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INScription: Department of International Studies (INS) Issue #27 (January 28, 2025, Issue 5)
No full textCollege of Arts and SciencesDepartment of International Studie
Income Tax-Free to Taxed: Assessing the Socioeconomic Impacts of Potential Income Tax in the UAE
No full textA Master of Business Administration (MBA) thesis by Syeda Mahbuba Ayesha Munni entitled, “Income Tax-Free to Taxed: Assessing the Socioeconomic Impacts of Potential Income Tax in the UAE”, submitted in May 2025. Thesis advisor is Dr. Taisier Zoubi and thesis co-advisor is Dr. Sanket Roy. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form).This research investigates the potential impacts of introducing an income tax on different economic and social parameters in the United Arab Emirates. The United Arab Emirates’ historically income tax-free environment has been a cornerstone of its attractiveness to expatriates and a driver of robust economic growth, making it a unique case for exploring the socioeconomic implications of income tax. While several studies have examined Value Added Tax in the United Arab Emirates, there is a notable absence of research on corporate tax or personal income tax in the United Arab Emirates or across the Gulf Cooperation Council region. This study addresses that gap by investigating residents’ perceived acceptance of income tax—both with and without associated public service benefits. It also explores views on the fairness of progressive income taxation and identifies the income tax thresholds at which the United Arab Emirates may become less attractive to potential immigrants, using a structured survey methodology. Responses are analyzed using multinomial logistic regression, correlation and Fisher’s exact test to uncover trends and acceptable thresholds. Findings reveal that demographic variables such as education, income, ethnicity, and employment status significantly influence tax acceptance. Additionally, acceptance is strongly tied to perceived value: residents are more likely to support income tax if it is linked to tangible public benefits like healthcare, education, and infrastructure. The study also finds that beyond a 10% tax threshold, residents increasingly consider emigration, underscoring the importance of careful policy calibration. By providing data-driven insights, this research offers policymakers valuable guidance on designing equitable and sustainable fiscal policies that balance revenue generation with fairness, service delivery expectations, and the United Arab Emirates global appeal as a hub for residents, businesses, and economic activity.School of Business AdministrationDepartment of Management, Strategy and EntrepreneurshipMaster of Business Administration (MBA
Ethics and Elegance: How Sustainability Shapes Luxury and Fast Fashion Perception in the UAE
No full textA Master of Business Administration (MBA) thesis by Radwa Abdelmaksoud entitled, “Ethics and Elegance: How Sustainability Shapes Luxury and Fast Fashion Perception in the UAE”, submitted in May 2025. Thesis advisor is Dr. Rania Semaan. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form).School of Business AdministrationDepartment of Management, Strategy and EntrepreneurshipMaster of Business Administration (MBA
Impact of Environmental, Social and Governance Factors on Financial Performance in Indian Firms
No full textA Master of Science thesis in Finance (MSF) by Sreemol Susan Skaria entitled, “Impact of Environmental, Social and Governance Factors on Financial Performance in Indian Firms”, submitted in April 2025. Thesis advisor is Dr. Abdelaziz Chazi. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form).Over the past decade, environmental, social, and governance principles have become central to corporate strategy amid the rising demand for transparency. In India, Environmental, Social, and Governance adoption is still emerging, and its financial implications remain underexplored. This study investigates how Environmental, Social, and Governance performance influences the financial outcomes of listed Indian listed firms and assesses its impact on shareholder value. Panel data from firms listed on the National Stock Exchange and Bombay Stock Exchange from 2019 to 2024 were analysed. Financial performance was measured using Return on Assets, Return on Equity and Tobin’s Q. Environmental, Social, and Governance scores and firm-level data were sourced from London Stock Exchange Group. This study uses panel regression models that account for differences between firms and sectors and includes past in dependent variables to deal with potential biases. The dynamic relationship was evaluated using the Generalized Method of Moments. The findings indicate that Environmental, Social, and Governance performance has no significant overall effect on Return on Assets, Return on Equity and Tobin’s Q, although sector-specific differences were observed. The result suggests that Return on Assets, Return on Equity investments may not yield short-term financial gains and may face delayed market recognition. The results support shareholder theory by indicating that Environmental, Social, and Governance initiatives offer only small short-term financial gains, while the effects in different sectors align with the stakeholder theory. This study emphasizes the need for further research on long-term Environmental, Social, and Governance outcomes and qualitative influences on corporate sustainability strategies.School of Business AdministrationDepartment of FinanceMaster of Science in Finance (MSF
Classes of Convolutional Codes and Their Applications
No full textA Master of Science in Mathematics by Viraj S. Kumar entitled, “Classes of Convolutional Codes and Their Applications”, submitted in September 2025. Thesis advisor is Dr. Taher Abualrub. Soft copy is available (Thesis, Completion Certificate, Approval Signatures, and AUS Archives Consent Form).In this thesis, formulations of cyclicity of convolutional codes are examined. A brief introduction to linear, cyclic and convolutional codes is given, followed by a review of two formulations of cyclicity for convolutional codes in the literature, -cyclicity and skew-cyclicity. Next, two new generalizations of skew-cyclic convolutional codes are constructed by broadening the class of underlying skew-polynomial rings. The properties of these generalized codes including generator polynomials, generating idempotents, and duality are investigated. Lastly, several computational examples are constructed.College of Arts and SciencesDepartment of Mathematics and StatisticsMaster of Science in Mathematics (MSMTH
This or that? Managerial responses to competing priorities in organizations
No full textPurpose
This study aims to examine current scholarly literature on how managers address competing priorities in organizations. It consolidates existing contributions into an organizing framework to guide future research.
