Tidbits on March 31, 2021
Bob Jensen at Trinity University

Wes Lavin's Photographs of How March Brings Out the Sweetness of Our Maple Trees


Tidbits on March 31, 2021
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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 --

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

Bill Gates Video:  The Innovations We Need to Avoid a Climate Disaster

Video:  Economics for Beginners ---
Click Here

Hundreds of Drones Put On an Aerial Display Over Dublin for St. Patrick's Day ---
Click Here

Iceland's Volcanic Eruption ---

Plants are Cool, Too --- www.youtube.com/channel/UC2jD-ZIIgTfrk7DxzRQji_w/featured

The Growth of London, from the Romans to the 21st Century, Visualized in a Time-Lapse Animated Map ---

Aerial View of Sugar Hill, NH --- https://www.youtube.com/watch?v=5ATDjsJUi7M

Foliage in Sugar Hill, NH --- https://www.youtube.com/watch?v=lOPSUMWbclU

Foliage at the Sunset Hill House Hotel in Sugar Hill, NH --- https://www.youtube.com/watch?v=RowlAA9XIno

History of the Sunset Hill House Resort in Sugar Hill, NH 000 https://www.youtube.com/watch?v=T3uqK8T1ZDc

Lupines in Sugar Hill, NH --- https://www.youtube.com/watch?v=H7-1jCk4Ak0

Lupines in New Hampshire --- https://www.youtube.com/watch?v=rOR1vTHZjPo

Four Seasons at 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 

St. Patrick's Day Music ---

Irish Rovers Unicorn Song ---

Bob Hope and James Cagney ---

Four Cellists Play Ravel’s “Bolero” on One Cello ---

Hear J.S. Bach’s Music Performed on the Lautenwerck, Bach’s Favorite Lost Baroque Instrument ---

Music:   A Unique Way to Teach the Basics of Accounting ---
Jensen Comment
There are a lot of tools and tricks of the trade. I think I'd pass on using music to teach basic accounting. It's better to put students on laptops and use narrated Camtasia illustrations of how accounting rules and traditions work.
Bob Jensen's threads on Tools and Tricks of the Trade ---

Hear Marianne Faithfull’s Three Versions of “As Tears Go By,” Each Recorded at a Different Stage of Life (1965, 1987 & 2018) ---

Bad, Bad Leeroy Brown ---
The Number Ones: Jim Croce’s “Bad, Bad Leroy Brown” (stereogum.com)

Bob Jensen's Links to Free Music

Photographs and Art

The Louvre’s Entire Collection Goes Online: View and Download 480,000 Works of Art ---

A Search Engine for Finding Free, Public Domain Images from World-Class Museums ---
Click Here

Take a Peek at Celebrity Mansions  ---

A Finnish Astrophotographer Spent 12 Years Creating a 1.7 Gigapixel Panoramic Photo of the Entire Milky Way ---
Click Here

The Guardian:  Striking Images From Around the World ---

Explore a New Archive of 2,200 Historical Wildlife Illustrations (1916-1965): Courtesy of The Wildlife Conservation Society ---

How Leonardo da Vinci Made His Magnificent Drawings Using Only a Metal Stylus, Pen & Ink, and Chalk ---

Women Street Photographers: The Web Site, Instragram Account & Book That Amplify the Work of Women Artists Worldwide ---

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 March 31, 2021

iOS 14.4.2: Apple Releases Emergency iPhone Security Update ---

President of U. Texas at Austin: “There Is No Higher Education Without Free Speech” ---

Jay Hartzell graduated in business and economics at Trinity University in San Antonio.

Book Reviews

Chalkdust Mathematics Book of the Year:  Molly and the Mathematical Mystery
An interactive children’s book that encourages the reader to solve clues to follow the adventure.

The Last Gold Rush Ever! ---

Fergus McCullough favorite reads of 2020 ---

The Atlantic's Library of Possible Futures ---

Good News Tidbits

Scientists can now sequence an entire genome overnight ---
https://www.nytimes.com/interactive/2021/03/25/magazine/genome-sequencing-covid-variants.html?action=click&module=Top Stories&pgtype=Homepage

Antiviral drug molnupiravir, still in clinical trials, would give doctors an important new weapon against coronaviruses and future pandemics. This is how it works.  ---
Click Here

Duke University classes you can take online for free, from machine learning to dog psychology ---

Google's top security teams unilaterally shut down a counterterrorism operation ---
Note that this was a counterterrorism operation by a USA ally. Thanks for nothing Google.

