Tidbits on April 26, 2018
Bob Jensen at Trinity University

Nighttime:  Set 1 of My Favorite Night Photographs ---


Tidbits on April 26, 2018
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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

An Avalanche of Novels, Films and Other Works of Art Will Soon Enter the Public Domain: Virginia Woolf, Charlie Chaplin, William Carlos William, Buster Keaton & More ---

Download an Archive of 16,000 Sound Effects from the BBC: A Fascinating History of the 20th Century in Sound ---
I'm not sure what the copyright restraints, if any, are for those who want to use such sound effects for course material. BBC should be contacted for permissions.

Immaculately Restored Film Lets You Revisit Life in New York City in 1911 ---

Your Call: The History of Native Americans and National Parks (audio interview) ---

10thirtysix: Jarob Ortiz (national park photography) --- www.youtube.com/watch?v=rOCyB7nmHQ4

National Parks: America's Best Idea: Search and Explore (PBS Video) --- www.pbs.org/nationalparks/search

More Than Just Parks (video) --- https://www.morethanjustparks.com/

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


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 


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

Royal Navy's Newest Aircraft Carrier ---

11 up-close photos of the F-22 Raptor, which 'played an integral role' in the Syria strike ---

The New York Times: Peru Moves to Protect 'One of the Last Great Intact Forests' ---

NPS: Find a Park Social studies --- www.nps.gov/findapark

NASA: National Parks from Space Science --- https://earthobservatory.nasa.gov/Features/NationalParks/

Library of Congress: Mapping National Parks ---

10thirtysix: Jarob Ortiz (national park photography) --- www.youtube.com/watch?v=rOCyB7nmHQ4

Gorgeous Maps Reveal the History of America's National Parks ---

BBC Travel: National Parks (world parks) --- www.bbc.com/travel/national-parks

Biographic: When Reindeer Can't Roam (Mongolia) --- www.biographic.com/posts/sto/when-reindeer-cant-roam

26 incredible US national parks every nature-lover should visit ---

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

An Avalanche of Novels, Films and Other Works of Art Will Soon Enter the Public Domain: Virginia Woolf, Charlie Chaplin, William Carlos William, Buster Keaton & More ---

Eminent Philosophers Name the 43 Most Important Philosophy Books Written Between 1950-2000: Wittgenstein, Foucault, Rawls & More ---

The Feynman Lectures on Physics, The Most Popular Physics Book Ever Written, Is Now Completely Online ---

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 April 26, 2018

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

Science's "Reproducibility Crisis" Is Being Used as Political Ammunition ---

Bar Examination --- https://en.wikipedia.org/wiki/Bar_examination

February 2018 Bar Exam Performance Hits Record Low ---

The CFA is the most brutal exam in the world of finance (apart from accountancy) — here's what the questions look like ---
Also see

Jensen Comment
Relative to the CPA exam, the CFA exam does not require a fifth year of college or even a college diploma to take the Level 1 CFA part. However, there is a four-year somewhat flexible work experience requirement ---
My point here is that the passage rate is low for Level 1 of the CFA exam partly because of lower requirements to take the CFA exam.

Whether the CPA exam is easier or harder than the CFA exam probably cannot be answered since easy versus hard is in the eyes of the beholder. Some who passed both examinations think the CFA exam was harder, but then they were better prepared for the CPA examination because of the greater college course requirements for the CPA examination.

What has changed over the last few decades is that the passage rate on the CPA exam more than doubled. Before the 1980s it was a an exam with fewer than 25% passing on the first try and less than half passing after multiple tries. After the 150 credit requirement spread to virtually all states in the USA the passage rate was allowed to rise and rise and rise. Coaching coaching courses at the same time got better and better and better.

University of Georgia ranked America’s No. 1 public flagship university for Ph.D.s awarded to African-Americans ---

Why Are African American Students Still Not Majoring in Accounting? ---

The Navy's award-winning pilot who landed the fatal Southwest flight performed an incredible feat —  

A tiny bug could destroy Michigan's $54 million cherry industry — and scientists know relatively little about it ---
Jensen Comment
Will it stop at the borders of Michigan? I doubt it!

