basic cellphone.
Katherine Boehret, "Directions Are a Cellphone Call Away," The Wall Street Journal, September 19, 2007, Page D9 --- http://online.wsj.com/article/SB119016119562031807.html

The service, from a determined start-up called Dial Directions Inc., is free -- except for the cost of receiving text messages on your phone. After the first 30 days of use, a one-line advertisement will start appearing at the bottom of the last text message sent per set of directions (some take multiple text messages to include all of the steps).

. . .

In many instances, I found using Dial Directions to be helpful and efficient, a welcome change from squinting to see miniature maps on cellphone screens. It's smart enough to ask you if you know how to get to the highway, thus saving you from reading directions you already know. I tried the service with a few different cities -- you don't have to be in the city to use it because GPS isn't involved -- and valued the instant gratification of returned results with so little effort.

Dial Directions is still a work in progress. The service prides itself on superb voice-detection technology, but in one instance, it interpreted "New York City" as "Newark, N.J.," and didn't stop to check the accuracy of this, forcing me to hang up to restart. And the two other aspects of the service, finding business chains and events, need just a little more time to include a better variety of businesses.

The service was launched in July, but this week marks its expansion to nine metropolitan areas, including New York City, Washington, D.C., Chicago, Dallas, Denver, Los Angeles, San Francisco, San Diego and Sacramento, Calif. The service still isn't in major cities like Boston and Philadelphia, but these cities and others will be included within the next month, in the company's attempt to take the service nationwide.

Dial Directions also plans to add landmarks in the next month. I tried asking for directions to the White House and Yankee Stadium without any luck. General terms will also be better integrated into the service. I tried saying "movies" but Dial Directions thought I was saying "Mervin's" one time and "Arby's" the next. Just 40 terms, including "hotel" and "gas station," are usable right now.

I called Dial Directions from a Motorola Razr cellphone, a Research In Motion BlackBerry Curve and an Apple iPhone. All worked well. Since SMS messages are limited to about 160 characters, regardless of your phone, none of the directions came through in just one message; most directions required from two to five text messages. Symbols help to shorten the messages, like using "L @ Maryland Ave. SW" to tell a user to turn left at Maryland Avenue Southwest.

To receive these directions, you must first tell the service what you're looking for. The female voice representing Dial Directions is friendly and doesn't sound stiff and robotic. She offers to give instructions on how to use the service if you don't know how. After telling her what you're looking for, she asks what city you're in and where you're trying to go.

I tried a variety of addresses and intersections; the system suggests not saying "Street" or "Avenue." In certain instances when a highway was involved, I was asked if I knew how to get on the highway, and if I did, that extra text wasn't included in my directions. Once I confirmed what I was looking for, the voice said directions would be on the way in a couple of text messages. Each time, they appeared on my phone almost instantly.

In the case of business chains or general terms like "hotel," the voice told me first of the closest one it knew, asking me to confirm whether or not it had found the right place. If I said no, it suggested four more that were the next closest. This worked well in most cases, including searches for McDonald's, Bloomingdale's, Starbucks and pizza. However, in a hunt for the closest Dunkin' Donuts, it couldn't find four stores that were located a mile from my office in downtown D.C.; instead, it thought the closest one was in Arlington, Va.

The company pledges that this and other faults will be improved over the next month as its database is improved and as more users report issues that can be corrected.

Directions to local events can be retrieved as long as the event is posted on DialDirections.com. Then anyone can just say the name of the event (like "DC Shorts Film Festival") to receive directions to that event. But this feature, too, isn't what it should be right now. On my way to a Washington Nationals game, I couldn't get the service to recognize the name of my event, which was frustrating.

If the company can correct some of its hit-or-miss aspects, this free service could be a big help, especially for people who don't own smart phones. But even if you do own a smart phone, it's faster than typing in data and waiting for a Web browser to retrieve the directions. If this service can improve its ability to find nearby businesses, this alone could be really useful.

When it knows about more locations, Dial Directions will be a great service. As it stands now, it's helpful for directions from one address to another in certain areas. Sometimes, the most straightforward solutions really do work best.

Jensen Comment
Of course there are various totally free services like Google Maps and Mapquest if you're connected to a computer. But the 347-328-4667 number is a new option if you're not on a computer. It is certainly worth it when used on rare occasions where you're really lost as I was lost on a street in Boston the first time I drove my car into the city to pick up my wife at the hospital. The first six people I asked in a not-so-good part of Boston could not tell me how to get from where I was to Beacon Street.

PS The pleasant sounding woman on the phone is pretty square --- she’s a computer. This type of service has been available experimentally for years in certain metropolitan areas like the Bay Area near San Francisco. These experimental services can also tell you about traffic conditions and weather.

The company that started this directions, traffic conditions, weather, and stock quotes phone service in the Bay Area is called BeVocal --- http://www.bevocal.com/corporateweb/
I don't think BeVocal offers this service anymore.

Below are three BeVocal recordings that I've used in my education technology dog and pony shows for years. You must have RealMedia installed to play them on your computer. Remember that this "woman" is merely a computer voice:

Marc H. Raibert's "Good Writing" advice --- http://www.cs.cmu.edu/~pausch/Randy/raibert.htm
Recommended by computer scientist Randy Rausch --- http://www.post-gazette.com/pg/07262/818671-298.stm?cmpid=MOSTEMAILEDBOX

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

"IRS reaches out to foreclosure victims with resource site," AccountingWeb, September 2007 ---

Bob Jensen's mortgage helpers are at http://www.trinity.edu/rjensen/FraudReporting.htm#MortgageAdvice

"A new approach to Excel pivot tables," AccountingWeb, September 2007 --- http://www.accountingweb.com/cgi-bin/item.cgi?id=104011

Bob Jensen's videos on pivot table videos and tutorials include the following:

"Human error and criminal cleverness still beating data security," AccountingWeb, September 2007 ---

"Hackers control PCs while users unaware," by Jim Fink, The Washington Post, September 21, 2007 --- Click Here

A few weeks ago Candace Locklear's office computer quietly started sending out dozens of instant messages with photos attached that were infected with malicious software.

She was sitting at her desk, with no sign that the messaging software was active. By the time she figured out what was going on, several friends and colleagues had opened the attachments and infected their computers.

It took eight hours for a technician to clean up her computer. But because the malicious software worked so secretly, she's still not convinced that all's clear.

"I'd like to think that it's gone. But I just don't know," said Locklear, 40, a publicist in San Francisco. "That's what is so frustrating."

Computer security experts estimate that tens of millions of personal computers are infected with malicious software like the one that attacked Locklear's machine. Such programs, generally classified as malware, attack companies along with consumers.

Some are keyloggers, recording every key stroke that the user enters -- sending valuable bank account information, passwords and credit card numbers to hackers.

In July, hackers used keylogging software to gather passwords to databases at the U.S. Department of Transportation, consulting firm Booz Allen, Hewlett-Packard Co and satellite network company Hughes Network Systems, according to British Internet security software maker Prevx Inc.

And other malware programs turn PCs into "zombies," literally giving hackers full control over the machine. The zombies can be instructed to act as servers, sending out tens of thousands of spam emails promoting counterfeit medications, luxury watches or penny stocks without the PC owner ever knowing about it.

The computer that controls the zombies -- known as the command and control center -- is able to change the text of the spam depending on what his or her customer wants to sell.

Monster Worldwide Inc (MNST.O) said last month that confidential contact information of millions of its job seekers was stolen by criminals who used zombies. Contact data for 146,000 job seekers using the official U.S. government jobs Web site was also taken.

Monster said it would beef up its security, but even with enhanced protection there are no guarantees.

Security experts say that while companies and consumers need to be vigilant to protect themselves against Internet-borne threats, determined criminals are hard to beat.

"I hate to scare people, but there is never 100 percent (security)," says Gadi Evron, a researcher with Internet security firm Beyond Security. "If you want to know for sure, never do anything with your computer and never connect to the Internet."

Evron has organized conferences between government and industry researchers to fight hackers who set up botnets, or networks of millions of zombies. He said the picture painted by some presenters was depressing.

"The problems are not getting solved. They are getting worse," he said. "The bad guys are making a lot of money."

