The forensic assessment of young children is a difficult and often daunting task for professionals working in the field of child sexual abuse. A forensic assessment with pre-school children requires that the professional have knowledge of various aspects of the children themselves and the disclosure of abuse, and remain as neutral and objective as possible while conducting the assessment. Literature indicates that the knowledge of the child’s social, behavioural and developmental level is essential in order to conduct a developmental sensitive forensic interview. Although the term “pre-forensic screening” is relatively new in the field of forensics, Hewitt (1999) and Carnes (2006) refer to “pre-screening” and “developmental, behavioural and social assessment”, respectively. The study examined the usefulness of the General Child Assessment Model as a pre-forensic screening technique specifically for children aged 3-5 years. The researcher adopted a qualitative approach to explore the usefulness of the General Child Assessment Model as a pre-forensic screening instrument with professionals working in the clinical as well as forensic field. Seven semi-structured interviews were conducted with professionals trained in the general child assessment model. The interviews focused on the professionals’ use of the model in general, the value they attached to the model, its usefulness as a pre-forensic screening instrument with children aged 3-5 years, strengths and limitations of the model as a pre-forensic screening instrument, and practical recommendations for using the model in the forensic context. The data from the semi-structured interviews was analysed and divided into themes and subthemes, which were further described and linked with relevant literature .It became clear that the use of this assessment model had value in the therapeutic as well as forensic context. The model was described as an important and valuable part of the forensic process as it provides a holistic view of the child in context. The strengths and limitations of the model as a pre-forensic screening instrument were also explored and the participants made practical recommendations to optimise the use of the model as a pre-forensic screening instrument. In addition, a case study was used to evaluate the model as a pre-forensic screening instrument. / Thesis (MSW (Forensic Practice))--North-West University, Potchefstroom Campus, 2013.

Alkoholmisbruik is tans n sosiale kwessie in Suid–Afrika, asook in die res van die wêreld. Die kind in sy middelkinderjare lewensfase se belewenis van sy alkoholmisbruik–gesin kom in verskillende ontwikkelingsterreine na vore, in sy daaglikse interaksie met sy gesin asook in sy wyer skakeling . Alhoewel hy homself gedurende hierdie fase in n losmakingsproses om onafhanklikheid bevind, bly sy gesin steeds vir hom n bron van sekuriteit, hulp en ondersteuning. Vir die navorsingsmetodologie is die proses in tabelformaat weergegee met behulp van n onderverdeling in vier fases. Tydens die eerste fase, die aanvanklike beplanning en probleem–formulering, het hoofsaaklik drie aspekte aandag geniet, naamlik die navorsingsonderwerp, probleem–formulering en die doel met die nodige doelwitte. Die doel van die kwalitatiewe studie wat vanuit die probleem–formulering voortgespruit het, was om plattelandse kinders in die middelkinderjare se belewenis van alkoholmisbruik in hul gesinne waarvan hul deel vorm, te beskryf. Tydens die formele beplanning in die tweede fase is die inligting deur middel van triangulering ingesamel en is op die navorsingsbenadering en –strategieë gefokus. Vanuit verskillende bronne is inligting verken om die plattelandse kind in die middelkinderjare lewensfase wat deel vorm van die alkoholmisbruik–gesin se belewenisse, te beskryf. n Literatuurstudie het die samestelling en uiteensetting moontlik gemaak vir n profielstudie vanuit n paradigmatiese perspektief van die kind. In die derde fase is aandag gegee aan die empiriese ondersoek waartydens triangulering praktykgerig voortgesit is met behulp van sinsvoltooing met vyf kinderrespondente, voltooiing van n selfontwerpte vraelys wat opgevolg is met semi–gestruktureerde onderhoude met vyf ouers en vyf onderwysers. Gedurende die vierde fase het die interpretering en integrering van die bevindinge gerealiseer. Die gevolgtrekkings waartoe gekom is, is veral geleë in die leemte op nasionale vlak en op die platteland ten opsigte van spesifiek die kind se belewenis van sy alkoholmisbruik–gesin asook sy omgewing. Dit het ook duidelik geword dat daar aandag gegee moet word aan alkoholmisbruik as verskynsel en die alkoholmisbruikte–huweliksverhouding en dat onkunde bestaan ten opsigte van ouerskap en die belewenis van die kind as betrokkene by sy alkoholmisbruik–gesin. Om hierdie redes word aanbeveel dat daar gefokus moet word op die kind se proses, maar ook dat ouers, onderwysers en maatskaplike werkers wat deel vorm van die ondersteuningsnetwerk vir hierdie kinders, die nodige kennis en insig deur middel van opleidingsprogramme behoort te ontvang. / Thesis (M.A. (Psychology))--North-West University, Potchefstroom Campus, 2012.

