Search results for: Information System Management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 12377

Search results for: Information System Management

3947 Bio-Electrochemical Process Coupled with MnO2 Nanowires for Wastewater Treatment

Authors: A. Giwa, S. M. Jung, W. Fang, J. Kong, S. W. Hasan

Abstract:

MnO2 nanowires were developed as filtration media for wastewater treatment that uniquely combines several advantages. The resulting material demonstrated strong capability to remove the pollution of heavy metal ions and organic contents in water. In addition, the manufacture process of such material is practical and economical. In this work, MnO2 nanowires were integrated with the state-of-art bio-electrochemical system for wastewater treatment, to overcome problems currently encountered with organic, inorganic, heavy metal, and microbe removal, and to minimize the unit footprint (land/space occupation) at low cost. Results showed that coupling the bio-electrochemical with MnO2 resulted in very encouraging results with higher removal efficiencies of such pollutants.

Keywords: Bio-electrochemical, nanowires, wastewater, treatment.

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3946 Operation Assay of an Industrial Single-Source – Single-Detector Gamma CT Using MCNP4C Code Simulation and Experimental Test Comparisons

Authors: M. Ghanadi, M. Rezazadeh*, M. Ardeshiri, R. Gholipour Peyvandi, M. Jafarzadeh, M. Shahriari, M.Rezaei Rad, Z. Gholamzadeh

Abstract:

A 3D industrial computed tomography (CT) manufactured based on a first generation CT systems, single-source – single-detector, was evaluated. Operation accuracy assessment of the manufactured system was achieved using simulation in comparison with experimental tests. 137Cs and 60Co were used as a gamma source. Simulations were achieved using MCNP4C code. Experimental tests of 137Cs were in good agreement with the simulations

Keywords: Gamma source, Industrial CT, MCNP4C, Operation assessment

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3945 Simulation of Immiscibility Regions in Sodium Borosilicate Glasses

Authors: D. Aboutaleb, B. Safi

Abstract:

In this paper, sodium borosilicates glasses were prepared by melting in air. These heat-resistant transparent glasses have subjected subsequently isothermal treatments at different times, which have transformed them at opaque glass (milky white color). Such changes indicate that these glasses showed clearly phase separation (immiscibility). The immiscibility region in a sodium borosilicate ternary system was investigated in this work, i.e. to determine the regions from which some compositions can show phase separation. For this we went through the conditions of thermodynamic equilibrium, which were translated later by mathematical equations to find an approximate solution. The latter has been translated in a simulation which was established thereafter to find the immiscibility regions in this type of special glasses.

Keywords: Sodium borosilicate, heat-resistant, isothermal treatments, immiscibility, thermodynamics four.

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3944 Tuning a Fractional Order PID Controller with Lead Compensator in Frequency Domain

Authors: Tahmine. V. Moghaddam, N. Bigdeli, K. Afshar

Abstract:

To achieve the desired specifications of gain and phase margins for plants with time-delay that stabilized with FO-PID controller a lead compensator is designed. At first the range of controlled system stability based on stability boundary criteria is determined. Using stability boundary locus method in frequency domain the fractional order controller parameters are tuned and then with drawing bode diagram in frequency domain accessing to desired gain and phase margin are shown. Numerical examples are given to illustrate the shapes of the stabilizing region and to show the design procedure.

Keywords: Fractional controller, Lead compensator, Stabilityregions, Stability boundary locus

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3943 The Anti-Noise System for Rail Brakes on Hump Yards

Authors: Brigita Altenbaher

Abstract:

The friction between two metal surfaces results in a high frequency noise (squealing) which also occurs during the braking of wagons with rail brakes in the process of shunting at a marshalling yard with a hump. At that point the noise level may exceed 130dB, which is extremely unpleasant for workers and inhabitants. In our research we developed a new composite material which does not change braking properties, is capable of taking extremely high pressure loads, reduces noise and is environmentally friendly. The noise reduction results had been very good and had shown a decrease of the high frequency noise almost completely (by 99%) at its source. With our technology we had also reduced general noise by more than 30dBA.

Keywords: Composite heavily fluid compound, hump yard, noise reduction, rail brakes.

