Search results for: Ahmed D. Ibrahim

Authors: Satyanarayana Engu, Ahmed Mohd, V. Murugan

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We study the large time asymptotics of solutions to the Cauchy problem for a forced Burgers equation (FBE) with the initial data, which is continuous and summable on R. For which, we first derive explicit solutions of FBE assuming a different class of initial data in terms of Hermite polynomials. Later, by violating this assumption we prove the existence of a solution to the considered Cauchy problem. Finally, we give an asymptotic approximate solution and establish that the error will be of order O(t^(-1/2)) with respect to L^p -norm, where 1≤p≤∞, for large time.

Keywords: Burgers equation, Cole-Hopf transformation, Hermite polynomials, large time asymptotics

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Authors: Al Omari Moahmmed Ahmed

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In the Bayesian, we developed an approach by using non-informative prior with covariate and obtained by using Gauss quadrature method to estimate the parameters of the covariate and reliability function of the Weibull regression distribution with Type-I censored data. The maximum likelihood seen that the estimators obtained are not available in closed forms, although they can be solved it by using Newton-Raphson methods. The comparison criteria are the MSE and the performance of these estimates are assessed using simulation considering various sample size, several specific values of shape parameter. The results show that Bayesian with non-informative prior is better than Maximum Likelihood Estimator.

Keywords: non-informative prior, Bayesian method, type-I censoring, Gauss quardature

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Authors: Dina Mohamed Ahmed Mahmoud Bakr

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The concept of a circular economy is gaining increasing attention as a way to promote sustainable economic growth and reduce the environmental impact of human activities. The circular economy is a systemic approach that aims to keep materials and resources in use for as long as possible, minimize waste and pollution, and regenerate natural systems. The purpose of this article is to present a summary of the principles and tactics employed in the circular economy, along with examples of prosperous circular economy projects implemented in different sectors across Japan, Austria, the Netherlands, South Africa, Germany, and the United States. The paper concludes with a discussion of the challenges and opportunities associated with the transition to a circular economy and the policy interventions that can support this transition.

Keywords: circular economy, waste reduction, sustainable development, recycling

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Authors: Michal Christina Steven, Mohd. Yusof Hj Ibrahim, Haryati Abdul Karim, Prabakaran Dhanaraj, Kelly Alexius Mansin

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After 27 years, Malaysia reported polio cases in 2019 involving the children of the undocumented migrants living in Sabah. These undocumented migrants present a significant challenge in achieving the elimination of vaccine-preventable diseases (VPD). Due to the recent polio outbreak among the undocumented migrant children in Sabah, an in-depth interview was conducted among the caregivers of undocumented migrant children to identify the barriers and drivers towards vaccinating their children. Financial barriers, legal citizenship status, language barrier, the COVID-19 pandemic, and physical barriers have been the barriers to access vaccination services by undocumented migrants. Five significant drivers for undocumented migrants to vaccinate their children are social influence, fear of disease, parental trust in healthcare providers, good support, and vaccine availability. Necessary action should be taken immediately to address the problems of vaccinating the children of undocumented migrants to prevent the re-emergence of VPD.

Keywords: Malaysia, polio, Sabah, undocumented migrants

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Authors: Tesnim Charrad, Kaouther Nouira, Ahmed Ferchichi

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In order to reduce the number of deaths due to heart problems, we propose the use of Hierarchical Temporal Memory Algorithm (HTM) which is a real time anomaly detection algorithm. HTM is a cortical learning algorithm based on neocortex used for anomaly detection. In other words, it is based on a conceptual theory of how the human brain can work. It is powerful in predicting unusual patterns, anomaly detection and classification. In this paper, HTM have been implemented and tested on ECG datasets in order to detect cardiac anomalies. Experiments showed good performance in terms of specificity, sensitivity and execution time.

