In 2017 my Website was migrated to the clouds and reduced in size.
Hence some links below are broken.
One thing to try if a “www” link is broken is to substitute “faculty” for “www”
For example a broken link
can be changed to corrected link

However in some cases files had to be removed to reduce the size of my Website
Contact me at if you really need to file that is missing


Tidbits on April 27, 2016
Bob Jensen at Trinity University

Set 4 of Photographs of Our Mountain Cottage's Interior\Inside/Set04/Set04InteriorCottage.htm


Tidbits on April 27, 2016
Bob Jensen

Bob Jensen's Tidbits ---

For earlier editions of Fraud Updates go to
For earlier editions of New Bookmarks go to 
Bookmarks for the World's Library --- 

Bob Jensen's past presentations and lectures ---   

Bob Jensen's Threads ---

Bob Jensen's Home Page is at

More of Bob Jensen's Pictures and Stories

Updates from WebMD --- Click Here

Online Video, Slide Shows, and Audio

Act of Love: A Strange, Wonderful Visual Dictionary of Animal Courtship ---

Hear 22-Year-Old Orson Welles Star in The Shadow, the Iconic 1930s Super Crimefighter Radio Show ---

LEDs are creating light pollution that is visible in outer space ---

Watch 50+ Documentaries on Famous Architects & Buildings: Bauhaus, Le Corbusier, Hadid & Many More ---

The 100 Most Memorable Shots in Cinema Over the Past 100 Years ---

This is what a supernova looks like ---

Free music downloads ---
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 --- 

Peggy Lee sings "Is That All There Is?", 1969 (video) ---

Skeeter Davis sings "The End of the World" ---

This was Prince's most powerful performance of all time ---
Prince's greatest hits ---
Prince Plays Guitar Solos ---

Metallica’s Bassist Robert Trujillo Plays Metallica Songs Flamenco-Style, Joined by Rodrigo y Gabriela ---

The Cleanest Recordings of 1920s Louis Armstrong Songs You’ll Ever Hear ---

Tom Waits Makes a List of His Top 20 Favorite Albums of All Time ---

John Cage Performs His Avant-Garde Piano Piece 4’33” … in 1’22” (Harvard Square, 1973) ---

Black Hole Blues and Other Songs from Outer Space---

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

Pandora (my favorite online music station) ---
(online music site) ---
Slacker (my second-favorite commercial-free online music site) ---

Gerald Trites likes this international radio site ---
Songza:  Search for a song or band and play the selection ---
Also try Jango ---
Sometimes this old guy prefers the jukebox era (just let it play through) ---
And I listen quite often to Soldiers Radio Live ---
Also note
U.S. Army Band recordings ---

Bob Jensen's threads on nearly all types of free music selections online ---

Photographs and Art

15 Picturesque New England Towns for Your Next Road Trip ---

MoMA: German Expressionism (art history) ---

A Nerd’s Guide To The 2,229 Paintings At MoMA ---

100 Years if BMW Airplanes and Automobiles ---

Bob Jensen's threads on art history ---

19 charming small villages you've probably never heard of but should definitely visit ---

History of Las Vegas
UNLV: Special Collections ---

This drone pilot 'broke every rule in the book' to capture this breathtaking footage of London ---

Cartels are using these 'narco-submarines' to move tens of thousands of pounds of drugs at a time ---

21 photos that show just how imposing US aircraft carriers are ---
But they may be sitting ducks for future drones

18 awful vintage ads from the 20th century which show how far we have progressed ---

14 vintage photos of the massive earthquake that would forever change the face of San Francisco ---

Devastating pictures show the destruction caused by the 7.8 magnitude earthquake in Ecuador ---

Everyday Life in North Korea ---

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

Online Books, Poems, References, and Other Literature
In the past I've provided links to various types electronic literature available free on the Web. 
I created a page that summarizes those various links ---

Bob Jensen's threads on libraries ---

Discovery Education: The Power of Fiction ---

Van Gogh on Heartbreak and Unrequited Love as a Vitalizing Force for Creative Work ---

Medium (social media and literature) ---

Mudlark: An Electronic Journal of Poetry & Poetics ---

Hear The New Adventures of Sherlock Holmes, the Vintage Radio Drama Starring John Gielgud, Orson Welles & Ralph Richardson ---

Hear Rufus Wainwright Sing Shakespeare’s Sonnets: A New Album Featuring Florence Welch, Carrie Fisher, William Shatner & More ---

The Largest Ever Analysis of Film Dialogue (Over 4 Million Lines in 2,000 Scripts) Reveals Gender Bias Built Into Cinema ---

San Francisco Public Library: Book Arts & Special Collections (book publishing, printing) ---

TFree Electronic Literature ---
Free Online Textbooks, Videos, and Tutorials ---
Free Tutorials in Various Disciplines ---
Edutainment and Learning Games ---
Open Sharing Courses ---

Now in Another Tidbits Document
Political Quotations on April 27, 2016        

U.S. National Debt Clock ---
Also see

National debt just reached a record $19 trillion (plus over #100 trillion in unbooked entitlements burdening future generations in the USA)
Martin Matishak and Eric Pianin, The Fiscal Times
Bob Jensen's threads on entitlements

Entitlements are two-thirds of the federal budget. Entitlement spending has grown 100-fold over the past 50 years. Half of all American households now rely on government handouts. When we hear statistics like that, most of us shake our heads and mutter some sort of expletive. That’s because nobody thinks they’re the problem. Nobody ever wants to think they’re the problem. But that’s not the truth. The truth is, as long as we continue to think of the rising entitlement culture in America as someone else’s problem, someone else’s fault, we’ll never truly understand it and we’ll have absolutely zero chance...
Steve Tobak ---

Peter G. Peterson Website on Deficit/Debt Solutions ---

Bob Jensen's threads on entitlements ---

Bob Jensen's health care messaging updates ---

"Why Retirement Is a Flawed Concept: No one really wants to sit around and do nothing," by Neil Pasricha," Harvard Business Review, April 13, 2016 ---

Jensen Comment

I do not know any retirees in good health who sit around and "do nothing" each day. I know some older folks who have portions of the year when they travel such as Iowa farm couples who travel south for one or two winter months and professors who travel many places in summer months. But they did that when they were not yet fully retired.

Retirement changes some things we do in life. For example, in retirement I no longer teach classes. However, teaching classes was only a part of what I did with in my 12 months per year when I was not retired. I still do many of the other things I enjoyed when I was not retired such as research and writing. In retirement I spend more time on the computer and actually feel more knowledgeable than I did when I had to take time out to teach. I don't travel as much professionally or personally these days, but that's mostly because of my wife's poor health.

I miss teaching somewhat, but I don't miss having students disgruntled with their grades. After 40 years of classroom teaching I was more than willing to give up that part of my life. Probably worse are the old timers who won't give up teaching when their students would be better off with new blood in front of their classrooms. Retirement creates opportunities for new Ph.D. graduates. New hires on campus add new life to Academy.