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3942 Integration and Selectivity in Open Innovation:An Empirical Analysis in SMEs

Authors: Chiara Verbano, Maria Crema, Karen Venturini

Abstract:

The company-s ability to draw on a range of external sources to meet their needs for innovation, has been termed 'open innovation' (OI). Very few empirical analyses have been conducted on Small and Medium Enterprises (SMEs) to the extent that they describe and understand the characteristics and implications of this new paradigm. The study's objective is to identify and characterize different modes of OI, (considering innovation process phases and the variety and breadth of the collaboration), determinants, barriers and motivations in SMEs. Therefore a survey was carried out among Italian manufacturing firms and a database of 105 companies was obtained. With regard to data elaboration, a factorial and cluster analysis has been conducted and three different OI modes have emerged: selective low open, unselective open upstream, and mid- partners integrated open. The different behaviours of the three clusters in terms of determinants factors, performance, firm-s technology intensity, barriers and motivations have been analyzed and discussed.

Keywords: Open innovation, R&D management, SMEs.

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3941 Control Strategy of SRM Converters for Power Quality Improvement

Authors: Yogesh Pahariya, Rakesh Saxena, Biswaroop Sarkar

Abstract:

The selection of control strategy depends on the converters of the drive including power, speed, performance and the possible system costs. A number of attempts were therefore made in recent times to develop novel power electronic converter structures for SRM drives, based on the utilization. Many of the converters with variable speed drives have no input power factor correction circuits. This results in harmonic pollution of the utility supply, which should be avoided. The effect of power factor variation in terms of harmonic content is also analyzed in this study. The proposed topologies were simulated using MATLAB / Simulink software package and the results are obtained.

Keywords: Harmonic Pollution, Power Electronic Converter, Power Quality, Simulation.

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3940 Additional Considerations on a Sequential Life Testing Approach using a Weibull Model

Authors: D. I. De Souza, D. R. Fonseca, R. Rocha

Abstract:

In this paper we will develop further the sequential life test approach presented in a previous article by [1] using an underlying two parameter Weibull sampling distribution. The minimum life will be considered equal to zero. We will again provide rules for making one of the three possible decisions as each observation becomes available; that is: accept the null hypothesis H0; reject the null hypothesis H0; or obtain additional information by making another observation. The product being analyzed is a new type of a low alloy-high strength steel product. To estimate the shape and the scale parameters of the underlying Weibull model we will use a maximum likelihood approach for censored failure data. A new example will further develop the proposed sequential life testing approach.

Keywords: Sequential Life Testing, Underlying Weibull Model, Maximum Likelihood Approach, Hypothesis Testing.

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3939 Binary Phase-Only Filter Watermarking with Quantized Embedding

Authors: Hu Haibo, Liu Yi, He Ming

Abstract:

The binary phase-only filter digital watermarking embeds the phase information of the discrete Fourier transform of the image into the corresponding magnitudes for better image authentication. The paper proposed an approach of how to implement watermark embedding by quantizing the magnitude, with discussing how to regulate the quantization steps based on the frequencies of the magnitude coefficients of the embedded watermark, and how to embed the watermark at low frequency quantization. The theoretical analysis and simulation results show that algorithm flexibility, security, watermark imperceptibility and detection performance of the binary phase-only filter digital watermarking can be effectively improved with quantization based watermark embedding, and the robustness against JPEG compression will also be increased to some extent.

Keywords: binary phase-only filter, discrete Fourier transform, digital watermarking, image authentication, quantization.

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3938 Perceived Constraints on Sport Participation among Young Koreans in Australia

Authors: Jae Won Kang

Abstract:

The purpose of this study was to examine a broader range of sport constraints perceived by young Koreans in Australia who may need to adjust to changing behavioral expectations due to the socio-cultural transitions. Regardless of gender, in terms of quantitative findings, the most important participation constraints within the seven categories were resources, access, interpersonal, affective, religious, socio-cultural, and physical in that order. The most important constraining items were a lack of time, access, information, adaptive skills, and parental and family support in that order. Qualitative research found young Korean’s participation constraints among three categories (time, parental control and interpersonal constraints). It is possible that different ethnic groups would be constrained by different factors; however, this is outside the scope of this study.

Keywords: Constraints, cultural adjustment, Sport, Young Koreans in Australia.

