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 October 28, 2016
Bob Jensen at Trinity University

Wes Lavin's 2016 Foliage Photographs:  Parts 1 and 2

Wes Lavin's 2016 Autumn Foliage Part 1

Wes Lavin's Autumn Foliage Photographs:  Part 2



Tidbits on October 28, 2016
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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

Scholarpedia (a cross between Wikipedia and Google Scholar) ---

Google Scholar ---

Wikipedia ---

Bob Jensen's search helpers ---

Bob Jensen's World Library ---

Tidbits October 2016 Special Edition for the AECM Blackout Period 

The above link contains tidbits for my three blogs added during the AECM listserv's blackout period in October 2016.
Rather than flood readers email boxes with separate messages I included all of them in the above link.


Online Video, Slide Shows, and Audio

The History of Europe: 5,000 Years Animated in a Timelapse Map ---

Map of Britain On Film (hundreds of films) ---

The Entire History of Japan in 9 Quirky Minutes ---

John Cleese & Jonathan Miller Turn Profs Talking About Wittgenstein Into a Classic Comedy Routine (1977) ---

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 --- 

MFA Boston: Musical Instruments ---

Watch a 27-Year-Old Glenn Gould Play Bach & Put His Musical Genius on Display (1959) ---

Jimi Hendrix Plays “Sgt. Pepper’s Lonely Hearts Club Band” for The Beatles, Just Three Days After the Album’s Release (1967) ---

The Ukulele Orchestra of Great Britain Performs Stunning Covers of Nirvana’s “Smells Like Teen Spirit,” Talking Heads’ “Psycho Killer” & More ---

Hear Steve Reich’s Minimalist Compositions in a 28-Hour Playlist: A Journey Through His Influential Recordings ---

Wynton Marsalis Takes Louis Armstrong’s Trumpet Out of the Museum & Plays It Again ---

What Homer’s Odyssey Sounded Like When Sung in the Original Ancient Greek ---

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

America's Best Cities for Fall Travel ---
Jensen Comment
These are expensive cities to visit, especially hotel prices, event prices (like shows), and parking fees combined with heavy traffic getting into and out of the cities.
I suggest looking for smaller places having foliage peak seasons. Beware, however, that hotels are probably booked in the peak season. Make hotel reservations well in advance.

Expected Dates of Fall Foliage
Click on days of the calendar
Also see
The Fall Foliage Prediction Map: 2016 Edition

America's Best Towns for Fall Colors ---
Make hotel reservations well in advance.

Rosie the Riviter ---

Tate: Glossary of art terms ---

Alberti's Window (art history) ---

Granta (literary and art journal) ---

Europeana: Exhibitions: Art Nouveau ---

The Rediscovery of Photographer Seydou Keïta --- (graphic design) ---

Nonstop Metropolis: An Atlas of Maps Reclaiming New York’s Untold Stories and Unseen Populations ---

6 Incredible Places to Ski This Winter --- |

Grand Canyon ---

Incredible Romantic Getaways in each of the 50 States ---
The good news is that there's still romance even in retirement which is how long some seniors had to wait to be able to afford some of the nicest resorts. The problems for us are the health concerns that accompany mountain climbing, skiing in high mountains, and getting tipsey in great cocktail lounges. Usually at our age it's more fun to curl up together at home and watch Netflix movies to live dangerously in far away places.

Bob Jensen's threads on art history ---

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 ---

The Walt Whitman Archive ---

UIS: Archives and Illinois Regional Archives Depository: Walt Whitman Collection ---

Free Audio Book: Joseph Conrad’s Heart of Darkness, Read by British Actor Hayward Morse ---

Famous Edgar Allan Poe Stories Read by Iggy Pop, Jeff Buckley, Christopher Walken, Marianne Faithful & More ---

Oliver Wendell Holmes;  Have you heard of the wonderful One-hoss Shay ---
Have you heard of the wonderful one-hoss shay

Hear Bill Murray’s Favorite Poems Read Aloud by Murray Himself & Their Authors ---

Free 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 October 26, 2016        

To Whom Does the USA Federal Government Owe Money (the booked obligation of $19+ trillion) ---
The US Debt Clock in Real Time --- 
Remember the Jane Fonda Movie called "Rollover" ---

To Whom Does the USA Federal Government Owe Money (the unbooked obligation of $100 trillion and unknown more in contracted entitlements) ---
The biggest worry of the entitlements obligations is enormous obligation for the future under the Medicare and Medicaid programs that are now deemed totally unsustainable ---

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 ---

"These Slides Show Why We Have Such A Huge Budget Deficit And Why Taxes Need To Go Up," by Rob Wile, Business Insider, April 27, 2013 ---
This is a slide show based on a presentation by a Harvard Economics Professor.

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

Bob Jensen's threads on entitlements ---

Bob Jensen's health care messaging updates ---

Yes, Bob Dylan deserves the Nobel Prize for Literature (even if he is a white male Christian from the USA) ---
Also see
Also see

The Atlantic:  The First Broken Promise of the Hillary Clinton Presidency ---

The Atlantic:  She Created This Mess and She Knows It ---

Top 10 Things We Learned From Hillary Clinton Campaign's Emails ---

The Atlantic:  What is Rodrigo Duterte Trying to Achieve? ---
Jensen Comment
As socialism fades in Cuba and Venezuela, Duterte tries to resurrect it in the Philippines. Thus far all he's shown is that China will pay for his cutting military ties with the USA. That paid for a time in Cuba, but the economy of Cuba has not prospered in the long haul under socialism. As China makes its gains in Asia, Australia, and Africa the USA's global power and prestige has fallen off a cliff.

Academic Librarian:  Books in 2015 ---

Chronicle of Higher Education:  Forget Accreditation. Bring On the College Auditors from the Large Accounting Firms ---

Jensen Comment
The large CPA  accounting firms should stick with their area of auditing expertise --- financial auditing. These firms have a history of proposing services where they have insufficient expertise --- including failed services such as SysTrust certifications and Eldercare certifications. They keep telling us that forensics discovery of internal fraud is not their bag in financial audits. For example, the SEC and other government agencies discourage fraud by offering very large (sometimes multimillion dollar) rewards to whistle blowers. CPA firms do not pay out rewards to whistleblowers (at least not to my knowledge).

Why do they want take over the role of accrediting agencies in higher education? Beats me.

One worry is that large CPA firms now have to self-insure against litigation resulting from financial audits. This is because the big insurance companies do not want to take on the risk of audit firm lawsuits that sometimes are for hundreds of millions of dollars and sometimes over a billion dollars. Do these CPA firms really want to take on the risk of audit failure of colleges and universities?

By the way, many colleges and universities now have audits conducted by large CPA firms. But these are only financial audits that do not scope in all of what is envisioned in the above article.

Ransomware ---

How Fast Does Ransomware Encrypt Files? Faster than You Think ---

Jensen Comment
There must be variation here depending upon the file size. But the speed in general is scary.
My retired  neighbor down the road got hit with ransomware, but he said that his encrypted files weren't worth buying back. He bought a new computer instead.
He has no idea how he got hit.
Moral of Story --- always keep off-line updated backup files.

