Tidbits on September 14, 2018
Bob Jensen at Trinity University

Wes Lavin Loves to Photograph Fairs and Festivals in Northern New England


Tidbits on September 14, 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

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

Astrophysicist and TED Fellow Burçin Mutlu-Pakdil lets us know in this TED  talk about her team's surprising discovery of a mysterious new galaxy type.---

The 55 worst movies made by iconic directors — from Spielberg to Scorsese ---

Helima Aden Living an American Dream --- https://en.wikipedia.org/wiki/Halima_Aden
Halima Aden made history when she became the first hijab-wearing model on the cover of Vogue. Now she returns to Kenya's Kakuma Refugee Camp (very short video) ---

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 Last Great Moment of Elvis Presley’s Musical Career: Watch His Extraordinary Performance of “Unchained Melody” (1977) ---

See a Full Jimi Hendrix Experience Concert on Restored Footage Thought Lost for 35 Years ---

Hear the Original, Never-Heard Demo of John Lennon’s “Imagine” ---

Dolly Parton’s “Jolene” Slowed Down to 33RPM Sounds Great and Takes on New, Unexpected Meanings ---

Hundreds of Easy Ukulele Songs That All Use the Same 3 Beginner Chords ---

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

NASA Captures the World on Fire ---

The world's largest wind farm was just completed in the Irish Sea — and it's more than twice the size of Manhattan ---
Jensen Comment
We have to question the military vulnerability of such a concentration of power "plants." The vulnerability first comes from vulnerability to of coastal location (think submarines). Also there's the vulnerability of windmills relative to concrete-projected generators. Thirdly its the the concentration that's in danger. For example, many USA towns and cities have their own power plants giving rise to tens of thousands of such plants scattered across the USA. This makes it much more difficult to knock out power in the USA relative to windmills concentrated on the coasts of Denmark, the United Kingdom, and Holland.

Daguerreobase (European history of photography)  --- www.daguerreobase.org/en

Leonardo da Vinci’s Earliest Notebooks Now Digitized and Made Free Online: Explore His Ingenious Drawings, Diagrams, Mirror Writing & More ---

The Leiden Collection (Dutch Art) --- www.theleidencollection.com

See the Expansive Ruins of Pompeii Like You’ve Never Seen Them Before: Through the Eyes of a Drone ---

The Boxwood Project (art minitures craft) --- http://boxwood.ago.ca/

25 Beautiful Photographs of Nature ---

Two decades of the Williams sisters meeting across a tennis net, in photos ---

Unequal Scenes --- https://unequalscenes.com/

Damaged & Defiant (Hurricane Harvey in Houston) --- www.houstonchronicle.com/news/houston-weather/hurricaneharvey/article/Damaged-Defiant-12553084.php

Seeing Science: Photography, Science and Visual Culture --- http://seeingscience.umbc.edu/

Edinburgh's Transport Story --- https://edinuniv.maps.arcgis.com/apps/MapJournal/index.html?appid=74d00c093811481cab1abdcc365402b1

Carnival's Newest Cruise Ship is the Biggest Ever ---

This Bar Harbor luxury resort on Maine's largest island costs up to $2,000 per night and is a gateway to one of the country's most stunning (albeit small) national parks ---
Isn't Bar Harbor a ghost town in the winter?

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

Insta Novels: Bringing Classic Literature to Instagram Stories --- www.nypl.org/blog/2018/08/22/instanovels

Against the Illusion of Separateness: Pablo Neruda’s Beautiful and Humanistic Nobel Prize Acceptance Speech ---

Melville Electronic Library --- https://mel.hofstra.edu/

The Enduring Power of the War Poets ---

How to Download Bob Woodward’s Fear: Trump in the White House as a Free Audiobook ---

Related Content:

Bob Woodward Is Now Teaching an Online Course on Investigative Journalism–a Course for Our Time

Watch Harry Shearer’s Faithful Recreation of Nixon’s Resignation

Bob Woodward: How Investigative Journalism Gets Done


Annotated Books Online --- www.annotatedbooksonline.com

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 September 14, 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

Stanford University Law School study finds conservative professors are ostracized by elite schools ---

There are comparatively few conservative and libertarian law professors on U.S. law school faculties. Why is this? One possible explanation is discrimination based on political orientation. This paper tests this using a model of discrimination based on the work of Nobel Prize-winning economists Gary Becker and Kenneth Arrow in order to measure the “rank gap” — the difference in the ranking of a hiring law school based on one’s political orientation after controlling for other predictors of that ranking (clerkships, publications, the law school one graduated from, etc.). The paper, using matching statistical methods, finds that upon comparing conservative/libertarian law professors hired from 2001-2010 with equally-credentialed liberal law professors, conservatives/libertarians end up, on average, at a law school ranked 12-13 spots lower (i.e., less prestigious). (See pages 36-37.) This rank gap is not uniform, being more moderate with the top 75 schools, non-existent with schools 76-100, and the largest with the lowest-ranked schools. (See page 40.) The paper finds a similar “rank gap” for law professors whose political orientation was unknown or moderate compared to their liberal peers. Thus, while there may be other mechanisms causing the dearth of conservative/libertarian law professors in the legal academy, those who do make it in the door appear to experience discrimination based on political orientation. The paper also discusses the harms that a lack of conservative/libertarian law professors causes. Namely, legal scholarship suffers from an echo chamber; law students, particularly liberal ones, may not sufficiently learn how to make or counter conservative and libertarian arguments; and law and policy is not as strong as it could be without conservative/libertarian critiques and perspectives. (See part I.A, pages 5-11.)

Bob Jensen's threads on bias in academe and the media ---

The Coddling of the American Mind ---

Bob Jensen's Threads on The Coddling of the American Mind ---

September 4, 2018 reply from Neal Hannon

This discussion reminds me of the article Jagdish recently shared 
 Powerful stuff! 

Neal Hannon, WebPro XBRL Consulting

Lee's Summit, Missouri

Students at Cornell University's Samuel Curtis Johnson Graduate School of Management voted for grade nondisclosure, effectively immediately, after years of agitating for a policy similar to those in place at other highly selective M.B.A. programs.---

Jensen Comment
Graduates on Cornell's MBA program are honor bound not to disclose grades until recruiters make them job offers. Presumably Cornell University will provide transcripts without grades revealed for courses, including courses taken on a pass-fail basis.

It's not clear, at least to me, that this will also apply to graduates seeking admission to graduate programs such as Ph.D. programs. This would greatly hurt some applicants such as those with very high grades who don't do as well on GMAT or other Ph.D. program admission criteria.

Of course this begs the question of why assign grades at all. If graduates with low grades can compete equally with graduates with highest grades then what's the incentive to for a student to go through blood, sweat, tears for high grades.

What's especially unfortunate is that some socially disadvantaged students  who really dig in and excel with high gpas can no longer compete with the extroverted smooth talkers who do better in job interviews. Taken to extremes are those borderline Asperger Syndrome students who earn exceptional grades. 
I know about this because I have a grandson who is a straight-A student in his junior year as a computer science major with Asperger Syndrome. After I tell him and his parents about this you can bet he will not be applying for Cornell's MBA program. In fact, I question the legality of this policy under the ADA Act of 1990 ---
Some disabled graduates excel in grades when they do poorly on many of the other criteria for getting jobs.

Come on Cornell MBA students --- Let's party!

Those Phony IRS Scams Threatening to Put You in Jail
New technologies aided a massive phone scam, but investigators turned the tables on the scheme, which allegedly caused ‘hundreds of millions of dollars’ in taxpayer losses ---

Bob Jensen's Fraud Updates ---

Photographs:  The world's largest wind farm was just completed in the Irish Sea — and it's more than twice the size of Manhattan ---
Jensen Comment
We have to question the military vulnerability of such a concentration of power "plants." The vulnerability first comes from vulnerability to of coastal location (think submarines). Also there's the vulnerability of windmills relative to concrete-projected generators. Thirdly its the the concentration that's in danger. For example, many USA towns and cities have their own power plants giving rise to tens of thousands of such plants scattered across the USA. This makes it much more difficult to knock out power in the USA relative to windmills concentrated on the coasts of Denmark, the United Kingdom, and Holland.