I garden and tend to a bigger yard because that that gets me into the fresh air --- off my calloused butt and away from the computer. Today I reached down to pick up hundreds of sticks blown off the trees in winter's storm winds. Picking up sticks is not a whole lot of fun, but it's good for an old body in the warm spring season. Today it got up to 50F degrees in a warm sun and cool stiff breeze. Small buds are on the trees and bushes, but it's too soon in these mountains to take the snow thrower off my tractor. Only fools plant seedlings up here before June 1.

Many retirees are still into public service, but most of them were into such pro bono services before they retired. Sometimes the nature of such services changes such as retirees who spend more time as volunteers for their area hospitals. Volunteering has its own rewards such that retirees sometimes get more than they give. Daily I update a Website that I like to think is helpful to students and faculty around the world ---

Life has it seasons between being a toddler and being a codger. Retirement for the lucky few is one of those seasons. It generally does not last long, but it's one of the most delightful seasons in a long life. I'm one of the lucky few with good health and good fun in retirement. Be prepared for disappointments in retirement dreams. For instance, being retired with time for sailing sounds like fun until you realize how boring sailing can become day in and day out. The same can be said for reading, golf, playing bridge, raising horses, and going on ocean cruises. Too much of most anything can become a bore in the precious days of retirement. What is most important is doing that which makes you feel good about yourself and that generally entails doing good things for other people like grandchildren, invalids, and strangers sending inquiries for academic help via email.

For me the best thing about retirement is having more time for learning
I'm on the computer by 5:00 a.m. every day and working away until the sun rises from behind three White Mountain ranges visible from my desk --- the Kinsman, Twin, and Presidential Ranges. Most days I'm so absorbed in what's on the computer screen that I don't even notice the sunrises or the reflections of the beautiful mountains in the sunsets. Maybe this is a shame, but mostly I think that kind of freedom to concentrate on learning is a blessing.

In the above article Neil Pasricha states:

And stop worrying that you won’t ever be able to retire. You’ll be far better off if you don’t.

Time to call forth Carl Sagan's Baloney Detection Kit
On second thought you don't need Carl Sagan to help you recognize the BS in the the above quotation. Believe me you'll be "better off" if you become one of us who are able to enjoy the season of life known as the retirement season. That season, like spring, summer, autumn, and winter, is a gift from God.

Those who die while still on the job missed what is perhaps the best season of life. For me retirement is the season for being closer to my spouse, closer to nature, and closer to understanding more about the most complicated things in the world.

I'm not necessarily closer to my friends since many of them died off or going gaga. The retirement season for many just does not last long enough. And for a few unfortunates it lasts too long. I'm glad to say I'm still into the immense pleasures of retirement. I know these won't last forever, but before the pains and discomforts set in I'm having a blast while I can.

Carl Sagan Presents His “Baloney Detection Kit”: 8 Tools for Skeptical Thinking ---

Bob Jensen's threads on validity testing or lack thereof in the case on accounting research ---

Bob Jensen's Threads ---

Bob Jensen's Pictures and Stories

“Our ambition is to become something of a model for financial management rather than a cause for occasional scandal,” Cardinal Pell explained. He announced that the Vatican would hand over management of its billions of euros to external banking specialists and be subject to regular reports by an auditor general.
New York Times ---

"Vatican suspends PwC audit of its accounts:  The Vatican has suspended PwC’s audit into its finances only a few months after appointing the firm," by Jessica Fino, Economia, April 22, 2016 --- 

The Big Four firm was chosen in December to perform the Vatican’s first external audit in a bid to make its finances more transparent.

It followed a series of scandals, including the discovery of €1bn hidden off the Vatican’s books.

However, the secretariat of state of the Vatican sent letters to all departments last week announcing the suspension.

The National Catholic Register, which first reported the news, said, “There was a shock to the system in terms of how rigorous the audit would be; the international standards feel a bit intrusive.”

Cardinal George Pell, prefect of the Vatican secretariat for the economy, said in a statement on Thursday he was “a bit surprised” by the decision of the secretariat of state, but added he expects the audit to “resume shortly” after “discussions and clarification” of some issues.

The suspension of the audit suggests there is conflict between the Italian bureaucrats and the supporters of financial reform.

A person familiar with the issue told the Guardian those who opposed PwC’s audit were concerned that the Vatican could be exposing itself too much and whether they could trust the firm to keep the information confidential.

Cardinal Pell, who announced the discovery of hundreds of millions of euros "tucked away" in various accounts in December 2014, was appointed by Pope Francis to clean up the Vatican’s finances shortly after the Pontiff sacked the entire board of its financial watchdog.

A PwC spokesperson said the firm does not comment on client work.

The Vatican Bank Scandal Nobody is Talking About (especially not the accountants)  ---

Apple is dropping QuickTime for Windows after discovery of security flaws ---

Inside Ed's Compilation of Gen Ed Articles ---

Bob Jensen's threads on higher education controversies ---

A Free Formula To Estimate Readability
Readability, Understandability, and ETS ---

This Solar Power Plant Can Run All Night (and on cloudy days) ---

Desk-Size Turbine Could Power a Town:  GE sees its new turbine as a strong rival to batteries for storing power from the grid ---

Watching SunEdison’s Collapse, Solar Industry Resets ---

Historically, the ocean has been a bit too powerful to harness wave energy successfully. Oscilla Power has come up with a new approach designed to withstand the forces of the ocean and generate electricity cleanly, meaningfully, and endlessly ---

Peabody Energy’s Bankruptcy Shows the Limits of “Clean Coal”:  Investments in carbon capture and storage technology have largely been failures ---

The Best 50 Colleges for African Americans ---

Jensen Comment
Virtually all the very top non-profit universities now offer totally free education applicants below the poverty line. Most also offer free tuition for children of families earning less than $60,000 or thereabouts. These are the best deals since top grades are easy to earn in those universities like Harvard and Princeton (think grade inflation where the median grades in most courses is an A or A-) and degrees from those top universities are keys to the kingdom ---

Most flagship state-supported universities now make terrific deals to African Americans with high SAT or ACT scores. Since virtually all scholarships are need based children from low income families are given priorities for scholarships.

African American athletes get tremendous financial deals, special tutors, and other attractions such as a path toward professional sports in colleges that excel in athletics. However, athletics and scholastic performance do not mix well in general. This is mostly because athletics takes so much time and attention away from courses, although sometimes athletes have attitude problems regarding study and scholarship.

Since the latest affirmative action Supreme Court decision, colleges are not supposed to have affirmative action in admissions and retention. Most colleges and universities get around this ruling in one way or another to both attract and keep African American applicants. But the numbers are still too small, especially for African American male high school dropouts who think they can earn higher incomes on the mean streets. That is such a shame.

One reason is that it's such a shame is that African American graduates in science and professional programs have a tremendous edge in affirmative action hiring and financial support for graduate studies. The AICPA, for example, offers $12,000 per year for minority accounting doctoral students. Accounting doctoral programs generally are tuition free for all students in such programs such that the $12,000 can be used for living expenses.

Application period now open (until May 16) for $12,000 AICPA Fellowship for Minority Doctoral Students Other Than Asians ---

Applicants should also contact the KPMG Foundation for additional opportunities to study for an accounting Ph.D. ---
Some universities cooperating with the KPMG Foundation have tailor-made accountancy Ph.D. programs for minority students other than Asians.

