Tidbits on December 26 2019
Bob Jensen at Trinity University


Wonderful Photographs of Dorothy Climbing Mountains in the Winter


Tidbits on December 26, 2019
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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 

My Latest Web Document
Over 400 Examples of Critical Thinking and Illustrations of How to Mislead With Statistics --

Excellent, Cross-Disciplinary Overview of Scientific Reproducibility in the Stanford Encyclopedia of Philosophy ---
[Researchers] are rewarded for being productive rather than being right, for building ever upward instead of checking the foundations.---
Decades of early research on the genetics of depression were built on nonexistent foundations. How did that happen?

Bob Jensen:  My take on research validation or lack thereof is at

Tom Lehrer on Mathematical Models and Statistics ---
You must watch this to the ending to appreciate it.

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

Animated  Visualization of the United States’ Exploding Population Growth Over 200 Years (1790 – 2010) ---
A Visualization of the United States’ Exploding Population Growth Over 200 Years (1790 – 2010)

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

In September 2017 the USA National Debt exceeded $20 trillion for the first time ---

Human Population Over Time on Earth ---

Online Video, Slide Shows, and Audio

Richard Feynman’s “Lost Lecture:” An Animated Retelling ---
Why planetary motions are elliptical without heavy mathematics
This is an excellent video

Mariana Mazzucato --- https://en.wikipedia.org/wiki/Mariana_Mazzucato
Ted Talk: What is economic value, and who creates it?

Why Should We Read William Shakespeare? Four Animated Videos Make the Case ---

The Best of Britain’s Christmas Commercials, 2019 ---

Smithsonian Folkways Recordings ---

The Best Ads of 2019 ---

Negative Review of Tik Tok ---

The Sunset Hill House Hotel (near our cottage) ---
Watch the 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 

Mouth watering Casanova Italian Christmas Song ---
Forwarded by Paula

Jimi Hendrix Hosts a Jam Session Where Jim Morrison Sings Drunkenly; Jimi Records the Moment for Posterity (1968) ---

Cautionary Tales Ep 7 – Bowie, jazz, and the unplayable piano ---

Negative Review of Tik Tok ---

Bob Jensen's Links to Free Music

Photographs and Art

Top 10 Art Exhibitions ---

The Feather Book of Dionisio Minaggio ---

TIME’s Top 100 Photos of 2019 ---

20+ Knitters and Crochet Artists Stitch an Astonishing 3-D Recreation of Picasso’s Guernica ---

Interstellar Comet Borisov Shines in Incredible New Hubble Photos  ---

Victoria Falls Dries Up to a Trickle ---
There are now six natural Wonders of the World rather than seven.

Wiki Has Released Over 83,500 Vintage Sewing Patterns Online For Download ---

Every Campus Has Buildings to Learn From. Here Are Some of the Best ---

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

17 Poems by Emily Dickenson --- https://daily.jstor.org/emily-dickinson/

Open SUNY Textbooks Science textbooks ---

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 December 26, 2019

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

Perhaps the Biggest Controversy in the History of Statistical Analysis
Should we abolish the notion of “statistical significance”?

Time to say goodbye to “statistically significant” and embrace uncertainty, say statisticians ---

Three years ago, the American Statistical Association (ASA) expressed hope that the world would move to a “post-p-value era.” The statement in which they made that recommendation has been cited more than 1,700 times, and apparently, the organization has decided that era’s time has come. (At least one journal had already banned p values by 2016.) In an editorial in a special issue of The American Statistician out today, “Statistical Inference in the 21st Century: A World Beyond P<0.05,” the executive director of the ASA, Ron Wasserstein, along with two co-authors, recommends that when it comes to the term “statistically significant,” “don’t say it and don’t use it.” (More than 800 researchers signed onto a piece published in Nature yesterday calling for the same thing.) We asked Wasserstein’s co-author, Nicole Lazar of the University of Georgia, to answer a few questions about the move.

So the ASA wants to say goodbye to “statistically significant.” Why, and why now?

In the past few years there has been a growing recognition in the scientific and statistical communities that the standard ways of performing inference are not serving us well.  This manifests itself in, for instance, the perceived crisis in science (of reproducibility, of credibility); increased publicity surrounding bad practices such as p-hacking (manipulating the data until statistical significance can be achieved); and perverse incentives especially in the academy that encourage “sexy” headline-grabbing results that may not have much substance in the long run.  None of this is necessarily new, and indeed there are conversations in the statistics (and other) literature going back decades calling to abandon the  language of statistical significance.  The tone now is different, perhaps because of the more pervasive sense that what we’ve always done isn’t working, and so the time seemed opportune to renew the call.

Much of the editorial is an impassioned plea to embrace uncertainty. Can you explain?

The world is inherently an uncertain place.   Our models of how it works — whether formal or informal, explicit or implicit — are often only crude approximations of reality. Likewise, our data about the world are subject to both random and systematic errors, even when collected with great care. So, our estimates are often highly uncertain; indeed, the p-value itself is uncertain. The bright-line thinking that is emblematic of declaring some results “statistically significant” (p<0.05) and others “not statistically significant” (p>0.05) obscures that uncertainty, and leads us to believe that our findings are on more solid ground than they actually are. We think that the time has come to fully acknowledge these facts and to adjust our statistical thinking accordingly.

Continued in article

To p-Value or Not to p-Value? An Answer From Signal Detection Theory ---

“In statistics, Type I errors (false alarms) and Type II errors (misses) are sometimes considered separately, with Type I errors being a function of the alpha level and Type II errors being a function of power. An advantage of signal detection theory is that it combines Type I and Type II errors into a single analysis of discriminability…”

“…p values were effective, though not perfect, at discriminating between real and null effects.”

“Bayes factor incurs no advantage over p values at detecting a real effect versus a null effect … This is because Bayes factors are redundant with p values for a given sample size.”

“When power is high, researchers using p values to determine statistical significance should use a lower criterion.”

“… a change to be more conservative will decrease false alarm rates at the expense of increasing miss rates. False alarm rates should not be considered in isolation without also considering miss rates. Rather, researchers should consider the relative importance for each in deciding the criterion to adopt.”

“…given that true null results can be theoretically interesting and practically important, a conservative criterion can produce critically misleading interpretations by labeling real effects as if they were null effects.”

“Moving forward, the recommendation is to acknowledge the relationship between false alarms and misses, rather than implement standards based solely on false alarm rates.”

Continued in article

Leading academic research accountants (called accountics scientists) won't know what to do with themselves without p-values ---

Bob Jensen's threads on the recent history of this controversy
Search for the phrase "p-values" at

MasterClass is Running a short-term 2-for-1 Special on over 70 courses ---

Open (Free) SUNY Textbooks  ---

Jensen Comment
For example, search on the word "Accounting"
Today there are a number of basic text materials linked at the above site, but nothing for higher level courses.

Bob Jensen's threads on other free textbooks ---

Jensen Comment
The problem with free textbooks is that there's almost no incentive to keep them updated with important changes in content and with new  homework problems and cases. Those that are in wiki formats can be easily updated like Wikipedia is updated 24/7 each and ever week. But usage of even the wiki textbooks is usually so light that readers tend not to keep them updated. This especially makes free textbooks less useful in some disciplines and levels of learning in those disciplines quite variable. For example, a free calculus book may be in less need of content updating and an intermediate or advanced accounting or tax textbook that is in need of almost real time updating do to the speed of rules changes in those disciplines.

Much depends upon the reasons teachers assign textbooks. Some teachers assign textbooks on the basis of quality of chapter content. Other teachers are more interested in the end-of-chapter content where there are questions, problems, and cases. Sometimes teachers are more interested in the supplementary learning materials such as a textbooks accompanying videos, online quizzes, etc.

The bottom line is that free textbooks are usually no magic bullets for improving course content and learning activities. Free supplementary materials, on the other hand, may be very useful such as the many free course videos on YouTube, Khan Academy, etc. ---

Because I took so many courses where I learned more from the textbooks than I learned from the teachers my approach whenever I was teaching a course was to assign the best textbook available no matter what the price and then supplement that material with my own material where I could improve upon what the textbook had to offer. For example, I made hundreds of Camtasia videos to supplement course learning material, especially in courses where there were no high quality textbooks available.

The Economics Book --- https://marginalrevolution.com/marginalrevolution/2019/12/the-economics-book.html
Jensen Comment
I ordered a used copy from Amazon for $14.99.