The Louvre’s Entire Collection Goes Online: View and Download 480,000 Works of Art ---

Video:  Economics for Beginners ---
Click Here

Open Educational Resources Toolkit ---

Endangered condors return to northern California skies after nearly a century ---

BirdCast: You Can Now Forecast the Migration of Birds Across the U.S. Just Like the Weather ---
It seems to me that our first migrating birds in March are robins that are all over the place for a short while even when there's still snow on the ground. They never stay. I think the reason is that our mean mountain crows will eat the robins' blue eggs or babies still in the nests. The robins prefer town nests where there are fewer mean crows.

Child Cancer Survival Rates are Increasing ---

American bald eagles have made 'strong return' from brink of extinction ---

Seeking sustainable new revenue streams, 16 major university presses have partnered with a for-profit publishing house to sell digital versions of their annual front-list collections ---

Speech Disorder Resources for Students ---
Bob Jensen's threads on new technologies for disabled students in general ---

African Countries Are Quashing Malaria ---

So many New Yorkers have left the city that rents could keep stay wildly cheap for the rest of the year ---
Click Here

Amazon is launching its medical care business for its employees and other companies across the US --- Amazon launches its medical care business nationally ---
Click Here

Billions Can Now Drink (water) Safely ---

Tax report: Families dig up new tax breaks ---
Also see

Giant Pandas Are Rebounding ---

How to "find" your lost weed in Maine ---
Just login to this site, and select the cannabis or cannabis products you lost, and give us your address. We will find YOUR weed and get it back to you ASAP. Fees vary based on the time it takes us to find your weed, the quantity of weed we have to locate, and the distance in which we have to travel to get YOUR LOST weed back to you.

Jensen Comment
For financial auditors valuation matters greatly if items being valued are fungible or not. Non-fungible items (like site value of land) are hard to value because of thin markets relative to valuation of replaceable inventory having deep markets.

Bad News Tidbits

College Scams and How to Avoid Them ---

Fed appears intent to limit bond purchases to $120 billion per month or less than half the projected deficit.
Biden Chose a Terrible Time to Finance $1.9 Million in New Spending
Note that the Federal Reserve seems unwilling to print all the amount of money Biden needs for the spending gap between what he thinks can be taxed and what must be borrowed/printed. This article contains content that the liberal media just will not own up to in their zeal to not print/say anything negative about Biden's spending plans. Read the article carefully and comment on content rather than who published the article. The rock is that there's a limit beyond which increased taxation is counterproductive. The hard place is that the Federal Reserve is the only buyer for the kind of debt (trillions) that Biden wants to sell. If the Fed finances more than $120 billion per month the added printed money spent by the Fed will be highly inflationary. Why don't politicians think of these things before they pass spending bills without establishing the ways and means of how to finance the spending? No there are not enough fat cats to sacrifice as the ways and means of financing the massive new government spending!

Noah Smith on the new macro wars: Academics are either remaining silent or letting politics trump their scholarship ---
Jensen Comment
I think some extreme scholars (think Paul Krugman) are willing to sacrifice the USA economy as a price to pay for eliminating capitalism for good
By the time they're done the USA will have become a third world country that's overpopulated and underfed. That's one way of stopping migration into the USA.

With Negative Rates, Homeowners in Europe Are Paid to Borrow ---
I consider this bad new for the reason given below.

The Guardian:  If the European economy recovers and fiscal stimulus turbocharges pent-up demand, a lot of bank credit could suddenly emerge from central bank money. Price growth will then begin to accelerate, and the ECB will have a very hard time curbing it without having a functioning inflation brake ---

Beware a trap baited with cheap mortgage rates. A year into the pandemic, there are hardly any homes left — and they're almost all over-priced ---
It's a horrible time to buy a house (businessinsider.com)
At the same time, houses are inflation hedges, contrary to what Paul Krugman says, massive government spending will trigger inflation.

