Tidbits on April 20, 2010
Bob Jensen

It snowed (lightly) over the weekend
I'm tired of posting snow pictures
And springtime is a month away in these mountains
So I will forward pictures sent to me by my friends in Texas
I lived in San Antonio for 24 years
The springtime Texas flowers are the best springtime flowers in the world

Here's a horny guy in Texas heaven (picture forwarded by Bill Spinks)

The pictures below were forwarded by Jim Kirk in San Antonio

The sorry pictures below were mostly forwarded by Auntie Bev, Paula, and Maureen


Old Lucky Strike Commercial --- http://www.cs.trinity.edu/~rjensen/temp/LuckyStrikeCommercial.wmv
Must be watched at the very end for a very good laugh.
But today we would say that he who laughs last --- er laughs last.

1940's Happiness Button --- http://www.cs.trinity.edu/~rjensen/temp/1940MillerMood.pps

Dilbert on the Happiness Button (not humor) --- http://dilbert.com/blog/entry/happiness_button/

2012 Happiness Buttons (beautiful tech futures slide show) --- http://www.cs.trinity.edu/~rjensen/temp/TechFutures.pps
Bob Jensen's threads on ubiquitous computing --- http://www.trinity.edu/rjensen/ubiquit.htm

Professor James Martin's Savanna Photographs (Springtime Blossoms)
Set 1 http://maaw.info/Photos/Savannah.htm
Set 2 http://maaw.info/Photos/Savannah2.htm
Main Photos Page --- http://maaw.info/Photos/PhotosMain.htm
MAAW Home Page --- http://maaw.info/  

Endangered Vacations --- http://green.yahoo.com/blog/daily_green_news/78/endangered-vacations.html
Endangered Mountains --- http://www.ilovemountains.org/endangered/

Photos From Above ---  http://www.cs.trinity.edu/~rjensen/temp/PhotosFromAbove.pps

Birds and Sayings --- http://www.slideshare.net/ronaldl/birds-and-sayings


Now in Another Tidbits Document
Political Quotations on April 20, 2010

Bob Jensen's health care messaging updates --- http://www.trinity.edu/rjensen/Health.htm


Tidbits on April 20, 2010
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

Cool Search Engines That Are Not Google --- http://www.wired.com/epicenter/2009/06/coolsearchengines

World Clock and World Facts --- http://www.poodwaddle.com/worldclock.swf

U.S. Debt/Deficit Clock --- http://www.usdebtclock.org/

Free Residential and Business Telephone Directory (you must listen to an opening advertisement) --- dial 800-FREE411 or 800-373-3411
 Free Online Telephone Directory --- http://snipurl.com/411directory       [www_public-records-now_com] 
 Free online 800 telephone numbers --- http://www.tollfree.att.net/tf.html
 Google Free Business Phone Directory --- 800-goog411
To find names addresses from listed phone numbers, go to www.google.com and read in the phone number without spaces, dashes, or parens

Daily News Sites for Accountancy, Tax, Fraud, IFRS, XBRL, Accounting History, and More ---

Cool Search Engines That Are Not Google --- http://www.wired.com/epicenter/2009/06/coolsearchengines
Bob Jensen's search helpers --- http://www.trinity.edu/rjensen/Searchh.htm
Education Technology Search --- http://www.trinity.edu/rjensen/000aaa/0000start.htm
Distance Education Search --- http://www.trinity.edu/rjensen/crossborder.htm
Search for Listservs, Blogs, and Social Networks --- http://www.trinity.edu/rjensen/ListservRoles.htm

Bob Jensen's essay on the financial crisis bailout's aftermath and an alphabet soup of appendices can be found at

Free Online Textbooks, Videos, and Tutorials --- http://www.trinity.edu/rjensen/ElectronicLiterature.htm#Textbooks
Free Tutorials in Various Disciplines --- http://www.trinity.edu/rjensen/Bookbob2.htm#Tutorials
Edutainment and Learning Games --- http://www.trinity.edu/rjensen/000aaa/thetools.htm#Edutainment
Open Sharing Courses --- http://www.trinity.edu/rjensen/000aaa/updateee.htm#OKI
The Master List of Free Online College Courses ---

149 Interesting People to Follow on Twitter (but I don't have time to follow them) ---
I see from my house by the side of the road
By the side of the highway of life,
The men who press with the ardor of hope,
The men who are faint with the strife,
But I turn not away from their smiles and tears,
Both parts of an infinite plan-
Let me live in a house by the side of the road
And be a friend to man.
Sam Walter Foss (1858-1911)

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 

Video on IOUSA Bipartisan Solutions to Saving the USA

If you missed Sunday afternoon CNN’s two-hour IOUSA Solutions broadcast, you can watch a 30-minute version at
http://www.pgpf.org/newsroom/press/IOUSA-Solutions-Premiers-on-CNN/   (Scroll Down a bit)
Note that great efforts were made to keep this a bipartisan panel along with the occasional video clips of President Obama discussing the debt crisis. The problem is a build up over spending for most of our nation’s history, It landed at the feet of President Obama, but he’s certainly not the cause nor is his the recent expansion of health care coverage the real cause.

One take home from the CNN show was that over 60% of the booked National Debt increases are funded off shore (largely in Asia and the Middle East).
This going to greatly constrain the global influence and economic choices of the United States.

By 2016 the interest payments on the National Debt will be the biggest single item in the Federal Budget, more than national defense or social security. And an enormous portion of this interest cash flow will be flowing to foreign nations that may begin to put all sorts of strings on their decisions  to roll over funding our National Debt.

The unbooked entitlement obligations that are not part of the National Debt are over $60 trillion and exploding exponentially. The Medicare D entitlements to retirees like me added over $8 trillion of entitlements under the Bush Presidency.

Most of the problems are solvable except for the Number 1 entitlements problem --- Medicare.
Drastic measures must be taken to keep Medicare sustainable.


I thought the show was pretty balanced from a bipartisan standpoint and from the standpoint of possible solutions.

Many of the possible “solutions” are really too small to really make a dent in the problem. For example, medical costs can be reduced by one of my favorite solutions of limiting (like they do in Texas) punitive damage recoveries in malpractice lawsuits. However, the cost savings are a mere drop in the bucket. Another drop in the bucket will be the achievable increased savings from decreasing medical and disability-claim frauds. These are important solutions, but they are not solutions that will save the USA.

The big possible solutions to save the USA are as follows (you and I won’t particularly like these solutions):



Watch for the other possible solutions in the 30-minute summary video ---
(Scroll Down a bit)


Here is the original (and somewhat dated video that does not delve into solutions very much)
IOUSA (the most frightening movie in American history) ---
(see a 30-minute version of the documentary at www.iousathemovie.com )

The CNN Two-Hour Production
On April 11 I suggested that as many people as possible divert their attention from the Tiger Woods at the Masters Tournament today (April 11) to watch bipartisan proposals (‘Solutions”) on how to delay the Fall of the United States Empire. By the way, Bill Bradley was one of the most liberal Democratic senators in the History of the United States Senate.

Watch the World Premiere of I.O.U.S.A.: Solutions on CNN
Saturday, April 10, 1:00-3:00 p.m. EST or Sunday, April 11, 3:00-5:00 p.m. EST

Featured Panelists Include:

  • Peter G. Peterson, Founder and Chairman, Peter G. Peterson Foundation
  • David Walker, President & CEO, Peter G. Peterson Foundation
  • Sen. Bill Bradley
  • Maya MacGuineas, President of the Committee for a Responsible Federal Budget
  • Amy Holmes, political contributor for CNN
  • Joe Johns, CNN Congressional Correspondent
  • Diane Lim Rodgers, Chief Economist, Concord Coalition
  • Jeanne Sahadi, senior writer and columnist for CNNMoney.com

Watch for the other possible solutions in the 30-minute summary video ---
(Scroll Down a bit)


CBS Sixty minutes has a great video on the enormous cost of keeping dying people artificially alive:
High Cost of Dying --- http://www.cbsnews.com/video/watch/?id=5737437n&tag=mncol;lst;3
(wait for the commercials to play out)

U.S. Debt/Deficit Clock --- http://www.usdebtclock.org/

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

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/

Free Online Textbooks, Videos, and Tutorials --- http://www.trinity.edu/rjensen/ElectronicLiterature.htm#Textbooks
Free Tutorials in Various Disciplines --- http://www.trinity.edu/rjensen/Bookbob2.htm#Tutorials
Edutainment and Learning Games --- http://www.trinity.edu/rjensen/000aaa/thetools.htm#Edutainment
Open Sharing Courses --- http://www.trinity.edu/rjensen/000aaa/updateee.htm#OKI

574 Shields Against Validity Challenges in Plato's Cave ---


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

Old Lucky Strike Commercial --- http://www.cs.trinity.edu/~rjensen/temp/LuckyStrikeCommercial.wmv
Must be watched at the very end for a very good laugh.
But today we would say that he who laughs last --- er laughs last.

