Introduction and Overview of the Justice System
Corporate Existence and Liability
Fraud and Internal Controls
Week #1 Part #1
1
2
Federal Court Jurisdiction: Limited Jurisdiction
The term jurisdiction means the power to adjudicate. As the framers wrote the Constitution, some feared that the federal courts might threaten the independence of the states and the people. To combat this fear the framers set up a federal court system that can only hear cases in special circumstances. This is called courts of limited jurisdiction. Since the federal courts can only hear certain kinds of cases, most of the day-to-day cases that courts deal with happen in state courts.
Basically, federal courts hear only 2 types of cases; those that raise a federal question and those involving lawsuits between citizens of different states known as diversity of jurisdiction.
Also, all criminal tax cases are federal question jurisdiction arising under Title 18 or Title 26 of the U.S. Code. So, all criminal federal tax cases are filed in the federal district court.
Additional some civil tax cases are heard in the federal courts as well.
State Court Jurisdiction: General Jurisdiction
General Jurisdiction
The Tenth Amendment provides that “powers not delegated to the United States by the Constitution, nor prohibited by it to the States, are reserved to the States respectively, or to the people.”
The ultimate effect these provisions have upon state courts is to reserve to them the right to hear and decide any legal matter not expressly reserved for the exclusive jurisdiction of federal courts (such as lawsuits between states).
Thus, state courts are courts of general jurisdiction. They hear all the cases not specifically selected for federal courts. Just as the federal courts interpret federal laws, state courts interpret state laws. Each state gets to make and interpret its own laws. This helps the states retain power, and makes sure that the national government does not become too strong.
The Tax Court: An Inferior Court
The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court".
When the taxpayer is called for an audit, the taxpayer has two choices: agree with the IRS or disagree.
If the taxpayer agrees, the case is over. If the taxpayer disagrees, the IRS sends the taxpayer a "notice of deficiency" (also called a 90-day Letter), stating the adjustments that the Service wants to make to the tax return. The taxpayer then has 90 days to file a petition with the Tax Court. If not filed within 90 days, the taxpayer has agreed with the IRS.
By going to the Tax Court, the taxpayer is suing the IRS in court.
The Tax Court consists of 19 judges who travel the circuit to all 50 states. Tax Court cases do not get tried before a jury. In a regular Tax Court case, i ...
Introduction and Overview of the Justice SystemCorporate Exi
1. Introduction and Overview of the Justice System
Corporate Existence and Liability
Fraud and Internal Controls
Week #1 Part #1
1
2
Federal Court Jurisdiction: Limited Jurisdiction
The term jurisdiction means the power to adjudicate. As the
framers wrote the Constitution, some feared that the federal
courts might threaten the independence of the states and the
people. To combat this fear the framers set up a federal court
system that can only hear cases in special circumstances. This i s
called courts of limited jurisdiction. Since the federal courts can
only hear certain kinds of cases, most of the day-to-day cases
2. that courts deal with happen in state courts.
Basically, federal courts hear only 2 types of cases; those that
raise a federal question and those involving lawsuits between
citizens of different states known as diversity of jurisdiction.
Also, all criminal tax cases are federal question jurisdiction
arising under Title 18 or Title 26 of the U.S. Code. So, all
criminal federal tax cases are filed in the federal district court.
Additional some civil tax cases are heard in the federal courts
as well.
State Court Jurisdiction: General Jurisdiction
General Jurisdiction
The Tenth Amendment provides that “powers not delegated to
the United States by the Constitution, nor prohibited by it to the
States, are reserved to the States respectively, or to the people.”
The ultimate effect these provisions have upon state courts is to
reserve to them the right to hear and decide any legal matter not
expressly reserved for the exclusive jurisdiction of federal
courts (such as lawsuits between states).
Thus, state courts are courts of general jurisdiction. They hear
all the cases not specifically selected for federal courts. Just as
the federal courts interpret federal laws, state courts interpret
state laws. Each state gets to make and interpret its own laws.
This helps the states retain power, and makes sure that the
national government does not become too strong.
The Tax Court: An Inferior Court
The United States Tax Court is a federal trial court of record
established by Congress under Article I of the U.S.