Biden planning $3 trillion in new spending on infrastructure, climate change, free community college​, universal pre-K ---
Also see
I call this bad news since $3 trillion plus $1.9 trillion there sums to more than the $4.4 trillion budget of the Federal government spent on everything in 2019. How can any nation double its spending without creating hyperinflation? Biden promises a lot of it will be raised by issuing more debt massively beyond what can be taxed, but the only significant buyer of that debt will be the Federal Reserve that will pay for that debt with Quantitative Easing (call that printing money) that will cause soaring inflation ---
Countries like Venezuela and Zimbabwe  that overspent massively with printed money ended up with hyperinflation. An egg in Zimbabwe eventually cost $2 million Zimbabwe dollars. Two USA quarters are now worth more than $1 million Venezuela dollars. To make matters worse, the USA economy is still in recovery after the enormous blow the pandemic. Now is certainly not the time to double the Federal budget!

New Zealand hospitals in crisis after 'biggest January, February on record' ---
This is not a pandemic crisis or a problem with too many tourists during the pandemic. The Corona-19 virus was handled quite well in New Zealand, partly because this remote nation is so isolated and easy to shut down. The current  "hospital crisis" is more of a problem of not building capacity to meet unexpected demand in general. New Zealand has had some chronic problems with shortages of some medical specialists and relatively high turnover of nurses ---

Former Pitt Official Indicted for Selling Stolen Equipment and Supplies ---
Click Here

Police warn students to avoid science website ---

Please, Not Again
Suez Canal ship crisis threatens to unleash worldwide toilet paper shortage ---

Over the past few years, there's been a spate of Tesla solar panels catching fire — from residential homes to Walmart and Amazon locations ---

Chronicle of Higher Education:  The humanities curriculum is stale. The majors are stale. Here’s a plan for reinvention ---
The "plan" is vague and needs a lot of filling in. Here are a few specific ideas ---
A huge problem is that, except for law school and MBA studies, most career graduate studies programs are built on top of non-humanities undergraduate studies. STEM graduate studies require STEM undergraduate studies. Engineering graduate programs require undergraduate engineering degrees. Accounting graduate studies require undergraduate accounting studies. No you can't even take the CPA exam without having required undergraduate accounting courses.

Biden locks media out of border operation amid spiraling crisis – reporters look in from Mexico ---

The Economics of Tennis is Broken:  Most Professional Players Are Not Even Breaking Even ---

Twitter Economics Has Led Us Astray ---

Preschoolers with too much screen time less likely to make friends, develop emotional and behavioral issues ---

Prices are surging for construction materials, and builders are passing the costs to home buyers as demand remains high ---

FBI Warns of Increased Ransomware Attacks Targeting Colleges ---
Click Here

Fresno County Woman Arrested for over $790,000 in Crop Insurance Fraud ---

Zurich’s Oldest Private Bank Admits To Helping U.S. Taxpayers Hide Offshore Accounts From IRS ---

AstraZeneca Vaccine Ineffective Against S. African Variant ---

Meet the medical resident who had his wife peer review five of his papers ---

Oxford music professors deem sheet music 'colonialist,' say curriculum needs to be 'decolonized' ---

“Riddled with errors”: Study of cell phones and breast cancer retracted ---

Oakland to give a uniform basic income (UBI) of $500 to select  low-income households that are black or Native American?

Is this type of racial discrimination even legal? Keep in mind that whites are now a minority race in all of California, and especially in Oakland? Asian families and white families need not apply.

Many of the blacks in the USA are not decedents of slavery in the USA since so many blacks immigrated to the USA after the Civil War, including blacks arriving in the 21st Century. Apparently you don't have to be descendent from slavery to get this $500 monthly UBI.

How to Mislead With Statistics

Those hidden factors affecting research outcomes

esearchers make hundreds of decisions about data collection, preparation, and analysis in their research. We use a many‐analysts approach to measure the extent and impact of these decisions. Two published causal empirical results are replicated by seven replicators each. We find large differences in data preparation and analysis decisions, many of which would not likely be reported in a publication. No two replicators reported the same sample size. Statistical significance varied across replications, and for one of the studies the effect's sign varied as well. The standard deviation of estimates across replications was 3–4 times the mean reported standard error.

Jensen Comment
Accounting researchers rarely discover such problems because those researchers rarely replicate the works of one another.

