This project investigates how embodied interaction and stress reduction methods can work together to reduce students’ stress at Malmö University. Furthermore, it explores how this project can contribute to the field of interaction design. Various research methods were used to gain insight into stress levels, coping mechanisms and how students relax at the university through desktop and field research. In addition, students explored different room settings and created their own “perfect” relaxation space. A low-fidelity prototype was developed using the "Wizard of Oz" method and tested with users. The results of this work show that both the concept of a relaxation space and a tangible artifact can reduce students' stress levels. Moreover, they open up possibilities for further research to develop these topics further. Keywords: Interaction design, embodied interaction, stress relief, mental health, tangible

Cette dissertation décrit le design, implémentation et évaluation de nouvelles applications en Réalité Augmentée Spatiale (RAS). Ces applications sont concentrées sur l’amélioration du dessin physique tel que les dessins au crayons ou peintures en projetant des outils numériques.Tout d’abord, nous décrivons notre système de RAS et ses possibilités. Il prend en comptes les paramètres internes et externes d’un couple caméra/projecteur pour permettre une projection précise sur des feuilles de papier. De plus, il permet la détection du toucher des feuilles et de la position de la main au dessus de celles-ci grâce à une caméra de profondeur. Par conséquent, il permet la création d’écrans tactiles interactifs sur des feuilles de papier posées sur une table.Ensuite, nous nous penchons sur la création d’art visuel, plus précisément sur les premières étapes de la création quand l’artiste créer la structure. Nous offrons la possibilité de créer et d’éditer des lignes de construction numériques (LCN) projetées sur le papier. Ces outils sont des outils de Réalité Augmentée (RA), c’est-à-dire qu’ils s’ajoutent aux outils existants: toute l’interface utilisateur est sur la table, et l’utilisateur n’utilise jamais ni une souris, ni un clavier ni un écran. En plus des simples LCN (lignes et courbes), nous proposons une spécialisation pour les dessins spécifiques tels que les dessins en perspective, les dessins de personnages ainsi que les dessins à partir d’un modèle 3D. Nous proposons de nouvelles méthodes pour afficher et interagir avec des objets 3D sur papier. Nous proposons également de créer des dessins mixtes:art visuel interactif qui tire parti à la fois des possibilités physiques et numériques.Pour finir, nous décrivons des nouveaux usages pour notre système de RAS de nombreux contextes différents à travers des démonstrations publiques. L’acceptabilité de ce genre de système a été très bonne, et “magique” par la plupart des utilisateurs. Ils ont juste vu et interagis avec des feuilles de papier sans remarquer le système de projection et suivi. / This dissertation presents the design, implementation, and evaluation of novel SpatialAugmented Reality (SAR) applications. These applications focus on enhancing physical drawingsuch as pencil drawing or painting by the projection of digital tools.First, we describe our tabletop SAR system and its possiblities. It takes into account thecamera and projector internal and external parameters to enable precise projection onto trackedsheets of paper. In addition to this, we enable touch and hand detection over the table with adepth camera. Consequently, it enables the creation of interactive touch screens on the pieces ofpaper on a table.Next, we focus on the creation of visual art, more precisely the first steps of creation whenthe artist structures it. We enable the creation and edition of digital construction lines (DCL)that are projected onto the paper. These tools are Augmented Reality (AR) tools, i.e., theyadd to existing tools: the whole user interface is on the table and the user never uses a mouse,keyboard or screen. In addition to the simple DLC (lines and curves), we propose to specializethem for specific drawings such as perspective drawing, character drawing and drawing from a3D model. We propose a novel way to display and interact with 3D objects on paper. We alsopropose to create mixed media drawing: it enables the creation of interactive visual art thattakes advantage from both the physical and digital possiblities.Finally, we describe new usages for our SAR system in many different contexts throughpublic exhibitions. The acceptability of such systems was found very good and “magical” bymost of the users. They only saw and interacted with interactive pieces of paper without noticingthe projection and tracking system.

近幾年平版電腦興起，觸控式平板之操作介面簡單直覺，學習曲線低，很適合小朋友來操作，已逐漸被使用在教育市場中。回顧教育學家所提出之學習理論，我們發現感官和四肢，是嬰幼兒時期主要的發展任務，也是幼兒智慧發展的根源，然而平板電腦缺乏實物的觸覺感知，平面的觸控體驗大幅限制了兒童的感官知能。因此本創作旨在針對3~6歲的小朋友，設計一套結合觸控平板之實體感知玩具（Tangible Toys），並延續福祿貝爾與蒙特梭利對於觸覺學習的教育理論，實作兩種運用於平板與感知玩具的遊戲學習模式，提供新型態的互動學習體驗。小朋友在本創作設計之遊戲學習過程中使用到手的操作與觸覺感知，藉由有趣的感官互動，增加小朋友的學習興趣。 我們提出兩種英文單字的學習模式，並觀察與分析兒童使用感知玩具在平板上的操作行為，作為未來「數位教具」與「平板」結合的參考依據，本創作所發展之技術亦可輔助觸控式平板發展多樣化之「數位教具」。 綜合所述，本創作完成目標如下： 1. 互動學習體驗：以感知玩具結合平板的互動形式帶給兒童新型態的互動學習體驗。 2. 兒童探索學習：透過感知玩具刺激兒童的學習興趣，利用不同的玩偶讓兒童嘗試去探索關聯式的單字。 3. 操作經驗分析：分析兒童對於感知玩具的使用經驗與操作，作為未來「數位教具」與「平板」結合的參考依據。 / Touch-based tablets have grown extremely rapidly in recent years. Since the touch-based interface is simple, intuitive and easy to learn, touch-based tablets have been adopted quickly in the Education market. However, touch-based tablet lacks tangible and tactile feedback, thus it constrains children’s learning ability of sensations. In this paper, we aimed at 3~6 years old children and designed a children’s learning app with tangible toys on the tablet. By extending Frobel and Montessori’s tactile learning theory, we implemented two game-based learning applications with tangible toys to bring a novel interactive learning experience for children. We conducted the preliminary study of 4 kindergarten children. The result showed that children were interested in tangible toys and had more fun in the learning activities. Finally, our capacitive tags can be used to design various forms of digital manipulatives on the tablets.

