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Thesis (Ph. D.)--University of Wisconsin--Madison, 1959. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 368-374).

Thesis (MA)--University of Stellenbosch, 2005. / 103 Leaves printed on single pages, preliminary pages i- viii and numbered pages 1-132. Includes bibliography, list of tables and figures. Digitized at 600 dpi grayscale to pdf format (OCR), using a Bizhub 250 Konica Minolta Scanner. / ENGLISH ABSTRACT: The research explored the role of interpersonal justice perceptions in an organisation undergoing change. Interpersonal justice was operationalised by dividing it into two components namely, social sensitivity and informational justice. The study falls within the qualitative and quantitative paradigm. The research was conducted at a South African financial institution undergoing change due to a merger and acquisition, and comprised of in-depth interviews as well as an exploratory survey. The sample consisted of 159 employees. The results confirm those of previous research studies regarding the relationship between interpersonal justice and job satisfaction. The results also showed that a difference in the interpersonal justice perceptions of employees at different job grades exists. Interpersonal justice perceptions are likely when employees believe that they personally are treated fairly and are being adequately informed of the changes in their organisation. This is of utmost importance if one is to create a just and efficient workforce during organisational change processes. / AFRIKAANSE OPSOMMING: Die navorsing het die rol van interpersoonlike geregtigheid persepsies in 'n organisasie wat verandering ondergaan ondersoek. Interpersoonlike geregtigheid was geoperasioneel deur dit te verdeel in twee komponente naamlik, sosiale sensitiwiteit en inligtings geregtigheid. Die studie val onder die kwalitatiewe en kwantitatiewe paradigma. Die navorsing was onderneem by 'n Suid-Afrikaanse finansiele instelling wat deur organisatoriese verandering gegaan het as gevolg van 'n samesmelting. Die navorsing het bestaan uit in diepte onderhoude asook 'n ondersoek opmeetinstrument. Die steekproef het bestaan uit 159 werknemers. Die resultate van die studie ondersteun die van vorige navorsing wat betref die verhouding tussen interpersoonlike geregtigheid en werkstevredenheid. Die resultate het ook getoon dat 'n verskil in die interpersoonlike geregtigheid persepsies van werknemers op verskillende posvlakke bestaan. Interpersoonlike geregtigheid persepsies is moontlik wanneer werknemers glo dat hulle met respek en regverdigheid behandel word. Werknemers moet ook genoegsaam ingelig word van die veranderinge in die organisasie om persepsies van interpersoonlike geregtigheid te ondervind. Dit is van uiterste belang gedurende organisatoriese veranderinge om 'n doeltreffende mannekrag waar geregtigheid geld te skep.

Industrial and Organisational Psychology / M.Com. (Bedryfsielkunde)

In his 2012 Budget Review, the Minister of Finance, Pravin Gordhan acknowledged that the introduction of the "new" Companies Act had given rise to certain anomalies in relation to tax and subsequently announced that the South African government would undertake to review the nature of company mergers, acquisitions and other restructurings with the view of possibly amending the Income Tax Act and/or the "new" Companies Act, to bring the two legislations in line with one another. These anomalies give rise to the present research. The literature reviewed in the present research revealed and identified the inconsistencies that exist between the "new" Companies Act, 71 of 2008 and the Income Tax Act, 58 of 1962, specifically the inconsistencies that exist in respect of the newly introduced amalgamation or merger provisions as set out in the "new" Companies Act. Moreover, this research was undertaken to identify the potential tax implications insofar as they relate to amalgamation transactions and, in particular, the potential tax implications where such transactions, because of the anomalies, fall outside the ambit section 44 of the Income Tax Act, which would in normal circumstances provide for tax "rollover relief". In this regard, the present research identified the possible income tax, capital gains tax, value-added tax, transfer duty tax and securities transfer tax affected by an amalgamation transaction, on the assumption that the "rollover relief" in section 44 of the Income Tax Act does not apply.

This study examines the impact of Statements of Financial Accounting Standards No. 141 and No. 142 (hereafter SFAS 141, 142) on the characteristics of financial analysts' earnings forecasts after mergers. Specifically, I predict lower forecast errors for firms that experienced mergers after the enactment of SFAS 141, 142 than for firms that went through business combinations before those accounting changes. Study results present strong evidence that earnings forecast errors for companies involved in merging and acquisition activity decreased after the adoption of SFAS 141, 142. Test results also suggest that lower earnings forecast errors are attributable to factors specific to merging companies such as SFAS 141, 142 but not common to merging and non-merging companies. In addition, evidence implies that information in corporate annual reports of merging companies plays the critical role in this decrease of earnings forecast error. Summarily, I report that SFAS 141, 142 were effective in achieving greater transparency of financial reporting after mergers. In my complementary analysis, I also document the structure of corporate analysts' coverage in "leaders/followers" terms and conduct tests for differences in this structure: (1) across post-SFAS 141,142/pre-SFAS 141, 142 environments, and (2) between merging and non-merging firms. Although I do not identify any significant differences in coverage structure across environments, my findings suggest that lead analysts are not as accurate as followers when predicting earnings for firms actively involved in mergers. I also detect a significant interaction between the SFAS-environment code and leader/follower classification, which indicates greater improvement of lead analyst forecast accuracy in the post-SFAS 141, 142 environment relative to their followers. This interesting discovery demands future investigation and confirms the importance of financial reporting transparency for the accounting treatment of business combinations.