Bloomberg:  Best Undergraduate Business Schools of 2016 ---

. . .

We based our ranking on four main metrics (see full methodology):

Employer Survey (40 percent of total score):  Feedback from recruiters who hire recent business graduates on how well schools prepared students for jobs at their companies.

Student Survey (35 percent):  Students' own ratings of the campus, career services department, and faculty and administrators.

Starting Salary (15 percent):  The base compensation of students who had jobs lined up, adjusted for salary variation across industries and regions.

Internship (10 percent):  The percentage of a school’s graduates who had at least one internship at any time during college.

Continued in article

Jensen Comment
The Bloomberg rankings differ from surveys like the reputed US News survey that depend more heavily upon deans and thus more heavily on research reputations of faculty in the business school rankings. Also I think US News relies more heavily on SAT or ACT scholastic test scores ---
Some of Bloomberg's top 10 undergraduate programs do not make the top 10 in the US News rankings.

For example, Bloomberg gives top 10 undergraduate business school honors to Villanova, Boston College, and Bentley that are not in the US News top 10.

Accounting programs are probably best viewed at the graduate level where most employment takes place. I don't think Bloomberg ranks accounting schools, but the latest outcomes from US News are at


Here we see some key differences in the top 10 accounting schools versus undergraduate business schools such as with USC, Illinois, and Florida.

Interestingly, MIT comes off the top ranking in accounting vis-a-vis business rankings. Personally, I don't think MIT's claim to fame is its undergraduate accounting program relative to other Boston accounting programs such as those at Boston College and Bentley. MIT comes off ranked at Number 2 in the US News Undergraduate business school rankings ---


USA Today:  Ten Top Accounting Programs ---

. . .

1. Bentley University

The accountancy department is the oldest department at Bentley University, and has a long tradition of providing a high-quality accounting education. Classes in cost accounting, auditing, financial accounting and information technology help to provide a core understanding of the business world and the role accounting plays in it. Accounting is one of the most popular majors in the school, and it is no wonder as graduates are often highly successful in their careers, earning an average starting salary of $51,000 and mid-career salary of $99,000.

2. University of Notre Dame

The Mendoza College of Business at the University of Notre Dame is a top-tier business school, combining a liberal arts education with advanced knowledge and research in accounting to provide students with a strong understanding of the field.

Students take specialized classes in strategic cost management, audit and assurance services and federal taxation among others to help develop critical thinking and leadership skills. Graduates of the accountancy program have a solid grasp of the field and find careers within the accounting industry earning an average mid-career salary of $119,000.

3. Bryant University

Founded in 1863, Bryant University has a strong history of producing professionals who are leaders in the field. Its accounting program is no exception.

Classes in leadership, financial reporting, taxation, auditing and management introduce students to the business world, while improving communication and analytical skills. Graduates of this program have a dynamic understanding of accounting and are prepared for a career in a challenging field. They typically earn an average starting salary of $52,000 and mid-career salaries of $80,000.

4. New York University

The Leonard N. Stern School of Business at New York University offers two different undergraduate degrees in accounting, one with an emphasis in C.P.A., and the other less technical in nature. The second option allows students to blend liberal arts classes with core business and accounting classes to give them a broad education in the field.

A B.S in accounting from Stern leads to a high average starting salary of $65,000. Graduates of this program often progress to positions of leadership, earning an average mid-career salary of $114,000.

5. University of Illinois at Urbana-Champaign

Accounting is a global field that plays a core role in all business functions. A degree from the University of Illinois at Urbana-Champaign will prepare you for a successful career at any organization. The undergraduate program is centered on preparing graduates for a career in a variety of accounting fields, ranging from corporate to governmental.

Students are exposed to the fundamental principles of accounting, while learning how to apply current best business practices. The curriculum integrates liberal arts classes with core business classes in management, finance and analytics to create an environment that enhances critical thinking skills. Graduates of this program have been highly successful in the business world, earning an average mid-career salary of $100,000.

6. University of Southern California

The Marshall School of Business at the University of Southern California houses the distinguished Leventhal School of Accounting. This undergraduate accounting program is one of the best in the country due to the exclusivity of the program. Students study the art of accounting, while understanding the role it plays in business. They have the ability to customize their major, so they are taking classes that prepare them for quick advancement in the business world.

Classes in finance, economics and management help promote discussions about accounting practices, while supplementing classes on accounting principles. USC graduates of the accounting program earn an average starting salary of $55,000, but typically advance quickly, to an average mid-career salary of $110,000.

7. The University of Texas-Austin

In addition to offering a Bachelor of Business Administration (BBA) in accounting, the McCombs School of Business at the University of Texas also has an integrated Master in Professional Accounting (iMPA) program that allows strong students to earn both an BBA and MPA in five years.

Students can choose a corporate track or a financial institutions track, depending on their desired career plans. Upon graduation, accounting majors typically accept jobs in industry or government with an average starting salary of $51,000.

8. CUNY Bernard M. Baruch College

The Zicklin School of Business at CUNY Bernard M Baruch College is a highly-ranked business school with a reputation of providing a quality accounting education. The school attracts top faculty that have developed a curriculum that exposes the relationship between accounting and other crucial business practices.

Students take core classes in cost accounting, financial accounting, auditing and taxation along with electives in areas such as corporate finance and business law. A degree from Baruch leads to well-paying jobs, with graduates earning an average mid-career salary of $89,000.

9. Boston College

Boston College is a top school known for its strong curriculum and the success of its graduates. The accounting department holds the same reputation due to its world-class faculty and collaborative classes.

Accounting majors take their core business classes in finance, taxation, economics, analysis and auditing at the Carroll School of Management. They are given the option to specialize in Accounting, Accounting Information Systems or Corporate Reporting. Each of these concentrations is challenging and prepares graduates for rewarding careers in a variety of accounting services, earning an average mid-career salary of $109,000.

10. Villanova University

The Villanova University School of Business offers an accountancy program that prepares students for careers at business firms, corporations and governmental organizations. The school has a dynamic curriculum that incorporates theory and principles with exposure to current business practices. This gives students the opportunity to gain a well-rounded business education and secure jobs after graduation.

Classes in accounting, auditing and taxation are supplemented by electives in areas such as fraud, international accounting and accounting for real estate. Villanova graduates are well-equipped for an accounting career, earning an average starting salary of $55,000 and mid-career salaries averaging $107,000.


