Bob Jensen's Tidbits

Tidbits on May 16, 2021
Bob Jensen at Trinity University

Set 4 of Bob Jensen's Favorite Older Photographs
http://faculty.trinity.edu/rjensen/Tidbits/Favorites/Set04/FavoritesSet04.htm

Tidbits on May 16, 2021
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Bob Jensen's Tidbits ---
http://faculty.trinity.edu/rjensen/TidbitsDirectory.htm

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 ---
http://faculty.trinity.edu/rjensen/MisleadWithStatistics.htm

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 ---
http://www.statedatalab.org/news/detail/national-debt-surpasses-20-trillion-for-the-first-time-in-us-history

Human Population Over Time on Earth ---
https://www.youtube.com/watch?v=PUwmA3Q0_OE

Online Video, Slide Shows, and Audio

Ted Talk: How Your Memory Works and Why Forgetting is OK ---
https://www.ted.com/talks/lisa_genova_how_your_memory_works_and_why_forgetting_is_totally_ok?utm_source=recommendation&utm_medium=email&utm_campaign=explore&utm_term=newest-talks-4

A five-Hour Walking Tour of Paris ---
https://www.openculture.com/2021/05/a-5-hour-walking-tour-of-paris-and-its-famous-streets-monuments-parks.html?utm_source=feedburner&utm_medium=email&utm_campaign=Feed%3A+OpenCulture+%28Open+Culture%29

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) ---
https://www.thesunsethillhouse.com/
Watch the video
https://www.youtube.com/watch?v=A5cqUX0LcbU&t=9s

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

How the Internet Archive Has Digitized More than 250,000 78 R.P.M. Records: See the Painstaking Process Up-Close ---
Click Here

Small Town Hypocrisy --- https://jborden.com/2021/05/03/music-monday-small-town-hypocrisy/

The History of the Guitar: See the Evolution of the Guitar in 7 Instruments ---
https://www.openculture.com/2021/05/the-history-of-the-guitar-in-7-instruments.html?utm_source=feedburner&utm_medium=email&utm_campaign=Feed%3A+OpenCulture+%28Open+Culture%29

Bob Jensen's Links to Free Music
http://faculty.trinity.edu/rjensen/Music.htm

Photographs and Art

Istanbul Photo Awards ---
https://www.theguardian.com/world/gallery/2021/may/12/istanbul-photo-awards-2021-winners-announced

Stormy weather and Alster swans ---
https://www.theguardian.com/news/gallery/2021/may/04/stormy-weather-and-alster-swans-tuesdays-best-photos

Bob Jensen's threads on art history ---
http://faculty.trinity.edu/rjensen/bookbob2.htm#ArtHistory

Bob Jensen's threads on history, literature and art ---
http://faculty.trinity.edu/rjensen/Bookbob2.htm#History

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 May 16, 2021
http://faculty.trinity.edu/rjensen/tidbits/2020/TidbitsQuotations051621.htm

Good News Tidbits

Paralysed man uses ‘mindwriting’ brain computer to compose sentences ---
https://www.theguardian.com/science/2021/may/12/paralysed-man-mindwriting-brain-computer-compose-sentences

Homelessness Among US Veterans is Down by One Third ---
https://informationisbeautiful.net/beautifulnews/286-us-veteran-homeless/

Depressed Animals in the Nearly-Empty Cologne Zoo Are Cheered Up by Pianist Playing His Own Compositions for Them ---
https://voi.id/en/news/36731/entertaining-the-animals-at-the-cologne-zoo-this-young-pianist-receives-a-warm-welcome
Watch the Animals React
https://www.youtube.com/watch?v=gQrnimFBBb4

The American People Are Very Generous ---
https://informationisbeautiful.net/beautifulnews/1380-americans-generous/

Not a Single Mali Elephant Has Been Poached Since a Protection Brigade Was Formed ---
https://informationisbeautiful.net/beautifulnews/60-mali-desert-elephants/

USA Prisiner Numbers Are Finally Declining ---
https://informationisbeautiful.net/beautifulnews/1017-us-prisoner-numbers/

Chronic Homeless is Declining in the USA ---
https://informationisbeautiful.net/beautifulnews/289-homelessness-declining/
Also see
The 'Built for Zero' Campaign is Eliminating Chronic US Homelessness — Beautiful News (informationisbeautiful.net)

A Joy Of Reading, Sparked By A Special Librarian Determined To 'Make A Difference' ---
https://www.npr.org/2021/04/30/991935818/a-joy-of-reading-sparked-by-a-special-librarian-determined-to-make-a-difference

Illinois to record $1 billion marijuana sales by year-end, surpassing liquor ---
https://www.data-z.org/news/detail/illinois-to-record-1-billion-marijuana-sales-by-year-end-surpassing-liquor
Jensen Comment
This is good news for state and local revenues, although I'm not sure this is good news from the standpoint of health.

INTERDISCIPLINARY JOURNAL OF PROBLEM-BASED LEARNING ---
https://scholarworks.iu.edu/journals/index.php/ijpbl

ALDA-KAVLI LEARNING CENTER (for communication studies) ---
https://aldacenter.org/aklc/index.php

GoDaddy Inc. recruited a partner of a Big Four accounting firm as its new chief financial officer ---
https://www.wsj.com/articles/godaddy-taps-big-four-partner-for-cfo-job-11620257871?mod=djemCFO
Working for a CPA firm is often a great path to the executive suite of corporations.

The New Era of Unconditional Convergence (of rich nations and poor nations) ---
https://scholar.harvard.edu/files/devpatel/files/the_new_era_of_unconditional_convergence.pdf

The central fact that has motivated the empirics of economic growthnamely unconditional divergenceis no longer true and has not been so for decades. Across a range of data sources, poorer countries have in fact been catching up with richer ones, albeit slowly, since the mid-1990s. This new era of convergence does not stem primarily from growth moderation in the rich world but rather from accelerating growth in the developing world, which has simultaneously become remarkably less volatile and more persistent. Debates about a middle-income trap also appear anachronistic: middleincome countries have exhibited higher growth rates than all others since the mid-1980s.

Bad News Tidbits

America's Socialist Revolution ---
Click Here

In the just over 100 days that Joe Biden has been president, he’s proposed $6 TRILLION in new spending...Yet Biden and his progressive media refuse to address the basic question I and many Americans keep asking: ‘How do you plan to pay for all of this, Joe?’
Jensen Comment
Biden says (vaguely) that new taxes on the super rich and corporations will pay for all this new spending, but he's not specific on what happens if the new taxes are woefully short of $6 trillion. And new taxes on corporations will be passed along to consumers in the form of higher prices. So that leaves borrowing and printing money. Borrowing won't work well for trillions of new go9vernment debt because the only customer at that level is the government itself (read that Federal Reserve). And to buy that debt the Federal Reserve can only print trillions of dollars. Welcome to Venezuela north of the Rio Grande.

