Battles in the costing war: UK debates, 1950-75

In the UK, 1950-75 was a lively period in the long-running debates between proponents of absorption and marginal costing. In the nexus of competing interests, management accountants advocated and defended rival costing systems with much vigour and passion. Expressed in the language of the times, these debates were 'battles' in the costing 'war'. We focus on these battles, analysing the various forces that operated upon the combatants, and locate them in the wider costing war. We conclude that no final resolution of the conflict was achieved in the twentieth century, nor is one likely in the foreseeable future.     

构建员工情绪资本管理机制

每个人都有自己的情绪,而由个人所组成的企业自然也有情绪,对企业而言,情绪也是一种资本,这种资本在很大程度上决定着企业的竞争力,促进智力资本作用的发挥、决定企业的性格和企业的人性化程度。员工情绪管理机制构建的途径：重视人的复杂性,遵循以人为本的管理理念;善于运用激励机制,激发员工工作的热情;建立员工帮助计划;培训员工个体进行情绪管理的能力和完善员工情绪管理机制。     

An Empirical Analysis of Synthesizing the Effects of Festival Quality,Emotion, Festival Image and Festival Satisfaction on Festival Loyalty: A Case Study of Macau Food Festival

This study aims to examine the interrelationships among the festival quality dimensions, festival quality, emotion, festival image, festival satisfaction and festival loyalty. Analysis of data from 454 attendees in the 12^th Macau Food Festival indicates that the proposed model fits the data. The result of this study will assist festival management in developing and implementing market‐orientated service strategies to increase quality and image, and enhance the emotion and satisfaction of attendees in order to attain their loyalty toward food festivals. Copyright © 2014 John Wiley & Sons, Ltd.     

如何让学生带着情感上好英语课

基础教育课程改革的一个重要方面是把培养学生的情感列入课程教学目标。现代大学英语教学要求我们在英语教学中不但要重视培养学生的语言知识和语言技能,更要关注学生情感态度的发展。     

Gender, emotion and power in work relationships

We offer a theoretical account of how gender and emotion combine to influence the development of power in work relationships. We document the profound impact gender has on the display, perception and evaluation of emotion in the workplace. We illustrate the reciprocal relationship between emotion and power, and identify cycles of powerlessness that prevent women from developing and leveraging power in their work relationships. By exploring the nexus of gender, emotion and power in work relationships, we offer new insights into how the gendering of emotion creates and perpetuates gender differences in power in organizations. Implications for research and practice are offered.     

论大学英语教学内容的情感性处理

针对我国目前大学英语教学中存在严重的"重知轻情"倾向,这种倾向表现为过分强调英语学习的认知因素,忽视对具备各自特点的学习者个体的关注,忽视情感因素对英语学习的影响。根据我国目前大学英语的教学现状,本文着重探讨进行大学英语教学内容的情感性处理的必要性和策略,同时强调培养学生的认知能力不容忽视。     

英语诗歌欣赏的意义

英语诗歌是一个包含丰富社会生活内容和艺术内涵的世界,欣赏它,读者可以了解英语国家的历史与现实,可以培养自己的文学趣味和接受审美教育等。     

Changes in tourists’ perception of well-being based on their use of emotion regulation strategies during vacation

ABSTRACT

Based on the theoretical foundation of emotion regulation, this exploratory study aimed to examine changes in tourists’ perceived well-being and to determine whether these changes were due to use of emotion regulation strategies (ERSs) during their vacation. This study used travel diaries to record tourists’ use of ERSs on a daily basis, and also measured tourists’ perceived well-being one day before and after their vacation. Results indicated that tourists had significantly higher perceptions of well-being after vacation, and those who used ERSs were more likely to indicate a higher sense of well-being after vacation. The results provide new insight into which aspects of tourists’ subjective and psychological well-being can be boosted by taking vacations and how these aspects may be enhanced by using different ERSs.     

Examining the impact of experiential value on emotions,self-connective attachment,and brand loyalty in Korean family restaurants

ABSTRACT

This study examines how experiential value as perceived by customers of Korean family restaurants influences consumption emotions, self-connective attachment to the restaurant brand, and, ultimately, brand loyalty. Having conducted a comprehensive literature review, the study proposes and estimates a model that specifies the interrelationships among four dimensions of experiential value (i.e., atmosphere, escapism, customer return on investment, and service excellence), and latent variables of positive and negative emotions, self-connective attachment, and brand loyalty. Analysis with structural equation modeling was conducted with data collected from customers of family restaurants in South Korea. The results show that dimensions of experiential value influence either positive or negative emotions. The emotion variables, together with self-connective attachment, also mediate the relationships between perceived value of dining experience and brand loyalty.     

坚持还是放弃：失败恐惧的认知效应及其对创业坚持的影响

基于情绪认知评价理论,从情绪和认知两个视角分析失败恐惧对创业坚持的影响与边界条件。通过对316名创业者的问卷调查发现：创业失败恐惧对创业坚持行为具有负向影响;自我效能感在失败恐惧和创业坚持之间发挥中介作用;成长型思维调节失败恐惧对自我效能感的负向影响,成长型思维通过降低失败恐惧对自我效能感的负向作用来促进创业坚持行为。依据“情感—认知—行为”的逻辑从创业者的情绪和认知视角综合分析失败恐惧对创业坚持的影响,既为创业者中途退出创业活动提供解释思路和理论洞见,也为全面理解创业坚持行为提供理论指导。