The Bear (Film by Jean-Jacques Annaud) --- http://www.flixxy.com/bear-animal-nature-film.htm
Must be watched to the very end to appreciate.

Video forwarded by Denny Beresford
This is a video of an act from 1944 - a sister act called the Ross Sisters ---
Must be watched to the very end to appreciate.

Space Station Tour --- http://www.youtube.com/watch_popup?v=H8rHarp1GEE

C-SPAN: American History TV --- http://c-span.org/Series/American-History-TV.aspx 

Video:  What My 2.5 Year-Old's First Encounter With An iPad Can Teach the Tech Industry ---

These singers are all Anesthesiologists in Minnesota and they can really sing. They are also funny. Here they sing "Waking up is hard to do."

National Portrait Gallery: The Struggle for Justice [Flash Player] --- http://npg.si.edu/exhibit/struggle/index.html

American Abroad Media [Real Player, iTunes] http://www.americaabroadmedia.org/

American RadioWorks: Bridge to Somewhere http://americanradioworks.publicradio.org/features/infrastructure/

Pilgrimage and Buddhist Art [Flash Player] http://pilgrimage.asiasociety.org/

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

Suds And Sensibility: Barber's Violin Concerto (full concert) --- http://www.npr.org/templates/story/story.php?storyId=124372493

Rafal Blechacz's Single-Minded Chopin --- http://www.npr.org/templates/story/story.php?storyId=125011821

Ravi Shankar At 90: The Man And His Music --- http://www.npr.org/templates/story/story.php?storyId=125507150

Lieberson's 'Songs Of Love And Sorrow' And New Life --- http://www.npr.org/templates/story/story.php?storyId=125194412

Web outfits like Pandora, Foneshow, Stitcher, and Slacker broadcast portable and mobile content that makes Sirius look overpriced and stodgy ---

TheRadio (my favorite commercial-free online music site) --- http://www.theradio.com/
Slacker (my second-favorite commercial-free online music site) --- http://www.slacker.com/

Gerald Trites likes this international radio site --- http://www.e-radio.gr/
Songza:  Search for a song or band and play the selection --- http://songza.com/
Also try Jango --- http://www.jango.com/?r=342376581
Sometimes this old guy prefers the jukebox era (just let it play through) --- http://www.tropicalglen.com/
And I listen quite often to Soldiers Radio Live --- http://www.army.mil/fieldband/pages/listening/bandstand.html
Also note
U.S. Army Band recordings --- http://bands.army.mil/music/default.asp

Bob Jensen listens to music free online (and no commercials) --- http://www.slacker.com/ 

Photographs and Art

Tattoos in History (especially Egypt) --- http://www.smithsonianmag.com/history-archaeology/tattoo.html

Milwaukee Repertory Theater Photographic History --- http://www4.uwm.edu/libraries/digilib/milrep/index.cfm 

Michael Poliza Photographs --- http://images.michaelpoliza.com/selectsi

Richard Throssel Photographs --- http://digitalcollections.uwyo.edu:8180/luna/servlet/ahc-throssel~1~1

Chicago Urban League Photos --- http://collections.carli.illinois.edu/cdm4/index_uic_cul.php?CISOROOT=/uic_cul

Photos From Above the Earth --- http://www.cs.trinity.edu/~rjensen/temp/PhotosFromAbove.pps

Endangered Vacations --- http://green.yahoo.com/blog/daily_green_news/78/endangered-vacations.html
Endangered Mountains --- http://www.ilovemountains.org/endangered/

24 Amazing Photographs of Japan --- http://ow.ly/1woOK
Other Great Photographs (Click on "Gallery")

2010 Found Math Gallery --- http://www.maa.org/FoundMath/FMgallery10.html

Pilgrimage and Buddhist Art [Flash Player] http://pilgrimage.asiasociety.org/

Bob Jensen's threads on history, literature and art ---

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

Delaware Notes (various historical themes, including poetry and literature) --- http://dspace.udel.edu:8080/dspace/handle/19716/4445 

Nettleton Civil War Letters at the Electronic Text Center --- http://etext.virginia.edu/civilwar/nettleton/

Free Online Textbooks, Videos, and Tutorials --- http://www.trinity.edu/rjensen/ElectronicLiterature.htm#Textbooks
Free Tutorials in Various Disciplines --- http://www.trinity.edu/rjensen/Bookbob2.htm#Tutorials
Edutainment and Learning Games --- http://www.trinity.edu/rjensen/000aaa/thetools.htm#Edutainment
Open Sharing Courses --- http://www.trinity.edu/rjensen/000aaa/updateee.htm#OKI

Now in Another Tidbits Document
Political Quotations on April 20, 2010

Bob Jensen's health care messaging updates --- http://www.trinity.edu/rjensen/Health.htm

Dilbert on the Happiness Button (not humor) --- http://dilbert.com/blog/entry/happiness_button/

A lot of rumors are flying about, including the dredging up of Katla’s statistics.

When Katla went off in the 1700s, the USA suffered a very cold winter," says Gary Hufford, a scientist with the Alaska Region of the National Weather Service. The Mississippi River froze just north of New Orleans, and the East Coast, especially New England, had an extremely cold winter. Depending on a new eruption, Katla could cause some serious weather changes.

"Iceland Volcano Won't Cool the Planet:  The emissions are too small, so far, to slow global warming," by Kevin Bullis, MIT's Technology Review, April 16, 2010 --- http://www.technologyreview.com/blog/energy/25064/?nlid=2906

Revolutionary Theory On the Causes of Earthquakes
A SENIOR Iranian cleric has claimed that dolled-up women incite extramarital sex, causing more earthquakes in Iran, a country that straddles several fault lines, newspapers reported today. "Many women who dress inappropriately ... cause youths to go astray, taint their chastity and incite extramarital sex in society, which increases earthquakes," Ayatollah Kazem Sedighi told worshippers at overnight prayers in Tehran. "Calamities are the result of people's deeds," he was quoted as saying by reformist Aftab-e Yazd newspaper. "We have no way but conform to Islam to ward off dangers." The Islamic dress code is mandatory in Iran, which has been...
"Extramarital sex fuels earthquakes, warns Iran cleric," The Australian, April 17, 2010 ---

Richard Sansing provided links to two other proposed revolutionary causes of earthquakes



Jensen Comment
Skeptics doubt that the cause has to be extramarital. The earth can sometimes move while having sex with your legal spouse.

Profitability:  Based on 300,000 companies, most with annual sales under $10 million. One takeaway: Specialization pays off

What a great Rank 1 slide for college recruitment of accounting majors  ---

The most profitable niche of the bunch (CPA bunch) enjoys a nice mix of pricing power (everybody needs accountants, no matter how the economy is doing), low overhead and marketing scale, thanks to plenty of repeat clients.

Other Accounting Services comes it at Rank 3 ---

Various accounting, bookkeeping, billing and tax preparation services in any form, handled not necessarily by a Certified Public Accountant (see No. 1 on our list).

And at Rank 5 are Tax Preparation Services (one rank below dentist offices) ---

Who likes doing their taxes? Exactly.

"The Most Profitable Small Businesses," by Brett Nelson and Maureen Farrell, Forbes, April 15, 2010 ---

The 20 Most Profitable Slide Show (The top line has a Next button) ---

Bob Jensen's threads on careers are at


Was she really so tough as to be removed from classroom teaching by LSU?
Should she teach in a way that improves the odds that guessing can lead to a better course grade?
Note that she is a tenured faculty member at LSU. She probably wouldn't dare be so tough if she did not have tenure.

Louisiana State U. removes a tough grader from her course mid-semester, and raises the grades of her students. Faculty leaders see a betrayal of values and due process.
"Who Really Failed? April 15, 2010 Dominique G. Homberger won't apologize for setting high expectations for her students," by Scott Jaschik, Inside Higher Ed, April 15, 2010 --- http://www.insidehighered.com/news/2010/04/15/lsu

The biology professor at Louisiana State University at Baton Rouge gives brief quizzes at the beginning of every class, to assure attendance and to make sure students are doing the reading. On her tests, she doesn't use a curve, as she believes that students must achieve mastery of the subject matter, not just achieve more mastery than the worst students in the course. For multiple choice questions, she gives 10 possible answers, not the expected 4, as she doesn't want students to get very far with guessing.