Constitution, section 8 of which provides (in part) that the
Congress has the power to "constitute Tribunals inferior to the
supreme Court".
3. When the taxpayer is called for an audit, the taxpayer has two
choices: agree with the IRS or disagree.
If the taxpayer agrees, the case is over. If the taxpayer
disagrees, the IRS sends the taxpayer a "notice of deficiency"
(also called a 90-day Letter), stating the adjustments that the
Service wants to make to the tax return. The taxpayer then has
90 days to file a petition with the Tax Court. If not filed within
90 days, the taxpayer has agreed with the IRS.
By going to the Tax Court, the taxpayer is suing the IRS in
court.
The Tax Court consists of 19 judges who travel the circuit to all
50 states. Tax Court cases do not get tried before a jury. In a
regular Tax Court case, if the taxpayer loses, the taxpayer can
file an appeal in the federal US Court of Appeals in the district;
90 days to file this appeal.
The U.S. Court of Federal Claims
The United States Court of Federal Claims is a court of record
with national jurisdiction. The court consists of sixteen judges
nominated by the President and confirmed by the Senate for a
term of fifteen years.
The Court of Federal Claims is authorized to hear primarily
money claims founded upon the Constitution, federal statutes,
executive regulations, or contracts, express or implied in fact,
with the United States.
Many cases before the court involve tax refund suits, an area in
which the court exercises concurrent jurisdiction with the
United States district courts. The cases generally involve
complex factual and statutory construction issues in tax law.
CORPORATE EXISTENCE AND LIABILITY
4. The Organization and the Players
An exercise in legal fiction and self-regulation
9
Theory of Respondeat Superior
Acts done by the agents of a corporation, in the course of
its business and of their employment are imputed to the
corporation. Thus, the corporation is responsible in the same
manner and to the same extent as an individual is responsible
under similar circumstances.
A “Legal Fiction”
Prior to the industrial revolution: it was not an entity subject to
suit; in other words, not a legal “person”
In 1858, the S.Ct. recognized that corporations were legal
persons who could sue and be sued in civil cases
In 1909, Congress enacted the corporate income tax subjecting
corporations to taxation independent of ownership (system of
double taxation)
In 1909, in New York Central and Hudson River RR the S. Ct.
held that corporations were subject to criminal prosecution
under the theory: respondeat superior
11
At the common law, there was no such thing as the separate
existence of a legal being known as a corporation. What do I
mean by this? It was not a legal entity that could sue or be
sued. It did not exist separate and apart from the business
transaction.The sovereign had the power to issue a corporate
charter for special privilege under the king but that was the sum
5. and substance of its existence.
The Klein and Coffee text has a very interesting explanation of
the historical development of corporations in the US post
American Revolution and post turn of the century industrial
revolution.
Why is a corporation referred to as a legal fiction?
Because it is treated as a legal person separate from its owner.
It is a fictional person meaning that it is subject to taxation and
it may sue and be sued just like a natural person. Today we
might call this fictional person a virtual person. Same idea.
Go over history in slide
Liability Theory of Corporate Civil and Criminal Responsibility
Strict Liability based upon Respondeat Superior Supreme
Court’s decision in New York Central & Hudson River R.R. v.
United States (1909).
Applied the civil tort concept of respondeat superior to criminal
corporate liability: “[i]f the act was…done [by a corporate
employee] it will be imputed to the corporation…There is no
distinction any longer in essence between the civil and criminal
liability of corporations, based upon the element of intent or
wrongful purpose.”
12
212 U.S. 481, 494-95 (1909)
What were the facts in NY Central & Hudson River RR?
Corporations, while artificial in nature, are “legal persons”
capable of suing and being sued, and capable of committing
crimes.
No Guilty Mind
Strict Liability means that the law dispenses with the mens rea,
the guilty mind
6. Significance: common law requirement that every crime consist
of a mens rea, the guilty mind, and the actus reus, the unlawful
act
The corporation is strictly liable for the acts of its agents
performed during the course of agent’s employment
13
This leads us back to the theory of strict liability.
