Under de senaste decennierna har företag, nationer och ekonomier blivit alltmerkunskapsorienterade. Samtidigt som världsglobaliseringen av ekonomier för multinationellaföretag innebär att innehavet av internt upparbetade immateriella tillgångar ökar och får alltstörre betydelse. Globaliseringen har föranlett till en expansiv tillväxt av börsmarknader samtökat antal korsnoterade multinationella företag. Investeringar i internt upparbetadeimmateriella tillgångar är kapital- och resurskrävande och notering på främmande marknaderses som ett lämpligt alternativ för att finansiera dessa tillgångar. De amerikanskabörsmarknaderna har länge varit attraktiva för utländska korsnoterade företag vid inhämtandeav kapital samt var tidigare förenliga med kraftiga regleringar avseende redovisning ochrapportering. I samband med att IASB blev den ledande normgivaren inom EU valde SEC atteliminera justeringsrekvisitet i Form 20-F för företag verksamma på de amerikanskabörsmarknaderna. Europeiska korsnoterade företag undgår att rapportera enligt US. GAAPförutsatt att de upprättar de konsoliderade finansiella rapporterna enligt IFRS. Borttagandet avjusteringsrekvisitet i Form 20-F sågs som en effekt av IASB:s och FASB:s konvergensprojekt.Åsikter har lyfts om att borttagandet skedde för tidigt då skillnader mellan normgivarna ärväsentliga, specifikt inom området internt upparbetade immateriella tillgångar.Syftet med studien är att redogöra för hur de europeiska korsnoterade företagen på deamerikanska börsmarknaderna NYSE och NASDAQ redovisar och rapporterar interntupparbetade immateriella tillgångar, i förhållande till börsvärde samt bransch- ochnationstillhörighet. Årsrapporteringen ska även ske till SEC med Form 20-F. Dessutom syftarstudien till att urskilja om skillnader i redovisningen och rapporteringen påverkarjämförbarheten mellan företag. Studien omfattar 40 årsrapporter från företag med säte inomEuropa. Ansatsen i studien liknar ett hermeneutiskt tillvägagångssätt där årsrapporternastuderas genom en multipel fallstudie med komparativa inslag, för att ge en djupare förståelseför redovisningen och rapporteringen av internt upparbetade immateriella tillgångar.Studien visar att användandet av IFRS ser olika ut utifrån nations- och branschtillhörighet,gemensamt är att investeringar ses som värdeadderande. Likväl att företagens börsvärdepåverkar benägenheten för upptagandet av en internt upparbetad immateriell tillgång.Företagens branschtillhörighet antyder sig ha en inverkan på benägenheten vid appliceringenav IAS 38 p. 57, vilket indikerar att enhetlighet för företag inom och mellan branscher är enunik företeelse. Ett negativt samband förekommer mellan osäkerhet och tidsåtgång iinvesteringsprocessen, där effekten blir att utgifter hänförliga till interna projekt kostnadsförsi resultatrapporten. Sannolikheten för erhållandet av framtida ekonomiska fördelar är högrevid egenupparbetade tillgångar som är avsedda för internt bruk, det motsatta gäller för externtbruk.Benägenheten att uppta tillgången blir således omgivningens informella påtryckningar, vilkavarierar beroende på branschtillhörighet. Av studien framgår att bedömningen ochuppskattningen av de framtida ekonomiska fördelarna är problematiskt att genomföra. Företaginom sjukvårdsbranschen har signifikanta problem med sådan bedömning, vilket innebär attde missgynnas då IFRS inte kan tillämpas fullt ut. Lämnandet av frivilliga och obligatoriskaupplysningar enligt IFRS varierar mellan branscherna. Jämförbarheten kan ifrågasättas dåredovisningen och rapporteringen av internt upparbetade immateriella tillgångar i storutsträckning sker samblandat med övriga immateriella tillgångar.I studien framtogs en undersökningsmodell för analys av datamaterialet. Modellen är till föratt analysera nationstillhörighetens inverkan på redovisningen och rapporteringen. Studien visar att nationstillhörighet fortfarande har en inverkan samtidigt som resultatet även indikeraratt skillnaderna håller på att suddas ut. / During the last decade companies, nations and economies are increasingly becoming moreknowledge oriented. Meanwhile the world globalization of economies means, to multinationalcompanies, that the holding of internally generated intangible assets is increasing and is ofincreasing importance. The globalization has led to an expansive growth of the stock marketsand has increased the number of cross-listed multinational companies. Investments ininternally generated intangible assets are capital as well as resource intensive and listing onforeign markets is seen as a suitable alternative to finance these assets. The US stock marketshave long been attractive to foreign cross-listed companies in obtaining capital, and wereconsistent with heavy regulations on accounting and reporting. IASB became the leadingstandard setter in the EU and therefore SEC chose to eliminate the conversion of necessaryprerequisite in Form 20-F for the companies operating in the US stock markets. Europeancross-listed companies avoid reporting under US. GAAP as long as they establish theconsolidated financial statements according to IFRS. The removal of Form 20-F was seen asan effect of the IASB and FASB convergence project. Opinions have been raised that theremoval was premature because the difference between the standard setters are essential,particularly in the area of internally generated intangible assets.The purpose of this study is to describe how the European cross-listed companies on the USstock markets, the NYSE and NASDAQ, account and report internally generated intangibleassets relative to market capitalization, industry and nationality. The annual report should alsohave been established with the Form 20-F. Another reason with this study is to identifydifferences in the accounting and reporting, which recognize the effects on comparabilitybetween companies. Our study is based on 40 annual reports of companies based in Europe.The methodology we’ve chosen for this study is similar to a hermeneutic approach and theannual reports are considered using a multiple case study with comparative elements. The aimis to provide a deeper understanding of the accounting and reporting of internally generatedintangible assets.This study shows the use of IFRS varies based on nationality and industry affiliation, howeverthe companies view investment as value added. And, furthermore, how the stock value affectsthe enable and the propensity for an internally generated intangible asset. Companies industryaffiliation suggests to have an impact on the propensity for the application of IAS 38, p. 57,indicating that the uniformity of the company within and between sectors is a uniquephenomenon. A negative correlation exists between uncertainty and the period of time in theinvestment process, where the effect is that the expenses attributable to internal projects areexpensed in the financial statements. The probability of obtaining future economic benefitsare higher for internally generated intangible assets which are intended for internal use, the opposite applies to external use. Informal pressure from the surrounding, which variesaccording to industry affiliation, has effected the possibility to enable the propensity. Thestudy shows that the valuation and the estimate of the future economic benefits are difficult.Companies in the healthcare industry have significant problems with such a valuation, whichmeans that they are disadvantaged as IFRS cannot be fully applied. Publishing of voluntaryand mandatory information under IFRS varies between sectors. The comparability isquestionable when the accounting and reporting of internally generated intangible assets aremerged with other intangible assets.In this study a study model was made for analyzing the data. The model is to analyze thenationality impact on the financial statements and reporting. The study shows that nationalitystill have an impact, while the results also indicate that the differences constantly are beingerased.This thesis is written in Swedish.