Alkoholmisbruik is tans n sosiale kwessie in Suid–Afrika, asook in die res van die wêreld. Die kind in sy middelkinderjare lewensfase se belewenis van sy alkoholmisbruik–gesin kom in verskillende ontwikkelingsterreine na vore, in sy daaglikse interaksie met sy gesin asook in sy wyer skakeling . Alhoewel hy homself gedurende hierdie fase in n losmakingsproses om onafhanklikheid bevind, bly sy gesin steeds vir hom n bron van sekuriteit, hulp en ondersteuning. Vir die navorsingsmetodologie is die proses in tabelformaat weergegee met behulp van n onderverdeling in vier fases. Tydens die eerste fase, die aanvanklike beplanning en probleem–formulering, het hoofsaaklik drie aspekte aandag geniet, naamlik die navorsingsonderwerp, probleem–formulering en die doel met die nodige doelwitte. Die doel van die kwalitatiewe studie wat vanuit die probleem–formulering voortgespruit het, was om plattelandse kinders in die middelkinderjare se belewenis van alkoholmisbruik in hul gesinne waarvan hul deel vorm, te beskryf. Tydens die formele beplanning in die tweede fase is die inligting deur middel van triangulering ingesamel en is op die navorsingsbenadering en –strategieë gefokus. Vanuit verskillende bronne is inligting verken om die plattelandse kind in die middelkinderjare lewensfase wat deel vorm van die alkoholmisbruik–gesin se belewenisse, te beskryf. n Literatuurstudie het die samestelling en uiteensetting moontlik gemaak vir n profielstudie vanuit n paradigmatiese perspektief van die kind. In die derde fase is aandag gegee aan die empiriese ondersoek waartydens triangulering praktykgerig voortgesit is met behulp van sinsvoltooing met vyf kinderrespondente, voltooiing van n selfontwerpte vraelys wat opgevolg is met semi–gestruktureerde onderhoude met vyf ouers en vyf onderwysers. Gedurende die vierde fase het die interpretering en integrering van die bevindinge gerealiseer. Die gevolgtrekkings waartoe gekom is, is veral geleë in die leemte op nasionale vlak en op die platteland ten opsigte van spesifiek die kind se belewenis van sy alkoholmisbruik–gesin asook sy omgewing. Dit het ook duidelik geword dat daar aandag gegee moet word aan alkoholmisbruik as verskynsel en die alkoholmisbruikte–huweliksverhouding en dat onkunde bestaan ten opsigte van ouerskap en die belewenis van die kind as betrokkene by sy alkoholmisbruik–gesin. Om hierdie redes word aanbeveel dat daar gefokus moet word op die kind se proses, maar ook dat ouers, onderwysers en maatskaplike werkers wat deel vorm van die ondersteuningsnetwerk vir hierdie kinders, die nodige kennis en insig deur middel van opleidingsprogramme behoort te ontvang. / Thesis (M.A. (Psychology))--North-West University, Potchefstroom Campus, 2012.

