Tidbits on June 15, 2020
Bob Jensen at Trinity University

Although Sugar Hill's Lupine Festival was cancelled this year, the lupines are still spectacular
Wes Lavine was all around our wild flower field this year and will send me his 2020 photographs before long
In the meantime, I will link to earlier lupine pictures from where Erika and I retired in Sugar Hill

Set 1 --- http://www.cs.trinity.edu/rjensen/Tidbits/Lupine/Set01/LupineSet01.htm

Set 2 --- http://www.cs.trinity.edu/rjensen/Tidbits/Lupine/Set02/LupineSet02.htm 

Set 3 ---  http://www.cs.trinity.edu/rjensen/Tidbits/Lupine/Set03/LupineSet03.htm

Set 4 ---  http://www.cs.trinity.edu/rjensen/Tidbits/Lupine/Set04/LupineSet04.htm

Wes Lavin's Artistic Photographs of Our Lupine in 2017

Wes Lavin's 2019 Great Springtime Pictures of 2019 ---



Tidbits on June 15, 2020
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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

YouTube is 15 years old. Here's a timeline of how YouTube was founded, its rise to video behemoth, and its biggest controversies ---

Watch 3,000+ Films Free Online from the National Film Board of Canada ---

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 

The Expansive Vocal Range of Joni Mitchell: From the Early to Later Years ---

Songs from Disney Animations ---

Bob Jensen's Links to Free Music

Photographs and Art

Visualizing the Massive Suffering It Took to Free the Slaves in the USA
How the “First Photojournalist,” Mathew Brady, Shocked the Nation with Photos from the Civil War ---

Magnificent Ancient Roman Mosaic Floor Unearthed in Verona, Italy ---

Maryland mansion for sale comes with Christmas village complete with cobblestone streets in basement ---

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


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 June 15, 2020

The destruction of family structure and religious impacts on public safety took decades.

It will take many more decades to bring such public safety back --- especially to where it was before the age of single parent majority, empty churches, street narcotics, and synthetic drugs.

Public safety may evolve into several forms, but accelerating anarchy on the streets today will most assuredly lead to Big Brother predicted prematurely for 1984 ---


The New York Times Carried the Best Donald Trump Campaign Advertisement to Date ---

The Atlantic:  Defund the Police  ---

NYT:  Cities Ask if It’s Time to Defund Police and ‘Reimagine’ Public Safety ---


New York City is reponding to to this NYT piece with a $1 billion cut in its police department

“There is no doubt that this is an ambitious goal, but it is one that the time we are in calls for–both here in New York City and nationwide.”

The statement also identifies areas where the budget could be cut, which includes reducing uniform headcount, cutting overtime, and shifting responsibilities away from the NYPD. That money would then be redirected towards community initiatives.

“As we do this, we must prioritize the most impacted communities and hear their demands and needs across all areas during this budget process,” reads the statement.

According to CBS New York, the Police Benevolent Association criticized the move, saying: For decades, every time a city agency failed at its task, the city’s answer was to take the job away and give it to the NYPD. If the City Council wants to give responsibilities back to those failing agencies, that’s their choice. But they will bear the blame for every new victim, for every New Yorker in need of help who falls through the cracks. They won’t be able to throw cops under the bus anymore.”

Jensen Comment

Will Mayor Bill de Blasio really blame himself and the City Council for the increased delays in response time for 911 domestic violence phone calls?
Are social workers and teachers so infallible replacing the police quickly in 2021?
Welcome to an explosion of street muggings and turf-war drug gangs as NYC tries to become more like Chicago.
Add fear as well as expense of your next overnight stay in NYC!

Do you think the majority of voters in the USA favor such enormous defunding of police departments while simultaneously emptying the prisons?

These are losing campaign platforms for November 2020 that could even lead to the re-election of Donald Trump.

Public safety may evolve into several forms, but accelerating anarchy on the streets today will most assuredly lead to Big Brother predicted prematurely for 1984 ---

What are the most dangerous 911 calls?
According to the FBI, domestic disturbance calls lead to about 14 percent of officer deaths every year. A slew of recent events has put a spotlight on the dangers of responding to such calls for the men in blue.

Jensen Comment
Are defunded police departments going to be relieved of these responsibilities where social workers are sent out to answer domestic disturbance 911 calls?

I imagine that police departments virtually everywhere would love to have social workers take those 911 domestic disturbance calls.

In my opinion what's really going to happen is that reduced-budget police departments are still going have to respond to domestic disturbance calls that typically arise because someone in a household is crazed on booze or drugs.

What's likely to happen with reduced police budgets and new racism constraints is that it will take much longer to assemble a team of police officers and a social worker to respond to each call in an effort to restrain any single officer from using excessive force. Due to delays ambulances will have to go along with the teams.

I don't want to be too cynical here. There are areas where social workers may have more public safety success than the police, including teen violence. I doubt that social workers in a rush of time will have more success with domestic violence and  hardened drug gang warfare like we see in Chicago.

There are no easy solutions to alcoholic violence and economies where drug dealing is more rewarding than respectful work.

Radicals are taking their wrecking balls and naive hopes too far this time. They may just end up with four more years of Donald Trump.

Gun sellers must be delighted as people fear for their homes and jobs.


Academy's Disgrace:  Despite university faculty’s efforts to maintain rigor and high expectations in their classrooms, grade inflation continues to rise ---

Statement Against Student Evaluations for Promotion and Tenure Decisions (American Sociological Association) ---

Jensen Comment
They fail to mention my main objection student evaluations --- the disgrace of grade inflation bringing the median grades up to A- across the USA

Studies that put much of the blame of grade inflation on the role student evaluations play in promotion and tenure decisions ---

Trust in God, but Tie Your Camel:  Use Zoom Testing Online
This is how a Villanova Professor uses Zoom Testing Online to discourage cheating

Journalists Officially (wink, wink) Operate Under a Much More Ethical and Professional Code of Ethics Than Professors and Teachers

Ethical Journalism:  The New York Times Handbook of Values and Practices for the News and Editorial Departments ---

. . .

Journalists have no place on the playing fields of politics. Staff members are entitled to vote, but they must do nothing that might raise questions about their professional neutrality or that of The Times. In particular, they may not campaign for, demonstrate for, or endorse candidates, ballot causes or efforts to enact legislation. They may not wear campaign buttons or themselves display any other insignia of partisan politics. They should recognize that a bumper sticker on the family car or a campaign sign on the lawn may be misread as theirs, no matter who in their household actually placed the sticker or the sign.

Staff members may not themselves give money to, or raise money for, any political candidate or election cause. Given the ease of Internet access to public records of campaign contributors, any political giving by a Times staff member would carry a great risk of feeding a false impression that the paper is taking sides.

No staff member may seek public office anywhere. Seeking or serving in public office plainly violates the professional detachment expected of a journalist. It poses a risk of having the staff member’s political views imputed to The Times, and it can sow a suspicion of favoritism in The Times’s political coverage when one of its staff is an active participant.

Staff members may not march or rally in support of public causes or movements, sign ads taking a position on public issues, or lend their name to campaigns, benefit dinners or similar events if doing so might reasonably raise doubts about their ability or The Times’s ability to function as neutral observers in covering the news. Staff members must keep in mind that neighbors and other observers commonly see them as representatives of The Times.

Staff members may appear from time to time on radio and television programs devoted to public affairs, but they should avoid expressing views that go beyond what they would be allowed to say in the paper. Op-Ed columnists and editorial writers enjoy more leeway than others in speaking publicly because their business is expressing opinions. The Times nevertheless expects them to consider carefully the forums in which they appear and to protect the standards and impartiality of the newspaper as a whole.

Staff members must be sensitive that perfectly proper political activity by their spouses, family or companions may nevertheless create conflicts of interest or the appearance of conflict. When such a possibility arises, the staff member should advise his or her department head and the standards editor or the deputy editorial page editor. Depending on circumstances, the staff member may have to recuse himself or herself from certain coverage or even move to a job unrelated to the activities in question.

A staff member with any doubts about a proposed political activity should consult the standards editor or the deputy editorial page editor. These restrictions protect the heart of our mission as journalists. Though The Times will consider matters case by case, it will be exceedingly cautious before permitting an exception.

Community Service

Staff members may not serve on government boards or commissions, paid or unpaid. They may not join boards of trustees, advisory committees or similar groups except those serving journalistic organizations or otherwise promoting journalism education. Those in doubt about such activities should consult their supervisors and the standards editor or the deputy editorial page editor. Depending on circumstances, exceptions may be made to permit staff members to serve their alma mater (or their children’s alma mater) as a trustee or visitor at schools that seldom if ever generate news of interest to The Times.

Continued in Document

Jensen Comment
In practice, the NYT and the news media in general are much more hypocritical about ethics and professionalism (more like professors and teachers) ---

. . .

Newsrooms across the country are debating the role journalists should be playing, in particular when it comes to race in America. The killing of George Floyd, a black man who died in Minneapolis last month after he was pinned to the ground by a white police officer, has set off a global protest movement. News reporters who have identified themselves as working press have been among those arrested at demonstrations in the last two weeks. Prominent black reporters have led a movement among journalists to question the view-from-nowhere tradition of objectivity that remains the standard of news organizations. Ethics guidelines at The Times — similar to many other newsrooms across the country — say the company’s journalists “may not march or rally in support of public causes or movements” or publicly take positions on public issues. It adds, “doing so might reasonably raise doubts about their ability or The Times’s ability to function as neutral observers in covering the news.”

Continued in article

Jensen Comment
It does not take long to look at the NYT columns to discover that the NYT does not follow it's ethical guidelines even loosely. It's misleading to say the NYT is making an exception for racism.

In practice I do think the NYT and the WSJ are more apt to fact check relative to the majority of other news sources in these times of great partisan divide.

Don't most newspapers in the USA endorse political candidates? NYT columnist Paul Krugman endorses political candidates and other partisan sides ---

Thousands of comments from students on RateMyProfessors.com suggest that many professors are not very good about remaining politically unbiased in classrooms even when politics is not supposed to be part of the curriculum content of their courses ---

Nine Harvard computer science classes you can take online for free — including an intro course that's already enrolled 2 million people ---

Coursera is offering 90% of its prestigious (think Ivy League) online classes to college students for free until September 30, 2020 — here's how to enroll ---

May 2020:  U.S. mortgage rates tumble to a record 3.15% for 30-year loans ---

Mortgage Payment Calculator --- https://www.mortgagecalculator.org/
PMI means private mortgage insurance --- https://en.wikipedia.org/wiki/Lenders_mortgage_insurance
For loan comparisons only, feed in zero for property taxes, PMI, and insurance
I link to this only as a calculator (not a sales promotion)
Rates may vary for local mortgage lenders and this calculator does not include loan or refinance origination fees (that vary with lenders)

One of my scholarly heroes in life is Frank Partnoy. You can track his revelations about financial derivative financial instruments frauds in my timeline at

Frank Partnoy --- https://en.wikipedia.org/wiki/Frank_Partnoy

Derivative Financial Instrument --- https://en.wikipedia.org/wiki/Derivative_(finance)

Collateralized Debt Obligations (CDOs) --- https://en.wikipedia.org/wiki/Collateralized_debt_obligation

Collateralized Loan Obligations (CLOs) --- https://en.wikipedia.org/wiki/Collateralized_loan_obligation

2020:  Have Banks Drifted Back Into Subprime Hell?

Here’s another reason to panic. Berkeley Law financial markets scholar Frank Partnoy is sounding the alarm about collateralized loan obligations (CLOs). Sound familiar? Partnoy likens them to collateralized debt obligations (CDOs) that precipitated the 2008 financial crisis. CDOs bundled high-risk home mortgage debt that “too big to fail” financial institutions had stockpiled. While the current global economic threats are worse now than 12 years ago, most experts see the banking system as sound. Partnoy disagrees, saying often-concealed CLO troves could once again destabilize a system that U.S. lawmakers are unwilling to bail out yet again.

