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  • Robert E Jensen

    4G (fourth generation wireless) ---

    "The state of 4G wireless at a glance," MIT's Technology Review, September 21, 2010 ---

    This is a summary of how U.S. wireless carriers are dealing with the transition to fourth-generation, or 4G, network technology, which promises faster data speeds:

    -- Sprint Nextel Corp. subsidiary Clearwire Corp. already has a 4G network up and running, and Sprint started selling the first compatible phone this summer. But Clearwire is using WiMax, a technology that's imcompatible with LTE, which everyone else is using or plans to use.

    -- Verizon Wireless plans to bring LTE to 25 to 30 cities later this year, mainly for PC modems. Phones will come next year.

    -- AT&T Inc. plans to launch commercial LTE service in the middle of next year. In the meantime, it's upgrading the speeds on its 3G network.

    -- T-Mobile USA hasn't made any specific plans public. It's focusing on upgrading its 3G network for now.

    -- LightSquared is a dark-horse entrant funded by a private equity firm. It plans to build an independent LTE network, with service starting next year, but financial and regulatory hurdles remain.

    -- MetroPCS Communications Inc. turned on LTE in Las Vegas on Tuesday, and plans to expand it to the rest of its coverage area by January.

    Bob Jensen's technology bookmarks are at


  • Robert E Jensen

    Greg Smith, chief information officer at George Fox, said the iPad's technological limitations—its inability to multitask and print, and its limited storage space—have kept students dependent on their notebooks. "That's the problem with the iPad: It's not an independent device," he said.
    "Classroom iPad Programs Get Mixed Response," by Travis Kaya, Chronicle of Higher Education, September 20, 2010 ---

    A few weeks after a handful of colleges gave away iPads to determine the tablet's place in the classroom, students and faculty seem confident that the device has some future in academe.

    But they're still not exactly sure where that might be.

    At those early-adopter schools, iPads are competing with MacBooks as the students' go-to gadget for note taking and Web surfing. Zach Kramberg, a first-year student at George Fox University, which allowed incoming students to choose between a complimentary iPad or MacBook this fall, said the tablet has become an important tool for recording and organizing lecture notes. He also takes the device with him to the university's dimly lit chapel so he can follow along with an app called iBible. "The iPad's very easy to use once you figure them out," he said.

    Still, Mr. Kramberg said the majority of students rely on bound Bibles in chapel and stick to pen and paper or MacBooks in the classroom.

    Greg Smith, chief information officer at George Fox, said the iPad's technological limitations—its inability to multitask and print, and its limited storage space—have kept students dependent on their notebooks. "That's the problem with the iPad: It's not an independent device," he said.

    Mr. Smith said that the 67 students—10 percent of the freshman class—that opted for iPads over MacBooks are really excited about the technology but have not been "pushing the capabilities" of the device.

    Caitlin Corning, a history professor at George Fox, said it's been hard to meld iPads into the curriculum because only a small subset of her students has the device. Ms. Corning used the iPad as a portable teaching tool during a student art trip to Europe this summer, flashing Van Gogh works on the screen when they were in the places he painted them. Translating that portable-classroom experience into her classroom back in Oregon, however, has not been easy. "It's still a work in progress," she said. "It's a little complex because only some of the freshmen have iPads."

    Faculty members at Seton Hill University, which gave iPads to all full-time students, are working with the developers of an e-book app called Inkling to come up with new ways to integrate the iPad into classroom instruction. The textbook software—one of many in development—allows students to access interactive graphics and add notes as they read along. Faculty members can access the students' marginalia to see whether they understand the text. They can also remotely receive and answer questions from students in real time.

    Catherine Giunta, an associate professor of business at Seton Hill, said the technology has changed the way students interact with their textbooks and how she interacts with her students. While reviewing the margin notes of a student in her marketing class, Ms. Giunta was able to pinpoint and correct a student's apparent misunderstanding of a concept that was going to be covered in class the next day. "The misunderstanding may not have been apparent until [the student] did a written report," Ms. Giunta said. "I could really give her individualized instruction and guidance."

    As students and faculty members around the country feel around for new ways to integrate the iPad into academic life, a handful of programs are taking a more formal approach to finding its place in the classroom. Students in the Digital Cultures and Creativity program at the University of Maryland at College Park will turn a critical eye on the iPad as a study tool while integrating it into their curriculum. "I think [students are] taking a sort of wait-and-see approach," said Matthew Kirschenbaum, the program director and an associate professor of English.