US News Ranking of Top Accounting Undergraduat Programs ---

Overall Score:
University of Texas—​Austin (McCombs) 

Austin, TX

$32,298 per year (in-state, full-time); $48,832 per year (out-of-state, full-time)
Overall Score:
University of Pennsylvania (Wharton) 

Philadelphia, PA

$62,424 per year (full-time)
Overall Score:
University of Illinois—​Urbana-​Champaign 

Champaign, IL

$21,974 per year (in-state, full-time); $32,974 per year (out-of-state, full-time)
Overall Score:
University of Chicago (Booth) 

Chicago, IL

$61,520 per year (full-time)
Overall Score:
Stanford University 

Stanford, CA

$61,875 per year (full-time)
Overall Score:
Brigham Young University (Marriott) 

Provo, UT

$11,620 per year (LDS member, full-time); $23,240 per year (Non-LDS member, full-time)
Overall Score:
University of Michigan—​Ann Arbor (Ross) 

Ann Arbor, MI

$54,450 per year (in-state, full-time); $59,450 per year (out-of-state, full-time)
Overall Score:
New York University (Stern) 

New York, NY

$60,744 per year (full-time)
Overall Score:
University of Southern California (Marshall) 

Los Angeles, CA

$51,786 per year (full-time)
Overall Score:
Indiana University—​Bloomington (Kelley) 

Bloomington, IN

$25,500 per year (in-state, full-time); $44,460 per year (out-of-state, full-time)
Overall Score:
University of North Carolina—​Chapel Hill (Kenan-​Flagler) 

Chapel Hill, NC

$34,015 per year (in-state, full-time); $52,470 per year (out-of-state, full-time)

Jensen Comment
The USA rankings lean toward universities in big cities where starting salaries are somewhat higher but living costs are much higher than than say living costs in Utah and surrounding mountain states. Exceptions include Bryant, Illinois and Notre Dame, but these universities feed nearby urban centers.

I favor the US News report that is influenced more heavily by opinions of administrators that, in turn, are more influenced by reputations of accounting faculty. The US News anointed universities have more stars.

Following Starbucks' lead, JetBlue employees will now get free college education in the online Arizona State University program
"JetBlue Will Pay Employees’ College Tuition Upfront," by Corinne Ruff, Chronicle of Higher Education, April 18, 2016 ---

The program is the latest company-and-college partnership that takes cues from the Starbucks College Achievement Plan — a program, created in 2014, that allows employees of the coffee-shop chain to take online classes at Arizona State University while continuing to work at the company.

But there’s a key difference between the JetBlue program and many other partnerships in the Starbucks-Arizona State model.

Most of the programs either reimburse tuition costs or offer discounts, requiring employees to foot at least some of the bill for their courses. But JetBlue employees won’t pay anything upfront: The company will cover the full cost of an associate degree.

To earn a bachelor’s degree, however, students would have to cover the $3,500 capstone course at Thomas Edison State, either out of pocket or through a scholarship.

In August the company started a pilot version of the program with 200 employees with at least two years’ seniority and with at least 16 credits from an accredited college or university already in hand.

Bonny W. Simi, president of the subsidiary JetBlue Technology Ventures, says that employees had long asked for tuition reimbursement, but that the company wanted to go a step further and foot the whole bill.

‘Success Coaches’ Are Assigned

As interest grows in the unbundling of higher education — the use of just the learning material from the college experience — Ms. Simi says the JetBlue program was made possible by the flexibility and affordability of competency-based education.

"We’ve mapped out degrees so that it’s basically higher ed but stripped away are the cafeterias, the football team, the big campuses, the dorm, and everything," says Ms. Simi, who oversees the program. "It’s just the class."

Continued in article

Jensen Comment
There are other free or highly subsidized college programs paid for by employers such as the huge Wal-Mart program with American Public University, but the Starbucks and JetBlue programs have the most prestigious diplomas in my opinion.

"News Analysis: Is 'Wal-Mart U.' a Good Bargain for Students?" by Marc Parry, Chronicle of Higher Education, June 13, 2010 ---

Anthem Blue Cross offers education benefits with the University of Southern New Hampshire

"Fiat Chrysler Offers Degrees to Employee Families (including families of dealer employees) ," Inside Higher Ed, November 23, 2015 ---

"An Increasingly Popular Job Perk: Online Education," by Mary Ellen McIntire, Chronicle of Higher Education, June 2, 2015 ---

Bob Jensen's threads on fee-based distance education ---

Of course there are thousands of free online education and training courses available from prestigious universities such as Stanford, MIT, and top Ivy League universities. But transcript credits are not free for students who want credits for MOOCs on their transcripts. Of course prices are much lower than onsite attendance credits ---

Added Jensen Comment
What I think is the most interesting trend in what might be termed competency-based courses and degrees is the lowering of the bar on admissions standards. Virtually anybody can take these newer online cheaper and/or subsidized courses with grades awarded on the basis of competency examinations while taking the courses. In comparison, students admitted on site to universities like Harvard and Stanford and Arizona State University face higher admission standards. But with grade inflation in virtually all on-site campuses (now having median grades of A-) the standards for competency are much lower, in my viewpoint, than the competency-based online courses via MOOCs that dare not become shams with grade inflation.

The bottom line is that the competency standard for Harvard University and Stanford University is being admitted to study on campus. The competency standard for getting transcript credit for their MOOC courses is . . . er . . . er . . . demonstrated competency in the subject matter.

If you want to make a Harvard University onsite student or an ASU onsite student wet his pants make him accept the online competency-based tests for the course he just received an A or B grade in from his professor on campus.

Arizona State University is now under enormous pressure not to make the corporate-subsidized online degrees truly competency-based and not grade-inflated shams.

Open Yale Courses: The Civil War and Reconstruction Era, 1845-1877 ---

Civil War Ballooning (Abraham Lincoln's Air Force) ---

CivilWar@Smithsonian ---

Civil War Studies ---

This year’s colossal screwup comes to us from the The State University of New York at Buffalo, which sent emails accepting 5,100 applicants who did not, in fact, get in ---

Helpers for Student Loan Forgiveness and Cancellation ---

Jensen Comment
If you do not qualify for student loan forgiveness you should probably compare your current annual loan payments with payments if you privately refinance at the present low interest rates. However, you may lose some protections and options in doing so. Be careful about refinancing that sounds too good to be true. You might be able to refinance with your parents in a win-win situation if your parents consider you a good investment risk and you pay a higher interest rate than their safe investment alternatives. Read that as meaning you have a good job in a good profession and are not an unemployed aspiring artist or writer or getting a Ph.D. in a discipline where Ph.D. graduates are a dime a dozen.

Whether or not you pay your student loan off aggressively by making above the minimum amounts due each year depends much upon what you would otherwise do with the money. Savings rates are so low that you are probably better off paying the loan off aggressively relative to saving. Risky investments are not the same as gambling, but you should probably be very cautious with putting money into risky investments like tech stocks until you have your student loans paid off. Also remember that there are transactions costs for buying and selling land, houses, and stocks. Short-term ownership (called flipping) of a house/condo is risky unless the buying deal was very good in a very hot housing market such as near a college or medical center. It helps in house flipping markets if you do the fixing up of a house yourself.

My advice is to avoid buying new cars until your loan is paid off, although you may have to invest in a quality pre-owned car or lease modest cars at low rates. Think public transportation if you live in an urban area that has good public transportation. You can always rent an occasional car if needed for a trip.

Bob Jensen's personal finance helpers are at

From the University of Warwick
Shakespeare and His World: Free Shakespeare Course Starts Today, During the 400th Anniversary of the Bard’s Death ---

Bob Jensen's threads on Shakespeare ---
Search on the word "Shakespeare"

Former Harvard University President Laments Grade Inflation ---

. . .