IRS Releases 2019 Criminal Investigation Annual Report ---

What Lawyers Wish They Knew When They Commenced Their Law Careers ---

Jensen Comment
There are also many things college professors wish they had known before they embarked on becoming college professors. Probably the biggest thing is how much emphasis is seemingly placed on research over scholarship. There's tremendous pressure to produce new knowledge as opposed to just learning the specialized knowledge that's already out there. For many college professors this is in some ways frustrating. For example, there's a tradeoff in time spent on generating new knowledge of questionable value (think of all those superficial surveys of questionable value relative to becoming a deeper scholar. For example, if I really want to know more about accounting for derivatives or re-insurance I will contact specialist accounting practitioners rather than any professor in the world. 

It must be especially frustrating for mathematics professors to have to find solutions that don't exist rather than master complicated solutions that now exist.

For lawyers and CPAs one eye opener is what it often takes to be admitted to the partnership of a firm. Knowledge and skill often do not suffice when priority is placed on the ability to draw in new clients to a firm. Drawing in new clients takes a lot of effort to become known and gain a reputation as a community servant (think becoming a United Fund volunteer, collecting toys for tots, helping homeless people find shelter and jobs, and yes even spending a lot of afternoons playing golf when you would rather be at your desk learning new changes to the tax law and reading Bob Jensen's Tidbits).

Bill Gates Recommends Books for the Holidays ---

Malcolm Gladwell Admits His Insatiable Love for Thriller Novels and Recommends His Favorites ---

Great Children's Books in 2019 ---

SF Chronicle:  Musicians and actors invented the gig. A new law threatens their way of working ---

. . .

“My concern is that we’ll see a massive creative drain out of the state,” said Susie Medak, managing director of Berkeley Repertory Theater. “What will happen to the small dance, theater or opera companies where there is so little income? That’s why they pay stipends. Nobody’s getting rich.” Many smaller performing arts companies in the Bay Area say that while they support a fair wage for artists and theater makers, they fear AB5 would destabilize them. They hope for an exemption for nonprofit arts companies or for artists who work minimal hours.

Continued in article

Jensen Comment
How do you protect artists whose occasional employers are struggling now for survival? If the law is not changed those musicians and other entertainers will have no way to get paid in the State of California.

The days of the live big dance bands (think Lawrence Welk, Jimmy Dorsey, Stan Kenton, etc.) ended decades ago because of economic realities. Now struggling musicians themselves who are not employees of big corporations have nowhere to turn in California and have to move to Nevada, Louisiana, or elsewhere outside of California unless the new gig law is changed to protect their opportunities to perform for struggling employers in California.

My question is how the law will impact university faculty who often supplement income with gigs such as musical performances, lectures, art classes, etc. Can Nobel Prize Winner Paul Krugman from CUNY be given a sizeable honorarium (such as $50,000) to to give a commencement address at Stanford without the same benefits (think paid leave and medical insurance and CREF contributions) as full time employees of Stanford?

Can Los Angeles or San Francisco host a NFL Superbowl halftime performer without giving that entertainer unemployment insurance and other benefits?

The problem with amending AB5 is that it's extremely difficult to do without opening the door to abuses it's trying to correct in the first place.


The Best Ads of 2019 ---

Dostoyevsky, Just After His Death Sentence Was Repealed, on the Meaning of Life ---

Jensen Comment
I would think that the most important thing would be to become more aware of and appreciate the things in life that you previously took for granted --- especially if you're not just remanded to a cell.

There are other things that add more meaning in life as one grows older. One of the things I took for granted in the early years of marriage was that spouses help one another in times of need. As you grow older you become more appreciative of how important it really is to help one another. The act of helping becomes more joyful, and the act of receiving help becomes more appreciated. Other things become more appreciated like helping with an enhanced sense of humor that sometimes comes with age.

MIT:  Biggest Technology Flops in 2019 ---

Biggest Product Flops of the Decade ---

Jensen Comment
I guess U.K.'s Labour Party does not qualify as a "product."

I think Burger King's awful deep fat fried tacos were overlooked.

December 12, 1901
Guglielmo Marconi received the first transatlantic wireless communication, the three code dots signifying the letter "S." Already well known, Marconi, at age 27, became world-famous overnight ---

Quantum computing for the very curious ---

Biggest Product Launches of the Decade ---
And the winner is the iPad, although I don't have much use for either of my two tablet computers gathering dust in a corner. Give me a powerful laptop computer any day.

Apple is at a tipping point:  Its Main Future is Services Rather Than Products ---

How to Mislead With Statistics

How classroom technology is holding students back ---

Jensen Comment
I would not object if the title of the article was changed to "holding some students back." Technology is not for everybody, especially those less able and/or less motivated to learn. But it is espcially suited to our most motivated top students. Time and time again the "No Significant Differences" empirical outcomes show that pedagogy does not matter for our top students --- they excel in any learning environment ---

Where pedagogy matters most is with students who are not motivated to learn for whatever reason, including being slow learners. An example is where some prison inmates are able to learn much better from technology than other prison inmates. In prisons the students are much less likely to encounter great teachers than they are in colleges. And yet in prisons some, certainly not all, of the students excel beyond most college students by using technologies to learn on their own ---

I return to my oft repeated example at BYU where the first two accounting courses are video courses where students mostly learn on their own or in teams.  ---
This pedagogy works at BYU because nearly every accounting student at BYU is highly motivated to learn accounting. The pedagogy is less successful in community colleges where there are a greater proportion of low motivated learners.

Even at BYU video courses would be less successful in advanced accounting courses where students tend to learn more from their professors and from each other, especially in case-method Socratic courses.

Google Sheets --- https://corporatefinanceinstitute.com/resources/excel/study/google-sheets/
Also see

Difference Between Microsoft Excel and Google Sheets ---
Google Sheets is cheaper, but unlike Excel, an Internet connection is mandatory for Google Sheets. Internet connects are not only costly for users who aren't online for one reason or another, and Internet connections increase risks such as viruses, malware, etc.
More importantly, those with Internet Connections can disconnect from the Internet and still use Excel. For example, using Internet Connections in a hotel room is very risky when using the hotel's Internet service. You can work with Excel without having to connect to the Internet in your hotel room or elsewhere.

How to automatically convert Excel to Google Sheets ---

Google Sheets Functions ---

Google Sheets Functions You Won't Find in Excel ---

Largest versus Best Online Degree Programs (there are surprises in both rankings)

Federal data show the colleges and universities with the most students enrolled online in 2018---

Jensen Comment
The mega universities stand out at the top. Reasons why these universities are so huge vary. For the University of Southern New Hampshire its largely marketing success. For Liberty University there's a religious connection to students. Western Governors University and Arizona State have taxpayer funding subsidies. Online universities vary with respect to also having onsite campuses.

For me there were some surprises regarding the sizes of the online degree programs at the  University of Iowa, University of South Florida, San Diego State University, George Mason University, Johns Hopkins University, University of Texas at Arlington, and others. I was not aware they had so many online students.

Western Governors University commenced and still is a model of competency-based testing where instructors have little or no subjective impact on grading. Other leading online universities have some but not all subjectivity in grading ---

For me the test of quality is having admission standards. The questionable online universities are the for-profit universities that have virtually no admission standards and questionable academic standards.
USNews provides quality rankings of online programs ---
Especially note

U.S. News College Compass Details of 1,800 Colleges and Universities ($29.95 Annual Database Subscription Fee) ---
Jensen Comment
Much of this data is available for free at each Website, but it's harder to find and match with a student's profile that is this U.S. News consolidated database. The database appears to be of limited use for comparing academic disciplines, although U.S. News has other sites (most of them free) for such purposes. For example if you want comparisons (rankings) on selected disciplines go to http://www.usnews.com/educatio

US News: 2020 Best Online Bachelor's Programs ---

#1 Embry-Riddle Aeronautical University--Worldwide Daytona Beach, FL
#2 Arizona State University Tempe, AZ
#3 Ohio State University--Columbus (tie) Columbus, OH
#3 Oregon State University (tie) Corvallis, OR
#5 Pennsylvania State University--World Campus (tie) University Park, PA
#5 University of Florida (tie) Gainesville, FL
#5 University of Illinois--Chicago (tie) Chicago, IL
#8 Colorado State University--Global Campus (tie) Greenwood Village, CO
#8 University at Buffalo--SUNY (tie) Buffalo, NY
#8 University of North Carolina--Wilmington (tie) Wilmington, NC
#8 University of Oklahoma (tie) Norman, OK

Popular Degree Profiles Accounting, Business Administration and Management, Computer Science, Health Care Administration and Management, Marketing, 

Best 2020 Best Online Graduate Education Programs ---

Bob Jensen's threads on distance education (including a somewhat neglected ranking of program quality) ---

A Simple App to Teach Regression ---

Bob Jensen's threads on Tools and Tricks of the Trade ---

How to Get on Jeopardy
This BYU law professor just worked her way onto ‘Jeopardy!