It is a fundamental Human-Computer Interaction problem to design a tangible programming environment for use by multiple persons that can also be individualised. This problem has its origin in the phenomenon that the meaning an object holds can vary across individuals. The Semiotics Research Domain studies the meaning objects hold. This research investigated a solution based on the user designing aspects of the environment at a time after it has been made operational and when the development team is no longer available to implement the user’s design requirements. Also considered is how objects can be positioned so that the collection of objects is interpreted as a program. I therefore explored how some of the principles of relative positioning of objects, as researched in the domains of Psychology and Art, could be applied to tangible programming environments. This study applied the Gestalt principle of perceptual grouping by proximity to the design of tangible programming environments to determine if a tangible programming environment is possible in which the relative positions of personally meaningful objects define the program. I did this by applying the Design Science Research methodology with five iterations and evaluations involving children. The outcome is a model of a Tangible Programming Environment that includes Gestalt principles and Semiotic theory; Semiotic theory explains that the user can choose a physical representation of the program element that carries personal meaning whereas the Gestalt principle of grouping by proximity predicts that objects can be arranged to appear as if linked to each other. / School of Computing / Ph. D. (Computer Science)

This diploma thesis is focused on the problematics of non-current tangible assets in accordance with Czech accounting standards, Law of income tax and International financial accounting standards (IAS/IFRS). Work concretely describes determination, valuation, depreciation, impairment accounting and recognizing of non-current tangible assets in accordance with this three mentioned view. In area of IAS/IFRS is emphasized IAS 16 - Property, plant and equipment, IAS 40 - Investment property and IFRS 5 - Non-current assets held for sale and discontinued operations. A part of this work there is a research of 60 international and Czech companies with aim to find out the most in practice using accounting principles and methods. The work includes a range of illustrative examples to explain the constituent theoretical problems.

L’objectif de cette recherche doctorale est de décrire et comprendre les effets de la programmation informatique sur l’apprentissage et la mobilisation de compétences d’élèves du primaire. Notre intérêt pour ce phénomène se justifie sous deux considérations : d’abord, la programmation est une activité qui a connu une démocratisation au cours des dernières années, notamment dans le milieu scolaire. Puis, en ce qui concerne la résolution collaborative de problèmes (RCP), il s’agit de compétences appartenant à ce que certains appellent les compétences du 21e siècle (voir notamment Chalkiadaki, 2018; van Laar et al., 2017), et que d’autres appellent les compétences du futur (Conseil des compétences futures, 2020; Gouvernement du Canada, 2020). Les recherches empiriques menées en contextes authentiques de classe sont très peu nombreuses dans la littérature (Lye et Koh, 2014), ce qui atteste pour nous la nécessité de porter un regard contemporain et imprégné des nouvelles tendances technopédagogiques sur ce phénomène d’envergure internationale. Les principaux référents conceptuels sont associés au champ de l’apprentissage collaboratif à l’aide de l’ordinateur (en anglais le Computer-supported collaborative learning, CSCL), un champ dont nous citons plusieurs travaux réalisés dans les années 1990 (Koschmann et al., 1996; Scardamalia et Bereiter, 1994). Il nous a permis d’aborder les aspects techniques (programmation, ordinateur), sociaux (interactions, médiatisation) et pédagogiques (apprentissage, développement de compétences) du phénomène que nous souhaitions étudier. À l’aide d’un devis qualitatif et interprétatif de type étude de cas multiples, nous avons mis en place un scénario pédagogique dans trois écoles primaires au Québec. Amenant les élèves à découvrir graduellement les concepts fondamentaux de la programmation informatique, le scénario Deviens un maître NAO mise sur la programmation visuelle et tangible pour mobiliser, voire développer, un ensemble d’habiletés et de compétences, tant transversales que disciplinaires. Une série de 20 niveaux sont proposés aux élèves, qui doivent réaliser des programmes ayant pour but d’animer un robot humanoïde nommé NAO. Le premier cas a été observé dans une école alternative de Montréal. Les élèves (n=29) ont été séparés en équipes multiniveau, ce qui a amené la collaboration d’élèves d’âges et de niveaux scolaires différents. Les cas 2 à 5 ont été étudiés dans une école de Montréal et présentent des élèves de quatrième, cinquième et sixième année (n=70). Enfin, le dernier cas se situait dans une classe de cinquième année de la grande région de Québec (n=10). Plusieurs de ces élèves ont des difficultés d’apprentissage ou sont en situation de handicap. Nous avons observé les pratiques effectives de programmation ainsi que la mobilisation des compétences de RCP à l’aide d’un appareillage méthodologique considérable : (a) une caméra filmant l’activité des élèves dans leur environnement immédiat, (b) la caméra intégrée de l’ordinateur qui filmait le visage des élèves et leurs interactions verbales, et (c) l’enregistrement de l’écran d’ordinateur que les élèves utilisaient pour faire la programmation visuelle et tangible du robot NAO. Nous avons ensuite utilisé ce corpus de données vidéos pour déterminer une typologie des pratiques effectives de programmation d’élèves du primaire, pour créer une grille d’observation de la RCP à partir d’observations empiriques et authentiques et pour comprendre le processus de RCP dans le cadre d’une activité de programmation au primaire. Parmi les principaux résultats, nous proposons une typologie des pratiques de programmation visuelle fortement basée sur nos observations empiriques, ce qui l’ancre fortement dans la réalité du terrain de recherche. Puis, nous avons également été en mesure de concevoir une grille d’observation de la RCP en nous appuyant sur les travaux scientifiques antérieurs et, surtout, sur nos observations empiriques. Cette grille, présentant 3 dimensions et 15 indicateurs, permet d’observer les processus et habiletés mis en œuvre par les élèves de façon collaborative. Enfin, l’utilisation de cette grille a mené à l’analyse systématique et compréhensive de la façon dont les élèves parvenaient à compléter les activités de programmation de façon collaborative. Nous soulignons d’une part la prépondérance de certaines habiletés (échanges à propos du problème, attribution explicite ou implicite des rôles, vérification des solutions, etc.), et d’autre part la faible mobilisation d’habiletés comme l’adaptation des interventions, l’identification des forces et des faiblesses et la vérification