Keywords: cardiac anomalies, ECG, HTM, real time anomaly detection

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Authors: Abdelouahab Diafat, Meribai Abdelmalek, Ahmed Bahloul

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phytoremediation is the use of plants to remove or degrade organic or inorganic contaminants from soil and water this work aims to study the potential effect of malva sylvestris for the phytoremediation of soils contaminated by Zn. plants were grown in pots containing soil artificially contaminated with Zn at concentrations of 100, 200, and 300 mg/kg. the results obtained show that the Zn concentrations used have a negative effect on the growth of this plant the search for the metal carried out by the technique of atomic absorption spectrometry shows that this plant accumulates a small quantity of this metal. it can be concluded that the malva sylvestris plant tolerates Zn contaminated soils but it is not considered as a zinc hyperaccumulator plant

Keywords: phytoremidiation, Zn-contaminated soils, Malva Sylvestris, phytoextraction

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Authors: Muhammad Hadi Ibrahim

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The benefits of alternative/renewable fuels in general and a study of the environmental impacts of biofuels in particular have been reviewed in this paper. It is a known fact that, energy generation using fossil fuel produces many important pollutants including; nitrogen oxides, hydrocarbons, soot, dust, smoke and other particulate harmful matter. It’s believed that if carbon dioxide levels continue to increase drastically, the planet will become warmer and will most likely result in a variety of negative impacts including; sea-level rise, extreme and unpredictable weather events and an increased frequency of draughts in inland agricultural zones. Biofuels such as alcohols, biogas, etc. appear to be more viable alternatives, especially for use as fuels in diesel engines. The substitution of fossil fuel through increased utilization of biofuels produced in a sustainable manner, can contribute immensely towards a cleaner environment, reduction in greenhouse gas emissions and mitigation of climate change. Stakeholders in the energy sector can be sensitized by the findings of the research study and to consider the possible adverse effects in developing technologies for the production and combustion of biofuels.

Keywords: emission, energy, renewable/alternative fuel, environment, pollution

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Authors: Ling Ai Wong, Hussain Shareef, Azah Mohamed, Ahmad Asrul Ibrahim

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The installation of photovoltaic based distributed generation (PVDG) in active distribution system can lead to voltage fluctuation due to the intermittent and unpredictable PVDG output power. This paper presented a method in mitigating the voltage rise by optimally locating and sizing the battery energy storage system (BESS) in PVDG integrated distribution network. The improved firefly algorithm is used to perform optimal placement and sizing. Three objective functions are presented considering the voltage deviation and BESS off-time with state of charge as the constraint. The performance of the proposed method is compared with another optimization method such as the original firefly algorithm and gravitational search algorithm. Simulation results show that the proposed optimum BESS location and size improve the voltage stability.

Keywords: BESS, firefly algorithm, PVDG, voltage fluctuation

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Authors: Mohamed Ahmed Aly Hassanien

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This study examines the geographic aspects of Egyptian illegal migration to Europe. It used files of Egyptian government bodies and data obtained from a field study carried out in 2015 on the areas of origin. The study revealed that the phenomenon has passed historically through four phases. Areas of origin are classified geographically into three areas: coastal, river, and interior. The study developed a map for routes of migration which identified the main and secondary routes. The main routes included the Libyan, the Mediterranean and the Arab-Turkish routes. Recently, The Mediterranean route has been the largest and the most dangerous.

Keywords: areas of destination, areas of origin, illegal migration, routes of migration

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Authors: Ibrahim Alhumaidan

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As King Saud University believes in the critical role played by technology and its effectiveness in achieving quality, speed of achievement, facilitating follow-up and enhancing responsibility undertaking; the university is keen on activating its e-services for the purpose of attaining the primary requirements of achievement and perfection. The web portal of the student's academic system comes as one of the most important practices in technological and e-transaction aspects. It enables students to carry out their processes–registration, addition, evaluation, viewing their results, and scholastic accomplishments, etc.– through the relevant web portal. The aim of this study is to recognize Education College students' attitude -as one of King's University Colleges- regarding the usage of the academic system web portal, its effectiveness in saving time and effort, and, efficiency in enhancing student's planning skills. The study society is all students of college of education in King Saud University and the sample has been chosen randomly from them. The study tool is a questionnaire designed to learn about students' views about using the web portal; as the researcher used the surveying methodology to achieve the aim of the study.

Keywords: web portal, academic system, education faculty, students, planning skills

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Authors: Ahmed Esmael, Ali El Shrif

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In this study the instability problem of a modified Taylor-Couette flow between two vertical coaxial cylinders of radius R1, R2 is considered. The modification is based on the wavy shape of the inner cylinder surface, where inner cylinders with different surface amplitude and wavelength are used. The study aims to discover the effect of the inner surface geometry on the instability phenomenon that undergoes Taylor-Couette flow. The study reveals that the transition processes depends strongly on the amplitude and wavelength of the inner cylinder surface and resulting in flow instabilities that are strongly different from that encountered in the case of the classical Taylor-Couette flow.

