The supply chain has been a major component of competitive strategy to enhance organizational productivity and profitability, and the supply chain is a relatively new and rapidly expanding discipline that is transforming the way that manufacturing and non-manufacturing operations meet the needs of their customers. This study aims to establish the role of management accounting in the development of supply chain performance in logistics manufacturing companies. The study applies a quantitative research methodology and uses a questionnaire method to collect the data. The study sample consists of 181 respondents. This study analyzes the data using the (SPSS) program. The results reveal a statistically significant relationship at the significance level (α≤0.05) between the management accounting, including the “target cost, value chain costing and quality costing” and supply chain performance in logistics manufacturing companies.

Most counterfeit studies engage consumers’ intention to purchase without considering their past experiences. Understanding consumers who have experienced in counterfeit product situations and how this has influenced their actual perceptions, attitudes and behavior on this is-sue is important to understand. Therefore, this study aims to understand the repurchase behavior of experienced consumers in regards to counterfeit products and their demographics, past purchases, materialism, economic and social factors. In addition, this study also investigates the mediating effect of attitude on the relationship between the factors and the repur-chase behavior. The participants are among 200 working adults who have purchased counterfeit products in a six-month period. Multiple regression analysis indicates that gender (female), past purchasing behavior, materialism and social factors had positive relationships with repurchase behavior. Remarkably, the economic factor is found to be significant. However, it has a negative relationship with repurchase behavior indicating that experienced consumers in counterfeit products purchase fake goods to minimize the economic effect. Hierarchical regression analysis indicates the mediating effect of attitude on the relationship between past purchase and materialism on repurchase behavior. The outcome of this study can also be used as a reference and knowledge base for scholars and marketers in understanding the attitude of consumers and their repurchase intention of counterfeit products.

New series of mononuclear octahedral Ru(III) complexes of general formula [RuL^1-3Cl]Cl₂ (1-3) where L = dianion of Schiff bases namely: 2,2'-(((1E,1'E)-thiophene-2,5-diylbis(methaneylylidene))bis(azaneylylidene))diphenol (H₂L¹), 2,2'-(((1E,1'E)-thiophene-2,5-diylbis(methaneylylidene))bis(azaneylylidene))dibenzenethiol (H2L2) and 2,2'-(((1E,1'E)-thiophene-2,5-diylbis(methaneylyli-dene))bis(azaneylyli-dene))-dibenzoic acid (H₂L³), respectively are synthesized and characterized by different physico-chemical techniques. The results of interaction of complexes with CT-DNA supported that, the Ru (III) complexes bind to DNA via an intercalative mode. The interaction has also been investigated by gel electrophoresis. Interestingly, it was found that all Ru(III) complexes cleave super coiled (SC) pUC19 plasmid DNA efficiently in the absence of an external agent. Further, the antiproliferative activity of the complexes on Human Cervical Cancer Cells (HeLa) and Human Breast Cancer Cells (MCF-7) were evaluated by MTT assay, which revealed that, all the complexes showed more intense inhibition against HeLa and MCF-7 cell lines, particularly Ru(III) complex (3) attenuated the strongest proliferation, allowing its use as chemotherapeutic agent for cancer treatment.

Modelling is an effective way of designing, understanding, and analysing bio-refinery supply chain systems. The supply chain is a complex process consisting of many systems interacting with each other. It requires the modelling of the processes in the presence of multiple autonomous entities (i.e. biomass producers, bio-processors and transporters), multiple performance measures and multiple objectives, both local and global, which together constitute very complex interaction effects. In this paper, simulation models for recovering biomass from the field of the biorefinery are developed and validated using some industry data and the minimum biomass recovery cost is established based on different strategies employed for recovering biomass. Energy densification techniques are evaluated for their net present worth and the technologies that offer greater returns for the industry are recommended. In addition, a new scheduling algorithm is also developed to enhance the process flow of the management of resources and the flow of biomass. The primary objective is to investigate different strategies to reach the lowest cost delivery of sugarcane harvest residue to a sugar factory through optimally located bio-refineries. A simulation /optimisation solution approach is also developed to tackle the stochastic variables in the bioenergy production system based on different statistical distributions such as Weibull and Pearson distributions. In this approach, a genetic algorithm is integrated with simulation to improve the initial solution and search the near-optimal solution. A case study is conducted to illustrate the results and to validate the applicability for the real world implementation using ExtendSIM Simulation software using some real data from Australian Mills.

The purpose of this descriptive-explanatory study is to examine the relationship between critical thinking and creativity and the performance of Micro, Small, and Medium-sized businesses (MSMEs) in Indonesia during the coronavirus disease 2019 (COVID-19) pandemic. In this study, a questionnaire instrument was used, which was given online using Online Survey Forms, to collect information from a sample of 108 business managers who were selected at random to participate. Using the SmartPLS software, an analysis was performed once the data had been collected. The results indicate a substantial impact on the performance of MSMEs in Indonesia was found to be associated with critical thinking and innovation, according to the findings.