Students in introductory biology don't need to worry about meeting her standards anymore. LSU removed her from teaching, mid-semester, and raised the grades of students in the class. In so doing, the university's administration has set off a debate about grade inflation, due process and a professor's right to set standards in her own course.

To Homberger and her supporters, the university's action has violated principles of academic freedom and weakened the faculty.

"This is terrible. It undercuts all of what we do," said Brooks Ellwood, president of the LSU Chapter of the American Association of University Professors, and the Robey H. Clark Distinguished Professor of Geology. "If you are a non-tenured professor at this university, you have to think very seriously about whether you are going to fail too many students for the administration to tolerate."

Even for those who, like Homberger, are tenured, there is a risk of losing the ability to stick to your standards, he said. Teaching geology, he said, he has found that there are students who get upset when he talks about the actual age of the earth and about evolution. "Now students can complain to a dean" and have him removed, Ellwood said. "I worry that my ability to teach in the classroom has been diminished."

Kevin Carman, dean of the College of Basic Sciences, did not respond to requests for a phone interview Wednesday. But he issued a statement through the university's public relations office that said: "LSU takes academic freedom very seriously, but it takes the needs of its students seriously as well. There was an issue with this particular class that we felt needed to be addressed.

"The class in question is an entry-level biology class for non-science majors, and, at mid-term, more than 90 percent of the students in Dr. Homberger's class were failing or had dropped the class. The extreme nature of the grading raised a concern, and we felt it was important to take some action to ensure that our students receive a rigorous, but fair, education. Professor Homberger is not being penalized in any way; her salary has not been decreased nor has any aspect of her appointment been changed."

In an interview, Homberger said that there were numerous flaws with Carman's statement. She said that it was true that most students failed the first of four exams in the course. But she also said that she told the students that -- despite her tough grading policies -- she believes in giving credit to those who improve over the course of the semester.

At the point that she was removed, she said, some students in the course might not have been able to do much better than a D, but every student could have earned a passing grade. Further, she said that her tough policy was already having an impact, and that the grades on her second test were much higher (she was removed from teaching right after she gave that exam), and that quiz scores were up sharply. Students got the message from her first test, and were working harder, she said.

"I believe in these students. They are capable," she said. And given that LSU boasts of being the state flagship, she said, she should hold students to high standards. Many of these students are in their first year, and are taking their first college-level science course, so there is an adjustment for them to make, Homberger said. But that doesn't mean professors should lower standards.

Homberger said she was told that some students had complained about her grades on the first test. "We are listening to the students who make excuses, and this is unfair to the other students," she said. "I think it's unfair to the students" to send a message that the way to deal with a difficult learning situation is "to complain" rather than to study harder.

Further, she said that she was never informed that administrators had any concerns about her course until she received a notification that she was no longer teaching it. (She noted that the university's learning management system allowed superiors to review the grades on her first test in the course.)

And while her dean authorized her removal from teaching the course, she said, he never once sat in on her course. Further, she said that in more than 30 years of teaching at LSU, no dean had ever done so, although they would have been welcome.

"Why didn't they talk to me?" she asked.

Homberger said that she has not had any serious grading disputes before, although it's been about 15 years since she taught an introductory course. She has been teaching senior-level and graduate courses, and this year, she asked her department's leaders where they could use help, and accepted their suggestion that she take on the intro course.

In discussions with colleagues after she was removed from the course, Homberger said that no one has ever questioned whether any of the test questions were unfair or unfairly graded, but that she was told that she may include "too many facts" on her tests.

Ellwood, the campus AAUP chapter president, said that his group had verified that no one informed Homberger of concerns before removing her from the course, and that no one had questioned the integrity of her tests. He also said that the scores on the second test were notably better than on the first one, suggesting that students were responding to the need to do more work. "She's very rigorous. There's no doubt about that," he said.

Based on its investigation, the AAUP chapter has sent a letter to administrators, arguing that they violated Homberger's academic freedom and due process rights and demanding an apology. (No apology has been forthcoming.)

Cary Nelson, national president of the AAUP, said that the organization has always believed that "an instructor has the responsibility for assigning grades," and that the LSU case was "disturbing in several respects." He noted that "the practice of assigning tough grades in an early assignment as a wake-up call to students is quite common" and that "the instructor made it clear that she had no intention of failing that many students when it came time for final grades."

If administrators were concerned, he said, they had a responsibility to "discuss the matter fully with the instructor" before taking any action. And he said that "removal from the classroom mid-semester is a serious sanction that requires all the protections of due process." Nelson said that the incident "raises serious questions about violations of pedagogical freedoms."

Stuart Rojstaczer, a former Duke University professor who is the founder of GradeInflation.com, a Web site that publishes research on grading, questioned whether LSU was really trying to help students. "How many times has Dean Carman removed a professor from a class who was giving more than 90 percent As?" he asked.

LSU's public affairs office did not respond to follow-up questions about the statement it issued, and to the criticisms made by various faculty members.

Homberger declined to give out the names of students who have expressed support, saying that to do so would violate her confidentiality obligations. But she released (without student names) answers to a bonus question on the course's second test. The question asked students to describe "the biggest 'AHA' reaction" they had had during the course.

Many of the reactions were about various issues in biology -- with evolution as a major topic. But a number dealt with grades and work habits. One was critical: "When I found out my test grade, I almost had a heart attack."

But many other comments about the course standards were positive, with several students specifically praising Homberger's advice that they form study groups. One student wrote: “My biggest AHA‐reaction in this course is that I need to study for this course every night to make a good grade. I must also attend class, take good notes, and have study sessions with others. Usually a little studying can get me by but not with this class which is why it is my AHA‐reaction."

Jensen Comment
Only four students have complained about her to date on RateMyProfessor, which is not enough to base any kind of an opinion. One student reports that a grade of 70 on a quiz gave him a rank of 20 out of 217 students. This kind of thing happened to me all along, but I curved the results such that a 70 could actually be an A grade. Another student complained that she did not give them the answers on Moodle in advance. Say What?

Get better teaching evaluations in Lake Wobegon by grading everybody above average no matter what. Give all A grades and keep keep them happy at LSU.

Grade Inflation is the Number One Scandal of Higher Education (in my viewpoint)
Bob Jensen's threads on grade inflation are at

New York State Gives Trump University a Failing Grade
Chronicle of Higher Education, April 16, 2010 ---

Five years after Donald Trump opened an online university -- called Trump University, of course -- New York State's Education Department is taking a dim view of the tycoon's venture into higher education, The Daily News reported today. The university, which promises to teach would-be plutocrats how to make themselves rich if they will only make Mr. Trump a bit richer first, is not a university at all, say state officials. In a letter obtained by the News, one official demanded that Mr. Trump drop "University" from the unaccredited, non-degree-granting institution's name. "Use of the word 'university' by your corporation is misleading and violates New York Education Law and the Rules of the Board of Regents," the letter says. Michael Sexton, president of Trump U., told the News that, if necessary, "we will change our name to Trump Education."

Interestingly, the word “accounting” does not appear in the course catalog --- not even the traditional first course in accounting ---

The “courses” appear to be mostly sales pitch seminars like con men/women put on in hotel conference rooms.

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

"U.S. Falls Short in Measure of Future Math Teachers," by Sam Dillon, The New York Times, April 14, 2010 ---

America’s future math teachers, on average, earned a C on a new test comparing their skills with their counterparts in 15 other countries, significantly outscoring college students in the Philippines and Chile but placing far below those in educationally advanced nations like Singapore and Taiwan.

The researchers who led the math study in this country, to be released in Washington on Thursday, judged the results acceptable if not encouraging for America’s future elementary teachers. But they called them disturbing for American students heading to careers in middle schools, who were outscored by students in Germany, Poland, the Russian Federation, Singapore, Switzerland and Taiwan.

On average, 80 percent to 100 percent of the future middle school teachers from the highest-achieving countries took advanced courses like linear algebra and calculus, while only 50 percent to 60 percent of their counterparts in the United States took those courses, the study said.

“The study reveals that America’s middle school mathematics teacher preparation is not up to the task,” said William H. Schmidt, the Michigan State University professor who was its lead author. To improve its competitiveness, Dr. Schmidt said, the nation should recruit stronger candidates into careers teaching math and require them to take more advanced courses.

The 52-page report provides the first international comparison of teacher preparation based on a test given to college students in a significant number of countries, he said.

