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The traditional approach towards developing an asymmetric key-based system is based on the use of a CA, as discussed earlier However, such an approach is not practical in ad hoc networks for several reasons Firstly, a CA will be a vulnerable point in the network, especially if it is not distributed Compromise of a CA will allow an adversary to sign any certi cate, thereby paving the way for impersonation of any node or for revocation of any certi cate More importantly, in order to carry out the key management operations, the CA will have to be accessible all the time If the CA is unavailable, then the nodes in the system might be unable to update/change keys New nodes will also not be able to obtain certi cates An approach to improving the availability would be to replicate the services of the CA, but a naive replication of the CA could lead to more problems Compromise of any single replica could lead to collapse of the entire system An approach to solving this problem is to distribute the trust reposed in a single CA over a set of nodes, thereby letting the nodes share the responsibility of key management This is the approach that we explain in the next few subsections We start by looking at approaches proposed to partially distribute the functionality of a CA in Section 3311 Approaches to fully distribute the functionality of the CA are explained in Section 3312 We also discuss self-issued certi cates in Section 3313 and some other schemes in Section 3314 Before that, we would like to remark brie y about the applicability of public key systems for resource constrained networks It is widely accepted that the limited resources associated with sensor nodes make it impossible to execute public-key cryptographic

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The timekeeping function is coming under increasing attack, as cost accountants realize that the cost of administering a detailed timekeeping system is exceeding the value of the resulting information This issue can be resolved either by reducing the level of timekeeping effort until the effort expended equals the utility of the resulting information (which may result in the complete elimination of the timekeeping function) or by more fully automating the timekeeping and payroll functions, so that the cost of the system administration is reduced to the point where it is once again a cost-effective means of tracking labor activities The choice of which direction to take is based not only on the portion of total corporate costs devoted to direct labor but also on how crucial it is to a company to wring out the highest possible profits from operations Thus, the nature of the timekeeping system is driven not only by the total cost of direct labor, but also by the level of profitability of the business

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The payroll function is largely driven by procedures that should be followed every time to ensure that work is completed in a consistent and thorough manner This also allows a payroll manager to exercise proper control over the function, since anyone following a procedure is also following the control points that have been built into them In this chapter,* we will cover the various types of procedures that should be used to run a payroll department, as well as address many of the control weaknesses and recommended control points that can offset them

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algorithms on them The authors in [23], however, show that this need not be the case In this paper the authors demonstrate the tractability of public key algorithms on sensor networks The authors make use of elliptic curve cryptography and show that public keys operations can be executed within 34 s While this is a tremendous improvement over earlier numbers, it is still a signi cant number A potential solution is to utilize asymmetric keys for setting up symmetric keys for subsequent communications Note though that, in a few years, the use of asymmetric techniques in sensor networks might become viable

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A payroll procedure is a written statement that itemizes the reason for an activity, notes who is responsible for it, and describes exactly how the activity is to be completed It is highly applicable to the payroll function, which is full of activities that must be completed the same way, every time The first step in creating a set of payroll procedures is to construct a flowchart of the overall process to identify all activities The flowchart ensures that a procedure is written for each one Also, each box in the flowchart contains an identifying index number for each procedure, which is later listed as the procedure number in the header for each procedure Thus, one can first refer to a process flowchart for the specific procedure needed and then trace the index number to the detailed procedure A sample payroll process flowchart is shown in Exhibit 31 The remainder of this section contains six payroll procedures that correspond to the activities just noted on the payroll process flowchart For consistency, they all have exactly the same format The header contains a company logo, as well as a notation box on the right side of the header that lists an index (or retrieval) number, the page number, the date on which the procedure was created, and the index number of any procedure that it has replaced The main body of the procedure is

The decision to add an ineligibility constraint for item i to the model for the shadow test is based on experiment with the probabilities in (216) based on these estimates Alternatively, we can base the experiment on probabilities that have been smoothed over a time window of, say, 100 examinees For these smoothed estimates, see the work of van der Linden and Veldkamp (2004) Unlike the Sympson Hetter method of item-exposure control, no time intensive computer simulations are needed to adjust control parameters to

* This chapter is derived from 3 of Bragg, Essentials of Payroll (Hoboken, NJ: John Wiley & Sons, 2002)

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Payroll (PAY)

Collect and Reconcile Time Cards (PAY-01) Alter Employee Deductions (PAY-03)

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