Thesis (MScConsEcol (Conservation Ecology and Entomology))--Stellenbosch University, 2008. / The great pressures on freshwaters require their conservationists and managers to develop methods to rapidly and accurately assess their condition. Dragonflies are excellent indicators of habitat integrity and are effective organisms for this purpose. However, assessment must be done at the correct spatial scale. My aim here is to optimize the spatial resolution at which species are mapped, using three different concepts and methods in freshwater invertebrate distribution mapping, with special emphasis on IUCN Red Listing. The first is the extent of occurrence (EOO) concept, using the minimum convex polygon, and the second, the area of occupancy (AOO) concept, using IUCN and quaternary catchments. The third approach uses a river layer to compare the suitability of grids as opposed to catchments in mapping. In this study I found that area estimation based on minimum convex polygons should not be encouraged for aquatic organisms. This study also suggests that the IUCN concept of area of occupancy (AOO) should be redefined simply as occurrence, referring to known point-locality presences only and, if future data allow, to known absences. The IUCN extent of occurrence (EOO), for aquatic species, should be defined as ‘the sum of the smallest hydrological units identified of presently known, inferred or projected occurrences of a taxon, excluding cases of vagrancy, that are used to estimate the threat to a taxon’. A single hydrological unit is also the conservation or management unit. Currently, that unit is the quaternary catchment. Dragonflies have excellent potential as indicators of habitat integrity. For this purpose, my aim was to develop the Dragonfly Biotic Index (DBI) for South Africa and compare the DBI to another index, the Average Taxonomic Distinctness Index (AvTD), which was believed to have potential in assessments. The DBI and AvTD are correlated, which suggests that they could be used on a complementary basis to prioritize sites. The DBI is a low-cost, easy-to-use method and is already used for measuring habitat recovery. It has great potential for environmental assessment and monitoring freshwater biodiversity, especially as a complement to freshwater quality assessments that use macroinvertebrate scores. I thus recommend its integration into freshwater management and conservation schemes.

2010年台灣經濟成長率創新高，然貧富差距卻是台灣面臨最大問題之一，為避免大眾不良觀感，行政院乃針對高價服務、商品或交易，研議特種銷售稅，即通稱之「奢侈稅」，並於2011年通過與施行「特種貨物及勞務稅條例」。各國採行特種銷售稅種類繁多，課徵目的、稅率各有不同。究竟我國課徵奢侈稅制度與他國制度有何不同? 課徵奢侈稅效果為何?此為本研究主要動機。 本研究針對上述問題，採文獻分析與深度訪談法，進行深入的分析與探討。經實證分析發現：（1）主要國家課徵奢侈稅，課徵項目與目的各異。（2）解決不動產飆漲問題，多管齊下多重效果。（3）透過交易稅抑制投機，短空長多。（4）國際間相互依存，政府政策相互影響。（5）資訊透明化是決定市場機制能否發揮功效之關鍵之一。（6）不動產市場存在三種價格，阻礙不動產市場發展，更違反社會正義。（7）我國房價高漲主因財產稅稅負偏低。 / Although economic growth in Taiwan hit an all-time high in 2010, the gap between the rich and the poor has become one of Taiwan’s most serious issues. The Executive Yuan, in an effort to avoid negative public perceptions, held deliberations on a special sales tax for high-priced services, goods and trade, also commonly known as a “luxury tax”. The “Specifically Selected Goods and Services Tax Act” was sent to the Legislative Yuan for review 2011. Countries around the world have implemented many kinds of special sales tax. Such taxes differ in regard to their intended purpose and imposed rate. Exactly how does Taiwan’s imposed luxury tax differ from those of other countries? What has been the result of imposing the luxury tax in Taiwan? Finding out the answers to these two questions is the primary objective of this paper. This study conducted literature analysis and in-depth analys. Through the empirical analysis we found that: (1) The items and reasons for taxing should be considered separately. (2) In addressing the issue of soaring real estate prices, multi-pronged approaches bring multiple results. (3) Transaction taxes to control speculation result in short-term pain, but long-term gain. (4) Because of the interdependent nature of nations, the government policies of a given nation influence other nations. (5) information transparency is a key factor in deciding whether or not market mechanisms can be effectively leveraged. (6) the existence of three different prices in the real estate market is a barrier to the development of the market and, more importantly, violates the principles of social justice. (7) the main reason behind the rocketing price of housing in Taiwan is the low property tax burden.