574 Shields Against Validity Challenges in Plato's Cave ---

How to MIslead With Statistics

NBER: Misdemeanor Prosecution ---

Communities across the United States are reconsidering the public safety benefits of prosecuting nonviolent misdemeanor offenses. So far there has been little empirical evidence to inform policy in this area. In this paper we report the first estimates of the causal effects of misdemeanor prosecution on defendants' subsequent criminal justice involvement. We leverage the as-if random assignment of nonviolent misdemeanor cases to Assistant District Attorneys (ADAs) who decide whether a case should move forward with prosecution in the Suffolk County District Attorney's Office in Massachusetts. These ADAs vary in the average leniency of their prosecution decisions. We find that, for the marginal defendant, nonprosecution of a nonviolent misdemeanor offense leads to large reductions in the likelihood of a new criminal complaint over the next two years. These local average treatment effects are largest for first-time defendants, suggesting that averting initial entry into the criminal justice system has the greatest benefits. We also present evidence that a recent policy change in Suffolk County imposing a presumption of nonprosecution for a set of nonviolent misdemeanor offenses had similar beneficial effects: the likelihood of future criminal justice involvement fell, with no apparent increase in local crime rates.


We find that the marginal nonprosecuted misdemeanor defendant is 33 percentage points less likely to be issued a new criminal complaint within two years post-arraignment (58% less than the mean for complier" defendants who are prosecuted; p < 0.01). We find that nonprosecution reduces the likelihood of a new misdemeanor complaint by 24 percentage points (60%; p < 0.01), and reduces the likelihood of a new felony complaint by 8 percentage points (47%; not significant). Nonprosecution reduces the number of subsequent criminal complaints by 2.1 complaints (69%; p < .01); the number of subsequent misdemeanor complaints by 1.2 complaints (67%; p < .01), and the number of subsequent felony complaints by 0.7 complaints (75%; p < .05). We see significant reductions in subsequent criminal complaints for violent, disorderly conduct/theft, and motor vehicle offenses.

Jensen Comment
Firstly, if less than half are "less likely" to repeat the offenses what happens to those that are "more likely" to repeat offenses?

Secondly, there is such a wide variety of misdemeanor crimes that lumping them together and looking at averages can be misleading. Examples of misdemeanors include prostitution, drug possession, non-violent mugging, vandalism, trespassing, public intoxication, public defecation, reckless driving, indecent exposure, peeking tommery, and shoplifting. Indeed not prosecuting some of these crimes might lower the odds of repeating the offense, but I find it hard to believe that not prosecuting for prostitution and shoplifting is going to lead to a lower likelihood of prostitution ane shoplifting.

Thirdly, not prosecuting some crimes leads to lowering the possibility of such crimes. For example, if shoplifting becomes too rampant big box stores (think Walmart and Target) may either close down or certainly not build new stores in the parts of a community where shoplifting is more likely.  One time I shopped in a convenience store in downtown Baltimore where customers were not allowed to touch the merchandise until is was paid for. Clerks behind bulletproof glass retrieved the merchandise and collected the money before the merchandise was passed in drawers to customers. The effect of not prosecuting crimes thereby leads to higher prices of merchandise and/or increased costs of having to travel much further to shop in stores. More dramatically if non-violent mugging and panhandling becomes more likely due to non-prosecution tourists will avoid the high risk areas such that crime statistics go down for the wrong reasons. Wiill tourists flock to Los Angeles and Portland, Oregon since these cities no longer prosecute misdemeanors? The only people flocking to such places may be drug addicts (which is what happened in San Francisco).

Fourthly, and most importantly, there may be huge changes in the data being collected. For example, if misdemeanors are no longer prosecuted after January 1, 2022 it may well be that victims may no longer report crimes and/or police arrest far fewer criminals after January 1, 2022 because their arrests will not be prosecuted. Hence, there may be increases in these misdemeanors that are no longer getting into the crime database.

Lastly, the use of p-values in statistical inference has fallen out of favor with the American Statistical Association because they are too unreliable ---
Time to say goodbye to “statistically significant” and embrace uncertainty, say statisticians ---

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

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

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

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

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

Continued in article

Non-fungible Token --- https://en.wikipedia.org/wiki/Non-fungible_token

NFTs Are Shaking Up the Art World—But They Could Change So Much More ---

‘Super Courses’ Authors discuss their new book on how courses reflect the future of teaching and learning ---
Authors discuss what makes a 'super course' (insidehighered.com)
Jensen Comment
For good students eager to learn it's not clear that super courses sacrificing some content for motivation components is such a great thing. What those students often want most from those teachers is to distill complicated and vast subject matter into its most essential components. That does not necessarily entail spoon feeding. Great teachers have a way of making students learn a lot on their own (think case method teaching). But they filter out the content that students must learn. In some instances they may be teaching super courses without knowing they meet many of the parameters of super courses.