des actions. / The objective of this doctoral research is to describe and understand the effects of computer programming on the learning and mobilization of skills of elementary school students. Our interest in this phenomenon is justified by two considerations: first, programming is an activity that has been democratized in recent years, especially in the school environment. Second, with respect to collaborative problem solving (CPS), these are skills that belong to what some call 21st century skills (see, for example, Chalkiadaki, 2018; van Laar et al., 2017), and others call future skills (Future Skills Council, 2020; Government of Canada, 2020). Empirical research conducted in authentic classroom contexts is very scarce in the literature (Lye and Koh, 2014), which attests to the need for us to take a contemporary look at this international phenomenon, infused with new techno-pedagogical trends. The main conceptual referents are associated with the field of Computer-supported collaborative learning (CSCL), a field from which we cite several studies conducted in the 1990s (Koschmann et al., 1996; Scardamalia and Bereiter, 1994). It allowed us to address the technical (programming, computer), social (interactions, mediatization) and pedagogical (learning, skill development) aspects of the phenomenon we wanted to study. Using a qualitative and interpretative multiple case study design, we implemented a pedagogical scenario in three elementary schools in Quebec. By gradually introducing students to the fundamental concepts of computer programming, the Become a NAO Master scenario relies on visual and tangible programming to mobilize and even develop a set of skills and competencies, both transversal and disciplinary. A series of 20 levels are offered to students, who must create programs to animate a humanoid robot named NAO. The first case was observed in an alternative school in Montreal. The students (n=29) were separated into multi-level teams, which led to the collaboration of students of different ages and grade levels. Cases 2-5 were studied in a Montreal school and featured students in grades 4, 5, and 6 (n=70). Finally, the last case was in a fifth grade class in the greater Quebec City area (n=10). Many of these students have learning difficulties or disabilities. We observed the effective programming practices as well as the mobilization of CPR skills using a considerable methodological apparatus. Indeed, for each team in each class, we had: (a) a camera filming students' activity in their immediate environment, (b) the computer's built-in camera that filmed students' faces and verbal interactions, and (c) the recording of the computer screen that students used to do the visual and tangible programming of the NAO robot. We then used this video data set to determine a typology of elementary students' effective programming practices, to create a CPS observation grid based on empirical and authentic observations, and to understand, using the created grid, the process of CPS in an elementary programming activity. Among the main results, we propose a typology of visual programming practices strongly based on our empirical observations, which anchors it strongly in the reality of the research field. Then, we were also able to design a CPS observation grid based on previous scientific works and, above all, on our empirical observations. This grid, presenting 3 dimensions and 15 indicators, allows us to observe the processes and skills implemented by the students in a collaborative manner. Finally, the use of this grid led to a systematic and comprehensive analysis of the way in which students managed to complete programming activities in a collaborative manner. On the one hand, we note the preponderance of certain skills (exchanges about the problem, explicit or implicit assignment of roles, verification of solutions, etc.), and on the other hand, the weak mobilization of skills such as adapting interventions, identifying strengths and weaknesses, and verifying actions.

The success of smartphones and tablets clearly shows that the fusion of input and output within one device can lead to a more direct and natural interaction. While a bigger part of previous research was devoted to the development of techniques for such touch-sensitive displays, this dissertation goes beyond the limitations of an interactive surface and extends the interaction to the physical space above a digital table by means of handheld spatially aware displays. By incorporating their spatial position and orientation, those displays add a further major input channel to the interaction. Even though this idea is not entirely new, the potential of using spatially aware displays (Tangible Displays) above a digital tabletop has rarely been used and requires systematic examination. In pursuit of lessening this gap, this dissertation makes three major contributions: (1) The conceptual framework has been developed as a guide for the design of Tangible Display applications. It offers a systematic description and analysis of the design space under investigation and its basic interaction principles. This includes a detailed overview of the general system components and underlying types of input as well as a categorization of common interaction and usage patterns. Based on that, a classification of four common types of information spaces is provided along with a set of novel techniques for their spatial exploration in midair above a tabletop. On an empirical level, the framework is supported by two comprehensive studies that investigate key aspects of spatial interaction. (2) To facilitate the rapid prototyping of interactive Tangible Display applications, a unifying technological framework has been designed and implemented that integrates the necessary sensor and display hardware and provides simple access to it through an easy-to-use API. Along with a modular architectural design, the API does not only encapsulate the complexity of the underlying input and output technologies, but also allows for their seamless substitution by alternative approaches. (3) On a practical level, the conceptual and technological framework have been validated by four comprehensive interactive systems. Those systems served as a testbed for the iterative development and formative assessment of various novel interaction techniques tailored to address basic tasks in common fields of application. The gathered insights helped refine the conceptual and technological framework and are a valuable starting point for the development of future systems.:Abstract iii Zusammenfassung v Acknowledgements vii Publications ix Supervised Student Theses xiii Acronyms xv Contents xix 1 Introduction 1 1.1 Goals of this Thesis 1.1.1 Research Challenges 1.1.2 Research Objectives 1.2 Scope of this Thesis 1.3 Methodological Approach 1.4 Contributions and Thesis Outline PART I: Conceptual Framework 2 Research Background 2.1 General Research Context 2.1.1 Post-WIMP & Reality-Based Interaction 2.1.2 Ubiquitous Computing 2.1.3 Augmented Reality and Environments 2.2 Interactive Surfaces 2.2.1 Advanced Form Factors 2.2.2 Interaction Beyond the