
April 11, 2008 message from Gloria Castoreno at Trinity University
You have permission from Ken Lee that took the picture (in North Carolina).
These twin albinos have been coming to our backyard since they were fawns in 2006. We have been trying to capture a digital pic of them for awhile, but they arrive at dusk or even later and they don't turn out. On Friday about 10 am they arrived. It was a beautiful morning and they came for their photo op. I can do dishes and make lots of noise and they aren't bothered. However, when they hear the patio door open they usually bolt. However, this time I banged a dish and Tim opened the door at the same time and was able to take the pictures.
Meanwhile the shot below comes from Texas.
.jpg)
And up here in the White Mountains it's just us turkeys waiting for springtime. I took one shot from my desk facing the mountains in the east. The other was taken looking south at a wild cherry tree in our lawn. The bright light is the reflection of my cameral light on the glass.
Tidbits on April 22, 2008
Bob Jensen
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/
CPA Examination --- http://en.wikipedia.org/wiki/Cpa_examination
On May 14, 2006 I retired from Trinity University after a long and wonderful career as an accounting professor in four universities. I was generously granted "Emeritus" status by the Trustees of Trinity University. My wife and I now live in a cottage in the White Mountains of New Hampshire --- http://www.trinity.edu/rjensen/NHcottage/NHcottage.htm
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/ )
Global Incident Map --- http://www.globalincidentmap.com/home.php
Set up free conference calls at
http://www.freeconference.com/
Also see
http://www.yackpack.com/uc/
Free Online Tutorials in Multiple Disciplines --- http://www.trinity.edu/rjensen/Bookbob2.htm#Tutorials
Google Maps Street View --- http://maps.google.com/help/maps/streetview/
World Clock --- http://www.peterussell.com/Odds/WorldClock.php
Tips on computer and networking security --- http://www.trinity.edu/rjensen/ecommerce/000start.htm
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
Who I Am Makes a Difference --- http://www.blueribbonmovie.com/
Inspiring Impressionism --- http://exhibits.denverartmuseum.org/impressionism/
Beautiful Horse Video --- http://canecorso.com/lorenzo.htm
National Geographic: History --- http://www.nationalgeographic.com/history/
National Portrait Gallery: Hip Hop and Contemporary Portraiture --- http://www.npg.si.edu/exhibit/recognize/index.html
Angry Wife Lashes Out in 'YouTube Divorce' Video --- http://blog.wired.com/underwire/2008/04/angry-wife-lash.html
Did one presidential candidate give the finger to another
candidate with Will Smith styled humor? ---
http://newsbusters.org/blogs/matthew-sheffield
The audience cheered!
Dr. Gingrich: I'm deeply worried ---
http://www.youtube.com/watch?v=sZiw3qVdFzw
Even more scary is the London Times video ---
Click Here
On April 4, 2008, at a Los Angeles event commemorating the assassination of
Martin Luther King, the African-American fraternity Kappa Alpha Psi gave
Israeli-American Daphna Ziman its Tom Bradley Award for community service. Then
the event's keynote speaker, Reverend Eric Lee, turned to Ms. Ziman and launched
an anti-Semitic diatribe. Roger L. Simon interviewed Ms. Ziman.
Watch the Video ---
http://pajamasmedia.com/blog/reverend-eric-lees-anti-semitism-a-personal-story-video/
From the Robert Wood Johnson (read that Johnson and Johnson)
Foundation
Health Resources, Grants, Video and Webcasts ---
http://www.rwjf.org/pr/type.jsp?catid=11
How the Kennedy Family Dodges Estate Taxes --- http://www.redstate.com/redhot#redhot-51333
Free to Choose (PBS) by Milton Friedman --- http://en.wikipedia.org/wiki/Milton_Friedman
Free music downloads --- http://www.trinity.edu/rjensen/music.htm
Five Memorable Commercials from the Financial Rounds Blog on April 14, 2008 --- http://financialrounds.blogspot.com/
The Anti-Elf Anthem (good harmony, stupid lyrics) --- http://www.youtube.com/watch?v=YVwYKtgFYCc
With her band My Brightest Diamond, Shara Worden writes music that sounds a little bit indie-rock, a little bit classical, and a lot in between. The group's forthcoming second album is titled A Thousand Shark's Teeth --- http://www.npr.org/templates/story/story.php?storyId=89473666
Lionel Hampton on Piano Jazz --- http://www.npr.org/templates/story/story.php?storyId=89540153
Lionel Hampton --- http://en.wikipedia.org/wiki/Lionel_Hampton
With Gene Krupa --- http://www.youtube.com/watch?v=QbMlHAFZXx0
With drummer Louis Bellsome --- http://www.youtube.com/watch?v=B09cED1_gvk
Drum Solo in 1953 --- http://www.youtube.com/watch?v=IAIqJfwTm38
Boogie TV Speical --- http://www.youtube.com/watch?v=W-Cd4BAx1Nw
With Bennie Goodman in Stealing Apples movie --- http://www.youtube.com/watch?v=YtjzVThkiFs
Big Bank 1959 --- http://www.youtube.com/watch?v=BnjKCVc78ls
In 1939 --- http://www.youtube.com/watch?v=4TGq4fo4j0Y
Cute 1965 --- http://www.youtube.com/watch?v=V53tjPcBNic
Big Band 1978 --- http://www.youtube.com/watch?v=9h2F8LK1F2M
Big Band 1979 --- http://www.youtube.com/watch?v=lzJuRiZ3_IQ
Bob Jensen listens to music free online (and no commercials) --- http://www.slacker.com/
Photographs and Art
Spanish Trail (video) --- http://www.brightcove.tv/title.jsp?title=1438490562
Inspiring Impressionism --- http://exhibits.denverartmuseum.org/impressionism/
National Geographic: History --- http://www.nationalgeographic.com/history/
Beautiful Horse Video --- http://canecorso.com/lorenzo.htm
National Portrait Gallery: Hip Hop and Contemporary Portraiture --- http://www.npg.si.edu/exhibit/recognize/index.html
Aluka (art history in Africa) --- http://www.aluka.org/
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
I get free online access to Encyclopaedia Britannica': Is this my just
reward? '
Encyclopaedia Britannica' Is Now Free to Bloggers," by Catherine Rampell,
Chronicle of Higher Education, April 21, 2008 ---
http://chronicle.com/wiredcampus/index.php?id=2923&utm_source=wc&utm_medium=en
The Visual Dictionary --- http://www.infovisual.info/
National Poetry Month ---
http://www.poets.org/page.php/prmID/41National Geographic: History --- http://www.nationalgeographic.com/history/
Darwin's original theory of evolution goes online ---
http://www.darwin-online.org.uk/
Some 20,000 items contained in
around 90,000 images were published on the Internet, according to a spokesman
for Cambridge
University, the scholar's old academic
home.
One thing
Eliot
Spitzer and
JP Morgan have in common is that both paid dearly for Bare Sterns.
Don Ramsey pointed out the Bare Sterns pun.
A neurotic is a man who builds a castle in the air.
A psychotic is the man who lives in it. A psychiatrist is the man who collects
the rent.
Jerome Lawrence as quoted by Mark
Shapiro at
http://irascibleprofessor.com/comments-04-11-08.htm
Worry looks around, Sorry looks back, Faith looks
up.
Author unknown
The sheer complexity, opaqueness, and systemic risks
embedded in the new markets – complexities and risks little understood even by
most of those with management responsibilities – has enormously complicated both
official and private responses to this current mother of all crises. Even
previously normal trading relationships among long-established institutions are
questioned. What has plainly been at risk is a disorderly unraveling of the
mutual trust among respected market participants upon which any strong and
efficient financial system must rest. Simply stated, the bright new financial
system - for all its talented participants, for all its rich rewards – has
failed the test of the market place. To meet the challenge, the Federal Reserve
judged it necessary to take actions that extend to the very edge of its lawful
and implied powers, transcending certain long embedded central banking
principles and practices. The extension of lending directly to non-banking
financial institutions – while under the authority of nominally “temporary”
emergency powers – will surely be interpreted as an implied promise of similar
action in times of future turmoil. What appears to be in substance a direct
transfer of mortgage and mortgage-backed securities of questionable pedigree
from an investment bank to the Federal Reserve seems to test the time honored
central bank mantra in time of crisis -- “lend freely at high rates against good
collateral” -- to the point of no return.
Paul A. Volcker, Speech Before the
Economic Club of New York, April 8, 2008 ---
http://econclubny.org/files/Transcript_Volcker_April_2008.pdf#PDF
Denny Beresford pointed to this link.
February 5, 2008 Iranian Propaganda Video featuring John
McCain, George Soros, and others ---
http://www.youtube.com/watch?v=lL9MaZQORfI
Coulter on Soros-McCain-Obama on MSNBC ---
http://www.youtube.com/watch?v=P8PS6574R0E
Jensen Comment
Iranian hate for McCain is understandable. The question is why Iran hates George
Soros since Israel hates him as well. He gives millions to Democratic Party
candidates, and yet those same candidates tremble about his support in spite of
wanting his money. Asians also hate him because of the way his currency trading
created a financial crisis in all of Asia. He also badly damaged the economy of
the United Kingdom with his currency trading manipulations.
One of his (George Soros)
most notorious contradictions is that being of Jewish
blood, he is an anti-Semite, accusing Israel, and possibly because of the hate
he has for Bush, of being responsible for the intensification of antiterrorism
by the Israelites. Besides being a multimillionaire, he is an anticapitalist.
