Mediation effect of supply chain innovation and efficiency on the relationship between market orientation and organizational performance

Recently, market orientation has drawn significant attention in the manufacturing sector because of its noteworthy impact on performance. The relationship between market orientation and organizational performance has been widely investigated by many academics and practitioners. However, the relationship is not yet fully understood. This study explored the mediation effect of supply chain innovation and efficiency on the relationship between market orientation and organizational performance. Six hypotheses including direct and mediation effects were tested in the study. Additionally, structural equation modelling (SEM) approaches were used to collect data from 314 Iranian companies in the manufacturing sector of Tehran, Shiraz and Kermanshah which are listed on the Tehran Stock Exchange (TSE). Managers of these organizations including middle, executive and top managers were identified as respondents for the questionnaire survey. This study used Amos to analyze the data. Findings suggest that market orientation is positively and significantly related to supply chain innovation, and efficiency has a direct positive and significant impact on organizational performance. In addition, it is evident from the study that the relationship between market orientation and organizational performance is partially mediated by supply chain innovation and efficiency. The findings have provided valuable insights to guide manufacturers to collectively improve organizational performance through supply chain innovation and efficiency. Recommendations on how to improve market orientation and organizational performance through supply chain management are provided accordingly. Further, through supply chain management, market orientation can assist firms to enlarge customer value, customer satisfaction, and competitive advantage and supply chain member‘s capabilities that can support their ultimate goals in achieving sustainable performance

The Relationship among Strategy, Competition and Management Accounting Systems on Organizational Performance

This study examines the relationships among competition, strategy, management accounting system (MAS) and organizational performance. It follows a structural equation modeling (SEM) to propose that competition forces companies to modify their strategy and MAS and that these changes enhance performance. Change in strategy concerned in the model as change in competition causes change in strategy, and this in turn results in the change in MAS, along with improving performance directly. Data were collected by the means of questionnaires that were personally addressed to the managers or heads of accounting departments. The Data obtained from 120 manufacturing firms, were analyzed using a SEM estimated by partial least squares. The findings of the study led us to two results: (1) changes in competition cause enhancement in performance directly and indirectly through by changes in MAS and strategy, and (2) change in strategy leads to higher organizational performance through by the change in MAS. These findings contribute to the MAS literature by the means of supplying empirical evidence that the association between performance and competition is mediated through by change in strategy and changes in MAS of the firm

The Relationship among Strategy, Competition and Management Accounting Systems on Organizational Performance

This study examines the relationships among competition, strategy, management accounting system (MAS) and organizational performance. It follows a structural equation modeling (SEM) to propose that competition forces companies to modify their strategy and MAS and that these changes enhance performance. Change in strategy concerned in the model as change in competition causes change in strategy, and this in turn results in the change in MAS, along with improving performance directly. Data were collected by the means of questionnaires that were personally addressed to the managers or heads of accounting departments. The Data obtained from 120 manufacturing firms, were analyzed using a SEM estimated by partial least squares. The findings of the study led us to two results: (1) changes in competition cause enhancement in performance directly and indirectly through by changes in MAS and strategy, and (2) change in strategy leads to higher organizational performance through by the change in MAS. These findings contribute to the MAS literature by the means of supplying empirical evidence that the association between performance and competition is mediated through by change in strategy and changes in MAS of the firm

Correcting and stylistic researching of the mystical treatise "Wesal Ahmadi" or "Awakher Hayat Mujaddid Alf Sani"

The treatise "Wesal Ahmadi" or "Awakher Hayat Mujaddid Alf Sani" is actually a supplement to a treatise called "Zubdat al-Maqamat" or "Barakat al-Ahmadiyya Baqiyeh", which is about the life, works, spirits, and facts of Sheikh Ahmad Sirhindi, nicknamed Imam Rabbani and Mujaddid Alf Sani and some of his caliphs and descendants were written. The author of this treatise is Badr al-Din Sirhindi, a famous Sufi and biographer of the Naqshbandi sect in the 11th century. Badr al-Din wrote this short and concise treatise following the completion of the book "Zubdat al-Maqamat" by Khwaja Muhammad Hashim Keshmi who did not succeed in finishing this book and convey the events and incidents of the last days of Sheikh Ahmad's life. The treatise "Wesal Ahmadi" contains reliable, irreplaceable, and valuable information from the last days the life of Sheikh Ahmad Sirhindi, which is narrated directly and immediately and is necessary for a more detailed understanding of his life, his spirits, and his faith. Despite its fame within the Naqshbandi sect and its importance for research, this treatise has remained rare, hidden, and neglected. In this article, in addition to correcting, suspending, and updating the version and adding textual explanations, an attempt has been made to introduce, analyze, and explain its place and author in the Naqshbandiyeh tradition of the Mujaddidiyeh. The research method in this article is descriptive and analytical, and library sources have been used

