Tidbits on June 11, 2013
Bob Jensen at Trinity University

Set 3 of My Favorite Lupine Photographs
http://www.cs.trinity.edu/rjensen/Tidbits/Lupine/Set03/LupineSet03.htm

More of Bob Jensen's Pictures and Stories
http://www.trinity.edu/rjensen/Pictures.htm

Tidbits on June 11, 2013
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/

The Cult of Statistical Significance: How Standard Error Costs Us Jobs, Justice, and Lives ---
http://www.cs.trinity.edu/~rjensen/temp/DeirdreMcCloskey/StatisticalSignificance01.htm

How Accountics Scientists Should Change: 
"Frankly, Scarlett, after I get a hit for my resume in The Accounting Review I just don't give a damn"
http://www.cs.trinity.edu/~rjensen/temp/AccounticsDamn.htm
One more mission in what's left of my life will be to try to change this
http://www.cs.trinity.edu/~rjensen/temp/AccounticsDamn.htm 

Stanford Encyclopedia of Philosophy --- http://plato.stanford.edu/

"100 Websites You Should Know and Use (updated!)," by Jessica Gross, Ted Talk, August 3, 2007 ---
http://blog.ted.com/2007/08/03/100_websites_yo/

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

Video:  The Operating Room of the  Future ---
http://www.youtube.com/embed/IfJemqkby_0?rel=0

A Coke Cola Add Produced by the Mechanical Engineering Department at Purdue University ---
http://www.youtube.com/watch?v=KEBJmZL8G1E

Ayn Rand --- http://en.wikipedia.org/wiki/Ayn_Rand
The Outspoken Ayn Rand Interviewed by Mike Wallace (1959) ---
http://www.openculture.com/2013/06/the_outspoken_ayn_rand_interviewed_by_mike_wallace.html

Mathematics --- http://en.wikipedia.org/wiki/Mathemati
Does Math Objectively Exist, or Is It a Human Creation? A New PBS Video Explores a Timeless Question ---
http://www.openculture.com/2013/06/does_math_objectively_exist_or_is_it_a_human_creation.html

The orangutan and the hound dog ---
http://www.wimp.com/orangutandog/
If you give an orangutan a candy bar it will often break it in half and give back one of the pieces.

Dumb Inventions in History (some are not so dumb) ---
http://xfinity.comcast.net/slideshow/news-dumbinventions/1/

Award Winning Wildlife Video (very peaceful) ---
http://www.youtube.com/watch_popup?v=BUOQ_yPW_0s

Panhandler party in NYC --- https://www.youtube.com/watch?v=47e3vjA_4uc

Buzz Aldrin and Thomas Dolby Geek Out and Sing “She Blinded Me With Science” --- Click Here
http://www.openculture.com/2013/06/buzz_aldrin_and_thomas_dolby_geek_out_and_sing_she_blinded_me_with_science.html

Philosopher Alain de Botton’s Top Tips for Super Hot Sex ---
http://www.openculture.com/2013/05/philosopher_alain_de_bottons_top_tips_for_super_hot_sex_.html

Incredible Power of Concentration --- http://www.flixxy.com/the-incredible-power-of-concentration-miyoko-shida.htm#.UZvPdU3n-73

Occupied Territory in Europe --- http://www.youtube.com/embed/A3YQANdvvbY

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

Taps (beautiful) --- http://www.flixxy.com/trumpet-solo-melissa-venema.htm

Thank You America (slide show) --- Click Here

Stravinsky’s The Rite of Spring, Visualized in a Computer Animation for Its 100th Anniversary ---
http://www.openculture.com/2013/05/stravinskys_the_rite_of_spring_visualized.html

The Cliburn Competition After Van ---
http://www.npr.org/blogs/deceptivecadence/2013/06/05/188938009/the-cliburn-competition-after-van

Music from the 50s --- http://www.youtube.com/watch_popup?v=sDc0ID6PJeg&feature=youtu.be

Landfill Harmonic Orchestra (all instruments are made from trash) --- http://www.youtube.com/watch_popup?v=UJrSUHK9Luw

Bach’s Brandenburg Concerto #4, Visualized by the Great Music Animation Machine --- Click Here
http://www.openculture.com/2013/05/bachs_brandenburg_concerto_4_visualized_by_the_great_music_animation_machine.html

Pakistani Orchestra Plays Eastern-Flavored Version of REM’s “Everybody Hurts” ---
http://www.openculture.com/2013/04/pakistani_musicians_play_amazing_version_of_dave_brubecks_jazz_classic_take_five.html

Duke Ellington’s Symphony in Black, Starring a 19-Year-old Billie Holiday ---
http://www.openculture.com/2013/05/duke_ellingtons_isymphony_in_blacki_starring_a_19-year-old_billie_holiday.html

Minnesota nurse-anesthetists (waking up is hard to do) --- http://nottotallyrad.blogspot.com/2009/11/waking-up-is-hard-to-do.html

Wagner at 200 --- http://www.wagner200.co.uk/

The Self-Help Guide To Wagner --- http://www.npr.org/2008/05/29/90286740/the-self-help-guide-to-wagner

Leonard Bernstein Conducts Beethoven’s 9th in a Classic 1979 Performance ---
http://www.openculture.com/2013/06/leonard_bernstein_conducts_beethovens_9th.html

Web outfits like Pandora, Foneshow, Stitcher, and Slacker broadcast portable and mobile content that makes Sirius look overpriced and stodgy ---
http://www.businessweek.com/technology/content/mar2009/tc20090327_877363.htm?link_position=link2

Pandora (my favorite online music station) --- www.pandora.com
TheRadio (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 (with commercials) --- www.pandora.com 

Bob Jensen's threads on nearly all types of free music selections online ---
http://www.trinity.edu/rjensen/Music.htm

Bob Jensen listens to music free online (with commercials) --- http://www.slacker.com/ 

Bob Jensen's threads on nearly all types of free music selections online ---
http://www.trinity.edu/rjensen/Music.htm

Photographs and Art

Take a 3D Virtual Tour of the Sistine Chapel, St. Peter’s Basilica and Other Art-Adorned Vatican Spaces ---
http://www.openculture.com/2013/05/take_a_3d_virtual_tour_of_the_sistine_chapel_st_peters_basilica_.html

Cultural & Academic Films --- http://www.archive.org/details/culturalandacademicfilms

Betty Parsons Gallery Records and Personal Papers (art history) ---
http://www.aaa.si.edu/collections/betty-parsons-gallery-records-and-personal-papers-7211

Berlin Street Scenes Beautifully Caught on Film (1900-1914) ---
http://www.openculture.com/2013/06/berlin_street_scenes_beautifully_caught_on_film_1900-1914.html

32 Photos That Will Make Your Stomach Drop ---
http://www.buzzfeed.com/peggy/these-photos-will-make-your-stomach-drop

How The Vietnamese Remember The Vietnam War [PHOTOS] ---
http://www.businessinsider.com/american-military-history-in-hanoi-vietnam-photos-2013-5

The Beauty of Space Photography ---
http://www.openculture.com/2013/05/the_beauty_of_space_photography.html

A Beautiful Australian Lake Is One Of Earth's Last Untouched Waterways ---
http://www.businessinsider.com/australias-blue-lake-is-untouched-by-climate-change-2013-6

Israel --- http://www.youtube.com/embed/tLgdb6r0MQ4?rel=0

Classic Illustrated Zoologies and Related Works, 1550-1900 ---
http://digitalgallery.nypl.org/nypldigital/explore/dgexplore.cfm?topic=science&col_id=183

Canadian Centre for Architecture --- http://www.cca.qc.ca/en

Bob Jensen's threads on history, literature and art ---
http://www.trinity.edu/rjensen/Bookbob2.htm#History

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

Hear Sylvia Plath Read Fifteen Poems From Her Final Collection, Ariel, in 1962 Recording --- Click Here
http://www.openculture.com/2013/05/hear_sylvia_plath_read_fifteen_poems_from_her_final_collection_ariel_in_1962_recording.html

Free Electronic Literature --- http://www.trinity.edu/rjensen/ElectronicLiterature.htm
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 June 11, 2013
http://www.trinity.edu/rjensen/tidbits/2013/TidbitsQuotations061113.htm      

U.S. National Debt Clock --- http://www.usdebtclock.org/
Also see http://www.brillig.com/debt_clock/

Peter G. Peterson Website on Deficit/Debt Solutions ---
http://www.pgpf.org/

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

Can bluebirds get Asperger Syndrome?

This is absolutely true.
During most of the daylight hours this spring a bright blue bird with an orange breast, yeah a bluebird, pecks at the big window beside my desk. The cute little bugger is beginning to scratch the glass.

When I hold my finger behind the glass he pecks at my finger.

When I hide in the dining room where he cannot see me he continues to peck at the window beside my desk. I don't think he things I'm competing for the affections of the soon-to-be mother of his children.

When I tape a tissue inside the glass where he pecks he ignores the tissue. If I tape the tissue outside the glass he simply moves down a bit and continues to peck the glass.

I've been putting bird food beside my little rental house where his mate is sitting on eggs. She eats the food but the male prefers pecking at my window in lieu of eating.

My questions are:
What in the world does he want and how can I keep him from scratching my window?
 

Is he after a more favorable lease on my little house where he's raising what will soon to be brood for the third year in that house?

I'm beginning to think he's developed a mental health problem.

He used to perch beside my desk now and then in prior years, but this is the first year he has a pecking-on-window obsession.

Dena, bless her heart, had the following Audubon Society link forwarded to me
"I have a bird banging against my window. How do I make it stop? ---
http://birds.audubon.org/faq/i-have-bird-banging-against-my-window-how-do-i-make-it-stop

Hi Ken,
 

Just as I was about to try some of the solutions proposed to me, the problem stopped. My window pecking bluebird male as become a henpecked bluebird male who now spends his energy going to and from the birdhouse in search of twigs.
 

I don't think the eggs have been laid yet, but the male and female are busily building their nest inside the birdhouse.
 

My clue as to what possibly happened was forwarded by Dena. I think it has everything to do with hormones. In the height of the mating season he is filled to the brim with male hormones and protects his territory with like the male moose up here becomes aggressive in October.
 

But a short time after the bluebird matings (around two weeks of lingering hormones as far as I can tell when he was pecking at my window) the hormone-effect fades and the fatherhood instinct takes over when he begins to spend more time preparing his home for the new eggs.
 

Here's the link to the Audubon Society  file that Dena sent to me.:
 

"I have a bird banging against my window. How do I make it stop? ---
http://birds.audubon.org/faq/i-have-bird-banging-against-my-window-how-do-i-make-it-stop

Fortunately my tenant simply pecked at my window all day long rather than crash into it at full speed. I now will be patient and wait until his T levels dwindle.
 

Thanks,
 

Bob

*********************

Hi Coleen,

Years ago when was at the University of Maine my neighbors said I could keep the pigeons from taking over if I hung a dead pigeon on the bird feeder. My neighbor gave me a dead pigeon. Did not work in the least.

Up here we have too many obnoxious crows. I thought about hanging a dead crow in front of the window to discourage the bluebird from pecking at my window. That might've worked, but I don't really know how to get a dead crow. I don't like guns and would never put poison out.

You probably know that a flock of crows is called a "murder of crows" as featured once in a John Grisham mystery novel (that was made into a great movie). I think if I hung a dead crow on my window my deck would be inundated with a murder of crows.

In any case the testosterone wore off my little bluebird fella. I now have a very hen-pecked bluebird male who spends his days helping his mate build a nest inside the birdhouse. And he will almost certainly devote his days to feeding his mate and her babies when the time comes.

Good to hear from you.