In any event, I think that the pervasiveness of top grades in American higher education is shameful. How can a society that inflates the grades of its students and assigns the top standard to average performance be surprised when its corporate leaders inflate their earnings, its generals inflate their body counts, or its political leaders inflate their achievements?

More than ethics classes this is a matter of moral education. And America’s universities are failing when “A” is the most commonly-awarded grade. If we really valued excellence, we would single it out.

I did succeed in a small way as Harvard president in reducing the fraction of students graduating with honors from a ludicrous 90 percent to an excessive 55 percent. I wish I had been able to do more. Even more I wish that today’s academic leaders would take up this issue. -
See more at:

Jensen Comment
The tragedy is that whether we like it or not grading competition does motivate efforts to learn (and perhaps not to cheat in some instances). I return to my oft-quoted example where over 60 students in a political science class were expelled from Harvard University for plagiarism on an major assignment. All students in the course were assured of getting an A grade if they simply turned something in for that assignment. This destroyed all motivation to work harder to perform better than other students on the assignment. Worse it motivated those 60+ students to plagiarize any old rag written by whatever student since the quality of the rag did not affect the course grade.

My untested hypothesis is that when all students are assured of getting top grades in the course they will shed blood, sweat, and tears earning a top grade only when they become motivated by something other than a top grade. I suspect in pre-med courses at Harvard students shed blood, sweat, and tears in any course that is important to eventually getting a high MCAT score for admission to medical schools.

My untested hypothesis is that students in financial accounting will shed blood, sweat, and tears in courses that are most important to passing the CPA examination. They will do so even if nearly all students in those accounting courses get the same A grades. But in a political science course where every student gets an A grade it's unlikely that accounting majors will lose much sleep studying for that course that gives top grades to every student enrolled in the class. There's no political science category on the CPA examination. Accounting students will shed blood, sweat, and tears in a political science course if the instructor is a tough grader.

I have a lot of anecdotal evidence dealing with Pass-Fail grades over my 40 years of teaching. Time and time again when making allocations of study time, a student assured of passing on a P-F basis did not put in the same effort as students competing for top grades.

Bob Jensen's threads on the disgrace of grade inflation across all of North America ---
Grade inflation exploded when student evaluations commenced to play a crucial role in tenure decisions and faculty pay.

The 8 biggest mistakes taxpayers make, from the accountants who know best ---

Bob Jensen's Tax Helpers ---

"4-Part Plan Seeks to Fix Mathematics Education," by Dan Barrett, Chronicle of Higher Education, April 10, 2016 ---

As I read the above article it seemed that some of the recommendations for math education also apply to accounting education. Mathematics professors are often forcused on very narrow esoteric research problems and are really not very good at teaching math to undergraduates nor are they all that interested in teaching undergraduates. Accounting professors these days are often not very good accountants. Accounting doctoral programs teach little if any accounting amidst the mathematics and statistics and the doctoral programs seldom focus on making good teachers of accounting. Hence accounting knowledge varies considerably and depends on what students in doctoral programs knew about accounting when they entered the doctoral program. This is especially a problem with the increasing number of foreign students in accounting doctoral programs since those students are usually strong in mathematics with little background in accountancy or taxation or auditing.

25 Incredibly Useful Free Sites And Services ---
Keep scrolling down and down and down.

Jensen Comment
Some of these sites are probably great, although I cannot speak from experience in most cases. What bothers me is that: 
"If it sounds too good to be true then it probably is too good to be true."

For example, consider the Amazon price tracker site called CamelCamelCamel ---

Indeed there are probably cheaper alternatives for buying most any product from Amazon.

However, when there are cheaper alternatives I generally still opt for Amazon. My reasons are as follows:

  1. I prefer to minimize the online vendors that have my credit card number. I like the fact that Amazon collects the payments for so many products, including used products. I would not like sending my credit card number to Joe Smoe when I buy a used copy of that book from Joe Smoe. Amazon collects my money and then pays Joe Smoe.
  2. I like Amazon's guarantee that you will receive the product. If Joe Smoe does not send me the used book as promised Amazon refunds my money. In my case since we buy so much from Amazon here in the boondocks I simply leave the product to be returned in the garage. When the UPS driver makes a delivery to me he picks up the return package and sends it to Amazon. I don't have to leave the house.
  3. Most things I buy have free shipping under Amazon Prime. Many vendors selling the product at a cheaper price add shipping fees. Of course not all products I purchase from Amazon are shipped free, but I like the shipping service of Amazon even when I pay for shipping.
  4. I love Amazon's return policy and efficiency. It's ever so simple and reliable and keeps me informed about credits to my account.
  5. When comparing price alternatives, keep in mind that Amazon gives you points that are rather generous in terms of reducing prices you pay on future orders.
  6. I love the way Amazon keeps track of both the shipping status of current orders and the database of all my past orders. It's so simple to look up an old order and then hit the button to buy it again.


My point here is that when only comparing prices on CamelCamelCamel it's easy to be misled as to the best deals in total.
"If it sounds too good to be true then it probably is too good to be true."

Making Better Use Of The First And Last Five Minutes Of Class ---

Sci-Hub ---

Sci-Hub Home Page ---
For example, enter the search term "Accounting" and then be very patient until 10 pages of hits appears on the screen.

"The Research Pirates of the Dark Web," by Kaveh Waddell, The Atlantic, February 9, 2016 ---

There’s a battle raging over whether academic research should be free, and it’s overflowing into the dark web.

Most modern scholarly work remains locked behind paywalls, and unless your computer is on the network of a university with an expensive subscription, you have to pay a fee, often around 30 dollars, to access each paper.

Many scholars say this system makes publishers rich—Elsevier, a company that controls access to more than 2,000 journals, has a market capitalization about equal to that of Delta Airlines—but does not benefit the academics that conducted the research, or the public at large. Others worry that free academic journals would have a hard time upholding the rigorous standards and peer reviews that the most prestigious paid journals are famous for.

Some years ago, a university student in Kazakhstan took it upon herself to set free the vast trove of paywalled academic research. That student, Alexandra Elbakyan, developed Sci-Hub, an online tool that allows users to easily download paywalled papers for free.

. . .

But the investigation that took down the Silk Road took up countless government resources. It’s unlikely the new Sci-Hub website would attract the same amount of negative attention, so the website is likely safe behind the many layers of encryption that protect sites on the dark web.

"Online Piracy of Academic Materials Extends to Scholarly Books," by Goldie Blumenstyk, Chronicle of Higher Education, April 12, 2016 ---

University presses have become aware in recent weeks that unauthorized copies of hundreds and, in some cases, thousands of their books are available on pirate websites, and officials are still struggling with how to respond.

Several press leaders said they wanted to be sure any stance they take against piracy isn’t perceived as an attack on the open-access movement, which is gaining popularity among some academics and librarians. It also appears that few, if any, presses have formally notified their authors that digital copies of their books are available free on an illicit website.