Evaluation of the pelvic apophysis with multi-detector computed tomography for legal age estimation in living individuals

Background: Legal age estimations of living individuals are gaining increasing importance for radiologists involved in delivering expert opinions. The present study aimed to assess the correlation between chronological age and apophyseal centers distance from pelvic bone. Materials and Methods: This was a cross-sectional study carried out on 2013. Subjects were chosen from 15 to 25 years old people who had previous pelvic multi-detector computed tomography for any reason. The distance of iliac crest apophysis to iliac bone, and pubic apophysis to pubic bone were assessed. Results: There was a reverse linear correlation between chronological age and distance of iliac crest apophysis (P < 0.001, r = 0.899) and pubic apophysis to pelvic bone (P < 0.001, r = 0.898). Pubic apophysis was not appeared in subjects before 16 years old and it was appeared in all of the subjects with 18 years old and more. Subjects with age of 21 had near ossification of iliac or pubic apophysis and subjects with age of 24 had full ossification of iliac or pubic apophysis. Conclusion: skeletalage can be estimated by assessing the apophyseal centers distance from the pelvic bone in adolescents 15-25 years old

Dividend preferences: evidence from panel data

The study aims to investigate the dividend preferences in Pakistani capital market and further deals with the investigation of cash dividend preference of poorly performing firms list on Karachi Stock exchange. The study utilized the financial data for 2001-2011 of listed Pakistani firms to examine the behavior of distribution of cash dividends. Panel regression statistical technique was used. From the analysis, it is originated that poorly performing firms having lesser portion of tradable shares pay dividends in cash. The study finds that the cash dividend distribution behavior of poorly performing firms and describes the preference of directors. Further, low performing firms prefer cash dividends as compared to stock dividends as long as they have large percentage of directors or financial institutions or block-holders’ ownership of nontransferable shares. Furthermore, if a firm has mix of directors, financial institutions and block-holders’ ownership of nontransferable shares then the firm also prefer cash dividends

A conceptual model of the relationship between market orientation and supply chain performance

Addressing a lack of research on the relationship between marketing and supply chain management, a new conceptual framework incorporates organizational learning, supply chain innovation, trust, supply chain management strategy, commitment, and collaboration as mediating factors in the relationship between market orientation and supply chain performance. Only by identifying the dimensions of effective performance and assessing their impact on each other can organizational leaders strengthen the bonds among partners in the supply chain toward generating the efficiencies that improve its management and performance. The proposed framework can also be used to facilitate further research into the link between market orientation and supply chain performance

Clinical Outcomes of Double Mini-Plating Compared with a Single Superior Plating in Midshaft Clavicular Fractures: A Randomized Clinical Trial Study

Background: In the current study, we aimed to assess the clinical outcomes of the double-plating method using 2.7 mm compression plates compared with the single superior 3.5 mm compression plating method in displaced midshaft fractures of the clavicle. Materials and Methods: Thirty patients with midshaft fractures of the clavicle were randomly assigned into two groups. In group A, 15 patients were fixed by a double-plating technique using two 2.7 mm compression plates on the superior and anteroinferior sides of the bone. The fractures in group B were fixed by a superior plating technique using a single 3.5 mm compression plate. Intraoperative bleeding measurement, length of surgical incision, duration of procedure time, and functional scores were assessed post-surgically through one-year follow-ups. Results: There was no significant difference between groups in terms of surgery time. Device failure was not found among all recruited patients. Incision length and device prominence complaint were significantly different between groups (P value = 0.02, P value = 0.03). Mean ± standard deviation intraoperative bleeding rate was 88.67 ± 29.96 milliliter in the double-plating group and 108.67 ± 41.72 milliliter in the other group, which was not different between these two groups (P value = 0.14). There were no signs of non-union either in radiographies or clinically. Conclusion: Double mini-plating of diaphyseal clavicular fractures could result in a smaller surgical incision and a lower rate of prominence without affecting fixation stability and clinical outcomes in comparison with single superior 3.5 mm plates