Bob

 

"A Time Traveler's Journey Through Education Technology," Center for Digital Education, May 29, 2013 ---
http://www.centerdigitaled.com/news/A-Time-Travelers-Journey-Through-Education-Technology.html

Bob Jensen's threads on education technology ---
http://www.trinity.edu/rjensen/000aaa/0000start.htm

List of common misconceptions --- http://en.wikipedia.org/wiki/List_of_common_misconceptions
Note all the footnotes.

To this we might add that Franciscan friar Luca Pacioli is not the father of accounting who wrote an accounting book originating the double-entry system called Summa de Arithmetica Geometria Proportionalita in 1494. This book Summa is an algebra book that uses double entry accounting equation as an algebra illustration. Double-entry bookkeeping existed for hundreds of years before 1494 and has unknown origins that are suspected to be Persian.

"A Brief History of Double Entry Book-keeping (10 Episodes) ," BBC Radio ---
http://www.bbc.co.uk/programmes/b00r401p

New Products from Corning:  Gorilla Glass and Willow Glass

Every November I break my back lifting a Plexiglas monstrosity up to the back deck and covering the French doors in our bedroom. The purpose is to stop drafts during our cold winters.

I'm ready for Willow Glass when it hits the market --- Click Here
http://www.technologyreview.com/view/515921/cornings-gorilla-glass-is-coming-to-cars-next/?utm_campaign=newsletters&utm_source=newsletter-daily-all&utm_medium=email&utm_content=20130611

Why a $1 million retirement nest egg just isn't enough unless a nearby soup kitchen is not available
"For Retirees, a Million-Dollar Illusion," by Jeff Sommer, The New York Times, June 8, 2013 --- Click Here
http://www.nytimes.com/2013/06/09/your-money/why-many-retirees-could-outlive-a-1-million-nest-egg.html?ref=business&_r=1&pagewanted=all&

¶ In 1953, when “How to Marry a Millionaire” was in movie theaters, $1 million bought the equivalent of $8.7 million today. Now $1 million won’t even buy an average Manhattan apartment or come remotely close to paying the average salary of an N.B.A. basketball player.

¶ Still, $1 million is more money than 9 in 10 American families possess. It may no longer be a symbol of boundless wealth, but as a retirement nest egg, $1 million is relatively big. It may seem like a lot to live on.

¶ But in many ways, it’s not.

¶ Inflation isn’t the only thing that’s whittled down the $1 million. The topsy-turvy world of today’s financial markets — particularly, the still-ultralow interest rates in the bond market — is upending what many people thought they understood about how to pay for life after work.

¶ “We’re facing a crisis right now, and it’s going to get worse,” said Alicia Munnell, director of the Center for Retirement Research at Boston College. “Most people haven’t saved nearly enough, not even people who have put away $1 million.”

¶ For people close to retirement, the problem is acute. The conventional financial advice is that the older you get, the more you should put into bonds, which are widely considered safer than stocks. But consider this bleak picture: A typical 65-year-old couple with $1 million in tax-free municipal bonds want to retire. They plan to withdraw 4 percent of their savings a year — a common, rule-of-thumb drawdown. But under current conditions, if they spend that $40,000 a year, adjusted for inflation, there is a 72 percent probability that they will run through their bond portfolio before they die.

¶ Suddenly, that risk-free bond portfolio is looking risky. “The probabilities are remarkably grim for retirees who insist on holding only bonds in the belief that they are safe,” says Seth J. Masters, the chief investment officer of Bernstein Global Wealth Management, a Manhattan-based firm, which ran these projections for Sunday Business. “Because we live in this world we tend to think of it as ‘normal,’ but from the standpoint of financial market history, it’s not normal at all,” Mr. Masters said. “And that’s very clear when you look at fixed-income returns.”

¶ Several rounds of intervention by the Federal Reserve and other central banks, aimed at stimulating a moribund economy, have helped to suppress rates, and so has low inflation. Low rates have led to cheaper mortgages and credit cards, helping to balance family budgets.

¶ But for savers, low rates have been a trial. The fundamental problem is that benchmark Treasury yields have been well below 4 percent since early in the financial crisis. That creates brutal math: if your portfolio’s income is below 4 percent, you can’t withdraw 4 percent annually, and add inflation adjustments, without depleting that portfolio over time.

¶ And with rising life expectancies, many people will have a lot of time: the average 65-year-old woman today can be expected to live to 86, a man to 84. One out of 10 people who are 65 today will live past 95, according to projections from the Social Security Administration.

¶ “If you’re invested only in bonds and you’re withdrawing 4 percent, plus inflation, your portfolio will decline,” said Maria A. Bruno, senior investment analyst at Vanguard. “That’s why we recommend that most people hold some equities. And why it’s important to be flexible.” In some years, investors may need to withdraw less than 4 percent, she said, and in some years they can take more.

¶ Clearly, such flexibility depends on individual circumstances. Billionaires can afford to be very flexible: just 2 percent of a $1 billion portfolio is still $20 million. With economizing, even a big spender should be able to scrape by on that. But $20,000 — the cash flow from a $1 million portfolio at 2 percent — won’t take you very far in the United States today.

¶ And if you’re not close to being a millionaire — if you’re starting, say, with $10,000 in financial assets — you’ve got very little flexibility indeed. Yet $10,890 is the median financial net worth of an American household today, according to calculations by Edward N. Wolff, an economics professor at New York University. (He bases this estimate on 2010 Federal Reserve data, which he has updated for Sunday Business according to changes in relevant market indexes.)

¶ A millionaire household lives in elite territory, even if it no longer seems truly rich. Including a home in the calculations, such a family ranks in the top 10.1 percent of all households in the United States, according to Professor Wolff’s estimates. Excluding the value of a home, a net worth of $1 million puts a household in the top 8.1 percent. Yet even such families may have difficulty maintaining their standard of living in retirement.

¶ “The bottom line is that people at nearly all levels of the income distribution have undersaved,” Professor Wolff said. “Social Security is going to be a major, and maybe primary, source of income for people, even for some of those close to the top.”

¶ Professor Munnell said that in addition to relying on Social Security, which she called “absolutely crucial, even for people with $1 million,” other options include saving more, spending less, working longer and tapping home equity for living expenses. “There aren’t that many levers we can use,” she said. “We have to consider them all.”

¶ THE bond market has always been a forbidding place for outsiders, but making some sense of it is important for people who rely on bond income.

¶ Low bond yields have been a nightmare for many investors, but that’s not the only issue. Today’s market rates aren’t stable. Steve Huber, portfolio manager at T. Rowe Price, said, “Current yields are an anomaly when you consider where rates have been over the last decade or more.”

¶ Rates are expected to rise. While that will eventually mean more income for bond buyers, it will create a host of problems. Already, the market has been rattled by speculation that after years of big bond-buying, the Fed may soon begin to taper its appetite. In May, a half-point climb in the yield of 10-year Treasury notes produced the biggest monthly bond market losses in nine years. (Yields and prices move in opposite directions.) Yet yields remain extraordinarily low on a historical basis. The yield on the benchmark 10-year Treasury note is just under 2.2 percent, compared with more than 6.5 percent, on average, since 1962, according to quarterly Bloomberg data.

¶ And bond investing is likely to remain challenging for years to come. Investors may face a double-whammy — low yields now and the prospect of significant losses as yields rise. On Friday, after the Labor Department reported that the unemployment rate edged up to 7.6 percent from 7.5 percent, yields rose further, amid uncertainty about the Fed’s intentions.

¶ Despite this market instability, bonds tend to be the investment of choice as people retire, because they throw off steady income. But as the projections from Bernstein Global Wealth Management suggest, over-reliance on bonds leads to financial quandaries.

¶ These projections, based on proprietary market and economic forecasts and portfolio analyses, as well as on standard actuarial and tax data, estimate future probabilities for investors. That’s a quixotic task at best, intended to illustrate possible outcomes rather than to provide precise forecasts, said Mr. Masters at Bernstein.

¶ Still, they are worrisome. Consider again the 65-year-old couple who are starting to draw down $1 million in savings this year: if they withdrew 3 percent, or $30,000, a year, rather than that standard rate of 4 percent, inflation-adjusted, there is still a one-in-three chance that they will outlive their money, under current market conditions.

¶ There are ways to improve these outcomes, but they have their own hazards. Adding stocks to a portfolio is an obvious counterbalance. And there is now a broad consensus among asset managers and academics that stocks have an unusually high likelihood of outperforming bonds over the next decade. That was the finding of a recent study by two economists at the Federal Reserve Bank of New York.

¶ The Bernstein projections concur that adding stocks to a portfolio reduces the risk of outliving your savings. But it also increases the risk of big losses.

¶Continued in article

"Golden Years Tainted As Retirement Savings Dwindle," NPR, June 9, 2013 ---
http://www.npr.org/2013/06/09/190140220/golden-years-tainted-as-retirement-savings-dwindle

This is another reason why financial literacy should be a general education requirement in every college ---
http://www.trinity.edu/rjensen/HigherEdControversies.htm#FinancialLiteracy

Bob Jensen's personal finance helpers ---
http://www.trinity.edu/rjensen/Bookbob1.htm#InvestmentHelpers

The Meaning of Life
"How We Spend Our Days Is How We Spend Our Lives: Annie Dillard on Presence Over Productivity," by Maria Popova, Brain Pickings, June 7, 2013 ---
http://www.brainpickings.org/index.php/2013/06/07/annie-dillard-the-writing-life-1/

Jensen Comment
What I would add to this essay is that life has its seasons. How we prefer to spend our lives depends heavily upon life's season. In spite of the aches and pains the late seasons of life are possibly the best seasons of life. I recall that when we bought our first house in the country outside of Okemos, Michigan. The home had beautiful age-old maple trees, many of which were split or hollowed out at the base. I hired a cement truck to come to the house to fill those hollows with concrete in an effort to make those trees live at least as long as me.

In my old age in the White Mountains of New Hampshire we have some age-old maple trees that are split or hollowed out at the base. I don't bother to fill their hollows with concrete because I figure it will not take much effort to make them live longer than me.

My point is that things we are passionate in the sensational seasons of our lives mellow in later seasons. We pleasure in our mellowed passions and memories in place of being down in the parades.

The meaning of life is dynamic and not a fixed constant.

Things we don't do in the latter seasons of life ---
https://www.youtube.com/watch_popup?v=A6XUVjK9W4o

"20 Completely Ridiculous College Courses Being Offered At U.S. Universities," by Michael, The Economic Collapse, June 5th, 2013 ---
http://theeconomiccollapseblog.com/archives/20-completely-ridiculous-college-courses-being-offered-at-u-s-universities

Jensen Comment
I know that we should not judge a book, film, or course by it's cover. But I question the wisdom of pushing some traditional courses out of the curriculum for these questionable courses that were probably designed to prop up faltering enrollments in departments losing their enrollments to more career-oriented departments like accounting, business, pre-med, and nursing.

Then again if lots of PowerPoint slides showing Lady Gaga in her underwear really are signs of the decay in civilization then maybe there is something important about learning more about this decay.

I'd love to see the grading distributions in these courses?

June 8, 2013 reply from Ruth Bender

Actually, if you ignore the titles and look at the content, some of these look quite interesting. If done properly, you'd be taking a case and generalising into theory, to understand more about a subject such as language or philosophy. I think one might be able to teach/learn a lot that way.

Regards,
Ruth Bender
Cranfield School of Management UK

June 8, 2013 reply from Bob Jensen

Hi Ruth,

I agree with your conclusion although I think there's a bit of enrollment selling in the course titles.

Bob

How to Electronically Sign Documents Without Printing and Scanning Them --- Click Here
http://www.howtogeek.com/164668/how-to-electronically-sign-documents-without-printing-and-scanning-them/?utm_source=newsletter&utm_medium=email&utm_campaign=030613

Financial Facts Database
"College Reality Check:  The net price is what you actually pay. It’s not the sticker price set by the college." Chronicle of Higher Education, May 2013 ---
http://collegerealitycheck.com/

Jensen Comment
This site is filled with data, including graduation rates and job outcomes for graduates.

