Stock options constituem uma forma cada vez mais comum de remunerar e reter executivos. Nos Estados Unidos, encontram-se normas que tratam do assunto desde 1948. No Brasil, embora a Lei n. 6.404/1976 já abordasse o assunto, a primeira normatização específica veio com o CPC 10 Pagamento Baseado em Ações, no final de 2008. Esta dissertação é um ensaio teórico, que enfoca o tratamento contábil adotado quando uma empresa oferece, exclusivamente, opções de ações a seus funcionários (sem alternativa de quitação do equivalente em dinheiro), com o objetivo de discutir a questão à luz da Teoria da Contabilidade, considerando que a Contabilidade tem como finalidade oferecer informações necessárias e suficientes à tomada de decisões econômicas. A grande discussão gira em torno do fato de a operação não gerar uma despesa para a empresa, posto que as razões que a caracterizam hoje como tal não encontram fundamento teórico suficiente para justificar essa contabilização. Pelo fato de não ser despesa e também não caracterizar lucro abrangente, a operação é considerada como transação de capital. O custo de oportunidade é também abordado, considerando sua relevância para uma discussão completa. / Stock options has become a common way to reward and retain executives. In United States, we find rules that deal with the subject since 1948. In Brazil, although the Brazilian Law 6.404/76 had already dealt with the subject, the first specific standardization came with CPC10 Share-Based Payment, in the end of 2008. This is a theoretical essay that focuses the accounting treatment when a company offers stock options to their employees, (without the alternative to pay equivalent amount in cash) and in accordance with the Theory of Accountancy, providing enough information for making economic decisions. The main debate is about the fact that this transaction does not generate an expense to the company, since there are not sufficient theoretical basis to justify it as well. Due to the fact that this is not an expense and neither characterize comprehensive income, it could be considered as capital transaction. The opportunity cost is also addressed in this essay, considering its relevance to a complete discussion.

A Compra e Venda a Contento é um instituto bastante utilizado nas relações comerciais ainda nos dias modernos. Já na antiguidade, os Compiladores do Corpus Iures Civilis também notaram a utilização de um pacto ut, si displicuisset, inempta esset, i.e., tal que, se desagradar, seja tida como não comprada, espalhando por todo o Digesto referências a tal pactum. Esse é o tema dessa monografia. Diferente da in diem addictio e da lege commissoria, que receberam um Título do Digesto cada, o pacto ora estudado não recebeu nome reconhecível dos jurisconsultos antigos. Nem por isso há que se discutir a sua importância: nas Institutas de Justiniano, os Compiladores utilizam este pacto especificamente para apontar a possibilidade de que a Compra fosse realizada condicionalmente (Inst. 3, 23, 4). Para realizar tal estudo, essa monografia se inicia com uma análise preliminar da Compra e Venda; estabelecem-se os elementos básicos o preço, a coisa e o consentimento , bem como uma descrição dos principais pacta que se adicionam ao contrato. Análise especial é feita da emptio ad gustum, bastante confundida como se a condição fosse a mesma. Em seguida, a monografia passa à definição do que se entendeu por pactum displicentiae, nome dado pela moderna doutrina romanista ao pacto descrito acima. Apontam-se os principais fragmentos que tratam da Compra e Venda a Contento, buscando assim alcançar uma definição básica do pacto. Apontam-se também as formas como o pacto é realizado nas fontes, seja as palavras com que os jurisconsultos os descrevem, bem como as consequências advinda. Antes de concluir o terceiro capítulo, há uma breve análise das ações ofertadas pelos jurisconsultos para garantir os direitos das partes. No quarto capítulo é feita uma análise das condições em Direito Romano: suas formas suspensiva e resolutiva e, em especial quanto a esta, como eram incluídas nos contratos. Analisa-se, então, a forma da condição do pactum displicentiae, se era sempre resolutivo, se necessariamente suspensivo ou se podia ser de ambas as formas. Neste capítulo estuda-se ainda outras formas de condição, a sua satisfação fictícia etc. No quinto capítulo, a monografia analisa o periculum res venditae, especialmente quanto à condição suspensiva. O faz porque esse pactum apresenta situação peculiar: em que pese haja contrato e a coisa esteja na posse do comprador, ainda não houve transferência da propriedade. Analisa-se ainda a questão da retroatividade da condição, buscando saber em que momento se transfere o periculum ao comprador. Enfim, passa-se à análise de três fragmentos extremamente interessantes, bem como de grande utilidade para a compreensão do instituto ora estudado. No primeiro, foca-se na questão da responsabilidade pela coisa vendida, sem descuidar da questão condicional. No segundo, analisa-se o limite da condição e a extensão da prova pelo comprador. No terceiro, o periculum, fazendo-se a contraposição entre a condição suspensiva e a condição resolutiva. / The Purchase and Sale on Satisfaction Condition is an institute widely used in commercial relations even in modern days. Already in the antiquity, the Compilers of the Corpus