Jensen Comment
A close friend of mine (a lawyer, judge, and part-time business law professor in San Antonio) went through the same process. He was leading his competitors before the last question. For the final Jeopardy question he scratched out his wrong answer and was in the process of writing down the correct answer when time ran out. As I recall he wrote down "Barab" but did not get the full answer "Barabbas" written down in time.

Why the University of Chicago Rejected Kurt Vonnegut’s Master’s Thesis (and How a Novel Got Him His Degree 27 Years Later) ---

Research Opportunity of Cost Accountants:  Variations in Day Care are Center Expenses

Academia's Day Care Caste System Prices Out Students And Staff At $3,000+/Month ---
https://taxprof.typepad.com/taxprof_blog/2019/12/academias-day care-caste-system-prices-out-students-and-staff-at-3000month.html

Jensen Comment
My untested hypothesis is that many organizations (unlike Boston University) avoid operating day care centers because of the liability that arises from loss or damage to a child. Day care services are more commonly run by small businesses (think of a family home) where there's very little to sue if a child is lost or damaged.

Here's an expense sheet for a day care center ---

The research I would like to see is to compare filled in expense sheets like the one above for a large number day care centers classified by number of children ranging from very small to very large.
It would be nice to compare whether the day care center is an independent corporation of part of a larger organization such as a business firm, college, hospital, church, etc.
It would also be nice to see the variation in terms of such thing as population of the service area (e.g., Boston versus Franconia, NH).
It would be interesting to see variation in terms of states (because states vary greatly in terms of punitive damage awards and other litigation costs).
The main item of interest in the above expense sheet is the cost of insuring for legal liability. I suspect this varies by states in the USA since punitive damage awards vary by state. And there are corruption issues. John Grisham leads us to believe that the legal system is pretty corrupt in Mississippi, but I suspect this corruption extends north and south.

Research should be collected regarding liability insurance coverage variations and costs.

For example see

One problem with daycare liability exposure is that courts often sympathize with poor plaintiffs even when the defendants really did little, if anything, wrong. This is analogous to an obstetrician paying for medical malpractice insurance. An obstetrician is likely to be sued for every defective baby she or he delivers even when the delivery was perfect and the baby was defective. Juries are especially sympathetic when the plaintiff is very poor relative to the defendant.

Liberal states like Vermont subsidize students in day care. However, as far as I can tell day care centers in Vermont are mostly small businesses that have little to sue in court if a child is lost or damaged.

Vatican Charity Scam:  The WSJ reports that as little as 10% of the approximate $55 million in annual donations actually goes toward charitable works, and most of the funds are used to help fill in the Vatican’s budget deficit. ---

How to Mislead With Statistics

The Nobel went to economists who changed how we help the poor. But some critics oppose their big idea (Randomized Control Trials) ---
Scroll down to the major criticisms

Justices debate allowing state law to be “hidden behind a pay wall” ---

CAPM --- https://en.wikipedia.org/wiki/Capital_asset_pricing_model

Q-Factor --- https://www.quantamize.com/About/Q-Factor-Stock-Ranking

Fama-French Three Factor Model --- https://en.wikipedia.org/wiki/Fama–French_three-factor_model

q-Factors and Investment CAPM ---
Also see

The q-factor model shows strong explanatory power and largely summarizes the cross section of average stock returns. In particular, the q-factor model fully subsumes the Fama-French (2018) 6-factor model in head-to-head factor spanning tests. The q-factor model is an empirical implementation of the investment CAPM. The basic philosophy is to price risky assets from the perspective of their suppliers (firms), as opposed to their buyers (investors). As a disruptive innovation, the investment CAPM has broad-ranging implications for academic finance and asset management practice.

Iowa University Is Leasing Its Utility Operations for a Huge Cash Infusion. Is That a Smart Idea?

The University of Iowa is joining a growing number of public institutions seeking to bolster their budgets by leasing utility operations to private companies. Such plans come with risks for both the universities and the companies, but they are increasingly seen as a way to offset declining public investment in higher education.

The Iowa Board of Regents this week approved a 50-year deal allowing the university to lease its power plant and water-treatment facilities to the energy company Engie and its global investment partner, Meridiam. In return, the university will get a lump-sum payment of nearly $1.2 billion that officials plan to tap annually to fund grants for special projects.

Bruce Harreld, the university’s president, pursued the deal with encouragement from the state’s Republican governor, Kim Reynolds, and as a way to make up for the continuing cuts lawmakers have made at the institution.

Critics of the plan have focused on the financial risk to the university, the lack of transparency in formulating the deal, and, mostly, the shrinking of state appropriations that has made it necessary at all.

Here’s how the plan is supposed to work:

So-called P3 deals — short for “public-private partnerships” — have become popular among government entities over the past 15 years. One that sparked a lot of interest from state and local governments was the $1.8-billion deal to lease the Chicago Skyway toll road to a private company. Since then, Chicago has also made deals to lease the operation of Midway International Airport for $2.5 billion, and the city’s parking meters for $1.16 billion.

Continued in article

Jensen Comment
50 years makes this a very long-term contract during which there will be huge changes in technologies, climate change, and college education in general.

The mattress-stealing, luxury hotel culture that is German ---

Differences in items stolen between four-star versus five-star hotels ---

Jensen Comment
The thieves are often not hotel guests such that it's misleading to conclude that there's a significant difference based on guest wealth. Also its not necessarily true that guest wealth determines who chooses four star versus five star hotels. Other factors such as employer expense account policy can greatly affect hotel choices. Some employers who pay less salary may provide more generous expense accounts. Also hotel reward programs can greatly affect hotel choices. A business traveler may choose a five star hotel that offers greater rewards for later family vacations.

I do have a jeweler friend who says, based on anecdotal evidence, the the wealthier customers are more often slower about paying up their accounts when purchasing on store credit. My jeweler friend factors this into price negotiations.

Ten Best YouTube Channels to Learn Web Development ---

Drones 101: The Future of Drones for Consumers, Businesses, and the Military ---

Jensen Comment
I think the next big thing in drones will be underwater drones for peace and war. For example, lobster fishing has not changed much with traps being baited and lowered in small boats. Why not send down drones that will simply pluck lobsters off the bottom and bring them to the awaiting boats? In strategic shipping lanes armed drones can sit silently on the bottom until ordered to raise and blow up submarines and surface vessels.

There are endless opportunities for drones to map the ocean floors, search for underwater minerals, and help save the coral reefs.

The Tiny, Simple Nuclear Reactor That Could Change Energy ---

Jensen Comment
Each town could have its own safe nuclear reactor or combined reactors for larger cities.

Odd Job: a Q&A series about the weirdest ways people make money ---

Jensen Comment
There are weird jobs elsewhere in the world. In Japan you can rent a grandchild for an outing.

25 Weird Jobs --- https://list25.com/25-of-the-weirdest-jobs-on-earth/

How to Mislead With Statistics

Here's the salary breakdown for Yale's MBA class of 2019, including the industries that are paying its grads the most ---

Jensen Comment
One thing that's misleading is the category "Accounting and Finance." This is more finance than accounting since most MBA programs, including that of Yale, do not provide nearly enough accounting to sit for the CPA examination or get a job in auditing or tax accounting. Any accountants graduating from from most MBA programs took their accounting, auditing, and tax as undergraduates.

Secondly, those $125,000 annual starting salaries are averages, and averages are distorted by distribution variations, skewness, and outliers.

More importantly, most of those high-paying starting salaries are in urban centers like Boston, NYC, Chicago, San Francisco, Washington DC, and Los Angeles. A starting salary of $125,000 in those cities won't go as far as a $70,000 salary in Des Moines, Topeka, Oklahoma City, and San Antonio. In San Francisco you may have to live in your van on only $125,000 per year.

This of course does not mean that some of those high-paying starting salaries do not open the gates to much higher compensation a few years down the road. But the best opportunities often depend upon the undergraduate majors. A computer science, Chinese language, or engineering undergraduate usually faces more opportunities with a Yale MBA diploma than an undergraduate in art, music, or history having the same Yale MBA diploma.

And we have to ask why Ivy League MBA diplomas are usually worth more than an MBA diploma from Cactus Gulch State University?
My answer is that it's mostly the high admission standards of the Ivy League, University of Chicago, Stanford, and other prestigious university MBA programs. It's the high standards of admission that count more than the top A grades that most every graduate gets in the prestigious MBA programs.

My main point is that any measure of central tendency cannot represent the total distribution without being potentially misleading. It takes a graphic or some table of outcomes showing the entire distribution.