Text in Afrikaans / Die uitsluitlike doel van die studie was om die navorsingsprobleem, naamlik om vas te stel op watter wyse die leierskapstyl van opleidingsbestuurders die werksbevrediging van opleidingskonsultante beïnvloed wat volwassene-onderwys binne ʼn bepaalde bankgroep in Suid-Afrika verskaf, aan te spreek. Die navorser het bepaalde leierskapstyle (naamlik die demokratiese-, outokratiese- en laissez-faire leierskapstyle) en werksbevredigingskomponente geselekteer (naamlik ondersteuning, verhoudings en bemagtiging) ten einde dié ondersoek te doen. ʼn Vraelys is ontwerp wat as kwantitatiewe navorsingsinstrument gebruik is om navorsingsdata elektronies te versamel oor respondente se biografiese besonderhede, hulle bestuurder se leierskapstyl en respondente se persepsies van hul eie werksbevrediging. Een-en-negentig (91) uit eenhonderd sewe-en-dertig (137) respondente het die vraelys per e-pos voltooi, wat ʼn responskoers van 66.42% verteenwoordig. Uit die navorsingsresultate en -analise het dit geblyk dat leierskapstyl wél die persepsies van respondente oor elk van die werksbevredigingskomponente statisties beduidend beïnvloed het. / The sole aim of this study was to address the research problem, namely to determine the way in which the leadership style of training managers influences the work satisfaction of training consultants that provide adult education within a specific bank group in South Africa. The researcher selected specific leadership styles for the purpose of thís study (namely the democratic, outocratic and laissez-faire leadership styles) and work satisfaction components (namely support, relationships and empowerment) to carry out thís investigation. A questionnaire was designed which was used as quantitive research instrument to gather research data electronically about respondents’ biographical details, their manager’s leadership style and the perceptions of respondents regarding their own work satisfaction. Ninety-one (91) out of one-hundred-and-thirty-seven (137) respondents completed the questionnaire by email, which represents a response rate of 66.42%. Out of the research and analysis results it became evident that leadership style indeed influenced the perceptions of respondents over each of the work satisfaction components in a statistically significant way. / Educational Studies / M. Ed. (Volwassene-onderwys)

Text in Afrikaans / Die uitsluitlike doel van die studie was om die navorsingsprobleem, naamlik om vas te stel op watter wyse die leierskapstyl van opleidingsbestuurders die werksbevrediging van opleidingskonsultante beïnvloed wat volwassene-onderwys binne ʼn bepaalde bankgroep in Suid-Afrika verskaf, aan te spreek. Die navorser het bepaalde leierskapstyle (naamlik die demokratiese-, outokratiese- en laissez-faire leierskapstyle) en werksbevredigingskomponente geselekteer (naamlik ondersteuning, verhoudings en bemagtiging) ten einde dié ondersoek te doen. ʼn Vraelys is ontwerp wat as kwantitatiewe navorsingsinstrument gebruik is om navorsingsdata elektronies te versamel oor respondente se biografiese besonderhede, hulle bestuurder se leierskapstyl en respondente se persepsies van hul eie werksbevrediging. Een-en-negentig (91) uit eenhonderd sewe-en-dertig (137) respondente het die vraelys per e-pos voltooi, wat ʼn responskoers van 66.42% verteenwoordig. Uit die navorsingsresultate en -analise het dit geblyk dat leierskapstyl wél die persepsies van respondente oor elk van die werksbevredigingskomponente statisties beduidend beïnvloed het. / The sole aim of this study was to address the research problem, namely to determine the way in which the leadership style of training managers influences the work satisfaction of training consultants that provide adult education within a specific bank group in South Africa. The researcher selected specific leadership styles for the purpose of thís study (namely the democratic, outocratic and laissez-faire leadership styles) and work satisfaction components (namely support, relationships and empowerment) to carry out thís investigation. A questionnaire was designed which was used as quantitive research instrument to gather research data electronically about respondents’ biographical details, their manager’s leadership style and the perceptions of respondents regarding their own work satisfaction. Ninety-one (91) out of one-hundred-and-thirty-seven (137) respondents completed the questionnaire by email, which represents a response rate of 66.42%. Out of the research and analysis results it became evident that leadership style indeed influenced the perceptions of respondents over each of the work satisfaction components in a statistically significant way. / Educational Studies / M. Ed. (Volwassene-onderwys)

