1. we think the previous round is a kind of training. the panelist will get some feedback for helping them to revise their judgements after each round. therefore, the last round was considered as the accurately P value and the exact intended cut score.
2. we can see table 4. the PAC for the rounding to whole number rule is very high. that means someone in proficient level might be classificated in basic or advanced level. therefore, using different rules indeed affects the classification of subjects.