Accounting III — June 30, 2020

Accounting III Students,

Class meeting information for June 23, 2020 at 6:00PM, online via Zoom.

Steve Windham is inviting you to a scheduled Zoom meeting.

Topic: Accounting III, Week 3
Time: Jun 23, 2020 06:00 PM Pacific Time (US and Canada)

Please use the link below to login:

https://zoom.us/j/96928494410

Meeting ID: 969 2849 4410

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The virtual meeting will open at 5:45PM; class starts at 6:00PM and concludes at 9:00PM.  The first few weeks will be spent making sure that everyone is able to login and access the course, as well as a review of Accounting I and Accounting II.

Study materials and information for the Accounting III class can be found below:

Accounting III Resource Page

*If any of you have difficulties logging in, feel free to call me at: 707-635-3325.

I am looking forward to seeing you soon!

Accounting III Start Date

Accounting III Update

Announcement To My Fairfield-Suisun Adult School Accounting Students

Steve M. Windham

Accounting III Start Date

Hello Everyone,

The start date for Accounting III will be Tuesday, June 09, 2020.  The run time will be from 6:00PM to 9:00PM.  We will meet once per week for approximately 12 to 15 weeks.

Initially, the first few meeting will be held online using Zoom.  When things open up from the Coronavirus, we will move the meeting to in-person at my home in Vacaville.

Note that the first few meetings will be used to review Accounting I and II concepts, and to address technology issues, books and working papers issues, et cetera.

Please feel free to contact me if you have any questions.

Please review these posts for more information:

Accounting III Update

Announcement To My Fairfield-Suisun Adult School Accounting Students

 

My Coronavirus Crisis Photo Project

These are unique times in which we live.  The Coronavirus Crisis has had global repercussions.  The costs are measured in lives lost, lives damaged, businesses lost, and so much more!

As a photographer, I have decided to document the Coronavirus Crisis.  I plan to attend as many Coronavirus Crisis protests as I can, and I am going to be working on a series of Coronavirus Masks.  While my personal opinion is that most masks are ineffective, I would be very interested in photographing you in your mask and hearing your input on the topic.

Please check back frequently, as I plan on this being an ongoing project for the foreseeable future.  Follow this link to my Coronavirus Crisis Photo Project.

I have also posted several photos of the Coronavirus Crisis on:

My Facebook page at: https://www.facebook.com/steve.windhamllm

My LinkedIn page at: https://www.linkedin.com/in/steve-m-windham-llm-mba-ea-8b73a07/detail/recent-activity/shares/

My Twitter page at: https://twitter.com/SMWINDHAM

Please feel free to follow and/or add me on any of these social networks!

 

I Now Teach at Cavalla International University

Cavalla International University

As an Associate Professor of Business, I will be teaching online at Cavalla International University.

My first class that I will be teaching here will be my Financial Crimes course.

FINANCIAL CRIMES FLIER

For my Fairfield-Suisun Adult School Accounting students, there are transfer credit opportunities.  Please contact me for more information.

For more information, please visit:

Cavalla International University Professor Page

Steve M. Windham Professor Resource Page

Mathematics do not lie!


MATHEMATICS DO NOT LIE!


 

Unfortunately, our media often times cannot be trusted.  During this time of the COVID-19 crisis, the media has been PANIC PEDDLING.  This irresponsible journalism is nothing short of Yellow Journalism and propaganda!

This page that I have created will show that mathematics is pure and true; whereas, the media often times is manipulative.  Please visit one of these interactive spreadsheets for more information.

Last updated on April 05, 2020.

 

MATHEMATICS DO NOT LIE

 

Spreadsheet Links:

Excel Version.

Google Sheets Version.

Accounting III Update

Dear Students,

In light of the current COVID-19 crisis, it is highly likely that the Accounting III class will be postponed.  Because this is a fluid situation, it may be best not to commit to a start date just yet.

The alternative is to maintain the start date (the week of April 19, 2020), but to conduct the class online.  This would be a live class, conducted using Google Hangouts.  From speaking with many of you, it seems that the majority of you prefer in-person delivery.  A possibility is that we could start the class with online delivery, and then move to in-person delivery when people feel comfortable doing so.

I would greatly appreciate your input, so please get in touch with me and let me know your preferences.  In the meantime, stay safe!

Thank you!

