Tidbits on October 31, 2017
Bob Jensen at Trinity University

Set 12 of My Favorite Foliage Photographs ---


Tidbits on October 31, 2017
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Bob Jensen's Tidbits ---

For earlier editions of Fraud Updates go to http://faculty.trinity.edu/rjensen/FraudUpdates.htm
For earlier editions of New Bookmarks go to http://faculty.trinity.edu/rjensen/bookurl.htm 
Bookmarks for the World's Library --- http://faculty.trinity.edu/rjensen/bookbob2.htm 

Bob Jensen's past presentations and lectures --- http://faculty.trinity.edu/rjensen/resume.htm#Presentations   

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

Bob Jensen's Home Page is at http://faculty.trinity.edu/rjensen/

More of Bob Jensen's Pictures and Stories

Updates from WebMD --- Click Here

Google Scholar --- https://scholar.google.com/

Wikipedia --- https://www.wikipedia.org/

Bob Jensen's search helpers --- http://faculty.trinity.edu/rjensen/searchh.htm

Bob Jensen's World Library --- http://faculty.trinity.edu/rjensen/Bookbob2.htm

USA Debt Clock --- http://www.usdebtclock.org/ ubl

Online Video, Slide Shows, and Audio

Every Academy Award Winner for Best Cinematography in One Supercut: From 1927’s Sunrise to 2016’s Moonlight ---
The cuts to me seem too short.

Where Did the English Language Come From?: An Animated Introduction ---

How Saxophones are Made ---

Why Should You Read James Joyce’s Ulysses?: A New TED-ED Animation Makes the Case ---

The Inn on Sunset Hill (just down from our cottage) ---

National Geographic: Natural Disasters Science --- www.nationalgeographic.com/environment/natural-disasters-weather

YouTube: Seeing Art History Arts --- www.youtube.com/channel/UCGInLlFDxg-GgCEUQkjKwng

Free music downloads --- http://faculty.trinity.edu/rjensen/music.htm
In the past I've provided links to various types of music and video available free on the Web. 
I created a page that summarizes those various links --- http://faculty.trinity.edu/rjensen/music.htm 

The Boston Public Library Will Digitize & Put Online 200,000+ Vintage Records ---

Stream Joni Mitchell’s Complete Discography: A 17-Hour Playlist Moving from Song to a Seagull (1968) to Shine (2007) ---

The Women of the Blues: Hear a Playlist of Great Blues Singers, from Bessie Smith & Etta James, to Billie Holiday & Janis Joplin ---

A-ha Performs a Beautiful Acoustic Version of Their 1980s Hit, “Take on Me”: Recorded Live in Norway ---

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

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

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

Photographs and Art

2,000+ Architecture & Art Books You Can Read Free at the Internet Archive ---

Studying the Arctic Wildlife of Russia's Wrangel Island ---

New Digital Archive Puts Online 4,000 Historic Images of Rome: The Eternal City from the 16th to 20th Centuries ---

Judging Books by Their Covers ---

California Art Research --- https://bancroftlibrarycara.wordpress.com/

YouTube: Seeing Art History Arts --- www.youtube.com/channel/UCGInLlFDxg-GgCEUQkjKwng

Rodolfo Lanciani and His Archive: A Digital History of Rome --- https://exhibits.stanford.edu/lanciani

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 --- http://faculty.trinity.edu/rjensen/ElectronicLiterature.htm

Bob Jensen's threads on libraries --- http://faculty.trinity.edu/rjensen/bookbob2.htm#---Libraries

Anna Julia Cooper Collection (Poetry of a woman with a Ph.D. who was born into slavery) --- http://dh.howard.edu/ajcooper/

Three Huge Volumes of Stoic Writings by Seneca Now Free Online, Thanks to Tim Ferriss ---

Why Should You Read James Joyce’s Ulysses?: A New TED-ED Animation Makes the Case ---

Anne Finch Digital Archives (poetry) --- http://library.uncg.edu/dp/annefinch/

Judging Books by Their Covers ---

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

Now in Another Tidbits Document
Political Quotations on October 31, 2017

USA Debt Clock --- http://www.usdebtclock.org/ ubl

To Whom Does the USA Federal Government Owe Money (the booked obligation of $19+ trillion) ---
The US Debt Clock in Real Time --- http://www.usdebtclock.org/ 
Remember the Jane Fonda Movie called "Rollover" --- https://en.wikipedia.org/wiki/Rollover_(film)

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 --- http://faculty.trinity.edu/rjensen/Entitlements.htm

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

Why the Seattle Mystery Bookshop Must Close ---

Jensen Comment
As NetFlix soars bookstores implode. Of course Amazon is selling lots and lots of books, but we have to wonder what portions of them get read in fact. In these mountains we don't live close to a decent library. So I buy a lot of books from Amazon (most of them are cheaper used versions). But honestly --- I skim those books and only read parts of them except for the books that I keep in the car and read in spurts from cover to cover during idle times such as when I staying in hotels or hung up in medical offices. In retirement I should be sitting on the porch or in the den devouring books. Wrong! In retirement I'm mostly darting about computer screens for hours on end. I also skim my favorite magazines (e.g., The Economist and Bloomberg) and parts of books. My wife and I do watch one NetFlix movie every day during our afternoon "date." These are mostly BBC mystery series films --- such as now we're in the middle of the "Endeavor" mysteries. Sometimes we watch our favorite series (e.g., Foyle's War and Touch of Frost) twice to test how much we can remember after a few years have lapsed.

In retirement perhaps I have too much curiosity about everything with too little time to learn great depth about any one thing. I would probably allow my scholarship in my primary field of accountancy lapse if I did not force myself to maintain blogs for accounting professors on accounting "new bookmarks" and fraud and education technology. In order to maintain scholarship in retirement I heartily recommend maintaining active blogs daily. You can learn a great deal from people who correct your mistakes and send you new ideas.

Bob Jensen's Blogs
Current and past editions of my newsletter called Tidbits --- http://faculty.trinity.edu/rjensen/TidbitsDirectory.htm
Current and past editions of my newsletter called New Bookmarks --- http://faculty.trinity.edu/rjensen/bookurl.htm
Current and past editions of my newsletter called Fraud Updates --- http://faculty.trinity.edu/rjensen/FraudUpdates.htm

Bob Jensen's World Library --- http://faculty.trinity.edu/rjensen/Bookbob2.htm

And yeah, I only skimmed the article on the Seattle Mystery Bookshop. I like to think of it as speed reading.