So, what does our legal fiction look like in terms of its basic
legal structure and capital structure. This is valuable to study
not only interms of this course but also in terms of
understanding the functions of business entities generally. By
the way feel free to contribute to the discussion along the way.
Basic Structure of A Corporation
Formal structure for control and operations is defined by 3
groups:
shareholders or stockholders
directors or board of directors
officers
Characteristics of Shareholders
Ownership of the corporation
Buy shares and collectively own the equity of the company
Ownership interest entitles them to earnings and appreciation in
the value of the corporation’s assets
Key reason: no individual liability for the debts of the
corporation
Control the company by electing a board of directors to
supervise and control day to day affairs through hiring officers
7. More about shareholders
Officers are accountable to the directors and both are
accountable to shareholders
But shareholders only act through the directors and do so by
voting their shares of stock
Neither agents nor principles of the corporation, so…they have
no power to bind the corporation
Directors
The business “shall be managed by or under the direction of the
board of directors”
Principle responsibility is to hire management (officers) and
supervise
No inherent authority to bind the corporation and act through
resolutions voted on and approved by the full board
Fiduciary Duty is owed to the corporation and its shareholders:
Duty of Care and Duty of Loyalty
17
It is the breach of their fiduciary duty that exposes the board to
legal exposure.
Fiduciary Duty: Central Organizing Principle of Corporate Self
Governance
A business is carried organized and carried on primarily for the
profit of the shareholders. The powers of the directors and
officers are to be employed for that end.
Principle of “Shareholder Wealth Maximization”
Key concept: “Artificial entities are about stewardship.”
Trust is the foundation to modern capitalism and the baseline
principle of stewardship model of corporate governance
8. 18
p. 893, 895/Kuney. Stewardship as a key concept. As part of the
duty of care and the duty of loyalty to the shs, is the board’s
responsibility along with management to ensure that the
company’s financial statements which are presented to shs and
the investing public fairly represent the financial condition of
the company. That means more than technical compliance with
GAAP. This point is reflected in fn 9 of the Kuney article and
is a statement taken from the Powers report which you have.
The Powers report is the results of the Enron bd of directors
own internal investigation. There is a name for this principle
and that is transparency. You will see it repeated in the
Greenspan speech and in other parts of your readings. The idea
that real transparency is not just a disclosure of facts that
technically comply with accounting or ethics rules, but which
fairly represent what is actually going on inside the company.
-loss of trust in the stewardship is what necessitated SOX.
Investor psychology; the need to recreate lost sense of security
in the marketplace. I am in complete agreement that SOX was
unescessay and I published a whole article about it.
Two Prongs
Duty of care includes 2 parts: decision-making duty and
oversight duty
Duty of loyalty is to act in good faith with respect to all matters
of the corporation and the shareholders and to avoid any self
dealing or usurpation of corporate opportunities.
The Relationship Between Fiduciary Duty and Economics
System of Capitalism based on free markets and natural market
forces
No regulatory interference in the market place… distorts
capitalism
Common law notion of fiduciary duty serves as the central
organizing principle of corporate self regulation
9. Economics Determines Self-Regulatory Model of Corporate
Governance
This was embedded in several legislative models including the
securities laws.
20
Officers
Officers and other employees of the company are agents and can
bind the corporation by their acts.
Authority to act comes from the directors and there must be
board approval for business decisions that are not otherwise part
of the day-to-day affairs or in the ordinary course of business.
Role as managers
Doctrine of Apparent Authority
21
Apparent authority: If the corporation creates the impression to
the outside world that the agent had the actual delegated
authority to act, then even if the agent doesn’t, the corporation
is bound by his acts
Business Judgment Rule
Limits the ability of the courts to second guess the business
decisions of the board and the officers.
A policy of non-judicial review: American courts will not
review the business judgment of corporate directors, even the
bad ones, unless there is a claim that the directors’ violated
their fiduciary duty of care. Does not apply to duty of loyalty.
Courts will not substitute their own judgment of sound business
practices unless the presumption of regularity is rebutted.
10. Formation of a Corporation
Articles of Incorporation
Designate shares issued, identity of directors, principal place of
business and registered agent
Subchapter S election (avoids double taxation problem)
Why do companies pick Delaware as the place to incorporate?