Civilis Iures had noted the use of a pact \"ut, si displicuisset, inempta esset\" (\"such that, if displeased, be regarded as not purchased\"), spreading references of such pactum across the Digest. This is the theme of this monograph. Unlike the in diem addictio and the commissoria lege, which received respective Titles in the Digest, the studied pact did not receive a recognizable name from the ancient jurists. Even so, its importance must not be doubted: in Justinians Institutes, the compilers use specifically this covenant to point the possibility that the purchase was stablished conditionally (Inst 3, 23, 4). Thus, to perform such a study, this monograph begins with a preliminary analysis of Sales contract; the basic elements price, the thing which is sold or bought and the consent are described, as well are described the pacta that are added to the Purchase and Sale. A special analysis is made of the emptio ad gustum, which creates quite a confusion, many times being understood as if it was the same condition. Next, the monograph addresses what is understood by pactum displicentiae, the name given by modern doctrine of Roman Law to the above described pactum. Pointing the main fragments that deals with its topic, it seeks to achieve a basic definition of the covenant. The monograph also points out the forms in which the covenant is held in the sources, the words that the jurists use to describe it and the consequences arisen. Before ending the third chapter, there is a brief analysis of the actions offered by the jurists to ensure the rights of the parties. The fourth chapter makes an analysis of the conditions under Roman law: its suspensive and resolutive forms, and in particular about the latter, which were included in the contracts. The next step is to analyze the form of the displicentiae pactum condition; if it was always resolutive, necessarily suspensive, or if it could be formed in both ways. This chapter still studied other forms of condition, especially their fictitious satisfaction. In the fifth chapter, the monograph analyzes the periculum res venditae, with especially consideration of the suspensive condition. This analysis is made because this pactum presents a peculiar situation: in spite of the contract and the fact that the thing is in the possession of the buyer, there has been no transfer of ownership. Further on, it studies the retroactivity of the condition, seeking to establish when it transfers the periculum to the buyer. At last, it moves on to analyze three extremely interesting fragments, as well as very useful for understanding the institute studied herein. The first focuses on the issue of liability for the thing sold, without neglecting the conditional issue. The second analyses the boundaries of the condition and the extent of the buyers freedom to experiment. The third addresses the periculum, making the contrast between the suspensive and the resolutive conditions.

Este trabalho é o resultado de um estudo exploratório que descreve a maneira como é exercida a atividade de venda no principal canal de distribuição das tintas prediais. O exercício da atividade de venda é descrito pela forma como ele se processa e pela identificação dos atributos responsáveis pela geração, manutenção e modificação da atividade de venda. A obtenção destas informações se deu pela investigação da interação entre os agentes responsáveis pela comercialização das tintas prediais na Tintas Killing S/A e em algumas revendas de tinta e revendas de material de construção. A investigação prossegue pelo processo de análise e interpretação das informações, por meio de uma comparação entre os relatos obtidos com os agentes do canal de distribuição, ou seja, os vendedores industriais, os técnicos em produção e aplicação de tintas, os gerentes das revendas, os vendedores de varejo e os pintores. Desta forma foi possível identificar as atividades de cada agente do canal e o que cada um deles considera como determinante na sua atividade de venda, possibilitando-se agrupar atividades e atributos repetidos por diferentes agentes, esclarecendo-se assim corno e por que a venda é exercida no canal de distribuição de tintas prediais. / This paper results from an exploratory research that describes the practice of selling activity performed by a distribution channel of building paints. The practice of selling activity was depicted by the way it works and by the identification of some attributes that accounts for generation, support and changing of the selling activity. Data were collected from investigating the interaction among the distribution channel agents, represented by a manufacturer ( Killing paints ), and some resellers ( paint stores and building material stores ). The analysis and interpretation of information/data were obtained by comparing the speeches of several distribution channel agents, such as industrial sellers, technicians of paint production and application, managers of stores, retail sellers and painters. Thus, the activities of each type of agents of this distribution channel were identified separately and each agent expressed what had determined his/her selling activity. This account allowed to join both selling activities and attributes which had been repeated by different agents, clearing up how and why the selling activity was played by distribution channel of buildind paints.

