Thesis (M.A.)--University of Wisconsin--Madison, 1967. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (Ph. D.)--University of Louisville, 2009. / Department of Psychological and Brain Sciences. Vita. "August 2009." Includes bibliographical references (leaves 161-175).

Thesis (Ph. D.)--University of Wisconsin--Madison, 1974. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1967. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 58-59).

Humans are highly motivated to avoid boredom. What is the functional role of boredom, and why is it so aversive? An empirical study tested the hypothesis that a need for agency, or control over one’s actions and their effects, plays a role in our avoidance of boredom. The study also explored the role of an individual difference called experiential avoidance, which captures the tendency to avoid negative internal experiences, sometimes via problematic behaviors. Results were integrated with current clinical techniques that use mindfulness and acceptance-based approaches to address such avoidance of internal experiences. In the study, one hundred twenty-three adults completed a series of computer tasks in which their sense of agency was manipulated. After being oriented to high and medium levels of agency, participants completed a series of 30-second low agency trials in which they had the opportunity to escape to high or medium agency, at a cost. The amount of money they were willing to forego indicated their motivation to avoid low agency, or “need for agency.” After a break, they were then asked to complete a series of 30-second trials in which they did nothing, but again had the option to escape to high or medium agency at a cost. The amount of money they were willing to forego in this task indicated their motivation to avoid doing nothing, or “need for action.” Results demonstrated that on average, people were willing to give up money to avoid both low agency and to avoid a boring situation (doing nothing). Furthermore, their motivation to avoid boredom indeed was driven by the extent to which they felt that doing nothing afforded them a low sense of agency. Finally, those who were higher in experiential avoidance demonstrated a higher need for agency and action, and those lower in mindfulness demonstrated a higher need for agency. These results demonstrate that the motivation to avoid boredom may be rooted in a need for agency, and that acceptance- based clinical approaches may have success addressing this avoidance and the problematic behaviors that follow.

The Income Tax Act 58 of 1962 makes provision for the taxation of taxpayers under the new General Anti Avoidance Rule (GAAR) which is encompassed in section 80A- 80G. This research basically deals with the analysis of the new general anti avoidance rule. Each provision is critically analysed. An anti avoidance rule has been part of the South African legislation since 1941, in section 90 of the Income Tax Act. Section 103 was later introduced to deal with the provisions of the anti avoidance rule because section 90 had proved to be insufficient to combat tax abuses. However, section 103 was repealed and replaced by the current section 80A (under discussion) because it proved to be an inconsistent and ineffective deterrent to the increasing form of tax arrangements. Furthermore, it was stated that it was not in line with international standards and developments, hence resulting in the introduction of section 80A-80G in 1996. The aim of this research is to determine whether the new rule is an effective deterrent for abusive tax abuses by the taxpayers. Furthermore, it aims at investigating whether the new general anti avoidance rule has been phrased in clear, unambiguous terms so as to ensure that the taxpayer, the Commissioner and the courts are clear as to what each provision entails. In general each of the provisions of section 80A of the New General Anti Avoidance is analysed. The research deals with the meaning of the terms ‘arrangement’, thereafter ‘tax benefit’, ‘sole and main purpose’, ‘commercial substance’, and lastly, ‘misuse and abuse’ of the provisions of the Act. The analysis of each of the provisions is aimed at determining whether the new general anti avoidance rule is clear and easy to understand. It aims at determining what constitutes an impermissible tax avoidance rule, which in the event that an arrangement or agreement is impermissible tax avoidance, would lead to the provisions of the GAAR being applicable. Furthermore, this research aims to determine whether the Act makes provision for, or rather explains in clear terms, what amounts to permissible tax avoidance. Lastly, after all the provisions are discussed, the research identifies the major weaknesses of the new GAAR and provides recommendations. It has to be noted that regardless of the fact that the new GAAR might have deficiencies, it is imperative that the legislature makes the provisions the GAAR clear by inserting sections in the Act, or replacing certain provisions in the Act where necessary and applicable, so as to ensure that the there is clarity and certainty when dealing with such provisions. Therefore this research is necessary to ensure that taxpayers are aware of the provisions which qualify as impermissible tax avoidance and when the arrangements they enter into are regarded as permissible. In addition, clarity is required to ensure that the taxpayer, the Commissioner and the courts understand exactly what the new GAAR entails, thus preventing the opening of the floodgates of litigation. Lastly, after all the provisions are discussed, the research identifies the major weaknesses of the new GAAR and provides recommendations. It has to be noted that regardless of the fact that the new GAAR might have deficiencies, it is imperative that the legislature makes the provisions the GAAR clear by inserting sections in the Act, or replacing certain provisions in the Act where necessary and applicable, so as to ensure that the there is clarity and certainty when dealing with such provisions. Therefore this research is necessary to ensure that taxpayers are aware of the provisions which qualify as impermissible tax avoidance and when the arrangements they enter into are regarded as permissible. In addition, clarity is required to ensure that the taxpayer, the Commissioner and the courts understand exactly what the new GAAR entails, thus preventing the opening of the floodgates of litigation. Copyright / Dissertation (LLM)--University of Pretoria, 2012. / Mercantile Law / unrestricted