NYT:  25-Year-Old Textbooks and Holes in the Ceiling: Inside America’s Public Schools ---

California Running Ponzi Scheme with Unclaimed Property Program ---

NFL has no comment on Eli Manning’s pending fraud trial  ---

Wells Fargo will pay $1 billion to federal regulators to settle charges tied to misconduct at its mortgage and auto lending business ---

Lance Armstrong Settles a $100 Million Fraud Lawsuit With the U.S. Postal Service for $5 Million ---

How to Mislead With Statistics
Engineers Are Leaving Trump’s America for the Canadian Dream ---

Jensen Comment
The above article is not so misleading in terms of the subset it deals with coming into Canada --- engineers from nations other than the USA.
What is misleading, however, is that it ignores Canadian engineers coming into the USA. I don't know the immigration ratio is for engineers, but the total immigration ratio of Candada/USA is roughly 5/1. Among these some are most certainly STEM graduates who cam down from Canada for college in the USA and then stay on in the USA.  It is not at all clear that engineers are leaving America for Canada in terms of net migration patterns. Employment opportunities for engineers are greater in the USA. Those with Ph.D.s certainly have many more USA colleges and universities to choose from if they want to enter the Academy.

April 22, 2018 reply from Jagdish


The educational standards in India are not uniform. The quality of education at most Indian Universities is horrible even by American standards. However, the standards at the national institutes (such as Indian Institutes of Technology, Indian Statistical Institute, Indian Institutes of Management, Indian Institute of Science, Indian Agricultural Research Institute, All India Institute of Medical Sciences,...) are world class. However, the competition for admissions is brutal. Many of the candidates applying there use Ivy leagues as safety schools (example: the billionaire Narayana Murthy, the chairman of Infosys. His son used Cornell as a safety school while applying to IITs. He did not get into any of the eight or so then IITs, but got in easily to Cornell). In 2014, 1.3 million students appeared for the IIT joint entrance examinations. Of them the top 150,000 scorers were considered for the second round advanced entrance examination, but only 27,152 qualified to take the advanced entrance examination. Of these, about 10,000 were admitted. When I applied for admission into IIMC, the two IIMs had 200 seats for which about 15,000 applied. Of the 100 selected 24 were whisked away by American universities with admissions and hefty scholarships. These numbers should indicate why not many students from the US go there for studies.

Of late, many Indian immigrants here do send their children for medical schools to India when they do not get into schools here. And private medical schools do charge them hefty fees. One of my nieces went there after a degree from Berkeley when she could not get into any medical schools here. And I have heard of some white ethnic American students going to study medicine in India. Some medical schools here also have sister med schools in India. For example, Loma Linda University where my late wife practiced and taught residents had such a relationship with a medical school in India (at the same university where Microsoft CEO Satya Nadel studied engineering).

The American students who do go to India to study are usually in areas such as anthropology, Linguistics, Music, and occasionally political science and history. When my sister was doing her masters in solid state physics in the late 1960s her roommate was an exchange student from the US who was a music and dance major.

On the other hand, the number of Americans who go to India as expats has sky-rocketed. All major US corporations have large offices and do send their US executives there for international exposure. Also, many Indian companies actively recruit Americans, but those companies are quite snooty; they usually recruit primarily from Ivy leagues and other private schools such as Chicago and Stanford.



Dish Network has to pay $61 million as part of a class action lawsuit related to unwanted telemarketing calls ---

Eminent Philosophers Name the 43 Most Important Philosophy Books Written Between 1950-2000: Wittgenstein, Foucault, Rawls & More ---

Philosophy's First Steps:  Science asks and answers its big questions, so why is philosophy taking its time? Because it’s only just getting started ---

Jensen Comment
Perhaps this is true of any discipline (think economics) built upon unproven or seemingly impossible assumptions. Science just has moved a bit further along the robustness continuum where we dare to call some derivations laws (think Kepler). In economics calling derivations "laws" is the subject of seminar humor.

The 14 most popular programming languages, according to a study of 100,000 developers ---

You can read more details by looking these up in Wikipedia
Rank 01 Javascript
Rank 02 HTML
Rank 03 Cascading Style Sheets (CSS)
Rank 04 Structured Query Language (SQL)
Rank 05 Java
Rank 06 Bash/Shell: (Shell isn't exactly a programming language. Instead, a shell script instructs an operating system to automatically run a pre-designed list of commands.)
Rank 07 Python
Rank 08 C Sharp (C#)
Rank 09 PHP
Rank 10 C++
Rank 11 C
Rank 12 Typescript
Rank 13 Ruby
Rank 14 Swift and Lyft

Bob Jensen's threads on where to learn programming languages for free or for a fee ---

TED Talk:  Why it Pays to Listen to People You Disagree With ---

Speaker at CUNY law school interrupted repeatedly by those who said he shouldn't have been permitted there ---

I think political correctness can lead to some kind of paralysis where you don't address reality.
Juan William before he was fired after a distinguished career on NPR.

