Description: A typical course has some "hard" parts. These "hard" parts are the places where weaker students begin to fail, lose interest, and give up. The paper introduces a metric by which to evaluate each course topic. High metric values indicate "hard parts" of courses. The paper recommends spending more course time on hard parts and less course time on easy parts. The paper also recommends using disclosure: Tell students - this part of the course is "hard" and they may feel uncomfortable which is why more time is being spent on it." This approach to hard parts works! Failure rates are significantly reduced, while retention, satisfaction, and student scores improve.

Description: How does mortality experience impact earnings under the new GAAP financial framework? This article discusses how to isolate key components from financial models related to decrements, as well as how to handle the changes in the financial reporting landscape including: the aggregation of insurance policies into cohorts, dynamic reserving, and the limitations imposed by caps and floors. Looking at the components of earnings, such as the present value of benefits, expenses, and premiums, and how these elements interact is critical to form a comprehensive earnings story.