Bob Jensen's threads on CDOs in the 2008 subprime scandals are at

Walter E. Williams:  Some (alleged) Facts Worth Knowing (that will never be reported in the major media) ---

Three Interesting (albeit negative) Sites on Peer Review (I highly recommend them even though one is my own)

The Guardian:  Retracted (peer reviewed) studies may have damaged public trust in science, top researchers fear ---

Those who think that peer review is inherently fair and accurate are wrong. Those who think that peer review necessarily suppresses their brilliant new ideas are wrong. It is much more than those two simple opposing tendencies ---
he comments are especially interesting

Bob Jensen:  574 Shields Against Validity Challenges in Plato's Cave ---
Prestigious accounting research journals claim they encourage replication. They just don't encourage replication because replication studies in academic accounting research are blocked by the peer review process.

Jensen Comment
This is why I spend such a large part of every day reading blogs. Blog modules are not formally refereed but in a way they are subjected to widespread peer review among the entire population of readers of the blog as long as the blogger publishes their replies to to his or her blog modules. This is why I think blogs and listservs are less suppressive of new ideas.

One of the stupid unmentioned results of peer review in our most prestigious academic accounting research journals is that they rarely publish articles without equations. Go figure!

Harvard Law School To Be 100% Online In Fall 2020 ---
Jensen Comment
A big reason is that the Law School does not want to be sued.

MIT Ends ‘Big Deal’ Negotiations with Elsevier ---

When does the physical copy of a library book become ornamental?

When one electronic copy of that book is temporarily checked out online?

Online library asks publishers to "call off their costly assault"

The Internet Archive has ended its National Emergency Library programs two weeks earlier than originally scheduled, the organization announced in a Wednesday blog post.

"We moved up our schedule because, last Monday, four commercial publishers chose to sue Internet Archive during a global pandemic," the group wrote. The online library called on publishers to "call off their costly assault."

But that doesn't seem very likely. The Internet Archive isn't ending its online book lending program altogether. Instead, the group is returning to a "controlled digital lending" (CDL) model that it had followed for almost a decade prior to March. Under that model, the group allows only one patron to digitally "check out" a book for each physical copy the library has in stock. If more people want to read a book than are physically available, patrons are added to a waiting list until someone checks the book back in.

In March, the Internet Archive temporarily dispensed with that limit, allowing an unlimited number of people to read the same book. The online library argued that this move was necessary—and legally justified—because the pandemic was denying the public access to millions of books that are locked in closed libraries.

Experts have told Ars that the CDL concept has a better chance of winning approval from the courts than the "emergency library" idea with unlimited downloads. But the legality of CDL is far from clear. Some libraries have been practicing it for several years without legal problems. But publishers and authors' rights groups have never conceded its legality, and the issue hasn't been tested in court.

Continued in article

Jensen Comment
A gray zone concerns in-library use of the book.  My question is whether library patrons can still view the physical copy onsite without checking it out?

My guess is that the answer is no if an electronic version of the book is checked out.

Librarians are probably still allowed to stand on an ornamental book to reach a higher shelf.

Fair Use Act --https://en.wikipedia.org/wiki/FAIR_USE_Act

Then there's the gray zone of reserve lending put to the test by Georgia State University
For Second Time, Appeals Court Hears GSU E-Reserves Case ---
Also see the flowchart at
https://exbibliolibris.files.wordpress.com/2014/07/copyright-flowchart.jpg https://exbibliolibris.files.wordpress.com/2014/07/copyright-flowchart.jpg

Another gray zone in the USA is where a professor places two pages of a 800-page book in a password-controlled Moodle or Blackboard server for student viewing under belief that she is allowed to do so under a Fair Use Safe Harbor under Section 1201 of the DMCA.
Of course that professor can also seek permission to do so from the publisher. This is not practical such as when when an article is published a day before the professor wants to use it in class. Indeed one of the purposes of the Fair Use Act is to use copyrighted material quickly after it's published. Fair use is less of a defense after time passes.

Bob Jensen's threads on the scary DMCA Act are at

Beware of Copyright Trolls ---

New Exemptions to DMCA Section 1201 (Fair Use) Are Welcome, But Don’t Go Far Enough ---

After at Ten Year Court Fight Google scored  victory against US authors ---

From the Scout Report on March 18, 2016

Teaching Copyright

When California passed a law in 2006 requiring schools that accept
technology funding to educate their students about copyright, plagiarism,
and Internet safety, many states considered following suit. However, to
date there are few online curricula that help educators to present
copyright law in a way that is both balanced and thought provoking. Enter
Teaching Copyright, which boasts five lessons that seek to teach students
the basics of copyright while encouraging their creativity and curiosity.
Lessons cover such topics as copyright and the rewards of innovation, the
intricacies of fair use, free speech, public domain, and a review of what
students already know. The last lesson takes students through an
entertaining and educational mock trial that helps them master the
principles of fair use. [CNH]


2. Library of Congress: Timeline of Copyright Milestones

Prior to the Statute of Anne, which was passed in England on April 10,
1710, the rights of authors and publishers to control the copying and
distribution of their work went largely unacknowledged. However, after that
landmark law, a number of nations instituted copyright laws similar to the
ones we know today, including laws passed in the post-Revolutionary War
United States. On this page from the Library of Congress, readers will find
an excellent timeline of copyright milestones, from the age of scribes
prior to the invention of the printing press in the 15th century to the age
of the Internet. Along the way they may enjoy perusing entries about the
Universal Copyright Convention, held in Geneva, Switzerland in 1952, the
amending copyright laws in 1980 to include computer programs, and the 1998
law that extended copyright protection to the life of an author plus 70
years after the author's death. Indeed, this excellent compilation helps
take "the mystery out of copyright," and offers a comprehensive look at
copyright law through the ages. [CNH]


3. Common Sense Media: Copyright and Fair Use Animation

This three-minute video about copyright and fair use, which was produced by
Common Sense Media and intended for use by secondary teachers, provides an
excellent overview of basic concepts related to copyright law. For example,
the video offers five tips for using copyrighted Internet content,
including: check who owns it, get permission to use it, give credit to the
creator, buy it (if necessary), and use it responsibly. The video also
explains that content can be used fairly when the intention is related to
schoolwork and education, news reporting, criticizing or commenting, and
comedy or parody, but that the work must not be for profit and only small
bits of it can be presented. In addition to the short animation, the site
provides a helpful lesson plan called "Copyrights and Wrongs," as well as a
Video Discussion Guide to help students engage with the material. [CNH]


4. Copyright in Education Flowchart

"Can I use material I found online for teaching or school work?" This
illuminating infographic answers the question in a step-by-step guide,
identifying what material can - and cannot - be used for teaching or school
purposes. For example, the flowchart suggests that readers who need media
to present their research or to assist with teaching might first consider
creating their own media. If they can't do that, they might search for
Public Domain materials. If they can't find what they're looking for in the
public domain, they might search for Creative Commons. If that doesn't
work, they can then think about whether they might claim Fair Use. The
infographic also includes a section on licensing one's own media, a section
on how to think about whether it might be feasible to claim fair use, and
instructions for how to ethically and legally claim fair use in certain
circumstances. [CNH]


5. Fair Use Evaluator


In the United States, use of copyrighted material is considered fair when
it is done for a limited and transformative purpose. Knowing what is
determined fair use and what isn't, however, is not always as easy as it
sounds. The Fair Use Evaluator, which was created by the American Library
Association's Office for Information Technology Policy, helps readers
through the process of deciding what is and isn't fair use under the U.S.
Copyright Code. To use the evaluator, select "Make a Fair Use Evaluation."
The program will then take readers through five steps, including Getting
Started, The Fair Use Evaluator, Provide Additional Information, Get a Hard
or Electronic Copy, and How to Use Your Analysis. In addition, on the
homepage readers may also select Learn More About Fair Use, for basic
information about fair use guidelines. As an interactive tool, the
Evaluator is a helpful resource for anyone unsure about fairness of use.


6. The United States Copyright Office

The United States Copyright Office website virtually teems with information
about the multifarious intricacies and real world practicalities of
copyright law. Here readers may Register a Copyright, Record a Document,
Search Records, and Learn About Statutory Licensing. They may also engage
in various Tutorials that are designed to help users navigate the site,
such as an excellent Copyright Search Tutorial, which may be viewed in
PowerPoint, Webpage, PDF, and OpenDocument formats. Beginners to the wide
world of Copyright may benefit from the answers found in the Frequently
Asked Questions section, where they can find explanations of such
quandaries as "What is Copyright?" and "When is my work protected?" Finally
the Law and Policy page includes a range of services, including sections
dedicate to Copyright Law, Regulations, and Policy Reports, among many
others. Interested readers may also find the Fair Use Index especially
useful as it allows users to search jurisdictions and categories for
particular cases and judicial decisions. [CNH]


7. NYPL: Public Domain Collections

According to Copyright.gov, "A work of authorship is in the 'public domain'
if it is no longer under copyright protection or if it failed to meet the
requirements for copyright protection." Works in the public domain may be
used free of charge for any purpose. Amazingly, the New York Public Library
has recently placed more than 180,000 of the items in their Digital
Collections in the public domain. Readers may like to explore several tools
and projects designed to inspire use of the public domain resources. These
include Visualize the Public Domain, where readers may scout the public
domain resources by century, genre, collection, or color; Discover the
Collections, where experts post blog entries inviting users to use the
collections in interesting ways; and a series of Public Domain Remixes, in
which NYPL staff have used public domain materials to create groundbreaking
games and projects. In addition, readers may use the excellent search
function to explore the digital collections and discover for themselves
what might be useful. [CNH]


===== Intellectual Property and Licensing ===

8. WIPO: What is Intellectual Property?

As this excellent site from the World Intellectual Property Organization
(WIPO) so succinctly explains, intellectual property (IP) refers to
creations of the mind, such as inventions; literary and artistic works;
designs; and symbols, names, and images used in commerce. Types of IP
include Copyright, Patents, Trademarks, Industrial Designs, and
Geographical Indications. As a whole, the WIPO website is broadly
informative and readers will find a number of excellent Publications. For
example, the freely downloadable PDF "What is IP?" contains an introduction
and pithy chapters on the subjects of patents, trademarks, industrial
design, and geographical indications, as well as a chapter dedicated to
copyright and related rights. For a more comprehensive treatment, readers
will also find the freely downloadable "WIPO Intellectual Property
Handbook." [CNH]


9. Intellectual Property Law: Why Should I Care?

This entertaining site from the UCLA Library helps readers understand the
elaborate case law of intellectual property through illustrations, quizzes,
and colorful text boxes. After perusing the homepage, readers may like to
explore the various sections of the site. The first, Intellectual Property,
includes 15 subsections that explain the basics of copyright, fair use,
patents, trademarks, and other related topics before offering a quiz to
help readers maximize their learning. Need a File, Share a File delves into
copyright as related to the ever more common practice of file sharing,
while Citing and Documenting Sources provides an excellent primer on how to
avoid plagiarism and how to properly cite various types of media. For
readers working in a college context, this sterling resource from UCLA
libraries can provide students and professors with everything they need to
know about intellectual property in academia. [CNH]


10. Ten Simple Rules to Protect Your Intellectual Property

Scientists of all kinds will benefit from reading this excellent article
from the open access journal, PLoS: Computational Biology. The authors,
each of whom is well established in his field, offer ten simple rules that
might help researchers protect their intellectual property. These include
tips such as: Get Professional Help, Know Your (Intellectual Property)
Rights, Think about Why You Want IP, Be Realistic about What You Can, and
Cannot, Protect, Keep Your Idea Secret until You Have Filed a Patent
Application, and others. Each rule is accompanied by several explanatory
paragraphs that elucidate and clarify the points, making for an
exceptionally useful list of advice for scientists that would like to
protect their innovative work and develop it for the next phase of inquiry
and results.[CNH]


11. Intellectual Property and the U.S. Economy: Industries in Focus (PDF)

This 76-page report prepared by the Economics and Statistics Administration
and the United States Patent and Trademark Office makes the case that, far
from being secondary to the task, trademarks and other intellectual
property (IP) rights provide the very bedrock by which the United States
expands its economy and makes its place in the world. Key findings of the
report include the fact that the U.S. economy as a whole relies on some
form of IP, because nearly every industry either produces or uses
intellectual property. The report also identifies 75 industries that are
particularly IP-intensive, and these industries accounted for approximately
27 million jobs and almost 19 percent of employment in the year 2010. The
report also includes distinct sections dedicated to patents, trademarks,
copyrights, and employment, each of which are fact filled and educational
in their own right. [CNH]