Surface 2.2.3 Multi-display Environments 2.3 Tangible User Interfaces 2.3.1 Basic TUI Genres 2.3.2 Contributions and Qualities of TUI 2.4 Spatially Aware Displays 2.4.1 Potential Benefits 2.4.2 Spatially Aware Displays in Multi-Display Environments 2.4.3 A TUI Genre of its Own:Tangible Displays 2.5 Summary 3 Studying Spatial Input-based Zoom & Pan on Handheld Displays 3.1 Goals and Scope of the Study 3.1.1 Factors of Influence 3.1.2 Hypotheses 3.1.3 Scope of the Study 3.2 Design Rationale 3.2.1 Mapping the Physical to the Virtual World 3.2.2 Clutching and Relative Mode 3.2.3 Zooming and Panning 3.2.4 Responsiveness of the Prototype 3.3 Method 3.3.1 Study Design 3.3.2 Participants 3.3.3 Apparatus 3.3.4 Scenario and Task Design 3.3.5 Procedure 3.4 Results 3.4.1 Statistical Methodology & Collected Performance Data 3.4.2 Analysis of Completion Times 3.4.3 Analysis of Discrete Actions 3.4.4 Utilized Motor Space (Spatial Condition Only) 3.4.5 User Feedback & Fatigue 3.5 Discussion 3.5.1 Verification of Hypotheses 3.5.2 Further Observations 3.5.3 Explaining the Effects 3.5.4 Limitations 3.6 Future Generations of Mobile Displays 3.6.1 Device-Intrinsic Spatial Tracking 3.6.2 A Built-in Tactile Clutch 3.7 Summary 4 Design Space & Interaction Framework 4.1 Design Dimensions 4.1.1 Principle Setup & System Components 4.1.2 Basic Types of Input 4.1.3 Spatial Zones 4.2 Interaction Vocabulary 4.2.1 Vocabulary Based on Spatial Input 4.2.2 Vocabulary Based on Head Input 4.2.3 Vocabulary Based on Surface Input 4.2.4 Vocabulary Inspired by the Representation Aspect 4.3 Topologies for Representing Virtual Spaces 4.3.1 3D Volumes 4.3.2 Zoom Pyramids 4.3.3 Multi-layer Stacks 4.4 Classes of Explorable Information Spaces 4.4.1 Volumetric Information Spaces 4.4.2 Zoomable Information Spaces 4.4.3 Layered Information Spaces 4.4.4 Temporal Information Spaces 4.5 Summary 5 Studying Multi-layer Interaction Above a Tabletop 5.1 Goals and Scope of the Study 5.1.1 Basic Interaction Tasks 5.1.2 Previous Evaluations 5.1.3 Scope of the Study 5.2 Method 5.2.1 Participants 5.2.2 Study Design & Tasks 5.2.3 Procedure 5.2.4 Apparatus 5.3 Results 5.3.1 Collected Performance Data & Statistical Methodology 5.3.2 Basic Analysis Concerning the Three Interaction Tasks 5.3.3 Further Analysis Regarding Interaction Zones 5.3.4 Questionnaires & User Preferences 5.4 Discussion 5.4.1 Layer Thicknesses & Accuracy 5.4.2 Physical Interaction Space & Number of Layers 5.4.3 Design Recommendations & Further Observations 5.5 Summary PART II: Technological Framework 6 Technological Background 101 6.1 Basic Display Approaches 6.1.1 Projective Displays 6.1.2 Active Displays 6.2 Tracking Technologies for Handheld Displays 6.2.1 Infrared Marker Systems 6.2.2 Depth Sensor Systems 6.3 Technologies for Sensing Surface Input 6.3.1 Sensing Touch Input 6.3.2 Digital Pens and Paper 6.4 Summary 7 A Tangible Display Toolkit for Research Labs 7.1 Toolkit Architecture 7.1.1 History and General Overview 7.1.2 Lab and Mobile Setup 7.2 Toolkit Subsystems 7.2.1 Projection Subsystem 7.2.2 Spatial Input Subsystem 7.2.3 Surface Input Subsystem 7.3 Toolkit Interfaces 7.3.1 Inter-process Communication 7.3.2 Servers & UI Tools 7.3.3 Application Programming Interface 7.4 Summary 8 Towards a Tangible Display Ecosystem for Everyone 8.1 Motivation and Vision 8.1.1 Envisioned Hardware Setup 8.1.2 Proactive Cooperation Among Devices 8.2 Revision of the Previous Lab Setup 8.3 Case Study: Tracking via a Low-cost Depth Sensor 8.3.1 Implemented Tracking Algorithm 8.3.2 Evaluation 8.3.3 Areas of Improvement 8.4 Summary PART III: Tangible Display Systems 9 Tangible Lenses for Multimedia Information Spaces 9.1 Case Studies 9.1.1 Volume Slicer 9.1.2 Picture Zoomer 9.1.3 Layer Explorer 9.1.4 Video Browser 9.2 Evaluation 9.2.1 Study Design 9.2.2 Findings 9.3 Improved Navigation Techniques 9.3.1 Navigating through Information Layers 9.3.2 Navigational Aids 9.4 Annotating the Space Above the Tabletop 9.4.1 Creation of Annotations 9.4.2 Guided Exploration of Annotations 9.5 Summary 10 Tangible Views for Information Visualization 10.1 Background and Motivation 10.1.1 Conventional Interactive Visualization 10.1.2 Towards More Direct Interaction in InfoVis 10.1.3 Narrowing the Gap 10.2 The Tangible Views Concept 10.3 Case Studies 10.3.1 Graph Visualization 10.3.2 Scatter Plot 10.3.3 Parallel Coordinates Plot 10.3.4 Matrix Visualization 10.3.5 Space-Time-Cube Visualization 10.4 Initial User Experience & Discussion 10.4.1 Observations 10.4.2 Limitations 10.5 Potential Future Directions 10.5.1 Technology Gap 10.5.2 Integration Gap 10.5.3 Guidelines Gap 10.6 Summary 11 Tangible Palettes for Graphical Applications 11.1 Background and Motivation 11.2 The Tangible Palettes Concept 11.2.1 Spatial Work Zones 11.2.2 Previous Techniques Revisited 11.2.3 Allocating GUI Palettes to Tangible Displays 11.3 Interactive Prototype 11.3.1 Basic Functionality: Drawing and Document Navigation 11.3.2 Inter-Display Transfer of Palettes 11.3.3 Temporary Fade-out of Tool Palettes 11.3.4 Quick Access to Tool Palettes via Spatial Work Zones 11.3.5 Handling of Stacked Graphics Layers 11.4 Initial User Experience & Discussion 11.4.1 General Impression and Limitations 11.4.2 Document Navigation with Handheld Displays 11.4.3 Tool Organization with Spatial Work Zones 11.5 Summary 12 Tangible Windows for 3D Virtual Reality 193 12.1 Background and Motivation 12.1.1 Basic 3D Display Approaches 12.1.2 Seminal 3D User Interfaces 12.2 TheTangibleWindowsConcept 12.2.1 Windows into Virtuality 12.2.2 Head-coupled Perspectives 12.2.3 Tangible Windows Above a Digital Workbench 12.3 Interaction Techniques 12.3.1 Global Viewpoint Control on the Tabletop 12.3.2 Scene Exploration 12.3.3 Object Selection 12.3.4 Object Manipulation 12.3.5 Object Inspection 12.3.6 Global Scene Navigation on the Tabletop 12.4 Application Scenarios & Case Studies 12.4.1 Virtual Sandbox 12.4.2 Interior Designer 12.4.3 Medical Visualization 12.5 Initial User Experience & Discussion 12.5.1 Limitations 12.5.2 Precision and Constraints 12.5.3 More Permanent Representations 12.5.4 Head-coupled Perspectives and Head Input 12.6 Summary 13 Conclusion 13.1 Summary of Contributions 13.1.1 Major Contributions 13.1.2 Minor Contributions 13.2 Critical Reflection 13.2.1 General Limitations due to the Dissertation Scope 13.2.2 Limitations of the Techniques 13.2.3 Limitations of the Studies 13.3 Directions for Future Work 13.3.1 Adaptation to other Settings and Domains 13.3.2 Further Development of the Techniques 13.3.3 Current Developments 13.4 Closing Remarks A Appendix A.1 Materials for Chapter3 (Zoom & Pan Study) A.1.1 List of the 128 Zoom and Pan Tasks A.1.2 Usability Questionnaires A.2 Questionnaires for Chapter 5 (Multi-layer Stack Study) A.3 Materials for Section 9.2 (Evaluation of Tangible Lenses) A.3.1 Scratchpad for Study Leader A.3.2 Usability Questionnaires Bibliography List of Figures List of Tables / Der Erfolg von Smartphones und Tablets hat deutlich gezeigt, dass die Verschmelzung von Ein- und Ausgabe im selben Gerät zu einer direkteren und als natürlicher empfundenen Interaktion führen kann. Während sich ein Großteil bisheriger