    Similarly, the faculty at Indiana University has formed a 24-member focus group to evaluate iPad-driven teaching strategies. The groups have started meeting this month to assess how their iPad experiments are going, with a preliminary report due in January. "It's meant to be a supportive, collaborative, formalized conversation," said Stacy Morrone, Indiana's associate dean of learning technologies. "We don't expect that everything will go perfectly."

    Although not entirely related to the substance of the iPad educational debate, a pilot program at Long Island University was thrust into the spotlight over the weekend in an animated e-mail exchange between a college journalist and Apple's founder Steve Jobs. As Gawker reports it, complaints about a few unreturned media inquiries from a deadline-stressed reporter led to a curt "leave us alone" response from the Apple chief executive.

    In the e-mail chain, Mr. Jobs said, "Our goals do not include helping you get a good grade."

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

    Bob Jensen's threads on electronic books are at


  • Robert E Jensen

    September 18, 2010 message from Robert Bruce Walker [walkerrb@ACTRIX.CO.NZ]

    I am about to give expert evidence in a civil matter in respect to the failure or otherwise of a company to maintain proper records. In this particular matter the accountant, or accountants to be more precise, cobbled together a final set of financial statements that were wholly self-serving for the directors of the company. This entailed significant convolution and, I would say, corruption of accounting. This has been done shamelessly and I think that applies literally. The accountant, I surmise, doesn’t know that accounting is not to be manipulated for self serving ends. The lawyer is searching the (English speaking) globe for precedent. This is proving difficult.

    Simultaneously I am involved in another matter, criminal in nature, about which I am legally constrained from giving detail. However I think I can say that the case has a disturbing element to it. Four insolvency practitioners and three government agencies have raked over the embers of this particular fiasco all the while bemoaning the lack of records. I became involved and asked if there were any general ledgers. There were. They had existed all the time and were set out in complete detail yet no-one bothered to look at them!

    In a third matter I am the liquidator of a company to which a bank had appointed a receiver months before. The receiver is a chartered accountant of good reputation. When I asked for the accounting records initially the receiver and his lawyer attempted to block me. After a good deal of battering with the legal powers that fall to me I was provided with the records and a confession that reconciliations had not been prepared nor a general ledger from the time of appointment. The receiver’s lawyer’s argument was that it was ‘convention’ to fail to maintain proper records. I did point out that it is impossible to control receivables, for instance, without a proper records including a GL but that is what they attempted to do. The burden of fixing the records falls to me and what a profound mess it is, involving bizarre goings on with respect to GST (the NZ name for value added tax).

    I am see many such instances as these.

    I said to the lawyer in the first matter, partially in jest, that I seemed to be the only person in insolvency that cared about accounting records. He replied, in all seriousness, that was probably true. I have thought about that since and I fear he is correct. I have begun to have a fear that I am truly alone, a voice crying into a void. Something, seen from my perspective, is very badly broken.

    Given that I am right I think about the causes. Leaving aside the general lawlessness that prevails amongst accountants due to their adversarial stance to the State’s tax collectors, I believe there are two causes: the manner in which accountants are trained and the fragmentation of accounting due to standard setting.

    NZ follows an American model in which people who are to become accountants are ‘educated’ in Universities. There is minimal emphasis on double entry. Most of the courses are dedicated to theory, bullshit sociology, complex management accounting, auditing and so on. None of this makes any sense to a student if they first do not know the basics of accounting and that can only be gained by actually practicing the discipline. Large numbers of accountants, to use the term loosely, are produced who do not understand that the centrality of accounting is double-entry and the prime record is the general ledger. In NZ accountants insist on calling themselves ‘chartered accountants and business advisers’ as they are ashamed on being accountants alone. This disease began about the same time as the Cogitor travesty was perpetrated.

    What has happened with standards, whilst well intentioned (the road to hell probably), has resulted in fragmentation of a discipline that should be approached holistically. As the complexity grows inexorably, practitioners are being left behind. Indeed the current chairman of the government body which approves standards has spent 20 years trying to ensure that standards only apply to big government and big business. He wants to exclude SMEs, being closely held companies, from the scope altogether. I understand why he wants to do this, but he suffers from an ahistorical perspective. When limited liability was developed in Britain, from where we get our basic law, the notion of ‘true & fair’ was developed to ensure creditors were protected. T&F has been found, in judicial precedent, to equate to standards. Yet 150 years later we seek to sever the connection.