"Many of these books are our best sellers," said Dean J. Smith, director of Cornell University Press. "This is really painful to a university press."

The unauthorized copies are available through a site called Library Genesis, which also offers more than a million popular books from commercial publishers.

The site appears to be a sister site to Sci-Hub, an unauthorized collection of scholarly-journal articles created by Alexandra Elbakyan, a graduate student in Kazakhstan. While the workings of the two sites aren’t exactly clear, several press directors said they believed Sci-Hub is the tool that also powers the Library Genesis database.

Both sites were ordered shut down last year as a result of a lawsuit filed by a commercial journal publisher, Elsevier.

Other versions of the sites, which feature instructions in both Russian and English, subsequently reappeared under slightly different web addresses. A kind of manifesto posted on the sites argues that the information in the articles and books should be free from commercial restraints.

A Dawning Awareness

The Cornell press publishes about 100 new books a year. Nearly 500 of its titles were listed on the Library Genesis site as of Monday. The site also listed more than 800 books from the Johns Hopkins University Press, nearly 2,000 from Harvard University Press, and more than 4,800 from MIT Press.

The New Education Landscape

The Chronicle of Higher Education’s Re:Learning project provides stories and analysis about this change moment for learning. •Sign up for our weekly newsletter •Join the discussion on Facebook •Listen to the podcast

More than 17,000 items from the biggest of all university presses, Oxford University Press, are on the site (including a book by this reporter), but it could not be immediately determined if that count also tallies some of the 380 journals it publishes.

"Librarians Find Themselves Caught Between Journal Pirates and Publishers," by Corinne Ruff, Chronicle of Higher Education, February 18, 2016 --- 

Bob Jensen's Search Helpers ---

You don’t have to get into Wharton to take advantage of its amazing MBA program (for transcript credits)  ---

Bob Jensen's threads on MOOCs (some having options for fee-based examinations and credits) ---

Serendipity ---

Book Review
"The Science of Serendipity," by Amir Alexander, The Wall Street Journal, April 12, 2016 ---

. . .

Mr. Mazur relies on the insights of Jacob Bernoulli, a founder of probability theory (and much else) who formulated the “weak law of large numbers” more than three centuries ago. According to Bernoulli, if a test is repeated a sufficient number of times, then the results over all its repetitions will converge on the expected value.

Consider tossing a coin over and over again. Since each toss is entirely independent of the previous ones, it is in principle possible that the results will be all heads or all tails, or at least an overwhelming preponderance of one or the other. Indeed, in the short term we are likely to get a sharp imbalance between the number of heads and tails. But according to Bernoulli’s theorem, if the coin toss is repeated a large enough number of times, this will not happen: In the long run, the distribution of heads and tails will match the theoretical likelihood that the coin will land on one or the other—and that, of course, is exactly 1 in 2.

Unlike a coin toss, the strange coincidences of human life do not lend themselves to endless repetitions. But Mr. Mazur implies that if we break up these complex events into a sequence of simpler ones, then each of the components is, in fact, repeated many times. For example, all members of Anne Parrish’s social circle of wealthy Americans were faced with the choice of vacationing in Paris in the summer of 1929. If 10 out of 100 did go to Paris, then we can estimate Anne’s chance of doing so at 10%.

For all its intuitive simplicity, as Mr. Mazur points out, the weak law of large numbers is profound. It suggests that the chaos and unpredictability of our lives is an illusion. It is a seductive idea. For Mr. Mazur, a mathematician, even the discovery of a childhood book decades later and oceans away is evidence of the rational order of the universe.

Whether one agrees with Mr. Mazur seems more a matter of philosophy and personal inclination than mathematical proof. Certainly when dealing with coin tosses, poker hands or the roulette wheel at Monte Carlo, he is on solid ground. Each toss, deal or spin is a simple event that is repeated unchanged over and over again. Over time the distribution of the results will surely match the predicted mathematical probability.

But what of the coincidences of everyday life? Are such events really just more elaborate versions of a coin toss? Do they too reveal the workings of the invisible hand of mathematical probability? That is far from clear. Each of these remarkable instances is a complex event that happens once and only once. Since each event is unique, a sample of one, we will never know whether our calculations are correct or even close. Assigning numerical odds to the vagaries of human life may be a way of affirming one’s belief that the world is a mathematically ordered place. Whether such numbers actually add something to our understanding or experience of such events is another question. For the enjoyment of Mr. Mazur’s book, this hardly matters, however. Always entertaining and frequently insightful, “Fluke” is never less than thought-provoking.

Mr. Alexander is the author, most recently, of “Infinitesimal: How a Dangerous Mathematical Theory Shaped the Modern World.”

Former U. of Southern Mississippi Coach Directed Cheating Ring, NCAA Says ---

Bob Jensen's threads on athletic scandals in higher education ---

The 18 Worst Product Flops of All Time ---

Jensen Comment
They missed a few others. Apparently the criteria for "flops" does not include lawsuits such as the Ford Pinto fuel system lawsuits that probably cost Ford Motor Company more than the losses on the Edsel. More recently Takata's losses on defective air bag systems are monumental ---

After at Ten Year Court Fight Google just scored a major victory against US authors ---

A ten-year long case against Google has finally seen its end.

Today, the US Supreme Court announced it had declined to hear Authors Guild v Google, a pivotal case that pitted book authors’ rights against the tech giant’s desire to build a massive digital library. In doing so the court quietly sided with Google, agreeing with previous rulings that its massive book scanning project is legal.

In 2005, the Authors Guild, an advocacy group for authors’ rights, sued Google for its book scanning initiative, then called the Google Books Library Project. The digital giant had scanned 20 million books and released them online without permission from their authors, with the goal of making books more findable and searchable. At the time, Google also ran ads on the scanned pages (they’ve since stopped); the guild argued that Google was infringing on writers’ copyright and depriving them of potential income.

Though Google removed its ads, the case continued, changing dramatically from a dispute about monetary compensation to one about how to treat creative work in a time of mass digitization. Ten years later, in 2015, a court of appeals ruled again against the authors, saying that the book scanning project was protected under “fair use”—by digitizing, Google Books had transformed the books, and therefore was not in violation of copyright:

Google’s making of a digital copy to provide a search function is a transformative use, which augments public knowledge by making available information about Plaintiffs’ books without providing the public with a substantial substitute for matter protected by the Plaintiffs’ copyright interests in the original works or derivatives of them.

Current US law protects works based on pre-existing works, if they add something or make something new out of the original. But an amicus brief filed in February by big-name writers like Margaret Atwood, J.M. Coetzee, and Malcolm Gladwell argued thatthe internet was not anticipated when fair use was defined in 1976. Today, derivative works, no matter how transformative, may spread to millions in an instant, all while trading heavily on someone’s creative ideas without compensation.

Continued in article

Also see

Bob Jensen's threads on the DMCA are at

From the Scout Report on April 15, 2016

Overcast --- 

Readers who regularly listen to podcasts may be looking for new ways to stream, download, and organize their podcasts. There are a number of programs that can help, such as Castro and Pocket Casts. Overcast, however, is one of the best. Besides being completely free (no ads, no subscription), the service makes streaming or downloading your favorite podcasts from anywhere on the web easy, and it makes organizing your podcasts even easier. So if you currently have one podcast program from NPR and another from Stuff You Should Know, and still another from your favorite foodie, Overcast can help you get organized and manage your podcasts in a way that makes content accessible and fast. Available for iPhone, iPad, and Apple Watch.

