Search results for: Islamic culture
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4330

Search results for: Islamic culture

2680 Potential of Palm Oil Mill Effluent in Algae Cultivation for Biodiesel Production

Authors: Nur Azreena Idris, Soh Kheang Loh, Harrison Lau Lik Nang, Yuen May Choo, Eminour Muzalina Mustafa, Vijaysri Vello, Cheng Yau Tan, Siew Moi Phang

Abstract:

It is estimated that about 0.65-0.67 m3 of palm oil mill effluent (POME) is generated when one tonne of fresh fruit bunches is processed. Owning to the high content of nutrients in POME, it has high potential as a medium for microalgae growth. This study attempted determining the growth rate, biomass productivity and biochemical composition of microalgae (Chlorella sp.) grown in different POME concentrations i.e. 6.25%, 12.5%, 25% and 50% at outdoor conditions using a 200-mL capacity high rate algae pond (HRAP) and 2 closed photobioreactors (PBRs) i.e. annular and flat panel. The strain, Chlorella sp. grown on 12.5% of POME in flat panel PBR exhibited the highest specific growth rate of 0.32/day and biomass productivity (27.1 mg/L/day) followed by those in HRAP and annular PBR. It further showed that a good growth of Chlorella sp. in 12.5% of POME could sufficiently reduce the nutrients of POME such as phosphate (PO4), nitrate (NO3), nitrite (NO2) and chemical oxygen demand (COD). The extracted algal oil from POME culture showed that the saturated fatty acids decreased while polyunsaturated fatty acids increased compared to those cultured in standard culture medium (Bold’s Basal medium). The biochemical compositions of the algae grown in flat panel PBR were the highest with lipid, protein and carbohydrate productivity of 17.91 mg/L/day, 34.65 mg/L/day and 21.44 mg/L/day, respectively. The microalgae cultivation in diluted POME had not only shown potential as biodiesel feedstock based on the fatty acids profile but also the ability to reduce pollutants e.g. PO4, NO3, NO2 and COD in biological wastewater treatment.

Keywords: wastewater treatment, photobioreactors, biomass productivity, specific growth rate

Procedia PDF Downloads 267
2679 Analysis of Turkish Government Cultural Portal for Supporting Gastronomy Tourism

Authors: Hilmi Rafet Yüncü

Abstract:

Today Internet has very important role to promote products and services all over the world. Companies and destinations in tourism industry use Internet to sell and to promote their core products to directly potential tourists. Internet technologies have redefined the relationships between tourists, tourism companies, and travel agents. The new relationship allows for accessing and tapping tourism information and services. Internet technologies ensure new opportunities to available for the tourism industry, including travel accommodation, and tourist destination organizations. Websites are important devices to the marketing of a destination. Most people make a research about the destination before arriving via internet. Governments have a considerable role in the process of marketing tourism destinations. Governments make policies and regulations; furthermore, they help to market destinations to potential tourists. Governments have a comprehensive overview of the sector to see changes in tourism market and design better policies, programs and marketing plans. At the same time, governments support developing of alternative tourism in the country with regulations and marketing tools. The aim of this study is to analyse of an Internet website of governmental tourism portal in Turkey to determine effectiveness about gastronomy tourism. The Turkish government has established a culture portal for foreign and local tourists. The Portal provides local and general information about tourism attractions of cities and Turkey. There are 81 official cities in Turkey and all these cities are conducted to analyse to determine how effective marketing is done by Turkish Government in the manner of gastronomy tourism. A content analysis will be conducted to Internet website of the portal with food content, recipes and gastronomic feature of cities.

Keywords: culture portal, gastronomy tourism, government, Turkey

Procedia PDF Downloads 347
2678 Relationship between Emotional Intelligence and Decision-Making Styles: A Study of Iranian Managers at Different Organizational Levels

Authors: Seyyedeh Mahdis Mousavi, Masoud Maghsoudi, Zahra Vahed

Abstract:

The purpose of this paper is to examine the relationship between emotional intelligence as conceptualized in Goleman’s competency model, and decision making styles in levels of management. To conduct this study, different level managers in Iran Broadcasting Organization completed a questionnaire on emotional intelligence and decision making styles. Researcher used descriptive and inferential statistics to describe data and analyze the two variables relationship in managers of three levels. Results revealed significant relationships for rational, dependent, avoidant, and spontaneous styles. No significant relationship was found for intuitive style. Yet the results indicate that avoidant style has negative relation to EI. Furthermore, EI has direct and strong relation to rational style.

Keywords: emotional intelligence (EI), decision making styles, Islamic Republic of Iran Broadcasting (IRIB), Iranian manager

Procedia PDF Downloads 370
2677 Improving Traditional Methods of Handling Fish from Integrated Pond Culture Systems in Monai Village, New Bussa, Nigeria

Authors: Olokor O. Julius, Ngwu E. Onyebuchi, Ajani K. Emmanuel, Omitoyin O. Bamidele, Olokor O. Linda, Akomas Stella

Abstract:

The study assessed the quality changes of Clarias gariepenus obtained from integrated culture systems (rice, poultry and fish) which were displayed at 31-33oC average daily temperature on the traditional market table used by local fish farmers to sell fish harvested from their ponds and those on an improved table designed for this study. Unlike the conventional table, the improved table was screened against flies and indiscriminate touch by customers. The fishes were displayed on both tables for 9 hours and quality attributes were monitored hourly by trained panelists. For C. gariepinus, the gills, and intestine recorded faster deterioration starting from the fourth and fifth hours while those on the improved table were prolonged by one hour. Scores for skin brightness and texture did not indicate quality deterioration throughout the display period. However, at the end of the storage time, samples on the improved table recorded 1.5 x 104 cfu/g while samples in unscreened table recorded 3.7 x 10 7 cfu/g. The study shows how simple modifications of a traditional practice can help extend keeping qualities of farmed fish, reduce health hazards in local communities where there is no electricity to preserve fish in whatever form despite a boom in aquaculture. Monai community has a fish farm estate of over 200 small holder farmers with annual output capacity of over $10 million dollars. The simple improvement made to farmers practice in this study is to ensure Community hygiene and boost income of peasant fish farmers by improving the market quality of their products.

