COGS Thesis and Dissertations
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COGS Thesis and Dissertations
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- PublicationThe influence of industry 4.0 resources on knowledge management and innovation in Abu Dhabi health service company (SEHA)(2025-03-05)Nabeel Ahmed Qasem Al AmiriThe literature highlighted that organizational resources, such as people, culture, infrastructure, and technology, have positive, direct, and indirect influences mediated by knowledge management (KM) on organizational strategic planning, innovation, performance, and competitiveness. Recently, the globe started witnessing a new revolution called “Industry 4.0 (I4.0).” Scholars predicted that the I4.0 revolution brings new resources that significantly influence organizations, including their capabilities and performance. However, many countries and organizations struggle to adopt those new resources, implement them, and get the maximum benefits to compete. The study adopted the resource-based view (RBV) and knowledge-based view (KBV) to examine the influence of I4.0 resources on organizational KM and innovation. It is the first to identify and examine the effect of a broad set of I4.0 resources, including human, technological, and organizational resources. It adopted the deductive research approach to achieve its goal by using quantitative research designs on a systematic random sample of 142 senior and middle managers in Abu Dhabi Health Service Company (SEHA), the largest healthcare provider in the UAE. The study revealed that HR practices, cyber security, and data-driven culture had significant direct effects, and leadership, technical competence, data analytics, and organic structure had non-significant direct effects on innovation. Technical competence, HR practices, data analytics, and organic structure had significant direct effects on KM, and leadership, cyber security, and Data-driven culture had non-significant direct effects on KM. KM had a non-significant, direct influence on innovation and a non-significant mediating between the I4.0 resources and innovation. The study was conducted in November and December 2022. The author concluded that the proposed model did not work well due to contextual factors and the single-mediator nature of the model. The study came up with recommendations for the organization to effectively utilize its I4.0 resources, build its KM and innovation capabilities, and conduct future research. The study has a few limitations, such as the limitations related to the nature of study designs, i.e., cross sectional, using one method, i.e., survey for data collection, and implemented in one health service organization. Keywords: Industry 4.0, organizational resources, resources-based view, RBV, knowledge, knowledge management, innovation, Abu Dhabi Health Services Company, SEHA, United Arab Emirates (UAE
4 2 - PublicationThe moderating effects of CEO compensation on the association between external auditor attributes and earnings management practices(2025-03-05)Hamzeh Fathi Ali Al-ShareEarnings management is an accounting technique aimed at manipulating accounting policy and concealing financial data or showing an improved financial position. Some managers seek to identify gaps in accounting principles and standards for personal opportunist purposes. Besides, disputes of interest can arise between the different stakeholders in a corporation, and information asymmetry between management and owners is the main reason behind earnings management practice. Thus, companies embark on earnings management practices to achieve these objectives. However, it provides a wrong impression to stakeholders, leading them to make a bad decision and lose their investment. Many scandals and corporate failures occurred in the Jordanian context due to earnings management practices. Despite the large number of studies that have dealt with this topic, many have neglected to investigate the joint effect between external auditor attributes and CEO compensation on earnings management. This study examines the direct impact of external auditor attributes on earnings management, as well as the joint effect of the external auditor attributes with the CEO compensation on earnings management. This study sheds light on the importance of CEO compensation in the relationship between external auditor attributes and earnings management. It demonstrates its importance in limiting earnings management. This study used secondary data from all the services and industrial firms listed in the Amman Stock Exchange. It employed the diagnose test and fixed-effect model to test the hypotheses, and after that, it employed robustness tests. The discretionary accruals as a proxy for earnings management are measured by two models: (i) the Modified Jones Model (1995) and (ii) the Kothari model (2005). The results showed a significant negative association between the audit firm size and auditor industry specialisation with earnings management. However, the results show a positive and significant association between auditor tenure and earnings management and also reveal that CEO compensation as a moderating variable has a significant joint effect on earnings management with audit firm size, auditor industry specialisation, and auditor tenure. This study emphasised the importance of audit firm size and auditor industry specialisation and the need for the CEO to receive appropriate compensation to ensure the reduction of earnings management