10 Learnings from 10 Years of Brain Pickings ---

Colorado is Poised to Double Taxes and Spending
Post-ObamaCare Preview in Colorado -

Democrats are already looking beyond ObamaCare’s slow-motion failure, and Colorado is showing where many want to go next: Premiums across the state are set to rise 20.4% on average next year, and some have concluded that the solution is more central planning and taxation. Voters will decide on Nov. 8 whether to try the single-payer scheme that blew up in Vermont.

Amendment 69 would alter the state’s constitution to create a single-payer health system known as ColoradoCare. The idea is to replace premiums with tax dollars, and coverage for residents will allegedly include prescription drugs, hospitalization and more. Paying for this entitlement requires a cool $25 billion tax increase, which is about equal to the state’s $27 billion budget. Colorado would introduce a 10% payroll tax and also hit investment income, and that’s for starters. California would look like the Cayman Islands by tax comparison.

Every other detail is left to the discretion of a 21-member panel. The board of trustees would determine what benefits are offered—say, whether your pricey cancer drug makes the cut. The board would also set reimbursement rates for doctors and hospitals, as well as patient co-payments.

Trustees would be elected to four-year terms and not subject to recall elections. In other words, ColoradoCare would evade nearly all democratic accountability. Amendment 69 stipulates that the entity is “not an agency of the state and is not subject to administrative direction or control by any state executive, department, commission, board bureau or agency.” ColoradoCare could bust constitutional limits on tax increases and spending.

No one thinks this project will float on its planned $38 billion budget. An analysis from the Colorado Health Institute found that ColoradoCare would post a $253 million loss in its first year and would then “slide into ever-increasing deficits in future years unless taxes were increased.” The other options are reducing benefits or cutting payments to doctors—assuming providers haven’t fled the state. ColoradoCare will have evicted whatever remains of the private insurance market, so residents may have nowhere to turn.

The best independent study on single payer is Vermont, which abandoned the idea in 2014: Governor Peter Shumlin, a Democrat, dumped his signature campaign issue once he figured out it’d require an 11.5% payroll tax and an individual levy as high as 9.5%. Mr. Shumlin admitted that “the risk of economic shock is too high at this time to offer a plan I can responsibly support.”

Remarkably, Colorado has managed to build on Vermont’s failures. For one, the plan aspires to cover more than five million people, not Vermont’s 625,000. Anyone who claims to live in Colorado qualifies, so get ready for a crush of beneficiaries who don’t pay anything. ColoradoCare would be enshrined in the constitution, which is much harder to scrap than legislation.

The good news is that Amendment 69 has created a rare moment of bipartisanship: Former Democratic Governor Bill Ritter is working with Colorado’s Republican Treasurer, Walker Stapleton, to defeat the measure. Democratic Governor John Hickenlooper is also opposed. Voters hate the idea the more they learn: A September poll showed only 27% support, down from 43% in January.

Then again, Bernie Sanders supports it, and Hillary Clinton

Jensen Comment

Jensen Comment
I hardly think that the $25 billion billion budget will come anywhere close to paying the tab.

I'm in favor of a national health care plan that is well thought out in the USA, hopefully one that's modeled somewhat like the combination of public and private coverage in the German health care system ---
This would entail legislating savings such as taking punitive damages out our the malpractice insurance costs.

I followed the saga of how the bluest state in the Union, the Vermont home of Bernie Sanders, looked into a state funding plan much like the one being proposed by Colorado. Then Vermonters eventually came to their senses and concluded the state could not afford to go it alone in funding medical coverage for everybody.

Any state is going to have trouble going it alone when funding medical coverage.
 For one thing think of the tens of thousands or people with expensive medical problems (who do not qualify for Medicaid) might move to Colorado because of this free medical coverage. Thousands of new lawyers will chase ambulances all around the state as people discover ailments they never knew they had before their medical coverage was "free."

Colorado is already a relatively high taxation state. If it doubles its taxes it will be the highest taxation state in the USA per capita. Think of the business firms that will leave because of this and the business firms who will not move to Colorado because of high taxes.

A single state like Colorado does not have the bargaining power of the federal government in controlling pharmaceutical pricing.

Retired folks on Medicare in Colorado who contributed all of their careers to Medicare now have to additionally foot part of the bill for Colorado health care insurance that they do not use. Many may be inclined to move out of state.

I could go on and on, but I think you get my point about how states should not go it alone.

Before he the USA government seriously contemplates a national medical and drug coverage plan it needs to competently look into why most other national health care plans are now in a crisis circumstances ---

Students need to develop two key habits to have a fruitful college experience ---

Jensen Comment
It's sad that so many students come away from home the first time come to party, get laid, and/or protest injustices as primary goals rather than attain longer-term goals for themselves. A much smaller number come for tryouts into professional sports.
It's also sad when half of them will get A- or higher grades without trying very hard. Higher education in the USA has become Lake Wobegon where all students are above average ---

Exhibit A is Bill Gates
Is this extreme grade inflation or what?
"Bill Gates Never Attended Any Classes He Signed up for at Harvard --- But He Got As Anyway," by Megan Willett, Tech Insider via Business Insider, March 9, 2016 ---

"Grade Inflation—Why Princeton Threw in the Towel," by Russell K. Nieli, Minding the Campus, October 15, 2014 ---
Thank you Barry Rice for the heads up!

Isaac Asimov Laments the “Cult of Ignorance” in the United States: A Short, Scathing Essay from 1980 ---

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

A Short Compendium of (pretty awful) Academic Humor ---

Bob Jensen's Short Compendium of  (pretty awful Enron humor and beyond) Accounting Humor ---

Assessment often gets caught in a tug of war between accountability and improvement.
The Next Great Hope for Measuring Learning ---

Jensen Comment
When it comes to assessment I tend to think of how I want my brain surgeon to be assessed before he sticks something hard and sharp into my gray matter. I guess the accountant in me leans toward accountability.

Bob Jensen's threads on assessment are at

For-Profit Admits Rules Violation, Shuts Down ---

They Lie for Team Roster Measurements:  Basketball Players Wear High Heels and Football Players Have Lead in their Pants

As a rule, everyone in the NBA lies about their height. The discrepancies vary between players (word to Cole Aldrich’s 2.25-inch inserts), so we used every player’s height without shoes, which is typically measured before the draft. ---

Jensen Comment
Before US News clamped down on dishonesty colleges and universities lied a lot when answering questions that affected their US News rankings --- including lies about average SAT and ACT scores of enrolled students and job placement data.

US News:  Colleges Falsifying Reported Data to Obtain Higher Media Rankings: Who, How, and Why
"FAQs on Recent Data Misreporting by Colleges," by Robert Morse, US News, January 10, 2013

While some law schools deans are facing possible jail time for fabricating rankings data, some business school deans may also be on the docket
"Yet Another Rankings Fabrication," by Scott Jaschik, Inside Higher Ed,  January 2, 2012 ---

Tulane University has admitted that it sent U.S. News & World Report incorrect information about the test scores and total number of applicants for its M.B.A. program.

The admission -- as 2012 closed -- made the university the fourth college or university in that year to admit false reporting of some admissions data used for rankings. In 2011, two law schools and one undergraduate institution were found to have engaged in false reporting of some admissions data.

A statement issued by Tulane said that it discovered the problem when preparing a new set business school data for U.S. News and found that numbers, "including GMAT scores and the number of applications, skewed significantly lower than the previous two years. Since the school’s standards and admissions criteria have not changed, this raised a concern that our data from previous years had been misreported."