 

Steve M. Windham
Tel/Text: 707.635.3325
Email: steve@windhamsolutions.com

 

Tax Day Extended Due to COVID-19

The Internal Revenue Service has announced that, as of March 21, 2020, the following tax deadlines have been extended:

  1. The Federal income tax filing due date has been automatically extended to July 15, 2020.
  2. The Federal income tax payment due date has also been deferred to July 15, 2020, without penalties and interest, regardless of the amount owed by the taxpayer. This deferment applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers, as well as those who pay self-employment tax.

For more information, please visit the IRS at:

https://www.irs.gov/newsroom/tax-day-now-july-15-treasury-irs-extend-filing-deadline-and-federal-tax-payments-regardless-of-amount-owed

 

The California Franchise Tax Board has announced that, due to the COVID-19 Crisis, tax deadlines have also been extended.  These extended due dates are similar to the Federal extended due dates.  Please review the following pages for more information:

https://www.ftb.ca.gov/about-ftb/newsroom/covid-19/index.html?WT.ac=COVID-19

https://www.ftb.ca.gov/about-ftb/newsroom/covid-19/extensions-to-file-pay.html

 

Announcement To My Fairfield-Suisun Adult School Accounting Students

Dear Accounting Students,

Neither Vacaville Adult School nor Napa Adult School are interested in hosting my Accounting III class. As such, I have decided to teach it independent of any school, as many of you have stated that this is not a concern. In April, I will be teaching Accounting III from my home in Vacaville. For those who successfully complete the course, you will be issued a certificate of completion. And, as always, you are welcome to use me as a reference.

All of my accounting students who have completed Accounting I and Accounting II are invited. All of my other Accounting students are invited to participate via Google Hangouts, as I plan to live-stream the lessons. Since my home is small, the class will be limited to seven in-person students. There is no limit to the number of online students, but only students who have completed Accounting I and Accounting II with me at the Fairfield-Suisun Adult School will qualify for certificates of completion.

We will use the same textbook that we used for Accounting I and II. For those who do not have a textbook, they can be ordered from the publisher or Amazon.com. Keep in mind that there is a separate book for the work papers that you will need to purchase.

The textbook and working papers can be ordered from the publisher directly at: https://www.cengage.com/c/century-21-accounting-general-journal-10e-gilbertson/9780840064981PF/

Please be sure to have all of your materials by the first class. I may have an extra loaner book or two, but you will be expected to supply your own textbook and working papers.

Tentatively, I would like to start the class on the week of April 19, 2020. My preference is to teach on either Monday, Tuesday, or Thursday evening. The start time will be 6:00PM and the end time will be 9:00PM. I am flexible with the length of the class, but I think it will probably run for about 10 - 12 weeks.

I am offering this course free of charge. I have tremendously missed all of my students, and I am looking forward to teaching again.

For a few years now, I have been associated with Cavalla International University, where I am now an Associate Professor of Business. As Cavalla International University is a newly founded university, it is not yet accredited. We are in the process of obtaining IAECT accreditation for Continuing Education Units, as well as becoming an approved IRS Continuing Education Provider. I am also working with the university to offer individual classes and certificates in the fields of: Accounting, Business, and Financial Crimes. This would be similar to what we were going to offer at the Fairfield-Suisun Adult School, but never happened. Any Accounting classes taken with me at Fairfield-Suisun Adult School will transfer to the university for the certificate programs. I will provide updates, as they become available.

For those who wish to obtain college credit and a certificate from Cavalla International University, please inquire with me about the fees.

I have sent text messages to many of you. Please pass along this information to your classmates, as I would like for all of my Accounting students to have the opportunity to take this course.

If you are interested, please contact me at your earliest convenience. Thank you!

Interruptions due to Power Outages

DECEMBER 01, 2019 UPDATE:
The weather has changed from hot, dry, and windy to wet and cool.  There have not been any PG&E Public Safety Power Shutoff (PSPS) events in my area for several weeks.

To reduce the likelihood that power outages will be an issue, I now have a backup power generator.  To date, my cellular service has not been affected, which allows me to communicate via phone/text, email, and WhatsApp.

The best ways to contact me are:
1) Email: steve@windhamsolutions.com
2) Phone/Text: 707.635.3325
3) WhatsApp: 707.635.3325

OCTOBER 21, 2019 UPDATE:
PG&E has announced there will likely be another Public Safety Power Shutoff (PSPS) for Solano County this week on Wednesday and Thursday (10/23 & 10/24).  This means that I may be without power again.  To date, this has not affected my cellular phone service, but a PSPS does have the potential to.