3 1 - PublicationThermochemical conversion of algal biomass via microwave-assisted hydrothermal liquefaction for bio-oil production(2025-03-05)Nor Insyirah Syahira Abdul LatifCurrently, fossil materials make up the majority of our energy and chemical source. Many global concerns are forcing people to rethink our current dependence on fossil energy. Limiting the use of these energy sources is a key priority for most countries as a result of pledges to reduce greenhouse gas emissions. The application of biomass, used to substitute fossil resources to produce biofuels, plastics and chemicals, is a widely accepted strategy towards sustainable development. Aquatic plants, including algae are seen to have competitive advantages as biomass resources compared to terrestrial plants in this current global situation. Production of bio-oil from algal biomass are technically and economically viable and cost competitive, require no capacious lands, require minimal water use, and reduce atmospheric CO2. In particular, bio-based materials and fuels from algal biomass are considered as one of the reliable alternatives for clean energy. At the present time, there are two foremost processes for bio-oil production from biomass: pyrolysis and hydrothermal liquefaction. Hydrothermal liquefaction can directly convert high moisture algal biomass into bio oil while pyrolysis requires drying of feedstock to reduce the consumption of energy during the process. As yet, there is still lack of study using microwave technology for the production of crude bio-oil from algae for sustainable biopolymer products. Hence, microwave-assisted hydrothermal liquefaction which can be conducted in aqueous environment, makes it suitable for aquatic plants and wet biomass such as algae. The overall aim of this project is to evaluate the direct conversion of algal biomass to crude bio-oil using hydrothermal liquefaction, performed by microwave which is specifically designed for wet biomass. To highlight the potential of algal biomass as an aquatic plant in Malaysia to be converted into high quality of crude bio-oil, this research includes a forecasting study of algal biomass resource potential specifically in Malaysia, and also mainly focus on optimisation study to obtain the optimum parameters to produce bio-oil with high content of phenol through this microwave assisted hydrothermal liquefaction process. In this work, a study was initially conducted to foresee the potential of algal biomass in Malaysia, where the predicted and target amount of conventional plastic need to be replaced with bio-based material was determined, in order to reduce the CO2 emission using carbon emission pinch analysis (CEPA). This forecasting study resulting an estimation of around 50% to 75% of CO2 emission can be reduced in 2050 by mainly utilising approximately 3885 km2 (388,500 ha) of Sabah coastal area for macroalgae cultivation and it is suggested that algal biomass can be utilised and potentially implemented in large scale cultivation, in meeting the target of plastic production and CO2 utilisation in 2050. Besides, the potentiality of Caulerpa lentillifera, Gracilaria coronopifolia and Chaetomorpha linum, as biomass feedstock were initially investigated in this study and it was concluded that seaweed is more suitable for bio-based products synthesis, i.e. bioplastic and bio-lubricants, instead of biofuel due to its relatively low calorific value (~12 MJ/kg). Since seaweed has high moisture content (~80%), hydrothermal liquefaction is mostly recommended, and its efficiency can be further enhanced through microwave technology. Hence, seaweed has high potential to be used as biomass feedstock, particularly Chaetomorpha linum. The hydrothermal liquefaction process was then carried out, and the parameters optimisation have been done using RSM, to determine the optimum operation parameters of this microwave-assisted hydrothermal liquefaction, for the production of bio-oil with high phenol content. The results show the high phenol content of bio-oil at 221.22 mg GAE/g can be obtained
2 1 - PublicationDevelopment of smart contract blockchain integrated model (Lightblock) for iot applications(2025-03-05)Mathuri GurunathanThis research focuses on exploring how blockchain technology for smart contracts can be integrated in IoT applications. The main concern is that deploying IoT devices in industries such as the energy sector or other IoT applications raises a number of challenges related to data management, manual inefficiencies, security, blockchain complexity, integration of smart contracts, implementation considerations, and energy efficiency. These issues highlight the need for a flexible and efficient IoT and smart contract-based solution. Blockchain technology has emerged as a possible solution because of its powerful data security and privacy features. It enables automatic transaction processing, eliminating the need for intermediary verification and considerably increasing transaction speed. Despite its potential benefits, blockchain technology is known for its high computational consumption, which poses challenges for compatibility with IoT devices requiring lightweight solutions due to their high complexity and limited scalability. These models contain considerable limitations, such as resource optimization during operation. The question as to how should a scalable lightweight blockchain be modelled in the IoT applications and therefore the objective of the research is to develop a Scalable Lightweight Blockchain (LightBlock) model for IoT devices that balances security, privacy, and efficiency. This model will be designed for IoT applications and the study will evaluate LightBlock's performance using simulation scenarios and validate the results with feedback from field engineers. The objectives were achieved by carrying out a thorough study of previous research publications and then the proposed Smart Contract Blockchain Integrated Model. Following that, a four-stage methodology is described, beginning with the identification of research gaps. This phase also introduces important elements including the conceptual model, lightweight blockchain, and system architecture. Those elements combine to form LightBlock's conceptual approach, which is intended to significantly improve the efficiency of integrating smart contracts with IoT applications. In the implementation phase, emphasizing the data collection layer, and executing processes such as react application setup and smart contract deployment. The results presented with metamask, web3 interface, simulation tool and semi-structured interviews with field engineers are used to evaluate performance. In future works, can investigate various blockchain platforms and undertake real world experiments with a broader spectrum of IoT devices.
