<!-- /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-parent:""; margin:0cm; margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:12.0pt; font-family:"Times New Roman"; mso-fareast-font-family:"Times New Roman";} @page Section1 {size:612.0pt 792.0pt; margin:70.85pt 70.85pt 70.85pt 70.85pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} -->Människan har en tydlig tendens att begå det fundamentala attributionsfelet, det vill säga överskatta personlighetsbundna faktorer vid förklarandet av andras beteende. Den aktuella undersökningen genomfördes på en högskola i Mellansverige. Deltagarna fick besvara en enkät utformad i sex olika varianter där betingelserna beteende och person manipulerades. Den aktuella studien visade att fundamentala attributionsfelet till en viss del påverkas av relationer och typ av beteende. En person som utför ett positivt beteende skattas som vänligare och snällare än en person som utför ett negativt beteende. Likaså skattas en väns personlighet som vänligare än en ej omtyckt bekants och en främlings personlighet. Dessa resultat väcker intresset för ytterligare studier om hur relationer påverkar människans uppfattning om individen i andra situationer.

Three experiments were conducted to extend the Jones and Nisbett (172) hypothesis, concerning the divergent perspectives of observers and actors, to counselors observing clients. Following the notion developed by Storms (1973) and others that point of view is a salient fact-or in creating one's perceptual bias of observers, the present research presented subjects with a point of view similar to that of a counselor observing a client in a counseling interview. Subjects were shown three videotaped segments of two actors engaged in brief simulations of counseling interviews. One actor -was designated the "client." The second actor was designated, the "counselor." Subjects rated the "clients'" behaviors on an attributional questionnaire adapted from Storms' (1973) model. The key items required subjects to rate the degree to which "client" behavior was caused by "personal characteristics" of the client "characteristics of the situation". In the first experiment (Pilot of Study), forty-eight undergraduate students viewed only the "client" or the "counselor" in a series of three taped interviews. The experimental expectation that subjects viewing "clients" from the "counselors view" would rate their behavior as relatively more dispositionally than situationally caused was not confirmed. To test the hypothesis that these results were representative of the sample of naive subjects rather than artifacts of the experimental procedure, this group was compared to a group of doctoral level counselors. The counselors' ratings were significantly more dispositional than were the ratings of the naive subjects. It was suggested that the situational responses of naive subjects to the counselor-view tapes might be typical of naive persons observing a counseling interview. It was suggested that naive subjects identified with the more familiar role of the "client" thus adopting the client's perspective of the situation. Consequently, the tapes were judged effective for further experimental use.A second experiment, utilizing the counselor-view tapes, tested the hypothesis that attributional bias among student counselors may be reduced by special training. Two groups of student counselors were compared using a pretest-posttest design. One group received a treatment between testings labelled "Attending to Situational Cues". The second group served as a control, receiving no special treatment. No differences in degree of attributional bias were found between the two groups before or after treatment. It was concluded that the attributional bias of student counselors was resistant to the experimental treatment.In the third experiment a group of twenty experienced counselors rated the same counselor-view video tapes used in the previous experiments. It was expected that bias created by perceptual focus would be exhibited by subjects regardless of level of counselor training and experience. As expected, experienced counselors rated "client" behavior as caused relatively more by personal characteristics of the "client" than by characteristics of the situation. The attributional ratings of the experienced counselors, the student counselors and the naive subjects were then compared. There were significant differences between all groups. Experienced counselors exhibited significantly more dispositional bias than either student counselors or naive subjects. Student counselors exhibited significantly less dispositional bias than experienced counselors and significantly more than naive subjects. It was suggested that the attributional bias common to other observers increases among counselors with increased training and experience. Implications for the training of counselors were discussed.

The prevalence of overweight and obesity is on the rise. Being overweight or obese is associated with serious medical, psychological, and social consequences. The main social consequence of being overweight or obese is stigma, which is detrimental to overweight and obese people. Three types of obesity stigma reduction interventions have been proposed and tested: changing attributions, increasing empathy, and social consensus. The purpose of this study was to compare the effectiveness of these interventions and to determine the effectiveness of an intervention that incorporates major elements of the three interventions. Three hundred eighty one University of Manitoba undergraduate students participated in this study. They were randomly assigned to one of five intervention groups: status quo group, changing attributions group, increasing empathy group, social consensus group, and multi-level intervention group. The interventions involved presenting participants with information intended to influence participants’ perceptions of overweight and obese individuals. Pre-test and post-test ratings were obtained on participants’ attributions about weight, feelings about obese people, and endorsement of positive and negative stereotypes of obese people. Analyses of these ratings revealed that the empathy and multi-level interventions are the only interventions that improved attributions, feelings, and endorsement of stereotypes, and this suggests that the multi-level and empathy interventions were the most powerful. On the other hand, the attribution intervention had the largest overall effect and affected attributions, feelings, and negative stereotypes. Therefore, there are reasons to believe that the attribution intervention was the most powerful in this study. Participants were subsequently asked to rate a target overweight person. Half of all participants were informed that the target was overweight because of medical reasons, while the other half were informed that the target was overweight because of regular overeating and a sedentary lifestyle. Surprisingly, the intervention groups did not significantly differ in target ratings on any variable. Reasons for this lack of effect are discussed. A main effect did occur in the ratings of the target for controllability information. Specifically, participants who were informed that the target was overweight for uncontrollable reasons (e.g., glandular disorder) reported more favorable ratings in liking her and not blaming her, as compared to participants who were informed that the target was overweight for controllable reasons (e.g., regular overeating and sedentary lifestyle). Ratings of the target’s characteristics and physical attractiveness did not change with this manipulation. Overall, this study provided logical and consistent results, while adding specific information to the literature. Further, this study offered a new, effective intervention for obesity stigma reduction, as well as providing some support for the empathy and attribution interventions. These three interventions proved to be the strongest in this study, and perhaps they will one day be used as part of a more global intervention to reduce stigma and discrimination toward overweight and obese people. / October 2008