    Standards are replete with vast tracts of turgid wording much of it petty in the extreme. It is unrelated to the basic mechanisms of accounting. It is a feat of learning and memory to cover the whole scope. Practitioners dealing with small companies have long since abandoned the attempt to acquire the knowledge. Even those operating large, publicly accountable entities do not attempt to master it. In consequence accounting has no fulcrum upon which it pivots. There is no centre. It has become fragmented.

    Words are no substitute for numbers. Having spent 20 years attempting to put standards at the centre I have had a Pauline style conversion. I now believe that all that is necessary is a set of principles – the conceptual framework will do for this purpose. It should then be left to the accountant to express these principles in the mechanics of accounting. Standard setters should be reduced to providing arithmetic examples, at a high level, detailing how this should be done. That is the reason why I prefer FASB to IASB. At least FASB works out how economic events operate arithmetically before it writes its turgid, prolix nonsense. But even then it does not show how its schemes work in double entry. I recall many years ago working with FAS 90 (I think) in regard to acquired mortgages. There are examples but not expressed in double entry. They are of limited use thereby.

    In America the problem is compounded due to the fact that the most important issue in accounting, solvency determination, is left entirely to lawyers and courts. The disintegration is complete. I truly believe I am staring at something too awful to contemplate. Accounting created, or helped to create, the modern economic world. Yet in its time of crisis it is hopelessly ill-equipped to respond because it has so profoundly lost its way.

    These may be the delusions of a solitary raving lunatic simply reflecting the psychology of the aging – being the prospect of doom. But then I might be right.

    Jensen Comment
    Some of what Walker asserts is also asserted in the following:
    "Open the Andersen archives to find way out of today's mess," by Michael H. Granof and Stephen A. Zeff,  Houston Chronicle, April 6, 2002 --- Click Here and interviews/HoustonChronicle--article with Zeff on Andersen.htm

    Bob Jensen's threads on Enron are at

    Bob Jensen's Enron Quiz is at



  • Robert E Jensen

    Need Some Inspiration to be a better Teacher?
     Joe Hoyle recommends that you watch a particular film

  • Robert E Jensen

    WebFilings for SEC Reporting (Object Oriented Database) ---

    For SEC reporting professionals, WebFilings is a revolution in collaboration software for regulatory compliance, delivering the only complete, integrated solution to meet SEC reporting requirements.

    Bob Jensen's threads on accounting software ---

  • Robert E Jensen

    Updates on the iPad:  LCD Projection, Keyboard, and Flash No No
    Bit by bit the iPad is becoming more functional. I had a random conversation in the Orlando airport with a guy that was using an iPad. He said he was now using a LCD projector that connected to the iPad with a dongle. Unfortunately, the dongle only works with selected iPad apps ---,2817,2362658,00.asp
    There is also a small keyboard that can be connected to the iPad.

    Another bummer is the inability to play DVD disks on an iPad.

    One big and unresolved war going on is the war between Adobe and Apple regarding the ever-popular Adobe Flash Videos. The iPad will not play Flash Videos. It’s possible to convert your own Flash videos to some other format using Camtasia, but this is not practical for all the outside Flash videos produced by other folks that you want to view. You must view these on something other than an iPad. Also conversion of Flash videos to other formats may kill some features such as interactive Flash video that is popular for giving examination questions on video.

    "The Next Stage of Online Video Evolution:  HTML5 is changing the look of Web video, but can it edge out Flash?" by Kate Greene, MIT's Technology Review, 

    Bob Jensen's video helpers ---

    An Absolute Must Read for Educators
    One of the most exciting things I took away from the 2010 AAA Annual Meetings in San Francisco is a hard copy handout entitled "Expanding Your Classroom with Video Technology and Social Media," by Mark Holtzblatt and Norbert Tschakert. Mark later sent me a copy of this handout and permission to serve it up to you at

    This is an exciting listing to over 100 video clips and full-feature videos that might be excellent resources for your courses, for your research, and for your scholarship in general. Included are videos on resources and useful tips for video projects as well as free online communication tools.

    My thanks to Professors Holtzblatt and Tschakert for this tremendous body of work that they are now sharing with us.