Hardware Keylogger --- https://en.wikipedia.org/wiki/Hardware_keylogger

University of Iowa Athlete Changed Grades on Professors' Computers With a Keylogger ---

We need to turn the tide on financial literacy ---

Bob Jensen's helpers for financial literacy and personal finance ---

MIT:  How to Spend $1,900 on Gene Tests Without Learning a Thing ---

Copyright and Related Issues:  Confining Resources to the Classroom

More expensive brand-name prescriptions come from doctors who received perks, study finds ---

Jensen Company
Often these gifts are bundled as education/training conferences such as those group sessions on a cruise ship or at a ski resort. Much depends on how truly "educational" those conferences are in fact. But they could be just as educational in a DFW Airport Hotel or some university campus. There's huge moral hazard in luxury perks provided by vendors. I like it when my general practitioner points out all medication alternatives, including the generics. He claims that he refuses all junket invitations from vendors. One of my wife's surgeons (an excellent surgeon) makes no such claims and is often away on trips to exotic places.

I was a faculty member when publishing companies gave out invitations go some pretty expensive "conferences" (with free air fare and hotels) and/or fancy parties at academic conventions. I think publishers now struggling with markets and cash flows are doing a lot less of that these days. Faculty teaching enormous classes (think thousands of students) probably still get tempted now and then, including an instructor who purportedly gets 30+ examination copies of a textbook each year that he sells resells to slimy "used" book buyers for over $50 per copy.

2017:  Coursera Partners with Leading Universities to Offer Master’s Degrees at a More Affordable Price
Includes University of Illinois masters degrees in entrepreneurship, MBA, accountancy, and data science programs---

For students looking for a broader education in business, the University of Illinois at Urbana-Champaign has launched an entire MBA program through Coursera. Consisting of 18 online courses and three capstone projects, the iMBA program covers the subjects usually found in b-school programs--leadership, strategy, economics, accounting, finance, etc. The complete curriculum should take roughly 24 to 36 months to complete, and costs less than $22,000--about 25%-33% of what an on-campus MBA program typically runs.

(The iMBA is actually one of three degree programs the University of Illinois has launched on Coursera. The other two include a Masters in Accounting (iMSA) and a Master of Computer Science in Data Science (MCS-DS).)

Now, in case you're wondering, the diplomas and transcripts for these programs are granted directly by the universities themselves (e.g., the University of Illinois at Urbana-Champaign and HEC Paris). The paperwork doesn't carry Coursera's name. Nor does it indicate that the student completed an "online program." In short, online students get the same transcript as bricks and mortar students.

Finally, all of the degree programs mentioned above are "stackable"--meaning students can (at no cost) take an individual course offered by any of these programs. And then they can decide later whether they want to apply to the degree program, and, if so, retroactively apply that course towards the actual degree. Essentially, you can try things out before making a larger commitment.

If you want to learn more about these programs, or submit an application, check out the following links. We've included the deadlines for submitting applications.

Online Master's in Innovation and Entrepreneurship from HEC Paris

Application deadline, December 7

Master of Business Administration (iMBA) from the University of Illinois at Urbana-Champaign

Application deadline, November 17

Master of Science in Accountancy (iMSA) from the University of Illinois at Urbana-Champaign

Application deadline, December 4

Master of Computer Science in Data Science (MCS-DS) from the University of Illinois at Urbana-Champaign

(Application deadline, October 15


Chatbot --- https://en.wikipedia.org/wiki/Chatbot

CHATBOTS EXPLAINED: Why businesses (and educators) should be paying attention to the chatbot revolution ---

Jensen Comment
Early on in education technology I adopted and made visits to nearly 200 college college campuses demonstrating the use of course management systems (in those days ToolBooks) and screen capture videos (in those days Camtasia) for flipped classrooms. If I were not retired these days I would adopt chatbots for my courses and my traveling dog and pony shows.

THE VOICE ASSISTANT LANDSCAPE REPORT: How artificially intelligent voice assistants are changing the relationship between consumers and computers --

Doceri:  The Interactive Whiteboard for iPad --- https://doceri.com/

DisplayNote Collaboration Beyond Wireless Presentation Systems --- https://www.displaynote.com/

Article Citation:

Veronica Paz (2017) Innovative New Apps and Uses for the Accounting Classroom. Journal of Emerging Technologies in Accounting: Spring 2017, Vol. 14, No. 1, pp. 63-75.



Innovative New Apps and Uses for the Accounting Classroom

Veronica Paz

Indiana University of Pennsylvania

Editor's note: Accepted by Hui Du.


New instructional technologies provide educators with opportunities for student engagement and collaboration. As technology evolves, educators will spend more time identifying and testing new platforms. This instructional resource paper reviews several recent innovative technologies by providing brief descriptions, pricing, and current and potential uses. More specifically, this paper examines Doceri and DisplayNote in detail. My results from analyzing exam scores and course grades identified that the use of Doceri improves overall course performance in an introductory managerial accounting class. Poll Everywhere is an audience response system using mobile phones, Twitter, and the web in place of clickers. Student surveys suggest that the use of the Poll Everywhere app encourages questions and class discussions. Students perceived they participated more, and the class provided more illustrative examples with the utilization of the Poll Everywhere app. Top Hat is a cloud-based classroom and student response system used to increase student engagement during lectures using cell phones, tablets, or other devices. Finally, nClass and Asana are new tools to consider for classroom adoption and future research.

Keywords: innovative classroom technologies, new apps, new teaching tools

Classroom Clickers (Student Response Pads) --- https://en.wikipedia.org/wiki/Audience_response#Classroom_use

Article Citation:

Julia Kokina and Paul E. Juras (2017) Using Socrative to Enhance Instruction in an Accounting Classroom. Journal of Emerging Technologies in Accounting: Spring 2017, Vol. 14, No. 1, pp. 85-97.



Using Socrative to Enhance Instruction in an Accounting Classroom

Julia KokinaPaul E. Juras

Babson College

We thank the organizers and participants of the Best Teaching Practices Panel of the 2015 AAA Northeast Regional Meeting in Providence, RI.

Editor's note: Accepted by Hui Du.


Are you interested in increasing the level of student engagement in your accounting course? You are not alone. In today's classroom, increased student engagement and active learning are desired by faculty and students alike. In this paper, we outline how to use Socrative Student Response by Mastery Connect (Socrative 2016), a variation of a real-time response tool called a “clicker.” We used this tool in both undergraduate and graduate-level managerial accounting courses. We provide a user's guide to Socrative, as well as helpful tips to ensure its successful implementation in the classroom.

Keywords: active learning, Socrative, clicker, student response system

Bob Jensen's threads on response pads and clickers ---

Innovators: 10 Classroom Trailblazers
Chronicl, e of Higher Education
October 18, 2017

Copies of the full report are available for purchase here.


Ariel Anbar Designs Online Science Labs With Video-Game Appeal
By Beth McMurtrie
The inspiration for his popular, interactive courses stems from his frustration with the traditional lecture format.


Alan Goldstein Makes Disability Less Abstract 
By Ben Gose
His courses introduce engineering students to adults with disabilities, and together they make films about the adults’ lives.