It took less that a month to discover this New York Times essay was bull crap.

"NYT Magazine Blows One," by John Warner, Inside Higher Ed, June 3, 2013 ---
http://www.insidehighered.com//blogs/just-visiting/nyt-magazine-blows-one 

Can You Answer The Question That A 12-Year Old Just Nailed To Win The National Geographic Bee?
http://www.businessinsider.com/12-year-old-wins-geography-bee-2013-5

"Seven Ways to Increase the Risk of Being Denied Tenure," by Harvard's Glenn Cohen ---
https://docs.google.com/file/d/0Bx6Von5RNu-hMnlJV3N3TXcwWDg/edit?pli=1

How to Decrease the Risk of Being Denied Tenure by Bob Jensen ---
http://www.trinity.edu/rjensen/TheoryTenure.htm
(with a reply about tenure publication point systems from Linda Kidwell)

"7 Reasons To Switch To Firefox, The Browser With A Conscience," by Nicole Nguyen, ReadWriteWeb, June 7, 2013 ---
http://readwrite.com/2013/06/07/7-reasons-to-switch-to-firefox-the-browser-with-a-conscience

"Facebook, One (one sorry) Year Later: What Really Happened in the Biggest IPO Flop Ever," The Atlantic, May 2013 ---
http://www.theatlantic.com/business/archive/2013/05/facebook-one-year-later-what-really-happened-in-the-biggest-ipo-flop-ever/275987/

Microsoft Confirms Return Of The Start Button ---
http://readwrite.com/2013/05/30/microsoft-confirms-return-of-the-start-button

Jensen Comment
I have high hopes that with ubiquitous computing innovations we will also get a start button for our students, our spouses, our children, and ourselves.

Free MBA Degree at the University of Iowa:  Just Submit the Winning PowerPoint File

"Iowa’s Latest MBA Admissions Gimmick: The $38,000 PowerPoint Deck," Geoff Gloeckler, Bloomberg Businessweek, June 4, 2013 ---
http://www.businessweek.com/articles/2013-06-04/iowas-latest-mba-admissions-gimmick-the-38-000-powerpoint-deck

Jensen Comment
It might be interesting to develop a thread on alternative themes for this PowerPoint contest. For example, I like the idea of a theme based upon a technical question that tests the students skills at research and critical thinking. It probably should be a theme that students will be exposed to in the curriculum of the MBA program.

"Data Won the Election. Now Can It Save the World? Data scientist Rayid Ghani helped persuade voters to reëlect President Obama. Now he’s using big data to create a groundswell of social good," by Ted Greenwald, MIT's Technology Review, May 29, 2013 ---
http://www.technologyreview.com/businessreport/big-data-gets-personal/

"Women fall behind men at the top because they don’t put in enough hours," by Marina Krakovsky, Quartz, May 20, 2013 ---
http://qz.com/85404/women-fall-behind-men-at-the-top-because-they-dont-put-in-enough-hours/

Jensen Comment
Please don't shoot the messenger.

This research was conducted by a doctoral student and her faculty advisor in the  Graduate School of Business at Stanford University. The findings are consistent with earlier findings about women physicians.

Hypothesized reasons female doctors earn less than male physicians ---
http://thegrindstone.com/career-management/study-female-doctors-paid-much-less-than-their-male-counterparts-991/
What I would like to see is whether there is a significantly higher ratio of males to females in the highest paying medical careers. For example, do women tend to avoid those specialties taking the longest time to complete slave-driving residencies (such as neurosurgery)? Do women tend to avoid those specialties requiring more strength and endurance such as orthopedics? A friend who is a physician tells me this is the case, but I've not investigated the data.

Having said this, it should be noted that there are significant variances in these findings. My own female physician is one of the hardest working physicians I've ever seen. She works what seems to be 12-hour days on average 24/7. She's never been married and to my knowledge only has a relationship with her work. I also know a number of female professors who work about at the same pace.

Women Comprise 45% of the Graduating MBA Class at Wharton ---
http://www.businessweek.com/articles/2013-05-23/b-school-commencement-2013-nbcs-andrea-mitchell

History and Professionalism of Women ---
http://www.trinity.edu/rjensen/bookbob2.htm#Women

Darrell Duffie: Big Risks Remain In the Financial System
A Stanford theoretician of financial risk looks at how to fix the "pipes and valves" of modern finance
Stanford Graduate School of Business, May 2013
Click Here
http://www.gsb.stanford.edu/news/headlines/darrell-duffie-big-risks-remain-financial-system?utm_source=Stanford+Business+Re%3AThink&utm_campaign=edfd4f11fb-Stanford_Business_Re_Think_Issue_Thirteen5_17_2013&utm_medium=email&utm_term=0_0b5214e34b-edfd4f11fb-70265733&ct=t%28Stanford_Business_Re_Think_Issue_Thirteen5_17_2013%29

. . .

In March, Duffie and the Squam Lake Group proposed a dramatic new restriction on executive pay at “systemically important” financial institutions. Duffie argues that top bank executives still have lopsided incentives to take excessive risks. The proposal: Force them to defer 20 percent of their pay for five years, and to forfeit that money entirely if the bank’s capital sinks to unspecified but worrisome levels before the five years is up.

“On most issues,” Duffie said, “the banks would be glad to see me go away.”

Jensen Comment
Squam Lake and its 30 islands is in the Lakes Region of New Hampshire --- http://en.wikipedia.org/wiki/Squam_Lake
It is better known as "Golden Pond" after Jane Fonda, her father (Henry) and Katherine Hepburn appeared in the Academy Award winning movie called "On Golden Pond" that was filmed on Squam Lake. Professor Duffie now has some "golden ideas" for finance reforms.

eFix Fixes Every Error, Every Crash and Every Freeze:  Specializing In 100% Windows OS Repair ---
http://www.efix.com/lp/nhome/index.php?tracking=howtogeek-sc&banner=direct&adgroup=direct&ads_name=direct&keyword=direct

Jensen Warning
I did not verify these claims or this product's reputation. Use eFix at your own risk. If it sounds to good to be true it might be. However, if I acquire a stubborn malware infestation, eFix is an alternative that I might seriously look into.

On May 23, 2013 the eFix link was the first item listed in the How-to-Geek daily newsletter. How-to-Geek is a pretty reliable technical service ---
http://www.howtogeek.com/

Bob Jensen's threads on computer and networking security ---
http://www.trinity.edu/rjensen/ecommerce/000start.htm#SpecialSection

10+ Useful System Tools Hidden in Windows --- Click Here
http://www.howtogeek.com/164484/10-useful-system-tools-hidden-in-windows/?utm_source=newsletter&utm_medium=email&utm_campaign=300513

"20 Things We Wish Someone Had Told Us At Graduation," by Aimee Groth and Max Nisen, Business Insider, May 25, 2013 ---
http://www.businessinsider.com/business-insider-advice-for-college-grads-2013-5

Jensen Comment
Firstly, all 20 things are commonly mentioned in graduation speeches.

Secondly, this advice is coming mostly from people who have attained some measure of success. These journalists did not report advice from homeless people, graduates still having minimum wage McJobs, and graduates still living with their parents because of lack of success in finding employment.

Thirdly, for every graduate who bypassed the job market and successfully started out as an entrepreneur there are perhaps a thousand who are homeless or still living with mom and dad.

Fourthly, advice should be given about commonly-available jobs that become extremely tedious and boring over a 50-year career. For example, 50 years from now do you still want to be cleaning teeth as a dental hygienist? Or do you really want to fix teeth for 50 years as a dentist.

Lastly, these journalists did not interview those graduates who were sexually assaulted while spending a year in a developing country that should be visited cautiously with common sense. Sadly, the same can be said for enlisting in the USA military, and you don't have to leave the USA to be sexually assaulted.

Closing Comment
In elementary school teachers commonly ask students to stand up and explain what their parents do for a living. If young kids at that age can explain what their parents do for a living they probably should be advised to seek other career tracks when they eventually graduates. Most of the really exciting careers are not easily explained by a seven year old kid.

Bob Jensen's threads on careers ---
http://www.trinity.edu/rjensen/Bookbob1.htm#careers

"HARD TIMES:  COLLEGE MAJORS, UNEMPLOYMENT AND EARNINGS," by Anthony E. Carnivale, Georgetown University, May 2013 ---
http://www9.georgetown.edu/grad/gppi/hpi/cew/pdfs/HardTimes.2013.2.pdf

Jensen Comment
I'm somewhat dubious of the data in this study. For example, the attribution of $43,000 to accounting graduates is inconsistent with other findings of over $50,000 per year starting salaries in the years under study ---
http://www.naceweb.com/salary-survey-data/?referal=research&menuID=71&nodetype=4

I suspect that in virtually all disciplines the outcomes are skewed by the variances in the size and quality of the colleges and universities under study.

Unlike engineering, there is a wide variation in accounting jobs ranging from low-paying clerical jobs to higher-paying professional jobs. Similarly in finance, jobs vary from low-paid bank tellers to Wall Street bond sellers earning six figures.

"Advice on Life and Creative Integrity from Calvin and Hobbes Creator Bill Watterson," by Maria Popova, Brain Pickings, May 20, 2013 ---
http://www.brainpickings.org/index.php/2013/05/20/bill-watterson-1990-kenyon-speech/

Jensen Comment
This tidbit has some excellent cartoons.

50 Common Misquotations --- http://www.ritholtz.com/blog/2013/05/50-common-misquotations/

"Don’t Go Back to School: How to Fuel the Internal Engine of Learning," by Maria Popova, Brain Pickings, May 13, 2013 ---
http://www.brainpickings.org/index.php/2013/05/13/dont-go-back-to-school-kio-stark/

“The present education system is the trampling of the herd,” legendary architect Frank Lloyd Wright lamented in 1956. Half a century later, I started Brain Pickings in large part out of frustration and disappointment with my trampling experience of our culturally fetishized “Ivy League education.” I found myself intellectually and creatively unstimulated by the industrialized model of the large lecture hall, the PowerPoint presentations, the standardized tests assessing my rote memorization of facts rather than my ability to transmute that factual knowledge into a pattern-recognition mechanism that connects different disciplines to cultivate wisdom about how the world works and a moral lens on how it should work. So Brain Pickings became the record of my alternative learning, of that cross-disciplinary curiosity that took me from art to psychology to history to science, by way of the myriad pieces of knowledge I discovered — and connected — on my own. I didn’t live up to the entrepreneurial ideal of the college drop-out and begrudgingly graduated “with honors,” but refused to go to my own graduation and decided never to go back to school. Years later, I’ve learned more in the course of writing and researching the thousands of articles to date than in all the years of my formal education combined.

