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Many tests rely solely on text-based items for assessment; however, measurement can sometimes be enhanced greatly by incorporating media within the test This is evident in Vispoel s (1999) tonal memory CAT that assesses musical aptitude, the Test of Dermatological Skin Disorders by Ackerman et al (1999) that assesses the ability to identify and diagnose different types of skin disorder, and the Con ict Resolution Skills Assessment by Olson-Buchanan et al (1998) that assesses the interpersonal skill of con ict resolution Tests of musical aptitude date back to 1919 with Carl Seashore s Measures of Music Talent (Vispoel, 1999); however, measuring musical aptitude accurately and ef ciently has been an issue for test developers over the years Vispoel (1999) points out that traditional tests of musical aptitude are inef cient in three important ways First, enough items to accurately assess all ranges of musical ability levels must be included, which results in very long examinations Second, because musical aptitude tests require high levels of concentration due to the fact that it is not possible to repeat a question or go back to answer a question later, examinees become fatigued quite quickly Finally, due to the repetitious nature of these tests, examinees become easily bored or inattentive As a solution to these problems, Vispoel (1999) recommended replacing the traditional test with a computer adaptive test (CAT) As mentioned before, CATs administer test items based on the examinee s ability level As a result, fewer items are required of CATs in comparison to traditional paper-andpencil tests to obtain the same level of reliability In addition to fewer test items, by automating musical aptitude tests, the examinee is provided with greater control over the testing environment For example, in the traditional format that uses audio cassette players, examinees can be disadvantaged by their seat: people seated at the back of the room are farther from the recorder and therefore cannot hear as well Furthermore, other noises could be distracting and detrimental to one s score With the tonal memory CAT, each examinee wears a pair of headsets so that distracting noises are reduced or eliminated and volume can be adjusted to the satisfaction of each individual examinee Moreover, digital sound quality provided by computers is a tremendous improvement over that of cassette tapes Finally, the examinee sets his/her own pace by advancing to the next question when he/she is ready Each item on Vispoel s tonal memory CAT includes two short audio clips The examinee listens to both and then decides which, if any, tones were changed in the second clip in relation to the rst The tonal memory CAT was able to reach the same level of reliability while administering substantially fewer items in comparison to traditional tests of music aptitude In fact, the tonal memory CAT required 76 93% fewer items to reach the same levels of reliability as the Seashore test and 73 87% fewer items to reach the same levels as the Wing test which is another traditional test of musical aptitude Clearly, the computerized version assesses musical aptitude with much greater ef ciency.

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A company that grows by acquisition is likely to have a number of payroll systems one for each company it has acquired This situation may also arise for highly decentralized organizations that allow each location to set up its own payroll system Though this approach does allow each location to process payroll in accordance with its own rules and payment periods while also allowing for local maintenance of employee records, there are several serious problems that can be solved by the consolidation of all these systems into a single, centralized payroll system

Wage Accrual Spreadsheet Note: Hourly personnel are paid through the Sunday prior to the payroll date Unpaid Business Days in Month 5 5 5 5 5 5 Amount $ 3,80600 $ 23597 $ 4,04197

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