  This paper solves exit problems for spectrally negative Markov additive
processes and their reflections. A so-called scale matrix, which is a
generalization of the scale function of a spectrally negative \levy process,
plays a central role in the study of exit problems. Existence of the scale
matrix was shown in Thm. 3 of Kyprianou and Palmowski (2008). We provide a
probabilistic construction of the scale matrix, and identify the transform. In
addition, we generalize to the MAP setting the relation between the scale
function and the excursion (height) measure. The main technique is based on the
occupation density formula and even in the context of fluctuations of
spectrally negative L\'{e}vy processes this idea seems to be new. Our
representation of the scale matrix $W(x)=e^{-\Lambda x}\eL(x)$ in terms of nice
probabilistic objects opens up possibilities for further investigation of its
properties.
