管理会计理论与实际相脱节的表现及对策

管理会计是一门应用学科 ,但在我国企业中应用是不令人满意的 ,原因是多方面的 ,但很重要的一点是管理会计理论与实际相脱节。据此文章列举了管理会计理论与实际脱节的主要表现 ,然后针对其主要表现提出了解决问题的对策     

社会关系对失独群体情绪状态的影响分析

文章采用量表调查法探索失独群体的社会关系对情绪状态的影响,结果显示社会联系质量、社会参与、支持利用在情绪上均有显著性差异。说明促进失独群体良好的情绪体验要提高社会联系的质量,注重朋友的深层交往,广泛参与社会活动,将社会支持资源优化为支持系统。今后在失独群体情绪的心理干预中应建立多元的高质量的社会支持网络。     

Gender differences in the behaviour and life circumstances of alcoholics' spouses

Ten spouses of female alcoholics and nineteen spouses of male alcoholics were studied concerning coping behaviour, hardship and psychiatric symptoms. In many respects, male and female spouses had similar characteristics of hardship and coping behaviour. Female spouses, however, compared with male spouses, had a tendency (p<0.1) towards more avoidant coping behaviour and more reported symptoms of depression (p<0.05), obsession/compulsion (p<0.05) and hostility (p<0.1). Forty per cent of the male spouses reported a current or previous drinking problem compared with 16% of the female spouses. In the female group the avoidant coping style was related to depressive, obsessive/compulsive and hostility symptom scores. Hardship symptoms were not related to coping style or mental symptoms.     

关于反腐败标本兼治的哲学思考

我党反腐败标本兼治的方针包含了个性与共性的统一、事物联系的普遍性、质量互变的普遍性和复杂性、否定之否定规律和人民群众是历史的创造者等丰富的马克思主义哲学内容。     

Psychosocial stressors at work, psychological stress and musculoskeletal symptoms in the care for the elderly

This study was conducted in order to determine how occupational stressors (psychosocial stressors and physical load) are related to psychological stress (symptoms) and musculoskeletal symptoms among staff of Finnish residential homes, nursing homes and home help services (n = 204). Data obtained from questionnaires was used to test two hypotheses: that psychosocial stressors (time pressure, troublesome patients with dementia) are associated with psychological stress, and that musculoskeletal disorders are associated with physical load. The authors also tested whether psychological stress has a mediating effect between psychosocial stressors and musculoskeletal symptoms. The findings supported the hypothesis regarding the mediating effect of psychological stress.     

The relationship between newcomer expectations of job stressors and adjustment to the new job

This study examined the relationship between unrealistic expectations of organizational newcomers regarding job stressors and subsequent adjustment to the new job. Using a sample of 91 new employees, measures of expected stressors (gathered prior to the first day of work) were compared with stressors reported after six months on the job. The study examined the relationship between the accuracy of expected stressors (demands) and three indicators of job adjustment: job satisfaction; job involvement; and distress symptoms. The results provided partial support for the hypothesis that newcomers who underestimate job stressors have more difficulty adjusting on the new job than do newcomers who overestimate job stressors.     

The role of gender and job level in coping with occupational stress

The aim of the study was to investigate the relationship between coping and health problems in the context of gender and level in the organization. Questionnaire data were collected from 279 women and men (100 managers and 179 non-managers) at a sales department in a Swedish telecom company in which men and women worked at similar tasks. It was hypothesized that, if gender and level in the organization were controlled for, the use of problem-focused strategies would be associated with fewer health problems and the use of emotion-focused strategies with greater health problems. It was also predicted that men and women at a similar organizational level would not differ in their use of problem-focused coping strategies. The results showed, contrary to the hypothesis, that when level and gender were controlled for, no relation between problem-focused strategies and health was obtained. Instead the emotion-focused strategy of Seeking emotional support was associated with fewer health problems, whereas Focus on emotions and Alcohol/drug disengagement were associated with more symptoms. Coping was at least partly related to level. At a managerial level the men and the women used basically the same strategies whereas at a non-managerial level traditionally-conceived coping patterns were evident.     

新媒介文化影响下的图像霸权症候 与自我认同的变迁

传播媒体的不断发展和日益扩张,极大地改写了整个人类社会的文化现实。数字媒介时期,媒介文化以其巨大的包容性和吸纳能力裹挟着周围的一切,使得文化的扩张能力和改造能力不断增强。图像压倒文字和其他符号成为视觉的霸主,使得“世界被把握为图像”,当一瞥而过和快速浏览式的看成为常态,对于无法带来视觉刺激的“可视物”视而不见的状态就愈加频繁。置身于网络构筑的虚拟空间世界,媒介的宰制使大众进入到“存在的被遗忘”的状态中,失去“在场性”的情感互通,对自我的确认也同样带有强烈的虚幻色彩。     

Personal Project Content and Stress: Relations to Subjective Health and Depressive Mood

The aim of this study was to examine how personal project stress and stress related to different personal project contents are associated with subjective health and depressive mood among adults. Participants were 343 men and women (20–76 years old), who responded to the questionnaire including the Little’s Personal Project Analysis, and health and depression measures. As expected, high personal project stress was related to lower perceived general health, greater number of health complaints, and higher level of depressive mood. Further analysis showed that general health, health complaints, and depressive mood were predicted by stress related to specific personal project contents.     

Sexual Orientation,Relationships with Parents,Stress, and Depressive Symptoms among Adults

Disparities in depressive symptoms as a function of sexual orientation have been well documented, but less is known about their origins. This study examines whether, even in adulthood, less favorable parental relationships are associated with disparities in depressive symptoms as a function of sexual orientation. Cross-sectional data were drawn from Wave IV of the National Longitudinal Study of Adolescent to Adult Health. Gay, lesbian, and bisexual (GLB) participants reported lower quality parental relationships, greater stress, and more depressive symptoms than did heterosexual participants. Lower quality parental relationships were associated with higher stress. Higher stress and lower quality parental relationships were associated with more depressive symptoms. GLB individuals reported lower father relationship quality and higher stress, which partially mediated the association of sexuality and depressive symptoms. Lesbian and bisexual women reported lower mother relationship quality and higher stress, which fully mediated the association of sexuality and depressive symptoms. While no differences in mother relationship quality existed for men, mother relationship quality was more strongly associated with depressive symptoms for gay and bisexual men than for heterosexual men. Even in adulthood, greater stress and depressive symptoms among GLB individuals were at least partially accounted for by less favorable parental relationships.