In the study, a representative sample of 3,300 future math teachers nearing the end of their teacher training at 81 colleges and universities in the United States were given a 90-minute test covering their knowledge of math concepts as well as their understanding of how to teach the subject.

There were two distinct tests, for those preparing to teach in elementary schools and for candidates for middle school.

The same tests, developed by an international consortium, were given to college students in 15 other countries, including advanced nations like Germany and Norway as well as underdeveloped ones like Botswana.

On the elementary test, students from Singapore, Switzerland and Taiwan scored far above their counterparts in the United States. Students from Germany, Norway, the Russian Federation and Thailand, scored about the same as the Americans, and students from Botswana, Chile, Georgia, Malaysia, the Philippines, Poland and Spain scored well below, the report said.

On the middle school test, American students outscored students in Botswana, Chile, Georgia, Malaysia, Norway, Oman, the Philippines and Thailand, the study found.

The study found considerable variation in the math knowledge attained at different American colleges, with students at some scoring, on average, at the level of students in Botswana, the study said.

“There are so many people who bash our teachers’ math knowledge that to be honest these results are better than what a lot of people might expect,” said Hank Kepner, professor of mathematics education at the University of Wisconsin, Milwaukee, who is president of the National Council of Teachers of Mathematics. “We show up pretty well here, right in the middle of the pack.”

Gage Kingsbury, a senior research fellow at the Northwest Evaluation Association, which administers math tests in many states and in 60 countries, called the study ambitious but faulted it because of the limited number of advanced countries that participated.

“They don’t have most of Europe,” Dr. Kingsbury said. “And to suggest that you can’t be a good middle school math teacher unless you’ve taken calculus is a leap, because calculus isn’t taught in middle school. So I think they overreach a bit.”

Jensen Comment
In this era of free online tutorials and videos, it may be difficult for some math teachers to keep up with their best students.

Bob Jensen's threads on free math tutorials and videos are at

Jerry Trites called my attention to the new "Babbage" blog from my favorite magazine The Economist (I read it cover-to-cover every week.)  ---

From Trites E-Business Blog on April 1, 2010 (no fooling) --- http://www.zorba.ca/blog.html

Babbage - A New Blog

The Economist Magazine has launched a new blog called Babbage.

Named after Charles Babbage, the father of the computer, our new blog aims to understand the world through the technology that now impacts our lives and reveals so much about us. Recent posts investigate the role of geeks (they are now officially cool, running companies and making millions), mourn the demise of the analog car, and ask just who Apple's iPad is for. Answer: no one knows, not even Apple.

The blog is at this URL. It's worth bookmarking, as the Economist is always on point.

Feminist Philosophers Blog --- http://feministphilosophers.wordpress.com/2010/04/10/ways-women-are-excluded/

Bob Jensen's threads on listservs, blogs, and social networks ---

Accountancy News Sites ---

How to Print and Not Print From an iPad

"How not to print from an iPad," Babbage Blog (from The Economist), April 18, 2010 ---

The iPad can do many things, but supporting printers directly is not one of them. As Andrew Sullivan notes: "There's not an App for that." Form, a design company, suggests a simple if inelegant solution (in other words, a hack): stick the iPad on a photocopier and press copy. Presto! A hard copy of whatever is on its screen. But does it work?

A couple of us in the London office decided to give it a try. It doesn't. We used a rigorous sample of two photocopiers in the research department. One produced a solid black page; the other produced barely legible black text on a very dark grey background, even with the photocopier set to its lightest possible setting. This is because LCD screens are not designed to work this way. The light is meant to come from the back (the backlight), not the front. Other display technologies, such as the transflexive Pixel Qi screen found on the OLPC $100 laptop, might photocopy better, but might also be incompatible with the iPad's touch-screen.

So what can iPad owners do? There are a few apps that support printing, though none seems to be ideal. You can e-mail stuff (including a screen-grab) to a PC or Mac and print from that. Or you can simply try to do without printing.

This is all very silly, but it does raise a wider point. The iPad can't print directly (yet) and it doesn't work out of the box until it's been docked with a PC or Mac running iTunes. It is, despite all its cleverness, still a companion device for a "proper" computer. If Apple wants the iPad and its successors to be taken seriously as alternatives to existing desktops and laptops, rather than occasional adjuncts, then those things will have to change.

iPad may have the media hype, but the sales volume is still in the Mac
Apple sells estimated 1.4M Macs in US to capture 8% market share

Jensen Comment
And Windows 7 hardly gets noticed in the media for its nearly 100 million units of sales to mostly happy customers (at least happier than with previous Windows versions).
"Microsoft's Unsung Success:  Windows 7 is a Smash Hit," by Daniel Lyons, Newsweek, April 12, 2010, Page 22 ---

"Apple Confirms iPad Wi-Fi Problems; Try These Fixes," by Samara Lynn, PC Magazine, April 6, 2010 ---

The Apple iPad has enjoyed a successful launch, with over 300,000 units moved over a single weekend, but there appears to be a dark cloud hanging over Cupertino's wonder-tablet. Apple's support forum is being bombarded by user complaints centering on the iPad's inability to maintain a full, steady Wi-Fi connection.

Athread entitled "Weak Wifi Pages" already has over 10,000 views – remarkable since it's only been 48 hours since the official iPad launch. Here are a couple of user statements:
I have also noticed very weak wifi signal in my 16GB iPad. Even when standing in front of the wlan router the signal fluctuates from strong to very weak. The router has very strong signals as every other computer here has full signal strength, even 20-30 meters from the route[r].


Let me add my voice to the throng. I'm getting one or two bars on my iPad in rooms where my iPhone, iPod touch, both Macbook Pros, Apple TV and Playstation all get full service.

Users are speculating that the weak signal strength may be caused by poor placement of the Wi-Fi antenna; others ponder if the problems are the symptoms of a software issue. The latter appears to be the culprit evidenced by the fact that most users on the forum who are running completely Apple-based networks are not having the same issue:

I noticed that this was happening at my mother in law's with the ActionTec Verizon FiOS router. However, here at my house, where Time Capsule and Airport Extreme rule the house, I have 0 problems.


No problem here either, my wireless network is run by apple devices too.


Yet there are also grumblings about weak signals from those using Apple's Airport Extreme routers.

Another issue being reported is the iPad's continuous request for re-authentication to a secured wireless router, even after a successful, initial connection to it.

Apple Weighs In:

On Monday, Apple posted a Knowledge Base article, pertaining to these issues. Not only does the article make suggestions for a remedy, it gives legitimacy to the fact that Apple considers this a very real issue. The article states that having a third-party Wi-Fi router that supports both the 2.4-GHz and 5-GHz bands may be subject to a connectivity problem. It suggests that users can setup different SSID's for each band's network and to ensure that each network uses the same security type (WEP, WPA or WPA2.)

What You Can Do:

If you're an early adopter experiencing connectivity issues there are a few things you can do to until Apple comes up with a more definitive explanation and fix for this problem:



This is surely the so-called pea in the princess' mattress, at least where the iPad's launch is concerned. It's hard to know where the blame lies at this time. While it's understandable that Apple is bearing the brunt of the complaints for their device's perceived connectivity issues, the problems could very well be an issue with third-party router vendors not releasing or pushing out firmware updates in time for the iPad's release. Here's hoping for a true fix from router vendors and/or Apple in the immediate future. In the meanwhile, try the tips above, and let us know if they helped you.


Learning to Live with Windows 7 and Office 2007

First you might check some of Stanley Zarowin’s “Technology Q&A” helpers in the monthly free issues of the Journal of Accountancy ---
Stanley is a really cool helper. And you can send him email questions.
In the April 2010 issue he shows how to fix corrupted Office 2007 files.

A listing of some of Stanley’s most recent tips is available at
There are quite a few tips about Office 2007 and Windows 7

Create Your Own Lookalike Office 2003 Toolbar and Add It to the Ribbon ---

Here are some other techie helpers that I’ve never tried myself:

Note the links in the table on the left.

The free tutorial videos do not necessarily answer you question, but you might check on some of them for other tips.
It may be helpful to search for available YouTube tutorials on Office 7
For example, there are some PowerPoint 2007 tutorials:

Tutorial 1 --- http://www.youtube.com/watch?v=OnWU7e3Wim8

Tutorial 2 --- http://www.youtube.com/watch?v=d_8wu0OW7XE

Tutorial 3 --- http://www.youtube.com/watch?v=bhI2BQeLCek

Tutorial 4 --- http://www.youtube.com/watch?v=5nPwqkTr-Bk

Tutorial 5 --- http://www.youtube.com/watch?v=B4mfWlnDC3Q

There are tons of other free videos for PowerPoint, Excel, Word, etc.