12. Creative Commons

Creative Commons is a nonprofit that offers free legal tools to creative
people who would like to share their work under specified conditions. On
the site, readers may like to start by searching the commons, which they
can do using the convenient search feature. A search turns up results from
the OpenClipArt library, Google, Wikimedia Commons, SoundCloud, and other
sources - all of it pre-approved for legal use. The site also features a
number of compelling features for users who would like to license their own
content. For example, under Licenses, users will find categories such as
About the Licenses, Choose a License, and Things to know before licensing
to understand available licensing options for particular products. On the
other hand, readers who would like to use the work of others may also read
about Best practices for attribution and Getting permission. Finally, the
Creative Commons blog is a regularly updated source of information about
licensing, public domain work, and the various artists and others that use
Creative Commons to license their work. [CNH]


13. Foter Blog: How To Attribute Creative Commons Photos

With more than 227 million images available for legal use on its site,
Creative Commons is a phenomenal resource for bloggers, educators, web
designers, and many others working in digital images. However, according to
the researchers at Foter Blog, more than 90 percent of Creative Commons
photos are not attributed at all. Of those that are attributed, less than
10 percent are attributed properly. This surprisingly clear infographic
provides concise directions for how, exactly, to attribute Creative Commons
content. First, the infographic explains what a Creative Commons license is
and what it allows users to do. Then it explains the different conditions
(Attribution, Non-Commercial, No Derivative Works, and Share Alike) and
what they mean. Finally, the graphic offers some statistics on the most
popular licenses and categories before reviewing how users should attribute
photos, using a simple four-step process that includes citing the author,
the title of the work, the license type, and the copyright notices. For
readers who would like to understand how to properly attribute Creative
Commons content, this infographic is a must see. [CNH]


14. YouTube: A Shared Culture

This snappy and succinct 3-minute video offers readers a concise
explanation of what Creative Commons is, what it does, and how artists,
corporations, musicians, bloggers, and anyone else might make use of it.
Put simply, according the video, Creative Commons is like a public park:
anyone can use a public park, as long as they follow certain guidelines.
Likewise, anyone can use the materials on the Creative Commons website, as
long as they correctly attribute the work, based on the Creative Commons
licensing system. In addition, artists and others who would like to share
their work may choose exactly how they would like it to be used. For
example, can it be used for commercial purposes, or not? Or, can people use
it to make derivative work? Or, do the users need to share alike? Creative
Commons seeks to build a global community of shared ideas, and this video
explains the process. [CNH]


15. Finding Public Domain & Creative Commons Media

Subject matter experts at the Harvard Law School Library have compiled over
130 Research Guides  to assist students and other library patrons with
their research initiatives. Ranging in topic from Animal Law to Mergers &
Acquisitions to Visualization Tools, there are numerous resources to be
explored. One particular guide of note is the Public Domain and Creative
Commons Media Finder. This handy reference was crafted by Research
Librarian Meg Kribble and will help interested readers locate and correctly
attribute public domain and Creative Commons media for personal and
academic use. To start, the guide breaks down the difference between the
public domain and Creative Commons. Then, the guide links to a helpful
three-minute video that explains the Creative Commons process and offers an
infographic detailing the various types of Creative Commons licenses.
Perhaps most helpful, are the  annotated listings of public domain and
Creative Commons Web resources. This thorough compilation is sure to make
it easy to find Images, Audio Content, and Video Content for a variety of
projects and presentations. [CBD]


Bob Jensen's threads on the dreaded DMCA and Fair Use ---


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


Was it ethical to publish the article below?

Why printers add secret tracking dots ---

Jensen Comment
There is little doubt that the publication of some articles is dysfunctional to public safety. Exhibit A contains the obvious articles on how to make home-made bombs, how to make guns that can't be detected by airport security, how to poison people and never be detected, etc. Exhibit B, in my opinion, is the above article.

Legal Liability --- https://en.wikipedia.org/wiki/Legal_liability

Punitive Damages --- https://en.wikipedia.org/wiki/Punitive_damages

Universities Eyeing An In-Person Fall Semester Ask Congress For Liability Shields ---
Jensen Comment
Even without such shields, it can be difficult and costly to sue universities and other organizations. For example, the courts generally do not like to interfere with tenure decisions. Burden of proof falls upon plaintiffs, and there's a long history of failed lawsuits regarding tenure.

A problem with lawsuits for universities, however, is that there's often a huge cost of defense when the number of plaintiffs keeps piling up or the cost of damages pile up such as in the case of death or long-term disability.

Risk of legal liability prevents many organizations from providing needed services. For example, many organizations do not provide their own child care services due to fear of huge lawsuits. Child care is often provided by organizations that have fewer assets to win in lawsuits --- lawyers want to sue when there are deep pockets rather than shallow pockets. Hospitals sometimes avoid some legally-risky services (think obstetrics) out of fear of lawsuits.

There are Precedents for Liability Shields

Critics assail law shielding nursing homes, hospitals from liability during crisis:   New measure also protects health workers from lawsuits ---
Jensen Comment
When legal liability stands in the way of essential services then some compromises must be made. If road builders can be sued every time there's an accident on a road you could end up not having any road builders. If nursing homes and hospitals can be sued every time somebody dies then those organizations may go out of business even if they win almost every time in court --- because the cost is so great to repeatedly have to defend themselves in court.

Federal Law Protects Nonprofit Volunteers ---

Jensen Comment
The word "usually" has a lot of wiggle room for lawyers

What Does an LLC Protect you From?

Whistleblower Protection in the USA ---

Jensen Comment
The issue more often than not is not being able to sue for actual damages shown by evidence. What organizations (business firms and nonprofits) fear are those enormous punitive damages. This purportedly is why Texas passed a constitutional amendment capping punitive damages in medical malpractice lawsuits:

Four years after Texas voters approved a constitutional amendment limiting awards in medical malpractice lawsuits, doctors are responding as supporters predicted, arriving from all parts of the country to swell the ranks of specialists at Texas hospitals and bring professional health care to some long-underserved rural areas. “It was hard to believe at first; we thought it was a spike,” said Dr. Donald W. Patrick, executive director of the medical board and a neurosurgeon and lawyer. But Dr. Patrick said the trend — licenses up 18 percent since 2003, when the damage caps were enacted — has held, with an even sharper jump of 30 percent in the last fiscal year, compared with the year before.
Ralph Blumenthal, "More Doctors in Texas After Malpractice Caps," The New York Times, October 5, 2007 --- http://www.nytimes.com/2007/10/05/us/05doctors.html

Walmart is selling used clothes in its latest attempt to become a fashion retailer ---
Jensen Comment
Maybe a new label should be sewn in reading:
"Made in China a Long Time Ago"

AAUP:  New Analysis of Faculty Salary and Benefits Data (2019-2020 Academic Year)---
Since then many universities have announced cuts in salaries and benefits because of Covid-19

This Is What an 1869 MIT Entrance Exam Looks Like: Could You Have Passed the Test?

Home Computers: 100 Icons that Defined a Digital Generation (The MIT Press) Hardcover – May 12, 2020 ---

Jensen Comment
I'm reading some great comments about this book from scholars I respect.

Bob Jensen's threads on computing and networking history ---

Are open source textbooks the way of the future?

Jensen Comment
The above article says yes, but I don't entirely agree unless textbooks become wiki textbooks much like Wikipedia where they are continuously improved and updated by users around the world. This will probably happen in varying degrees for different disciplines. In accountancy I don't see this happening very quickly. Accountancy, especially financial and tax accountancy, is like law in that the rules are constantly changing. 

Where's the incentive to continuously update free textbooks in a discipline that changes daily?

This may be a good thing for textbook publishers in that publishers will have to upgrade their products to compete with the free stuff. For example, textbook publishers are currently providing a lot of free or low-fee supplements such as videos, learning management systems, student guides, test banks, etc. And most of this has moved online, including the textbooks themselves. Textbooks themselves are in full color with lots of end-of-chapter questions, problems, and cases.

There's always room for improvement. Textbooks can be continuously updated when they're online. Publishers can pay users to submit supplements such as cases and problems and exam materials. Publishers one day will probably provide chat bots that know more and teach better than live instructors in terms of technical explanations ---

Video supplements are often poor quality or poorly targeted. Now publishers will have more incentives to improve the video supplements.

My philosophy before retirement was to require the best textbooks available even if they were more costly to students. When I was in college more often than not I learned more from my textbooks than I did from my teachers. Why deprive the all your students of the best learning materials even if these materials are more costly?

Bob Jensen's neglected threads on free textbooks ---
Scroll down

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

Wikibooks is a source of evolving free textbooks ---

Open Textbook Library --- https://open.umn.edu/opentextbooks

Example:  There are a surprising number of accounting textbooks available

Jensen Comment
The problem with open textbooks is the lack of incentive to invest in high quality end-of-chapter materials (cases and problems) along with the incentives for multimedia supplements that accompany the top commercial textbooks (yeah, I know that usually these aren't so great, but sometimes they're terrific). Much depends on the activism of faculty users of open textbooks to contribute new materials. Ideally open textbooks become a lot like Wikipedia. If they don't catch on with active wiki-like additions and corrections, quality probably varies alot by discipline. I suspect that math open textbooks are much more enduring than financial accounting textbooks because rules of financial accounting change so frequently (weekly) that even commercial textbooks are obsolete when each new edition is announced. Unless they are wiki-like it's hard to keep new open book editions rolling out annually.

The wonderful thing about free textbooks is that when their quality improves commercial publishers must invest more to stay ahead of the free textbooks available. This includes more frequent updated editions, higher quality supplementary materials (like cases and problems), and online services.

Bob Jensen's threads on free electronic literature ---

For example, here's what's available and planned for accountancy ---

Standard Ebooks --- https://standardebooks.org/

Open Syllabus Project: Co-Assignment Galaxy ---

Jensen Comment
I find the graphic hard to use, but the search engine is great. For example, search for "Accounting."

One of the Best Sources of Free Learning Videos in Various Disciplines is the Ever-Growing Khan Academy ---

OpenStax (free books) --- https://openstax.org/
Look under Business for free accounting books

For Example this is What's Available in Accountancy and Taxation ---



More than 100 colleges have set up channels on YouTube --- http://www.youtube.com/edu
Many universities offer over 100 videos, whereas Stanford offers a whopping 583
Search for words like “accounting”

For example, in the search box enter the word "accounting" to see accounting videos available to date.

There are now nearly 7,000 accounting education videos on YouTube, most of which are in very basic accounting.
But there are nearly 150 videos in advanced accounting.
There are nearly 70 videos on XBRL

YouTube Education Channels --- http://www.youtube.com/education?b=400

Tens of Thousands of Free Learning Materials sites (including videos and complete courses from prestigious universities) ---

Links to Millions of Free Learning Sites --- http://faculty.trinity.edu/rjensen/000aaa/updateee.htm#OKI

The World's Library (text and multimedia) --- http://faculty.trinity.edu/rjensen/bookbob2.htm

The Public Domain Project Makes 10,000 Film Clips, 64,000 Images & 100s of Audio Files Free to Use ---

"625 Free Movies On Line," MAAW's Blog, January 29, 2014 ---

Bob Jensen's threads on videos in education ---

Sesame Workshop --- http://www.sesameworkshop.org

"Economics Study Guide and Resources for Students"

Free Textbooks for Law Students ---

Jensen Comment
It's common for authors whose textbooks have been dropped by publishers to donate those books to free sites. But there's a huge problem with this --- there's no incentive to keep those books up to date or to add new teaching materials like problems and cases. and test banks. The best alternative for updating is probably a wiki textbook, but with so few teachers adopting wiki textbooks the new update material from users is sparse. In most instances the free textbooks just fade away.

My teaching philosophy was always to adopt the best textbook available even if its expensive. I suspect this is because when I was a student I often learned more from the textbook than I did the teacher. Why pay a lot for a course and then go cheap on the textbook? That's like going to an expensive menu intent on ordering the cheapest menu item even if it's an item you don't particularly like.

ePsych: An electronic Psychology text --- http://epsych.msstate.edu/index.html
I'ts remarkable that Professor Gary L. Bradshaw at Mississippii State University works so hard to keep this open sharing book so up to date.