Keywords: fish spoilage, improved handling, income generation, retail table

Procedia PDF Downloads 450
2676 The Effect of Nitrogen Fertilizer Use Efficiency in Corn Yield and Yield Components in Cultivars KSC 704

Authors: Elham Bagherzadeh, Mohammad Fadaee, Rouhollah Keykhosravi

Abstract:

In order to survey the nitrogen use efficiency in corn, the experimental plot in a randomized complete block design 2014 agricultural farm was Islamic Azad University of Karaj. The main factor was four levels of nitrogen fertilizer (respectively control, 150, 200 and 250 kg nitrogen fertilizer) and subplots consisted two levels of superabsorbent polymer Stockosorb (use, do not use). Analysis of variance is showed that different nitrogen levels and different superabsorbent of levels statistically significant. Comparisons average also showed there is a significant difference between use and non-use of superabsorbent. The results showed the interactions nitrogen and SAP by one percent level has a significant and effect on Fresh weight per plant, plant dry weight, biological yield, harvest index, cob diameter, cob dry weight, leaf width, leaf area were at the level of five percent statistical significant effect on Ear weight and grain yield.

Keywords: corn, nitrogen, comparison, biological yield

Procedia PDF Downloads 364
2675 The Role of Universities in Saudi Arabia in Environmental Awareness

Authors: Hamad Albadr

Abstract:

With the growth that has occurred in the orientation of universities from liability cognitive and maintain the culture of the community to liability functional creating graduates to work according to the needs of the community development; representing the university in today's world, the prime mover of the wheel of development in the community and find appropriate solutions to the problems they are facing and adapt to the demands of the changing environment. This paper deals with the role of Saudi universities as institutions, government agencies, non-governmental organizations and the extent of its responsibility to the environmental awareness of the community members in various segments, where it will use the research methodology descriptive and analytical, to gather information, data and analysis answers the study sample consisting of 1500 people from the staff of the Saudi universities: The members of the faculty, and members of the administrative and technical bodies, and current students, 500 of them are responsible for employment in the labor sector and graduates. Where will review the paper to identify the extent to which the objectives of the academic programs in Saudi universities to the needs of the community, and the extent to which the course content submitted to the characteristics of the local environment for the community and how he benefited them to ensure its conformity with the changing needs of society, and how to address the research presented in academic programs to the needs of society and its problems , and the extent to which graduate students to deal enough of social responsibility and commitment to community service and the preservation of the environment, and the availability of a clear policy to serve the community with the academic programs, and how to encourage faculty, staff and students to participate in community service. And the availability of counseling services for school students for vocational guidance, scientific, environmental, and the contribution of Academic Programs publishes scientific and technical culture and the environmental community members.

Keywords: universities in Saudi Arabia, environmental awareness, academic programs, environmental community

Procedia PDF Downloads 316
2674 Oxidative Stability of Methyl and Ethyl Microalgae Biodiesel with Synthetic Antioxidants

Authors: Willian L. G. Silva, Fabio R. M. Batista, Matthieu Tubino

Abstract:

Microalgae can be considered a potential source of oil for biodiesel synthesis since this microorganism can grow rapidly in either fresh or salty water, not competing with food production. There are several favorable conditions in Brazil for this type of culture due to the country’s great amount of water. Another very positive aspect of this type of culture is its ability to fix atmospheric CO2, contributing to the reduction of greenhouse gases and their effects on global warming. Despite this biodiesel environmental advantages it degrades resulting in changes in its physical and chemical properties. In this work, the methyl and ethyl microalgae biodiesel oxidative stability was studied in the absence and presence of a synthetic antioxidant. The synthetic antioxidants used were propyl gallate (PG) and tert-butylhydroquinone (TBHQ), at a 0,12% (w/w) concentration. The biodiesel mixture was kept in a sealed glass flask, sheltered from light, and at room temperature (about 25 ºC) for 180 days. During this period, aliquots from this biodiesel were subjected to induced degradation by the Rancimat method, which determines an important quality parameter, provided in the current methods, and is used to monitor the degradation processes that occur in the biodiesel over time. The induction period (IP) expresses the biodiesel oxidative stability. It was stablished that the minimum accepted IP value for biodiesel is 8 hours. The results show that ethylic biodiesel increased its IP value from 7,6 hours to 31 hours when using PG, and to 67 hours when using TBHQ, exceeding the minimum accepted IP value. When the antioxidants were added to the methylic biodiesel samples, the IP was raised to 28 hours when using PG, and to 62 hours when using TBHQ. These values were maintained throughout the entire period of study (180 days). On the other hand, the biodiesel samples without additives maintained an IP above the allowed value for only 30 days. Therefore, in order to preserve microalgae biodiesel for longer periods of time, it is necessary to add antioxidants to both derivatives, i.e., the ethylic and methylic.

Keywords: biodiesel, microalgae, oxidative stability, storage, synthetic antioxidants

Procedia PDF Downloads 466
2673 Wood Decay Fungal Strains Useful for Bio-Composite Material Production

Authors: C. Girometta, S. Babbini, R. M. Baiguera, D. S. Branciforti, M. Cartabia, D. Dondi, M. Pellegrini, A. M. Picco, E. Savino

Abstract:

Interest on wood decay fungi (WDF) has been increasing in the last year's thanks to the potentiality of this kind of fungi; research on new WDF strains has increased as well thus pointing out the key role of the culture collections. One of the most recent biotechnological application of WDF is the development of novel materials from natural or recycled resources. Based on different combinations of fungal species, substrate, and processing treatment involved (e.g. heat pressing), it is possible to achieve a wide variety of materials with different features useful for many industrial applications: from packaging to thermal and acoustic insulation. In comparison with the conventional ones, these materials represent a 100% natural and compostable alternative involving low amounts of energy in the production process. The purpose of the present work was to isolate and select WDF strains able to colonize and degrade different plant wastes thus producing a fungal biomass shapeable to achieve bio-composite materials. Strains were selected within the mycological culture collection of Pavia University (MicUNIPV, over 300 strains of WDF). The selected strains have been investigated with regards their ability to colonize and degrade plant residues from the local major cultivations (e.g. poplar, alfalfa, maize, rice, and wheat) and produce the fungal biomass. The degradation of the substrate was assessed by Thermogravimetric analysis (TGA) and Fourier Transform Infrared Spectroscopy (FTIR). Chemical characterization confirmed that TGA and FTIR are complementary techniques able to provide quality-quantitative information on compositional and structural variation that occurs during the transformation from the substrate to the bio-composite material. This pilot study provides a fundamental step to tune further applications in fungus-residues composite biomaterials.