Continued in article

The worst kind of misrepresentations arise when researchers misrepresent their data ---

Court Backs Harvard University in Plagiarism Challenge ---

Bob Jensen's threads on students who plagiarize or otherwise cheat ---

Awful Library Books ---

University Libraries ---

Scientists Accidentally Discover Method to Turn Carbon Dioxide Into Ethanol ---

Tate: Glossary of art terms ---

Library and Information Science: Blogs and Podcasts ---

Academic psychology and medical testing are both dogged by unreliability. The reason is clear: we got probability wrong ---

Jensen Comment
In accountics science we got probability wrong as well, but who cares about accountics science. The goal is to get research papers published. Nobody cares about the reliability of the findings, because nobody in the real world cares about the findings

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"

Significance Testing: We Can Do Better
Abacas, June 13, 2016
This is not a free article

Thomas R. Dyckman Professor Emeritus Cornell University


This paper advocates abandoning null hypothesis statistical tests (NHST) in favor of reporting confidence intervals. The case against NHST, which has been made repeatedly in multiple disciplines and is growing in awareness and acceptance, is introduced and discussed. Accounting as an empirical research discipline appears to be the last of research communities to face up to the inherent problems of significance test use and abuse. The paper encourages adoption of a meta-analysis approach which allows for the inclusion of replication studies in the assessment of evidence. This approach requires abandoning the typical NHST process and its reliance on p-values. However, given that NHST has deep roots and wide “social acceptance” in the empirical testing community, modifications to NHST are suggested so as to partly counter the weakness of this statistical testing method.

Extended Quotation
. . .
2. Why The Frequentist Approach (NHSTs) Should be Abandoned in Favor of a Bayesian Approach

Frequentist Approach:
The frequentist NHST relies on rejecting a null hypothesis of no effect or relationship based on the probability, or “p-level”, of observing a specific sample result X equal to or more extreme than the actual observation X₀, conditional on the null hypothesis H₀ being true. In symbols, this calculation yields a p-level = Pr(X≥X₀|H₀), where ≥ signifies “as or more discrepant with H₀ than X₀”. The origin of the approach is generally credited to Karl Pearson (1900), who introduced it in his χ²-test (Pearson actually called it the P, χ²-test). However, it was Sir Ronald Fisher who is credited with naming and popularizing statistical significance testing and p-values as promulgated in the many editions of his classic books Statistical Methods for Research Workers and The Design of Experiments. See Spielman (1974), Seidenfeld (1979), Johnstone et al. (1986), Barnett (1999), Berger (2003) and Howson and Urbach (2006) on the ideas and development of modern hypothesis tests (NHST).

The Bayesian Approach:
Probabilities, under the Bayesian approach, rely on informed beliefs rather than physical quantities. They represent informed reasoned guesses. In the Bayesian approach, the objective is the posterior (post sample) belief concerning where a parameter, β in our case, is possibly located. Bayes’ theorem allows us to use the sample data to update our prior beliefs about the value of the parameter of interest. The revised (posterior) distribution represents the new belief based on the prior and the statistical method (the model) applied, and calculated using Bayes theorem. Prior beliefs play an important role in the Bayesian process. In fact, no data can be interpreted without prior beliefs (“data cannot speak for themselves”).

Bayesians emphasize the unavoidably subjective nature of the research process. The decision to select a models and specific prior or family of priors is necessarily subjective, and the sample data are seldom obtained objectively (Basturk et al., 2014). Indeed, data quality has become a major problem with the advent of “big data” and with the recognition that the rewards for publication tend to induce gamesmanship and even fraud in the data selected for the study.

When the investigator experiences difficulty and uncertainty in specifying a specific prior distribution, the use of diffuse or “uninformative” prior is typically adopted. The idea is to impose no strong prior belief on the analysis and hence allow the data to have a bigger part in the final conclusions. Ultimately, enough data will “swamp” any prior distribution, but in reality, where systems are not stationary and no models is known to be “true”, there is always subjectivity and room for revision in Bayesian posterior beliefs.

The Bayesian viewpoint is that this is a fact of research life and needs to be faced and treated formally in the analysis. Objectivity is not possible, so there is no gain from pretending that it is. Formal Bayesian methods for coping with subjectivity are easy to understand. For example, one approach is to ask how robust the posterior distribution of belief about β is to different possible prior distributions. If we can say that we come to essentially the same qualitative belief over all feasible models and prior distributions, or across the different priors that different people hold, then that is perhaps the most objective that a statistical conclusion can claim.

Continued in article

Academic psychology and medical testing are both dogged by unreliability. The reason is clear: we got probability wrong ---

. . .

For one, it’s of little use to say that your observations would be rare if there were no real difference between the pills (which is what the p-value tells you), unless you can say whether or not the observations would also be rare when there is a true difference between the pills. Which brings us back to induction.

The problem of induction was solved, in principle, by the Reverend Thomas Bayes in the middle of the 18th century. He showed how to convert the probability of the observations given a hypothesis (the deductive problem) to what we actually want, the probability that the hypothesis is true given some observations (the inductive problem). But how to use his famous theorem in practice has been the subject of heated debate ever since.

Take the proposition that the Earth goes round the Sun. It either does or it doesn’t, so it’s hard to see how we could pick a probability for this statement. Furthermore, the Bayesian conversion involves assigning a value to the probability that your hypothesis is right before any observations have been made (the ‘prior probability’). Bayes’s theorem allows that prior probability to be converted to what we want, the probability that the hypothesis is true given some relevant observations, which is known as the ‘posterior probability’.

These intangible probabilities persuaded Fisher that Bayes’s approach wasn’t feasible. Instead, he proposed the wholly deductive process of null hypothesis significance testing. The realisation that this method, as it is commonly used, gives alarmingly large numbers of false positive results has spurred several recent attempts to bridge the gap.

There is one uncontroversial application of Bayes’s theorem: diagnostic screening, the tests that doctors give healthy people to detect warning signs of disease. They’re a good way to understand the perils of the deductive approach.

In theory, picking up on the early signs of illness is obviously good. But in practice there are usually so many false positive diagnoses that it just doesn’t work very well. Take dementia. Roughly 1 per cent of the population suffer from mild cognitive impairment, which might, but doesn’t always, lead to dementia. Suppose that the test is quite a good one, in the sense that 95 per cent of the time it gives the right (negative) answer for people who are free of the condition. That means that 5 per cent of the people who don’t have cognitive impairment will test, falsely, as positive. That doesn’t sound bad. It’s directly analogous to tests of significance which will give 5 per cent of false positives when there is no real effect, if we use a p-value of less than 5 per cent to mean ‘statistically significant’.

But in fact the screening test is not good – it’s actually appallingly bad, because 86 per cent, not 5 per cent, of all positive tests are false positives. So only 14 per cent of positive tests are correct. This happens because most people don’t have the condition, and so the false positives from these people (5 per cent of 99 per cent of the people), outweigh the number of true positives that arise from the much smaller number of people who have the condition (80 per cent of 1 per cent of the people, if we assume 80 per cent of people with the disease are detected successfully). There’s a YouTube video of my attempt to explain this principle, or you can read my recent paper on the subject.

Notice, though, that it’s possible to calculate the disastrous false-positive rate for screening tests only because we have estimates for the prevalence of the condition in the whole population being tested. This is the prior probability that we need to use Bayes’s theorem. If we return to the problem of tests of significance, it’s not so easy. The analogue of the prevalence of disease in the population becomes, in the case of significance tests, the probability that there is a real difference between the pills before the experiment is done – the prior probability that there’s a real effect. And it’s usually impossible to make a good guess at the value of this figure.

