Theory Testing and Process Evidence in Accounting Experiments

2021 ◽  
Author(s):  
H. Scott Asay ◽  
Ryan Guggenmos ◽  
Kathryn Kadous ◽  
Lisa Koonce ◽  
Robert Libby
Keyword(s):  
Best Practices ◽  
Theory Testing ◽  
Multiple Study ◽  
Accounting Research ◽  
Threats To Validity ◽  
Mediation Moderation ◽  
Insight Into

This paper discusses the role of process evidence in accounting research. We define process evidence broadly as data providing insight into how and why cause-effect relationships occur, and we provide a framework to guide the provision and evaluation of process evidence in accounting studies. Our definition allows for an expanded understanding of techniques for gathering process evidence. The framework highlights the importance of the study’s goals and theory in choosing how to provide process evidence as well as how much process evidence to provide. The paper also outlines the strengths and limitations of three approaches to providing process evidence: mediation, moderation, and multiple-study based designs. We provide recommendations for best practices for each approach to minimize threats to validity and maximize the value of process evidence.

scholarly journals An Integrated Health-System Specialty Pharmacy Model for Coordinating Transitions of Care: Specialty Medication Challenges and Specialty Pharmacist Opportunities

Pharmacy ◽  
2019 ◽  
Vol 7 (4) ◽  
pp. 163
Author(s):  
Autumn D. Zuckerman ◽  
Alicia Carver ◽  
Katrina Cooper ◽  
Brandon Markley ◽  
Amy Mitchell ◽  
...  
Keyword(s):  
Best Practices ◽  
Health System ◽  
Vital Role ◽  
Transitions Of Care ◽  
Case Examples ◽  
Specialty Pharmacy ◽  
Specialty Medication ◽  
Insight Into ◽  
Shed Light

Adherence and persistence to specialty medications are necessary to achieve successful outcomes of costly therapies. The increasing use of specialty medications has exposed several unique barriers to certain specialty treatments’ continuation. Integrated specialty pharmacy teams facilitate transitions in sites of care, between different provider types, among prescribed specialty medications, and during financial coverage changes. We review obstacles encountered within these types of transitions and the role of the specialty pharmacist in overcoming these obstacles. Case examples for each type of specialty transition provide insight into the unique complexities faced by patients, and shed light on pharmacists’ vital role in patient care. This insightful and real-world experience is needed to facilitate best practices in specialty care, particularly in the growing number of health-system specialty pharmacies.

Seneca: appeasing the sting of management fears

2015 ◽  
Vol 10 (2) ◽  
pp. 170-177
Author(s):  
Lidwine Maizeray ◽  
Anne Janand
Keyword(s):  
Organizational Culture ◽  
Best Practices ◽  
Organizational Behavior ◽  
Design Methodology ◽  
Dominant Ideology ◽  
Content Type ◽  
Peace Of Mind ◽  
Modern Enterprise ◽  
Insight Into

Purpose – The purpose of this paper is to look beyond the classic literature on managerial “best practices”, standards, organizational behavior and ready-made managerial discourses, and which have tended to deny the role of fear as a major issue in today’s modern enterprise. Lessons from Seneca allow us to understand how the phenomenon of fear, which has largely been hushed up by organizational culture, can be demystified and brought into the open. Design/methodology/approach – The aim is to prod further thinking, after the example of Seneca’s stingray, about the dominant ideology of management, which is under threat from four factors that have been allowed to spread like a numbing toxin. Findings – Seneca’s philosophy, then, should be viewed as rich in insight into how today’s disquieted managers might find peace of mind. Originality/value – Seneca asks us to consider fear as far more detrimental than the very adversities that we try to keep at bay. That does not mean we ought to deny fear, but, rather, attempt to better understand its inevitability, and hold it in check. No good can come from rushing headlong toward doom, in anticipation of ills that will not necessarily materialize, or, in any event, whose occurrence is beyond our control.