Continued in article

Link forwarded by Richard Campbell
Phishing Quiz --- http://www.sonicwall.com/phishing/

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

What next in course management since Blackboard is taking aim at its own foot?

September 18, 2007 message from Peters, James M [jpeters@NMHU.EDU]

Our (small and poor) University is looking at alternative to Blackboard to support both local and internet classes. I recall that this issue was discussed recently on this list and was wondering if any of you would be willing to provide some short statements about alternative products to Blackboard and your assessment of them. Bluntly, the merger between Blackboard and WebCt was, in my opinion, a disaster for the consumer. The existing Blackboard product is full of programming bugs and I would like to be able to go to the committee on which I serve with viable options to switching. However, the State of New Mexico also is looking into standardizing a product state-wide and so the alternatives need to be viable for larger Universities as well.

Any thoughts or comments would be welcome. Since I haven't used this list much, if there is an old archive of threaded discussions I can review that would be useful as well.


Jim Peters, PhD
Associate Professor of Accounting
School of Business
213 Sininger Hall
New Mexico Highlands University
Las Vegas, NM 87701

September 18, reply from Del DeVries [devriesd@MAIL.BELMONT.EDU]

The "what next" question that is most interesting to me is what technology is compelling for engaging students in learning? If I use Skype for online office hours, I believe that I am more accessible to students AND the opportunity for easy voice / chat / file transfer are good for solving some student problems. I can use Camtasia to create audio/video Flash demo's to illustrate a "how-to". Both Skype and Camtasia are good for communicating with students who may not physically show up in my office. But what are the other possibilities that are both cost effective, time effective, AND work to engage student learning?

The AECM (and Bob Jenson's archive of links) are a virtual treasure chest of idea's over the years. Today's students are very comfortable with wireless laptops, enhanced phones, and general savy for social networking with Facebook, etc. But at the end of the day I'm still asking the question of what technologies would be useful for engaging with tomorrow's (and today's) students.


Dr. Del DeVries, CPA, CISA
Assistant Professor of Accounting & Information Systems
College of Business Administration
Belmont University 1900 Belmont Blvd Nashville, TN 37212 615-460-6930

Reply from Bob Jensen on September 18, 2007

Hi Del and Jim,

When there is an unregulated monopoly, expect both prices and patent infringement suits to skyrocket. Blackboard should've never been allowed to buy WebCT. My threads on Blackboard are at http://www.trinity.edu/rjensen/Blackboard.htm

There are various competitors to Blackboard competitors, many of whom have been involved in lawsuits with Blackboard and WebCT. Many of these competitors (e.g., Sakai, Moodle, and ATutor) are listed at http://en.wikipedia.org/wiki/Blackboard_Inc
Some schools with severe funding problems use Moodle.

The expense of Blackboard, and all of these alternatives, in fact is much more than licensing fees. The expensive problem is the technical support staff needed to both maintain the servers (these systems have their own servers) and to train users of the system, students and staff. This is an expense that never ends. Most importantly there must be relatively expensive backup systems. Servers crash and burn. If courses across a campus become dependent on those servers, it is vital to have backup systems that can be shifted into gear almost immediately. This is where IT staff become crucial.

Of course Blackboard and other vendors like eCollege can take all the IT headaches off campus. This is something I recommend for smaller colleges, but it is more expensive in some ways and cheaper in others considering the expensive and specialized IT skills needed to maintain servers and backup systems.

Below is a virtual-office-hours tidbit for the September 28 edition of Tidbits.  I wouldn't describe virtual office hours as a competitor to Blackboard as much as it addresses Del's question of “What next?” However, at Harvard this is “What now?” Various "What next?" scenarios are listed at http://www.trinity.edu/rjensen/000aaa/updateee.htm

There are many other “what next?” possibilities, the most important of which will be a joint effort (academe, standard setters, and industry) to develop massive Wiki-like and YouTube-like knowledge bases filled with pedagogical videos, spreadsheets, and hyperlinks on almost any accounting, auditing, and systems topic imaginable. These probably will be somewhat more secure than Wikipedia/YouTube, but it still will be in the open sharing and development spirit. I’m constantly amazed at the immense (over a billion) number of modules in Wikipedia that just grew and grew. My experience is that most of the modules are excellent except for some politically sensitive topics and highly specialized topics in technical disciplines.

This is why Camtasia is so important. More and more we will see YouTube-like videos that can be used tot take over more and more where the classroom leaves off. See some of the Acct 5341 and Acct5342 illustrations at http://www.cs.trinity.edu/~rjensen/video/ (I’m not quite sure why I downloaded the Astaire-Powel and BravoAmerica videos in  this folder a long, long time ago --- Dah!)

In the future, instructors can focus more on motivation to learn and underlying theory while leaving the technical explanations to the knowledge bases where technical explanations and illustrations can be played over and over again and again until they are understood by users. This of course is very frightening to many instructors who are practiced at explaining technical modules and lousy at explaining underlying theory.

The searching will be partly like XBRL if the knowledge base items have XML tags and eventually, as Jagdish points out, Semantic Web searching --- http://www.trinity.edu/rjensen/XBRLandOLAP.htm

It never ceases to amaze me how much knowledge is already available in Wikipedia and YouTube. These are open sharing knowledge bases to be used with caution and suspicion. But they are unbelievably vast in terms of history and, in the case of Wikipedia, full of reference links and highly informative user discussions. Knowledge has become so vast that it boggles our minds. Rather than be scholars filled with facts and figures, we will become scholars who can tap into facts, figures, and knowledge-base explanations that we’re educated enough to comprehend on an as-needed basis.

I can’t remember how to do half the things I put into Camtasia videos (especially in my MS Access videos), but I play them back once or twice and it all makes sense again. What an aid to me these videos are whenever I have to teach something in Access, Excel, XBRL, intangible assets valuation, etc. If only others in the academy would see fit to freely share their Camtasia videos. Sigh!

Anybody interested in developing Camtasia videos might look at my PowerPoint file on Camtasia at http://www.cs.trinity.edu/~rjensen/EdTech/PowerPoint/

Bob Jensen

What are real time virtual office hours?

They operate a bit like a course chat room with some added features like microphones, and an instructor or teaching fellow is in the room at all times.

As reported in The Harvard Crimson on Monday, teaching fellows (Harvard parlance for TAs) for the course this semester will begin holding real-time, online help sessions for students this week. Using free, Java-based software, students can log on, chat with each other (via text or microphone) and even “raise their hands” with the click of a button, which adds them to a queue on the teaching fellow’s computer.
Andy Guess, "Office Hours: Coming to a Computer Near You," Inside Higher Ed, September 18, 2007 --- http://www.insidehighered.com/news/2007/09/18/officehours

Bob Jensen's threads on tools and tricks of the trade in education technology are at http://www.trinity.edu/rjensen/000aaa/thetools.htm

A tools PowerPoint file is included at http://www.cs.trinity.edu/~rjensen/EdTech/PowerPoint/

September 18, 2007 reply from Jeanne Miller [Jmiller@CYPRESSCOLLEGE.EDU]

Moodle may seem cheap, but there are other costs involved. Yes, there is no license fee, but there are hosting costs and the big one...technical support. To have that on campus, we would have to hire personnel, and that's not an easy thing to do at our public college! I have not researched what outsourcing would cost but I understand it's fairly expensive.

That said, Moodle seems to be the frontrunner in the open source area, according to the Gartner Group. I have spoken to publishers about course cartridges for Moodle. They all say they're "working on it." McGraw Hill seems to be ahead in this area. I have seen a Moodle cartridge (not accounting) that looks very much like Blackboard! I have also used Moodle and it is a very flexible product, once you get used to the screens.

We are using Blackboard and the cost this year went up almost 280%. They have a 3,000 user limit for the Basic version. The next jump is to 8,000 with the Enterprise version, with nothing in between. The support thus far this semester has also been very poor. However, others with whom I've spoken who use Web CT say it's even worse with that system.

We have considered changing to Moodle eventually. However, the change in training and the acceptance by faculty have been hurdles we just haven't wanted to approach right now. And, many of our faculty use course cartridges.

It's definitely a quandary. I would be very interested in others thoughts!