Nuzzel --- 

Nuzzel can provide an organized and comprehensive way to keep up on the buzz on social media. The program aggregates all the news stories that friends have posted on Facebook, Twitter, LinkedIn, and the like, and then presents them in a readable and approachable feed for your consideration. Users may adjust settings to read news stories that have been posted in the last hour, two hours, 24 hours, previous days, or in the last week. Options abound in Nuzzel. For example, you can adjust settings to see just news items that your friends have posted, or view postings from friends of friends, as well; you can also see how many friends shared a particular item. Nuzzel also allows you to post to social media straight from the platform. Available for Android devices running 4.0.3 and up and Apple devices running iOS 7.0 or later, the app is free and very simple to learn.

Can Obama's "Moonshot" Initiative Excel Cancer Research?
What will President Obama's cancer 'moonshot' achieve?

Scientific advisers tapped to guide Biden's cancer moonshot

Commander-in-Chief of War on Cancer Assesses 'Moonshot'

FACT SHEET: Investing in the National Cancer Moonshot

American Cancer Society: Evolution of Cancer Treatments

History of Cancer, Ancient and Modern Treatment Methods

From the Scout Report on April 15, 2016

Can Obama's "Moonshot" Initiative Excel Cancer Research?
What will President Obama's cancer 'moonshot' achieve?

Scientific advisers tapped to guide Biden's cancer moonshot

Commander-in-Chief of War on Cancer Assesses 'Moonshot'

FACT SHEET: Investing in the National Cancer Moonshot

American Cancer Society: Evolution of Cancer Treatments

History of Cancer, Ancient and Modern Treatment Methods

From the Scout Report on April 22, 2016

Medium --- 

When tech innovator Evan Williams left his post as CEO of Twitter in 2010, he began looking into blogging platforms, and found them lacking. Thus, Medium was born. In sum, it is a blog-like platform where people can share ideas and stories. It is aesthetically pleasing, easy to read, and easy to use as a contributor. Articles that get the most attention on Twitter, Facebook, and other social media, show up most on the site. For readers, this means popular content rises to the surface on its own. Readers may also scout the site by Media, Parenthood, Music, and Top Stories, or use the excellent search function to find material that fascinates. Writers who would like to contribute to the site may simply sign up using Facebook, Twitter, or an email address. --- is a highly accessible task-management app. The system includes time and date reminders, and even geolocation reminders. In other words, if you need to be reminded to buy eggs this afternoon, the program will remind you when you get to the grocery store. Another interesting feature is called " Moment." This feature reminds you at a set time to check your to-do list. Then it shows you the tasks you've entered for the day, one by one on your computer or phone screen. does a good job of keeping things simple. It offers users everything they might need without overwhelming bells and whistles. is available as a web app, a Chrome extension, or a mobile app for iPhone, Android, and Chrome devices.

New Thoughts on the 'Goldilocks' Zone
How alien can a planet be and still support life?

Star's Wobble Could Reveal 'Earth-Like' Exoplanet

What is the Goldilocks Zone and why does it matter in the search for ET?

The Search for Extraterrestrial Life: A Brief History

NASA Astro Venture: Astronomy Training Lessons: Habitable Zone Reading

NAAP Habitable Zones Lab



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Teach Engineering: Hands-on Activity: Balloons ---

Humans are finally starting to understand the octopus, and it’s mind-boggling ---

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The Largest Ever Analysis of Film Dialogue (Over 4 Million Lines in 2,000 Scripts) Reveals Gender Bias Built Into Cinema ---

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ePsych: An electronic Psychology text ---
I'ts remarkable that Professor Gary L. Bradshaw at Mississippii State University works so hard to keep this open sharing book so up to date.

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Scroll down to math and statistics

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The Most Corrupt USA Politicians in History ---

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A Nerd’s Guide To The 2,229 Paintings At MoMA ---

History of Las Vegas
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The Rise of Rocket Girls: The Untold Story of the Remarkable Women Who Powered Space Exploration ---

18 awful vintage ads from the 20th century which show how far we have progressed ---

Bob Jensen's threads on history tutorials are at
Also see  

The 100 Most Memorable Shots in Cinema Over the Past 100 Years ---

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Don’t Heed the Haters: Albert Einstein’s Wonderful Letter of Support to Marie Curie in the Midst of Scandal ---

Harvard University: Buddhism Through Its Scriptures ---

Buddhism 101: A Short Introductory Lecture ---

Discovery Education: The Power of Fiction ---

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WW II Airplanes ---

Bob Jensen's links to free courses and tutorials ---

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From the CFO Journal's Morning Ledger on April 22, 2016

Speaking of Prince, he was the master of copyright-infringement lawsuits
We’re done with the tribute, but nothing compared 2 Prince when it came to guarding his brand, and we’re hoping we won’t raise the ire of his lawyers with any links. His dust-up with studio Warner Bros. lives in infamy, and made him a fear-inducing executive in his own right. And it’s part of the reason it’s nearly impossible to find studio recordings of him available for free online—we searched. As Jacob Gershman writes on the Law Blog, in the legal arena “the artist formerly known as Prince” was known as perhaps the recording industry’s most tenacious defender of copyright protections.

This was Prince's most powerful performance of all time ---
Prince's greatest hits ---
Prince Plays Guitar Solos ---

Bob Jensen's threads on free music tutorials are at

Bob Jensen's threads on music performances ---

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Scientists have published a list of the 50 most incorrectly used terms in psychology ---

James Baldwin on the Artist’s Struggle for Integrity and How It Illuminates the Universal Experience of What It Means to Be Human ---

Bob Jensen's helpers for writers are at

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April 12, 2016

April 13, 2016

April 14, 2016

April 15, 2016

April 16, 2016

April 18, 2016

April 19, 2016

April 20, 2016

April 21, 2016

April 22, 2016

April 23, 2016


52 Food Items You Need in Your Diet ---

Slow Food Western Slope: Food Blog ---

Zika May Be Scary, But a Yellow Fever Outbreak Is Underway and It’s Far More Deadly ---

Jensen Comment
This raises a hypothetical question of what is worse ---- 100 million deaths due to yellow fever versus 100 million disabled small-brain children who live on and on?
Fortunately, medical science and engineering will possibly confine both losses to less than a million.

Scientists have published a list of the 50 most incorrectly used terms in psychology ---

Van Gogh on Heartbreak and Unrequited Love as a Vitalizing Force for Creative Work ---


Humor April 15-27, 2016

What if Moses had Facebook? ---
Thank you Maria for the heads up

227 Hilarious People in Wal-Marts --- news&utm_content=23227&utm_campaign=walmart_photos_desktop_necklace_US

Jim Martin states":  "This is a funny segment on the doctors TV show that speaks for itself,"

Time Magazine:  The best April Fools pranks of 2016 ---

Puppy Prays Before Dinner ---

'Saturday Night Live' took on Sanders and Clinton's feisty exchange in Brooklyn ---

Big Geek Daddy ---

A Beautiful Poem from Paula About Growing Older

. . .

