The Kinney Three Paragraphs (and More) for Accounting Ph.D. Students

2019 ◽  
Vol 33 (4) ◽  
pp. 1-14 ◽  
Author(s):  
William R. Kinney
Keyword(s):  
Review Process ◽  
Student Experiences ◽  
Second Step ◽  
Practical Relevance ◽  
The Third ◽  
Validity Assessment ◽  
Essential Components ◽  
Potential Problems ◽  
Empirical Accounting Research

SYNOPSIS This Commentary is intended to help beginning Ph.D. students identify, evaluate, and communicate essential components of proposed empirical accounting research using a three-step process. The first step is a structured top-down approach of writing answers to three related questions—What, Why, How—that emphasize the central role of conceptual thinking in research design, as well as practical relevance. The second step is a predictive validity assessment that anticipates concerns likely to arise in the scholarly review process, and the third is consideration of the likely outcome and potential problems to be encountered if the proposal is implemented as planned. First-hand accounts of Ph.D. student experiences using the three paragraphs and three-step approach are presented, along with an exercise that beginners can use to help themselves identify, analyze, and anticipate problems to improve chances for research success ex ante.

scholarly journals Assessing Democracy In Vitro, In Vivo, and In Actu and the Role of Democratic Theory Today

2019 ◽  
Vol 6 (2) ◽  
pp. 70-84
Author(s):  
Anastasia Deligiaouri ◽  
Jane Suiter
Keyword(s):  
Democratic Theory ◽  
Discourse Theory ◽  
Second Step ◽  
The Third ◽  
The Core ◽  
Ongoing Project

How can we define democracy today given the continuous changes that modern societies are undergoing? What is the role of a democratic theorist? This paper articulates a threefold argument in responding to these questions by analyzing the term of democracy in vitro, in vivo, and in actu. The first step is to secure a democratic minimum and the core principles of democracy. The second step involves studying democracy as an ongoing project and examining how the principles of this democratic minimum are encoded. In the third step we deploy the basic premises of discourse theory of Laclau and Mouffe when evaluating a specific discourse of democracy, as this approach encompasses both discursive and nondiscursive practices. Utilizing this three-level evaluative framework for democratic theory will allow us to not only articulate normative principles but also evaluate them according to their mode of implementation.

Exchange of extracellular domains of CCR1 and CCR5 reveals confined functions in CCL5-mediated cell recruitment

2013 ◽  
Vol 110 (10) ◽  
pp. 795-806 ◽  
Author(s):  
Birgit K. Kramp ◽  
Remco T. A. Megens ◽  
Alisina Sarabi ◽  
Sabine Winkler ◽  
Delia Projahn ◽  
...  
Keyword(s):  
Endothelial Cells ◽  
Review Process ◽  
Extracellular Loop ◽  
Cell Recruitment ◽  
The Third ◽  
Extracellular Domains ◽  
N Terminus ◽  
Receptor Dimers ◽  
Receptor Chimeras

SummaryThe chemokine CCL5 recruits monocytes into inflamed tissues by triggering primarily CCR1-mediated arrest on endothelial cells, whereas subsequent spreading is dominated by CCR5. The CCL5-induced arrest can be enhanced by heteromer formation with CXCL4. To identify mechanisms for receptor-specific functions, we employed CCL5 mutants and transfectants expressing receptor chimeras carrying transposed extracellular regions. Mutation of the basic 50s cluster of CCL5, a coordinative site for CCL5 surface presentation, reduced CCR5- but not CCR1-mediated arrest and transmigration. Impaired arrest was restored by exchanging the CCR5-N-terminus for that of CCR1, which supported arrest even without the 50s cluster, whereas mutation of the basic 40s cluster essential for proteoglycan binding of CCL5 could not be rescued. The enhancement of CCL5-induced arrest by CXCL4 was mediated by CCR1 requiring its third extracellular loop. The domain exchanges did not affect formation and co-localisation of receptor dimers, indicating a sensing role of the third extracellular loop for hetero-oligomers in an arrest microenvironment. Our data identify confined targetable regions of CCR1 specialised to facilitate CCL5-induced arrest and enhanced responsiveness to the CXCL4-CCL5 heteromer.Note: The review process for this manuscript was fully handled by G. Y. H. Lip, Editor in Chief.

scholarly journals Direct contact and authoritarianism as moderators between extended contact and reduced prejudice

2011 ◽  
Vol 14 (2) ◽  
pp. 223-237 ◽  
Author(s):  
Kristof Dhont ◽  
Alain Van Hiel
Keyword(s):  
Representative Sample ◽  
Direct Contact ◽  
Perceived Threat ◽  
Practical Relevance ◽  
Third Order ◽  
Moderation Effect ◽  
The Third ◽  
Extended Contact ◽  
Low Levels

Using a representative sample of Dutch adults ( N = 1238), we investigated the moderating influence of direct contact and authoritarianism on the potential of extended contact to reduce prejudice. As expected, direct contact and authoritarianism moderated the effect of extended contact on prejudice. Moreover, the third-order moderation effect was also significant, revealing that extended contact has the strongest effect among high authoritarians with low levels of direct contact. We identified trust and perceived threat as the mediating processes underlying these moderation effects. The present study thus attests to the theoretical and practical relevance of reducing prejudice via extended contact. The discussion focuses on the role of extended contact in relation to direct contact and authoritarianism as well as on the importance of trust in intergroup contexts.