An example should make the idea more concrete. Imagine testing 1,000 different drugs, one at a time, to sort out which works and which doesn’t. You’d be lucky if 10 per cent of them were effective, so let’s proceed by assuming a prevalence or prior probability of 10 per cent. Say we observe a ‘just significant’ result, for example, a P = 0.047 in a single test, and declare that this is evidence that we have made a discovery. That claim will be wrong, not in 5 per cent of cases, as is commonly believed, but in 76 per cent of cases. That is disastrously high. Just as in screening tests, the reason for this large number of mistakes is that the number of false positives in the tests where there is no real effect outweighs the number of true positives that arise from the cases in which there is a real effect.

In general, though, we don’t know the real prevalence of true effects. So, although we can calculate the p-value, we can’t calculate the number of false positives. But what we can do is give a minimum value for the false positive rate. To do this, we need only assume that it’s not legitimate to say, before the observations are made, that the odds that an effect is real are any higher than 50:50. To do so would be to assume you’re more likely than not to be right before the experiment even begins.

If we repeat the drug calculations using a prevalence of 50 per cent rather than 10 per cent, we get a false positive rate of 26 per cent, still much bigger than 5 per cent. Any lower prevalence will result in an even higher false positive rate.

The upshot is that, if a scientist observes a ‘just significant’ result in a single test, say P = 0.047, and declares that she’s made a discovery, that claim will be wrong at least 26 per cent of the time, and probably more. No wonder then that there are problems with reproducibility in areas of science that rely on tests of significance.


Continued in article

Jensen Comment
Especially note the many replies to this article

. . .

David Colquhoun
I think that it’s quite hard to find a really good practical guide to Bayesian analysis. By really good, I mean on that is critical about priors and explains exactly what assumptions are being made. I fear that one reason for this is that Bayesians often seem to have an evangelical tendency that leads to them brushing the assumptions under the carpet. I agree that Alexander Etz is a good place to start. but I do wonder how much it will help when your faced with a particular set of observations to analyze

Henning Strandin ---
Thank you for a good and useful article on the pitfalls of ignoring the baseline. I have a couple of comments.
Bayes didn’t resolve the problem of induction, even in principle. The problem of induction is the problem of knowing that the observations you have made are relevant to some set of (perhaps as-yet) unobserved events. In his Essay on Probabilities, Laplace illustrated the problem in the same paragraph in which he suggests  . . .

Karl Young
Nice article; as a Bayesian who was forced to quote p values in a couple of medical physics papers for which the journal would have nothing else, I appreciate the points made here. But even as a Bayesian one has to acknowledge that there are a number of open problems besides just how to estimate priors. E.g. what one really wants to know is given some observations, how one’s hypothesis fares against as complete a list of alternative hypothesis as can be mustered. Even assuming that one could come up with such a list, calculating the probability that one’s hypothesis best fits the observations in that case requires calculation of a quantity called the evidence that is generally extremely difficult (the reason that the diagnostic examples mentioned in the piece lead to reasonable calculations is that calculating the evidence for the set of proposed hypotheses, that either someone in the population has a disease or doesn’t, is straightforward). So while I think Bayes is the philosophically most coherent approach to analyzing data (doesn’t solve the problem of induction but tries to at least manage it) there are still a number of issues preventing it

Comments Continued at

Bob Jensen's threads on common Accountics Science and Econometric Science Statistical Mistakes --- 

At Caltech he found that economists based their ideas on simple models, which worked well in experiments but often failed to capture the complexities of the real world.
Is This Economist Too Far Ahead of His Time?

The Research Essay from an Instructor’s Perspective ---

The world's most valuable scientific books and manuscripts - an overview of the marketplace ---

Faculty Strike at 14 Campuses ----

I find it ironic that some faculty will use this teaching down time to work harder on research to get tenure at the university they are protesting against.

The timing of this strike is not only hurtful to students (that's the plan) but it's not a good time for strikers to seek other faculty jobs since the budgets are set for this academic year.

It's also not a good time for this strike as far as Hillary Clinton is concerned. For example, Pennsylvania became one of the key swing states. A very large segment of the voting population is not sympathetic with strikers that are almost always viewed as liberal troublemakers even when their causes are just. It did not hurt President Reagan's electorate popularity when he refused to rehire striking air controllers. I might add that I was sympathetic with the demands of the aid controllers.

Metacognitive Learning and the BAM Pedagogy

Hi again Glen,

Memorization is not just one process. The BAM experiment at the University of Virginia found that students had better long-term recall in the two-course sequence of Intermediate Accounting when there were no assigned textbooks.  Students had better long-term recall about knowledge that had to seek out on their own. They also learn better from mistakes.

I later suggested there were metacognitive reasons for this outcome --- 

The above link is salted with a lot of quotations from the intermediate accounting professors who conducted the BAM experiment at the University of Virginia. One anecdote is the BAM approach significantly improved the passage rate of students on the CPA examination.

The biggest problem with the BAM pedagogy is that it frustrates teachers when they are not supposed to give students answers. Students prefer having a funnel in each ear through which answers are poured.

Among other things the BAM pedagogy can destroy course evaluations. I hypothesize that this is the reason most faculty have since avoided the BAM pedagogy. Plus its much easier for teachers to pour knowledge into funnels.

Bob Jensen

Retiring in the Northern Mountains is Becoming More Attractive
Washington's War Against Your Air Conditioner ---

Jensen Comment
Here in the White Mountains of New Hampshire I think we turned our air conditioner on a few times last summer for more than just a couple hours a day. Our cottage has big front windows that heat up our living room  in the morning from the sun. This is great in the winter but not so great on summer days. If we cool the cottage off in mid-morning with our air conditioner it's cool the rest of the day ---

Years ago when I was on the faculty at the University of Maine we had an ocean cottage near Acadia National Park. Within a few miles of the shore you could sometimes feel the temperature drop significantly. I sold that coastal property when we moved to Tallahassee. Years later when we we contemplated where to retire the price of shore property discouraged retirement on the ocean in Maine. Also there's bumper-to-bumper traffic along the Maine coast in the summertime. And Maine is a high taxation state.

There's always been the argument that temperature conditioning costs even out between summer cooling costs in the south and winter heating costs in the north. I found this not to be the case when comparing our 24 years in San Antonio with our 10 years in the White Mountains of New Hampshire. It was somewhat true the year (2011?) fuel oil prices soared to over $4 per gallon. But in most other years I found that energy costs are lower for us in the north than in the south even though our NH electricity rates are higher than our Texas electricity rates. But in fairness we had a bigger 4,400+ square foot house in San Antonio. And in our 3,300 square foot mountain cottage we do get a lot of window-sun heat on cold, clear mornings.

It's becoming more and more popular up here to have supplemental solar-panel energy. Water heaters take a lot of energy in both the north and south. Saving on water heating with solar can save a lot of money after you pay the not-so-cheap installation cost. Dual metering is not yet much of an option up here.

I'm no expert, but I think heating with solar panels is less complicated than cooling with solar panels, especially if hydrofluorocarbons are banned for cooling.