23
Subch S election allows the tax attributes to flow through to
the individual taxpayer.
Characteristics
Unlimited life (unless dissolved by the shareholders or by court
order)
Shares are freely transferable (unless agreed otherwise)
Change of shareholder identity does not impact existence (ie:
partnerships: changes in identity dissolve the partnership)
Types of Corporations
Closely Held: usually fewer than 10 shareholders; shared
identity as shareholders, directors and managers.
-reasons: limited liability, unlimited life and subs election
Publicly traded: must register with the SEC; traded on
exchanges
-reasons: principle purpose of an issuance is to raise
capital (primary and secondary markets)
25
Co-issuer of stock uses an investment advisor for an issuance in
a primary market. Issuer retains an investment banker that
specializes in underwriting the issuance. The underwriter sells
directly purchasers solicited by the underwriter who gets a fee
11. or commission on every sale. Here is where the problems
begin. (Go to Weismann article: On the road shows) Kuney
article really explains the conflict of interest well. Pp.384-85.
No ethical wall between investment banking operations (raising
money for the issuer) and the securities analysis practice ( rates
securities based on risk for 3rd party investors). Read cite. Take
a look at fn 40, further conflicts of interest wit investment
bankers. P.885
All other transactions between shareholders occurs in the
secondary markets
Make sure we understand that the new accounting and ethics
rules and SOX itself only apply to publicly traded companies.
Securities Markets
Biggest secondary markets: NY Stock Exchange (NYSE) and
the American Stock Exchange (AMEX)
Over-the-counter market (OTC): electronic trading in lieu of a
physical market (Nasdaq)
What constitutes a crime?
Mens rea: What does someone have to be thinking to commit
the crime?
Actus reus: What does someone have to be doing to commit the
crime?
Both need to happen simultaneously
Statutory based definitions
27
How does corporate culture facilitate fraud?
Corporate culture is intrinsically tied to the regulatory
environment in which it exists
Tied to the economic theory of managerial capitalism
12. Regulatory philosophy embedded in the law
Self-Regulation
28
Behavioral models of white collar crime: Rational Choice
Theory
Rational Choice Theory: Crime by Choice
The cost/benefit analysis
Lure and opportunity
Common denominator: FRAUD
How have auditors been challenged to discover fraud?
SOX 108(d) and SAS 99
29
30
Statement on Auditing Standards (SAS) 99: Consideration of
Fraud in a Financial Statement Audit
An auditing statement issued by the Auditing Standards Board
of the American Institute of Certified Public Accountants
(AICPA) in October 2002.
An Exercise in rational Choice Theory The Fraud Triangle
SAS 99: Fraud Conditions (“Fraud Triangle”)
13. Incentive
(Pressure)
Opportunity Rationalization
(Attitude)
Responding to the Risk of Fraud in the Audit Process
Overall Requirement: Professional Skepticism
An audit should be planned and performed to obtain reasonable
assurance about whether the financial statements are free of
material misstatements, whether caused by error or fraud.
An audit requires due professional care, which in turn requires
that the auditor exercise professional skepticism.
Causes of Misstatements
Causes
Errors Fraud
Fraudulent
Misappropriation
14. Financial
of Assets
Reporting
Two Types of Fraud Considered in an Audit
Fraudulent financial reporting (“cooking the books”)--examples
Falsification of accounting records
Omissions of transactions
Misappropriation of assets--examples:
Theft of assets
Fraudulent expenditures
Professional Skepticism
An attitude that includes a questioning mind and a critical
assessment of audit evidence
The engagement should be conducted recognizing possibility of
material misstatement due to fraud
An auditor should not be satisfied with less than persuasive
evidence
SAS 99 Checklist:
Steps involved in Considering the Risk of Fraud
Staff discussion
Obtain information needed to identify risks
Identify risks
Assess identified risks
15. Respond to results of assessment
Evaluate audit evidence
Communicate about fraud
Document consideration of fraud
Step 7—Communicate about Fraud
Communicate
All fraud to an appropriate level of management
All management fraud to audit committee
All material fraud to management and audit committee
Determine if reportable conditions related to internal control
have been identified; communicate them to the audit committee
Public companies that are required by the Securities and
Exchange Commission to use a “suitable” framework are widely
expected to update their internal controls over financial
reporting to the new COSO framework after COSO officials put
its old framework to pasture in December 2014. Private
companies are not subject to the same requirement to report on
the effectiveness of their internal controls. The SEC has said the
longer a public company waits to adopt the new framework,
the more likely it will face questions from regulators.
