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The author conducted this interview about film, pedagogy, and praxis with filmmaker and sociologist Dr Garry Potter in May 2023. Potter is the author of Dystopia: What Is to Be Done? (2010, New Revolution Press), The Philosophy of Social Science: New Perspectives (2017, Routledge), and The Bet: Truth in Science, Literature, and Everyday Knowledges (2020, Routledge). He is also the writer, producer, and director of more than 20 films, including: Luxury Eco-Communism (2020), Sociology at the End of the World (2018), Contract Faculty: Injustice in the University (2016), Ideology: Marx, Althusser, Gramsci (2015), Marx's Theory of Alienation and Species Being (2013), and Whispers of Revolution (2012). This interview covers, inter alia, Potter's background and intellectual biography, his training as a theorist and filmmaker, and his reflections on film both as educational tool and vehicle for social change.

This paper aims to identify thematic issues in public sector accrual accounting and financial reporting that learn from the past and provide lessons for the future by reflecting on the warnings in Olson et al.’s seminal 1998 book Global Warning.

Methodologically, this paper takes insights developed by an experienced pool of public sector accounting scholars and refines them via frames of thinking such as accountability, democracy, decision-making and governance. The discussion follows a medical analogy of an organ transplant in which the public sector was diagnosed as an ailing patient and a for-profit accounting system (business accrual accounting and reporting) has been transplanted to it as a cure. We discuss the relation of accrual accounting as a tool of neoliberal policies in the health sector (diagnosis ailment and organ transplant), technical issues regarding accrual accounting and those implementing it (technology of the transplanted organ) and the effects of that accounting on the public sector (the progress of the patient after the transplant).

From the topics and examples addressed, we conclude that the transplantation of business accounting and reporting to the public sector carries wider implications for large-scale accounting change and requires vigilance. Transplanting to new fields of accounting technology that is itself undergoing constant change may be more problematic and challenging than previously recognized.

Critical challenge and assessment of whether Global Warning’s concerns are still valid today and whether the public sector faces new “warnings” regarding its accounting and reporting.

Agency is a concept whose status as a social-theoretical tool in and for the 21st century is a challenging question. Sociological theorists endeavor to identify agency's analytical and systematic usefulness for social research. Social theorists and critical theorists are less concerned with agency as concept and tool but may be more dedicated to assessing and tracking the fate and future of agency as a historically and socially variable phenomenon. While social theorists recognize the importance of socio-historical variations, critical theorists also are concerned with how modern societies are inherently contradictory and problematic, especially when accounts try to balance a society's “official” validity claims with the realities they obscure. Many sociologists study the societal conditions that have a bearing on whether, how, and to what extent individuals are able to engage in self-determined actions and practices. Correlating a person's location in the social structure with the status of agency in human and social life, within the matrix of race, class, gender, sexual orientation, geographic location, education, and similar indicators, is essential to delineating individuals' ability to pursue opportunities for success and to take advantage of life chances. In societies that are reproducing, fraught with, and burdened by myriad contradictions and proliferating corollary dangers and threats, individuals' locations within the social structure effect their chances for and modes of survival. In the end, agency as a function of socio-historical specificity visualizes how individuals are making decisions and choices (agency ∼ autonomy) within contexts that are beyond their control or understanding (determinism ∼ heteronomy).

The theme park industry has attracted wide attention and visitors’ perceptions are key to improving theme park management. Applying the cognitive-affective theory, this study aims to explore various cognitive attributes and affective attitudes and how they affect the overall theme park image.

A mixed research method was used to analyze tourists’ cognitive, affective and overall evaluations of theme parks through text mining and logistic regression and to verify their internal relationships.

Study 1 confirms the impact of six features of theme parks, including food and beverage consumption, merchandising, spatiality, immersive technologies, interactive performances and thematization. Study 2 reveals that finer-grained emotions such as goodness, sadness, disgust, surprise, fear, joy and anger are present in visitor reviews. Study 3 confirms the significant influence of cognitive characteristics and emotions related to theme parks on the overall image through regression analysis. The findings carry meaningful implications for theme park managers, offering guidance on customer needs, perceived negative attributes and how to improve visitor experiences.

This study explores the attribute characteristics of cognitive and affective images of theme parks and their influence on the overall image, thereby enriching the research on the connotations of cognitive-affective theory. In particular, this study introduces and quantitatively analyses the concept of theme parks for the first time through a large-scale data analysis, which empirically reconciles the contradictions of previous reviews of different definitions of theme parks.

