Ruhaya Atan

Heat transfer simulation of a single channel air-cooled Polymer Electrolyte Membrane fuel cell stack with extended cooling surface

A Polymer Electrolyte Membrane (PEM) fuel cell is an electrical power generator utilizing a hydrogen-based fuel reactant and oxygen in a reversed electrolysis reaction, with byproducts of water and heat. The application is sensitive to temperature; more power is generated at elevated operating temperatures, but excessive cell temperature causes dehydration to the membrane electrolyte and subsequent power decline as well as cell deterioration. The power-to-weight ratio and reduced parasitic load, which are the main advantages of an air-cooled system, pushes the research tendency to replace water cooling with air cooling. This work analyzes the heat transfer characteristics, using analytical and Computational Fluid Dynamics (CFD) tools, of a 3 kW PEM fuel cell stack which is equipped with a single cooling channel on each bipolar plate. The base stack design consisting of 73 bipolar plates refers to an industrial water-cooled PEM fuel cell stack available at the Faculty of Mechanical Engineering, University of Technology MARA. From the results of the coolant flow over the base stack design, extended surfaces (fins) was added at an optimized geometry to enhance the heat transfer. Both designs were subjected to a heat flux magnitude of 1.6 times greater than theoretically required, and showed excellent simulated cooling capability of 100% cooling effectiveness when subjected to flows at Reynolds number of 800 and above. Addition of extended cooling surfaces further improves the thermal gradient reduction within the plate by 30%. Though still requires practical evidence, the simulation analysis has provided the groundwork of air cooling applicability in replacing water cooling for a 3 kW PEM fuel cell stack.

The impacts of environmental, social, and governance factors on firm performance: Panel study of Malaysian companies

Purpose The ESG factor, which consists of environmental, social, and governance factors, represents the non-financial performance of a company. United Nations Principles for Responsible Investment invites investors to consider ESG issues when evaluating the performance of any company. Moreover, nowadays, the contribution of corporations towards sustainable development is a major concern of investors, creditors, government, and other environmental agencies. Therefore, the purpose of this paper is to examine the impact of ESG factors on the performance of Malaysian public-limited companies (PLC) in terms of profitability, firm value, and cost of capital. Design/methodology/approach A total of 54 companies are selected from Bloomberg’s ESG database that has complete ESG and financial data from 2010 to 2013. This study conducted panel data regressions such as the pooled OLS, fixed effect, and random effect. Findings Based on the regression results, there is no significant relationship between individual and combined factors of ESG and firm profitability (i.e. ROE) as well as firm value (i.e. Tobin’s Q). Moreover, individually, none of the factors of ESG is significant with the cost of capital (weighted average cost of capital, WACC), but the combined score of ESG positively and significantly influences the cost of capital (WACC) of a company. Practical implications As this is a new study on Malaysia, the findings of this study will be useful to investors, SRI analysts, policy makers, and other related agencies. Originality/value To the best of the authors’ knowledge, this study is among the first empirical study to examine the impact of ESG factors on the performance of Malaysian PLC in terms of profitability, firm value, and cost of capital.

Stack Cooling Profile of an Air-Cooled 3-Cell Polymer Electrolyte Membrane Fuel Cell Stack

A locally designed, 3-cell closed cathode PEM fuel cell stack was developed as a platform for thermal engineering studies. Stack polarization behavior is combined with thermal behavior analysis to identify the cooling profiles of an air-cooled fuel cell stack under variable load and cooling settings. The objective of the study is to identify the bulk thermal effects of the stack under cooling for further consideration in fuel cell system control development. The stack is designed with 40 cooling channels and tests were conducted with airflows in the range between 200 and 400 Reynolds number. Different fan settings are applied to analyze the response of the design to negative and positive pressure airflows. The temperature measurements are translated into an averaged stack temperature and a subsequent second order thermal analysis showed that an exponential cooling trend is obtained. Analytical evaluation on the dynamic cooling rates relative to response time and cooling trend is also performed and reported.

Leadership Factors in Organizational Change Process: Observations from the Perspective of Management Accounting

Worldwide efforts to transform the public sector under the theme of “New Public Management” have been concerned with the issues of organizational change management. The change in the Accounting sector is one of the pillars of such efforts. This paper promotes the importance of leadership roles within the accounting change process by studying them within the context of a corporatized public sector entity. It offers a longitudinal analysis (1998‐2005) through the framework of “levers of control”. Leadership roles within the accounting scenario are compared with leadership roles within the engineering scenario to demonstrate the importance of accounting in mediating leadership roles, and in the end, promote the organization’s operational and financial performance. Through the framework of levers of control, this paper examines the different approaches and styles of an organizational leader in aligning beliefs systems among the workers, and creating management control systems through the mobilization of accounting calculative and constitutive power. This paper argues the importance of studying the characteristics of good leadership with in the organizational transformation process, particularly within the change management accounting practice that could lead to better organizational performance of the organization.

Practices of corporate integrity and accountability of non-profit organizations in Malaysia

Purpose The purpose of this paper is to examine the five dimensions of corporate integrity systems (CISs) and their effects on accountability outcomes of non-profit organizations (NPOs). Design/methodology/approach Data were collected from 550 surveys conducted among NPOs in Malaysia registered under Registrar of Society. Regression analysis was conducted to examine the relationships between five dimensions of CISs and accountability outcomes. Findings The findings revealed that all five dimensions of CISs (compliance, policies and rules, organizational culture, leadership, ethics training and education, and whistle blowing) significantly contribute to positive accountability outcomes of NPOs. Practical implications In order for NPOs to deliver greater accountability outcomes to their stakeholders, serious emphasis on CISs is vital. Originality/value To the best of the authors’ knowledge, this study is among the first empirical study to examine the role of CIS dimensions and accountability outcomes in the case of NPOs in Malaysia.

The Web-Based Accountability Practices in Social Enterprises: Validating the Stakeholder Theory☆

Abstract In the absence of shareholders, accountability practices in social enterprises are determined by the strengths of stakeholders. The stakeholder theory postulates that accountability systems depend greatly on the power and number of stakeholders. With the advent of technologies, it is increasingly common to use internet-based technologies in addressing accountability in social enterprises as they pursue hybrid objectives which attempts to balance off both social and economic missions. In view of this, the present study aims to validate the stakeholder theory, focusing on the effect of web-based accountability practices in social enterprises. Based on the Social Enterprise Alliance (SEA) database, all the social enterprises in the database were selected after controlling the type of formation for each social enterprise. The three dimensions of web-based accountability practices showed a low disclosure level on the extent of web-based accountability practices incorporating the three dimensions of finance, performance and political accountability. The results also revealed that social enterprises have less interest in disclosing their financial accountability practices through web sites.

Why does business involve in Corporate Responsibility

The study shows that how coercive isomorphism has influenced business to associated its Corporate Responsibility initiatives into business core activity. By employ case study methodology, the research demonstrates that the well defined CR framework, is not only improved business financial performance, but also has changed employee behaviors that lead into business sustainability. Furthermore, our result supports prior litreature on top managment strategic leadership is essential in successful CR planning and implemantation.