Entrepreneurial orientation and performance of SMEs: the roles of marketing capabilities and social media usage

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Perengki Susanto ◽  
Mohammad Enamul Hoque ◽  
Najeeb Ullah Shah ◽  
Andel Hopi Candra ◽  
Nik Mohd Hazrul Nik Hashim ◽  
...  
Keyword(s):  
Social Media ◽  
Entrepreneurial Orientation ◽  
Marketing Capabilities ◽  
Content Type ◽  
Media Usage ◽  
The Relationship ◽  
Mediation Moderation ◽  
Moderating Role ◽  
Insight Into

Purpose Small and medium-sized enterprises (SMEs) are an important contributor to emerging countries’ economic growth. However, SMEs have been struggling to sustain their performance in a highly competitive environment. Thus, this study aims to re-examine the effect of SMEs’ entrepreneurial orientation (EO) on firms’ performance during the COVID-19. This study has also studied the moderating role of social media usage and the mediating role of marketing capabilities and social media usage. Design/methodology/approach This study used a structured questionnaire for data collection, where the unit of analysis was the manager or owner of SMEs. The data were analyzed using partial least square-structural equation modeling. Findings The findings show that an EO has a significant and positive effect on an SME’s performance, but the outcomes are conditional on the role of social media and marketing capabilities. The empirical results reveal that marketing capabilities significantly mediate the relationship between EO and SME performance. In addition, social media usage moderates the relationship between EO and SME performance and it also partially mediates the EO-performance nexus of SMEs. Finally, this study discovers that the EO-Performance nexus of SMEs is serially mediated by social media usage and marketing capabilities. Research limitations/implications This study has important implications for SMEs that are seeking to gain a competitive advantage. For example, an SME should deploy market activities through social media channels. In situations such as a pandemic and uncertainty, this could be the most effective tool. Originality/value This study builds a theory-based mediation-moderation model to explain the link between EO and SME performance. In explaining mediation-moderation effects, the current study provides insight into EO-performance relationships. Moreover, the current model facilitates exploring whether serial mediation passes through social media usage and market capabilities. Therefore, with new findings, the study extends the literature on serial mediation in the EO-performance of SMEs. Additionally, this study extends the literature on the moderating role of social media on SMEs in Indonesia, which has not been investigated. Besides, the current study adds new insight into the EO-performance of SME in COVID-19 condition.

Plasminogen Activation In Vivo upon Intravenous Infusion of DDAVP

1992 ◽  
Vol 67 (01) ◽  
pp. 111-116 ◽  
Author(s):  
Marcel Levi ◽  
Jan Paul de Boer ◽  
Dorina Roem ◽  
Jan Wouter ten Cate ◽  
C Erik Hack
Keyword(s):  
Monoclonal Antibodies ◽  
Plasminogen Activator ◽  
Plasma Levels ◽  
Fold Increase ◽  
Fibrinolytic System ◽  
Plasminogen Activation ◽  
Plasminogen Activator Activity ◽  
Insight Into

SummaryInfusion of desamino-d-arginine vasopressin (DDAVP) results in an increase in plasma plasminogen activator activity. Whether this increase results in the generation of plasmin in vivo has never been established.A novel sensitive radioimmunoassay (RIA) for the measurement of the complex between plasmin and its main inhibitor α2 antiplasmin (PAP complex) was developed using monoclonal antibodies preferentially reacting with complexed and inactivated α2-antiplasmin and monoclonal antibodies against plasmin. The assay was validated in healthy volunteers and in patients with an activated fibrinolytic system.Infusion of DDAVP in a randomized placebo controlled crossover study resulted in all volunteers in a 6.6-fold increase in PAP complex, which was maximal between 15 and 30 min after the start of the infusion. Hereafter, plasma levels of PAP complex decreased with an apparent half-life of disappearance of about 120 min. Infusion of DDAVP did not induce generation of thrombin, as measured by plasma levels of prothrombin fragment F1+2 and thrombin-antithrombin III (TAT) complex.We conclude that the increase in plasminogen activator activity upon the infusion of DDAVP results in the in vivo generation of plasmin, in the absence of coagulation activation. Studying the DDAVP induced increase in PAP complex of patients with thromboembolic disease and a defective plasminogen activator response upon DDAVP may provide more insight into the role of the fibrinolytic system in the pathogenesis of thrombosis.