  • Robert E Jensen

    In performance reports, many faculty struggle when asked to write about their "teaching philosophy"
    "4 Steps to a Memorable Teaching Philosophy," by James A. Lang, Chronicle of Higher Education, August 29, 2010 ---
    Especially note the comments following this article

    Readers may also benefit from the passion and wisdom of Joe Hoyle in this regard ---

  • Robert E Jensen

    The WSJ is often my best source when I look for fraud reports and fraud warnings.

    Although Paul Williams likes to put down the Wall Street Journal, I like to give some credit where credit is due.
    The WSJ is making money at a time when most other newspapers are failing, and this allows the WSJ to afford some of the best reporters in the world, many of whom pride themselves on their independence and integrity.

    Here is an old example followed by a new example.

    Old Example
    A dogged WSJ reporter deserves credit for the the first public arrow that eventually brought down Enron's house of cards. If the WSJ was overly concerned about the welfare of the largest corporations in the U.S., this reporter or his employer would've buried this report.
    A WSJ reporter was the first to uncover Enron's secret "Related Party Transactions."  What reporter was this and what are those transactions that he/she investigated?
    Answer ---

    New Example
    "By pushing professional cards to consumers who otherwise wouldn't want them, card issuers can get around some of the provisions of the Card Act," says Josh Frank, a senior researcher at the Center for Responsible Lending, a consumer group.
    "Beware That New Credit-Card Offer," by Jessica Silver-Greenberg, The Wall Street Journal, August 28, 2010 --- 

    Amid all the junk mail pouring into your house in recent months, you might have noticed a solicitation or two for a "professional card," otherwise known as a small-business or corporate credit card.

    If so, watch out. While Capital One Financial Corp.'s World MasterCard, Citigroup Inc.'s Citibank CitiBusiness/AAdvantage Mastercard and the others might look like typical plastic, they are anything but.

    Professional cards aren't covered under the Credit Card Accountability and Responsibility and Disclosure Act of 2009, or Card Act for short. Among other things, the law prohibits issuers from controversial billing practices such as hair-trigger interest rate increases, shortened payment cycles and inactivity fees—but it doesn't apply to professional cards (see table).

    Until recently professional cards largely had been reserved for small-business owners or corporate executives. But since the Card Act was passed in March 2009, companies have been inundating ordinary consumers with applications. In the first quarter of 2010, issuers mailed out 47 million professional offers, a 256% increase from the same period last year, according to research firm Synovate.

    The Card Act's strictures have squeezed banks' profits and their ability to operate freely. By moving cardholders out of protected consumer cards and into professional cards, banks might recoup some of the revenue they have lost.

    "By pushing professional cards to consumers who otherwise wouldn't want them, card issuers can get around some of the provisions of the Card Act," says Josh Frank, a senior researcher at the Center for Responsible Lending, a consumer group.

    Several solicitations from J.P. Morgan Chase & Co. have ended up in the mailbox of John and Gloria Harrison, a retired military couple who live in Destrehan, La., outside New Orleans. Mrs. Harrison says she gets an offer for an Ink From Chase card, geared toward small businesses, almost every month. She says she finds this puzzling because her husband retired in 1986 and doesn't own a business.

    Bob Jensen's threads on The Dirty Secrets of Credit Card Companies ---

    Bob Jensen's Rotten to the Core threads ---

  • Robert E Jensen

    "There Are More Than a Few Texans Who Aren’t Impressed with Ernst & Young’s Auditing Abilities," by Caleb Newquist, Going Concern, August 26, 2010 --- 

    Attorneys from Houston’s Ahmad, Zavitsanos & Anaipakos are representing a group of investors in a lawsuit filed against hedge fund auditors Ernst & Young after the group lost more than $17 million following the collapse of a Plano, Texas-based hedge fund that promised low-risk investments.

    The lawsuit focuses on two funds sold by Plano’s Parkcentral Global and was filed on behalf of Houston financial consultant Gus H. Comiskey and four Tucson, Ariz.-based entities, including the Thomas R. Brown Family Private Foundation. The now-defunct Parkcentral Global was operated by affiliates of billionaire and former presidential candidate H. Ross Perot before closing its doors after losing a total of more than $2.6 billion.

    “Our clients were told that an investment in Parkcentral was designed to preserve capital. Instead, they lost every penny in record time. E&Y was supposed to be auditing Parkcentral, but the audited financial statements never once warned Parkcentral’s investors of their impending doom,” says attorney Demetrios Anaipakos, who will try the case with Amir H. Alavi.