One of the main distortions is to not give special consideration to those who remain unemployed after graduation such as an MBA graduate who elects for a time to be a parent at home with zero salary or a relatively low salary from part-time employment. People get college degrees with the long-run in mind, and doing an analysis at a point in time can be misleading.

I would also like to see a factoring out of some outliers. Two of my close friends at Stanford University decades ago were an MBA student and his wife who lived in an apartment next door for a time. Jerry graduated with an MBA and went to work an enormous salary where he would have worked had he never gone to college. His father owned what was possibly the largest car dealership in the State of Minnesota. Jerry started out the day after graduation as the CEO. 

Jerry was an outlier, but there are likely to be several such outliers each year where graduates go to work at high salaries in family businesses. Another example of an MBA friend at the time is a graduate whose father owned the largest department store in Sydney, Australia.  Another example, is one of my former students who today is a billionaire (at least on paper). He was a CEO of his own company when he commenced at Trinity University as a freshman at age 18.

And there are bound to be some outliers of unemployed graduates, including those that are unemployed for reasons other than parenthood. MBA graduates are commonly not earning much to begin with because they're commencing their own startups. I recall one Stanford MBA graduate who partnered with his sister to form an ultimately successful chain of cookie stores that financed his failed attempt to become a world-famous author. In the first year of graduation his income was negative.

And there's the issue of salary before and after getting a degree of any kind. I don't think Jack Palance's Hollywood income changed because he got a degree from Stanford after he was already a famous actor.

These are the types of distortions that I have in mind when I talk about outliers and other aberrations in distributions.

Ten universities that have officially joined a UK network set up to tackle the issue of reproducibility in research ---

Each university has created a role that will feature a senior academic leading on practical steps the institution is taking to bolster research quality, such as better training, open data practices and assessing the criteria used in recruitment and promotion decisions

Jensen Comment
Leading academic accounting journals publish neither commentaries on their articles nor replications of research. It's almost rare for academic accounting research to be independently reproduced  or otherwise verified. It's not that accounting researchers are more accurate and honest than scientists. It's more of a problem with lack of relevance of the research in the profession of accountancy ---

It's doubtful that the UK network mentioned above will affect schools of business in general.

Creating Relevance of Accounting Research (ROAR) Scores to Evaluate the Relevance of Accounting Research to Practice

49 Pages
Posted: 17 Dec 2019

F. Greg Burton

Brigham Young University - School of Accountancy

Scott L. Summers

Brigham Young University - School of Accountancy

T. Jeffrey Wilks

Brigham Young University

David A. Wood

Brigham Young University - School of Accountancy

Date Written: December 10, 2019

Keywords: Research Relevance, Accounting Rankings, Practice-Oriented Research, Journal Rankings

JEL Classification: M40, M41, M49, M00


The relevance of accounting academic research to practice has been frequently discussed in the accounting academy; yet, very little data has been put forth in these discussions. We create relevance of accounting research (ROAR) scores by having practitioners read and evaluate the abstract of every article published in 12 leading accounting journals for the past three years. The ROAR scores allow for a more evidence-based evaluation and discussion of how academic accounting research is relevant to practitioners. Through these scores, we identify the articles, authors, journals, and accounting topic areas and methodologies that are producing practice-relevant scholarship. By continuing to produce these scores in perpetuity, we expect this data to help academics and practitioners better identify and utilize practice-relevant scholarship.


This research provides empirical data about the contribution accounting academics are making to practice. Specifically, we had nearly 1,000 professionals read the abstract of academic accounting articles and rate how relevant the articles are to practice. We then present the data to rank journals, universities, and individual scholars. Overall, we interpret the results to suggest that some of the research that is currently produced and published in 12 accounting journals is relevant to practice, but at the same time, there is room to improve. Our hope is that by producing these rankings, it will encourage journals, institutions, and authors to produce and publish more relevant research, thus helping to fulfill the Pathways charge “to build a learned profession.”

We now take the liberty to provide some normative comments about our research findings in relation to the goal of producing a learned profession. One of the key findings in this study is that the traditional top 3 and top 6 journals are not producing the most or the greatest average amount of practice relevant research, especially for the distinct accounting topic areas. Prior research shows that the collection of a small group of 3/6 journals is not representative of the breadth of accounting scholarship (Merchant 2010; Summers and Wood 2017; Barrick, et al. 2019). Given the empirical research on this topic, we question why institutions and individual scholars continue to have a myopic focus on a small set of journals. The idea that these 3/6 journals publish “the best” research is not empirically substantiated. While many scholars argue that the focus is necessary for promotion and tenure decisions, this seems like a poor excuse (see Kaplan 2019). Benchmarking production in a larger set of journals would not be hard, and indeed has been done (Glover, Prawitt, and Wood 2006; Glover, Prawitt, Summers, and Wood 2019). Furthermore, as trained scholars, we could read and opine on article quality without outsourcing that decision to simple counts of publications in “accepted” journals. We call on the 18 We recognize that only looking at 12 journals also limits the scope unnecessarily. The primary reason for the limitation in this paper is the challenge of collecting data for a greater number of journals. Thus, we view 12 journals as a start, but not the ideal. academy to be much more open to considering research in all venues and to push evaluation committees to do the same.

A second important finding is that contribution should be a much larger construct than is previously considered in the academy. In our experience, reviewers, editors, and authors narrowly define the contribution an article makes and are too often unwilling to consider a broad view of contribution. The current practice of contribution too often requires authors to “look like everyone else” and rarely, if ever, allows for a contribution that is focused exclusively on a practice audience. We encourage the AACSB, AAA, and other stakeholders to make a more concerted effort to increase the focus on practice-relevant research. This may entail journals rewriting mission statements, editors taking a more pro-active approach, and training of reviewers to allow articles to be published that focus exclusively on “practical contributions.” This paper has important limitations. First, we only examine 12 journals. Ideally, we would like to examine a much more expansive set of journals but access to professionals makes this challenging at this time. Second, measuring relevance is difficult. We do not believe this paper “solves” all of the issues and we agree that we have not perfectly measured relevance. However, we believe this represents a reasonable first attempt in this regard and moves the literature forward. Third, the ROAR scores are only as good as the professionals’ opinions. Again, we limited the scores to 5 professionals hoping to get robust opinions, but realize that some articles (and thus authors and universities) are not likely rated “correctly.” Furthermore, articles may make a contribution to practice in time and those contributions may not be readily apparent by professionals at the time of publication. Future research can improve upon what we have done in this regard.

We are hopeful that shining a light on the journals, institutions, and authors that are excelling at producing research relevant to practice will encourage increased emphasis in this area.

Jensen Question
Is accounting research stuck in a rut of repetitiveness and irrelevancy?

"Accounting Craftspeople versus Accounting Seers: Exploring the Relevance and Innovation Gaps in Academic Accounting Research," by William E. McCarthy, Accounting Horizons, December 2012, Vol. 26, No. 4, pp. 833-843 --- 

Is accounting research stuck in a rut of repetitiveness and irrelevancy? 
(Professor McCarthy) would answer yes, and I would even predict that both its gap in relevancy and its gap in innovation are going to continue to get worse if the people and the attitudes that govern inquiry in the American academy remain the same. From my perspective in accounting information systems, mainstream accounting research topics have changed very little in 30 years, except for the fact that their scope now seems much more narrow and crowded. More and more people seem to be studying the same topics in financial reporting and managerial control in the same ways, over and over and over. My suggestions to get out of this rut are simple. First, the profession should allow itself to think a little bit normatively, so we can actually target practice improvement as a real goal. And second, we need to allow new scholars a wider berth in research topics and methods, so we can actually give the kind of creativity and innovation that occurs naturally with young people a chance to blossom.


Since the 2008 financial crisis, colleges and universities have faced increased pressure to identify essential disciplines, and cut the rest. In 2009, Washington State University announced it would eliminate the department of theatre and dance, the department of community and rural sociology, and the German major – the same year that the University of Louisiana at Lafayette ended its philosophy major. In 2012, Emory University in Atlanta did away with the visual arts department and its journalism programme. The cutbacks aren’t restricted to the humanities: in 2011, the state of Texas announced it would eliminate nearly half of its public undergraduate physics programmes. Even when there’s no downsizing, faculty salaries have been frozen and departmental budgets have shrunk.

But despite the funding crunch, it’s a bull market for academic economists. According to a 2015 sociological study in the Journal of Economic Perspectives, the median salary of economics teachers in 2012 increased to $103,000 – nearly $30,000 more than sociologists. For the top 10 per cent of economists, that figure jumps to $160,000, higher than the next most lucrative academic discipline – engineering. These figures, stress the study’s authors, do not include other sources of income such as consulting fees for banks and hedge funds, which, as many learned from the documentary Inside Job (2010), are often substantial. (Ben Bernanke, a former academic economist and ex-chairman of the Federal Reserve, earns $200,000-$400,000 for a single appearance.)

