Higher education institutions are always directed through policy reforms to promote graduates employability by developing skills in students that contribute to human capital. This interest in employability through education system in the development of skills reflects is part of human capital theory. Considering this, underlying research investigates the expectation-performance gap in the development of generic skills for the purpose of employability offered by the accounting institutes of Pakistan. For the purpose of answering the research question, this research, adopted the theoretical framework of ‘expectation-performance gap’ by Bui and Porter and analysed it within the context of Pakistan. Adoption of this theoretical framework implies the evaluation of three constituent factors as research objectives; the ‘expectation gap’ (reflecting the differences in the expectations of accounting educators and employers), the ‘constraints gap’ (limiting factors to develop generic skills into the student learning process) and the ‘performance gap’ (reflecting the ineffectiveness of teaching activities). However, there is also a fourth objective, that is, to evaluate an outline of the ‘skills acquisition framework’ considering the context of Pakistan’s accounting job-market. Principally this research adopts the survey strategy of a questionnaire with closed-ended questions in order to collect the data. But for the purpose of refining the content of the questionnaire for relevance to the context of Pakistan there are also cognitive interviews. Thus, this research entails a mixed-method approach. The qualitative data from the interviews was analysed using content analysis, thematic analysis and textual analysis. Whereas the quantitative data from the questionnaires was analysed using numerous statistical techniques such as Mann-Whitney U-test, Independent sample t-test, Statistical mean and Principal Component Analysis. The findings related to the ‘expectation gap’ were that there are 19 skills where the accounting educators have dissimilar expectation from employers in terms of skill base education, such skills include decision making, economics, ability to analyse and reason logically, teamwork etc. The findings related to the ‘constraints gap’ were that there are 6 constraining elements which are prevailing within the context of professional accounting education, such constraints include ‘training organisations are not following standard procedures to develop skills in students’, ‘people (potential students) have misperception about accounting education’, 'enrolling students have weak academic background', ‘inadequate stipend offered by training organisations to trainees’, ‘accounting institutes are not appreciating teaching activities, and lack of training opportunities for academics’. The findings related to the ‘performance gap’ were that there are 24 skills where the accounting educators found to be ineffective in the development of skills in students as expected by employers for employment purpose, such skills include inter or multidisciplinary perspective, financial risk analysis, think and behave ethically, independent thinking etc. From the perspective of the ‘skills acquisition framework’, overall 6 skills components were identified from the perspective of Pakistan's accounting job-market, such skills components include appreciative skills, interpersonal skills, technical and functional skills, organisational and business management skills, personal skills and professional skills. Considering the novelty of the adopted theoretical framework (expectation-performance gap by Bui and Porter, 2010) there was a related paucity of literature employing it for empirical investigation using the questionnaire based approach. Therefore, this research provides such theoretical underpinning to this framework that now enables it to be used within the questionnaire based approach. Further this research has described all the generic skills used in this study from the accounting disciplinary perspective and highlights the constraining elements that are assumed to limit the ability of professional accounting institutes. This research also provides a skill acquisition framework which could be used as a reference point for new entrants to the accounting job-market.

This study aims at a preliminary characterization of system operation uncertainty. It bases this on an analysis of the energy consumption of 6 existing buildings on the Georgia Tech campus. The analysis is speculative in nature.

There is widespread acceptance of the need to reduce energy consumption within the built environment. Despite this, there are often large discrepancies between the energy performance aspiration and operational reality of modern buildings. The application of existing mitigation measures appears to be piecemeal and lacks a whole-system approach to the problem. This Engineering Doctorate aims to identify common reasons for performance discrepancies and develop a methodology for risk mitigation. Existing literature was reviewed in detail to identify individual factors contributing to the risk of a building failing to meet performance aspirations. Risk factors thus identified were assembled into a taxonomy that forms the basis of a methodology for identifying and evaluating performance risk. A detailed case study was used to investigate performance at whole-building and sub-system levels. A probabilistic approach to estimating system energy consumption was also developed to provide a simple and workable improvement to industry best practice. Analysis of monitoring data revealed that, even after accounting for the absence of unregulated loads in the design estimates, annual operational energy consumption was over twice the design figure. A significant part of this discrepancy was due to the space heating sub-system, which used more than four times its estimated energy consumption, and the domestic hot water sub-system, which used more than twice. These discrepancies were the result of whole-system lifecycle risk factors ranging from design decisions and construction project management to occupant behaviour and staff training. Application of the probabilistic technique to the estimate of domestic hot water consumption revealed that the discrepancies observed could be predicted given the uncertainties in the design assumptions. The risk taxonomy was used to identify factors present in the results of the qualitative case study evaluation. This work has built on practical building evaluation techniques to develop a new way of evaluating both the uncertainty in energy performance estimates and the presence of lifecycle performance risks. These techniques form a risk management methodology that can be applied usefully throughout the project lifecycle.