Dahpon Ho Brings History Alive 
By Ben Gose
By using their imaginations, says the University of Rochester historian, students absorb history far better than from a textbook.


Amardeep Kahlon Tailors Courses to Students’ Learning Styles 
By Katherine Mangan
She puts the focus on online material that allows students to progress at their own pace but doesn’t let them get ahead of themselves.


Justin McDaniel Opens a Door to Contemplative Life 
By Beckie Supiano
The religious-studies scholar at the U. of Pennsylvania oversees a course that requires students to live like monks.


Vicki Reitenauer Helps Students Find Their Voice — and Their Power 
By Fernanda Zamudio-Suaréz
She requires students to identify their course goals for the semester, the grade they expect to earn, and their plan for achieving both.


Eric Saliim Puts Science Into Everyday Life 
By Lawrence Biemiller
At North Carolina Central U., he uses cellphones and Snapchat to prove that research isn’t too complex for anyone.


Catherine Shoulders Shows How an Expert’s Opinion Unfolds  
By Dan Berrett
By recording on video her initial reaction to students’ assignments, this professor lets them see what an intellectual process looks like.


Stan Yoshinobu Spreads the Word About Inquiry-Based Math 
By Kelly Field
The professor emphasizes that intellectual growth is based “on error recovery, not mistake avoidance.”


John Zubizarreta Gets Students Excited About Literature 
By Lawrence Biemiller
The professor at Columbia College, in South Carolina, tells his students that “we’re here to build bridges in your brain.”


Commentary: A Newer Education for Our Era 
By Cathy N. Davidson
We need to teach creativity, collaboration, and adaptability.


Commentary: Could Apple Computer Have Survived Higher Ed? 
By Jeffrey Ratje
Ideas for improving academic culture abound, but too many die on the vine. Universities can change that.


Commentary: How an Experiment in 3-D Printing Illuminated Our Humanities Classroom 
By Marta Figlerowicz and Ayesha Ramachandran
The buggy unfamiliarity of the new technology helped students see older media with fresh eyes.


Commentary: What My Struggling Students Wanted Me to Understand
By Nicole Matos
Developmental instructors need to make room for students’ feelings.


People told the MongoDB founders they were 'completely crazy' and now the company is worth $1.6 billion ---

THE INSURTECH REPORT: How financial technology firms are helping — and disrupting — the nearly $5 trillion insurance industry ---

False Positive False Alarms --- https://en.wikipedia.org/wiki/False_positives_and_false_negatives#False_positive_error

How to Possibly Mislead With Statistics
A local newspaper in England got a tip-off about 'big news' from America, 25 minutes before JFK was assassinated -

Jensen Comment
We cannot really judge the importance of this call until we know how often  "false positive" tip offs are received.

I'm reminded of the wizard that correctly predicted that a jumbo jet airliner would crash on a given date when in fact a jumbo jet did indeed crash on that date. Upon further investigation, however, the wizard predicts that an airliner will crash every day. Eventually people will lose interest in such a wizard.

Having said this, there may indeed be more to the "wizard" that predicted a "big news" happening before the JFK assassination. But I'm a skeptic about such wizards.

Google Bombs Are Our New Normal ---

Oxford, Cambridge Criticized for Lack of Black Students ---

Openness and the Decline of the Textbook Author ---

Jensen Comment
In disciplines where textbooks are partly obsolete the day they first printed (think intermediate accounting and tax) it makes sense to have free and open textbooks that are a lot like Wikipedia. However, the publishers textbooks provide important other materials that are not likely to be greatly improved upon without paying for content (think multimedia supplements, end-of-chapter cases and problems, and test banks). What may emerge is a free Wikipedia-like textbook with fee-based supplements.

Ransomware --- https://en.wikipedia.org/wiki/Ransomware

How to Protect Your Files From Ransomware With Windows Defender’s New “Controlled Folder Access” ---

Windows 10 --- https://en.wikipedia.org/wiki/Windows_10

Microsoft Released a Huge Update for Windows 10 --- Here's What's New

The Depth of Hate on Campus ---

Jensen Comment
One has to wonder at the success of the Russian efforts with tens of millions of dollars to divide the races and politics on campuses, legislatures, and the media in the USA

Washington Post:  How Putin’s Russia uses Soviet-era tricks to evoke racist white (and black)  fears ----

Jensen Comment
Will this the the best set of Russian "tricks" ever to divide the melting pot of the USA?

I'd like to think of kneeling as an appeal that these "tricks" fail.

Club Fed Why the government goes easy on corporate crime.---

Corporate Crime Pays Even When You Know You're Going to Be Caught ---

Rotten to the Core ---

Here are your chances of winning at popular casino games ---

Jensen Comment
This article ignores the variance in games at times and places, a calculation that is probably not something that can be reliably estimated using statistics. Top gamblers generally prefer to play against each other rather than against casino machines and casino dealers.

Library Links for the Day During September ---

Writing on the Wall for Future of M.B.A. Programs?

Feeling changes in the M.B.A. market, the University of Wisconsin at Madison is considering changes to its M.B.A. program that would “increase accessibility, flexibility” and be “responsive to the changing needs of students and employers.”

That was the message delivered in a vague statement posted by the School of Business Friday, and -- as business schools across the country shake up their M.B.A. programs -- it leaves more questions than answers.

The Wisconsin Journal-Sentinel was unable to shake out any details of what those changes might mean, although a source told The Wall Street Journal that full-time M.B.A. programs might be coming to an end -- a trend that Virginia Tech, the University of Iowa and Wake Forest University, among others, have picked up on already -- in favor of shorter, more specialized programs.

Corroborating the Journal’s source was an email sent to students Wednesday -- cited by Poets & Quants, an outlet that specializes in business schools -- in which Donald Hausch, associate dean for M.B.A. programs, said shutting down the full-time program was seriously being considered. Students were invited to a town hall meeting this week, and a faculty vote on the matter is expected in November.

Wisconsin's announcement noted that the executive and part-time M.B.A. programs would continue to be offered. That news comes as Washington University in St. Louis recently reined in its executive M.B.A. program, moving to close branch offerings in Denver and Kansas City, Mo. The executive M.B.A. program still has international branch offerings, but the move to scale back the domestic program was seen as result of a multitude of factors chipping away at the executive M.B.A. market, and the M.B.A. market as a whole: employers reluctant to pay, the proliferation of online courses and what some are saying is a declining interest in M.B.A. programs from U.S. students.

At Madison, those factors might be aligning to mean an end of the full-time M.B.A. program. It wouldn’t be the first time a business school took that route: in August, the University of Iowa announced that its full-time program was being cut, to focus on specialized degrees -- which is what the Journal reported could possibly happen in Madison.