Added Note
Before the days of air conditioning, huge resorts existed throughout northern New England. Families would live in these resorts for 2-3 months in the summertime while mostly men commuted weekly by train to big cities like Boston and NYC via passenger trains. Our Village of Sugar Hill had four such big resorts and a tiny railroad station.

Sunset Hill House Resort History Set 01 ---   


After the Sunset Hill House Resort was nearly all demolished in 1973, our cottage (before it was ours)
was moved in 1977 from the golf course across a tennis court and up to where the former hotel site.
I show pictures of the preparation work prior to the moving the cottage and its four fireplaces


Next I show pictures of the move to the new site 

It was air conditioning more than anything else than ended the popular era of northern New England summer resorts along the coast and in the mountains.

Tsundoku is the stockpiling of books never consumed. Sahoko Ichikawa, a senior lecturer in Japanese at Cornell University, explains that tsunde means “to stack things” and oku is “to leave for a while.”  ---

Princeton Will Pay $18 Million to Settle Suit Over Property-Tax Exemption ---

Yale Property Tax Bill Dies in Connecticut ---

MIT:  Why we don't have battery breakthroughs for electric cars ---

Henrik Fisker is using a revolutionary new battery to power his Tesla killer ---

New report finds big-time college football players at wealthiest programs graduate at rates lower than their nonathlete male peers. For black players, the gap is even bigger ---

Jensen Comment
Blame the Admissions Department, Curriculum Requirements, and the University of North Carolina.

  1. The Admission Department admits top athletes on scholarship who have lower academic credentials than other applicants.
  2. The curriculum requires something other than basket weaving and physical education courses where athletes are assured of highest grades.
  3. The University of North Carolina made fake courses and fake grades out of style for athletes. After 18 years of fake courses UNC administrators and faculty got caught.

Bob Jensen's threads on academic cheating by and for athletes ---

A Defense of the Multiple-Choice Exam ---

Tips for Preparing Multiple Choice Exams ---

Jensen Comment
Assume that the test banks for textbooks have been compromised. You might be able to confuse your students by using a test bank of a competitor's textbook, but eventually students will catch on to what you are doing. Also test banks seldom have good multiple choice exam questions except when the questions have been adapted from CPA, CMA, or other certification examinations. But such adaptations increase the likelihood that students have access to archives of such questions.

Another trick is to slightly reword the questions so as to change the answers. This, however, may become harder than writing your own questions from scratch.

Also assume that the examinations, especially essay and case questions, you gave in previous terms are in student archives such as fraternity files.

Since students are going to face multiple choice examinations on future GRE, GMAT, LSAT, CPA, CMA, and other examinations you can do them a favor by devoting time in a course teaching them how to take multiple choice examinations.

Enter the phrase "How to take a multiple choice" at

Just after the Ice Age when I prepared to take the CPA examination there where no CPA coaching (vcr machines and computers had not yet been invented) materials like you can buy today. I mostly studied for the CPA examination by concentrating as best I could on former CPA examinations (that were available in hard copy in those days). By the say in addition to multiple choice questions there were essay questions and problems on CPA examinations even in those days. My lowest score was in the auditing part of the examination. I would never have passed that part if the grader and not given me credit for my essay answer that I crossed out. In those days you could take the CPA examination as a senior in college before you graduated. What a great feeling to graduate with that monkey off your back.

CHATBOTS EXPLAINED: Why businesses should be paying attention to the chatbot revolution ---

How Well Do You Know Microsoft Powerpoint? ---

Quiz:  How Well Do You Know Microsoft PowerPoint?
Click on "Submit" for more questions

For men, parental leave options may be more important than paternity leave ---

Jensen Comment
A  soccer dads may be more important to both a spouse and a child than to an infant

Flipping the Classroom ---

55 Percent of Faculty Are Flipping the Classroom ---

Bob Jensen's threads on flipped classrooms ---

Jensen Comment
I flipped the classroom by preparing Camtasia videos on the most technical modules of my graduate accounting information systems course and accounting theory courses. I made students study the Camtasia videos over and over before class until they got the technical parts down before coming to class. Class time became more student focused on what was learned and how what was learned could be applied. Students often complained that they were spending more time on my courses than their other courses. Sigh!

21 Artists Give “Advice to the Young:” Vital Lessons from Laurie Anderson, David Byrne, Umberto Eco, Patti Smith & More ---

Harvard:  An Ode to the Under Appreciated Spreadsheet ---

From the Scout Report on October 21, 2016

Exciting New Developments in the World of Robotics
'Nano-machines' win European trio chemistry Nobel prize

Robot surgeons and artificial life: the promise of tiny machines

Nanoscale Machines: Building the Future with Molecules

Robot stingray powered by light-activated muscle cells

Heart Cells Are Bringing Robots to Life

Robots Made with Living Tissue? That Future is Arriving Now

Harvard:  Technology Will Replace Many Doctors, Lawyers, and Other Professionals ---

Jensen Comment
Some professions have more job security than others. Interestingly, the world's oldest profession has the highest job security except for some threatened sidelines like phone sex.

Whereas most teachers are threatened by robotics, the last to go will be K-8 teachers. Players in the professional sports are safe for now. Robots may play a sport much better, but fans aren't much interested in buying season tickets to watch teams of robots slug it out. After writing this it dawned on me how much time is now wasted on video and computer games. Alas, the NFL and the NBA  and Nascar may be in big trouble.

We're not far from the days when robots will conceive, carry, and deliver human babies, although it will take much longer to replace the contents of live sperm and live eggs. Milking machines may still need chemicals from hay and corn, but the cows themselves will be robots. I wonder if they will still have to pollute the air with farts and belches?

Elections of the future might be less graphic if robots replace the likes of Donald Trump and Bill Clinton. But think of how boring the debates will become when IBM's Deep Blue faces off against Google's Deep Pink as candidates to become the Mayor of Chicago. Robotic cops will one day arrive to break up domestic disputes and street riots. There won't be many traffic cops needed for self-driving cars and trucks.

Ironically, we used to fear the ethical issues of creating master races with cloning ---
Somehow the debate loses much of it's fury when creating master robots.

The enormous controversy will be fulfillment of life for humans. Work became an enormous part of life's fulfillment most of us still left on this planet. Retirement eases the transition between work and death, but what most of us old folks dread the most is becoming totally "workless" while vegetating in nursing homes. We'd rather give our bodies to soylent green cookie factories ---

The Atlantic:  The Hidden Economics of Porn ---

Jensen Comment
This article totally confuses me. It seems to ignore that the porn industry in more international than domestic with Russia and the former Soviet Bloc nations leading the industry on the Internet.

What the Internet did is turn an oligopoly of porn into millions of sleazy small business shops for pictures, video, games, "dating" sites, etc.

It's an industry out of control that was once mostly controlled by organized crime.

I think this article mistakenly tries to convince us that the industry is under corporate control. I don't believe that.


How a Tax Break on the Sale of Inherited Property Works ---

Tricky Tax Rules for Business Education Expenses That You Pay Yourself ---

Bob Jensen's threads on personal finance ---

How Credit Scores Work and five Lesser-Known Reasons Why Your Credit Score Drops ---

Bob Jensen's threads on personal finance ---

17 of the Biggest NFL Jerks in History ---

Chris Ferguson, Stetson University – Sex on TV and Teen Behavior ---

Jensen Comment
It used to be that teens were too bored with politics to watch such things as debates between candidates. Now they watch those debates for sex education and entertainment and expansion of vocabulary.