The Washington Post:  Conservatives say campus speech is under threat. That’s been true for most of history ---

John Cleese Makes a Stand Against Political Correctness ---

If colleges take precautions to protect their campuses when a controversial figure comes to speak, they aren't coddling students but encouraging a safe exchange of different ideas, argues Eddie S. Glaude Jr., a professor of religion and African-American studies at Princeton University, in this Twitter thread ---

Politically Correct Rudeness in Academe:  ACLU Speaker Shouted Down at William and Mary ---
Jensen Comment
Are civil liberties coming to an end in higher education?

The (London) Times:  Universities warned over free speech by Jo Johnson
Universities must “open minds, not close them” and face tough new penalties if they do not promote freedom of speech . . . 

Political correctness is the "Closing of the American Minds"

Political Correctness --- http://en.wikipedia.org/wiki/Political_correctness

Updates on Politically Correct Language Trends ---

Bob Jensen's threads on political correctness and the dumbing down of America ---

What are the most important criteria for sustainable online programs?

Bob Jensen's Answer
In my mind the most important criteria are academic standard reputations and sustainability if the Federal government stopped paying tuition for military veterans. Sustainable online programs have reputation things and niches that make them survivors. Most flagship universities (think Wisconsin and Illinois) have online programs these days that are cash cows for the onsite programs and would survive even without Federal money for military veterans. Such flagship online programs are filling a variety of needs and are often taught by the same faculty who teach on campus. Probably the most exciting new things these days are the McDonalds new program for funding employee higher education (onsite or online) and the Purdue takeover of Kaplan University's faltering online programs.

Of course some online programs have non-traditional funding like Western Governors University and programs funded by employers like Walmart, Starbucks, etc.

The University of Phoenix’s online enrollment plummets while Western Governors and Southern New Hampshire near 100,000 students as they vie to rule the roost.---

Liberty University --- https://en.wikipedia.org/wiki/Liberty_University
Roughly Half the Students are Graduate Students
15.000 Students On Campus
Nearly 100,000 Students Online

3.1 Center for Law and Government
3.2 Rawlings School of Divinity
3.3 Technical Studies and Trades
3.4 Zaki Gordon Cinematic Arts Center
3.5 College of Osteopathic Medicine
3.6 School of Business
3.7 School of Aeronautics
3.8 School of Engineering
3.9 School of Music

NYT;  How Liberty University Built a Billion-Dollar Empire Online

Not to be forgotten in all of this is Arizona State University's 150 online programs, including employer-funded programs (think Starbucks) ---

Arizona State University (commonly referred to as ASU or Arizona State) is a public metropolitan research university on five campuses across the Phoenix metropolitan area, and four regional learning centers throughout Arizona, as well as 150 online programs. The 2018 university ratings by U.S. News & World Report rank ASU No. 1 among the Most Innovative Schools in America for the third year in a row and has ranked ASU No. 115 in National Universities with overall score of 47/100 with 83% of student applications accepted.

ASU is one of the largest public universities by enrollment in the U.S. It had approximately 72,000 students enrolled in fall 2017, including 59,198 undergraduate and 12,630 graduate students.] ASU's charter, approved by the board of regents in 2014, is based on the "New American University" model created by ASU President Michael M. Crow. It defines ASU as "a comprehensive public research university, measured not by whom it excludes, but rather by whom it includes and how they succeed; advancing research and discovery of public value; and assuming fundamental responsibility for the economic, social, cultural and overall health of the communities it serves."

Liberty University, Purdue University, and ASU may well be the models of the future for comprehensive universities.

Prestigious universities (think Stanford and MIT) have online specialty programs (e.g., in engineering) as well as participation in online MOOC degree and certificate programs via EdX, Coursera, etc. ---

Bob Jensen's threads on distance education alternatives around the world ---

Elizabeth Warren favors having the IRS create software for filing many more taxpayer returns ---

Jensen Comment
This might put TurboTax, TaxAct, and other tax software companies out of business, but it may not eliminate the need for professional tax help and return filing by tax specialists, CPAs, and attorneys. Senator Warren's proposal would simplify filing of tax returns but not simplify most of the very complicated USA Income Tax Code that confuses so many taxpayers.

