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.     

浅谈教练员临场情绪状态的自我控制

教练员临场情绪的自我控制对于正确判断比赛和运动员成绩起着重要作用。教练员应具有坚定的自信心理,稳定、沉着的表情动作及良好的言语指导技巧,并运用相应方法对情绪进行有效控制。     

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。     

浅谈工程投标保证金现状

本文介绍了现有投标保证金的相关规定,总结了投标保证金在实际招投标活动中起到的作用和存在的弊病,并提出了三点建议。     

组织视角下的企业员工情绪管理

员工情绪管理是现代企业管理中新的课题。文章从组织的角度出发,将员工情绪分为个体情绪、组织情绪、企业情绪三个层次,对相关概念进行了界定。研究了激励理论与员工情绪管理的关系。将相关理论应用到实践当中,论述进行员工情绪管理应当遵循匹配和疏导的原则,并从引导员工树立正确的情绪管理、采取多种激励手段与员工积极进行沟通、丰富企业文化内涵等方面提出了具体对策。     

The Familiar Face of the State: Affect,Emotion and Citizen Entitlements in Dehradun,India

Municipal Councillors (MCs) are the ‘familiar face of the state’ in Dehradun, India: the first port of call for citizens seeking to claim entitlements from the state. The way MCs respond to the requests of their constituents is a major factor in the uneven distribution of government welfare and services. This article seeks to contribute to understandings of citizen entitlements by drawing attention to the role of affect and emotion in shaping the interactions between MCs and voters. I examine the ways citizens consciously or unconsciously engender emotions and affective responses, and the effect these have in mobilizing MCs. Attention to the, at times, involuntary nature of these responses suggests a need to go beyond the instrumental and calculating motivations of municipal councillors, to consider the way they are compelled and animated to meet the demands of some citizens, but not of others. The capacity to affect, and the ways one is affected, are tied to the social identities and self-making projects of both the MC and the voter, resulting in an uneven (mal)distribution of state resources. A focus on affective configurations in urban governance thereby reveals heretofore overlooked determinants of unequal access to urban resources and services.     

The effect of ad appeals and message framing on consumer responses to plant-based menu items

While the recent surge of meat-like items on restaurant menus has received considerable attention, little is known how to encourage consumers to choose such novel dishes. To address this gap, we investigate the role of various communication strategies in making plant-based menu items more attractive. The results from Study 1 suggest that using a social appeal in the ad increases consumers’ preference for plant-based menu items via anticipated pleasure, but a health appeal does not. The results from Study 2 demonstrate that information on social costs induces feelings of ambivalence toward meat eating, thus making plant-based menu items more desirable. However, information on health risks of meat consumption does not have such an effect. Practical implications for promoting plant-based menu items are discussed.     

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.     

期望效应与青年教师培养

期望是指对某事物或人未来前途有所希望和等待。期望效应具有暗示性、层次性、向心性、情感性。利用期望效应有益于加强青年教师的培养。