What Affects Our Trust in Government?

Jensen Comment
One thing that affects are trust in government is lenient prison sentences for enormous white-collar  fraudsters in both the public and private sectors --- i
Crime pays as long as the crime is massive in rewards.

Another thing that affects our trust in government is the coziness of the private and public sector such as when government bureaucrats are given fabulous incentives to bail out of government jobs into high paying jobs in the industries they preciously regulated. Generals hope to become defense contractor executives. FDA regulators hope to become executives in the pharmaceutical industry. SEC, FBI, and Department of Justice employees hope to get plush jobs and offices in big accounting and law firms. It did take long before industries eventually owned the government agencies that regulated and investigated those industries. What government agency is truly independent and highly respected?

Another thing that affects our trust in government is when current or former bureaucrats and legislators are given $250,000 or more for a short speech. That must be some inspirational/informative speech! Yeah right!

Our legislators are not trusted by the public for good reason. They are trusted even less when they leave office to become high-paid lobbyists.

How many mayors and governors went to prison when the loot they stashed can't be found? Three recent governors of Illinois, for example, went to prison.  Don't expect them to be clerking at convenience stores when they're released.

Can you become a mayor of most of the USA's major cities without doing under-the-table business with corrupt municipal labor unions?

The bigger the government program the bigger the piñata for fraud! Exhibit A is the Department of Defense. Exhibit B is Medicare. Exhibit C is Medicaid. And on and on and on.

Private sector fraud goes hand-in-hand with public sector fraud.

Name some of our government servants who became multimillionaires even though they were always on the public payroll? LBJ is not an exception. He's the rule.

The real world is not a Disney movie victory of of goodness over evil.

Bob Jensen's Rotten to the Core threads ---

Forbe's Listing of the 10 Longest Lasting Car Brands --- l

Jensen Comment
None are USA brands, although some are assembled in the USA.
Why can't the USA make long-lasting vehicles like the Japanese?
My Jeep was engineered to rust out underneath, which is one of the reasons Consumer Reports rates it near the bottom of all cars manufactured.

The Most Dangerous Car Brands on USA Roadways ---
Unfortunately, the Japanese also make some, but not all, of the most dangerous car brands in the USA.

From a CPA Newsletter on October 21, 2016

The AICPA provides free financial literacy resources for consumers

360 Degrees of Financial Literacy can help your clients understand their personal finances and develop money management skills. It focuses on financial education as a lifelong endeavor -- from children learning about the value of money to adults reaching a secure retirement

Bob Jensen's threads on personal finance ---

How Credit Scores Work and five Lesser-Known Reasons Why Your Credit Score Drops ---

Bob Jensen's threads on personal finance ---

Kiplinger:  Three States to Avoid in Retirement ---

Jensen Comment
Millions of folks happily retired in what Kiplinger calls the "worst" retirement states. There are many reasons to retire, including a desire to be near family, opera, ballet, symphony orchestras, and the neighborhood you lived in for the past 35 years.
Tax positives and negatives vary a lot with your particular situation. For example, most retirees don't have enough valuable assets to worry about estate taxes. In retirement income taxes may be negligible for many retirees.
If you're on welfare blue states are generally more generous than red states but blue states are usually more expensive.

Crime risks vary even within states. For example, I don't think our Village of Sugar Hill ever had a home invasion, but there've been some murderous ones 100 miles south in Manchester that is also part of New Hampshire.
When choosing to leave San Antonio crime risk was one of our considerations. In San Antonio our house had heavy burglar bars for good reason. This, in part, possibly explains why we didn't get hit like some of our less-paranoid neighbors.

Avoiding crime, congestion, traffic, and everlasting road construction was on our mind when we decided to leave the ant hill of San Antonio. Up in these mountains seeing one other car means it must be rush hour (except in foliage season when it's bumper-to-bumper in front of our cottage) ---

When living in Tallahassee one our our friends was transplanted from Texas. He said what he missed most was Lone Star Beer and Texas swing music. In his case, none of his ex's lived in Texas. I never cared much for beer, but I really, really miss the swing music and line dancing.

My neighbors down the road in these mountains are Boston Pops fanatics. But they also associate the Pops evenings with the five-star hotel that they love in downtown Boston. They would not retire In Massachusetts for all the tea in China. Furthermore, they would not enjoy the Boston Pops as much if the concerts were in the nearby Sugar Hill community center.

Residents of Las Vegas are usually not addicted to gambling like frequent visitors from out of town. Residents in most places don't always deeply enjoy that which attracts their tourists.

Home is where you hang your hat. Make the best of it and avoid the worst of it!
A man probably would not be as happy as he thinks retired with a rich nymphomaniac who owns a chain of liquor stores. A woman may not be as happy with a retired eunuch who owns a chain of shoe stores.

The marriage of George and Martha may not really be a "breakdown." George and Martha might actually prefer the challenges of this combative, albeit drunken, lifestyle ---

Most and Least Reliable Snow Blower Brands ---

Jensen Comment
Until I put a heavy-duty snow thrower on my diesel tractor, I used an heavy-duty Craftsman snow thrower that had a frustrating engineering design flaw. The chute cables were unnecessarily long, and this length caused them to freeze up whenever the temperature cot below 25F (which happens almost all the time in these mountains during snow season). It was under at-home warranty and must've frustrated Sears repairmen who arrived 12 times making useless efforts to correct the problem. At long last, after Craftsman designed shorter cable, the shorter cables have not frozen up in three years. although I no longer use this machine very much since I favor the snow thrower on my tractor.

This illustrates how a really fine product can be messed up by a single design flaw. Sounds like a good illustration for teachers of Activities Based Costing (ABC) in cost and managerial accounting courses. ABC costing is supposed to back up product costing to find such things as costly design flaws. The problem with ABC costing is that it eventually uncovers costs that were known using less sophisticated common sense costing.

Online Education is Now a Global Market ---

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

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

By any measure, Elon Musk's three major companies are all in a bad way ---

Jensen Comment
Optimists argue that Elon Musk is building an empire much like Jeff Bezos is building an empire. Pessimists argue that Musk is not business savvy anywhere like Jeff Bezos is savvy.

Count me as a Musk pessimist. Any way you slice Elon Musk's three companies Musk is almost entirely dependent upon government handouts. Without increasing these handouts Musk is headed for bankruptcy. Jeff Bezos is building an empire that is almost immune from government handouts, and competitors cannot figure out how to compete with the Amazon empire. Bezos has done some strange things like buying the Washington Post (and Kaplan) but these purchases only took small change from his pants pockets.

If I were an investor I would bet on Bezos over Musk any day. If I were a science fiction writer, however, I would be studying Musk any day. He's a very talented dreamer above the maddening crowds.

UC at Chico Says the Competition Stinks

What do Humboldt State University (in northern California) resident students have in common with their online counterparts?

Buying toilet paper. Some things are now more important in the campus bookstore than books.
Or as they say at UC at Chico in northern California --- the competition stinks!

Humboldt State University students are protesting because the university will no longer be providing toilet paper at four of the six student housing buildings on campus ---

Happy is the day when Harvard University upgraded to two-ply paper ---

Jensen Comment
One problem for Humboldt State is that Sears no longer has a thick catalog. When I grew up on an Iowa farm our outhouse was stocked with Sears catalogs for toilet paper. Contrary to some rumors we did not use corn cobs.
I protected the women's underwear pages by hiding them in the hay loft of the barn. This was long before there was a Playboy Magazine.