So, in 2012, when I found out that writer Kio Stark was crowdfunding a book that would serve as a manifesto for learning outside formal education, I eagerly chipped in. Now, Don’t Go Back to School: A Handbook for Learning Anything is out and is everything I could’ve wished for when I was in college, an essential piece of cultural literacy, at once tantalizing and practically grounded assurance that success doesn’t lie at the end of a single highway but is sprinkled along a thousand alternative paths. Stark describes it as “a radical project, the opposite of reform … not about fixing school [but] about transforming learning — and making traditional school one among many options rather than the only option.” Through a series of interviews with independent learners who have reached success and happiness in fields as diverse as journalism, illustration, and molecular biology, Stark — who herself dropped out of a graduate program at Yale, despite being offered a prestigious fellowship — cracks open the secret to defining your own success and finding your purpose outside the factory model of formal education. She notes the patterns that emerge:

Continued in article

The Self-Help Guide To Wagner --- http://www.npr.org/2008/05/29/90286740/the-self-help-guide-to-wagner

Google Glass --- http://en.wikipedia.org/wiki/Google_Glass

"The Porn Industry Has Already Dreamed Up Awesome Ideas For Google Glass," by Dylan Love, Business Insider, May 25, 2013 ---
http://www.businessinsider.com/google-glass-porn-2013-5

Less Awesome Ideas for Google Glass

• Add receipts to your accounting and expense management apps via Glass ---
  http://saasmarkets.com/saas-and-glass-5-ways-cloud-based-apps-could-be-used-with-google-glass-for-business/
   
• Google's Glass Guidelines Provide Clues to Future Bank Apps --- Click Here
  http://www.americanbanker.com/issues/178_74/google-s-glass-guidelines-provide-clues-to-future-bank-apps-1058415-1.html
   
• As if all that wasn’t enough, Google Glass comes with yet another, even more important feature: lifebits, the ability to record video of the people, places, and events around you, at all times ---
  http://creativegood.com/blog/the-google-glass-feature-no-one-is-talking-about/
   
• There are almost unlimited applications yet to be developed by educators and researchers. See
  http://en.wikipedia.org/wiki/Google_Glass#Applications_.28Glassware.29

Bob Jensen's threads on education technology ---
http://www.trinity.edu/rjensen/000aaa/0000start.htm

Bob Jensen's threads on Tools and Tricks of the Trade ---
http://www.trinity.edu/rjensen/000aaa/thetools.htm

How to Migrate Your Google Account to a New One --- Click Here
http://www.howtogeek.com/148036/how-to-migrate-your-google-account-to-a-new-one/?utm_source=newsletter&utm_medium=email&utm_campaign=220513

Jensen Comment
This may be especially useful when abrupt changes take place in your life such as a change of employer or graduation from college.

Windows 8 at its best
"Microsoft Makes Fun Of The iPad In Its Best Windows 8 Ad Yet," by Jay Yarrow, Business Insider, May 22, 2013 ---
http://www.businessinsider.com/microsoft-makes-fun-of-the-ipad-in-new-windows-8-ad-2013-5

"Green Light for Competency-Based Ed at Capella," Inside Higher Ed, May 23, 2013 ---
http://www.insidehighered.com/quicktakes/2013/05/23/green-light-competency-based-ed-capella

Jensen Comment
I anticipate that a lot of for-profit universities will be following Capella's lead on this. However, the in recent years the lead has been taken by public universities like Western Governor's University, the University of Wisconsin, and the University of Akron. Also early non-profit competency-based universities include the University of Southern New Hampshire and the Chartered School of Accouancy masters program in Western Canada.

Bob Jensen's threads on competency-based programs in accredited universities ---
http://www.trinity.edu/rjensen/Assess.htm#ConceptKnowledge

Seven Top Articles (Week Ending May 24, 2013) from MIT's Technology Review --- Click Here
http://www.technologyreview.com/view/515341/seven-must-read-stories-week-ending-may-24-2013/?utm_campaign=newsletters&utm_source=newsletter-daily-all&utm_medium=email&utm_content=20130527

Question
What is most surprising about this mathematics discovery?

Answer
That the researcher is over 50 years old and has been relatively unknown for his entire career. In mathematics it is more common for youth to make such discoveries or for such discoveries to be made by well known mathematicians.

"Unknown Mathematician Proves Elusive Property of Prime Numbers," by Erica Klarreic, Wired Science, May 20, 2013 ---
http://www.wired.com/wiredscience/2013/05/twin-primes/all/

On April 17, a paper arrived in the inbox of Annals of Mathematics, one of the discipline’s preeminent journals. Written by a mathematician virtually unknown to the experts in his field — a 50-something lecturer at the University of New Hampshire named Yitang Zhang — the paper claimed to have taken a huge step forward in understanding one of mathematics’ oldest problems, the twin primes conjecture.

Editors of prominent mathematics journals are used to fielding grandiose claims from obscure authors, but this paper was different. Written with crystalline clarity and a total command of the topic’s current state of the art, it was evidently a serious piece of work, and the Annals editors decided to put it on the fast track.

Just three weeks later — a blink of an eye compared to the usual pace of mathematics journals — Zhang received the referee report on his paper.

“The main results are of the first rank,” one of the referees wrote. The author had proved “a landmark theorem in the distribution of prime numbers.”

Rumors swept through the mathematics community that a great advance had been made by a researcher no one seemed to know — someone whose talents had been so overlooked after he earned his doctorate in 1991 that he had found it difficult to get an academic job, working for several years as an accountant and even in a Subway sandwich shop.

“Basically, no one knows him,” said Andrew Granville, a number theorist at the Université de Montréal. “Now, suddenly, he has proved one of the great results in the history of number theory.”

Mathematicians at Harvard University hastily arranged for Zhang to present his work to a packed audience there on May 13. As details of his work have emerged, it has become clear that Zhang achieved his result not via a radically new approach to the problem, but by applying existing methods with great perseverance.

Continued in article

"Hadoop: What It Is And How It Works," by Brian Proffitt, ReadWriteWeb, May 23, 2013 ---
http://readwrite.com/2013/05/23/hadoop-what-it-is-and-how-it-works 

You can't have a conversation about Big Data for very long without running into the elephant in the room: Hadoop. This open source software platform managed by the Apache Software Foundation has proven to be very helpful in storing and managing vast amounts of data cheaply and efficiently.

But what exactly is Hadoop, and what makes it so special? Basically, it's a way of storing enormous data sets across distributed clusters of servers and then running "distributed" analysis applications in each cluster.

It's designed to be robust, in that your Big Data applications will continue to run even when individual servers — or clusters — fail. And it's also designed to be efficient, because it doesn't require your applications to shuttle huge volumes of data across your network.

Here's how Apache formally describes it:

The Apache Hadoop software library is a framework that allows for the distributed processing of large data sets across clusters of computers using simple programming models. It is designed to scale up from single servers to thousands of machines, each offering local computation and storage. Rather than rely on hardware to deliver high-availability, the library itself is designed to detect and handle failures at the application layer, so delivering a highly available service on top of a cluster of computers, each of which may be prone to failures.

Look deeper, though, and there's even more magic at work. Hadoop is almost completely modular, which means that you can swap out almost any of its components for a different software tool. That makes the architecture incredibly flexible, as well as robust and efficient.

Continued in article

"Security Surveillance Cameras," by Richard Posner, The Becker-Posner Blog, May 23, 2013 ---
http://www.becker-posner-blog.com/2013/05/security-surveillance-camerasposner.html

"The Internet, Surveillance Cameras, and Misuse of Big Data," by Gary Becker, The Becker-Posner Blog, May 23, 2013 --- Click Here
http://www.becker-posner-blog.com/2013/05/the-internet-surveillance-cameras-and-misyse-of-big-data-becker-surveillance-cameras-tax-reporting-internet-based-data.html

From a Stanford University Faculty Member and the Center for Leadership
"CEOs are Terrible at Management, Study Finds," Forbes, May 23, 2013 ---
http://www.forbes.com/sites/susanadams/2013/05/23/ceos-are-terrible-at-management-study-finds/

Question
Is this why coaches are the highest paid public employees in nearly all of the 50 states?

"Layoffs Are A Sign The Channel's Worst Nightmare Is Finally Coming True," by Tony Manfred, Business Insider, May 22, 2013 ---
http://www.businessinsider.com/espn-nightmare-scenario-2013-5 

ESPN is reportedly planning to fire hundreds of people for the first time since 2009.

The company is still in great shape. It's still the most valuable media property in the world. It's still crushing its competitors. And it's still printing money.

But the rumored reason behind the layoffs — the soaring cost of broadcast rights eating into the company's profit margin — is a real concern for the future of the company.

ESPN is such a monolith because it charges the highest subscription fees on cable, in addition to ad revenue. It can justify those subscription rates because it controls a massive chunk of live sports broadcasting rights — a finite commodity that is getting more and more valuable as TV audiences for other types of programming continue to fragment into smaller groups.

The broadcast rights to live sports are going up for two reasons: 1) live sports is the only thing you have to watch live in the DVR era, and 2) the rise of NBC Sports, CBS Sports Network, and Fox Sports 1 has made bidding more competitive.

In the last 24 months, ESPN has agreed to huge rights deals with a bunch of leagues and events. Some of the highlights:

• $15.2 billion over 10 years for Monday Night football (73% higher annually than the previous deal).
• $7.3 billion over 12 years for the new college football playoff (480% higher annually than what it was previously paying for BCS bowls).
• $5.6 billion over 8 years for MLB (100% higher annually than the previous deal).
• $825 million over 11 years US Open tennis (400% higher annually than the previous deal).

That doesn't include smaller deals with specific college sports conferences, golf tournaments, and NASCAR.

It's costing ESPN more money to put sports on TV than it used to. And slowly but surely, competitors are starting to out-bid them for big properties.

Read more: http://www.businessinsider.com/espn-nightmare-scenario-2013-5#ixzz2U6cYvS2J
 

"The Fix Was In Crime in College Hoops," FBI, May 20, 2013 ---
http://www.fbi.gov/news/stories/2013/may/crime-in-college-hoops/crime-in-college-hoops

It’s a cautionary tale for college and professional athletes alike.

Following a three-year FBI investigation dubbed Operation Hook Shot, eight people—including former University of San Diego (USD) basketball star Brandon Johnson, the school’s all-time point and assist leader—were convicted and sentenced to federal prison terms for taking part in a sports bribery conspiracy. The eighth and final defendant, illegal bookmaker Richard Francis Garmo, was sentenced last month.

The case began—as most of our sports bribery matters do—as an organized crime investigation. In 2009, we began looking into the activities of a criminal enterprise operating in the San Diego area. Along with selling marijuana, the group was operating an illegal online gambling business. A related criminal activity, Bureau investigators discovered, was a scheme to fix USD men’s basketball games.

Playing a pivotal role in the scheme was Thaddeus Brown, an assistant basketball coach at USD during the 2006-2007 season. Brown had placed bets with the illegal gambling business operated by Garmo and two partners-in-crime. Though no longer with the team, he still had contacts among the USD players. During the 2009-2010 season, he recruited Johnson—USD’s starting point guard—to influence the outcome of basketball games in exchange for money. Brown was paid handsomely for his role in the conspiracy—up to $10,000 per game.

During that season, it’s believed that at least four games were “fixed” with Johnson’s assistance. Perhaps the senior point guard would miss a free throw now and then or draw a technical foul. Or he would just pass up a shot—at one point Johnson was heard on electronic surveillance talking about how he wouldn’t shoot at the end of a particular game because it would have cost him $1,000.

Continued in article

Bob Jensen's Fraud Updates ---
http://www.trinity.edu/rjensen/FraudUpdates.htm 

Some Comments About Accountics Science Versus Real Science

This is the lead article in the May 2013 edition of The Accounting Review
"On Estimating Conditional Conservatism
Authors

Ray Ball (The University of Chicago)
S. P. Kothari )Massachusetts Institute of Technology)
Valeri V. Nikolaev (The University of Chicago)

The Accounting Review, Volume 88, No. 3, May 2013, pp. 755-788

The concept of conditional conservatism (asymmetric earnings timeliness) has provided new insight into financial reporting and stimulated considerable research since Basu (1997). Patatoukas and Thomas (2011) report bias in firm-level cross-sectional asymmetry estimates that they attribute to scale effects. We do not agree with their advice that researchers should avoid conditional conservatism estimates and inferences from research based on such estimates. Our theoretical and empirical analyses suggest the explanation is a correlated omitted variables problem that can be addressed in a straightforward fashion, including fixed-effects regression. Correlation between the expected components of earnings and returns biases estimates of how earnings incorporate the information contained in returns. Further, the correlation varies with returns, biasing asymmetric timeliness estimates. When firm-specific effects are taken into account, estimates do not exhibit the bias, are statistically and economically significant, are consistent with priors, and behave as a predictable function of book-to-market, size, and leverage.