Keywords: bio-composite material, lignocellulosic residues, sustainable materials, wood decay fungi

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2672 Engineering Ligand-Free Biodegradable-Based Nanoparticles for Cell Attachment and Growth

Authors: Simone F. Medeiros, Isabela F. Santos, Rodolfo M. Moraes, Jaspreet K. Kular, Marcus A. Johns, Ram Sharma, Amilton M. Santos

Abstract:

Tissue engineering aims to develop alternatives to treat damaged tissues by promoting their regeneration. Its basic principle is to place cells on a scaffold capable of promoting cell functions, and for this purpose, polymeric nanoparticles have been successfully used due to the ability of some macro chains to mimic the extracellular matrix and influence cell functions. In general, nanoparticles require surface chemical modification to achieve cell adhesion, and recent advances in their synthesis include methods for modifying the ligand density and distribution onto nanoparticles surface. However, this work reports the development of biodegradable polymeric nanoparticles capable of promoting cellular adhesion without any surface chemical modification by ligands. Biocompatible and biodegradable nanoparticles based on poly(3-hydroxybutyrate-co-3-hydroxyvalerate) (PHBHV) were synthesized by solvent evaporation method. The produced nanoparticles were small in size (85 and 125 nm) and colloidally stable against time in aqueous solution. Morphology evaluation showed their spherical shape with small polydispersity. Human osteoblast-like cells (MG63) were cultured in the presence of PHBHV nanoparticles, and growth kinetics were compared to those grown on tissue culture polystyrene (TCPS). Cell attachment on non-tissue culture polystyrene (non-TCPS) pre-coated with nanoparticles was assessed and compared to attachment on TCPS. These findings reveal the potential of PHBHV nanoparticles for cell adhesion and growth, without requiring a matrix ligand to support cells, to be used as scaffolds, in tissue engineering applications.

Keywords: tissue engineering, PHBHV, stem cells, cellular attachment

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2671 The Potential of Dinar (Gold) Currency as the Main Object Transaction in Indonesia

Authors: Muhammad Ilham Agus Salim, Mohammad Ali

Abstract:

In this article, we have elaborated a study over the nature of Islamic financial transaction by comparing between Dinar and IDR currency in Indonesia. We have found the interesting issue among scholars and practitioners in which Dinar would be a single currency ASEAN Economic Community (AEC), then becoming motivation and added value research. The assessment among dinar volatility analysis for three years ago and IDR fluctuation as well as outlook qualitative test regarding dinar are components of analysis that weak Indonesian currency should be altered to be better coinage. The value of dinar more stable than IDR and also eligible as a currency e.g. limited quantities, easy to carry, durable, easy to saved, and has the same quality. On the other hand, the existing of IDR has defeated by inflation. The EViews program explained that Dinar at current level still fluctuate, but in the first different have fixed variant. The result of analysis describing that dinar has potential as the medium exchange, because the material of dinar is relevant and feasible since 14 century until present. Therefore, dinar should be considered to solve Indonesia crisis today.

Keywords: medium of exchange, dinar & IDR currency, volatility analysis, EViews program

Procedia PDF Downloads 366
2670 Exploring the Benefits of Hiring Individuals with Disabilities in the Workplace

Authors: Rosilyn Sanders

Abstract:

This qualitative study examined the impact of hiring people with intellectual disabilities (ID). The research questions were: What defines a disability? What accommodations are needed to ensure the success of a person with a disability? As a leader, what benefits do people with intellectual disabilities bring to the organization? What are the benefits of hiring people with intellectual disabilities in retail organizations? Moreover, how might people with intellectual disabilities contribute to the organizational culture of retail organizations? A narrative strength approach was used as a theoretical framework to guide the discussion and uncover the benefits of hiring individuals with intellectual disabilities in various retail organizations. Using qualitative interviews, the following themes emerged: diversity and inclusion, accommodations, organizational culture, motivation, and customer service. These findings put to rest some negative stereotypes and perceptions of persons with ID as being unemployable or unable to perform tasks when employed, showing instead that persons with ID can work efficiently when given necessary work accommodations and support in an enabling organizational culture. All participants were recruited and selected through various forms of electronic communication via social media, email invitations, and phone; this was conducted through the methodology of snowball sampling with the following demographics: age, ethnicity, gender, number of years in retail, number of years in management, and number of direct reports. The sample population was employed in several retail organizations throughout Arkansas and Texas. The small sample size for qualitative research in this study helped the researcher develop, build, and maintain close relationships that encouraged participants to be forthcoming and honest with information (Clow & James, 2014 ). Participants were screened to ensure they met the researcher's study; and screened to ensure that they were over 18 years of age. Participants were asked if they recruit, interview, hire, and supervise individuals with intellectual disabilities. Individuals were given consent forms via email to indicate their interest in participating in this study. Due to COVID-19, all interviews were conducted via teleconferencing (Zoom or Microsoft Teams) that lasted approximately 1 hour, which were transcribed, coded for themes, and grouped based on similar responses. Further, the participants were not privy to the interview questions beforehand, and demographic questions were asked at the end, including questions concerning age, education level, and job status. Each participant was assigned random numbers using an app called ‘The Random Number Generator ‘to ensure that all personal or identifying information of participants were removed. Regarding data storage, all documentation was stored on a password-protected external drive, inclusive of consent forms, recordings, transcripts, and researcher notes.

Keywords: diversity, positive psychology, organizational development, leadership

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2669 Collapsed World Heritage Site: Supply Chain Effect: Case Study of Monument in Kathmandu Valley after the Devastating Earthquake in Nepal

Authors: Rajaram Mahat, Roshan Khadka

Abstract:

Nepal has remained a land of diverse people and culture consisting more than hundred ethnic and caste groups with 92 different languages. Each ethnic and cast group have their own common culture. Kathmandu, the capital city of Nepal is one of the multi-ethnic, lingual and cultural ancient places. Dozens of monuments with the history of more than thousand years are located in Kathmandu Valley. More or less all of the heritage site have been affected by devastating earthquake in April and May 2015. This study shows the most popular tourist and pilgrim’s destination like Kathmandu Darbar Square, Bhaktapur Darbarsquare, Patan Darbar Square, Swayambhunath temple complex, Dharahara Tower, Pasupatinath Hindu Religious Complex etc. have been massively destroyed. This paper analyses the socio economic consequence to the community people of world heritage site after devastating earthquake in Kathmandu Valley. Initial findings indicate that domestic and international current tourists flow have decreased by 41% and average 23% of local craft shop, curio shop, hotel, restaurant, grocery store, footpath shop including employment of tourist guide have been closed down as well as travel & tour business has decreased by 12%. Supply chain effect is noticeably shown in particular collapsed world heritage sites. It has also seen negative impact to National economy as well. This study has recommended to government of Nepal and other donor to reconstruct the collapse world heritage sites and to preserve the other existing world heritage site with treatment of earthquake resist structure as soon as possible.