Here is the PG&E Press Release:

https://www.pge.com/en/about/newsroom/newsdetails/index.page?title=20191020_pge_is_monitoring_a_severe_wind_event_later_this_week_that_could_impact_portions_of_17_counties_across_northern_and_central_california

UPDATE:
Much of Northern California is on the PG&E list of potential Public Safety Power Shutoff areas this week.  The IRS provides tax relief for those affected by disaster situations.  Whether or not a Public Power Power Shutoff because of severe weather would qualify remains to be seen; however, it would seem reasonable since California is the nation's most populous state with a population of approximately 40,000,000 people.

More information on IRS Disaster Relief can be found here:
https://www.irs.gov/newsroom/tax-relief-in-disaster-situations  

National Weather Service (Sacramento Office):
https://www.weather.gov/sto/

National Weather Service (Watches, Warnings, & Advisories):
https://forecast.weather.gov/wwamap/wwatxtget.php?cwa=HNX&wwa=all

PG&E Public Safety Power Shutoff map:
https://www.pge.com/en_US/safety/emergency-preparedness/natural-disaster/wildfires/psps-service-impact-map.page

PG&E Update on October 08, 2019:
https://www.pgecurrents.com/2019/10/08/pge-will-proactively-turn-off-power-for-safety-to-nearly-800000-customers-across-northern-and-central-california/

PG&E Website (with Current Alerts):
https://www.pge.com/

 


ORIGINAL POST (September 23, 2019):

Northern California has been issued a "Red Flag Warning" by the National Weather Service.  For more information, see: https://forecast.weather.gov/wwamap/wwatxtget.php?cwa=usa&wwa=Red%20Flag%20Warning.

As a result, Pacific Gas & Electric Company is implementing "Public Safety Power Shutoff" events.  Because of this, there is the possibility that power to Vacaville will be cutoff, and you may be unable to reach me.  At present, Vacaville is not on the list for power shutoff, but this is a fluid situation and the situation may change. For more information, see: https://www.pge.com/en_US/safety/emergency-preparedness/natural-disaster/wildfires/public-safety-event.page.

Thank you for your patience.

Happy Constitution Day (Tuesday, September 17, 2019)

Constitution Day 2019 is Tuesday, September 17, 2019.

Celebrate what makes the United States special–the US Constitution and the Bill of Rights.  While the US Constitution should be one of the most cherished documents in the world, many US schools fail to even recognize Constitution Day and many, if not most, US citizens are unaware of Constitution Day.  Below are links to the US Constitution and Constitution Day.  Please pass this along.

For more information, please visit:

https://www.constitutionday.com/

https://en.wikipedia.org/wiki/Constitution_Day_(United_States)

The US Constitution (Text — pdf file)

 

Introducing the IRS Form 1040-SR, U.S. Tax Return for Seniors

For tax year 2018, the Internal Revenue Service introduced the "postcard" 1040, along with six new schedules (to make up for chopping the Form 1040 in half).  Forms 1040-A and 1040-EZ were also eliminated.

For tax year 2019, the Internal Revenue Service is introducing the Form 1040-SR, U.S. Tax Return for Seniors.

Interestingly, the old Form 1040 was largely able to accommodate everything the 1040-A, 1040-EZ, the new "postcard" 1040, and the 1040-SR could accommodate without the six additional schedules.

So while these curious new forms are somewhat interesting, they have done little, if anything, to streamline tax filing.  This seems to be another case of the government fixing something that is not broken, as the Form 1040 was a finely-honed and efficient form that did an exemplary job of reporting individual income to the Internal Revenue Service.

Cryptozoology & Science

Like many people, I have an interest in cryptozoology.  For those unfamiliar with the term, cryptozoology is the study of and search for cryptids, which are animals of folklore, such as Bigfoot, the Lock Ness Monster, the Chupacabra, and other unknown, mysterious creatures.

Cryptozoology is largely considered to be a pseudoscience because most adherents do not follow the scientific method.  For those who need a refresher, the scientific method has six steps:

1) Purpose (What is the point of the research?)
2) Research (Conduct background research on the topic.)
3) Form a Hypothesis (Predict the outcome of the research.)
4) Experiment (Test to confirm or disprove the hypothesis.)
5) Analysis (Record and analyze–experiments are often conducted multiple times.) And,
6) Conclusion (Determine if the hypothesis was correct.)