This thesis consists of four self-contained essays on the various topics in finance.  The first essay, The Information Content of The Systematic Risk Structure of Corporate Yields for Future Real Activity: An Exploratory Empirical Investigation, constructs a proxy for the systematic component of the risk structure of corporate yields (or systematic risk structure), and tests how well it predicts real economic activity in the United States. It finds that the systematic risk structure predicts the growth rate of industrial production 3 to 18 months into the future even when other leading indicators are controlled for, outperforming other models. A regime-switching estimation also shows that the systematic risk structure is very successful in identifying and capturing different growth regimes of industrial production.  The second essay, How Much Leverage is Too Much, or Does Corporate Risk Determine the Severity of a Recession? investigates whether financial conditions of the U.S. corporate sector  can explain the probability and severity of recessions. It proposes a measure of corporate vulnerability, the Corporate Vulnerability Index (CVI) constructed as the default probability for the entire corporate sector. It finds that the CVI is a significant predictor of the probability of a recession 4 to 6 quarters ahead, even controlling for other leading indicators, and that an increase in the CVI is also associated with a rise in the probability of a more severe and lengthy recession 3 to 6 quarters ahead.  The third essay, Asian Flu or Wall Street Virus? Tech and Non-Tech Spillovers in the United States and Asia (with Jorge A. Chan-Lau), using TGARCH models, finds that U.S. stock markets have been the major source of price and volatility spillovers to stock markets in the Asia-Pacific region during three different periods: the pre-LTCM crisis period, the “tech bubble” period, and the “stock market correction” period. Hong Kong SAR, Japan, and Singapore were sources of spillovers within the region and affected the United States during the latter period. There is also evidence of structural breaks in the stock price and volatility dynamics induced during the “tech bubble” period.  The fourth essay, Coping with Financial Spillovers from the United States: The Effect of U. S. Corporate Scandals on Canadian Stock Prices, investigates the effect of U.S. corporate scandals on stock prices of Canadian firms interlisted  in the United States. It finds that firms interlisted during the pre-Enron period enjoyed increases in post-listing equilibrium prices, while firms interlisted during the post-Enron period experienced declines in post-listing equilibrium prices, relative to a model-based benchmark. Analyzing the entire universe of Canadian firms, it finds that interlisted firms, regardless of their listing time, were perceived as increasingly risky by Canadian investors after the Enron’s bankruptcy. / Diss. Stockholm : Handelshögskolan, 2003

The disclosure of headline earnings is one of the JSE Limited (JSE)’s listing requirements. All listed entities are required to comply with this disclosure requirement. Guidance in the form of The Circular on headline earnings is issued by the South African Institute of Chartered Accountants (SAICA), and is updated every time when there are changes to the International Financial Reporting Standards (IFRS). The Circular adopts a rules-based approach and specifies what is included and excluded in the calculation of headline earnings. The rules consist of general rules, which apply to all entities other than those industry groups with special provisions such as the life insurance entities. This study questions whether a rules-based headline earnings approach or a principles-based approach is more appropriate for the calculation of headline earnings of listed property entities on the JSE, for economic decision-making purposes. The research method consisted of questionnaires that were sent out to stakeholders. The responses from the CFOs and investment analysts show that principles-based headline earnings guidance is preferred over rules-based headline earnings guidance. / Business Management / M. Phil. (Accounting Sciences)

美國作為醫藥技術的領導者，為了確保其利益，並維持其領導地位，不斷在各種貿易談判場合，向世界各國施加壓力，要求提供醫藥品更強力的智慧財產保護。台灣當然也不例外，在加入跨太平洋戰略經濟夥伴關係協議 (Trans-Pacific Partnership Agreement, TPP)、簽訂臺美貿易暨投資架構協定 (Trade and Investment Framework Agreement, TIFA) 的壓力下，我國政府從2014年開始積極推動專利連結，雖然獲得美國商會肯定，但卻在國內業界卻引起十分強力的反彈。 專利連結，本質上只是核准前專利爭端解決程序 (Pre-Approval Patent Resolution Process) 的其中一個類型而已。核准前專利爭端解決程序，就是在特定產品上市核准的准駁中，把專利侵權問題作為准駁的考量。國際上類似的制度主要出現在人用藥品、動物藥品中，通常是在允許引據他人安全性、有效性資料的藥品中 (類新藥、學名藥)。 我國目前對類似制度的了解並不深，尤其缺乏對制度原生國－美國的全面性研究。本研究選擇以發展最早的藥品專利連結作為研究標的，並全面、深入分析其中每個機制的目的、立法/修法歷史 (含行政法規)、法院判決，探求其爭議的發展過程。在這個基礎上，本研究就引進的必要性、各種立法手段的選擇與優劣，提出「修正版柔性專利連結」，主要特徵在排除了自動停止核准期、重定核准日條款，使藥品審查和專利爭端大致維持獨立，並符合TPP的要求。希望本研究能夠幫助台灣建立一套明確、合理，且符合我國國情的核准前專利爭端解決程序。 / As the phamaceutical industry’s market leader, the United States continues to call for strengthening patent protection for pharmaceutical products during every trade negotiation, to preserve its national profit and leadership. Taiwan, being highly interested in joining “Trans-Pacific Partnership Agreement” (TPP) and signing “Trade and Investment Framework Agreement” (TIFA) with the United States, Taiwan's government is actively promoting the “patent linkage” since 2014. Althougn the effort done by Taiwan's government is extremely welcomed by American Chamber of Commerce, the domestic industry, which is mainly organized with generic drug manufactors, has expressed their opposition resolutely. Patent linkage, as a kind of “pre-approval patent resolution process”, considers the possibility of patent infringement as a factor when issuing market approval. Such process are normally found in those countries that are trade partners of the United States, and espetially during the approval prosses of human-use drug products, animal drug products, which permits persons to rely on evidence or information concerning the safety and efficacy of a product that was previously approved. Our current knowledge of pre-approval patent resolution process is limited, especially on how it was oranginally created in the United States. This research will focus on the purpose, enactment, amendment, court decisions, development, and issues of patent linkage, the first-of-its-kind which is established in 1984. On this basis, the reseach will then look back to what Taiwan has faced now, and provides recommendations on whether there is necessity of introdution, how to adjust the prosses, and how to enforce it, without serious abuse. This research propose “revised soft patent linkage”, which excludes automatic stay and re-date remedy, generally keeps the independence between drug approval and patent infringement, and at the same time meets TPP requirement. The research hopes to help Taiwan establishing its own pre-approval patent resolution, fair, clear and meet the need of domestic and public the industry.