Unlike engineers and chemists, economists cannot point to concrete objects – cell phones, plastic – to justify the high valuation of their discipline. Nor, in the case of financial economics and macroeconomics, can they point to the predictive power of their theories. Hedge funds employ cutting-edge economists who command princely fees, but routinely underperform index funds. Eight years ago, Warren Buffet made a 10-year, $1 million bet that a portfolio of hedge funds would lose to the S&P 500, and it looks like he’s going to collect. In 1998, a fund that boasted two Nobel Laureates as advisors collapsed, nearly causing a global financial crisis.

The failure of the field to predict the 2008 crisis has also been well-documented. In 2003, for example, only five years before the Great Recession, the Nobel Laureate Robert E Lucas Jr told the American Economic Association that ‘macroeconomics […] has succeeded: its central problem of depression prevention has been solved’. Short-term predictions fair little better – in April 2014, for instance, a survey of 67 economists yielded 100 per cent consensus: interest rates would rise over the next six months. Instead, they fell. A lot.

Nonetheless, surveys indicate that economists see their discipline as ‘the most scientific of the social sciences’. What is the basis of this collective faith, shared by universities, presidents and billionaires? Shouldn’t successful and powerful people be the first to spot the exaggerated worth of a discipline, and the least likely to pay for it?

In the hypothetical worlds of rational markets, where much of economic theory is set, perhaps. But real-world history tells a different story, of mathematical models masquerading as science and a public eager to buy them, mistaking elegant equations for empirical accuracy.

Real Science versus Pseudo Science --- 

Jensen Comment
Academic accounting (accountics) scientists took economic astrology a step further when their leading journals stopped encouraging and publishing commentaries and replications of published articles --- 
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"

Times are changing in social science research (including economics) where misleading p-values are no longer the Holy Grail. Change among accountics scientist will lag behind change in social science research but some day leading academic accounting research journals may publish articles without equations and/or articles of interest to some accounting practitioner somewhere in the world --- 
 See below


Academic accounting researchers sheilded themselves from validity challenges by refusing to publish commentaries and refusing to accept replication studies for publication ---

Scientific Method in Accounting Has Not Been a Method for Generating New Theories
The following is a quote from the 1993 President’s Message of Gary Sundem, President’s Message. Accounting Education News 21 (3). 3.

Although empirical scientific method has made many positive contributions to accounting research, it is not the method that is likely to generate new theories, though it will be useful in testing them. For example, Einstein’s theories were not developed empirically, but they relied on understanding the empirical evidence and they were tested empirically. Both the development and testing of theories should be recognized as acceptable accounting research.

Message from Bob Jensen to Steve Kachelmeier in 2015

Hi Steve,

As usual, these AECM threads between you, me, and Paul Williams resolve nothing to date. TAR still has zero articles without equations unless such articles are forced upon editors like the Kaplan article was forced upon you as Senior Editor. TAR still has no commentaries about the papers it publishes and the authors make no attempt to communicate and have dialog about their research on the AECM or the AAA Commons.

I do hope that our AECM threads will continue and lead one day to when the top academic research journals do more to both encourage (1) validation (usually by speedy replication), (2) alternate methodologies, (3) more innovative research, and (4) more interactive commentaries.

I remind you that Professor Basu's essay is only one of four essays bundled together in Accounting Horizons on the topic of how to make accounting research, especially the so-called Accounting Sciience or Accountics Science or Cargo Cult science, more innovative.

The four essays in this bundle are summarized and extensively quoted at http://www.cs.trinity.edu/~rjensen/temp/AccounticsDamn.htm#Essays 

  • "Framing the Issue of Research Quality in a Context of Research Diversity," by Christopher S. Chapman ---

  • "Accounting Craftspeople versus Accounting Seers: Exploring the Relevance and Innovation Gaps in Academic Accounting Research," by William E. McCarthy ---

  • "Is Accounting Research Stagnant?" by Donald V. Moser ---

  • Cargo Cult Science "How Can Accounting Researchers Become More Innovative? by Sudipta Basu ---

I will try to keep drawing attention to these important essays and spend the rest of my professional life trying to bring accounting research closer to the accounting profession.

I also want to dispel the myth that accountics research is harder than making research discoveries without equations. The hardest research I can imagine (and where I failed) is to make a discovery that has a noteworthy impact on the accounting profession. I always look but never find such discoveries reported in TAR.

The easiest research is to purchase a database and beat it with an econometric stick until something falls out of the clouds. I've searched for years and find very little that has a noteworthy impact on the accounting profession. Quite often there is a noteworthy impact on other members of the Cargo Cult and doctoral students seeking to beat the same data with their sticks. But try to find a practitioner with an interest in these academic accounting discoveries?

Our latest thread leads me to such questions as:

  1. Is accounting research of inferior quality relative to other disciplines like engineering and finance?

  2. Are there serious innovation gaps in academic accounting research?

  3. Is accounting research stagnant?

  4. How can accounting researchers be more innovative?

  5. Is there an "absence of dissent" in academic accounting research?

  6. Is there an absence of diversity in our top academic accounting research journals and doctoral programs?

  7. Is there a serious disinterest (except among the Cargo Cult) and lack of validation in findings reported in our academic accounting research journals, especially TAR?

  8. Is there a huge communications gap between academic accounting researchers and those who toil teaching accounting and practicing accounting?

  9. Why do our accountics scientists virtually ignore the AECM and the AAA Commons and the Pathways Commission Report?

One fall out of this thread is that I've been privately asked to write a paper about such matters. I hope that others will compete with me in thinking and writing about these serious challenges to academic accounting research that never seem to get resolved.

Thank you Steve for sometimes responding in my threads on such issues in the AECM.

Bob Jensen

Sadly Steve like all other accountics scientists (with one sort of exception) no longer contributes to the AECM

April 22, 2012 reply from Bob Jensen

Steve Kachelmeier wrote:
"I am very proud to have accepted and published the Magilke, Mayhew, and Pike experiment, and I think it is excellent research, blending both psychology and economic insights to examine issues of clear importance to accounting and auditing. In fact, the hypocrisy somewhat amazes me that, amidst all the complaining about a perceived excess of financial empirical-archival (or what you so fondly call "accountics" studies), even those studies that are quite different in style also provoke wrath."

July 8, 2009 reply from Dennis Beresford [dberesfo@TERRY.UGA.EDU]


I read the first 25 or so pages of the paper. As an actual audit committee member, I feel comfortable in saying that the assumptions going into the experiment design make no sense whatsoever. And using students to "compete to be hired" as audit committee members is preposterous.

I have served on five audit committees of large public companies, all as chairman. My compensation has included cash, stock options, restricted stock, and unrestricted stock. The value of those options has gone from zero to seven figures and back to zero and there have been similar fluctuations in the value of the stock. In no case did I ever sell a share or exercise an option prior to leaving a board. And in every case my *only *objective as an audit committee member was to do my best to insure that the company followed GAAP to the best of its abilities and that the auditors did the very best audit possible.

No system is perfect and not all audit committee members are perfect (certainly not me!). But I believe that the vast majority of directors want to do the right thing. Audit committee members take their responsibilities extremely seriously as evidenced by the very large number of seminars, newsletters, etc. to keep us up to date. It's too bad that accounting researchers can't find ways to actually measure what is going on in practice rather than revert to silly exercises like this paper. To have it published in the leading accounting journal shows how out of touch the academy truly is, I'm afraid.

Denny Beresford

Bob Jensen's Reply
Thanks Steve, but if if the Maglke, Mayhew, and Pike experiment was such excellent research, why did no independent accountics science researchers or practitioners find it worthy of being validated?

The least likely accountics science research studies to be replicated are accountics behavioral experiments that are usually quite similar to psychology experiments and commonly use student surrogates for real life professionals? Why is that these studies are so very, very rarely replicated by independent researchers using either other student surrogates or real world professionals?

Why are these accountics behavioral experiments virtually never worthy of replication?

Years ago I was hired, along with another accounting professor, by the FASB to evaluate research proposals on investigating the impact of FAS 13. The FASB reported to us that they were interested in capital markets studies and case studies. The one thing they explicitly stated, however, was that they were not interested in behavioral experiments. Wonder why?

Bob Jensen's threads on what went wrong with academic accounting research?

