A common cliché found in annual reports is "our employees are our most important, valuable asset." While many companies claim human capital is an important asset and source of valuable earnings, there is nary a human asset found in financial statements. This research paper investigates the usefulness and importance of voluntary human capital disclosures. The 2 X 2 X 2 experiment manipulates firm financial performance, non-GAAP voluntary disclosures, and disclosure attestation to identify the extent to which human capital disclosures influence investor decision-making related to assessments of management credibility and firm value. The research described in this dissertation also investigates the interactive effects of auditor attestation on voluntary disclosure. The primary hypothesis examines whether firms providing strong human capital disclosures will have higher credibility ratings and stock price associations than firms not providing such disclosures. I find that when presented with human capital metrics, investors' assessments of credibility and firm stock price are attenuated by human capital disclosures, especially during periods of strong financial performance. Results also suggest investors key in on both non-financial and financial human capital metrics. Based on cognitive processing time, analyses indicate investors spend more time processing strong human capital disclosures. Another important hypothesis examines if firms receiving attestation services over voluntary human capital disclosures will have higher credibility ratings than firms not receiving such services. I find some evidence investors cognitively acknowledge the presence of auditor attestation reports when they are presented, and both credibility and stock price assessments are impacted by attestation services. Overall, the original research described here makes a contribution to the existing literature by providing unique insight as to how human capital information is viewed by investors. Current reporting standards focus on financial assets, physical assets, and technological/intellectual property. This can result in significant transparency issues when publicly traded firms fail to adequately disclose human capital risks. Organizations undoubtedly have substantial unreported human capital benefits and risks, which can have a potentially significant market valuation impact. The research conducted and reported in this paper illuminates the potential benefits of human capital disclosures to both internal and external firm stakeholders. / Ph. D.

With the advent of smart devices, Internet of things and cloud computing the amount of information collected about an individual is enormous. Using this meta-data, a complete profile about a person could be created - professional information, personal information like his/her choices, preferences, likes/dislikes etc. The concept of privacy is totally lost with this gamut of technology. The ability to separate one's on-line identity from their personal identity is near impossible. The conflicting interests of the two parties - service providers' need for authentication and the users' privacy needs - is the cause for this problem. Privacy Preserving Authentication could help solve both these problems by creating valid and anonymous identities for the users. And simply by proving the authenticity and integrity of this anonymous identity (without revealing/exposing it) the users can obtain services whilst protecting their privacy. In this thesis, I review and analyze the various types of PPA schemes leading to the discussion of our new scheme 'Lightweight Anonymous Attestation with Efficient Revocation'. Finally, the scenarios where these schemes are applicable are discussed in detail. / Master of Science