Personality, Presence, Preparation, Passion
"The 4 Properties of Powerful Teachers," by Rob Jenkins, Chronicle of Higher Education, March 16, 2016 ---

Jensen Comment
Viewing my own past over 22 years of college and 40 years of interacting with faculty colleagues it seems impossible to put a fence arround the best personality traits of great teachers. Nearly all of them in my estimation were self confident but many were also humble about it. Many were extroverted, but this is not a necessary condition. What is a mystery to me is how a few great teachers were lousy faculty colleagues but  were highly respected by their students. I recall one who never took an interest in any of his colleagues and remained aloof and distant even to members in his department. To us he almost seemed autistic. But with students he was caring, confident, and highly respected as an advisor and a teacher.

Most great teachers I knew were passionate about their discipline, but not all were what I would describe as passionate teachers. I mean think of New England Patriots coach Bill Belichick. Based upon his record and his player's testimonials he's one of the greatest and most powerful football coaches of all time. But if you listen to him talk his presentations are better than prescription sleeping pills if you need help falling asleep. He's the perfect example of an introverted mumbling accountant low on testosterone rather than a NFL football coach.

But Belichick is arguably the most prepared coach in the history of the NFL.

In my viewpoint a powerful teacher does not necessarily equate to great teacher. The first ingredient of a great teacher is expertise at the level of course being taught. I grant you that teaching at the introductory level certainly requires less expertise and more power, although expertise helps when introductory students ask tough questions. Certainly introductory teachers should have sufficient expertise to admit they are not experts on some issues. At advanced levels expertise trumps almost every other ingredient of a great teacher. However masterful experts who are unprepared for class or learning tutorials often blow it and lose the respect of ttheir students.

Socioeconomic roots of academic faculty ---

Tenure-track faculty play a special role in society: they train future researchers, and they produce much of the scholarship that drives scientific, technological, and social innovation. However, the professoriate has never been demographically representative of the general population it serves. For example in the United States, Black and Hispanic scholars are underrepresented across the tenure-track, and while women's representation has increased over time, they remain a minority in many academic fields. Here we investigate the representativeness of faculty childhood socioeconomic status and whether it may implicitly limit e orts to diversify the professoriate in terms of race, gender, and geography. Using a survey of 7218 professors in PhD-granting departments in the United States across eight disciplines in STEM, social sciences, and the humanities, we find that the estimated median childhood household income among faculty is 23.7% higher than the general public, and aculty are 25 times more likely to have a parent with a PhD. Moreover, the proportion of faculty with PhD parents nearly doubles at more prestigious universities and is stable across the past 50years. Our results suggest that the professoriate is, and has remained, accessible mainly to the socioeconomically privileged. This lack of socioeconomic diversity is likely to deeply shape the type of scholarship and scholars that faculty produce and train

Jensen Comment
One barrier in some ways is in some ways good news in my field (accounting). There's a huge shortage of minorities in accounting firms. As a result top minorities in these firms are often given relatively high salaries and other incentives to stay in the firms or change firms relative to white counterparts who are sometimes tempted to sidetrack into Ph.D. studies and faculty careers.

In other words, the competition is very keen to tempt a top minority candidate (think African Americans or native Americans) into accountancy Ph.D. programs. In my opinion this is probably happening in other disciplines like computer science and engineering. There are quite a few Asians in our accounting Ph.D. programs, but these are often quants imported from other nations.

Biden CANCELS $1 BILLION in student loans ---

The Biden administration has announced that it will nationalize an estimated $1 billion in student debt without action by Congress or President Joe Biden by using a little-understood program called Borrower Defense to Repayment.

This price tag applies only to the claims already adjudicated, many of which were found to be entitled to partial relief. Those borrowers who previously received partial relief will now have the rest of their loans canceled, and they may receive refunds for any student loan payments they have already made.  