Download 110 Free Philosophy eBooks: From Aristotle to Nietzsche & Wittgenstein ---

A 68 Hour Playlist of Shakespeare’s Plays Being Performed by Great Actors: Gielgud, McKellen & More ---

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

Free and Still-Relevant Econometrics Books ---

There are several Econometrics books, and comprehensive sets of lecture notes, that can be accessed for free. These include a number of excellent books by world-class econometricians.

Here a few that will get you started:

Thanks to Donsker Class for supplying several of these links.

If you know of others I'd love to hear about them.


From Econometrics Beat Blog by David Giles on August 11, 2014 ---

A Trio of Texts refers to three, free, econometrics e-texts made available by Francis Diebold, at U. Penn. Francis blogs at No Hesitations.
The three books on question are 
Accompanying slides, data, and code are also available, and the material is updated regularly.
The material is of an extremely high quality, and I strongly recommend all three books.

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

Tens of millions of free books in general ---

Free books from Amazon ---

Free learning materials in a wide range of academic disciplines ---

Jensen Comment
Free books and other learning materials are more relevant in some disciplines than others. For example, anything over a year old in financial accounting is quickly becoming out of date because new and revised accounting standards come out monthly ---

On the other hand free books in mathematics, statistics, econometrics, economics, managerial accounting, etc. have a longer life before revisions are necessary.

Online Statistics Education (including resources for teachers)  --- http://onlinestatbook.com/2/

Introduction to Statistical Thinking (With R, Without Calculus) --- http://pluto.huji.ac.il/~msby/StatThink/IntroStat.pdf
StatsTeachR --- 
Econometrician David Giles claims this is a great resource ---


Protecting seniors from COVID-19 fraud ---

"The Deficit Myth" and Modern Monetary Theory ---

Jensen Comment
Economics writers such as Paul Krugman play down the danger of stimulus printing of money to add to the money supply in economic downturns. Remember that the 2008 stimulus spending (following the crash of Wall Street Banks and large corporations like GM and Chrysler) is a whole lot different than 2020/2020 government printing of money for the money supply.

Firstly, the 2008 stimulus spending was in billions and not trillions of dollars (possibly tens of trillions if the Democrats sweep the 2020 election). This is a gigantic leap from any type of deficit spending ever imagined in history.

Secondly, much of the 2008 stimulus spending was returned to the government by investment banks. And the government earned much of what was spent for stimulus stock purchases (think GM and Chrysler) because shares purchased by the government in corporate bankruptcies was sold later on for a government "profit." In 2020 the trillions of borrowed and printed money will add trillions in demand for goods and services (think unemployment benefit stimulus spending and all those PPP loans that will be forgiven).

In my opinion the 2020-2021 added trillions in printed money will be more for political reasons than economic reasons. Tyler tends to avoid politics in his essays.

If you want to put your trust in Paul Krugmen that's your right. I think Paul Krugman sold his economic soul to anti-Trumpism. It does not take tens of trillions of printed money to defeat Donald Trump. He's doing that all by himself according to recent polls.

A Global Race to the Bottom: How Central Banks Are Responding to the COVID Crisis ---


Quantitative Easing --- https://en.wikipedia.org/wiki/Quantitative_easing


Helicopter Money --- https://en.wikipedia.org/wiki/Helicopter_money


Scott Pelly from CBS News --- https://en.wikipedia.org/wiki/Scott_Pelley


Jerrome Powell, Chairman of the Federal Reserve Bank --- https://en.wikipedia.org/wiki/Jerome_Powell


CBS Sixty Minutes
Fed Chair Jerome Powell on the coronavirus-ravaged economy ---



Pelly:  Fair to say you simply flooded the system with money?


Powell:  Yes. We did. That's another way to think about it. We did.


Pelly: Where does it come from?


Powell:  We print it digitally. So as a central bank, we have the ability to create money digitally. And we do that by buying Treasury Bills or bonds for other government guaranteed securities. And that actually increases the money supply. We also print actual currency, and we distriubte that through the Federal Reserve banks.

Jensen Comment
This printing of money is not the normal way money is created. Currency is usually printed only to satisfy liquidity (currency) demand for money that's already in the money supply such as when you write a $100 check for cash. The money in your checking account is already in the money supply. Money is created when you borrow from the bank to add to your checking account.


Bank money, or broad money (M1/M2) is the money created by private banks through the recording of loans as deposits of borrowing clients, with partial support indicated by the cash ratio.


Currently, bank money is created as electronic money. In most countries, the majority of money is mostly created as M1/M2 by commercial banks making loans. Contrary to some popular misconceptions, banks do not act simply as intermediaries, lending out deposits that savers place with them, and do not depend on central bank money (M0) to create new loans and deposits

But there are reserve requirements that banks must maintain to limit the amount of money created by banks.

How do you read lips behind a mask?
The pandemic made life harder for deaf people. The solutions could benefit everyone ---

Fraudster "Billionaire" Kylie Jenner --- https://en.wikipedia.org/wiki/Kylie_Jenner#Forbes_cover

Forbes cover Jenner appeared on the cover of the August 2018 issue of Forbes. They estimated that she had a net worth of $900 million, and that she was on the verge of becoming the youngest "self-made" billionaire. This would beat out Mark Zuckerberg, who became a billionaire at age 23. However, the publication's use of the term "self-made" sparked widespread criticism and jokes online. Critics argued that Jenner was already born into fame and fortune. The Dictionary.com Twitter handle cheekily defined the term "self-made." Comedian Fat Jew started a GoFundMe page to help Kylie Jenner earn another $100 million so that she would officially become a billionaire. Comedian Michelle Wolf had a viral stand-up comedy act related to how Jenner earned her fame and success. Some discussions took a more serious tone, with journalists writing pieces on wealth distribution, inequality and inheritance, as well as upward mobility in society. However, celebrities such as Jenner's half-sister Kim Kardashian and socialite Paris Hilton have come out and defended Jenner, legitimizing assertions that she is indeed self-made, while Hilton also described herself as self-made.[131][132] Jenner responded that "The self-made thing is true ... My parents told me I needed to make my own money, it's time to learn how to save and spend your own money, stuff like that. What I'm trying to say is, I did have a platform, but none of my money is inherited". In May 2020, however, Forbes released a statement accusing Jenner of forging tax documents so she would appear as a billionaire. The publication also accused her of fabricating revenue figures for Kylie Cosmetics.

Kylie Jenner is reportedly no longer a billionaire, and Forbes says she likely showed it fake tax returns: 'It's clear that Kylie's camp has been lying' ---

Bob Jensen's blog called Fraud Updates --- 

Federal prosecutors charged a Chinese manufacturer with exporting nearly a half million masks to the U.S. that falsely purported to be N95 respirators ---

SEC doles out record $50 million to whistleblower, pushing program total above $500 million ---

Journal Retracts Hydroxychloroquine Study ---

Prognosis: Yikes. On May 22, British medical journal The Lancet published a Harvard study that found not only does the malaria drug not help treat COVID-19, it’s associated with higher mortality rates. Alarmed, the World Health Organization paused trials of the drug. But now the journal has retracted the study at the request of three of its authors, who expressed concerns about the quality of the data — and Surgisphere, the company that provided it, has refused to transfer the full dataset. The retraction could fuel supporters of hydroxychloroquine like President Trump and Brazilian President Jair Bolsonaro.

Michigan State Refuses to Pay Ransom to Hackers ---

JC Penney is closing 154 stores for good — here's the list --- 

Today is a day to celebrate the May 30, 2020 successful launch of Elon Musk's Astronaut Space X Launch --- 
We should also celebrate Elon Musk's Boring Company's successful completion of tunnels in Las Vegas --- 
Elon Musk should also be praised for the many innovations and successes of his Tesla electric cars, trucks, and solar panels --- 
Tesla's cars and trucks aren't perfect — here are some of their most disappointing features (many photographs) --- 

The ultra-minimalist Model 3 interior sets a tone. If you like an uncluttered life, it's for you. If you enjoy some buttons and knobs because they're easier to use than touchscreen technology, then you're going to have a fraught relationship with the Model 3.

Tesla Model 3

The Model 3 has a glorious glass roof, but to make it work, the fastback hatch is sacrificed. Thus, the Model 3 has a trunk lid with a large cutout.

Tesla Model 3. Hollis Johnson/Business Insider And that's in exchange for a pretty stock 15 cubic feet of cargo capacity.

Tesla Model 3. Matthew DeBord/BI

The front trunk, or frunk, makes up for it. But that does mean you have two hatches to deal with.

Tesla Model 3. Matthew DeBord/BI Most of the Model 3's vehicle functions are consolidated in a central, landscape touchscreen that sits in the middle of the vehicle's dashboard.

Tesla Model 3. Matthew DeBord/BI

In a week of testing, I grew tired of always having to interact with screen. It didn't damage my overall impression of the Model 3, but to this day I long for more buttons whenever I test a vehicle that's following the Model 3's lead.

Tesla Model 3. Matthew DeBord/BI The Model 3 has an aftermarket wireless charging option that owners can purchase, but the stock 3 lacks the feature, which has become fairly standard on luxury vehicles.

Tesla Model 3. Matthew DeBord/BI

The Model 3's steering wheel eliminated numerous multifunction buttons that are now common. Instead, you get two thumb-wheels, which have to perform several duties apiece. Some folks love the iPhone-ish simplicity of this arrangement. I'm not one of them.

Tesla Model 3. Matthew DeBord/BI The Model S, in some ways, is Tesla's masterpiece: it's the first clean-sheet design, introduced in 2012. Not much to complain about, but ...

Tesla Model S

... the Model S gave us both Insane acceleration mode and later Ludicrous Mode. These features are amazing. Ludicrous Mode yields a 0-60 mph time that's faster than some supercars. But this is a SEDAN! Unless you want to tie everything down, your Ludicrous runs might become more few and far between.

Tesla Model S. Mark Ralston/AFP The Model S is a slow, slow charger when you're using a basic wall outlet. It's true "trickle" charging, about one mile per minute. In practice, unless you have a lot of time to kill, it's barely worth it.

A Tesla Model S juices up behind a shed. Matthew DeBord/Business Insider

The Model X is Tesla's most dramatic, high-tech vehicle. It's defined by its upswinging, falcon-wing rear doors.

Tesla Model X. Tesla They are cool. But they have to deploy every single time you want to get in and out. After a few days of testing the Model X, I found myself wishing there was a more straightforward, old-school door option.

Tesla Model X. Matthew DeBord/BI

The Model X has a third-row option. But because the SUV isn't a proper full-size ute, there's almost no space back there for normal-sized adult humans.

Tesla Model X. Matthew DeBord/BI Charging for Teslas is both a virtue and a curse. The company's global Supercharger network is widespread and enables fast-charged road trips that exceed its vehicles' already considerable range.

Tesla Model X. Matthew DeBord/BI

But the fastest charge can still consume an hour, depending on how depleted the battery is. And while Teslas can calculate how long to charge, based on how a trip has been plotted, it's always longer than a five-minute fill-up in a gas-powered car.

Matthew DeBord/BI Like the Model 3, much of the Model X's functions are managed via a huge touchscreen, with a portrait layout just like the Model S. And like the Model 3, one develops a love-hate relationship with the setup.

Tesla Model X. Matthew DeBord/BI

Tesla Roadster

The original Roadster was Tesla's first car, and it was groundbreaking: sexy and fast, miles beyond the glorified golf carts that electric vehicles had been.

The original Tesla Roadster. Matthew DeBord/Business Insider But it also had perhaps the worst infotainment system in all of cardom, even by the standards of the early 2000s.

The original Tesla Roadster. Matthew DeBord/Business Insider

The Roadster was also a fairly pure sports car: heavy steering, a stiff ride, and zero versatility.

Tesla Model Y

The original Tesla Roadster. Matthew DeBord/Business Insider The Model Y is Tesla's newest vehicle — and the crossover SUV is the company's first unattractive effort.

Compact crossovers tend to be unimpressive visually, anyway. But compared with Tesla's current lineup, the Model Y is the ugly duckling.