. . .

We build on and provide a different interpretation of the anomalous evidence reported by PT. We begin by replicating their [Basu (1997). Patatoukas and Thomas (2011)] results. We then provide evidence that scale-related effects are not the explanation. We control for scale by sorting observations into relatively narrow portfolios based on price, such that within each portfolio approximately 99 percent of the cross-sectional variation in scale is eliminated. If scale effects explain the anomalous evidence, then it would disappear within these portfolios, but the estimated asymmetric timeliness remains considerable. We conclude that the data do not support the scale-related explanation.4 It thus becomes necessary to look for a better explanation.

Continued in article

Jensen Comment
The good news is that the earlier findings were replicated. This is not common in accountics science research. The bad news is that such replications took 16 years and two years respectively. And the probability that TAR will publish a one or more commentaries on these findings is virtually zero.

How does this differ from real science?
In real science most findings are replicated before or very quickly after publication of scientific findings. And interest is in the reproducible results without also requiring an extension of the research for publication of the replication outcomes.

In accountics science there is little incentive to perform exact replications since top accountics science journals neither demand such replications nor will they publish (even in commentaries) replication outcomes. A necessary condition to publish replication outcomes in accountics science is the extend the research into new frontiers.

How long will it take for somebody to replicate these May 2013 findings of Ball, Kothari, and Nikolaev? If the past is any indicator of the future the BKN findings will never be replicated. If they are replicated it will most likely take years before we receive notice of such replication in an extension of the BKN research published in 2013.

Bob Jensen's threads on replication and commentaries in accountics science ---
http://www.trinity.edu/rjensen/TheoryTAR.htm

Question
In statistics what is a "winsorized mean?"

Answer in Wikipedia ---
http://en.wikipedia.org/wiki/Winsorized_mean

An analogy that takes me back to my early years of factor analysis is Procreates Analysis ---
http://en.wikipedia.org/wiki/Procrustes_analysis

"The Role of Financial Reporting Quality in Mitigating the Constraining Effect of Dividend Policy on Investment Decisions"
Authors

Santhosh Ramalingegowda (The University of Georgia
Chuan-San Wang (National Taiwan University)
Yong Yu (The University of Texas at Austin)

The Accounting Review, Vol. 88, No. 3, May 2013, pp. 1007-1040

Miller and Modigliani's (1961) dividend irrelevance theorem predicts that in perfect capital markets dividend policy should not affect investment decisions. Yet in imperfect markets, external funding constraints that stem from information asymmetry can force firms to forgo valuable investment projects in order to pay dividends. We find that high-quality financial reporting significantly mitigates the negative effect of dividends on investments, especially on R&D investments. Further, this mitigating role of financial reporting quality is particularly important among firms with a larger portion of firm value attributable to growth options. In addition, we show that the mitigating role of high-quality financial reporting is more pronounced among firms that have decreased dividends than among firms that have increased dividends. These results highlight the important role of financial reporting quality in mitigating the conflict between firms' investment and dividend decisions and thereby reducing the likelihood that firms forgo valuable investment projects in order to pay dividends.

. . .

Panel A of Table 1 reports the descriptive statistics of our main and control variables in Equation (1). To mitigate the influence of potential outliers, we winsorize all continuous variables at the 1 percent and 99 percent levels. The mean and median values of Total Investment are 0.14 and 0.09 respectively. The mean and median values of R&D Investment (Capital Investment) are 0.05 (0.06) and 0.00 (0.04), respectively. Because we multiply RQ−1 by −1 so that higher RQ−1 indicates higher reporting quality, RQ−1 has negative values with the mean and median of −0.05 and −0.04, respectively. The above distributions are similar to prior research (e.g., Biddle et al. 2009). The mean and median values of Dividend are 0.01 and 0.00, respectively, consistent with many sample firms not paying any dividends. The descriptive statistics of control variables are similar to prior research (e.g., Biddle et al. 2009). Panels B and C of Table 1 report the Pearson and Spearman correlations among our variables. Consistent with dividends having a constraining effect on investments (Brav et al. 2005; Daniel et al. 2010), we find that Total Investment and R&D Investment are significantly negatively correlated with Dividend.

Continued in article

Jensen Comment
With statistical inference testing on such an enormous sample size this may be yet another accountics science illustration of misleading statistical inferences that Deirdre McCloskey warned about (The Cult of Statistical Significance) in a plenary session at the 2011 AAA annual meetings in 2012 ---
http://www.cs.trinity.edu/~rjensen/temp/DeirdreMcCloskey/StatisticalSignificance01.htm
I had the privilege to be one of the discussants of her amazing presentation.

The basic problem of statistical inference testing on enormous samples is that the null hypothesis is almost always rejected even when departures from the null are infinitesimal.

2012 AAA Meeting Plenary Speakers and Response Panel Videos ---
http://commons.aaahq.org/hives/20a292d7e9/summary
I think you have to be a an AAA member and log into the AAA Commons to view these videos.
Bob Jensen is an obscure speaker following the handsome Rob Bloomfield
in the 1.02 Deirdre McCloskey Follow-up Panel—Video ---
http://commons.aaahq.org/posts/a0be33f7fc

My threads on Deidre McCloskey and my own talk are at
http://www.cs.trinity.edu/~rjensen/temp/DeirdreMcCloskey/StatisticalSignificance01.htm

Book Review of:

JUSTIN FOX, The Myth of the Rational Market: A History of Risk, Reward, and Delusion on Wall Street (New York, NY: HarperCollins Publishers, 2009/11 (paper), ISBN 978-0-06-059903-4 (paper), pp. xvi, 390).

The Accounting Review, Vol. 88, No. 3, May 2013, pp. 1129-1131

. . .

The ideas of finance academics taking hold on Wall Street is a remarkable story. Some examples are the acceptance of portfolio theory, asset pricing models, the rise of the index fund, the need to systematically collect data to test the theories, and the massive rise of derivative trading due to option pricing models developed by Black and Scholes, and Merton and Roll. Such success is also tempered by examples such as the failure of portfolio insurance to hedge stock market risk and the fallout from Long Term Capital Management's inability to cover its positions. Jensen's influential work on the theory of the firm is also presented as extending market discipline to the firm.

Fama and Jensen will feature throughout the remainder of the book, but the later chapters will focus on the rise of behavioral finance and insights that challenge the EMH. For example, Richard Thaler's work on challenging the notion of efficient markets and rational choice models is followed by Chapter 11, titled “Bob Shiller Points Out the Most Remarkable Error,” which refers to Shiller's famous quotation arguing that observing no patterns in stock prices is not the same as stock prices being right. The response to such challenges is portrayed as one where the EMH definition shifts due to counter-arguments being made. In addition, some previous supporters concede that market anomalies do exist, and this is accompanied by the rise of work such as Andrei Shleifer's “noise traders” research. There is now a significant body of literature that highlights that individuals do not always behave rationally. That does not mean one can exploit this behavior consistently—particularly if you are a large investor.

Toward the end of the book, Fox crafts a debate between Fama and Dick Thaler, and Fox makes it clear that the ground has shifted. However, those who are preaching the demise of the EMH perhaps do not understand that, while the prices may not always be “right,” the recommendation to buy an index fund is still good advice, as “markets are hard to beat” and still harder if you pay someone to manage your portfolio (p. 306). Furthermore, Markowitz's diversification principle holds, and “[s]tock prices contain lots of information” (p. 307).

Understanding the powerful forces that make current prices hard to exploit consistently is one key lesson. On the other hand, understanding when prices can be manipulated is equally important. The collapse of financial markets requires us to consider what went wrong. We should not assume ….

The book encourages the reader to not only acknowledge the genuine benefits afforded by theoretical advances in finance, but also to understand the limitations to theory.

Fox is able to provide compelling evidence of the developments and shortcomings of the past, moralize about the issue, and conclude that, despite much progress, we have much more to learn.

Is Fox blaming the EMH for the financial crisis? He gives enough hints for others to draw that conclusion. In spite of this, this remains a book that provides a balanced discussion. For example, he acknowledges that stock and bond prices do convey information, are hard to beat, and that many in Wall Street never accepted the EMH. He also outlines Shiller's repeated warnings of irrational exuberance and that by definition the EMH could not predict such an event (prices are random). Academics have also long acknowledged that the EMH is a theoretical concept; otherwise, incentives to analyze information would not exist.

So, while Justin Fox's book is fair, balanced, insightful, and highlights the need to continue to understand why markets may or may not be efficient, I found some of the commentary around the book were more critical of the EMH.1

It is as if the critics believe the proposed theory was accepted beyond question. Post-earnings drift is shown in Ball and Brown's 1968 paper. Agency and positive accounting theory highlight the role of incentives, information processing costs, and moral hazard. Active investors never believed in the EMH, and lessons from behavioral finance have been well debated.

So why does the message create such controversy, and are we doing enough as educators to ensure that the complexity of the issues is communicated? Part of the problem may be the need to search for a scapegoat, but are we ensuring that investors fully understand issues such as the paradox of the market, or why some markets are efficient and others are not?

Textbooks in accounting and finance tend to have simplistic discussions of the topic, with the evidence concentrating on the U.S. stock market. It is relatively easy to understand the concept but much harder to appreciate the complexity of the issue. Have we let loose a generation of undergraduates who are inadequately trained, and who end up either treating the EMH as a piece of magic or simply rejecting the whole concept without the ability to explain why?

Consider those who accept market efficiency on faith. While they may be price-protected in a well-traded market, they will be more exposed in illiquid markets and out of their depth in a market where price setters can exist.

Perhaps the more dangerous groups are those who do not understand why markets can be difficult to beat and are ill-informed about the evidence and counter-evidence. Fox concludes that “while mindless conformism was characteristic of financial bubbles and panics long before there were finance professors, fostering even more of it has been the gravest sin of modern finance” (p. 328).

I think this book will challenge readers to better understand how some of the key developments in finance have evolved—the characters involved, the contradictions that occurred, and the maturing of thought, so that the difficult issues surrounding finance can continue to receive the attention that they deserve. Fox allows the characters to come alive, and he shows their willingness to be challenged by new ideas and evidence. Finance is not perfect, but Fox also makes sure that we know of the contribution that finance has made in better managing and pricing risk.

Reviewer
David Lont
Professor of Accounting
University of Otago

Bob Jensen's threads on the Efficient Market Hypothesis are at
http://www.trinity.edu/rjensen/Theory01.htm#EMH

Bob Jensen's threads on the Efficient Market Hypothesis are at
http://www.trinity.edu/rjensen/Theory01.htm#EMH

From Scott Bonacker on May 24, 2013

Saw a couple of interesting items -

 

This one is about 'best practices' in internal emails - actually I think it is not anything new at all, this law firm apparently forgot and got lax.

 

From the story:

........ litigation initiated by one of its former clients who alleged the firm had overcharged on legal fees. When the firm sued the client to recover $675,000 in unpaid accounts, the client counterclaimed for more than $22-million in punitive damages. In the process of pre-trial discovery – where parties are required to exchange relevant documents relating to the case – e-mails written by lawyers at DLA Piper were uncovered that seemed to substantiate the client’s complaint, that made the firm look greedy, ravenous and rapacious, and in the process, did a minor hatchet job on the legal profession.

 

http://www.theglobeandmail.com/report-on-business/small-business/sb-marketing/customer-service/a-few-internal-e-mails-can-do-a-lot-of-damage/article11475408/

(http://goo.gl/KqovQ )

 

The other is about work-life balance -

 

From the story:

 

Constantly checking your work e-mail while out to dinner with your family or that “quick check” of your work messages that ends up taking hours on the weekends are two signs that your work life is overtaking your personal time. Creating separation between work and your personal life and developing good work habits can help you to respond more appropriately to the everyday stresses of your business.

