The aim of this study was to suggest ways to effectively utilise Activity-Based Costing and Activity-Based Managment within Eskom Transmission Southern Grid to improve decision making towards improved business and financial performance. The ultimate purpose was to assist managers and staff to implement ABC and ABM effectively for improved business and financial performance. The focus was on the following objective: To suggest ways to effectively utilise ABC & ABM within Eskom Transmission Southern Grid as to improve decision making and business financial performance. Given the selection of management tools available, instruments such as ABC and ABM are usually not implemented alone, but may be supported by one or more approaches. For this reason ABC and ABM are contrasted with several other popular instruments mentioned in the literature. The instruments are: • The value chain; • Continuous improvement; • The theory of constraints; and • Total quality management. Insight will be given to provide managers with more accurate information regarding maintenance for the Grid and tools in identifying critical bottlenecks. By applying the TOC, TQM and continuous improvement strategies, managers will be able to make improved decisions, leading to improved financial performance in the Eskom Transmission Southern Grid. iii The literature study revealed that ABC and ABM prove to be the cornerstone for informed decision making. Since organisations are highly dependent on quality information to make these informed decisions, ABC and ABM reorientate the organisation towards understanding and managing work processes thus impacting financial performance positively. ABC and ABM trace the cost of activities such as engineering and procurement to how maintenance benefits from these activities. The empirical study consisted of a structured questionnaire distributed to a sample population of engineers and managers in Eskom Transmission Southern Grid in Port Elizabeth. It was aimed at gathering information about the use of ABC and ABM within the Grid. Semi-structured interviews were also conducted with financial staff in the Grid and a focus group interview with engineering staff was done. The main findings of the empirical investigation revealed that management and staff lack insight into the use of ABC and ABM and how it can be integrated with existing improvement systems within the organisation. This study is concluded with a number of recommendations. These recommendations address the shortcomings and improvements that can be made to improve the utilisation of ABC and ABM within the organisation. The recommendations address the following: • Ensuring full commitment towards organisational goals and broadening the endorsement of ABC within the organisation; • Highlighting the importance of financial performance throughout the Grid; • Training of Managers, finance staff and engineers is required for proper execution of the ABC system; • Implementers need skills and know-how of the ABC and ABM system ensuring full utilisation; • The main cost drivers are identified, prioritised and efforts channelled into these activities; • Tools such as the Theory Of Constraints and Total Quality Management from the proposed model would assist the Grid in identifying the bottlenecks of a system correctly, thus know explicitly the amount of slack capacity of each activity available during a specific time period.

The thesis comprises of two essays. Although the two essays deal with somewhat different situations and use different approaches, both of them essentially examine the problem of making decisions that affect some group of individuals. The first essay is on moral hazard and looks at the principal's problem in a principal-agent(s) free-rider problem in which, unlike most existing work, the principal is not precluded from participating in the production process. Furthermore, there are no uncertainties, but moral hazard is caused by joint production which renders the action of each individual in the production process unobservable. A multi-stage extensive game in which only the principal can propose the output sharing rule determines both the set of individuals who actually participate in the joint production process and the output sharing rule. The main conclusion we draw in the first essay is that, when designing the optimal output sharing rule, the principal need not look for any output sharing rule more sophisticated than the linear or piecewise linear rules we frequently observe. We also characterize the condition under which the principal chooses to take part in production, and conclude that the issue of mitigation of moral hazard and sustainability of efficiency crucially hinges on whether the principal actually participates in production or not. More concretely, we show that moral hazard dissipates completely whenever the principal does not participate in production, however, even then she does not achieve as much welfare as in the First Best situation if her best option in the First Best situation is to take part in production. The second essay is in stochastic social choice theory. In a paper published in 1986 in Econometrica, Pattanaik and Peleg formulated stochastic analogues for each of Arrow's axioms and concluded that the stochastic social choice functions that satisfy their axioms are essentially randon dictatorships when individuals have strict preferences. More precisely, there is a unique weight associated with each individual such that the vector of these individual weights has the properties of a probability distribution over the set of individuals, and, given any preference profile and any feasible set, the probability that a feasible alternative is chosen is equal to the sum of the weights of those individuals who have this alternative as their best feasible alternative. We extend the analysis of Pattanaik and Peleg by allowing individuals to have weak preferences. As in their paper, it turns out that the probabilistic versions of Arrow's condition simply that there are individual weights. However, now, given a preference profile and a feasible set, we partition the society so that any two individuals from different elements of the partition have no common best feasible alternatives, but the set of best feasible alternatives of each individual in an element of the partition overlaps with that of some other individual in the same element. Using this partition, it is shown that the only restriction on the stochastic social choice function is that the sum of the weights of all individuals belonging to the same element in the partition is equal to the probability that some alternative which is best in the feasible set for one of these individuals is chosen. When everyone has unique best feasible alternatives, the rules characterized here reduce to those of Pattanaik and Peleg. / Arts, Faculty of / Vancouver School of Economics / Graduate

No description available.