USA's Federal Reserve: we are on the cusp of a major change and long-run inflation is now more likely
What to Do in Times of Inflation---
https://www.wsj.com/articles/if-inflation-is-coming-here-is-what-to-do-about-it-11620694235?mod=djm_dailydiscvrtst
Why we can't believe liberal economists who say inflation is not happening

The "Miracle Recovery" Narrative: We'll Just Print Our Way to Prosperity ---
https://mises.org/wire/miracle-recovery-narrative-well-just-print-our-way-prosperity

CBS News: Wealthy would dodge 90% of Biden's capital gains tax increase, study says ---
https://www.cbsnews.com/news/biden-capital-gains-tax-wealthy/

Yahoo Finance: The truth about Trump's tax cuts by the numbers, not by Biden ---
https://finance.yahoo.com/news/truth-trumps-tax-cuts-numbers-120026435.html

Wall Street Journal: Everything Screams Inflation (including empowered labor unions driving up wages) ---
https://www.wsj.com/articles/everything-screams-inflation-11620163599?mod=djm_dailydiscvrtst

How Trillions in Newly Printed Money Created a Labor Shortage in the USA ---
https://mises.org/wire/how-trillions-newly-printed-money-created-labor-shortage
Also see
Click Here

D.A. Declines To Charge Two Teens In Robbery Of Asian Women ---
https://www.bigtrial.net/2021/05/da-declines-to-charge-two-teens-in.html
Robbery and murder is legal in Asian hunting season

Cops Continue To Get Killed On Duty While Media Stays Silent ---
Click Here

England is on for its Coldest May since Record-Keeping Began back in 1659 (during the Maunder Minimum) ---
https://freerepublic.com/focus/f-chat/3958010/posts
Hampshire is cold this May, but so's New Hampshire where I live --- Brrrr

The Increasing Threat of Identity Theft ---
https://www.osc.state.ny.us/reports/increasing-threat-identity-theft?utm_source=weekly news&utm_medium=email&utm_term=fiscal oversight&utm_content=20210516&utm_campaign=identity theft&section=feature

2021: Dartmouth Med Students Say They Were Coerced Into Cheating ---
https://nhjournal.com/dartmouth-med-students-say-they-were-coerced/
Thank you Denny Beresford for the heads up.

"Click for Me if I'm Not There" sounds like it could be a title of a country song
2015: Dartmouth Accuses 64 Students of Cheating in Popular Course, by Andy Thomason, Chronicle of Higher Education, January 8, 2015 ---
http://chronicle.com/blogs/ticker/dartmouth-accuses-64-students-of-cheating-in-popular-course/91857?cid=wc&utm_source=wc&utm_medium=en

Dartmouth College has accused 64 students of cheating in a “Sports, Ethics, and Religion” course taught last fall, the Valley News reports. Randall Balmer, chairman of the religion department, discovered in October that absent students in his class were passing their clickers to classmates who were present to answer in-class questions on their behalf.

Mr. Balmer told the newspaper that most of the students involved had been suspended for a semester. In the fall he counted 43 students who handed off their clickers in the roughly 275-person class, but that number does not include the students who facilitated the cheating.

Think Students in Your Class Might Be Cheating? Here’s What to Do

The popular class was initially designed to help the college’s athletes, many of whom struggled with freshman-year coursework.

Diana Lawrence, a spokeswoman for the college, said it would not offer more-detailed comment on the proceedings until the appeals process ends this month.

Continued in article

Jensen Comment
It would be interesting to know the grading distribution in this course. My hypothesis is that students are more apt to skip class and cheat in a course where they are assured of an A grade with very little effort. This is what happened when over 120 students cheated in a political science course assignment at Harvard University. All students in that course were assured of getting A grades such that there's less incentive to work hard in the course. In Harvard's case over half the cheaters were expelled from the University. It appears that Dartmouth College will be a little less harsh.

Bob Jensen's threads on cheating ---
http://faculty.trinity.edu/rjensen/Plagiarism.htm

How copyright filters lead to wage-theft ---
https://pluralistic.net/2021/05/08/copyfraud/#beethoven-just-wrote-music

U of South Carolina President Plagiarized Speech ---
Click Here
This is almost as bad as Putin's verbatum plagiarism of his doctoral thesis from a book he's not even read.

Remote working and the dual-taxation dilemma ---
https://www.thetaxadviser.com/issues/2021/may/teleworking-dual-taxation-dilemma.html?utm_source=mnl:cpald&utm_medium=email&utm_campaign=07May2021

Elsevier journal to retract widely debunked masks study whose author claimed a Stanford affiliation ---
https://retractionwatch.com/2021/04/26/elsevier-journal-to-retract-widely-debunked-masks-study-whose-author-claimed-a-stanford-affiliation/

Professors nationwide promise to cancel class...to get 'Cops off campus' ---
https://www.campusreform.org/article?id=17416
Who does that help the most versus harm the most?

New results on Work from Home ---
Work from Home & Productivity: Evidence from Personnel & Analytics Data on IT Professionals | BFI (uchicago.edu)
There are many variables to make performances highly circumstantial and difficult to compare

Harvard Business Review: How Much Energy Does Bitcoin Actually Consume?
https://hbr.org/2021/05/how-much-energy-does-bitcoin-actually-consume?utm_medium=email&utm_source=newsletter_daily&utm_campaign=dailyalert_notactsubs&deliveryName=DM131080

President Joe Biden sought to ease tensions with his political allies by quadrupling the limit on the number of refugees who can enter the U.S. after months of administration wavering and reversals over increasing the cap ---
Click Here
Doesn't much matter much with the thousands crossing into the USA that are not counted and remain safe from deportation in sanctuary cities.

Last month, Customs and Border Protection (CBP) projected that as many as 184,000 unaccompanied children could reach the border in fiscal year 2021 ---
https://www.foxnews.com/politics/migrant-children-border-down-600-march

Biden administration spending $62 million a week to care for unaccompanied migrant children ---
https://www.cnn.com/2021/04/09/politics/biden-unaccompanied-children/index.html

Hollywood Lobbyists Intervene Against Sharing Vaccine Formulas ---
https://theintercept.com/2021/04/27/covid-vaccine-copyright-hollywood-lobbyists/
Hollywood is not so liberal about things that adversely affect Hollywood

Are We On The Brink Of A Female ‘Exodus’ From Big Law? ---
https://taxprof.typepad.com/taxprof_blog/2021/05/are-we-on-the-brink-of-a-female-exodus-from-big-law.html

February California Bar Exam Pass Rate Rises 10 Percentage Points; It Would Have Hit All-Time Low Of 23.7% Without Change In Cut Score ---
https://taxprof.typepad.com/taxprof_blog/2021/05/february-california-bar-exam-pass-rate-rises-10-percentage-points-it-would-have-hit-all-time-low-of-.html

Bad News for Fair Value Accounting Theorists
Noise: A Flaw in Human Judgment ---
https://marginalrevolution.com/marginalrevolution/2021/05/noise-a-flaw-in-human-judgment.html

American History Is Being Falsified to Sow Political Division: Mary Grabar ---
Click Here

Student Sues Virginia Tech Alleging She Was Forced Off Soccer Team for Refusing to Kneel ---
https://legalinsurrection.com/2021/05/student-sues-virginia-tech-alleging-she-was-forced-off-soccer-team-for-refusing-to-kneel/

A Strong Case Against Bitcoin ---
https://twitter.com/AlecStapp/status/1388553266678620161

‘We have…roughly 400 companies from China listed in the U.S. that are literally beyond the reach of investigation and enforcement,’ a short seller and leading fraud detector claims many should be delisted ---
https://www.wsj.com/articles/carson-block-calls-for-delisting-of-many-chinese-firms-in-u-s-11620238009?mod=djemCFO

To Rob, Rape, and Kill Again: 76,000 California Violent, Repeat Felons Get Earlier Releases ---
Click Here

A researcher in Italy has lost his 2020 paper, based on work he conducted for his doctoral thesis, after the university claimed that he didn’t have the right to publish the data ---
https://retractionwatch.com/2021/05/12/who-owns-your-thesis-data-we-do-says-one-university-prompting-retraction/

Guilty Until Proven Innocent: Publisher cancels Philip Roth biography after sexual abuse claims (alleged and denied) against Blake Bailey ---
https://www.theguardian.com/books/2021/apr/28/publisher-cancels-philip-roth-biography-after-sexual-abuse-claims-against-blake-bailey

The U.S. Treasury more than quadrupled its borrowing estimate for the quarter through June, and expects to need some $1.3 trillion over the second half of the fiscal year to help pay for a raft of fresh pandemic-relief spending ---
Click Here

CBS News: Wealthy would dodge 90% of Biden's capital gains tax increase, study says ---
https://www.cbsnews.com/news/biden-capital-gains-tax-wealthy/
Jensen Comment
Biden probably knew this from the start. However, his backup plan to print trillions of dollars will pay for the new social programs he wants to initiate. What's wrong with simply printing the money to finance these programs? The Federal Reserve is printing money to provide liquidity for old programs. It's called Quantitative Easing ---
https://en.wikipedia.org/wiki/Quantitative_easing
The other alternative to hugely raise taxes on businesses. However, as far as inflation goes such tax increases will probably be as disastrous as printing money since business firms will pass most tax increases on to customers with price increases. Why bother with increased taxes or borrowing. Simply print the money!