The Americans consider him ungrateful because after having made a great fortune
in their country he has declared himself anti United States and has been
baptized “Mr. Evil”, “Mr. Devil”. He wants to break all the American cultural
cannons. With this purpose the great speculator of the planet has rolled the
dice for someone that might be totally different to the American patron and with
the same victory as his second name, he might win his candidate, Barack Obama.
He is investing many millions so that he can become the next president of the
United States and with his ability as financial magnate, he can also use his
talent to win this speculative game.
"Obama and George Soros," Watching America, March 29, 2008
---
http://watchingamerica.com/News/581/obama-and-george-soros/
There will be a breakdown in the prevailing world order.
Geogge Soros
Video ---
http://www.youtube.com/watch?v=CxO5BggW2mg
Also see
http://www.youtube.com/watch?v=Uf45RpXWFw0
The Man Who Would Be Kingmaker ---
http://frontpagemag.com/Articles/Read.aspx?GUID=EB9D7A52-61E5-4E06-AFF6-2F9E08AD5F23
The article, by George Soros, published in the New
York Review of Books, asserts that America should pressure Israel to negotiate
with the Hamas-led unity government in the Palestinian territories regardless of
whether Hamas recognizes the right of the Jewish state to exist. Mr. Soros goes
on to say that one reason America has not embraced this policy is because of the
influence of the American Israel Public Affairs Committee. Yesterday, Mr.
Obama's presidential campaign issued a dissent from the Hungarian-born
billionaire's assessment. "Mr. Soros is entitled to his opinions," a campaign
spokeswoman, Jen Psaki, said. "But on this issue he and Senator Obama disagree.
The U.S. and our allies are right to insist that Hamas — a terrorist
organization dedicated to Israel's destruction — meet very basic conditions
before being treated as a legitimate actor. AIPAC is one of many voices that
share this view." The Soros article puts Democrats in the awkward position of
choosing between Mr. Soros, a major funder of their causes, and the pro-Israel
lobby, whose members are also active in campaign fund-raising. Pressed by The
New York Sun, some Democrats aired their differences with Mr. Soros.
Eli Lake, "Obama Rebuffs Soros
Billionaire's Comments on Aipac Are Scored," New York Sun, March 27, 2007
---
http://www2.nysun.com/article/50846
Jensen Comments
Nevertheless George Soros is backing Sen. Obama's presidential campaign with
words and money.
Soros may be the biggest political fat cat of all
time. Convicted in France of insider trading, Soros specializes in weakening or
collapsing the currencies of entire nations for his own selfish interests. He is
known as the man who broke the Bank of England. His power is such that his
statements alone can cause currencies to go up or down. Other people suffer so
he can get rich. But journalists don't want to examine the questionable means by
which he achieved his wealth because they share his goal of electing Kerry and
the Democrats. Curiously, once he made his fortune he became a global socialist,
endorsing global taxes on the very means he employed to get rich – international
currency speculation and manipulation.
Cliff Kincaid, "The Hidden Soros
Agenda: Drugs, Money, the Media, and Political Power," Accuracy in the Media,
October 27, 2004 ---
http://www.aim.org/special-report/the-hidden-soros-agenda-drugs-money-the-media-and-political-power/
Until recently, Obama's church website outlined a
controversial code of ethics written by blacks for blacks called the "Black
Value System." It asks members to commit their
time, money and talents to the black community, black businesses, black
institutions and black political leaders. The
program also demands black members disavow "the pursuit of (Bill
Cosby's) middleclassness."
The 160-word section has since been deleted from the
About Us
page, replaced by videotaped testimonials from church members extolling the
virtues of the church, including a white official from the parent United Church
of Christ who said she feels welcome at predominantly black Trinity.
"Obama's preacher sanitizes website," WorldNetDaily, March
16, 2008 ---
http://www.worldnetdaily.com/index.php?fa=PAGE.view&pageId=59169
Michelle Obama believes she is her husband's best
advocate, but some of Sen. Barack Obama's inner circle believe that should he
win the Democrat nomination, they will have "repackage and redirect" Mrs. Obama
for the general election, according to one Obama donor, who has voiced her
concerns about the missus. "You look at what she says about America and some of
the policies she thinks Obama would put in place and you just cringe," says the
donor and fundraiser. "Much of what she says wouldn't fly in most of the
country, and even sound like some of the things Hillary was saying 16 years ago
or on the campaign trail today." The latest example was Mrs. Obama's appearance
in Harrisburg, Pa., where she told a group of mothers: "If we don't wake up as a
nation with a new kind of leadership, for how we want this country to work, then
we won't get universal health care. The truth is, in order to get things like
universal health care and a revamped education system, then someone is going to
have to give up a piece of their pie so that someone else can have more."
"Laying the Foundation," The American Spectator, April 14,
2008 ---
http://www.spectator.org/dsp_article.asp?art_id=13046
Jensen Comment
At last we know why Rev. Wright, her pastor, does not want blacks to aspire to
join the middle class (Wright calls it "middleclassedness.") The real reason is
that the middle class is going to have to bear the burden of the new taxes for
universal health care.
Democrats have been worrying about defending Mr.
Obama's highly liberal voting record in a general election. Now they need to
fret that he makes too many mistakes, from ignoring the Rev. Wright time bomb
until the videotapes blew up in front of him, to his careless condescension
towards salt-of-the-earth Democrats. Mr. Obama has a tendency to make such
cultural miscues. Speaking to small-town voters in Iowa last year, he asked,
"Anybody gone into Whole Foods lately and see what they charge for arugula?"
John Fund, "Obama's Flaws Multiply,"
The Wall Street Journal, April 15, 2008 ---
http://online.wsj.com/article/SB120821921853714665.html?mod=todays_us_opinion
Jensen Comment
The majority of Americans want change, but unbridled populist changes may be the
downfall of the United States. Obama's comment about arugula may have been meant
as a joke.. But his voting record is no joke in a general election, and his
populism plan for the U.S. in this time of economic troubles will be a disaster
---
http://www.trinity.edu/rjensen/Entitlements.htm
It's time for his wand waving magic to become more specific about taxes,
economic multipliers, the deficit, and free fall of the U.S. dollar.
Jodie Evans, co-founder of the anti-war group Code
Pink, is a huge Obama supporter who has personally given his campaign the
federal limit ($2,300) and continues to collect big bucks—$50,000 and
counting—from friends and associates in an effort to help the Illinois senator,
a favorite among Latin American socialist leaders, move into the White House.
Code Pink bills itself as a grassroots, women’s peace and social justice
movement working to end the war in Iraq. Members say they reject the Bush
Administration’s fear-based politics that justify violence, instead calling for
policies based on compassion and kindness . . . Code Pink bills itself as a
grassroots, women’s peace and social justice movement working to end the war in
Iraq. Members say they reject the Bush Administration’s fear-based politics that
justify violence, instead calling for policies based on compassion and kindness.
That evidently includes compassion and kindness towards Islamic terrorists who
murder Americans. The group actually gave $600,000 to help Iraqi terrorist in
Fallujah fight U.S. military forces and its “counter-recruitment” campaign has
harassed, vandalized and impeded U.S. military recruiters across the nation.
Judicial Watch Blog, April 15, 2008 ---
http://www.judicialwatch.org/blog/group-funds-terrorism-gives-obama-money
From The Wall Street Journal Editors' Newsletter on April
21
We learn from blogger
Tom Maguire that a group of 41 "journalists and
media analysts" have signed an "open
letter" to ABC in which, according to The Nation
(with which five of the signatories are affiliated), they "condemn the network's
poor handling" of the debate. Here's how the letter closes:
Neither Mr. Gibson nor Mr. Stephanopoulos lived up to these responsibilities. In the words of Tom Shales of the Washington Post, Mr. Gibson and Mr. Stephanopoulos turned in "shoddy, despicable performances." As Greg Mitchell of Editor and Publisher describes it, the debate was a "travesty." We hope that the public uproar over ABC's miserable showing will encourage a return to serious journalism in debates between the Democratic and Republican nominees this fall. Anything less would be a betrayal of the basic responsibilities that journalists owe to their public.
Among other things the liberal editors are raging mad over asking Obama for details regarding his tax initiatives.
Time and again, the rookie Senator
(Obama) has said he would not raise taxes on
middle-class earners, whom he describes as people with annual income lower than
between $200,000 and $250,000. On Wednesday night, he repeated the vow. "I not
only have pledged not to raise their taxes," said the Senator, "I've been the
first candidate in this race to specifically say I would cut their taxes." But
Mr. Obama has also said he's open to raising – indeed, nearly doubling to 28% –
the current top capital gains tax rate of 15%, which would in fact be a tax hike
on some 100 million Americans who own stock, including millions of people who
fit Mr. Obama's definition of middle class. Mr. Gibson dared to point out this
inconsistency, which regularly goes unmentioned in Mr. Obama's fawning press
coverage. But Mr. Gibson also probed a little deeper, asking the candidate why
he wants to increase the capital gains tax when history shows that a higher rate
brings in less revenue.