The general purpose of this study was to examine one approach to the study of the relationship of personality variables to expectation theories of gambling. The Coombs and Bezembinder (1964) method of testing expectation theories of gambling behaviour was used to determine how many, among a group of 77 subjects, obeyed each of four expectation theories. These four expectation theories were: EV theory, assuming the maximization of the product of objective prize values and actual probabilities of winning; EU theory, assuming maximization of the product of subjective prize values and actual probabilities of winning; SEV theory, assuming the maximization of the product of objective prize values and subjective probabilities of winning; and SEU theory, assuming the maximization of the product of subjective value of the prize and the subjective probability of winning. The Coombs and Bezembinder method consists of comparing an estimate of an individual's consistency of choices independent of expectation theory assumptions with estimates of consistency under assumptions basic to each of the four expectation theories. A lower value of the consistency estimate under assumptions of a given expectation theory than the value calculated independently of any expectation theory assumptions leads to rejection of that particular theory as a model for the subject's behavior. The Coombs and Bezembinder technique for determining whether an individual obeys the four expectation theories leads to the prediction of an ordering of the expectation theories with respect to the number of subjects who do not satisfy them. The procedure in the present study involved the presentation of 96 pairs of one-outcome gambles to 77 subjects in an introductory psychology class. A subject was required on each pair to choose between a gamble combining high risk with a large prize and a gamble combining a low risk with a small prize. It was found that EV theory was rejected for 57 subjects, EU theory for 31 subjects, SEV theory for 26 subjects and SEU theory for 14 subjects. The hypothesis of monotonicity in the number of rejections for the two sequences SEU-SEV-EV and SEU-EU-EV was accepted. A second hypothesis, that a higher proportion of females will obey the expectation theories than will males, was rejected. The subjects were subdivided into high and low anxious and high and low defensive groups groups on the basis of scores obtained on the Alpert and Haber Test Anxiety Scale and the Crowne and Marlowe Defensiveness Scale. An examination of the data was sufficient to reject the hypothesis that more low anxious-low defensive and high anxious-high defensive subjects would obey the four expectation theories than would subjects who were either low anxious-high defensive or high anxious-low defensive. There were, however, some statistically significant results obtained on the basis of several ad hoc analyses. Fewer high defensive males than low defensive males appeared to obey SEV theory. Furthermore, fewer males who were either high anxious-high defensive or low anxious-low defensive obeyed SEU and SEV theory than did males who were either low anxious-high defensive or high anxious-low defensive. On the basis of these results, it was recommended that further research be conducted on the relationships of personality variables to expectation theories of gambling. It was noted that the use of the Tversky method of testing expectation theories would permit the simultaneous examination of two approaches to the relationship of personality variables to decision making (personality variables versus propensity for risk and personality variables versus rationality of decision). Finally, with respect to technique, it was recommended that better ways of assessing personality variables be found and the subjects be fully trained and run individually through the experiment. / Arts, Faculty of / Psychology, Department of / Graduate

This study was an exploratory study of how teachers, when faced with classroom problems which are ill-defined problems, identify and interpret the student's point-of-view. The extent to which the concept of "teacher as problem finder" may describe those teachers who have the structures and strategies necessary for teaching from a developmental perspective was also examined. The non-random sample consisted of 27 primary and intermediate level teachers who participated in district-sponsored in-service courses designed to introduce them to a developmental perspective on education. Participants were asked to complete 'The Student Anecdotes Task' and a questionnaire on their background and experience. Teachers' responses to four questions which accompanied each anecdotal task were rated according to cognitive process variables associated with problem finding and subsequent problem solving. These included: problem formulation, integrative complexity, quality of point-of-view and developmental teaching strategies. Additional variables of interest to the study included, concern for problem finding and several demographic variables. The results suggested that the variables of problem formulation, integrative complexity and quality of point-of-view as well as the developmental teaching strategies may affect how teachers identify and interpret the student's point-of-view in ill-defined problem situations. Implications for teacher education and studies of teacher thinking were discussed. The need for clinical interviews augmented by classroom observations was emphasized for future studies. Several research questions, related to the cognitive process variables identified in this study to affect the teacher's ability to teach from a developmental perspective, were generated. / Education, Faculty of / Educational and Counselling Psychology, and Special Education (ECPS), Department of / Graduate