Jeanne Miller, CPA
Online Education Coordinator Professor,
Accounting Department
Cypress College 9200 Valley View St.
Cypress, CA 90630
 (714)484-7000 Ext. 48684


September 18, 2007 reply from David Coy [dcoy@ADRIAN.EDU]

We are using Sakai. It's better than nothing.

Many of us use work-arounds to get past some of the limitations of Sakai. I have a moderated list-serve set up for accounting students through yahoogroups. Students also use the textbook websites (Irwin/McGraw Hill) and for courses where it's available, I require them to use Homework Manager. The textbooks also provide EZ Test and I use this to generate in-class quizzes and exams.

David Coy
Adrian College

September 18, 2007 reply from Rabinovich, Tamara [TRabinovich@BENTLEY.EDU]

Indeed Blackboard/WebCT is an elephant in a family room while comparing its share in higher education market with the rest of Learning Management Systems. Bentley has used Blackboard as a course management platform since 1999 (when they were small and cheap - around $5,000 for a site license, including technical support).

Prior to upgrading it to the enterprise level last year, our Academic Technology Center reviewed other competitors and evaluated their functionalities.

We looked at a few open source platforms for course management such as Moodle and Sakai. At that time, we found that there were no other universities that were utilizing them at the institutional level. Usually, they were used in special programs or courses and mostly as a complimentary platform. We found that support was a concern.

We reviewed two other competitors, Angel and Desire2Learn. We LOVED Angel - everything about it: look and feel, functionality, stability, scalability, support... We also loved their willingness to help and prompt feedback each time we needed them. The price was also pretty attractive. We even contacted a few campuses that were using Angel LMS; their feedback was extremely positive.

In the end, we stayed with Blackboard (and its bugs). Comparing Angel's and Blackboard's functionalities, we actually found them pretty equal. Our bottom line was to stay with what we have, eliminating the need to re-train the faculty campus-wide to adopt a new Learning Management System.

Tamara Rabinovich
Research and Learning Technologies Consultant
ATC - Academic Technology Center
Bentley College
175 Forest Street 168
Adamian Academic Center
Waltham, MA 02452
Phone: (781) 891-2039 (Fax: 3125)

September 18, 2007 reply from Steven Hornik [shornik@BUS.UCF.EDU]

I don't have much to add to what has already been said here: Moodle is the best open-source solution and Angel is probably one of the best proprietary systems and is SCORM compliant. We (UCF's college of business) was looking into moving to a different LMS platform because of all the problems with WebCT. However, something you should be aware of and concerned about is the Patent that Blackboard holds on LMS Systems. I'm not a lawyer nor an expert on this patent, but during our discussion it became pretty clear that moving to another proprietary LMS could leave the University open to a lawsuit from BlackBoard. We have not made a switch away from WebCT and I'm not sure how the potential for a lawsuit factored into the decision, though there wasn't any further discussion after this fact became known.

I hope that helps,

Dr. Steven Hornik
University of Central Florida
College of Business Administration (407) 823-5739

September 18, 2007 reply from Steven Hornik [shornik@BUS.UCF.EDU]

I've re-purposed the subject of this thread to address the question posed by Dr. DeVries:

I've posted about Second Life here before - and I believe it can be the foundation to an engaging learning platform - so I won't bore the masses with it again - if your interested I blog about it(though infrequently) at http://mydebitcredit.com 

I have just started incorporating Second Life into my Financial Accounting class this semester (we are about 4 weeks into it right now) for just the reason that Dr. Devries is inquiring about, to make accounting more engaging for the students. I'm not sure of the success I'm having on that front as it's early and to be honest there has been resistance to its use from many of my students. I'm teaching a large lecture class (which is just going to keep getting larger) and this precludes taking students to a lab and showing them how to use SL. They are forced to go through a pretty bad orientation before getting to my Second Life parcel where I often have to "orient" them again. I keep thinking about some of the instructions I give them to work with some of the models I've created and it does seem extensive - then I think of how many clicks a student has to make to get anywhere in a WebCT environment and it doesn't seem bad after all, just different.

I will continue to monitor and evaluate SL in my course this semester and blogging about it at the address above. For those who wish to see what I think is engaging and capable in Second Life you can view 2 videos I've made of a 3-D accounting equation and single-player T-Account game here:   http://reallyengagingaccounting.vodpod.com/  

If anyone else is in Second Life teaching or just exploring, I'd love to continue this discussion and collaborate.

Dr. Steven Hornik
University of Central Florida
College of Business Administration (407) 823-5739

September 19, 2007 reply from Fernando Catacora [fcatacora@REDCONTABLE.COM]

I have been in this list for a while and this is a first contribution to the WEBCT/Blackboard discussion. First of all, I am a former academic that created ten years ago a web portal dedicated to CPA Spanish speakers community and we have been supporting a project named "REDContable.com University" now two and a half years old to improve the Accounting Education in Latin America. We provide FREE (Yes, free) training for academics interested to apply technology in the education process, to be specific; here are the tools we have been using now for more than two years:

1. Online Classroom:

At the beginning, we used to use VoiceCafe ( http://www.voicecafe.com/ ) but after two years we switched to Hotconference ( http://www.hotconference.com/ ) I can share just a few main reasons: 5 rooms vs. 1 (HC vs. VC), no limits for number of seats, sharing mode, sending file to all the participants, MP3 recording, etc. The only thing I miss from VC is the online blackboard which was really awesome.

2. VOIP/Messenger

As a standard, MSN + Skype, but now we are testing:

- http://www.oovoo.com/  and

- http://www.sightspeed.com/ 

There are more, but the above are under testing now.

We also show the participants Trillian ( http://www.ceruleanstudios.com/  ) and others, AOL, YIM, and the loved/always missed ICQ.

3. FTP

SMARTFTP, ( http://www.smartftp.com/ )

We provide a canonical domain to let them upload content.

4. Online Webpage creation.

We installed in our server, VISUALEDIT, an easy tool that requires PHP and MYSQL, a standard in most of the UNIX/LINUX servers in the Internet.

( http://www.activecampaign.com/visualedit/ )

You will need to install (Your ISP) IONCUBE or ZEND OPTIMIZER, this is not a big deal because they are free and most of the web hosting companies provide the installation under their support. IMPORTANT: Visualedit is NOT FREE.

Why we use VISUALEDIT? Simple, standardization, it is a real challenge to teach Dreamweaver to Accounting Professors ( At least in Latin America)

5. Online Books.

We use a tool called Webasyst Pages: http://www.webasyst.net/pages/ 

IMPORTANT: This tool is not free.

6. Blogs vs. Knowledge creation

We have not used any Blog tool and instead we use Knowledge Builder, we think is a very useful tool for FAQ knowledge creation
( http://www.activecampaign.com/kb/ )

IMPORTANT: This tool is not free.

7. Group Management

Yahoo Groups but we are evaluating to switch to Google, any thoughts?

8. Online Exams


9. LMS

We did a comprehensive evaluation for a few tools/systems (Moodle, WEBCT, etc) three years ago and I strongly suggest to include Claroline in your choices ( http://www.claroline.net/ )

Installation on the server side is a 5 minutes process, maintenance is minimum, creation of courses pretty easy and all the features are worth it.

10. Other tools

For those who enjoy installing and testing scripts in their servers, a must should be to visit HotScripts, PHP, CGI/Perl etc, I encourage to take a look:


I have not visited the above site for a long time so I guess there should be nice new tools.

11. Self Training

Camtasia is the best, no additional options/choices to suggest.

11. Some thoughts/experience I would like to share after two years teaching Accounting academics through the Internet:

- As mentioned by Professor Jensen, the most important thing is to focus in the content creation instead of the tool like Moodle, Claroline WEBCT. Etc.

- We found a real challenge with academics in Latin America, because they wanted just to learn or maybe stay just as a passive student and did not have the attitude to "create" knowledge after they receive the training. I guess is the human nature, but it doesn't make sense that today we have so many tools compared to 20 years ago when I started college and I remember a Remington machine (the same my father used as an accountant) was my first typewriter machine for to write my papers.

- As a positive result we see that students from the professors applying IT tools are asking more to them and because they see the potential of using IT tools in their education.

We'll see how this story goes in the next 5-10 years.