The article is critical of the present IRS free-filing program that's allegedly used only by less than 3% of the taxpayers even though nearly 50% of the taxpayers who file tax returns owe no income taxes.

Comparisons of the filing simplicity of other nations with the USA is misleading because their income tax laws are so simple compared to the exceedingly complicated USA Tax Code. Also many of those nations rely on taxes other than income taxes such as the VAT tax that's popular in Europe. Another example is the way the USA provides complicated income tax relief for medical services and medications compared to other nations with relatively simple national health care plans that do not complicate income tax filing.

Reply from Barbara Scofield

An additional complication is the interaction of state returns and federal returns. I do volunteer tax preparation with AARP Tax Aide which targets low income senior citizens. Many of our clients come because the state of Kansas gives a refundable tax credit for property tax paid by those who meet the age and income requirements. To file for this "homestead credit," the taxpayers must file federal and state returns, even though they have had no tax withheld from their social security and do not meet the thresholds to file taxes. We have to trick the software by adding $1 of Other income, which we call "For Filing Purposes" so that the software will be willing to efile the returns.

The "homestead credit" is a great program, but it breaks my heart when clients get back the $250 they paid in property tax, which suggests that the value of their home is incredibly low.

Barbara W. Scofield, PhD, CPA
Professor of Accountancy
Washburn University
HC 311L Topeka, KS 66621

23 Cornell Professors Say Their School Violated Due Process ---

Artificial Intelligence --- https://en.wikipedia.org/wiki/Artificial_intelligence

Google’s latest AI experiments let you talk to books and test word association skills ---

Back to school: top economists on what their subject needs to learn next ---

Jensen Comment
By clicking the mouse I was able to read this interesting article without registering or signing up for anything.

My threads on Deidre McCloskey and one of my own talks as her discussant are at

Malcolm Gladwell Explains Where His Ideas Come From  ---

Tropy --- https://tropy.org/

Tropy:  A Great Tool When Managing Research Pictures ---

Where the World’s Ultra Rich ($500+ Million) Population Lives ---
Jensen Comment
Rich does not necessarily mean rich in terms of liquidity. Some valuable assets can be hard to unload such as real estate or mineral reserves in some nations.
The richest man in the world, Amazon's Jeff Bezos, is highly restrained as to how much of Amazon's shares he can unload --- partly due to regulation and partly due to price impact of unloading large volumes of shares on short notice.
Sometimes a billionaire's wealth can implode due to a single bad strategy ---

WSJ:  How North Korea’s Hackers Became Dangerously Good ---

SEOUL—North Korea’s cyber army, long considered a midlevel security threat, is quietly morphing into one of the world’s most sophisticated and dangerous hacking machines.

Over the past 18 months, the nation’s fingerprints have appeared in an increasing number of cyberattacks, the skill level of its hackers has rapidly improved and their targets have become more worrisome, a Wall Street Journal examination of the program reveals. As recently as March, suspected North Korean hackers appear to have infiltrated Turkish banks and invaded computer systems in the run-up to the Winter Olympics, cybersecurity researchers say.

For years, cybersecurity experts viewed North Korea as a second-rate hacking force whose attacks were disruptive but reasonably easy to decode. Researchers rated its operational skills well behind countries such as Russia, Israel and the U.S.

Those days appear to be over, with Pyongyang flashing levels of originality in its coding and techniques that have surprised researchers. It also has shown a willingness to go after targets such as central banks and point-of-sale systems. As North Korea prepares for possible negotiations with Washington aimed at freezing its nuclear program, its hacking capabilities could help it generate money to compensate for economic sanctions or to threaten foreign financial institutions.

North Korea is cultivating elite hackers much like other countries train Olympic athletes, according to defectors and South Korean cyber and intelligence experts. Promising students are identified as young as 11 years old and funneled into special schools, where they are taught hacking and how to develop computer viruses.

“Once you have been selected to get into the cyber unit, you receive a title that makes you a special citizen, and you don’t have to worry about food and the basic necessities,” says​ a defector familiar with North Korea’s cyber training.

Continued in article

Dream Come True:  13-Year-Old Boy Finds Treasure Trove of 1,000-Year-Old Silver Coins ---

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

What’s the Difference Between Bitcoin, Bitcoin Cash, Bitcoin Gold, and Others?

MIT:  A Canadian hydropower operation put out the welcome mat for bitcoin miners. Shortly thereafter, it was overrun ---

The Dumb Money: The definitive explanation of why Bitcoin is stupid ---

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

What is Bitcoin, and How Does it Work?