Fortunately, there are some scientists who have applied the scientific method to cryptozoology.  In 2012, Professor Bryan Sykes of Oxford University and Dr. Michel Sartori of Musee de Zoologie, Lausanne, created the Oxford-Lausanne Collateral Hominid Project.  The stated purpose of the study was: “As part of a larger enquiry into the genetic relationship between our own species Homo sapiens and other hominids, we invite submissions of organic material from formally undescribed species, or ‘cryptids,’ for the purpose of their species identification by genetic means.”

While the study did not prove the existence of Bigfoot or other similar hominids, it did have some interesting findings:  “Sequences derived from hair sample nos. 25025 and 25191 had a 100% match with DNA recovered from a Pleistocene fossil more than 40 000 BP of U. maritimus (polar bear) [12] but not to modern examples of the species. Hair sample no. 25025 came from an animal shot by an experienced hunter in Ladakh, India ca 40 years ago who reported that its behaviour was very different from a brown bear Ursus arctos with which he was very familiar. Hair sample no. 25191 was recovered from a high altitude (ca 3500 m) bamboo forest in Bhutan and was identified as a nest of a migyhur, the Bhutanese equivalent of the yeti. The Ladakh hairs (no. 25025) were golden-brown, whereas the hair from Bhutan (no. 25191) was reddish-brown in appearance. As the match is to a segment only 104 bp long, albeit in the very conserved 12S RNA gene, this result should be regarded as preliminary. Other than these data, nothing is currently known about the genetic affinity of Himalayan bears and although there are anecdotal reports of white bears in Central Asia and the Himalayas [13,14], it seems more likely that the two hairs reported here are from either a previously unrecognized bear species, colour variants of U. maritimus, or U. arctos/U. maritimus hybrids. Viable U. arctos/U. maritimus hybrids are known from the Admiralty, Barayanov and Chicagov (ABC) islands off the coast of Alaska though in the ABC hybrids the mitochondrial sequence homology is with modern rather than ancient polar bears [15]. If they are hybrids, the Ladakh and Bhutan specimens are probably descended from a different hybridization event during the early stages of species divergence between U. arctos and U. maritimus. Genomic sequence data are needed to decide between these alternatives. If these bears are widely distributed in the Himalayas, they may well contribute to the biological foundation of the yeti legend, especially if, as reported by the hunter who shot the Ladakh specimen, they behave more aggressively towards humans than known indigenous bear species.

With the exception of these two samples, none of the submitted and analysed hairs samples returned a sequence that could not be matched with an extant mammalian species, often a domesticate. While it is important to bear in mind that absence of evidence is not evidence of absence and this survey cannot refute the existence of anomalous primates, neither has it found any evidence in support. Rather than persisting in the view that they have been ‘rejected by science’, advocates in the cryptozoology community have more work to do in order to produce convincing evidence for anomalous primates and now have the means to do so. The techniques described here put an end to decades of ambiguity about species identification of anomalous primate samples and set a rigorous standard against which to judge any future claims.”

The full report can be read here: https://royalsocietypublishing.org/doi/full/10.1098/rspb.2014.0161 

I would like to point out that new species are constantly being discovered.

My advice is to: keep looking, use the scientific method, and maybe you will discover a new species.  Be sure to document your findings, and remember that you will need a holotype to be placed in a museum or university to document your new species.

Marvel Comics Legend, Stan Lee, Victim of Elder Abuse and Elder Financial Abuse!

According to the police, Marvel Comics legend, Stan Lee, was a victim of elder abuse, including elder financial abuse.  I am in the process of creating a course called “Elder Financial Abuse” for my Financial Crimes suite of classes that I am trying to get domiciled at a university.  My “Elder Financial Abuse” class will provide students of financial crimes with tools, resources, and strategies to help detect, prevent, and stop financial elder abuse.

Click here for a news article on the elder abuse of Stan Lee.

Click here for more information on my “Elder Financial Abuse” Financial Crimes class.  (Note: This class is under development and is in the beginning stages of course construction.  More information, such as the syllabus, required reading, recommended reading, et cetera will be added soon!)

Retail Loss Prevention and Benefit Denial

Over the years there have been numerous physical and procedural safeguards put in place to reduce loss prevention.  Thirty-five years ago, the “ink tag” was introduced to retailers.  The concept is genius–attach a device to a garment that, if tampered with, will release and indelible ink onto the garment; thereby, ruining any benefit of stealing the garment.

Since most people who shoplift do so for personal use or the economic benefit of selling the item(s) on the street, this “benefit denial” approach has been shown to be quite effective.  These ink tags can be tied into the merchandise inventory alarm control system, so that if the thief tries to steal the garment so they can remove the ink tag elsewhere, the alarm will trigger.

