Browsing by Author "Alghamdi, Abdullah"
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Item Restricted Integrated Risk Management for Landfill Projects: Qualitative Assessment and Mitigation of Risks(Saudi Digital Library, 2023-10-11) Alghamdi, Abdullah; Khamkham, MohamedThis research explores the development of an Integrated Risk Management Framework for Landfill Projects, with a focus on identifying, assessing, and mitigating geotechnical, environmental, and regulatory risks. The research is grounded in the recognition of the complex challenges faced by landfill operators and project managers, as well as the need for context-specific risk assessments and mitigation strategies. The study sets forth four key objectives: systematic identification and analysis of distinct landfill-related risks, formulation of a flexible risk assessment methodology incorporating local variables, crafting targeted risk mitigation strategies, and rigorous evaluation of the framework's practicality through stakeholder interviews. The study adopts a phenomenological approach, conducting in-depth interviews with key stakeholders from renowned UK-based landfill project companies. The data analysis involves thematic coding to extract valuable insights. The research findings highlight key emerged themes include a nuanced understanding of geotechnical, environmental, and regulatory risks, the importance of context-specific risk assessment methodologies, the significance of locally adapted risk mitigation strategies, and the practical validation of the framework through stakeholder insights. Ultimately, this research contributes to enhancing the quality and sustainability of landfill projects, aligning with responsible waste management and environmental protection goals.12 0Item Restricted Studies on the perturbations of CD4+T cells function by cigarette smoke(2023) Alghamdi, Abdullah; Young, StephenBackground: A number of genes including HLA-DRB1 and variants of PTPN22 (which codes for Lyp phosphatase) are associated with the development of rheumatoid arthritis (RA). Environmental factors, particularly cigarette smoking also promote RA and preliminary data suggested that cigarette smoke could impact Lyp phosphatase function in immune cells. Moreover, unpublished data suggested that Lyp may be involved in regulating metabolism in T cells. This project sought to discover then mechanisms by which PTPN22 and cigarette smoke may interact to alter immune cell metabolism and function. Methods: Isolated naïve and memory T cells from human blood cones were treated with cigarette smoke extract CSE or Lyp inhibitor for 24h and then stimulated with anti CD3/CD28 for 72h. Protein expression and phosphorylation were assessed using immunoblotting, changes in energy metabolism were assessed using the Seahorse instrument and cytokines expression was assessed using Luminex assay. All the experiments and the analysis were done after 24h of CSE or Lyp inhibitor treatment and 72h of stimulation. Results: CSE increased Lyp phosphatase activity in naïve, whereas Lyp inhibitor increased Lyp activity in memory only. Both treatments increased the phosphorylation of ZAP-70 in naïve and memory but not Lck. Lyp inhibitor increased Vav1 and Akt phosphorylation in naïve but not in memory, whereas CSE did not show any. CSE increased mTORC1 in naïve but not in memory, whereas CSE increased AMPK only in memory. Both treatments increased calcium (Ca2+) flux made in response to TCR stimulation. Moreover, CSE and Lyp inhibitor increased glycolysis and oxidative phosphorylation of naïve and memory T cells. Generally, CSE increased inflammatory cytokines such as IL6, IL-1β, IFNγ and TNFα, IL8, but not IL10. Conclusions: Overall, these data suggest that CSE may promote altered TCR function through interaction with Lyp. One consequence is an alteration in energy metabolism through changes in signalling pathway and cytokines production. This may explain part of the underlying mechanisms by which cigarette smoke promote RA development.24 0Item Restricted The Determinants of Tax Compliance Intention in a Rentier Economy: The Case of SMEs in Saudi Arabia(Saudi Digital Library, 2023-06-03) Alghamdi, Abdullah; Khan, TehminaTaxes are a vital component of national economies. With income generated by tax systems, governments are able to finance their public expenditure. However, the amount of tax revenue that governments can spend depends on taxpayer compliance with the system. Worldwide, government budgets lose billions of dollars because of noncompliance. Based on recent statistics, SMEs (medium, small and micro-sized businesses) are the major contributor to the tax gap and have been described as a ‘hard-to-control segment’. Encouraging voluntary compliance by building a system centred on taxpayer needs is the most important way to enhance SME compliance with the tax system. Understanding the factors that influence taxpayer decisions will accomplish this. In this project, this study builds on earlier research which has