Blockchain could be your solution to spreadsheet fatigue ---

IBM told investors that it has over 400 blockchain clients — including Walmart, Visa, and Nestlé ---

Deloitte’s new blockchain lab in New York anticipating make-or-break year ---

Zorba:  Blockchain ledgers are not accounting ledgers ---

The Atlantic:  A Powerful New Weapon in the Fight Against Shoddy Statistics ---

Book publishing’s fact-checking failure, as illustrated by the Sally Kohn controversy ---

Jensen Comment
Textbooks are more apt to be fact check if the publisher hires experts to validate known facts such as laws, standards, and recent discoveries. Repeated editions have also been field tested for content. Errors might arise, however, in new end-of-chapter materials that are might be overlooked to save money on fact-checking.

Countryman Executory Contract --- http://www.acc.com/legalresources/quickcounsel/ecib.cfm

Can Tenured Faculty Contracts Be Terminated In A College's Bankruptcy? ---

How to Mislead With Statistics
Here's Where Americans Are Moving To and From


Jensen Comment
This type of analysis is misleading for a number of reasons. Firstly, it's based on number of residents per 1,000 of a county who moved into or out of between 2016 and 2017. This makes the rankings biased toward smaller population counties. For example, the "biggest migration into a county" resulted from the 1,979 people who moved into Kendall County, Texas resulting in a 47.2 rate of migration per 1,000 residents of Kendall County. Many more people moved into nearby Bexar, County Texas but since Bexar County has nearly 2 million people ti had a negligible chance of beating the 47.2 rate of inflow per thousand. This misleading type of ranking is typical result of small sample statistics.  As another example, suppose that 17 students from a small university take the CPA exam in a given month and 12 pass all four parts of the examination making this university the highest ranking in the state. A year later 16 take the exam and four pass making it the lowest ranking in the state. Such ups and downs for a small program rankings are common and very misleading when compared with larger universities that have less extreme but more consistent passage rates on the CPA examination.

There are other limitations when comparing "Where Americans Are Moving Too and From" in the above analysis. For example, we might conclude that counties with the highest positive migration rates are affording economic opportunities to new arrivals. But in the case of Kendall County mentioned above the new arrivals in Kendall County are probably working in Bexar County. Many of the new arrivals in Kendall County are simply willing to make longer commutes for more rural-type of living. The Progressive Farmer magazine ranked Kendall County as the Fifth Best "Rural Place" to live in the USA.
But it's a rural county that offers urban (San Antonio) economic opportunity. It's also far less rural the closer one gets driving south toward San Antonio.

In fairness Business Insider excluded counties having less than 10,000 residents when ranking migration into and out of counties. This eliminated the extreme outliers, but there are still outliers that remain in the rankings. Of course if it merely reported numbers of people moving into and out of a county, small counties would almost never have a chance of being recognized.

Still another problem in the above statistics is that states vary greatly regarding how a "county" is defined. Massachusetts is of somewhat comparable size to Iowa, but Massachusetts only has 14 counties. Iowa has 99 counties.

Jim Martin's summary of some of the Chapters in Christensen, C. R., D. A. Garvin, and A. Sweet. (Eds.) 1991. Education for Judgment: The Artistry of Discussion Leadership. Harvard Business School Press ---

Scientists uncover new battery chemical with 50 percent more storage capacity ---

Why Lenovo Is The Best Laptop Brand And Apple Fell Off A Cliff ---

How to Mislead With Statistics
Chronicle of Higher Education:  Colleges With the Lowest and Highest Student-to-Faculty Ratios, Fall 2016 -

Jensen Comment
These rankings ignore the variances of programs within universities, especially professional programs. For example, universities like Harvard and Pennsylvania have very high student-faculty ratios in business, law, medicine, etc. relative to music programs. It's not uncommon at the Harvard Business School to have classes of 90+ students while some research professors in science have zero or only a few students.

Having a low student-faculty ratio does not guarantee small classes. Many universities have large lecture classes for elementary core courses in order to free up faculty for advanced courses.

There's often a huge difference between graduate and undergraduate class sizes, also this is not always the case in professional studies such as the Harvard Business School example mentioned above. Prestigious law schools sometimes have very large classes.

There's sometimes a huge difference between onsite class sizes and online class sizes (think University of Florida)

Some universities are embarrassed by low student-faculty ratios that they wish were ten times greater (think of the struggling Chicago State University that is close to bankruptcy and empty classrooms).