In recent years researchers interested in family decision making have argued for the need to apply a conceptual framework to the study of parental decision making about child-rearing issues. This study is an attempt to construct a theory-based model of parental decision-making strategies. Two theoretical approaches were employed; a structural-developmental approach to provide an understanding of parental cognition, and an information processing approach to the study of decision-making strategies. Previous research has demonstrated that pressure of time and task complexity were important in influencing the selection and use of information. These two factors were manipulated by the researcher. A model of parental decision-making strategies was proposed and tested in a pilot study. The decision was made to reduce the number of variables to those which demonstrated the potential to make a significant contribution to an understanding of parental decision making. These variables were tested in the main study. Sixty mothers participated in the study. They represented a wide range of socio-economic and educational backgrounds as well as number of years of parenting experience and age. Participants completed Newberger’s Level of Parental Awareness Interview and four decision tasks about two childrearing issues. The decision tasks were presented on information boards. The model of parental decision-making strategies was tested using multivariate analysis of variance with repeated measures. Significant effects were obtained for level of parental awareness, pressure of time, task complexity and number of years of formal education. The reduced model explained much of the variance in parental decision-making strategies (71%). Specific hypotheses concerning level of parental awareness and information use were supported. The results inform theory and practice. Support was found for the theory-based model and for Liben’s view of a rapprochement between developmental theory and information-processing theory. Parents with more knowledge about parenting used less information and more variability in their decision making. Support was found for Newberger’s measure and construct. Practical implications for parent education were curricula described. / Education, Faculty of / Educational and Counselling Psychology, and Special Education (ECPS), Department of / Graduate

Since vonNeumann and Morgenstern made their contributions, the expected utility criterion (EUC) has been the most accepted criterion in decision theory. Following their axiomatic approach justifying EUC, several other studies have been made suggesting the same criterion but under slightly different axiomatic systems. However, critics have found several simple decision problems (called paradoxes) which seem to contradict the conclusions of EUC; that is, the paradoxes contradict one or more of the axioms made to support EUC. The criticisms are based on empirical studies made in regard to the paradoxes. It is not always obvious, however, which axiom(s) is not accepted, since each approach to EUC gives a set of sufficient rather than necessary assumptions for EUC to hold. In Part I of the thesis a set of axioms which are necessary for EUC to hold is specified. Each of these axioms contains a basic assumption of a decision maker's behaviour. Therefore by considering the paradoxes in terms of these axioms, a better understanding is obtained with regard to which properties of EUC seem to be contradicted by the paradoxes. The conclusion of this study shows that most people contradict EUC because it does not differentiate between a "known" risk and an "unknown" risk. In Knight's terminology, there is a distinction between decision making under risk and uncertainty. Most empirical studies show that these differences are of such substantial proportions that there is a questionable justification for using the expected utility criterion for decision making under uncertainty. Although many alternatives to EUC for decision making under uncertainty exist, there are very few criteria for decision problems which fall between risk and uncertainty, that is, partial risk problems. Those existing are of an ad hoc nature. As a normative theory the EUC is far superior to any of these criteria in spite of its lack of distinction between risk and uncertainty. In the second part of the thesis an alternative normative criterion is suggested for decision making under partial risk and uncertainty. As an extension of EUC, this criterion distinguishes between risk and uncertainty. This theory expands on Ellsberg's suggestion that "ambiguity" influences one's preference among a set of alternatives. In this extension a more precise definition of "ambiguity" is needed and one is suggested here as a relation on the inner and outer measure of an event. The extension of EUC is then obtained by considering a more general set function, termed P-measure, which would depend on a set's ambiguity rather than a probability measure on the sets of rewards. It is concluded by an axiomatic development that the P-measure must be a non-negative mono-tonic set function which is not necessarily additive. It is also shown that the standard paradoxes related to paradoxes based on "known" versus "unknown" probabilities may be explained by this method and would therefore suggest an alternative to EUC for decision making under partial risk and uncertainty. / Business, Sauder School of / Unknown