Increasing studies imply that predicted energy performance of buildings significantly deviates from actual measured energy use. This so-called "performance gap" may undermine one's confidence in energy-efficient buildings, and thereby the role of building energy efficiency in the national carbon reduction plan. Closing the performance gap becomes a daunting challenge for the involved professions, stimulating them to reflect on how to investigate and better understand the size, origins, and extent of the gap. The energy performance gap underlines the lack of prediction capability of current building energy models. Specifically, existing predictions are predominantly deterministic, providing point estimation over the future quantity or event of interest. It, thus, largely ignores the error and noise inherent in an uncertain future of building energy consumption. To overcome this, the thesis turns to a thriving area in engineering statistics that focuses on computation-based uncertainty quantification. The work provides theories and models that enable probabilistic prediction over future energy consumption, forming the basis of risk assessment in decision-making. Uncertainties that affect the wide variety of interacting systems in buildings are organized into five scales (meteorology - urban - building - systems - occupants). At each level both model form and input parameter uncertainty are characterized with probability, involving statistical modeling and parameter distributional analysis. The quantification of uncertainty at different system scales is accomplished using the network of collaborators established through an NSF-funded research project. The bottom-up uncertainty quantification approach, which deals with meta uncertainty, is fundamental for generic application of uncertainty analysis across different types of buildings, under different urban climate conditions, and in different usage scenarios. Probabilistic predictions are evaluated by two criteria: coverage and sharpness. The goal of probabilistic prediction is to maximize the sharpness of the predictive distributions subject to the coverage of the realized values. The method is evaluated on a set of buildings on the Georgia Tech campus. The energy consumption of each building is monitored in most cases by a collection of hourly sub-metered consumption data. This research shows that a good match of probabilistic predictions and the real building energy consumption in operation is achievable. Results from the six case buildings show that using the best point estimations of the probabilistic predictions reduces the mean absolute error (MAE) from 44% to 15% and the root mean squared error (RMSE) from 49% to 18% in total annual cooling energy consumption. As for monthly cooling energy consumption, the MAE decreases from 44% to 21% and the RMSE decreases from 53% to 28%. More importantly, the entire probability distributions are statistically verified at annual level of building energy predictions. Based on uncertainty and sensitivity analysis applied to these buildings, the thesis concludes that the proposed method significantly reduces the magnitude and effectively infers the origins of the building energy performance gap.

Changes in weather patterns worldwide and global warming increased the demand for high-performance buildings resilient to climate change. Building Performance Simulation (BPS) is a robust technique to test, assess, and enhance energy efficiency measures and comply with stringent energy codes of buildings. Climate has a considerable impact on the buildings' thermal environment and energy performance; therefore, choosing reliable and accurate weather data is crucial for building performance evaluation and reducing the performance gap. Typical Weather Years (TWYs) have been traditionally used for energy simulation of buildings. Even if detailed energy assessments can be performed using available multi-year weather data, most simulations are carried out using a typical single year. As a result, this fictitious year must accurately estimate the typical multi-year conditions. TWYs are widely used because they accelerate the modeling process and cut down on computation time while generating relatively accurate long-term predictions of building energy performance. However, there is no certainty that a single year can describe the changing climate and year-by-year variations in weather patterns. Nowadays, with increased computational power and higher speeds in calculation processes, it is possible to adopt multi-year weather datasets to fully assess long-term building energy performance and avoid errors and inaccuracies during the preliminary selection procedures. This study aims to investigate the impact of Typical Weather Years and Actual Weather Years (AWYs) on a single-family house and a university building under two opposite climates, Winnipeg (cold) and Catania (hot). First, a single-family house in Winnipeg, Canada, was selected to evaluate how typical weather years affect the energy performance of the building and compare it with AWYs simulation. Two widely used typical weather data, CWEC and TMY, were selected for the simulation. The results were compared with the outcomes of simulation using AWYs derived from the same weather station from 2015 to 2019, which covered the latest climate changes. The results showed that typical weather years could not sufficiently capture the year-by-year variation in weather patterns. The typical weather years overestimated the cooling load while underestimating the heating demands compared to the last five actual weather years. A more extensive study was conducted for more confidence in the findings and understanding of the weather files. The research was expanded by comparing the results of building performance simulation of the single-family house and an institutional building with more complex envelope characteristics belonging to the University of Manitoba under cold (Winnipeg, Canada) and hot (Catania, Italy) climates. Overall, 48 simulations were performed using ten actual weather years from 2010 to 2019 and two TWYs from each climate for both buildings. The results showed that while the TWYs either overestimate or underestimate the cooling and heating demands of both buildings, cooling load predictions were highly overestimated in the heating-dominant climate of Winnipeg, ranging from 10.5% to 82.4% for both buildings by CWEC and TMY weather data. In the cooling-dominant climate of Catania, energy simulations using IWEC and TMY typical weather data highly overestimated the heating loads between 2.8% and 82.4%.

