Search results for: Mahbub Hasan
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 126

Search results for: Mahbub Hasan

126 Physico-Mechanical Properties of Jute-Coir Fiber Reinforced Hybrid Polypropylene Composites

Authors: Salma Siddika, Fayeka Mansura, Mahbub Hasan

Abstract:

The term hybrid composite refers to the composite containing more than one type of fiber material as reinforcing fillers. It has become attractive structural material due to the ability of providing better combination of properties with respect to single fiber containing composite. The eco-friendly nature as well as processing advantage, light weight and low cost have enhanced the attraction and interest of natural fiber reinforced composite. The objective of present research is to study the mechanical properties of jute-coir fiber reinforced hybrid polypropylene (PP) composite according to filler loading variation. In the present work composites were manufactured by using hot press machine at four levels of fiber loading (5, 10, 15 and 20 wt %). Jute and coir fibers were utilized at a ratio of (1:1) during composite manufacturing. Tensile, flexural, impact and hardness tests were conducted for mechanical characterization. Tensile test of composite showed a decreasing trend of tensile strength and increasing trend of the Young-s modulus with increasing fiber content. During flexural, impact and hardness tests, the flexural strength, flexural modulus, impact strength and hardness were found to be increased with increasing fiber loading. Based on the fiber loading used in this study, 20% fiber reinforced composite resulted the best set of mechanical properties.

Keywords: Mechanical Properties; Coir, Jute, Polypropylene, Hybrid Composite.

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125 Determining the Best Method of Stability Landslide by Using of DSS (Case Study: Landslide in Hasan Salaran, Kurdistan Province in Iran)

Authors: S. Kamyabi, M. Salari, H. Shahabi

Abstract:

One of the processes of slope that occurs every year in Iran and some parts of world and cause a lot of criminal and financial harms is called landslide. They are plenty of method to stability landslide in soil and rock slides. The use of the best method with the least cost and in the shortest time is important for researchers. In this research, determining the best method of stability is investigated by using of Decision Support systems. DSS is made for this purpose and was used (for Hasan Salaran area in Kurdistan). Field study data from topography, slope, geology, geometry of landslide and the related features was used. The related data entered decision making managements programs (DSS) (ALES).Analysis of mass stability indicated the instability potential at present. Research results show that surface and sub surface drainage the best method of stabilizing. Analysis of stability shows that acceptable increase in security coefficient is a consequence of drainage.

Keywords: Landslide, Decision Support systems, stability, Hasan Salaran landslide, Kurdistan province, Iran.

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124 Establishing a New Simple Formula for Buckling Length Factor (K) of Rigid Frames Columns

Authors: Ehab Hasan Ahmed Hasan Ali

Abstract:

The calculation of buckling length factor (K) for steel frames columns is a major and governing processes to determine the dimensions steel frame columns cross sections during design. The buckling length of steel frames columns has a direct effect on the cost (weight) of using cross section. A new formula is required to determine buckling length factor (K) by simplified way. In this research a new formula for buckling length factor (K) was established to determine by accurate method for a limited interval of columns ends rigidity (GA, GB). The new formula can be used ease to evaluate the buckling length factor without needing to complicated equations or difficult charts.

Keywords: Buckling length, New formula, Curve fitting, Simplification, Steel column design.

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123 Effect of Cladding and Secondary Members on the Elastic Stability of Main Columns

Authors: Mohamed Massoud El Sadaawy, Ehab Hasan Ahmed Hasan Ali

Abstract:

The corrugated steel cladding used to cover most of steel buildings is considered as non-structural element. This research will reflect the effect of cladding as a shear diaphragm in increasing the normal elastic capacity of columns. This study is important because of the lack of information of the behavior of cladding and secondary members in various codes. Mathematical models for six different cases are carried by software. The results extracted from the program have been plotted showing the effects of different variables on the ultimate load of column. The variables considered in our research are the spacing between columns and the thickness of the corrugated sheet representing the sheet stiffness.