Keywords: world heritage, community, earthquake, supply chain effect

Procedia PDF Downloads 257
2668 Re-Differentiation Effect of Sesquiterpene Farnesol on De-Differentiated Rabbit Chondrocytes

Authors: Chun Hsien Wu, Guan Xuan Wu, Hsia Ying Cheng, Shyh Ming Kuo

Abstract:

Articular cartilage is composed of chondrocytes and extracellular matrix, such as collagen fibers, glycosaminoglycans, etc., which play an important role in lubricating and cushion joint activities. The phenotypic expression and metabolic activity of chondrocytes are extremely important in maintaining the functions of articular cartilage. In in vitro passaged culture of chondrocytes, chondrocytes gradually lose their original cell phenotype and morphology, which is called dedifferentiation. After continuous passaged culture of chondrocytes or induction by inflammatory factor IL-1, chondrocytes changed their phenotype and morphology. Also, the extracellular matrix type II collagen and GAG secretion were significantly reduced, while type I and X collagen were synthesized. Farnesol is an anti-inflammatory and antioxidant sesquiterpene compound that has the specific property of promoting collagen production. The purpose of this study was to investigate whether farnesol could restore the original type II collagen synthesis and, furthermore, the mechanisms of farnesol on the synthesis of type II collagen from the de-differentiated chondrocytes. The obtained results showed that the de-differentiated chondrocytes significantly restored to secret type II collagen and GAG (2.5-folds increases), and the secretion of collagen I and X and PGE2 synthesis were also significantly reduced after being treated with farnesol, indicating that farnesol had a restoration/re-differentiation effect on de-differentiated chondrocytes. The de-differentiated chondrocytes exhibited decreased expression of PPAR-γ and upregulated TGF-β expression to increase the MMP-13 expression. Higher expression of MMP-13 caused chondrocytes to secret type X collagen. On the contrary, increasing the expression of PPAR-γ would benefit the production of type II collagen. As shown, the PPAR-γ expression increased, and MMP-13 expression decreased after being treated with farnesol, indicating a possible signal pathway of farnesol to restore the production of type II collagen. However, more detailed mechanisms still need to evaluate.

Keywords: chondrocytes, de-differentiation, farnesol, re-differentiation

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2667 Infection Profile of Patients Undergoing Autologous Bone Marrow Transplantation in Tabriz, Iran

Authors: Naser Shagerdi Esmaeli, Mohsen Hamidpour

Abstract:

Background and Objective: Hematopoietic stem cell transplantation (HSCT) has been widely used for treating oncological and hematological diseases. Although HSCT has helped to improve patient survival, the risk of developing an infection during hospitalization is an important cause of morbidity and mortality. This study aimed to analyze the infection profile during hospitalization and the associated risk factors among patients undergoing autologous HSCT at the University Hospital, Shahid Ghazi Tabatabaei Hospital, Tabriz, Iran. Subjects and Methods: This was a cross-sectional study on patients undergoing autologous HSCT at a public university hospital. Methods: Patients with febrile neutropenia between 2015 and 2018 were retrospectively evaluated regarding their infection profile and associated risk factors. This survey included: bacterial culture and blood culture on specific media. Results: Infection occurred in 57.2% of 56 patients with febrile neutropenia. The main source of infection was the central venous catheter (25.9%). Infection was chiefly due to Gram-positive bacteria, although Gram-negative-related infections were more severe and caused a higher death rate. Sex, age, skin color, nutritional status, and underlying disease were not associated with the development of infection. Patients with severe mucositis (Grades III and IV) had a higher infection rate (P < 0.001). Patients who developed pulmonary complications during hospitalization had higher infection rates (P = 0.002). Infection was the main cause of death (57.1%) in the study sample. Conclusion: Strategies aimed at reducing infection-related mortality rates among patients undergoing autologous HSCT are necessary.

Keywords: hematopoietic stem cell, autologous bone marrow transplantation, infection profile, tabriz, Iran

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2666 A Case Study on English Camp in UNISSA: An Approach towards Interactive Learning Outside the Classroom

Authors: Liza Mariah Hj. Azahari

Abstract:

This paper will look at a case study on English Camp which was an activity coordinated at the Sultan Sharif Ali Islamic University in 2011. English Camp is a fun and motivation filled activity which brings students and teachers together outside of the classroom setting into a more diverse environment. It also enables teacher and students to gain proximate time together for a mutual purpose which is to explore the language in a more dynamic and relaxed way. First of all, the study will look into the background of English Camp, and how it was introduced and implemented from different contexts. Thereafter, it will explain the objectives of the English Camp coordinated at our university, UNISSA, and what types of activities were conducted. It will then evaluate the effectiveness of the camp as to what extent it managed to meet its motto, which was to foster dynamic interactive learning of English Language. To conclude, the paper presents a potential for further research on the topic as well as a guideline for educators who wish to coordinate the activity. Proposal for collaboration in this activity is further highlighted and encouraged within the paper for future implementation and endeavor.

Keywords: English camp, UNISSA, interactive learning, outside

Procedia PDF Downloads 571
2665 Motivation and Attitudes toward Learning English and German as Foreign Languages among Sudanese University Students

Authors: A. Ishag, E. Witruk, C. Altmayer

Abstract:

Motivation and attitudes are considered as hypothetical psychological constructs in explaining the process of second language learning. Gardner (1985) – who first systematically investigated the motivational factors in second language acquisition – found that L2 achievement is related not only to the individual learner’s linguistic aptitude or general intelligence but also to the learner’s motivation and interest in learning the target language. Traditionally language learning motivation can be divided into two types: integrative motivation – the desire to integrate oneself with the target culture; and instrumental motivation – the desire to learn a language in order to meet a specific language requirement such as for employment. One of the Gardner’s main ideas is that the integrative motivation plays an important role in second language acquisition. It is directly and positively related to second language achievement more than instrumental motivation. However, the significance of integrative motivation reflects a rather controversial set of findings. On the other hand, Students’ attitudes towards the target language, its speakers and the learning context may all play some part in explaining their success in learning a language. Accordingly, the present study aims at exploring the significance of motivational and attitudinal factors in learning foreign languages, namely English and German among Sudanese undergraduate students from a psycholinguistic and interdisciplinary perspective. The sample composed of 221 students from the English and German language departments respectively at the University of Khartoum in Sudan. The results indicate that English language’s learners are instrumentally motivated and that German language’s learners have positive attitudes towards the German language community and culture. Furthermore, there are statistical significant differences in the attitudes toward the two languages due to gender; where female students have more positive attitudes than their male counterparts. However, there are no differences along the variables of academic grade and study level. Finally, the reasons of studying the English or German language have also been indicated.