In addition to Wake Forest and Virginia Tech, Simmons College has also closed its full-time M.B.A. program. In light of the news from Madison, a Fortune article published Friday attempted to explain “what’s killing U.S. business schools,” citing declining applications across the board and increased applications to legacy institutions such as the Massachusetts Institute of Technology, Yale University and the University of Chicago. Indeed, no one is predicting the demise of full-time M.B.A. programs at the most elite universities. In addition, Fortune cited stats showing a declining interest in U.S. M.B.A. programs from foreign students and climbing student loan debt as factors shaking up business schools.

"The [Wisconsin] program may become the latest casualty in a string of closures of M.B.A. programs around the country," the report read.

Still, Poets and Quants called Wisconsin’s move a surprise, although it noted a drop in the business school’s rankings, according to U.S. News & World Report, and weak marketing and promotion of the program in recent years. The analysis was bleak.

Continued in article

Wisconsin Calls Off Possible Shake-Up of Its Full-Time MBA Program (at least for now)
For details see

Jensen Comment
It would seem that the concept of badges as certificates of competency in a specialty and graduate programs that are "shorter and more specialized" are converging on the same thing. But beware of what "shorter" really means. Unless various shorter programs are combined into some kind of competency portfolio, they may not lead to great things in careers. Degree programs that have licensing requirements (e.g., law, medicine, pharmacy, and cpa programs) generally are tending not to shorten programs. Indeed those such as cpa programs and some engineering specialties lengthened the credit hour requirements.

MBA programs are particularly vulnerable to shortening because there are no licensing requirements to become an MBA. The MBA was mainly intended (at least in some prestigious universities) to provide rudimentary  business acumen to liberal arts, science, and engineering graduates. On the other hand, my ophthalmologist tells me he getting an online MBA degree (in an Auburn University program for physicians ) to relieve the boredom of removing cataracts from about 20 eyeballs week in and week out --- a career that made him quite wealthy and bored with life.

In any case our future college graduates may look like military generals with breast plates full of badges and colorful ribbons of specialties.

Fraud Scandals Sap China’s Dream of Becoming a Science Superpower ---

BEIJING — Having conquered world markets and challenged American political and military leadership, China has set its sights on becoming a global powerhouse in a different field: scientific research. It now has more laboratory scientists than any other country, outspends the entire European Union on research and development, and produces more scientific articles than any other nation except the United States.

But in its rush to dominance, China has stood out in another, less boastful way. Since 2012, the country has retracted more scientific papers because of faked peer reviews than all other countries and territories put together, according to Retraction Watch, a blog that tracks and seeks to publicize retractions of research papers.

Now, a recent string of high-profile scandals over questionable or discredited research has driven home the point in China that to become a scientific superpower, it must first overcome a festering problem of systemic fraud.

“China wants to become a global leader in science,” said Zhang Lei, a professor of applied physics at Xi’an Jiaotong University. “But how do you achieve that and still preserve the quality of science? We still haven’t figured out

In April, a scientific journal retracted 107 biology research papers, the vast majority of them written by Chinese authors, after evidence emerged that they had faked glowing reviews of their articles. Then, this summer, a Chinese gene scientist who had won celebrity status for breakthroughs once trumpeted as Nobel Prize-worthy was forced to retract his research when other scientists failed to replicate his results.

Continued in article

Retraction:  Cookies Versus Apples ---

Jensen Comment
At our house cookies never have time to go bad while some apples rot away. Tostitos never last as long as the cookies. Who cares about Elmo?

A promising new kind of battery is based on sodium, not lithium ---

Zinc-air Batteries --- https://en.wikipedia.org/wiki/Zinc%E2%80%93air_battery#Vehicle_propulsion

Metallic zinc could be used as an alternative fuel for vehicles, either in a zinc–air battery[15] or to generate hydrogen near the point of use. Zinc's characteristics have motivated considerable interest as an energy source for electric vehicles. Gulf General Atomic demonstrated a 20 kW vehicle battery. General Motors conducted tests in the 1970s. Neither project led to a commercial product.[16]

In addition to liquid, pellets could be formed that are small enough to pump. Fuel cells using pellets would be able to quickly replace zinc-oxide with fresh zinc metal.[17] The spent material can be recycled. The zinc–air cell is a primary cell (non-rechargeable); recycling is required to reclaim the zinc; much more energy is required to reclaim the zinc than is usable in a vehicle.

One advantage of utilizing zinc–air batteries for vehicle propulsion is that earth's supply of zinc metal is 100 times greater than that of lithium, per unit of battery energy. Current yearly global zinc production is sufficient to produce enough zinc-air batteries to power over one billion electric vehicles, whereas current lithium production is only sufficient to produce ten million lithium-ion powered vehicles.[18] Approximately 35% of the world's supply, or 1.8 gigatons of zinc reserves are in the United States,[19] whereas the U.S. holds only 0.38% of known lithium reserves.

Initial rechargeable zinc air batteries, developed for use in vehicles, were used for buses in Singapore. Their developer, Miro Zorič, chose zinc air chemistry specifically due to zinc air battery production requiring only abundant raw materials without requiring rare earth materials. When used to power vehicular AC (induction) drive trains, this would allow global road transport electrification, without destabilizing global supply chains or cause adverse raw material bottlenecks.

Continued in article

GRUNOW: Say Hello to IREE – A New Economics Journal Dedicated to the Publishing of Replication Studies ---

Jensen Comment
This would not be much of a journal in accountancy because there virtually are no replication studies, at least studies devoted solely to reproducing the results of published studies. On occasion there are replications mentioned in extensions of prior studies, but these replications are usually long delayed (think years) from the dates of the original studies. Results waiting that long for validation can't be viewed as being very important results.

Since accounting practitioners show virtually no interest in academic accounting research journals there's less incentive to do validity testing for the good of the profession.

Having said this, academic accounting research is often of considerable interest to academic accounting researchers if not the accounting profession or other academic disciplines. I track and post quotations frequently in my Website and in my blogs, because I find some of this research very interesting to me even if it's not of great interest outside of accounting academia.  I often try to point out where others should be paying more attention to academic accounting research.  It's also a good thing to have accounting doctoral research critique academic accounting research.

The there are two enormous problems in academic accounting research.

The first problem as so many factors (variables) of great importance in accounting seemingly are impossible to quantify in a research world (that I call accountics) is mainly focused on quantitative model research.

The second major problem, somewhat related to the first problem, is that unlike engineering and finance, academic accounting researchers do not seek out and focus of problems of great interest to accounting practitioners. To attract more interest of practitioners in our research we must get our butts off campus and down to where the action is in accounting, auditing, tax, and information system practice. In this regard I myself am the pot calling the kettle black.

Bob Jensen's threads on the lack of validity testing in academic accounting research ---

2018 Business Tax Climate: Chilliest In Blue States, Warmest In Red States ---

Here are the ten states with the best and worst business tax climates:




Rhode Island


South Dakota




















New Hampshire










New York




New Jersey

Jensen Comment
I think this is an example of how to mislead somewhat with statistics. For instance New York looks pretty bad in the above table. And yet New York makes some very competitive, albeit temporary, business tax relief deals for new businesses (and their employees). Of course other states also have relief deals combined with other incentives.