39
Assignment: Philosophy of Educational Change and Data Use
As a selected educational leader, you met the other members of
16. the mayor’s task force at the first meeting. Joining you are other
educational and community experts with specialized expertise in
early childhood education, special education, business, and
technology.
This week, Mayor Keller’s task force gathered to review the
data report collected by each member and to discuss how to
advance educational and community change to better serve early
childhood and K–12 students in Grand City. You and the task
force analyzed community demographics, student achievement,
and various other data sets to target areas needing improvement
and/or change.
At the conclusion of the first meeting, to start the change
process, Mayor Keller has asked each member of the task force
to explain what educational change means to you and how data
can serve as a foundational source for not only educational
change, but as social change in the community.
For this Assignment, you will explore your philosophies related
to educational change and data as a foundational source for
educational and community change.
To prepare:
· Review the Fullan (2016) chapters for this module reviewing
the history and context of calls for change in education. Fullan
states that it takes “considerable energy” to implement change
(2016, p. 37). What will be required of the stakeholders in
Grand City to come together to enact change in education
programs and the community? Think about what educational
change means to you and how you work or have worked to make
that change in your professional practice.
· Review the Gonzalez-Sancho & Vincent-Lacrin (2016) and
Mandinach et al. (2015) articles regarding data collection in
education. Think about your own beliefs about data as
foundational sources for implementing change.
· Conduct a search to locate resources related to how your state
(or locality) and/or program collects and uses student data. How
does your state’s (or locale’s) and/or program’s processes
17. compare to your own philosophy on the use of data?
· Review and reflect on Walden University’s mission and
vision. What does it mean to be an agent of educational change
in your professional field?
· Review and save a copy of the Walden APA Paper Template
linked in the Learning Resources as well as other resources in
the Writing Center.
Note: All Assignments in this course require the use of the APA
Paper Template.
For this Assignment, and for all subsequent Assignments, use
the Walden University APA Course Paper Template linked in
this module’s Learning Resources.
By Day 7 of Week 2
Write a 2- to 3-page paper that explains:
· Your philosophy as to what educational change is, how
education and community leaders can work together to enact
such change, and how you can become an agent of change in
your specialization. Be sure to relate your philosophy to
Walden’s mission and vision.
· Your philosophy about the use of data as foundational sources
for initiating, planning, and implementing on-going change in
both educational programs and communities
· How student/child data are collected and used in your state (or
locale) and/or your program, such as your daycare center,
district, school, community organization, or other institution.
Support your response with specific reference to resources
provided by your state (or locale) and/or program.
· How your state’s (or locale’s) process for data collection
compares to or aligns with your philosophy regarding the use of
data
For this Assignment, and all scholarly writing in this course and
throughout your program, you will be required to use APA style
and provide reference citations.
Submit this Assignment.
References
18. https://go.openathens.net/redirector/waldenu.edu?url=https://dx.
doi.org/10.1177/1478210316649287
https://search.ebscohost.com/login.aspx?direct=true&db=eric&
AN=EJ1058943&site=eds-
live&scope=site&authtype=shib&custid=s6527200
Fullan, M. (2016). The new meaning of educational change (5th
ed.). New York, NY: Teachers College Press.
1. Chapter 1, “A Brief History of Educational Change” (pp. 3–
17)
1. Chapter 2, “The Meaning of Educational Change” (pp. 18–38)
http://www.michaelfullan.ca/wp-content/uploads/2013/08/JSD-
Power-of-Professional-Capital.pdf
https://www.waldenu.edu/about/who-we-are
http://academicguides.waldenu.edu/writingcenter/templates/gen
eral
https://cdn-
media.waldenu.edu/2dett4d/Walden/EDDD/2015/CH/mm/grand_
city/index.html
module 1: Initiating Data-Informed Change (Weeks 1 and 2)
Dramatic changes are taking place in Grand City, from changes
in the economy and workforce, to shifts in the city’s
demographic makeup. Grand City now is also experiencing the
influx of many refugees from Risa. The impact on local schools
19. and services has been tremendous, including falling test scores.