Keywords: Stability of frames about minor axis, The effective length factor, Effect of secondary members on elastic buckling load column, The stiffness of sheeting.

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122 Mathematical Modelling of Different Types of Body Support Surface for Pressure Ulcer Prevention

Authors: Mahbub C. Mishu, Venketesh N. Dubey, Tamas Hickish, Jonathan Cole

Abstract:

Pressure ulcer is a common problem for today’s healthcare industry. It occurs due to external load applied to the skin. Also when the subject is immobile for a longer period of time and there is continuous load applied to a particular area of human body, blood flow gets reduced and as a result pressure ulcer develops. Body support surface has a significant role in preventing ulceration so it is important to know the characteristics of support surface under loading conditions. In this paper we have presented mathematical models of different types of viscoelastic materials and also we have shown the validation of our simulation results with experiments.

Keywords: Pressure ulcer, viscoelastic material, mathematical model, experimental validation.

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121 Low Cost Microcontroller Based ECG Machine

Authors: Muhibul H. Bhuyan, Md. T. Hasan, Hasan Iskander

Abstract:

Electrocardiographic (ECG) machine is an important equipment to diagnose heart problems. Besides, the ECG signals are used to detect many other features of human body and behavior. But it is not so cheap and simple in operation to be used in the countries like Bangladesh, where most of the people are very low income earners. Therefore, in this paper, we have tried to implement a simple and portable ECG machine. Since Arduino Uno microcontroller is very cheap, we have used it in our system to minimize the cost. Our designed system is powered by a 2-voltage level DC power supply. It provides wireless connectivity to have ECG data either in smartphone having android operating system or a PC/laptop having Windows operating system. To get the data, a graphic user interface has been designed. Android application has also been made using IDE for Android 2.3 and API 10. Since it requires no USB host API, almost 98% Android smartphones, available in the country, will be able to use it. We have calculated the heart rate from the measured ECG by our designed machine and by an ECG machine of a reputed diagnostic center in Dhaka city for the same people at the same time on same day. Then we calculated the percentage of errors between the readings of two machines and computed its average. From this computation, we have found out that the average percentage of error is within an acceptable limit.

Keywords: Low cost ECG machine, heart diseases, remote monitoring, Arduino microcontroller.

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120 Exploring the Availability and Distribution of Public Green Spaces among Riyadh Residential Neighborhoods

Authors: Abdulwahab Alalyani, Mahbub Rashid

Abstract:

Public green space promotes community health including daily activities, but these resources may not be available enough or may not equitably be distributed. This paper measures and compares the availability of public green spaces (PGS) among low, middle, and high-income neighborhoods in the Riyadh city. Additionally, it compares the total availability of PGS to WHO standard and Dubai availability of PGS per person. All PGS were mapped using geographical information systems, and total area availability of PGS compared to WHO and Dubai standards. To evaluate the significant differences in PGS availability across low, medium, and high-income Riyadh neighborhoods, we used a One-way ANOVA analysis of covariance to test the differences. As a result, by comparing PGS of Riyadh neighborhoods to WHO and Dubai-availability, it was found that Riyadh PGS were lower than the minimum standard of WHO and as well as Dubai. Riyadh has only 1.13 m2 per capita of PGS. The second finding, the availability of PGS, was significantly different among Riyadh neighborhoods based on socioeconomic status. The future development of PGS should be focused on increasing PGS availability and should be given priority to those low-income and unhealthy communities.

Keywords: Spatial equity, green space, healthy city, quality of life, income, built environment.

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119 The Performance of Alternating Top-Bottom Strategy for Successive Over Relaxation Scheme on Two Dimensional Boundary Value Problem

Authors: M. K. Hasan, Y. H. Ng, J. Sulaiman

Abstract:

This paper present the implementation of a new ordering strategy on Successive Overrelaxation scheme on two dimensional boundary value problems. The strategy involve two directions alternatingly; from top and bottom of the solution domain. The method shows to significantly reduce the iteration number to converge. Four numerical experiments were carried out to examine the performance of the new strategy.

