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Ejemplo 5 Pagos basados en acciones

In document Impuesto a las Ganancias (página 55-59)

Selected teacher materials are provided by S&I. Many of them are available in multiple formats and are available for order and download at store.lds.org. Students and teachers are encouraged where possible to use digital versions of these materials, which can be found online at

lds.org/manual and in the LDS Gospel Library mobile app. Before ordering printed materials, the following questions should be considered:

• How many students are likely to be enrolled?

• How many printed copies of each item does the unit already have available?

• How many teachers and students use digital versions of materials rather than printed copies?

Institute students are responsible for obtaining their own scriptures and institute student manuals. Students unable to afford scriptures should turn to their families and priesthood leaders for assistance. In cases where students or parents don’t want or don’t care to ask, an S&I representative may counsel with priesthood leaders about the need and possible solutions. Personnel may assist in identifying a format appropriate for the student’s needs (large print, electronic, Braille, ASL, audio, and so forth). A limited number of inexpensive scriptures may be purchased for common area or classroom use, but are not to be given to students or considered a substitute for students bringing their own scriptures. Campus-based programs may purchase these scriptures with S&I funds. Stake programs may purchase them if priesthood funds are available.

A minimal inventory of student manuals may be kept on hand to sell to students. If it appears that the inventory on hand will not exceed $1,000 after the initial semester purchases and sales, the transactions may be coded to supplies (account 5200). If it appears that the inventory on hand will exceed $1,000, the purchases and sales should be coded to inventory (account 1400). Inventory should be counted and valued at least twice annually, and a journal voucher created to adjust the inventory account balance to the inventory value. The collecting, receipting, and depositing money policy must be followed for all sales.

Institute Classes (March 18, 2013)

For a class to qualify as an approved institute of religion class that carries institute credit, the following criteria must be met:

1. The teacher is a full-time or part-time S&I employee, a stake institute of religion teacher, or a missionary with an S&I assignment.

2. The course taught is on the “Approved Courses” list or has been approved as a 392R or 393R course.

3. S&I-approved curriculum materials are used.

4. The class meets for the prescribed amount of time per credit unit. For each unit of credit awarded for an institute course, the class should convene as follows:

Semester System

Frequency of Class Period Once a Week Twice a Week Length of Class Period 90 minutes 50 minutes Number of Class Periods 15 30

Credit 2.0 2.0

Quarter System Once a Week Twice a Week

90 minutes 50 minutes

10 20

1.3 1.3 Institute

5. Enrollment records and a print out of the class roll are completed for each class. 6. Each class is reported on an I-3 Institute Report (32526).

7. The class does not meet on Sunday or on Monday evening unless the Church Board of Education has given specific approval.

Credit and Grading (March 30, 2006)

Enrolled students should be encouraged to seek credit and a letter grade. The two types of institute of religion credit are “institute credit” and “transferable credit.” Both types can be transferred from one institute to another and applied toward institute graduation. Only “transferable credit” can be transferred to a Church college or university.

Institute Credit (October 22, 2012)

For a student to receive institute credit (which can only be transferred to other institutes), the class must meet the criteria specified under “Institute Classes” above, and the student must have a minimum of 75 percent attendance and complete the work assigned by the teacher. A grade based on academic performance or a pass grade (P) may be given. A failing grade is not appropriate in any institute class. An incomplete (I) grade is to be given if a student has not met the requirements to receive credit. Teachers should take the initiative to work with students receiving incomplete grades to assist them in completing the course.

Auditing Classes (July 6, 2007)

Auditing classes allows students to enroll in an institute class without credit when an impending mission or other personal extenuating circumstance will prevent them from

attending the full quarter or semester. Students can audit any course with permission from the instructor with the exception of independent study courses. Audit classes are included on the student’s transcript and for reporting purposes.

Auditing a class must be declared within the first two class periods attended. In the case of a student joining the class too late to receive full credit, an audit designation may be considered automatic unless the student desires and receives teacher permission to complete appropriate “make-up work.”

The possibility of an audit designation will encourage student recruitment throughout the quarter or semester even after the point where it is too late to receive credit for the course. Dropping Classes (July 6, 2007)

1. Students can drop institute classes from their personal webpage in the WISE system at any point during a term.

2. Students who have never attended class can be dropped by institute administrators after two weeks of class and after the teacher has attempted to contact the student and encourage them to continue their enrollment.

3. Students who have stopped attending class can be dropped by an institute administrator after the teacher has attempted to contact the student and encourage them to continue their enrollment.

Transferable Credit (November 25, 2013)

Institute classes taken for transfer to Brigham Young University—Provo, Brigham Young University—Idaho, or Brigham Young University—Hawaii must meet the following specific requirements:

1. The course number from the approved institute courses list must be between 100 and 499 (for scripture-based course listings less than 100, see “One-Credit Scripture Block Courses” policy).

2. The student must have a minimum of 75 percent attendance.

3. The teacher must have (1) at least a bachelor’s degree or (2) equivalent experience certified by the area director in writing.

4. The student must declare within the first three weeks of class that transferable credit is desired. This must be noted on the class roll and recorded on the student’s enrollment record at the completion of the course. (After the third week of class, a student may not change from institute credit status to transferable credit status. A student may, however, change from transferable credit to institute credit status at any time during the term.) 5. The student must complete assigned readings and pass a final examination (of university

level) with a score above 75 percent.

6. When a student applies to transfer credit to a Church university, the grade for classes completed with credit should be changed from a letter grade to a “P” for passing. (Eventually a computer program will be in place to accomplish this automatically.)

Students should be made aware of the following general limitations on institute credit that can be transferred to Church colleges and universities (they should also obtain a current catalog from the school and carefully review specific religion and residency requirements):

1. Transferable credit may fill specific religion course requirements at the Church school or be accepted as general elective credits toward the total number of hours required for an Institute of Religion Diploma, but will not fill residency religion requirements.

2. Transferable credit should only be sent after a student has been admitted to a Church college or university. It may not be transferred and held by the Church school for some future time when a student may apply.

3. When a student transfers from a Church college or university to another college or university, religion credit—including acceptable transferable credit received—will be included on the student’s official transcript. No additional transferable credit can be placed on the Church school transcript, however, once the student leaves the Church school. 4. Only 2 credit-hour classes are eligible for transfer to a Church university.

5. If a student has taken the same course multiple times, the course can only be counted once for transfer credit.

6. Students who have taken quarter system classes will need to complete at least two classes of a course sequence in order to transfer credit. (For example, if a student wants to transfer credit for Religion 121Q and 122Q, it will be counted as fulfilling the Religion 121 semester requirement only). To receive a full year of credit, all three classes (Religion 121Q, 122Q, and 123Q) must be completed.

Institute 5-25

In document Impuesto a las Ganancias (página 55-59)

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