Submitted by Mario BC (mario@bc.ufrpe.br) on 2018-09-11T15:33:55Z No. of bitstreams: 1 Antonio Moreira Nicolau.pdf: 1556934 bytes, checksum: 1a19a7a668f28cc926e5ba5c9786eac9 (MD5) / Made available in DSpace on 2018-09-11T15:33:55Z (GMT). No. of bitstreams: 1 Antonio Moreira Nicolau.pdf: 1556934 bytes, checksum: 1a19a7a668f28cc926e5ba5c9786eac9 (MD5) Previous issue date: 2017-02-20 / This research had as objective to analyze the level of knowledge of the managers of the companies of the retail trade of João Pessoa / PB on the methods of formation of sale price. The study was characterized as exploratory and descriptive. To analyze the data, we used descriptive and inferential statistics. The data were collected electronically and on-site (in loco) through questionnaires, in which the participation of 85 companies was obtained. It was identified that, in general, managers of the companies of the retail trade of João Pessoa / PB do not present an acceptable level of knowledge about the methods of selling price formation. The pricing method with the highest percentage of agreement is the method based on the calculation of costs, however, it does not reach the acceptable percentage. In the comparison made between the knowledge score and the respondent's level of education, the Kruskal-Wallis test showed that the higher the respondent's level of education, the greater his level of knowledge about pricing methods. In the comparison between the knowledge score and the position occupied by the respondent, the Kruskal-Wallis test showed that the position occupied does not reveal greater knowledge about the methods of selling price formation. Companies attach a high degree of importance to the pricing process, the use of cost and expense information in management and the pricing process. The companies also attribute a high degree of satisfaction to the price of selling their merchandise and claim to use the cost and expense information in their management. The most used pricing method used by the companies surveyed was the mixed method, followed by the method based on the calculation of costs. The Mann-Whitney test showed that respondents who use the information can attribute the same degree to the respondents' Which they do not use. The Kruskal-Wallis test showed that there is a distinction between the degree of satisfaction and the choice of the pricing method. In the comparison of the degree of importance attributed with the pricing methods, the kruskal-wallis test showed that the choice of the pricing method does not interfere in the degree of importance attributed to them. / Esta pesquisa teve como objetivo analisar o nível de conhecimento dos gestores das empresas do comércio varejista de João pessoa/PB sobre os métodos de formação de preço de venda. O estudo caracterizou-se como exploratório e descritivo. Para análise dos dados utilizou-se da estatística descritiva e inferencial. Os dados foram coletados de forma eletrônica e presencial (in loco) através de questionários, no qual se se obteve a participação de 85 empresas. Identificou-se, de forma geral, que os gestores das empresas do comércio varejista de João Pessoa/PB não apresentam nível aceitável de conhecimento sobre os métodos de formação de preço de venda. O método de precificação com maior percentual de concordância é o método baseado na apuração dos custos, no entanto, não atinge o percentual aceitável. Na comparação feita entre o escore de conhecimento e a escolaridade do respondente, o teste de Kruskal-Wallis evidenciou que, quanto maior a escolaridade do respondente maior será o seu nível de conhecimento sobre os métodos de precificação. Já na comparação entre o escore de conhecimento e o cargo ocupado pelo respondente, o teste de Kruskal-Wallis mostrou que, o cargo ocupado não revela maior conhecimento sobre os métodos de formação de preço de venda. As empresas atribuem um alto grau de importância ao processo de precificação, a utilização das informações de custos e despesas na gestão e ao processo de precificação. As empresas também atribuem alto grau de satisfação no preço praticado na venda de suas mercadorias e que afirmam utilizarem as informações de custos e despesas na sua gestão. O método de precificação mais utilizado pelas empresas pesquisadas foi o método misto, seguido do método baseado na apuração dos custos. Na comparação