In this study a linguistic investigation of the traditional colour terms of Northern Sotho was carried out. The research comprised three separate phases. In all three phases two aspects were emphasised, namely, the nature of the concept underlying each colour term and the nature and extent to which the selection requirements of the term affected the antecedent. In the first phase, the definitions of selected colour terms, as given in three standard Northern Sotho dictionaries, were studied and compared. These dictionaries included: Pukuntšu, The New Sesotho Dictionary and the Groot Noord-Sotho Woordeboek. Special reference was made to (a) the description of colour as given in the definition, and (b) the selection requirements with regard to the antecedent. The concept “colour term” itself is problematic as the definitions of these terms encompass more than mere references to colour. When comparing the definitions of these terms in Northern Sotho dictionaries, however, little unanimity could be found regarding: (a) the the concept underlying the colour terms, and (b) the selection requirements of these terms in respect of the antecedent. In phase two, six mother-tongue speakers of Northern Sotho were interviewed. The descriptions of the colour terms provided by these respondents were then analysed in the same manner as that of the dictionaries. The informants were all professional people with notable linguistic ability and knowledge of livestock. An Electronic Data Base (compiled by the Department of African Languages, University of Pretoria) was consulted in the third phase of study. The objective of this phase was to collect data on the frequency of use of these colour terms and in light of this to make deductions on their selection requirements. Finally, a synthesis was made of the information collected during the three phases. As indicated above, this is a practical study falling within the ambit of the science of language-usage. At most it can be claimed that the conceptualisation of colour and the manner in which it is reflected in language, has a psycho-linguistic basis. As a result of the nature of the study, it could not always be carried out within a strict theoretical framework. / Dissertation (M A (African Languages))--University of Pretoria, 2005. / African Languages / unrestricted

This study lays a foundation for the empirical mapping of the material production of Afrikaans fiction from 1990 to 2005. The primary research question, namely, how to map Afrikaans fiction production during this period, has been answered through both descriptive-qualitative and statistical-quantitative empirical research. In the first, contextual descriptive component, qualitative research is used to describe the context within which Afrikaans fiction production takes place. The impact of transformation shifts on the production and producer landscapes are mapped through a description of the publishing system. Within this system, book production is regarded as an institution that has inter-systemic relationships with other sub-systems, including institutional contexts (such as media, cultural, literary, educational and library sub-systems), as well as broader societal contexts (such as political, economic and technological contexts). Transformation shifts in the producer landscape (including the establishment, conglomeration, mergers, take-overs and closures of publishing houses) are described through profiling the relevant producers (including publishing houses and other kinds of producers) who contribute to this landscape. In the second, statistical empirical component, quantitative research is used to sketch the contours of Afrikaans fiction production through the construction of production and producer profiles. On a theoretical level, the study