The Bottom Line
As with so many disciplines academic research ceased being relevant to the outside world --- like Political Science

Chronicle of Higher Education:  How Political Science Became Irrelevant
The field turned its back on the Beltway


In a 2008 speech to the Association of American Universities, the former Texas A&M University president and then-Secretary of Defense Robert M. Gates declared that "we must again embrace eggheads and ideas." He went on to recall the role of universities as "vital centers of new research" during the Cold War. The late Thomas Schelling would have agreed. The Harvard economist and Nobel laureate once described "a wholly unprecedented ‘demand’ for the results of theoretical work. … Unlike any other country … the United States had a government permeable not only by academic ideas but by academic people."

Gates’s efforts to bridge the gap between Beltway and ivory tower came at a time when it was growing wider, and indeed, that gap has continued to grow in the years since. According to a Teaching, Research & International Policy Project survey, a regular poll of international-­relations scholars, very few believe they should not contribute to policy making in some way. Yet a majority also recognize that the state-of-the-art approaches of academic social science are precisely those approaches that policy makers find least helpful. A related poll of senior national-security decision-makers confirmed that, for the most part, academic social science is not giving them what they want.

The problem, in a nutshell, is that scholars increasingly privilege rigor over relevance. That has become strikingly apparent in the subfield of international security (the part of political science that once most successfully balanced those tensions), and has now fully permeated political science as a whole. This skewed set of intellectual priorities — and the field’s transition into a cult of the irrelevant — is the unintended result of disciplinary professionalization.

The decreasing relevance of political science flies in the face of a widespread and longstanding optimism about the compatibility of rigorous social science and policy relevance that goes back to the Progressive Era and the very dawn of modern American social science. One of the most important figures in the early development of political science, the University of Chicago’s Charles Merriam, epitomized the ambivalence among political scientists as to whether what they did was "social science as activism or technique," as the American-studies scholar Mark C. Smith put it. Later, the growing tension between rigor and relevance would lead to what David M. Ricci termed the "tragedy of political science": As the discipline sought to become more scientific, in part to better address society’s ills, it became less practically relevant.

When political scientists seek rigor, they increasingly conflate it with the use of particular methods such as statistics or formal modeling. The sociologist Leslie A. White captured that ethos as early as 1943:

We may thus gauge the ‘scientific-ness’ of a study by observing the extent to which it employs mathematics — the more mathematics the more scientific the study. Physics is the most mature of the sciences, and it is also the most mathematical. Sociology is the least mature of the sciences and uses very little mathematics. To make sociology scientific, therefore, we should make it mathematical.

Relevance, in contrast, is gauged by whether scholarship contributes to the making of policy decisions.

That increasing tendency to embrace methods and models for their own sake rather than because they can help us answer substantively important questions is, I believe, a misstep for the field. This trend is in part the result of the otherwise normal and productive workings of science, but it is also reinforced by less legitimate motives, particularly organizational self-interest and the particularities of our intellectual culture.

While the use of statistics and formal models is not by definition irrelevant, their edging out of qualitative approaches has over time made the discipline less relevant to policy makers. Many pressing policy questions are not readily amenable to the preferred methodological tools of political scientists. Qualitative case studies most often produce the research that policy makers need, and yet the field is moving away from them.

Continued in article

Jensen Comment
This sounds so, so familiar. The same type of practitioner irrelevancy commenced in the 1960s when when academic accounting became "accountics science" --- About the time when The Accounting Review stopped publishing submissions that did not have equations and practicing accountants dropped out of the American Accounting Association and stopped subscribing to academic accounting research journals.

An Analysis of the Contributions of The Accounting Review Across 80 Years: 1926-2005 --- http://faculty.trinity.edu/rjensen/395wpTAR/Web/TAR395wp.htm 
Co-authored with Jean Heck and forthcoming in the December 2007 edition of the Accounting Historians Journal.

Unlike engineering, academic accounting research is no longer a focal point of practicing accountants. If we gave a prize for academic research discovery that changed the lives of the practicing profession who would practitioners choose to honor for the findings?


The silence is deafening!

The top retractions of 2019: A new record, some impressive numbers, and some bizarre stories ---
What Accounting Review paper was retracted in 2019?

Scientist Has Identity Stolen for Fake Peer Reviews ---

Why Articles in Arts and Humanities Are Being Retracted?
The sad news is that most retracted articles never go away and are often cited long after being retracted.

Not all retractions are caused by cheating, but you can see Bob Jensen's threads on professors who cheated at

Chronicle of Higher Education Faculty members are drastically underreporting academic-integrity violations ---

. . .

If you’ve taught in higher education, you no doubt have discovered plagiarism on a written assignment or cheating on an exam. It’s also likely that your college or university requires you to report every one of those incidents — or maybe on your campus, that’s a request rather than a mandate.

Regardless, faculty members are drastically underreporting academic-integrity violations. Most of us just deal with these situations on our own, or perhaps by mentioning it to colleagues. At some level, we all realize that underreporting makes the problem seem less severe than it is and reduces an institution’s incentive to adopt stronger measures that would promote academic integrity.

I have heard many instructors say they are reluctant to report students who are first-time offenders. But of course, if nobody is reporting first-time offenders, then the institution can never identify repeat offenders.

A centralized reporting system is a prerequisite for the development of a culture of honest academic work. Decentralized policies on cheating tend to result in inconsistent standards, applied unfairly and without any oversight or training. Colleges and universities, then, have good reasons to adopt a centralized system for reporting and tracking academic misconduct.

But what are the incentives for faculty members to get on board with a centralized system? Clearly we want to support students and ensure the integrity of their work. Unfortunately, it’s not enough to simply expect us to comply with a centralized mandate, because there are a lot of good reasons why we wouldn’t.

Among the disincentives that make it more difficult for instructors to report misconduct at the institutional level:

·         We are anxious about the reporting process because it’s often difficult and time-consuming to prepare the appropriate evidence and document the cheating. Once you consider all the time, paperwork, and bureaucracy involved, it’s a tempting shortcut to handle a case on your own.

·         Some faculty members have little confidence that the process will treat students fairly.

·         Others worry that a centralized adjudication system would take authority out of faculty members’ hands. Those of us in favor of robust sanctions for a student’s cheating fear that the administration would not support our decision, while those of us who prefer light sanctions worry that the institution will impose greater penalties than we think a particular undergraduate may deserve.

·         And what about when students claim they are falsely accused? Such cases can cause a lot of complications for the faculty member who reported the misconduct — especially if you happen to be untenured and/or contingent. Besides hours of campus meetings and hearings, you might be on the receiving end of a lawsuit, and very few academics carry professional liability insurance.

The procedures for reporting a cheating incident are highly variable across academe. At one end of the spectrum is a simple web form that requires minimal documentation, and can be filled out in a few minutes. At the other end is a lengthy paper form that may take an instructor an hour or more to complete. Then there’s the documentation required to substantiate the misconduct — in a plagiarism case, that might be a comparative analysis of source material versus the student’s assignment.

In short, at some institutions, reporting a single incident involves a lot of faculty labor.

How institutions handle the cases that do get reported varies as well. In some places, a first offense merely gets recorded, and the only consequences come at the full discretion of the faculty member. At other institutions, every report results in an investigation, with a panel convened (typically including professors and students) to decide how the matter should be handled. Again, if every reported incident commits a faculty member to lots of paperwork and meetings, then clearly that will make it harder to ensure every incident gets reported.

Our academic culture generally rewards students who cheat. So what are we to do?

If faculty members are going to be expected to report every incident of misconduct, then we need a simple and easy mechanism of reporting, and access to clear procedures that are demonstrably fair to all parties involved. We also need the academic freedom to determine how grades are assigned in our own courses, and that includes how grades are assigned when academic misconduct takes place.

As instructors, it’s our job to create a classroom environment that supports student learning, and that means acknowledging the high frequency of cheating as we design our courses. Academic misconduct emerges out of an adversarial atmosphere, in which students feel compelled to circumvent the rules to boost their grades.

While we cannot unilaterally change the extrinsic pressures for high grades (such as admissions criteria of professional schools), we should recognize that many courses are designed to exacerbate the rewards for cheating as well as the perceived need for it. Students are more likely to cheat when they feel cornered and don’t have other options, and when an exam or a written assignment constitutes a large fraction of the total grade, then the perceived reward might trump the low risk of getting caught and reported.

Fortunately, it turns out that some highly effective teaching methods are also less conducive to cheating:

·         Create scaffolded writing assignments — that is, break down a big project into smaller, sequential steps. That way, you not only reduce the probability and rewards of plagiarism, you also teach more effectively.

·         De-emphasize a big, high-stakes exam in favor of more frequent, lower-stakes forms of evaluation. That reduces students’ focus on memorization and cramming, provides more frequent learning opportunities, and lessens the anxiety that a single grade on a big test will "ruin" their course grade.