People everywhere strive for an ideal view of the self, but the conception of “ideal” differs importantly across cultures. In Western societies, the ideal self entails the possession of high self-esteem, whereas in East Asian cultures the ideal self entails maintenance of “face,” or successful performance of social roles and obligations. Within each cultural context, aspirations for an ideal self are facilitated by a network of psychological processes. One such psychological process is approach and avoidance motivations: approach motivation is useful for Westerners’ pursuit of high self-esteem whereas avoidance motivation is useful for East Asians’ concerns for face maintenance. Review of prior research renders support to this theorizing. Because approach and avoidance motivations are fundamental psychological processes, cross-cultural research on this topic is a great venue for investigating the ways in which culture shapes psychological processes. This dissertation examines the implication of cultural differences in approach and avoidance motivations in two domains. Studies 1 and 2 investigated the motivational consequences of a fit between culturally encouraged motivation and focus of self-regulation that a task at hand calls for. In comparisons of Canadians and Japanese, these studies found that individuals’ motivation for a task is enhanced when culturally encouraged motivation matched with focus of self-regulation required for the task. The second set of studies (Study 3 and 4) examined cognitive consequences of approach-avoidance motivation cultural difference. These studies found that a type of information that people are attuned to differs as a function of cultural differences in approach-avoidance motivations. Implications of the findings and future directions are discussed. / Arts, Faculty of / Psychology, Department of / Graduate

Two groups of rats, handled on days (1-11) and days (21-32), and a nonhandled group were tested at 75 days of age on a modified two-way shuttle avoidance task. One-half of the animals were light-reared, the other half dark-reared. Measures taken included percentage correct avoidance responses (AR), intertrial interval responses (ITIR), escape response and avoidance response latencies (ERL and ARL), and A-Scores in percentage form (AR - ITIR). No differences in any of these measures except ERL was observed as a result of handling, though rearing in differential environments provided significant differences in AR, A-Scores, and ERL. Results were interpreted in terms of several relevant theories, with Melzack's (1968) hypothesis proving the most parsimonious in accounting for the data. / Arts, Faculty of / Psychology, Department of / Graduate

Includes bibliographical references / South Africa has seen many developments in both the areas of corporate law and tax legislation. The legislation in question has developed from an apartheid or pre-democratic era to that of the current democratic South Africa, in which individuals have the freedom to become entrepreneurs, and have the opportunity to start up small to medium and larger enterprises, in order to firstly make a profit but also to ensure that they enjoy the benefits which the separate legal personality of Corporate Structures are entitled to. The focus of the research was to carefully study Corporate Structures created by directors and other entities and to show how these personalities make use of various arrangements to reduce tax liability, both by lawful and unlawful methods. In addition to this, the research involved a close analysis a of how a Corporate Structure is formed, from the date of incorporation of the entity, to the rights, and duties of the entity, the rights and duties of the role-players such as directors and shareholders, who control the entity and make the necessary decisions relating to the entity. The thesis focuses on the tests used by the courts to examine the true commercial substance of Corporate Structures and the arrangements put in place by these entities or individuals mentioned above. The above approach was applied by analysing the principle of Piercing the Corporate Veil both at common law and statutory level, the principles of Substance over Form, General Anti-Avoidance provisions and the Tax Administration Act 28 of 2011 provisions, in light of the Anti-Avoidance provisions. It is trite law that taxpayers are allowed to arrange their affairs or commercial activities in a manner in which they may gain a tax advantage provided they do so, within the ambit of the law. The effect of the taxpayer having such freedoms is that many of the contracting parties or taxpayers abuse the legislative provisions and enter into transactions and commercial activities which circumvent the legal provisions. The framework of the analysis was to look at the Companies Act 71 of 2008, Income Tax 58 of 1962 and the Tax Administration Act 28 of 2011 Acts respectively. The result of the research has shown that the tests put forward by the courts assist in ensuring that the principle of separate legal personality is upheld, taxpayers such as entities are free to arrange their affairs in a manner that allows a certain tax advantage provided it is within the ambit of the law. The study has shown that the doctrine of separate legal personality is upheld within our current legal system. There are many tax and legal benefits to natural persons establishing an entity; however these benefits should not lead to abuse by entities. Lastly, the courts will carefully scrutinise the commercial substance of a transaction and test whether the parties to the transaction have acted in accordance with the true principles of the transactions, the conclusion herein is therefore that the law should not interpret the modern commercial world with a closed minded approach and legislate strictly, without considering all the circumstances of a matter in light of the necessary law and policy considerations and in so doing, rather adopt a modern commercial minded approach. As a growing South African economy, entities should be permitted to arrange their commercial transactions and affairs in the best possible way to obtain a legal tax benefit and make profits which will ultimately ensure that we have a sustainable economy and strong Corporate Structures in place, in order to be placed in a stronger position in terms of an African perspective and compete more competitively at an International level.

Intimate partner violence (IPV) occurs between two individuals who have formerly been or are currently in an intimate relationship. IPV includes physical violence, sexual violence, threats of physical or sexual violence, and emotional abuse (Kernic, Wolf, & Holt, 2000; Rennison & Welchans, 2000). Experiencing IPV is associated with a serious impact on psychological health (Afifi, MacMillan, Cox, Asmundson, Stein, & Sareen, 2008; Calvete, Corral , & EstΘvez, 2008). Research on other forms of trauma indicates that experiential avoidance (EA) plays an important role in psychological distress and psychopathology. Thus, it was hypothesized that EA would play a key role in the impact of IPV. Using the Baron and Kenny (1986) method, the current study examined whether EA was a mediator between IPV severity and psychological distress, and whether EA was a mediator between IPV severity and PTSD symptomology, more specifically. In addition, mediational analyses were run to determine if suppression changed the relationships between IPV severity and psychological distress, or IPV severity and PTSD symptomology. Using the same methods, EA and suppression were both also examined as mediators between psychological/verbal abuse severity and psychological distress, and between psychological/verbal abuse severity and PTSD symptomology. No significant results were found in a treatment sample. However, several mediations and partial mediations were found in an undergraduate sample. These findings are likely to impact treatment of individuals who have experienced IPV and demonstrate the utility of acceptance and mindfulness based interventions such as ACT with this population.