follows a sociological and institutional approach to empirical literary studies. This study has been positioned within the developing field of book and publishing studies, specifically within the parameters of the epistemology of production statistics. Itamar Even-Zohar’s poly-system theory and Pierre Bourdieu’s theory of the field of cultural production form the theoretical framework. Several methodological instruments were developed for the purpose of this study, including a new model of the publishing system, a database of production statistics (the Production Database of Afrikaans Fiction – PDAF), and two typologies of kinds of producers and fiction publications according to which both producer and production categories can be distinguished. The publishing system, the PDAF and the two typologies have been proven useful instruments for the mapping of book production. These instruments will contribute to the fields of book and publishing studies through their application to research on other production categories. The PDAF is a useful resource for measuring the growth and diversity of Afrikaans fiction production. The study concludes that Afrikaans fiction production between 1990 and 2005 was incisively influenced by transformation shifts. Publishing in this field became more challenging in that Afrikaans fiction production had to wean itself from the artificial institutional privilege and substantial state support it had enjoyed and was forced to become economically independent. By 2005, there were far fewer significant producers of Afrikaans fiction in the producer landscape than in 1990. In some production categories, fiction production has shrunk, while, in others, it has grown. Overall, the production profile of Afrikaans fiction has greatly diversified, with Afrikaans fiction appearing in a wide variety of production categories. Afrikaans fiction remains the most diverse and best-developed indigenous tradition of fiction production. The challenge for future case studies is to investigate the relationships between production patterns and specific transformation shifts in the publishing system in terms of specific production categories. / Thesis (PhD)--University of Pretoria, 2008. / Information Science / unrestricted

Managing discipline in the developing world where corporal punishment has been abolished in schools in line with the human rights agendas, has led to teachers battling with implementing alternative peaceful discipline measures. Namibia is no exception. Data gathered from six purposively selected secondary schools served as the case of this research were textually analysed using open coding. Data used in this inquiry were gathered through qualitative open-ended questionnaire and semi-structured individual interviews from 24 participant teachers at the six secondary schools. In order to view learner discipline in a holistic way, the intention of this inquiry was to explore how teachers experience the management of learner discipline; the factors contributing to learner discipline; the challenges faced by teachers in managing learner discipline; the Namibian government policy in managing learner discipline; and strategies adopted by the teachers in managing learner-learner behaviour in Namibian secondary schools in the region of the Hardap of Namibia. Most of the existing body of knowledge on the phenomenon of learner discipline was confirmed by this study. The inquiry further analysed, presented and discussed the findings in light of the literature review and theories and models that guided the study. The results of this inquiry highlighted that the problem of the Namibian education system is compounded by lack of learner discipline among both learners and teachers. During this inquiry, it was revealed that there is a rampant breakdown of discipline among secondary school learners in the Auob Circuit of the Region of Hardap of Namibia. It was also revealed that participant teachers are trying their best to maintain learner discipline by involving other educational stakeholders. The conclusions were consistent with the main results from the semi-structured individual interviews as well as those from the qualitative open-ended questionnaire resulting in different recommendations being directed at