All students — including the ones who never cheat — benefit from those kinds of course-design changes. Instead of investing heavily in vigilance, you can spend your time on teaching and provide more structure so that students with all levels of investment in the course have an opportunity to learn.

I suspect another reason a lot of us don’t report academic misconduct is that we are focused on student success: We want to spend our time on learning, not legerdemain. However, if we help our campuses in their efforts to detect more of the students who are engaged in skulduggery throughout their academic careers, that can contribute to a healthier academic climate for all.

Continued in article

Jensen Comment
Teachers should take steps in advance to gather evidence of cheating. For example, students should be filmed while taking examinations. It will help prevent cheating if students know they are being filmed. Other steps should be taken by reordering of questions on different colored exam booklets and having adjacent students taking different colored exams.

In large examination rooms more than one proctor should sit in the back to provide multiple witnesses.

Bob Jensen's threads on plagiarism detection ---

Bob Jensen's threads on controls for online cheating ---

The dark side of Alexa, Siri and other personal digital assistants ---

History's Largest Mining Operation is About to Begin ---

Predatory journals are a global threat. They accept articles for publication — along with authors’ fees — without performing promised quality checks for issues such as plagiarism or ethical approval ---

Jensen Comment
It gets worse. Sometimes these predatory journals sponsor "conferences" in desirable tourist sites such as in Europe, Canada, and South America. Unethical professors dust off old working papers that were rejected by legitimate publishers. Any paper is accepted for the predatory conferences. The professors then con their universities for expense money to travel to the conferences. If they show up at all at the conference they meet in a room in groups of four. The only audience for a speaker is the other three speakers in the room. They briefly present their papers and then depart from the conference with their families to visit the tourist sites. As part of the enormous registration fee predatory publisher then publishes the conference proceedings in a booklet that nobody reads and no library purchases.

My point is that unethical professors partner with the predatory journal to rip off their universities for travel to "research" conferences. Plagiarism is never detected because nobody ever reads the conference proceedings.

Harvard University law professor lured into one of the most weird scams of the year ---

The Bridge: Natural Gas in a Redivided Europe ---

Gadgets It Took Five Years to PerfectThis Transparent Eraser (that lets you see what you're erasing with greater precision) ---
This innovation should've come before the age of computer writing and drawing

Best and Worst Gadgets of the Past Decade ---

Bob Jensen's threads on gadgets ---

Technology That Could Keep Students in the Classroom on the Edge of Their Seats

This Toilet Patent Makes Workers Uncomfortable Taking Long Bathroom Breaks ---

Jensen Comment
Could this same seat design in the classroom and computer labs keep students from day dreaming and dozing off?

As far as bathrooms are concerned this angled commode seems to be a compromise between traditional sitting commodes in the USA and squat commodes in China. It would seem that Chinese workers must be more efficient in terms of short bathroom breaks ---
During my first bathroom break at a Chinese university my reaction was:  "Are you kidding me?"


From the Scout Report on December 20, 2019

Lektor Science --- www.getlektor.com 
Lektor is a static website generator that splits the difference between dynamic content management systems like Drupal or WordPress and command-line generators like Jekyll and Hugo. With Lektor, users may run a program on their local computer that provides a dynamically editable copy of their website. As with WordPress or Drupal, pages can be created and modified through their browser. Information for all the created pages is stored in plain text files that can be tracked with revision control systems such as Git and Mercurial, or shared via cloud storage such as Dropbox. More technical users may also opt to edit these files directly, bypassing the web-based page editor. To publish a site, users either run "lektor build" or push the corresponding button in the web editor, then copy the resulting static site (with rsync, SFTP, or a similar utility) to their web server. Lektor is written in Python and provides a plugin system that users may employ to write their own custom functionality. The Plugins section of the project site contains a directory of available plugins. The Download page provides installation instructions for Windows, macOS, and Linux computers.

Overtone --- https://overtone.github.io/
Overtone describes itself as an environment for creating "collaborative programmable music." It uses the Clojure programming language to control the SuperCollider audio synthesis software. The system is quite flexible and allows users to create software-defined music and sounds in a variety of ways. Compositions can be pre-programmed to simply play from beginning to end without user intervention. Overtone also allows users to create libraries of audio loops, which can be interactively invoked and even modified as they are playing. By writing code to specify the sound waves that should be generated, software-defined instruments can be created. Users can mix and match these and other approaches to taste, creating their own custom music creation environment. The Documentation section of the Overtone site contains installation instructions for Linux/BSD, macOS, and Windows computers. It also provides a brief tutorial and some reference information on the system. Additional examples along with more detailed reference material can be located on the Overtone Wiki.

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

Education Tutorials

Fiction Unbound --- www.fictionunbound.com  

The Past & the Curious (history modules) --- http://thepastandthecurious.com/

Science Fiction:  Strange Horizons ---

Science Fiction:  What the If?

Science Fiction:  A Basic Science Fiction Library

Science Fiction: Queer Science Fiction and Fantasy Book Database ---

Science Fiction: Powering the Future: Energy Resources in Science Fiction and Fantasy ---

Stated Clearly (Beauty of Science) --- www.youtube.com/user/sciencestatedclearly

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

Richard Feynman’s “Lost Lecture:” An Animated Retelling ---
Why planetary motions are elliptical without heavy mathematics
This is an excellent video
This is an excellent video

Does Reducing Saturated Fat Reduce Cardiovascular Disease? ---

Stated Clearly (Beauty of Science) --- www.youtube.com/user/sciencestatedclearly

The Journal of Stories in Science --- https://storiesinscience.org/

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

The Economics Book --- https://marginalrevolution.com/marginalrevolution/2019/12/the-economics-book.html
Jensen Comment
I ordered a used copy from Amazon for $14.99.

Child Migrant Stories --- https://childmigrantstories.com/

Immigration Since 1840 Social studies dp.la/browse-by-topic/immigration-since-1840 ---

Smithsonian Folkways Recordings ---

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

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

Law and Legal Studies

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

Math Tutorials

Emmy Amalie Noether:  One of History's Great Mathematicians ---

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

The Past & the Curious (history modules) --- http://thepastandthecurious.com/

History by Era: The Americas to 1620 --- http://www.gilderlehrman.org/history-by-era/americas-1620

Canadiana Online --- www.canadiana.ca

Creating Shakespeare --- http://publications.newberry.org/dig/creating-shakespeare/index

Casting Shakespeare --- https://ericwilliamlin.com/shakespeare_production_data/

Shakespeare Census --- https://shakespearecensus.org/

"Not of an age, but for all time": Teaching Shakespeare ---

Such Stuff: The Shakespeare's Globe Podcast ---

Take a Virtual Tour of Shakespeare’s Globe Theatre in London ---

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

Shakespeare and the Players --- https://scholarblogs.emory.edu/shakespeare

Chicago Shakespeare Theater: Teacher Handbooks --- www.chicagoshakes.com/education/teaching_resources/teacher_handbooks

MIT Global Shakespeares: Video & Performance Archive (performances from around the world) --- http://globalshakespeares.mit.edu/

Shakeosphere allows users to visualize, map, and explore these social networks in Shakespeare's England and beyond, from 1473-1800. Our goal is to make it easy and intuitive to see and search the ways that books, letters, and other documents connected readers, writers, printers, publishers, and booksellers around the globe.
Shakeosphere --- https://shakeosphere.lib.uiowa.edu/

Othello: A Teachers Guide --- http://www.penguin.com/static/pdf/teachersguides/othello.pdf

Shakespeare Documented --- http://www.shakespearedocumented.org

Shakespeare’s Genius Is Nonsense ---

Palgrave Communications: Shakespeare Studies --- http://www.palgrave-journals.com/palcomms/article-collections/shakespeare

John Austen’s Haunting Illustrations of Shakespeare’s Hamlet: A Masterpiece of the Aesthetic Movement (1922) ---

Sir Ian McKellen Releases New Apps to Make Shakespeare’s Plays More Enjoyable & Accessible ---

Free Shakespeare Tutorials --- https://www.playshakespeare.com/

Shakespeare and the Players --- https://scholarblogs.emory.edu/shakespeare

Read All of Shakespeare’s Plays Free Online, Courtesy of the Folger Shakespeare Library ---

Smithsonian Folkways Recordings ---

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

Smithsonian Folkways Recordings ---

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

Music Tutorials


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

Bob Jensen's threads on music performances ---

Writing Tutorials

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

Bob Jensen's threads on medicine ---

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

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

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

December 13, 2019

·         Collagen: ‘Fountain of Youth’ or Edible Hoax?