Also the total tax environment should be considered rather than just "business taxes." For example, along the border with Vermont and Massachusetts New Hampshire has some impressive retail outlets for big ticket items like tires and computers. It's not so much that the business taxes are lower in New Hampshire as it is that retail customers don't have to pay sales taxes on items purchased. The Wal-Mart store closest to me has an enormous parking lot that often has more vehicles with green Vermont plates than white New Hampshire plates. Wal-Mart did not build any stores just inside the Vermont border. One definition of New Hampshire is that it's a state where Vermont shoppers come to avoid sales taxation. It's quite common for our medical doctors to have moved their practices from Vermont and Massachusetts due to savings on personal income taxes. Exhibit A is my ophthalmologist who relocated here from Vermont. Exhibit B is my wife's pain management physician.

My point is that "business taxes" are only a small part of a much larger tax and employment and customer environment for businesses and employees. Wyoming may have the best "business tax" climate because it's pretty lousy on many other pieces of the business location puzzle. States Ranked 41-50 above are very competitive in the total picture of attracting and keeping businesses. Note that the state closest to bankruptcy (Illinois) is in neither the top 10 nor the bottom ten in terms of business taxation. It is a state notorious for corruption with three recent Illinois governors having been shipped off to prison.

Something like 43 states are now competing for the new Amazon headquarters. It's virtually certain that none of states ranked 1-10 in terms of business taxes will win the Amazon location prize. Some of the states ranked 41-50 have a good shot at winning the prize. My point is that business taxes can be overrated in terms of affecting business location choices.


New Hampshire is a blue state in the table above mostly because it allows people from Vermont and Massachusetts to vote in New Hampshire as well as their home states.

The University of Illinois Was in Need of This Great News In a State With Millions of Unpaid Bills
$150 Million Gift Renames Illinois Business School

PayPal is now worth more than American Express ---

Jensen Comment
These sort of capitalization estimates can be very misleading.
Have your students debate about whether Tesla is really "worth more" than General Motors using the various accounting concepts of valuation ---

Tips for Using Excel ---

A smarter way to calculate grand totals in Excel ---

What is a Bayes Factor and why is it important?

Bayes Factor --- https://en.wikipedia.org/wiki/Bayes_factor

A statistical fix for the replication crisis in science ---

In a trial of a new drug to cure cancer, 44 percent of 50 patients achieved remission after treatment. Without the drug, only 32 percent of previous patients did the same. The new treatment sounds promising, but is it better than the standard?

That question is difficult, so statisticians tend to answer a different question. They look at their results and compute something called a p-value. If the p-value is less than 0.05, the results are “statistically significant” – in other words, unlikely to be caused by just random chance.

The problem is, many statistically significant results aren’t replicating. A treatment that shows promise in one trial doesn’t show any benefit at all when given to the next group of patients. This problem has become so severe that one psychology journal actually banned p-values altogether.

My colleagues and I have studied this problem, and we think we know what’s causing it. The bar for claiming statistical significance is simply too low.

Most hypotheses are false

The Open Science Collaboration, a nonprofit organization focused on scientific research, tried to replicate 100 published psychology experiments. While 97 of the initial experiments reported statistically significant findings, only 36 of the replicated studies did.

Several graduate students and I used these data to estimate the probability that a randomly chosen psychology experiment tested a real effect. We found that only about 7 percent did. In a similar study, economist Anna Dreber and colleagues estimated that only 9 percent of experiments would replicate.

Both analyses suggest that only about one in 13 new experimental treatments in psychology – and probably many other social sciences – will turn out to be a success.

This has important implications when interpreting p-values, particularly when they’re close to 0.05.

The Bayes factor

P-values close to 0.05 are more likely to be due to random chance than most people realize.

To understand the problem, let’s return to our imaginary drug trial. Remember, 22 out of 50 patients on the new drug went into remission, compared to an average of just 16 out of 50 patients on the old treatment.

The probability of seeing 22 or more successes out of 50 is 0.05 if the new drug is no better than the old. That means the p-value for this experiment is statistically significant. But we want to know whether the new treatment is really an improvement, or if it’s no better than the old way of doing things.

To find out, we need to combine the information contained in the data with the information available before the experiment was conducted, or the “prior odds.” The prior odds reflect factors that are not directly measured in the study. For instance, they might account for the fact that in 10 other trials of similar drugs, none proved to be successful.

If the new drug isn’t any better than the old drug, then statistics tells us that the probability of seeing exactly 22 out of 50 successes in this trial is 0.0235 – relatively low.

What if the new drug actually is better? We don’t actually know the success rate of the new drug, but a good guess is that it’s close to the observed success rate, 22 out of 50. If we assume that, then the probability of observing exactly 22 out of 50 successes is 0.113 – about five times more likely. (Not nearly 20 times more likely, though, as you might guess if you knew the p-value from the experiment was 0.05.)

This ratio of the probabilities is called the Bayes factor. We can use Bayes theorem to combine the Bayes factor with the prior odds to compute the probability that the new treatment is better.

Continued in article


Bayesian Inference --- https://en.wikipedia.org/wiki/Bayesian_inference

Jensen Comment
The section on "In the Courtroom" is especially interesting in the above module on Bayesian Inference

Bob Jensen's threads on the demise of p-values are at

“The Philosopher’s Web,” an Interactive Data Visualization Shows the Web of Influences Connecting Ancient & Modern Philosophers ---

Bob Jensen's threads on philosophy ---
Scroll downward

The Money Supply Explained ---

Bill Gates will invest more than $1 billion in public schools — but he'll have to learn from Mark Zuckerberg's mistake ---
Unions and Government Bureaucracy Squandered Zuckerberg's Gifts --- much of it going for rewarding mediocre or bad teachers

Thomas Piketti --- https://en.wikipedia.org/wiki/Thomas_Piketty

The One Percent Across Two Centuries: Piketty Presents Misleading Picture Of The Dynamics Of Wealth Inequality In The United States ---

This exercise reproduces and assesses the historical time-series on the top shares of the wealth distribution for the United States presented by Thomas Piketty in Capital in the Twenty-First Century. Piketty’s best-selling book has gained as much attention for its extensive presentation of detailed historical statistics on inequality as for its bold and provocative predictions about the continuing rise in inequality in the twenty-first century. Those predictions were derived and justified by reference to the historical data, so it is helpful to assess the robustness of the historical evidence presented. Here I examine only Piketty’s U.S. data for the period 1810 to 2010 for the top ten percent and the top one percent of the wealth distribution. I conclude that Piketty’s data for the wealth share of the top ten percent for the period 1870-1970 are unreliable. The values he reported are manufactured from the observations for the top one percent inflated by a constant 36 percentage points. Piketty’s data for the top one percent of the distribution for the nineteenth century (1810-1910) are also unreliable. They are based on a single mid-century observation that provides no guidance about the antebellum trend and only very tenuous information about trends in inequality during the Gilded Age. The values Piketty reported for the twentieth-century (1910-2010) are based on more solid ground, but have the disadvantage of muting the marked rise of inequality during the Roaring Twenties and the decline associated with the Great Depression. The reversal of the decline in inequality during the 1960s and 1970s and subsequent sharp rise in the 1980s is hidden by a fifteen-year straight-line interpolation. This neglect of the shorter-run changes is unfortunate because it makes it difficult to discern the impact of policy changes (income and estate tax rates) and shifts in the structure and performance of the economy (depression, inflation, executive compensation) on changes in wealth inequality.