Continued in article

States With the Highest and Lowest Property Taxes in 2021
Note that some states (think Texas) give property tax relief to older folks no longer having children in schools
Most states are lenient with property taxes on farms, timberlands, and other larger tracts of undeveloped land
Border states (think Texas, New Mexico, Arizona, and California) are getting hit hard pressed to fund charity medicine under the new open borders policy of 2021
In San Antonio a goodly share of my property taxes went to the Bexar County Hospital for charity medicine before I retired in New Hampshire where property taxes do not include charity medicine
Not that I'm against the need for charity medicine (I increased by gifts to hospitals in New Hampshire)

01 New Jersey (the state with the highest state taxes in almost every category)
02 Illinois (the state with almost the highest taxes in every category)
03 New Hampshire (if you don't have a state income tax or a state sales tax, funding must be obtained somewhere)
04 Vermont (another state with the almost highest taxes in every category)
05 Connecticut (another state with the almost highest taxes in every category)
06 Texas (no state income tax)
07 Nebraska (rated as the most expensive state for retirees who get husked along with the corn)
08 Wisconsin ((another state with the almost highest taxes in every category)
09 Ohio ((another state with high taxes in most categories)
10 Iowa (another state with the almost highest taxes in every category)

. . .

41 Delaware (pretty good deal when combined with no state income tax)
42 Nevada (a pretty good deal when combined with no state income tax)
43 Utah
44 South Carolina
45 West Virginia
46 Colorado
47 Wyoming (no state income tax on individuals or corporations)
48 Louisiana (has the highest sales tax rate in the USA plus an income tax)
49 Alabama (the fourth highest sales tax rate in the USA)
50 Hawaii (where the cost of living is highest among all 50 states)

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

Atlanta-Based Bitcoin ATM Provider Launches Over 100 New Machines Across 24 States in the US ---

China Now Processes More Crude Oil Than Any Nation on Earth ---
USA refineries are shrinking

Using Someone Else’s Netflix Password Is Likely to Get Harder:  Streaming service’s recent experiment to tighten security puts freeloaders on notice ---

California universities and Elsevier make up, ink big open-access deal ---

From the Scout Report on March 19, 2021

MDBOOK ---  https://github.com/rust-lang/mdBook 
mdBook is a program that creates "online book-like websites," from directories of Markdown files. It is particularly well-suited to creating online manuals and is used somewhat widely for that purpose in the Rust community. The mdBook user guide is an example of one such website. A number of plugins are available that extend mdBook with additional features, like rendering of LaTeX equation notation, checking links within a book for validity, and producing EPUB output. Detailed API documentation linked from the User Guide describes how users can write their own plugins in Rust. In the Format section of the User Guide, users will find details of the file structure that mdBook expects and information on how to customize the visual theme of the output. The Installation section of the mdBook site provides binaries for Windows, macOS, and Linux systems

PETL SCIENCE --- https://petl.readthedocs.io/en/stable/
Petl is a Python library and companion command-line tool to support Extract, Transform, and Load (ETL) workflows on tabular data. Petl can read and write several dozen formats including Excel, XML, JSON, Delimited text, HTML, and many others. Numerous transformations are supported, including transformations of individual values, splitting compound values from one cell into multiple cells, SQL-like joins across several tables, deduplication, and validation against a set of constraints. Petl also includes a number of utility functions to perform statistical analysis and interactive inspection of the data. In the ETL Pipelines section of the Introduction page, users can locate a brief illustration of a simple ETL workflow. As a Python package, Petl can be installed via pip. On many Linux and BSD systems, Petl will also be available via the system's package manager.


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

Education Tutorials

Open Educational Resources Toolkit ---

Video:  Economics for Beginners ---
Click Here

Bob Jensen's threads on education links ---

Engineering, Science, and Medicine Tutorials

Antiviral drug molnupiravir, still in clinical trials, would give doctors an important new weapon against coronaviruses and future pandemics. This is how it works.  ---
Click Here

A Finnish Astrophotographer Spent 12 Years Creating a 1.7 Gigapixel Panoramic Photo of the Entire Milky Way ---
Click Here

PLANTS ARE COOL, TOO --- www.youtube.com/channel/UC2jD-ZIIgTfrk7DxzRQji_w/featured

Nextstrain (Public Health Data on Pathogen Evolution) --- https://nextstrain.org/