The introduction of derivatives at the financial market of the United Arab Emirate (UAE) is to enhance liquidity and broadens the range of securities. This is because it brings exciting opportunities for investors to diversify their investment in an efficient and cost-effective way. Evidence from previous studies has shown that financial market derivatives help to reduce risk. Even though trading losses produced by unsuitable derivative activity are frequently big enough to create financial problems and even bankruptcy, there is minimal research on how bank profitability and performance are affected. The study examines the determinants of financial derivatives on the performance of commercial banks in UAE and the financial risk exposure between derivatives financial assets and derivatives financial liabilities. The research employs Pecking order theory, panel ARDL and data from 30 commercial banks’ financial statements in 2020 in UAE. The study found that an increase in the level of return on assets will create an increase in traded financial derivatives that will enhance bank performance by a high level of percentage. Stability of the banking sector in UAE is recommended to enhance better performances of commercial banks on financial derivatives in UAE.

Patient Bed Assignment (PBA) consists of assigning patients to hospital beds according to specific requirements such as patient diagnosis, equipment requirements, age and gender policies, among others. We worked in conjunction with the Hospital Universitario San Ignacio (HUSI) with the goal of designing an application to support decision-making during the bed assignment process. We introduced a mathematical model for the PBA. We used Analytic Hierarchy Process (AHP) to determine the weights attributed to each part of the objective function. Due to the long execution time required, we used a Greedy Algorithm and Tabu Search (TS) to optimize the match between the patient’s requirements and the characteristics of the assigned bed. To test the algorithms, we created 15 test instances of various sizes. The results showed that the gap between the value of the objective function resulting from using the Greedy/TS in comparison with the optimal solution is on average 6.2%. Also, the TS takes 84% less time than the MILP for medium and large instances. We collected data from real life instances and compared the actual method with the designed metaheuristic. On average, the value of the objective function resulting from using the proposed Greedy/Tabu algorithm is 8.6% higher.

A study of the stress-strain state (SSS) of disc specimens has been conducted when testing specimens with stress concentrators (grooves). The research has shown that the truncation of circular discs along two symmetrical chords makes it possible to change the type (the ratio of principal stresses) of SSS that occurs at the destruction site. Therefore, these specimens can be used to assess the structural strength of materials on standard single-drive testing machines, taking into account the real type of SSS that occurs in the bearing elements of machines. The results of numerical SSS modeling have been used to build the dependences of the SSS type and level on geometric parameters of specimens. Geometrical parameters can be chosen for a certain SSS type to assess both the static and fatigue strengths of materials used in the manufacture of bearing elements.

The organization strives to provide timely service according to customer needs. Organizations must communicate and make the right decisions quickly to improve performance. The research aims to assess the influence of project management capability, integration, and coordination in improving organizational performance. Data is collected using a questionnaire designed with a five-point Likert scale. The respondents are all suppliers or vendors of high school educational Institutions in East Java. The organization has a project manager responsible for all procurement and projects. The criteria of suppliers or vendors are those who have paid taxes, have a taxpayer number, and have an adequate bank account. Data analysis used the SEM-PLS approach employing SmartPLS software version 4.0. The data processing results showed that project management capability positively affected information technology integration by 0.712, supply coordination by 0.432, and process innovation by 0.250. Information technology integration positively impacted supply coordination by 0.445, process innovation by 0.254, and organizational performance by 0.304. Supply coordination positively affected process innovation by 0.366 and organizational performance by 0.385. Finally, process innovation had a positive effect on organizational performance by 0.234. The research provides insights for foundations to optimize the role of departments in building supply coordination using information technology. Project managers must optimize integrated information technology by maintaining investment and upgrading equipment, making a theoretical contribution to supply chain enrichment, and using a resource-based view.

Although prior studies draw upon natural resource-based views, environmental strategy permits competitive advantages, and as such, gains financial performance. However, empirical results are mixed. To shed light on this issue, this study proposes that environmental performance mediates the link between environmental strategy and financial performance. Data were collected from 175 third-party logistic providers currently operating in Vietnam to test the hypotheses. Partial least square structural equation modeling was borrowed to test the data. The results reveal environmental performance partially mediates the link between environmental strategy and financial performance. By considering the mediating effect, this study contributes to the literature by addressing the intervening mechanism of environmental performance on the inconclusive relationship between environmental strategy and financial performance. Besides, this study also extends prior studies by borrowing a concept of environmental strategy, which captures the extent of organizations pursuing this strategy, to explain how and why pursuing this strategy permits environmental and financial performance.