Keywords: motivation and attitudes, foreign language learning, english language, german language

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2664 Development Planning in the System of the Islamic Republic of Iran in the Light of Development Laws: From Rationally Planning to Wisely Decision Making

Authors: Mohammad Sadeghi, Mahdieh Saniee

Abstract:

Nowadays, development laws have become a major branch of engineering science, laws help humankind achieve his/her basic needs, and it is attracted to the attention of the nations. Therefore, lawyers have been invited to contemplate legislator's approaches respecting legislating countries' economic, social and cultural development plans and to observe the reliance of approaches on two elements of distributive justice and transitional justice in light of legal rationality. Legal rationality in development planning has encountered us with this question that whether a rational approach and existing models in the Iran development planning system approximate us to the goal of development laws respecting the rationalist approach and also regarding wisely decision-making model. The present study will investigate processes, approaches, and damages of development planning in the legislation of country development plans to answer this question.

Keywords: rationality, decision-making process, policymaking, development

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2663 Iran’s Sexual and Reproductive Rights Roll-Back: An Overview of Iran’s New Population Policies

Authors: Raha Bahreini

Abstract:

This paper discusses the roll-back of women’s sexual and reproductive rights in the Islamic Republic of Iran, which has come in the wake of a striking shift in the country’s official population policies. Since the late 1980s, Iran has won worldwide praise for its sexual and reproductive health and services, which have contributed to a steady decline in the country’s fertility rate–from 7.0 births per women in 1980 to 5.5 in 1988, 2.8 in 1996 and 1.85 in 2014. This is owed to a significant increase in the voluntary use of modern contraception in both rural and urban areas. In 1976, only 37 per cent of women were using at least one method of contraception; by 2014 this figure had reportedly risen to a high of nearly 79 per cent for married girls and women living in urban areas and 73.78 per cent for those living in rural areas. Such progress may soon be halted. In July 2012, Iran’s Supreme Leader Ayatollah Sayed Ali Khamenei denounced Iran’s family planning policies as an imitation of Western lifestyle. He exhorted the authorities to increase Iran’s population to 150 to 200 million (from around 78.5 million), including by cutting subsidies for contraceptive methods and dismantling the state’s Family and Population Planning Programme. Shortly thereafter, Iran’s Minister of Health and Medical Education announced the scrapping of the budget for the state-funded Family and Population Planning Programme. Iran’s Parliament subsequently introduced two bills; the Comprehensive Population and Exaltation of Family Bill (Bill 315), and the Bill to Increase Fertility Rates and Prevent Population Decline (Bill 446). Bill 446 outlaws voluntary tubectomies, which are believed to be the second most common method of modern contraception in Iran, and blocks access to information about contraception, denying women the opportunity to make informed decisions about the number and spacing of their children. Coupled with the elimination of state funding for Iran’s Family and Population Programme, the move would undoubtedly result in greater numbers of unwanted pregnancies, forcing more women to seek illegal and unsafe abortions. Bill 315 proposes various discriminatory measures in the areas of employment, divorce, and protection from domestic violence in order to promote a culture wherein wifedom and child-bearing is seen as women’s primary duty. The Bill, for example, instructs private and public entities to prioritize, in sequence, men with children, married men without children and married women with children when hiring for certain jobs. It also bans the recruitment of single individuals as family law lawyers, public and private school teachers and members of the academic boards of universities and higher education institutes. The paper discusses the consequences of these initiatives which would, if continued, set the human rights of women and girls in Iran back by decades, leaving them with a future shaped by increased inequality, discrimination, poor health, limited choices and restricted freedoms, in breach of Iran’s international human rights obligations.

Keywords: family planning and reproductive health, gender equality and empowerment of women, human rights, population growth

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2662 Knowledge Management Strategies within a Corporate Environment of Papers

Authors: Daniel J. Glauber

Abstract:

Knowledge transfer between personnel could benefit an organization’s improved competitive advantage in the marketplace from a strategic approach to knowledge management. The lack of information sharing between personnel could create knowledge transfer gaps while restricting the decision-making processes. Knowledge transfer between personnel can potentially improve information sharing based on an implemented knowledge management strategy. An organization’s capacity to gain more knowledge is aligned with the organization’s prior or existing captured knowledge. This case study attempted to understand the overall influence of a KMS within the corporate environment and knowledge exchange between personnel. The significance of this study was to help understand how organizations can improve the Return on Investment (ROI) of a knowledge management strategy within a knowledge-centric organization. A qualitative descriptive case study was the research design selected for this study. The lack of information sharing between personnel may create knowledge transfer gaps while restricting the decision-making processes. Developing a knowledge management strategy acceptable at all levels of the organization requires cooperation in support of a common organizational goal. Working with management and executive members to develop a protocol where knowledge transfer becomes a standard practice in multiple tiers of the organization. The knowledge transfer process could be measurable when focusing on specific elements of the organizational process, including personnel transition to help reduce time required understanding the job. The organization studied in this research acknowledged the need for improved knowledge management activities within the organization to help organize, retain, and distribute information throughout the workforce. Data produced from the study indicate three main themes including information management, organizational culture, and knowledge sharing within the workforce by the participants. These themes indicate a possible connection between an organizations KMS, the organizations culture, knowledge sharing, and knowledge transfer.