There's also a huge difference between how to define "faculty," especially "faculty" teaching in huge online programs that are much more likely to be adjunct non-tenured faculty who have their primary careers in the professional world rather than in academe.

What is the difference between warranty service on a lawn tractor purchased on Amazon versus Sears?

Sears to close last store in Chicago, the city that helped launch its growth into a major retail presence ---

Jensen Comment
Gangland Chicago is no longer a safe place for anchor stores in some shopping malls, although Sears troubles extend well beyond security (think Amazon online competition). What's really sad about the demise of Sears is having to rely on other local retailers or Amazon) that do not repair what they sell in the boondocks.

I don't need a new lawn tractor, but this made me think about warranty support for something really heavy to ship like a lawn tractor. For what I think is a reasonably-priced at-home-warranty Sears will send a repair technician many miles to my home to fix heavy items like lawn tractors, refrigerators, microwaves, washing machines, etc.  Here's what one customer writes about a lawn tractor purchased from Amazon ---

Customer Quotation
I love most things about this machine (the lawn tractor purchased from Amazon) but I have a problem I think others should note. First let's make clear that I live in a very rural area. That means there is only one approved service location in my area (and far away). That said, I had problems with the transmission from the day I first drove it (purchased March 17, 2017). Reverse was almost impossible to hit and then it was impossible. I called to find my nearest service location as it is still under warranty. The treatment I got was awful! This man claims Husqvarna does not back up its warranty, that he has many customers ahead of me and can't guarantee my repair would be under warranty, and chided me for not buying locally (he is a dealer, of course). So I still have a tractor that will not go into reverse, have no local options for service under warranty, will have to pay for repairs myself I guess. This is something to consider before purchase. Had I known I might have elected another option.
Unhappy Customer

Jensen Comment
If he bought the lawn tractor from a nearby Sears store or online a Sears repair technician would come to his house and either fix a warranty-repair problem or Sears would deliver a new lawn tractor (or refrigerator or washing machine, etc.). I really, really hope our nearby Sears store stays in business for those huge and heavy items that I now have under 14 extended Sears warranties. You pay extra for the home service, but for me in the mountains it's worth the price. By the way, last summer Sears delivered to my home warranty replacements for a dehumidifier and an edging machine that Sears technicians decided could not be repaired. I paid no added cost for the new replacements of these older machines. Plus our washing machine had free repairs for a new transmission and some other parts. The Sears home service contract also includes one free maintenance visit every year to do such things as clean filters and check belts.

What is not clear is whether Amazon would've sent the customer quoted above a shipping label if he tried to return the Husqvarna lawn tractor to Amazon within 30 days. On most products Amazon will take back items within 30 days and pay the return shipping costs (no matter what you don't like about the product). This may not apply to really heavy items like lawn tractors that can't be returned via UPS. I think Amazon makes you deal with the manufacturer for such heavy items like lawn tractors under the manufacturer's (often lousy) warranty. Give me a Sears at-home warranty any day.

So where did I buy a tractor when I wanted one somewhat larger than I could purchase from Sears (with a loader, snow thrower, mower, and chipper attachments)?
I went to the closest dealer --- a New Holland dealer slightly less than 20 miles from our cottage. New Holland house calls were free during the warranty period, and now I pay $100 extra for a house call or when the dealer hauls the tractor in for full service.

Some big box stores (like Home Depot) will provide local warranty service for items that they don't service in the store. Typically they outsource this service to local technicians (mechanics, plumbers, electricians) and rely on the manufacturers to pay for warranty services. They usually will work on your behalf when you have troubles with a claim filed with the manufacturer ---
Years ago I purchased a new Amana refrigerator from a local store that did not work when it was delivered. The local store said it would have Amana pay for new compressor but not replace the refrigerator. I then contacted Amana myself and got Amana to pay the local store for a new replacement refrigerator. Some manufacturers are better than others about honoring warranties.

Here in the boondocks I would not buy a heavy item like a lawn tractor online from Amazon. I would buy one from Sears either online or at a store.

NYT:  Should We Be Optimistic About (Brick and Mortar) Retail?

How the new estate tax rules could reduce charitable giving by billions ---

The Downsides to 'Extreme' Personal Finance  ----

For couples, extreme personal finance should most often be a shared decision with a deep commitment on behalf of each partner. Living in a van day-in-and day out and having to use public bathrooms can take a lot of the romance out of a relationship. Health risks such as unsafe diets should obviously be avoided. There's a difference between living in a van in a Silicon Valley parking lot and dining each day on employer-provided gourmet meals versus living in  a van in Des Moines, Iowa and living on cheap fast food. Life should be filled with happy memories rather than years of hell followed by years of more comfortable exhaustion and bad health.

