More than three decades ago the notion of trust was introduced into the management accounting (MA) literature, and a growing stream of empirical papers elaborating on the relation between MA controls and trust signals the importance andvitality of this research area. However, a closer look at the literature shows that while major insights have been made, there is also considerable confusion around both research models and the meanings of key concepts. Accordingly, the time seems opportune to conduct an extended and critical review of the legacies of this literature. More precisely, the aims of the study are to (i) analyze how MA and trust have been conceptualized and related to each other; (ii) identify weaknesses andknowledge gaps in the literature; and, (iii) based on these, suggest how the literature may be synthesized and developed in the future. In so doing, this thesis analyses 37 empirical studies focusing specifically on the association between MA and trust. Overall, two key findings emerge from the analysis. A first key finding is that the area can be characterized as fragmented. More specifically, many different terms are used to denote similar concepts, and vice versa. The literature is also characterized by different levels of analysis, and different, potentially conflicting research models. The literature is also underpinned by different theoretical perspectives, of which some have conflicting assumptions. The second key finding is that there are several knowledge gaps and weaknesses in th eliterature. For example, while a majority of studies shows that MA is a factor affecting trust, MA itself is oftentimes left unexplained. Also, many studies conceptualize trust from the perspective of only one party in a relationship, and the questions of how and why MA and trust (co)develops and emerges over time are largely unaddressed. Furthermore, while researchers have empirically studied both personal trust and system trust, respectively, no one has modelled how they may be interrelated. Based on these findings, a model is proposed which not only synthesizes the extant literature, but also indentifies new, potentially important associations between different MA and trust factors. The model—consisting of twelve propositions—also theorizes how these factors affect each other over time. The thesis concludes with a number of suggestions for how to develop this research area in the future.

The diploma thesis is prepared in cooperation with the company XY a.s. and it deals with the system of remuneration and employee evaluation. Through the analysis of the current situation and by means of a questionnaire, it assesses the state of the above mentioned areas within the company. Based on results of the research, recommendations regarding the system of remuneration and employee evaluation are suggested.

Abstract Peer-to-Peer (P2P) networking changes the way of people utilizing Internet, for example, sharing and consuming digital content, from the ground up. It continues to show its power and strength when it is combined with other emerging technologies, such as Web Services. This thesis contributes to the research and development of P2P networks from four aspects. Firstly, a P2P and Web Services converged multiple-tier system architecture is proposed. The architecture proposed enables providing Web Services in the context of heterogeneous access networks in an efficient way by utilizing P2P paradigm. A lightweight middleware architecture is introduced to fit the diversified mobile terminals. A theoretical analysis is given to provide a comparative study with the conventional centralized architecture. Secondly, a General Truncated Pyramid Peer-to-Peer (GTPP) architecture is presented to analyze the performance of hierarchical architecture compared with flat architecture. The motivation behind the GTPP architecture is to see whether an added tier can bring with it added value and functionality. A detailed mathematical analysis is provided which takes into consideration various performance metrics, including the lookup hopcount, lookup latency, maintenance traffic from a single peer point of view, and maintenance traffic from the whole system point of view. Furthermore, simulation results with respect to the lookup hopcount are also provided. Through mathematical analysis and simulation results, an optimal value regarding the number of tiers of the GTPP architecture is found, showing that 2~3 tiers are appropriate for most of situations. A specialized model is also proposed to improve the performance of hierarchical architecture. Thirdly, the performance evaluation of a communication-oriented Kademlia-based P2P system is provided in detail. NetHawk EAST-based simulation models and a prototype are both utilized to evaluate the performance. Simulation results from NetHawk EAST-based simulation models demonstrate the optimal design choices regarding the resource lookup parallelism degree and resource replication degree, and show the unnecessary existence of the messages used to detect the liveness of peers in a DHT overlay. Measurements from the prototype show the feasibility of mobile nodes acting as fully fledged overlay nodes from three different perspectives, namely CPU processing load, network traffic load, and battery consumption. The optimal size of packets which consumes battery in the most efficient way is also found through battery consumption measurements. Fourthly, the effects of different churn models on the performance of structured P2P networks are analyzed. Specifically, three typical churn models are analyzed to provide a comparative result. The simulation results show that the difference among the effects of different churn models on the performance of structured P2P networks is quantitative rather than qualitative. This provides some guidance for the selection of different churn models for the contemporary researchers.