Up here in the mountains these days my wife gets 10-20 catalogs per week. These should see us through the winter.

From the Scout Report on October ,  2016

Postleaf --- 

Bloggers and web content managers looking for an alternative to current blogging platforms may want to check out Postleaf. This open-source online publishing tool boasts a sleek interface and responsive admin panel, allowing your online publication to be easily read on a computer, tablet, or mobile phone. Free to download, Postleaf utilizes inline editing and allows users to easily add tags. It also allows users to quickly backup material. Postleaf's creator, Cory LaViska, wrote: "I built Postleaf because I wanted to 'thin down' the blogging experience into a minimal, beautiful, installable application." Readers of a similar mindset will want to check out this tool.

Syncthing --- 

For those who work on multiple devices and operating systems or who want to securely access photos and music between devices, Syncthing may appeal. Sycnthing is an open-sourced, encrypted syncing tool that users can download for a variety of operating systems (including Linux, Windows, MacOS, and Solaris to name just a few) or install as an application. To access files on another device or systems, users can simply download their folder of shared items. All shared items are also backed up securely. One unique feature of Syncthing is that it includes File Versioning options, which allow users to save and archive older versions as they continue to work and update a file.

New Clues About Dog Domestication
Dog's tooth leads to discovery of earliest known journey in UK history

Dogs may have been domesticated more than once

The Big Search to Find Out Where Dogs Come From

A Soviet scientist created the only tame foxes in the world

The Learning Network: 12 Years of Lesson Plans about the Animal Kingdom

NOVA: Dogs and More Dogs

From the Scout Report on October 21, 2016

Newsela --- 

Language Arts and English Language Learning (ELL) instructors, as well as those learning Spanish or English themselves, can find news articles in a variety of proficiency levels on Newsela. Here, visitors can search for articles related to many different subjects, including Law, Health, and Science. Once users select an article, they can select whether to read the text in Spanish or English and select from five different proficiency levels. In addition to news articles, the website also includes primary sources, biographies, adapted speeches, and collections on controversial issues. Articles are accompanied by comprehension quizzes. Teachers and learners alike may access Newsela by creating a free account. With a teacher's account, educators can also access teacher's guides and create class assignment lists, which allow students to submit quizzes and written responses. 

DistractOff --- 

Recently released, DistractOff is a Google Chrome extension designed to assist workers in their efforts to be more productive while working online. DistractOff is unique from some other productivity-themed extensions in that it allows users to create a calendar to schedule times throughout the week to check websites that may be a distraction while users work or study. Thus, one can dedicate 30 minutes each morning to checking their favorite news site or a planned time on Wednesday evening to catch up on social media. Users can easily add websites to their restricted list by selecting the Chrome extension icon while browsing. Those interested in tracking their internet productivity (or lack thereof), stay tuned: DistractOff creator Dmytro Kalchenko says that he is working on adding a feature that allows users to track time spent on distracting websites throughout the week.

Exciting New Developments in the World of Robotics
'Nano-machines' win European trio chemistry Nobel prize

Robot surgeons and artificial life: the promise of tiny machines

Nanoscale Machines: Building the Future with Molecules

Robot stingray powered by light-activated muscle cells

Heart Cells Are Bringing Robots to Life

Robots Made with Living Tissue? That Future is Arriving Now


Free Online Tutorials, Videos, Course Materials, and Learning Centers

Education Tutorials

APM Reports: Educate Podcast (about students and learning) ---

Teach Youth Radio (social media) ---

Granta (literary and art journal) ---

21 Artists Give “Advice to the Young:” Vital Lessons from Laurie Anderson, David Byrne, Umberto Eco, Patti Smith & More ---

Essential Civil War Curriculum --- (graphic design) ---

Carlisle Indian School Digital Resource Center ---

Bob Jensen's threads on general education tutorials are at

Bob Jensen's bookmarks for multiple disciplines ---

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


Engineering, Science, and Medicine Tutorials

Nature Outlook: The Dark Universe ---

ScienceNews: Scicurious ---

Cosmos Magazine: The science of everything ---

JCOM: Journal of Science Communication --- http://jcom.sissa

ACS: Reactions Infographics (everyday chemistry for curious folks) ---

Science Speaks: Global ID News (infectious disease) ---

STAT News (health and science data news) ---

Evolution:  How Necking Shaped the giraffe ---

HathiTrust: Collections: Scripps Institution of Oceanography ---;c=622177961

Contagions: Thoughts on Historic Infectious Diseases --- (graphic design) ---

New York City Archaeological Repository ---

Journal of Post-Harvest Technology ---

Bob Jensen's threads on free online science, engineering, and medicine tutorials are at --

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

Social Science and Economics Tutorials

Pew Research Center: The State of American Jobs ---

IPUMS USA (census data from 1850 to present) ---

U.S. Census Bureau: Random Samplings ---

Statistical Abstract of the United States 2004-2005 ---
Bob Jensen's threads on encyclopedias are at

U.S. Census Bureau: Random Samplings ---

Historical Census Browser ---

U.S. Census Bureau ---

From the U.S. Census Bureau ---

Facts and statistics (Fast Facts) --- 

Country Briefings (international statistics) from The Economist 

This U.S. Department of Commerce Website has a wealth of data and news --- 

Bob Jensen's threads on economics and census data ---

World Health Organization: World Health Statistics 2015 ---

Pew Research Center: Libraries 2016 ---

Prologue Magazine (USA Government Records) ---

CDC Blogs ---

Carlisle Indian School Digital Resource Center ---

Museum of Tolerance (human rights history) ---

No Home To Go To: The Story of Baltic Displaced Persons, 1944 - 1952 ---

APM Reports: Educate Podcast (about students and learning) ---

New York City Archaeological Repository ---

The Partially Examined Life (philosophy and history) ---

Philosophy Bites (interviews with philosophers around the world) ---

Nonstop Metropolis: An Atlas of Maps Reclaiming New York’s Untold Stories and Unseen Populations ---

Teach Youth Radio (social media) ---

Europeana: Exhibitions: Art Nouveau ---

Bob Jensen's threads on Economics, Anthropology, Social Sciences, and Philosophy tutorials are at

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

Law and Legal Studies

Bob Jensen's threads on law and legal studies are at
Scroll down to Law

Math and StatisticsTutorials

Math Resources ---
Forwarded to me by Essay Roo

Open Learning Initiative: Probability & Statistics ---

Math Dude's Most Popular Tips ---

STAT News (health and science data news) ---

Bob Jensen's threads on free online mathematics tutorials are at
Scroll down to Mathematics and Statistics

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

History Tutorials

IPUMS USA (census data from 1850 to present) ---

Bob Jensen's threads on economic and census data ---

The History of Europe: 5,000 Years Animated in a Timelapse Map ---

Tout-Fait: Marcel Duchamp Studies Online Journal (art and music history) ---

Map of Britain On Film (hundreds of films) ---

The Real Story Behind "Johnny Appleseed" (not so romantic afterall) ---

Library and Information Science: Blogs and Podcasts ---

Granta (literary and art journal) ---

The Partially Examined Life (philosophy and history) ---

Philosophy Bites (interviews with philosophers around the world) ---

Museum of Tolerance (human rights history) ---

No Home To Go To: The Story of Baltic Displaced Persons, 1944 - 1952 ---

Essential Civil War Curriculum ---

The Walt Whitman Archive ---

UIS: Archives and Illinois Regional Archives Depository: Walt Whitman Collection ---