Also taking financial risks should be a shared decision for couples. Playing the commodities and stock markets (think options and futures contracts) is a pretty sure track to divorce court.

Bob Jensen's threads on personal finance ---

The Permian basin is growing into the largest oil patch in the world. Output in West Texas and New Mexico is forecast to reach 3.18 million barrels a day in May.---

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

Education Tutorials


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

The Feynman Lectures on Physics, The Most Popular Physics Book Ever Written, Is Now Completely Online ---

NASA: National Parks from Space Science --- https://earthobservatory.nasa.gov/Features/NationalParks/

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

Finland Is Killing Its Experiment With Basic Income ---
Jensen Comment
The experiment only applied to 2,000 long-term unemployed who were in most instances better off under the old unemployment benefit system.

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

Quiz Yourself: How Much Do You Know About Math Instruction? ---

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

Behold the Codex Gigas (aka “Devil’s Bible”), the Largest Medieval Manuscript in the World ---

Immaculately Restored Film Lets You Revisit Life in New York City in 1911 ---

Human Sacrifice:  We May Never Truly Fathom Other Cultures ---

Eminent Philosophers Name the 43 Most Important Philosophy Books Written Between 1950-2000: Wittgenstein, Foucault, Rawls & More ---

The New York Times: Peru Moves to Protect 'One of the Last Great Intact Forests' ---

NPS: Find a Park Social studies --- www.nps.gov/findapark

Your Call: The History of Native Americans and National Parks (audio interview) ---

Theodore Roosevelt Center: Digital Library (national parks) --- www.theodorerooseveltcenter.org/Advanced-Search

National Parks: America's Best Idea: Search and Explore (PBS Video) --- www.pbs.org/nationalparks/search

More Than Just Parks (video) --- https://www.morethanjustparks.com/

Newberry Library: Curt Teich Digital Collection: National Parks ---
http://collections.carli.illinois.edu/cdm/search/collection/nby_teich/searchterm/National parks and reserves/field/catego/mode/exact/conn/and/order/nosort/ad/asc/cosuppress/0

NASA: National Parks from Space Science --- https://earthobservatory.nasa.gov/Features/NationalParks/

10thirtysix: Jarob Ortiz (national park photography) --- www.youtube.com/watch?v=rOCyB7nmHQ4

Library of Congress: Mapping National Parks ---

Gorgeous Maps Reveal the History of America's National Parks ---

BBC Travel: National Parks (world parks) --- www.bbc.com/travel/national-parks

Biographic: When Reindeer Can't Roam (Mongolia) --- www.biographic.com/posts/sto/when-reindeer-cant-roam

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


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

Bob Jensen's threads on music performances ---

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/

April 17, 2018

April 18, 2018

April 19, 2018

April 21, 2018

April 24, 2018



Why a 'Lifesaving' Depression Treatment Didn't Pass Clinical Trials ---

Jensen Comment
This begs the well-known question of whether patients themselves, when given all the known clinical trial outcome facts, should be given more choices than to just be denied this option entirely due to risks some of them are willing to accept.

That study reporting worrisome levels of zinc in tuna? It’s being retracted ---


Humor for April 2018

Kids skip school for Cubs home opener, run into school-missing principal at ballpark ---

Is this 1921 cartoon the first ever meme?

Time Magazine:  Uranus Smells Terrible. There, We Said it ---

Forwarded by Paula

An Irish daughter had not been home for over three years.

Upon her return home, her father yelled at her, "Where have ye been all this time?

Why did ye not write to us? Not even a line! Why didn't ye call? Can ye not understand what ye put yer ol' mother thru?"


The girl, crying, replied, sniff....sniff.... "Dad, I was too embarrassed for I became a prostitute."


Ye what?!! Out of here, ye shameless hussy! Sinner! Ye're a disgrace to this Catholic family, so ye are."


"OK Daddy, as ye wish... I just came back to give Mommy this luxurious fur coat, a cheque for 2 million pounds and the title deed to an eight bedroom mansion. For me little brother Shamus, this solid gold Rolex.

And for ye, Daddy, the sparkling new limited edition convertible Mercedes parked out front plus a life membership to the Limerick Country Club."