Three Reasons Why the Biden Tax Increase Makes No Sense ---
https://mises.org/wire/three-reasons-why-biden-tax-increase-makes-no-sense

First, estimated real revenue impact is negligible.
Second, the impact on the economy will be larger than what the Biden administration estimates.
Third, the problem of mandatory spending is not even addressed.

Chronicle of Higher Education: Georgia’s Public Universities Will Reinstate ACT/SAT Requirement ---
Click Here

2021: Cheating at School Is Easier Than Ever—and It’s Rampant ---
https://www.wsj.com/articles/cheating-at-school-is-easier-than-everand-its-rampant-11620828004?mod=djm_dailydiscvrtst

A year of remote learning has spurred an eruption of cheating among students, from grade school to college. With many students isolated at home over the past year—and with a mass of online services at their disposal—academic dishonesty has never been so easy.

Websites that allow students to submit questions for expert answers have gained millions of new users over the past year. A newer breed of site allows students to put up their own classwork for auction.

“Consider hiring me to do your assignment,” reads a bid from one auction site. “I work fast, pay close attention to the instructions, and deliver a plagiarism-free paper.”

Some educators fear the new generation of cheaters will be loath to stop even after the pandemic recedes. “Students have found a way to cheat and they know it works,” said Thomas Lancaster, senior teaching fellow in computing at Imperial College in London, who has studied academic integrity issues for more than two decades. He said cheating sites number in the thousands, from individuals to large-scale operations.

Concerned about his North Carolina State University students cheating in a statistics class, Tyler Johnson launched a plan.

For the final exam, Mr. Johnson, a course coordinator, said he used a computer program that generated a unique set of questions for each student. Those questions quickly showed up on a for-profit homework website that helped him to identify who posted them.

About 200 students were caught cheating—one-fourth of the class. Overall, cases of academic dishonesty more than doubled in the 2019-20 academic year at NC State, with the biggest uptick as students made the transition to online learning, according to the school.

Texas A&M University had a 50% increase in cheating allegations in the fall from a year earlier, with one incident involving 193 students self-reporting academic misconduct to receive lighter punishment after faculty members caught on, a university official said. The University of Pennsylvania saw cheating case investigations grow 71% in the 2019-20 academic year, school data shows.

Dozens of cadets at the U.S. Military Academy at West Point were caught cheating on an online calculus exam last year, sharing answers with each other from home. The school said in April it was ending a policy that protected cadets who admitted honor code violations from being kicked out.

Educators say stress and pressure, both significant effects of the pandemic, are a big reason why students cheat. “Especially in a time of stress, they make poor choices,” said Camilla Roberts, president of the International Center for Academic Integrity and director of the Kansas State University Honor and Integrity System.

There is a line between students turning to homework help sites that offer study resources and tutorials to better understand a subject, and copying answers found on those sites onto homework and tests or hiring others to do their work.

Erik Johnson, an 18-year-old freshman at Miami University in Oxford, Ohio, who isn’t related to Mr. Johnson of NC State, said he knows students who have used homework help sites for studying—and for cheating. He said he hasn’t cheated himself.

He said students, including himself, are frustrated with virtual learning because there’s less interaction with instructors and it’s not as structured. “I haven’t struggled this way with learning material, ever,” he said. “It’s just really difficult to learn and retain the information just exclusively at your own pace.”

At the K-12 level, some schools block a range of homework help websites from district computers to prevent cheating—though that doesn’t stop a student from visiting the site from a different device. Middle-school teacher Suzanne Priebe in Riverside, Calif., has put less emphasis on testing during online learning to alleviate stress and the desire to cheat. “We have no control of what is going on when you’re on a computer,” she said.

Online cheating has boosted another industry: surveillance-type companies that hire online proctors to watch students take tests from home. The proctors look for suspicious behavior, such as a student disappearing from camera view or being slipped answers. Some use facial-detection software to check for wayward eyes and unusual movements.

Proctorio, based in Scottsdale, Ariz., said it proctored 21 million exams in 2020 world-wide, up from 6 million exams in 2019.

ProctorU, based in Hoover, Ala., said students are finding unique ways to cheat. Some of its busts include a student suspected of trying to use a drone’s camera to take images of a test to possibly share with others; another who was trying to cheat by using information on sticky notes on his dog; and a female student who sneezed and disappeared from view, to suddenly be replaced by a male wearing a blond wig, impersonating her.

Continued in article

Tackling Racial Inequities in College Sports (low academic performance and graduation rates, low participation rates in some sports, white dominance of coaches, etc.) ---
Click Here
Jensen Comment
There are two divergent alternatives: Help athletes of all races meet academic standards or lower the standards (which is what usually happens in those courses designed for athletes). Some things are already being tried such as hiring tutors for athletes, but many athletes of all races are not heavily motivated for academic performance, especially those hoping to become professional athletes.

A common form of cheating is to have a spouse or significant other do the academic work.
Linebacker's Wife Says She Wrote His Papers (and took two online courses for him)
The wife of a star University of South Florida linebacker says she wrote his academic papers and took two online classes for him. The accusations against Ben Moffitt, who had been promoted by the university to the news media as a family man, were made in e-mail messages to The Tampa Tribune, and followed Mr. Moffitt’s filing for divorce. Mr. Moffitt called the accusations “hearsay,” and a university spokesman said the matter was a “domestic issue.” If it is found that Mr. Moffitt committed academic fraud, the newspaper reported, the university could be subject to an NCAA investigation.
"Linebacker's Wife Says She Wrote His Papers," Chronicle of Higher Education News Blog, January 5, 2008 ---
http://chronicle.com/news/article/3707/linebackers-wife-says-she-wrote-his-papers?at

NPR: Academic Foul: Some Colleges Accused Of Helping Athletes Cheat ---
https://www.npr.org/2015/06/13/414188857/academic-foul-some-colleges-accused-of-helping-athletes-cheat
The most famous case is the long-term (almost 20-years) scandal at the University of North Carolina for which the punishment was almost nothing ---
http://faculty.trinity.edu/rjensen/Plagiarism.htm#Athletics

"Incomplete Passes: College-Athlete Academic Scandals," Bloomberg Businessweek, February 27, 2014 ---
http://www.businessweek.com/articles/2014-02-27/incomplete-passes-college-athlete-academic-scandals

Academic irregularities related to athlete eligibility have haunted several U.S. colleges.

Auburn (2006)
Helped by academic advisers, football players padded their grade-point averages in “directed reading” classes.

Florida (2008)
Cam Newton, now quarterback of the NFL’s Panthers (and later the Patriots), left Florida after facing potential expulsion for cheating, Fox Sports reported.

Florida State (2009)
Academic advisers participated in taking tests and in writing papers for basketball and football players.