How to Mislead With Statistics
How median household income has changed (allegedly very little)

But Much depends on how "household income" is defined
Vox:  Trump’s White House says wages are rising more than liberals think:  The White House is probably right ---

Bloomberg: Here's How America Uses Its Land --- www.bloomberg.com/graphics/2018-us-land-use

Will Trying New Teaching Techniques Tank My Evaluations? ---

Jensen Comment
New teaching techniques often entail flipping the classrooms in some ways that make students have to learn more on their own. What students really want if having knowledge funneled in through their ears so that they can get high grades with minimal efforts. Learning on your own has huge benefits in terms of long-term memory. But doing so increases the amount of effort required from students. A great example is the award-winning BAM case learning experiment conducted at the University of Virginia ---
That experiment entailed having instructors give out virtually no answer across a full year of intermediate accounting. Various indicators point to better long-term memory of course contents due to the BAM. However, the grudging complaints on many teaching evaluations were as follows:  "Everything I learned this course I had to learn by myself."

Are the foot soldiers behind psychology’s replication crisis (reform) saving science — or destroying it? ---

. . .

As you’ve no doubt heard by now, social psychology has had a rough few years. The trouble concerns the replicability crisis, a somewhat antiseptic phrase that refers to the growing realization that often the papers published in peer-reviewed journals — papers with authoritative abstracts and nifty-looking charts — can’t be reproduced. In other words, they don’t work when scientists try them again. If you wanted to pin down the moment when the replication crisis really began, you might decide it was in 2010, when Daryl Bem, a Cornell psychologist, published a paper in The Journal of Personality and Social Psychology that purported to prove that subjects could predict the future. Or maybe it was in 2012, when researchers failed to replicate a much-heralded 1996 study by John Bargh, a Yale psychologist, that claimed to show that reading about old people made subjects walk more slowly.

And it’s only gotten worse. Some of the field’s most exciting and seemingly rock-solid findings now appear sketchy at best. Entire subfields are viewed with suspicion. It’s likely that many, perhaps most, of the studies published in the past couple of decades are flawed. Just last month the Center for Open Science reported that, of 21 social-behavioral-science studies published in Science and Nature between 2010 and 2015, researchers could successfully replicate only 13 of them. Again, that’s Science and Nature, two of the most prestigious scientific journals around.

If you’re a human interested in reliable information about human behavior, that news is probably distressing. If you’re a psychologist who has built a career on what may turn out to be a mirage, it’s genuinely terrifying. The replication crisis often gets discussed in technical terms: p-values, sample sizes, and so on. But for those who have devoted their lives to psychology, the consequences are not theoretical, and the feelings run deep. In 2016, Susan Fiske, a Princeton psychologist, used the phrase "methodological terrorism" to describe those who dissect questionable research online, bypassing the traditional channels of academic discourse (one researcher at SIPS, who asked not to be identified, wore a T-shirt to the conference emblazoned with the words "This Is What a Methodological Terrorist Looks Like"). Fiske wrote that "unmoderated attacks" were leading psychologists to abandon the field and discouraging students from pursuing it in the first place.

Psychologists like Fiske argue that these data-crunching critics, like many of the attendees at SIPS, paint far too dark a portrait of the field. Yes, there are lousy studies that slip through the peer-review net and, sure, methods can always be improved. Science progresses in fits and starts, with inevitable missteps along the way. But they complain that the tactics of the reformers — or terrorists, take your pick — can be gleefully aggressive, that they’re too eager to, well, burn things to the ground. The handful of researchers who make it their mission to unearth and expose examples of psychology’s failings come in for particular scorn. As one tenured professor I spoke with recently put it, "I think they’re human scum."

ames Heathers is a jovial, bearded Australian who loves cats. He is a postdoc at Northeastern University with a Ph.D. in cardiac psychophysiology; when he’s not ranting about subpar research practices on Everything Hertz, the podcast he co-hosts, he’s hunting for connections between emotion and heartbeat variability. He’s been working, along with his fellow data thugs — a term Heathers coined, and one that’s usually (though not always) employed with affection — on something called Sample Parameter Reconstruction via Interactive Techniques, or SPRITE. Basically, SPRITE is a computer program that can be used to see whether survey results, as reported in a paper, appear to have been fabricated. It can do this because results usually follow certain statistical patterns, and people who massage data frequently fail to fake it convincingly. During a SIPS session, Heathers explained SPRITE with typical élan: "Sometimes you push the button and it says, ‘Here’s a forest of lunatic garbage.’ "

. . .

As Barrett sees it, some of what the data thugs do "borders on harassment." The prime example is that of Amy Cuddy, whose power-pose study was the basis for a TED talk that’s been viewed more than 48 million times and led to a best-selling book, Presence (Little, Brown & Company, 2015). The 2010 study has failed to replicate, and the first author, Dana Carney, a psychologist at Berkeley, no longer believes in the effect. The power-pose study is held up as an example of psychology at its most frivolous and unreliable. Cuddy, though, has not renounced the research and has likened her treatment to bullying. She recently tweeted: "People who want to destroy often do so with greater passion and energy and time than people who want to build." Some psychologists, including Barrett, see in the ferocity of that criticism an element of sexism. It’s true that the data thugs tend to be, but are not exclusively, male — though if you tick off the names of high-profile social psychologists whose work has been put through the replication ringer, that list has lots of men on it, too. Barrett thinks the tactics of the data thugs aren’t creating an atmosphere for progress in the field. "It’s a hard enough life to be a scientist," she says. "If we want our best and brightest to be scientists, this is not the way to do it."

Richard Nisbett agrees. Nisbett has been a major figure in psychology since the 1970s. He’s co-director of the Culture and Cognition program at the University of Michigan at Ann Arbor, author of books like Mindware: Tools for Smart Thinking (Farrar, Straus, and Giroux, 2015), and a slew of influential studies. Malcolm Gladwell called him "the most influential thinker in my life." Nisbett has been calculating effect sizes since before most of those in the replication movement were born.

And he’s a skeptic of this new generation of skeptics. For starters, Nisbett doesn’t think direct replications are efficient or sensible; instead he favors so-called conceptual replication, which is more or less taking someone else’s interesting result and putting your own spin on it. Too much navel-gazing, according to Nisbett, hampers professional development. "I’m alarmed at younger people wasting time and their careers," he says. He thinks that Nosek’s ballyhooed finding that most psychology experiments didn’t replicate did enormous damage to the reputation of the field, and that its leaders were themselves guilty of methodological problems. And he’s annoyed that it’s led to the belief that social psychology is riddled with errors. How do they know that?, Nisbett asks, dropping in an expletive for emphasis.

Simine Vazire has heard that argument before. Vazire, an associate professor of psychology at the University of California at Davis, and one of the SIPS organizers, regularly finds herself in meetings where no one shares her sense of urgency about the replication crisis. "They think the status quo is fine, and we can make tweaks," she says. "I’m often the only person in the room who thinks there’s a big problem."

It’s not that the researchers won’t acknowledge the need for improvement. Who’s against progress? But when she pushes them on what that means, the division becomes apparent. They push back on reforms like data transparency (sharing your data freely with other researchers, so they can check your work) or preregistration (saying publicly what you’re trying to discover in your experiment before you try to discover it). That’s not the way it’s normally been done. Psychologists tend to keep their data secret, arguing that it’s proprietary or that revealing it would endanger subjects’ anonymity. But not showing your work makes it easier to fudge what you found. Plus the freedom to alter your hypothesis is what leads to so-called p-hacking, which is shorthand for when a researcher goes searching for patterns in statistical noise.