Abstracts in English, Afrikaans and Zulu / The advancement and development of the financial sector is fundamental for building an efficient economic system that enhances foreign and domestic investments. The aim of this study was to compare the relationship between the price performance of initial public offerings and macroeconomic indicators in the South African and the Nigerian economy. With the increase of IPO listing on both stock exchanges, it is of paramount importance that an analysis and examination of IPO performance and its contribution to the economy is conducted. Using the 91 and 19 initial public offerings that were listed on the Johannesburg Stock Exchange and the Nigerian Stock Exchange respectively during the years 2005 to 2015, price performance was measured by using the market-adjusted abnormal returns and the wealth relative model. The linear ordinary least squares regression model was used to measure the relationship between initial public offering performance and macroeconomic indicators. Based on the mean market adjusted returns, initial public offerings listed between 2005 and 2015 were under-priced. The regression model established that the first day, week and month price changes in Nigeria were 0.19, 0.48 and 0.77 times higher respectively than to South Africa. The regression analysis found that inflation and interest rates were positively correlated with price changes at the end of the first month of trade, whereas gross domestic product growth was not statistically significant. Therefore, to evade financial loss, investment decision making processes should consider factors such as geographic location, interest rates, inflation and the industry prior to making the decision. / Die bevordering en ontwikkeling van die finansiële sektor is fundamenteel vir die ontwikkeling van ʼn doeltreffende ekonomiese stelsel wat buitelandse en binnelandse investering aanmoedig. Die doel van hierdie studie was om die verhouding tussen die prysprestasie van aanvanklike openbare aanbiedinge en makro-ekonomiese aanwysers in die Suid-Afrikaanse en Nigeriese ekonomie te vergelyk. Met die toename in AOA-notering op albei aandelebeurse, is dit uiters belangrik dat ’n ontleding van en ondersoek na AOA-prestasie en sy bydrae tot die ekonomie uitgevoer word. Deur gebruikmaking van die 91 en 19 aanvanklike openbare aanbiedinge wat onderskeidelik op die Johannesburgse Effektebeurs en die Nigeriese Effektebeurs gedurende die tydperk 2005 tot 2015 genoteer is, is prysprestasie gemeet deur gebruikmaking van die markaangepaste abnormale opbrengste en die rykdomrelatiewe model. Die lineêre gewone kleinste kwadrate-regressiemodel is gebruik om die verwantskap tussen die prestasie van aanvanklike openbare aanbod en makro-ekonomiese aanwysers te meet. Op grond van die gemiddelde markaangepaste opbrengste was aanvanklike openbare aanbiedinge wat tussen 2005 en 2015 genoteer is, onderprys. Die regressiemodel het vasgestel dat die eerste dag-, week- en maandprysveranderinge in Nigerië onderskeidelik 0.19, 0.48 en 0.77 keer hoër as in Suid-Afrika was. Die regressieontleding het bevind dat inflasie en rentekoerse ’n positiewe korrelasie gehad het met prysveranderinge aan die einde van die eerste handelsmaand, terwyl bruto binnelandse produk se groei nie statisties beduidend was nie. Derhalwe, om finansiële verlies te ontduik, behoort investeringbesluitnemingsprosesse faktore soos geografiese ligging, rentekoerse, inflasie en die bedryf in aanmerking te neem voordat besluite geneem word. / Ukuqhubekela phambili kanye nentuthuko yomkhakha (sector) yezezimali kubalulekile ekwakheni inqubo yezomnotho esebenza kahle neqhubekela phambili ukutshalwa kwezimali zangaphandle kanye nezangaphakathi ezweni. Inhloso yalolu cwaningo bekuwukuqhathanisa ubuhlobo phakathi kokusebenza kwentengo yama-initial public offerings kanye nezinkomba zama-macroeconomic kumnotho weNingizimu Afrika kanye nowase-Nigeria. Ngokwenyuka kwe-IPO listing kuwo womabili ama-stock exchange, kubaluleke kakhulu ukuthi kwenziwe uhlaziyo nohlolo lokusebenza kwe-IPO kanye nomthelela wakho kumnotho kumele kwenziwe. Ngokusebenzisa ama-initial public offerings ka 91 no 19 kwi-Johannesburg Stock Exchange kanye nakwi-Nigerian Stock Exchange ngokuhambisana phakathi kweminyaka ka 2005 kanye no 2015, ukusebenza kwamanani entengo kwakalwa ngokusebenzisa ama-market-adjusted abnormal returns kanye ne-wealth relative model. Imodeli ye-linear ordinary least squares regression model kwasetshenziswa ukukala ubuhlobo phakathi kwama-initial public offering performance kanye nezinkomba ze-macroeconomic. Ngokulandela i-mean market-adjusted returns, ama-initial public offerings okwafakelwa kuhla phakathi kweminyaka ka 2005 kanye no 2015 kwakufakelwe ngentengo ephansi. I-regression model yathola ukuthi ngosuku lokuqala, ngeviki, kanye nenyanga, ukushintsha kwamanani entengo eNigeria, kwakungu 0.19, 0.48 kanye ne 0.77 ngezihlandla eziphezulu kuneNingizimu Afrika. Uhlaziyo lwe-regression analysis lwathola ukuthi i-infleshini kanye namazinga enzalo achaphazeleka ngendlela enhle ngokuhambisana noshintsho lwentengo ekupheleni kwenyanga yokuqala yokuhwebelana, lapho khona ukukhula kwe-gross domestic project kwakungakhulile kakhulu ngokwezibalo. Ngakho-ke, ukugwema ulahlekelo kwezezimali, izinqubo zokuthatha izinqumo ngotshalo-mali kumele kubonelele izinto ezifana nendawo okuyi-geographical location, amazinga enzalo, i-infleshini kanye nemboni ngaphambi kokuthatha isinqumo. / Finance, Risk Management and Banking / M. Com. (Business Management)