Keywords: hydrodynamic instability, Modified Taylor-Couette Flow, turbulence, Taylor vortices

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Authors: Khouadjia Mohamed Lyes Kamel, Bensalem Sara, Abdou Kamel, Belkadi Ahmed Abderraouf, Kessal Oussama

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The experimental study was conducted on sediments dredging from the dam of Bni Haroun, the most important and the largest dam in Algeria. The first phase of the work was to substitution of crushed sand with sediments to study the workability and compressive strength of ordinary concretes. The second phase of the work is to study the behavior of concrete with sediment under the effect of the freeze-thaw cycles. The results showed that the mechanical performance of concretes with sediments is better with a substitution rate of 10%.

Keywords: sediments, concrete, dam, workability, compressive strength, freeze-thaw cycles

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Authors: Bashayer Al-Enezi, Budoor Al-Sabti, Eman Al-Durai, Fatmah Kalban, Meshael Ahmed

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Production planning and control principles are concerned with planning, controlling and balancing all aspects of manufacturing including raw materials, finished goods, production schedules, and equipment requirements. Hence, an effective production planning and control system is very critical to the success of any factory. This project will focus on the application of production planning and control principles on “The National Canned Food Production and Trading Company (NCFP)” factory to find problems or areas for improvement.

Keywords: production planning, operations improvement, inventory management, National Canned Food Production and Trading Company (NCFP)

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Authors: Qamar J. A. Khan, Fatma Ahmed Al Kharousi

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A prey-predator eco-epidemiological model is studied where transmission of the disease between infected and uninfected prey is nonlinear. The interaction of the predator with infected and uninfected prey species depend on their numerical superiority. Harvesting of both uninfected and infected prey is considered. Stability analysis is carried out for equilibrium values. Using the parameter µ, the death rate of infected prey as a bifurcation parameter it is shown that Hopf bifurcation could occur. The theoretical results are compared with numerical results for different set of parameters.

Keywords: bifurcation, optimal harvesting, predator, prey, stability

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Authors: H. Binti Ya’akob, C. Siew Chin, A. Abd Aziz, I. Ware, M. Fauzi Abd Jalil, N. Rashidah Ahmed, R. Sabtu

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Labisia pumila (LP) plant extract has the potential to be applied in cosmeceutical products due to its anti-photoaging properties. The main purpose of this study was to improve transdermal delivery of LP by encapsulating LP in niosomes. Niosomes loaded LPs were prepared by coacervation phase separation method using non-ionic surfactant (Span 60), labrasol, and cholesterol. The optimum formula obtained were Span 60, labrasol and cholesterol at the mole ratio of 6:1:4. At the optimum formulation, the niosome obtained significantly improved the quality of transdermal penetration of LP compared to free LP.

Keywords: Labisia pumila, niosomes, transdermal, quality

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Authors: Malek Y. S. Ibrahim, Jeffrey A. Bennett, Milad Abolhasani

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Despite the potential of hydrogen (H2) storage in liquid organic carriers to achieve carbon neutrality, the energy required for H2 release and the cost of catalyst recycling has hindered its large-scale adoption. In response, a photo flow reactor packed with rhodium (Rh)/titania (TiO2) photocatalyst was reported for the continuous and selective acceptorless dehydrogenation of 1,2,3,4-tetrahydroquinoline to H2 gas and quinoline under visible light irradiation at room temperature. The tradeoff between the reactor pressure drop and its photocatalytic surface area was resolved by selective in-situ photodeposition of Rh in the photo flow reactor post-packing on the outer surface of the TiO2 microparticles available to photon flux, thereby reducing the optimal Rh loading by 10 times compared to a batch reactor, while facilitating catalyst reuse and regeneration. An example of using quinoline as a hydrogen acceptor to lower the energy of the hydrogen production step was demonstrated via the water-gas shift reaction.

