Participative budgeting plays an important role for information communication among hierarchies in organizations. In this study, I use a lab experiment to examine three research questions and investigate the role of supervisors in influencing subordinate honesty. First, I predict and find support that supervisory behavioral integrity, i.e. the alignment between a superior’s communication of a value of honesty and the superior’s behavioral honesty, is an effective informal control mechanism to influence employee honesty. However, the effectiveness of supervisory behavioral integrity in influencing employee honesty depends on the presence of shared financial interests between the superior and the subordinates, such that high supervisory behavioral integrity may promote employee honesty only in the presence of shared financial interests. In the absence of shared financial interests, supervisory behavioral integrity is no longer effective in influencing employee honesty. Finally, I investigate whether supervisory behavioral integrity, compared to supervisory behavioral honesty, has incremental effect on subordinate honesty. The results suggest that, compared to supervisory behavioral honesty, supervisory behavioral integrity has a stronger influence on subordinate honesty. Furthermore, high supervisory behavioral honesty is shown to have a demotion effect on subordinate honesty, i.e. subordinate honesty is lower when superior’s honesty is high than when it is low. Supplemental analysis provides potential explanations for the demotion effect. The implications of the findings for management accounting research and practice are discussed.

Computers were not built with security in mind. As such, security has and still often takes a back seat to performance. However, in an era where there is so much sensitive data being stored, with cloud storage and huge customer databases, much has to be done to keep this data safe from intruders. Control flow hijacking attacks, stemming from a basic code injection attack to return-into-libc and other code re-use attacks, are among the most dangerous attacks. Currently available solutions, like Data execution prevention that can prevent a user from executing writable pages to prevent code injection attacks, do not have an efficient solution for protecting against code re-use attacks, which can execute valid code in a malicious order. To protect against control flow hijacking attacks, this work proposes architecture to make Control Flow Integrity, a solution that proposes to validate control flow against pre-computed control flow graph, practical. Current implementations of Control Flow Integrity have problems with code modularity, performance, or scalability, so I propose Dynamic Bloom Cache, a blocked-Bloom-filter-based approach, to solve current implementation issues.

Integrity constraints comprise an urgent part of conceptual models. For this reason, they must be structured and represented in orderly manner. The purpose of this work is to solve the problems inherent in creation, storage and retrieval of centralized data integrity constraints. This paper analyses the methods for implementation of data integrity constraints and describes a Oracle RDBMS-based technique that enables for impeccable functionality of information system and protection from invalid data. After analysis of system requirements and currently available software solutions, UML models of system architecture, data and database were proposed. Suitable means were chosen for developing a system for centralist management of data integrity constraints. The Constraint Editor geared towards designing, implementing and maintaining of procedures, integrity constraints throughout their lifecycle was developed. A simple, functional and intuitive graphical user interface makes data integrity constraints easy to story, manage and retrieve. The created software makes optimal use of RDBVS resources while performing ETL processes with multi – table insertions. The ability to insert data into multiple tables ensures further possibilities of supplying standard statistical analysis software with correct data and better performance than a procedure to perform multiple insertions using "IF..THEN" syntax. Furthermore, the software verifies SQL DML functions system widethus protecting... [to full text]

Physical separation of students and instructors creates the gap of anonymity. The ability of academic institutions to authenticate students and their academic work at various points during a course is necessary for preserving not only the perceived credibility but also for public safety. This study examines the question of what measures universities with large distance education programs employ to align identity of learners with the academic work they do, as well as examines effectiveness, challenges and barriers to their implementation. The research is undertaken using a multiple case approach and analyzes survey data collected from academic administrators at five officially accredited post secondary institutions in three countries. They are: Athabasca University, Open University UK, Penn State University World Campus, University of Maryland University College and eConcordia– Concordia University's distance learning facility. This study is not an exhaustive attempt to examine all aspect of academic integrity, but rather to create awareness about various learner authentication strategies and also outline challenges and advantages that these measure entail. This study confirms that secure learner authentication in distance education environment is possible. A combination of technology and administrative procedures may facilitate a secure testing environment. Furthermore, with greater pressure to enhance security of learner authentication, the openness of open learning is challenged and may change as we know it. / 2013-05