I’ve never watched the tutorials that come with the Office 2007 package.
Please let me know which ones of these are the most helpful. 

-----Original Message-----
From: AECM, Accounting Education using Computers and Multimedia [mailto:AECM@LISTSERV.LOYOLA.EDU] On Behalf Of Jerry L. Turner Sent: Thursday, April 08, 2010 10:04 PM
Subject: Re: Embarrassingly stupid question about PowerPoint 2007 masters

I highly recommend downloading the free Office 2010 Beta.


It's very stable and cleans up a lot of 2007 issues. It also adds some new features that are very helpful. A vast improvement over 2007. Right now, I have 2003, 2007 and 2010 all on the same drive (just in case) and they don't interfere with one another, but I use 2010 exclusively.

Jerry Turner
The University of Memphis

April 10, 2010 reply from Bender, Ruth [r.bender@CRANFIELD.AC.UK]

Thanks to everyone who replied to this – here is the solution (to the PowerPoint Slide Sorter problem).

First of all, you have to understand that Microsoft in their wisdom think that this is a Good feature of the program! They actually designed it in, which makes me think it unlikely that anyone at Microsoft has ever been a lecturer….

See http://support.microsoft.com/kb/93224 9.

Now, this is what I did:

In Slide Sorter view [which may not be necessary] I went into Insert and Header & Footer. I then clicked on the Footer box, which brought up the existing footer text. I edited that text, and hit Apply to All.

This changed it all to wording I wanted. I then went into Slide Master and moved the Footer box from the middle of the slide master (its default position on my slides) to the extreme left. This applied itself to all of the slide pack, and so got it into the place I wanted.

Hurrah! Ruth

Bob Jensen's technology bookmarks are at

A Nobel Laureate Talks About the 4% "Rule" in Personal Finance
Many retirees are advised to follow the 4% rule for managing spending and investing. William F. Sharpe and his co-authors argue that following this advice can lead to overpayments and surpluses. To avoid these pitfalls, retirees also have to have a clear idea of how much risk they are willing to take.
Stanford Graduate School of Business News, April 2010 ---

Concept Maps

The Theory Underlying Concept Maps and How to Construct and Use Them

Concept Maps --- http://en.wikipedia.org/wiki/Concept_maps

Concept Mapping Software --- http://www.trinity.edu/rjensen/000aaa/thetools.htm

Description: Concept mapping (a method of brainstorming) is a technique for visualizing the relationships between concepts and creating a visual image to represent the relationship.  Concept mapping software serves several purposes in the educational environment.  One is to capture the conceptual thinking of one or more persons in a way that is visually represented.  Another is to represent the structure of knowledge gleaned from written documents so that such knowledge can be visually represented.  In essence, a concept map is a diagram showing relationships, often between complex ideas.  With new mapping software such as the open source Cmap ( http://www.cmap.ihmc.us/download/ ), concepts are easily represented with images (bubbles or pictures) called concept nodes, and are connected with lines that show the relationship between and among the concepts.  In addition, the software allows users to attach documents, diagrams, images other concept maps, hypertextual links and even media files to the concept nodes.  Concept maps can be saved as a PDF or image file and distributed electronically in a variety of ways including the Internet and storage devices.


"The Theory Underlying Concept Maps and How to Construct and Use Them." by Joseph D. Novak & Alberto J. Cañas, Florida Institute for Human and Machine Cognition Pensacola Fl, 32502 --- http://cmap.ihmc.us/Publications/ResearchPapers/TheoryCmaps/TheoryUnderlyingConceptMaps.htm

Concept maps are graphical tools for organizing and representing knowledge. They include concepts, usually enclosed in circles or boxes of some type, and relationships between concepts indicated by a connecting line linking two concepts. Words on the line, referred to as linking words or linking phrases, specify the relationship between the two concepts. We define concept as a perceived regularity in events or objects, or records of events or objects, designated by a label. The label for most concepts is a word, although sometimes we use symbols such as + or %, and sometimes more than one word is used. Propositions are statements about some object or event in the universe, either naturally occurring or constructed. Propositions contain two or more concepts connected using linking words or phrases to form a meaningful statement. Sometimes these are called semantic units, or units of meaning. Figure 1 shows an example of a concept map that describes the structure of concept maps and illustrates the above characteristics.

Another characteristic of concept maps is that the concepts are represented in a hierarchical fashion with the most inclusive, most general concepts at the top of the map and the more specific, less general concepts arranged hierarchically below. The hierarchical structure for a particular domain of knowledge also depends on the context in which that knowledge is being applied or considered. Therefore, it is best to construct concept maps with reference to some particular question we seek to answer, which we have called a focus question. The concept map may pertain to some situation or event that we are trying to understand through the organization of knowledge in the form of a concept map, thus providing the context for the concept map.

Another important characteristic of concept maps is the inclusion of cross-links. These are relationships or links between concepts in different segments or domains of the concept map. Cross-links help us see how a concept in one domain of knowledge represented on the map is related to a concept in another domain shown on the map. In the creation of new knowledge, cross-links often represent creative leaps on the part of the knowledge producer. There are two features of concept maps that are important in the facilitation of creative thinking: the hierarchical structure that is represented in a good map and the ability to search for and characterize new cross-links.

A final feature that may be added to concept maps is specific examples of events or objects that help to clarify the meaning of a given concept. Normally these are not included in ovals or boxes, since they are specific events or objects and do not represent concepts.

Concept maps were developed in 1972 in the course of Novak’s research program at Cornell where he sought to follow and understand changes in children’s knowledge of science (Novak & Musonda, 1991). During the course of this study the researchers interviewed many children, and they found it difficult to identify specific changes in the children’s understanding of science concepts by examination of interview transcripts. This program was based on the learning psychology of David Ausubel (1963; 1968; Ausubel et al., 1978). The fundamental idea in Ausubel’s cognitive psychology is that learning takes place by the assimilation of new concepts and propositions into existing concept and propositional frameworks held by the learner. This knowledge structure as held by a learner is also referred to as the individual’s cognitive structure. Out of the necessity to find a better way to represent children’s conceptual understanding emerged the idea of representing children’s knowledge in the form of a concept map. Thus was born a new tool not only for use in research, but also for many other uses.

Psychological Foundations of Concept Maps

The question sometimes arises as to the origin of our first concepts. These are acquired by children during the ages of birth to three years, when they recognize regularities in the world around them and begin to identify language labels or symbols for these regularities (Macnamara, 1982). This early learning of concepts is primarily a discovery learning process, where the individual discerns patterns or regularities in events or objects and recognizes these as the same regularities labeled by older persons with words or symbols. This is a phenomenal ability that is part of the evolutionary heritage of all normal human beings. After age 3, new concept and propositional learning is mediated heavily by language, and takes place primarily by a reception learning process where new meanings are obtained by asking questions and getting clarification of relationships between old concepts and propositions and new concepts and propositions. This acquisition is mediated in a very important way when concrete experiences or props are available; hence the importance of “hands-on” activity for science learning with young children, but this is also true with learners of any age and in any subject matter domain.

Continued in article

"Using Cmap Tools to Create Concept Diagrams for Accounting," by Rick Lillie, AAA Commons --- http://commons.aaahq.org/posts/6d0b8c8402
There are many comments following this entry on the AAA Commons

activity type:
Using Cmap Tools to Create Concept Diagrams for Accounting Classes
delivery method:
author name:
IHMC (Institute for Human and Machine Cognition)
This teaching tip explains how to use Cmap Tools, a concept mapping software program, to create concept maps.  Concept maps provide a way to visually present complex concepts and rules.  Research suggests that NetGen students are visually oriented.  If true, concept maps should prove to be a useful way to present accounting concepts and rules to today's NetGen accounting students.

Attached to this posting is a Cmap diagram that I created for my ACCT 574 Intermediate Accounting class.

course type:
Intermediate Accounting

Also see   http://www.drlillie.com/Investments.jpg

April 9, 2010 replies from Paul Fisher and Steven Hornik [shornik@BUS.UCF.EDU]

  • Paul gave me permission to serve up his Excel file at

    His explanation is below.

