ОСОБЛИВОСТІ МОТИВАЦІЙНИХ ТА СТИМУЛЮЮЧИХ ПРОЦЕСІВ У СИСТЕМІ ОБЛІКОВОГО ЗАБЕЗПЕЧЕННЯ ВИТРАТ ПІДПРИЄМСТВ

This article is devoted to research of scientific approaches to the content of the theory of “neo–institutionalism”, directed to the implementation of processes of work stimulation and motivation of staff. It is established the relationship between the motivational policy and the stimulation system within the framework of functioning of market institutions in the conditions of a competitive environment. There are given the effective methods of material motivation of employees, there are proposed the financial instruments as factors of increasing the efficiency of labor activity of the personnel at the labor market, and it is made a comparison of their value for the enterprise and the employee for development the main regulations of the methodology of accounting reflection of material incentives for staff.В статье проведено исследование научных подходов к содержанию теории «неоинституционализма», направленной на реализацию процессов стимулирования и мотивации труда персонала. Установлена взаимосвязь между мотивационной политикой и системой стимулирования в рамках функционирования рыночных институтов в условиях конкурентной среды. Выделены эффективные способы материальной мотивации сотрудников, предложены финансовые инструменты как факторы повышения эффективности трудовой деятельности персонала на рынке труда и проведено сравнение их стоимости для предприятия и работника с целью разработки основных положений методики учетного отражения материального стимулирования персонала.У статті проведено дослідження наукових підходів до змісту теорії «неоінституціоналізму», спрямованої на реалізацію процесів стимулювання та мотивації праці персоналу. Встановлено взаємозв’язок між мотиваційною політикою та системою стимулювання у межах функціонування ринкових інститутів в умовах конкурентного середовища. Виділено ефективні способи матеріальної мотивації співробітників, запропоновано фінансові інструменти як чинники підвищення ефективності трудової діяльності персоналу на ринку праці та проведено порівняння їх вартості для підприємства та працівника з метою розроблення основних положень методики облікового відображення матеріального стимулювання персоналу

Embodying an invisible face shrinks the cone of gaze

The possibility of being invisible has long fascinating people. Recent research showed that multisensory illusions can induce experiences of bodily invisibility, allowing the psychological consequences of invisibility to be explored. Here, we demonstrate an illusion of embodying an invisible face. Participants received touches on their face and simultaneously saw a paintbrush moving synchronously in empty space and defining the shape of an invisible face. We show that such invisible enfacement induces a sense of ownership using both explicit questionnaire measures (Experiment 1) and implicit physiological measures (Experiment 2). We further demonstrated that embodying an invisible face shrinks the width of the cone of gaze, i.e. the range of eye deviations people judge as directed towards themselves (Experiment 3 and 4). These results suggest that the experience of invisibility affects the way in which we process the attention of others toward the self, starting from the perception of gaze direction

Professional Occupations, Knowledge-Driven Firms, And Entrepreneurship: A National And Regional Analysis

The worldwide dominance of Western nations in commercial knowledge-intensive services has declined between 1995 and 2010, but the slippage in revenue was only from 88 to 79 percent. The European Union and North America remain the two largest regions in consumption and in exporting. Four professional service sectors—accounting, law, engineering, and management consultancy—have shown stability or even growth in the past decade. Entry and expansion requirements in these fields, at home and abroad, constitute barriers for both individual professionals and companies. Entrepreneurship is evident in these sectors, as small and medium size enterprises have maintained their viability against large firms. Only accountancy shows a high degree of concentration, but competition in this sector, too, is expected from the emerging economies, especially China. Professional service firms of the West have forged strong linkages with both domestic and foreign clients via relationship marketing. Technology is an important factor via automation. Although each of the four sectors is facing both external and internal challenges, they continue to grow and appear to be meeting the challenges in part by more innovation and transparency

Choosing Whether to Lead, Lag, or Match the Market

This paper demonstrates how cost-benefit analysis can be used to develop a company\u27s pay strategy. Using the case of Punk\u27s Backyard Grill, a new venture starting in the Washington, DC area, quantitative aspects of Utility Analysis are combined with the judgments of the company\u27s owners to provide estimates of the value associated with seven pay strategies. Results showed that leading the market by 5% produced the greatest return. Sensitivity analysis is used to see how drastically estimates changes owing to the nature of the paper\u27s estimates. This methods presented in this paper should help others making pay policy decisions use cost-benefit analysis as part of their decision process

Heartfelt embodiment: Changes in body-ownership and self-identification produce distinct changes in interoceptive accuracy