Continued in article

"Replication Crisis in Psychology Research Turns Ugly and Odd," by Tom Bartlett, Chronicle of Higher Education, June 23, 2014 ---

In a blog post published last week, Timothy D. Wilson, a professor of psychology at the University of Virginia and the author of The Surprising New Science of Psychological Change "thatdeclared that "the field has become preoccupied with prevention and error detection—negative psychology—at the expense of exploration and discovery." The evidence that psychology is beset with false positives is weak, according to Mr. Wilson, and he pointed instead to the danger of inept replications that serve only to damage "the reputation of the original researcher and the progression of science." While he called for finding common ground, Mr. Wilson pretty firmly sided with those who fear that psychology’s growing replication movement, which aims to challenge what some critics see as a tsunami of suspicious science, is more destructive than corrective.

Continued in article


The Stanford Prison Experiment lasted just six days, and it took place 47 years ago. But it has shaped our fundamental understanding of human nature. Now many in the field are wondering: Should it have?
Sometimes it takes decades for awareness of flaws in popular research studies to come to light

Jensen Comment
In academic accountancy the editors have a policy that if the article has equations (most often multiple regression equations)  it does not need to be replicated. Fortunately this does not matter much in the profession since practitioners tend to ignore academic articles with equations ---
Sometimes it takes decades for awareness of flaws in popular research studies to come to light. For example, for decades accounting empiricists based their regression models on the Capital Asset Pricing Model (CAPM) and the Efficient Market Hypothesis (EMH) as if the underlying bases for these without truly examining how flaws in these foundations of capital market research. In fact, the untested assumptions heavily destroyed robustness of the research, robustness that went unchallenged and still often goes unchallenged. Even now as p-tests in statistical inference testing are being challenged in science our accounting research journal editors and referees seem oblivious to the limitations of p-test outcomes.

For example on the AECM listserv I called attention to the following discovery in an empirical accounting research study:

"Finally, we predict and find lower EPS forecast accuracy for U.K. firms when reporting under the full fair value model of IFRS, in which unrealized fair value gains and losses are included in net income."

"The Effect of Fair Value versus Historical Cost Reporting Model on Analyst Forecast Accuracy," by Lihong Liang and Edward J. Riedl,  The Accounting Review (TAR),: May 2014, Vol. 89, No. 3, pp. 1151-1177 ---
  (Not Free)


Accounting Review readers will have to accept the above finding as truth since TAR will not encourage or publish a replication study of that finding or even publish a commentary about that finding. This is wrong in our Academy.

Bedtime Math --- http://bedtimemath.org/

Jensen Comment
Children (or parents) might get to sleep faster with Bedtime Accounting. In truth, financial literacy topics might help them avoid troubles later in life.

Google Spent 2 Years Studying 180 Teams. The Most Successful Ones Shared These 5 Traits ---

Jensen Comment
Nobel Prize winners and other famous researchers are sometimes lacking in some of these traits. In almost all cases the leading trait is incessant drive that almost qualifies as a necessary condition if not a sufficient condition. These winners sometimes do not score high in co-operation or cordiality. Some are quite paranoid.

Exhibit A is the Nobel Memorial Prize in Economics winner named John Nash ---

My point here is that Google should probably have criteria for both team building and for allowing some odd ball geniuses to work on their own. I suspect this is the case in most technology firms and in most universities.

I've also experienced oddballs in academe. Exhibit B is a professor (not in my department) who was known as the possibly least collegial professor on campus. I personally think he had strange type of Asperger Syndrome. He would never make eye contact or share a greeting in chance encounters. He never socialized even with members of his department. And yet he was totally different with his students both in class and in his lab/office. Purportedly he was brilliant in his subject matter, but barely published enough to attain tenure (but not a full professorship). It would have been an outrage to deprive the fortunate students to have him as a teacher.

My point here is that it's very hard to profile what it takes to be "most successful." What I've personally learned is that among professors you can learn rather quickly the ones that will be winners. Those mediocre teachers who have miserable publication records are likely never to become heroes on the campus. The ones that became heroes in some respects were not always the people I admired the most because of their egos, snobbery, lack of team spirit, or whatever. But the heroes do one or more things exceptionally well. The ones I preferred to socialize with were often not my heroes in academics. It was sometimes just easy or fun to be around my humble non-heroes.

Sunk Costs:  Disgraceful Burning of Unsold Inventory

Jensen Comment
In San Antonio where I wore a suit to work almost every day, I wore first-rate suits that usually sold new in the range of $200-$800. However, I never paid more than $100 plus alteration fees by shopping a a store specializing in first-rate pre-owned men's clothing. Often the suits were first owned by guys that died. I'm most grateful that the widows brought them into this store rather than chucking them in the trash.

Up here one just about our closest friends manage a thrift store for their church. We give them a lot of clothing, especially shirts, dresses, and sweathers. Our friends request no suits or "fancy stuff." Demand depends on the clientele. Even if one of their customers wanted one of my old suits (an unlikely customer) that customer probably could not afford to have it altered. When I retired I sold most of my suits back to the store where I bought them in San Antonio. However, if they showed the least bit of wear or fading the store did not want them.

Slate:  Does a College's Enrollment Fall When Students Protest En Masse? ---

Jensen Comment
The date of the above article is September 12, 2017. In 2018 the situation a the University of Missouri improved while enrollments plunged even further at Evergreen State College. In the past Evergreen enrolled nearly 1,000 first-year students, but in 2018 that number shrank to about 300 in this relatively low-cost, state-supported college.

It's very hard to isolate causes for the decline at Evergreen, because Evergreen is a radically non-traditional type of college that lacks popular career building majors ---

Evergreen is unique[23] in that undergraduate students select one 16-credit program for the entire quarter rather than multiple courses. Full-time programs will encompass a quarter's worth of work in everything related to that program concentration, by up to three professors. There are no "majors": students have the freedom to choose what program to enroll in each quarter for the entire duration of their undergraduate education, and are never required to follow a specific set of programs. Evergreen is on the "quarter" system, with programs lasting one, two, or three quarters. Three quarter programs are generally September through June.

At the end of the program the professor writes a one-page report ("Evaluation") about the student's activity in the class rather than a letter grade, and has an end-of-program Evaluation conference with each student. The professor also determines how many credits should be awarded to the student, and students can lose credit.

In order to obtain a Bachelor of Arts, a student must complete 180 (quarter) credits.

In order to obtain a Bachelor of Science, a student must complete 180 credits, 72 of which need to be in science, with 48 of those noted as upper division. This requirement can be satisfied by one year of upper-division science.

Evergreen's Evening and Weekend Studies Program makes it possible for students who cannot attend full-time, day classes to get a Bachelor of Arts degree by attending on a part-time basis through night and weekend interdisciplinary programs.

How a Famous Academic Job-Market Study Got It All Wrong — and Why It Still Matters ---

"Unless preventive steps are taken soon," the 1989 story began, "American colleges and universities face a major shortage of faculty members starting in the next several years, according to the most comprehensive study ever conducted of the academic job market."

The study projected a cascade of openings for secure academic jobs in the years ahead, even in the humanities — especially in the humanities. There, just over the hill, lies

That was the takeaway message, intended or not, of the book co-written by William G. Bowen, the former Princeton University president and legendary academic who at the time headed the Andrew W. Mellon Foundation. Prospects for Faculty in the Arts and Sciences — "The Bowen Report" as it became known — landed like manna from heaven on legions of dispirited academics and doctoral students who were hungry for jobs.

. . .

Why did these projections get it so wrong?

Sustaining the College Business Model

Several sea changes were already underway. The public disinvestment in higher education had begun, but it wasn’t clear at the time how steeply the support would drop. While states still provided most public university revenue in the late 1980s, that funding collapsed over the 25-year period from 1987 to 2012 — the same period Bowen’s report made projections for. The share of the University of Illinois at Chicago’s budget that came from the state, for example, cratered from 53 percent to 17 percent. Thirty-percentage-point drops were common.