Keywords: knowledge transfer, management, knowledge management strategies, organizational learning, codification

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2661 National Health Insurance: An Exploratory Study of Patient Satisfaction

Authors: Nihayatul Munaa, Nyoman A. Damayanti

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This study seeks to understand what factors might influence a patient’s perception of health care under national health insurance in early implementation. In Indonesia, National Health Insurance was first implemented in 2014 and planned to achieve universal health coverage by 2019. However, the little understanding of this new policy lead to increase of complaint in hospital as a health care provider. This is a observational descriptive study with cross sectional design method. Data was collected through in-depth interview with 96 patient from Jemursari Islamic Hospital of Surabaya (Rumah Sakit Islam Jemursari Surabaya) who participate in National Health Insurance. Subject was selected by simple random sampling. The findings demonstrated that from five categories, 82,3% patient was satisfied in reliability aspect and 85,4% in assurance aspect, while in tangible, responsiveness and empathy aspect > 90% patient was satisfied. Meanwhile, in Indonesia, the minimum service standard of healthcare of patient satisfaction is 90%.

Keywords: patient’s satisfaction, national health insurance, hospital, complaint

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2660 Printed Electronics for Enhanced Monitoring of Organ-on-Chip Culture Media Parameters

Authors: Alejandra Ben-Aissa, Martina Moreno, Luciano Sappia, Paul Lacharmoise, Ana Moya

Abstract:

Organ-on-Chip (OoC) stands out as a highly promising approach for drug testing, presenting a cost-effective and ethically superior alternative to conventional in vivo experiments. These cutting-edge devices emerge from the integration of tissue engineering and microfluidic technology, faithfully replicating the physiological conditions of targeted organs. Consequently, they offer a more precise understanding of drug responses without the ethical concerns associated with animal testing. When addressing the limitations of OoC due to conventional and time-consuming techniques, Lab-On-Chip (LoC) emerge as a disruptive technology capable of providing real-time monitoring without compromising sample integrity. This work develops LoC platforms that can be integrated within OoC platforms to monitor essential culture media parameters, including glucose, oxygen, and pH, facilitating the straightforward exchange of sensing units within a dynamic and controlled environment without disrupting cultures. This approach preserves the experimental setup, minimizes the impact on cells, and enables efficient, prolonged measurement. The LoC system is fabricated following the patented methodology protected by EU patent EP4317957A1. One of the key challenges of integrating sensors in a biocompatible, feasible, robust, and scalable manner is addressed through fully printed sensors, ensuring a customized, cost-effective, and scalable solution. With this technique, sensor reliability is enhanced, providing high sensitivity and selectivity for accurate parameter monitoring. In the present study, LoC is validated measuring a complete culture media. The oxygen sensor provided a measurement range from 0 mgO2/L to 6.3 mgO2/L. The pH sensor demonstrated a measurement range spanning 2 pH units to 9.5 pH units. Additionally, the glucose sensor achieved a measurement range from 0 mM to 11 mM. All the measures were performed with the sensors integrated in the LoC. In conclusion, this study showcases the impactful synergy of OoC technology with LoC systems using fully printed sensors, marking a significant step forward in ethical and effective biomedical research, particularly in drug development. This innovation not only meets current demands but also lays the groundwork for future advancements in precision and customization within scientific exploration. Acknowledgments: This work was financially supported by the Catalan Government through the funding grant ACCIÓ-Eurecat (Project Traça-IMPULSENS).

Keywords: organ on chip, lab on chip, real time monitoring, biosensors

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2659 3D Scaffolds Fabricated by Microfluidic Device for Rat Cardiomyocytes Observation

Authors: Chih-Wei Chao, Jiashing Yu

Abstract:

Microfluidic devices have recently emerged as promising tools for the fabrication of scaffolds for cell culture. To mimic the natural circumstances of organism for cells to grow, here we present three-dimensional (3D) scaffolds fabricated by microfluidics for cells cultivation. This work aims at investigating the behavior in terms of the viability and the proliferation capability of rat H9c2 cardiomyocytes in the gelatin 3D scaffolds by fluorescent images.

Keywords: microfluidic device, H9c2, tissue engineering, 3D scaffolds

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2658 Enhancing Mitochondrial Activity and Metabolism in Aging Female Germ Cells: Synergistic Effects of Dual ROCK and ROS Inhibition

Authors: Kuan-Hao Tsui, Li-Te Lin, Chia-Jung Li

Abstract:

The combination of Y-27632 and Vitamin C significantly enhances the quality of aging germ cells by reducing reactive oxygen species (ROS) production, restoring mitochondrial membrane potential balance, and promoting mitochondrial fusion. The age-related decline in oocyte quality contributes to reduced fertility, increased aneuploidy, and diminished embryo quality, with mitochondrial dysfunction in both oocytes and granulosa cells being a key factor in this decline. Experiments on aging germ cells investigated the effects of the Y-27632 and Vitamin C combination. In vivo studies involved aged mice to assess oocyte maturation and ROS accumulation during culture. The assessment included mitochondrial activity, ROS levels, mitochondrial membrane potential, and mitochondrial dynamics. Cellular energy metabolism and ATP production were also measured. The combination treatment effectively addressed mitochondrial dysfunction and regulated cellular energy metabolism, promoting oxygen respiration and increasing ATP production. In aged mice, this supplement treatment enhanced in vitro oocyte maturation and prevented ROS accumulation in aging oocytes during culture. While these findings are promising, further research is needed to explore the long-term effects and potential side effects of the Y-27632 and Vitamin C combination. Additionally, translating these findings to human subjects requires careful consideration. Overall, the study suggests that the Y-27632 and Vitamin C combination could be a promising intervention to mitigate aging-related dysfunction in germ cells, potentially enhancing oocyte quality, particularly in the context of in vitro fertilization.

Keywords: ovarian aging, supplements, ROS, mitochondria

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2657 Context and Culture in EFL Learners' and Native Speakers' Discourses

Authors: Emad A. S. Abu-Ayyash

Abstract:

Cohesive devices, the linguistic tools that are usually employed to hold the different parts of the text together, have been the focus of a significant number of discourse analysis studies. These linguistic tools have grabbed the attention of researchers since the inception of the first and most comprehensive model of cohesion in 1976. However, it was noticed that some cohesive devices (e.g., endophoric reference, conjunctions, ellipsis, substitution, and lexical ties) – being thought of as more popular than others (e.g., exophoric reference) – were over-researched. The present paper explores the usage of two cohesive devices that have been evidently almost absent from discourse analysis studies. These cohesive devices are exophoric and homophoric references, the linguistic items that can be interpreted in terms of the physical and cultural contexts of discourse. The significance of the current paper, therefore, stems from the fact that it attempts to fill a gap in the research conducted so far on cohesive devices. This study provides an explanation of the concepts of the cohesive devices that have been employed in a plethora of research on cohesion and elucidates the relevant context-related concepts. The paper also identifies the gap in cohesive devices research. Exophora and homophora, the least visited cohesive devices in previous studies, were qualitatively and quantitatively explored in six opinion articles, four produced by eight postgraduate English as a Foreign Language (EFL) students in a university in the United Arab Emirates and two by professional NS writers in the Independent and the Guardian. The six pieces were about the United Kingdom Independent Party (UKIP) leader’s call to ban the burqa in the UK and were analysed vis-a-vis the employment and function of homophora and exophora. The study found that both EFL students and native speakers employed exophora and homophora considerably in their writing to serve a variety of functions, including building assumptions, supporting main ideas, and involving the readers among others.