Read more about the history and evolution of the ink tag at Loss Prevention Magazine here:

https://losspreventionmedia.com/the-improbable-history-of-the-ink-tag/?utm_source=ActiveCampaign&utm_medium=email&utm_content=The+Improbable+History+of+the+Ink+Tag&utm_campaign=LPM+Daily+051719

My youngest son, Noah, was interviewed by CBS Sacramento about the late start time at Vacaville High School

On Tuesday, May 07, 2019, my youngest son, Noah, his girlfriend, and their friend were interviewed by CBS Sacramento about the later start time for Vacaville High School.

https://sacramento.cbslocal.com/2019/05/07/vacaville-unified-school-district-later-school-time/?fbclid=IwAR1QnKprjd9g1cRMo6622RNQt_cVXLHjqYDPKZ7gM32PCg-2lR3CMqFDd7g

List of Databases–Police Accountability

The Puppycide Database Project

The Puppycide Database Project compiles and tracks police violence towards animals.  According to the website, “[R]ecords are currently included involving cats, squirrels, birds, elephants, tigers, emu, apes and mountain lions, just to name a few.”

Obviously, sometimes it is necessary for the police to kill animals, such as when a viscous dog attacks or when dangerous animals escape from the zoo and pose an imminent threat to human life.  Unfortunately, there are many instances of unwarranted and cowardly shootings of family pets by police.  Many of us consider our pets to be part of the family, and it is important that police violence against animals, especially pets, is documented.

 

College Early Entrance Programs in the United States

Some  middle and high school students may wish to consider Early Entrance Programs, some of which will allow students as young as 11 years old.

The Los Angeles Times has an informative article on the Early Entry Program, specifically about kids in the Early Entry Program at Cal State L.A.  It can be found here:

https://www.latimes.com/local/education/la-me-edu-cal-state-gifted-program-children-student-20190426-htmlstory.html?fbclid=IwAR3TejnJkspUYW2AawK0s_5CU9g3eGIGAfGPa0K9W1h21Uqq25uzrTpxSK0

 

The Cal State L.A. Early Entrance Program can be found here:

http://www.calstatela.edu/eep/frequently-asked-questions-faq

 

Johns Hopkins Center for Talented Youth has information about Early Entrance Programs throughout the country.  It can be found here:

Johns Hopkins Center for Talented Youth, Early College Entrance Programs

 

Police Misconduct Database

For many years, I have argued that police need to be licensed like most other professions.  The reality of the situation is that they are not.  The exceptions are for their Driver Licenses, and when applicable their FAA Pilot Licenses (a very small percentage of police officers fall into this category).  There may be various obscure licensing requirements for specialized police officers, such as FCC Radio Licenses.  There is no such thing as a Police Officer License.

My reasoning behind this is that professional licenses are generally open to public inspection.  Go ahead, check my licenses--all of them are available for public inspection online except for my Enrolled Agent license with the Department of the Treasury, Internal Revenue Service.  They will gladly conduct a license check if you write the Office of Professional Responsibility.

Back to the police.  They are not licensed.  POST certification is not a license.  It is a certification.  While POST certification can be revoked, it is exceedingly rare.  Professional licensing generally requires continuing education, accountability to a licensing authority, adherence to a code of ethics, public inspection of license, sometimes bonding and/or insurance requirement, and the ability of the licensing authority to discipline licensees.  A professional license can be revoked or suspended; thereby, making it impossible to work in that profession.

The media has succeeded where the government has failed, insofar as they have created a database of police officers who have been disciplined.  Unfortunately, this database does not cover all 50 states, but it is a tremendous tool that the government and the police have failed to implement on their own accord.

USA Today, along with several other media outlets, has investigated police misconduct nationwide and have released this report:

We found 85,000 cops who’ve been investigated for misconduct. Now you can read their records.

You can search their database of de-certified officers here (unfortunately California is one of the states not covered in this report):

Search the list of more than 30,000 police officers banned by 44 states.

Transparency is a wonderful thing, and because of the First Amendment we have a (mostly) free press that can be critical of the government and provide transparency and accountability when the government tries to frustrate these basic tenants of a free society.

My Resignation from the Fairfield-Suisun Adult School

Dear Students and Colleagues,

On Friday, February 15, 2019, I resigned my teaching position at the Fairfield-Suisun Adult School.  My resignation was accepted by the Fairfield-Suisun Unified School District on Thursday, February 21, 2019.  Without going into details, I will say that this was not a decision that I took lightly.  I will miss working with my amazing students and colleagues.  I plan on teaching accounting and financial crimes at another school in the not too-distant future.  For those trying to access my teacher page, it has been disabled by the administrators.  I have migrated some of the information from my teacher page to this website.