This was alien to Bowen’s personal experience. He earned his Ph.D. from an elite private college during higher education’s great expansion. The idea that America would shirk from supporting its colleges and universities may have been hard for Bowen to accept. As he wrote idealistically in his report, "A widely shared dedication to higher education is special to this country."

Bowen expected an influx of undergraduates into colleges to naturally cause them to hire more professors to handle the teaching load. He was partly right. Colleges needed to hire more teachers. And they did. But they used cheaper labor.

Since the Bowen study, colleges have increasingly replaced tenure-track jobs with contingent jobs — adjuncts, visiting professors, graduate students, and anyone else they didn’t have to pay a tenure-track salary and benefits. In 1989, full-time tenured or tenure-track professors accounted for 39 percent of the academic labor force. In 2011, they accounted for 23 percent, according to an analysis of federal data by the American Association of University Professors.

Bowen told an interviewer in 2014 that he pegged the failure of his projection on the adjunctification of higher education, saying he "just didn’t anticipate" the "incredible increase in the number of non-tenure-track faculty. We’re all still learning how significant this shift really is."

Meanwhile, Bowen was aware that laws mandating retirement at age 70 would lose effect in 1994, but he and so many others didn’t foresee something that in hindsight seems so obvious: Being a tenured professor is a great gig, and people don’t want to leave it if they don’t have to.

Continued in article

Jensen Comment
The article does not mention that there was also an external impact on curricula, class size, and academic standards. Disciplines before the 1980s could justify faculty slots based upon number of majors in departments. As the numbers of majors dropped in many departments, especially in humanities, the turf wars showed up in changes to the curricula. Departments that could no longer justify faculty slots with student majors shifted to justifying faculty slots with credit hours. Harvard led the way by changing the general education curriculum from a limited number of required courses to a smorgasbord of elective courses in the general education undergraduate curriculum. Many distinguished professors in graduate studies saved their jobs by teaching first-year undergraduates.

Colleges lowered admission standards to lure more students and increase diversity. Professors now teaching general education courses found themselves reduced further to teaching high school remedial courses or watering down their course to cover more remedial needs. Financially-strapped colleges saved on faculty budgets by creating fewer sections of constantly increasing size, sometimes lecture courses with hundreds or even thousands of students. Term paper requirements and essay examinations were replaced by multiple-choice examinations.

We might justify in good conscience justify expanding the general education curriculum with a lot more choices. But we cannot justify luring students into courses and majors with the disgrace of grade inflation ---

Wow! European science funders ban grantees from publishing in paywalled journals ---

Jensen Comment
This would really, really be a big thing if universities that fund research jump on the bandwagon.

NYT:  The Empty Storefronts of New York ---

Many Students Get What They Pay For
Reports: Free College Programs Don't Benefit Low-Income Students ---

Jensen Copy
I think the huge exceptions are thousands of free MOOCs from prestigious universities. For really talented and motivated learners this may the greatest online education happening ever.

Exhibit A is the nobody from Tibet who excelled in MIT's MOOCs so much that he's now an on-campus Ph.D. student at MIT

Bob Jensen's threads on MOOCs ---

Forum for Responsible Research Metrics ---

Several initiatives exist that can support universities keen to improve their research quality and culture. The Forum for Responsible Research Metrics promotes the better use of metrics, for example in recruitment and promotion procedures

Continued in article

The Guardian:  Why are so many YouTubers finding themselves stressed, lonely and exhausted? ---

Jensen Comment
I hesitate to say that this is also a problem for bloggers, but most of the faculty bloggers in accountancy dropped out or greatly slowed down, including some of my favorites like The Grumpy Old Accountants, Accounting Education News, Accountinator, Accounting Cycle, Building Business Value, FraudBytes (nothing for nine months), MyEMBA, Pondering the Classroom, RandomThoughts (nothing in nine months), Really Engaging Accounting, Stephen Lynn's Blog, Stategic Management Accounting, Teaching Managerial Accounting, The Professor's Perspective, The Summa, The TaxDoc Spot, The Trite's E-Business Blog (Jerry still has a Zorba blog), The Accounting Coach, The XBRL Canada Blog, Thinking Outside the Box, Tic Marks, Análise de Balanço, Globaliconta, Ideias Contábeis, and Professor Lopes de Sá. The Accounting Onion is temporarily out of action, but it will probably return when Tom has fewer irons in the fire.

I suspect virtually every other academic discipline had short-lived blogs by faculty who burned out of blogging or ceased blogging for whatever reasons.

The AECM Listserv is a unique forum where accounting educators (and others) enter into debates as well as add news items. Many of the most active contributors, however, have dropped out such that there are many lurkers and only a few actives. I miss some of the former actives who liked to needle me and egg me on. I also miss some genuine experts who broadened my understanding of the world (like David Fordham) and some who were outrageous (like David Albrecht).

What is really disappointing to me is that I can't think of an accounting educator from a prestigious university who blogs. Accountics scientists rarely stick their heads out of the ground. If I'm missing somebody here please let me know! They sometimes contribute working papers to SSRN, but the SSRN has a wall preventing interactive exchanges with authors. It's like they don't want to be bothered by readers.

I really, really miss the Grumpy Old Accountants because they adopted the Abe Briloff (Barrons) style of criticizing published financial statements. I also miss Accounting Education News that kept me up to date on happenings on the other side of the pond.

The Wall Street Journal Ranks the Top USA Colleges ---

Jensen Comment
Years ago the WSJ differed from other media outlets that ranked colleges by focusing more on opinions of recruiters that hired graduates. Recruiters sometimes sought out the "best buys" in the sense of finding respected colleges whose graduates were somewhat easier to hire with somewhat lesser deals than it takes to get a Harvard MBA graduate. This appears to no longer be the case, although the WSJ is somewhat vague about what sets its rankings apart.  It appears that "value for the money" is a major criterion. This leads to some bias toward state-supported universities, but not entirely with Harvard and Stanford in the Top 10 in terms of Value for the Money. The small Barea College (Christian in heritage)  takes top honors on this criterion --- where students work to get free tuition, room, and board to supplement their scholarships. The accounting program appears to be unique in that, with four-credit courses, students can complete the program in virtually eight semesters. Most universities have three credit courses and take five or more years to complete the 150-credit requirement to sit for the CPA exam ---

R --- https://en.wikipedia.org/wiki/R_(programming_language)

Which numerical computing language is best: Julia, MATLAB, Python or R?

What Your Function Keys Do in Microsoft Word ---

California candidate for Governor promises free health care for all illegal immigrants in latest push for financial suicide and collapse ---

Jensen Comment
There are not many magnets better for luring illegal immigrants to go to California. Even those that cross into Florida, Texas, and Arizona will head strait to California if someone in the family has a serious medical condition (think a need for dialysis three times a week, need for new hips, severe need for very, very costly insulin, or need for an organ transplant).

This is one of those humanitarian examples that spells financial disaster one state as long as every state does not offer the same costly benefits. Costly benefits are probably the main reason Finland and Denmark firmly resisted taking in masses of new immigrants on the same scale as Germany and Sweden. Now of course all of Europe is sending new immigrants back to home countries or to countries that will take them for money.

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

FTC Shuts Down Scam Military (Recruiting) Websites ---

Applications Drop at (some prestigious)  M.B.A. Programs in 2018 ---

Jensen Comment
This may be partly due to the hot economy. Some students who went to prestigious MBA programs in bad times when unemployment was high find that they can get suitable starting jobs these days without having to invest the time and money in a MBA program. I'm thinking about such students as economics majors graduating from Rice University, engineers graduating from the University of Texas, and finance majors graduating from Cornell.