    Bob Jensen 

    -----Original Message-----
    From: AECM, Accounting Education using Computers and Multimedia [mailto:AECM@LISTSERV.LOYOLA.EDU
    On Behalf Of Fisher, Paul
    Sent: Friday, April 09, 2010 1:13 PM
    Subject: Re: The Theory Underlying Concept Maps and How to Construct and Use Them


    Here are some examples from my classes. Three types of graphics are generally recognized. Concept maps, mind maps, and graphic organizers, but they all require the same type of mental discipline. I encourage my students to use EXCEL because it is familiar and will probably always be accessible to them. The other programs for mapping are pretty amazing, but there is the extra layer of "learning" the program. I would also suggest that graphics are becoming a larger part of successful practitioners and institutionally we neglect to sufficiently expose our students to these skills.


    -----Original Message-----

    From: AECM, Accounting Education using Computers and Multimedia [mailto:AECM@LISTSERV.LOYOLA.EDU
    On Behalf Of Steven Hornik
    Sent: Friday, April 09, 2010 10:06 AM

    Subject: Re: The Theory Underlying Concept Maps and How to Construct and Use Them

    If anyone would like to see some of the concept maps my students create (these are the best of the best) click this link:


    I have my students use IHMC Concept maps, its free and a pretty nice tool for creating maps, here's the link if you want to explore. And as far as Statement of Retained Earnings, I couldn't agree more. It seems textbook authors (or at least mine) try to make things simple, but the simple way ends up being harder as they progress further in the book.

    Anyway here is the link: http://cmap.ihmc.us/



    Dr. Steven Hornik
    University of Central Florida
    Dixon School of Accounting
    Second Life: Robins Hermano
    yahoo ID: shornik

    April 10 reply from Australia's Jim Richards

    From: AECM, Accounting Education using Computers and Multimedia [mailto:AECM@LISTSERV.LOYOLA.EDU] On Behalf Of James Richards
    Sent: Friday, April 09, 2010 10:22 PM
    Subject: Re: The Theory Underlying Concept Maps and How to Construct and Use Them

    I am not sure what Steve’s students use but 2 free ones I have used are VUE and CMaps.  My personal preference is VUE but I am sure that there are others who prefer CMaps.

    Jim Richards
    Phone (Home): (08) 9249 6874
    Phone (Mobile): 0419-172-100

    Bob Jensen's threads on Concept Maps ---

    Includes Panel Member Tom Hood from the Maryland Society of CPAs
    "DigitalNow 2009 Panel Discussion with Clay Shirky - Part 2 of 12," YouTube ---

    The Worst Made Cars on the Road
    The Worst Made Cars on the Road, According to Consumer Reports, Are Mostly Expensive and Most Come from Two Manufacturing Companies ---

    Is Our IT Future in the Clouds?

    April 15, 2010 message from John Anderson [jcanderson27@COMCAST.NET]

    Francine and Scott,

    I am not trying to cast either one of you as a straw man, but I have a very strong point-of-view about many CISA's immediately writing-off anything they can condemn as being Cloud-related.

    Although I know today that 99.9% of all IT Auditors (CISA's) would say "Nothing in the Cloud is safe" ... and therefore this is the current conventional wisdom about Cloud Security, I feel potentially we have a flat earth society becoming all too comfortable with that pat answer these CISA's dispense all too readily.

    However, with 75% of Microsoft's Engineers and Programmers currently working on Cloud-related Applications, this one-size-fits-all response you are receiving is going to have to change.  In my opinion many IT Auditors

    (CISA's) are resisting the Cloud as it doesn't fit their existing Governance Models, but if we don't solve these problems, every IT auditor in the country will be steamrolled very soon!

    Here is the best Cloud Security overview article I have found to date: --- Click Here

    The term "balanced" isn't really appropriate, but I guess it is a pretty realistic assessment of where we are currently at in this area at this time.

    The article is right on the money about the reticence of some Cloud Providers in sharing their SAS 70's as I have a company which will not send me their SAS 70, but they want me to get behind their product!

    The dirty little secret is that unless you are looking at a Trophy Target like a Fidelity Investments or an Intelligence Organization, a lot of Commercial IT Security has chinks in its armor.  Therefore, taking an entity's data from the converted closet/Server Room and transferring it to a

    24/7 monitored and hardened Cloud Computer Center with redundancy and a stand-by hot Recovery Site with continuous and accessible offsite encrypted backup is often a major step forward!  After having attended many meetings with CISA's who are vehemently opposed to the Cloud, at least part of this opposition is due to the fear that this major step will leave them behind!

    Naturally if the Data Center site is off-shore and you are not certain of the validity of the SAS 70 or other appraisal, these are additional concerns.

    The irony is that higher we set the bar for IT Security the easier it will be to justify outsourcing this security for most small installations currently supporting some small IT Support Teams.  Naturally to make this new world possible, the people holding the SAS 70's will have to have the gumption to send them out to clients.

    Finally, the client will have to have the SAS 70 (or its evolving replacement document) competently reviewed in order to see that the Controls discussed are adequate to cover the risks present.

    Whenever I receive this response from one of my fellow CISA's I always do them the favor of asking them what area concerns them most in their specific Risk Assessment.  If they then persist in using the term "the Cloud" ... smile and slowly sidle away!

    Best Regards!


     John Anderson, CPA, CISA, CISM, CGEIT, CITP Financial & IT Business Consultant
    14 Tanglewood Road
    Boxford, MA 0192


    978-887-0623   Office
    978-837-0092   Cell
    978-887-3679   Fax


    Jensen Comment
    Cloud Computing --- http://en.wikipedia.org/wiki/Cloud_Computing

    The cloud is already here for some CPA firms.
     "Mike Braun Takes Paperless Accounting into the Cloud:  Intacct CEO reports performance gains of 50% at CPA firms," Journal of Accountancy, July 2009 ---

    Microsoft Cloud Services --- Click Here

    "Are Business School Students Under Too Much Pressure?" by Louis Lavelle, Business Week, March 31, 2010 ---

    Bloomberg is reporting today that the young man who leaped to his death from the Empire State Building yesterday (May 30) was a Yale junior, Cameron Dabaghi. His death follows six suicides at Cornell since September, including three in the last six weeks.

    In the immediate aftermath of the most recent deaths at Cornell, campus police there have posted officers at the bridges that span Ithaca’s famous gorges, and several other schools have begun taking precautions against a “suicide contagion.” The Harvard Crimson is reporting that University Health Services is educating students on how to help depressed peers. Boston University has undertaken similar efforts. And at the University of Pennsylvania, Bill Alexander, interim director of counseling and psychological services, told the Daily Pennsylvanian: “We are just checking and rechecking the system to make sure we don’t get rusty or complacent.”

    All the recent deaths involved undergraduates, and the explanations offered by assorted experts have run the gamut, but one of the big ones was the high-pressure atmosphere of the Ivy League. True enough, I suppose, but it occurs to me that if any student group is subject to serious, debilitating pressure it’s not undergrads…it’s graduate students, particularly graduate business students.

    Think about it. If you’re reading this blog you probably have shelled out something close to $300,000 for a top-notch education (including forgone salary) and you’re under intense pressure to find a job that will make it all worthwhile—a job that right now may be a figment of your imagination. When you entered your program, you were out of school for five years or more, and suddenly you’re knee-deep in advanced math, business jargon, and bad study habits. At some schools all the first years might stand around singing Kumbaya, but let’s face it, the atmosphere at many top schools (for jobs, internships, even classes) is one of intense, even cutthroat competition.

    All of which raises the question: how do you deal with the pressure? Are mental health issues like depression—and yes, suicide—a big concern at business school? And is enough being done to help students? The suicides at Cornell are clearly a wake-up call. But what can be done to help students as they struggle with issues like these?

    Jensen Comment
    We should of course seek solutions, but I don't believe in watering down academic standards. Also, many of the pressures come from outside the academy such as competition for a job opening, employer recruiting focus on grade averages, and stress upon graduate admission test scores to get into top MBA programs and doctoral programs.

    The U.S. Labor Department's new ruling that bans unpaid internships will only increase stress. Unpaid internships enabled students with lower grade averages to both get on-the-job experience and to prove their employment merits beyond their grade records.

    Bob Jensen's threads on higher education controversies are at

    "Distance Education's Rate of Growth Doubles at Community Colleges," by Helen Miller, Chronicle of Higher Education, April 13, 2010

    Distance education is growing quickly at community colleges, according to the results of a study published by the Instructional Technology Council. For the 2008-9 academic year, enrollment in distance learning at community colleges grew 22 percent over the 2007-8 academic year, up from a growth rate of 11 percent in the previous year.