"Obama's Tax Evasion," The Wall Street Journal, April 18,
2008; Page A16 ---
http://online.wsj.com/article/SB120847505709424727.html?mod=todays_us_opinion
"Why Not Blame Obama? The media favorite has a very poor grasp of basic economic principles," by Larry Kudlow, National Review, April 18, 2008 --- http://article.nationalreview.com/?q=OTEwYWUxNjY0ZTJmNGY4NjAwYTM4NmJhNWMzZWYxNzc=
It’s rather amusing watching the liberal media launch a full-scale attack on George Stephanopoulos and Charles Gibson, with General Tom Shales of the Washington Post leading the charge. ABC’s Stephanopoulos and Gibson had the audacity to ask Obama some tough questions during the Democratic debate Tuesday night. Challenge Obama with well-informed questions on tax policy and politics? Wound the media favorite? How dare they?
. . .
But here’s the deal: During the debate, Obama bungled his answers on tax policy, big time. Period. End of sentence. End of story. To my liberal friends in the media, all I can say is: Get over it. Your guy has a very poor grasp of basic economic principles.
First off, you don’t raise taxes during a recession. That’s a no-brainer. Second, doubling the capital-gains tax rate will affect Americans up and down the income ladder, not just rich hedge-fund managers. In addition, capital-gains tax cuts are self-financing, and they stimulate jobs and the economy. You want to raise budget revenues and spark economic growth? Cut the cap-gains tax rate. That’s what history shows.
The Wall Street Journal’s Steve Moore points out that in 2005, almost half of all tax returns reporting capital gains came from households with incomes under $50,000, while more than three-quarters came from households earning less than $100,000.
Obama also proposed uncapping the payroll tax, another blunder that will hit people up and down the income ladder. While Obama pledges tax hikes only for folks earning more that $200,000 a year, his tax hike on payrolls would actually slam middle-income earners. The cap on wages subject to the payroll tax is presently $102,000. By eliminating that cap Obama will be soaking veteran firemen, cops, teachers, and health-service workers, along with a variety of other occupations.
In fact, in America’s largest cities, a firefighter married to a school teacher can earn close to $200,000 filing jointly. So not only will each spouse separately pay more for Social Security and health care under Obama’s plan, together they’ll also be slammed by Obama’s cap-gains tax increase.
This is more than just a failure to understand the Laffer curve. It’s another cultural misstep by Obama. I can’t help but wonder if the senator knows any cops or firemen. His appeal is to well-educated latte liberals. That remark about middle-income folks having turned to God, faith, and guns because of economic setbacks? Not only was it ill-advised, it illustrates the wide cultural chasm that exists between the candidate and the rest of America.
. . .
That’s exactly why wealth-redistribution plans always backfire. Robbing Peter to pay Paul is a surefire economic loser. So is putting government in charge of the economy, which is what Mr. Obama is proselytizing.
This marks the third mistake for the Illinois senator. Not only does he not understand economics; not only is he set apart from middle-class values and beliefs; he apparently hasn’t read much history either.
Jensen Comment
The liberal media seems to be totally ignoring substantive questions like taxation and the economy. The New York Times called the ABC questions in the debate little more than show biz while never mentioning the NYT's preferred candidates' ignorance of economics and taxation --- http://www.nytimes.com/2008/04/18/us/politics/18moderator.htmlDid you ever wonder why nobody, including Gibson nor Stephanopoulos, seems to ask the Presidential candidates for details on how they plan to reduce the Federal deficit (which is now the main cause of the plunging dollar and the soaring fuel prices)? Obama does say he intends to cut expensive programs from the Department of Defense but nothing is said about using the savings to cut the deficit.
Taking Back Our Fiscal Future --- http://www.brookings.edu/~/media/Files/rc/papers/2008/04_fiscal_future/04_fiscal_future.pdf
A case of the pot calling the kettle black?
Iran has lodged a complaint with the United Nations
over an Israeli official's remarks the Jewish state would "destroy" Iran if
Tehran launched a war against Israel. Iranian President Mahmoud Ahmadinejad, who
denies the Holocaust and has previously stated Israel should be "wiped off the
map," said the Jewish state was "heading toward annihilation" and called Israel
a "permanent threat" to the Middle East that will "soon" be liberated.
Aaron Klein, WorldNetDaily,
April 14, 2008 ---
http://www.worldnetdaily.com/index.php?fa=PAGE.view&pageId=61497
The terrorist cell that planned to poison an Israeli
restaurant this month was led by jihadists who were recently granted amnesty by
Prime Minister Ehud Olmert, WND has learned. The pardoned terrorists, members of
Fatah's Al Aqsa Martyrs Brigades, were directly involved in orchestrating the
foiled attack, according to defense sources. They were granted amnesty in
October as a stated Israeli gesture to help bolster Palestinian Authority
President and Fatah Chairman Mahmoud Abbas. The terrorists were given amnesty on
condition they disarm, refrain from attacks and spend three months in PA
detention facilities and another three months confined to Nablus, the northern
West Bank city in which they reside.
Aaron Klein, "Pardoned terrorists
tried to poison restaurant," WorldNetDaily, April 13, 2008 ---
http://www.worldnetdaily.com/index.php?fa=PAGE.view&pageId=61492
Former President Jimmy Carter deplored Palestinian
militant attacks on Israel as a "despicable crime" as he toured a
rocket-battered town on Monday. Carter met with police officials and with the
mayor of Sderot, a southern town a mile from the Gaza Strip border. He was shown
a house badly damaged by a rocket strike, and rusting piles of projectiles that
had hit the town. "I think it's a despicable crime for any deliberate effort to
be made to kill innocent civilians, and my hope is there will be a cease-fire
soon," Carter told reporters.
Beth Marlowe, "Carter Visits
Battered Israel Town," MyWay, April 14, 2008 ---
http://apnews.myway.com/article/20080414/D901KDEG0.html
Jonathan Evans, the director-general of MI5, has warned
the government that donations of hundreds of millions of pounds from Saudi
Arabia and powerful Muslim organizations in Pakistan, Indonesia and the Gulf
Straits have led to a "dangerous increase in the spread of extremism in leading
university campuses," according to Joseph Farah's G2 Bulletin. Eight of
Britain's leading universities, including Oxford and Cambridge, have accepted
more than 236 million pounds sterling, about $460 million, in donations from
Muslim organizations, "many of which are known to have ties to extremist groups,
some have links to terrorist organizations." The bulk of the donations have come
in the past five years during a period when terrorist activities in Britain have
increased. Home Secretary Jacqui Smith announced over the weekend that MI5 was
now investigating "42 current terror threats and the possibility of attacks is
increasingly real."
Joseph Farah, "Saudis purchasing UK
universities? Extremism in academia follows millions in donations,"
WorldNetDaily, April 14, 2008 ---
http://www.worldnetdaily.com/index.php?fa=PAGE.view&pageId=61639
Jensen Comment
Much depends on the strings that are attached. Elite U.S. universities are also
accepting Saudi money and forming campuses in Saudi Arabia. This type of
globalization can be a good thing unless certain strings attached limit academic
freedom just as academic freedom is limited in Saudi Arabia, especially human
rights of women.
Exxon Mobil Corp. doesn't make many mistakes. In the
often-chaotic petroleum business, its careful budgeting and efficient operations
are widely admired. But Exxon's stingy approach to capital spending -- amid
skyrocketing oil prices -- could be a target of second-guessing for years to
come. With crude oil hitting a record above $113 a barrel Tuesday, the payoff
for extracting more petroleum is enormous. Until very recently, Exxon hasn't
been sprinting to win that race. Consider these numbers. In 2007, Exxon spent
5.3% of revenue on exploration and capital outlays, down from 6.5% in 2003. The
actual dollar amounts did increase, to $20.9 billion from $15.3 billion. But
they didn't keep pace with Exxon's overall revenue growth, let alone soaring oil
prices. Crude climbed to about $92 from $34 a barrel during that period.
"Exxon's Stingy Capital Spending May Haunt It," The Wall
Street Journal, April 16, 2008; Page B2 ---
http://online.wsj.com/article/SB120830813698318123.html?mod=todays_us_marketplace
While the fate of Ms. Couric and the “CBS Evening
News” is in the headlines, the entire CBS News division represents only a
fraction of the CBS broadcast network’s revenue. More perplexing is the
prime-time schedule, where no new hit has emerged this year, and as a result,
CBS is likely to lose the crown of most-watched network to the Fox network.
Brian Stelter, "At CBS, Bad News
Doesn’t End at 7," The New York Times, April 14, 2008 ---
Click Here
On April 4, 2008, at a Los Angeles event commemorating the assassination of
Martin Luther King, the African-American fraternity Kappa Alpha Psi gave
Israeli-American Daphna Ziman its Tom Bradley Award for community service. Then
the event's keynote speaker, Reverend Eric Lee, turned to Ms. Ziman and launched
an anti-Semitic diatribe. Roger L. Simon interviewed Ms. Ziman.
Watch the Video ---
http://pajamasmedia.com/blog/reverend-eric-lees-anti-semitism-a-personal-story-video/
The University of Rhode Island, which has already
announced plans to eliminate its gymnastics team, on Monday announced it was
also
ending
its men’s swimming, men’s tennis and field hockey teams.
The university cited state budget cuts.