Keywords: cohesive devices, context, culture, exophoric reference, homophoric reference

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2656 How the Writer Tells the Story Should Be the Primary Concern rather than Who Can Write about Whom: The Limits of Cultural Appropriation Vis-à-Vis The Ethics of Narrative Empathy

Authors: Alexandra Cheira

Abstract:

Cultural appropriation has been theorised as a form of colonialism in which members of a dominant culture reduce cultural elements that are deeply meaningful to a minority culture to the category of the “exotic other” since they do not experience the oppression and discriminations faced by members of the minority culture. Yet, in the particular case of literature, writers such as Lionel Shriver and Bernardine Evaristo have argued that authors from a cultural majority have a right to write in the voice of someone from a cultural minority, hence attacking the idea that this is a form of cultural appropriation. By definition, Shriver and Evaristo claim, writers are supposed to write beyond their own culture, gender, class, and/ or race. In this light, this paper discusses the limits of cultural appropriation vis-à-vis the ethics of narrative empathy by addressing the mixed critical reception of Kathryn Stockett’s The Help (2009) and Jeanine Cummins’s American Dirt (2020). In fact, both novels were acclaimed as global eye-openers regarding the struggles of respectively South American migrants and African American maids. At the same time, both novelists have been accused of cultural appropriation by telling a story that is not theirs to tell, given the fact that they are white women telling these stories in what critics have argued is really an American voice telling a story to American readers.These claims will be investigated within the framework of Edward Said’s foundational examination of Orientalism in the field of postcolonial studies as a Western style for authoritatively restructuring the Orient. This means that Orientalist stereotypes regarding Eastern cultures have implicitly validated colonial and imperial pursuits, in the specific context of literary representations of African American and Mexican cultures by white writers. At the same time, the conflicted reception of American Dirt and The Help will be examined within the critical framework of narrative empathy as theorised by Suzanne Keen. Hence, there will be a particular focus on the way a reader’s heated perception that the author’s perspective is purely dishonest can result from a friction between an author’s intention and a reader’s experience of narrative empathy, while a shared sense of empathy between authors and readers can be a rousing momentum to move beyond literary response to social action.Finally, in order to assess that “the key question should not be who can write about whom, but how the writer tells the story”, the recent controversy surrounding Dutch author Marieke Lucas Rijneveld’s decision to resign the translation of American poet Amanda Gorman’s work into Dutch will be duly investigated. In fact, Rijneveld stepped out after journalist and activist Janice Deul criticised Dutch publisher Meulenhoff for choosing a translator who was not also Black, despite the fact that 22-year-old Gorman had selected the 29-year-old Rijneveld herself, as a fellow young writer who had likewise come to fame early on in life. In this light, the critical argument that the controversial reception of The Help reveals as much about US race relations in the early twenty-first century as about the complex literary transactions between individual readers and the novel itself will also be discussed in the extended context of American Dirt and white author Marieke Rijneveld’s withdrawal from the projected translation of Black poet Amanda Gorman.

Keywords: cultural appropriation, cultural stereotypes, narrative empathy, race relations

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2655 Study on Health Status and Health Promotion Models for Prevention of Cardiovascular Disease in Asylum Seekers at Asylum Seekers Center, Kupang-Indonesia

Authors: Era Dorihi Kale, Sabina Gero, Uly Agustine

Abstract:

Asylum seekers are people who come to other countries to get asylum. In line with that, they also carry the culture and health behavior of their country, which is very different from the new country they currently live in. This situation raises problems, also in the health sector. The approach taken must also be a culturally sensitive approach, where the culture and habits of the refugee's home area are also valued so that the health services provided can be right on target. Some risk factors that already exist in this group are lack of activity, consumption of fast food, smoking, and stress levels that are quite high. Overall this condition will increase the risk of an increased incidence of cardiovascular disease. This research is a descriptive and experimental study. The purpose of this study is to identify health status and develop a culturally sensitive health promotion model, especially related to the risk of cardiovascular disease for asylum seekers in detention homes in the city of Kupang. This research was carried out in 3 stages, stage 1 was conducting a survey of health problems and the risk of asylum seeker cardiovascular disease, Stage 2 developed a health promotion model, and stage 3 conducted a testing model of health promotion carried out. There were 81 respondents involved in this study. The variables measured were: health status, risk of cardiovascular disease and, health promotion models. Method of data collection: Instruments (questionnaires) were distributed to respondents answered for anamnese health status; then, cardiovascular risk measurements were taken. After that, the preparation of information needs and the compilation of booklets on the prevention of cardiovascular disease is carried out. The compiled booklet was then translated into Farsi. After that, the booklet was tested. Respondent characteristics: average lived in Indonesia for 4.38 years, the majority were male (90.1%), and most were aged 15-34 years (90.1%). There are several diseases that are often suffered by asylum seekers, namely: gastritis, headaches, diarrhea, acute respiratory infections, skin allergies, sore throat, cough, and depression. The level of risk for asylum seekers experiencing cardiovascular problems is 4 high risk people, 6 moderate risk people, and 71 low risk people. This condition needs special attention because the number of people at risk is quite high when compared to the age group of refugees. This is very related to the level of stress experienced by the refugees. The health promotion model that can be used is the transactional stress and coping model, using Persian (oral) and English for written information. It is recommended for health practitioners who care for refugees to always pay attention to aspects of culture (especially language) as well as the psychological condition of asylum seekers to make it easier to conduct health care and promotion. As well for further research, it is recommended to conduct research, especially relating to the effect of psychological stress on the risk of cardiovascular disease in asylum seekers.