On Metaphysics and the Political: A Polemics of Reading Baudelaire in the 1930s

2019 ◽  
Vol 58 (2) ◽  
pp. 249-259
Author(s):  
Joseph Acquisto
Keyword(s):  
Twentieth Century ◽  
Political Crisis ◽  
The Political ◽  
Modern Poetry ◽  
Progressive Politics ◽  
The World ◽  
Relationship Of ◽  
The Relationship ◽  
Insight Into

This essay examines a polemic between two Baudelaire critics of the 1930s, Jean Cassou and Benjamin Fondane, which centered on the relationship of poetry to progressive politics and metaphysics. I argue that a return to Baudelaire's poetry can yield insight into what seems like an impasse in Cassou and Fondane. Baudelaire provides the possibility of realigning metaphysics and politics so that poetry has the potential to become the space in which we can begin to think the two of them together, as opposed to seeing them in unresolvable tension. Or rather, the tension that Baudelaire animates between the two allows us a new way of thinking about the role of esthetics in moments of political crisis. We can in some ways see Baudelaire as responding, avant la lettre, to two of his early twentieth-century readers who correctly perceived his work as the space that breathes a new urgency into the questions of how modern poetry relates to the world from which it springs and in which it intervenes.

The Science of Wisdom in a Polarized World: Knowns and Unknowns

2020 ◽  
Author(s):  
Igor Grossmann ◽  
Nic M. Weststrate ◽  
Monika Ardelt ◽  
Justin Peter Brienza ◽  
Mengxi Dong ◽  
...  
Keyword(s):  
Individual Differences ◽  
Problem Solving ◽  
Best Practices ◽  
Cognitive Sciences ◽  
Methodological Challenges ◽  
The Common ◽  
Empirical Approaches ◽  
And Training ◽  
Contextual Differences

Interest in wisdom in the cognitive sciences, psychology, and education has been paralleled by conceptual confusions about its nature and assessment. To clarify these issues and promote consensus in the field, wisdom researchers met in Toronto in July of 2019, resolving disputes through discussion. Guided by a survey of scientists who study wisdom-related constructs, we established a common wisdom model, observing that empirical approaches to wisdom converge on the morally-grounded application of metacognition to reasoning and problem-solving. After outlining the function of relevant metacognitive and moral processes, we critically evaluate existing empirical approaches to measurement and offer recommendations for best practices. In the subsequent sections, we use the common wisdom model to selectively review evidence about the role of individual differences for development and manifestation of wisdom, approaches to wisdom development and training, as well as cultural, subcultural, and social-contextual differences. We conclude by discussing wisdom’s conceptual overlap with a host of other constructs and outline unresolved conceptual and methodological challenges.

Dažu vācu muzikālo tradīciju pārnese latviešu kultūrtelpā 18. gadsimta II pusē

Letonica ◽  
2020 ◽  
Author(s):  
Māra Grudule
Keyword(s):  
18Th Century ◽  
Musical Instrument ◽  
German Society ◽  
Original Form ◽  
Musical Life ◽  
Popular Songs ◽  
Death Of Jesus ◽  
Musical Traditions ◽  
Insight Into

The article gives insight into a specific component of the work of Baltic enlightener Gotthard Friedrich Stender (1714–1796) that has heretofore been almost unexplored — the transfer of German musical traditions to the Latvian cultural space. Even though there are no sources that claim that Stender was a composer himself, and none of his books contain musical notation, the texts that had been translated by Stender and published in the collections “Jaunas ziņģes” (New popular songs, 1774) and “Ziņģu lustes” (The Joy of singing, 1785, 1789) were meant for singing and, possibly, also for solo-singing with the accompaniment of some musical instrument. This is suggested, first, by how the form of the translation corresponds to the original’s form; second, by the directions, oftentimes attached to the text, that indicate the melody; and third, by the genres of the German originals cantata and song. Stender translated several compositions into Latvian including the text of the religious cantata “Der Tod Jesu” (The Death of Jesus, 1755) by composer Karl Heinrich Graun (1754–1759); songs by various composers that were widely known in German society; as well as a collection of songs by the composer Johann Gottlieb Naumann (1741–1801) that, in its original form, was published together with notation and was intended for solo-singing (female vocals) with the accompaniment of a piano. This article reveals the context of German musical life in the second half of the 18th century and explains the role of music as an instrument of education in Baltic-German and Latvian societies.