 

http://www.theglobeandmail.com/report-on-business/small-business/sb-growth/day-to-day/three-tips-to-finally-get-your-work-e-mail-under-control/article11675856/

 

(http://goo.gl/RZ2gl )

 

Scott Bonacker CPA –
McCullough and Associates LLC –
Springfield, MO

Harvard Business School Dean Nitin Nohria earned $506,973, and got free housing to boot, making him one of the highest-paid administrators at the elite university ---
http://www.businessweek.com/articles/2013-05-17/harvard-business-schools-half-million-dollar-man
Jensen Question
At Harvard he may even make more than the football coach.

Maybe Harvard just is not paying Dean Nohria enough
"MBA Applications at Harvard Business School Are Up, but Increase Lags Other Top Schools," by Louis Lavelle, Bloomberg Businessweek, May 17, 2013 --- Click Here
http://www.businessweek.com/articles/2013-05-17/mba-applications-at-hbs-are-up-but-increase-lags-other-top-schools

"Social Media: Ten Things Accountants Should Never Do," by Mark Lee, AccountingWeb, May 23, 2013 --- Click Here
http://www.accountingweb.com/article/social-media-ten-things-accountants-should-never-do/221837?source=technology

"The Pentagon Is Wasting Billions Of Dollars Because It Can't Audit Its Own Contracts," by David Francis (The Fiscal Times), Business Insider, May 22, 2013 ---
http://www.businessinsider.com/pentagon-wastes-billions-it-cant-audit-2013-5

"Improvements Are Needed to Enhance the Internal Revenue Service’s Internal Controls," by Steve n T . Miller,  Acting Commissioner of Internal Revenue, May 13, 2013 ---
http://www.gao.gov/assets/660/654563.pdf

Jensen Comment
The GAO declared that it's impossible to audit the Pentagon and the IRS. Both departments rely a lot on the Fifth Amendment.

Bob Jensen's threads on the sad state of governmental accounting ---
http://www.trinity.edu/rjensen/Theory02.htm#GovernmentalAccounting

From the Scout Report on May 31, 2013

RescueTime --- https://www.rescuetime.com 

Almost everyone has had the experience of stopping work for a quick email check...and losing an hour in the process. RescueTime is designed to help users become better at self-management of time by showing them where they spend the most time on the computer. Users can choose when to turn the application on, set goals and track progress towards them, and sign up to receive weekly email summaries of their productivity. This program is compatible with Windows, OS X, Linux, and Android operating systems.

---

Thumb --- http://thumb.it/ 

How many times have you wanted a second opinion, but had no one to ask in the moment? Thumb is designed to ensure you're never alone with questions about music, artwork, shopping, movies, food, or anything else. Visitors can elicit opinions quickly by creating a short profile and offering up their question. The company's pledge is that users will receive anywhere from 50 to 100 responses from real people within a matter of minutes, and it's definitely worth a try. This particular version is compatible with a variety of browsers, and is also available in app form for iPhones and Android devices.

---

After four centuries of a deep freeze, a group of hardy bryophytes are revived
Scientists Revive 400 Year-Old Frozen Plants
http://io9.com/scientists-revive-400-year-old-frozen-plants-510006344

Plants revived after 400 years in ice
http://www.cbc.ca/news/technology/story/2013/05/28/science-plants.html

400-year-old frozen moss brought back to life in scientist's lab
http://www.edmontonjournal.com/technology/year+frozen+moss+brought+back+life+scientist/8441111/story.html

Bryophytes
http://bryophytes.plant.siu.edu/

USDA Plants Database
http://plants.usda.gov/java/

Mars One Project
http://applicants.mars-one.com/
 

From the Scout Report on June 7, 2013

Task Paper 1.1  --- https://itunes.apple.com/us/app/id591684341 

When you find yourself at the grocery store without your hastily scribbled family recipe for Baked Alaska, you might be out of luck. Next time, you may wish to download Task Paper 1.1 for your personal use. This handy list-making application allows users to set up their own handy list of tasks and the like. There are customizable visual formats that include a weathered piece of parchment and a handful of other visually pleasing designs. This version is compatible with devices running i0S 6.0 or later.

---

Montaj 1.6.9.953 --- http://www.montajapp.com/ 

Would you like to become an iPhone auteur? Such a goal is attainable with the rather fine Montaj application. Visitors can download the application and get started with the video editing and assemblage process. The FAQ area will answer a number of basic questions about how the application works, and there's also a video introduction that is very helpful. This version of Montaj is compatible with devices running iOS 6.0 and newer.

---

Can extreme poverty be eradicated by 2030?
Poverty: Not always with us
http://www.economist.com/news/briefing/21578643-world-has-astonishing-chance-take-billion-people-out-extreme-poverty-2030-not

Losses from Disasters in East Asia and Pacific Raise Concerns for Poverty Reduction
http://www.worldbank.org/en/news/press-release/2013/06/03/losses-from-disasters-in-east-asia-and-pacific-raise-concerns-for-poverty-reduction

If People Could Immigrate Anywhere, Would Poverty Be Eliminated?
http://www.theatlantic.com/international/archive/2013/04/if-people-could-immigrate-anywhere-would-poverty-be-eliminated/275332/

United Nations Development Goals
http://www.un.org/millenniumgoals/poverty.shtml

United Nations Population Fund: Reducing Poverty and Achieving Sustainable Development
http://www.unfpa.org/pds/poverty.html

Poverty Reduction Strategies for the United States
http://www.brookings.edu/~/media/events/2008/9/29%20poverty/bane_paper.pdf

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

Education Tutorials

Internet Archive: Cultural & Academic Films --- http://archive.org/details/culturalandacademicfilms

UCLA Film & Television Archive --- http://www.cinema.ucla.edu/

Cultural & Academic Films --- http://www.archive.org/details/culturalandacademicfilms

The Signal: Digital Preservation (digital historical preservation technology) ---  http://blogs.loc.gov/digitalpreservation/

Library of Congress: Science Reference Services --- http://www.loc.gov/rr/scitech/

"The Library of Congress Online for Educators," by Leni Donlan, Technology & Learning, March 2004, Page 20 --- http://www.techlearning.com/story/showArticle.jhtml?articleID=17701379 

The Library of Congress Recorded Sound Reference Center Online
http://www.loc.gov/rr/record/onlinecollections.html

Center for the Book (Library of Congress) --- http://www.read.gov/cfb

University of New Mexico College of Nursing: Teaching and Nursing Strategies ---
http://nursing.unm.edu/resources/teaching-and-learning-strategies.html

Oprah Winfrey’s Harvard Commencement Speech: Failure is Just Part of Moving Through Life ---
http://www.openculture.com/2013/06/oprah_winfreys_harvard_commencement_speech_failure_is_just_part_of_moving_through_life_.html
I wonder if this includes the 60+ Harvard students recently expelled for cheating ---
http://www.trinity.edu/rjensen/Plagiarism.htm#UVA

"Intuition Pumps: Daniel Dennett on the Dignity and Art-Science of Making Mistakes," by Maria Popova, Brain Pickings, May 29, 2013 ---
http://www.brainpickings.org/index.php/2013/05/29/intuition-pumps-daniel-dennett-on-making-mistakes/

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

Bob Jensen's bookmarks for multiple disciplines ---
http://www.trinity.edu/rjensen/Bookbob2.htm

Engineering, Science, and Medicine Tutorials

Fusion Energy Education --- http://fusedweb.llnl.gov/CPEP/

The Astronomical Journal --- http://iopscience.iop.org/1538-3881

Center for Astronomy Education --- http://astronomy101.jpl.nasa.gov/index.cfm

Impact: Earth! --- http://www.purdue.edu/impactearth

EarthViewer (History of the Earth Created for the iPad) --- http://www.hhmi.org/biointeractive/earthviewer/index.html

Lick Observatory Records Digital Archive --- http://digitalcollections.ucsc.edu/cdm/landingpage/collection/p265101coll10

Buzz Aldrin and Thomas Dolby Geek Out and Sing “She Blinded Me With Science” --- Click Here
http://www.openculture.com/2013/06/buzz_aldrin_and_thomas_dolby_geek_out_and_sing_she_blinded_me_with_science.html

Phenomena: A science salon hosted by National Geographic Magazine ---
http://phenomena.nationalgeographic.com/?source=hp_phenomena

Classic Illustrated Zoologies and Related Works, 1550-1900 ---
http://digitalgallery.nypl.org/nypldigital/explore/dgexplore.cfm?topic=science&col_id=183

National Air and Space Museum Educational Programs: Online Activities ---
http://airandspace.si.edu/education/onlinelearning.cfm

Mitosis --- http://www.mitosisapp.com/

University of Florida Herbarium Collections Catalog ---
http://www.flmnh.ufl.edu/natsci/herbarium/cat/

Benthic Marine Algal Herbarium of L.I. Sound ---
http://www.algae.uconn.edu/

Kansas State University Herbarium ---
http://www.k-state.edu/herbarium/

Teaching Resources: Archaeology ---
http://teachers.guardian.co.uk/resources.aspx?q=archaeology

Penn Museum: Educator's Guides (Anthropology and Archaeology) ---
http://www.penn.museum/program-resources.html

Maine Geological Survey: Online Educational Materials ---
http://www.maine.gov/doc/nrimc/mgs/education/

West Virginia Natural Resources Conservation Service --- http://www.wv.nrcs.usda.gov/

Appalachian Mountain Club website
Mountain Watch --- http://www.outdoors.org/conservation/mountainwatch/index.cfm

University of New Mexico College of Nursing: Teaching and Nursing Strategies ---
http://nursing.unm.edu/resources/teaching-and-learning-strategies.html

NOAA Education Resources: Aquatic Food Webs ---
http://www.education.noaa.gov/Marine_Life/Aquatic_Food_Webs.html

From the Scout Report on May 31, 2013

After four centuries of a deep freeze, a group of hardy bryophytes are revived
Scientists Revive 400 Year-Old Frozen Plants
http://io9.com/scientists-revive-400-year-old-frozen-plants-510006344

Plants revived after 400 years in ice
http://www.cbc.ca/news/technology/story/2013/05/28/science-plants.html

400-year-old frozen moss brought back to life in scientist's lab
http://www.edmontonjournal.com/technology/year+frozen+moss+brought+back+life+scientist/8441111/story.html

Bryophytes
http://bryophytes.plant.siu.edu/

USDA Plants Database
http://plants.usda.gov/java/

Mars One Project
http://applicants.mars-one.com/

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

USDA: 2012 Census of Agriculture --- http://www.agcensus.usda.gov/index.php

Purdue Agriculture: Botany and Plant Pathology Teaching Resources ---
https://ag.purdue.edu/btny/pages/teachingresources.aspx

Agriculture in the Classroom --- http://agclassroom.org/

USDA Agricultural Projections to 2022
http://www.ers.usda.gov/publications/oce-usda-agricultural-projections/oce131.aspx#.UVHuhI7WczY

Rural Information Center: Historic Preservation Resources --- http://www.nal.usda.gov/ric/ricpubs/preserve.html

CAST (agricultural science) --- http://www.cast-science.org/

Family Medicine Digital Resource Library  --- http://fmdrl.org/

eGFI: For Teachers (engineering tutorials) ---  http://teachers.egfi-k12.org/

Canadian Centre for Architecture --- http://www.cca.qc.ca/en

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

The Geography of Slavery in Virginia --- http://www2.vcdh.virginia.edu/gos/

Overdrive: L.A. Constructs the Future, 1940-1990 http://www.getty.edu/art/exhibitions/overdrive/

