For many years, accounting discourse has been concerned with the measurement of attributes of accounting events. The concept of measurement forms one of the central pillars on which the preparation of financial statements is based. For example, financial statements can only be prepared if economic events meet the definition of an element of the financial statements and have a cost or value that can be measured with reliability. This has created the belief that accounting practices are practices of measurement. The principles of measurement require that every process of measurement be based on an appropriate theory of measurement. Given the belief in the accounting discipline that accounting practices are synonymous with practices of measurement, it is to be assumed that acceptable theories of measurement exist in the discipline. However, over the decades, researchers in this field have been unsuccessful in creating an acceptable theory of accounting measurement. This suggests that there is a gap between the accounting concept of measurement and the scientific principles of measurement. The main goals of this thesis are to determine whether the concept of measurement in accounting is in harmony with the principles of the representational theory of measurement and to develop a conceptual model of the accounting measurement problem. Representational theory establishes measurement in the social sciences. Accounting is regarded as a social science. This study applies the principles of the representational theory of measurement to determine the nature of the gap between the accounting concept of measurement and the principles of this theory. The very fact of referring to accounting as a measurement discipline implies the presence of an established and well-known theory of measurement in that discipline: a discipline cannot be referred to as a measurement discipline without the existence of such a theory. Therefore, the lack of success of researchers in creating a theory of accounting measurement suggests that accounting is not a measurement discipline and that accountants are currently unaware of this. To test this hypothesis: 1. A critical literature analysis was conducted, investigating whether the accounting concept of measurement is in harmony with the principles of the representational theory of measurement. The results of this analysis indicated that the accounting concept of measurement is not in harmony with the principles of the representational theory of measurement. 2. A questionnaire was sent to accountants, testing whether they were familiar with the principles of the representational theory of measurement and their application to the accounting discipline. The results of the survey indicated that accountants are not familiar with the principles of the representational theory of measurement or their application to the accounting discipline. The main contributions of this study lie in the fact that it reveals that current accounting practices are not in harmony with the principles of representational measurement. Accountants should be educated in the purpose of the principles of measurement in the social sciences in order to ensure their proper application during accounting measurement. / Thesis (DCom)--University of Pretoria, 2009. / Financial Management / unrestricted

Well-being and meaningfulness in life are linked to the relative value that individuals place on various life goals or aspirations. The variation in the pursuit of these goals depend mainly on personality differences. This study investigated the relations between personality traits and aspirations and their effect on subjective well-being and meaningfulness. A questionnaire with four measures targeting the respective variable of interest were used. Data were analyzed through correlation analysis and multiple regression. Results showed strongest correlation for intrinsic aspirations with openess and agreeableness, and extrinsic aspirations with agreeableness. For well-being, the strongest predictors were extraversion and neuroticism, while aspirations showed no significant effect. For meaningfulness, openness and agreeableness had positive and negative effects respectively, whereas both intrinsic and extrinsic aspirations showed positive effect. In summary, personality traits seems to be a better predictor than aspirations of the effect on well-being. The valence of an aspiration however, indicate a clearer path towards meaningfulness than the categorization of aspirations per se. The findings support theories of affect and self-determination, but future replications are needed in order to clarify more distinct patterns.

Due to the Ukrainian refugee crisis, millions of people had to leave their home country. As a neighbor of Ukraine, Hungary is highly affected by this crisis and thousands of volunteers help refugees in this difficult situation. As their role is central in emergency response, the health and wellbeing of volunteers are of high importance. The aim of this study was to examine the sense of coherence among Hungarian volunteers working with Ukrainian refugees. Sense of coherence is a core concept in Aaron Antonovsky’s salutogenic model (1979), and reflects on the psychological, social and cultural resources which help people to cope with everyday stressors. In order to explore how this theory can be applied in the context of volunteering, 6 semi-structured interviews were conducted and a deductive qualitative analysis was made with the sense of coherence theory as a framework. It resulted in three predetermined categories based on the three dimensions of sense of coherence: (1) Comprehensibility, (2) Manageability and (3) Meaningfulness. The analysis of qualitative data resulted in a total of twelve themes within the three categories (e.g. Effective communication and information flow are important to me.; Supportive team spirit and collaboration are important to me.; A strong sense of service gives me strength.; I believe helping others is its own reward.). The findings suggest that the concept of sense of coherence can be applied in the context of volunteering, revealing key aspects of comprehending, managing and making sense of volunteer work. Therefore, interventions based on this salutogenic approach would improve the mental health and well-being of volunteers through enabling them to cope with the challenges of volunteer work.