    The Instructional Technology Council, which is affiliated with the American Association of Community Colleges, conducted its annual survey by e-mail and received responses from 226 community colleges. The 22 percent growth from 2007-8 to 2008-9 is somewhat higher than the 17-percent growth that the Sloan Consortium noted for all distance education from fall 2007 to fall 2008 in a recent report. Overall enrollment in higher education grew less than 2 percent during that time.

    Fred Lokken, associate dean for the Truckee Meadows Community College WebCollege and author of the technology-council report, said he thinks that one reason distance education has grown more quickly at community colleges than it has in general is because community colleges are more enthusiastic about it than universities are.

    Most respondents cited the economic downturn as the main reason for growth in online enrollment, and other respondents said that the growth was typical or was a result of new enrollment efforts. Community-college enrollment has increased in general with the downturn, and Mr. Lokken said that online courses are particularly appealing to people who are job hunting.

    “They now see the online classes giving them the greatest flexibility, given the crises they’re facing their lives,” Mr. Lokken said.

    The survey also found that for administrators, the greatest challenge in distance learning was a lack of support staff needed for training and technical assistance. In regard to faculty, the administrators who responded to the survey said, workload issues were the biggest obstacle. For students, the institutions' greatest challenge was preparing them to take classes online.

    When distance education first became common about 10 years ago, completion rates for online courses were about 50 percent, but survey findings indicate that they are now up to 72 percent. For face-to-face learning, completion rates are only a little higher, at 76 percent.

    Mr. Lokken will present the survey findings on April 18 at the American Association of Community Colleges' annual convention in Seattle.

    Bob Jensen's threads on distance education and training alternatives ---

    "Minnesota Businessman Petters Gets 50 Years for $3.7 Billion Ponzi Scheme," by  Brian Bakst and Steve Karnowski, April 9, 2010 ---

    Bob Jensen's threads on Ponzi frauds ---

    What's is the difference between a John Meriwether hedge fund and a Larry King marriage?

    Larry King flamed out seven times whereas John's hedge funds have flamed out only twice, but far more spectacular than any Larry King divorce..

    "Long Term Capital Management Again? Wow John Meriwether Has a Short Memory," by Dave Manuel, Simoleon Sense, April 14, 2010 ---


    In October of 2009, multiple news organizations reported that John Meriwether, formerly of Salomon Brothers/LTCM/JWM Partners, would be forming his third hedge fund.

    Now, this wouldn’t normally be big news, but it is when you consider that Meriwether’s two previous hedge funds both flamed out, one of which was in spectacular fashion.

    John Meriwether founded LTCM (Long-Term Capital Management) in 1994. This fund, which included famous bond traders (John Meriwether), two Nobel Memorial Prize winners (Robert C. Merton and Myron Scholes) and a Vice Chairman of the Federal Reserve (David Mullins), was an instant success due to the incredible collection of talent that comprised the fund’s team of partner

    Bob Jensen's threads on the spectacular Long Term Capital Management Trillion Dollar Bet that nearly brought down Wall Street ---


    Images are from Bankruptcy Visuals Produced by Lynn M LoPucki (for educational purposes only, I recommend ordering the large size poster for your wall)
    "Visualizing The Bankruptcy Process: Chapter 7, Chapter 11, Chapter 13," Simoleon Sense, April 15, 2010 ---

    Jensen Comment
    I think it is ironic that this article is dated on the date taxes are due to the IRS for individuals.

    Bankruptcy seems to be only slightly more complicated than a Raptor's SPE formed by Andy Fastow for Enron ---

    2010 Found Math Gallery --- http://www.maa.org/FoundMath/FMgallery10.html

    50 Great Examples of Data Visualization ---

    Bob Jensen's threads on visualization of multivariate data (including faces) ---


    Joe Hoyle predicts Accounting Lite in place of Accounting Full Brew revisions of accounting programs across the U.S., Teaching Financial Accounting Blog, April 8, 2010  --- http://joehoyle-teaching.blogspot.com/2010/04/more-predictions.html

    Jensen Comment
    A few things run counter to Professor Hoyle's predictions. Firstly, U.S. accounting education programs will face huge pressures to add more IFRS as the CPA Examination adds more IFRS. Secondly, there are increased pressures to teach more intense auditing standards, particularly PCAOB rulings. Thirdly, there are a whole lot of new technology topics to teach, particularly XBRL

    We may see a shift toward building accounting topics into business, MIS, and finance courses. I would applaud this move.

    From the Scout Report on April 16, 2010


  • StatPlanet Map Maker 2.2 --- http://www.sacmeq.org/statplanet/

     Interested in making a map? Well, StatPlanet may be just the ticket for first-timers who would like to do just that. The application is an interactive data visualization and mapping tool used by a range of international organizations and universities for a variety of purposes.

    Visitors can use data on over 250 world development indicators to create interactive maps, graphs, and charts. The program also contains an extensive help file and a tutorial. The installed version is compatible with computers running Windows 95 and newer, and the web-based version requires Adobe Flash Player (version 9) and supports Windows, Mac, and Linux platforms.

    Sonogram 3.0 --- http://www.christoph-lauer.de/Homepage/Sonogram.html

    Scholars of speech will appreciate this helpful application created by German developer Christoph Lauer at the German Research Center for Artificial Intelligence. Visitors can use the program and its visualization features to look at sound spectrums and other technical aspects of speech.

    This version is compatible with computers running Windows, Mac OS-X, and Linux operating systems. Java and Java 3D are also required.

     "Tattoo for tacos" deal is revived by a San Francisco eatery Free Tacos for the Price of a Tattoo http://online.wsj.com/article/SB10001424052702304370304575151861646999610.html?mod=WSJ_hpp_sections_smallbusiness 

    Casa Sanchez restaurant offers customers free tacos for life if they get a tattoo of their logo

    San Francisco: The Mission http://www.sfgate.com/neighborhoods/sf/mission/ 

    Founding of the Mission Dolores http://www.sfmuseum.org/hist5/misdolor.html 

    The Cambridge World History of Food: Mexico and Highland Central America http://www.cambridge.org/us/books/kiple/mexico.htm 

    Tattoos: The Ancient and Mysterious History http://www.smithsonianmag.com/history-archaeology/tattoo.html

    Free online textbooks, cases, and tutorials in accounting, finance, economics, and statistics --- http://www.trinity.edu/rjensen/ElectronicLiterature.htm#Textbooks

    Education Tutorials

    2010 Found Math Gallery --- http://www.maa.org/FoundMath/FMgallery10.html

    Bob Jensen's threads on general education tutorials are at http://www.trinity.edu/rjensen/Bookbob2.htm#EducationResearch

    Engineering, Science, and Medicine Tutorials

    University of California: Sustainable Agriculture Research and Education Program --- http://sarep.ucdavis.edu/index.htm

    Exploratorium's Origins: From Jungle to Lab: The Study of Life's Complexity --- http://www.exploratorium.edu/origins/belize-london/index.html


    Accounting Education News, April 15, 2010 ---

  • Federal regulations cost a whopping $1.187 trillion last year in compliance burdens on Americans. That’s the finding of a new report, Ten Thousand Commandments: An Annual Snapshot of the Federal Regulatory State, from the Competitive Enterprise Institute that examines the costs imposed by federal regulations.

    “Trillion-dollar deficits and regulatory costs in the trillions are both unsettling new developments for America,” said report author, Clyde Wayne Crews, CEI Vice President for Policy. “It is sobering to note how both dwarf the initial $150 billion ‘stimulus package’ of early 2008.”

    The costs of federal regulations often exceed the benefits, yet receive little official scrutiny from Congress. The report urges Congress to step up and take responsibility as lawmakers to review and roll back economically harmful regulations. “Rolling back regulations would constitute the deregulatory stimulus that the U.S. economy needs,” said Crews.

    Among the report’s findings:
    • 3,503 new regulations took effect last year. The burden of government is heavier than ever.
    • How much does government cost? Government is spending $3.518 trillion of our money and imposing another $1.187 trillion dollars in the form of regulatory compliance costs.
    • How much of our economic output should be eaten by regulatory costs? Regulatory costs now absorb 8.3 percent of the U.S. gross domestic product.
    • What's the federal government's total share of the economy? Regulations + spending combined puts the federal government's share of the economy at over 30 percent.
    • Regulations cost more than the income tax.
    • New rules that cost at least $100 million increased by 13 percent between 2007 and 2008.

    The report urges reforms to make the regulatory costs more transparent and accountable to the people, including annual “report cards” on regulatory costs and benefits, and congressional votes on significant agency rules before they become binding.