Continued in article

A revised version of the paper is published as follows:

Richard Sutch (UC-Riverside), The One Percent Across Two Centuries: A Replication of Thomas Piketty's Data on the Concentration of Wealth in the United States, 41 Soc. Sci. Hist. 587 (2017)

Is Piketty’s Data Reliable? Or is the Disclaimer Unreliable?

“My dog ate the data:” Eight excuses journal editors hear ---

Here are the problematic excuses they encounter:

Nothing to see here. Move along.’ This excuse comes from authors who can’t stop denying there are problems with their paper, even in the face of overwhelming evidence.

My dog ate the data.’ The “missing data” excuse makes more sense once a significant amount of time has passed since the paper was published, Stebbing and Sanders write.

If you look hard enough, you can find a trivial difference between two supposedly duplicated images.’ Um, not really, say Stebbing and Sanders — image processing can introduce artifacts, for instance. And even if there are minor differences, how can images with distinct origins be so similar?

It was the fault of a junior researcher.’ This could be true — but if so, why didn’t anyone else notice?

The responsible researcher is from another country and therefore unfamiliar with the standards expected in scientific publications.’ This excuse is “highly insulting” to researchers from other countries, Stebbing and Sanders note. And if the practices are so problematic, why didn’t the researcher’s supervisor school him or her on proper procedures?

It was only a control experiment.’ The authors note: “How many scientists have not had an unexpected result in a ‘control’ experiment that actually led to some insight? If control experiments were unimportant, why were they included in the article in the first place?”

The results have been replicated by ourselves or others, so the image manipulation is irrelevant.’

Someone is out to get me.’ Stebbing and Sanders write: “Perhaps true but irrelevant.”

 Jensen Comment
One more excuse (possibly more of a reason) that I've encountered before goes something like:
"I spent half my life painstakingly collecting this data. Why should I just give it away for free for replication purposes?"

From the Scout Report on October 27. 2017

Firefox Multi-Account Containers --- https://addons.mozilla.org/en-US/firefox/addon/multi-account-containers/
We all use the web in a variety of contexts and with a variety of roles, but most web browsers don't provide a way to separate browsing data from those different usages. The Firefox Multi-Account Containers extension provides a solution to this problem. Users may create as many distinct containers as they wish, each of which maintains its own separate set of browsing data. By default, the plugin provides containers for "personal, work, finance, and shopping." None of the browsing data from tabs in the "Personal" container will be available to the "Work" containers. So, for example, a user could log in to a work Twitter account and a personal Twitter account simultaneously in different browser tabs - similarly for work and personal email. A user could also keep social media sites like Facebook confined in their own container to keep these sites from tracking the user across the web

Brave --- https://brave.com/
Brave is a web browser built to safeguard end-user privacy against tracking companies and intrusive advertisers while also providing a way for content producers to be paid for their work. According to Brendan Eich, co-founder of Brave Software, the web currently faces a "primal threat" caused by a growing conflict between users and the advertising companies so often necessary for authors to be compensated for the work they put online. In addition to their sheer intrusiveness, ads and trackers also increase the "page weight" of sites, which can lead to increased data charges for mobile users. The Brave homepage presents data showing that these costs add up to about $270 per year for the average mobile user. By default, Brave blocks these ads and trackers. Users may instead opt-in to a monthly contribution that Brave Software will distribute among sites the user has visited. Brave for mobile is available for iOS and Android devices. Beta releases of Brave for desktops are available for Windows, macOS, and several Linux distributions.

Emoji --- https://en.wikipedia.org/wiki/Emoji

Considering the Impact of the Emoji: From the World of Language to the World of Public Health

How the Appetite for the Emoji Complicates the Efforts to Standardize the World's Alphabet ---

Why There's A Lot of Buzz About a Possible Mosquito Emoji

Meet the 63-Year-Old in Charge of Approving New Emojis

Unicode Emoji Subcommittee

In defence of the emoji: how they are helping us to communicate better than ever

Emoji, Texting, and Social Media: How Do They Impact Language?

Today, there are 2,666 emojis available to help us express ourselves, including an octopus, a slice of pizza, and a tears-of-joy face (which was famously added to the Oxford English Dictionary in 2015). As emojis become increasingly ubiquitous, they have also provoked a variety of new debates. On October 18th, The New York Times published an article about how emojis are shaping the Unicode Consortium, an organization developed to assign a numerical value for every character used in writing. In doing so, Unicode has made it possible for users to type online in over 100 languages, including Latin and Cherokee. Since 2010, Unicode has also been responsible for assigning values to emojis, a development that is not without its detractors. On one hand, supporters argue that the popularity of emojis has accelerated the adaptation of Unicode. On the other hand, critics fear that as Unicode becomes bogged down with requests to add emojis, the consortium has less time to devote to the task of adding new languages. Meanwhile, emojis have also been in the news in the world of public health. Currently, Unicode is considering a request to add a mosquito emoji. Supporters of the mosquito emoji include the the Bill and Melinda Gates Foundation and the John Hopkins Center for Communication Progress, who hope that a mosquito emoji could help people communicate about mosquito-borne diseases including malaria, dengue, and Zika. In January Unicode will announce what emojis they will add to their collection, so stay tuned. [MMB]

The first link takes readers to an article by The New York Times, authored by Michael Erard, about the history of the Unicode Consortium and how emojis are changing the organization. Next, the second link takes readers to an article by NPR's Courtney Columbus about the campaign for the mosquito emoji. Those interested in learning more about how Unicode decides which emojis to add will want to check out the third link, a 2016 interview by Time's Victor Luckerson with Unicode president Mark Davis. Visitors may also want to check out the official homepage of the Unicode Emoji Subcommittee, available via the fourth link. Here, visitors will find a chart of all existing emojis, along with a chart of current "emoji candidates." The last two links takes readers to two pieces that consider the impact of emojis on language and communication. Kashmira Gander of The Independent recently penned an editorial in defense of the emoji, which readers will find in the fifth link. Finally, the sixth link takes readers to a conversation between a number of language and communications experts about the impact of the emoji on human communication, which was published this summer in the Library of Congress's blog, The Signal.