Keywords: hydrogen storage, flow chemistry, photocatalysis, solar hydrogen

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Authors: Khaled Mohamed Ibrahim

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A comprehensive study on two biomaterials of NiTi and Ti-6Al-4V (Ti64) was done. Those materials were cast using vacuum arc remelting technique. As-cast structure of Ni-Ti alloy consists of NiTi matrix and some fine precipitates of Ni4Ti3. Ti-6Al-4V alloy showed a structure composed of equiaxed β grains and varied α-phase morphologies. Maximum ultimate compressive strength and reduction in height of 2042 MPa of 18%, respectively, were reported for the cast Ti64 alloy. However, minimum ultimate compressive strength of 1804 MPa and low reduction in height of 3% were obtained for the cast NiTi alloy. Wear rate of both Ni-Ti and Ti-6Al-4V alloys significantly increased at saline solution (0.9% NaCl) condition as compared to dry testing condition. Saline solution harmed the wear resistance of about 2 to 4 times compared to the dry condition. Corrosion rate of NiTi alloy at saline solution (0.9% NaCl) was (0.00038 mm/yr) is almost three times the value of Ti64 alloy (0.000171 mm/yr). The corrosion rate of Ti64 in SBF (0.00024 mm/yr) was lower than Ni-Ti (0.0003 mm/yr).

Keywords: NiTi, Ti64, vacuum casting, biomaterials

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Authors: Rasha A.Ibrahim El-Ghazawy, Ashraf M. El-Saeed, Heusin El-Shafey, M. Abdel-Raheim, Maher A. El-Sockary

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Two thermotropic liquid crystalline curing agents based on abietic acid with different mesogens (LCC1 and LCC2) were synthesized for producing thermally stable liquid crystal networks suitable for high performance epoxy coatings. Differential scanning calorimetry (DSC) and polarized optical microscope (POM) was used to identify the liquid crystal phase transformation temperatures and texture, respectively. POM micro graphs for both LCCs revealing cholesteric texture. A multifunctional epoxy resin with two abietic acid moieties was also synthesized. Dynamic mechanical (DMA) and thermogravimetric (TGA) analyses show that the fully bio-based cured epoxies by either LCCs possess high glass transition temperature (Tg), high modulus (G`) and improved thermal stability. The chemical structure of the synthesized LCCs and epoxy resin was investigated through FTIR and 1HNMR spectroscopic techniques.

Keywords: abietic acid, dynamic mechanical analysis, epoxy resin, liquid crystal, thermo gravimetric analysis

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Authors: Ahmed M. Seyam, Rita Nemes, Salem Georges Nehme

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Europe and the United States have a worldwide significance in the field of concrete control and construction; according to that, a lot of countries adopted their standards and regulations in the concrete field, as proof of the Europe and US strong standards and due to lack of own regulations. The main controlled property of concrete are the compressive strength, flexure tensile strength, and modulus of elasticity as it relates both to its bearing capacity and to the durability of the elements built with it, so in this paper, ASTM standard and EN standards method of testing those properties were put under the microscope to compare the variations between them.

Keywords: concrete, ASTM, EU standards, compressive strength, flexural strength, modulus of elasticity

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Authors: Sadiq Sani, Muhammad B. Ibrahim

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Watermelon rinds powder (WRP) and neem-tree leaves powder (NLP) were used as adsorbents for equilibrium adsorption isotherms studies for detoxification of methyl orange dye (MO) from simulated wastewater. The applicability of the process to various isotherm models was tested. All isotherms from the experimental data showed excellent linear reliability (R2: 0.9487-0.9992) but adsorptions onto WRP were more reliable (R2: 0.9724-0.9992) than onto NLP (R2: 0.9487-0.9989) except for Temkin’s Isotherm where reliability was better onto NLP (R2: 0.9937) than onto WRP (R2: 0.9935). Dubinin-Radushkevich’s monolayer adsorption capacities for both WRP and NLP (qD: 20.72 mg/g, 23.09 mg/g) were better than Langmuir’s (qm: 18.62 mg/g, 21.23 mg/g) with both capacities higher for adsorption onto NLP (qD: 23.09 mg/g; qm: 21.23 mg/g) than onto WRP (qD: 20.72 mg/g; qm: 18.62 mg/g). While values for Langmuir’s separation factor (RL) for both adsorbents suggested unfavourable adsorption processes (RL: -0.0461, -0.0250), Freundlich constant (nF) indicated favourable process onto both WRP (nF: 3.78) and NLP (nF: 5.47). Adsorption onto NLP had higher Dubinin-Radushkevich’s mean free energy of adsorption (E: 0.13 kJ/mol) than WRP (E: 0.08 kJ/mol) and Temkin’s heat of adsorption (bT) was better onto NLP (bT: -0.54 kJ/mol) than onto WRP (bT: -0.95 kJ/mol) all of which suggested physical adsorption.