Inside Higher Ed, April 15, 2008 ---
http://www.insidehighered.com/news/2008/04/15/qt
"Rising Food Prices and Public Policy," by Nobel Laureate Gary Becker, The Becker-Posner Blog, April 13, 2008 --- http://www.becker-posner-blog.com/
The World Bank's index of food prices increases by 140 percent from January 2002 to the beginning of 2008, and a full 75 percent just since September 2006. This highly unusual explosion of food prices has been seized upon by neo-Malthusians as the beginning of a day of reckoning due to the collision between he limited capacity of the earth to produce foods and the growing demand for food and other commodities induced by rapid world population and income growth. Malthusians have turned out to be wrong in the past when they extrapolated from events like food price inflation to prophesies about world catastrophe-witness the embarrassingly wrong predictions in Paul Ehrlich's The Population Bomb about the impending mass world starvation in the 1970's due to what he considered vastly excessive world population growth. They are also wrong about this current food price rise because it has nothing to do with population growth, and is only a little related to the rapid expansion in world incomes in recent years.
Rather, the boom in petroleum prices and subsidies to ethanol and other biofuels are the most important forces explaining the recent increase in food prices. Both the sharp run up in oil prices, and the continuing subsides to ethanol production in the United States, and to a lesser extent Europe, induced an increasing diversion of corn from feed and human consumption to the production of biofuels. The main goal of the diversion has been to produce more ethanol as a substitute for gasoline. During the past year, one quarter of American corn production, and 11 percent of global production, was devoted to biofuels, and the US contributes a lot to the world corn market. The growth in demand for biofuels explains why acreage was shifted from other grains to corn-the acreage devoted to corn in the United States increased by over twenty percent in 2007-8, while that devoted to soybean production declined by more than fifteen percent. The reallocation of production away from other grains explains the rapid price increases for wheat, soybeans, and rice as well as for corn.
The huge increase in petroleum prices also pushed up the cost of producing foods, and hence food prices, since energy is an important input in the production of fertilizers and agricultural chemicals. Other factors affecting the rise in food prices include the drought in Australia in 2006-07 that cut world grain production during those years, and the fall in the value of the dollar that may have increased the dollar value of foods and other commodities.
The Malthusian forces of population and income growth ontributed only a little to explaining the big increase in grain prices since 2002. The large rise of world food prices came after food prices had been either stable or declined for many years. Although incomes in China and India, countries that account for almost 40 percent of the world's population, did grow rapidly during this decade as well as during the 1990's, global consumption of corn, wheat, and rice grew more slowly since 2000 than during the five years earlier. To be sure, the slower growth in consumption is partly the result of the rapid increase in grain prices. However, if an unusually large increase in world wide demand for grains to use as feed for animals and for human consumption explained the rapid increase in these prices, consumption should have grown more rapidly during the later period, even after adjusting for any induced increase in grain prices.
Some countries, including Argentina, India, Russia, and Vietnam, have responded to the sizable run up in food prices by severely restricting, or heavily taxing, food exports. By reducing exports of rice and other grains, these policies lowered the supply of these grains to importing countries, and helped bid up world prices. At the same time, however, these restrictions kept a lid on domestic prices of rice and other grains by diverting some supplies to domestic markets.
Governments in countries that restricted food exports usually responded to urban riots and other domestic disturbances, such as those in Egypt, Haiti, and Vietnam, that were protests against food price increases. The restrictions on food exports reflect the general tendency of governments in poorer countries to favor urban consumers over farmers. Since food accounts for a large fraction of household spending in poorer countries-over 70 percent in poor households- sharp food price increases would cut by a lot the purchasing power of poorer urban consumers. On the other hand, farmers are hurt by restrictions on their food exports since they get lower domestic prices than they could get on the world market. Restrictions of food exports also lower the efficiency and overall incomes of the countries imposing them since a lid on domestic food prices discourage farmers from increasing their food production at a time when world food prices have been rising at a fast pace.
Some analysts have justified these export restrictions as a way to combat the effect of rising food prices on poverty. However, poverty is much more prevalent among rural than urban families in developing countries like China, Egypt, India and Vietnam. So restrictions on food exports in developing nations not only lower the efficiency of their food production, but also usually raise inequality and overall poverty. The greater political clout of urban households in developing nations is the pressure behind the support for these inefficient and inequitable export restrictions, just as the greater political clout of farmers in developed nations maintains the inefficient, and probably energy-wasteful, ethanol subsidies in the United States and other rich countries.
"Rising Food Prices and Public Policy," by Richard Posner, The Becker-Posner Blog, April 13, 2008 --- http://www.becker-posner-blog.com/
Becker is right of course that a growing demand for food, resulting from world population growth, relative to supply cannot explain the very steep food-price increases that have occurred since 2006; world food prices are 75 percent higher than they were that year and obviously world population has not grown by that percentage, But I do not take this to be a refutation of Malthus, whose insights have relevance to the modern world.
Malthus argued that if a population is living at the subsistence level, if population increases geometrically (for example, a couple has three children, each of the three children eventually marries and produces three children, and so on) but food production only arithmetically, there will be more people than can be fed, and so population will decline through starvation, disease, or war until a new equilibrium is reached. (Because the population is assumed to be living at the subsistence level, the equilibrium cannot be achieved through higher food prices.) Malthus did not foresee the technological advances that have resulted in a faster rate of increase in the food supply than in the population, or increases in wealth that enable food prices to rise to prevent shortages should demand outrun supply. Nor did he foresee modern contraception technology, or China’s one-child policy. But given his assumptions, his analysis is sound and it gave Darwin the clue he needed to develop the theory of natural selection. In Malthus's model people kill each other to avoid starvation, and those who do best in the desperate struggle survive--hence survival of the fittest as determined by a competitive process.
As Becker points out, Paul Ehrlich and others predicted in the 1970s (beginning with the first "Earth Day," in 1970) mass starvation as a result of continuing population growth. They were wrong, in part by failing to predict the Green Revolution, which greatly reduced the cost of food production. The situation today is different.
The demand for agricultural products has grown, though not as a result of population growth; instead as a result of increased demand for ethanol and other biofuels, and for food that requires more agricultural acreage to produce. Today, besides people and pigs eating corn, our motor vehicles "eat" corn that has been converted into ethanol. And in China and India, which together contain a third of the world's population, increased wealth has led to an increased demand for meat, in China for beef. Cattle eat corn and other crops and are in turn eaten, but the amount of crops consumed in this process is several times greater than the amount that would be consumed if people ate the crops directly, rather than indirectly by eating vegetarian farm animals. China's consumption of beef, which has been growing rapidly for a number of years, is expected to grow 4 percent this year--yet it will still be only about 15 percent of U.S. beef consumption per capita.
Increased demand for agricultural products should lead to increased supply, but the supply response is limited because of the higher price of gasoline, an important input into food production, and because of scarcity of good agricultural land (in part a result of population growth), which implies an upward-sloping supply curve for food..
The fact that increased demand for agricultural products, and resulting high prices, are due to factors other than growth of population does not make a demand-supply imbalance any the less serious. We may be seeing the beginnings of an attenuated Malthusian response in Egypt, where there have been riots recently over food prices. Egypt is a poor country, and to avoid violence the government has had to increase its food subsidies--making the country poorer and hence more vulnerable to political instability, which could result in an Islamic insurrection. In poor countries today, as in ancient Rome, keeping the urban population happy is the foremost political imperative, because urban riots, especially in a nation's capital, can bring the government down. Urban residents are not farmers, so rising food prices only hurt, and do not help, them. But urban food subsidies immiserate the rural population, and limits on food exports, designed to control domestic food prices, disrupt the international agriculture market.
Our ethanol subsidies, and equivalent policies, such as the European Union's rejection of genetically modified foods, and the wealthy nations' (including the United States') tariffs on agricultural imports, could in principle be abandoned in order to increase the supply of food. But domestic interest-group pressures (which in the United States include the disproportionate influence that Iowa exerts in presidential politics) make reform unlikely.
Questions
Who gets a bigger cut out of what you pay for each gallon of gas --- the oil
companies or the government?
What states gouge drivers the most and least for each purchased gallon of fuel?
"State and Federal Treasuries "Profit" More from Gasoline Sales than U.S. Oil Industry," by Jonathan Williams and Scott A. Hodge , The Tax Foundation, October 2005 --- http://www.taxfoundation.org/publications/show/1139.html
Samplings of Gas Prices by Zip Code ---
http://autos.msn.com/everyday/GasStations.aspx?m=1&l=1&zip=03586&x=22&y=14
Read in a zip code of interest and scroll down below the map.
Remember that gas prices of over $3.00 means that it probably does not pay to
drive around to save a few cents per gallon unless you're filling a motor home's
nearly-empty gas tank.
When blaming oil companies for varying prices across different states, people fail to remember that the taxes of fuel vary greatly by state.
Comparison State-by-State (scroll down to the bar chart) ---
http://www.ctrma.org/documents/GasTaxComparisonReport_Jun05.pdf
Nevada, Vermont, Wyoming, new Jersey, and South Carolina surprised me the most.
Florida is a bit surprising, but why not soak the tourists with big gas guzzling
motor homes?
You would think that states that tax everything to the max would also tax fuel
relatively high, but New Jersey and Vermont stand out as exceptions.
Distance Education.org or DistanceEducation.Org is a Great Helper Site
Ben Pheiffer in San Antonio forwarded this link to a terrific listing (with
pricing estimates) of online training and education degree programs and courses
from respectable universities ---
http://www.distance-education.org/Courses/
Both graduate and undergraduate degree programs are listed as well as training courses (some free).
I added to my listings of worldwide online training and education programs at http://www.trinity.edu/rjensen/Crossborder.htm
Questions
It frequently happens that you want to send or receive email attachments that
are just too large to sent via email.
For example, my Christmas letter was a DOC file that contained so many
pictures that I just could not send it via email to Kinkos for printing.