California advances an ambitious climate policy that should be a model for the world (unrealistic and dangerous dream)---

Jensen Comment
There are some sobering facts that go along with this new law. California is a leader in solar energy (including requiring solar panels on all new roofs in the state), but lags way behind the east coast and Europe in the installation of wind power, especially along the very long coastline. Europe is especially advanced in the installation of coastal windmills where wind is quite reliable even at night when solar panels stop producing electricity.

The stunningly lopsided growth of US wind power, in 4 maps ---
Jensen Question
While some European nations are now heavily dotted with coastal wind turbines (think Denmark and Holland) why is the West  Coast of the USA so reluctant to utilize wind power?

Another sobering fact at the moment is that grid batteries will not provide enough cost-effective and low-pollution backup for the state of California.

Affordable solar backup batteries are here for home use, but there are enormous unsolved problems for backing up an entire renewable solar grid for industrial use. If the entire USA depended on the cost of lithium and other battery materials (think cobalt) would soar through the roof. Another thing is that natural gas and other carbon sources of power will price adjust such that California's new law will be cost ineffective for a very, very long time until there are cheaper sources than solar (with backup). This will make the entire state of California noncompetitive for industry location as long as other states offer much cheaper grid power. California can start kissing its economy goodbye when extremely expensive power is added to extremely expensive state taxation.

California's new climate policy, if adopted by all 50 states, would make the USA extremely vulnerable to unpredictable oligopolies supplying necessary materials like cobalt and lithium? Do we want the USA economy to be almost entirely dependent upon China, Latin America, and South American oligopolies?

MIT:  Why We Don’t Have Battery Breakthroughs ---

The new "climate policy law" ignores the fact that battery production and recycling are not climate friendly
The Myth of Clean Solar/Battery Energy
Energy storage has a dirty secret. The way it’s typically used in the US today, it enables more fossil-fueled energy and higher carbon emissions. Emissions are higher today than they would have been if no storage had ever been deployed in the US ---

Economies of Scale --- https://en.wikipedia.org/wiki/Economies_of_scale
I don't think the new climate policy in California adequately recognizes economies of scale in where carbon-based fuels (think gasoline for cars and trucks, diesel fuel for heavy construction and farming machinery, etc.) are still much more cost-effective than electric-powered vehicles and other machinery. The present carbon-fuel grid (think natural gas power plants) helps hold down the cost of gasoline and diesel fuel due to economies-of-scale in refineries and the economic law of supply and demand pricing. If you greatly reduce the demand for carbon fuels in power plants it's inevitable that the cost of gasoline and diesel fuel will soar. Heavy equipment users such as farmers and road builders may not be so happy to say nothing of those tourists arriving in California from Texas in their gasoline-powered cars and motor homes.

At the moment the new "ambitious climate policy" of California is a pipe dream entirely dependent upon hoped-for research breakthroughs.
Naive "scholars" will think that long-term policy can always be changed if and when it's deemed too ambitions. But it won't be cheap to rebuild California's oil refineries that were destroyed too soon by this renewal-energy dependent policy. I'm a little surprised at Governor Brown's signing of this law. Until now he's been somewhat protective of oil refineries in California.

MIT:  California Made a 62% Bad Mistake When Requiring 100% Renewables

How California could affordably reach 100 percent clean electricity

MIT researchers have found that depending on solar and wind without “firm low-carbon resources” would be extremely expensive.

Last week… California lawmakers
passed a bill requiring 100 percent of the state’s electricity to come from carbon-free sources by the end of 2045, and the historic bill is on its way to the governor’s desk.

Bettering the odds: The portfolio of technologies employed in pursuit of such policies could radically alter the costs—and odds—of reaching the end goal. A new paper by MIT researchers concludes that building out a substantial level of resources like nuclear power or natural-gas plants that capture carbon dioxide—rather than relying exclusively on renewable resources backed up with batteries—could cut electricity costs by as much as 62 percent.

Why? The sun doesn’t always shine and the wind doesn’t always blow. As our own James Temple writes, as these variable sources become a growing portion of the grid, vast amounts of energy storage and renewable generation are needed to balance out supply and demand. That gets expensive.

Richard Feynman --- https://en.wikipedia.org/wiki/Richard_Feynman

MIT Students Solve the Spaghetti Breaking Mystery That Stumped Richard Feynman ---

Get Ready to Read! (aids for disabled learners) --- www.getreadytoread.org

Disability History Museum --- http://www.disabilitymuseum.org

Secular Stagnation Theory --- https://en.wikipedia.org/wiki/Secular_stagnation_theory

Don’t Get Into a Knife Fight with Larry Summers ---
Larry Summers is not happy with Joseph Stiglitz’s piece The Myth of Secular Stagnation

The Great Debate Over Drill-Based Math Instruction ---

Jensen Comment
I think everything I learned in high school and undergraduate math was learned by drill. My A grades were forced out with sweat and fear. I avoided math until there was no choice in my PhD curriculum. By then I was older and math seemed to come a lot easier. I amazed myself by opting for elective advanced math, statistics, and operations mathematics courses. I still worked all of the end-of-chapter problems in the textbooks, but I seemed to reason better as an older graduate student. I became less-reliant on drill  I even taught some operations research mathematical programming courses after graduation --- until I learned that accounting professors were more in demand at higher salaries. For complicated reasons to this day accounting professors have always been in very short supply relative to demand. Maybe the complicated tax law and accounting standards are partly to blame.

September 2, 2018 reply from Jagdish Gangolly


1. The great mathematician/philosopher Alfred North Whitehead once on=bserved, "Civilization advances by extending the number of important operations which we can perform without thinking of them." Inasmuch as drill makes it possible, it is unavoidable in mathematics.Competency and imagination are two things needed for creativity. Unless one is a prodigy I doubt most school and undergraduate mathematics education can be much more than drill.

2. Mathematics is a field where every race,  culture, and gender has contributed. Some of the great mathematicians have been black (my two favourites are David Blackwell and AT Bharucha Reid), and women (Emmy Noether, Maryam Mirzakhani),...It is also a field for the young and the best known prize, the Fields Medal is awarded every four years to the great mathematicians below 40. However, many greats have contributed to the field in oild age; Gauss proved the Theorema Egregium (Gaussian  curvature of a surface does not change if one bends the surface without stretching it. see https://en.wikipedia.org/wiki/Theorema_Egregium) in differential geometry when he was in his fifties, and Weierstrauss proved his approximation theorem when he was 70.

Almost all of my school and undergraduate education in mathematics was drill, and I am thankful for it. However, that did not mean there was no place for creativity and imagination, as any one who has studied basic number theory, topology, or just about any area knows. The textbooks are written in mathematics with great thought. When I was an undergraduate, it was a saying amongst us that you have not understood probability unless you are able to do most problems in Feller's two volumes without looking at the solutions.

As I understand it, one of the problems with American mathematics education is that it emphasizes "creativity" and "imagination" over drill. The best among us survive it and contribute greatly to the field, but the mediocre among us do not.



Jagdish S. Gangolly
Department of Informatics
College Engineering & Applied Sciences
State University of New York at Albany
1400 Washington Ave Albany, NY 12222
Phone: 518-956-8251, Fax: 518-956-8247

Francis Fukuyama's dalliance with deconstruction. He studied with de Man, Derrida, and Barthes. Any memories? "I decided it was total bullshit" ---

Enormous amounts of food are wasted during manufacturing – here's where it occur

Jensen Comment
This may be a cost that accountants are ignoring by looking at llocated incurred costs rather than opportunity values.

Technology hasn’t killed public libraries – it’s inspired them to transform and stay relevant ---

An admissions officer tells us the most wrongheaded things applicants try. And Michael Lewis has the incredible story of how a stolen library book got one man — Emir Kamenica — into his dream school ---

Bob Jensen's Threads on Students Who Plagiarize or Otherwise Cheat ---

Bob Jensen's Fraud Updates ---

Understanding Excel's misunderstood 'Format as Table' icon ---

What Does Fluency Without Understanding Look Like? ---

In the wake of Barbara Oakley’s op-ed in the New York Times arguing that we overemphasize conceptual understanding in math class, it’s become clear to me that our national conversation about math instruction is missing at least one crucial element: nobody knows what anybody means by “conceptual understanding.”