Steve M. Windham

Financial Crimes Course (Fall 2019)

Hello Everyone!

I am updating the Financial Crimes survey course, and I am also trying to offer a new course called “Retail and Restaurant Loss Prevention.”  As I have recently resigned my teaching position at the Fairfield-Suisun Adult School, I am looking for another school where I can domicile my Financial Crimes courses.

There is also more information for the Financial Crimes Survey course here:

FINANCIAL CRIMES SURVEY COURSE RESOURCES LIBRARY

If you are interested in taking this course, or my new course (currently under development), “Retail and Restaurant Loss Prevention,” please contact me.

 

FRAUDULENT caller posing as IRS (Phishing scam alert!)

Yesterday, I received a telephone call from a 305 area code (Miami).  After listening to the message, I called them back.  They claimed to be from the Internal Revenue Service and that I had owed a past due amount and that they were going to pursue criminal charges against me.  Today, a client called me and informed me that she had received a similar call.

In both cases, these were phishing scams and not the Internal Revenue Service!  I refused to give them any information, and when I informed them that they were not the IRS they hung up on me.

DO NOT give these people any information!  The IRS does not call you if you owe them money.  When you owe the IRS money, you will be sent numerous notices via USPS First Class Mail.  It is very rare for the IRS to call a taxpayer!  They nearly always use USPS First Class Mail to contact taxpayers, especially if this is an initial contact!

When in doubt, ask for their name, badge number, and a number where your accountant or attorney can call them back.  Then hang up.  Do not give them any personal information whatsoever over the phone–do not confirm any personal information!  When in doubt about any collection proceedings from any tax authority, contact your tax professional.

Also, note that it is extremely rare (never to the best of my knowledge) for the IRS to use email when dealing with tax payers.

See the following Internal Revenue Service links below for more information:
https://www.irs.gov/newsroom/scam-phone-calls-continue-irs-identifies-five-easy-ways-to-spot-suspicious-calls
https://www.irs.gov/newsroom/phishing-schemes-lead-the-irs-dirty-dozen-list-of-tax-scams-for-2017-remain-tax-time-threat
https://www.irs.gov/privacy-disclosure/report-phishing

See the following California Franchise Tax Board links below for more information:
https://www.ftb.ca.gov/online/Fraud_Referral/index.shtml
https://origin-www.ftb.ca.gov/aboutFTB/press/2017/02-02172017.shtml
https://www.irs.gov/privacy-disclosure/report-phishing

Google’s Project Maven for the Department of Defense

Google is presently working on an artificial intelligence drone project.  The International Committee for Robot Arms Control (ICRAC) has sent an open letter to Google urging them to withdraw from Project Maven and to commit to not weaponizing it’s technology.

Click here to read the letter.

Considering implanting a micro-chip under your skin?

Last week, we had an ethics discussion in my Accounting II class about the rise of technology.  While the discussion was primarily focused on MotoBot as representing the threat of the rise of robots and artificial intelligence that is designed to exceed human performance, we also discussed micro-chipping people and what incentives could be used, or misused, to encourage people to be micro-chipped.  Aside from Christian religious arguments (Revelations 13) against micro-chipping people, there are numerous ethical obstacles that anyone contemplating this procedure should consider.

Click here for the Business Insider article on micro-chipping people.

 

Journal of Accountancy Podcast, “What CPAs need to know about providing services to marijuana businesses”

Whether or not you are a CPA, if you are an accountant and wish to provide services to a marijuana business, you should listen to this podcast.

 

https://www.podomatic.com/podcasts/jofa/episodes/2018-04-18T15_11_28-07_00

Medical errors are now the third leading cause of death in the USA — John Hopkins University study

A recent study from John Hopkins University suggests that medical errors are the third leading cause of death in the United States.  The only two things that cause more deaths per year in the United States are heart disease and all cancers combined.  What this means is that 9.5 percent of all deaths in the United States are caused by medical errors.

Consider the implications… Nearly one out of ten people in the United States who died, died because their medical professionals made an error.  Why is this acceptable?  Why is the cost of medical care so high, if the quality is often so low?  What is being done to improve the medical system?  How can consumers protect themselves?