What are some of the free alternatives for doing transferring such files between
friends or organizations?
What is this neat new thing called SideDrop?
Answer
You can read about alternatives for sending large files at
http://www.trinity.edu/rjensen/Bookbob4.htm#SendingLargeFiles
I love the YouSendIt alternative and cannot explain why this valuable service
is free ---
http://www.yousendit.com/
It's a bit slower than attaching email, but that's because the files are so
large.
For example, I told Jerry Searfoss he could send me the blueprints of his grand
new house in Pullman via YouSendIt, and it worked.
YouSendIt just added a service called SideDrop ---
http://www.yousendit.com/cms/SitedropTakeatourEmbed&s=13999?cid=sitedrp
You can watch a video at the above site that explains SideDrop. Even if you
don't want to bother with SideDrop, YouSendIt is still a great service.
Question
Do you know where your money is going?
A Website called Mint can help you manage your personal finances (at no fee).
Mint Refreshing Money Management --- http://www.mint.com/
A U.S. Treasury Department site where tax professionals go for news and updates --- http://www.treasury.gov/topics/taxes/
Custom Google searches of tax sites --- http://www.taxsites.com/
Bob Jensen's tax helpers are at http://www.trinity.edu/rjensen/Bookbob1.htm#010304Taxation
The Best and Worst College-Savings Plans: In New Ranking of Popular
529 Programs,
Virginia, Illinois Join Top Tier; New York, Mississippi, Ohio Fall to Bottom
More 529 college-savings plans now feature lower fees
and better investment options, according to a new report that selects the best
and worst plans. That's the good news. The report, scheduled to be released
Wednesday by investment researcher Morningstar Inc., also found that the worst
plans, such as broker-sold offerings from Nebraska and Ohio, still feature high
costs or funds with lackluster performance.
Jane J. Kim, "The Wall Street Journal, April 16, 2008, Page D1 ---
Click Here
Marketing Sites for Small Businesses
From the Journal of Accountancy Smart Stops on the Web in April 2008 --- http://www.aicpa.org/pubs/jofa/apr2008/smart_stops.htm
PRACTICE DEVELOPMENT
MARKETING KNOW-HOW
http://tinyurl.com/2g7bwv
Looking to attract new clients or increase your firm’s visibility? Visit this Smart Stop to access the AICPA’s “CPA Marketing Tool Kit,” part of the Institute’s public accounting firm resources. The collection offers customer service and selling tips, client satisfaction surveys, PDF brochures and guidelines for becoming a media resource. The marketing guide includes a sample e-newsletter template, do’s and don’ts when creating and marketing a Web site, and e-mail marketing tips.BE A PROMOTION GURU
www.marketingsherpa.com
Find case studies on what works—and what doesn’t—when it comes to marketing your business on this site from MarketingSherpa. The research firm also provides how-to articles and interviews with marketing directors in both business-to-business and consumer marketing. Click the “Browse by Topic/Brand” tab for a complete listing of articles by industry or target, such as “Marketing to Small Businesses” or “Business Services Marketing,” or tactic, such as “Integrated Campaigns” or “How to Pitch to Business Media.MARKET PROFESSIONAL SERVICES
www.legalmarketingblog.com
Don’t let “legal” throw you off—this site’s client communication and marketing tips can be applied to CPA firms wanting to expand their service offerings or client base. Author Thomas Kane, Esq., the principal of Kane Consulting Inc., has served as an in-house marketer for several firms. Check out articles like “Guarantee Client Referrals With Good Client Relations” and “Narrow Your Niche for More Effective Marketing,” or explore the Web’s marketing resources using Kane’s extensive library of marketing and firm blogs.
GENERAL INTEREST
LINK AND GO
www.taxsites.com
First appearing in this column in October 2004, this index of tax, accounting and payroll specific sites underwent a complete redesign recently. The new site features an expandable navigation tree and improved search capabilities using a Google custom search. There is also quick access to the site’s most commonly requested pages—including federal and state tax forms—as well as links to industry associations, certification information and software vendors.LEAD BY EXAMPLE
www.calcpa.org/forum
Corporate CPAs and financial executives: This leadership forum from the California Society of CPAs and the California CPA Education Foundation is for you. The site provides executive education, advanced training in finance and business management, thought leadership, helpful resources and professional peer networking. The site also features opportunities such as participation in economic forums, CFO of the Year events and local roundtable discussions, which are listed in the “Upcoming Forum Events” section. You can read articles, such as how-tos with practical tips and Q&As with other leaders in the field. There is also a section featuring news on such hot topics as the XBRL taxonomy and new PCAOB standards.
Bob Jensen's small business helpers --- http://www.trinity.edu/rjensen/Bookbob1.htm#SmallBusiness
Some Windows Fans Would Rather Bury Vista then XP in June
Microsoft Corp.'s operating systems run most personal
computers around the globe and are a cash cow for the world's largest software
maker. But you'd never confuse a Windows user with the passionate fans of Mac OS
X or even the free Linux operating system. Unless it's someone running Windows
XP, a version Microsoft wants to retire. Fans of the six-year-old operating
system set to be pulled off store shelves in June have papered the Internet with
blog posts, cartoons and petitions recently. They trumpet its superiority to
Windows Vista, Microsoft's latest PC operating system, whose consumer launch
last January was greeted with lukewarm reviews. No matter how hard Microsoft
works to persuade people to embrace Vista, some just can't be wowed. They
complain about Vista's hefty hardware requirements, its less-than-peppy
performance, occasional incompatibility with other programs and devices and
frequent, irritating security pop-up windows.
Jessica Mintz, "Users Fight to Save Windows XP," Wired News, April 14,
2008 ---
Click Here
Also see
http://www.breitbart.com/article.php?id=D90153T00&show_article=1
Texas Tech: More Teaching Less Research?
Texas Tech University’s leading professors are
objecting to the institution’s plans to increase enrollment dramatically — and
especially to the suggestion from university officials that this can be
accomplished in part by having professors shift time from research to teaching,
The Lubbock Avalanche-Journal reported. A
letter from professors said that the best students are attracted by the high
quality research being conducted. Texas Tech appears to want to attract students
with “a bargain basement price,” rather than quality, they said. Further, they
suggested that the university is already “digging deeper into the barrel” to
keep enrollment at current levels. The chancellor, Kent Hance, told the
newspaper he strongly supported research and quality. He said that the
professors who complained had been misinformed by “one or two faculty members
who ... tried to stir people up.”
Inside Higher Ed, April 17, 2008 ---
http://www.insidehighered.com/news/2008/04/17/qt
Last week, while rushing to finish up a review of Francois Cusset’s French Theory: How Foucault, Derrida, Deleuze, & Co. Transformed the Intellectual Life of the United States (University of Minnesota Press), I heard that Stanley Fish had just published a column about the book for The New York Times. Of course the only sensible thing to do was to ignore this development entirely. The last thing you need when coming to the end of a piece of work is to go off and do some more reading. The inner voice suggesting that is procrastination disguised as conscientiousness. Better, sometimes, to trust your own candlepower — however little wax and wick you may have left.
Once my own cogitations were complete (the piece will run in the next issue of Bookforum), of course, I took a look at the Times Web site. By then, Fish’s column had drawn literally hundreds of comments. This must warm some hearts in Minnesota. Any publicity is good publicity as long as they spell your name right — so this must count as great publicity, especially since French Theory itself won’t actually be available until next month.
But in other ways it is unfortunate. Fish and his interlocutors reduce Cusset’s rich, subtle, and paradox-minded book (now arriving in translation) into one more tale of how tenured pseudoradicalism rose to power in the United States. Of course there is always an audience for that sort of thing. And it is true that Cusset – who teaches intellectual history at the Institute d’Etudes Politiques and at Reid Hall/Columbia University, in Paris – devotes some portions of the book to explaining American controversies to his French readers. But that is only one aspect of the story, and by no means the most interesting or rewarding.
When originally published five years ago, the cover of Cusset’s book bore the slightly strange words French Theory. That the title of a French book was in English is not so much lost in translation as short-circuited by it. The bit of Anglicism is very much to the point: this is a book about the process of cultural transmission, distortion, and return. The group of thinkers bearing the (American) brand name “French Theory” would not be recognized at home as engaged in a shared project, or even forming a cohesive group. Nor were they so central to cultural and political debate there, at least after the mid-1970s, as they were to become for academics in the United States. So the very existence of a phenomenon that could be called “French Theory” has to be explained.
To put it another way: the very category of “French Theory” itself is socially constructed. Explaining how that construction came to pass is Cusset’s project. He looks at the process as it unfolded at various levels of academic culture: via translations and anthologies, in certain disciplines, with particular sponsors, and so on. Along the way, he recounts the American debates over postmodernism, poststructuralism, and whatnot. But those disputes are part of his story, not the point of it. While offering an outsider’s perspective on our interminable culture wars, it is more than just a chronicle of them..
Instead, it would be much more fitting to say that French Theory is an investigation of the workings of what C. Wright Mills called the “cultural apparatus.” This term, as Mills defined it some 50 years ago, subsumes all the institutions and forms of communication through which “learning, entertainment, malarky, and information are produced and distributed ... the medium by which [people] interpret and report what they see.” The academic world is part of this “apparatus,” but the scope of the concept is much broader; it also includes the arts and letters, as well as the media, both mass and niche.