For example, in a blog comment here, Oakley compares conceptual understanding to knowing the definition of a word in a foreign language. Also, Oakley frequently cites a study by Paul Morgan that attempts to discredit conceptual understanding by linking it to “movement and music” (p. 186) in math class.

These are people publishing their thoughts about math education in national publications and tier-one research journals. Yet you’d struggle to find a single math education researcher who’d agree with either of their characterizations of one of the most important strands of mathematical proficiency.

Here are two useful steps forward.

First, Adding It Up is old enough to vote. It was published by the National Research Council. It’s free. You have no excuse not to read its brief chapter on procedural fluency. Then critique that definition.

Conceptual understanding refers to an integrated and functional grasp of mathematical ideas. Students with conceptual understanding know more than isolated facts and methods. They understand why a mathematical idea is important and the kinds of contexts in which is it useful. They have organized their knowledge into a coherent whole, which enables them to learn new ideas by connecting those ideas to what they already know. Conceptual understanding also supports retention. Because facts and methods learned with understanding are connected, they are easier to remember and use, and they can be reconstructed when forgotten. (pp. 118-119.)

If you’re going to engage with the ideas of a complex field, engage with its best. That’s good practice for all of us and it’s especially good practice for people who are commenting from outside the field like Oakley (trained in engineering) and Morgan (trained in education policy).

Second, math education professionals need to continually articulate a precise and practical definition of “conceptual understanding.” In conversations with people in my field, I find the term tossed around so casually so often that everyone in the conversation assumes a convergent understanding when I get the sense we’re all picturing it rather differently.

To that end, I think it would be especially helpful to compile examples of fluency without understanding. Here are three and I’d love to add more from your contributions on Twitter and in the comments.

A student who has procedural fluency but lacks conceptual understanding …

This is what worries the people in one part of this discussion. Not that students wouldn’t experience delirious fun in every minute of math class but that they’d become mathematical zombies, plodding functionally through procedures with no sense of what’s even one degree outside their immediate field of vision.

Please offer other examples in the comments from your area of content expertise and I’ll add them to the post.

Continued in article

Jensen Comment
Decades ago the intellectualism and debates of Philosophy of Science were the rage in academe.
Most everybody was interested except the scientists in the labs who just went on with their research as if the Philosophy of Science really did not matter much. The field today has fallen greatly from favor except perhaps in some specialties. Many of the Philosophy of Science courses were dropped from curricula.

Thomas Kuhn --- https://en.wikipedia.org/wiki/Thomas_Kuhn

Errol Morris --- https://en.wikipedia.org/wiki/Errol_Morris

Thomas Kuhn Threw an Ashtray at Errol Morris ---

. . .

The Structure of Scientific Revolutions is one of the most influential academic books ever written—not just in the history of science, but in how we talk about truth and knowledge and reality.

Yes, it became overwhelmingly popular, but as a friend of mine once said to me, “So did pet rocks.”

Kuhn’s popular because of his phrase, “the paradigm shift.” The idea, roughly, is that Einstein came along and displaced Newton. He superseded the old view about the universe and now Newtonians couldn’t talk with Einstein’s people because they had two fundamentally different versions of reality.

And this is nonsense because of course scientists talk to each other all the time. We are endlessly changing the nature of science without losing our ability to communicate with each other about it. It’s inconceivable to me that Newton and Einstein, if they had the opportunity to get together and carry on a conversation, would have stared at each other in kind of mute incomprehension. Yeah, they would have had to discuss this and that, they would have argued about various, sundry things. But to say that they could not communicate about science and about the nature of the physical world is nonsense.

Two hundred years ago, 99 percent of human idiocy went unrecorded. Now we have the Internet.

So Kuhn’s idea, correct me if I’m wrong, is that to some degree we’re always trapped inside of our own biases, our own theories. We can’t see beyond the paradigm. And this stays on until a new paradigm comes along and then our view becomes outdated.

Yep. That is such a concise statement. I applaud your concision.

And that idea, to you, is not just wrong, it’s morally wrong?

I would turn it around. It’s morally wrong and it’s also just wrong. There is the idea, “Do we have access to the world around us, or are we just trapped inside of our own heads?” You know, I have this ball of neurological protoplasm inside my skull, cerebrating, and what would make you think that this would give me access to the world around me? But there’s another, powerful intuition: As limited as we are, as confused as we are, we can still search for truth, and we can come to a deeper understanding of ourselves and the world around us.

Continued in article


How slot machines work – and why you should think twice before playing them ---

Jensen Comment
I can say with complete confidence that repeatedly putting lots of money into slot machines is a very stupid thing to do.

Putting small amounts of money into slot machines purely for entertainment may be a rational choice. My cousin's 80+ year old mother-in-law (Mildred) in Iowa used to board a bus once a week for what was called Jackpot Junction. She enjoyed the laughs and fellowship with the other older women on the bus. She also enjoyed the lights and excitement of the casino. She could well afford the $100 average per week she lost over the course of each year she had left in her life.

When I used to pass through a Nevada airport I really didn't miss the $30 or less that I lost on jackpot machines with over $1 million possible payout. I did not expect to win, but that $30 bought me a dream like $1 per week in a lottery buys me a dream that I can afford.

I don't think Mildred and I were being stupid. On the other hand, my San Antonio bridge club members who went to Nevada (usually Elko) a couple of times a month and lost $10,000+ each year playing poker machines were probably being stupid. Sometimes they gleefully  returned home with thousands in winnings, but these winnings and more were eventually dropped back into the casinos during later visits. If they had not lost so much each year in Nevada we could've played bridge for higher stakes in San Antonio. But then playing high-stakes bridge is not conducive to long-term friendships --- and our close friendships were indeed very long-term because the bridge stakes where so cheap.

Many students aren't aware of the variety of opportunities that come with an accounting degree and a CPA credential ---

Unprepared:  A Generation of Americans Is Entering Old Age the Least Prepared in Decades ---

Low incomes, paltry savings, high debt burdens, failed insurance—the U.S. is upending decades of progress in securing life’s final chapter

Americans are reaching retirement age in worse financial shape than the prior generation, for the first time since Harry Truman was president.

This cohort should be on the cusp of their golden years. Instead, their median incomes including Social Security and retirement-fund receipts haven’t risen in years, after having increased steadily from the 1950s.

They have high average debt, are often paying off children’s educations and are dipping into savings to care for aging parents. Their paltry 401(k) retirement funds will bring in a median income of under $8,000 a year for a household of two.


In total, more than 40% of households headed by people aged 55 through 70 lack sufficient resources to maintain their living standard in retirement, a Wall Street Journal analysis concluded. That is around 15 million American households. (Be the first to read the latest installments in our coverage of the coming retirement crisis. Subscribe by email.)

Things are likely to get worse for a broader swath of America. New census data released this week shows the surge of aging boomers is leaving the country with fewer young workers to support the elderly.

Individuals will find themselves staying on the job past 70 or taking menial jobs as senior citizens. They’ll have to rely more on children for funding, pressuring younger generations, too.

Companies, while benefiting from older workers’ experience, also have to grapple with employees who delay retirement, which means they’ll be footing the costs of a less healthy workforce and retraining older workers.

And for the nation, the retirement shortfall portends a drain on public resources, especially if seniors reduce taxable spending and officials decide to cover additional public-assistance costs for older Americans who can’t make ends meet.

Continued in article

NYT Editorial:  Fixing (Unsustainable) Medicare
But this won't fix the other burdens of nearly half the senior population unprepared to pay for the other living costs in their advanced years. The fact is that the USA cannot afford Medicare for the aged let along price tag of $30-50 trillion of Medicare for All (where the ultimate price depends upon adding long-term care and all medication expenses to Medicare for All proposed by Bernie Sanders). Keep in mind that the discretionary USA Federal Budget is now only $1.2 trillion for everything and some states are on the verge of bankruptcy due to unfunded pensions and Medicaid. There was a time when children took on the responsibility for caring for their aging parents and disabled siblings. The millennial generation wants to pass the entire burden on to our struggling state and local governments.