The Role of Industry-Academia Collaborative Research in Mineral Exploration

2020 ◽  
Author(s):  
James Marlatt
Keyword(s):  
Collaborative Research ◽  
New Technologies ◽  
Mineral Exploration ◽  
Board Members ◽  
Technological Innovations ◽  
Development Programs ◽  
The University ◽  
Insight Into ◽  
Economic Mineral

ABSTRACT Many people may not be aware of the extent of Kurt Kyser's collaboration with mineral exploration companies through applied research and the development of innovative exploration technologies, starting at the University of Saskatchewan and continuing through the Queen's Facility for Isotope Research. Applied collaborative, geoscientific, industry-academia research and development programs can yield technological innovations that can improve the mineral exploration discovery rates of economic mineral deposits. Alliances between exploration geoscientists and geoscientific researchers can benefit both parties, contributing to the pure and applied geoscientific knowledge base and the development of innovations in mineral exploration technology. Through a collaboration that spanned over three decades, we gained insight into the potential for economic uranium deposits around the world in Canada, Australia, USA, Finland, Russia, Gabon, Namibia, Botswana, South Africa, and Guyana. Kurt, his research team, postdoctoral fellows, and students developed technological innovations related to holistic basin analysis for economic mineral potential, isotopes in mineral exploration, and biogeochemical exploration, among others. In this paper, the business of mineral exploration is briefly described, and some examples of industry-academic collaboration innovations brought forward through Kurt's research are identified. Kurt was a masterful and capable knowledge broker, which is a key criterion for bringing new technologies to application—a grand, curious, credible, patient, and attentive communicator—whether talking about science, business, or life and with first ministers, senior technocrats, peers, board members, first nation peoples, exploration geologists, investors, students, citizens, or friends.

Beyond Bias

2020 ◽  
pp. 736-753
Author(s):  
Chelsea Barabas
Keyword(s):  
Best Practices ◽  
Criminal Law ◽  
Criminal Justice Reform ◽  
Trade Offs ◽  
System P ◽  
Accuracy Measures ◽  
Criminal Legal System ◽  
And Function ◽  
Role And Function

This chapter discusses contemporary debates regarding the use of artificial intelligence as a vehicle for criminal justice reform. It closely examines two general approaches to what has been widely branded as “algorithmic fairness” in criminal law: the development of formal fairness criteria and accuracy measures that illustrate the trade-offs of different algorithmic interventions; and the development of “best practices” and managerialist standards for maintaining a baseline of accuracy, transparency, and validity in these systems. Attempts to render AI-branded tools more accurate by addressing narrow notions of bias miss the deeper methodological and epistemological issues regarding the fairness of these tools. The key question is whether predictive tools reflect and reinforce punitive practices that drive disparate outcomes, and how data regimes interact with the penal ideology to naturalize these practices. The chapter then calls for a radically different understanding of the role and function of the carceral state, as a starting place for re-imagining the role of “AI” as a transformative force in the criminal legal system.

Gender Differences in Empathy During Adolescence: Does Emotional Self-Awareness Matter?

2021 ◽  
pp. 003329412097663
Author(s):  
Cristina Trentini ◽  
Renata Tambelli ◽  
Silvia Maiorani ◽  
Marco Lauriola
Keyword(s):  
Gender Differences ◽  
Reactivity Index ◽  
Self Awareness ◽  
Emotional States ◽  
Personal Distress ◽  
Full Knowledge ◽  
Emotional Concern ◽  
Insight Into ◽  
Tas 20

Empathy refers to the capacity to experience emotions similar to those observed or imagined in another person, with the full knowledge that the other person is the source of these emotions. Awareness of one's own emotional states is a prerequisite for self-other differentiation to develop. This study investigated gender differences in empathy during adolescence and tested whether emotional self-awareness explained these differences. Two-hundred-eleven adolescents (108 girls and 103 boys) between 14 and 19 years completed the Interpersonal Reactivity Index (IRI) and the Toronto Alexithymia Scale (TAS-20) to assess empathy and emotional self-awareness, respectively. Overall, girls obtained higher scores than boys on IRI subscales like emotional concern, personal distress, and fantasy. Regarding emotional self-awareness, we found gender differences in TAS-20 scores, with girls reporting greater difficulty identifying feelings and less externally oriented thinking than boys. Difficulty identifying feelings explained the greatest personal distress experienced by girls. Lower externally oriented thinking accounted for girls’ greater emotional concern and fantasy. These findings offer an insight into the role of emotional self-awareness–which is essential for self-other differentiation–as an account for gender differences in empathic abilities during adolescence. In girls, difficulty identifying feelings can impair the ability to differentiate between ones’ and others’ emotions, leading them to experience self-focused and aversive responses when confronted with others’ suffering. Conversely, in boys, externally oriented thinking can mitigate personal distress when faced with others’ discomfort.

Sign in / Sign up

Export Citation Format

Share Document