Fresno State (2003)
The men’s basketball statistician and an academic adviser were caught in a paper-writing-for-athletes scheme.

Georgia (2003)
The university withdrew from postseason play after basketball players received inflated grades in a coaching class.

Memphis (2008)
The NCAA stripped the basketball team of its run to the finals after Derrick Rose’s SAT scores were ruled invalid.

Michigan (2008)
The Ann Arbor News reported that from 2004 to 2007, 251 athletes took independent study classes with the same professor and received suspiciously high grades.

Minnesota (1999)
The basketball team had tournament victories erased after hundreds of assignments were completed for players.

Stanford (2011)
Academic advisers discontinued a list of classes recommended for years because they were easy and/or convenient.

Tennessee (2000)
ESPN profiled an English professor whose objections led the university to acknowledge that, on average, athletes received twice as many grade changes as other students.

USC (2001)
The NCAA issued sanctions against the football and women’s swimming teams after tutors were found to have written papers for athletes.

Others ---
http://faculty.trinity.edu/rjensen/HigherEdControversies.htm#Athletics

Here’s education technology students hope you’ll keep doing in the fall — and what they hope you’ll drop ---
Click Here

DON’T lecture with slides for an entire Zoom (or onsite) class.

DO offer more active-learning and discussion exercises in class.

DON’T require students to use a tech tool that you don’t understand.

DO keep using anonymous polling.

DO get students up and about.

DO provide more asynchronous materials and activities (think about generating your own Camtasia videos on very technical aspects of your course)

DO emphasize interaction with and between students.

Jensen Comment
Although professors should understand their tech tools, there are times when professors should be willing to introduce course content they really understand. For example, how many accounting and finance professors fully understand bitcoin and other virtual currencies? They should learn enough about such content to include it in their courses. But if we had to fully understand everything we teach we may be leaving out important content just because we cannot yet answer all possible questions raised by students. There are some topics that teachers and students can and should interactively learn together. And even if we do have answers to some questions, it's sometimes better to make students learn those answers on their own rather than spoon feed ---
http://faculty.trinity.edu/rjensen/265wp.htm

Reframing Bitcoin And Tax Compliance ---
https://taxprof.typepad.com/taxprof_blog/2021/05/sabu-reframing-bitcoin-and-tax-compliance.html

The research firm Gartner put together a 37-slide deck on the problems with remote and hybrid work. Here are the 3 slides you need to see ---
https://www.businessinsider.com/how-to-design-hybrid-work-gartner-research-2021-5

Gartner's study homed in on the loss of consistency, visibility, and serendipity that occurred when employees started working remotely or in a hybrid arrangement. It also found that many of the most common strategies that HR and leaders use to address these gaps are likely making the problem worse.

...

Employees are exhausted by their current working conditions. The study found that having more meetings, moving offline activities online, and tracking employee are the main drivers of increased fatigue among workers.

. .

Gartner found that the structure and strategy around meetings, collaboration, and managing productivity need to be revised.

Jensen Comment
I read where personal distractions are a major friction on productivity (think interruptions at home arising from a child, a spouse, a pet, those many telephone calls that get through more easily at home, etc.). This is offset, however, by not having to waste time commuting to the office.

I agree with the value of serendipity that arises in face-to-face contacts. Sometimes it really helps to have chance discussions with customers/clients, other employees, etc. in the office where fresh ideas seem to emerge serendipitously.

The three martini or three-beer lunch at home alone just isn't the same as that three-glass office break at noon or late afternoon. At home alone it's all about the booze, whereas with office colleagues it's more about camaraderie.

Sometimes those frequent office receptions are a bore, but at other times you're glad you went.

Some people miss the little things about physical presence such as a compliment, a bit of gossip, a laugh, or even just a smile.

I think you are more apt to feel good about yourself in the office, but there's no guarantee of this.

There is some truth to the phrase: "Out of sight, out of mind."

How to Mislead With Statistics

Women in Academic Economics: Have We Made Progress? ---
https://www.nber.org/papers/w28743#fromrss
Jensen Comment
The weak lynch pin in this study is "after controlling for cumulative publications, citations, grants and grant dollars." Firstly, how do you adjust for multiple authors of publications. For example, is a single-authored publication the equivalent for a publication with five authors? Secondly, how do you adjust for such things as monographs versus journal articles? Secondly, the range of rigor in refereeing seems to be more analog than digital and can vary even in a given journal with respect to topics. For example, is refereeing as rigorous in the topic of gender in economics versus economic history versus quantitative easing in monetary policy?

The wealthy invested in 'hidden gem' locations (think Phoenix and Salt Lake City) during the pandemic, propelling property prices in smaller cities to new heights ---
Click Here

The US labor market is running hot…or not?
https://www.piie.com/blogs/realtime-economic-issues-watch/us-labor-market-running-hotor-not

2021: Dartmouth Med Students Say They Were Coerced Into Cheating ---
https://nhjournal.com/dartmouth-med-students-say-they-were-coerced/
Thank you Denny Beresford for the heads up.

Dartmouth College has accused 64 students of cheating in a “Sports, Ethics, and Religion” course taught last fall, the Valley News reports. Randall Balmer, chairman of the religion department, discovered in October that absent students in his class were passing their clickers to classmates who were present to answer in-class questions on their behalf.

Mr. Balmer told the newspaper that most of the students involved had been suspended for a semester. In the fall he counted 43 students who handed off their clickers in the roughly 275-person class, but that number does not include the students who facilitated the cheating.

Think Students in Your Class Might Be Cheating? Here’s What to Do

The popular class was initially designed to help the college’s athletes, many of whom struggled with freshman-year coursework.

Diana Lawrence, a spokeswoman for the college, said it would not offer more-detailed comment on the proceedings until the appeals process ends this month.

Continued in article

Bob Jensen's threads on cheating ---
http://faculty.trinity.edu/rjensen/Plagiarism.htm

How to Mislead With Statistics

Here's how much every US state (and Washington DC) pays its teachers and how much they spend on each student ---
Click Here

Rank (Teacher Salary Average. Spending Per Student)

01 New York ($87,543, $24,040)
02 California ($84,649, $12,498)
03 Massachusetts ($83,622 ,$17,058)
04 Washington, DC ($79,350, $22,759)
05 Connecticut ($78,247, $20,635)
06 New Jersey ($76,376, $20,021)
07 Maryland ($73,444, $14,762)
08 Washington ($72,965, $12,995)
09 Alaska ($70,877, $17,726)
10 Pennsylvania ($70,258, $16,395)

...

42 Indiana ($51,508, $10,262)
43 South Carolina ($51,485, $10.856)
44 Missouri ($50,817, $10,810)
45 Arizona ($50,381, $8,329)
46 West Virginia ($50,238, $11,334)
47 Louisiana ($50,217, $11,452)
48 Arkansas ($49,822, $10,139)
49 South Dakota ($49,220, $10,073)
50 Florida ($48,800, $9,346)
51 Mississippi ($45,192, $8,935)

Jensen Comment
Broad generalizations are misleading. We might say that it costs about half as much to live in Mississippi as in New York, but this is not entirely true because it costs much more than double to live in New York City and much less than double to live in Poughkeepsie, New York.

One might conclude that southern states pay teachers a lot less, but why do South Dakota, Indiana, and Arizona rank down among the low paying southern states? Some southern states (think Georgia) are not in the bottom 10 in terms of average teacher salaries. There are all sorts of statistical problems when dealing with average salaries without considering dispersions around the mean. In New York for example the salaries highly skewed upward by the immense number New York City high salaries, These very high average salaries skew the state's mean upwards relative to what it would be if New York City was taken out of the mean calculation.