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

Education Tutorials

We need to turn the tide on financial literacy ---

THE ALAN REVIEW (literature review for adolescents) --- http://scholar.lib.vt.edu/ejournals/ALAN/

THE LEARNING KALEIDOSCOPE (mathematics) --- https://andrewgael.com/

Letters to a Young Librarian --- http://letterstoayounglibrarian.blogspot.com/

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

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

Bob Jensen's links to free courses and tutorials --- http://faculty.trinity.edu/rjensen/000aaa/updateee.htm#OKI


Engineering, Science, and Medicine Tutorials

Royal Society: The Repository (history of science) --- http://blogs.royalsociety.org/history-of-science/

A Primer on Neutron Stars --- https://daily.jstor.org/a-primer-on-neutron-stars/

STEM Smart Briefings --- http://successfulstemeducation.org/resources/briefs

National Geographic: Natural Disasters Science --- www.nationalgeographic.com/environment/natural-disasters-weather

Daily Overview (Arts & Science) --- www.dailyoverview.com

FEYNMAN LECTURES ON PHYSICS SCIENCE --- www.feynmanlectures.caltech.edu

Studying the Arctic Wildlife of Russia's Wrangel Island ---

Love After Life: Nobel-Winning Physicist Richard Feynman’s Extraordinary Letter to His Departed Wife ---

Plight of the Masked Bobwhite Quail --- https://fws.maps.arcgis.com/apps/MapJournal/index.html?appid=637adcdb1ae74448aecbf5d35a4db7d4

UGA Extension Viticulture Blog (grape growing and wine) --- http://blog.extension.uga.edu/viticulture/

Bob Jensen's threads on free online science, engineering, and medicine tutorials are at --http://faculty.trinity.edu/rjensen/bookbob2.htm

Bob Jensen's links to free courses and tutorials --- http://faculty.trinity.edu/rjensen/000aaa/updateee.htm#OKI

Social Science and Economics Tutorials

Google Newspaper (archives of newspapers) --- https://news.google.com/newspapers

Harvard:  The Rise of Behavioral Economics and Its Influence on Organizations ---

Steve Keen: Behavioral Finance Lectures 2012  ---

Staring Out to Sea: Stories of Hurricane Sandy on the Jersey Shore --- http://staringouttosea.com/

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

Bob Jensen's links to free courses and tutorials --- http://faculty.trinity.edu/rjensen/000aaa/updateee.htm#OKI

Law and Legal Studies

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

Math Tutorials

THE LEARNING KALEIDOSCOPE (mathematics) --- https://andrewgael.com/

Graphing Stories (Mathematics) --- www.graphingstories.com

October 15, 2017:  Free Online Courses Start Today: Mathematical Play & Mathematical Anthropology ---

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 --- http://faculty.trinity.edu/rjensen/000aaa/updateee.htm#OKI

History Tutorials

Royal Society: The Repository (history of science) --- http://blogs.royalsociety.org/history-of-science/

Google Newspaper (archives of newspapers) --- https://news.google.com/newspapers

Ancient History Encyclopedia Social studies --- www.ancient.eu

2,000+ Architecture & Art Books You Can Read Free at the Internet Archive ---

Library Link of the Day Social studies --- www.tk421.net/librarylink

History of Philosophy Without Any Gaps --- www.historyofphilosophy.net/home

“The Philosopher’s Web,” an Interactive Data Visualization Shows the Web of Influences Connecting Ancient & Modern Philosophers ---

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

Stanford Encyclopedia of Philosophy: Ludwig Wittgenstein --- http://plato.stanford.edu/entries/wittgenstein

PhilSci-Archive (philosophy of science history) ---  http://philsci-archive.pitt.edu/

What is Logic? The Rise and Fall and Rise Again of Logic

Library Link of the Day Social studies --- www.tk421.net/librarylink

California Art Research --- https://bancroftlibrarycara.wordpress.com/

Staring Out to Sea: Stories of Hurricane Sandy on the Jersey Shore --- http://staringouttosea.com/

Shakespeare's World Language Arts --- www.shakespearesworld.org/#!

Anna Julia Cooper Collection (Poetry of a woman with a Ph.D. who was born into slavery) --- http://dh.howard.edu/ajcooper/

YouTube: Seeing Art History Arts --- www.youtube.com/channel/UCGInLlFDxg-GgCEUQkjKwng

Meet Cipe Pineles: The Remarkable Life and Illustrated Recipes of the Forgotten Pioneer Who Blazed the Way for Women in Design and Publishing ---

Anne Finch Digital Archives (poetry) --- http://library.uncg.edu/dp/annefinch/

Rodolfo Lanciani and His Archive: A Digital History of Rome --- https://exhibits.stanford.edu/lanciani

IOWA COOKBOOK COLLECTION --- www.add.lib.iastate.edu/spcl/exhibits/iowacookbook/home.html

Bob Jensen's threads on history tutorials are at http://faculty.trinity.edu/rjensen/bookbob2.htm
Scroll down to History
Also see http://faculty.trinity.edu/rjensen/ElectronicLiterature.htm  

Bob Jensen's links to free courses and tutorials --- http://faculty.trinity.edu/rjensen/000aaa/updateee.htm#OKI

Language Tutorials

Bob Jensen's links to language tutorials are at http://faculty.trinity.edu/rjensen/bookbob2-Part2.htm#Languages

Music Tutorials

Maria Anna Mozart Was a Musical Prodigy Like Her Brother Wolfgang, So Why Did She Get Erased from History?

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

Bob Jensen's threads on music performances ---

Bob Jensen's threads on women ---

Writing Tutorials

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

Bob Jensen's threads on medicine ---

CDC Blogs --- http://blogs.cdc.gov/

Shots: NPR Health News --- http://www.npr.org/sections/health-shots

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

October 16, 2017

October 17, 2017

October 19, 2017

October 20, 2017

October 21, 2017

October 23, 2017

October 24, 2017

October 25, 2017

October 26, 2017

October 27, 2017

October 28, 2017

From the CFO Journal's Morning Ledger on October20,  2017

 Hacking is a risk for pacemakers. So is the fix
A new software patch from Abbott Laboratories to fix a cybersecurity weakness in hundreds of thousands of implanted heart devices has raised a dilemma among doctors and patients: it carries a slight risk of causing a malfunction in the pacemakers, which are implanted in patients’ chests to correct abnormal heart rhythms, reports WSJ.