Keywords: adsorption isotherms, methyl orange, neem leaves, watermelon rinds

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Authors: Intan Azura Mokhtar, Yaacob Ibrahim

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In recent years, learning about sustainable development and sustainability has become an increasingly significant component in universities’ degree programmes and curricula. As the world comes together and races to fulfil the 17 United Nations’ sustainable development goals (SDGs) by the year 2030, our educational curricula and landscapes simultaneously evolve to integrate lessons and opportunities for sustainable development and sustainability to redefine our university education and set the trajectory for our young people to take the lead in co-creating solutions for a better world. In this paper, initiatives and projects that revolved around themes of sustainable development and sustainability in a young university in Singapore are discussed. These initiatives and projects were curated by a new centre in the university that focuses on community leadership, social innovation, and service learning and was led by the university’s academic staff. The university’s undergraduate students were also involved in these initiatives and projects and played an active role in reaching out to and engaging members of different segments of the community – to better understand their needs and concerns and to co-create with them relevant and sustainable solutions that generate positive social impact.

Keywords: singapore, sustainable development, sustainability, undergraduate education

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Authors: Ahmed M. Jamel

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Electronic government initiatives and public participation to them are among the indicators of today's development criteria of the countries. After consequent two wars, Iraq's current position in, for example, UN's e-government ranking is quite concerning and did not improve in recent years, either. In the preparation of this work, we are motivated with the fact that handling geographic data of the public facilities and resources are needed in most of the e-government projects. Geographical information systems (GIS) provide most common tools not only to manage spatial data but also to integrate such type of data with nonspatial attributes of the features. With this background, this paper proposes that establishing a working GIS in the health sector of Iraq would improve e-government applications. As the case study, investigating hospital locations in Erbil is chosen.

Keywords: e-government, GIS, Iraq, Erbil

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Authors: Samra Naz, Aneeqa Ahmed, Qurat-ul-ain Mubarak, Irum Nausheen

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Driver safety systems protect driver from accidents by sensing signs of drowsiness. The paper proposes a technique which can detect the signs of drowsiness and make corresponding decisions to make the driver alert. This paper presents a technique in which the driver will be continuously monitored by a camera and his eyes, head and mouth movements will be observed. If the drowsiness signs are detected on the basis of these three movements under the predefined criteria, driver will be declared as sleepy and he will get alert with the help of alarms. Three robust techniques of drowsiness detection are combined together to make a robust system that can prevent form accident.

Keywords: drowsiness, eye closure, fatigue detection, yawn detection

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Authors: Dahi Ghareab Abdelsalam Ibrahim

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Calibration of step heights with high accuracy is needed for many applications in the industry. In general, step height consists of three bands: pass band, transition band (roll-off), and stop band. Abdelsalam used a convolution of the transfer functions of both Chebyshev type 2 and elliptic filters with WFF of the Fresnel transform in the frequency domain for producing a steeper roll-off with the removal of ripples in the pass band- and stop-bands. In this paper, we used a new method based on the Hamming window: band-pass filter for calibration of step heights in terms of perfect adjustment of pass-band, roll-off, and stop-band. The method is applied to calibrate a nominal step height of 40 cm. The step height is measured first by asynchronous dual-wavelength phase-shift interferometry. The measured step height is then calibrated by the simulation of the Hamming window: band-pass filter. The spectrum of the simulated band-pass filter is simulated at N = 881 and f0 = 0.24. We can conclude that the proposed method can calibrate any step height by adjusting only two factors which are N and f0.

Keywords: optical metrology, step heights, hamming window, band-pass filter

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Authors: Raghda Ahmed El-Nagar

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Oil spills are one of the most serious environmental issues that have occurred during the production and transportation of petroleum crude oil. Chemical asphaltene dispersants are hazardous to the marine environment, so Ionic liquids (ILs) as asphaltene dispersants are a critical area of study. In this work, different aryl imidazolium ionic liquids were synthesized with high yield and elucidated via tools of analysis (Elemental analysis, FT-IR, and 1H-NMR). Thermogravimetric analysis confirmed that the prepared ILs posses high thermal stability. The critical micelle concentration (CMC), surface tension, and emulsification index were investigated. Evaluation of synthesized ILs as asphaltene dispersants were assessed at various concentrations, and data reveals high dispersion efficiency.