Changes are needed at all levels to accommodate a growing
population and new job opportunities. In the recent city
elections, Mayor Tara Keller won a decisive victory by
promising to address these issues. Additionally, she sees this as
an opportunity to identify needs based on data, invest in new
ideas, and make program improvements.
One of Mayor Keller’s initiatives is to form a task force with
representatives from across the community to study the issues
and to form a plan for addressing them. Unlike some task forces
convened previously, this one will include leaders from across
the community. Among the institutions participating will be
early childhood programs, the school district, the community
college, and private schools. Mayor Keller’s task force will be
reviewing, analyzing, and evaluating quantitative and
qualitative data about the city’s children, students, and citizens.
Beginning in this module, and throughout this course, you will
take on the role of a member of Mayor Keller’s task force to
analyze the issues and trends affecting education and the city’s
future growth and to plan for needed changes.
Note that throughout this course, you will be asked to represent
the perspective of your specialization. Whether your
background is in early childhood, educational technology,
special education, or another area, you will draw on your
experience and expertise to contribute to the task force.
Learning Objectives
Students will:
· Analyze trends in educational and demographic data
· Evaluate guiding principles for educational change
· Evaluate educational program areas of improvement
· Develop philosophies of educational change
· Evaluate the use of data for change in educational programs
and communities
20. Rubric Detail
Select Grid View or List View to change the rubric's layout.
Content
Name: EDSD_7900_Module1_Discussion1_Rubric
Grid ViewList View
Unacceptable Graduate-Level Work
Minimal Graduate-Level Work
Advanced Graduate-Level Work
Exemplary Advanced Graduate-Level Work
Initial Discussion Post
Points:
Points Range:
0 (0%) - 3.5 (34.99%)
21. Post is vague, incomplete, or demonstrates a low level of
thinking.
Post is posted after the due date, or it is off-task from the
instructions.
Post includes information from resources but does not include
appropriate APA in-text citations and references.
Feedback:
22. Points:
Points Range:
3.5 (35%) - 4 (40%)
Post is acceptable but does not consistently demonstrate
higher-order thinking.
Post is posted by the due date, but does not address all
components of the instructions.
Post includes information from resources and notes either an
incomplete APA in-text citation or reference.
Feedback:
23. Points:
Points Range:
4 (40%) - 4.5 (45%)
Post is clear, easy to understand, and demonstrates higher -
order thinking.
Post is posted by the due date, and addresses all components of
the instructions.
24. Post includes information from resources and uses APA in-text
citations and references when appropriate.
Feedback:
Points:
Points Range:
4.5 (45%) - 5 (50%)
25. Post is original, thought provoking, and stimulates inquiry,
investigation, and higher-order thinking.
Post is posted by the due date, and exceeds the expectatio ns of
the instructions.
Post includes information from resources and uses APA in-text
citations and references when appropriate to effectively support
assertions and build on collaborative learning opportunities.
Feedback:
Discussion Response Post
Points:
26. Points Range:
0 (0%) - 3.5 (34.99%)
Posts are vague, incomplete, or demonstrate a low-level of
thinking.
Posts are posted after the due date or they are off-task from the
assignment instructions.
Posts include information from resources but do not include
appropriate APA in-text citations and references.
Feedback:
27. Points:
Points Range:
3.5 (35%) - 4 (40%)
Posts are acceptable, but they do not consistently demonstrate
higher-order thinking.
Posts are posted by the due date, but they do not address all
components of the instructions.
Posts include information from resources and note either an
incomplete APA in-text citation or reference.
29. Posts are posted by the due date, and they address all
components of the instructions.
Posts include information from resources and use APA in-text
citations and references when appropriate.
Feedback:
Points:
Points Range:
4.5 (45%) - 5 (50%)
30. Posts are original, thought provoking, and stimulate inquiry
and investigation.