Keywords: Two dimensional boundary value problems, Successive Overrelaxation scheme, Alternating Top-Bottom strategy, fast convergence

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118 Numerical Solution of Infinite Boundary Integral Equation by Using Galerkin Method with Laguerre Polynomials

Authors: N. M. A. Nik Long, Z. K. Eshkuvatov, M. Yaghobifar, M. Hasan

Abstract:

In this paper the exact solution of infinite boundary integral equation (IBIE) of the second kind with degenerate kernel is presented. Moreover Galerkin method with Laguerre polynomial is applied to get the approximate solution of IBIE. Numerical examples are given to show the validity of the method presented.

Keywords: Approximation, Galerkin method, Integral equations, Laguerre polynomial.

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117 Analysis of Possible Causes of Fukushima Disaster

Authors: Abid Hossain Khan, Syam Hasan, M. A. R. Sarkar

Abstract:

Fukushima disaster is one of the most publicly exposed accidents in a nuclear facility which has changed the outlook of people towards nuclear power. Some have used it as an example to establish nuclear energy as an unsafe source, while others have tried to find the real reasons behind this accident. Many papers have tried to shed light on the possible causes, some of which are purely based on assumptions while others rely on rigorous data analysis. To our best knowledge, none of the works can say with absolute certainty that there is a single prominent reason that has paved the way to this unexpected incident. This paper attempts to compile all the apparent reasons behind Fukushima disaster and tries to analyze and identify the most likely one.

Keywords: Fuel meltdown, Fukushima disaster, manmade calamity, nuclear facility, tsunami.

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116 Modelling Extreme Temperature in Malaysia Using Generalized Extreme Value Distribution

Authors: Husna Hasan, Norfatin Salam, Mohd Bakri Adam

Abstract:

Extreme temperature of several stations in Malaysia is modelled by fitting the monthly maximum to the Generalized Extreme Value (GEV) distribution. The Mann-Kendall (MK) test suggests a non-stationary model. Two models are considered for stations with trend and the Likelihood Ratio test is used to determine the best-fitting model. Results show that half of the stations favour a model which is linear for the location parameters. The return level is the level of events (maximum temperature) which is expected to be exceeded once, on average, in a given number of years, is obtained.

Keywords: Extreme temperature, extreme value, return level.

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115 The Application of Homotopy Method In Solving Electrical Circuit Design Problem

Authors: Talib Hashim Hasan

Abstract:

This paper describes simple implementation of homotopy (also called continuation) algorithm for determining the proper resistance of the resistor to dissipate energy at a specified rate of an electric circuit. Homotopy algorithm can be considered as a developing of the classical methods in numerical computing such as Newton-Raphson and fixed point methods. In homoptopy methods, an embedding parameter is used to control the convergence. The method purposed in this work utilizes a special homotopy called Newton homotopy. Numerical example solved in MATLAB is given to show the effectiveness of the purposed method

Keywords: electrical circuit homotopy, methods, MATLAB, Newton homotopy

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114 Comparative Performance Analysis of Nonlinearity Cancellation Techniques for MOS-C Realization in Integrator Circuits

Authors: Hasan Çiçekli, Ahmet Gökçen, Uğur Çam

Abstract:

In this paper, a comparative performance analysis of mostly used four nonlinearity cancellation techniques used to realize the passive resistor by MOS transistors, is presented. The comparison is done by using an integrator circuit which is employing sequentially Op-amp, OTRA and ICCII as active element. All of the circuits are implemented by MOS-C realization and simulated by PSPICE program using 0.35μm process TSMC MOSIS model parameters. With MOS-C realization, the circuits became electronically tunable and fully integrable which is very important in IC design. The output waveforms, frequency responses, THD analysis results and features of the nonlinearity cancellation techniques are also given.

Keywords: Integrator circuits, MOS-C realization, nonlinearity cancellation, tunable resistors.