the Education, Arts and Culture Ministry, secondary schools, teachers, parents and learners. It was found that school rules and classroom rules serve as a guideline for teachers and learners when maintaining learner behaviour in schools. Most schools have introduced a demerit system where learners are allocated different points for different offences that they commit, like if they come late for school, come to school without a doctor’s certificate after being absent, if they are disrupting the classes or walking around the school aimlessly. Teamwork among teachers is really lacking when it comes to learner behaviour management in schools. Undisciplined learners take chances as they know that even if they misbehave, nothing will happen to them. The management of learner discipline at some schools has become a very difficult task since most of the learners are troublesome. Learners are affected by the circumstances at home to schools which lead to many problems at schools. Lack of parental involvement is a challenge that teachers face in maintaining learner discipline in schools. Some learners misbehave because of peer pressure. Teachers are also sometimes to blame for disciplinary problems experienced in the Hardap secondary schools of Namibia, taking out their frustrations on the learners or themselves indulging in acceptable behaviour such as drunkenness or sexual molestation. Alcohol and drug abuse are a challenge which is predominant in the Hardap secondary schools, particularly in the Auob Circuit. The results of this inquiry revealed that the challenge that teachers are facing in schools is that learners are defiant, break the law and often become violent. The study recommends that workshops or in-service trainings on learner behaviour management should be conducted by the Education, Arts and Culture Ministry at least twice a year. Teachers should involve learners in drafting a set of school rules. / Die bestuur van dissipline - in die meeste ontwikkelende wêreld waar lyfstraf in skole afgeskaf is in ooreenstemming met die menseregte-agendas, waar die onderwysers sukkel met die implementering van alternatiewe maatreëls vir vreedsame dissipline, insluitend Namibië is 'n baie slegte ervaring vir die meeste onderwysers in die hoërskool. Data wat versamel is uit ses kriteria wat geselekteerde sekondêre skole was, het gedien as die geval van hierdie ondersoek, is met behulp van 'n oop kodering tekstueel ontleed. Data wat in hierdie ondersoek gebruik is, is versamel deur middel van die kwalitatiewe ope vraelys en semi-gestruktureerde individuele onderhoude van vier en twintig deelnemende onderwysers van die ses sekondêre skole. Om die leerderdissipline op 'n holistiese wyse te beskou, was die bedoeling van hierdie ondersoek om te ondersoek hoe onderwysers die korrekte bestuur van leerderdissipline ervaar, die faktor wat bydra tot leerderdissipline, die uitdagings wat onderwysers in die bestuur van leerderdissipline in die gesig staar, die Namibiese regeringsbeleid in bestuur van leerderdissipline en strategieë wat deur die onderwysers aangeneem is vir die bestuur van gedrag van leerder-leerder in Namibiese sekondêre skole in die streek Hardap van Namibië. Die grootste deel van die bestaande kennis oor die verskynsel van leerderdissipline is deur hierdie studie bevestig. Die ondersoek het die bevindings verder ontleed, aangebied en bespreek in die lig van die oorsig van literatuur en teorieë en modelle wat die studie gelei het. Die resultate van hierdie ondersoek het aan die lig gebring dat die probleem van die Namibiese onderwysstelsel vererger word deur 'n gebrek aan leerderdissipline onder leerders en onderwysers. Tydens hierdie ondersoek is aan die lig gebring dat die dissipline onder sekondêre skoolleerders in die Auob-kring in die Hardap-streek in Namibië wydverspreid is. Dit is ook aan die lig gebring dat deelnemende onderwysers hul bes probeer om leerderdissipline te handhaaf deur ander opvoedkundige belanghebbendes te betrek. Die gevolgtrekkings stem ooreen met die belangrikste resultate van die semi-struktuur individuele onderhoude, sowel as dié uit die kwalitatiewe ope vraelys wat gemaak is met betrekking tot elk van die ses ondersoekvrae, verskillende aanbevelings gerig aan die Ministerie van Onderwys, Kuns