    Continued on article

    Bob Jensen's threads on Ernst & Young are at


  • Patricia A Johnson

    Thanks to everyone who attended this session!  You were a great audience.  I hope that you learned something new that you can put to use in your teaching.

  • Richard E Lillie

    Hi Bob,

    I read your post in which you replied to Julie's comments.  I think Julie might be interested in a UK website titled "Centre for Learning & Performance Technologies" (Social Learning Academy).  The web page lists the Top 100 Tools for Learning for 2010, as of August 11, 2010.

    Tool suggestions are organized in easy to search categories.  Each tool is linked to the tool's home web page.

    Educators and users from around the world post their favorite technology tools.  This is an excellent resource for finding interesting technology tools.

    As I remind people in my "Teaching with Technology" sessions, the "key" is to figure out the instructional problem you want to solve and then find the appropriate tool that has features that will help you achieve what you want to do.  Use a technology tool to help you solve a problem.  Don't let a technology tool drive your work.

    Hope this helps.

    Rick Lillie (Cal State, San Bernardino)

  • Robert E Jensen

    "Reader Poll: Tech Tool You're Most Excited to Take into the Classroom," by Julie Meloni, Chronicle of Higher Education, August 10, 2010 ---

    I'm not sure I've ever said this out loud, but ReadWriteWeb is my absolute favorite blog in all the blogosphere, and has been since they began covering all things technology-related in 2003 or so—it's the emphasis on critical thinking and analysis rather than knee-jerk "first!" responses to news and events that makes me respect them so.

    Recently, my most favorite RWW author (Audrey Watters) asked educators for input via Twitter: what's the tech tool you're most excited to take into the classroom with you this fall?. Audrey is collecting responses for use in an upcoming RWW story, so between now and August 15th feel free to help her out.

    However, I'm interested in your answers as well. No, I don't aim to write a similar story as Audrey, but I do wonder about the different answers based on the different audiences. Audrey's readership comes from the already highly-technologically-inclined, often found on Twitter. The ProfHacker audience in the CHE is not necessarily so. In fact, I think it is safe to say that the majority of the ProfHacker readership is not on Twitter and is more technology-curious than technology-embedded (or invested).

    So, I'd like to hear from you as well. In the comments, please let us know what's the tech tool you're most excited to take into the classroom with you this fall? (anything hardware or software "counts," and I'll even accept analog technologies as valid answers)

    Hopefully, given your responses and Audrey's own article from (predominantly) her own audience, there will be some interesting food for thought on the state of technology in higher ed.

    Jensen Comment
    “Taking into the classroom” is a rather ambiguous phrase that should probably read “taking into the course.” In the latter case, something Camtasia is still on my list of important priorities for things to add to virtually any course whether onsite or online ---

    Camtasia ---
    Camtasia can be used by students as well as instructors.

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

  • Richard E Lillie

    Hi Mitch,

    I apologize for the session not meeting your expectations.  If you are interested, I will be happy to work with you one-on-one to help you explore Web 2.0 tools and identify tools and methods that may work for you.

    This is the first time that I presented the CPE session.  I tried to lay a foundation for understanding how to use technology to design course materials.  Apparently, I spent too much time on this part of the program.  We should have spent more time working with individual tools.

    AAA asked me to create the "Teaching with Technology" blog for AAA Commons.  I plan to post commentaries about the individual tools included on the concept map that categorized individual tools.  You may find the commentaries/explanations useful as I post them.

    Do you subscribe to Skype?  If you have a webcam and Skype, we can video-conference whenever it is convenient for you.  My Skype username is ricklillie.

    Please contact me.  I'll be happy to help any way I can.

    Again, please accept my apology for not meeting your expectations.

    Rick Lillie (CalState, San Bernardino)

  • Mitch Wenger

    A little too much time was spent on intro/war stories-type material. I would have preferred more of a hands-on approach to testing and using some of the "Web 2.0" tools touted. The session did give me a few new ideas for potential tools to enhance the classroom experience, but I believe that it could have been covered in 1 or 1.5 CPE hours.

  • Ann Galligan Kelley

    My answer is "YES"!  I spend one full week each semester teaching financial literacy -- especially with intro students.  It is unbelievable that students can receive a college degree now and still not have basic financial literacy!