Los Angeles City Archives, 1836-1872 --- http://digitallibrary.usc.edu/cdm/landingpage/collection/p15799coll88

The Philosophy of Nietzsche: An Introduction by Alain de Botton ---
http://www.openculture.com/2013/06/the_philosophy_of_nietzsche_an_introduction_by_alain_de_botton.html

Newark's Manufacturing Competitiveness: Findings and Strategies
http://www.brookings.edu/research/reports/2013/05/28-newark-manufacturing-mistry-vey-shearer

Ayn Rand --- http://en.wikipedia.org/wiki/Ayn_Rand
The Outspoken Ayn Rand Interviewed by Mike Wallace (1959) ---
http://www.openculture.com/2013/06/the_outspoken_ayn_rand_interviewed_by_mike_wallace.html

World Bank: Annual Report 2012 --- Click Here
http://web.worldbank.org/WBSITE/EXTERNAL/EXTABOUTUS/EXTANNREP/EXTANNREP2012/0,,menuPK:8784414~pagePK:64168427~piPK:64168435~theSitePK:8784409,00.html

From the Scout Report on June 7, 2013

Can extreme poverty be eradicated by 2030?
Poverty: Not always with us
http://www.economist.com/news/briefing/21578643-world-has-astonishing-chance-take-billion-people-out-extreme-poverty-2030-not

Losses from Disasters in East Asia and Pacific Raise Concerns for Poverty Reduction
http://www.worldbank.org/en/news/press-release/2013/06/03/losses-from-disasters-in-east-asia-and-pacific-raise-concerns-for-poverty-reduction

If People Could Immigrate Anywhere, Would Poverty Be Eliminated?
http://www.theatlantic.com/international/archive/2013/04/if-people-could-immigrate-anywhere-would-poverty-be-eliminated/275332/

United Nations Development Goals
http://www.un.org/millenniumgoals/poverty.shtml

United Nations Population Fund: Reducing Poverty and Achieving Sustainable Development
http://www.unfpa.org/pds/poverty.html

Poverty Reduction Strategies for the United States
http://www.brookings.edu/~/media/events/2008/9/29%20poverty/bane_paper.pdf

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

The Signal: Digital Preservation (digital historical preservation technology) ---  http://blogs.loc.gov/digitalpreservation/

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

Math Tutorials

Mathematics --- http://en.wikipedia.org/wiki/Mathematics
Does Math Objectively Exist, or Is It a Human Creation? A New PBS Video Explores a Timeless Question ---
http://www.openculture.com/2013/06/does_math_objectively_exist_or_is_it_a_human_creation.html

MathDL Mathematical Communication --- http://mathcomm.org/

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

History Tutorials

The Signal: Digital Preservation (digital historical preservation technology) ---  http://blogs.loc.gov/digitalpreservation/

Ayn Rand --- http://en.wikipedia.org/wiki/Ayn_Rand
The Outspoken Ayn Rand Interviewed by Mike Wallace (1959) ---
http://www.openculture.com/2013/06/the_outspoken_ayn_rand_interviewed_by_mike_wallace.html

Internet Archive: Cultural & Academic Films --- http://archive.org/details/culturalandacademicfilms

Views of the National Parks http://www.nature.nps.gov/views/layouts/Main.html#/Views/

UCLA Film & Television Archive --- http://www.cinema.ucla.edu/

Cultural & Academic Films --- http://www.archive.org/details/culturalandacademicfilms

Watch Piotr Dumala’s Wonderful Animations of Literary Works by Kafka and Dostoevsky ---
http://www.openculture.com/2013/05/animations_of_literary_works_by_kafka_and_dostoevsky.html

Mathematics ---
Does Math Objectively Exist, or Is It a Human Creation? A New PBS Video Explores a Timeless Question ---
http://www.openculture.com/2013/06/does_math_objectively_exist_or_is_it_a_human_creation.html

Berlin Street Scenes Beautifully Caught on Film (1900-1914) ---
http://www.openculture.com/2013/06/berlin_street_scenes_beautifully_caught_on_film_1900-1914.html

The Geography of Slavery in Virginia --- http://www2.vcdh.virginia.edu/gos/

Wagner at 200 --- http://www.wagner200.co.uk/

Betty Parsons Gallery Records and Personal Papers (art history) ---
http://www.aaa.si.edu/collections/betty-parsons-gallery-records-and-personal-papers-7211

Overdrive: L.A. Constructs the Future, 1940-1990 http://www.getty.edu/art/exhibitions/overdrive/

Los Angeles City Archives, 1836-1872 --- http://digitallibrary.usc.edu/cdm/landingpage/collection/p15799coll88

Seattle Sawdust: Bits and Pieces (Seattle History) ---  http://cdm15015.contentdm.oclc.org/cdm/landingpage/collection/p15015co

The Seattle Public Library: Podcasts [iTunes] http://www.spl.org/default.asp?pageID=collection_podcasts 
Seattle Municipal Archives: Digital Document Libraries --- http://www.seattle.gov/CityArchives/Exhibits/ddl.htm

Seattle Parks & Recreation Sherwood History Files --- http://www.seattle.gov/parks/history/sherwood.htm

The Seattle Open Housing Campaign --- http://www.cityofseattle.net/CityArchives/Exhibits/Housing/

Bill's Design Talks (Cities and Living Spaces) ---  http://www.cooperhewitt.org/billsdesigntalks

American Experience: Grand Coulee Dam --- http://www.pbs.org/wgbh/americanexperience/films/coulee/

Aaron Sopher Collection: Enoch Pratt Free Library  --- http://epfl.mdch.org/cdm/landingpage/collection/scsc

American Life Histories: Manuscripts from the Federal Writers' Project, 1936-1940 ---
http://memory.loc.gov/wpaintro/wpahome.html

The Philosophy of Nietzsche: An Introduction by Alain de Botton ---
http://www.openculture.com/2013/06/the_philosophy_of_nietzsche_an_introduction_by_alain_de_botton.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

Stravinsky’s The Rite of Spring, Visualized in a Computer Animation for Its 100th Anniversary ---
http://www.openculture.com/2013/05/stravinskys_the_rite_of_spring_visualized.html

Bach’s Brandenburg Concerto #4, Visualized by the Great Music Animation Machine --- Click Here
http://www.openculture.com/2013/05/bachs_brandenburg_concerto_4_visualized_by_the_great_music_animation_machine.html

Wagner at 200 --- http://www.wagner200.co.uk/

Opera-less in the Realm of Wagner http://travel.nytimes.com/2007/07/01/travel/01journeys.html 

Opera 101 [Macromedia Flash Player] http://www.seattleopera.org/discover/opera_101/ 

Opera Scores: Richard Wagner http://www.dlib.indiana.edu/variations/scores/scores.html 

Art, Life, and Theories of Richard Wagner (From Cornell University)--- Click Here

Leonard Bernstein Conducts Beethoven’s 9th in a Classic 1979 Performance ---
http://www.openculture.com/2013/06/leonard_bernstein_conducts_beethovens_9th.html

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

Bob Jensen's threads on music performances ---
http://www.trinity.edu/rjensen/music.htm

Writing Tutorials

Aaron Sopher Collection: Enoch Pratt Free Library  --- http://epfl.mdch.org/cdm/landingpage/collection/scsc

American Life Histories: Manuscripts from the Federal Writers' Project, 1936-1940 ---
http://memory.loc.gov/wpaintro/wpahome.html

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

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

May 23, 2013

• Too Few Kids Use Fast-Food Calorie Info: Study
• Fish Oil Pills Might Cut Diabetes Risk, Researchers Say
• CT Scans Reduce Lung Cancer Deaths, Study Confirms
• Migraine, Chronic Back Pain Tied to Suicide Risk
• COPD May Be Over-Diagnosed Among Uninsured
• Having Both Migraines, Depression May Mean Smaller Brain
• Depressed People With Diabetes: Blood Sugar Risk?
• COPD Steroid Treatment: Less May Be More
• Low-Dose CT Scans May Help Spot Early Lung Cancer
• Genes May Boost Woman's Postpartum Depression Risk

May 24, 2013

• Sunscreens Not Created Equal: Consumer Reports
• Bowel Issues Affect 3 Out of 4 Pregnant Women
• Type 2 Diabetes Progresses Faster in Kids, Study Finds
• Could Statins Raise Diabetes Risk?
• Glucosamine Supplements Tied to Eye Risk
• Low Prenatal Iodine May Affect Child's Brain Development
• Diet Soda Habit as Bad for Teeth as Meth Addiction?
• Chronic Heartburn May Raise Odds for Throat Cancer
• Too Few Kids Use Fast-Food Calorie Info: Study
• CT Scans Reduce Lung Cancer Deaths, Study Confirms

May 25, 2013

• Sunscreens Not Created Equal: Consumer Reports
• Bowel Issues Affect 3 Out of 4 Pregnant Women
• Could Statins Raise Diabetes Risk?
• Low Prenatal Iodine May Affect Child's Brain Development
• Glucosamine Supplements Tied to Eye Risk
• Type 2 Diabetes Progresses Faster in Kids, Study Finds
• Diet Soda Habit as Bad for Teeth as Meth Addiction?
• Too Few Kids Use Fast-Food Calorie Info: Study
• Chronic Heartburn May Raise Odds for Throat Cancer
• COPD May Be Over-Diagnosed Among Uninsured

May 28, 2013

• More Booze in Movies for Kids, Study Finds
• Pesticide Exposure May Raise Parkinson's Risk
• New Sunscreen Labels: What to Look For
• Tots' Sleep Habits: Eye-Opening New Findings
• Kids Poisoned by Medical Marijuana, Study Finds
• Sunscreens Not Created Equal: Consumer Reports
• Bowel Issues Affect 3 Out of 4 Pregnant Women
• Could Statins Raise Diabetes Risk?
• Low Prenatal Iodine May Affect Child's Brain Development
• Glucosamine Supplements Tied to Eye Risk

May 29, 2013

• New Sunscreen Labels: What to Look For
• Talk Therapy Can Ease Depression, But...
• Involving Patients in Decisions Raises Care Costs?
• Alzheimer's Patients Mimic Emotions of Those Around Them: Study
• More Booze in Movies for Kids, Study Finds
• Pesticide Exposure May Raise Parkinson's Risk
• Mom's Weight Loss Surgery May Help Later Offspring
• Tots' Sleep Habits: Eye-Opening New Findings
• Kids Poisoned by Medical Marijuana, Study Finds
• Bowel Issues Affect 3 Out of 4 Pregnant Women

May 30, 2013

• Transfusions With Heart Surgery and Infection Risk
• Sunless Tanners Still a Tough Sell, Survey Finds
• Women May Have Natural Defense Against Common STD
• ADHD Meds May Not Up Drug Abuse Risk in Adulthood
• Health Reform Saving Young Adults Millions: Study
• And America's Fittest City Is...
• 1 in 600 Flights Involves Medical Emergency, Study Says
• Weight Loss Might Ease Psoriasis, Study Hints
• Word Tests May Predict Gains for Kids With Autism
• Gene Therapy May Protect Against Flu Pandemics

June 3, 2013

• Experimental Drug Shows Benefits Against Melanoma
• New Drug May Slow Advanced Ovarian Cancer
• New Drugs Show Promise Against Prostate Cancer
• Charges Vary Widely From Hospital to Hospital: FAQ
• Comparing the New Blood Thinners to Warfarin
• How Ritalin Affects Brains of Kids With ADHD
• Bullied Kids More Likely to Self-Harm as Teens
• Smartphone Apps Can Make Workouts More Fun
• Sunless Tanners Still a Tough Sell, Survey Finds
• In Dating Game, Narcissists Get the Girl