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3937 X-ray Crystallographic Analysis of MinC N-Terminal Domain from Escherichia coli

Authors: Jun Yop An, Kyoung Ryoung Park, Jung-Gyu Lee, Hyung-Seop Youn, Jung-Yeon Kang, Gil Bu Kang, Soo Hyun Eom

Abstract:

MinC plays an important role in bacterial cell division system by inhibiting FtsZ assembly. However, the molecular mechanism of the action is poorly understood. E. coli MinC Nterminus domain was purified and crystallized using 1.4 M sodium citrate pH 6.5 as a precipitant. X-ray diffraction data was collected and processed to 2.3 Å from a native crystal. The crystal belonged to space group P212121, with the unit cell parameters a = 52.7, b = 54.0, c = 64.7 Å. Assuming the presence of two molecules in the asymmetric unit, the Matthews coefficient value is 1.94 Å3 Da-1, which corresponds to a solvent content of 36.5%. The overall structure of MinCN is observed as a dimer form through anti-parallel ß-strand interaction.

Keywords: MinC, Cell division, Crystallization.

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3936 Exploring Inter-Relationships between Events to Identify Strategic Technological Competencies: A Combined Approach

Authors: Cláudio Santos, Madalena Araújo, Nuno Correia

Abstract:

The inherent complexity in nowadays- business environments is forcing organizations to be attentive to the dynamics in several fronts. Therefore, the management of technological innovation is continually faced with uncertainty about the future. These issues lead to a need for a systemic perspective, able to analyze the consequences of interactions between different factors. The field of technology foresight has proposed methods and tools to deal with this broader perspective. In an attempt to provide a method to analyze the complex interactions between events in several areas, departing from the identification of the most strategic competencies, this paper presents a methodology based on the Delphi method and Quality Function Deployment. This methodology is applied in a sheet metal processing equipment manufacturer, as a case study.

Keywords: Competencies, Delphi Method, Quality Function Deployment, Technology Foresight.

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3935 Stability of a Special Class of Switched Positive Systems

Authors: Xiuyong Ding, Lan Shu, Xiu Liu

Abstract:

This paper is concerned with the existence of a linear copositive Lyapunov function(LCLF) for a special class of switched positive linear systems(SPLSs) composed of continuousand discrete-time subsystems. Firstly, by using system matrices, we construct a special kind of matrices in appropriate manner. Secondly, our results reveal that the Hurwitz stability of these matrices is equivalent to the existence of a common LCLF for arbitrary finite sets composed of continuous- and discrete-time positive linear timeinvariant( LTI) systems. Finally, a simple example is provided to illustrate the implication of our results.

Keywords: Linear co-positive Lyapunov functions, positive systems, switched systems.

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3934 Development and Range Testing of a LoRaWAN System in an Urban Environment

Authors: N. R. Harris, J. Curry

Abstract:

This paper describes the construction and operation of an experimental LoRaWAN network surrounding the University of Southampton in the United Kingdom. Following successful installation, an experimental node design is built and characterised, with particular emphasis on radio range. Several configurations are investigated, including different data rates, and varying heights of node. It is concluded that although range can be great (over 8 km in this case), environmental topology is critical. However, shorter range implementations, up to about 2 km in an urban environment, are relatively insensitive although care is still needed. The example node and the relatively simple base station reported demonstrate that LoraWan can be a very low cost and practical solution to Internet of Things type applications for distributed monitoring systems with sensors spread over distances of several km.

Keywords: Wireless sensor network, LoRa, internet of things, propagation.

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3933 A Feature-based Invariant Watermarking Scheme Using Zernike Moments

Authors: Say Wei Foo, Qi Dong

Abstract:

In this paper, a novel feature-based image watermarking scheme is proposed. Zernike moments which have invariance properties are adopted in the scheme. In the proposed scheme, feature points are first extracted from host image and several circular patches centered on these points are generated. The patches are used as carriers of watermark information because they can be regenerated to locate watermark embedding positions even when watermarked images are severely distorted. Zernike transform is then applied to the patches to calculate local Zernike moments. Dither modulation is adopted to quantize the magnitudes of the Zernike moments followed by false alarm analysis. Experimental results show that quality degradation of watermarked image is visually transparent. The proposed scheme is very robust against image processing operations and geometric attacks.

Keywords: Image watermarking, Zernike moments, Featurepoint, Invariance, Robustness.

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3932 Thermal Assessment of Outer Rotor Direct Drive Gearless Small-Scale Wind Turbines

Authors: Yusuf Yasa, Erkan Mese

Abstract:

This paper investigates the thermal issue of permanent magnet synchronous generator which is frequently used in direct drive gearless small-scale wind turbine applications. Permanent Magnet Synchronous Generator (PMSG) is designed with 2.5 kW continuous and 6 kW peak power. Then considering generator geometry, mechanical design of wind turbine is performed. Thermal analysis and optimization is carried out considering all wind turbine components to reach realistic results. This issue is extremely important in research and development (R&D) process for wind turbine applications.