Cette étude vise à exposer le rôle méthodologique que Martin Heidegger attribue àla conscience (Gewissen) dans Être et temps et à faire ressortir les implications de soninterprétation de « l’appel de la conscience » comme le moyen de produire l’attestation(Bezeugung) de l’existence authentique en tant que possibilité du Dasein (ou être-dans-le-monde). Notre objectif initial est de montrer comment la notion heideggérienne deconscience a évolué avant la publication d’Être et temps en 1927 et d’identifier les sourcesqui ont contribué à l’interprétation existentiale de la conscience comme « l’appel dusouci. » Notre analyse historique révèle notamment que Heidegger n’a jamais décrit laconscience comme un « appel » avant sa lecture du livre Das Gewissen (1925) par HendrikG. Stoker, un jeune philosophe sud-africain qui a étudié à Cologne sous la direction de MaxScheler. Nous démontrons plus spécifiquement comment l’étude phénoménologique deStoker—qui décrit la conscience comme « l’appel du devoir (Pflichtruf) » provenant del’étincelle divine (synteresis) placée dans l’âme de chaque personne par Dieu—a influencél’élaboration du concept de « l’appel existentiel » chez Heidegger. Mettant l’accent sur lerôle méthodologique de la conscience dans Être et temps, nous soulignons aussil’importance des liens entre son concept de la conscience et la notion de « l’indicationformelle » que Heidegger a mise au coeur de sa « méthode » dans ses cours sur laphénoménologie à Freiburg et Marbourg. Alors que de nombreux commentateurs voientdans « l’appel de la conscience » une notion solipsiste qui demeure impossible en tantqu’expérience, nous proposons un moyen de lever cette difficulté apparente en tentant defaire ressortir ce qui est « indiqué formellement » par la notion même de la conscience(Gewissen) dans Être et temps. Cette approche nous permet d’affirmer que le concept deconscience chez Heidegger renvoie à un phénomène de « témoignage » qui estradicalement différent de la notion traditionnelle de conscientia. Guidé par les principes mêmes de la phénoménologie heideggérienne, nous procédons à une analyse« destructrice » de l’histoire du mot allemand Gewissen qui nous révèle que la significationoriginelle de ce mot (établie dans le plus ancien livre préservé dans la langue allemande : leCodex Abrogans) était testimonium et non conscientia. À l’origine, Gewissen signifiait eneffet « attestation »—ce qui est précisément le rôle assigné à la conscience par Heideggerdans Être et temps. Sur la base de cette découverte, nous proposons une manière decomprendre cette « attestation » comme une expérience possible : l’écoute du « témoignagesilencieux » du martyr qui permet à Dasein de reconnaître sa propre possibilitéd’authenticité. / This study aims to exhibit the methodological role that Martin Heidegger assigns toconscience (Gewissen) in Being and Time and to reveal the implications of hisinterpretation of the “call of conscience” as the means of producing the attestation(Bezeugung) of authentic existence as a possibility of Being-in-the-world (or Dasein). Webegin by seeking to understand how Heidegger’s notion of conscience evolved prior to the1927 publication of Being and Time and to identify the sources which contributed to hisinterpretation of conscience as the “call of care.” Our historical analysis notably revealsthat Heidegger never once describes conscience as a “call” before reading Das Gewissen(1925) by Hendrik G. Stoker, a young South African philosopher who studied under MaxScheler’s direction at the University of Cologne. We specifically examine how Stoker’sphenomenological study—which describes conscience as the “call-of-duty” issued to eachhuman being by the divine “spark” (synteresis) placed in his or her soul by God—contributed to shaping Heidegger’s account of the “existential call.” Focusing on themethodological role of conscience in Being and Time, we analyze Heidegger’s major workin light of his early lectures on phenomenology at Freiburg and Marburg. This approachconfirms the relation between conscience in Being and Time and the concept of “formalindication” that Heidegger placed at the heart of his evolving “method” ofphenomenological investigation. While many commentators have argued that Heidegger’s“call of conscience” is solipsistic and impossible to experience, we propose a way ofreconsidering this apparent impasse by examining what Being and Time itself “formallyindicates” with regard to conscience. We show that Heidegger’s conscience points to aphenomenon of existential “testimony” which is radically different from the traditionalnotion of conscientia. Guided by Heidegger’s “formal indication” of conscience, we“destructively” review the history of the German word Gewissen and reveal its originalmeaning to be “testimonium” not “conscientia.” In recognizing that Gewissen originally meant “attestation,” we show how Heidegger’s existential phenomenon of conscience canbe understood as Dasein’s experience of hearing the “silent testimony” of the martyr.

