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One of the biggest challenges in the interpretation scores from complex assessments is related to the development of scoring speci cations This process is often inef cient and prone to error Speci cations or rubrics are used to award credit for correct responses to performance tasks Content experts who use their understanding of the problem usually develop these rubrics and how candidates will respond to de ne possible correct responses (keys) After this initial development, rubrics are often modi ed as a result of committee reviews of the tasks and keys The scoring speci cations might also be changed when samples of responses have been analyzed At each point in the rubric development process the universe of possible correct responses is increased This is a natural consequence from realistic tasks where candidates construct responses (compared with traditional objective assessment such as the multiple choice question, where all of the response options are supplied by the test itself, and are xed) Creative responses to



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The contribution rate is the percentage tax charged by a state to an employer to cover its share of the state unemployment insurance fund The contribution rate is based on the experience rating, which is essentially the proportion of unemployment claims made against a company by former employees it has laid off, divided by its total payroll In essence, those organizations with lower levels of employee turnover will have a better experience rating, which results in a smaller contribution rate States can choose the method by which they calculate the contribution rate charged to employers The four methods currently in use are as follows: 1 Benefit ratio method This is the proportion of unemployment benefits paid to a company s former employees during the measurement period, divided by the total payroll during the period A high ratio implies that a large proportion of employees are being laid off and are therefore using up unemployment funds, so the contribution rate assessed will be high This calculation method is used by Alabama, Connecticut, Florida, Illinois, Iowa, Maryland, Michigan, Minnesota, Mississippi, Oregon, Texas, Utah, Vermont, Virginia, Washington, and Wyoming 2 Benefit wage ratio method This is similar to the benefit ratio method but uses in the numerator the total taxable wages for laid-off employees, rather than the benefits actually paid A high ratio has the same implications as for the benefit ratio method the contribution rate assessed will be high This method is used by Delaware and Oklahoma 3 Payroll stabilization This method links the contribution rate to fluctuations in a company s total payroll over time, with higher rates being assessed to those with shrinking payrolls, on the grounds that these entities are terminating an inordinate proportion of their employees This method is only used by Alaska 4 Reserve ratio This is the most common method, being used by 32 states (all those not listed for the preceding three methods) Under this approach, the ongoing balance of a firm s unclaimed contributions from previous years is reduced by unemployment claims for the past year and then divided by the average annual payroll, resulting in a reserve ratio Each state then applies a tax rate to this ratio in inverse proportion to the amount (ie, a low reserve ratio indicates that nearly all contributed funds are being used, so a high tax will be assessed).





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If a state uses the Reserve Ratio method described in the last section to arrive at the contribution rate charged to a business, then the business may have the option to contribute additional funds into its account By doing so, it can improve its experience rating and thereby reduce the contribution rate charged by the state In most cases, a company must make the decision to contribute additional funds within 30 days of the date when a state mails its notice of contribution rates to the company The decision to pay additional funds to the state should be based on a cost-benefit analysis of the amount of funding required to reduce the contribution rate versus the reduced amount of required contributions that will be gained in the next calendar year by doing so

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