en Kultuur., sekondêre skole, onderwysers, ouers en leerders, wat noodsaaklike bestanddele is vir verdere ondersoek en studiebeperkings, word duidelik uiteengesit.. Daar is gevind dat skoolreëls sowel as die klaskamerreëls 'n riglyn is vir beide onderwysers en leerders wanneer die leerdergedrag in skole gehandhaaf word. meerderheid skole het 'n stelsel van aflewering ingestel waar leerders verskillende punte kry vir verskillende misdrywe wat hulle begaan, soos as hulle laat kom vir die skool, sonder 'n doktersertifikaat skool toe kom, as hulle die klasse ontwrig of doelloos in die skool rondloop. spanwerk onder onderwysers ontbreek regtig as dit kom by die bestuur van leerdergedrag in skole. dat leerders wat nie gedissiplineerd is nie, kanse waag in skole omdat hulle weet dat al sou hulle hulself gedra, niks met hulle sal gebeur nie. die bestuur van leerderdissipline by sommige skole het 'n baie moeilike taak geword omdat die meeste van die leerders lastig is. leerders bring hul omstandighede tuis na skole wat baie probleme by skole veroorsaak deur mekaar en selfs onderwysers te beledig en te bestry. sommige leerders gedra hulself verkeerd in skole as gevolg van die invloed wat hulle van hul maats kry, en gevolglik vind sommige leerders hulself besig om iets te doen wat daar nie van hulle verwag is om te doen nie. sommige onderwysers is die skuld vir sommige dissiplinêre probleme van sommige leerders wat ondervind word in die Hardap-hoërskole in Namibië. Die uitkomste het ook aan die lig gebring dat baie onderwysers gefrustreerd is weens die werklas en ander sosiale probleme, omdat hulle uiteindelik hul frustrasies op hul leerders loslaat. Weereens dui die resultate daarop dat sommige onderwysers hulself toespits op drank- en dwelmmisbruik, hulle dronk skool toe kom en hul leerders misbruik gebruik. 'n gebrek aan ouerbetrokkenheid is 'n uitdaging wat onderwysers ondervind om leerderdissipline in skole te handhaaf. swak gedissiplineerde leerders is 'n bedreiging vir die vrede en veiligheid van die leerinstellings. drank- en dwelmmisbruik is 'n uitdaging wat veral in die Hardap-hoërskole, veral in die Auob-kring, oorheersend is. Die resultate van hierdie ondersoek het aan die lig gebring dat die uitdaging waarvoor onderwysers in skole te staan kom, is dat leerders alkohol en dwelmmiddels misbruik en dagga op die skoolterrein rook nadat hulle so arrogant geword het dat hulle gewelddadig geraak het. Die studie beveel aan dat minstens twee keer per jaar werkswinkels of indiensopleidings oor die bestuur van leerdergedrag deur die Ministerie van Onderwys, Kuns en Kultuur aangebied word. Onderwysers moet leerders betrek by die opstel van 'n stel skoolreëls. / Educational Management and Leadership / Ph. D. (Education Management)

Abstract in English, Afrikaans and Zulu / In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. This study contributes to the body of knowledge in that it explores transfer pricing as a tax avoidance tool, a concept that is at its nascent stage in academic taxation literature. Furthermore, it addresses a methodological gap by employing a qualitative inquiry in an area that is predominated by quantitative research. Indepth interviews and document review were used to gather data, and deductive content analysis was employed with the aid of ATLAS.ti 8™. This study confirms previous findings that tax consultants play a significant role in the compliance decisions of Multinational Enterprises (MNEs) through the examination of the exploitative strategies practiced by these MNEs. The comparison of the OECD and UN transfer pricing guidelines in search for the applicability of international guidelines to Zimbabwe’s specific needs helped uncover the contemporary dilemmas in global standards versus domestic standards. This study responds to the knowledge gap regarding the transfer pricing phenomenon in Zimbabwe through the lenses of an under-explored three-layered rationality concept; legal, implementation and exploitative rationality. The argument maintained in this study is that this rationality trichotomy is a useful lens to understand transfer pricing as a tax avoidance tool, and that international standards are not universal and so each country’s unique situation should be addressed at a