La mobilité internationale des personnes exerçant dans le domaine de la santé, comme les médecins et les infirmières, est un phénomène très marqué depuis le début du XXIe siècle. Le Canada fait partie des pays qui accueillent ces professionnels afin de répondre à des besoins de main-d'œuvre de plus en plus importants. Afin d'y exercer leur profession, ces professionnels formés à l'étranger doivent obtenir un permis d'exercice délivré par un organisme de réglementation professionnelle. Cette thèse de doctorat en relations industrielles porte sur l'analyse de la structure de coordination entre les acteurs de la reconnaissance des compétences au Québec, à travers le cas des infirmières diplômées hors Québec (IDHQ) et des médecins diplômés hors Canada et États-Unis (DHCEU) que l'on appelle aussi diplômés internationaux en médecine (DIM). En effet, au Québec, ces deux professions sont réglementées et toute personne immigrante désirant exercer une de ces deux professions doit passer à travers un processus de reconnaissance de ses compétences pour obtenir un permis d'exercice de l'ordre professionnel concerné, quel que soit son statut migratoire. La littérature a mis de l'avant les difficultés rencontrées par ces professionnels pour faire reconnaitre leurs compétences et exercer leur profession au Québec, ainsi que le manque de coordination des acteurs de la reconnaissance des compétences au Québec. Nous avons donc voulu en savoir plus sur la structure de coordination des acteurs de la reconnaissance des compétences des médecins et infirmières immigrants au Québec et connaitre le processus par lequel doivent passer ces professionnels formés à l'étranger pour exercer légitimement leur profession. Sur le plan théorique, nous avons mobilisé la théorie des conventions. Nous nous appuyons plus spécifiquement sur les travaux de François Eymard-Duvernay dans le domaine du recrutement et de l'évaluation des compétences des travailleurs. Sur le plan méthodologique, nous avons mené une démarche qualitative. L'analyse d'une documentation institutionnelle importante et de 68 entrevues semi-dirigées avec 13 IDHQ, 22 DHCEU et 33 acteurs de la reconnaissance des compétences de ces professionnels formés à l'étranger nous ont permis de répondre à nos objectifs de recherche. D'abord, les résultats rendent compte de la complexité de la coordination des acteurs institutionnels. Nous avons pu identifier les acteurs, les étapes, les règles, la nature des tensions et les blocages de la reconnaissance des compétences des DHCEU et des IDHQ au Québec. Ensuite, la recherche met en lumière les impacts des politiques publiques sur la reconnaissance des compétences des DHCEU et des IDHQ et leur intégration dans leur profession respective. Enfin, les résultats permettent de comprendre le rôle du MSSS dans le processus de reconnaissance des compétences et l'intégration des DHCEU et des IDHQ dans leur profession car il est à la fois régulateur, recruteur et principal employeur des médecins et des infirmières au Québec. Nous montrons dans cette recherche, à travers l'analyse des dimensions du jugement de la qualité des compétences des DHCEU et des IDHQ et des paramètres qui caractérisent les conventions de qualité, comment les épreuves, qui s'enchainent les unes après les autres et que les DHCEU et les IDHQ doivent réussir successivement, mènent certains d'entre eux à l'exclusion du parcours de reconnaissance des compétences et de l'exercice de la profession de médecin ou d'infirmière au Québec. / The international mobility of health care workers, such as doctors and nurses, has been a significant phenomenon since the beginning of the 21st century. Canada is one of the countries that welcome these professionals to meet growing labour needs. To practice their profession in Canada, these foreign-trained professionals must obtain a licence to practice issued by a professional regulatory body. This doctoral thesis in industrial relations focuses on the analysis of the coordination structure between the actors in the recognition of competencies in Quebec, through the case of international educated nurses (IENs) and international medical graduates (IMGs). In Quebec, these two professions are regulated and any immigrant wishing to practise one of these two professions must go through a process of recognition of his or her skills to obtain a permit to practise from the professional order concerned, regardless of his or her migratory status. Previous studies have highlighted the difficulties encountered by these professionals in having their skills recognised and practising their profession in Quebec, as well as the lack of coordination among the actors in skills recognition in Quebec. We therefore wanted to learn more about the coordination structure of the actors involved in recognizing the skills of immigrant doctors and nurses in Quebec and to understand the process that these foreign-trained professionals must go through to legitimately practice their profession. On the theoretical level, we have mobilised the theory of conventions, and more specifically, we relied on the work of François Eymard-Duvernay in the field of recruitment and evaluation of workers' skills. We used a qualitative research based on 68 semi-structured interviews, realised with 13 IENs, 22 IMGs and 33 actors involved in the recognition of the skills of these foreign-trained professionals. First, the results show the complexity of the coordination of institutional actors. We were able to identify the actors, the stages, the rules, the nature of the tensions and the blockages in the recognition of the competencies of IMGs and IENs in Quebec. The research then highlights the impacts of public policies on the recognition of IMGs' and IEN's competencies and their integration into their respective professions. Finally, the results allow us to understand the role of the Ministry of Health and Social Services in the process of recognizing the competencies and integrating IMGs and IENs into their profession, since it is the regulator, recruiter and main employer of physicians and nurses in Quebec. We show in this research, through the analysis of the dimensions of the judgment of the quality of IMGs' and IENs' competencies and the parameters that characterize the quality conventions, how the tests, which follow one another and which IMGs and IENs must pass successively, lead some of them to be excluded from the competency recognition process and from practicing the profession of physician or nurse in Quebec.