Tesla Model Y. Matt Debord/Business Insider I'm of two minds about Tesla's semi-self-driving system, Autopilot. On the one hand, it has incredible potential, even though I don't think it's now much more than advanced cruise control.

Benjamin Zhang/Business Insider

The problem is that it's rather tiring to use. It demands a high level of driving attention. And besides, I like to DRIVE Teslas myself, because they're so much fun.

Benjamin Zhang/Business Insider The system is also lagging some of the better highway-only hands-free offerings, namely Cadillac's Super Cruise tech.

Tesla Cybertruck

The radical new Cybertruck has a controversial design, but I welcomed it. With the Model Y, the company has fallen into a rut.

Tesla Cybertruck. FREDERIC J. BROWN/AFP via Getty Images Still, the Cybertruck echoes the Model X in having complicated, retractable bed cover for its "vault."

Bed covers — or "tonneau" covers — are a familiar pickup-truck option. But I don't tend to like 'em much. They get in the way and add complexity to vehicles that don't need it.

Jeep Gladiator. Matthew DeBord/Insider The Cybertruck also has a stainless-steel construction. That might sound impressive. But there's a reason we don't have any stainless-steel cars — and haven't since the ill-fated DMC DeLorean. Hmmm ... also gull-wing doors.

A DMC DeLorean. Timothy Morris/Getty Images

 Highly Lithium-dependent.

Finally, while Tesla's battery design allowed it to conquer the EV world early, it's something of a long-term disadvantage. It consists of thousands of lithium-ion cells, all wired together in packs. The layout is inefficient — and highly lithium-dependent.

Jensen Comment
Lithium dependence makes such battery-powered cars dependent upon other nations for supply and cartel pricing (think Chile, China, and Zimbabwe)

YouTube is 15 years old. Here's a timeline of how YouTube was founded, its rise to video behemoth, and its biggest controversies ---

'It's an awesome gun': US snipers are pumped to get the new rifle soldiers, Marines, and special operators all want ---

John Kemeny born in Budapest, Hungary. A mathematician and philosopher, he (with Tom Kurtz) invented the BASIC computer programming language and computer time-sharing and (with Laurie Snell) introduced Markov chains and other probabilistic ideas to general education students ---

Dating over Zoom? Don’t be surprised if those online sparks fizzle in person ---
Jensen Comment
Face-to-face encounters with the zits, tattoos, body odor, bad breath, stinginess, personality turnoffs, and booze behavior bring out what dating sites' advertisements don't tell us about.

How to See What Malware Windows Defender Found on Your PC ---

How to Add Exclusions in Windows Defender on Windows 10 ---

Why Notepad Is Still Awesome for Taking Notes ---

How to Automatically Translate a Web Page in Microsoft Edge ---

NYT:  What do copyright and authorship mean in the crowdsourced realm known as Omegaverse?

Colleges Woo (some) Students With Bargain Tuition Rates ---

From a Retraction Watch Newsletter on June 1, 2020
Especially note the study in Lancet that the liberal media jumped on as being the most definitive study to date. The media loved it, but 180 scientists were skeptical of parts of it.
Also note that there's a lot of completely phony research being circulated.

How many papers about COVID-19 have been retracted? We’ve been keeping track, as part of our database. Here’s our frequently updated list.

Here’s what was happening elsewhere:

·        A large study in The Lancet of hydroxychloroquine for COVID-19 has earned a correction after more than 180 scientists signed a letter criticizing it. More from Andrew Gelman.

·        A company allegedly “fabricated phony scientific studies…to substantiate their false claims” about COVID-19.

·        The US Food and Drug Administration (FDA) “has warned a drug company for data falsification” and environmental issues.

·        “Scientific misinformation persists when retractions and corrections are not promptly issued, are not sufficiently detailed, and fail to connect to the misinformation.”

·        “We use network models to think about why retractions often fail.”

·        “The preliminary nature of what I’ve seen published in top journals is eye-opening. It forces us to rethink what peer review means, what rigor means, and what prestige means.”

·        “The problem is that good science, which requires scrutiny and replication, simply cannot move at the speed of the rolling news cycle.”

·        “British psychologist Hans Eysenck has always been controversial for his social views. His scientific integrity is now also under attack – again.” More here.

·        “Disability rights activists are pressuring a law school journal to retract a paper that they claim justifies ‘ableism and eugenics’ in response to the COVID-19 pandemic.”

·        “Reasons to Worry Less About the Explosion of Preprints.”

·        “[I]n recent years,” says a report, “all the major publishers have made their own investments in preprint platforms.”

·        A look at open peer review.

·        “Subsequently, on the same day, this paper was alerted to allegations — first made public on social media — that parts of the same piece by Ravi were similar to sections of a paper, ‘Roadmap to Responsibly Reopen America’, published on April 23, by Paul Romer, University Professor, New York University, and 2018 Nobel Laureate in Economics.”

·        “Coronavirus studies appear at lightning speed. Too soon maybe?”

·        “The speed of coronavirus science has consequences.”

·        “When does fast science become problematic science? COVID-19 is testing us on that question and many more,” says the Los Angeles Times.

·        “Post-Publication Peer Review for Real:” Researchers say the approach taken by one neuroscience journal could succeed where others have failed.

·        “We also found a better affinity to Nature by the general audience and a better affinity to Science in former USSR scholarly allies.”

·        study of retractions in the life sciences, using PubMed, which the author says is, to the best of her knowledge, “the biggest dataset on retractions in biomedical literature to be studied.” We’d humbly suggest looking at our database, which is far more comprehensive, next time.

·        “A Vigilante in Statistical Badlands:” How a JAMA paper on dialysis came to be retracted.

·        “It is also interesting to note that several preprints received negatively by the scientific community are amongst the most tweeted.” A preprint about preprints during COVID-19.

·        “Concerns have been raised about the treatment of Chinese academics deemed to have strayed from official narratives about the Covid-19 pandemic.”

·        “An academic who doesn’t have the ability to challenge the research findings of their colleagues because those questions threaten the university’s funding doesn’t have intellectual freedom.”

·        “However, the results may have been influenced by the (re)search bubble effect. In other words, using the Google search engine may have influenced study results due to underlying, highly personalized algorithms…”


U.S. Chapter 11 bankruptcy filings surge in May ---
Jensen Comment
It will be hard for many businesses to recover from bankruptcy. Exhibit A is  a bankrupt restaurant with the cost of food soaring and revenues declining due to social distancing where perhaps only half as many diners can be legally served at any point in time. Add to this regions dependent upon tourism with almost no tourists. Sure menu prices can be increased, but price increases are not a good way to attract customers when the pandemic lockdowns are lifted while unemployment remains at double digits.

Particularly hard hit will be businesses (think food, electronics, fueling stations, and drug stores)  in urban riot zones where there's now greater fear of being looted and burned out with reduced police protection in the future. Exhibit A is St. Louis and other cities that tell police not to arrest looters since looters, like shoplifters, will no longer be punished. Minority people underserved with stores in the past will be even more underserved in the future without police protection of their stores from looters and shoplifters and even arsonists.

What do cities that won't punish shoplifters and looters expect from stores?
They expect them to stay even though the cities won't protect stores from shoplifters and looters and now let them go free even if the police arrest them

Shoplifting soars as prosecutors back off ---

Why isn’t Andrew Sullivan allowed to write about protests in his New York Times column?
Apparently because he might say looting and shoplifting are wrong

NFL commissioner Roger Goodell admits they were WRONG for not promoting Colin Kaepernick's protests against police brutality and that players can kneel from now on ---
NFL says players' protests during national anthem should be allowed ---

How to Mislead With Statistics

Have We Already Defunded the Police?

Jensen Comment
A well known problem in cost accounting comes in precisely defining costs to be classified. The classic example is the definition of a $20 million building on a balance sheet.

Firstly, that $20 million most likely includes the cost of the land under and surrounding the building. Land costs are quite different than construction costs of the building itself. For one thing land site lasts forever and is not subject to depreciation like the construction costs of the building certain land improvements.

Secondly, there's the classic problem in accountancy of costs that get expensed (on the income statement) versus costs that get capitalized (on the balance sheet) and the rates at which some of those capitalized costs become expensed. For example, the costs of light bulbs in a $20 million building is a significant cost. When the building was new, those light bulb costs were probably included in the $20 million capitalized cost. However, every year thereafter the replacement costs of those light bulbs are probably expensed each year even when the light bulbs themselves are expected to last several years.

Now consider "Police and Corrections Expenditures" in the above article. I suspect these numbers are taken from the annual expenditure budgets. Governmental accounting is based more on fund accounting than accrual accounting used by business firms. But fund accounting is troubled by some of the definitional problems faced in accrual accounting. Does "Police Expenditure" in the above article include the cost of operating police station buildings or is it only based on the salaries and bonuses of police officers and administrators? Does it include the related cost of vehicles, computers, etc.?

Then there's the gray zone of technology costs affecting policing. Does "Police Expenditure" include the cost of creating and maintaining databases such as fingerprint, DNA, and criminal records in national, state, and regional databases?

Presumably, there are tradeoffs such as the more we spend on newer policing technologies the less we have to spend on police labor that those technologies replaced. Those technology costs may be included in budgetary funds other than "Police Expenditures."

Then there's the problem of those multimillion dollar punitive damage awards the courts pass against police departments. Are they "Police Expenditures?"

And then there's the enormous problem that the State of Illinois and the City of Chicago know more about than anybody else. Does "Police Expenditure" include the massive cost of pensions of police officers and administrators? If so defunding of police is not such a simple matter since retirement obligations go on and on even if you fire the entire police force.

My point here is that accountancy in the 21st Century accountancy is much more complex that in the 1400s when Pacioli expressed double-entry bookkeeping in simple algebraic equations.

The question of whether we are already "defunding the police" is not so simple to answer as concluded in the above article.

Alan Turing died on June 7, 1954 in Cheshire, England. The mathematician best known for his code-breaking work at Bletchley Park during World War II was a pioneer of theoretical computer science ---

The film entitled The Imitation Game is one of my top 10 favorite films of all time ---

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

Report Assesses Challenges and Opportunity of Blockchain in Higher Ed ---

Racial Profiles of Accountants in the USA (does not include accountants of color other than African Americans)

There are 1,762,000 accountants and auditors in the United States for the year 2008. They represent 1.2% of the total 145,362,000 employed Americans for the same year. 61.1% of American accountants and auditors are female while 10.2% are Asian. This data is based on the The 2010 Statistical Yearbook of the United States Census Bureau ---
For updates see
Note that not all "accountants" even go to college. especially those trained to do some accounting functions (think bookkeeping) on the job. To sit for the CPA examination virtually all candidates now must have five years (150 semester credits) including required courses in accounting, auditing, ethics, and business.

Overall participation of African-Americans in the accounting profession continues to be low. According to the U.S. Bureau of Labor Statistics (BLS), African-Americans represent 12.1% of the employed workforce but only 8.2% of the accountant and auditor workforce ---

Out of 650,000 CPAs in the U.S., an estimated 5,000 are black, according to the National Association of Black Accountants (NABA). The number of black accountants has changed little in the past two decades while the number of their Asian and Hispanic colleagues has grown to more than 12% and 7% of the field ---

The first African American CPA was John Wesley Cromwell, Jr., licensed in 1921. John went on to lead a very successful career after he became the controller of Howard University in 1930

Jensen Comment
When I was Chair of the Accounting Department at Florida State University (1978-1982) there were two major university accounting programs in Tallahassee --- FSU and Florida A&M. The FSU program was heavily geared toward preparing students for the CPA examination, and we did have African American Accounting majors in the FSU program who prepared for and did become CPAs. The Florida A&M (one of the better-known historically black universities)  program at the time was not geared to preparing accounting majors to take the CPA examination. Accounting majors at Florida A&M usually had corporate apprenticeships to become corporate accountants rather than CPAs. These accounting student apprenticeships included major corporations like IBM and Exxon that gave a significant amount of money to historically black universities in general.

I mention this because I think most historically black universities (certainly not all like Howard University) at the time modeled themselves after Florida A&M. I think this reflects African American career tracks in accounting that bypassed the CPA examination entirely. African Americans aspiring to be CPAs mostly chose other universities like FSU.