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

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

Social Science and Economics Tutorials

A Civil Rights Toolkit ---

Video:  Economics for Beginners ---
Click Here

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

A Civil Rights Toolkit ---

Bob Jensen's threads on law and legal studies are at

Math Tutorials

I was x years old in the year x-squared.
Augustus DeMorgan
Great fleas have little fleas upon their backs to bite 'em, And little fleas have lesser fleas, and so ad infinitum ---
Augustus DeMorgan

Bob Jensen's threads on free online mathematics tutorials are at
Scroll down to Mathematics and Statistics

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

History Tutorials

The Louvre’s Entire Collection Goes Online: View and Download 480,000 Works of Art ---

A Search Engine for Finding Free, Public Domain Images from World-Class Museums ---
Click Here

Sperm whales in 19th century shared ship attack information ---

A Civil Rights Toolkit ---

Women in Film and Art







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

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

Language Tutorials

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

Music Tutorials

Hear J.S. Bach’s Music Performed on the Lautenwerck, Bach’s Favorite Lost Baroque Instrument ---

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

Bob Jensen's threads on music performances ---

Writing Tutorials

Edubirdie Writing Resources ---

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/

March 17, 2021

Moderna Launches Clinical Trials on Young Children

Can Vaccination and Infection Rates Equal COVID Herd Immunity?

Strawberries, Spinach, Kale Top ‘Dirty Dozen’ List Again

Scientists Create Human 'Pre-Embryo' for Research

U.S. COVID Infections 'More Widespread' Than Thought?

Trump Urges Americans to Get COVID-19 Vaccine

Some With Long-Haul COVID See Relief After Vaccination

'Slow Walkers' at Higher Odds for Severe COVID-19

100s Arrested in Miami Beach for Ignoring Protocols

March 18, 2021

Fish Oil, Vitamin D Won't Prevent A-Fib: Study

Kids' ER Visits for Swallowed Magnets Soars

COVID Reinfections Rare, but Riskiest After 65

88% of Americans Vaccinated Get Second Dose

Moderna Launches Clinical Trials on Young Children

Can Vaccination and Infection Rates Equal COVID Herd Immunity?

World's First Face Transplant in a Black Patient a Success

Partially Vaccinated Mom Passed Antibodies to Baby

AstraZeneca Vaccine Ineffective Against S. African Variant

March 19, 2021

The Simpsons Didn't Predict COVID (and Other Myths Dispelled)

COVID Patients Face Higher Risk for Stroke

Child Dies in Treadmill Accident, Peloton Says

Vaccines Needed to Stop COVID's Spread

Lockdowns Put Some With Eating Disorders in Crisis

European Union Proposes COVID-19 Travel Certificate

Caution Urged as COVID Cases Rise in 15 States

Apple Maps Will Help You Find Vaccine Locations

On the Front Lines: Violence Against Nurses on the Rise

March 20, 2021

COVID Patients Face Higher Risk for Stroke

Child Dies in Treadmill Accident, Peloton Says

CDC Relaxes School COVID-19 Guidelines

Vaccines Needed to Stop COVID's Spread

Lockdowns Put Some With Eating Disorders in Crisis

European Union Proposes COVID-19 Travel Certificate

Caution Urged as COVID Cases Rise in 15 States

Apple Maps Will Help You Find Vaccine Locations

March 23, 2021

Paving the Way for Diversity in Clinical Trials

U.S. Regulators Question AstraZeneca Vaccine Data

Study: Caffeine Before Exercise Helps You Burn Fat

Study: In U.S., Lockdowns Added 2 Pounds per Month

Neurologic Symptoms Frequent in COVID Long-Haulers

U.S. Pedestrian Deaths Rose in 2020, Even Though Driving Declined

Lockdowns Gave Boost to Type 1 Diabetes Control in Kids

Texas Roadhouse CEO Dies After Post-COVID Symptoms

COVID Vaccine Eligibility a ‘Crazy Quilt’ of State Rules

March 26, 2021

Reports of abuse or misuse of the OTC nasal decongestant propylhexedrine are rising, often leading to serious harm, including death, the FDA warns.