Design/methodology/approach
A systematic literature review was used to identify, select and review peer-reviewed articles from Scopus, ABI/Inform and ScienceDirect (Elsevier) databases over 4 decades.
Findings
This study identified the antecedents and conditions of competing managerial priorities in organizations and highlighted potential managerial responses, including addressing, altering, converging, postponing and neglecting.
Originality/value
This study represents a primary reference in management and organizational studies for scholars interested in competing priorities in organizations. It discusses the implications for scholarly theories and managerial practices and provides an agenda for future research
The Convergence of Artificial Intelligence and Project Management - Drivers, Benefits, Challenges and Risks
No full textA Master of Science thesis in Engineering Systems Management by Souhaila Chakouk entitled, “The Convergence of Artificial Intelligence and Project Management - Drivers, Benefits, Challenges and Risks”, submitted in April 2025. Thesis advisor is Dr. Abdulrahim Shamayleh. Soft copy is available (Thesis, Completion Certificate, Approval Signatures, and AUS Archives Consent Form).College of EngineeringDepartment of Industrial EngineeringMaster of Science in Engineering Systems Management (MSESM
Co-Branding and their Effectiveness on Memorable Experiences: With Special Reference to Luxury Hotels
No full textA Master of Business Administration (MBA) thesis by Dorrin Vahid entitled, “Co-Branding and their Effectiveness on Memorable Experiences: With Special Reference to Luxury Hotels”, submitted in May 2025. Thesis advisor is Dr. Mohammed Sajid Khan. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form).This study investigates how co-branding affects word-of-mouth and electronic word-of-mouth behaviors, memorable guest experiences, brand image, and intention to return to Dubai's luxury hotel industry. The study investigates how strategic alliances between luxury hotels and well-known brands affect consumer attitudes and behavior using a mixed-methods methodology that combines focus group and survey data. According to qualitative research, co-branding enhances sensory experiences, emotional involvement, and perceived prestige, all of which significantly helps in the creation of memorable experiences. According to quantitative findings, co-branding considerably improves memorable experiences and the revisit intention, but its direct impact on brand image is less apparent than expected, possibly as a result of a small sample size. Strong determinants of guest loyalty and positive word-of-mouth behaviors were found to be memorable experiences, highlighting the significance of emotional and sensory connections in luxury hospitality. The report emphasizes that when supported by outstanding service quality, authentic and well-aligned co-branding initiatives can generate enduring impressions and brand advocacy. The managerial implications point to the necessity of properly chosen collaborations that satisfy visitors' demands for exclusivity and customization. In order to validate and extend these findings across more comprehensive contexts and longitudinal frameworks, further research options are suggested, recognizing limitations relating to sample size, cultural specificity, and cross-sectional design.School of Business AdministrationDepartment of Management, Strategy and EntrepreneurshipMaster of Business Administration (MBA
Pipeline Inspection using Microwave Nondestructive Testing
No full textA Master of Science thesis in Electrical Engineering by Ahmad Ghattas entitled, “Pipeline Inspection using Microwave Nondestructive Testing”, submitted in January 2025. Thesis advisor is Dr. Nasser Qaddoumi and thesis co-advisor is Dr. Amer Zakaria. Soft copy is available (Thesis, Completion Certificate, Approval Signatures, and AUS Archives Consent Form)College of EngineeringDepartment of Electrical EngineeringMaster of Science in Electrical Engineering (MSEE
Economic Diplomacy And Its Effect On Trade
No full textA Master of Business Administration (MBA) thesis by Rashid Ghanem Al Hajri entitled, “Economic Diplomacy And Its Effect On Trade”, submitted in May 2025. Thesis advisor is Dr. Khusrav Gaibulloev. Soft copy is available (Thesis, Approval Signatures, Completion Certificate, and AUS Archives Consent Form).Using diplomatic techniques to advance national economic interests internationally is known as economic diplomacy. Its impact on commerce includes opening up new markets, strengthening bilateral ties, and facilitating agreements. Through active international collaboration and strategic partnerships, economic diplomacy has improved the United Arab Emirate standing in international trade, increased non-oil exports, and drawn investment. This paper examines how economic diplomacy has shaped and improved the United Arab Emirate’s performance in international trade. The United Arab Emirate has intentionally positioned itself as a worldwide commercial powerhouse. One of the main factors propelling the United Arab Emirate’s trade growth and diversification is economic diplomacy, which includes the use of diplomatic channels, trade agreements, strategic partnerships, and foreign policy instruments to advance national economic goals. The study looks at how the United Arab Emirate uses international organisations, bilateral and multilateral trade agreements, and foreign missions to open up new markets, draw in Foreign Direct Investment, and improve trade conditions. This study offers a thorough grasp of the relationship between diplomatic involvement and commerce outcomes by examining significant trade agreements, diplomatic endeavours, and trade statistics from the previous 20 years. As part of its long-term economic strategy, which includes Vision 2030 and several free trade agreements with nations in Asia, Africa, and Europe, it also evaluates the effects of regional geopolitical dynamics and the United Arab Emirate’s initiatives to promote the non-oil industry. Government publications, scholarly works, trade databases, and interviews with economic specialists were the sources of both primary and secondary data. The results show that the United Arab Emirate’s persistent trade growth has been greatly aided by its aggressive and practical economic diplomacy, especially in non-oil industries like technology, banking, tourism, and logistics. The report also emphasises how economic diplomacy improves the United Arab Emirate’s legitimacy and appeal as a trading partner in a world market that is becoming more and more competitive, in addition to strengthening bilateral ties.School of Business AdministrationDepartment of Management, Strategy and EntrepreneurshipMaster of Business Administration (MBA