The purpose of this study was to determine which specific resources contribute to the strategy-to-performance gap of small businesses trading in the Pietermaritzburg metropolitan area, from a resource-based perspective of strategic management. The research was prompted by a study conducted by Marakon Associates, the purpose of which was to investigate how successfully companies translate their strategies into performance and what steps they take to close the resulting strategy-to-performance gaps. The main reasons advanced for poor strategy-to-performance results are inadequate or unavailable resources. The research design in the study is quantitative and descriptive in nature. The data was collected from a structured questionnaire comprising of 18 questions emailed to the owners using LimeSurvey. The findings of the survey show that the businesses surveyed lack resources, which leads directly to strategy-to-performance gaps. The most important resources they lack are financial and human resources. / Business Management / M. Tech. (Business Administration)

The successful delivery of low-carbon housing (both new and retrofitted) is a key aspect of the UK s commitment to an 80% reduction in carbon emissions by 2050. In this context, the inclusion of small-scale building-integrated renewable energy technologies is an important component of low carbon design strategies, and is subject to numerous regulation and incentive schemes (including the Renewable Heat Incentive (RHI)) set up by government to encourage uptake and set minimum performance benchmarks. Unfortunately there are numerous examples of in-use energy and carbon performance shortfalls for new and retrofitted buildings this is termed the performance gap . Technical and human factors associated with building subsystem performance, which are often not considered in design tools used to predict performance, are the root cause of performance uncertainty. The research presented in this doctoral thesis aims to develop and apply a novel probabilistic method of evaluating the performance uncertainty of solar thermal systems installed in the UK. Analysis of measured data from a group of low carbon retrofitted dwellings revealed that the majority of buildings failed to meet the designed-for carbon emissions target with an average percentage difference of 60%. An in-depth case study technical evaluation of one of these dwellings showed significant dysfunction associated with the combined ASHP/solar thermal heating system, resulting in a performance gap of 94%, illustrating that the performance gap can be regarded as a whole-system problem, comprising a number of subsystem causal factors. Using a detailed dataset obtained from the UK s largest field trial of domestic solar thermal systems, a cross-cutting evaluation of predicted vs. measured performance similarly revealed a discrepancy with a mean percentage difference in predicted and measured annual yield of -24%. Having defined the nature and extent of underperformance for solar thermal technology in the UK, causal factors influencing performance were mapped and the associated uncertainty quantified using a novel knowledge-based Bayesian network (BN). In addition, the BN approach along with Monte Carlo sampling was applied to the well-established BREDEM model in order to quantify performance uncertainty of solar thermal systems by producing distributions of annual yield. As such, the modified BN-based BREDEM model represents a significant improvement in the prediction of performance of small-scale renewable energy technologies. Finally, financial analysis applied to the probabilistic predictions of annual yield revealed that the current UK RHI scheme is unlikely to result in positive returns on investment for solar thermal systems unless the duration of the payments is extended or electricity is the primary source of heating.

This Engineering Doctorate aims to understand the factors that generate variability in small power consumption in commercial office buildings in order to generate more representative, building specific estimates of energy consumption. Current energy modelling practices in England are heavily focussed on simplified calculations for compliance with Building Regulations, which exclude numerous sources of energy use such as small power. When considered, estimates of small power consumption are often based on historic benchmarks, which fail to capture the significant variability of this end-use, as well as the dynamic nature of office environments. Six interrelated studies are presented in this thesis resulting in three contributions to existing theory and practice. The first contribution consists of new monitored data of energy consumption and power demand profiles for individual small power equipment in use in contemporary office buildings. These were used to inform a critical review of existing benchmarks widely used by designers in the UK. In addition, monthly and annual small power consumption data for different tenants occupying similar buildings demonstrated variations of up to 73%. The second contribution consists of a cross-disciplinary investigation into the factors influencing small power consumption. A study based on the Theory of Planned Behaviour demonstrated that perceived behavioural control may account for 17% of the variation in electricity use by different tenants. A subsequent monitoring study at the equipment level identified that user attitudes and actions may have a greater impact on variations in energy consumption than job requirements or computer specification alone. The third contribution consists of two predictive models for estimating small power demand and energy consumption in office buildings. Outputs from both models were validated and demonstrated a good correlation between predictions and monitored data. This research also led to the development and publication of industry guidance on how to stimate operational energy use at the design stage.