scholarly journals Analysis of potential redundancy among Arabidopsis 6-phosphogluconolactonase isoforms in peroxisomes

2019 ◽  
Vol 71 (3) ◽  
pp. 823-836 ◽  
Author(s):  
Hannes Lansing ◽  
Lennart Doering ◽  
Kerstin Fischer ◽  
Marie-Christin Baune ◽  
Antje Von Schaewen
Keyword(s):  
Pentose Phosphate ◽  
Second Step ◽  
Higher Plant ◽  
Knock Out ◽  
Phosphogluconate Dehydrogenase ◽  
The Third ◽  
Relative Contribution ◽  
Plant Enzymes ◽  
Peroxisomal Targeting

Abstract Recent work revealed that PGD2, an Arabidopsis 6-phosphogluconate dehydrogenase (6-PGD) catalysing the third step of the oxidative pentose-phosphate pathway (OPPP) in peroxisomes, is essential during fertilization. Earlier studies on the second step, catalysed by PGL3, a dually targeted Arabidopsis 6-phosphogluconolactonase (6-PGL), reported the importance of OPPP reactions in plastids but their irrelevance in peroxisomes. Assuming redundancy of 6-PGL activity in peroxisomes, we examined the sequences of other higher plant enzymes. In tomato, there exist two 6-PGL isoforms with the strong PTS1 motif SKL. However, their analysis revealed problems regarding peroxisomal targeting: reporter–PGL detection in peroxisomes required construct modification, which was also applied to the Arabidopsis isoforms. The relative contribution of PGL3 versus PGL5 during fertilization was assessed by mutant crosses. Reduced transmission ratios were found for pgl3-1 (T-DNA-eliminated PTS1) and also for knock-out allele pgl5-2. The prominent role of PGL3 showed as compromised growth of pgl3-1 seedlings on sucrose and higher activity of mutant PGL3-1 versus PGL5 using purified recombinant proteins. Evidence for PTS1-independent uptake was found for PGL3-1 and other Arabidopsis PGL isoforms, indicating that peroxisome import may be supported by a piggybacking mechanism. Thus, multiple redundancy at the level of the second OPPP step in peroxisomes explains the occurrence of pgl3-1 mutant plants.

Non-Similarity-Based Conceptualization in Pigeons via Secondary or Mediated Generalization

1992 ◽  
Vol 3 (6) ◽  
pp. 374-379 ◽  
Author(s):  
E.A. Wasserman ◽  
C.L. DeVolder ◽  
D.J. Coppage
Keyword(s):  
The Other ◽  
Second Step ◽  
Stimulus Class ◽  
The Third ◽  
Step Procedure ◽  
Stimulus Classes

We used a three-step procedure to produce and disclose non-similarity-based conceptualization in pigeons. Merely by being associated with the same response in the first step, classes of perceptually dissimilar stimuli, like cars and chairs, appear to amalgamate into a new category of functionally equivalent Stimuli. Thus, requiring a new response to be made to only one of these two stimulus classes in the second step transfers to the other stimulus class in the third step. This case of non-similarity-based conceptualization in pigeons is relevant to the construction of superordinate categories and to the role of language in secondary or mediated generalization.

scholarly journals The Role of Computers in the Development of Odia Language

2021 ◽  
Vol 9 (12) ◽  
pp. 185-187
Author(s):  
Dr. Rudra Prasad Mishra
Keyword(s):  
Operating System ◽  
Second Step ◽  
Computer Language ◽  
Writing System ◽  
Indian Language ◽  
Computer Languages ◽  
The Third ◽  
The Past ◽  
Almost All

Abstract: Any language computer can be useful if the above two requirements are met. But we can only accept such behavior as a modern writing system. In other words, in the past we used to write with palm leaves and pencils, then we used to write on paper, then we used typewriters and typewriters. Now we can write via computer. This is the best way to write and print. This requirement is available in almost all languages, this requirement has been met by the Odia language since the 180s, which means that this year we have been able to type the letters of the Odia language on the computer and print it on the printer. This is the first step in using a computer language. The second step in making a language useful to a computer is: understanding the computer. Computers understand a language through a variety of programs. This requires connecting the operating system to a new language. It is imperative that the language be integrated into the Unicode system. Unicode has provided a code for the scripts of the world's most computer-friendly languages. This code can be understood by the operating system. As a result, it is possible to Unicode the computer by naming that language, sorting it from scratch, searching for a file or folder named in that language, deleting any incorrect word koji, and so on. Fortunately, the Odia language scripts were included in the Unicode in 2006. Odia is the third largest Indian language in this regard. Keywords: typewriters, computer, languages, Unicode, folder, deleting, scripts, Odia, Indian language,

A ‘Jurist-linguistic’ Reading of the wuḍūʾ Verse (Q. 5:6)