The inspiration for Cusset’s approach comes from the French sociologist Pierre Bourdieu, rather than Mills, his distant intellectual cousin from Texas. Even so, the book is in some sense more Millsian in spirit than the author himself may realize. Bourdieu preferred to analyze the culture by breaking it up into numerous distinct “fields” – with each scholarly discipline, art form, etc. constituting a separate sub-sector, following more or less its own set of rules. By contrast, Cusset, like Mills, is concerned with how the different parts of American culture intersect and reinforce one another, even while remaining distinct. (I didn’t say any of this in my review, alas. Sometimes the best ideas come as afterthoughts.)
The boilerplate account of how poststructuralism came to the United States usually begins with visit of Lacan, Derrida, and company to Johns Hopkins University for a conference in 1966 – then never really imagines any of their ideas leaving campus. By contrast, French Theory pays attention to how their work connected up with artists, musicians, writers, and sundry denizens of various countercultures. Cusset notes the affinity of “pioneers of the technological revolution” for certain concepts from the pomo toolkit: “Many among them, whether marginal academics or self-taught technicians, read Deleuze and Guattari for their logic of ‘flows’ and their expanded definition of ‘machine,’ and they studied Paul Virilio for his theory of speed and his essays on the self-destruction of technical society, and they even looked at Baudrillard’s work, in spite of his legendary technological incompetence.”
And a particularly sharp-eyed chapter titled “Students and Users” offers an analysis of how adopting a theoretical affiliation can serve as a phase in the psychodrama of late adolescence (a phase of life with no clearly marked termination point, now). To become Deleuzian or Foucauldian, or what have you, is not necessarily a step along the way to the tenure track. It can also serve as “an alternative to the conventional world of career-oriented choices and the pursuit of top grades; it arms the student, affectively and conceptually, against the prospect of alienation that looms at graduation under the cold and abstract notions of professional ambition and the job market....This relationship with knowledge is not unlike Foucault’s definition of curiosity: ‘not the curiosity that seeks to assimilate what it is proper for one to know, but that which enables one to get free of oneself’....”
Much of this will be news, not just to Cusset’s original audience in France, but to readers here as well. There is more to the book than another account of pseudo-subversive relativism and neocon hyperventilation. In other words, French Theory is not just another Fish story. It deserves a hearing — even, and perhaps especially, from people who have already made up their minds about “deconstructionism,” whatever that may be.
You can read more about Michael Foucault at http://en.wikipedia.org/wiki/Michel_Foucault
You can read about post-structuralism at http://en.wikipedia.org/wiki/Post-structuralism
You can read about post-modernism at http://en.wikipedia.org/wiki/Postmodernism
Jensen Comment
It's pretty difficult to trace these French theories to accounting research and
scholarship, but the leading accounting professor trying to do so is probably my
former doctoral student Ed Arrington who even moved to Europe for a while to
carry on his studies in these theories ---
http://www.uncg.edu/bae/acc/accfacul.htm#arrington
A Google search turns up some of his publications in this area as they relate
to accounting, economics, and business. His publications also branch off into
other areas since Ed has wide ranging interests and is an excellent speaker as
well as a researcher and writer. His thesis was an application of the Analytic
Hierarchy Process in decision modelling, but he's expanded well beyond that
since he got his PhD.
http://en.wikipedia.org/wiki/Analytic_Hierarchy_Process
For years my interests and publications were in AHP, although in latter years I
was mostly critical of Saaty's precious and arbitrary eigenvector mathematical
scaling (but I was not critical of Ed's thesis).
April 18, 23008 reply from Amy Dunbar [Amy.Dunbar@BUSINESS.UCONN.EDU]
I just finished reading Philosophy 100 Essential Thinkers by Philip Stokes. It is a short summary of various philosophers through time, and it helped me put philosophers in context. It accomplished its purpose because I was able to read Bob’s post and have a clue what the post was about. My favorite line:
"This relationship with knowledge is not unlike Foucault’s definition of curiosity: ‘not the curiosity that seeks to assimilate what it is proper for one to know, but that which enables one to get free of oneself’....”
I am curious, but unfortunately I think it is in the former sense, not the latter, as evidenced by my reading a book about 100 essential thinkers.
Amy Dunbar
UConn
April 18, 2008 reply from Bob Jensen
Hi Amy,
Many of your 100 "Essential Thinkers" influenced the "Great Minds" of management philosophy. I put some capsule summaries of the Great Minds of Management the following site:
Great Minds in Management: The Process of Theory Development --- http://www.trinity.edu/rjensen/theory/00overview/GreatMinds.htmBob Jensen
April 18, 2008 reply from Paul Williams [Paul_Williams@NCSU.EDU]
Bob,
FYI: Richard Baker Adelphi U., NY) and Eve Chiapello (HEC School of MGT., Paris) are co-editing a proposed special issue of Accounting, Auditing and Accountability Journal: "Cross cultural impacts: the influence of French philosophers and social theorists on accounting research." Of course they have had no influence on accounting research in the U.S., but elsewhere it is a different story. An editorial comment on the intellectual limitations of the accounting academy, below are the four finalists for the Glen McLaughlin Prize for Research in Accounting Ethics. If not post-modern writ large, it certainly has an Orwellian flair.
Do internal control reforms improve earnings quality? (Jennifer Altamuro and Anne Beatty, both at Ohio State University)
Brokerage industry self-regulation: the case of analysts’ background disclosures (Lawrence D. Brown, Georgia State University; Artur Hugon, Georgia State University; Hai Lu, University of Toronto)
Principles, conformity and controls (William Tayler, Emory University; Robert Bloomfield, Cornell University); and
Whistleblowing: Target firm characteristics and economic consequences (Robert Bowen, University of Washington; Andrew Call, University of Georgia; Shiva Rajgopal, University of Washington)
Bob Jensen's threads on accounting theory are at
http://www.trinity.edu/rjensen/Theory01.htm
New Wireless Mouse Technology
"Squeaky Wheels: Tracking Mobile Mice," by Katherine Boehret, The Wall Street Journal, April 9, 2008; Page D1 --- http://online.wsj.com/article/SB120768223569198837.html
This week I tested three entry-level mobile mice designed for laptops, from Logitech, Microsoft and Kensington Computer Products Group. These $30 mice include a USB receiver that plugs into a laptop, allowing the mouse to work wirelessly. When not in use, this receiver fits snugly beneath the mouse, turning its power off to save battery as it snaps into place. These mice are also somewhat smaller than regular mice so they can easily slip into a laptop bag.
Mobile mice are now more stylish than the traditional desktop mice, and like laptops and digital cameras, come in various shapes and colors. The mice I tested are available in pink, white, red, blue, orange and gray. Next week, the Microsoft mouse I used will be available in shades of pomegranate, aloe, dragon fruit (dark pink) and milk chocolate; a khaki-colored shade called crème brûlée will follow in June.
I tried Logitech's $30 V220 Cordless Optical Mouse in black, Microsoft's $30 Wireless Notebook Optical Mouse 3000 in aloe, and Kensington's $35 Ci75m Wireless Notebook Mouse in orange. To gain some perspective on high-end mobile mice, I also looked at two pricier options from Logitech: the $50 V470 Cordless Laser Mouse with Bluetooth (instead of a USB receiver) and the $70 VX Nano Cordless Laser Mouse.
My vote for a favorite low-end mobile mouse had me struggling between portability and comfort. But overall, I found that the Logitech V220 offered the best combination of small size and usability. The Microsoft mouse was also comfortable to use, but its slightly bulkier size made it less portable, and it didn't feel as sturdy as the Logitech. While the Kensington was the flattest and most portable, it wasn't as comfortable to use as the Logitech or Microsoft mice.
To conserve battery, all three of these mice go into low-power mode after 10 minutes of nonuse, but none of them turns off completely. Battery indicators light up when juice is running low. According to company estimates, the Microsoft mouse has a battery life of over six months and the Logitech mouse has a battery life of up to six months. The Kensington mouse's battery life was estimated to be three months. I didn't use any of them long enough to prove the company claims.
These mice are compatible with Macs and PCs, and are plug-and-play -- meaning you don't need to install any additional software to make them work. I used each on laptops running Mac OS X and Windows Vista without any problems. The Microsoft and Logitech mice also can work with their own special software programs, but the extra features, such as reassigning a mouse button to open an application, aren't really necessary for the average user.
The $30 Logitech V220 fit comfortably in my hand, with rubber grips on its sides and a generously sized, smooth-gliding rubber scroll wheel that made it easy to use. This scroll wheel can be nudged to the left or right for horizontal scrolling, a feature found on most of Logitech's mice.
Unlike the Microsoft and Kensington mice, which show flashing red sensor lights, the Logitech uses an invisible optic sensor. This sounds cool, but because the mouse doesn't use any lights, it can be left on accidentally. I did this a few times before remembering to stow the USB receiver in the mouse to automatically turn off its power.
Of the three, the Logitech mouse was the only one with a manual on/off switch -- so you can turn it off without snapping the USB receiver into place in the mouse. This could save frequent travelers from having to detach the USB receiver every time they want to turn off the mouse, and could let people keep the receiver plugged into the laptop.
Kensington's $35 Ci75m was the flattest mouse by far, making it a cinch to slip it into the outside pocket of my already full laptop bag on a train trip to New York. And this mouse has a bonus feature: It can work wirelessly or with a USB wire, which wraps up inside the mouse and serves as a backup in case the mouse runs out of battery. I tested this by removing the batteries and using only the USB wire, and it worked like a charm.