There are also statistical concerns about the spending per student numbers shown above.
There are many factors affecting spending per student. Vermont and Georgia at ranks 17 and 18 have nearly identical average teacher salaries (about $61,000) And yet Vermont's spending per student is a whopping $19,340 compared to Georgia's spending per student at $10,810. This is due mostly to a policy of allowing miniscule rural towns in Vermont to have their own unconsolidated school districts. The Vermont joke is that some school districts have more supervisory board members than the numbers of students in their very rural schools. The good news is that the student/teacher ratio is very, very low in Vermont while administrator/student ratios are also very high. This is probably a very good thing from a pedagogical standpoint but a bad thing from an accounting standpoint. It cost a lot extra to heat and maintain school buildings for only a few students.

In Georgia school districts tend to be more consolidated giving rise to a lower average spending per student. Vermont could greatly lower its spending per student by consolidating more districts, but this would also increase the student/teacher ratios and make students be bussed relatively long distances across mountain passes in the winter. New Hampshire at rank 19 spends less per student ($16,893) than Vermont ($19,340), but this is due in part to having a population of 1,400,000 compared to Vermont's sparse 644,000 population over roughly the same land mass and terrain. New Hampshire has more populated school districts due heavily to having over twice as many residents in the state. This in turn is due to New Hampshire's attraction of having no income tax and no sales tax, whereas Vermont taxes everything it can think of to tax. One thing very high taxes do is keep the population low.

The above type of reasoning does not apply to all states. What Mississippi and Florida spend per student is just plain miserable no matter how you look at it. But look at how much more New York state spends per student relative to California. Go figure why New York spends nearly twice as much per student!

My main point is that spending per student is a very misleading number because there are so many heterogeneous efficiencies and inefficiencies blended into that one number. In Vermont high spending per student leads to very small numbers of students per teacher. But in New York high spending per student is not generally such a good thing for student/teacher ratios like high spending is in Vermont. Spending per student is highly skewed by the cost of everything in New York City.

Chronicle of Higher Education on May 7, 2021

THE REVIEW

The Case Against Admissions Lotteries

By Rebecca Zwick

The radical idea is appealing in theory but useless in practice.

BACKGROUNDER

The Abiding Scandal of College Admissions

By Matt Feeney

The process has become an intrusive and morally presumptuous inquisition of an applicant’s soul.

THE REVIEW

In Defense of Holistic Admissions

By Robert J. Massa, Bill Conley, and David Holmes

Despite what some critics suggest, the approach is neither scandalous nor new. And it’s good for colleges.

LIVE CORONAVIRUS UPDATES

Rowan U. Offers Students $1,000 to Get Covid-19 Vaccine

By Lindsay Ellis

It’s an unusually generous incentive, but it’s far from the only one.

NOW 228 COLLEGES

Here’s a List of Colleges That Will Require Students or Employees to Be Vaccinated Against Covid-19

By Andy Thomason and Brian O’Leary

Hi Elliot,
Audit firms do provide consulting services even though some services were banned by SOX. The consulting division is supposed to be independently managed and operated to the extent possible.

The big controversy in this regard is in the UK where authorities are getting closer to making audit firms sell off consulting divisions or vice versa.

Following Enron and Sox, this became somewhat of a joke after three of the Big Four firms spun off their consulting divisions and Deloitte did not. But afterwards consulting divisions just seemed to grow back from the sawed off limbs of the three auditing firms. You can read more about what happened at
https://corpgov.law.harvard.edu/2020/09/14/the-revival-of-large-consulting-practices-at-the-big-4-and-audit-quality/

SAP --- https://www.wsj.com/articles/sap-admits-iran-sanction-violations-to-justice-department-11619726149?mod=djemCFO

SAP Admits to Violating the Law ---
https://www.wsj.com/articles/sap-admits-iran-sanction-violations-to-justice-department-11619726149?mod=djemCFO

Software company SAP SE admitted it provided millions of dollars in software to Iran in violation of U.S. sanctions, becoming the first company to benefit from a Justice Department program that encourages firms to self-report criminal export violations in exchange for leniency

Spain’s Four-Day Work Week (32 hours with no reduction in pay) Is a Game Changer ---
Click Here

Jensen Comment
This has to increase the cost of most everything. For example, public workers (think police and firefighters) have to be on duty 24/7. Supposedly more such workers will have to be paid or the same workers will start collecting overtime after 32 hours. This will require a significant increase in tax dollars. Similarly, private sector products and services will cost more with most of those costs being passed along to customers in the form of higher prices. The saving grace may be more robotics in some instances, but more robotics may translate into higher unemployment in some instances (not all). Spain's unemployment rate is around 16%. The 32-hour work week will both decrease this rate in some sectors and increase it in other sectors where robotics and other technology will come into play.

One thing is bound to happen. More workers will start working two or more jobs, thereby defeating the purpose of the reduced work week.

For professors who both teach and conduct research it's hard to count hours of work. My guess is that this change in the work week will have little or no impact on their time spent on "work," although the number of assigned classtime hours may be reduced, thereby leaving more time for research.

Jensen Comment

Hi Jim,

Productivity is hard to measure (think an automobile assembly line) when each worker only contributes a small fraction of the total productivity. If the assembly line keeps rolling five days a week, each worker will either have to be replaced with another worker or a robot, thereby adding to cost. I think cost is more of a consideration than productivity since most organizations will try to remain as productive as ever with greater costs.

A reduction in hours provides some cost efficiencies, but in some industries the costs are likely to rise ---
https://phys.org/news/2019-11-economics-four-day-week-businesses-money.html

One of the main challenges outlined by our research is that the four-day working week can be difficult to implement in service industries where customer demands need to be met, and particularly for smaller businesses. It would also imply a significant change in public services like teaching and nursing. But Labour did recognize that different sectors will need to respond in different ways.

Meanwhile, research by the Centre for Policy Studies, a center-right think tank, also found that reducing the hours of public sector employees would mean at best a £17 billion cost for the Treasury and at worst a possible £45 billion cost, assuming no increase in productivity and a need to expand the workforce in public services.

Just-In-Time Manufacturing --- https://en.wikipedia.org/wiki/Just-in-time_manufacturing

Auto Makers Retreat From 50 Years of ‘Just in Time’ Manufacturing ---
https://www.wsj.com/articles/auto-makers-retreat-from-50-years-of-just-in-time-manufacturing-11620051251?mod=djm_dailydiscvrtst

Jensen Comment
The incentive was always to reduce the costs of holding inventory (including the cost of capital tied up on inventory storage). Now the cost of capital is lower (with nearly zero interest rates) while the risks of shortages tying up production exploded. JIT never did work as well in the USA as it did in Japan. The USA is a much larger nation with unreliable railroad service compared to Japan. Add to this the import delays with cargo ships waiting for weeks to unload in some ports (think Los Angeles).

My point here is that cost/managerial accounting teachers praising JIT in the classroom may have to change their tune in these changing times.

White Farmers Excluded From Biden Loan Forgiveness Program Sue To Stop “use of race discrimination as a tool to end ‘systemic racism’” ---
https://legalinsurrection.com/2021/05/white-farmers-excluded-from-biden-loan-forgiveness-program-sue-to-stop-use-of-race-discrimination-as-a-tool-to-end-systemic-racism/

How to Mislead With Statistics

Are We Witnessing a Major Shift in the World of Work? ---
https://jborden.com/2021/04/29/are-we-witnessing-a-major-shift-in-the-world-of-work/

Jensen Comment

This article appears to be an example of how to mislead with statistics. The sampling population was entirely made up of people working from home. Among other things they apparently thought they worked "successfully" at home. Others affected by their work may my not be inclined to label that remote work as successful. Prime examples are teachers working at home who naively think they are just as successful with remote students as they are with onsite students. Many students and their parents, on the other hand, may not feel the same way by the successfulness of remote teaching.