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113 Gauss-Seidel Iterative Methods for Rank Deficient Least Squares Problems

Authors: Davod Khojasteh Salkuyeh, Sayyed Hasan Azizi

Abstract:

We study the semiconvergence of Gauss-Seidel iterative methods for the least squares solution of minimal norm of rank deficient linear systems of equations. Necessary and sufficient conditions for the semiconvergence of the Gauss-Seidel iterative method are given. We also show that if the linear system of equations is consistent, then the proposed methods with a zero vector as an initial guess converge in one iteration. Some numerical results are given to illustrate the theoretical results.

Keywords: rank deficient least squares problems, AOR iterativemethod, Gauss-Seidel iterative method, semiconvergence.

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112 Depth Estimation in DNN Using Stereo Thermal Image Pairs

Authors: Ahmet Faruk Akyuz, Hasan Sakir Bilge

Abstract:

Depth estimation using stereo images is a challenging problem in computer vision. Many different studies have been carried out to solve this problem. With advancing machine learning, tackling this problem is often done with neural network-based solutions. The images used in these studies are mostly in the visible spectrum. However, the need to use the Infrared (IR) spectrum for depth estimation has emerged because it gives better results than visible spectra in some conditions. At this point, we recommend using thermal-thermal (IR) image pairs for depth estimation. In this study, we used two well-known networks (PSMNet, FADNet) with minor modifications to demonstrate the viability of this idea.

Keywords: thermal stereo matching, depth estimation, deep neural networks, CNN

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111 Investigation of Enhancement of Heat Transfer in Natural Convection Utilizing of Nanofluids

Authors: S. Etaig, R. Hasan, N. Perera

Abstract:

This paper analyses the heat transfer performance and fluid flow using different nanofluids in a square enclosure. The energy equation and Navier-Stokes equation are solved numerically using finite volume scheme. The effect of volume fraction concentration on the enhancement of heat transfer has been studied icorporating the Brownian motion; the influence of effective thermal conductivity on the enhancement was also investigated for a range of volume fraction concentration. The velocity profile for different Rayleigh number. Water-Cu, water AL2O3 and water-TiO2 were tested.

Keywords: Computational fluid Dynamics, Natural convection, Nanofluid and Thermal conductivity.

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110 Clustering Approach to Unveiling Relationships between Gene Regulatory Networks

Authors: Hiba Hasan, Khalid Raza

Abstract:

Reverse engineering of genetic regulatory network involves the modeling of the given gene expression data into a form of the network. Computationally it is possible to have the relationships between genes, so called gene regulatory networks (GRNs), that can help to find the genomics and proteomics based diagnostic approach for any disease. In this paper, clustering based method has been used to reconstruct genetic regulatory network from time series gene expression data. Supercoiled data set from Escherichia coli has been taken to demonstrate the proposed method.

Keywords: Gene expression, gene regulatory networks (GRNs), clustering, data preprocessing, network visualization.

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109 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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108 Encoding and Compressing Data for Decreasing Number of Switches in Baseline Networks

Authors: Mohammad Ali Jabraeil Jamali, Ahmad Khademzadeh, Hasan Asil, Amir Asil

Abstract:

This method decrease usage power (expenditure) in networks on chips (NOC). This method data coding for data transferring in order to reduces expenditure. This method uses data compression reduces the size. Expenditure calculation in NOC occurs inside of NOC based on grown models and transitive activities in entry ports. The goal of simulating is to weigh expenditure for encoding, decoding and compressing in Baseline networks and reduction of switches in this type of networks. KeywordsNetworks on chip, Compression, Encoding, Baseline networks, Banyan networks.