Remote attestation is a promising mechanism for assurance of distributed systems. It allows users to identify the software running on a remote system before trusting it with an important task. This functionality is arriving at exactly the right time as security-critical systems, such as healthcare and financial services, are increasingly being hosted online. However, attestation has limitations and has been criticized for being impractical. Too much effort is required for too little reward: a large, rapidly-changing list of software must be maintained by users, who then have insufficient information to make a trust decision. As a result attestation is rarely used today. This thesis evaluates attestation in a service-oriented context to determine whether it can be made practical for assurance of servers rather than client machines. There are reasons to expect that it can: servers run fewer programs and the overhead of integrity reporting is more appropriate on a server which may be protecting important assets. However, a literature review and new experiments show that problems remain, many stemming from the large trusted computing base as well as the lack of information linking software identity to expected behaviour. Three novel solutions are proposed. Web service middleware is restructured to minimize the software running at the endpoint, thus lowering the effort for the relying party. A key advantage of the proposed two-tier structure is that strong integrity guarantees can be made without loss of conformance with service standards. Secondly, a program modelling approach is investigated to further automate the attestation and verification process and add more information about system behaviour. Several sets of programs are modelled, including the bootloader, a web service and a menu-based shell. Finally, service behaviour is attested through source code properties established during compilation. This provides a trustworthy and verifiable connection between the identity of the software on a service platform and its expected runtime behaviour. This approach is applicable to any programming language and verification method, and has the advantage of not requiring a runtime monitor. These contributions are evaluated using an example e-voting service to show the level of assurance attestation can provide. Overall, this thesis demonstrates that attestation can be made significantly more practical through the described new techniques. Although some problem remain, with further improvements to operating systems and better software engineering methods, attestation may become a trustworthy and reliable assurance mechanism for web services.

This study deals with the development of the number and the age and sex structure of Czech physicians according their medical specialty in the period 2000-2010. The aim of the study is to identify which medical specialties are already problematic or could face the lack of physicians and demographic ageing in the future and on the other hand which medical specialties are popular among young physicians. Firstly, the Czech health system and particular groups of health workforce are introduced. After that follows the analysis of the number and the sex and age structure according their medical specialty. The cluster analysis which produces groups of medical specialties with similar characteristics of development of the number and the structure was used for schematic overview. The second part of the study is focused on the most numerous fourteen medical specialties. The number of medical school graduates, the number of attestations and the development of workload of physicians regarding the number of ambulant treatment and hospitalization is taken into account.