Forschung der Entwicklung von Touchtechniken auf derartigen berührungsempfindlichen Displays widmet, löst sich diese Dissertation von den Beschränkungen der Interaktion auf Oberflächen und erweitert diese auf den physischen Raum oberhalb eines digitalen Tisches mittels handgehaltener, lagebewusster Displays. Durch die Einbeziehung der räumlichen Position und Orientierung solcher „Tangible Displays” steht ein vielversprechender, zusätzlicher Eingabekanal zur Verfügung. Wenngleich diese Idee nicht vollständig neu ist, wurden die vielfältigen Möglichkeiten, die sich durch ihren Einsatz über einem digitalen Tisch ergeben, bisher wenig genutzt. Im Bestreben diese Lücke zu verringern, leistet diese Dissertation drei wesentliche Beträge: (1) Das Konzeptuelle Rahmenwerk wurde als Leitfaden für den Entwurf von Tangible Display- Anwendungen entwickelt. Es bietet eine systematische Beschreibung und Analyse des zu untersuchenden Entwurfsraums und seiner grundlegenden Interaktionsprinzipien. Neben einer detaillierten Übersicht aller Systemkomponenten und Eingabearten beinhaltet dies vor allem eine Kategorisierung von typischen Interaktions- und Nutzungsmustern. Darauf basierend wird ein neuartiger vereinheitlichender Ansatz zur räumlichen Interaktion mit verschiedenen gängigen Klassen von Informationsräumen über einem Tabletop vorgestellt. Auf empirischer Ebene wird das Konzeptuelle Rahmenwerk durch zwei umfangreiche Studien gestützt, in denen Kernaspekte der räumlichen Interaktion mit handgehaltenen Displays untersucht wurden. (2) Um die Entwicklung von interaktiven Anwendungen zu ermöglichen, wurde ein Technisches Rahmenwerk entworfen und umgesetzt, das die Sensor- und Displayhardware zusammenfasst und einfachen Zugriff darauf mittels eines API bietet. Im Zusammenspiel mit der modularen Software-Architektur kapselt das API nicht nur die Komplexität der verwendeten Ein- und Ausgabetechnologien, sondern ermöglicht auch deren nahtlosen Austausch durch alternative Lösungsansätze. (3) Die Tauglichkeit des Konzeptuellen und des Technischen Rahmenwerkes wird durch vier umfangreiche interaktive Systeme demonstriert. Diese Systeme dienten als Testumgebung für die iterative Entwicklung und formative Bewertung einer Reihe von neuartigen Interaktionstechniken, die gängige Basisaufgaben in verschiedenen Anwendungsbereichen adressieren. Die dabei gewonnenen Erkenntnisse halfen, das Konzeptuelle und das Technische Rahmenwerk zu verfeinern, welche einen wertvollen Ausgangspunkt für die Entwicklung von zukünftigen interaktiven Tangible Display-Systemen bilden.:Abstract iii Zusammenfassung v Acknowledgements vii Publications ix Supervised Student Theses xiii Acronyms xv Contents xix 1 Introduction 1 1.1 Goals of this Thesis 1.1.1 Research Challenges 1.1.2 Research Objectives 1.2 Scope of this Thesis 1.3 Methodological Approach 1.4 Contributions and Thesis Outline PART I: Conceptual Framework 2 Research Background 2.1 General Research Context 2.1.1 Post-WIMP & Reality-Based Interaction 2.1.2 Ubiquitous Computing 2.1.3 Augmented Reality and Environments 2.2 Interactive Surfaces 2.2.1 Advanced Form Factors 2.2.2 Interaction Beyond the Surface 2.2.3 Multi-display Environments 2.3 Tangible User Interfaces 2.3.1 Basic TUI Genres 2.3.2 Contributions and Qualities of TUI 2.4 Spatially Aware Displays 2.4.1 Potential Benefits 2.4.2 Spatially Aware Displays in Multi-Display Environments 2.4.3 A TUI Genre of its Own:Tangible Displays 2.5 Summary 3 Studying Spatial Input-based Zoom & Pan on Handheld Displays 3.1 Goals and Scope of the Study 3.1.1 Factors of Influence 3.1.2 Hypotheses 3.1.3 Scope of the Study 3.2 Design Rationale 3.2.1 Mapping the Physical to the Virtual World 3.2.2 Clutching and Relative Mode 3.2.3 Zooming and Panning 3.2.4 Responsiveness of the Prototype 3.3 Method 3.3.1 Study Design 3.3.2 Participants 3.3.3 Apparatus 3.3.4 Scenario and Task Design 3.3.5 Procedure 3.4 Results 3.4.1 Statistical Methodology & Collected Performance Data 3.4.2 Analysis of Completion Times 3.4.3 Analysis of Discrete Actions 3.4.4 Utilized Motor Space (Spatial Condition Only) 3.4.5 User Feedback & Fatigue 3.5 Discussion 3.5.1 Verification of Hypotheses 3.5.2 Further Observations 3.5.3 Explaining the Effects 3.5.4 Limitations 3.6 Future Generations of Mobile Displays 3.6.1 Device-Intrinsic Spatial Tracking 3.6.2 A Built-in Tactile Clutch 3.7 Summary 4 Design Space & Interaction Framework 4.1 Design Dimensions 4.1.1 Principle Setup & System Components 4.1.2 Basic Types of Input 4.1.3 Spatial Zones 4.2 Interaction Vocabulary 4.2.1 Vocabulary Based on Spatial Input 4.2.2 Vocabulary Based on Head Input 4.2.3 Vocabulary Based on Surface Input 4.2.4 Vocabulary Inspired by the Representation Aspect 4.3 Topologies for Representing Virtual Spaces 4.3.1 3D Volumes 4.3.2 Zoom Pyramids 4.3.3 Multi-layer Stacks 4.4 Classes of Explorable Information Spaces 4.4.1 Volumetric Information Spaces 4.4.2 Zoomable Information Spaces 4.4.3 Layered Information Spaces 4.4.4 Temporal Information Spaces 4.5 Summary 5 Studying Multi-layer Interaction Above a Tabletop 5.1 Goals and Scope of the Study 5.1.1 Basic Interaction Tasks 5.1.2 Previous Evaluations 5.1.3 Scope of the Study 5.2 Method 5.2.1 Participants 5.2.2 Study Design & Tasks 5.2.3 Procedure 5.2.4 Apparatus 5.3 Results 5.3.1 Collected Performance Data & Statistical Methodology 5.3.2 Basic Analysis Concerning the Three Interaction Tasks 5.3.3 Further Analysis Regarding Interaction Zones 5.3.4 Questionnaires & User Preferences 5.4 Discussion 5.4.1 Layer Thicknesses & Accuracy 5.4.2 Physical Interaction Space & Number of Layers 5.4.3 Design Recommendations & Further Observations 5.5 Summary PART II: Technological Framework 6 Technological Background 101 6.1 Basic Display Approaches 6.1.1 Projective Displays 6.1.2 Active Displays 6.2 Tracking Technologies for Handheld Displays 6.2.1 Infrared Marker Systems 6.2.2 Depth Sensor Systems 6.3 Technologies for Sensing Surface Input 6.3.1 Sensing Touch Input 6.3.2 Digital Pens and Paper 6.4 Summary 7 A Tangible Display Toolkit for Research Labs 7.1 Toolkit Architecture 7.1.1 History and General Overview 7.1.2 Lab and Mobile Setup 7.2 Toolkit Subsystems 7.2.1 Projection Subsystem 7.2.2 Spatial Input Subsystem 7.2.3 Surface Input Subsystem 7.3 Toolkit Interfaces 7.3.1 Inter-process Communication 7.3.2 Servers & UI Tools 7.3.3 Application Programming Interface 7.4 Summary 8 Towards a Tangible Display Ecosystem for Everyone 8.1 Motivation and Vision 8.1.1 Envisioned Hardware Setup 8.1.2 Proactive Cooperation Among Devices 8.2 Revision of the Previous Lab Setup 8.3 Case Study: Tracking via a Low-cost Depth Sensor 8.3.1 Implemented Tracking Algorithm 8.3.2 Evaluation 8.3.3 Areas of Improvement 8.4 Summary PART III: Tangible Display Systems 9 Tangible Lenses for Multimedia Information Spaces 9.1 Case Studies 9.1.1 Volume Slicer 9.1.2 Picture Zoomer 9.1.3 Layer Explorer 9.1.4 Video Browser 9.2 Evaluation 9.2.1 Study Design 9.2.2 Findings 9.3 Improved Navigation Techniques 9.3.1 Navigating through Information Layers 9.3.2 Navigational Aids 9.4 Annotating the Space Above the Tabletop 9.4.1 Creation of Annotations 9.4.2 Guided Exploration of