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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-10-09T13:44:28Z No. of bitstreams: 1 ALLAN CABERLON FRANKE_.pdf: 1593877 bytes, checksum: f363d928dbc41f7efe2683eb0278e4f3 (MD5) / Made available in DSpace on 2015-10-09T13:44:28Z (GMT). No. of bitstreams: 1 ALLAN CABERLON FRANKE_.pdf: 1593877 bytes, checksum: f363d928dbc41f7efe2683eb0278e4f3 (MD5) Previous issue date: 2015-05-28 / Nenhuma / Este trabalho tem como objetivo verificar se o planejamento ou a execução da estratégia organizacional possui mais importância para geração de performance na opinião dos pesquisados, verificar quais os gaps na execução da estratégia e discutir fatores que impulsionam ou dificultam a execução. Esses objetivos são desenvolvidos no contexto das empresas de tecnologia da informação (TI) no estado do Rio Grande do Sul (RS). Para responder esses objetivos foram realizadas entrevistas com executivos de empresas de TI no RS, bem como envio de questionários para as empresas desse universo. Além disso foi realizada pesquisa documental na base de dados da Associação das Empresas Brasileiras de Software e Serviços de Informática - Regional do RS (ASSESPRO-RS) visando identificar as empresas para compor o tamanho da amostra para ser utilizada na pesquisa, bem como pesquisa bibliográfica para orientar o trabalho. Em relação a relevância da execução, observou-se que a execução possui maior impacto na performance financeira do que o planejamento, além disso, o planejamento é uma etapa que as empresas aparentemente apresentam menos dificuldade. Também foi observado que tanto os entrevistados quanto os respondentes do survey identificaram a comunicação ineficaz da estratégia a todos os níveis da organização e monitoramento ineficaz como gaps organizacionais. Esses achados possuem similaridade com estudos prévios que utilizaram o mesmo survey adotado nesse trabalho. Os fatores que se fizeram presentes como maiores responsáveis por impulsionar a execução de estratégia nas respostas do survey e que também foram descritos como importantes pelos entrevistados são a monitorização da performance, o desenvolvimento das lideranças, comunicação da estratégia e desenvolvimento de plano de ação. Esses resultados podem indicar que a execução da estratégia é impulsionada principalmente pela capacidade de garantir o conhecimento da estratégia por todos os indivíduos da organização, informá-los o que é necessário ser feito para que a ela aconteça e fazer ajustes de acordo com as informações dos indicadores. / The objective of this research is to verify if strategy planning or execution is more relevant to organizations seeking performance considering the opinions of this study subjects, identify which gaps exist on strategy execution and discuss which factors help or hinder execution. These objectives were developed considering information technology (IT) companies located in the state of Rio Grande do Sul (RS). To answer these objectives the tools used were interviews with IT companies executives located in RS and surveys were also sent to these companies. Documental research were also conducted using the database of Associação das Empresas Brasileiras de Software e Serviços de Informática - Regional do RS (ASSESPRO-RS) which is the association of brazilian software and IT services companies, seeking to identify the companies needed to characterize this market, as well as bibliographic research to further enrich the research. Regarding the importance of strategy execution, results show that it has a bigger impact on financial performance than strategy planning, this seems to be explained by companies having less difficulty when planning strategy. Both the survey respondents and the interviewed executives identified ineffective communication regarding of the strategy to all the levels of the organization and ineffective monitoring as organizational gaps. These findings have similarities with previous research on the subject that used the same survey as the one used on this research. The factors that were identified as the most important for aiding execution, considering survey results and interviewed executives, were performance monitoring, leadership development, strategy communication and developing an action plan. These results can suggest that strategy execution is aided specially by the organization capacity of guaranteeing that all individuals know the strategy, inform these individuals what has to be done to make the strategy happen and make adjustments considering the information available on the indicators.