Footnote:  I've not followed how Florida A&M and other historically black universities changed their accounting curricula and goals since 1982

The PhD Project --- http://www.phdproject.org/

Since 1994, The PhD Project has more than tripled the number of minority business school professors...from 294 to over 960. These individuals are inspiring and encouraging a new generation of business professionals. Click here to learn more about our fifteen years of achievements, real insights on the journey to a PhD degree and the professors who are making a big impact.

Are you ready to be the next role model? Currently, The PhD Project has 400 minority doctoral student members pursuing their dream. Like you, they were professionals or recent grads satisfying their quest for a high level of achievement and answering the call to mentor. With an expansive network of support, The PhD Project is now helping them prepare for success in academia.

Whether you become involved as a doctoral student, professor, participating university, or supporting organization...just become involved. Learn more by visiting the links on the left.

Participation in The PhD Project is available to anyone of African-American, Hispanic American and Native American descent who is interested in business doctoral studies.

Jensen Comment
The PhD Project commenced in the KPMG Foundation under the guidance of Executive Partner Bernie Milano who increasingly devoted more time, money, and sweat to raise money from other accounting firms and from corporations. It has since expanded beyond accounting doctoral programs into other business disciplines.

Above and beyond helping minority students get into selected doctoral programs, Bernie has been dogged about trying every which way to see them to the graduation day endings when a wide array colleges in literally every part of the world are eager to hire them. These students have many more hurdles to cross than most other doctoral students, and Bernie's Dream is to help them across the biggest hurdles without making it any easier for them then all other doctoral students.

Most importantly, the salting of these graduates around the world as role models is increasingly vital to inspiring undergraduate and even K12 minority students to aspire to become practicing professionals and/or doctoral students themselves. These role models are living proof that Berne's Dream can become their dream.

Thank you Bernie, KPMG, and the many other accounting firms and corporations have made Bernie's Dream come true.

How doctoral programs can help minority candidates
Video on the PhD Completion Program --- http://www.youtube.com/watch?v=zWtUTZk1w4Q

Also read about the efforts of the Bill and Melinda Gates Foundation --- Click Here

Added Jensen Rant
Often potential minority candidates for accounting doctoral programs are CPAs. They are strong accounting candidates that are attracted to accounting and turned off by the heavy mathematics, statistics, and econometrics years of study in accountancy doctoral programs that have almost no accountancy. It would help greatly if some of our leading doctoral programs would open up paths of study other than "accountics."

Alternative study and research paths could include paths of case method and field research. Those graduates may never publish in The Accounting Review (which now publishes zero case and field research studies according to the latest report of the TAR Editor), but there are research journals that will publish case and field research studies.

My rants ad nauseum on the narrow mindedness of present accountics doctoral programs are shown at ---

In his first President's Message, Gary Previts mentions the Plumlee report on the dire shortage of accountancy doctoral students and provides a link to the AAA's new site providing resources for research and experimentation on "Future Accounting Faculty and Programs Projects" --- http://aaahq.org/temp/phd/index.cfm
Note especially the Accounting PhD Program Info link with a picture) and the PhD Project link (at the bottom):

Welcome to the preliminary posting of a new resource for the community participating in and supporting accounting programs, students, faculty, and by that connection practitioners of accounting. We plan to build this collection of resources for the broad community committed to a vital future for accounting education. This page is an initial step to creating a place where we can come together to gather resources and share data and ideas.
Making A Difference: Careers in Academia
Powerpoint slides created by Nancy BaGranof and Stephanie Bryant for the 2007 Beta Alpha Psi Annual Meeting. Permission granted for use and adaptation with attribution.
Accounting PhD Program Info

New Research Projects by the AAA on the Trends and Characteristics of Accounting Faculty, Students, Curriculum, and Programs

Part I: Future of Accounting Faculty Project (Report December, 2007)
Part II: Future of Accounting Programs Project

Part I will describe today's accounting academic workforce, via demographics, work patterns, productivity, and career progression of accounting faculty, as well as of faculty in selected peer disciplines using data from the national survey of postsecondary faculty (NSOPF) to establish trends, and a set of measures will be combined to benchmark the overall status of accounting against (approximately) 150 fields. This project will provide context and data to identify factors affecting the pipeline and workplace.

Part II will focus on expanding understanding of the characteristics of accounting faculty, students, and accounting programs, and implications of their evolving environment. The need for the Part I project illustrates how essential it is for the discipline and profession of accounting that we establish a more standard and comprehensive process for collecting, analyzing, and reporting data about accounting students, doctoral students, faculty, curriculum, and programs.

More Resources on the Changing Environment for Faculty:

The Reshaping of America's Academic Workforce
David W. Leslie, TIAA-CREF Institute Fellow
The College of William and Mary
TIAA Institute Research Dialogue Series, 2007

Jim Hasselback's* 2007 Analysis of Accounting Faculty Birthdates
*Copyrighted – requests for use to J. R. Hasselback

  • Among U.S. Accounting Academics -- 53.4% are 55 or older

From the Integrated Postsecondary Education System (IPEDS)

  • 34.8% of all full-time faculty in the U.S. are non-tenure-track -- nearly 2 in 5 of all full-time appointments
  • Between 1993 and 2003 the proportion of all new full-time hires into "off-track" appointments increased each year from 50% to nearly 3 in 5 (58.6%)
  • Reported in J. Schuster & M. Finkelstein (Fall, 2006). "On the Brink: Assessing the Status of the American Faculty," Thought & Action 51-62.

Supply and Demand for Accounting PhDs

American Accounting Association PhD Supply/Demand Resource Page
A collection of resources, links, and reports related to the pipeline of future Accounting faculty. Highlights include:

  • Report of the AAA/APLG Committee to Assess the Supply and Demand of Accounting PhDs
  • Link to the Doctoral Education Resource Center of AACSB International (Association to Advance Collegiate Schools of Business)
  • AICPA's Journal of Accountancy's article "Teaching for the Love of It"

Deloitte Foundation Accounting Doctoral Student Survey

Survey Results (Summer, 2007)
Data collected by survey of attendees of the 2007 AAA/Deloitte J. Michael Cook Doctoral Consortium

The PhD Project and Accounting Doctoral Students Association

The PhD Project is an information clearinghouse created to increase the diversity of business school faculty by attracting African Americans, Hispanic Americans and Native Americans to business doctoral programs and by providing a network of peer support. In just 12 short years, the PhD Project has been the catalyst for a dramatic increase in the number of minority business school faculty—from 294 to 842, with approximately 380 more candidates currently immersed in doctoral studies.

The PhD Project Accounting Doctoral Students Association is a voluntary association offering moral support and encouragement to African-American, Hispanic-American, and Native American Accounting Doctoral Students as their pursue their degrees and take their places in the teaching and research profession, and serve as mentors to new doctoral students.

PhD Project Surveys of Students, Professors, and Deans
Results of a survey among students to understand the impact of minority professors on minority and non-minority students.

Accounting Firms Supporting the AAA and Accounting Programs, Faculty, and Students

Related Organizations Sharing Interest in Accounting Faculty and Programs


Gender Profiles of Accountants in the USA

There are 1,762,000 accountants and auditors in the United States for the year 2008. They represent 1.2% of the total 145,362,000 employed Americans for the same year. 61.1% of American accountants and auditors are female while 10.2% are Asian. This data is based on the The 2010 Statistical Yearbook of the United States Census Bureau ---
For updates see
Note that not all "accountants" even go to college. especially those trained to do some accounting functions (think bookkeeping) on the job. To sit for the CPA examination virtually all candidates now must have five years (150 semester credits) including required courses in accounting, auditing, ethics, and business.


Eight Special Women of Accounting --- http://www.journalofaccountancy.com/Issues/2007/Aug/EightSpecialWomenInAccounting.htm

Among the AICPA-donated volumes at Ole Miss are two binders containing photographs of individuals appearing in the JofA or at accounting conventions from 1887 to 1979. Of the 446 individuals featured, eight are women—Christine Ross, Ellen Libby Eastman, Miriam Donnelly, Mary E. Murphy, Helen Lord, Helen H. Fortune, Mary E. Lewis and Beth M. Thompson. In a time when the profession was the all-but-exclusive domain of men, they stood out not only because of their gender but in many cases because of their accomplishments and contributions to accounting. Consider that in 1933, slightly more than 100 CPA certificates had been issued to women. By 1946, World War II had changed traditional notions of gender in the workplace, and female CPAs had more than tripled to 360—still a small contingent but, as information gleaned from the AICPA Library indicates, one capable of exerting a strong and beneficial influence on the profession.

Christine Ross

Born about 1873 in Nova Scotia, Ross took New York by storm in the late 1890s. New York state enacted licensure legislation in 1896 and gave its inaugural CPA exam in December 1896. Ross sat for the exam in June 1898, scoring second or third in her group. Six to 18 months elapsed while her certificate was delayed by state regents because of her gender. But she had completed the requirements and became the first woman CPA in the United States, receiving certificate no. 143 on Dec. 21, 1899.

Ross began practicing accounting around 1889. For several years, she worked for Manning’s Yacht Agency in New York. Her clients included women’s organizations, wealthy women and those in fashion and business.

Helen Lord
Lord received her CPA certificate from New York in 1934 and in 1935 joined the American Society of Certified Public Accountants, which merged with the American Institute of Accountants (later AICPA) the following year. In 1937, she was a partner with her father in the New York firm of Lord & Lord and a member of the AIA. She served in the late 1940s as business manager of The Woman CPA, published by the American Woman’s Society of Certified Public Accountants–American Society of Women Accountants. Lord reported the journal then had a circulation of more than 2,200.

Helen Hifner Fortune
Fortune, one of the first women CPAs in Kentucky, received certificate no. 174 in 1935 and was admitted to the AIA the following year. She became a member of an AIA committee in 1942 and by 1947 was a partner in the Lexington, Ky., firm of Hifner and Fortune.

Ellen Libby Eastman
Eastman began her career as a clerk in a Maine lumber company, eventually becoming chief accountant. She studied for the CPA exam at night and became the first woman CPA in Maine, receiving certificate no. 37 dated 1918. She was also the first woman to establish a public accounting practice in New England. Arriving in New York in 1920, Eastman focused on tax work and audited the accounts of the American Women’s Hospital in Greece. In 1925, she was a member of the ASCPA. In 1940, Eastman began working with the law firm of Hawkins, Delafield & Longfellow in New York.

She was outspoken and eloquent regarding a woman’s ability to succeed in accounting. In a 1929 article in The Certified Public Accountant, Eastman recounted her adventures:

One must be willing and able to endure long and irregular hours, unusual working arrangements and difficult travel conditions. I have worked eighteen out of the twenty-four hours of a day with time for but one meal; I have worked in the office of a bank president with its mahogany furnishings and oriental rugs and I have worked in the corner of a grain mill with a grain bin for a desk and a salt box for a chair; I have been accorded the courtesy of the private car and chauffeur of my client and have also walked two miles over the top of a mountain to a lumber camp inaccessible even with a Ford car. I have ridden from ten to fifteen miles into the country after leaving the railroad, the only conveyance being a horse and traverse runners—and this in the severity of a New England winter. I have done it with a thermometer registering fourteen degrees below zero and a twenty-five mile per hour gale blowing. I have chilled my feet and frozen my nose for the sake of success in a job which I love. I have been snowbound in railroad stations and have been stranded five miles from a garage with both rear tires of my car flat. I have ridden into and out of open culvert ditches with the workmen shouting warnings to me. And always one must keep the appointment; “how” is not the client’s concern.

Mary E. Murphy
A long-lived pioneer, Murphy (1905–1985) lectured, researched and taught in the United States and abroad, retiring in 1973. The Iowa native earned her bachelor of commerce degree with a major in accounting from the University of Iowa in 1927, then obtained a master’s in accountancy in 1928 from Columbia University Business School. In 1938, she received a doctorate in accountancy—only the second woman in the United States to do so—from the London School of Economics.

In 1928, Murphy began working in the New York office of Lybrand, Ross Bros. & Montgomery. Two years later, she took the CPA exam in Iowa and received certificate no. 67, to become the first woman CPA in Iowa. She joined the AIA in 1937.