Muy cordialmente

Fernando Catacora
Carpio Fundador de REDContable.com
Comunidad Virtual de Contadores, creada por Contadores para Contadores

REDContable.com: http://www.redcontable.com
E-mail: fcatacora@redcontable.com
MS-Messenger: fcatacora@hotmail.com 
Skype: fcatacora  


"College Accountability Movement Moves Online," by Doug Lederman, Inside Higher Ed, September 17, 2007 --- http://www.insidehighered.com/news/2007/09/17/adult

One by one, coalitions of colleges of different sorts and stripes have wrestled with the best way to respond to the intensifying public pressure to prove their value and their effectiveness in educating students. Proposals have come from state colleges and universities, major research institutions and private colleges and not surprisingly, each has been tailored to the specific goals of the proponents.
The latest entrant in what might be called the accountability sweepstakes comes from an entirely new set of institutions — a small group of colleges (some for-profit, some nonprofit, but all regionally accredited) that operate online and focus primarily on educating adults. And as with its predecessors, “Transparency by Design,” as the plan is called, has distinctive characteristics that reflect the colleges’ distinctive missions.

Like the accountability proposals put forward by other groups of institutions, the plan crafted by these colleges provides some data that can be compared across institutions, including scores on the National Survey of Student Engagement and the performance of students in general education courses, as measured by the Educational Testing Service’s Measurement of Academic Proficiency and Progress.

But what most distinguishes the substance of the Transparency by Design effort from the others is its focus on student outcomes at the program-specific level, a logical approach given the colleges’ focus on preparing their students for success in careers of their choice, says Michael Offerman, president of Capella University, who led a panel of the Presidents’ Forum of Excelsior College that crafted the accountability proposal.

“We really wanted to get at this in a discipline-specific way,” Offerman says, to answer students’ question, “What am I learning in this degree that I came to study?”

Like the other associations and coalitions of colleges that have grappled with accountability measures, though, the adult-focused online institutions found that there were limits for them, too, on how much comparability is possible among institutions. Because “there is no national curriculum for the M.B.A.,” for instance, says Offerman, the accountability template will allow each institution to define its own goals and hoped-for outcomes for students in each program, and then to show how well it is achieving them.

“We’re saying, we don’t know how to get it to the point where it’s comparative right now,” says Offerman. “We think that as a prospective learner, the key thing you’re going to want to know are, ‘Are you teaching me what I need to know?’ “

So far six institutions have committed to using the new accountability system, which will be formally unveiled (and shared with other potential participants) at a Webinar this week: Capella University, Charter Oak State College, Excelsior College, Kaplan University, Regis University, and Union Institute and University.

They and other participants in the Presidents’ Forum of Excelsior College designed the accountability system as part of the forum’s larger discussions, in which online institutions — which do not at this point have an association of their own — gather occasionally to brainstorm about promising practices and difficult challenges facing distance education and their colleges.

In that context, as in just about every other in higher education in recent years amid pressure from the Secretary of Education’s Commission on the Future of Higher Education and other sources, conversation has turned to accountability and a desire to prove how the institutions are faring, for potential students and for policy makers alike.

After more than a year of discussion, the institutions produced a set of principles of good practice (adapted from one used by the Pentagon and institutions that educate large numbers of military personnel) and a draft template to serve as a potential model for participating institutions.

The template has institutions reporting basic information about its students, including average age, proportion receiving financial aid, and the proportion of students who completed their degree requirements within six years, as well as the per-credit cost that students paid to attend.

It calls on participating institutions to report significant amounts of information from the National Survey of Student Engagement (many colleges and universities use NSSE for internal purposes, but a far smaller number make their results public), and, if they choose, to measure their undergraduates’ success in mastering general education skills such as writing and analytical reasoning by giving a sample of students the Measure of Academic Proficiency and Progress. The institutions also plan to include information from surveys of alumni about what they got (and didn’t) out of their programs.

Continued in article

Bob Jensen's threads on higher education controversies are at http://www.trinity.edu/rjensen/HigherEdControversies.htm

Remember Senator Proxmire's Golden Fleece Awards? --- http://www.taxpayer.net/awards/goldenfleece/history.htm

Who's become the modern day, albeit female, Fagan?
Remember Oliver Twist's Fagin in the famous book (actually his second novel) by Charles Dickens. Fagin recruited young boys, many of them orphans, trained them to become thieves, and then shared in the booty.

Fulton County police believe 36-year-old Lakechia Woodard drove the children and a car full of stolen merchandise to a pawn shop in at least one burglary. Detectives have arrested at least 25 teens — including Woodard's 12-year-old son — for robberies in new subdivisions off of Camp Creek Parkway in suburban Atlanta. Police say Woodard has an arrest record that includes fraud charges.
"Police Search for Mom Accused of Being Getaway Driver for Young Robbers," Fox News, September 22, 2007 --- http://www.foxnews.com/story/0,2933,297699,00.html

How Palm Became an Also Ran
In the fiercely competitive business of smartphones, you're only as good as your last innovation. For Palm (PALM ), which practically invented the category, that's bad news. Deep-pocketed rivals such as BlackBerry maker Research In Motion (RIMM ), Nokia (NOK ), Motorola (MOT ), and now Apple (AAPL ) keep rolling out glitzy new products, while Palm has done little to update the bulky Treo since 2003.
Business Week, September 24, 2007 --- http://www.businessweek.com/magazine/content/07_39/b4051047.htm?link_position=link1 

New York Times to stop charging fees for access to columnists, other material on Web site
The New York Times said Monday it is scrapping a two-year-old program to charge fees for access to parts of its Web site, including op-ed columnists and archives dating back to 1987.
MIT's Technology Review, September 19, 2007 --- http://www.technologyreview.com/Wire/19398/
Jensen Comment
We can only hope that other media sources like The Wall Street Journal follow suit.

Princeton University announced success in its campaign against grade inflation.
In 2004, the university announced guidelines designed to limit the percentage of A grades, based on the belief that there were far too many being awarded. Data released this week by the university found that in 2004-7, A grades (A+, A, A-) accounted for 40.6 percent of grades in undergraduate courses, down from 47.0 percent in 2001-4. In humanities departments, A’s accounted for 45.9 percent of the grades in undergraduate courses in 2004-7, down from 55.5 percent in 2001-4. In the social sciences, there were 37.6 percent A grades in 2004-7, down from 43.3 percent in the previous three years. In the natural sciences, there were 35.7 percent A grades in 2004-7, compared to 37.2 percent in 2001-4. In engineering, the figures were 42.1 percent A’s in 2004-7, down from 50.2 percent in the previous three years.
Inside Higher Ed, September 19, 2007

The 2005 announcement of this grade inflation announcement by Princeton is discussed in the link below:
"Fewer A’s at Princeton," by Scott Jaschik, Inside Higher Ed, September 20, 2005 --- http://www.insidehighered.com/news/2005/09/20/princeton

This initiative was controversial for an Ivy League university that attracts the cream of the crop students every year. Most of them have probably never seen a grade lower than an A grade before arriving at Princeton.

Bob Jensen's threads on grade inflation are at http://www.trinity.edu/rjensen/Assess.htm#GradeInflation

Rankings of Top MBA Programs are in the Eyes of the Beholders

International, national, and regional rankings of universities, colleges, and disciplines within schools is increasingly controversial --- http://www.trinity.edu/rjensen/HigherEdControversies.htm#BusinessSchoolRankings

I think the biggest problem is the lack of information that raters have regarding all the programs they are evaluating and trying to rank. Any college president, dean, or corporate recruiter may sufficient information about a few of the programs that she/he is asked to rank. But it is impossible for one individual to track all the many programs that are to be ranked. These programs are constantly changing in terms of students, faculty, curricula, and many other important inputs to a ranking. Whenever a rater has insufficient information, the "halo effect" comes into play leading to advantages of traditionally prestigious universities that might have slipped slightly in reality but never in the minds of naive raters.

Rankings are not taken lightly by either universities or pools of potential applicants. Not only can some arbitrary choices by raters have short term effects, there may be huge long term effects in terms of careers, decisions by donors on how much to give to programs, choices of top faculty regarding where to seek employment, and alumni praise and criticism. In some instances, administrative bonuses are given to college and university administrators who increase media rankings of their programs (such as the bonus plan for the President of the University of Arizona State University).

