http://bura.brunel.ac.uk/handle/2438/158 Wed, 15 Apr 2026 14:53:18 GMT 2026-04-15T14:53:18Z http://bura.brunel.ac.uk/handle/2438/21867 Title: Management accountants and strategic management accounting: The role of organizational culture and information systems Authors: Hadid, W; Al-Sayed, M Sat, 28 Nov 2020 00:00:00 GMT http://bura.brunel.ac.uk/handle/2438/21867 2020-11-28T00:00:00Z http://bura.brunel.ac.uk/handle/2438/21640 Title: Director’s network, governance bundles and cash holding in foreign cross listed companies Authors: Kaur, Jaskaran Abstract: A well-connected director within the boardroom can affect governance positively. As discussed by Larcker, So, and Wang (2013), director’s networks can serve as a channel for good business practices by exchanging valuable information among other directors. It is much easier for a well-connected director to receive important information through their connections that they then allow board to implement in the companies. This common practice is then revealed by many scholars. Bertrand, Kramarz, Schoar, and Thesmar, (2004), finds that directors with large networks receive favourable benefits from government agencies. Hochberg, Ljungqvist, and Lu (2007) show that director’s networks seem to improve value by facilitating information flow in a variety of contexts such as venture capital investment and analysist recommendation (Cohen, Frazzini, and Malloy, 2010). According to Larcker, So, and Wang (2013) companies with well-connected directors demonstrate higher stock returns and superior financial performance. However, little research focus on director’s networks and cash holdings, an essential asset on company’s balance sheet. In this thesis I study in detail the topological structure of director’s network1 that arise from this phenomenon. This thesis examines how governance bundles2 and director’s network relates to cash holdings3 for foreign cross listed companies4. Using a large cross-country sample of 1,477 publicly listed companies from 32 countries during the period of 2004 – 2015, I construct the implicit director’s network with shared directors using their current, and previous employment. Purpose: The purpose of this study is to measure the impact of governance bundles and director’s networks on cash holding decision in foreign cross listed companies. Methodology: Using Social Network Analysis5, I examine whether a pattern of director’s network exist among 1,477 publicly listed companies based on the data from director’s biography collected from Bloomberg. Findings: I find a significant negative relation between governance bundles and directors’ network in relation with companies’ cash holdings. Additionally, I find complementary effect between governance bundles and director’s networks and its impact on cash holdings. These finding are robust to alternative model specifications, different variable measurements and tests for endogeneity. Research Implications: The findings of this study contribute to the academic literature related to cash holdings, governance bundles, director’s network as well as cross listed companies and assist policymakers in understanding the importance of governance bundles and director’s network when deciding companies’ cash holdings for foreign cross listed companies. Description: This thesis was submitted for the award of Doctor of Philosophy and was awarded by Brunel University London Wed, 01 Jan 2020 00:00:00 GMT http://bura.brunel.ac.uk/handle/2438/21640 2020-01-01T00:00:00Z http://bura.brunel.ac.uk/handle/2438/18095 Title: Experimental Study on the Influences of Air Flow in an Integral Hydrocarbon Display Cabinet to its Temperature and Energy Performances Authors: Suamir, IN; Arsana, ME; Tsamos, KM Abstract: This paper presents results on temperature energy performance tests of an integral refrigerated hydrocarbon (HC) display cabinet for retail food applications. Heat from the condensing unit of the cabinet is rejected to both ambient air and water/glycol mixture flowing in a closed water circuit. Air flow in the cabinet loaded with M-packages as test products was studied in order to analyze effects of air flow rate in the cabinet to its temperature and energy performances. The product and air temperatures as well as energy consumption of the cabinet were measured. The tests were conducted in a test chamber at climate class 3. It was found that the HC display cabinet with integral condensing unit was found to provide excellent energy performance with an Energy Efficiency Index below the requirement to qualify for enhanced capital allowances. The refrigeration system of the cabinet could also achieve a COP of 3.15. The study also found that higher air flow rate in the cabinet could make the product temperatures a little bit better, but the energy consumption increased approximately 7% when air flow rate was increased from 1200 m 3 h -1 to 1800 m 3 h -1 . Air flow distribution in the cabinet was necessary to be optimized in order to comply with M0 classification cabinet. Fri, 29 Mar 2019 00:00:00 GMT http://bura.brunel.ac.uk/handle/2438/18095 2019-03-29T00:00:00Z http://bura.brunel.ac.uk/handle/2438/17717 Title: Unmasking the dichoptic mask Authors: Jennings, BJ; Kingdom, FAA Abstract: Previously, it has been shown that dichoptic colorcontrast masking can be dramatically reduced by the introduction of task-irrelevant binocular features. It is unclear, however, whether or not the task-irrelevant features need to be matched in the two eyes in order to reduce dichoptic masking. We measured dichoptic masking between target and mask luminance decrement patches and between target and mask isoluminant violet patches. The stimuli were surrounded by a taskirrelevant feature that consisted of a ring of various widths: either a luminance decrement, an isoluminant violet, or an isoluminant red. When the ring was presented to just the target eye—that is, the eye opposite to that of the mask—dichoptic masking was reduced just as much as when the ring was binocular— that is, presented to both eyes. A model that incorporated the combined influence of interocular inhibition from all stimulus components—that is, mask, target, and rings—was found to give a good account of the pattern of dichoptic masking across the full range of conditions. Tue, 01 Jan 2019 00:00:00 GMT http://bura.brunel.ac.uk/handle/2438/17717 2019-01-01T00:00:00Z