Emotion research is an important research topic, thus making the measurement of emotion in the workplace crucial. In attempting to study, understand and measure the role of emotions in the human condition, various researchers have identified different theoretical models to manage the information they have gathered and the observations they have made. In order to study or scientifically investigate any human behaviour, it is essential that such behaviour can be measured, if not quantitatively, then at least qualitatively. However, what one finds with regard to emotion research and measurement are two–dimensional models. The existing affect has been described with a choice of two dimensions and structures, i.e. circumplex, positive and negative affect, tense and energetic arousal, and eight combinations of pleasantness and activation. These two dimensions and structures measure a person’s experiences and, thereafter, report them. The question is if these two–dimensional emotion models are sufficient to cover the broad and often complex dynamics of emotions. The start of multiple–emotion dimension models were reported by researchers, who identified a three–dimensional structure in the emotion domain that is suggestive of the Evaluation–Potency– Activation (EPA) dimensions in the connotative or affective meaning of words. However, in recent studies the sufficiency of two–dimension models to comprehensively investigate emotions was questioned. The three–dimensional emotion model was replicated in cross–cultural similarity sorting studies by other researchers. The similarity sorting studies also indicate the importance of studying emotions in specific cultural contexts. Studying emotion in different cultures is especially relevant in a country such as South Africa that has a variety of cultures and eleven official languages. Researchers followed an approach that studied the meaning of emotion in different cultural groups in the context of 144 emotion features using a componential emotion theory approach. Researchers argue in the groundbreaking research that was published in Psychological Science that emotion meaning has more than only two dimensions. The approach postulated by researchers was tested in a student population of three language groups, namely Dutch–, Englishand French–speaking students. According to researchers this is an empirical and theoretical method to study the meaning of emotions across cultures. However, apart from studying the meaning of emotions in specific cultural groups, research also attempts to determine the meaning of emotion in the natural contexts in which they occur. The relevant natural contexts for the field of Industrial Psychology are the work contexts. It is therefore also important to investigate the categories of emotion episodes in the work environment. The general goal of this study was therefore a) to investigate the emotion lexicon in the white Afrikaans–speaking working adult language group, b) to determine the cognitive emotion structure of this cultural group, c) to investigate the meaning of emotion as comprehensively as possible (multidimensional models of the meaning of emotion), and d) to determine the meaning and content of emotion episodes in the workplace. Research Article 1 The research was subsequently presented in two independent phases. Firstly, a free listing of emotion terms was compiled, and secondly the emotion terms were prototypically rated by Afrikaans–speaking people in South Africa. Both of these were then used as measuring instruments. A survey was designed to explore the research objectives utilising availability samples in two studies. The participants in the free–listing (N=70) and in the prototypicality (N=70) study consisted of native Afrikaans–speaking employees. The sample consisted of participants from the white ethnic group speaking Afrikaans within the Eastern Cape, Gauteng, Free State, Mpumalanga, North–West and KZN provinces and use was made of an availability sample. After conducting the research, the emotion terms with the highest frequency, as identified during the first study, the free listing task, were to be happy (gelukkig wees), be sad (hartseer wees), love (liefde), anger (kwaad) and hateful (haatlik). The emotion terms with the lowest scores as identified during the free listing were uncomfortable (ongemaklik), painful (seer), be hurt (seergemaak wees), sympathetic (simpatiek) and shout/yell (skreeu). Correspondingly, the five (5) prototypical terms with the highest scores in Afrikaans were nice (lekker), fed–up/had enough (gatvol/“genoeg gehad”), loveable (liefdevol), anger (kwaad) and to be scared (om bang te wees). The five (5) least prototypical terms from the list generated in the free listing task were: unstable (onvas), bashfulness (skugterheid), captivation (geboeidheid), envy (naywer) and delight (opgetoënheid). From the information obtained in this research it was revealed that the emotion terms nice (lekker), fed up/had enough (gatvol/“genoeg gehad”) and loveable (liefdevol) are at this stage unique to the white Afrikaans language group. These terms had not been reported in any previously conducted prototypical studies. The results of this study contribute to a cross–cultural understanding of the emotion concepts within the Afrikaans–speaking language groups in South Africa. Research Article 2 A survey design was used to achieve the research objectives utilising availability samples in a series of one study. The participants of the Similarity study (N=131) consisted of native Afrikaans–speaking employees. The sample consisted of participants from the white ethnicity group speaking Afrikaans within the Eastern Cape, Gauteng, Free State, Mpumalanga, North– West, KZN and Northern Cape provinces and use was made of an availability sample. Results of Multidimensional Scaling revealed a three–dimensional cognitive emotion structure. The first dimension was the evaluation–pleasantness dimension. This dimension evaluates the pleasantness versus the unpleasantness of an emotion. This dimension is characterised by intrinsic appraisals of pleasantness and goal conduciveness and action tendencies of approach versus avoidance. The second dimension that emerged was a power–control dimension. This dimension is characterised by appraisals of control, how powerful or weak a person feels when a particular emotion is experienced. This includes feelings of dominance or submission, the impulse to act or withdraw and changes in speech and parasymphatic symptoms. The third dimension which emerged was an activation–arousal dimension. According to other researchers this arousal dimension is characterised by sympathetic arousal, e.g. rapid heartbeat and readiness for action. This study produced a cognitive emotion structure in a white Afrikaans–speaking working adult population in South Africa. To add value to the field of Industrial Psychology, the threedimension structure (evaluation–pleasantness, power–control and activation–arousal dimension) that was found, is very important and valuable when studying the meaning of emotion and can consequently be