Peloton Spurs High-Tech, High-Dollar Home Fitness Trend

Even a Little Coffee in Pregnancy May Impact Newborn's Weight

Senate Confirms First Openly Transgender U.S. Official

Top JAMA Editor Out Amid Podcast Investigation

Gen X, Millennials in Worse Health Than Prior Generations

‘Disinformation Dozen’ Driving Anti-Vaccine Content

AstraZeneca Updates COVID Vaccine Data After Dispute

COVID Variants Detected in Animals, May Find Hosts in Mice

March 28, 2020

Even 'Healthy' Ultraprocessed Foods Tied to Heart Risk

Fauci: Study Will Tell if COVID Vaccine Stops Spread

Cuomo Family Got Rushed COVID-19 Tests, Reports Say

Saliva Test a Game Changer for Identifying Concussion?

Your Mask Might Also Shield You From Allergies

A Stressed Brain Linked to 'Broken Heart' Syndrome

Zombie Genes Spur Brain Cells to Grow After Death

Minnesota Finds 89 COVID Cases in Vaccinated People

New Biden Goal: 200 Million Vaccinations in 100 Days

March 31, 2021

Collagen: Can It Really Help With Skin and Joints?

Pfizer: Clinical Trials Show Vaccine 100% Effective in Kids 12-15

Diet High in Processed Meats Could Shorten Your Life

Kaiser Foundation Outlines COVID Vaccination Rates

World Leaders Call for International Pandemic Treaty

Canada Pauses AstraZeneca COVID Vaccine for Under 55

Where Do COVID Vaccines Stand Against the Variants?

COVID Vaccine Hesitancy May Prove Deadly for Many

Brain Scraper: Why Do Some COVID Tests Hurt So Much?


Antiviral drug molnupiravir, still in clinical trials, would give doctors an important new weapon against coronaviruses and future pandemics. This is how it works.  ---
Click Here

Preschoolers with too much screen time less likely to make friends, develop emotional and behavioral issues ---

Cost-effective, easily manufactured ventilators for COVID-19 patients ---

Humor for March 2020

Not So Humorous from Auntie Bev

Barely the day started and... it's already six in the evening.

Barely arrived on Monday and it's already Friday.

... and the month is already over.

... and the year is almost over.

... and already 40, 50 or 60 years of our lives have passed.

... and we realize that we lost our parents, friends.

... and we realize it's too late to go back...

So... Let's try, despite everything, to enjoy the remaining time...

Let's keep looking for activities that we like...

Let's put some color in our grey...

Let's smile at the little things in life that put balm in our hearts.

And despite everything, we must continue to enjoy with serenity this time we have left. Let's try to eliminate the afters...

I'm doing it after...

I'll say after...

I'll think about it after...

We leave everything for later like ′′ after ′′ is ours.

Because what we don't understand is that:

Afterwards, the coffee gets cold...

Afterwards, priorities change...

Afterwards, the charm is broken...

Afterwards, health passes...

Afterwards, the kids grow up...

Afterwards parents get old...

Afterwards, promises are forgotten...

Afterwards, the day becomes the night...

Afterwards life ends...

And then it's often too late....

So... Let's leave nothing for later..

Because still waiting see you later, we can lose the best moments,

the best experiences,

best friends,

the best family...

The day is today... The moment is now...

We are no longer at the age where we can afford to postpone what needs to be done right away.

So let's see if you have time to read this message.

Or maybe you'll leave it for... ′′ later "...



Humor March 2021 --- http://faculty.trinity.edu/rjensen/book21q1.htm#Humor0321.htm 

Humor February 2021 --- http://faculty.trinity.edu/rjensen/book21q1.htm#Humor0221.htm

Humor January 2021 --- http://faculty.trinity.edu/rjensen/book21q1.htm#Humor0121.htm  

Humor December 2020 --- http://faculty.trinity.edu/rjensen/book20q4.htm#Humor1220.htm

Humor November 2020 --- http://faculty.trinity.edu/rjensen/book20q4.htm#Humor1120.htm

Humor October 2020 --- http://faculty.trinity.edu/rjensen/book20q4.htm#Humor1020.htm  

Humor September 2020 --- http://faculty.trinity.edu/rjensen/book20q3.htm#Humor0920.htm 

Humor August 2020 --- http://faculty.trinity.edu/rjensen/book20q3.htm#Humor0820.htm 

Humor July 2020 --- http://faculty.trinity.edu/rjensen/book20q3.htm#Humor0720.htm 

Humor June 2020 --- http://faculty.trinity.edu/rjensen/book20q2.htm#Humor0620.htm

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

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