A report on people who attended for-profit colleges in Florida in the past decade concluded that the education they received was superficial and not worth the amount of debt they accumulated ---
Click Here

What proportion of CEOs of leading corporations have humanities degrees (only)? ---

Seven  of the coolest gadgets announced at Europe's biggest tech show of 2018 ---

From the physics journal PhysOrg:  15 Incredibly Genius Gadgets That’ll Make Your Life Easier in 2018 ---

Bob Jensen's threads on gadgets ---

Everything that's wrong with the computers and laptops that Apple sells ---

Apple says some iPhone 8 devices have a manufacturing defect and will fix them for free — here's how to see if you're affected ---

What the last Blockbuster has that Netflix doesn’t  ---

Jensen Comment
I keep asking myself why there's only one Blockbuster store left in the USA? I used to rent a lot of movies from Blockbuster and enjoyed browsing in the store like I enjoy browsing in library stacks. There's a sort of random surprise about it. But my favorite movies are usually those produced by BBC, and I found those were almost never available in Blockbuster stores and often have waiting times on NetFlix. Finally, I resorted to buying the boxed sets from Amazon are relatively low prices. I don't usually buy individual movies that way, but I do buy series that way such as the Touch of Frost Series, Foyle's War series, and Prime Suspect series. It's also a bit easier to find what I want on the Acorn subscription service.

My point here is that browsing in stores can be fun is probably even more fun for your young children. Blockbuster is good for children because they usually tolerate junky movies more than you tolerate junk. The best movies you want have already been checked out. My point here is that I think there's a business reason there are no more Blockbuster stores in your town; or Radio Shack Stores.

The problem is that those stores so often did not have what you really wanted after you took the time and trouble to shop in those stores. It's so much more likely that an online vendor will have just what you want (brand, size, color, title, etc.) with quick and free shipping and an easy return policy. That's why the physical stores are disappearing --- it has mostly to do with inventory on hand. Amazon is great! NetFlix is so-so with respect to inventory (unless the movie is available for streaming).

Accountants are paid more in what USA cities (largely due to living costs being higher and some other factors)?
In most of these instances new recruits may have to team up in order to afford housing? When children arrive many seek transfers to where housing is cheaper or move outward for very long commutes.

The United States Department of Justice said in a court filing Thursday morning that Harvard’s race-conscious admissions policies inflict “unlawful racial discrimination” against Asian American applicants.“

When it comes to retracting papers by the world’s most prolific scientific fraudsters, journals have room for improvement ---

Plagiarists or innovators? The Led Zeppelin paradox endures ---

UConn prof “recklessly” used false data in NIH grant applications, says Federal watchdog ---

Bob Jensen's threads on professors who cheat ---

Do College Librarians Have Academic Freedom? Amid Push, California’s ‘Will Not Be Silent’ ---

BoxLock, a $129 smart padlock, keeps packages left at your front door safe from theft — here's how it works ---
Jensen Comment
It's still not clear how the padlock knows what products are being delivered versus any old product barcode. Can a thief simply use any package barcode or does it have to be the product currently being sent?

A Comprehensive Approach To Law School Access Admissions ---

Shameful: Lack of Diversity in the CPA Profession ---

Jensen Comment
Statistics on diversity in the "CPA Profession" can be very misleading. Firstly, the "CPA Profession" is only a part, not even a majority part, of the total accounting profession. Passing the CPA examination and obtaining the experience requirements to become a CPA are not required for many, many types of accounting jobs. Accounting careers are highly varied in both the public and private sectors. Secondly, those minority college graduates who do become CPAs face tremendous opportunities to leave the public accounting profession. Sometimes clients will offer almost whatever it takes to lure minority CPA's away from the CPA firms.

My point here is that there should not be a knee-jerk reaction that the enormous shortage of minority partners in CPA firms is ipso facto evidence of negative prejudice. Firstly, very few CPA firm recruits (white and minority) ever expect or even want to become CPA firm partners. Many of those recruits start out in CPA firms for the training, experience, and the fact that it's often easier to land the first job in a CPA firm for whites and minorities provided they have good grades. Many, however, cannot or otherwise do not pass the CPA examination. Others pass the CPA examination but really never want to become partners due the many negatives about becoming a CPA firm partner, including lots of out-of-town travel, expectations of bringing in new clients and keeping existing clients happy, stress of job performance such as missing something really important in an client's audit or a client's tax return or a client's accounting system.

Retaining African Americans in the Accounting Profession---


From the Scout Report on August 31, 2018

Mnemosyne --- https://mnemosyne-proj.org/
Mnemosyne is an accelerated learning flashcard program that uses the SuperMemo spaced repetition system. Users can create cards containing not just text but also images, sound, movies, and more. It's even possible to embed interactive elements using Javascript. Cards can be categorized into one or more tags, and the tags themselves can be organized into a hierarchy. As a user works through their sets of cards, Mnemosyne collects and summarizes learning statistics illustrating the user's progress. Within an individual study session, users may opt to focus on a subset of cards or enter cramming mode to review a selection of cards as many times as desired. Numerous pre-made Mnemosyne decks can be downloaded from the website. Users may also import cards from Anki, SuperMemo, or CueCard. Mnemosyne's sync protocol can be used to share data across multiple machines. Mnemosyne is available for Windows, macOS, and Linux. Source code can be located on GitHub.

Gobby --- https://gobby.github.io/
Gobby is a collaborative, multi-user text editor that allows multiple users to simultaneously edit a document over the internet. Sessions can be password protected to control which users are allowed access to a set of documents. Gobby also includes an Access Control List system that can be used to provide fine-grained control over which users can edit what documents. For security, all data transferred over the internet is encrypted using ciphers that provide perfect forward secrecy. Syntax highlighting for most popular languages is provided by the GtkSourceView library, which supports programming languages (C/C++, Java, Fortran, etc), scripting languages (Python, Perl, PHP, etc), and markup languages (XML, HTML, Markdown, etc). Gobby also features an in-session group chat and per-user undo that doesn't remove changes made by other users. Windows executables are available via the Gobby website. Most Linux distributions include Gobby in their package managers. MacOS users can install Gobby via MacPorts, homebrew, or nixpkgs. Gobby is free software, distributed under the ISC license, with source code available on GitHub.

From the Scout Report on September 7, 2018

Maildrop --- https://maildrop.cc/
Maildrop is a service that provides free, disposable email addresses to use when signing up for new websites or apps. These mailboxes are designed to be temporary and transient. A Maildrop inbox can hold at most 10 messages, and an inbox that doesn't receive a message within 24 hours is automatically cleared. No attachments are allowed and messages larger than 100KiB will be discarded. Per the Maildrop "How It Works" page, the service is designed to provide "no security" and "little to no privacy." Maildrop's front page gives a number of example uses for their disposable mailboxes. The Maildrop service works in any modern browser. Maildrop is a free software with source code available on GitHub under the MIT license. Self-hosting instructions and hardware requirements are included in the Maildrop GitHub repository.

Grsync Science --- www.opbyte.it/grsync 
Grsync is a graphical front-end to the venerable rsync command-line folder synchronization tool. Grsync is able to efficiently propagate changes between two copies of a folder by sending only the differences. It can be used both on local folders or over the internet. Grsync provides a user-friendly point-and-click interface to rsync for users that are less fond of using a shell. Sample uses for Grsync suggested on the project website include synchronizing a music collection with a removable drive, backing up personal files to a network drive, or migrating files from an old, small hard drive to a newer, larger one. A Windows executable is available for download from the Grsync website. MacOS users can install Grsync using MacPorts or Homebrew. Linux and BSD users can find Grsync in their package management systems. Grsync is a free software with source code available under the GNU General Public License from the Grsync website.