An outline of the essential steps needed in ground water exploration is given. Since drilling for ground water involves a lot of uncertainty, the main concepts of Bayesian decision theory are briefly reviewed. Three models for analyzing ground water decision problems are developed with an emphasis on the well-owner's utility or desirability to actually venture to invest on a water-drilling project. Finally, use of the decision models is Illustrated by applications to a) Ryder Lake District (in British Columbia) - an area where water supply is a problem, with the only source being from underground; and to b) Inches Creek study area where approximately 4500 gallons per minute of ground water is needed for salmon enhancement facilities. / Applied Science, Faculty of / Civil Engineering, Department of / Unknown

Groupthink is a theory concerning decision making developed by Janis (1972) on a case study basis. He uses the theory to explain several international fiascoes such as the Bay of Pigs invasion of Cuba. Highly cohesive, isolated groups operating in stressful circumstances, under highly assertive leaders may support the leader's position in the attempt to maintain group consensus. Experimental research reviewed by the present author is reinterpreted as not supporting the theory. Criticisms concerning the original development of the theory and the possibility of obtaining disconfirming evidence are outlined. The present experiment obtained for subjects 192 staff members from government and corporate organizations. Leadership style, cohesiveness and stress were manipulated to simulate the groupthink conditions. The four-person groups attempted to develop solutions to two current social problems: (1) Canadian immigration, and (2) capital punishment. The sessions were taperecorded and subjects were given post-experimental questionnaires. The questionnaires provided information for manipulation checks and the attempt to observe specific symptoms of groupthink. The audio-tapes were rated by two independent observers for the quality of the decision making discussions. The proposed solutions (in transcript form) were rated for their quality by experts from Immigration and law. Groupthink theory was not supported by the analyses at the various levels. The independent variable manipulations were moderately successful. The results indicated that leadership style played the dominant role in affecting both the group atmosphere and the quality of the decision making. These findings are interpreted as being consistent with earlier research on groupthink theory. It was also found that the time limitations employed in the study influenced the task oriented dimensions of the group processes It was suggested that the role of leadership may be more crucial to group-think theory than is the role of group cohesiveness. However, before reaching a decision on the validity of the groupthink theory based upon the current laboratory research, it is recommended that groupthink be tested in a fashion more appropriate to the level of analysis of the theory. / Arts, Faculty of / Psychology, Department of / Graduate

Collectivity, (a non-bureaucratic, non-hierarchical participatory-democratic organizational form) has been developed as an alternative to bureaucracy in some Western industrial societies. Such an organizational form, although existing independently of the feminist movement, is one important tool used by that movement to accomplish its goals. Collectivity has a particularly close relationship with what I have called integrative feminism, which focuses on a synthesis of feminine and masculine polarities both in society and within individuals, on a re-definition and sharing of power, and on an emphasis on the feminine sphere in order to redress the present imbalance between the masculine and the feminine in Western society. Collectivity, with its emphasis on democratization and feminization of the work process, shares many of the goals of integrative feminism. The purpose of the thesis, then, is to demonstrate the masculine nature of traditional bureaucracy and the feminine nature of collectivity, and thus the relationship between integrative feminism and collectivity. The point of view taken in this thesis is that the sexual polarization that exists throughout Western industrial society is not a natural outcome of the biological differences between the sexes, but is socially determined and therefore changeable by social means. The thesis argues that this polarization, manifested in one-sided personality development for both sexes and the division of social life into an over-valued masculine (productive) sphere and an under-valued feminine (maintenance) sphere, which emphasize different functions, characteristics and values, is destructive to human and social growth. It also argues that sexual polarization is a significant factor in the crisis the world is now facing, which involves the domination of the powerless by the powerful, domestic and international conflict, and, in the West, too-rapid growth and over-consumption. While certain limitations restrict the general application of collectivity as a universal organizational form (for example, social demands for productivity and disparity between the ideology of collectivity and the dominant ideology), it may be that elements of collectivity can be effectively combined with elements of bureaucracy in a variety of contexts. The data on which the argument is based includes the literature of feminism, organizations, and social movements; previous research done on the Vancouver Women's Health Collective; and personal experience in social movement activity. / Arts, Faculty of / Sociology, Department of / Graduate