For example, one of the great benefits of having minority teachers teaching minority students onsite is that the minority students can see and interact face-to-face with their role models. Remotely, students can't even be sure that their teachers are really from minority groups.

Another example is the set of auditors who think they are doing good work remotely. Their employers and their clients possibly have a much different view of their performance. I'm inclined to think that the physical presence of auditors sometimes instills a fear factor to prevent fraud. If clients never have visits from auditors (think of the Purchasing Department at WorldCom that had not been visited by Andersen's auditors for years) they may have less fear that their frauds will be detected.

I know you, Jim, are inclined to want work to be what makes employees happiest. But worker happiness does not always correlate highly from standpoint of happiness of customers, clients, and employers. Some (most?) workers should be judged by people intended to benefit from that work.

Are takeout dinners in a restaurant really as good as when they are served hot in the restaurant?

Worker happiness is only one of many very important work performance criteria.

I'm inclined to think that most work cannot be done remotely such that it's misleading to confine research on the topic only to work that can possibly be done remotely?

Does National Debt Still Matter? America's Greatest Gamble ---
https://reason.com/video/2021/04/05/does-national-debt-still-matter-americas-greatest-gamble/

. . .

Is there a point where taking on too much debt is an unacceptable risk?

"The United States isn't going to default on its debt. We borrow in our own currency. So there's zero default risk," says Furman. "There is definitely inflation risk if you borrow too much and can't pay it off, but it's not like you go from one and a half percent inflation to hyperinflation in the blink of an eye. There's a lot of steps between here and there. I think there is certainly some risk and in the event that that risk materializes we will have to, very quickly, sit down and figure out how to raise taxes or cut spending."

Cochrane has a different perspective.

"Things always go boom all of a sudden, and so the key to fiscal management is to keep some dry powder around to have some ability to be able to borrow more," Cochrane says. "Imagine if world war breaks out, and we've already borrowed the 100 percent debt-to-GDP ratio that we ended World War II with. Well, once we're at a 100, 150, 200, our ability to meet that next crisis with borrowing is gone and then that next crisis is a catastrophe."

Jensen Comment
What I question is how relevant previous research (when the government borrowed in the billions or hundreds of billions) when progressives want to borrow trillions or hundreds of trillions without giving consideration to problems of scale.

I also question how we can "cut spending" when we find that tax collections are enormously below what liberal economists project. It's not so easy to cut spending when the social programs for free health care, free daycare, free college, student loan forgiveness, guaranteed annual income, green initiatives, etc. are legislated. Biden wants guarantee all those entitlements and then worry about how to pay for it later.

One difference is that in the past there were investors (think China) in the billions or hundreds of billions of dollars in USA debt securities. What happens when the only investor for trillions and hundreds of trillions in USA debt securities is the Federal Reserve such that the USA government is really investing in its own debt --- when the only way for the Fed to pay for it is to print money (the Fed calls it Quantitative Easing).

There are some myths that the liberal media just is not explaining truthfully. One is that we can easily raise trillions by increasing business taxation. What the media (and liberal economists) fail to mention is that businesses don't pay taxes. They pass those taxes on in higher prices to you and me (consumers). We (consumers) are thus really the ones being taxed. And the business taxes are highly regressive since the masses of poor consumers are the ones hit relatively hardest by price increases for food, fuel, housing, and medical care.

The other myth is that taxing the super rich will pay for trillions in new social programs. The tax collections from the super rich will be woefully inadequate.

CBS News: Wealthy would dodge 90% of Biden's capital gains tax increase, study says ---
https://www.cbsnews.com/news/biden-capital-gains-tax-wealthy/

The "Miracle Recovery" Narrative: We'll Just Print Our Way to Prosperity ---
https://mises.org/wire/miracle-recovery-narrative-well-just-print-our-way-prosperity

How Trillions in Newly Printed Money Created a Labor Shortage in the USA ---
https://mises.org/wire/how-trillions-newly-printed-money-created-labor-shortage
Also see
Click Here

How to Mislead With Statistics

The Gender Gap in Pandemic Job Losses Has Been Wildly Exaggerated ---
https://reason.com/2021/05/11/the-gender-gap-in-pandemic-job-losses-has-been-wildly-exaggerated/

Jobs data casts doubt on the idea that the COVID-19 pandemic is uniquely setting women back.

For more than a year, the U.S. has been flooded with gloomy headlines and dire predictions about women and work. "The pandemic is devastating a generation of working women," opined one Washington Post writer in February. Citing data showing that 2.5 million women dropped out of the workforce since the COVID-19 pandemic began, Vice President Kamala Harris said "the pandemic has put decades of the progress we have collectively made for women workers at risk."

Harris called it a "national emergency"—albeit one that could be fixed by greenlighting the Biden administration's coronavirus spending plan.

And so the narrative typically goes: women's employment prospects are in crisis; the way out is passing the Democrats' preferred economic policies. (See Matt Welch in Reason's June print issue for more on this rhetoric.)

But the magnitude of this gender gap has never been as great as many have made it out to be. And recent data cast further doubt on the "she-cession" narrative. At the end of April 2021, the unemployment rate for women was slightly lower than the unemployment rate for men. And the women's labor force participation rate had recovered more than the men's rate had.

Just How Big Are These Gender Gaps Now?

To read headlines about gender and job losses, one might get the impression that U.S. women are faring drastically worse on the coronavirus-era employment front than men are. Yet such losses have never been as drastically gendered as many doomsayers let on.

"Labor force participation—defined as all civilians working full or part time, as well as those who are unemployed but looking for work—fell dramatically for both genders between March and April 2020," noted Gallup. In April 2020, men's labor force participation was at 97.8 percent of its February 2020 level and women's labor force participation was 96.9 percent of its February 2020 level—a gender gap of just 0.9* percentage points.

he labor force participation rate is a separate measure than the unemployment rate, which is concerned with how many people are out of work and actively seeking a job. On unemployment, U.S. women are also faring better than their male counterparts (though "better" here does come with some caveats, since unemployment numbers don't include people out of a job and not seeking a new one).

In April 2021, the unemployment rate for U.S. men ages 20 and older was at 6.1 percent, down 7 percentage points from its April 2020 peak. For women ages 20 and older, it was at 5.6 percent—down 9.9 percentage points since the previous April.

Put another way, women's unemployment rate is now just 2.5 percentage points higher than it was in pre-pandemic times, while men's unemployment rate is 2.9 percentage points higher.

The Truth Behind the Panic

It is true that American women initially lost more jobs to COVID-19 than their male counterparts did (in contrast to the typical recession pattern).

In February 2020, the civilian unemployment rate for women age 20 and up was 3.1 percent, according to BLS data. For men, it was 3.2 percent. But by the end of April 2020, the unemployment rate for women had jumped to 15.5 percent, while for men it only jumped to 13.1 percent.

Two explanations for this discrepancy have emerged. First, women tend to outnumber men as the primary caregivers for children and elderly or ailing family members, leaving them more vulnerable to work disruptions when schools and child care centers shut down, when kids need homeschooling, or when relatives need care. Second, women are more highly concentrated in retail, leisure, and hospitality jobs, which were more heavily affected by pandemic-related closures, restrictions, and mandates.

While the first factor has gained the most attention, the second one may be the bigger culprit.

Labor force participation for women with children did indeed drop more than it did for men with children, "consistent with the theory that working mothers disproportionately took themselves out of the labor force to care for children who were no longer able to attend day care or school," noted Gallup. Yet "the drops among women without children and men without children are also sizable," which "suggests that factors other than child care have significantly influenced decisions to leave the workforce."