The Wall Street Journal
released its 2007 rankings of U.S. and International MBA Programs on September 17, 2007 --- http://online.wsj.com/documents/print/WSJ_-R001-20070917.pdf

The best known rankings are from US News at
There is also a video available at the above link about changes from 2006.

Business Week also ranks MBA programs based upon a large survey of graduates from MBA programs --- http://www.businessweek.com/magazine/content/06_43/b4006008.htm?chan=bestbs
The 2006 rankings are at http://images.businessweek.com/ss/06/10/bschools/index_01.htm
I did not include the Business Week outcomes in the tables below because on September 17, 2007 when I'm writing this the Business Week rankings are not yet available for 2007. In fact, I don't think this is an annual event comparable to the WSJ and US News efforts for MBA programs.

The rankings differ greatly between the US News, WSJ, and Business Week outcomes. The reason is primarily due to who does the ranking. Business school deans rank the US News top schools. Deans are heavily influenced by reputations of faculty, high GMAT averages, research performance, and what might be termed a traditional halo effect where some schools rank high traditionally come hell or high water.

The WSJ rankings come from industry recruiters who try to land the best MBA graduates they can both attract and afford. Herein lies the primary difference. Many recruiters view the top ranked schools by US News as having too much competition for graduates. Landing a top Harvard, Stanford, or Wharton graduate is often too expensive relative to the top "best buy" schools that appeal most to many recruiters.

I can't for the life of me understand how graduates of a given MBA program are qualified to rank other MBA programs in the Business Week surveys.

In any case the results are as follows for 2007:

2007 MBA Program Rankings in the U.S.
University US News Ranking WSJ Ranking
Harvard 1 14
Stanford 2 19
Pennsylvania (Wharton) 3 11
MIT (Sloan) 4 4
Northwestern (Kellog) 5 12
Dartmouth (Tuck) 6 1
UC Berkeley (Haas) 7 2
Chicago 8 9
Columbia 9 3
NYU 10 17


2007 MBA Program Rankings in the U.S.
University US News Ranking WSJ Ranking
Dartmouth (Tuck) 6 1
UC Berkeley (Haas) 7 2
Columbia 8 3
MIT (Sloan) 4 4
Carnegie Mellon (Tepper) 17 5
North Carolina (Kenan-Flagler) 18 6
Michigan (Ross) 11 7
Yale 14 8
Chicago 8 9
Virginia (Darden) 12 10


The WSJ also ranks the top international MBA programs as follows for the top ten winners:

2007 International MBA Program Rankings
University Rank
ESADE --- Spain 1
IMD --- Switzerland 2
London Business School - U.K. 3
IPADE --- Mexico 4
MIT (Sloan) - U.S. 5
Columbia - U.S. 6
Essec --- France 7
Instituto Tecnologico Monterrey (EGADE) --- Mexico 8
HEC Paris 9
Thunderbird - U.S. 10


Best Academic Program Does Not Always Equate to Highest Media Ranking Program

Forwarded on January 31, 2006 by David Albrecht [albrecht@PROFALBRECHT.COM]
"Graduates of Best Business Schools Don't Always Draw Top Pay, Study Finds," by Katherine S. Mangan, Chronicle of Higher Education, January 31, 2006 --- http://chronicle.com/daily/2006/01/2006013102n.htm 

Companies pay higher salaries to graduates of the most prominent business schools, even when they believe that lesser-known schools offer better educations, according to a study described in the December/January issue of the Academy of Management Journal.

The study, conducted by researchers at the University of Maryland's Robert H. Smith School of Business, found that those two variables do not always go hand in hand. In their analysis of data from a poll of 1,600 professional recruiters, the researchers found that the business schools considered to be the most prominent didn't always get top marks for quality.

The biggest bucks went to graduates of high-profile schools -- the kind that top the charts in national magazine ratings or have faculty members with lofty pedigrees. A report on the study does not give the names of any of the schools mentioned by the recruiters.

"There's an old cliché that nobody got fired for buying from IBM," said Violina P. Rindova, an assistant professor of strategy at the Maryland business school and one of the study's authors. "There's a certain reassurance that if you recruit someone from a prominent school, the boss won't be upset and that you'll have a stronger guarantee."

Continued in article at http://chronicle.com/daily/2006/01/2006013102n.htm 
Paid subscription required for access.


What is an emoticon?

Hint: :-)
It was first invented by professor Scott E. Fahlman at Carnegie Mellon University on September 19, 1972

Language experts say the smiley face and other emotional icons, known as emoticons, have given people a concise way in e-mail and other electronic messages of expressing sentiments that otherwise would be difficult to detect. Fahlman posted the emoticon in a message to an online electronic bulletin board at 11:44 a.m. on Sept. 19, 1982, during a discussion about the limits of online humor and how to denote comments meant to be taken lightly. "I propose the following character sequence for joke markers: -)" wrote Fahlman. "Read it sideways." The suggestion gave computer users a way to convey humor or positive feelings with a smile _ or the opposite sentiments by reversing the parenthesis to form a frown.
Digital ‘smiley face’ turns 25," MSNBC, September 18, 2007 --- http://www.msnbc.msn.com/id/20829611/from/ET/

A listing of emoticon examples is given at http://en.wikipedia.org/wiki/Emoticon

Bob Jensen's technology glossary is at http://www.trinity.edu/rjensen/245gloss.htm

September 18, 2007 reply from my former graduate student Andrew Schmelzle [aschmelzle1@hotmail.com

Dr. Jensen:
I think you may find the following link interesting on the topic of "emoticons." If you get a chance, check out their posters too. Many of them are quite hilarious!



What are the main hiring advantages of public colleges after salaries are factored out?


A study released Monday by the Collaborative on Academic Careers in Higher Education (or COACHE) suggests that public colleges may have some advantages, at least once money is set aside. COACHE, which is based at Harvard University, has conducted a series of surveys of thousands of junior faculty members, trying to identify factors that make them satisfied (or not) with their jobs. Much of the analysis of the data has focused on the way female and minority faculty members are less likely than their white, male counterparts to feel good about their positions. The findings could be significant because other studies from COACHE have found that junior professors place increasing importance on factors like the clarity of the tenure process in evaluating their employers. These findings go against the long-standing tradition in higher education that institutions that pay well and have impressive reputations need not think much about how professors (especially those without tenure) are treated.“While private institutions tend to receive higher scores overall from junior faculty, in certain critical areas, the publics are surpassing private institutions,” said Cathy Trower, COACHE’s director. “Private institutions may learn from what the public institutions are doing right in terms of tenure clarity,” said Trower. “Demystifying tenure, by making the standards more clear and the expectations more reasonable, helps to reduce unwanted turnover among tenure-track faculty.”
Scott Jaschik, "The Public (Non-Salary) Advantage," Inside Higher Ed, September 18, 2007 --- http://www.insidehighered.com/news/2007/09/18/coache
Jensen Comment
Years ago when I was in the doctoral program at Stanford University, it was rumored, with some authority, that a black ball system was still used where tenure applicants could be denied by two "black balls" dropped by unidentified tenured professors without any explanation or accountability whatsoever. Times have changed since we now read about some tenure rejection instances where the rejecting faculty are identified in the media and are pestered by reporters. There are also lawsuits instigated by tenure rejects, although these are seldom won by plaintiffs except for those that can prove illegal discrimination. In those rare instances where the plaintiffs win, the courts impose damage awards that do not include forcing a college to grant tenure. The courts rarely, if ever, rule on the quantity and quality of research and research publications, and this is the most common basis for denying tenure unless teaching is atrocious.

