Suchergebnisse

ABSTRACTWe examined student attitudes toward a team‐based learning method known as the readiness assurance process encompassing team exams to model how student satisfaction is initially shaped and subsequently changed over time as a function of scholastic performance and perceived development of professional skills (PS). We found that students were generally positively disposed toward the learning method and recognized its benefits in terms of developing teamwork skills. A regression analysis of student responses to an instrument distributed directly after each of four quizzes given over the course of a semester leads to the inferences that satisfaction with the method depends minimally upon the immediate feedback provided by student performance on a quiz and more critically upon student perceptions of how it has enhanced their PS. There is also shown to be a strong carryover effect in satisfaction with the method in successive uses. The results suggest that student attitudes are shaped by multiple, high‐level goals, and not just scholastic performance. The study also evidences the need to study learning interventions over multiple uses rather than through a one‐shot design.

This paper discusses selected changes in the tax laws, made in the Summer of J 996, which are expected to have significant impact on small businesses. The general areas discussed are 1) S Corporations, 2) SIM PLE pension plans, 3) independent contractors, 4) leased employees, 5) expensing qualified small business assets, 6) the work opportunity tax credit, 7) life insurance policy loans, and 8) medical savings accounts. In each case, we first discuss the basic importance of the issue to small business and then briefly discuss some of the technical issues involved in applying the new laws.