. . .

. . .

. . .

Oops, she forgot the words.

Forwarded by Paula

An Engineer dies and goes to Hell. Dissatisfied with the level of comfort, he starts designing and building improvements. After a while, Hell has air conditioning, flush toilets and escalators. The engineer is a pretty popular guy. 

One day God calls and asks Satan, "So, how's it going down there?" Satan says, "Hey things are going great. We've got air conditioning and flush toilets and escalators, and there's no telling what this engineer is going to come up with next."

God is horrified. "What? You've got an engineer? That's a mistake - he should never have gone down there! You know all engineers go to Heaven. Send him up here! "

Satan says, "No way. I like having an engineer on the staff. I'm keeping him."

God says, "Send him back up here or I'll sue."

"Yeah, right," Satan laughs, "and where are you going to get a lawyer?"



Forwarded by Paula

Murphy drops some buttered toast on the kitchen floor and it lands butter-side-up.

He looks down in astonishment, for he knows it's a law of the universe that buttered toast always falls butter-down. So he rushes round to the parish to fetch Father Flanagan.

He tells the priest that a miracle has occurred in his kitchen. He won't say what it is, but asks Flanagan to come and see it with his own eyes.

He leads Flanagan into the kitchen and asks him what he sees on the floor.

"Well," the priest says, "it's pretty obvious. Someone has dropped some buttered toast on the floor and then, for some reason, they flipped it over so that the butter was on top."

"No, I dropped it and it landed like that!" Murphy exclaims.

"Oh my Lord," Flanagan says. "Dropped toast never falls with the butter side up. It's a miracle …. but wait ... it's not for me to say it's a miracle. I'll have to report this matter to the bishop, and, he'll have to deal with it. He'll send some people round to interview you, take photos, etc."

A thorough investigation is conducted, not only by the archdiocese but by scientists sent over from the Curia in Rome. No expense is spared. There is great excitement in the town as everyone knows that a miracle will bring in much needed tourism revenue.

Then, after eight long weeks and with great fanfare, the bishop announces the final ruling.

"It is certain that some kind of an extraordinary event took place in Murphy's kitchen, quite outside the natural laws of the universe," he says. "Yet the Holy See must be very cautious before ruling a miracle. All other explanations must be ruled out.

"Unfortunately, in this case, it has been declared 'No Miracle,' because they think ... Murphy may have buttered the toast on the wrong side!"




Humor April  2016 ---

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Update in 2014
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One more mission in what's left of my life will be to try to change this 

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         Also see
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AECM (Educators)
AECM is an email Listserv list which provides a forum for discussions of all hardware and software which can be useful in any way for accounting education at the college/university level. Hardware includes all platforms and peripherals. Software includes spreadsheets, practice sets, multimedia authoring and presentation packages, data base programs, tax packages, World Wide Web applications, etc.

Over the years the AECM has become the worldwide forum for accounting educators on all issues of accountancy and accounting education, including debates on accounting standards, managerial accounting, careers, fraud, forensic accounting, auditing, doctoral programs, and critical debates on academic (accountics) research, publication, replication, and validity testing.


CPAS-L (Practitioners)  (Closed Down)
CPAS-L provides a forum for discussions of all aspects of the practice of accounting. It provides an unmoderated environment where issues, questions, comments, ideas, etc. related to accounting can be freely discussed. Members are welcome to take an active role by posting to CPAS-L or an inactive role by just monitoring the list. You qualify for a free subscription if you are either a CPA or a professional accountant in public accounting, private industry, government or education. Others will be denied access.
Yahoo (Practitioners)
This forum is for CPAs to discuss the activities of the AICPA. This can be anything  from the CPA2BIZ portal to the XYZ initiative or anything else that relates to the AICPA.
This site hosts various discussion groups on such topics as accounting software, consulting, financial planning, fixed assets, payroll, human resources, profit on the Internet, and taxation.
Business Valuation Group 
This discussion group is headed by Randy Schostag [RSchostag@BUSVALGROUP.COM
FEI's Financial Reporting Blog
Smart Stops on the Web, Journal of Accountancy, March 2008 ---

Find news highlights from the SEC, FASB and the International Accounting Standards Board on this financial reporting blog from Financial Executives International. The site, updated daily, compiles regulatory news, rulings and statements, comment letters on standards, and hot topics from the Web’s largest business and accounting publications and organizations. Look for continuing coverage of SOX requirements, fair value reporting and the Alternative Minimum Tax, plus emerging issues such as the subprime mortgage crisis, international convergence, and rules for tax return preparers.
The CAlCPA Tax Listserv

September 4, 2008 message from Scott Bonacker []
Scott has been a long-time contributor to the AECM listserv (he's a techie as well as a practicing CPA)

I found another listserve that is exceptional -

CalCPA maintains  and they let almost anyone join it.
Jim Counts, CPA is moderator.

There are several highly capable people that make frequent answers to tax questions posted there, and the answers are often in depth.


Scott forwarded the following message from Jim Counts

Yes you may mention info on your listserve about TaxTalk. As part of what you say please say [... any CPA or attorney or a member of the Calif Society of CPAs may join. It is possible to join without having a free Yahoo account but then they will not have access to the files and other items posted.

Once signed in on their Yahoo account go to and I believe in top right corner is Join Group. Click on it and answer the few questions and in the comment box say you are a CPA or attorney, whichever you are and I will get the request to join.

Be aware that we run on the average 30 or move emails per day. I encourage people to set up a folder for just the emails from this listserve and then via a rule or filter send them to that folder instead of having them be in your inbox. Thus you can read them when you want and it will not fill up the inbox when you are looking for client emails etc.

We currently have about 830 CPAs and attorneys nationwide but mainly in California.... ]

Please encourage your members to join our listserve.

If any questions let me know.

Hemet, CA
Moderator TaxTalk





Many useful accounting sites (scroll down) ---


Bob Jensen's Sort-of Blogs ---
Current and past editions of my newsletter called New Bookmarks ---
Current and past editions of my newsletter called Tidbits ---
Current and past editions of my newsletter called Fraud Updates ---

Some Accounting History Sites

Bob Jensen's Accounting History in a Nutshell and Links ---

Accounting History Libraries at the University of Mississippi (Ole Miss) ---
The above libraries include international accounting history.
The above libraries include film and video historical collections.

MAAW Knowledge Portal for Management and Accounting ---

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

Sage Accounting History ---

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 ---
Part II covering years 1974-2003 published in February 2005 --- 

A nice timeline of accounting history ---

From Texas A&M University
Accounting History Outline ---

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

History of Fraud in America ---
Also see

Bob Jensen's Threads ---

More of Bob Jensen's Pictures and Stories

All my online pictures ---


Professor Robert E. Jensen (Bob)
190 Sunset Hill Road
Sugar Hill, NH 03586
Phone:  603-823-8482