In today’s dynamic global environment, organizations need to be agile and adaptive by practicing innovative strategies in order to sustain and remain competitive. One indicator of organizational sustainability is its productivity, which translates into the productivity and performance of employees in the organization. Performance evaluation of employees is an important step in measuring the employee productivity. Such evaluations are in general conducted annually using a performance appraisal system (PAS). The annual appraisal using PAS has two major drawbacks. The first drawback is the long frequency of the appraisal process. As it is an annual affair, the errors such as subjectivity, recency error, bias, halo effect, stereotyping etc. creeps in, and as a result the evaluations will not be proper. The second drawback is with respect to fixation of target/goal achievement. While achieving the targets/goals which are fixed at the beginning of the appraisal period are important, any steps towards achieving such goals are equally important. These drawbacks can be addressed to an extent by having an ongoing or continuous method for performance evaluation of employees. Hence there is a need for continuous performance evaluation of employees (CPEE). Although the importance of CPEE has been highlighted in the literature, we are not aware of any process by which CPEE could be operationalized. In order to implement and sustain, any organizational process, it should produce certain periodic outputs, which is meaningful to its administrators and beneficiaries. In the case of CPEE one such output could be to provide a proper and timely rewards and recognition (R&R). R&R is a motivational tool used for appreciation which could boost employee performance and productivity. Research underline that R&R is strongly and positively correlated to the performance of employees. As defined in thesis, Reward is the materialistic part of the appreciation (such as memento, certificate etc.), while Recognition is the feeling of being appreciated (such as a pat on the back or a public applause). Both Reward and Recognition is considered in unison and considered as mutually inclusive in this thesis. There is some variation of R&R practiced in organizations, known as employee awards. Such awards are motivating enough for the employees. In general, the employee awards are based on nominations from the managers, which are scrutinized by an individual committee and one among the nominated employees is offered the award. Nevertheless employees are often clueless about what performance fetched them the award. In other words the criteria for such awards are often unknown. Similar to PAS, the criteria for such evaluations are developed mostly by the employers with hardly any input from the employees. Additionally the employee awards are heavily dependent upon the PAS and it is mostly an annual affair. Hence the drawbacks for PAS are also applicable for the existing employee awards process. In order to address these drawbacks, R&R should be given in an ongoing and continuous manner. Although the importance and the positive correlation between R&R and employee performance has been established, it has not known to be widely practiced in organizations. This could be due to a lack of proper framework to implement such programs. The CPEE process could be the basis for providing R&R. Therefore this thesis is aimed at developing a comprehensive framework for CPEE to offer R&R. Performance of employee is a sum total of the performances across various dimensions (such as knowledge, skills, attitudes and behaviours). As the performance for employees is a multi-dimensional concept, the criteria for evaluation using CPEE process should also be based on multiple criteria. Therefore in order to effectively address the operational process of CPEE to offer R&R, a multi-criteria decision making (MCDM) method based model needs to be developed. A focused review of the existing literature on performance evaluation of employees substantiated the research problem that there is a lack of proper framework for CPEE to offer R&R. In order to address this research problem, the main objective of this thesis is to develop a comprehensive, formal and objective method to evaluate the employee performance in a continuous manner based on multiple evaluation criteria from the perspectives of employees as well as employers to offer proper and timely reward and recognition to the best performing employee(s). In order to address the main objective of the research, the following objectives are envisaged: 1. To identify the set of variables/criteria with respect to both employees’ and employers’ perspectives and to propose an initial framework for CPEE to offer R&R. 2. To develop a final framework for CPEE to offer R&R based on the initial proposed framework and descriptive research 3 To develop a multi-criteria-decision-making (MCDM) method for the proposed framework for CPEE to offer R&R The scope of this research is limited to Information Technology (IT) organizations due to the alarming rate of attrition and the presence of younger population who are knowledge workers. They expect frequent appreciation and continuous feedback regarding their performance. In this thesis, employees are represented by Software Engineers (SEs) and the employers are represented by Project Managers (PMs). Research Objective 1: In order to address the first research objective a six phased approach is planned. In the first phase, the available literature on existing performance evaluations in general and employee motivations are reviewed to identify the possible variables/criteria for CPEE to offer R&R. This resulted in 51 variables for performance evaluation. As it