FSU Gives Honorary Degree to Former CEO Who's Banned from Being a Future CEO of Any Public Company
When Florida State University students returned to campus this fall, they found themselves basking in the largesse of one of the school's newest honorary doctors—Albert Dunlap of Ocala, Fla., listed by FSU as an "entrepreneur and philanthropist." Dunlap, of course, is better known by the sobriquet "Chainsaw Al" for his rough-and-tumble approach to management. He is probably the only honorary graduate of FSU who sports a lifetime ban from top jobs at public companies following the 2001 bankruptcy of appliance maker Sunbeam, where he was chief executive.
Jane Porter and Alina Dizik, "Make That 'Dr. Chainsaw' Al Dunlap, banished from public corporations following the Sunbeam collapse, gets an honorary degree from Florida State," Business Week, September 11, 2007 ---

Jensen Comment
The world should always be forgiving. Perhaps Al reformed and "stuffs" his millions of "cookies" for good causes in recent years. Al Dunlap was a channel stuffer who liked cookie jar accounting, which were just two of his accounting frauds. Sunbeam Corp. and its former CEO Albert Dunlap created the illusion of a speedy turnaround after he arrived at the company in 1996. The SEC discovered that his company shifted revenues to inflate losses under the old management and added the sales back to inflate income under Dunlap. The SEC also found that Sunbeam offered discounts to customers that stocked up on merchandise months ahead of schedule, but failed to disclose that such revenue would hurt future results

Sunbeam, under Al Dunlap, was one of Arthur Andersen's huge auditing failures. You can read more about the SEC lawsuit at http://www.sec.gov/news/press/2001-49.txt

According to the Commission's Complaint:

* Dunlap, a turnaround specialist, was hired by Sunbeam's Board in July 1996 to restructure the financially ailing Company. Dunlap placed Kersh in charge of Sunbeam's finance organization. Soon after their arrival, Dunlap and Kersh promised a rapid turnaround to enable Sunbeam to substantially improve its financial performance. Together with Sunbeam senior executives Gluck, Uzzi, and Griffith, they then employed improper accounting techniques and undisclosed non-recurring transactions to meet promised sales and earnings figures. These actions inflated the price of Sunbeam shares to a high of $52 per share in March 1998. If the Company had been sold at an inflated share price, Dunlap and Kersh could have reaped tens of millions of dollars from the sale of their Sunbeam securities.

* The illegal conduct began at year-end 1996 with the creation by Kersh and Gluck of inappropriate accounting reserves, which increased Sunbeam's reported loss for 1996. These "cookie-jar" reserves were then used to inflate income in 1997, thus contributing to the false picture of a rapid turnaround. In addition, to further boost income in 1997, and to create the impression that Sunbeam was experiencing significant revenue growth, Dunlap, Kersh, Gluck, Uzzi, and Griffith ("the Sunbeam officers") caused the Company to recognize revenue for sales that did not meet applicable accounting rules. As a result, for fiscal 1997, at least $60 million of Sunbeam's reported (record-setting) $189 million in earnings from continuing operations came from accounting fraud.

* Also in 1997, the Sunbeam officers failed to disclose that Sunbeam's 1997 revenue growth was, in part, achieved at the expense of future results. The Company had offered discounts and other inducements to customers to sell merchan dise immediately that otherwise would have been sold in later periods, a practice also known as "channel stuffing." The resulting revenue shift threatened to suppress Sunbeam's future results of operations.

* Phillip E. Harlow, a partner at Arthur Andersen, Sunbeam's outside auditing firm, authorized unqualified audit opinions on Sunbeam's 1996 and 1997 financial statements although he was aware of many of the Company's accounting improprieties and disclosure failures.

* In early 1998, the Sunbeam officers took increasingly desperate measures to conceal the Company's mounting financial problems, meanwhile attempting to finance the acquisition of three other companies, in part through a bond offering. The Sunbeam officers again engaged in, and recognized revenue for, sales that did not meet the applicable accounting rules; again caused Sunbeam to engage in acceleration of sales revenue from later periods; deleted certain corporate records to conceal pending returns of merchandise; and misrepresented the Company's performance and future prospects in its filing on Form 10-Q for the first quarter of 1998, its offering materials in connection with the bond offering, its press releases, and its communications with analysts.

* In June 1998, negative statements in the press about the quality of the Company's earnings prompted Sunbeam's Board of Directors to begin an internal investigation. This resulted in the termination of Dunlap, Kersh and other members of Company management and, eventually, to an extensive restatement of Sunbeam's financial statements from the fourth quarter of 1996 through the first quarter of 1998. Sunbeam is presently in a reorganization proceeding under Chapter 11 of the U.S. Bankruptcy Code.

According to the Commission's Complaint, through this conduct, Dunlap, Kersh, Gluck, Uzzi, and Griffith violated the anti-fraud, reporting and other provisions of the federal securities laws. The Commission seeks, as to all defendants, permanent injunctions against future violations and civil penalties and, in the case of Dunlap, Kersh, Gluck, and Uzzi, permanent bars from acting as an officer or director of any public company.


You can read more about Sunbeam's frauds at http://www.trinity.edu/rjensen/Fraud001.htm

You can also read about channel stuffing and other types of revenue frauds at http://www.trinity.edu/rjensen/ecommerce/eitf01.htm


There are far worse choices for honorary doctorates, most notably the honors awarded to the vicious Robert Gabriel Mugabe
This murderer has honorary doctorates from the following universities:

  • Edinburgh University, in Scotland, in 1984.
  • The University of Massachusetts at Amherst, in 1986.
  • Michigan State University, in 1990

You can read about Mugabe's other unfortunate awards, including an award from the Queen of England, at http://www.insidehighered.com/news/2007/03/29/mugabe


What are the trends in higher education in the U.S. versus the rest of the world?

"The World Gets a Little Flatter," by Doug Lederman, Inside Higher Ed, September 18, 2007 --- http://www.insidehighered.com/news/2007/09/18/oecd

Internationally, the report finds that:
  • Enrollments are rising generally, though growth has been strongest — more than doubling — in countries such as Korea, Ireland and Spain that have purposefully driven that growth through changes in policy.
  • Graduation rates vary widely, with Austria, Germany and Turkey hovering around 20 percent and countries such as Australia, Denmark, Finland, the Netherlands, New Zealand and Poland at over 40 percent.
  • Even as enrollments have expanded, there has been no significant change in the generally high pay or the generally low unemployment rates that the college educated enjoy compared to other groups, indicating that “the benefits of higher education have not deteriorated as higher education as expanded.”
  • In countries where higher education has expanded the most, employment prospects for less-educated citizens had deteriorated, despite predictions to the contrary.
  • In most countries, the number of science graduates is growing faster than the overall number of graduates.
  • Between 1995 and 2004, growth in spending on education fell behind growth in national income.

Although there were numerous ways in which American higher education continued to lead the world, the report cites several statistics that are likely to prove worrying to policy makers in the United States:


Military Recruiting and the Solomon Amendment

"Appeals Court Upholds Military Recruiting," by Scott Jaschik, Inside Higher Ed, September 19, 2007 --- http://www.insidehighered.com/news/2007/09/19/yale

The Solomon Amendment has won another round in court, and the only remaining push against it may have suffered a fatal blow this week when a federal appeals court upheld the constitutionality of the controversial measure.

Last year, the U.S. Supreme Court ruled unanimously that the Solomon Amendment did not infringe on the First Amendment rights of law schools that objected to it. The law threatens to withhold federal funds from institutions that limit military recruiters’ access to campuses, which many law schools historically have done to protest the Defense Department’s discriminatory policies toward gay people.

While Supreme Court rulings on specific laws generally settle matters, a group of Yale University faculty members had a separate challenge to the Solomon Amendment and they won in federal district court, where they focused on the First Amendment protections for academic freedom. The Pentagon appealed that ruling, but the case was on hold during the Supreme Court review. Some critics of the Solomon amendment hoped they had an argument that might work, but the U.S. Court of Appeals for the Second Circuit disagreed.

The appeals court ruled that the Supreme Court’s decision last year “almost certainly” rejected the academic freedom argument put forth by the professors. And if it didn’t, the appeals court found that the argument “lacks merit.”

On the question of whether last year’s ruling covered the academic freedom argument, the appeals court noted that — even if not addressed explicitly in the decision — there is evidence that the justices were aware of the argument and were not moved by it. Briefs filed in the case raised the issue, the appeals court said. And the Supreme Court decision noted attempts by critics of the Solomon Amendment “to stretch a number of First Amendment doctrines well beyond the sort of activities these doctrines protect.”

Thus it is “much more likely than not” that the Supreme Court rejected the academic freedom argument, the appeals court said.