"Overall, these labor force patterns seem largely tied to occupational differences between women and men," according to Gallup's analysis of BLS data. "Occupations with a higher share of women have exhibited lower labor force participation rates and higher unemployment rates throughout the pandemic."

Either explanation suggests that—for both women and men—the drop is more likely short-term than long-term.

A Call to Arms?

Given the current state of recovery, "it does not make sense to enact permanent programs, such as government-run paid family and medical leave, subsidized childcare, and universal pre-K with the justification of fixing a COVID -19 disparity that no longer exists," argues Heritage Foundation research fellow Rachel Greszler in a new report.

"Policymakers can do far more to help women and families by removing government-imposed barriers to flexible work, to employer-provided paid family and medical leave, and to accessible and affordable childcare than by adding costly and bureaucratic new programs and upending the labor market in ways that would limit families' incomes and choices," she posits.

By February 2021, labor force participation for both sexes had ticked back up somewhat. And while women were still seeing a less full recovery, the gap was again less than one percentage point. Compared to February 2020, men's February 2021 labor force participation was 2.2 percent smaller and women's was 3.1 percent smaller.

That's not nothing—"the gap in labor force changes amounts to roughly 493,000 more women than men being absent from the labor force since the pandemic began," Gallup pointed out in early March. But it's also not evidence that women have been uniquely devastated by pandemic-related job losses, especially when—contra previous economic downturns—many of the circumstances that initially created the job losses will remedy quickly as life returns to a more normal pace.

Indeed, that already seems to be happening, according to data from the Bureau of Labor Statistics (BLS).

In April 2021, the labor force participation rate for U.S. men 20 and older was 69.8 percent, down from 71.6 percent in February 2020. For women, it was 61.7 percent in April, down from the 63.3 percent in February 2020. So, while women's labor force participation was lower than men's at the start of the pandemic and still is, women are now slightly closer than men are to their pre-pandemic participation level, with the April 2021 labor force participation rate for men 1.8 percentage points lower and the rate for women down 1.6 percentage points.

Continued in article

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

Education Tutorials

Problem-Based Learning at a Learning University: A View from the Field ---
https://scholarworks.iu.edu/journals/index.php/ijpbl/article/view/28791

Interdisciplinary Journal of Problem-Based Learning ---
https://scholarworks.iu.edu/journals/index.php/ijpbl

ALDA-KAVLI LEARNING CENTER (for communication studies) ---
https://aldacenter.org/aklc/index.php

HOW TO BE A BETTER ALLY, WITH DISABILITY ADVOCATE ALICE WONG ---
https://www.queensu.ca/accessibility/

Bob Jensen's threads on education links ---
http://faculty.trinity.edu/rjensen/Bookbob2.htm#EducationResearch

Engineering, Science, and Medicine Tutorials

Paralysed man uses ‘mindwriting’ brain computer to compose sentences ---
https://www.theguardian.com/science/2021/may/12/paralysed-man-mindwriting-brain-computer-compose-sentences

Lisa Genova: How your memory works -- and why forgetting is totally OK | TED Talk

Ecopath With Ecosim --- https://ecopath.org/

SPATIAL DATA MANAGEMENT (with earth science focus)
www.youtube.com/playlist?list=PLAxJ4-o7ZoPdz9LHIJIxHlZe3t-MRCn

Big Earth Data --- https://tandfonline.com/toc/tbed20/current

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

America's Socialist Revolution --- Click Here

Ability Media (communication studies for the disabled) ---
https://abilitymediagroup.com/

BLACK CITIZENSHIP IN THE AGE OF JIM CROW --- https://blackcitizenship.nyhistory.org/

ACCESSIBILITY HUB --- www.queensu.ca/accessibility

CANADIAN COUNCIL ON REHABILITATION AND WORK: CHILDREN'S BOOKS ON INCLUSION ---
www.ccrw.org/childrensbooks

CENTER FOR INCLUSIVE DESIGN AND INNOVATION ---
https://cidi.gatech.edu/

WEB AXE --- www.webaxe.org

DEAFVERSE (for the hearing impaired) --- https://deafverse.com/

HOW TO BE A BETTER ALLY, WITH DISABILITY ADVOCATE ALICE WONG ---
https://www.queensu.ca/accessibility/

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

Law and Legal Studies

Reframing Bitcoin And Tax Compliance ---
https://taxprof.typepad.com/taxprof_blog/2021/05/sabu-reframing-bitcoin-and-tax-compliance.html

Bob Jensen's threads on law and legal studies are at
http://faculty.trinity.edu/rjensen/bookbob2-Part2.htm#Law

Math Tutorials

MATH TEACHER & STUDENT RESOURCES
www.actuarialfoundation.org/browse-all-teacher-student-resources

Bob Jensen's threads on free online mathematics tutorials are at
http://faculty.trinity.edu/rjensen/bookbob2.htm
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

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

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

Language Tutorials

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

Music Tutorials

Bob Jensen's threads on free music tutorials are at
http://faculty.trinity.edu/rjensen/bookbob2.htm
Scroll down to Music

Bob Jensen's threads on music performances ---
http://faculty.trinity.edu/rjensen/music.htm

Writing Tutorials

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

Bob Jensen's threads on medicine ---
http://faculty.trinity.edu/rjensen/bookbob2-Part2.htm#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 4, 2021

CDC: U.S. Cruises Could Restart This Summer

U.S. Restricting Travel From India

Pfizer Exporting U.S. Made COVID Vaccines to Mexico

Delta Becomes Last Airline to Unblock Middle Seats

TSA Face Mask Requirement Extended to Sept. 13

India Opens Vaccine Eligibility Amid Record High Cases

U.S. Vaccine Safety System Still Has Gaps

CVS, Walgreens Wasted More Vaccine Than Many States

Think You Have Penicillin Allergy? You May Not

May 6, 2021

Survey: Parents to Wait to Get Kids’ COVID Vaccine

Mediterranean Diet Could Ward Off Dementia

CDC Gives Guidelines for Simulated Cruise Ship Voyages

Should COVID Shots for Teens Go to Developing Nations?

Bar Owner Accused of Making, Selling Fake Vaccination Cards

Woman Gives Birth to 9 Babies

Jimmy Kimmel Gets Help to Encourage COVID Vaccinations

Moderna COVID Vaccine Booster Works Against Variants

Docs Mobilize Help for India as COVID Surges

May 10, 2021

‘Ticks Surprise Us:’ 2021 May Be Big Lyme Disease Year

Common Meds May Raise High Blood Pressure Risk

WebMD Poll: Make COVID Vaccine Mandatory for Doctors?

Fear of Losing Health Insurance Keeps 1 in 6 in Their Jobs

White House Backs Suspension of Vaccine Patents

CDC: ‘Sharp Decline’ In COVID Cases Possible by July

COVID Patient in Coma Gets Ivermectin After Court Order

Survey: Parents to Wait to Get Kids’ COVID Vaccine

Mediterranean Diet Could Ward Off Dementia

May 14, 2021

CDC: Vaccinated? You Don't Need a Mask Indoors

Coronavirus Lingers in Penis and Could Cause Impotence

U.S. COVID Experts Call for Help in India and Africa

What's Best for Recurrent Ear Infections in Kids?

Ohio to Give $1 Million to 5 Who Get COVID Vaccine

AMA Announces Major Commitment to Health Equity

New Clues Show How the Immune System Fights COVID

COVID More Lethal for People Living With HIV

Over 99% Hospitalized 2021 COVID Patients Unvaccinated

May 15, 2021

CDC: Leading on COVID, or Leading from Behind?