The purpose of this study was to determine whether affect influences mediate association. A second purpose of this experiment was to test whether there could be found an interaction between affect and meaningfulness in the verbal mediation scores. The subjects were all of the students registered for an Educational Psychology class at Utah State University, Spring Quarter, 1969. These students were randomly assigned to one of two groups, designated Phase I or Phase II. Phase I was designed to study the influence of affect upon mediation and the subjects in this group learned two lists of seven paired associates. Phase II was designed to examine the possible interaction of affect and meaningfulness in mediation and the subjects in this group learned two lists of eight paired associates. Phase III was added to the study to determine if there would be a correlation between mediation and association ability of all of the subjects. Affect level was determined by the magnitude of the Galvanic Skin Response readings on Stoelting Psychogalvanoscope in reaction to the mediating words of the B list. Meaningfulness level of the non-mediators was defined as the association value of Consonant-Vowel-Consonant trigrams used in the A-C lists. Mediation was defined as the number of correctly paired A-C trigrams in the multiple-choice mediation test. To test whether affect influences mediation, a comparison was made between mediation scores produced by high affect mediators and mediation scores produced by low affect mediators. The test of the interaction was made by a factorial design with two levels (high, low) of affect and four combinations of levels (high-high, high-low, low-high, and low-low) of meaningfulness. The procedure first assessed the affect level of the mediators. Then either Phase I, which tested Hypothesis 1, or Phase II, which tested Hypothesis 2, was administered to each subject. Each phase followed the chaining model (A-B, B-C, A-C) of mediation. There was no learning of the A-C list, but mediation was tested by pairing the A-C items in a multiple-choice test. Also, a test of association ability was made after presenting twelve paired associates using a similar multiple-choice test to that used to test mediation. Statistical analyses were applied to these test scores to determine the empirical support of the following hypotheses: Hypothesis 1 proposed that there would be a significant difference between the amount of recall scores mediated by high and low affect words when the meaningfulness of the non-mediators is held constant at a medium level. This hypothesis was supported by the data obtained. Hypothesis 2 predicted that there would be an interaction between levels of affect and combinations of levels of meaningfulness. This hypothesis was strongly supported by the data of this study. An additional finding was that a low, but significant correlation was obtained between mediation scores and association scores. The findings of this study showed that affect level of the mediator affects the amount of mediation produced in a chaining paradigm. There appears to be strong evidence for an affect and meaningfulness interaction in mediation data. Within this interaction, there was an indication that affect is prepotent over meaningfulness. Also, analysis of this interaction shows that the meaningfulness of the stimulus term rather than the response term seems to be critical in producing superior mediation. Finally, a low correlation seems to exist between simple or paired association and mediate association, because simple (paired) association and mediate association do not seem to be identical processes.

Tidigare forskning har visat på ett tydligt samband mellan upplevd meningsfullhet och grad av fysisk och psykisk hälsa hos individer med kroniska sjukdomar. Individer som drabbas av kronisk sjukdom likt ME/CFS behöver enligt tidigare forskning omformulera livsmål och förväntningar på tillvaron då kroniska sjukdomar ofta har en direkt påverkan på dessa. Syftet med studien var att undersöka upplevelsen av meningsfullhet hos individer med sjukdomen ME/CFS samt vilka faktorer som främjar respektive hindrar upplevelsen av meningsfullhet. 12 personer i varierande åldrar i Sverige deltog i studien där materialet samlades in genom semistrukturerade intervjuer. I resultatet framgick att respondenterna i stor utsträckning upplevde livet som meningsfullt trots sjukdomens omfattande påverkan. Sociala relationer som främjande faktor betonades medan sjukdomens symtom och funktionsnedsättning lyftes fram som mest hindrande. Resultatet från denna studie kan användas i vägledande syfte för  sjukvårdspersonal, anhöriga och de individer som drabbas av sjukdomen ME/CFS.

