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taken to an authorized signer for a final review and signature, though even this step can be avoided by adding a signature image to the checks when they are printed If the cashed checks are not returned by the bank, then one can either contact it to have a check image mailed to the company or the image can be accessed online and printed out If a payroll supplier is used, it will print checks and send them to the company for distribution to employees Additional services include the incorporation of a signature image to the stamps, stuffing the checks into envelopes, and sending them directly to multiple company locations When a company has a sufficient number of employees to warrant issuing a large number of payroll checks, it usually opens a separate bank account from which to issue them This makes it much easier to reconcile the account at monthend However, if payroll is outsourced, the checks are run through the supplier s bank account, with only two deductions being made from the company s account a total deduction for all payroll taxes and a total deduction for all net pay amounts With only two entries being made per payroll, there is no longer a need for a separate payroll account at the bank

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the quality of our assessment of medical knowledge is excellent While efforts are being made to assess patient care skills (through low- delity, clinical vignette MCQs and case simulations) and other methods to assess interpersonal and communication skills using standardized patients are planned in the near future, neither of these competencies is adequately assessed today, and practice-based learning and improvement, professionalism, and systems-based practice are not assessed at all If the competencies are to be broadly tested, then new technology will be required to enhance our tools for assessment Technology holds the promise to support development of tools that will allow broader assessment of the requisite competencies Some of the areas in which this might be the case include stimulus enrichment, constructed response formats, simulation and virtual reality, observational assessment, and ratings Digital images provide opportunities for broadening assessment In particular, the ready availability of high-de nition three-dimensional images of human anatomy, thanks to the Visible Human Project of the National Library of Medicine, provides fully manipulable images controlled by the computer user (Senger, 1998) A new item format might instruct the examinee to locate and tag a speci c anatomical structure in the virtual cadaver Peripheral devices are now available that simulate odor (Platt, 1999), thus offering the opportunity to include this additional sensory stimulus in the assessment context The computer provides the opportunity to use large-scale constructed response problems For example, concept mapping allows demonstration of sequencing and relationships among individual concepts in a physiologic, biochemical, or disease process (Novak, 2003) Assessing understanding of the relationship of isolated concepts might be accomplished by a drag-and-drop assessment tool that requires the test taker to arrange elemental concepts into a coherent pattern and to create appropriate connectors among the concepts that describe the nature of the relationships among them Computer-based testing would allow an adaptation of policy capture, clinical judgment analysis (LaDuca, Engle, Wigton & Blacklow, 1990; LaDuca & Leung, 2000) In this experimental assessment tool, the computer presents many case instances with randomly or systematically varied cue values The test taker provides a judgment prognosis, likelihood of the presence of a speci c disease, etc based on the cue values When this is repeated over a large sample of case instances, a model of the examinee s judgment the relative weighting of cues in making a clinical judgment, can be compared with a model based on evidence or expert consensus While the assessment utility of this testing format, made possible by computers, is unclear, eld testing has resulted in positive response This format also provides an opportunity to assess the effectiveness of learning arising from the chance to compare one s own judgment model with a criterion model After comparing the test taker s model with the criterion model and explaining differences, the test taker can be exposed to an additional set of judgment tasks to determine whether the prior model has been adjusted.

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Direct deposit is the most prevalent method for paying employees It involves the direct transfer of funds from the company payroll account to the personal savings or checking accounts of its employees By arranging for direct deposit, employees avoid taking paychecks anywhere for cashing, which avoids wasted time and possibly a check-cashing fee They also avoid the risk of losing a paycheck It is particularly useful for people who are either on the road or on vacation on payday, since the deposit will be made without their presence Direct deposit works most simply if a company uses a payroll supplier, since this third party will have an automated direct deposit linkage If payroll is processed in-house, then a company must send an electronic file containing information about where money is to be transferred, as well as the accounts into which they will be deposited, to a financial institution that is equipped to process direct deposit transactions This file is processed through the Automated Clearing House (ACH) network, which transfers the funds The employer then issues a payment advice to employees, either on paper or electronically, that details their gross pay, taxes and other deductions, and net pay Employers can require employees to accept direct deposit, though this requirement is frequently overridden by state laws that require employee concurrence Consequently, it is best to obtain written permission from employees prior to setting them up for direct deposit payments This permission should include the routing number of the bank to which payments are to be sent, as well as the account number within that bank, plus the amount of funds to be deposited in each account Typically, funds may be deposited in multiple accounts, such as $100 in a savings account and the remainder in a checking account When asking for writ-

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