Annotations 9.5 Summary 10 Tangible Views for Information Visualization 10.1 Background and Motivation 10.1.1 Conventional Interactive Visualization 10.1.2 Towards More Direct Interaction in InfoVis 10.1.3 Narrowing the Gap 10.2 The Tangible Views Concept 10.3 Case Studies 10.3.1 Graph Visualization 10.3.2 Scatter Plot 10.3.3 Parallel Coordinates Plot 10.3.4 Matrix Visualization 10.3.5 Space-Time-Cube Visualization 10.4 Initial User Experience & Discussion 10.4.1 Observations 10.4.2 Limitations 10.5 Potential Future Directions 10.5.1 Technology Gap 10.5.2 Integration Gap 10.5.3 Guidelines Gap 10.6 Summary 11 Tangible Palettes for Graphical Applications 11.1 Background and Motivation 11.2 The Tangible Palettes Concept 11.2.1 Spatial Work Zones 11.2.2 Previous Techniques Revisited 11.2.3 Allocating GUI Palettes to Tangible Displays 11.3 Interactive Prototype 11.3.1 Basic Functionality: Drawing and Document Navigation 11.3.2 Inter-Display Transfer of Palettes 11.3.3 Temporary Fade-out of Tool Palettes 11.3.4 Quick Access to Tool Palettes via Spatial Work Zones 11.3.5 Handling of Stacked Graphics Layers 11.4 Initial User Experience & Discussion 11.4.1 General Impression and Limitations 11.4.2 Document Navigation with Handheld Displays 11.4.3 Tool Organization with Spatial Work Zones 11.5 Summary 12 Tangible Windows for 3D Virtual Reality 193 12.1 Background and Motivation 12.1.1 Basic 3D Display Approaches 12.1.2 Seminal 3D User Interfaces 12.2 TheTangibleWindowsConcept 12.2.1 Windows into Virtuality 12.2.2 Head-coupled Perspectives 12.2.3 Tangible Windows Above a Digital Workbench 12.3 Interaction Techniques 12.3.1 Global Viewpoint Control on the Tabletop 12.3.2 Scene Exploration 12.3.3 Object Selection 12.3.4 Object Manipulation 12.3.5 Object Inspection 12.3.6 Global Scene Navigation on the Tabletop 12.4 Application Scenarios & Case Studies 12.4.1 Virtual Sandbox 12.4.2 Interior Designer 12.4.3 Medical Visualization 12.5 Initial User Experience & Discussion 12.5.1 Limitations 12.5.2 Precision and Constraints 12.5.3 More Permanent Representations 12.5.4 Head-coupled Perspectives and Head Input 12.6 Summary 13 Conclusion 13.1 Summary of Contributions 13.1.1 Major Contributions 13.1.2 Minor Contributions 13.2 Critical Reflection 13.2.1 General Limitations due to the Dissertation Scope 13.2.2 Limitations of the Techniques 13.2.3 Limitations of the Studies 13.3 Directions for Future Work 13.3.1 Adaptation to other Settings and Domains 13.3.2 Further Development of the Techniques 13.3.3 Current Developments 13.4 Closing Remarks A Appendix A.1 Materials for Chapter3 (Zoom & Pan Study) A.1.1 List of the 128 Zoom and Pan Tasks A.1.2 Usability Questionnaires A.2 Questionnaires for Chapter 5 (Multi-layer Stack Study) A.3 Materials for Section 9.2 (Evaluation of Tangible Lenses) A.3.1 Scratchpad for Study Leader A.3.2 Usability Questionnaires Bibliography List of Figures List of Tables

Understanding the social impacts of tourism is important as it enables tourism managers and developers to manage the impacts toward fostering vital community support for the industry. More so the distinction between the tangible and intangible social impacts can refine tourism management, development and marketing processes. The measurement and management of these impacts are fairly straight forward in developed countries. However in developing countries, such as South Africa, more challenges exist in identifying and managing their impacts to the benefit of a wider community. South Africa has one of the most unequal distributions of income in the world as well as a very high unemployment rate which all complicates the understanding and management of these impacts. All factors taken into account create prevailing socio-political, economic as well as cultural barriers. This translates into community members not necessarily obtaining tangible benefits from the tourism industry such as increased levels of income, job creation and infrastructure development for instance, which is the ideal situation. The social exchange theory explains that these residents might as a result deter their support for the tourism industry. However it is important to determine which types of benefits will lead to increased levels of community support and therefore the following research questions can be formulated: “What are the tangible and intangible social impacts of tourism on communities and how strong is the role they play in fostering community support for the tourism industry?” Therefore the primary goal of this thesis was to conduct a critical assessment of the social impacts of tourism on selected communities with reference to the tangible and intangible impacts. This primary goal was reached through the achievement of four objectives. The first objective was a critical analysis of literature pertaining to sociology and how communities perceive tourism from a sociological perspective. The review analysed communities’ roles in tourism, barriers that hinder them from partaking in the industry as well as recommendations that were made to overcome the barriers. The term “social impact” as well as models that explain how and why social impacts take place, were analysed. This objective provided a foundation for the rest of the study in terms of social impacts of tourism on communities. The second objective was to critically analyse the social impacts that originate as a result of tourism activity, but to interpret it from a tangible contrasted with intangible point of view. This was done in order to create a better understanding what role tangible and intangible social impacts play, as well as how strong a role it plays in influencing community perceptions. The third objective was to determine the residents’ perceptions of tangible and intangible social impacts of tourism on three tourism dependent communities in South Africa as well as to determine the variables that influence the perceptions of these impacts. This was done with the aim of creating a model for measuring the tangible and intangible social impacts of tourism which will allow for improved marketing and managing of tourism in South African communities. The distinction between the tangible and intangible social impacts of tourism in mind, a selfadministered questionnaire was distributed in three tourism-dependent communities in South Africa by means of probability sampling within stratified sampling. The communities included in the research were Clarens (n=251), Soweto (n=375) and Jeffreys Bay (n=417). The questionnaires were captured in Microsoft Excel and analysed in the IBM Statistical Package for Social Sciences (SPSS v 20.0.0), while the software package, Analysis of Moment Structures (AMOS v 21.0.0) was utilised for the Structural Equation Model (SEM). The analysis of the data was done over three phases. The first phase was exploratory research which included the use of two-way frequency tables for compiling a combined community profile as well as two Exploratory Factor Analyses to explore the ways in which tangible and intangible social impacts can be grouped. In the second phase, Confirmatory Factor Analyses (CFA) revealed the theoretical