主题公园评论：文本挖掘的认知特征和情感如何决定主题公园形象

摘要

主题公园行业备受关注, 而游客的看法是改进主题公园管理的关键所在。本研究运用认知-情感理论, 旨在探索游客评论的认知属性与情感态度, 以及它们如何影响主题公园的整体形象。

采用混合研究方法, 通过文本挖掘和逻辑回归分析游客对主题公园的认知、情感及总体评价, 并验证它们之间的内在关系。

研究1证实了主题公园的六个特征所产生的影响, 包括餐饮消费、商品销售、空间性、沉浸式技术、互动表演和主题化。研究2表明, 游客评价中存在更细化的情感, 如好感、悲伤、厌恶、惊讶、恐惧、喜悦和愤怒。研究3通过回归分析证实了与主题公园相关的认知和情感特征对整体形象具有显著影响。这些研究结果对主题公园管理者具有重要意义, 为了解客户需求、识别负面属性以及如何改善游客体验提供了指导。

本研究对主题公园认知和情感形象的属性特征及其对整体形象的影响进行了探索, 从而丰富了认知-情感理论内涵。特别是本研究首次通过引入大规模数据并量化分析了主题公园的概念, 从实证角度调和了以往针对主题公园不同定义的相关评论中存在的矛盾。

Reseñas de parques temáticos: cómo la minería de textos de las características cognitivas y las emociones pueden determinar la imagen del parque temático

Resumen

El sector de los parques temáticos ha atraído una gran atención y las percepciones de los visitantes son clave para mejorar su gestión. Aplicando la teoría cognitivo-afectiva, este estudio pretende explorar diversos atributos cognitivos y actitudes afectivas, y cómo afectan a la imagen global del parque temático.

Se adoptó un enfoque de investigación de métodos mixtos para analizar las evaluaciones cognitivas, afectivas y globales de los turistas sobre los parques temáticos mediante minería de textos y regresión logística, y para validar la relación intrínseca entre ellas.

El estudio 1 confirmó el impacto de seis características de los parques temáticos, como el consumo de alimentos y bebidas, el merchandising, la espacialidad, las tecnologías inmersivas, los espectáculos interactivos y la tematización. El estudio 2 reveló la presencia de emociones más sutiles en las evaluaciones de los visitantes, como la bondad, la tristeza, el asco, la sorpresa, el miedo, la alegría y la ira. El estudio 3 confirmó, mediante un análisis de regresión, que las características cognitivas y las emociones asociadas a los parques temáticos tienen un efecto significativo en la imagen global. Estas conclusiones tienen importantes implicaciones para los gestores de los parques temáticos, ya que proporcionan orientación para comprender las necesidades de los clientes, identificar los atributos negativos percibidos y saber cómo mejorar las experiencias de los visitantes.

Este estudio explora las características de los atributos de las imágenes cognitivas y afectivas de los parques temáticos y su impacto en la imagen global, enriqueciendo así la investigación sobre las connotaciones de la teoría cognitivo-afectiva. En particular, este estudio introduce y analiza cuantitativamente por primera vez el concepto de parque temático mediante un análisis de datos a gran escala, que concilia empíricamente las contradicciones que existían en revisiones anteriores de las distintas definiciones de parque temático.

Flexible work, defined by its adaptability to changing global conditions, marks a shift from traditional to modern practices. In this environment, employees can choose their preferred working style. This study reviews existing research and highlights new themes in the field.

The research data has been organized through a bibliometric analysis, including a systematic literature review and thematic analysis. Using Scopus, data from 2000 to 2024 was collected, and 400 articles were finalized for study on FWC. Vos Viewer, R Studio and Excel were used for analysis.

The research emphasizes embracing a flexible work culture, crucial for workforce adaptability. This can be achieved through telecommuting, compressed workweeks, part-time schedules and flexible hours. The study categorizes four main themes through cluster analysis: T1 (Framework, employee well-being and work experience), T2 (Gender-based study, supervisor support, perceived usability and career development), T3 (Parental experience, child care and virtual offices) and T4 (Present and futuristic agenda, work-intensification, teleworking and traditional vs modern work environment).

This study will offer a blueprint for modern office job requirements. This Work structure will assist in addressing several difficulties for the business and its personnel, enabling managers and staff to effectively manage workloads while embracing flexibility to promote a positive workplace culture.

This study's prime implication is to provide clarity to managers to start working in a new modernize work set up where managers can help employees to build resilience and enjoy pros and work upon the cons within their work setup.

This paper emphasizes the need to boost employee resilience and modernize traditional work systems. Key recommendations for improving workplace culture and well-being include recognizing gender differences in telework acceptance and providing related training, fostering ethical work practices and positive interpersonal beliefs and enhancing managers' leadership skills through targeted training.

This paper explores flexible work cultures, focusing on caregivers and elder care, to guide researchers and organizations in enhancing work–life balance.