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complex tasks can come in an in nite variety, at least in principle A valid rubric will need to award credit for all expected correct values and ensure fairness to candidates The common method of uncovering this universe of correct responses usually requires post-administration analysis of results Iterative reviews and analyses and the evolving rubrics that result from decisions must be tightly controlled and versions tracked to ensure scores can be re-created at any time to examine validity The current methodology for generating and re ning the rubrics necessary for scoring these tasks is cumbersome, requires a long development cycle and is hard to implement in a continuous testing environment Scores can be released only after all the validation steps in the rubric development have been completed This means some expected bene ts from computerization are not realized Automated objective scoring and continuous reporting are simply not possible when rubrics are developed in this fashion It bears emphasis that even the development process for rubrics described above has no formal criteria for establishing validity In most programs, subject matter experts evaluate responses to these complex tasks Automated scoring systems will then credit responses where merit is indicated by human judges The emphasis is then necessarily on logical and subjective judgment Some progress is being made in establishing standards for performance-based assessment (eg guidelines, standards and best practices are available from the International Test Commission, 2000; the AERA, APA, & NCME, 1999; and the Performance Testing Council, 2004) However, at the time of this writing, formal criteria speci c to computer-administered complex assessments are lacking It also is important to consider the unique properties of the results when statistical methods are applied to score these tasks Traditional and modern scoring methods have speci c assumptions that must be examined For example, some item response theory (IRT) scoring models require the assumption of unidimensionality (Hulin, Drasgow, & Parsons, 1983) Another way of expressing this statistical assumption is that the scoring model requires that irrelevant aspects of the task are not important to the solution In reality, complex assessments are typically multi-dimensional The series of tasks that form the assessment is designed to re ect a variety of different content and skill areas An example of advances in statistical treatments for calibration of linked tasks, or testlets, is available from Wainer, Bradlow, and Du (2000) The challenge remains to identify an appropriate model for scores, or a new methodology for scoring, when the assumptions required for existing statistical models for data might not be met A consequence of the need to examine response data from unique assessments carefully, and to re ne automated scoring processes after test administration, is potential impact on any pass or fail decisions The methodology available for setting passing scores, and application of these decisions to performance-based assessments, is evolving accordingly (see, eg, Hambleton & Pitoniak, 2002) Analytic approaches to setting passing scores based on multiple-choice items are not easily adapted to complex linked tasks, whereas work-sample-based methods require large samples of responses.



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Unemployment insurance may appear to be a nuisance tax that a company is forced by federal and state laws to pay out at regular intervals However, as noted in this chapter, there are ways to manage the calculation of these taxes so they can be reduced to some extent A knowledge of the authorizing laws and underlying calculations used to create federal and state employment taxes is key to these potential reductions





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The payroll function requires a significant amount of recordkeeping, primarily under the regulations of the Internal Revenue Service and the Fair Labor Standards Act; other federal and state laws require some additional record storage The core recordkeeping area involves basic employee contact information, wages paid, and tax withholdings Layered on top of this information are storage requirements pertaining to the verification of employee eligibility to work, unemployment pay, garnishments, leaves of absence, and unclaimed wages Details about each of these areas are discussed in this chapter We also address the time periods over which documents should be retained and the proper procedures to use for planned document destruction

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