Pregnancy can be a very difficult time of transition for some women as they have to adapt, change and prepare for the role and responsibility that awaits them after their baby is born. This is especially challenging for first-time mothers as they experience higher levels of anxiety and uncertainty than more experienced mothers. From a fortogenic perspective, pregnancy can be viewed as a developmental opportunity for maturation and growth. With high levels of psychological well-being the new mother will be able achieve optimal functioning by being a sensitive and responsive and confident in her abilities to care for her new-born baby. There is substantial evidence to show that spirituality is strongly associated with psychological well-being, but the lived experiences of first-time mothers have not yet been explored. Therefore this study aims to explore a group of first-time mothers‟ experiences of meaningfulness during their third trimester of pregnancy by focusing on their spirituality. Qualitative research and a phenomenological design were used to gain in-depth understanding of the experiences of first-time mothers. The Mmogo-Method® and reflective journals were used as data-gathering techniques and visual and textual data were captured. The data were analysed by using thematic analysis (textual) and comparing the symbolic values (visual) with the research question. This group of first-time mothers expressed a very personal and intimate relationship with a Divine reality that they rely on and from it they derive a sense of meaningfulness. This sense of meaning stems from their belief that the Divine reality is the giver of life; they were given a responsibility to carry new life. Unconditional trust in the Divine reality makes them willing to surrender control of their lives and accept the responsibility they were given. They find meaning, which potentially has implications for higher levels of psychological well-being. The findings of this research provide the basis for developing interventions for mothers-to-be to make sense of their pregnancy by relying on their pre-existing spiritual frameworks. / MA (Research Psychology), North-West University, Potchefstroom Campus, 2014

Pregnancy can be a very difficult time of transition for some women as they have to adapt, change and prepare for the role and responsibility that awaits them after their baby is born. This is especially challenging for first-time mothers as they experience higher levels of anxiety and uncertainty than more experienced mothers. From a fortogenic perspective, pregnancy can be viewed as a developmental opportunity for maturation and growth. With high levels of psychological well-being the new mother will be able achieve optimal functioning by being a sensitive and responsive and confident in her abilities to care for her new-born baby. There is substantial evidence to show that spirituality is strongly associated with psychological well-being, but the lived experiences of first-time mothers have not yet been explored. Therefore this study aims to explore a group of first-time mothers‟ experiences of meaningfulness during their third trimester of pregnancy by focusing on their spirituality. Qualitative research and a phenomenological design were used to gain in-depth understanding of the experiences of first-time mothers. The Mmogo-Method® and reflective journals were used as data-gathering techniques and visual and textual data were captured. The data were analysed by using thematic analysis (textual) and comparing the symbolic values (visual) with the research question. This group of first-time mothers expressed a very personal and intimate relationship with a Divine reality that they rely on and from it they derive a sense of meaningfulness. This sense of meaning stems from their belief that the Divine reality is the giver of life; they were given a responsibility to carry new life. Unconditional trust in the Divine reality makes them willing to surrender control of their lives and accept the responsibility they were given. They find meaning, which potentially has implications for higher levels of psychological well-being. The findings of this research provide the basis for developing interventions for mothers-to-be to make sense of their pregnancy by relying on their pre-existing spiritual frameworks. / MA (Research Psychology), North-West University, Potchefstroom Campus, 2014

Students’ intention to stay within the higher education system is decreasing by the year, and even though more students are enrolling at universities annually, the percentage of students completing their studies is not satisfactory. The low completion rate is a concern not only in South Africa, but worldwide. Trends are identified as to why students do not complete their studies. This study seeks to focus on perceived social support, the students’ academic fit, the psychological conditions of meaningfulness and availability as well as the students’ engagement levels, and then to investigate if these constructs will influence their intention to stay. The proposed engagement model of May, Gilson, and Harter (2004) originally designed by George Kahn (1990), was used to determine whether social support and academic fit correlates positively with the psychological conditions, which may lead to engagement and increase a student’s intention to stay. A quantitative research design was used to investigate the universal challenge at hand, and it was descriptive in nature in order to gather specific information from the first-year students. A crossectional design was used. The research method consists of a literature review and an empirical study, presented in one research article. A convenience sample was used, and a total of 304 students completed the questionnaires. These questionnaires were based on the Multidimensional Scale of Perceived Social Support, the Psychological Conditions Scale, Academic Fit Scale, the Work Engagement Scale and the Intent to Leave Scale. Structural equation modelling methods were used, and implemented in AMOS to test the measurement and structural models. The fit-indices used to test if the model fit the data included the absolute fit indices such as Chi-square statistic, the Standardized Root Mean Residual (SRMR), and the Root-Means-Square Error of Approximation (RMSEA). The incremental fit indices which were used included the Tucker-Lewis Index (TLI) and the Comparative Fit Index. It was found that social support did not have an impact on the psychological conditions of meaningfulness and availability, but it had a direct and indirect (via academic fit) effect on intention to stay. This implies that the amount of support students receive has an influence on their intention to stay, and also increased their sense of belonging in their field of study. Academic fit was positively associated with the psychological conditions of meaning and availability, which means that if the student’s personality and field of study is aligned the student will feel that the course is meaningful to him, and he will invest more energy in his studies. Academic fit had direct effects on students’ intention to stay, which means that students who feel they belong in their field of study will also be more likely to stay at the educational institution. It was also found that if students experience a sense of psychological meaningfulness and availability they will be more engaged in their studies, which impact their intention to stay / MCom, Industrial Psychology, North-West University, Vaal Triangle Campus, 2012