June 4, 2013

• Young Parents Don't Stress Over Kids' Media Use
• Can You Skip Antibiotics for UTI?
• Fewer Families Struggling to Pay Medical Bills
• Aspirin May Equal Pricier Drug for Preventing Clots
• Listeria Food Poisoning Hits Elderly, Moms-to-Be Hardest: CDC
• Weather Doesn't Trigger Fibromyalgia Symptoms: Study
• Smokers Cost Employers More Than Nonsmokers
• Weight-Loss Surgery May Help Moderately Obese, Too
• More Men Taking Testosterone, but Risks Unclear
• Michael Douglas Blames His Cancer on Oral Sex

June 5, 2013

• Sensory-Focused Autism Therapy Shows Early Promise
• Scientists ID Gene Behind Early Onset Puberty
• Irregular Heartbeat May Speed Memory Loss in Seniors
• New Kind of Therapy Shows Promise in MS Patients
• Stem Cell Therapy Cures Type 1 Diabetes in Mice
• Men Face Higher Risk of Infections Related to Health Care
• Alzheimer's Drugs May Benefit Heart, Study Finds
• Young Parents Don't Stress Over Kids' Media Use
• Can You Skip Antibiotics for UTI?
• Fewer Families Struggling to Pay Medical Bills

June 6, 2013

• MERS Virus May Never Become Big Threat in U.S.
• Vision, Dyslexia Not Linked: Study
• New Kind of Therapy Shows Promise in MS Patients
• Irregular Heartbeat May Speed Memory Loss in Seniors
• Men Face Higher Risk of Infections Related to Health Care
• Stem Cell Therapy Cures Type 1 Diabetes in Mice
• Scientists ID Gene Behind Early Onset Puberty
• Alzheimer's Drugs May Benefit Heart, Study Finds
• Sensory-Focused Autism Therapy Shows Early Promise
• Weight-Loss Surgery May Help Moderately Obese, Too

June 7, 2013

• What to Do When Lightning Strikes
• For Alzheimer's Caregivers, a Much-Needed Break
• Poor Sleep May Worsen Heart Woes in Women, Study Finds
• Pedometers Can Keep You Moving
• Autism, ADHD Often Occur Together, Research Shows
• Vision, Dyslexia Not Linked: Study
• FDA Panel Votes to Change Tight Restrictions on Diabetes Drug Avandia
• MERS Virus May Never Become Big Threat in U.S.
• Your Stroke Risk Can Drop With 7 Lifestyle Changes
• Alzheimer's Drugs May Benefit Heart, Study Finds

June 8, 2013

• Obama Touts Health Care Exchanges 
• Pent-Up Stress Could Harm Health of Middle-Aged Women
• For Alzheimer's Caregivers, a Much-Needed Break
• Poor Sleep May Worsen Heart Woes in Women, Study Finds
• Experts Dispel Common Melanoma Myths
• What to Do When Lightning Strikes
• Even Mild Weight Loss May Lower Diabetes Risk in Obese Teens
• Heart Device 'Shock' Anxiety May Hamper Sex Life
• Vision, Dyslexia Not Linked: Study
• Your Stroke Risk Can Drop With 7 Lifestyle Changes

June 10, 2013

• Kids With Past Concussions Take Longer to Recover
• Nerve Stimulation Might Ease Fibromyalgia Pain
• Designated Drivers Often Drink Themselves: Study
• Pent-Up Stress Could Harm Health of Middle-Aged Women
• Poor Sleep May Worsen Heart Woes in Women, Study Finds
• Heart Device 'Shock' Anxiety May Hamper Sex Life
• Obama Touts Health Care Exchanges 
• For Alzheimer's Caregivers, a Much-Needed Break
• What to Do When Lightning Strikes
• Experts Dispel Common Melanoma Myths

Family Medicine Digital Resource Library  --- http://fmdrl.org/

Video:  The Operating Room of the  Future ---
http://www.youtube.com/embed/IfJemqkby_0?rel=0

A Bit of Humor

The Problem of George's Socks by Barbara Bush ---
https://www.youtube.com/watch?v=dx5ZE5nE9X8

Buzz Aldrin and Thomas Dolby Geek Out and Sing “She Blinded Me With Science” --- Click Here
http://www.openculture.com/2013/06/buzz_aldrin_and_thomas_dolby_geek_out_and_sing_she_blinded_me_with_science.html

The Johnny Carson Story ---
http://offtheedgehumorpics.blogspot.com/2013/03/the-johnny-carson-story-in-5-minutes.html

Things we don't do in the latter seasons of life ---
https://www.youtube.com/watch_popup?v=A6XUVjK9W4o

Italian Spelling Bee --- http://www.jest.com/e/153248

50 Common Misquotations --- http://www.ritholtz.com/blog/2013/05/50-common-misquotations/

Unconfirmed Facts forwarded by Auntie Bev

It takes glass one million years to decompose, which means it never wears out and can be recycled an infinite amount of times!

Gold is the only metal that doesn't rust, even if it's buried in the ground for thousands of years.

Your tongue is the only muscle in your body that is attached at only one end.

If you stop getting thirsty, you need to drink more water. When a human body is dehydrated, its thirst mechanism shuts off.

Each year 2,000,000 smokers either quit smoking or die of tobacco-related diseases.

Zero is the only number that cannot be represented by Roman numerals.

Kites were used in the American Civil War to deliver letters and newspapers.

The song, Auld Lang Syne, is sung at the stroke of midnight in almost every English-speaking country in the world to bring in the new year.

Drinking water after eating reduces the acid in your mouth by 61 percent.

Peanut oil is used for cooking in submarines because it doesn't smoke unless it's heated above 450F.

The roar that we hear when we place a seashell next to our ear is not the ocean, but rather the sound of blood surging through the veins in the ear.

Nine out of every 10 living things live in the ocean.

The banana cannot reproduce itself. It can be propagated only by the hand of man.

Airports at higher altitudes require a longer airstrip due to lower air density.

The University of Alaska spans four time zones.

The tooth is the only part of the human body that cannot heal itself.

In ancient Greece , tossing an apple to a girl was a traditional proposal of marriage. Catching it meant she accepted.

Warner Communications paid $28 million for the copyright to the song Happy Birthday.

Intelligent people have more zinc and copper in their hair.

A comet's tail always points away from the sun.

The Swine Flu vaccine in 1976 caused more death and illness than the disease it was intended to prevent.

Caffeine increases the power of aspirin and other painkillers, that is why it is found in some medicines.

The military salute is a motion that evolved from medieval times, when knights in armor raised their visors to reveal their identity.

If you get into the bottom of a well or a tall chimney and look up, you can see stars, even in the middle of the day.

When a person dies, hearing is the last sense to go. The first sense lost is sight.

In ancient times strangers shook hands to show that they were unarmed.

Strawberries are the only fruits whose seeds grow on the outside.

Avocados have the highest calories of any fruit at 167 calories per hundred grams.

The moon moves about two inches away from the Earth each year.

The Earth gets 100 tons heavier every day due to falling space dust.

Due to earth's gravity it is impossible for mountains to be higher than 15,000 meters.

Mickey Mouse is known as "Topolino" in Italy.

Soldiers do not march in step when going across bridges because they could set up a vibration which could be sufficient to knock the bridge down.

Everything weighs one percent less at the equator.

For every extra kilogram carried on a space flight, 530 kg of excess fuel are needed at lift-off.

The letter J does not appear anywhere on the periodic table of the elements.

Bumper Stickers --- http://funny2.com/bumper.htm

Black holes are where God divided by zero
Egrets? I've had a few
I never thought I'd miss Nixon
Without geometry, life is pointless
Custer wore an Arrow shirt
I didn't climb to the top of the food chain to become a vegetarian!
So many stupid people, and so few asteroids
I didn't believe in reincarnation in my last life, either!
Conserve toilet paper - use both sides
When you do a good deed, get a receipt in case heaven is like the IRS
My mother was a moonshiner, and I love her still
The control key on the keyboard does not work
I don't have a beer gut, I have a protective covering for my rock hard abs
I had the right to remain silent, but I didn't have the ability
To err is human, to blame it on somebody else shows management potential
If you can read this, I've lost the trailer!
Frankly, Scallop, I don't give a clam
I R S: We've got what it takes to take what you've got
As long as there are tests, there will be prayer in public schools
I'm only speeding 'cause I really have to poop!
If it isn't broken, fix it until it is
I'm 33 1/3 RPM in an iPod world
I'm retired. Go around me (a good reply when somebody sends you a tiresome questionnair)
Quoting one is plagiarism. Quoting many is research.

 

"Strategic Humor: Cartoons from the (HBR) June 2013 Issue," by Meghan Ennes, Harvard Business Review, May 20, 2013 ---
Click Here
http://blogs.hbr.org/hbr/hbreditors/2013/05/strategic_humor_cartoons_from_the_june_2013_issue.html?referral=00563&cm_mmc=email-_-newsletter-_-daily_alert-_-alert_date&utm_source=newsletter_daily_alert&utm_medium=email&utm_campaign=alert_date 

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/

Online Distance Education Training and Education --- http://www.trinity.edu/rjensen/Crossborder.htm
For-Profit Universities Operating in the Gray Zone of Fraud  (College, Inc.) --- http://www.trinity.edu/rjensen/HigherEdControversies.htm#ForProfitFraud

Shielding Against Validity Challenges in Plato's Cave ---
http://www.trinity.edu/rjensen/TheoryTAR.htm

• With a Rejoinder from the 2010 Senior Editor of The Accounting Review (TAR), Steven J. Kachelmeier
• With Replies in Appendix 4 to Professor Kachemeier by Professors Jagdish Gangolly and Paul Williams
• With Added Conjectures in Appendix 1 as to Why the Profession of Accountancy Ignores TAR
• With Suggestions in Appendix 2 for Incorporating Accounting Research into Undergraduate Accounting Courses

The Cult of Statistical Significance: How Standard Error Costs Us Jobs, Justice, and Lives ---
http://www.cs.trinity.edu/~rjensen/temp/DeirdreMcCloskey/StatisticalSignificance01.htm

How Accountics Scientists Should Change: 
"Frankly, Scarlett, after I get a hit for my resume in The Accounting Review I just don't give a damn"
http://www.cs.trinity.edu/~rjensen/temp/AccounticsDamn.htm
One more mission in what's left of my life will be to try to change this
http://www.cs.trinity.edu/~rjensen/temp/AccounticsDamn.htm 

What went wrong in accounting/accountics research?  ---
http://www.trinity.edu/rjensen/theory01.htm#WhatWentWrong

The Sad State of Accountancy Doctoral Programs That Do Not Appeal to Most Accountants ---
http://www.trinity.edu/rjensen/theory01.htm#DoctoralPrograms

AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW: 1926-2005 ---
http://www.trinity.edu/rjensen/395wpTAR/Web/TAR395wp.htm#_msocom_1

Bob Jensen's threads on accounting theory ---
http://www.trinity.edu/rjensen/theory01.htm

Tom Lehrer on Mathematical Models and Statistics ---
http://www.youtube.com/watch?v=gfZWyUXn3So

Systemic problems of accountancy (especially the vegetable nutrition paradox) that probably will never be solved ---
http://www.trinity.edu/rjensen/FraudConclusion.htm#BadNews

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
http://www.trinity.edu/rjensen/ElectronicLiterature.htm#Textbooks

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 ---
http://www.trinity.edu/rjensen/AccountingNews.htm

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

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.

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 ---
http://www.accounting.rutgers.edu/raw/aah/

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 ---
http://www.trinity.edu/rjensen/FraudRotten.htm#DerivativesFrauds

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

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

More of Bob Jensen's Pictures and Stories
http://www.trinity.edu/rjensen/Pictures.htm

All my online pictures --- http://www.cs.trinity.edu/~rjensen/PictureHistory/

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