In the SoundCloud podcast, one of the authors, Martin Makary, professor of surgery at Johns Hopkins University School of Medicine, discusses how settlements often include gag orders that prohibit discussion of the details of the case.  Professor Makary notes that in aviation when there is an airplane crash, the crash is investigated, and the analysis is published so that pilots can learn from the mistakes of others.  He goes on to note that this is not the case in medicine, and the same mistakes are made over and over again.

Click here to read the John Hopkins University article on the study.

Click here for the BMJ article and SoundCloud clip.

Click here for the PBS YouTube video featuring Dr. Makary on medical errors.

Click here for Dr. Brian Goldman’s TED Talk: Doctors make mistakes.  Can we talk about that?

Click here for Dr. Leana Wen’s TED Talk: What your doctor won’t disclose.

IRS Annual Filing Season Program Credential

Recently, I was notified by the Internal Revenue Service that I qualified for the Annual Filing Season Program certification.  The only thing that I had to do was fill out an online application.  Since I am already an Enrolled Agent, this credential does not confer any additional benefits, but it does show that I am maintaining my continuing education requirements.

 

Captain Ian Schmutzler, “The Police Chief Magazine” Article

My good friend, Captain Ian Schmutzler, of the Vacaville Police Department recently had an article published in The Police Chief Magazine(Click here for a link to the article.)  His article discusses the complex issue of mental illness and homelessness and how police are forming partnerships with community stakeholders to ameliorate this difficult and unfortunate situation.

Captain Schmutzler will be one of the guest speakers for my Financial Crimes class at the Fairfield-Suisun Adult School this coming Fall Semester.   He will be speaking primarily on counterfeiting, identity theft, and the crimes that have been occurring since the legalization of cannabis because of the large amounts of cash involved.

On a personal note, I would like to recognize Captain Schmutzler for his frank and open dialogue when it comes to local police issues, as well as his forward-thinking and progressive approach to proactive community policing.  Captain Schmutzler is considerate of alternative viewpoints, and he is very much willing to “think outside of the box.”  Captain Schmutzler sets a very high standard at the Vacaville Police Department.

 

What is happening to Home Economics?

Home Economics is an interdisciplinary field of study that covers various subjects such as: family studies, food/nutrition, clothing/textiles, and consumer economics/personal finance.  In  recent years the field of study that was once referred to as Home Economics has been re-branded to Family and Consumer Sciences.

Most high schools, adult schools, colleges, and universities offer some or many of the courses that one would find in a Family and Consumer Sciences program.  In the local area the Greater San Francisco Bay Area / Greater Sacramento Metropolitan Area, there has been significant changes in the course and degree offerings at the college and university levels.

Solano College used to offer a degree in Home Economics.  This degree and certificate option was last listed in their 2011-2012 catalog.  View the Solano College 2011-2012 catalog here: http://www.solano.edu/catalog/1112/SCCCatalog201011.pdfSolano College still offers some Home Economics related classes, but the major no longer exists there.

UC Davis is in the process of phasing out their Textiles & Clothing and Fiber & Polymers degree programs.  See the links below for more information:

UC Davis Aggies Article:
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UC Davis Textiles and Clothing Webpage Announcement:
https://www.ucdavis.edu/majors/textiles-and-clothing/
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UC Davis Fiber and Polymers Webpage Announcement:
https://www.ucdavis.edu/majors/fiber-and-polymer-science/
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California State University Sacramento currently has a Family and Consumer Science program with four different areas of study.  For more information, visit their website at: http://www.csus.edu/facs/

This article is not intended to be an exhaustive list of all of the colleges and universities in the area that offer courses and majors in Family and Consumer Science, but rather to demonstrate the trend in Home Economics / Family and Consumer Science in education.  For those who are interested in Family and Consumer Sciences, there are various professional groups and organizations dedicated to Family and Consumer Sciences.  Among these are:

The Fairfield-Suisun Adult School offers several “Home Economics / Family and Consumer Science” courses.  Please visit us at: https://www.fsusd.org/fsas.  This summer, I will be teaching Consumer Economics and Personal Finance at the Fairfield-Suisun Adult School.

The Accounting Equation (ALE) and Expanded Accounting Equation (ALICE) Explained

Understanding the Accounting Equation (ALE) and the Expanded Accounting Equation (ALICE) is critical to your success in accounting.  The image below is downloadable as a PDF (see link at bottom of post).

Click here for a PDF of the above image.

An Ethical Dilemma–Do Not Resuscitate

Though not a strict Accounting or Business ethical dilemma, an unconscious patient was brought into the emergency room with "Do Not Resuscitate" and his signature tattooed across his chest.  What is the ethical thing to do?  What would you do?  How is this related to business and accounting?  Risk management, mostly.