used as a reference for other emotion research constructs. If it is accurate as stated in literature, there are three and not only two emotion dimension structures, and researchers are missing out on a bigger picture for not drawing on the experience of emotion sufficiently. Research Article 3 A survey design and an availability sample (N=120) in the Eastern Cape, Free State and Gauteng provinces in South Africa was utilised for this study. The Meaning Grid was translated and backtranslated and adapted for use in Afrikaans. The Cronbach's alpha coefficients were obtained for the emotion terms. According to the results of the Meaning Grid instrument, the following emotion terms were the highest: disgust (afkeur) 0,95; pleasure (plesier) 0,94; stress (stres) 0,92; happiness (blydskap) 0,91; joy (vreugde) 0,91; fear (bang) 0,91; anger (angstig) 0,91 and hate (haat) 0,90. The emotion terms that scored the lowest with the Meaning Grid instrument were compassion (medelye) 0,79; pride (trots) 0,79 and contempt (minagting) 0,74. Out of the 24 emotion terms of the Meaning Grid instrument, 8 terms were above 0,90 and 13 were between 0,80 and 0,89. Only 3 terms were between 0,74 and 0,79 [compassion (medelye), pride (trots) and contempt (minagting)]. A three–factor solution was found which represented four emotion dimensions (evaluation, arousal/unpredictability and power) that were universal to the emotion structures found in European samples. Factor scores of the 24 Meaning Grid emotions indicate a three–factor solution that explained 62,2 % of the total variance. The first factor was labelled evaluation and explained 43,0% of the variance, the second factor was labelled arousal/unpredictability as it was a combination of arousal and unpredictability and explained 11,0% of the variance, and the third factor was labelled power and explained 8,2% of the variance. This study followed an approach that investigated the meaning structure of emotion in the sample group in the context of 144 emotion features using a componential emotion theory approach. Different researchers argued that emotion meaning has more than only two dimensions. A three–dimensional emotion structure was found that was universal to the emotion structures of three language groups in a European sample. Therefore, the meaning of emotions for this sample group is far more complex than the two–dimensional emotion models that are found in literature. According to the componential emotion theory approach, the 144 emotion features are very important building blocks for Industrial Psychology when studying the meaning of emotion. Research Article 4 A survey design was used in this research study. The Episode Meaning Grid was administered and participants reported on the two intense emotion experiences at work (in total 358 episodes). Employees rated their emotion experiences on features based on the componential emotion theory and also described the emotion events in their own words. The participants in the emotion episodes (N=179) study consisted of native white Afrikaans–speaking working adults. The sample consisted of participants from the white ethnicity group speaking Afrikaans within the Eastern Cape, Free State and North–West provinces and use was made of an availability sample. The results indicated a three–dimensional structure (evaluation–pleasantness, activation–arousal and power–control dimension) was identified within a white Afrikaans–speaking working adult language group. The first dimension was an evaluation–pleasantness dimension. The second dimension was an activation–arousal dimension. The third dimension was a power–control dimension. Regarding the reporting of emotion episodes one hundred and ninety seven respondents reported 84 satisfying emotion episodes and 267 less satisfying emotion episodes that took place at work. Nine different categories of episodes for satisfying emotions experienced were mentioned. It consists of behaviour of work colleagues, acts of boss/superior/management, goal achievement, receiving recognition, workplace policy, task recognition, personal incidents, emotion involvement and subordinate behaviour. The three highest categories of satisfying emotions episodes were “Goal Achievement” (N=31), “Receiving Recognition” (N=20) and “Personal Incidents” (N=10). Goal achievement describes situations where job related targets or goals were met, and receiving recognition refers to positive feedback from managers, supervisors and work colleagues on meeting targets. Nineteen different categories of episodes for less satisfying emotion episodes were mentioned. It consists of behaviour of work colleagues, acts of boss/superior/management, lack of goal achievement, lack of receiving recognition, workplace policy, task requirement, personal incidents, emotional involvement, subordinate behaviour, workload, work mistakes, customer behaviour, external environment, lack of control, physical well–being, involvement in disciplinary action, workplace strikes, wellness of colleagues and unfairness in the workplace. In the categories of less satisfying emotions episodes, the three highest were “Behaviour of Work Colleagues” (N=58), “Acts of Boss/Superior/Management” (N=47) and “Task Requirement” (N=33). The first two categories are appraised less satisfying behaviour towards oneself or others by work colleagues, managers, supervisors and customers. In terms of the categories of satisfying and less satisfying emotions episodes, less satisfying emotion episodes outnumbered satisfying emotions episodes by three to one. By making use of a multi–componential emotion model, the results confirm that the four factors of pleasantness, power, arousal, and unpredictability, in that order of importance, are essential to satisfactorily determine the emotion experience and meaning of emotion terms. A threedimensional emotion structure (evaluation, arousal and power) was found after determining the meaning of emotion in the natural contexts in which they occur. The answer to the question if these two–dimensional emotion models, as stated in literature, are sufficient to cover the broad and often complex dynamics of emotion, is certainly no. Recommendations for the organisation and future research were made. / Thesis (Ph.D. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2012.