Keywords: Direct drive, gearless wind turbine, permanent magnet synchronous generator (PMSG), small-scale wind turbine, thermal management.

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3931 Manipulation of Image Segmentation Using Cleverness Artificial Bee Colony Approach

Authors: Y. Harold Robinson, E. Golden Julie, P. Joyce Beryl Princess

Abstract:

Image segmentation is the concept of splitting the images into several images. Image Segmentation algorithm is used to manipulate the process of image segmentation. The advantage of ABC is that it conducts every worldwide exploration and inhabitant exploration for iteration. Particle Swarm Optimization (PSO) and Evolutionary Particle Swarm Optimization (EPSO) encompass a number of search problems. Cleverness Artificial Bee Colony algorithm has been imposed to increase the performance of a neighborhood search. The simulation results clearly show that the presented ABC methods outperform the existing methods. The result shows that the algorithms can be used to implement the manipulator for grasping of colored objects. The efficiency of the presented method is improved a lot by comparing to other methods.

Keywords: Color information, EPSO, ABC, image segmentation, particle swarm optimization, active contour, GMM.

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3930 The Study of Digital Transformation Skills and Competencies Framework at Umm Alqura University

Authors: Anod H. Alhazmi, Hanaa A. Yamani

Abstract:

The lack of digital transformation professionals could prevent Saudi Arabia’s universities from providing digital services. The task of understanding what digital skills are needed within an organization, measuring the existing skills, and developing or attracting talents is a complex task. This paper provides a comprehensive analysis of the digital transformation skills needed in the organizations who seek digital transformation and identifies the skills and competencies framework DigSC built on Skills Framework for the Informational Age (SFIA) framework that is adopted by the Ministry of Communications and Information Technology (MCIT) in Saudi Arabia. The framework adopted identifies the main digital transformation skills clusters, categories and levels of responsibilities for each job description to fill the gap between this requirement and the digital skills supplied by the Umm Alqura University (UQU).

Keywords: Competencies, digital transformation, framework, skills, Umm Alqura University.

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3929 Intragenic MicroRNAs Binding Sites in MRNAs of Genes Involved in Carcinogenesis

Authors: Olga A. Berillo, Assel S. Issabekova, Anatoly T. Ivashchenko

Abstract:

MiRNAs participate in gene regulation of translation. Some studies have investigated the interactions between genes and intragenic miRNAs. It is important to study the miRNA binding sites of genes involved in carcinogenesis. RNAHybrid 2.1 and ERNAhybrid programmes were used to compute the hybridization free energy of miRNA binding sites. Of these 54 mRNAs, 22.6%, 37.7%, and 39.7% of miRNA binding sites were present in the 5'UTRs, CDSs, and 3'UTRs, respectively. The density of the binding sites for miRNAs in the 5'UTR ranged from 1.6 to 43.2 times and from 1.8 to 8.0 times greater than in the CDS and 3'UTR, respectively. Three types of miRNA interactions with mRNAs have been revealed: 5'- dominant canonical, 3'-compensatory, and complementary binding sites. MiRNAs regulate gene expression, and information on the interactions between miRNAs and mRNAs could be useful in molecular medicine. We recommend that newly described sites undergo validation by experimental investigation.

Keywords: Exon, intron, miRNA, oncogene.

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3928 Adaptive Motion Planning for 6-DOF Robots Based on Trigonometric Functions

Authors: Jincan Li, Mingyu Gao, Zhiwei He, Yuxiang Yang, Zhongfei Yu, Yuanyuan Liu

Abstract:

Building an appropriate motion model is crucial for trajectory planning of robots and determines the operational quality directly. An adaptive acceleration and deceleration motion planning based on trigonometric functions for the end-effector of 6-DOF robots in Cartesian coordinate system is proposed in this paper. This method not only achieves the smooth translation motion and rotation motion by constructing a continuous jerk model, but also automatically adjusts the parameters of trigonometric functions according to the variable inputs and the kinematic constraints. The results of computer simulation show that this method is correct and effective to achieve the adaptive motion planning for linear trajectories.