On the merits of the argument, the Yale professors didn’t far much better. They had argued that their academic freedom was being violated when they are forced to allow discriminatory employers (in this case the military) to have access to the campus for recruiting. Allowing such discrimination, the professors said, interfered with their academic goals of having a diverse student body and promoting equal justice among their students.

Continued in article

From The Washington Post on September 20, 2007

How much does Apple pay for the parts in its new 4-gigabyte iPod Nano?

A. $23.45
B. $47.25
C. $58.85
D. $103.65


The new plan is slated to cost $110 billion a year. And to pay for the new entitlement -- a tax hike. That in turn will slow down the economy and make the cost of her system grow even higher. By contrast, both the reforms I led in Massachusetts and the federalist reform plan I recently proposed do not raise taxes or increase spending. In fact, in the new plan that I have proposed, funds currently sent to states to care for the uninsured are made flexible so that the states may use them to help the poor acquire their own private insurance. . . . Let's be clear here: My plan in Massachusetts worked very differently than Sen. Clinton's plan would. First, we worked to reduce the burdens of regulation. The legislature insisted on more coverage mandates and regulation than I would have liked, but even so, less regulation has resulted in much lower premiums. Second, we used the money we were already getting from the federal government to help the poor purchase their own private insurance -- without new taxes or spending. And even the poor paid their fair share of their premiums. Third, with the help of the Heritage Foundation, we found a path for most individuals to purchase insurance with pre-tax dollars, just like people who get their coverage through their employers. And finally, once premiums had been lowered and the poor were able to afford private insurance, my plan called for people to either purchase insurance or pay their own way -- no more free riders. I like the plan I put forward in Massachusetts. But even so, I wouldn't do what Sen. Clinton does -- impose my way on every other state. Other states may borrow from what we did. Some will surely improve on it. But let's keep faith in federalism, in private markets and in individual responsibility.
Mitt Romney, "Where HillaryCare Goes Wrong," The Wall Street Journal, September 20, 2007; Page A13 --- http://online.wsj.com/article/SB119025374664933444.html

Alternatives to the Tax-Funded Universal Health Plans --- http://online.wsj.com/article/SB119007749123430650.html?mod=todays_us_opinion

Liberals see the concerns of families as a failure of private insurance, and want the U.S. to move toward a government-run, single-payer model. This is a recipe for making problems worse. Socialized medicine inevitably leads to poor quality, inefficiency, rising taxes and rationing. The waiting lines and poor care that cause people from other countries to come here for treatment are not the answer.

Government can help poorer and older Americans get quality health care without sacrificing what everyone wants -- the ability to choose their own doctor and health coverage that meets their family's particular needs. What reforms will do that?

 Level the tax playing field. People who work for companies get a tax break on the health insurance they get from their employer. Many small business employees, farmers and the self-employed are unable to benefit from the same tax advantage, because they or their employers can't afford health insurance. It's not fair or wise to penalize people who have to pay for health insurance out of their own pockets. They should benefit from the same tax advantage employees from bigger companies get.

The mortgage interest deduction made it easier for people to own a home and all America benefited. Similarly, every worker should get a deduction for health-insurance premiums. This would ease the burden on working families and make it possible for millions more Americans to own health insurance. Some Republicans in Congress support a tax credit rather than a deduction: that's reasonable, too. A deduction or a credit puts patients in charge by helping them get private coverage that meets their needs.

 Tax-free savings for health costs. We are encouraged to save tax-free for retirement and college; we should make it easier to save tax-free for out-of-pocket medical expenses, too. Tax-free savings accounts, paired with low-cost catastrophic health insurance, make coverage affordable for working families. For example, a youth minister told me his Health Savings Account (HSA) gave his family peace of mind because they now had insurance coverage for big emergencies and could save tax-free for everyday health expenses.

That's why, in less than three years, more than 4.5 million families have set up HSAs. Some Democrats want to rein in HSAs because they fear HSAs put the individual -- not government -- in charge and once someone gets to pick a plan that meets their needs, they won't like being dictated to by government.

And when people see they can save money by eating better, exercising and making healthy lifestyle choices, guess what? They do. I met with workers at Wendy's Headquarters in Ohio who were eagerly taking steps to lead healthier lives because it saved them money.

 Portability. When you change jobs, you don't have to change auto insurance, but you may have to change your health insurance and even your doctor. That's important in a world where young Americans are likely to have 10 jobs before they are age 36. Too many people are locked into jobs they don't like out of fear they'll lose health coverage. The solution is obvious: People should be able to take their health insurance with them when they change jobs.
 Arming consumers through more competition. Rep. John Shadegg (R., Ariz.) argues that people should be able to buy health insurance issued by a company based in another state. Lack of interstate competition helps to explain why the same health policy costs $8,334 in North Dakota but $10,312 in South Dakota. If consumers in South Dakota could buy that North Dakota policy, prices for health insurance would go down.
 Pool risk, lower costs. Large companies get purchasing power and savings because they share risk across large numbers of employees. Sen. Mike Enzi (R., Wyo.) and Rep. Sam Johnson (R., Texas) believe small businesses should be able to join together to pool risk, too. It would mean more competition and lower costs, and more people able to afford coverage.
 Greater transparency. Today, patients rarely know what a procedure will cost or how good a clinic or hospital is, except by reputation and word of mouth. For example, a study of metropolitan hospitals found prices for services varied widely -- by as much as 259% -- even after controlling for geographic variations in the cost of doing business. Putting information about cost and quality in the hands of patients would lower the cost and improve the quality of health care. Patients making informed choices would create market pressures for lower prices and better care.
 Stop junk lawsuits. I've heard sad stories from doctors and patients. The doctor who had to close her clinic in her hometown and move across the state to work at a hospital that would pay her rising liability insurance premiums. The head trauma specialist afraid that when he retired, his community in one of the poorest regions in the country couldn't attract a replacement. The pregnant woman who drove 80 miles from home in Las Vegas to get prenatal care.

Communities are losing talented health-care professionals who simply can't afford the bigger liability premiums caused by frivolous lawsuits. More than 48% of all counties in the U.S. have no ob-gyn physicians. Hospitals are finding it tougher to provide obstetrics, emergency room care or neurosurgery because of frivolous lawsuits. And doctors, afraid of lawsuits, practice "defensive medicine," ordering unnecessary tests and procedures which add to the cost of health care.

Whose interest does that really serve? If we want richer trial lawyers, let them keep filing junk lawsuits we all pay for. If we want better health care, curb frivolous lawsuits.

 Build on the progress already made by putting patients in charge and letting competition work. When Congress considered prescription drug coverage under Medicare, Democrats tried to have government set prices and deliver the drugs. When the Congressional Budget Office estimated the first year's monthly premium for seniors would be $35, Democrats tried to lock in that price.

Jensen Comment
Medicare and Medicaid are currently in a long-term funding crisis as the baby boomers age and more and more old people have to be supported by taxation on fewer workers per old person. Adding millions of more people to be tax supported can only worsen the crisis and make taxes soar. The above alternatives make more sense until entitlements of Social Security, Medicare, Medicare Drug Plan, and Medicaid massive funding shortages are corrected.


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


John Kerry ruined his chances to become president of the U.S. by claiming that only losers (instead of college students) enlist in the military.
What would've been a better reason for him to promote going to college?

Another advantage for those who go to college: Research just published in the Journal of the National Cancer Institute finds that those with a higher education are less likely than others to die from cancer.
Inside Higher Ed, September 18, 2007 --- http://www.insidehighered.com/news/2007/09/18/qt
Jensen Comment
This study is a candidate for conclusions drawn from spurious correlation. But there could be underlying reasons such as more exposure to dangerous sunlight by workers who did not go to college or carcinogens in factories, farms, and Wal-Mart.