Keywords: ionic liquids, oil spill, asphaltene dispersants, CMC, efficiency

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Authors: David D. Adams, Ibrahim B. Bello

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Spent oil contaminated Soil from ten selected mechanic workshops were investigated for their bacteria and bioremediation potentials. The bacterial isolates were morphologically and molecularly identified as Enterobacter hormaechei, Escherichia coli, Klebsiella pneumoniae, Shigella flexneri , Wesiella cibaria, Lactobacillus planetarium. The singles and a consortium of these bacteria incubated in the minimal salt medium incorporated with 1% engine oil exhibited various biodegradation rates, with the mixed consortium exhibiting the highest for this oil. The gene for the hydrocarbon enzyme Catechol 2, 3 dioxygenase (C2,30) was detected and amplified in Enterobacter hormaechei, Escherichia coli and Shigella flexneri using PCR and Agarose gel electrophoresis. The detection of the (C2,30) enzyme gene in, and the spent oil biodegradation activity exhibited by these bacteria suggest their possible possession of bioremediating potentials for the spent engine oil. It is therefore suggested that a pilot study on the field application of these bacteria for bioremediation and restoration of spent oil polluted environment should be done in mechanic workshops.

Keywords: spent engine oil, pollution, bacteria, enzyme, bioremediation, mechanic workshop

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Authors: Halil Ibrahim Demir, Caner Erden, Mumtaz Ipek, Ozer Uygun

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Traditionally, the three important manufacturing functions, which are process planning, scheduling and due-date assignment, are performed separately and sequentially. For couple of decades, hundreds of studies are done on integrated process planning and scheduling problems and numerous researches are performed on scheduling with due date assignment problem, but unfortunately the integration of these three important functions are not adequately addressed. Here, the integration of these three important functions is studied by using genetic, random-genetic hybrid, simulated annealing, random-simulated annealing hybrid and random search techniques. As well, the importance of the integration of these three functions and the power of meta-heuristics and of hybrid heuristics are studied.

Keywords: process planning, weighted scheduling, weighted due-date assignment, genetic search, simulated annealing, hybrid meta-heuristics

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Authors: Mohammed Alkahtani, Ahmed El-Sherbeeny

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Industrial engineering is among engineering disciplines that have been introduced relatively recently to higher education in Saudi Arabian engineering colleges. The objective of this paper is to shed light on the history and status of IE higher education in different Saudi universities, including statistics comparing student enrollment and graduation in different Saudi public and private universities. This paper then proposes how industrial engineering programs could participate successfully in the Saudi Vision 2030. Finally, the authors show the results of a survey conducted on a number of IE students evaluating various academic and administrative aspects of the IE program at King Saud University.

Keywords: higher education, history, industrial engineering, Vision 2030

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Authors: Enes Furkan Erkan, Özer Uygun, Halil Ibrahim Demir, Zeynep Demir

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Companies require increase in quality perception level of their products due to competitive conditions. As a result, the tendency to quality and researches to develop the quality are increasing day by day. Cost and time constraints are the biggest problems that companies face in their quality improvement efforts. In this study, factors that affect the porosity of ceramic products are determined and analyzed in a factory producing ceramic tiles. Then, Taguchi method is used in the design phase in order to decrease the number of tests to be performed by means of orthogonal sequences. The most important factors affecting the porosity of ceramic tiles are determined using Taguchi and ANOVA analysis. Based on the analyses, the most affecting factors are determined to be used in the fuzzy implementation stage. Then, the fuzzy rules were established with the factors affecting porosity by the experts’ opinion. Thus, porosity result could be obtained not only for the specified factor levels but also for intermediate values. In this way, it has been provided convenience to the factory in terms of cost and quality improvement.

Keywords: fuzzy, porosity, Taguchi Method, Taguchi-Fuzzy

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Authors: Ahmed Mohamed Alteer

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The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditors' sensitive to ethical dilemma through Auditing Students. This study considers the possibility of auditing students’ ethical judgement being affected by two individual factors, namely ethical sensitivity and religiosity. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and supported that ethical sensitivity and religiosity may affect ethical judgement decision among accounting students. The suggestion model proposes that student ethical judgement is influenced by their ethical sensitivity and their religiosity. Nonetheless, the influence of religiosity on ethical judgement is expected to be via ethical sensitivity.

Keywords: asccounting students, ethical sensitivity, religiosity, ethical judgement

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