cannot be confidently asserted whether these variables are applicable to employees of IT organizations, a set of unstructured interviews are conducted with Software Engineers to prepare Case-lets. This Case-let approach with Software Engineers is carried out in the second phase and 7 Case-let reports are prepared. From the analysis of the 7 Case-let reports, 27 variables are identified. As the variables identified from Case-let approach may not represent the entire IT employees, a series of semi structured interviews are conducted among 58 Software Engineers in the third phase to identify further variables/criteria and accordingly 35 variables are identified. In order to obtain the list of variables/criteria based on employers’ perspectives and to validate the set of variables/criteria suggested by Software Engineers, 31 Project Managers are interviewed following semi structured interview method in the fourth phase and 33 variables are identified. In the fifth phase, the variables identified from second to fourth phases are triangulated with those identified from literature (i.e. first phase) which resulted in 33 unique variables that could be used for CPEE of Software Engineers to offer R&R. The final set of 33 variables/criteria are appropriately grouped into variables relating to Demographic Characteristics of Software Engineers (DCSE) and Performance of Software Engineers (PSE). Accordingly, 5 variables related to DCSE and 28 variables related to PSE out of the 33 variables finalized for CPEE to offer R&R, are grouped. Utilizing these grouped sets of variables in DCSE and PSE, an initial framework for CPEE to offer R&R is proposed in the sixth phase. Research Objective 2: In order to validate and to statistically finalize the proposed initial framework, a descriptive research is conducted. For this the importance of each of the identified 33 variables are sought from 443 Software Engineers from 12 IT organizations. A bivariate analysis is planned to analyse the significance of variables of DCSE with the variables of PSE. As there are 28 variables in PSE, they are further grouped with respect to the latent structure using a factor analysis. The factor analysis yielded six factors for measuring PSE. The factors (called as main criteria) are Proactive, Prompt, Resourceful, Responsible, Diagnostic and Dynamic. Based on the bivariate analysis among variables in DCSE and the six main criteria, only three variables, out of five variables of DCSE emerged as significant. Based on the factor analysis and bivariate analysis, the proposed initial framework is modified. Appropriate hypotheses are proposed to indicate the relation between DCSE, PSE and R&R in the modified framework. The modified framework is validated by developing suitable Structural Equation Model (SEM) to verify the hypotheses. The relative influence of DCSE, PSE and R&R are identified based on statistical validation and the framework is finalized. Research Objective 3: As there are six main criteria identified in PSE for CPEE to offer R&R, the proposed framework could be appropriately modelled using MCDM method(s)/models(s). As CPEE is a continuous process, the performance evaluation using CPEE should take only a minimum time for completion of evaluation process, and it should be easy to implement and administer and also should be flexible to accommodate any changes in the criteria or alternatives. These are the preconditions to select the suitable MCDM method(s)/model(s) to operationalize the process of CPEE to offer R&R. In order to select a suitable MCDM method from the available methods, various MCDM methods are screened based on the expected preconditions of the framework. Pugh Matrix Method (PMM) is selected for the CPEE process and is modified to address the basic drawbacks of PMM so as to utilize in this thesis. Accordingly, the MCDM methods: AHP and a Modified Pugh Matrix Method (MPMM) (which are meeting the expected preconditions of the framework such as minimum time, maximum easiness and maximum flexibility) are considered to model the proposed framework for CPEE to offer R&R. The AHP is used to calculate the relative weights and the MPMM is used to compare the performance of employees to provide a relative score. Accordingly, the proposed MCDM based modelling framework for CPEE to offer R&R is demonstrated by developing a suitable example. The MCDM method for CPEE to offer R&R developed in this thesis provides a performance score for every employee for every performance-cycle of CPEE. This score could be stored in a database which could be appropriately utilized during the periodic performance appraisal process using PAS. Overall, the contributions of the research are: (i) a new research problem on CPEE to offer R&R is identified (ii) a set of variables/criteria are identified from both employees and employers perspective, particularly for IT Organizations and an initial framework for CPEE to offer R&R is proposed (iii) a statistically finalized framework for CPEE to offer R&R is presented with the variables/ criteria identified (iv) simple MCDM methods are developed for the operationalization of the proposed framework for CPEE to offer R&R and a possible integration with the organization’s existing PAS is also conceptually presented. (ii) Although the research has accomplished its objectives, there are certain limitations such as (i) the focus of research is limited only to IT organizations, and hence cannot necessarily be generalized, the sampling is based on convenience and assumed to represent the entire IT population in the country and (iii) other MCDM methods are not explored so as to develop the proposed framework. Addressing these could be some of the future research directions in this area.