2010 ◽  
Vol 12 (1-2) ◽  
pp. 313-282
Author(s):  
ʿAbd al-ʿAzīz Mūsā
Keyword(s):  
The Third

This article sheds light on the role of grammar in understanding legislative texts, with reference to the wuḍūʾ verse (Q. 5:6). The first section deals with the issue of washing the elbows along with the feet as part of ritual ablution, and lists the various interpretations of the preposition ilā in the aya, and discusses the grammatical theory used by different fuqahāʾ to support their arguments. The second section tackles how much of the head should be rubbed in ritual ablution, with regard to the use of the preposition bi- in the phrase bi-ruʾūsikum, while the third focuses on the two readings of the phrase arjulakum/arjulikum (‘your feet’) and on passing legislative judgement on whether the feet be washed or just rubbed. The study concludes that lugha and fiqh theory are of mutual importance and together help to clarify legislative judgements, and, on this basis, that jurists should not pass any legislative judgement without referring to language.

Minangkabau Language Maintenance by the Association of Sei Jaring Community in Medan

2014 ◽  
Vol 11 (2) ◽  
Author(s):  
Yenita Uswar ◽  
Amrin Saragih ◽  
Tina Mariany Arifin
Keyword(s):  
Qualitative Research ◽  
Data Analysis ◽  
Language Maintenance ◽  
Young Generation ◽  
Third Generation ◽  
The Third ◽  
Danger Level

The objectives of this qualitative research were (1) to identify the factors that affect the Minangkabau language (ML) maintenance in Medan, (2) to discover the parents’ efforts in maintaining ML in Medan and (3) to find out the reason why the speakers have to maintain ML. The souree of data is the nembers of the Association of Sei Jaring Community (Ikatan Warga Sei Jaring: IWS) in Medan. The sample was 10 families including 10 parents and their children. The instruments of this study are a questionnaire and an interview. The questionnaire was used to answer the factors affected the maintenance of ML and how factors affected the maintenance of ML. The interview was used to discover the influence why Minangkabau’s people have to maintain ML. There are four factors in ML maintenance, the parents’ role, the role of family, the intramarriage and homeland visits. After distributing questionnaire and did some interviews it is found that IWS especially for the third generation (children) has the danger level in ML when they communicate to each other. Meanwhile, the data analysis also shows that both fathers and mothers communicate to each other with ML. This condition occurred because of the influence of the environment. Parents have to keep communication and teaching Minangkabau language continuously to their children. so, the young generation can keep the existence of ML for their future. Keywords: Minangkabau Language Maintenance, parents’ efforts, the young generation.

Zakat as a Measure of Social Justice in Islamic Finance : An Accountant’s Overview

2013 ◽  
Vol 1 (1) ◽  
pp. 64 ◽  
Author(s):  
Pranam Dhar
Keyword(s):  
Social Justice ◽  
Islamic Finance ◽  
Poverty Eradication ◽  
The Third ◽  
The Family ◽  
Additional Amount ◽  
Important Form

Zakat is an important form of religiously mandated charity under Islam. It is the third pillar of Islam. The giving of Zakat is important for Muslims, as this leads to purification of their wealth from all sins. This paper examines the role of Zakat as an instrument of social justice and poverty eradication in society. Each Muslim calculates his or her own Zakat individually. Generally, this involves the payment each year of two and a half percent of one's capital, after the needs of the family have been met. One can donate additional amount as an act of voluntary charity but Zakat is fundamental to every Muslim. Zakat is the Islamic contribution to social justice: those who have to give charity share the benefit of their prosperity to those who have fallen short. This is the Islamic approach to remove greed and envy and to purify one's soul based on good intentions. This is the institution of Zakat in Islam. The institution of Zakat serves to eradicate poverty in the community and uphold the light of Islam. Allah says “whatever is paid as Zakat for the sake of Allah shall be rewarded in manifolds”.

Users behaviors: The Heritage of Digital World

2014 ◽  
Vol 13 (7) ◽  
pp. 4675-4682
Author(s):  
Atefeh Danesh Moghadam ◽  
Alireza Alagha
Keyword(s):  
Technology Development ◽  
Second Step ◽  
Information Communication ◽  
The Third ◽  
Digital World ◽  
New Concepts ◽  
Emerging Patterns ◽  
History Of ◽  
Fourth Step ◽  
Communication And Technology

In the advent of information era, not only digital world is going to expand its territories, it is going to penetrate into the traditional notions about the meaning of the words and also valorize new concepts. According to Oxford Dictionary, the word heritage is defined: The history, tradition and qualities that a country or society has had for many years and that are considered an important part of its character. In order to present how emerging patterns, as the consequences of technology development, are going to be considered as the new concept of heritage, we follow four steps. In the first step, we present the convergence of Information, Communication and Technology (ICT) and a concise history of its convergence. In the second step, we argue how convergence has culminated in emerging patterns and also has made changes in digital world. In the third step, the importance of users behaviors and its mining is surveyed. Finally, in the fourth step; we illustrate User Generated Contents (UGC) as the most prominent users behaviors in digital world.

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