The present research explored the effects of Situational Attribution Training (Stewart, Latu, Kawakami, & Myers, 2010) on affective bias utilizing facial electromyography (EMG). Participants viewed a slideshow of randomly presented photographs of both and White and Black American men while rating how “friendly” each individual appeared. Simultaneously, corrugator and zygomaticus region activity, linked with positive and negative affect, respectively, was measured. Of these participants, half were randomly assigned to complete Situational Attribution Training beforehand. Results for EMG activity suggested no significant differences in EMG activity for White compared to Black photographs for either the training or control participants; thus, this study did not find evidence of affective bias by way of corrugator or zygomaticus activity. However, errors in slideshow presentation prevent clear interpretation of these results. Suggestions for future research and ways in which bias errors can be avoided are discussed.

Denna uppsats är en kvalitativ studie med den hermeneutiska fenomenologin som vetenskapligt perspektiv. Syftet är att beskriva hur rekryterare själva upplever fenomenet första intrycket samt hur den icke verbala kommunikationen påverkar detta. Vi vill genom en situation som en anställningsintervju beskriva hur rekryterare upplever det första intrycket utifrån egna erfarenheter, samt hur handslag, kroppshållning, utseende, gester och ögonkontakt påverkar detta. Våra forskningsfrågor lyder enligt följande; Hur upplever rekryterare det första intrycket vid en anställningsintervju? Hur, fem icke verbala signaler påverkar det första intrycket under anställningsintervjun? För att besvara forskningsfrågorna har sex semistrukturerade intervjuer genomförts med rekryterare som har stor erfarenhet av anställningsintervjuer. Våra teoretiska utgångspunkter har varit attributionsteorin samt det fundamentala attributionsfelet där båda är grenar inom den kognitiva teorin. Även Fiskes teorier om kommunikation har legat till grund. Slutsatserna blev utifrån respondenternas upplevelser att det första intrycket har en betydelse under en anställningsintervju men är inte på något sätt avgörande. Respondenterna är således beredda på att omvärdera om ett första intryck skulle bli negativt, men det skapar bättre förutsättningar och underlättar för rekryteraren om det är ett bra sådant. De icke verbala signalerna har en påverkan genom att de är en del av en helhet som alla hjälper till för att förstärka ett helhetsintryck. Utifrån uppsatsen slutsatser har vi skapat en djupare förståelse kring första intrycket och dess betydelse under en anställningsintervju samt fått ta del av våra respondenters upplevda erfarenheter.

Abstract There are currently three arguments in the treatment of business tax in Taiwan's integrated income tax system. They are the income tax expense argument, appropriation of net income of income tax argument, and income tax asset argument. Among them, the income tax expense argument is mainly adopted. The purposes of this study are, first, to examine the legitimacy of the regulations of the current financial accounting principles as well as the arguments of scholars and experts. Then we try to find a more perfect accounting treatment model. Finally, we study the current income tax law regulations to check if it is absolutely necessary to set up an imputation credit account outside the book of account. This study finds that the current system is not legitimate enough to fulfill the requirements of an idealized accounting treatment model. The nature of business tax in our integrated income tax system should depend on the attributive situation rather than judging its nature and accounting treatment by the above mentioned three arguments. Therefore, this study proposes an innovative argument entitled Income Tax Attribution Argument. The logic of this new system is primarily to analyze the attributes for income tax according to current tax law; then judge its nature by its attributive situation; finally, decide its accounting treatment in accordance with its nature. According to our current income tax law, there are at least seven categories of attributive situations. The differences among their natures are so large that we have to distinguish them. The mistake that the income tax expense argument makes is that it attempts to treat various accounting affairs by a single accounting concept and method. Part of the differences among their natures were mentioned in the appropriation of net income of income tax argument and income tax asset argument, but no further study appeared later. Therefore, this study tries to bring out a new method of business income tax based on the attributive situation. We examine the nature and accounting treatment method according to four aspects: business entity convention, ownership theory, classification definition, and matching principle. The result shows that it has more advantages, even though it is a bit complex, and hence is a more perfect accounting treatment model compared to the others. The Income Tax Attribution Argument proposed by this study lists the classification of applying deductible tax amount formally to record the unapplied deductible tax amount. This classification can replace the shareholders' account of unapplied deductible tax amount. Therefore, it is unnecessary to set up an imputation credit account outside the book of account as is done in the current income tax law regulations.

Thesis (M. Phil.)--University of Hong Kong, 2001. / Includes bibliographical references (leaves 77-81).

Thesis (Ph. D.)--University of Oregon, 2003. / Typescript. Includes vita and abstract. Includes bibliographical references (leaves 133-138). Also available for download via the World Wide Web; free to University of Oregon users.

Thesis (Ph. D.)--University of Hong Kong, 2002. / Includes bibliographical references.

Thesis (Ph. D.)--Oregon State University, 2002. / Typescript (photocopy). Includes bibliographical references (leaves 84-90). Also available on the World Wide Web.