She takes a deep breath and continues, "And an invitation for ye all to spend New Year's Eve on board me new yacht in the Caribbean."


"Now what was it ye said ye had become?" her father asked.


The girl, crying again, said, sniff...sniff... "A prostitute Daddy." sniff...sniff.


"Oh! Me goodness! Ye scared me half to death girl! I thought ye said ye had become a PROTESTANT! Come here and give yer ol' Dad a big hug"


Forwarded by Don


Grins and Snickers

I was in the six item express lane at the store quietly fuming.
Completely ignoring the sign, the woman ahead of me had slipped into the check-out line pushing a cart piled high with groceries. Imagine my delight when the cashier beckoned the woman to come forward looked into the cart and asked sweetly, "So which six items would you like to buy?"

Wouldn't it be great if that happened more often?

------------------------------ ------------------------------

Because they had no reservations at a busy restaurant, my elderly neighbor and his wife were told there would be a 45 minute wait for a table.
"Young man, we're both 90 years old," the husband said. "We may not have 45 minutes."
They were seated immediately.

------------------------------ ------------------------

The reason Politicians try so hard to get re-elected is that they would "hate" to have to make a living under the laws they have passed.

------------------------------ ------------------------

All eyes were on the radiant bride as her father escorted her down the aisle. They reached the altar and the waiting groom. The bride kissed her father and placed something in his hand.
The guests in the front pews responded with ripples of laughter. Even the priest smiled broadly.
As her father gave her away in marriage, the bride gave him back his credit card.

------------------------------ ------------------------

Women and cats will do as they please, and men and dogs should relax and get used to the idea.

------------------------------ -----------------------

Three friends from the local congregation were asked, "When you're in your casket, and friends and congregation members are mourning over you, what would you like them to say?"
Artie said, "I would like them to say I was a wonderful husband, a fine spiritual leader, and a great family man." 
Eugene commented, "I would like them to say I was a wonderful teacher and servant of God who made a huge difference in people's lives.." 
Al said, "I'd like them to say, 'Look, he's moving!'"

------------------------------ ------------------------------ 

Smith climbs to the top of  Mt.  Sinai to get close enough to talk to God.

Looking up, he asks the Lord.. "God, what does a million years mean to you?"
The Lord replies, "A minute."
Smith asks, "And what does a million dollars mean to you?"
The Lord replies, "A penny."
Smith asks, "Can I have a penny?"
The Lord replies, "In a minute."

------------------------------ -------------------

A man goes to a shrink and says, "Doctor, my wife is unfaithful to me. Every evening, she goes to Larry's bar and picks up men. In fact, she sleeps with anybody who asks her! I'm going crazy. What do you think I should do?"

"Relax," says the Doctor, "take a deep breath and calm down. Now, tell me, exactly where is Larry's bar?"

------------------------------ -------------------

John was on his deathbed and gasped pitifully, "Give me one last request, dear," he said.

"Of course, John," his wife said softly.
"Six months after I die," John said, "I want you to marry Bob."
"But I thought you hated Bob," she said..
With his last breath John said, "I do!"

------------------------------ --------

A man goes to see the Rabbi. '
"Rabbi, something terrible is happening and I have to talk to you about it."
The Rabbi asked, "What's wrong?"
The man replied, "My wife is going to poison me."
The Rabbi, very surprised by this, asks, "How can that be?"
The man then pleads, "I'm telling you, I'm certain she's going to poison me. What should I do?"
The Rabbi then offers, "Tell you what. Let me talk to her, I'll see what I can find out and I'll let you know."
A week later the Rabbi calls the man and says, "I spoke to your wife on the phone for three hours. You want my advice?
The man said, "Yes" and the Rabbi replied, "Take the poison."


Humor April 2018--- http://faculty.trinity.edu/rjensen/book18q1.htm#Humor0418.htm 

Humor March 2018--- http://faculty.trinity.edu/rjensen/book18q1.htm#Humor0318.htm 

Humor February 2018--- http://faculty.trinity.edu/rjensen/book18q1.htm#Humor0218.htm

Humor January 2018--- http://faculty.trinity.edu/rjensen/book18q1.htm#Humor0118.htm 

Humor December 2017--- http://faculty.trinity.edu/rjensen/book17q4.htm#Humor1217.htm

Humor November 2017--- http://faculty.trinity.edu/rjensen/book17q4.htm#Humor1117.htm

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 August 2017--- http://faculty.trinity.edu/rjensen/book17q3.htm#Humor0817.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