entre as variáveis, grau de importância atribuído às informações de custos e despesas com sua utilização na formação do preço de venda, o teste de Mann-Whitney mostrou que, os respondentes que utilizam as informações, podem atribuir o mesmo grau que os respondentes que não usam. Com relação à comparação entre grau de satisfação no preço praticado com os métodos de precificação, o teste de Kruskal-Wallis evidenciou que, existe distinção entre o grau de satisfação e a escolha do método de precificação. Já na comparação do grau de importância atribuído com os métodos de precificação, o teste de kruskal-wallis mostrou que, a escolha do método de precificação não interfere no grau de importância atribuído a estes.

Die vorliegende Abhandlung befasst sich mit den rechtlichen Aspekten von Zinsen auf Zahlungsaufschub und den Besonderheiten seiner gesetzlichen Regelung in bezug auf andere Hypothesen in denen sich Zinsen verifizieren. Man suchte die Zinsen darzustellen, als den vom Verkäufer geforderten Preis im Tausch für die Gewährung von Kredit bezüglich des Preises des Objektes im gesetzlichen Rahmen des Kaufvertrages. Es wurde ausdrücklich der Unterschied hervorgehoben zwischen dem Kredit als integriertes Element gesetzlicher Verträge, so deren Verwirklichung erleichternt,wie beim Kaufvertrag auf Zahlungsaufschub und zwischen Kreditverträgen, in denen der Kredit das eigentliche gehandelte Objekt darstellt; denn diese Bewertung ist unentbehrlich für die gesetzliche Regelung, die sich je nach Fall anwendet. Es ist das erste Kapitel, das dieses Thema behandelt. Das zweite Kapitel hebt die Prinzipien hervor, welche die Dynamik der Verträge des Tauschverkehrs informieren, laut der Darstellung von Rudolf von Jhering, berücksichtigt die Funktion der Währung in diesem Rahmen, orientiert die Identifikation der Begriffe von Gleichwertigkeit, Vertragsgleichgewicht und Preis, was ausschlaggebend ist für den Verlauf des behandelten Themas. Das dritte Kapitel handelt anfänglich vom Kredit beim Kaufvertrag, der den Verkauf auf Zahlungsaufschub kennzeichnet. Danach befasst es sich mit den Eigenheiten des Preises, der sich in ihm zeigt,voraussehend die vermutliche Belastung, die sich aus dem Gewähren des Kredits des Preise des Objektes ergibt und schliesslich handelt es von speziellen Aspekten der Zinsen beim Verkauf auf Zahlungsaufschub. Das letzte Kapitel unterscheidet die gesetzliche Regelung, die sich auf den Verkauf auf Zahlungaufschub bezieht, von der allgemeinen Regelung Von Gewinnzinsen und hebt hervor die Besonderheiten, die sich in diesem Zusammenhang ergeben, in der Annahme, dass das Gewähren von Kredit des Preises sich im Rahmen eines Konsumverhalten vollzieht. / A presente dissertação trata dos aspectos jurídicos dos juros na venda a prazo e das peculiaridades de seu regime jurídico em relação às outras hipóteses em que os juros se verificam. Para tanto, buscou-se situar os juros como preço exigido pelo vendedor em razão da dação de crédito do preço da coisa no contexto da relação jurídica da compra e venda. Foi enfatizada a distinção entre o crédito como elemento integrante de negócios jurídicos, facilitando sua realização, como na venda a prazo, e nos negócios de crédito em que este é o próprio objeto negociado, pois essa apreciação é imprescindível para a identificação do regime jurídico aplicável a cada caso, reservando-se o primeiro capítulo para este tema. O segundo capítulo ressalta os princípios que informam a dinâmica dos contratos de intercâmbio na exposição de Rudolf von Jhering que, considerada a função da moeda nesse âmbito, orienta a identificação das noções de equivalência, equilíbrio contratual e preço a serem consideradas para o desenvolvimento do tema em referência. O terceiro capítulo trata inicialmente do crédito no contrato de compra e venda que caracteriza a venda a prazo e, em seguida, trata das peculiaridades do preço que nela se apresenta, em vista da pressuposta onerosidade decorrente da dação de crédito do preço coisa e, por fim, trata especificamente dos juros na venda a prazo. O último capítulo distingue o regime jurídico a que os juros na venda a prazo se sujeitam do regime geral de juros remuneratórios, e salienta as especificidades que nesse contexto se apresentam nas hipóteses em que a venda com a dação de crédito do preço se dá no contexto de uma relação de consumo.