A Great Montage About Aging ---

Also see
'No One Is Coming.' Hospices Are Abandoning Their Patients ---

Jensen Comment
One of the huge problems of the future will be overcrowding of nursing homes and underfunding of services for a burgeoning population of older folks. Around the world, and especially in the USA, we're not prepared to deal with the exploding problem of dementia and the caring for people no longer able to care for themselves. In the USA Medicare does not pay for nursing care and Medicaid is woefully under funded to meet the growing challenge. In nations with national healthcare funding (think Canada and the United Kingdome) the aged are bankrupting the foundering programs. Compounding the problem is the breakdown of family structures in society that used to take responsibility for the health and well-being of the aged in those families.

Everybody now wants government to take care of the elderly, but governments are going broke (think of massive unpaid bill piles in Illinois state government).

And the media focuses repetitively on NFL kneeling and Hollywood sex scandals without so much as a few minutes of prime time to looming big disasters such as dementia.

Disassociative Identity Disorder ---

A Massive Health Study on Booze, Brought to You By Big Alcohol ---

Publisher apologises for 'racist' text in medical book ---

The Wonder Drug for Aging (Made From One of the Deadliest Toxins on Earth) ---

Humor for October 2017

Italian Lemmings:  Runner Wins Marathon After Competitors Totally Ran the Wrong Way ---



Humor October 2017--- http://faculty.trinity.edu/rjensen/book17q4.htm#Humor1017.htm

Humor September 2017--- http://faculty.trinity.edu/rjensen/book17q3.htm#Humor0917.htm

Humor July 2017--- http://faculty.trinity.edu/rjensen/book17q3.htm#Humor0717.htm

Humor June 2017--- http://faculty.trinity.edu/rjensen/book17q2.htm#Humor0617.htm

Humor May 2017--- http://faculty.trinity.edu/rjensen/book17q2.htm#Humor0517.htm

Humor April 2017--- http://faculty.trinity.edu/rjensen/book17q2.htm#Humor0417.htm

Humor March 2017--- http://faculty.trinity.edu/rjensen/book17q1.htm#Humor0317.htm

Humor February 2017 --- http://faculty.trinity.edu/rjensen/book17q1.htm#Humor0217.htm

Humor January 2017 --- http://faculty.trinity.edu/rjensen/book17q1.htm#Humor0117.htm

Humor December 2016 --- http://faculty.trinity.edu/rjensen/book16q4.htm#Humor1216.htm 

Humor November 2016 --- http://faculty.trinity.edu/rjensen/book16q4.htm#Humor1116.htm 

Humor October 2016 --- http://faculty.trinity.edu/rjensen/book16q4.htm#Humor1016.htm

Humor September 2016 --- http://faculty.trinity.edu/rjensen/book16q3.htm#Humor0916.htm

Humor August  2016 --- http://faculty.trinity.edu/rjensen/book16q3.htm#Humor083116.htm

Humor July  2016 --- http://faculty.trinity.edu/rjensen/book16q3.htm#Humor0716.htm  

Humor June  2016 --- http://faculty.trinity.edu/rjensen/book16q2.htm#Humor063016.htm

Humor May  2016 --- http://faculty.trinity.edu/rjensen/book16q2.htm#Humor053116.htm

Humor April  2016 --- http://faculty.trinity.edu/rjensen/book16q2.htm#Humor043016.htm

Humor March  2016 --- http://faculty.trinity.edu/rjensen/book16q1.htm#Humor033116.htm

Humor February  2016 --- http://faculty.trinity.edu/rjensen/book16q1.htm#Humor022916.htm

Humor January  2016 --- http://faculty.trinity.edu/rjensen/book16q1.htm#Humor013116.htm


Tidbits Archives --- http://faculty.trinity.edu/rjensen/TidbitsDirectory.htm

More of Bob Jensen's Pictures and Stories

Click here to search Bob Jensen's web site if you have key words to enter --- Search Site.
For example if you want to know what Jensen documents have the term "Enron" enter the phrase Jensen AND Enron. Another search engine that covers Trinity and other universities is at http://www.searchedu.com/

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

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

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

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

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

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

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

Bob Jensen's Threads --- http://faculty.trinity.edu/rjensen/threads.htm 
Current and past editions of my newsletter called New Bookmarks --- http://faculty.trinity.edu/rjensen/bookurl.htm
Current and past editions of my newsletter called Tidbits --- http://faculty.trinity.edu/rjensen/TidbitsDirectory.htm
Current and past editions of my newsletter called Fraud Updates --- http://faculty.trinity.edu/rjensen/FraudUpdates.htm

Online Books, Poems, References, and Other Literature
In the past I've provided links to various types electronic literature available free on the Web. 
I created a page that summarizes those various links --- http://faculty.trinity.edu/rjensen/ElectronicLiterature.htm

Some of Bob Jensen's Tutorials

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

Accounting  and Taxation News Sites ---


For an elaboration on the reasons you should join a ListServ (usually for free) go to   http://faculty.trinity.edu/rjensen/ListServRoles.htm
AECM (Educators) http://listserv.aaahq.org/cgi-bin/wa.exe?HOME
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) http://pacioli.loyola.edu/cpas-l/  (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)  http://groups.yahoo.com/group/xyztalk
This forum is for CPAs to discuss the activities of the AICPA. This can be anything  from the CPA2BIZ portal to the XYZ initiative or anything else that relates to the AICPA.
AccountantsWorld  http://accountantsworld.com/forums/default.asp?scope=1 
This site hosts various discussion groups on such topics as accounting software, consulting, financial planning, fixed assets, payroll, human resources, profit on the Internet, and taxation.
Business Valuation Group BusValGroup-subscribe@topica.com 
This discussion group is headed by Randy Schostag [RSchostag@BUSVALGROUP.COM
FEI's Financial Reporting Blog
Smart Stops on the Web, Journal of Accountancy, March 2008 --- http://www.aicpa.org/pubs/jofa/mar2008/smart_stops.htm

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 [lister@bonackers.com]
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 http://groups.yahoo.com/taxtalk/  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 http://finance.groups.yahoo.com/group/TaxTalk/ 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) --- http://www.iasplus.com/links/links.htm


Bob Jensen's Sort-of Blogs --- http://faculty.trinity.edu/rjensen/JensenBlogs.htm
Current and past editions of my newsletter called New Bookmarks --- http://faculty.trinity.edu/rjensen/bookurl.htm
Current and past editions of my newsletter called Tidbits --- http://faculty.trinity.edu/rjensen/TidbitsDirectory.htm
Current and past editions of my newsletter called Fraud Updates --- http://faculty.trinity.edu/rjensen/FraudUpdates.htm

Some Accounting History Sites

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

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

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

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

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

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

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

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

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

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

Bob Jensen's Threads ---

More of Bob Jensen's Pictures and Stories

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


Professor Robert E. Jensen (Bob) http://www.trinity.edu/rjensen
190 Sunset Hill Road
Sugar Hill, NH 03586
Phone:  603-823-8482 
Email:  rjensen@trinity.edu