Interoceptive and exteroceptive information are both essential for the construction and update of self-awareness. Whereas several studies have shown how interoceptive accuracy or cardiac feedback influences body-awareness, no studies have looked at the reverse effect, namely how exteroceptively-driven changes in body-ownership and self-identification can influence individuals’ ability to detect internal bodily signals. We exposed participants to the Rubber Hand Illusion (Experiment 1) and to the Enfacement Illusion (Experiment 2), and tested how this change in the sense of body-ownership and self-identification affected their interoceptive accuracy (IAcc). The heartbeat-counting task was used to measure IAcc before the bodily illusions, and then the same task was interleaved with periods of visuo-tactile stimulation, during which synchronous and asynchronous multisensory stimulation was applied. We found that a change in body-ownership significantly improved performance of participants with lower interoceptive accuracy. In contrast, a change in self-identification significantly decreased performance of participants with higher interoceptive accuracy. These results suggest that changes in different domains of self-awareness can differentially impact individuals’ ability to accurately detect signals arising from within the body, highlighting the distinct role that interoceptive signals play for different facets of bodily self-consciousness

The infuence of skin colour on the experience of ownership in the rubber hand illusion

Racial prejudice is associated with a fundamental distinction between "us" and "them"-a distinction linked to the perceived overlap between representations of the self and others. Implicit prejudice has been shown to reduce the intensity of White individuals' hand ownership sensation as induced by the Rubber Hand Illusion (RHI) with dark rubber hands. However, evidence for this link to implicit prejudice comes from self-report questionnaire data regarding the RHI. As an alternative, we assessed the onset time of the RHI. We hypothesized that onset time of the RHI would be higher for the black compared to the white RH, acting as the mediator between implicit prejudice and magnitude of the RH illusion and proprioceptive drift. As expected, participants took longer to incorporate the black RH and presented lower RH illusion magnitude and a smaller proprioceptive drift for the black RH. Mediation analysis revealed a significant indirect effect of implicit racial bias on proprioceptive drift and magnitude of illusion through onset time to illusion only for the black RH. These findings further illuminate the connection between implicit prejudice and embodied perception, suggesting new perspectives on how implicit biases operate.This work was supported by Conselho Nacional de Desenvolvimento Cientifico e Tecnologico (CNPq; grant numbers: 466922/2014-0 and 401143/2014-7).info:eu-repo/semantics/publishedVersio

Group membership and racial bias modulate the temporal estimation of in-group/out-group body movements

Social group categorization has been mainly studied in relation to ownership manipulations involving highly-salient multisensory cues. Here, we propose a novel paradigm that can implicitly activate the embodiment process in the presence of group affiliation information, whilst participants complete a task irrelevant to social categorization. Ethnically White participants watched videos of White- and Black-skinned models writing a proverb. The writing was interrupted 7, 4 or 1 s before completion. Participants were tasked with estimating the residual duration following interruption. A video showing only hand kinematic traces acted as a control condition. Residual duration estimates for out-group and control videos were significantly lower than those for in-group videos only for the longest duration. Moreover, stronger implicit racial bias was negatively correlated to estimates of residual duration for out-group videos. The underestimation bias for the out-group condition might be mediated by implicit embodiment, affective and attentional processes, and finalized to a rapid out-group categorization

Allocentric versus egocentric spatial memory in autism spectrum disorder

Individuals with Autism Spectrum Disorder (ASD) present difficulties in forming relations among items and context. This capacity for relational binding is also involved in spatial navigation and research on this topic in ASD is scarce and inconclusive. Using a computerised version of the Morris Water Maze task, ASD participants showed particular difficulties in performing viewpoint independent (allocentric) navigation, leaving viewpoint dependent navigation (egocentric) intact. Further analyses showed that navigation deficits were not related to poor visual short-term memory or mental rotation in the ASD group. The results further confirm the need of autistic individuals for support at retrieval and have important implications for the design of signposts and maps

Food-induced Emotional Resonance Improves Emotion Recognition

The effect of food substances on emotional states has been widely investigated, showing, for example, that eating chocolate is able to reduce negative mood. Here, for the first time, we have shown that the consumption of specific food substances is not only able to induce particular emotional states, but more importantly, to facilitate recognition of corresponding emotional facial expressions in others. Participants were asked to perform an emotion recognition task before and after eating either a piece of chocolate or a small amount of fish sauce – which we expected to induce happiness or disgust, respectively. Our results showed that being in a specific emotional state improves recognition of the corresponding emotional facial expression. Indeed, eating chocolate improved recognition of happy faces, while disgusted expressions were more readily recognized after eating fish sauce. In line with the embodied account of emotion understanding, we suggest that people are better at inferring the emotional state of others when their own emotional state resonates with the observed one

My Affair With the "Other": Identity Journeys Across the Research-Practice Divide

The extent of the divide between management research and practice is now widely accepted but debate persists about the desirability and feasibility of attempting to bridge the divide. This article introduces an individual-level perspective to this literature by asking, how is a management academic’s identity affected by sustained engagement with management practitioners? Using autoethnographic methods, I identify the intense identity conflict that an academic can experience as he or she seeks to cross the research–practice divide. I develop an identity narrative to explain how I experienced and ultimately reconciled my conflicting work identities. I identify the factors that can create and exacerbate identity conflict, examine the experience of identity conflict, and suggest tactics for resolving identity conflict. I consider the broader implications of this autoethnography for our understanding of the research–practice divide and offer some final reflections to encourage management scholars who seek to cross this divide