Digital Harrisburg ---

Martha Washington: A Life ---

Alberti's Window (art history) ---

MoMA’s Artists’ Cookbook (1978) Reveals the Meals of Salvador Dalí, Willem de Kooning, Andy Warhol, Louise Bourgeois & More ---

Carlisle Indian School Digital Resource Center ---

Nonstop Metropolis: An Atlas of Maps Reclaiming New York’s Untold Stories and Unseen Populations ---

The Rediscovery of Photographer Seydou Keïta ---

Bob Jensen's threads on history tutorials are at
Scroll down to History
Also see  

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

Language Tutorials

Bob Jensen's links to language tutorials are at

Music Tutorials

MFA Boston: Musical Instruments ---

What Homer’s Odyssey Sounded Like When Sung in the Original Ancient Greek ---

National Music Museum ---

#Opera Before Instagram: Portraits, 1890-1955 ---

1200 Years of Women Composers: A Free 78-Hour Music Playlist That Takes You From Medieval Times to Now ---

Hear the World’s Oldest Instrument, the “Neanderthal Flute,” Dating Back Over 43,000 Years ---

Bob Jensen's threads on free music tutorials are at
Scroll down to Music

Bob Jensen's threads on music performances ---

Writing Tutorials

Daily Writing Tips

10 Writing Tips from Legendary Writing Teacher William Zinsser ---

The Research Essay from an Instructor’s Perspective ---

Bob Jensen's helpers for writers are at

Bob Jensen's threads on medicine ---

CDC Blogs ---

Updates from WebMD ---

October 14, 2016

October 16, 2016

October 18, 2016

October 20, 2016

October 21, 2016

October 22, 2016

October 24, 2016

October 25. 2016

October 26, 2016

Time Magazine:  Teen Wakes Up From Coma Speaking Fluent Spanish: ‘It Was Weird’ ---

Jensen Comment
If this was a headline on the cover of a tabloid magazine I would not have paid any attention.

There were 24,000 cases of syphilis, 400,000 cases of gonorrhea, an 1.5 million cases of chlamydia in the U.S. in 2015. I still cannot remember which one of these is “the clap,” but syphilis is definitely the hardest to spell ---

The Economist Magazine:  New Drugs for Depression ---

Birth Control and Depression: What You Need to Know ---

Are Emotional Support Animals Necessary or Just Glorified Pets? ---

10 Foods to Eat if You Sit All Day ---

Humor for October 2015

A Short Compendium of (pretty awful) Academic Humor ---

Bob Jensen's Short Compendium of  (pretty awful Enron humor and beyond) Accounting Humor ---

John Cleese & Jonathan Miller Turn Profs Talking About Wittgenstein Into a Classic Comedy Routine (1977) ---

Forwarded by Paula

Knowledge is knowing a tomato is a fruit. 

Wisdom is not using it in a fruit salad.  

Miles Kington



Sometimes, when I look at my children, I say to myself, 'Lillian, you should have remained a virgin.' - Lillian Carter (mother of Jimmy Carter) 



I had a rose named after me and I was very flattered. But I was not pleased to read the description in the catalogue: - 

'No good in a bed, but fine against a wall.' 

- Eleanor Roosevelt 



Last week, I stated this woman was the ugliest woman I had ever seen. I have since been visited by her sister, and now wish to withdraw that statement.

- Mark Twain 



The secret of a good sermon is to have a good beginning and a good ending; and to have the two as close together as possible.

- George Burns 



Santa Claus has the right idea. Visit people only once a year.

- Victor Borge 



Be careful about reading health books. You may die of a misprint.

- Mark Twain



By all means, marry. If you get a good wife, you'll become happy; if you get a bad one, you'll become a philosopher. 

- Socrates



I was married by a judge. I should have asked for a jury.

- Groucho Marx 



My wife has a slight impediment in her speech. Every now and then she stops to breathe.

- Jimmy Durante



I have never hated a man enough to give his diamonds back.

- Zsa Zsa Gabor 



Only Irish coffee provides in a single glass all four essential food groups: alcohol, caffeine, sugar and fat.

- Alex Levine



My luck is so bad that if I bought a cemetery, people would stop dying.

- Rodney Dangerfield 



Money can't buy you happiness; But it does bring you a more pleasant form of misery. 

- Spike Milligan 



Until I was thirteen, I thought my name was SHUT UP.

- Joe Namath 



I don't feel old. I don't feel anything until noon. Then it's time for my nap.

- Bob Hope 



I never drink water because of the disgusting things that fish do in it.

- W. C. Fields 



We could certainly slow the aging process down if it had to work its way through Congress.

- Will Rogers



Don't worry about avoiding temptation. As you grow older, it will avoid you.

- Winston Churchill 



Maybe it's true that life begins at fifty .. But everything else starts to wear out, fall out, or spread out.

- Phyllis Diller 



By the time a man is wise enough to watch his step, he's too old to go anywhere.

- Billy Crystal 



And the cardiologist's diet: - If it tastes good spit it out.  

( I love it)

Humor October 2016 ---

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Humor August  2016 ---

Humor July  2016 ---  

Humor June  2016 ---

Humor May  2016 ---

Humor April  2016 ---

Humor March  2016 ---

Humor February  2016 ---

Humor January  2016 ---

Humor December 1-31,  2015 ---

Humor November 1-30,  2015 ---

Humor October 1-31,  2015 ---

Humor September 1-30,  2015 ---

Humor August 1-31,  2015 ---

Humor July 1-31,  2015 ---

Humor June 1-30,  2015 ---

Humor May 1-31,  2015 ---

Humor April 1-30, 2015 ---

Humor March 1-31, 2015 ---

Humor February 1-28, 2015 ---

Humor January 1-31, 2015 ---

Tidbits Archives ---

More of Bob Jensen's Pictures and Stories

Update in 2014
20-Year Sugar Hill Master Plan ---

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

Online Distance Education Training and Education ---
For-Profit Universities Operating in the Gray Zone of Fraud  (College, Inc.) ---

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

The Cult of Statistical Significance: How Standard Error Costs Us Jobs, Justice, and Lives ---

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

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

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


Bob Jensen's threads on accounting theory ---

Tom Lehrer on Mathematical Models and Statistics ---

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


World Clock ---
Facts about the earth in real time ---

Interesting Online Clock and Calendar ---
Time by Time Zones ---
Projected Population Growth (it's out of control) ---
         Also see
Facts about population growth (video) ---
Projected U.S. Population Growth ---
Real time meter of the U.S. cost of the war in Iraq --- 
Enter you zip code to get Census Bureau comparisons ---
Sure wish there'd be a little good news today.

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

CPA Examination ---
Free CPA Examination Review Course Courtesy of Joe Hoyle ---

Rick Lillie's education, learning, and technology blog is at

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

Bob Jensen's Threads --- 
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 ---

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 ---

Some of Bob Jensen's Tutorials

Accounting program news items for colleges are posted at
Sometimes the news items provide links to teaching resources for accounting educators.
Any college may post a news item.

Accounting  and Taxation News Sites ---


For an elaboration on the reasons you should join a ListServ (usually for free) go to
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