Keywords: Networks on chip, Compression, Encoding, Baseline networks, Banyan networks

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107 A Linear Use Case Based Software Cost Estimation Model

Authors: Hasan.O. Farahneh, Ayman A. Issa

Abstract:

Software development is moving towards agility with use cases and scenarios being used for requirements stories. Estimates of software costs are becoming even more important than before as effects of delays is much larger in successive short releases context of agile development. Thus, this paper reports on the development of new linear use case based software cost estimation model applicable in the very early stages of software development being based on simple metric. Evaluation showed that accuracy of estimates varies between 43% and 55% of actual effort of historical test projects. These results outperformed those of wellknown models when applied in the same context. Further work is being carried out to improve the performance of the proposed model when considering the effect of non-functional requirements.

Keywords: Metrics, Software Cost Estimation, Use Cases

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106 Causality between the Construction Industry and the GDP in the United Arab Emirates

Authors: Hasan S. Mahmoud, Salwa M. Beheiry, Vian Ahmed

Abstract:

In light of the repercussions of the 2008 global economic crisis, the response of the United Arab Emirates economy and growth, and the vast construction activities that are undergoing, there is a need to investigate the relationship between construction activities and the Gross Domestic Product (GDP). This study aims to investigate the causality relationship between the construction industry in the United Arab Emirates and the GDP of the country in the last decade. For that, this study will investigate the relationship between the growth of the GDP and the growth of construction activities and their value addition to the economy. To ascertain this relationship, Granger Causality method is used to identify the causality between the time-dependent series.

Keywords: Construction value addition, Granger causality, Growth of GDP, UAE.

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105 An Experimental Study of the Effect of Coil Step on Heat Transfer Coefficient in Shell- Side of Shell-and-Coil Heat Exchanger

Authors: Mofid Gorji Bandpy, Hasan Sajjadi

Abstract:

In this study the mixed convection heat transfer in a coil-in-shell heat exchanger for various Reynolds numbers and various dimensionless coil pitch was experimentally investigated. The experiments were conducted for both laminar and turbulent flow inside coil and the effects of coil pitch on shell-side heat transfer coefficient of the heat exchanger were studied. The particular difference in this study in comparison with the other similar studies was the boundary conditions for the helical coils. The results indicate that with the increase of coil pitch, shell-side heat transfer coefficient is increased.

Keywords: Coil pitch, Shell-and-Coil heat exchanger, Mixed convection, Experimental investigation.

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104 Analysis of CNT Bundle and its Comparison with Copper for FPGAs Interconnects

Authors: Kureshi Abdul Kadir, Mohd. Hasan

Abstract:

Each new semiconductor technology node brings smaller transistors and wires. Although this makes transistors faster, wires get slower. In nano-scale regime, the standard copper (Cu) interconnect will become a major hurdle for FPGA interconnect due to their high resistivity and electromigration. This paper presents the comprehensive evaluation of mixed CNT bundle interconnects and investigates their prospects as energy efficient and high speed interconnect for future FPGA routing architecture. All HSPICE simulations are carried out at operating frequency of 1GHz and it is found that mixed CNT bundle implemented in FPGAs as interconnect can potentially provide a substantial delay and energy reduction over traditional interconnects at 32nm process technology.

Keywords: CMOS, Copper Interconnect, Mixed CNT Bundle Interconnect, FPGAs.

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103 MEGSOR Iterative Scheme for the Solution of 2D Elliptic PDE's

Authors: J. Sulaiman, M. Othman, M. K. Hasan

Abstract:

Recently, the findings on the MEG iterative scheme has demonstrated to accelerate the convergence rate in solving any system of linear equations generated by using approximation equations of boundary value problems. Based on the same scheme, the aim of this paper is to investigate the capability of a family of four-point block iterative methods with a weighted parameter, ω such as the 4 Point-EGSOR, 4 Point-EDGSOR, and 4 Point-MEGSOR in solving two-dimensional elliptic partial differential equations by using the second-order finite difference approximation. In fact, the formulation and implementation of three four-point block iterative methods are also presented. Finally, the experimental results show that the Four Point MEGSOR iterative scheme is superior as compared with the existing four point block schemes.

Keywords: MEG iteration, second-order finite difference, weighted parameter.