Keywords: 6-DOF robots, motion planning, trigonometric function, kinematic constraints

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3927 Decoupled Scheduling in Meta Environment

Authors: Ponsy R.K. Sathia Bhama, Thamarai Selvi Soma Sundaram, R. Sivakama Sundari, R. Bakiyalakshmi, K. Thamizharasi

Abstract:

Grid scheduling is the process of mapping grid jobs to resources over multiple administrative domains. Traditionally, application-level schedulers have been tightly integrated with the application itself and were not easily applied to other applications. This design is generic that decouples the scheduler core (the search procedure) from the application-specific (e.g. application performance models) and platform-specific (e.g. collection of resource information) components used by the search procedure. In this decoupled approach the application details are not revealed completely to broker, but customer will give the application to resource provider for execution. In a decoupled approach, apart from scheduling, the resource selection can be performed independently in order to achieve scalability.

Keywords: Meta, grid scheduling, application-level scheduler, decouple, scheduler core and performance model.

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3926 A Survey on MAC Protocols for Vehicular Ad-Hoc Networks

Authors: B. Cynthia Sherin, E. A. Mary Anita

Abstract:

Vehicular Ad-hoc Network (VANET) is an emerging and very promising technology that has great demand on the access capability of the existing wireless technology. VANETs help improve traffic safety and efficiency. Each vehicle can exchange their information to inform the other vehicles about the current status of the traffic flow or a dangerous situation such as an accident. To achieve these, a reliable and efficient Medium Access Control (MAC) protocol with minimal transmission collisions is required. High speed nodes, absence of infrastructure, variations in topology and their QoS requirements makes it difficult for designing a MAC protocol in vehicular networks. There are several MAC protocols proposed for VANETs to ensure that all the vehicles could send safety messages without collisions by reducing the end-to-end delay and packet loss ratio. This paper gives an overview of the several proposed MAC protocols for VANETs along with their benefits and limitations and presents an overall classification based on their characteristics.

Keywords: MAC Protocols, QoS, VANET, V2V, V2I.

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3925 Grape Seed Extract in Prevention and Treatment of Liver Toxic Cirrhosis in Rats

Authors: S. Buloyan, V. Mamikonyan, H. Hakobyan, H. Harutyunyan, H. Gasparyan

Abstract:

The liver is the strongest regenerating organ of the organism, and even with 2/3 surgically removed, it can regenerate completely. Hence liver cirrhosis may only develop when the regenerating system is off. We present the results of a comparative study of structural and functional characteristics of rat liver tissue under the conditions of toxic liver cirrhosis development, induced by carbon tetrachloride, and its prevention/treatment by natural compounds with antioxidant and immune stimulating action. Studies were made on Wister rats, weighing 120~140 g. Grape seeds extracts, separately and in combination with well-known anticirrhotic drug ursodeoxycholic acid (Urdoxa), have demonstrated effectiveness in prevention of liver cirrhosis development and its treatment.

Keywords: Carbon tetrachloride, GSE, liver cirrhosis, prevention, treatment.

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3924 Two Day Ahead Short Term Load Forecasting Neural Network Based

Authors: Firas M. Tuaimah

Abstract:

This paper presents an Artificial Neural Network based approach for short-term load forecasting and exactly for two days ahead. Two seasons have been discussed for Iraqi power system, namely summer and winter; the hourly load demand is the most important input variables for ANN based load forecasting. The recorded daily load profile with a lead time of 1-48 hours for July and December of the year 2012 was obtained from the operation and control center that belongs to the Ministry of Iraqi electricity.

The results of the comparison show that the neural network gives a good prediction for the load forecasting and for two days ahead.

Keywords: Short-Term Load Forecasting, Artificial Neural Networks, Back propagation learning.

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3923 Modeling Concave Globoidal Cam with Swinging Roller Follower : A Case Study

Authors: Nguyen Van Tuong, Premysl Pokorny

Abstract:

This paper describes a computer-aided design for design of the concave globoidal cam with cylindrical rollers and swinging follower. Four models with different modeling methods are made from the same input data. The input data are angular input and output displacements of the cam and the follower and some other geometrical parameters of the globoidal cam mechanism. The best cam model is the cam which has no interference with the rollers when their motions are simulated in assembly conditions. The angular output displacement of the follower for the best cam is also compared with that of in the input data to check errors. In this study, Pro/ENGINEER® Wildfire 2.0 is used for modeling the cam, simulating motions and checking interference and errors of the system.

Keywords: Globoidal cam, sweep, pitch surface, modeling.

