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An increasingly rare payroll system is the completely manual approach that avoids all use of payroll suppliers or in-house computer systems This system is most commonly found in very small organizations where the additional labor required to calculate wages and taxes is not too onerous for the small accounting staff The manual process requires extra labor in three key areas First, employees are filling out timecards by hand or with a punch clock, so the payroll staff must use a calculator to add up the hours worked, verify the calculations (since this task is highly subject to errors), notify employees about missing time entries, and have supervisors approve any overtime hours worked Second, the payroll staff must multiply hours worked by hourly pay rates to determine wages for the nonexempt employees and then use IRS-provided tax tables to determine the amount of taxes to withhold, plus the amount of matching taxes to be remitted by the company This task is also subject to a high error rate and should be reviewed with care Third, the payroll staff must create paychecks from the prior information and manually summarize the results into a payroll register Since employees want to see all deductions broken out on their paychecks, the paycheck writing process is lengthy In comparison to the outsourcing and in-house computer system solutions described previously, the manual payroll process is painfully slow and is at risk of so many errors that the payroll staff will find itself taking a disproportionate amount of its time to ensure that outputs from the process are correct The manual payroll process is shown in the flowchart in Exhibit 15 The flowchart does not mention the preparation of a direct deposit database that can be forwarded to a bank, since it is most unlikely that a company without means to calculate its payroll on a computer will be able to create the direct deposit database Also, the three types of reports shown in the lower left corner of Exhibit 15 will require manual completion, which would not necessarily be the case if an in-house computerized system were used, since such systems can have the capability to produce these standard tax reports at the touch of a button The controls for an in-house manual payroll process are shown in Exhibit 16 Since there is an assumption of having no automated timekeeping system in place,.

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Obtain approval of pay changes and negative deductions Review uncashed checks Issue checks directly to recipients

Creating a Payroll System / 13

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As is clear from the gure, this ooding mechanism is not very ef cient since various nodes can receive the same message multiple times In OLSR a more ef cient scheme for propagating routing information has been created Here each node assigns the task of propagating its LSAs only to a few of its one-hop symmetric neighbors These special nodes are selected in a way that ensures that the LSAs will reach all of its two-hop neighbors Those nodes selected for relaying the LSAs are MPRs For example, as shown in Figure 417, when node A transmits a routing update, it broadcasts it to each of its one-hop neighbors All of those nodes receive and process the message, but only the nodes that are MPRs for node A retransmit the message This reduces the number of retransmissions and hence the overhead generated by OLSR We next discuss the details of the OLSR routing protocol In OLSR, each node transmits hello messages periodically (eg every second) over each of the node s interfaces The main purpose of the hello message is to enable a node to discover its direct (one-hop) neighbors Hello messages are only broadcast to the one-hop neighbors and do not get transmitted past the one-hop neighborhood of a node The hello message contains the name of the originating node, the one-hop neighbors that the originating node has discovered so far, and the nodes that the originating node has selected to be its MPRs Once a node hears a hello message it checks whether the message originated from a new neighbor, and if so, it updates its one-hop neighborhood list The hello message is also very important for supporting the MPR concept Each node checks the hello messages received from its neighbors to see whether it has been selected to be an MPR by any of the neighbors If so, the node needs to ood the routing updates generated from such neighbors that have selected it to be their MPR Every node can also gure out which nodes are two hops away from it through the hello message, because each of its one-hop neighbors lists in the hello message all the nodes that are within one hop of them Each node selects its MPRs based on the two-hop neighborhood so that each of its two-hop neighbors can be reached through the MPRs.

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