[pt] A presente pesquisa aborda os projetos de design para pontos de venda de marcas de moda, como importantes veículos de transmissão da identidade das marcas. Analisa os processos de integração desses projetos entre si e com a identidade das marcas. A pesquisa de campo foi realizada através do método de pesquisa-ação participante, durante um ano, para testar um modelo de integração, em duas empresas de varejo de moda no Rio de Janeiro. A pesquisa bibliográfica relaciona a velocidade e efemeridade do contexto atual, com o desafio permanente da construção da identidade e do valor simbólico das marcas de moda; considera os estudos sobre marcas em geral para relacioná-los à dinâmica específica do varejo de moda; desenvolve o conceito ampliado de marca e de marcas de varejo de moda; analisa estratégias de empresas líderes do varejo de moda mundial que exploram os projetos de design do ponto de venda para oferecer aos indivíduos experiências e encontro de significados; destaca a necessidade de gestão desses projetos, para promover maior integração na construção da identidade das marcas de moda, e propõe um modelo de integração para os projetos de design do ponto de venda com a identidade da marca. A pesquisa contribui com o aumento do conhecimento no campo da moda, oferecendo uma abordagem específica desta área, no que diz respeito à gestão das marcas no contexto do varejo de moda e a importância do design nos projetos do ponto de venda, para a construção da identidade das marcas de moda. / [en] This present research approaches the fashion brands point of purchase design projects as an important way of transmission for their brand identity. Assess the process of development and integrating of these projects with one another and with the brand identity. The practical research was realized by a participative action research, during one year, to test a model of integration process, on two fashion retail companies in Rio de Janeiro. The bibliography relates the velocity and ephemerally of the current context, with the permanent challenge to build up the identity and symbolic value of fashion retail brands; consider the studies about general brands to relates them to the fashion retail specific dynamic; develops the broadest brand concept and fashion retail brands concept; analyzes some practices of global fashion retail leaders, who explore points of purchase design projects, offering to their costumers, experiences and meanings; highlights the need of management of these projects to promote more integration to build up the identity of the fashion brands, and propose one model of integration for point of purchase design projects and brand identity. The research expand the knowledge of fashion, offering a specific study of this area, about brand management in fashion retail context and the importance of design in point of purchase projects to build the fashion brand identity.