model with four reliable tangible social impacts and two reliable intangible impacts. The tangible social impacts included: environmental improvement; environmental degradation; cost of daily living; and economic improvement while the intangible social impacts included: community upliftment and pride and community protection and education. The intangible social impact, community upliftment and pride was perceived as the most important impact, thus revealing the power of intangible social impacts for fostering community support for tourism. Significant to this study it was found that community members remained supportive of the industry, even if they are not directly involved in it. It was furthermore found that the communities are not homogenous which holds major implications for tourism planners and managers. This resulted in further analyses to compare the communities. Analyses were done in order to determine the influence of variables such as tourism perceptions, involvement in the tourism industry as well as residents’ levels of education on the perceptions of the tangible and intangible social impacts of tourism. Very few instances were found where these aspects acted as strong predictors of the perceptions of tangible and intangible social impacts of tourism. During the third and final phase, a model was developed for measuring the relationships between the tangible and intangible social impacts of tourism. This innovative model has been optimised so that it can be applied to other tourism dependents communities in South Africa. This model can thus assist tourism planners and managers to understand the tangible and intangible impacts as a result of tourism in the designated communities as well as how these communities will perceive the impacts. This model thus serves as a tool for maximising the positive social impacts created by tourism and minimising the negative, thus contributing to the sustainable development of the industry. The last objective was to draw conclusions and make recommendations with regard to the objectives of the study. The contributions of the study were also discussed as part of this objective. It was determined that this study makes multiple contributions towards social impact literature in tourism, towards the applicable methodology of determining social impacts in developing countries as well as practical contributions that will inform future planning and development in communities. This thesis firstly contributed towards the literature by distinguishing between tangible and intangible social impacts within a tourism and developmental context. These categorised social impacts can also be used in future research as it contributes to the research methodology through the development of a questionnaire that can measure the tangible and intangible social impacts of tourism within a South African context. This measuring instrument can also be used in future research. The finding which revealed that the intangible element (community upliftment and pride) was the most important to local residents has implications for tourism planning and development. It is therefore a factor that should be taken into account in future research. There are also several practical implications for tourism marketers, managers and developers. The development of the tangibleintangible impact model provides the latter with an instrument that can be used to measure and effectively manage the various social impacts of tourism. It is clear that communities cannot be seen as homogeneous, therefore individual planning should be done based on the character and composition of the applicable communities. / PhD (Tourism Management), North-West University, Potchefstroom Campus, 2014

Understanding the social impacts of tourism is important as it enables tourism managers and developers to manage the impacts toward fostering vital community support for the industry. More so the distinction between the tangible and intangible social impacts can refine tourism management, development and marketing processes. The measurement and management of these impacts are fairly straight forward in developed countries. However in developing countries, such as South Africa, more challenges exist in identifying and managing their impacts to the benefit of a wider community. South Africa has one of the most unequal distributions of income in the world as well as a very high unemployment rate which all complicates the understanding and management of these impacts. All factors taken into account create prevailing socio-political, economic as well as cultural barriers. This translates into community members not necessarily obtaining tangible benefits from the tourism industry such as increased levels of income, job creation and infrastructure development for instance, which is the ideal situation. The social exchange theory explains that these residents might as a result deter their support for the tourism industry. However it is important to determine which types of benefits will lead to increased levels of community support and therefore the following research questions can be formulated: “What are the tangible and intangible social impacts of tourism on communities and how strong is the role they play in fostering community support for the tourism industry?” Therefore the primary goal of this thesis was to conduct a critical assessment of the social impacts of tourism on selected communities with reference to the tangible and intangible impacts. This primary goal was reached through the achievement of four objectives. The first objective was a critical analysis of literature pertaining to sociology and how communities perceive tourism from a sociological perspective. The review analysed communities’ roles in tourism, barriers that hinder them from partaking in the industry as well as recommendations that were made to overcome the barriers. The term “social impact” as well as models that explain how and why social impacts take place, were analysed. This objective provided a foundation for the rest of the study in terms of social impacts of tourism on communities. The second objective was to critically analyse the social impacts that originate as a result of tourism activity, but to interpret it from a tangible contrasted with intangible point of view. This was done in order to create a better understanding what role tangible and intangible social impacts play, as well as how strong a role it plays in influencing community perceptions. The third objective was to determine the residents’ perceptions of tangible and intangible social impacts of tourism on three tourism dependent communities in South Africa as well as to determine the variables that influence the perceptions of these impacts. This was done with the aim of creating a model for measuring the tangible and intangible social impacts of tourism which will allow for improved marketing and managing of tourism in South African communities. The distinction between the tangible and intangible social impacts of tourism in mind, a selfadministered questionnaire was distributed in three tourism-dependent communities in South Africa by