Following her public accounting stint, she served for three years as the chair of the Department of Commerce at St. Mary’s College in Notre Dame, Ind. Murphy also was an assistant professor of economics at Hunter College of the City University of New York until 1951. In 1952, she received the first Fulbright professorship of accounting, with assignments in Australia and New Zealand. In 1957, she was appointed as the first director of research of the Institute of Chartered Accountants in Australia. Murphy retired in 1973 from the accounting faculty at California State University.

She published or collaborated on more than 20 books and 100 journal articles and many book reviews and scholarly papers. From 1946 to 1965 she was the most frequently published author in The Accounting Review. Murphy investigated the role of accounting in the economy, made the case for accounting education improvements and paved the way for other aspiring women accountants to prosper. More than half her publications explored international accounting, often advocating standardization. She also emphasized accounting history and biographies.

Mary E. Lewis
Lewis received California CPA certificate no. 1404 in 1939. She was admitted to the AIA that year and by 1947 had her own firm in Los Angeles.

Beth M. Thompson
Thompson worked as the office manager in the Kentucky Automobile Agency she and her husband, Charles R. Thompson, owned. After closing the car business, they moved to Florida, where she worked for an accounting firm. She passed the CPA exam in 1951 with the encouragement of her husband and opened her own accounting business in Miami. In 1955, Thompson was one of only 900 women CPAs and the only female president of a state association chapter—the Dade County chapter of the Florida Institute of CPAs.

Miriam Donnelly
From 1949 to 1955, Donnelly was head librarian of the AIA library. (In 1957, the AIA was renamed the AICPA.) She began her career with the library as assistant librarian and cataloger in 1927, after working for two governmental libraries and the New York Public Library.


History of women accountants in the 1880. US Federal Census ---

Christine Ross (The First Woman CPA) --- Click Here

Mary Jo McCann (First Woman CPA in Kansas) ---

Bertha Aldrich (First Woman CPA in California) --- http://boards.ancestry.com/surnames.aldrich/600/mb.ashx

Accounting Reform (search for women) --- http://en.wikipedia.org/wiki/Accounting_reform

American Society of Women Accountants --- http://en.wikipedia.org/wiki/University_of_Cambridge#Women.27s_education

Accounting and Financial Women's Alliance --- http://www.afwa.org/

Accounting History Libraries at the University of Mississippi (Ole Miss) --- http://www.olemiss.edu/depts/accountancy/libraries.html
There are many items pertaining to accounting women in history, especially in the Accounting Historians Journal

Ruth Andersen, First Woman on the Board of a Big Four Accounting Firm --- http://en.wikipedia.org/wiki/Ruth_Anderson_%28accountant%29

Cynthia Cooper (Internal auditor who blew the whistle at WorldCom) --- http://en.wikipedia.org/wiki/Cynthia_Cooper_%28accountant%29

Lynn Brewer was never enough of a player to even mention in my threads on the Enron scandal
The foul mouthed Sherron Watkins was the significant whistleblowers at Enron

Grace Andrews (early mathematician and accountant in Barnard College) --- http://en.wikipedia.org/wiki/Grace_Andrews_%28mathematician%29

Patricia Courtney (IRS agent and professional baseball star) --- http://en.wikipedia.org/wiki/Patricia_Courtney

Patrecia Barringer (Tax accountant, auditor, and professional baseball star) ---http://en.wikipedia.org/wiki/Patricia_Barringer

Helen Nordquist (Telephone operator, accountant, and professional baseball star) --- http://en.wikipedia.org/wiki/Helen_Nordquist

Rita Lee (Accounting Student Tennis Star) --- http://en.wikipedia.org/wiki/Janet_Lee

Diane Cummins (Canadian Accountant Track Star) --- http://en.wikipedia.org/wiki/Diane_Cummins

Sue Hearnshaw (British Chartered Accountant and Long Jump Star) --- http://en.wikipedia.org/wiki/Sue_Hearnshaw

Betty Wagner Spandikow (Accountant Who Became an Advocate of Breast Feeding) --- http://en.wikipedia.org/wiki/Betty_Wagner_Spandikow

Jennifer Archer (Oil and Gas Accountant Turned Fiction Writer) --- http://en.wikipedia.org/wiki/Jennifer_Archer


'Death by a Thousand Cuts': Why Are Women Leaving Big Law? ---

Christopher Cox predicts the significant ways academic libraries will shift in terms of collections, services, spaces and operations as a result of the pandemic ---

. . .


The diminishing value of print collections. If the coronavirus crisis has taught us anything, it’s how irrelevant our circulating print collections have become. Overnight, most libraries eliminated access due to concerns of virus spread. Strangely, requests for these materials were minimal. How can we make the content in our print collections more accessible and relevant in a post-COVID-19 world?


Mass digitization and access versus archives. For years, research libraries have engaged in “just-in-case” print digitization efforts. With print materials locked behind closed doors, the Internet Archive launched the National Emergency Digital Library, and Hathi Trust opened Emergency Temporary Access to its members. While some authors expressed chagrin at those actions, the result, as Roger Schonfeld points out, is a triumph of long-term planning over the prioritization of immediate needs. Although copyright issues will need to be resolved, additional mass digitization efforts should be undertaken, leveraging collaborative storage agreements currently dedicated to the preservation of print content, to make library print collections more accessible.


E-everything. Unlike our print materials, libraries have seen use of our electronic resources skyrocket. Over the next few years, we will spend more time and money developing our electronic collections. That will be a challenge with diminishing budgets. Libraries will need to develop new strategies for negotiating better deals with publishers and lobby for greater access to streaming media and ebooks, which are more plentiful and cheaply accessible to individuals than they are to libraries. New access models will also need to be developed, and if the recent Macmillan e-book embargo is any indication, publishers will make this challenging.


The end of big deals. The long-term financial implications of COVID-19, as well as years of inflationary increases by publishers, have caused several institutions to rethink multiyear licenses to large journal packages. The University of North Carolina and State University of New York system libraries recently announced that they will be canceling their Elsevier contracts in favor of title-by-title purchasing that will save significant money. Look for more libraries to follow suit and cancel big deals, relying instead on resource-sharing agreements and document delivery services, forcing publishers to develop à la carte access options.


Distinctive collection digitization. The greatest asset of any academic library’s collection is its special collections and archives. Ironically, these distinctive materials are often hidden in vaults, only available for in-person access. Archivists have been challenged to provide research materials and services online during the COVID-19 closure. Look for an increase in archives digitization efforts in the coming years, transitioning digitized content from being a method of preservation or preview, to being the primary access point for the collection.


Copyright/fair use challenges. While it justly protects the creators, copyright has always been unreasonably restrictive. And while fair use does provide for educational use of copyrighted materials, most faculty members don’t understand it, concerned only with making content available to their students. As courses go online, they’ll want greater access to materials to use in their courses. Librarians must provide more copyright education, as well as encourage authors to use creative commons licenses and lobby for more flexible copyright laws.




Self-service models and virtual alternatives. Libraries pride themselves on the in-person customer experience they provide. How do we recalibrate our service desks so they don’t become hot zones of traffic and disease spread but continue to provide the high-quality customer service our patrons expect? Will we have service desks at all? Look for more self-service and touchless interactions: self-checkout, curbside pickup, scan and deliver, and materials delivery. Expect also that patrons won’t visit us as much as they used to. We’ll need to bring our services to them.


Embedded librarianship. Placing librarians physically in the flow of teaching and research efforts has been a trend for years. If courses remain online, deeper integration of both library resources and personnel into course management systems is essential to ensure students gain information literacy skills. Librarians can help faculty members develop course content, co-teach, provide research consultations, hold virtual office hours online and assist in the identification and linking of course content.


The rise of open content … The quest for a coronavirus cure has emphasized the importance of immediate access to scientific information and data sets. Librarians have been lobbying for years to develop alternative pathways for research dissemination through institutional repositories and support of open-access publishing. This is the moment to advocate for open research and open data in federal grants and to educate faculty members about how to retain their publication rights. Look for libraries to also seek greater control of the research being produced at their institutions, as can be seen in the recent rise of publisher open-access agreements.


 … and open educational resources. Libraries have already taken a leadership role in educating faculty on the benefits of creating and adopting open educational resources, free or low-cost textbooks, and learning materials that provide teacher personalization while lowering the cost of student education. OERs will be in demand as faculty seek alternatives to bulky print textbooks. Libraries can also introduce and manage free homework systems and virtual labs to enhance online student engagement.


Support for online teaching. Libraries are perfectly positioned to assist faculty in the development of online courses. Our instructional technology game is strong, having extensive familiarity with tutorial and instructional video creation, course management systems, OER and the like. We already provide students with instruction, technologies and spaces that support digital literacy -- using technology to create and communicate. We need to build further relationships with campus offices of online education, instructional technology and teaching and learning to leverage this expertise and ensure that students and faculty have the skills they need to succeed in this new online environment.


Support for online research. Lab closures and travel restrictions present barriers to faculty research. Libraries can assist researchers by developing online environments for faculty members to collaborate from a distance. Virtual lab environments, built on current voice recognition and data visualization initiatives, can be developed to aid researchers who are unable to conduct physical experiments. Researchers will also need places to deposit data and distribute their research. Libraries can use tools like ORCID to connect preferred gateways like ArXiv with institutional repositories to develop a comprehensive research platform for researchers.

The library website as a virtual front door. Libraries have had to rethink their websites now that they represent the primary path of interaction for patrons. Following usability principles, look for library websites to evolve to be more user friendly, responsive and customizable.


Personalization and the promise of artificial intelligence. Libraries have been reluctant to embrace artificial intelligence surveillance technologies due to our desire to protect the intellectual freedom of our patrons. Yet AI technologies could be harnessed to provide more tailored search results, monitor social distancing and integrate the library into personal assistants.





Studied study spaces. New library designs have intentionally emphasized open floor plans and collaborative study space. How will this change in a post-COVID-19 world? Will students prefer, or be forced, to use individualized study spaces? Will group studies be in demand or closed altogether? If there are guidelines on the size of groups, how do we monitor and enforce them?


Removing tables and chairs will be necessary to encourage social distancing. Technology can be harnessed to help patrons avoid clusters of individuals or identify and book open seats in less populated areas. Look for significant changes in space design as libraries study user behavior and seek to respond.

A second, larger challenge exists in serving our populations in our current footprints. Knowing we will have to limit the number of patrons in our buildings, more study spaces will be needed across campus. Taking the lead in managing and coordinating access to these new spaces would allow us to become more integrated across the geography of our institutions.


The disappearance of public technology. Computer labs are disappearing from our campuses, but libraries still have large numbers of public computers and even greater collections of circulating technology. Public computers may become a thing of the past in a post-COVID-19 world. Libraries will encourage students to bring their own devices and provide student work environments -- dual monitors, shareable screens -- that can be tailored to individual needs. New cleaning routines will need to be developed to ensure safe circulation of technology should that continue.




Employee safety.


Continued in article

Jensen Comment
Computer labs my be reduced in size and number, but they may still be needed for software available on college computers than cannot be legally downloaded to student computers. Having said this I see a lot such software available at Trinity University that can be accessed remotely via VM Horizon Client computers (think MATLAB and IBM SPSS).


From the Scout Report on Junde 5, 2020

OpenShot --- www.openshot.org 
OpenShot is an open source cross-platform video editor. It supports many dozens of video, audio, and image formats. Users can combine multiple video sources with an unlimited number of tracks and layers. The editor also allows for individual clips to be scaled, re-sized, trimmed, rotated, or cut as they are incorporated into a project. Static image overlays and watermarks can be added to the resulting video. A variety of 2D and 3D transition effects are available, allowing OpenShot users to blend clips together. Detailed usage instructions, including a Quick Tutorial, can be located in the User Guide (found under the Support menu on the OpenShot website). In the Videos section (also under the Features menu) readers can access video tours of the latest features in the software. OpenShot is available for Windows, macOS, and Linux computers. OpenShot is free software, distributed under the GNU General Public License, with source code available on GitHub.