No Evidence Weight-Loss Supplements Work

Despite CDC COVID Guidance, Some Still Require Masks

Elon Musk: Is It Asperger's or Level 1 ASD?

Tech Giants Help Lead Next Generation of Health Tech

Can Some Movies Change Your Life? Maybe

New York Yankees Report 8 ‘Breakthrough’ COVID Cases

Poll Shows Low Trust in U.S. Public Health Systems

CVS Offers COVID-19 Vaccines Nationwide for Ages 12-15

Humor for May 2020

Forwarded by Tina

Author and lecturer Leo Buscaglia once
Talked about a contest he was asked to judge.
The purpose of the
Contest was to find the most caring child.

    The winner:

1. A four-year-old child, whose next door
neighbor was an elderly gentleman, who had recently lost his
wife. Upon seeing the man cry, the little boy went into the old
Gentleman's' yard, climbed onto his lap, and just sat there.
   When his mother asked him what he had
said to the neighbor, the little boy just said, 'Nothing, I just
Helped him cry.'

*********************************************

2. Teacher Debbie Moon's first graders were
discussing a picture of a family. One little boy in the picture
had a different hair color than the other members. One of her
students suggested that he was adopted.
   A little girl said, 'I know all about
Adoption, I was adopted..'

   'What does it mean to be adopted?', asked
another child.

     'It means', said the girl, 'that you grew
in your mommy's heart instead of her tummy!'

************************ *********************

3.      On my way home one day, I stopped to
watch a Little League base ball game that was being played in a
park near my home. As I sat down behind the bench on the first-
base line, I asked one of the boys what the score was
    'We're behind 14 to nothing,' he answered
With a smile.

'Really,' I said. 'I have to say you
don't look very discouraged.'

'Discouraged?', the boy asked with a
Puzzled look on his face...

'Why should we be discouraged? We haven't
Been up to bat yet.'

*********************** **********************

4. Whenever I'm disappointed with my spot
in life, I stop and think about little Jamie Scott.

    Jamie was trying out for a part in the
school play. His mother told me that he'd set his heart on being
in it, though she feared he would not be chosen..

        On the day the parts were awarded, I went
with her to collect him after school. Jamie rushed up to her,
eyes shining with pride and excitement.. 'Guess what, Mom,' he
shouted, and then said those words that will remain a lesson to
me....'I've been chosen to clap and cheer.'

*********************************************

5.
An eye witness account from New York
City , on a cold day in December,
some years ago: A little boy,
about 10-years-old, was standing before a shoe store on the
roadway, barefooted, peering through the window, and shivering
With cold.

   A lady approached the young boy and said,
'My, but you're in such deep thought staring in that window!'

'I was asking God to give me a pair of
shoes,' was the boy's reply.

   The lady took him by the hand, went into
the store, and asked the clerk to get half a dozen pairs of socks
for the boy. She then asked if he could give her a basin of water
and a towel. He quickly brought them to her.

She took the little fellow to the back
part of the store and, removing her gloves, knelt down, washed
his little feet, and dried them with the towel.

By this time, the clerk had returned with
the socks.. Placing a pair upon the boy's feet, she purchased him
a pair of shoes..

      She tied up the remaining pairs of socks
and gave them to him. She patted him on the head and said, 'No
doubt, you will be more comfortable now..'

   As she turned to go, the astonished kid
caught her by the hand, and looking up into her face, with tears
in his eyes, asked her:

'Are you God's wife?'

And I like self-driving horses, which are just…horses
Elon on SNL --- https://marginalrevolution.com/marginalrevolution/2021/05/elon-on-snl.html
Jensen Comment
When I was a little kid on an Iowa farm I sometimes got to drive a team with a wagon load of corn or oats to the Ringsted elevator (about five miles away)
When the wagon was empty I could start the team of heavy horses, and they were self-driving back to our barn
Then I would have some ice cream and catch a ride back with someone headed toward our Seneca farm
The horses would not self-drive to the elevator, however, because they preferred to stay near the barn

Forwarded by Auntie Bev

NBC is pulling the Wizard of Oz because it's offensive to people without brains.

Payday Candybar is changing its name because it's offensive to people who don't want to work.

Want to stop drunk drivers from killing sober drivers, ban sober drivers
That's how gun control works

Humor April 2021 --- http://faculty.trinity.edu/rjensen/book21q2.htm#Humor0421.htm

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
http://faculty.trinity.edu/rjensen/Pictures.htm

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 ---
http://faculty.trinity.edu/rjensen/TheoryTAR.htm

With a Rejoinder from the 2010 Senior Editor of The Accounting Review (TAR), Steven J. Kachelmeier
With Replies in Appendix 4 to Professor Kachemeier by Professors Jagdish Gangolly and Paul Williams
With Added Conjectures in Appendix 1 as to Why the Profession of Accountancy Ignores TAR
With Suggestions in Appendix 2 for Incorporating Accounting Research into Undergraduate Accounting Courses

The Cult of Statistical Significance: How Standard Error Costs Us Jobs, Justice, and Lives ---
http://www.cs.trinity.edu/~rjensen/temp/DeirdreMcCloskey/StatisticalSignificance01.htm

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"
http://www.cs.trinity.edu/~rjensen/temp/AccounticsDamn.htm
One more mission in what's left of my life will be to try to change this
http://www.cs.trinity.edu/~rjensen/temp/AccounticsDamn.htm

What went wrong in accounting/accountics research? ---
http://faculty.trinity.edu/rjensen/theory01.htm#WhatWentWrong

The Sad State of Accountancy Doctoral Programs That Do Not Appeal to Most Accountants ---
http://faculty.trinity.edu/rjensen/theory01.htm#DoctoralPrograms

AN ANALYSIS OF THE EVOLUTION OF RESEARCH CONTRIBUTIONS BY THE ACCOUNTING REVIEW: 1926-2005 ---
http://faculty.trinity.edu/rjensen/395wpTAR/Web/TAR395wp.htm#_msocom_1

Bob Jensen's threads on accounting theory ---
http://faculty.trinity.edu/rjensen/theory01.htm

Tom Lehrer on Mathematical Models and Statistics ---
http://www.youtube.com/watch?v=gfZWyUXn3So

Systemic problems of accountancy (especially the vegetable nutrition paradox) that probably will never be solved ---
http://faculty.trinity.edu/rjensen/FraudConclusion.htm#BadNews

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
http://faculty.trinity.edu/rjensen/ElectronicLiterature.htm#Textbooks

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 ---
http://faculty.trinity.edu/rjensen/AccountingNews.htm

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

Some of Bob Jensen's Tutorials

Bob Jensen's Video Tutorials and Other Helpers --- http://faculty.trinity.edu/rjensen/HelpersVideosSummary.htm
(Includes video tutorials on Camtasia, MS Access, MS Excel, Managerial Accounting, and Accounting Theory)
Accounting for Derivative Financial Instruments --- http://faculty.trinity.edu/rjensen/caseans/000index.htm
Accounting for Fraud --- http://faculty.trinity.edu/rjensen/fraud.htm
Accounting Theory --- http://faculty.trinity.edu/rjensen/theory.htm
Electronic Commerce and Computing Security --- http://faculty.trinity.edu/rjensen/ecommerce.htm
XBRL and OLAP --- http://faculty.trinity.edu/rjensen/XBRLandOLAP.htm

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 ---
http://www.accounting.rutgers.edu/raw/aah/

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 ---
http://faculty.trinity.edu/rjensen/FraudRotten.htm#DerivativesFrauds

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 ---
http://faculty.trinity.edu/rjensen/threads.htm

More of Bob Jensen's Pictures and Stories
http://faculty.trinity.edu/rjensen/Pictures.htm

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