    Read the report: Ten Thousand Commandments: An Annual Snapshot of the Federal Regulatory State

  • Bob Jensen's threads on free online science, engineering, and medicine tutorials are at --- http://www.trinity.edu/rjensen/Bookbob2.htm#Science

    Social Science and Economics Tutorials

    OECD Factblog --- https://community.oecd.org/community/factblog?view=overview

    OECD Factbook eXplorer --- http://stats.oecd.org/oecdfactbook/

    African Development Bank Group --- http://www.afdb.org/en/

    American Abroad Media [Real Player, iTunes] http://www.americaabroadmedia.org/

    American RadioWorks: Bridge to Somewhere http://americanradioworks.publicradio.org/features/infrastructure/

    Exploratorium's Origins: From Jungle to Lab: The Study of Life's Complexity --- http://www.exploratorium.edu/origins/belize-london/index.html

    Education Today: The OECD Perspective ---

    Bob Jensen's threads on Economics, Anthropology, Social Sciences, and Philosophy tutorials are at http://www.trinity.edu/rjensen/Bookbob2.htm#Social

    Law and Legal Studies

    National Portrait Gallery: The Struggle for Justice [Flash Player] --- http://npg.si.edu/exhibit/struggle/index.html

    National Portrait Gallery: Thomas Paine --- http://www.npg.si.edu/exhibit/paine/

    Bob Jensen's threads on law and legal studies are at http://www.trinity.edu/rjensen/Bookbob2.htm#Law

    Math Tutorials

    2010 Found Math Gallery --- http://www.maa.org/FoundMath/FMgallery10.html

    Bob Jensen's threads on free online mathematics tutorials are at http://www.trinity.edu/rjensen/Bookbob2.htm#050421Mathematics

    History Tutorials

    Delaware Notes (various historical themes, including poetry and literature) --- http://dspace.udel.edu:8080/dspace/handle/19716/4445 

    Milwaukee Repertory Theater Photographic History --- http://www4.uwm.edu/libraries/digilib/milrep/index.cfm 

    Nettleton Civil War Letters at the Electronic Text Center --- http://etext.virginia.edu/civilwar/nettleton/

    C-SPAN: American History TV --- http://c-span.org/Series/American-History-TV.aspx 

    National Portrait Gallery: The Struggle for Justice [Flash Player] --- http://npg.si.edu/exhibit/struggle/index.html

    National Portrait Gallery: Thomas Paine --- http://www.npg.si.edu/exhibit/paine/

    Chicago Urban League Photos --- http://collections.carli.illinois.edu/cdm4/index_uic_cul.php?CISOROOT=/uic_cul

    Chicago History Museum [Flash Player] http://blog.chicagohistory.org/ 

    Richard Throssel Photographs --- http://digitalcollections.uwyo.edu:8180/luna/servlet/ahc-throssel~1~1 

    Exploratorium's Origins: From Jungle to Lab: The Study of Life's Complexity --- http://www.exploratorium.edu/origins/belize-london/index.html

    Pilgrimage and Buddhist Art [Flash Player] http://pilgrimage.asiasociety.org/

    A cleverly-constructed timeline on the history of the world's great religions --- http://www.mapsofwar.com/images/Religion.swf

    Tattoos: The Ancient and Mysterious History http://www.smithsonianmag.com/history-archaeology/tattoo.html

    Bob Jensen's threads on history tutorials are at http://www.trinity.edu/rjensen/Bookbob2.htm#History

    Also see http://www.trinity.edu/rjensen/ElectronicLiterature.htm  

    Language Tutorials

    Bob Jensen's links to language tutorials are at http://www.trinity.edu/rjensen/Bookbob2.htm#Languages

    Music Tutorials


    Bob Jensen's threads on free music tutorials are at http://www.trinity.edu/rjensen/Bookbob2.htm#050421Music

    Writing Tutorials

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

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

    April 9, 2010

    April 10, 2010

    April 12, 2010

    April 13, 2010

    April 14, 2010

    April 15, 2010

    April 16, 2010

    April 17, 2010

    April 19, 2010


    Forwarded by Maureen

    How to get to Heaven from Ireland

    I was testing children in my Dublin Sunday school class to see if they understood the concept of getting to heaven.

    I asked them, 'If I sold my house and my car, had a big garage sale and gave all my money to the church, would that get me into heaven?'

    'NO!' the children answered.

    'If I cleaned the church every day, mowed the garden, and kept everything tidy, would that get me into heaven?'

    Again, the answer was 'NO!' By now I was starting to smile.

    'Well, then, if I was kind to animals and gave sweets to all the children, and loved my husband, would that get me into heaven?'

    Again, they all answered 'NO!' I was just bursting with pride for them.

    I continued, 'Then how can I get into heaven?' A six year-old boy shouted out:


    Voters pick dead man for mayor over the incumbent in Tracy City, Tennessee ---

    Jensen County
    In some counties in Texas it could've been the graveyard voters that pushed the dead candidate over the top.

    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/

    Shielding Against Validity Challenges in Plato's Cave ---

    What went wrong in accounting/accountics research?  ---

    The Sad State of Accountancy Doctoral Programs That Do Not Appeal to Most Accountants ---


    Bob Jensen's threads on accounting theory ---

    Tom Lehrer on Mathematical Models and Statistics ---

    Systemic problems of accountancy (especially the vegetable nutrition paradox) that probably will never be solved ---


    World Clock --- http://www.peterussell.com/Odds/WorldClock.php
    Facts about the earth in real time --- http://www.worldometers.info/

    Interesting Online Clock and Calendar --- http://home.tiscali.nl/annejan/swf/timeline.swf
    Time by Time Zones --- http://timeticker.com/
    Projected Population Growth (it's out of control) --- http://geography.about.com/od/obtainpopulationdata/a/worldpopulation.htm
             Also see http://users.rcn.com/jkimball.ma.ultranet/BiologyPages/P/Populations.html
    Facts about population growth (video) --- http://www.youtube.com/watch?v=pMcfrLYDm2U
    Projected U.S. Population Growth --- http://www.carryingcapacity.org/projections75.html
    Real time meter of the U.S. cost of the war in Iraq --- http://www.costofwar.com/ 
    Enter you zip code to get Census Bureau comparisons --- http://zipskinny.com/
    Sure wish there'd be a little good news today.

    Free (updated) Basic Accounting Textbook --- search for Hoyle at

    CPA Examination --- http://en.wikipedia.org/wiki/Cpa_examination
    Free CPA Examination Review Course Courtesy of Joe Hoyle --- http://cpareviewforfree.com/

    Rick Lillie's education, learning, and technology blog is at http://iaed.wordpress.com/

    Accounting News, Blogs, Listservs, and Social Networking ---

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

    Some of Bob Jensen's Tutorials

    Accounting program news items for colleges are posted at http://www.accountingweb.com/news/college_news.html
    Sometimes the news items provide links to teaching resources for accounting educators.
    Any college may post a news item.

    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

    Many useful accounting sites (scroll down) --- http://www.iasplus.com/links/links.htm


    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

    Some Accounting History Sites

    Bob Jensen's Accounting History in a Nutshell and Links --- http://www.trinity.edu/rjensen/theory01.htm#AccountingHistory

    Accounting History Libraries at the University of Mississippi (Ole Miss) --- http://www.olemiss.edu/depts/accountancy/libraries.html
    The above libraries include international accounting history.
    The above libraries include film and video historical collections.

    MAAW Knowledge Portal for Management and Accounting --- http://maaw.info/

    Academy of Accounting Historians and the Accounting Historians Journal ---

    Sage Accounting History --- http://ach.sagepub.com/cgi/pdf_extract/11/3/269

    A nice timeline on the development of U.S. standards and the evolution of thinking about the income statement versus the balance sheet is provided at:
    "The Evolution of U.S. GAAP: The Political Forces Behind Professional Standards (1930-1973)," by Stephen A. Zeff, CPA Journal, January 2005 --- http://www.nysscpa.org/cpajournal/2005/105/infocus/p18.htm
    Part II covering years 1974-2003 published in February 2005 --- http://www.nysscpa.org/cpajournal/2005/205/index.htm 

    A nice timeline of accounting history --- http://www.docstoc.com/docs/2187711/A-HISTORY-OF-ACCOUNTING

    From Texas A&M University
    Accounting History Outline --- http://acct.tamu.edu/giroux/history.html

    Bob Jensen's timeline of derivative financial instruments and hedge accounting ---

    History of Fraud in America --- http://www.trinity.edu/rjensen/415wp/AmericanHistoryOfFraud.htm
    Also see http://www.trinity.edu/rjensen/Fraud.htm



    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