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"The basis of the following little work was a lecture delivered in . the Young Men's Christian Association." ; Mode of access: Internet.

In the 1990s, the financial press has frequently announced corporate spin-offs and split-offs. Financial accounting textbooks, though, contain little or no coverage of spin-offs, split-offs and other types of divestitures. This paper discusses the reasons for divestitures, identifies four types of divestitures, describes the characteristics and common conditions associated with each type, reviews the accounting standards and federal income tax rules and regulations pertaining to each type, illustrates the application of the accounting standards for each type and discusses the potential impact of these accounting standards and tax rules and regulations on a corporation's choice of one type of divestiture over another. As such, this paper may be used as a supplement in an upper-division financial accounting course.

Objective: The objective was to conduct meta-analyses that investigated the effects of two training strategies, increasing difficulty (ID) and part-task training (PTT), on transfer of skills and the variables that moderate effectiveness of the strategies. Background: Cognitive load theory (CLT) provides a basis for predicting that training strategies reducing the intrinsic load of a task during training avail more resources to be devoted to learning. Two strategies that accomplish this goal, by dividing tasks in parts or by simplifying tasks in early training trials, have offered only mixed success. Method: A pair of complementary effect size measures were used in the meta-analyses conducted on 37 transfer studies employing the two training strategies: (a) a transfer ratio analysis on the ratio of treatment transfer performance to control transfer performance and (b) a Hedges' g analysis on the standardized difference between treatment and control group means. Results: PTT generally produced negative transfer when the parts were performed concurrently in the whole transfer task but not when the parts were performed in sequence. Variable-priority training of the whole task was a successful technique. ID training was successful when the increases were implemented adaptively but not when increased in fixed steps. Both strategies provided evidence that experienced learners benefited less, or suffered more, from the strategy, consistent with CLT. Conclusion: PTT can be successful if the integrated parts are varied in the priority they are given to the learner. ID training is successful if the increases are adaptive. The fundamental elements of CLT are confirmed.

"The basis of the following . work was a lecture delivered in . the Young men's Christian association."--Pref. ; Mode of access: Internet.

Objective: Individual meta-analyses were conducted for six training methods as part of a U.S. Army basic research project. The objective was to identify evidence-based guidelines for the effectiveness of each training method, under different moderating conditions, for cognitive skill transfer in adult learning. Results and implications for two of these training methods, learner control (LC) and exploratory learning (EL), are discussed. LC provides learners with active control over training variables. EL requires learners to discover relationships and interactions between variables. Background: There is mixed evidence on the effectiveness of both LC and EL learning methods on transfer relative to more guided training methods. Cognitive load theory (CLT) provides a basis for predicting that training strategies that manage intrinsic load of a task during training and minimize extraneous load will avail more resources that can be devoted to learning. Method: Meta-analyses were conducted using a Hedges's g analysis of effect sizes. Control conditions with little to no learner freedom were contrasted with treatment conditions manipulating more learner freedom. Results: Overall more LC was no different from training with limited or no learner control, and more EL was less effective than limited or no exploration; however, each can be effective under certain conditions. Both strategies have been more effective for cognitive skill learning than for knowledge recall tasks. LC exhibited more benefit to very near transfer, whereas EL's benefit was to far transfer. Conclusion: Task type, transfer test, and transfer distance moderate the overall transfer cost of more learner freedom. Application: The findings are applicable to the development of instructional design guidelines for the use of LC and EL in adult skill training.

Objective: The objective was to conduct research synthesis for the U.S. Army on the effectiveness of two error prevention training strategies (training wheels and scaffolding) on the transfer of training. Background: Motivated as part of an ongoing program of research on training effectiveness, the current work presents some of the program's research into the effects on transfer of error prevention strategies during training from a cognitive load perspective. Based on cognitive load theory, two training strategies were hypothesized to reduce intrinsic load by supporting learners early in acquisition during schema development. Method: A transfer ratio and Hedges' g were used in the two meta-analyses conducted on transfer studies employing the two training strategies. Moderators relevant to cognitive load theory and specific to the implemented strategies were examined. The transfer ratio was the ratio of treatment transfer performance to control transfer. Hedges' g was used in comparing treatment and control group standardized mean differences. Both effect sizes were analyzed with versions of sample weighted fixed effect models. Results: Analysis of the training wheels strategy suggests a transfer benefit. The observed benefit was strongest when the training wheels were a worked example coupled with a principle-based prompt. Analysis of the scaffolding data also suggests a transfer benefit for the strategy. Conclusion: Both training wheels and scaffolding demonstrated positive transfer as training strategies. As error prevention techniques, both support the intrinsic load–reducing implications of cognitive load theory. Application: The findings are applicable to the development of instructional design guidelines in professional skill-based organizations such as the military.