Read the article...

http://www.nejm.org/doi/full/10.1056/NEJMc1713344#t=article

Questions to ask on your next job interview

Chances are that you have been to a job interview at some point in your life.  Have you ever been asked the question, “Do you have any questions for us?”  How did you answer?

Forbes magazine has a list of ten interview questions that will show a potential employer that you are forward thinking and are looking for a position that will be a good fit.

View the article here: http://www3.forbes.com/leadership/never-ever-take-a-job-before-asking-these-ten-questions/?utm_campaign=Nine-Things-That-Should-Never-Happen-At-The-Office&utm_source=Facebook&utm_medium=referral

Hello from Mobile, Alabama

Hello everyone!  As many of you know I am in Mobile, Alabama for litigation.  I am staying at the Malaga Inn on Church Street in the historic district of downtown Mobile.  The Malaga Inn was built in 1861-1862, and is supposedly haunted.  Here are some photos of the Malaga Inn and downtown Mobile…

Malaga Inn, view of the courtyard from the balcony in front of my room.

 

Malaga Inn, view from Church Street.

 

Malaga Inn, view from Church Street.

 

Malaga Inn, courtyard fountain.

 

Mobile, Alabama.

 

Mobile, Alabama.

Mobile, Alabama.

Mobile, Alabama.

 

Mobile, Alabama.

 

Mobile, Alabama.

 

Mobile, Alabama.

 

Mobile, Alabama.

 

Mobile, Alabama.

 

Mobile, Alabama.

 

Mobile, Alabama.

 

 

Mobile, Alabama.

 

Mobile, Alabama.

 

Mobile, Alabama.

Constitution Day 2017

CONSTITUTION DAY 2017

Constitution Day 2017 was on Sunday, September 17, 2017, but many schools, businesses, and others celebrate Constitution Day today, Monday, September 18, 2017.  To learn more about the US Constitution, visit this link.  To view the US Constitution as a PDF, view US CONSTITUTION.  To view the Amendments to the US Constitution as a PDF, view AMENDMENTS TO THE US CONSTITUTION.

Banned Book Week (September 24-30, 2017)

 

I urge everyone to stand up to censorship!
Celebrate your First Amendment right and the right to read!

When a government or society or any other group censors something, whether it is art, literature, music, news, or anything else because they find it “offensive” or “vulgar” or “controversial,” it creates a slippery slope that is both arbitrary and dangerous to our freedoms.  Whether or not something is offensive, vulgar, or controversial is most often subjective because what is offensive, vulgar, or controversial to one person may not be to another and vice versa.  The US Constitution, via the First Amendment protects, among other things, the freedom of speech, including symbolic speech.  Americans are uniquely positioned in that the US Constitution places limits on the government over the governed.  Americans must embrace their rights and oppose censorship at all  levels.  Freedom of speech is far more important than someone finding something offensive–freedom of speech is the cornerstone of our liberties.

Taken from www.bannedbooksweek.org:
“According to the American Library Association’s Office for Intellectual Freedom (OIF) – which tracks reports of book challenges and bans and compiles an annual Top Ten Challenged Books List – there was an alarming 17% increase in book censorship complaints in 2016. Since most challenges are not reported, the actual number is probably much higher. Even more disturbing, while only 10% of the titles reported to OIF are normally removed from the institutions receiving the challenges, half of the most frequently challenged books were actually banned last year.”
http://www.bannedbooksweek.org/node/12963

More interesting articles on banned books:

“my Social Security” Account

With “my Social Security” you can set up an online account with the Social Security Administration to handle several tasks online.  According to the Social Security Administration website, your “my Social Security” account can be used for the following:

If you do not receive benefits, you can:

  • new Request a replacement Social Security card if you meet certain requirements;
  • new Check the status of your application or appeal.
  • Get your Social Security Statement, to review:
    • Estimates of your future retirement, disability, and survivors benefits;
    • Your earnings once a year to verify the amounts that we posted are correct; and
    • The estimated Social Security and Medicare taxes you’ve paid.
  • Get a benefit verification letter stating that:
    • You never received Social Security benefits, Supplemental Security Income (SSI) or Medicare; or
    • You received benefits in the past, but do not currently receive them. (The letter will include the date your benefits stopped and how much you received that year.); or
    • You applied for benefits but haven’t received an answer yet.


If you receive benefits or have Medicare, you can: