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Step 1 assesses biomedical scienti c knowledge, emphasizing the application of knowledge in speci c clinical or experimental situations Step 2 assesses the knowledge of clinical science that underlies the safe and effective care of patients in a supervised setting It attempts to assure that individuals in postgraduate education have and can apply the knowledge essential for carrying out the unsupervised components of their duties Step 3 assesses knowledge and its application in clinical situations necessary for the unsupervised practice of medicine, focusing on common clinical problems and ambulatory settings characterizing medical practice in the US USMLE is the only examination available for doctors with the MD degree seeking initial licensure in the United States1 Results of the rst two component Steps of USMLE are used by medical schools, both to gauge individual student progress as well as to evaluate the educational effectiveness of the school in relationship to national performance norms Results of the rst two USMLE Steps are also used by some residency program directors in screening program applicants The Educational Commission for Foreign Medical Graduates (ECFMG), charged by the US Department of State with granting visas for non-US citizens seeking entry for advanced medical training and for assessing quali cations of applicants graduating from schools outside the US or Canada for post-graduate education positions, uses these examinations as one of several requirements to grant its certi cate



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payroll records for four years from the later of the due date or payment date of these taxes Federal Unemployment Tax Act (FUTA) This Act requires employers to pay a tax on the wages paid to their employees, which is then used to create a pool of funds that can be used for unemployment benefits The tax is based on only the first $7,000 of wages paid to each employee in a calendar year If an employee has multiple employers in a single year, then each one must withhold this tax up to the wage cap of $7,000, even if the grand total employee earnings for the year exceeds that amount The FUTA tax rate is currently 62 percent, which can then be reduced by the amount of state unemployment taxes paid, usually resulting in a net tax of 08 percent (even though the amount of state unemployment taxes paid may be quite small) The FUTA tax applies to an employer if it either employs at least one person during each of any 20 weeks in a calendar year, or pays at least $1,500 in wages during any calendar quarter during the current or preceding year As soon as liability under FUTA is proven, a business is liable for the tax for the full calendar year (even if the test is first applied later in the year), as well as the next calendar year (even if it fails the test in the next calendar year) Self-Employment Contributions Act (SECA) This Act requires self-employed business owners to pay the same total tax rates for Social Security and Medicare taxes that are split between employees and employers under the Federal Insurance Contributions Act One is never forced to pay under both FICA and SECA only one applies in any given situation The taxes only apply if an individual s total annual self-employed income is greater than $400, in which case the tax must be applied to all income up to a maximum annual limit of $87,000 Also, some deductions are allowed from business income before the tax is calculated These deductions include income from interest and dividends, the sale of business property or other assets, and rental income from real estate or personal property (though these deductions do not apply if the generation of these types of income comprises one s core business activity) Social Security Act of 1935 This groundbreaking Act established Old Age and Survivor s Insurance, which was funded by compulsory savings by wage earners The savings were to be paid back to the wage earners upon their retirement at age 65 The initial payments were 1 percent of gross wages by both the employee and employer, gradually ramping up to 3 percent by 1948 Employers were held responsible for withholding this tax from employee pay The Act also created the Federal Unemployment Trust Fund through additional withholding, which could be reduced by up to 90 percent if an employee also contributed to a state unemployment fund Originally, only employees engaged in commercial or industrial occupations were covered by this Act, though numerous later changes to the Act have greatly expanded its coverage.





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In 1995, the USMLE sponsors called for the implementation of computerbased testing (CBT) in USMLE This move to computerization of USMLE was made possible by the emergence of secure, large-scale computer-based testing networks The NBME developed a strategic alliance with Drake Prometric, subsequently acquired by Sylvan Learning Systems and then by Thomson Learning, to meet the needs of our testing programs Paper and pencil USMLE examinations were administered only twice each year; CBT administration occurs 6 days each week throughout the year Paper and pencil examinations required two forms of the test each year; CBT uses more than 100 forms for each Step during the year Paper and pencil tests utilized about 1,500 test questions from a pool of a few thousand each year; in CBT, each Step utilizes several thousand items from a pool of 15,000 items during the year Paper and pencil examinations were scored in large batches with each administration, and scores were not reported for about 10 weeks With CBT, examinations are scored each week, and results are provided in 2 3 weeks from the test date Finally, the paper and pencil tests were well understood by test takers, having been used with little change for nearly

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Dec 28, 2018 · The following are full-fledged PDF editors: Adobe Acrobat Pro. Adobe Acrobat is the most popular PDF editor software, but there are many alternatives. Able2Extract Professional 14. AbleWord. Bluebeam Revu. ABBYY FineReader/FineReader Pro. Foxit PhantomPDF. Gaaiho PDF Suite 5. iSkySoft PDF Editor 6 Professional.

corrective eye surgery, which is not offered to other employees The CFO is given this surgery, which costs $2,200 The entire cost of this surgery should be added to the CFO s reportable income, since the benefit was not made available to the rest of the company

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