131 research outputs found

    Mediation analysis in partial least squares path modeling: Helping researchers discuss more sophisticated models

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    Purpose – Indirect or mediated effects constitute a type of relationship between constructs that often occurs in partial least squares (PLS) path modeling. Over the past few years, the methods for testing mediation have become more sophisticated. However, many researchers continue to use outdated methods to test mediating effects in PLS, which can lead to erroneous results. One reason for the use of outdated methods or even the lack of their use altogether is that no systematic tutorials on PLS exist that draw on the newest statistical findings. The paper aims to discuss these issues. Design/methodology/approach – This study illustrates the state-of-the-art use of mediation analysis in the context of PLS-structural equation modeling (SEM). Findings – This study facilitates the adoption of modern procedures in PLS-SEM by challenging the conventional approach to mediation analysis and providing more accurate alternatives. In addition, the authors propose a decision tree and classification of mediation effects. Originality/value – The recommended approach offers a wide range of testing options (e.g. multiple mediators) that go beyond simple mediation analysis alternatives, helping researchers discuss their studies in a more accurate way

    A primer on the conditional mediation analysis in PLS-SEM

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    Conditional mediation (CoMe) analysis integrates mediation and moderation analyses to examine and test hypotheses about how mediated relationships vary as a function of context, boundaries, or individual differences. Although CoMe analysis can be a crucial element of empirical studies that seek to advance theory in information systems, applications of such analysis are scarce, in general, and in partial least squares structural equation modeling (PLS-SEM), in particular. This paper clarifies conceptual fundamentals of and develops guidelines for CoMe analysis within the PLS-SEM context. Furthermore, the paper outlines the illustrative use of CoMe analysis in PLS SEM and presents detailed step-by-step procedures to do so in the PLS-SEM setting. Overall, this paper provides researchers and practitioners with the required knowledge to properly carry out, report, and interpret CoMe analysis in PLS-SEM

    Finanzinstrumente nach IFRS: Bilanzierung, Absicherung, Publizität

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    Leber, Milz, Lymphknoten und Pankreas

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    Locking compression plate osteosynthesis of complicated mandibular fractures in six horses

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    Complicated mandibular fractures were recognised in one foal, one pony and four horses. The foal was two months old while the adult animals ranged in age from 12 to 24 years. Three horses had a unilateral horizontal ramus fracture. Two fractures were open and one was closed. Comminution was present in one of these patients while lthe other two horses had marked displacement of the fragments. Two suffered from comminuted fractures of the horizontal and vertical ramus of the mandible. One of these patients had open and infected fractures. One foal had a bilateral horizontal ramus fracture with mrked periosteal "new bone" formation and malalignement which required corrective osteotomy. Each horse underwent locking compression plate (LCP) osteosynthesis consisting of open fracture reduction and application of one to three 4.5/5.0 mm LCP at the ventral, lateral or caudal aspect of the mandible under fluoroscopic control. Two 3.5 mm LCP were used in the foal. Plate fixation was supported by application of a cerclage wire construct between the incisor and premolar teeth in most patients. Complete fracture healing, with excellent functional and cosmetic outcome was achieved in all of the patients. Complications encountered included seroma formation, screw and wire breakage, as well as implant and apical tooth root infections. The LCP was removed after fracture healing had occurred in four patients

    Exploring the links between different performance information uses, NPM cultural orientation, and organizational performance in the public sector

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    This paper looks at how the relationship between performance measurement system use(s) and organizational performance is affected by the type of performance information use and moderated by New Public Management (NPM) cultural orientation. Analysing data from a survey of Italian public managers, it shows that only monitoring and attention-focusing types of uses of performance measures are directly associated with organizational performance, whereas strategic-decision-making and legitimizing uses are not directly related with organizational performance. Moreover, an NPM orientation moderates positively the relationship between monitoring uses of performance information on organizational performance, and negatively the relationship between legitimizing uses and organizational performance

    Die Vertrauenstreiber in der Interaktionsbeziehung zwischen Manager und Controller

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