domestic level. / Zimbabwe het in 2016 bepaalde oordragprysingswetgewing ingestel om onregmatige belastingstrategieë deur belastingbetalers te voorkom. Hierdie studie het ’n kwalitatief-interpretatiewe ondersoek gebruik om die toereikendheid van die nuwe oordragprysingsregime te assesseer. Die studie lewer ’n bydrae tot die kennismateriaal omdat dit oordragprysing as ’n belastingvermydingsinstrument ondersoek, ’n konsep wat in sy kinderskoene in akademiese belastingliteratuur staan. Dit verken ook ’n metodologiese gaping deur ’n kwalitatiewe ondersoek te gebruik op ’n gebied wat deur kwantitatiewe navorsing oorheers word. Omvattende onderhoude en dokumentbeoordelings is gebruik om data in te samel en deduktiewe inhoudsontleding is met behulp van ATLAS.ti 8™ gedoen. Hierdie studie bevestig vorige bevindinge dat belastingkonsultante ’n baie belangrike rol speel by die nakomingsbesluite van multinasionale ondernemings (MNO’s), gebaseer op die ondersoek van die uitbuitende strategieë wat deur hierdie MNO’s beoefen word. ’n Vergelyking van die Organisasie vir Ekonomiese Samewerking en Ontwikkeling (OESO) en die Verenigde Nasies (VN) se oordragprysingsriglyne om die toepaslikheid van internasionale riglyne ten opsigte van Zimbabwe se bepaalde behoeftes te bepaal, het gehelp om die eietydse dilemmas van globale standaarde versus huishoudelike standaarde bloot te lê. Hierdie studie stem ooreen met die kennisgaping rakende die oordragprysingsverskynsel in Zimbabwe deur deur die lens van ’n onderontgindedrielaag-rasionaliteitskonsep, naamlik wetlike, implementerings- en uitbuitende rasionaliteit, te kyk. Die studie voer aan dat hierdie rasionaliteitsdrieledigheid ’n nuttige manier is om oordragprysing as ’n belastingvermydingsinstrumente te verstaan, dat internasionale standaarde nie universeel is nie en dat elke land se unieke situasie derhalwe op ’n huishoudelike vlak aangespreek moet word. / Ngonyaka we-2016, izwe laseZimbabwe lithula imithetho ebhekene ngqo nokwedluliselwa kwezezimali zentengiselwano ukuvimbela ukusetshenziswa ngendlela esakuhlukumeza amasu ezentela ngabakhokhintela. Lolu cwaningo lusetshenziselwa uphenyo olukhombisa ukuhumusha okuphathelene nobungaki bento ukuze luhlolisise ukudluliselwa kwesikhathi sokuphatha esisha ekudlulisweni kokubekwa kwamanani emali. Ucwaningo lunomethelela olwazini olufanele ngokuthi lihlola ukubekwa kwamanani njengethuluzi eligwema ukukhokhwa kwentela, njengomqondo osesesigabeni sokuqala ukukhula ezifundweni zemibhalo yezentela. Ngaphezu kwalokho, sikhuluma ngegebe elikhombisa indlela yokwenza izinto ngokusebenzisa uphenyo olukhombisa ubungako bento endaweni egxile ocwaningweni olubheke obungako bento. Ukuthola ulwazi ngalokhu kuye kwasetshenziswa izinhlolokhono ezijulile kanye nokubuyekezwa kwemiqulu yamabhuku, kanye nokusetshenziswa kokuhlaziya okuqukethwe okuphunguliwe ngokubambisana nosizo le-ATLAS.ti 8™. Lolu cwaningo luqinisekisa okutholakale ngaphambilini okubonisa ukuthi abeluleki bezentela badlala indima ebalulekile ezinqumweni zokuthobela imithetho yezinkampani zamazwe angaphandle ngokusekelwe ekuhlolweni kokuxhashazwa kwamasu enziwa yizo izinkampani zamazwe angaphandle. Ukuqhathaniswa kwe-OECD kanye ne-UN mayelana nokudlulisela imihlahlandlela yamanani ekufuneni ukusebenza kwemihlahlandlela yeziqondiso zomhlaba wonke ngokwezidingo zaseZimbabwe kusize ekwembuleni izinkinga zesikhathi esizayo emazingeni omhlaba ngokuhambisana namazinga ezindinganiso zomhlaba jikelele ngokuhambisana namazinga asekhaya. Lesi sifundo siphendula igebe lolwazi elimayelana nokwedluliselwa kwesimo sokubekwa kwenani lemali kwezezintengiselwano eZimbabwe ngokusetshenziswa kokubhekwa komqondo onezigaba ezintathu ongaphansi kwesilanganiso sokuhlola, okungumthetho, ukwenziwa kwakhona kanye nokuxhashazwa kwemiqondo. Lolu cwaningo luphikisana nokuthi lomqondo ongunxantathu yinto ebhekwe ngamehlo abomvu futhi ebalulekile ekuqondeni ukudluliselwa kokubekwa kwesimo sezemali njengethuluzi lokugwema ukukhokhwa kwentela, okusho ukuthi amazinga omhlaba awasiyo into efanayo nokuthi izwe ngalinye linesimo salo esingafanani nelinye okwenza ukuthi isimo ngasinye sibhekwe ngokwesimo sezinga lasekhaya. / Financial Accounting / D. Phil. (Accounting Sciences)

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.