Penguin Books: Teacher's Guides --- www.penguin.com/services-shared/teachersguides

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

Education Tutorials

Penguin Books: Teacher's Guides --- www.penguin.com/services-shared/teachersguides

Bedtime Math --- http://bedtimemath.org/

Countryside Classroom: Teaching Resources --- www.countrysideclassroom.org.uk/resources?costs=free

Get Ready to Read! (aids for disabled learners) --- www.getreadytoread.org

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

MIT Students Solve the Spaghetti Breaking Mystery That Stumped Richard Feynman ---

NASA Captures the World on Fire ---

Astrophysicist and TED Fellow Burçin Mutlu-Pakdil lets us know in this TED  talk about her team's surprising discovery of a mysterious new galaxy type.---

Science in the Nineteenth-Century Periodical --- www.sciper.org

The Nastiest Feud in Science (dinosaurs' extinction) --- www.theatlantic.com/magazine/archive/2018/09/dinosaur-extinction-debate/565769

The Institute for Bird Populations --- www.birdpop.org 

From the Scout Report on August 31, 2018

Research Team Sequences and Annotates Bread Wheat Genome


Scientists Finally Crack Wheat's Absurdly Complex Genome

Scientists sequence wheat genome in breakthrough once thought 'impossible'

The nightmarishly complex wheat genome finally yields to scientists

Shifting the limits in wheat research and breeding using a fully annotated reference genome

Wheat@URGI: Sequence Repository

Learn.Genetics: Genetic Science Learning Center

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

Americanization: Then and Now (philosophy and immigration) --- https://diglib.amphilsoc.org/labs/americanization/

Rise of the City: Great Lecture Series --- www.penn.museum/collections/videos/playlist/list.php?id=31

Unequal Scenes --- https://unequalscenes.com/

Bloomberg: Here's How America Uses Its Land --- www.bloomberg.com/graphics/2018-us-land-use

Helima Aden --- https://en.wikipedia.org/wiki/Halima_Aden
Halima Aden made history when she became the first hijab-wearing model on the cover of Vogue. Now she returns to Kenya's Kakuma Refugee Camp ---

Making Gay History --- https://makinggayhistory.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

Bloomberg: Here's How America Uses Its Land --- www.bloomberg.com/graphics/2018-us-land-use

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

Math Tutorials

Bedtime Math --- http://bedtimemath.org/

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

Wikipedia Leads Effort to Create a Digital Archive of 20 Million Artifacts Lost in the Brazilian Museum Fire ---

Leonardo da Vinci’s Earliest Notebooks Now Digitized and Made Free Online: Explore His Ingenious Drawings, Diagrams, Mirror Writing & More ---

Against the Illusion of Separateness: Pablo Neruda’s Beautiful and Humanistic Nobel Prize Acceptance Speech ---

Bloomberg: Here's How America Uses Its Land --- www.bloomberg.com/graphics/2018-us-land-use

Americanization: Then and Now (philosophy and immigration) --- https://diglib.amphilsoc.org/labs/americanization/

Rise of the City: Great Lecture Series --- www.penn.museum/collections/videos/playlist/list.php?id=31

Science in the Nineteenth-Century Periodical --- www.sciper.org

The Nastiest Feud in Science (dinosaurs' extinction) --- www.theatlantic.com/magazine/archive/2018/09/dinosaur-extinction-debate/565769

Disability History Museum --- http://www.disabilitymuseum.org

Daguerreobase (European history of photography)  --- www.daguerreobase.org/en

The Leiden Collection (Dutch Art) --- www.theleidencollection.com

Melville Electronic Library --- https://mel.hofstra.edu/

Making Gay History --- https://makinggayhistory.com/

Ben Franklin's World --- www.benfranklinsworld.com

Song of the Vine: A History of Wine --- http://rmc.library.cornell.edu/ewga/exhibition/introduction/index.html

Edinburgh's Transport Story --- https://edinuniv.maps.arcgis.com/apps/MapJournal/index.html?appid=74d00c093811481cab1abdcc365402b1

The Digital Panopticon: Tracing London Convicts in Britain & Australia, 1780-1925 ---

See the Expansive Ruins of Pompeii Like You’ve Never Seen Them Before: Through the Eyes of a Drone ---

Georg Wilhelm Hegel --- https://en.wikipedia.org/wiki/Georg_Wilhelm_Friedrich_Hegel
Hegel and The Romantic Age ---

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

Dialogues: An Interdisciplinary Journal for English Language Teaching and Research --- https://dialogues.ojs.chass.ncsu.edu/index.php/dialogues

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

Music Tutorials

Hundreds of Easy Ukulele Songs That All Use the Same 3 Beginner Chords ---

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/

August 30, 2018

August 31, 2018

September 1, 2018

September 4, 2018

September 5, 2018

September 6, 2018

·         Walking, Exercise Linked to Lower Heart Failure

·         Mystery Illness Sickens 100 on Flight from Dubai

·         Salmonella-Tainted Honey Smacks Have Sickened 130

·         Fish Oil Pills In Pregnancy May Mean Stronger Kids

·         'On-Again, Off-Again' Romances May Bring Trouble

·         New Hormonal Link Suspected in Type 2 Diabetes

·         Severity of Alzheimer's Can Vary by Season

·         FDA: Avoid ‘Dragon Breath,’ Liquid Nitrogen Treats

·         Shingles on the Rise Among Younger People

September 7, 2018

September 8, 2018

September 11, 2018

September 12, 2018

September 13, 2018

September 14, 2018


Five Healthcare Technology Trends to Keep an Eye On ---

How the Virtual Reality Technology is Transforming the Healthcare Industry ---

Why Hasn’t Science Solved Acne Yet? ---

Updated Econometrics Reading List From David Giles ---

September 2018 Reading List

This month's list of recommended reading includes an old piece by Milton Friedman that you may find interesting:

·                     Broman, K. W. & K. H. Woo, 2017. Data organization in spreadsheets. American Statistician, 72, 2-10.

·                     Friedman, M., 1937. The use of ranks to avoid the assumption of normality implicit in the analysis of variance. Journal of the American Statistical Association, 32, 675-701.

·                     Goetz, T. & A. Hecq, 2018. Granger causality testing in mixed-frequency VARs with (possibly) cointegrated processes. MPRA Paper No. 87746.

·                     Güriş, B., 2018. A new nonlinear unit root test with Fourier function. Communications in Statistics - Simulation and Computation, in press.

·                     Honoré, B. E. & L. Hu, 2017. Poor (Wo)man's bootstrap. Econometrica, 85, 1277-1301. (Discussion paper version.)

·                     Peng, R. D., 2018. Advanced Statistical Computing. Electronic resource.


Humor for September 2018

Creatove CPA Vanity License Plates ---
Can you think of some creative professor license plates?
Examples:  ITEACH , IEXCEL, ITOUGH, IMEASY (might be taken the wrong way), ITSANA, ITSANF, C=MEAN, JRPROF, SRPROF

Burglary suspect’s getaway vehicle gets stuck in manure ---

Forwarded by Ed Scribner
Admissions discussion always reminds me of an applicant we had who wrote a letter explaining that his low grades in high school and his low test scores were a result of his "attention defecate [sic] disorder."

Humor August 2018 --- http://faculty.trinity.edu/rjensen/book18q3.htm#Humor0818.htm  

Humor July 2018--- http://faculty.trinity.edu/rjensen/book18q3.htm#Humor0718.htm 

Humor June 2018--- http://faculty.trinity.edu/rjensen/book18q2.htm#Humor0618.htm

Humor May 2018--- http://faculty.trinity.edu/rjensen/book18q2.htm#Humor0518.htm

Humor April 2018--- http://faculty.trinity.edu/rjensen/book18q2.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

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