Emotion research is an important research topic, thus making the measurement of emotion in the workplace crucial. In attempting to study, understand and measure the role of emotions in the human condition, various researchers have identified different theoretical models to manage the information they have gathered and the observations they have made. In order to study or scientifically investigate any human behaviour, it is essential that such behaviour can be measured, if not quantitatively, then at least qualitatively. However, what one finds with regard to emotion research and measurement are two–dimensional models. The existing affect has been described with a choice of two dimensions and structures, i.e. circumplex, positive and negative affect, tense and energetic arousal, and eight combinations of pleasantness and activation. These two dimensions and structures measure a person’s experiences and, thereafter, report them. The question is if these two–dimensional emotion models are sufficient to cover the broad and often complex dynamics of emotions. The start of multiple–emotion dimension models were reported by researchers, who identified a three–dimensional structure in the emotion domain that is suggestive of the Evaluation–Potency– Activation (EPA) dimensions in the connotative or affective meaning of words. However, in recent studies the sufficiency of two–dimension models to comprehensively investigate emotions was questioned. The three–dimensional emotion model was replicated in cross–cultural similarity sorting studies by other researchers. The similarity sorting studies also indicate the importance of studying emotions in specific cultural contexts. Studying emotion in different cultures is especially relevant in a country such as South Africa that has a variety of cultures and eleven official languages. Researchers followed an approach that studied the meaning of emotion in different cultural groups in the context of 144 emotion features using a componential emotion theory approach. Researchers argue in the groundbreaking research that was published in Psychological Science that emotion meaning has more than only two dimensions. The approach postulated by researchers was tested in a student population of three language groups, namely Dutch–, Englishand French–speaking students. According to researchers this is an empirical and theoretical method to study the meaning of emotions across cultures. However, apart from studying the meaning of emotions in specific cultural groups, research also attempts to determine the meaning of emotion in the natural contexts in which they occur. The relevant natural contexts for the field of Industrial Psychology are the work contexts. It is therefore also important to investigate the categories of emotion episodes in the work environment. The general goal of this study was therefore a) to investigate the emotion lexicon in the white Afrikaans–speaking working adult language group, b) to determine the cognitive emotion structure of this cultural group, c) to investigate the meaning of emotion as comprehensively as possible (multidimensional models of the meaning of emotion), and d) to determine the meaning and content of emotion episodes in the workplace. Research Article 1 The research was subsequently presented in two independent phases. Firstly, a free listing of emotion terms was compiled, and secondly the emotion terms were prototypically rated by Afrikaans–speaking people in South Africa. Both of these were then used as measuring instruments. A survey was designed to explore the research objectives utilising availability samples in two studies. The participants in the free–listing (N=70) and in the prototypicality (N=70) study consisted of native Afrikaans–speaking employees. The sample consisted of participants from the white ethnic group speaking Afrikaans within the Eastern Cape, Gauteng, Free State, Mpumalanga, North–West and KZN provinces and use was made of an availability sample. After conducting the research, the emotion terms with the highest frequency, as identified during the first study, the free listing task, were to be happy (gelukkig wees), be sad (hartseer wees), love (liefde), anger (kwaad) and hateful (haatlik). The emotion terms with the lowest scores as identified during the free listing were uncomfortable (ongemaklik), painful (seer), be hurt (seergemaak wees), sympathetic (simpatiek) and shout/yell (skreeu). Correspondingly, the five (5) prototypical terms with the highest scores in Afrikaans were nice (lekker), fed–up/had enough (gatvol/“genoeg gehad”), loveable (liefdevol), anger (kwaad) and to be scared (om bang te wees). The five (5) least prototypical terms from the list generated in the free listing task were: unstable (onvas), bashfulness (skugterheid), captivation (geboeidheid), envy (naywer) and delight (opgetoënheid). From the information obtained in this research it was revealed that the emotion terms nice (lekker), fed up/had enough (gatvol/“genoeg gehad”) and loveable (liefdevol) are at this stage unique to the white Afrikaans language group. These terms had not been reported in any previously conducted prototypical studies. The results of this study contribute to a cross–cultural understanding of the emotion concepts within the Afrikaans–speaking language groups in South Africa. Research Article 2 A survey design was used to achieve the research objectives utilising availability samples in a series of one study. The participants of the Similarity study (N=131) consisted of native Afrikaans–speaking employees. The sample consisted of participants from the white ethnicity group speaking Afrikaans within the Eastern Cape, Gauteng, Free State, Mpumalanga, North– West, KZN and Northern Cape provinces and use was made of an availability sample. Results of Multidimensional Scaling revealed a three–dimensional cognitive emotion structure. The first dimension was the evaluation–pleasantness dimension. This dimension evaluates the pleasantness versus the unpleasantness of an emotion. This dimension is characterised by intrinsic appraisals of pleasantness and goal conduciveness and action tendencies of approach versus avoidance. The second dimension that emerged was a power–control dimension. This dimension is characterised by appraisals of control, how powerful or weak a person feels when a particular emotion is experienced. This includes feelings of dominance or submission, the impulse to act or withdraw and changes in speech and parasymphatic symptoms. The third dimension which emerged was an activation–arousal dimension. According to other researchers this arousal dimension is characterised by sympathetic arousal, e.g. rapid heartbeat and readiness for action. This study produced a cognitive emotion structure in a white Afrikaans–speaking working adult population in South Africa. To add value to the field of Industrial Psychology, the threedimension structure (evaluation–pleasantness, power–control and activation–arousal dimension) that was found, is very important and valuable when studying the meaning of emotion and can consequently be used as a reference for other emotion research