·         Frozen Embryo Transfer Tied to Cancer Risk in Kids

·         Kids and Concussions: Data Show Growing Threat

·         RECALL: Frozen Burritos for Plastic Pieces

·         Hep A Outbreak in Six States tied to Blackberries

·         RECALL: Fresh Express Salad Kit for E. coli Fears

·         RECALL: Cut Fruit Linked to Salmonella Outbreak

·         Black Patients May Not Benefit On Low-Dose Aspirin

·         Have a Purpose, Have a Healthier Life

December 14, 2019

    Sleeping Too Much Might Raise Stroke Risk

·         Feds: Common Supplier Seen in Three Romaine E.coli Outbreaks

·         FCC Approves 988 as Suicide Hotline Number

·         Labels Showing Exercise Needed to Offset Food Helps

·         Collagen: ‘Fountain of Youth’ or Edible Hoax?

·         Frozen Embryo Transfer Tied to Cancer Risk in Kids

·         Kids and Concussions: Data Show Growing Threat

·         RECALL: Frozen Burritos for Plastic Pieces

·         Hep A Outbreak in Six States tied to Blackberries

December 16, 2019

·         Blue Light Glasses - Helpful or Just Hype?

·         Many Breast Cancer Survivors Die From Other Causes

·         U.S. House Passes Drug Pricing Bill

·         Sleeping Too Much Might Raise Stroke Risk

·         Feds: Common Supplier Seen in Three Romaine E.coli Outbreaks

·         FCC Approves 988 as Suicide Hotline Number

·         Labels Showing Exercise Needed to Offset Food Helps

·         Collagen: ‘Fountain of Youth’ or Edible Hoax?

·         Frozen Embryo Transfer Tied to Cancer Risk in Kids

December 17, 2019

·         Why Colds and Flu Rarely Strike at Same Time

·         Air Travelers in Denver, L.A. Warned About Measles

·         Women Majority of U.S. Med Students for First Time

·         Blue Light Glasses - Helpful or Just Hype?

·         Many Breast Cancer Survivors Die From Other Causes

·         U.S. House Passes Drug Pricing Bill

·         Sleeping Too Much Might Raise Stroke Risk

·         Feds: Common Supplier Seen in Three Romaine E.coli Outbreaks

·         FCC Approves 988 as Suicide Hotline Number

December 18, 2019

·         More U.S. Teens Are Vaping Pot

·         Early Flu Season Leads to Deaths of Texas Children

·         Heart Risks in Your Genes? Be Sure to Get Your Zzzs

·         FDA to Allow States to Import Prescription Drugs From Other Countries

·         People With Depression Are Turning to Pot for Relief: Study

·         Why Colds and Flu Rarely Strike at Same Time

·         Air Travelers in Denver, L.A. Warned About Measles

·         Women Majority of U.S. Med Students for First Time

·         Blue Light Glasses - Helpful or Just Hype?

December 19, 2019

·         ACA Mandate Struck Down by Federal Appeals Court

·         Routine Ear Wax 'Flush' Leaves Woman's Face Paralyzed

·         High Levels of Ethylene Oxide Found at Warehouse

·         New Rules Seek to Boost Organ Transplants in U.S.

·         Chili Peppers May Cut Heart Attack, Stroke Risk

·         Unhealthy Eating Habits Cost U.S. $50 Billion a Year: Study

·         CDC: Pet Store Puppies Carry Dangerous Bacteria

·         More U.S. Teens Are Vaping Pot

·         Early Flu Season Leads to Deaths of Texas Children

December 21, 2019

·         New Autism-Screening Guide Seeks Earlier Diagnosis

·         Pot Use Appears to Change Structure of Your Heart: Study

·         FDA Gives First Ebola Vaccine for Adults the Green Light

·         Growing Obesity Rates May Contribute to Climate Change

·         Twenty Years Later, LASIK Has Its Pros and Cons

·         Gabapentin, Opioids a Deadly Duo: FDA

·         ACA Mandate Struck Down by Federal Appeals Court

·         Routine Ear Wax 'Flush' Leaves Woman's Face Paralyzed

·         High Levels of Ethylene Oxide Found at Warehouse

December 23, 2019

·         Half of U.S. Adults Will Be Obese in 10 Years

·         New Autism-Screening Guide Seeks Earlier Diagnosis

·         Pot Use Appears to Change Structure of Your Heart: Study

·         FDA Gives First Ebola Vaccine for Adults the Green Light

·         Growing Obesity Rates May Contribute to Climate Change

·         Twenty Years Later, LASIK Has Its Pros and Cons

·         Gabapentin, Opioids a Deadly Duo: FDA

·         ACA Mandate Struck Down by Federal Appeals Court

·         Routine Ear Wax 'Flush' Leaves Woman's Face Paralyzed

·         High Levels of Ethylene Oxide Found at Warehouse

December 24, 2019

·         Vaccinations Rose After California Curbed Exemptions

·         A Puppy in Santa's Sack? Probably Not, Say Parents

·         Despite Danger, Tanning Beds Still a Fixture in Many Gyms

·         Demand for Medical Cost Transparency Spurs Change

·         Many Child Care Centers Don't Require Flu Shots

·         Obesity Might Skew Blood Tests in Kids

·         Can Apps Make Your Kids Smarter?

·         Half of U.S. Adults Will Be Obese in 10 Years

·         New Autism-Screening Guide Seeks Earlier Diagnosis

December 25, 2019

·         FDA Approves First Generic of Popular Blood Thinner

·         Holidays Tough for People with 'Shopping Disorder'

·         FDA Approves New Type of Drug to Treat Migraines

·         Congress Raises Age to Buy Tobacco Products to 21

·         Vaccinations Rose After California Curbed Exemptions

·         A Puppy in Santa's Sack? Probably Not, Say Parents

·         Despite Danger, Tanning Beds Still a Fixture in Many Gyms

·         Demand for Medical Cost Transparency Spurs Change

·         Many Child Care Centers Don't Require Flu Shots


Impossible Burger and other Faux Meat Health (and environmental) Concerns ---

Injection of virus-delivered gene silencer blocks ALS degeneration, saves motor function ---

Life Expectancy --- https://ourworldindata.org/life-expectancy

In developed nations it's creating pension fund and medical losses (think Social Security and Medicare/Medicaid). I don't know anybody who thinks the current Medicare program in the USA is sustainable without huge changes. Some of the 2020 Presidential candidates are proposing huge changes in their $96+ trillion spending proposals ---

Does Reducing Saturated Fat Reduce Cardiovascular Disease? ---

Humor for Decenber 2019

Eddie Murphy's Triumphant Return to Saturday Night Live

The Pudding: Laughing On Line --- https://pudding.cool/2019/10/laugh/

Mouth watering Casanova Italian Christmas Song ---
Forwarded by Paula

The Best of Britain’s Christmas Commercials, 2019 ---

The Worst of Santa Clauses ---

The 50 Best Comedy Sketches of the Decade ---

Humor at the Time of Stalin ---
Not really so funny!

Humor December 2019--- http://faculty.trinity.edu/rjensen/book19q4.htm#Humor1219.htm

Humor November 2019--- http://faculty.trinity.edu/rjensen/book19q4.htm#Humor1119.htm

Humor October 2019--- http://faculty.trinity.edu/rjensen/book19q4.htm#Humor1019.htm

Humor September 2019--- http://faculty.trinity.edu/rjensen/book19q3.htm#Humor0919.htm 

Humor August 2019--- http://faculty.trinity.edu/rjensen/book19q3.htm#Humor0819.htm 

Humor July 2019--- http://faculty.trinity.edu/rjensen/book19q3.htm#Humor0719.htm

Humor June 2019--- http://faculty.trinity.edu/rjensen/book19q2.htm#Humor0619.htm

Humor May 2019--- http://faculty.trinity.edu/rjensen/book19q2.htm#Humor0519.htm

Humor April 2019--- http://faculty.trinity.edu/rjensen/book19q2.htm#Humor0419.htm 

Humor March 2019--- http://faculty.trinity.edu/rjensen/book19q1.htm#Humor0319.htm

Humor February 2019--- http://faculty.trinity.edu/rjensen/book19q1.htm#Humor0219.htm 

Humor January 2019--- http://faculty.trinity.edu/rjensen/book19q1.htm#Humor0119.htm   

Humor December 2018--- http://faculty.trinity.edu/rjensen/book18q4.htm#Humor1218.htm  

Humor November 2018--- http://faculty.trinity.edu/rjensen/book18q4.htm#Humor1118.htm 

Humor October 2018--- http://faculty.trinity.edu/rjensen/book18q4.htm#Humor1118.htm

Humor October 2018--- http://faculty.trinity.edu/rjensen/book18q4.htm#Humor1018.htm   

Humor September 2018--- http://faculty.trinity.edu/rjensen/book18q3.htm#Humor0918.htm 

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 

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

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