Research explains link between cholesterol and heart disease
Cholesterol contributes to atherosclerosis – a condition that greatly increases the risk of heart attack and stroke – by suppressing the activity of a key protein that protects the heart and blood vessels, researchers at the Saint Louis University School of Medicine have found.
PhysOrg, September 18, 2007 --- http://physorg.com/news109332027.html

New way to diagnose Alzheimer's disease promises earlier treatment
The proposed criteria are based on examining the structure and function of the brain using advanced brain imaging techniques as well as looking at spinal fluid for the imprint of the disease. Early detection will allow researchers to test vaccines that might be used preventively or to treat fully affected individuals, or other drug treatments that are directed at the earliest stages of the disease – the best time to reduce symptoms.
PhysOrg, September 17, 2007 --- http://physorg.com/news109246124.html

"Shaking (even in fun) may cause brain damage and serious long-term effects to infants," PhysOrg, September 17, 2007 --- http://physorg.com/news109245462.html

Reasons why old folks are so glum on a bus headed for the casinos on an Indian reservation
In a study appearing in the October issue of Current Directions in Psychological Science, University of Queensland psychologist, Bill von Hippel, reports that decreased inhibitory ability in late adulthood can lead to unintended prejudice, social inappropriateness, depression, and gambling problems. Regarding prejudice, von Hippel and colleagues found that older white adults showed greater stereotyping toward African Americans than younger white adults did, despite being more motivated to control their prejudices. Von Hippel suggests that “because prejudice toward African Americans conflicts with prevailing egalitarian beliefs, older adults attempt to inhibit their racist feelings, but fail.” Age-related inhibitory losses have also been implicated in social appropriateness. Von Hippel found that older adults were more likely than younger adults were to inquire about private issues (e.g. weight gain, family problems) in public settings. Furthermore, these age differences emerged even though older and younger adults both agreed that it is inappropriate to inquire about such issues in public settings. The older adults seemed to know the social rules but failed to follow them, which is consistent with diminished frontal lobe functioning.
"Brain atrophy in elderly leads to unintended racism, depression and problem gambling," PhysOrg, September 21, 2007 --- http://physorg.com/news109595863.html


Forwarded by Dick Haar

A seagull in Scotland has developed the habit of stealing chips from a neighborhood shop.

The seagull waits until the shopkeeper isn’t looking, and then walks into the store and grabs a snack-size bag of cheese Doritos.

Once outside, the bag gets ripped open and shared by other birds.

The seagull’s shoplifting started early this month when he first swooped into the store in Aberdeen, Scotland, and helped himself to a bag of chips. Since then, he’s become a regular. He always takes the same type of chips.

Customers have begun paying for the seagull’s stolen bags of chips because they think it’s so funny.

Forwarded by a good friend

Memory was something you lost with age
An application was for employment
A program was a TV show
A cursor used profanity

A keyboard was a piano
A web was a spider's home
A virus was the flu
A CD was a bank account

A hard drive was a long trip on the road
A mouse pad was where a mouse lived
And if you had a 3 inch floppy.
You just hoped nobody ever found out!

Tidbits Archives --- 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/.

Three Finance Blogs

Jim Mahar's FinanceProfessor Blog --- http://financeprofessorblog.blogspot.com/
FinancialRounds Blog --- http://financialrounds.blogspot.com/
Karen Alpert's FinancialMusings (Australia) --- http://financemusings.blogspot.com/

Some Accounting Blogs

Paul Pacter's IAS Plus (International Accounting) --- http://www.iasplus.com/index.htm
International Association of Accountants News --- http://www.aia.org.uk/
AccountingEducation.com and Double Entries --- http://www.accountingeducation.com/
Gerald Trite's eBusiness and XBRL Blogs --- http://www.zorba.ca/
AccountingWeb --- http://www.accountingweb.com/   
SmartPros --- http://www.smartpros.com/

Bob Jensen's Sort-of Blogs --- http://www.trinity.edu/rjensen/JensenBlogs.htm
Current and past editions of my newsletter called New Bookmarks --- http://www.trinity.edu/rjensen/bookurl.htm
Current and past editions of my newsletter called Tidbits --- http://www.trinity.edu/rjensen/TidbitsDirectory.htm
Current and past editions of my newsletter called Fraud Updates --- http://www.trinity.edu/rjensen/FraudUpdates.htm

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

Shared Open Courseware (OCW) from Around the World: OKI, MIT, Rice, Berkeley, Yale, and Other Sharing Universities --- http://www.trinity.edu/rjensen/000aaa/updateee.htm#OKI

Free Textbooks and Cases --- http://www.trinity.edu/rjensen/ElectronicLiterature.htm#Textbooks

Free Mathematics and Statistics Tutorials --- http://www.trinity.edu/rjensen/Bookbob2.htm#050421Mathematics

Free Science and Medicine Tutorials --- http://www.trinity.edu/rjensen/Bookbob2.htm#Science

Free Social Science and Philosophy Tutorials --- http://www.trinity.edu/rjensen/Bookbob2.htm#Social

Free Education Discipline Tutorials --- http://www.trinity.edu/rjensen/Bookbob2.htm

Teaching Materials (especially video) from PBS

Teacher Source:  Arts and Literature --- http://www.pbs.org/teachersource/arts_lit.htm

Teacher Source:  Health & Fitness --- http://www.pbs.org/teachersource/health.htm

Teacher Source: Math --- http://www.pbs.org/teachersource/math.htm

Teacher Source:  Science --- http://www.pbs.org/teachersource/sci_tech.htm

Teacher Source:  PreK2 --- http://www.pbs.org/teachersource/prek2.htm

Teacher Source:  Library Media ---  http://www.pbs.org/teachersource/library.htm

Free Education and Research Videos from Harvard University --- http://athome.harvard.edu/archive/archive.asp

VYOM eBooks Directory --- http://www.vyomebooks.com/

From Princeton Online
The Incredible Art Department --- http://www.princetonol.com/groups/iad/

Online Mathematics Textbooks --- http://www.math.gatech.edu/~cain/textbooks/onlinebooks.html 

National Library of Virtual Manipulatives --- http://enlvm.usu.edu/ma/nav/doc/intro.jsp

Moodle  --- http://moodle.org/ 

The word moodle is an acronym for "modular object-oriented dynamic learning environment", which is quite a mouthful. The Scout Report stated the following about Moodle 1.7. It is a tremendously helpful opens-source e-learning platform. With Moodle, educators can create a wide range of online courses with features that include forums, quizzes, blogs, wikis, chat rooms, and surveys. On the Moodle website, visitors can also learn about other features and read about recent updates to the program. This application is compatible with computers running Windows 98 and newer or Mac OS X and newer.

Some of Bob Jensen's Tutorials

Accountancy Discussion ListServs:

For an elaboration on the reasons you should join a ListServ (usually for free) go to   http://www.trinity.edu/rjensen/ListServRoles.htm
AECM (Educators)  http://pacioli.loyola.edu/aecm/ 
AECM is an email Listserv list which provides a forum for discussions of all hardware and software which can be useful in any way for accounting education at the college/university level. Hardware includes all platforms and peripherals. Software includes spreadsheets, practice sets, multimedia authoring and presentation packages, data base programs, tax packages, World Wide Web applications, etc

Roles of a ListServ --- http://www.trinity.edu/rjensen/ListServRoles.htm

CPAS-L (Practitioners) http://pacioli.loyola.edu/cpas-l/ 
CPAS-L provides a forum for discussions of all aspects of the practice of accounting. It provides an unmoderated environment where issues, questions, comments, ideas, etc. related to accounting can be freely discussed. Members are welcome to take an active role by posting to CPAS-L or an inactive role by just monitoring the list. You qualify for a free subscription if you are either a CPA or a professional accountant in public accounting, private industry, government or education. Others will be denied access.
Yahoo (Practitioners)  http://groups.yahoo.com/group/xyztalk
This forum is for CPAs to discuss the activities of the AICPA. This can be anything  from the CPA2BIZ portal to the XYZ initiative or anything else that relates to the AICPA.
AccountantsWorld  http://accountantsworld.com/forums/default.asp?scope=1 
This site hosts various discussion groups on such topics as accounting software, consulting, financial planning, fixed assets, payroll, human resources, profit on the Internet, and taxation.
Business Valuation Group BusValGroup-subscribe@topica.com 
This discussion group is headed by Randy Schostag [RSchostag@BUSVALGROUP.COM



Professor Robert E. Jensen (Bob) http://www.trinity.edu/rjensen
190 Sunset Hill Road
Sugar Hill, NH 03586
Phone:  603-823-8482 
Email:  rjensen@trinity.edu