Zim ---  www.zim-wiki.org 
Zim is a desktop knowledge management application structured (or unstructured) similarly to web-based wiki software. Users enter data in a wiki-like markup that is stored internally in plain text files. Individual pages are placed into a folder structure that can be viewed either as a tree or an outline. To create new pages, simply add a link that directs to a page that does not yet exist. Additional features like equation formatting, task list management, and change tracking can be added using plugins. Readers will find detailed Zim usage instructions, including a brief Getting Started guide, linked on the Manual page. The Download page contains installers for Windows and Ubuntu Linux. Most other Linux distributions and all the major BSDs include Zim in their package management systems. MacOS users can install Zim using macports or nixpkgs. Zim is free software, distributed under the GNU General Public License, with source code available on GitHub.

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

Education Tutorials

Science Sparks (making science fun for kids_ ---  www.science-sparks.com

Sports Analytics for Students ---

Harvard Sports Analysis Collective (using baseball to teach statistics and prediction) ---

Digital Nation --- https://en.wikipedia.org/wiki/Digital_Nation
Free Resources for Teachers and Students:  What Happened to Thinkfinity.org?


Bob Jensen's threads on education links ---

Engineering, Science, and Medicine Tutorials

Physicists hunt for room-temperature superconductors that could revolutionize the world’s energy system ---

Radical hydrogen-boron reactor leapfrogs current nuclear fusion tech ---

Evolution Is the Greatest Show on Earth ---

Eat less and live a long healthy life? Study shows 'not in all cases' ---

MIT:  Astronomers have found a planet like Earth orbiting a star like the sun ---

Massachusetts bald eagle population soars, first nest found on Cape Cod in 115 years, officials say ---

Weather Spark (tracking weather) --- https://weatherspark.com/

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

Why Life Behind Bars Varies Around the World ---

Disability Visibility Project ---

Refugee Flow Global Map ---

Beautiful News Daily (news and statistics to offset all of today's bad news) ---

Plateau People's Web Portal (Native American Cultures) ---

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

Harvard Sports Analysis Collective (using baseball to teach statistics and prediction) ---

PBS Learning Media: Mathematics ---

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

YouTube is 15 years old. Here's a timeline of how YouTube was founded, its rise to video behemoth, and its biggest controversies ---

Medieval England and France, 700-1200 --- www.bl.uk/medieval-english-french-manuscripts

Gathering Places (religious and community evolution of Milwaukee) --- https://liblamp.uwm.edu/omeka/gatheringplaces/

The Complete History of the NFL ---

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

Musicmap Arts (visualization of music history) --- www.musicmap.info


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/

May 27, 2020

·        COVID-19 Virus Found in Stool May be Infectious

·        Clotting Tied to COVID-19 May Harm the Placenta

·        Alzheimer's Gene Linked to Severe COVID-19 Risk

·        Medicare Recipients May Get Insulin at $35 Per Month

·        Could a Hormone Help Spur High Blood Pressure?

·        Can You Catch COVID-19 Through Your Eyes?

·        Dirty City Air Might Raise MS Risk

·        Picky Eating Isn't Just a Phase, Study Finds

·        Nursing Homes Are Ground Zero for COVID-19

May 28, 2020

·        Quarantine Urged for Lake of the Ozarks Partiers

·        WHO Pauses Hydroxychloroquine Clinical Trial

·        Uncles, Aunts May Increase Child's Odds for Autism

·        COVID-19 Virus Found in Stool May Be Infectious

·        COVID and Sleep: Sweet Dreams Aren’t Made of This

·        Aerosol Scientist: COVID-19 Is Likely Airborne

·        Clotting Tied to COVID-19 May Harm the Placenta

·        Alzheimer's Gene Linked to Severe COVID-19 Risk

·        Medicare Recipients May Get Insulin at $35 Per Month

May 29, 2020

·        Face Masks at Home Reduce COVID-19 Risk, Study Says

·        More Turn to Medical Marijuana for Arthritis Pain

·        Many With Autism Missing Out on Key Gene Tests

·        Cancer and COVID-19: What’s the Outlook?

·        Schools Find Sweet Ways to Celebrate Grads

·        AIDS Activist, Playwright Larry Kramer Dies at 84

·        Phased Disney World Reopening Starting July 11

·        Pandemic Can Overwhelm Those With Autism

·        Injected Electrode May Control Pain Without Drugs

May 30, 2020

·        DVT Clots Strike Critically Ill COVID-19 Patients

·        Prostate Cancer Drug Could Be 'Game Changing'

·        7-Year-Old Hosts Adorable Mini-Prom for His Nanny

·        Face Shields May Be Next Step to Prevent COVID

·        Facing COVID Without a Home, Without Health Care

·        1 in 5 Teachers Wouldn’t Return to Classrooms

·        5 Days with No New COVID-19 Cases in New Zealand

·        China Says Wuhan Market not Origin of COVID-19

·        'Silent' COVID-19 More Widespread Than Thought 

June 2, 2020

·        Antibody Tests May Answer Public Health Questions

·        Metformin Recalled for Possible Cancerous Chemical

·        Stay-at-Home Orders Could Mean More Obese Kids

·        What Will It Take to Reopen Offices Safely?

·        U.S. Spread of COVID-19 Likely Began in January

·        Moderna Starts Phase Two of COVID-19 Vaccine Study

·        COVID Rates Lower Than Thought for Pregnant Women

·        Postponed Surgeries Resume, Stretching Hospitals

·        States Adjust Their Hurricane Plans for COVID-19

June 3, 2020

·        Vulnerable Groups Weigh Risks as Country Reopens

·        COVID-19 Exacts Emotional Toll on Doctors

·        COVID-19 Cases Drop in Warm Weather, But Not Much

·        Type 1 Diabetes Costs $2,500 a Year With Insurance

·        Shortages of Hydroxychloroquine for Lupus Patients

·        PPI + Chemo May Reduce Tumors in Rare Breast Cancer

·        New Human Trials of COVID-19 Antibody Treatment

·        Majority Want Virus Curbed Over Economy Reopening

·        Remdesivir Shows Small Benefit in COVID-19 Trial

·        Viral, Antibody Test Number Policy Sows Confusion

 June 4, 2020

·        FDA Places Zoloft on Shortage List

·        Claims of a Weaker COVID-19 Virus Disputed

·        Congo Facing Ebola, COVID and Measles All at Once

·        MRIs Show COVID-19 May Invade the Brain

·        Domestic Violence Rises Under Stay-at-Home Rules

·        Plasma Therapy Helps Critically Ill COVID Patients

·        Study on Hydroxychloroquine for COVID Questioned

·        Colon Cancer Signs in Young Adults Often Dismissed

·        Immunotherapy May Boost Bladder Cancer Survival

June 5, 2020

·        UK Scientists Test Ibuprofen as COVID-19 Treatment

·        Poll Shows 7 in 10 Would Get COVID-19 Vaccine, democrat, republican

·        Are Symptoms From COVID-19 or Seasonal Allergies?

·        When a Handgun Is in the Home, Suicide Risk Rises

·        Repercussions From Antibiotics Overuse During Pandemic

·        FDA Places Zoloft on Shortage List

June 6, 2020

·        Could Heartburn Med Pepcid Ease COVID-19 Symptoms?

·        Nursing Homes a Hotspot for COVID-19 Deaths

·        COVID-19 Vaccine Will Probably Require Two Doses

·        The Lancet Retracts Hydroxychloroquine Study

·        Protesters Take Precautions as Experts Fear COVID Surge

·        COVID Cases Rise in South and West Amid Protests

·        George Floyd Tested Positive for COVID-19

·        Pets: Big Pandemic Stress Reducers

·        'Psychological Distress' Tripled During Pandemic

·        DIY COVID Tests Work Fine, Less Discomfort: Study

June 8, 2020

·        Nursing Homes a Hotspot for COVID-19 Deaths

·        COVID-19 Vaccine Will Probably Require Two Doses

·        The Lancet Retracts Hydroxychloroquine Study

·        Protesters Take Precautions as Experts Fear COVID Surge

·        COVID Cases Rise in South and West Amid Protests

·        George Floyd Tested Positive for COVID-19

·        Pets: Big Pandemic Stress Reducers

·        'Psychological Distress' Tripled During Pandemic

·        DIY COVID Tests Work Fine, Less Discomfort: Study

June 12, 2020

·        Survey Shows How Couples Cope During Lockdown

·        United Airlines Passengers Questioned About Health

·        Widespread Face Mask Use Could Control Second Wave

·        CPR Still Encouraged During COVID-19 Pandemic

·        19 States Report Increase in COVID-19 Cases

·        Moscow Lifts COVID-19 Stay-at-Home Orders

·        Experts: White Parents Must Face Discomfort on Race

·        Stay Connected With Loved Ones in Nursing Homes

·        COVID, Racism Are Dual Crises for Black Americans

June 13, 2020

·        Schools, Parents, Teachers Grapple With Reopening

·        Poll: Most Educators Wary of Fall School Reopening

·        DIY COVID Tests Work Fine, Less Discomfort

·        More Young Americans Are Going Without Sex

·        Is It Safe to Go to the Pool?

·        African Americans Know More COVID-19 Victims

·        Moderna Phase 3 COVID-19 Testing Starting in July

·        Lung Transplant Performed in COVID-19 Patient

·        COVID-19 Treatment Could Get Approval By September

June 2020 Humor

Carol Burnett reveals the most 'devastating' sketch she filmed on her namesake TV show ---

Couples should wear face masks during sex to prevent coronavirus spread, according to a Harvard study ---
Am I the only one who considers the conclusion of this serious study funny?
Can a family of six no longer dine together at one table unless the table is six feet wide and 24 feet long?

Rediscovering One of the Wittiest Books Ever Written ---

Forwarded by Tina

I’m on two diets. I wasn’t getting enough food on one.


 Apparently RSVP’ing to a wedding invitation “Maybe next time,” isn’t the correct response.

 Don’t irritate old people. The older we get the less “Life in prison” is a deterrent.

Have you ever listened to someone for a minute and thought “Their cornbread ain’t done in the middle.”

Aliens probably fly by earth and lock their doors.

“You will hit every cone on the highway before I let you merge in front of me because you saw that sign 2 miles ago like I did.

I really don’t mind getting older, but my body is taking it badly.

It turns out that being an adult is mostly just googling how to do stuff.

I miss the 90’s when bread was still good for you and no one knew what kale was.

Do you ever get up in the morning, look in the mirror and think “That can’t be accurate.”

I want to be 14 again and ruin my life differently. I have new ideas.

As I watch this generation try to rewrite our history, one thing I’m sure of....it will be misspelled and have no punctuation.

I thought getting old would take longer.

Confuse your doctor by putting on rubber gloves at the same time he does.

My wife asked me to take her to one of those restaurants where they make food right in front of you. I took her to Subway. That’s when the fight started.

Picked up a hitchhiker. He asked if I wasn’t afraid he might be a serial killer? I told him the odds of two serial killers being in the same car were extremely unlikely.

I went line dancing last night. OK, it was a roadside sobriety test... same.

Forwarded by Auntie Bev
What It's Like to Be Old

I really don't mind getting older, but my body is taking it badly.

You're still going to do dumb stuff, only much slower.

You define success differently. Now success is getting your leg through your underwear without tipping over.

The leading cause of injury is thinking you're still young.

Having benefits is knowing someone who can drive you at night.

It's hard to put an elbow on the bar when you reach from behind your walker.

That lifetime warranty on your old Kirby vacuum is worthless when it's just to heavy to push across the carpet.

The minister asks you to repeat your wedding vows, and you say A-E-I-O-U

Forwarded by Tina

Sign on a Pond:  Parking for Frogs Only;  All Others Will Be Toad

Growing Your Own Tomatoes is the Best Three Months You Can Spend Saving $2.17

Jellyfish Survived for 350 Million Years Without a Brain

Newborn's Confession:  "I just did nine months on the inside"

Me:  "Alexa, what's the weather this weekend?"
Alexa:  "Does it matter;  You ain't going anywhere."

Beware of that DUI checkpoint between the living room and the kitchen


Humor May 2020 --- http://faculty.trinity.edu/rjensen/book20q2.htm#Humor0520.htm

Humor April 2020 --- http://faculty.trinity.edu/rjensen/book20q2.htm#Humor0420.htm   

Humor March 2020 --- http://faculty.trinity.edu/rjensen/book20q1.htm#Humor0320.htm  

Humor January 2020 --- http://faculty.trinity.edu/rjensen/book20q1.htm#Humor0120.htm

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   

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