The concept of environmental justice captures the notion that particular communities characterized by, for example, ethnicity or socioeconomic status, may be disproportionately affected by harmful environmental hazards. There is also evidence indicating that these same environmental hazards threaten non-human species, causing (sometimes irreversible) changes to the fundamental ecological services that support all life on earth. This study merges social and ecological determinants of health, two principles that should but rarely do intersect, by incorporating the concept of ecological integrity into a new environmental justice framework. A systematic review of 104 articles was carried out to analyze how environmental justice is currently defined in the literature. Study findings indicate that environmental justice discourse is anthropocentric and fragmented, that current approaches are reactive, and that environmental injustice requires participatory solutions. These findings guided the development of a new environmental justice model founded on the social-ecological concepts of resistance, resilience and restoration. The study further applies the concepts of the model through the processes of appreciation, assessment and action in a toolkit. The model and toolkit aim to improve human and non-human health outcomes by ultimately highlighting the interdependence between human and ecosystem health.

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This project explores the challenges of managing in times of organisational stress. The New Zealand department of corrections is facing multiple pressures which are only set to increase including: financial strictures as government funding is being highly scrutinised, greater demand as inmate numbers increase, and reduced capabilities as many staff lack experience. A grounded theory in a case study setting (three prisons in Christchurch, New Zealand) was undertaken utilising repertory grid and semi-structured interviews to explore the ways in which managers cope during times of such stress. A total of 11 interviews were conducted. In the case, I considered what differentiates effective managers from those who appear less able to cope. It was found that effective managers are those who are able to build trust and respect with their constituents. When staff trust and respect their managers it is because they feel valued and perceive their manager to be on their side; they are then willing to reciprocate. Positive regard, demonstrations of support, and leading by example were found to be key factors leading to being perceived as being on the staff’s side. The links between trust, respect and performance along with the valuation of staff wellbeing were examined.

A teacher in a mainstream classroom identified six children with behaviour difficulties or learning difficulties who were not receiving any assistance outside of the classroom. The teacher was to independently complete a functional assessment of each child to reach a hypothesis about the cause of the difficulty, and then choose and implement an appropriate intervention. Treatment integrity was monitored throughout the interventions to ensure correct implementation. It became apparent that the teacher was unable to complete adequate functional assessments or maintain appropriate interventions because of the time constraints associated with being in a classroom and her lack of specialist knowledge.

The postmodern ultra-competitive global marketplace makes it difficult for companies to hold on to customers. This is especially true for industries that are driven by commodity products, and the South African fertilizer industry is not excluded from this statement. It is therefore important that companies not only operate to create loyal customers, but also increase and maintain a high level of engagement with their customers. This study measures customer engagement for a South African fertilizer company. In doing so, the study makes use, firstly, of a proposed customer engagement model, secondly, a customer engagement questionnaire and, thirdly, factor analysis as a statistical tool to identify the underlying construct embedded within the data. The results show that only five factors Trust, Involvement, Integrity, Repurchase and Loyalty are antecedents for customer engagement. These factors explain 76% of the variance. Furthermore, it is important to note that all the antecedents were regarded as important by the respondents, and all but one exceed the required 75% level of excellence. The data were tested for reliability and showed excellent reliability in excess of 0.90, as measured by Cronbach alpha. The main finding of the study is that a new model for customer engagement in the fertilizer industry is proposed. This model can be used by future researchers in the fertilizer industry, as well as other agriculture related industries. / MBA, North-West University, Potchefstroom Campus, 2014

The postmodern ultra-competitive global marketplace makes it difficult for companies to hold on to customers. This is especially true for industries that are driven by commodity products, and the South African fertilizer industry is not excluded from this statement. It is therefore important that companies not only operate to create loyal customers, but also increase and maintain a high level of engagement with their customers. This study measures customer engagement for a South African fertilizer company. In doing so, the study makes use, firstly, of a proposed customer engagement model, secondly, a customer engagement questionnaire and, thirdly, factor analysis as a statistical tool to identify the underlying construct embedded within the data. The results show that only five factors Trust, Involvement, Integrity, Repurchase and Loyalty are antecedents for customer engagement. These factors explain 76% of the variance. Furthermore, it is important to note that all the antecedents were regarded as important by the respondents, and all but one exceed the required 75% level of excellence. The data were tested for reliability and showed excellent reliability in excess of 0.90, as measured by Cronbach alpha. The main finding of the study is that a new model for customer engagement in the fertilizer industry is proposed. This model can be used by future researchers in the fertilizer industry, as well as other agriculture related industries. / MBA, North-West University, Potchefstroom Campus, 2014