Keywords: asylum seekers, health status, cardiovascular disease, health promotion

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2654 Death of the Author and Birth of the Adapter in a Literary Work

Authors: Slwa Al-Hammad

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Adaptation studies have been closely aligned to translation studies as both deal with the process of rendering the meaning from one culture to another. These two disciplines are related to each other, but the theories are still being developed. This research aims to fill this gap and provide a contribution to the growing discipline of adaptation studies through a theoretical perspective while investigating how different cultural interpretations of adaptation influence the final literary product. This research focuses on the theoretical concepts of Barthes’s death of the author and Benjamin’s afterlife of the text in translation, which is believed to lead to the birth of the adapter in a literary work. That is, in adaptation, the ‘death’ of the author allows for the ‘birth’ of the adapter, offering them all the creative possibilities of authorship. It also explores the differences between the meanings of adaptation in the West and the Arab world through the analysis of adapted texts in Arabic initially deriving from the European and American literature of the 19th and 20th centuries. The methodology of this thesis is based upon qualitative literary analysis, in which original and adapted works are compared and contrasted, with the additional insights of literary and adaptation theories and prior scholarship. The main works discussed are the Arabic adaptations of William Faulkner’s novels. The analysis is guided by theories of adaptation studies to help in explaining the concepts of relocating, recreating, and rewriting in the process of adaptation. It draws on scholarship on adaptations to inquire into the status of the adapted texts in relation to the original texts. Also, these theories prove that adaptation is the process that is used to transfer text from source to adapted text, not some other analytical practice. Through the textual analysis, concepts of the death of the author and the birth of the adapter will be illustrated, as will the roles of the adapter and the task of rendering works for a different culture, and the understanding of adaptation and Arabization in Arabic literature.

Keywords: adaptation, Arabization, authorship, recreating, relocating

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2653 The Impact of a Weak Constitutional Review of Executive Actions in Implementing Women Rights in Saudi Arabia

Authors: Aysha Alshehri

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This paper provides a literature review of the sources of women’s rights under the Saudi legal framework, taking account of the constitutional primacy of Sharia under the Saudi legal system as well as the state’s obligations under international law. Building on one of the central aims of the paper, it conducts an exploration of how Saudi Arabia already has or might be further able to more clearly delineate its position and reservations in the adoptions of international human rights agreements while preserving its core religious beliefs and societal practices in regard to women’s rights at the domestic level. In this regard, the paper will consider the apparent tension between certain jurisprudential and customary aspects on gender equality and contemporary discourses of women’s rights from within and outside the Muslim world. Particular attention will be devoted to the question of the causes behind the lack of direct application of women’s rights mentioned by international reports and any challenges this may bring in the contexts of Saudi Arabia’s evolving gender equality policies.

Keywords: Islamic Constitution, executive actions, gender equality, judicial review

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2652 Exploring Identity of Female British Pakistani Student with Shifting and Re-shifting of Cultures

Authors: Haleema Sadia

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The study is aimed at exploring the identity construction of female British born Pakistani postgraduate student who shifted to Pakistan at the age of 12, stayed there for 8 years and re-shifted to UK for Higher Education. Research questions are: 1. What is the academic and socio-cultural background of the participant prior to joining the UoM as a postgrad student? 2. How the participant talk, see herself and act in relation to cultural and social norms and practices? Participant’ identity is explored through positioning theory of Holland et al. (1998), referring to the ways people understand and enact their social positions in the figured world. The research is a case study based on narrative interview of Shabana, a British-born Pakistani female postgraduate student, who has recently joined the university of Manchester. Shabana received her primary education in UK during the first twelve years of her life. She is the youngest among the three sisters, with only one brother younger to her. Her father, although not well educated is a successful entrepreneur, maintaining offices in UK and Pakistan. Her mother is a housewife with no formal education. Shabana’s elder sister got involved in a relationship with a Pakistani boy against cultural norms of arranged marriage. Resultantly the three sisters were shifted to Pakistan to be equated with socio-religious norms. Shabana termed her first year in Pakistan as disgusting and she hated her father for the decision. However after a year’s time and shifting from an orthodox city to the provincial capital Lahore, she developed liking for the Pakistani culture. She gradually developed a new socio-religious identity during her stay, which she expressed as a turning point in her life. After completing O level Shabana returned back to UK and joined the University of Hull as undergraduate Student. At Hull she remained isolated, missed the religious environment and relished the memories of Lahore. She would visit Pakistan almost three times a year. After obtaining her BSc degree from Hull she went back to Pakistan. Soon after she decided to improve her academic qualification. She came to UK to join her parents and got admission in the MSc chemistry program at UoM. Presently Shabana talks about the dominant role of male members in the family culture in decision-making. She strongly feels to struggle hard and attain equal status with males in education, employment, earning, authority and freedom. She sees herself in a position to share the authority with her (would be) husband in important family and other matters. Shabana has developed a new identity of a mix of both Pakistani and UK culture. She is appreciative of the socio-cultural values of UK while still regarding the cultural and religious values of Pakistan in high esteem.

Keywords: postgraduate students, identity construction, cultural shifts, female british pakistani student

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2651 Accounting as Addressed in the Qur’aan

Authors: Shahriar M. Saadullah, Abdul-Quddoos Abdul-Basith, Zaki K. Abushawish

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As a part of academic research in Islamic Accounting it is important to know how the word Accounting is discussed in the Qur’aan. This paper identifies and analyzes the word Accounting in the Qur’aan, which is significant to know and understand. The paper uses a methodology of identifying the root word of Accounting Hasaba (حسب) in the Qur’aan with the help of Islam 360 software and analyzes the use of the relevant words derived from the root word. Then the paper attempts to connect the findings to the contemporary Accounting issues. The paper finds that the root word of Accounting Hasaba (حسب) appears in the Qur’aan 109 times but it is only used in the sense Account, Accountable, or Accounting 45 times. These words appear in 44 different verses in the Qur’aan, appearing twice in one of the verses. The paper divides these verses into 8 different themes namely, Day of Accounting, without any Accounting, Accounting of Time, Self-Accounting, Swift in Accounting, Accounting is only with God, Awareness and the Good Accounting, and Heedlessness and the Bad Accounting. The way the words Account, Accounting, and Accountable is discussed in the Qur’aan links to the contemporary accounting issues including Ethics, Agency Theory, and Internal Control. The links discovered in the paper clearly shows the timeless nature of the message of the Qur’aan.

Keywords: accounting, contemporary accounting issues, Qur'aan, root word of accounting hasaba

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