D.Ed. / The University of Venda is situated in an educationally disadvantaged environment. The study skills training programme was introduced in the Faculty of Humanities, Management Sciences and Law Foundation Programme to enhance students’ academic performance through structured interventions incorporating learning strategies, effective time management, and self-concept enhancement, among other skills. The purpose of the study was to evaluate the effectiveness of the study skills training programme for disadvantaged students in the Foundation Programme at the University of Venda, and to modify the current study skills training programme based on the findings of the research. Comparison was done between students exposed to the study skills training programme (experimental group) and those students that were not exposed to the programme (control group). The comparison focused on study habits, attitudes, study methods as well as academic performance of both groups. The study was completed in two phases. In the first phase, quantitative and qualitative data were collected through the mixed methods sequential explanatory research design. The researcher first collected and analysed the quantitative data. The qualitative data were collected and analysed second in the sequence and helped to explain the quantitative results obtained earlier. The Survey of Study Habits and Attitudes (SSHA) and the Learning and Study Strategies Inventory (LASSI) were used to collect quantitative data. Qualitative data collection was done by means of focus group as well as individual interviews. The results indicated that the academic performance of the experimental group was lower as compared to that of the control group. The current study skills training programme did not do enough in raising the motivational levels of students in the Foundation Programme (experimental group). One would therefore conclude that there were some deficiencies in the programme. The control group appeared to be a better group academically compared to the experimental group. The main determinant therefore appears to be potential rather than training. The literature review has yielded important information regarding the enhancement of academic performance of students. For example, it was noted from the literature that the use of a particular learning approach (strategy) should be linked to the learning context as well as the type of learning task.

In 1999, the Department of Water Affairs and Forestry (DWAF) initiated the development of the Nandoni Dam. A component of this project was the relocation of seven rural villages, which include Mulenzhe, Budeli, Dididi, Mpego, Machivandihala Agricultural College, Mutoti and Tshilangoma. Upon request from the community, DWAF had to provide for the exhumation of approximately 1,000 graves dating to the 20th century. A comprehensive analysis of the 160 skeletons (118 adults and 42 juveniles) found in association with these graves was performed, and a description of the health and disease patterns of these rural communities was provided. A secondary objective of this study was to assess the biological affinity of the Venda by examining both craniometric and odontometric traits. A demographic profile of these communities revealed a high incidence of death in children less than 5 years of age and medium ranged adult mortality that peaked between 45 and 55 years of age. This profile is similar to other contemporary black South African communities, and has been associated with poverty, poor living conditions and poor sanitation. When compared to Iron Age populations, it was noted that a dramatic decline in child mortality and a slight increase in adult longevity has occurred in black South African populations within the past 800 years. This may be associated with a reduction in the number of children born per mother and general improvements in lifestyle and living conditions. Medical researchers suggest that infectious disease and parasite infestation were high in rural Venda communities during the 20th century. Despite the high pathogen load in the environment, skeletal markers of non-specific diseases in this study were found to be minimal. This may be attributed to the administering of medication at both hospitals and local clinics, which would have arrested the development of diseases caused by bacteria and parasites. Overall, it appears that medicine improved health for the individual, but it was relatively ineffective on reducing the number of pathogens in the general environment. Dental health was relatively good for these communities. Tooth decay was more common in Venda than other agricultural based populations and may be related to the increased consumption of western foods such as refined maize and sugar. The results of uni- and multivariate statistical analyses on the craniometric and odontometric traits are indicative of a stronger relationship between the Venda and South African Negroid populations than the East Africa groups. This supports the idea of local development of the Venda people in the Soutpansberg region. These results are also in agreement with other studies that have shown similarities in cranial and dental morphology of South African Negroids with the Venda. Due to the small sample size from K2, it was not possible to establish a direct relationship between this group and the Venda. However, it is prudent to say that both groups can be classified as South African Negroids. / Thesis (DPhil)-University of Pretoria, 2005 / Anatomy / unrestricted