Continues Integration has been a vital part of software development process in order to make the development process fast and reliable. There are number of actors which play an important role with support of third party tools that helps the development process to be effective and productive in nature. The CI- toolchain is capable of doing much more than the compilation of the software project which covers the daily life tasks of the developers like testing, documentation etc. The important part of automated toolchain is the conversion of source code artifacts into executables with the help of the build system. The selection of proper build system is a matter of subjective in nature and it depends upon the number of factors that should be analyzed before proceeding forward towards the selection mechanism. This thesis focuses on software rebuilding and proves practically with experiments that could help developers and managers to decide between two important software build systems SCons and CMake. It has been experimentally proved that what are the conditions and situations where SCons performs better and what are the moments where it is wise to select CMake as a build tool. At first, individual build tools are evaluated in terms of scalability, conveniency, consistency, correctness, performance (in terms of speed and targets) and later, the build systems are experimented by automating the workflow by increasing the source code artifacts to evaluate the performance when there is limited user interaction. The behavior of the build systems are also tried with other third party tools like Tessy for testing purposes, Jenkins as CI server, and Polarion as requirement engineering tool to show how much effort is required to integrate third party tools with the build system in order to increase the functionality. The evaluation of the build systems is important because that will highlights the areas where potential candidates are better and where there is lack of functional specifications. Generally speaking, SCons has an advantage of being Pythonic in nature and provides the developer ease of use to specify the build configurations using programmatic skills. CMake on other hand are on top of shelves where there is no need to understanding and caring about the underlying platform and where developers want to generate the native build tool solutions which are readily available for exporting them into IDEs. Though both of the build systems has different goals, for example SCons is ready to sacrifices the performance while providing user correctness of the build while CMake focuses on generating native build tools by understanding the underlying platform. All of these types of situations are discussed with experiments in this thesis and serves as the practical guides for high level managers to decide the build tools among others. After evaluation, this thesis firstly suggests the general techniques where the bottlenecks could be covered and then build tool specific optimizations and recommendations are discussed to speed-up the development process.

Sustainable manufacturing is becoming increasingly important due to scarcity of natural resources, stricter regulations and increasing customer demand for sustainable products. Sustainable manufacturing involves the use of sustainable processes and systems to produce more sustainable products. In order to meet these demands for sustainable products, manufacturing companies have to adopt numerous strategies to achieve sustainable manufacturing. The approach for evaluating sustainable products and processes have been investigated in previous work where product/process sustainability indices were proposed. However, no comprehensive methods are available for sustainable manufacturing performance evaluation at the system level. This work aims to develop two alternate methods for evaluating sustainable manufacturing performance at enterprise, plant and production line levels. First, requirements for a sustainability metrics framework are identified through studying and reviewing existing literature where the three pillars of sustainability, total life-cycle stages, and 6R concepts are concurrently addressed. Then index-and value-based methods are proposed to evaluate sustainable manufacturing performance by conducting assessment on economic, environmental and societal aspects. Finally, the application of these two methods is illustrated for a representative enterprise producing consumer electronics at the enterprise level; a case study for a satellite television dish production is used to demonstrate the application of these methods at the production line level. Results obtained from these two methods are compared and analyzed at the enterprise level. The proposed methods can provide information to a company to identify improvement strategies and for decision making for sustainable development.