Posts are posted by the due date, and they exceed the
expectations of the instructions.
Posts include information from resources and use APA in-text
citations and references when appropriate to effectively support
assertions and build on collaborative learning opportunities.
Feedback:
31. Show Descriptions
Show Feedback
Initial Discussion Post--
Levels of Achievement:
Unacceptable Graduate-Level Work
0 (0%) - 3.5 (34.99%)
Post is vague, incomplete, or demonstrates a low level of
thinking.
Post is posted after the due date, or it is off-task from the
instructions.
Post includes information from resources but does not include
appropriate APA in-text citations and references.
32. Minimal Graduate-Level Work
3.5 (35%) - 4 (40%)
Post is acceptable but does not consistently demonstrate higher -
order thinking.
Post is posted by the due date, but does not address all
components of the instructions.
Post includes information from resources and notes either an
incomplete APA in-text citation or reference.
Advanced Graduate-Level Work
4 (40%) - 4.5 (45%)
Post is clear, easy to understand, and demonstrates higher-order
thinking.
Post is posted by the due date, and addresses all components of
the instructions.
33. Post includes information from resources and uses APA in-text
citations and references when appropriate.
Exemplary Advanced Graduate-Level Work
4.5 (45%) - 5 (50%)
Post is original, thought provoking, and stimulates inquiry,
investigation, and higher-order thinking.
Post is posted by the due date, and exceeds the expectations of
the instructions.
Post includes information from resources and uses APA in-text
citations and references when appropriate to effectively support
assertions and build on collaborative learning opportunities.
Feedback:
34. Discussion Response Post--
Levels of Achievement:
Unacceptable Graduate-Level Work
0 (0%) - 3.5 (34.99%)
Posts are vague, incomplete, or demonstrate a low-level of
thinking.
Posts are posted after the due date or they are off-task from the
assignment instructions.
Posts include information from resources but do not include
appropriate APA in-text citations and references.
Minimal Graduate-Level Work
3.5 (35%) - 4 (40%)
35. Posts are acceptable, but they do not consistently demonstrate
higher-order thinking.
Posts are posted by the due date, but they do not address all
components of the instructions.
Posts include information from resources and note either an
incomplete APA in-text citation or reference.
Advanced Graduate-Level Work
4 (40%) - 4.5 (45%)
Posts are clear, easy to understand, and demonstrate higher -
order thinking.
Posts are posted by the due date, and they address all
components of the instructions.
Posts include information from resources and use APA in-text
citations and references when appropriate.
36. Exemplary Advanced Graduate-Level Work
4.5 (45%) - 5 (50%)
Posts are original, thought provoking, and stimulate inquiry and
investigation.
Posts are posted by the due date, and they exceed the
expectations of the instructions.
Posts include information from resources and use APA in-text
citations and references when appropriate to effectively support
assertions and build on collaborative learning opportunities.
Feedback:
65. div.landingPageColumn ul li ul.subcaret li { margin: 0px;
padding: 2px 1px 2px 2px; list-style-type: none; background:
white; border-top: 1px solid rgb(221, 221, 221); font-weight:
normal; }
div.landingPageColumn ul li ul.subcaret li.complete { padding:
2px 1px 2px 20px; }
div.landingPageColumn ul li ul.subcaret li.inprogress {
padding: 2px 1px 2px 20px; }
.iconLegendLabel { margin: 1px 0px 1px 1.6em; font-size: 95%;
}
div.landingPageColumn ul li ul.subcaret li a,
div.landingPageColumn ul li ul.datalist li a,
div.landingPageColumn ul li div a, div.landingPageColumn ul li
table a, div.landingPageColumn ul li p a { text-decoration:
underline; }
.genericButton, .genericButtonImg, .browse, .browseIcon,
input[type="submit"].submit, .rumble a, .rumble_top a, .paging
a, .itemHeaderControl a, .actionMenuButton, .button-1, .button-
1-img, .button-2, .button-2-img, .button-3, .button-3-img,
.button-4, .button-4-img, .paletteSearch .button-4, h3#cs_search
+ ul div.none:first-child .button-4, .treeContainer .tree li