constructs. If it is accurate as stated in literature, there are three and not only two emotion dimension structures, and researchers are missing out on a bigger picture for not drawing on the experience of emotion sufficiently. Research Article 3 A survey design and an availability sample (N=120) in the Eastern Cape, Free State and Gauteng provinces in South Africa was utilised for this study. The Meaning Grid was translated and backtranslated and adapted for use in Afrikaans. The Cronbach's alpha coefficients were obtained for the emotion terms. According to the results of the Meaning Grid instrument, the following emotion terms were the highest: disgust (afkeur) 0,95; pleasure (plesier) 0,94; stress (stres) 0,92; happiness (blydskap) 0,91; joy (vreugde) 0,91; fear (bang) 0,91; anger (angstig) 0,91 and hate (haat) 0,90. The emotion terms that scored the lowest with the Meaning Grid instrument were compassion (medelye) 0,79; pride (trots) 0,79 and contempt (minagting) 0,74. Out of the 24 emotion terms of the Meaning Grid instrument, 8 terms were above 0,90 and 13 were between 0,80 and 0,89. Only 3 terms were between 0,74 and 0,79 [compassion (medelye), pride (trots) and contempt (minagting)]. A three–factor solution was found which represented four emotion dimensions (evaluation, arousal/unpredictability and power) that were universal to the emotion structures found in European samples. Factor scores of the 24 Meaning Grid emotions indicate a three–factor solution that explained 62,2 % of the total variance. The first factor was labelled evaluation and explained 43,0% of the variance, the second factor was labelled arousal/unpredictability as it was a combination of arousal and unpredictability and explained 11,0% of the variance, and the third factor was labelled power and explained 8,2% of the variance. This study followed an approach that investigated the meaning structure of emotion in the sample group in the context of 144 emotion features using a componential emotion theory approach. Different researchers argued that emotion meaning has more than only two dimensions. A three–dimensional emotion structure was found that was universal to the emotion structures of three language groups in a European sample. Therefore, the meaning of emotions for this sample group is far more complex than the two–dimensional emotion models that are found in literature. According to the componential emotion theory approach, the 144 emotion features are very important building blocks for Industrial Psychology when studying the meaning of emotion. Research Article 4 A survey design was used in this research study. The Episode Meaning Grid was administered and participants reported on the two intense emotion experiences at work (in total 358 episodes). Employees rated their emotion experiences on features based on the componential emotion theory and also described the emotion events in their own words. The participants in the emotion episodes (N=179) study consisted of native white Afrikaans–speaking working adults. The sample consisted of participants from the white ethnicity group speaking Afrikaans within the Eastern Cape, Free State and North–West provinces and use was made of an availability sample. The results indicated a three–dimensional structure (evaluation–pleasantness, activation–arousal and power–control dimension) was identified within a white Afrikaans–speaking working adult language group. The first dimension was an evaluation–pleasantness dimension. The second dimension was an activation–arousal dimension. The third dimension was a power–control dimension. Regarding the reporting of emotion episodes one hundred and ninety seven respondents reported 84 satisfying emotion episodes and 267 less satisfying emotion episodes that took place at work. Nine different categories of episodes for satisfying emotions experienced were mentioned. It consists of behaviour of work colleagues, acts of boss/superior/management, goal achievement, receiving recognition, workplace policy, task recognition, personal incidents, emotion involvement and subordinate behaviour. The three highest categories of satisfying emotions episodes were “Goal Achievement” (N=31), “Receiving Recognition” (N=20) and “Personal Incidents” (N=10). Goal achievement describes situations where job related targets or goals were met, and receiving recognition refers to positive feedback from managers, supervisors and work colleagues on meeting targets. Nineteen different categories of episodes for less satisfying emotion episodes were mentioned. It consists of behaviour of work colleagues, acts of boss/superior/management, lack of goal achievement, lack of receiving recognition, workplace policy, task requirement, personal incidents, emotional involvement, subordinate behaviour, workload, work mistakes, customer behaviour, external environment, lack of control, physical well–being, involvement in disciplinary action, workplace strikes, wellness of colleagues and unfairness in the workplace. In the categories of less satisfying emotions episodes, the three highest were “Behaviour of Work Colleagues” (N=58), “Acts of Boss/Superior/Management” (N=47) and “Task Requirement” (N=33). The first two categories are appraised less satisfying behaviour towards oneself or others by work colleagues, managers, supervisors and customers. In terms of the categories of satisfying and less satisfying emotions episodes, less satisfying emotion episodes outnumbered satisfying emotions episodes by three to one. By making use of a multi–componential emotion model, the results confirm that the four factors of pleasantness, power, arousal, and unpredictability, in that order of importance, are essential to satisfactorily determine the emotion experience and meaning of emotion terms. A threedimensional emotion structure (evaluation, arousal and power) was found after determining the meaning of emotion in the natural contexts in which they occur. The answer to the question if these two–dimensional emotion models, as stated in literature, are sufficient to cover the broad and often complex dynamics of emotion, is certainly no. Recommendations for the organisation and future research were made. / Thesis (Ph.D. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2012.

Architectural and technological project of building the housing Terraces Havlickova contains technical report on construction technology project,coordination situation, building relationships with the wider transport routes, time and financial plan of the building object, study the implementation of major technological stages of a residential building,Project construction site, design of the main building machines,schedule of the main building construction object SO-01,plan for securing material resources for the construction of residential house,technological regulation for the implementation of excavations and roofs,inspection and test plan for the implementation of the excavations and roofs. The other award was prepared itemized budget apartment house SO-01, calculation of construction according to THU, health and safety plan and Listing of security risks and security measures on site