In today’s fast paced and global economy, competitive advantage is increasingly focused more on organisational behaviours rather than on the traditional tenets of land, labour and capital. Going beyond the traditional, organisations that are best able to get the most and the best out of their people are the ones most likely to perform better. This study aims to build an understanding of how culture is influenced by individual employee performance metrics that are used in an organisation. Previous research has been done in the broad fields of organisational culture and employee performance metrics separately, but no studies were identified in literature that focused on the interaction of the two concepts specifically. Therefore, this study seeks to answer the following research question: How do individual employee performance metrics influence sub-culture in the context of a professional services firm in Durban? This study predominantly focused not on performance at the organisational level, but rather the more granular level of individual employee performance metrics and sub-culture in one of the divisions of a professional services firm. This qualitative study explores the multiple perspectives of reality of ten of the 32 managers in the Advisory division of a professional services organisation, regarding how individual employee performance metrics influence their world view of work, or the way they perceive, think, feel and interact in the world of work. The focus of the study was limited to one department, in one branch of a multinational organisation and focused only on the horizontal layer of the “manager group” within the staff levels. Semi-structured, in-depth and face-to-face interviews were conducted with these managers as a means of gathering and saturating data. Interviewees were identified using a stratified sampling from the group of managers in the Advisory division. Open coding and constant comparison was used to analyse data. Page ii of viii The results of the study show that managers had very varied and complex perceptions of how the individual performance metrics used to assess their performance influence the sub-culture of their world of work. The key findings manifested that misuse and abuse of performance metrics by leaders, leadership bias in respect to recognition, reward and remunerations, the predominant focus of the division on the bottom line and emphasis on success at all cost, and low employee morale were all aspects of performance that impacted on how employees behaved in the division. The effect of these factors on the managers operating in this division was that there were low levels of employee commitment which were experienced through low morale and reduced productivity; managers felt that there was a restriction in the development of their careers, all of which resulted in a disregard to values of the organisation. This study reflects how the reward and recognition system using the balanced scorecard has shifted the focus of the department away from the organisation’s espoused values. This has resulted in various leadership and management questions for the leadership of the division in this study. This research also adds to existing literature that links performance and culture within the organisational context that it goes beyond the prevalent themes in literature which focus on performance at the organisation level. This study focuses on performance at the employee level and in particular in a professional services firm in South Africa. The study has three interrelated sections which are however considered as standalone. The first section is an evaluation report based on the Advisory division of a professional services firm in Durban, South Africa, and consists of a literature review, the methodology followed in conducting the study, results and the discussion thereof. The report also highlights limitations of the study, recommendations and the perceived value of the study. The report ends with a summary in the form of a conclusion. Section 2 comprises a more comprehensive literature review while Section 3 documents the research methodology followed in the study.

Intelligent Transportation Systems (ITS) are gaining momentum among researchers. ITS encompasses several technologies, including wireless communications, sensor networks, data and voice communication, real-time driving assistant systems, etc. These states of the art technologies are expected to pave the way for a plethora of vehicular network applications. In fact, recently we have witnessed a growing interest in Vehicular Networks from both the research community and industry. Several potential applications of Vehicular Networks are envisioned such as road safety and security, traffic monitoring and driving comfort, just to mention a few. It is critical that the existence of convenience or driving comfort services do not negatively affect the performance of safety services. In essence, the dissemination of safety services or the discovery of convenience applications requires the communication among service providers and service requesters through constrained bandwidth resources. Therefore, service discovery techniques for vehicular networks must efficiently use the available common resources. In this thesis, we focus on the design of bandwidth-efficient and scalable service discovery protocols for Vehicular Networks. Three types of service discovery architectures are introduced: infrastructure-less, infrastructure-based, and hybrid architectures. Our proposed algorithms are network layer based where service discovery messages are integrated into the routing messages for a lightweight discovery. Moreover, our protocols use the channel diversity for efficient service discovery. We describe our algorithms and discuss their implementation. Finally, we present the main results of the extensive set of simulation experiments that have been used in order to evaluate their performance.

