Ett flertal forskare har noterat sambanden mellan intrycksstyrning och social önskvärdhet som växt fram ur Erving Goffmans dramaturgi om människans agerande i sociala kontexter. Syftet med denna uppsats är att undersöka hur olika intrycksstyrningsstilar används av universitetsstudenter och vilka samband som existerar mellan dessa stilar och den upplevda sociala önskvärdheten. För att uppnå detta använde vi Social Desirability Scale SDS-17 och Impression Management Styles Scale IMS. En enkät skickades ut på Facebook och LinkedIn för att erhålla svar på forskningsfrågorna. Samtliga hypoteser testades, där den första hypotesen visade ett signifikant samband mellan social önskvärdhet och användandet av intrycksstyrningsstilar. Den andra hypotesen förutsäger att studenter med högre social önskvärdhet kommer att använda intrycksstyrningsstilen inställsamhet mer frekvent än de med lägre social önskvärdhet. Den tredje hypotesen förväntar sig att studenter kommer att öka sitt socialt önskvärda beteende med ett ökat antal studieterminer. Dessa hypoteser testades genom en multipel regressionsanalys. I studien deltog 135 personer (N=135) varav majoriteten var kvinnor (71.1%). Resultaten av den multipla regressionsanalysen visade att intrycksstyrningsstilen bedjande var en signifikant prediktor för social önskvärdhet (p = .014). Denna insikt ger en viss ökad förståelse för dynamiken mellan intrycksstyrning, social önskvärdhet och universitetsstudenters beteendemönster. / A number of researchers have noted the relationship between Impression Management and Social Desirability that have originated from Erving Goffman’s dramaturgical theory of human interaction in social contexts. The purpose of this essay is to explore how various Impression Management Styles are implemented by university students and to examine the correlations that exist between these styles and perceived Social Desirability. To achieve this we used Social Desirability Scale SDS-17 and Impression Management Styles Scale IMS. A survey was published on Facebook and LinkedIn to collect data to answer the research questions. All hypotheses were tested, where the first hypothesis sought a significant correlation between Social Desirability and the use of Impression Management Styles. The second hypothesis predicted that students with higher Social Desirability will use the Impression Management Style ingratiation more frequently than those with lower Social Desirability. The third hypothesis expected that students will enhance their social desirable behaviors with an increased number of studied semesters. These hypotheses were tested through a multiple regression analyses. The conducted study included 135 people (N=135) with a majority of women (71.1%). The results of the multiple regression analyses showed that the Impression Management Style supplication was a significant predictor of Social Desirability (p = .014). This insight provides a certain heightened understanding of the dynamics between Impression Management, Social Desirability, and the behavioral patterns of university students.

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Präsentiert werden drei Studien zum Thema Prädiktion von Leistung. In Studie 1 wurde die Prädiktion von Studienerfolg nicht nur mit Persönlichkeitsmaßen auf Facettenebene sowohl von Fremd- als auch Selbst-Ratings untersucht, sondern auch der Einfluss von faking auf die Kriteriumsvalidität. Ergebnisse zeigten, dass Fremd- über Selbst-Ratings und Intelligenz hinaus Studienerfolg prädizieren. Auch wurde gezeigt, dass Faking die Kriteriumsvaliditäten auf Facettenebene in unterschiedlicher Weise beeinflusst. Studie 2 untersuchte den Einfluss der unterschiedlichen Abstraktionsebene von Prädiktor und Kriterium auf die Kriteriumsvalidität. Dazu wurden Leistungsmotivationsskalen sowohl in einer Mathe-spezifischen Formulierung als auch in einer globalen Formulierung Schülern vorgegeben. Diese Skalen dienten dann als Prädiktoren für Noten in Mathe, Physik und Deutsch. Ergebnisse einer Varianzzerlegung mit MTMM zeigten, dass die Mathe-spezifischen Skalen durchgehend ein Plus an Varianz enthalten, welches unabhängig ist von der Varianz aufgrund der einzelnen Motivationskonstrukte. Folglich messen domänen-spezifische Skalen entweder ein engeres Konstrukt von Leistungsmotivation oder, eher, ein zusätzliches Konstrukt. Das Korrelationsmuster der domänen-spezifischen Varianz mit den drei untersuchten Noten legt nahe, dass es sich bei diesem zusätzlichen Konstrukt um Selbstkonzept handelt. Studie 3 untersuchte die Konstruktvalidität der Big 5 und möglicher higher-order factors nach Kontrolle von möglichen Biases innerhalb des CTCM-1 Ansatzes mit Selbst- und Fremdratings. Ergebnisse zeigten, dass bias-bereinigte Big 5 Maße die Annahme eines higher-order factors wenig plausibel machen. Darüber hinaus konnte ein solcher potentieller Faktor nicht theoriekonform die positive Eigenschaft Intelligenz prädizieren. Insgesamt verdeutlicht dies die Problematik des Einflusses von unterschiedlichen Quellen und Verzerrungen auf die Kriteriumsvalidität von häufig eingesetzten Persönlichkeitsmaßen. / Presented are 3 studies about the prediction of performance. Study 1 analyzes the prediction of academic performance by use of self-ratings, other-ratings and faked-ratings of personality measures not only on domain level but also on facet level. Result showed that other-ratings yield incremental validity above and beyond self-ratings and intelligence. Moreover, against prior findings for domain-level, faking does influence criterion validity on facet-level, with the influence not being uniform in direction. Study 2 analyzed the influence of different levels of abstraction of predictor and criterion in the realm of achievement motivation. For that, various achievement motivation scales were administered both in a global and a math-specific wording. These scales later on served as predictor for grades in math, physics and German. By modeling this data in a MTMM model different sources of variance could be disentangled. Results showed that math-specific scales are the better predictors. More so, these domain-specific scales have uniformly an increase in variance regardless of the positive or negative valence of the various achievement motivation scales. This leads to the conclusion that math-domain-specific scales either measure a narrower construct or, more probable, they tap an additional construct. This is backed by the uniform positive additional variance. Moreover, test-criterion correlation-pattern between the math-domain-specific variance and the three different grades makes it plausible that the additional construct tapped in these scales is self-concept. Study 3 analyzed the construct-validity of personality’s Big 5 and their possible higher order factor after controlling for singular rater biases using a newly developed CTCM-1 approach. Results showed that these bias free Big 5 make the assumption of one higher order factor implausible. Moreover, such a factor would not uniformly predict intelligence as is claimed by advocates of this factor.

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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)