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3922 Security Strengths and Weaknesses of Blockchain Smart Contract System: A Survey

Authors: Malaw Ndiaye, Karim Konate

Abstract:

Smart contracts are computer protocols that facilitate, verify, and execute the negotiation or execution of a contract, or that render a contractual term unnecessary. Blockchain and smart contracts can be used to facilitate almost any financial transaction. Thanks to these smart contracts, the settlement of dividends and coupons could be automated. Smart contracts have become lucrative and profitable targets for attackers because they can hold a great amount of money. Smart contracts, although widely used in blockchain technology, are far from perfect due to security concerns. Although a series of attacks are listed, there is a lack of discussions and proposals on improving security. This survey takes stock of smart contract security from a more comprehensive perspective by correlating the level of vulnerability and systematic review of security levels in smart contracts.

Keywords: Blockchain, bitcoin, smart Contract, criminal smart contract, security.

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3921 Academic Staff Perceptions of the Value of the Elements of an Online Learning Environment

Authors: Stuart Palmer, Dale Holt

Abstract:

Based on 276 responses from academic staff in an evaluation of an online learning environment (OLE), this paper identifies those elements of the OLE that were most used and valued by staff, those elements of the OLE that staff most wanted to see improved, and those factors that most contributed to staff perceptions that the use of the OLE enhanced their teaching. The most used and valued elements were core functions, including accessing unit information, accessing lecture/tutorial/lab notes, and reading online discussions. The elements identified as most needing attention related to online assessment: submitting assignments, managing assessment items, and receiving feedback on assignments. Staff felt that using the OLE enhanced their teaching when they were satisfied that their students were able to access and use their learning materials, and when they were satisfied with the professional development they received and were confident with their ability to teach with the OLE.

Keywords: Academic staff, Distance education, Evaluation, Online learning environment.

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3920 Lecture Video Indexing and Retrieval Using Topic Keywords

Authors: B. J. Sandesh, Saurabha Jirgi, S. Vidya, Prakash Eljer, Gowri Srinivasa

Abstract:

In this paper, we propose a framework to help users to search and retrieve the portions in the lecture video of their interest. This is achieved by temporally segmenting and indexing the lecture video using the topic keywords. We use transcribed text from the video and documents relevant to the video topic extracted from the web for this purpose. The keywords for indexing are found by applying the non-negative matrix factorization (NMF) topic modeling techniques on the web documents. Our proposed technique first creates indices on the transcribed documents using the topic keywords, and these are mapped to the video to find the start and end time of the portions of the video for a particular topic. This time information is stored in the index table along with the topic keyword which is used to retrieve the specific portions of the video for the query provided by the users.

Keywords: Video indexing and retrieval, lecture videos, content based video search, multimodal indexing.

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3919 Cloud Computing Initiative using Modified Ant Colony Framework

Authors: Soumya Banerjee, Indrajit Mukherjee, P.K. Mahanti

Abstract:

Scheduling of diversified service requests in distributed computing is a critical design issue. Cloud is a type of parallel and distributed system consisting of a collection of interconnected and virtual computers. It is not only the clusters and grid but also it comprises of next generation data centers. The paper proposes an initial heuristic algorithm to apply modified ant colony optimization approach for the diversified service allocation and scheduling mechanism in cloud paradigm. The proposed optimization method is aimed to minimize the scheduling throughput to service all the diversified requests according to the different resource allocator available under cloud computing environment.

Keywords: Ant Colony, Cloud Computing, Grid, Resource allocator, Service Request.

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3918 Towards Good Accountability: The Role of Accounting in Islamic Religious Organisations

Authors: Hasan Basri Afifuddin, A.K Siti-Nabiha

Abstract:

Non-profit organizations, especially religious-based institutions, have long played a very important role in society. Nevertheless, scandals such as inefficient management and the use of unlawful fundraising activities have raised questions regarding the governance and accountability of these organizations. As such, the issues have attracted considerable research interest. However, there is still limited research on accountability in religious based organizations, especially in the context of Islamic religious organizations. Hence, the purpose of this paper is to discuss the issues of accounting and accountability in religious organizations, specifically in Islamic religious establishments. The paper starts by looking at the conventional meaning and concept of accountability. This is followed by a discussion of the principles of accountability within the Islamic framework. In so doing, the history of the role of accounting within Muslim society and also the differences between the Islamic and conventional view of accountability are reviewed. Insights gained from previous research on accountability in faith based organizations are also discussed

Keywords: Accountability, accounting, Islam, religiousorganization.

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