L'évaluation des performances des méthodes de détection d'agrégats de maladie est fondamentale dans le domaine de l'épidémiologie spatiale et, paradoxalement, on déplore une absence de consensus quant à sa conduite. Cette problématique est d'autant plus importante que les nouvelles technologies de partage d'informations promettent une évolution importante des signaux disponibles pour l'épidémiologie et la veille sanitaire. Les spécialistes du domaine ont adopté un mode d'évaluation fondé sur l'utilisation concomitante de plusieurs indicateurs de performances complémentaires tels que des indicateurs dérivés de l'évaluation des méthodes diagnostiques ou encore diverses définitions de puissance conditionnelle. Cependant, ces évaluations issues de schémas de simulation classiques reposent sur le choix de quelques hypothèses alternatives particulières et ne permettent qu'une interprétation limitée à ces hypothèses. De plus, la démultiplication des indicateurs évaluant la performance, différents selon les protocoles, gêne la comparaison des études entres elles et complique l'interprétation des résultats. Notre travail propose et évalue plusieurs indicateurs de performance prenant en compte à la fois puissance et précision de localisation. Leur intérêt dans l'évaluation spatiale systématique des méthodes est illustré par la création de cartes de performance. En complément de l'évaluation des performances lorsqu'une détection est attendue, nous proposons également une méthode d'évaluation de la répartition spatiale de l'erreur de type I complétée par la construction d'une nouvelle inférence statistique testant l'éventualité d'un effet de bord. / Although performance assessment of cluster detection tests is a critical issue in spatial epidemiology, there is a lack of consensus regarding how it should be carried out. Nowadays, with the spread of new technologies in network systems, data sources for epidemiology are undergoing radical changes that will increase the need for performance evaluation. Field specialists are currently evaluating cluster detection tests with multiple complementary performance indicators such as conditional powers or indicators derived from the field of diagnostic tools evaluation. These evaluations are performed following classical protocols for power assessment and are often limited to a few number of simulated alternative hypotheses, thus restricting results interpretation and scope. Furthermore, with the use of multiple varying indicators, comparisons between studies is difficult at best. This work proposes and compares different global performance indicators that take into account both usual power and location accuracy. Their benefit for cluster detection tests evaluation is illustrated with a systematic spatial assessment enabling performance mapping. In addition to the evaluation of performance when clusters exist, we also propose a method for the spatial evaluation of type I error, together with a new statistical test for edge effect.

To provide Internet applications with good performance, the transport protocol TCP is designed to optimize the throughput of data transfers. Today, however, more and more applications rely on low latency rather than throughput. Such applications can be referred to as data-limited and are not appropriately supported by TCP. Another emerging problem is associated with the use of novel networking techniques that provide infrastructure-less networking. To improve connectivity and performance in such environments, multi-path routing is often used. This form of routing can cause packets to be reordered, which in turn hurts TCP performance. To address timeliness issues for data-limited traffic, we propose and experimentally evaluate several transport protocol adaptations. For instance, we adapt the loss recovery mechanisms of both TCP and SCTP to perform faster loss detection for data-limited traffic, while preserving the standard behavior for regular traffic. Evaluations show that the proposed mechanisms are able to reduce loss recovery latency with 30-50%. We also suggest modifications to the TCP state caching mechanisms. The caching mechanisms are used to optimize new TCP connections based on the state of old ones, but do not work properly for data-limited flows. Additionally, we design a SCTP mechanism that reduces overhead by bundling several packets into one packet in a more timely fashion than the bundling normally used in SCTP. To address the problem of packet reordering we perform several experimental evaluations, using TCP and state of the art reordering mitigation techniques. Although the studied mitigation techniques are quite good in helping TCP to sustain its performance during pure packet reordering events, they do not help when other impairments like packet loss are present. / <p>Paper V was in manuscript form at the time of the defense.</p>