<div>Unmanned Aerial Vehicles (UAVs), commonly known as drones, are aircrafts without a human pilot aboard. The flight of drones can be controlled with a remote control by an operator located at the ground station, or fully autonomously by onboard computers. Drones are mostly found in the military. However, over the recent years, they have attracted the interest of industry and civilian sectors. <br></div><div>With the recent advance of sensor and embedded device technologies, various sensors will be embedded in city infrastructure to monitor various city-related information. In this context, drones can be effectively utilized in many safety-critical applications for collecting data from sensors on the ground and transmitting configuration instructions or task requests to these sensors.</div><div> <br></div><div>However, drones, like many networked devices, are vulnerable to cyber and physical attacks.<br></div><div>Challenges for secure drone applications can be divided in four aspects: 1) securing communication between drones and sensors, 2) securing sensor localization when drones locate sensors, 3) providing secure drone platforms to protect sensitive data against physical capture attacks and detect modifications to drone software, and 4) protecting secret keys in drones under white-box attack environments.<br></div><div> <br></div><div>To address the first challenge, a suite of cryptographic protocols is proposed. The protocols are based on certificateless cryptography and support authenticated key agreement, non-repudiation and user revocation. To minimize the energy required by a drone, a dual channel strategy is introduced.<br></div><div>To address the second challenge, a drone positioning strategy and a technique that can filter out malicious location references are proposed.<br></div><div>The third challenge is addressed by a solution integrating techniques for software-based attestation and data encryption.<br></div><div>For attestation, free memory spaces are filled with pseudo-random numbers, which are also utilized to encrypt data collected by the drone like a stream cipher.<br></div>A dynamic white-box encryption scheme is proposed to address the fourth challenge. Short secret key are converted into large look-up tables and the tables are periodically shuffled by a shuffling mechanism which is secure against white-box attackers.

Modern computer systems are complex. Even in the best of conditions, it can be difficult to understand the behavior of the system and identify why certain actions are occurring. Existing systems attempt to provide insight by reviewing the effects of actions on the system and estimating their cause. As computer systems are strongly driven by actions of the user, we propose an approach to identify processes which have interacted with the user and provide data to which system behaviors were caused by the user. We implement three sensors within the graphical user interface capable of extracting the necessary information to identify these processes. We show our instrumentation is effective in characterizing applications with an on-screen presence, and provide data towards the determination of user intentions. We prove that our method for obtaining the information from the user interface can be done in an efficient manner with minimal overheads.

Companies face vital problems when implementing performance management in cross cultural context. Several attempts have been made to analyse employee performance management in the cultural and industrial context. However, the lack of studies of performance management in cultural and industrial context necessitates this phenomenon to be investigated in various cultures and contexts for sound academic contributions. The present study aims to investigate cultural and industrial influences on the general characteristics, criteria formulation and employee acceptance of performance management in cultural context. This study used a qualitative approach and is based on nine case studies in Azerbaijan. The study adopted semi structured in-depth interview and document analysis as the data collection methods. The results showed that the legal context is the most influencing dimension on the performance management system in Azerbaijan. The thesis concludes criteria for performance is the choice of management philosophy which is a cultural factor. The findings indicate that employees accept performance management positively when the process is implemented fairly. The findings of this study provide a solid evidence base for considering country culture and industry characteristics in implementing performance management. It is evidently clear from the findings that both local and international companies are faced with different problems when implementing performance management in the cross cultural context of Azerbaijan. This study should therefore be of value to practitioners wishing to overcome certain cultural and industrial related problems during implementation of performance management in host companies. In addition, the study contributed certain evidence of the cross cultural performance management process in the various context for the science.

Embedded devices permeate our every day lives. They exist in our vehicles, traffic lights, medical equipment, and infrastructure controls. In many cases, improper functionality of these devices can present a physical danger to their users, data or financial loss, etc. Improper functionality can be a result of software or hardware bugs, but now more than ever, is often the result of malicious compromise and tampering, or as it is known colloquially "hacking". We are beginning to witness a proliferation of cyber-crime, and as more devices are built with internet connectivity (in the so called "Internet of Things"), security should be of the utmost concern. Embedded devices have begun to seamlessly merge with our daily existence. Therefore the need for security grows as it more directly affects the safety of our data, property, and even physical health. This thesis presents an FPGA-assisted framework for remote attestation, a security service that allows a remote device to prove to a verifying entity that it can be trusted. In other words, it presents a protocol by which a device (be it an insulin pump, vehicle, etc.) can prove to a user (or other entity) that it can be trusted - i.e. that it has not been "hacked". This is accomplished through executable code integrity verification and run-time monitoring. In essence, the protocol verifies that a device is running authorized and untampered software and makes it known to a verifier in a trusted fashion. We implement the protocol on a physical device to demonstrate its feasibility and to examine its performance impact.