I also liked the way the Kensington USB receiver disappeared into the body of the mouse, while the Microsoft and Logitech receivers protruded a bit when stowed, adding to the thickness of the mouse when tucked into a laptop pocket.
But though this bright orange mouse received approving feedback from passersby, it wasn't all that comfortable to use after a while. Its flatness saved room in my bag, but didn't give my hand much support. It also felt flimsier than the Logitech, and its small wheel wasn't as satisfying to use.
I received early test units of Microsoft's $30 Wireless Notebook Optical Mouse 3000 in aloe, pomegranate and milk chocolate.
This mouse has rubber sides for a better grip, like the Logitech, and an arched shape for comfort. Its wheel is slightly smaller than Logitech's, though its overall size was bigger and more like that of a regular mouse -- not one designed specifically for mobile use. But even though the Microsoft mouse was larger, it didn't feel as solid as Logitech's; rather, it felt more like the thin Kensington. Its right and left buttons felt less stable, and its wheel didn't roll as smoothly.
I did like Microsoft's nod to new colors, and the aloe -- a cool hue of green -- was my favorite.
For people who don't mind spending a little extra money on a mouse, the $50 V470 Cordless Laser uses Bluetooth, eliminating the need for a USB receiver altogether. It took only a couple seconds to pair this mouse to a MacBook with built-in Bluetooth, and it worked smoothly. A manual on/off switch on this mouse's underside can help to conserve battery.
The $70 Logitech VX Nano Cordless Laser is sleek with shiny black accents and a silver-edged wheel. The "Nano" in this mouse's name refers to its ultra tiny USB receiver, which sticks out only about a quarter of an inch when plugged in, so it can be left in a laptop at all times for ease-of-use. If needed, this receiver can be hidden away in the cavity of the mouse, under a snap-on lid. I used the VX Nano to glide around Web pages and Word documents with buttery smoothness.
No matter what mouse you choose to use with your laptop, most will be considerably more comfortable than touch pads and trackpoints, especially while working on long, mouse-intensive projects. But of the three lower-end mobile mice, the Logitech V220 Cordless Optical Mouse delivers the best combination of comfort and transportability.
Jensen Comment
Someday the wireless mouse may actually be built into a wristwatch such that if
you press a designated keyboard key you can wave your wristwatch like a symphony
conductor and then return control to the keyboard by simply letting up on the
“mouse key(s).” This would avoid those time-consuming hand shifts from keyboard
to mouse and vice versa. It just dawned on me that this might also be done with
a gold nose ring or the frames of your eye glasses. I’m certain I don’t want a
gold nose booger.
Wouldn’t it be great if we had similar wand-waving control of our spouse, pets, and kids? I guess those are forthcoming as Japanese robots. However, robots won’t be very creative or warm and cuddly on cold winter nights.
My wireless mouse and keyboard receiver cords plug into my PS 2 ports (although I also have adapters for USB ports). I like to leave my USB ports free for external storage drives (hard drives and thumb drives). I don't bother with a powered USB hub that provides additional USB ports. I'm told that extra USB ports should be powered since the powerless ones are only good for weak devices.
I’m really liking my 320 Gb external hard drive (from
Wal-Mart) that automatically backs up, while I type, both of my laptops using
Memeo AutoSynch ($29 or $59). Every time I add or change a file it’s
automatically backed up outside my computer(s). Be careful, however, AutoSynch
will also delete files that you delete on your PC. But you can also save old
files to the external hard drive that you do not want to AutoSynch with your
desktop or laptop. In other words you can pick and choose folders that you want
AutoSynched ---
http://www.memeo.com/
Bob Jensen's threads on gadgets are at http://www.trinity.edu/rjensen/Bookbob4.htm#Technology
Question
How can you compare living costs between any two college towns?
The Salary Mess (causing faculty attrition rates) for Universities in
Wisconsin
The problem is money. Wisconsin's stagnating state
higher-education budget has forced the university to keep faculty salaries far
below average. When professors get feelers from elsewhere, they learn that a
move can easily mean a whopping 100-percent salary increase — sometimes more.
Budget problems have also depleted money for perks that keep faculty members on
board — funds for research and travel, pay for summer months, reduced teaching
loads, and longer and more frequent sabbaticals.
Robin Wilson, "Wisconsin's Flagship Is Raided for Scholars," Chronicle of
Higher Education, April 18, 2008, Page A1 ---
http://chronicle.com/weekly/v54/i32/32a00103.htm
Jensen Comment
The problem is that analysts in general tend to compare average before-tax
salaries and living costs. Although Wisconsin is slightly low in terms of
state-supported university salaries, on an after-tax basis they are very low due
to high taxes in Wisconsin.
Wisconsin's State/Local Tax Burden Among Nation's Highest in 2007 --- http://www.taxfoundation.org/research/topic/67.html
During the past three decades Wisconsin's state and local tax burden has consistently ranked among the nation's highest. Estimated at 12.3% of income, Wisconsin’s state and local tax burden percentage ranks 7th highest nationally, well above the national average of 11.0%. Wisconsin taxpayers pay $4,736 per capita in state and local taxes, and per capita state income is $38,639.
Wisconsin's State-Local Tax Burden, 1970-Present
On the other hand, some states that also pay lower than average faculty salaries are winners in terms of letting faculty keep more of their income. For example, consider Delaware:
Delaware's State/Local Tax Burden Fourth Lowest in Nation in 2007 --- http://www.taxfoundation.org/research/topic/18.html
Consistently over the past two decades, Delaware has had one of the nation’s lowest state and local tax burdens. Estimated at 8.8% of income, Delaware’s state-local tax burden percentage ranks 47th highest nationally, well below the national average of 11.0%. Delaware taxpayers pay $3,804 per-capita in state and local taxes, and per capita state income is $43,471.
Delaware's State-Local Tax Burden, 1970-present
States like New York, New Jersey, and California that have relatively high average salaries for their major research universities can be losers in terms of taxes and real estate costs. Real estate costs in those states are still high even after the bursting of the sub-prime bubble. High taxes are also bummers in Maine and Vermont. States like Florida that used to be good deals for taxes and real estate costs have seen property taxes and insurance costs soar.
You may feed in the name of any state you choose and get state and local tax burden comparisons --- http://www.taxfoundation.org/research/topic/18.html
You probably should go to the above site before comparing the average salaries (by faculty rank) of U.S. colleges and universities (public and private) that are listed in several sections of Chronicle of Higher Education, April 18, 2008"
If you are attracted to or turned off by the average salaries (by faculty rank) in a given school, don't forget to compare taxes and real estate costs. There are also other cost considerations like the cost of private schools in some urban areas that have low cost or dangerous public schools K-12.
Compare taxes for all 50 states of the U.S. at --- http://www.taxfoundation.org/research/topic/18.html
Compare the living costs of any two locales in the United States in terms
of how far your salary will go in these to locales (such as where you live now
versus where you might want to move to) ---
Click Here ---
http://snipurl.com/comparelivingcosts
[www_salary_com]
Bob Jensen's threads on Salary Compression, Inversion, and Controversies --- http://www.trinity.edu/rjensen/HigherEdControversies.htm#Salaries
Bob Jensen's tax comparison helpers --- http://www.trinity.edu/rjensen/Bookbob1.htm#010304Taxation
A Very Successful Blog
Stuff White People Like ---
http://stuffwhitepeoplelike.wordpress.com/
"Stuff White People Like," by Evan R. Goldstein, Chronicle of Higher Education's The Chronicle Review, April 18, 2008 --- http://chronicle.com/weekly/v54/i32/32b00401.htm?utm_source=at&utm_medium=en
What do the Sunday New York Times, Barack Obama, knowing what's best for poor people, having gay friends, and arts degrees have in common? According to Christian Lander, they are all "stuff white people like." A mere three months ago, the 29-year-old Internet copywriter started a blog by that name with a post satirizing white people's affinity for coffee, noting that they are fond of sayings like, "You do NOT want to see me before I get my morning coffee" and are happy to pay a premium for fair-trade coffee because "the extra $2 means they are making a difference."
That item struck a nerve. Stuff White People Like averages around 300,000 hits a day, and its numbered catalog of the cultural, political, and social predilections of highly educated, middle-class, liberal, white people is nearing 100 items. At the end of March, Random House announced that it had signed Lander, who is himself white, to a book deal widely reported to be worth around $300,000.
The blog's emergence as a cultural phenomenon has triggered a wide-ranging discussion about race, humor, and whether Stuff White People Like is a trenchant critique of white cultural mores — or a backhanded celebration of white cultural superiority.