highlighted the importance of understanding the behavioural aspects behind people's decisions and has broadened the scope of research on the tax compliance area to include the social, cultural, and political aspects of the taxpaying environment. Previous literature has not focused on rich rentier economies. Citizens living in such economies are expected to show low compliance compared to others. The combination of a rentier economy and a significant welfare program produces a culture of entitlement. In this respect, Saudi Arabia can serve as a ground-breaking case study. This study aims to examine various factors, derived from both the economic and non-economic approaches, that can impact SME compliance intentions in a rentier economic environment, specifically in Saudi Arabia. Intention can predict behaviour with considerable accuracy. This research employs primary data that was obtained through an online questionnaire. This research project extends the original model of the planned behaviour theory (TPB) to include a number of economic and behavioural factors. Besides the constructs founded by TPB, other constructs are grounded in different theories, including utility theory (UT), deterrence theory, the theory of reasoned action (TRA), equity theory and reactance theory. This study investigates the effect of a variety of factors indicated by the literature and proposes new factors that stem from the characteristics of a rentier economic environment. These factors are incorporated into a comprehensive model of tax compliance. The findings of this research reveal that, among the economic factors, tax rates and financial constraints strongly influence taxpayer behaviour. On the other hand, audit probability appears to have an insignificant impact on taxpayer decisions. These results align with other studies in the literature and are consistent with the circumstances and environment surrounding SMEs in Saudi Arabia. In regards to non-economic factors, personal norms, subjective norms, tax complexity, tax knowledge, and entitlement mentality strongly influence taxpayer behaviour, and in particular, personal norms, subjective norms, and entitlement mentality come across as the strongest predictors of tax compliance. This study demonstrates the importance of combining economic and behavioural approaches to understand taxpayer behaviour. Additionally, this study illustrates the significance of contextual considerations in the tax compliance field. The economic environment, the characteristics of SME enterprises, and the novelty of their experience with taxes all play a role in shaping SME behaviour towards taxes. The study provides several key suggestions for policymakers to enhance tax compliance. The study emphasizes the importance of effective communication, especially in regions where taxes are newly enacted, and suggests highlighting the benefits of taxes for public services, which can help citizens understand the purpose of taxation. Additionally, it underscores the significance of building positive social norms around tax compliance by improving interactions between taxpayers and tax authorities. The idea of viewing tax authorities as service providers is a progressive approach to encourage compliance, particularly for small businesses, by simplifying tax systems and offering assistance. This study addresses the gaps in the literature concerning taxpayers’ compliance behaviours and, more importantly, tax compliance behaviours in a rentier economy. To the researcher’s knowledge, this is the first project that brings the issue of rentier economies to taxpayer compliance studies and explores the implications of such an environment on taxpayers' behaviours.30 0Item Restricted User-generated content, brands and value co-creation - Students critically evaluate how user-generated content contributes to value co-creation and co-destruction, as well as suggest ways of countering co-destruction.(University of Dundee, 2023-11-22) Alghamdi, Abdullah; Loannis, ZisisSocial media has empowered everyday consumers, granting them a wide variety of platforms to share their brand experiences. This user-generated content (UGC) represents a double-edged sword for brands. On one hand, it can build authentic connections, credibility and innovation. However, left unchecked, it also threatens brand reputations and relationships. This review explores the complex dynamic between User generated content, cocreation of value and co-destruction. By synthesizing 40 studies, the researcher has uncovered UGC’s multifaceted impacts. When governance policies respectfully harness real customer voices, UGC fuels value creation. However, neglect risks spirals of negativity and distrust. Key lessons emerge for brand building in this study which included fostering participatory experiences, customers care that is active and highly responsive, balanced governance with openness, systemic improvements from critiques etc. Furthermore, future research recommendations are also presented in this paper.30 0