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viewing this report with the staff, it is possible to gradually trace the causes of errors and eliminate them Such a report might list incorrect employee addresses that caused checks to be returned in the mail, incorrect hours worked that required manual checks to be created, or incorrect vacation time calculations requiring manual recalculations A key element in the successful accumulation of error information is the cooperation of the payroll staff in reporting this information to the manager; the only way this will occur is by emphasizing a focus on resolving the reported problem, rather than chastising the person reporting it Link payroll changes to specific events Payroll changes typically occur when key employee dates arise, such as the inception of voluntary deductions for health insurance once a 90-day probationary period has passed Since it is easy to miss these dates and have to scramble to make retroactive changes later on, the payroll staff should either manually track key employee dates or (better yet) see if the payroll software can automatically track it for them Similarly, install a system to make payroll changes based on the modification of related data; for example, if an employee s address changes, notifications must be sent to the health insurance provider and pension plan administrator to alter the address in their systems, too Controls review following procedural changes Controls may be created at the initiation of a department that are perfectly adequate, but the payroll manager must review the controls situation every time a procedural change is made to ensure that the level of control is still adequate Though the assumption is that new controls will be added, the reverse may also be true a control may become redundant and can be removed, thereby enhancing departmental efficiency Ask the staff No matter how well steeped in operations the payroll manager may be, the payroll staff is truly the most knowledgeable in how operations can be improved, since they handle transactions all day long The payroll manager can access this excellent knowledge base most effectively by maintaining constant contact with her staff This should certainly involve repeated daily contacts to make the staff comfortable with the manager, but also a periodic operational review meeting with the staff to go over any improvement suggestions they may have If the payroll manager elects to conduct such meetings, she should issue written documentation of the meeting to the staff immediately following the meeting, and report back to them at the next meeting (or sooner) regarding progress made on their suggestions Give the staff continual feedback If the staff has made valuable contributions to the department or the reverse, tell them This can involve frequent informal job reviews, which give feedback immediately after an event, so employees will know at once how their actions have impacted the company Though a formal annual job review does have certain uses from a documentation perspective, the positive impact on employee behavior of frequent informal reviews cannot be emphasized enough Also, the payroll manager should create a small.

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Setting Up the Payroll Department / 259

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After a certain duration, the sender discloses the key K to all the receivers At this point every receiver can check if the disclosed key K is indeed valid This can be done by checking if the hash of K corresponds to the hashed value sent authentically by the sender earlier If this is true, then every receiver can verify the authenticity of every packet Note that the receiver must not accept any packet the HMAC of which has been calculated using key K after the disclosure of the key K This is achieved by the sender disclosing the timeout schedule to the receivers and by having loose time synchronization between the receivers and the sender The approach given above can be easily extended (and is in fact more ef cient) when considering multiple time intervals In this case, each sender splits time into multiple intervals It then chooses a secret key and generates a one-way key chain through repeated use of the one-way hash function property The last value of the hash chain is then transferred to the receivers authentically Each generated key that is one of the values of the hash chain will be used in one time interval The keys are used in the reverse order of generation Thus, the message authentication keys used for packets in the previous interval are derived (via hashing) from the message authentication keys used in the current interval During each interval the sender calculates the HMAC of each packet using the key corresponding to that interval The transmitted packet contains the original contents of the packet, the calculated HMAC value over the original packet and the most recent one-way chain value that can be disclosed Thus, the sender discloses the keys used after the time interval of their use The receivers must know the key disclosure schedule, so when the receiver receives a packet, it checks that the key used to compute the HMAC on the received packet is still secret It can do so using its knowledge of the key disclosure schedule since the receivers and the sender are assumed to be loosely synchronized in time As long as this key is still secret, the receiver buffers the packet If the key is not secret then the receiver has to drop the packets When the key is disclosed, the receiver checks the correctness of the key (using the one way property of hash functions) and then authenticates the buffered packets This operation of TESLA is illustrated in Figure 212 Thus, TESLA achieves asymmetry needed for broadcast authentication through clock synchronization and a delayed key disclosure Note also that TESLA is robust to packet loss A drawback, though, is the need for receiver to buffer packets transmitted during an.

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ways in which candidates interaction with simulations affects that unfolding makes it dif cult to guarantee not only equivalence of forms but also equivalence of assessment experience from one candidate to another Lack of equivalence has immediate implications for equal opportunities, which is further compounded by the fact that various candidate groups may be differentially affected by characteristics of simulations that are irrelevant to the skills under consideration It is also important to consider the utility of simulations In comparison with traditional psychometric tests, simulations can be very expensive to both develop and maintain So, unlike most tests, where the development costs are relatively trivial compared to the potential bene ts as long as there are reasonable numbers of candidates, the evidence for the validity and bene ts of simulation must be much clearer cut to justify the up-front costs There are a number of criteria that are worth applying before committing to simulation: The development costs must be justi able either because the value of identifying good performers or the risks of poor performance are suf ciently high Real work experience is not available, either because it is too dangerous to let individuals with unproven competence loose in real work or because the scenarios being assessed are too rare in real work Assessment opportunities are not available or relevant behaviour is not easy to observe There is a threshold to cross before undertaking real work Competence is demonstrated through performance involving the integration of skills and it is insuf cient to measure single constructs It is equally important to address well in advance the key issues of what sorts of assessment opportunity the simulation will provide, the value of the various scores that might be calculated and the effects on candidate engagement of collecting evidence for such scores Considering these issues only once the scenarios have been created will almost always result in a simulation that fails to deliver the value it should.

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