means of probability sampling within stratified sampling. The communities included in the research were Clarens (n=251), Soweto (n=375) and Jeffreys Bay (n=417). The questionnaires were captured in Microsoft Excel and analysed in the IBM Statistical Package for Social Sciences (SPSS v 20.0.0), while the software package, Analysis of Moment Structures (AMOS v 21.0.0) was utilised for the Structural Equation Model (SEM). The analysis of the data was done over three phases. The first phase was exploratory research which included the use of two-way frequency tables for compiling a combined community profile as well as two Exploratory Factor Analyses to explore the ways in which tangible and intangible social impacts can be grouped. In the second phase, Confirmatory Factor Analyses (CFA) revealed the theoretical model with four reliable tangible social impacts and two reliable intangible impacts. The tangible social impacts included: environmental improvement; environmental degradation; cost of daily living; and economic improvement while the intangible social impacts included: community upliftment and pride and community protection and education. The intangible social impact, community upliftment and pride was perceived as the most important impact, thus revealing the power of intangible social impacts for fostering community support for tourism. Significant to this study it was found that community members remained supportive of the industry, even if they are not directly involved in it. It was furthermore found that the communities are not homogenous which holds major implications for tourism planners and managers. This resulted in further analyses to compare the communities. Analyses were done in order to determine the influence of variables such as tourism perceptions, involvement in the tourism industry as well as residents’ levels of education on the perceptions of the tangible and intangible social impacts of tourism. Very few instances were found where these aspects acted as strong predictors of the perceptions of tangible and intangible social impacts of tourism. During the third and final phase, a model was developed for measuring the relationships between the tangible and intangible social impacts of tourism. This innovative model has been optimised so that it can be applied to other tourism dependents communities in South Africa. This model can thus assist tourism planners and managers to understand the tangible and intangible impacts as a result of tourism in the designated communities as well as how these communities will perceive the impacts. This model thus serves as a tool for maximising the positive social impacts created by tourism and minimising the negative, thus contributing to the sustainable development of the industry. The last objective was to draw conclusions and make recommendations with regard to the objectives of the study. The contributions of the study were also discussed as part of this objective. It was determined that this study makes multiple contributions towards social impact literature in tourism, towards the applicable methodology of determining social impacts in developing countries as well as practical contributions that will inform future planning and development in communities. This thesis firstly contributed towards the literature by distinguishing between tangible and intangible social impacts within a tourism and developmental context. These categorised social impacts can also be used in future research as it contributes to the research methodology through the development of a questionnaire that can measure the tangible and intangible social impacts of tourism within a South African context. This measuring instrument can also be used in future research. The finding which revealed that the intangible element (community upliftment and pride) was the most important to local residents has implications for tourism planning and development. It is therefore a factor that should be taken into account in future research. There are also several practical implications for tourism marketers, managers and developers. The development of the tangibleintangible impact model provides the latter with an instrument that can be used to measure and effectively manage the various social impacts of tourism. It is clear that communities cannot be seen as homogeneous, therefore individual planning should be done based on the character and composition of the applicable communities. / PhD (Tourism Management), North-West University, Potchefstroom Campus, 2014

In 1979 Daniel Kahneman and Amos Tversky created the prospect theory. It became an accepted and appropriate theory in explaining decision making under risk. The prospect theory has been one of the most cited articles in economics and Kahneman received the Nobel Prize in Economic Sciences as a result of the creation and development of the theory. Therefore the prospect theory is considered to be more suitable compared to the previously accepted theory, the expected utility theory. Following the prospect theory, researchers have utilized it to describe individual but also corporate management decision making when faced with risk. In this thesis the authors will focus on the latter. Despite the prospect theory being a well-accepted theory, there have been several critics due to its limitations and Audia and Greve (2006) are one of these critics. Their study suggested that corporations under threat, i.e. small firms with low returns, act risk averse. The findings of Audia and Greve (2006) violate the prospect theory when considering small firms that have below target returns. They tested the theory on an industry that has the characteristics of having relatively high proportions of tangible assets. Audia and Greve (2006) also proposed that a similar conclusion could be drawn if tested on an industry characterized by having a high level of intangible assets. This thesis examines the applicability of the prospect theory in the Swedish automotive industry and staffing and recruitment industry. The characteristics of the two industries are that the automotive industry has a high proportion of tangible assets and the staffing and recruitment industry has a high level of intangibles. The authors test if the prospect theory can be used to describe the decision making of both industries but also test the theory on small and large firms. Following the results of this paper we show that the prospect theory can be applied to the Swedish automotive industry and staffing and recruitment industry, characterized by having high levels of tangible assets and intangible assets respectively. The theory can also be used to explain decision making under risk for small firms within both industries and large firms within the automotive industry. Even though the prospect theory was originally tested on individuals, the conclusion can be drawn that the prospect theory once again prevails as an explanation of the decision making in the management of corporations. It can describe the decision making of firms in the two industries having characteristics of different asset tangibility and for firms of different size.