Bakgrund: Motorneuronsjukdom (MND) är en sjukdomsgrupp där amyotrofisk lateralskleros (ALS) är den vanligaste sorten. MND/ALS har ett hastigt förlopp där muskler förtvinar och försvagas tillsammans med ett opåverkat sinne. Detta leder till behov av komplexa omvårdnadsinsatser som innefattar ett multidisciplinärt vårdteam samt palliativ vård. Syfte: Att beskriva upplevelser av att leva med en motorneuronsjukdom såsom amyotrofisk lateralskleos. Metod: En litteraturöversikt som bygger på nio vetenskapliga artiklar vilket analyserades med Fribergs femstegs- modell. Resultat: Resultatet består av två teman och fem subteman. Resultatet visar upplevelser om begränsningar i vardagen, en förändrad självbild, stöd i mänskliga relationer, existentiellt hot och att vilja leva i nuet. Slutsats: Att leva med MND/ ALS medför förutom fysiska förändringar även förändringar i hur livet värderas, synen på sociala relationer och hur utförandet av vardagliga aktiviteter sker. Dessa förändringar som personerna går igenom måste förstås för att kunna ge individuella omvårdnadsbehov. Att vara aktiv och leva i nuet kan skapa mening för MND/ALS drabbade. Sjuksköterskan bör därför skapa möjligheter till positiva känslor och ett aktivt liv för dessa personer. Sjuksköterskan kan använda sig av de resurser som personen har för att kunna skapa mening och hanterbarhet. / Background: Motor neurone disease (MND) is a group of diseases where amyotrophic lateral sclerosis is the most common (ALS). MND/ALS as a progressive disease where the muscles thrives and weakens as the mind stays intact. This leads to need for complex nursing care that include a multidisciplinary care team and palliative care. Purpose: To describe the experiences of people who live with a motor neuron disease such as Amyotrophic lateral sclerosis. Method: A literature review based on nine scientific articles that have been analyzed with the Friberg Five Step-model. Results: The result shows two themes and five sub themes. The results show experiences and feelings of limitations in everyday life, a change self-image, support in human relationships, existential threats and wanting to live in the present. Conclusion: Living with MND/ALS involves physical changes, changes in how life is valued, how to feel about social relationships and everyday activities. The changes the person goes through must be considered in the individual nursing needs. Being active and living in the present can create meaningfulness for these people. The nurse should therefore create opportunities for positive feelings and an active life for these people. The nurse can use the resources of the person in order to create mening and manageability.

Syftet var att beskriva hur personer med ADHD upplever sin vardag samt vilka strategier de använder. Metoden som valdes var en manifest innehållsanalys på skönlitterära biografier. Fyra böcker valdes ut för analys och tolkning. Resultatet utgjorde fem kategorier med tillhörande 13 underkategorier. Kategorierna var upplevelsen av att känna sig annorlunda, obalans i vardagen, svårigheter att hantera intryck och impulser, diagnosens betydelse samt strategier för att klara av vardagen. Slutsatsen av examensarbetet visade att individens upplevelse är viktig för att få en ökad förståelse kring ADHD. Ytterligare en slutsats som kan dras är att arbetsterapeuten med kunskapen kan arbeta med hälsofrämjande insatser för att förenkla vardagen för en person med ADHD. / The aim of the study was to describe how people with ADHD experience their everyday lives and what strategies they use. The chosen method was a manifest content analysis on autobiographies. Four books were selected for analysis and interpretation. The result consisted of five categories with 13 associated subcategories. The categories were the experience of feeling different, everyday imbalances, difficulty in managing impressions and impulses, the significance of diagnosis and strategies to cope with everyday life. The conclusion of the thesis work showed that the individual's experience is important for gaining an understanding of ADHD. Another conclusion that emerged from the thesis, is that the occupational therapist with their knowledge can work with health promoting efforts to simplify the daily life for people with ADHD.