6 1 - PublicationAnalysis of solar photovaltaic penetration impact to low voltage distribution network and development of smart controls for voltage stability(2025-03-04)Dilini Wasana AlmeidaIn recent years, solar photovoltaic (PV) systems have gained worldwide attention in the generation of greener energy. As a consequence, a significant number of PV systems are connected to low voltage (LV) distribution networks concerning the assurance of catering to the growing energy demand. However, the increased penetration of gridconnected PV systems poses new technical challenges to the power system. The infringement of voltage limits attributed to reverse power flow has been recognized as one of the significant implications of high PV penetration. As these technical issues hinder the hosting capacity of networks, the Distribution Network Operators (DNOs) are required to enforce restrictions on the integration of new PV systems into the LV distribution grid and also to undertake network reinforcement, which eventually leads to substantial capital investment. Therefore, it is of vital importance to conduct an accurate assessment of the potential impacts of solar PV and to propose effective mitigation strategies, focusing on a smooth operation and optimal PV penetration. In this context, this thesis has focused to analyze the impact of solar PV penetration on LV distribution networks and developing smart controls and energy management schemes to ensure voltage statutory limits of the LV distribution network. In order to conduct a comprehensive analysis, detailed network models of three distinct LV distribution networks were developed and validated. The daily residential load profiles and irradiance profiles were adopted to perform minute-by-minute time-series power flow simulations, incorporating the real-time variations in PV generation and load demand. Both deterministic and Monte Carlo impact assessments were proposed to quantify the potential impacts under different PV penetration levels. In order to mitigate the overvoltage issues due to high PV integration, this research has contributed by presenting pragmatic and cost-effective voltage management schemes that would make use of existing equipment/assets and information. Thus, the off-load tap changer of LV distribution transformer, residential-scale PV systems, and battery energy storage systems were used to actively manage the grid voltage. The performance of the off-load tap changer of the LV distribution transformer was analyzed to provide effective overvoltage management under high PV penetration. A variety of local control functions of PV inverters such as power factor control, Volt-Var control, and Volt-Watt control were proposed and implemented to regulate the active and reactive power output of the PV inverter. Besides, the Volt-Var-Watt control that combines both active power curtailment and reactive power compensation of PV inverters was analyzed with the aim of enhancing the efficiency of the voltage regulation. Moreover, a decentralized, adaptive control strategy for residential-scale battery energy storage systems (RBESSs) was proposed to address overvoltage issues by dynamically adjusting the charge/discharge rates while making efficient use of the available storage capacity. Finally, the effectiveness of each mitigation technique was evaluated and quantified using several performance criteria. The results of the impact analysis established voltage rise as the dominant constraint which limits the capability of accommodating higher PV penetration levels in typical LV distribution networks. The findings revealed that the proposed mitigation techniques are successful in overcoming the overvoltage issues. In particular, the Volt-Var-Watt control of PV inverters was capable of providing an efficient voltage control with less impact on prosumers and DNOs. Furthermore, the proposed RBESS control strategy has shown effectiveness in alleviating the voltage rise issues while offering benefits to the prosume
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