This dissertation reflects on the problem of the Vhavenda experience of simultaneous belief in the life hereafter and the Biblical God. The study therefore indicates a systematic analysis of the Vhavenda concept of God as well as of life hereafter with regard to their own traditional and cultural experience. It became clear that Africans through the ages did believe in God. The human beings are created by God and life is a gift from God to the individuals, which means that they believed in God long before the missionaries came to this country. Africans had their own culture and their own religion. It is stated that God was worshipped as the greatest one. His Venda name was Nwali. In certain areas he was called by other names such as Raluvhimba and Khuzwane. This is a clear indication that the Vhavenda worshipped one God although they referred to him in three names; other tribe had other names for him. Burial rituals play a significant role in Venda culture as it a pointer to the new world of the living dead. The burial rites make it quite vivid that bereaved believed strongly and convincingly that the dead is only making a way or taking a journey to his /her final destiny, the new world only know to the deceased .The living are convinced that the deceased have extra - power, as they are nearer to God, and they are now in possession of double powers, the one they had whilst they were still alive and the one they acquired after death. Death is just a process of removing a person from the present of his being into the past .He / she goes to the land of the living dead which is not very different from this one. It is a duplication of this life. He / she will join the deceased members of his /her family. Life will continue just as it has been. Death is not feared but accepted as something natural and inevitable. After all, it is through death that one joins one’s departed fellows; therefore death is not regarded as annihilation. The researcher has found out that there are few things which the African traditional religion seems not to understand or come to terms with regard to Christ and Christianity. In this case, the idea of Jesus as the Son of God and only great ancestor of all humanity seems to be a very strange and confusing concept among African traditionalists. They seemed to be failing to understand that Christ is a new great ancestor not in terms of family mediation only, but in the all inclusive and holistic approach in matters pertaining to faith. Christ Jesus is not only the great ancestor, but is God, mediator and saviour. The Christian eschatology does differ from the traditional Venda belief, in a very important instance, while ‘’eternal life’’ for the Vhavenda means reaching back into the past , joining the living dead whose lives are behind us , the Christian message reaches into the future, the coming of Jesus Christ , the promise of a new Heaven and a new Earth. At the end a number of conclusions reached and a few points for future research added. / Dissertation (MA)--University of Pretoria, 2009. / Science of Religion and Missiology / unrestricted

Thesis (Ph. D. (Tshivenda)) --University of Limpopo, 2016 / This study examined Tshivenḓa euphemisms from a socio-pragmatic perspective within a framework of Politeness and Indirectness Communicative theories. According to Brown and Levinson (1987), Politeness Theory describes politeness as showing concern for people’s ‘face’ needs where ‘face’ means one’s public self-image. In terms of the Indirectness Communicative Theory, euphemism is a face saving mechanism which emphasizes mutual cooperation in a conversation. Euphemisms are described as substitutions of agreeable or inoffensive expressions for ones that may offend or suggest something unpleasant. They are words with meanings or sounds that are thought, somehow, to be nicer, cleaner or more elevated and they are used as substitutes for words deemed unpleasant, crude or ugly in sound or sense. The study adopted a descriptive and exploratory design within a qualitative research approach, based on the view that qualitative research aims at explaining complex phenomena by means of verbal description rather than testing hypotheses with numerical values. Furthermore, primary data were elicited from 25 participants of different ages, genders, educational levels, social status and occupations who are native speakers of the Tshivenḓa language by means of semi-structured interviews. Since this study involved working with humans, all ethical aspects were ensured. The study, which investigated the use of Tshivenḓa euphemisms, was conducted in seven social domains in Venḓa in the Vhembe District: local courts, churches, homes, hospitals, girls in seclusion, schools and electronic media. The study’s findings show evidence of the use of Tshivenḓa euphemisms in these various domains. However, the court domain seems not to use many euphemisms due to the fact that clear communication is required there; for two parties in a case to understand what is being said during the proceedings the use of roundabout indirect language is avoided – the courts believe in calling ‘a spade, a spade.’ Through the careful analysis of euphemisms, the study’s findings revealed that euphemisms have both positive and negative effects on language, including Tshivenḓa. Some of the positive effects of euphemisms revealed by this study include the ability to avoid directly naming what is deemed unpleasant; they make the language sound more v literary; and they allow people to discuss touchy or taboo subjects with ease. However, the findings also suggested that euphemisms may be disrespectful; they could hinder clear communication; they are deceptive; and they may lead to miscommunication and general confusion. Based on the findings of the study, it is recommended that the use of euphemisms in Tshivenḓa language should be reinforced in all social domains in order to enhance politeness; preserve the public self-image of the participants in communicative exchanges; and facilitate harmonious interpersonal relationships. It is also recommended that further study be undertaken to identify other factors that may affect the use of euphemisms in Tshivenḓa from other perspectives. Key concepts: Politeness; Euphemisms; Treadmill; Taboo; Face work