Gary Dauphin, writer and blogger: Stuff White People Like … smells like a classic racial con job. It goes without saying that the specific entries (Oscar parties?) don't really apply to anyone. That makes Lander's overall pose — and the uncritical response to it — the real action. You'd think from the approving hubbub that SWPL had discovered (white) America or something, but white comedians, academics, and artists have been thinking and cracking wise about "white" culture since before Lander was in, well, the short pants he's posted about. Usually even jokey talk about whiteness has a whiff of danger to it, but SWPL is likely the safest, most-affable racial satire ever, a loving high-five between friends passing as critique. (The Root)
Dean Rader, associate professor of English, University of San Francisco: One more reason SWPL has resonated is due to its very smart awareness of what I call "Overculture," which is the subject of my next book. Stuff White People Like is fantastic at mapping the icons of Overculture — those popular texts that indicate a ubiquity in American consumer and popular culture. For example, Starbucks plays music heard on The Wire, which gets written about in Slate, which has an agreement with NPR, which reviews books available in Borders, which sells coffee and expensive sandwiches. Overculture is a new kind of cultural map that circumscribes everything that has hit a tipping point, everything educated people should either consume or be aware of. (The Weekly Rader)
Gregory Rodriguez, senior fellow, New America Foundation: As unusual as Lander's site is, it is also part of a sociological trend among whites who live in increasingly non-Anglo cities and regions: their transformation into a minority group. Whites used to think of themselves as standard-issue American — they had the luxury of not having to grapple with the significance of their own racial background; they were "us" and everyone else was "ethnic." Not anymore. (Los Angeles Times)
Adam Sternbergh, editor at large, New York: Even as an admitted yoga-practicing, public-radio-listening, Wrigley Field-visiting, Wes Anderson-movie-watching, Arrested Development-championing white dude — i.e., someone squarely in the targets of Stuff White People Like — I don't feel even mildly chastened about yoga, NPR, Wes Anderson, or Arrested Development after reading this blog. In fact, all the site's entries, while superficially chiding, can actually be divided into three very comforting categories:
1) Entries that don't reflect your lifestyle choices … and therefore make you feel superior.
2) Entries that do reflect your lifestyle choices … and therefore make you feel like you're in on the joke.
3) Entries that nod to commonly held comic stereotypes … and therefore, because you recognize them, make you feel superior. (The New Republic Online)
David Mills, screenwriter: The No. 1 biggest thing white people like is pretending to poke fun at themselves. … Here are a few things that white people don't like:
1. Black bosses.
2. Mexicans.
3. Being told they're wrong.
4. Panhandlers.
5. Black people on magazine covers.
6. Islam. (Undercover Black Man)
Megan McArdle, associate editor, The Atlantic: All right, let me add myself to the list of white people who don't like Stuff White People Like. Leave aside the arrogance of declaring "white people" to be equal to a rather small group of self-satisfied, overeducated, affluent poverty vultures. And I actively applaud its purpose — my demographic is a rich vein of humor. One that should be strip mined.
Unfortunately, SWPL just isn't very funny. How can you take a target as rich and inviting as people who deliberately buy ugly shoes and produce … a dull thud? (Asymmetrical Information, The Atlantic Online)
Alex Jung, blogger: Its cleverness is getting stale because it hasn't exhibited ways to think differently; one can predict the rest of the posts — white people also like to dress their pets … and watch Spike Lee's Do the Right Thing and think about how "real" it is. [Lander] recognizes the dumb things white people do, such as believing they know what's best for poor people, but just as he will still spend 10 bucks on a sandwich, white people will still think buying a Gap T-shirt will end poverty in Africa. It's a critique followed by a shrug. (Race Wire, Colorlines)
Bob Jensen's threads on blogs are at http://www.trinity.edu/rjensen/ListservRoles.htm
No doubt about it; NASA mathematicians are more than a match for a German schoolboy
"German schoolboy, 13, corrects NASA's asteroid figures: paper," Yahoo News, April 15, 2008 --- http://news.yahoo.com/s/afp/20080415/od_afp/spaceastronomygermany_080415214347
A 13-year-old German schoolboy corrected NASA's estimates on the chances of an asteroid colliding with Earth, a German newspaper reported Tuesday, after spotting the boffins had miscalculated.
Nico Marquardt used telescopic findings from the Institute of Astrophysics in Potsdam (AIP) to calculate that there was a 1 in 450 chance that the Apophis asteroid will collide with Earth, the Potsdamer Neuerster Nachrichten reported.
NASA had previously estimated the chances at only 1 in 45,000 but told its sister organisation, the European Space Agency (ESA), that the young whizzkid had got it right.
The schoolboy took into consideration the risk of Apophis running into one or more of the 40,000 satellites orbiting Earth during its path close to the planet on April 13 2029.
Those satellites travel at 3.07 kilometres a second (1.9 miles), at up to 35,880 kilometres above earth -- and the Apophis asteroid will pass by earth at a distance of 32,500 kilometres.
If the asteroid strikes a satellite in 2029, that will change its trajectory making it hit earth on its next orbit in 2036.
Both NASA and Marquardt agree that if the asteroid does collide with earth, it will create a ball of iron and iridium 320 metres (1049 feet) wide and weighing 200 billion tonnes, which will crash into the Atlantic Ocean.
The shockwaves from that would create huge tsunami waves, destroying both coastlines and inland areas, whilst creating a thick cloud of dust that would darken the skies indefinitely.
The 13-year old made his discovery as part of a regional science competition for which he submitted a project entitled: "Apophis -- The Killer Astroid."
"German whizzkid got it wrong: NASA," PhysOrg, April 17, 2008 --- http://physorg.com/news127634108.html
It was an incredible tale of a German schoolboy spotting a miscalculation by the US space agency, proving the chances of an asteroid hitting the Earth were higher than initially believed.
But the amazing story of the whizzkid versus the space bureaucracy turned out to be wrong, the National Aeronautics and Space Administration said Wednesday.
The agency, sounding a bit like a weary math teacher, said its figures are correct when it comes to the asteroid Apophis, not the boy's.
"We stand by our numbers," NASA spokesman Dwayne Brown told AFP.
The agency that oversees space shuttle missions and unmanned space probes issued a statement after the German newspaper Potsdamer Neuerster Nachrichten reported on Tuesday that student Nico Marquardt had calculated there was a 1 in 450 chance that the Apophis asteroid will collide with Earth.
He argued in his project for a regional science competition that scientists at NASA had got it wrong when they estimated the chances of a collision at only 1 in 45,000.
But experts at the agency's Jet Propulsion Laboratory in Pasadena, California had no doubts about their calculations, Brown said.
The Near-Earth Object Program Office "has not changed its current estimates for the very low probability (1 in 45,000) of an Earth impact by the asteroid Apophis in 2036," Brown said in a statement.
And the newspaper's account was also inaccurate when it described NASA telling the European Space Agency that the German student's calculations were correct, Brown said.
"Contrary to recent press reports, NASA offices involved in near-Earth object research were not contacted and have had no correspondence with a young German student, who claims the Apophis impact probability is far higher than the current estimate," the statement said.
The student's estimates were reportedly based on the asteroid hitting a satellite in 2029.
"However, the asteroid will not pass near the main belt of geosynchronous satellites in 2029, and the chance of a collision with a satellite is exceedingly remote," it said.
While the German newspaper article had spread across the Internet, NASA said the probability of Apophis colliding with Earth remained at 1 in 45,000.
Harvard U. Students Support Open Access for Student Theses A Harvard
University student group
Harvard College Free Culture, has created a freely
accessible Web site for seniors’ theses, according to a
staff editorial last week in the campus newspaper,
The Harvard Crimson. Students voluntarily post their theses to the Web site. The
editorial announced its support for the project, saying it “should help students
find models for senior theses as they enter the daunting process” of writing
their own theses. The paper also stated that the project fits well with the open
access plan recently adopted by the university’s Faculty of Arts and Sciences.
Andrea L. Foster, Chronicle of Higher Education, April 14, 2008 ---
Click here
Jensen Comment
This makes both plagiarism by students of the world and detection of plagiarism
by instructors of the world simultaneously easier ---
http://www.trinity.edu/rjensen/Plagiarism.htm
Bob Jensen's threads on open access of learning materials are at the following three sites:
This also makes Harvard seniors models for judging how well top students write as seniors in college. How well are your students doing in comparison?
Scholarly Journals Using Plagiarism Detection Software
Students may not be the only ones being checked
electronically for plagiarism. The company that offers the popular detection
service Turnitin announced this week a new service
to be used by scholarly journals.
Inside Higher Ed, April 18, 2008 ---
http://www.insidehighered.com/news/2008/04/18/qt
Also see
http://chronicle.com/free/2008/04/2546n.htm?utm_source=at&utm_medium=en
Bob Jensen's threads on plagiarism are at http://www.trinity.edu/rjensen/Plagiarism.htm
Unfortunately there's not much you can do personally to protect yourself on this one other than to file your tax return early, and it's a little late for that!
"A Call for Action On Tax Scams," by Stephen Barr, The Washington Post, April 14, 2008; Page D01 --- Click Here
The scam goes like this:
A bogus tax return using a stolen Social Security number is submitted to the Internal Revenue Service early in the tax-filing season. Because the IRS does not know the return involved identity theft, it sends a refund.
When the real tax return is filed, it gets flagged as a duplicate, freezing any refund. It sometimes takes months for the innocent, legitimate taxpayer to sort it all out with the IRS.
Filings of fictitious tax returns to steal refunds have jumped dramatically, perhaps because con artists can file them electronically and get a direct-deposit refund long before the real taxpayer finds out.
From 2002 to 2007, the number of fraudulent tax return complaints to the Federal Trade Commission jumped to 20,782, from 3,061, according to a report by the Treasury Inspector General for Tax Administration, or TIGTA.
The rise in fraudulent tax returns was an issue at a Senate Finance Committee hearing last week called by the committee chairman, Sen. Max Baucus (D-Mont.). "I am disappointed that the IRS does not notify a taxpayer when someone else has filed a return using the victim's Social Security number," he said.
Nina E. Olson, the national taxpayer advocate, who provides an independent voice on behalf of taxpayers, told the committee she is concerned the IRS does not know