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102 Investment Prediction Using Simulation

Authors: Hussam Al-Shorman, Yosef Hasan Jbara

Abstract:

A business case is a proposal for an investment initiative to satisfy business and functional requirements. The business case provides the foundation for tactical decision making and technology risk management. It helps to clarify how the organization will use its resources in the best way by providing justification for investment of resources. This paper describes how simulation was used for business case benefits and return on investment for the procurement of 8 production machines. With investment costs of about 4.7 million dollars and annual operating costs of about 1.3 million, we needed to determine if the machines would provide enough cost savings and cost avoidance. We constructed a model of the existing factory environment consisting of 8 machines and subsequently, we conducted average day simulations with light and heavy volumes to facilitate planning decisions required to be documented and substantiated in the business case.

Keywords: Investment cost, business case, return on investment, simulation.

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101 PAPR Reduction in OFDM Systems Using Orthogonal Eigenvector Matrix

Authors: Md. Mahmudul Hasan

Abstract:

OFDM systems are known to have a high PAPR (Peak-to-Average Power Ratio) compared with single-carrier systems. In fact, the high PAPR is one of the most detrimental aspects in the OFDM system, as it can cause power degradation (Inband distortion) and spectral spreading (Out-of-band radiation). In this paper, from the foundation of the PAPR analysis an effective method of PAPR reduction has been proposed based on Orthogonal Eigenvector Matrix (OEM) transform. Extensive computer simulations show that a PAPR reduction of up to 4.4 dB can be obtained without introducing in-band distortion or out-of-band radiation in the system.

Keywords: Orthogonal frequency division multiplexing (OFDM), peak-to-average power ratio (PAPR), Orthogonal Eigenvector Matrix (OEM).

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100 A Scheme of Model Verification of the Concurrent Discrete Wavelet Transform (DWT) for Image Compression

Authors: Kamrul Hasan Talukder, Koichi Harada

Abstract:

The scientific community has invested a great deal of effort in the fields of discrete wavelet transform in the last few decades. Discrete wavelet transform (DWT) associated with the vector quantization has been proved to be a very useful tool for the compression of image. However, the DWT is very computationally intensive process requiring innovative and computationally efficient method to obtain the image compression. The concurrent transformation of the image can be an important solution to this problem. This paper proposes a model of concurrent DWT for image compression. Additionally, the formal verification of the model has also been performed. Here the Symbolic Model Verifier (SMV) has been used as the formal verification tool. The system has been modeled in SMV and some properties have been verified formally.

Keywords: Computation Tree Logic, Discrete WaveletTransform, Formal Verification, Image Compression, Symbolic Model Verifier.

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99 Identification of Cardiac Arrhythmias using Natural Resonance Complex Frequencies

Authors: Moustafa A. Bani-Hasan, Yasser M. Kadah, Fatma M. El-Hefnawi

Abstract:

An electrocardiogram (ECG) feature extraction system based on the calculation of the complex resonance frequency employing Prony-s method is developed. Prony-s method is applied on five different classes of ECG signals- arrhythmia as a finite sum of exponentials depending on the signal-s poles and the resonant complex frequencies. Those poles and resonance frequencies of the ECG signals- arrhythmia are evaluated for a large number of each arrhythmia. The ECG signals of lead II (ML II) were taken from MIT-BIH database for five different types. These are the ventricular couplet (VC), ventricular tachycardia (VT), ventricular bigeminy (VB), and ventricular fibrillation (VF) and the normal (NR). This novel method can be extended to any number of arrhythmias. Different classification techniques were tried using neural networks (NN), K nearest neighbor (KNN), linear discriminant analysis (LDA) and multi-class support vector machine (MC-SVM).

Keywords: Arrhythmias analysis, electrocardiogram, featureextraction, statistical classifiers.

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98 Using Divergent Nozzle with Aerodynamic Lens to Focus Nanoparticles

Authors: Hasan Jumaah Mrayeh, Fue-Sang Lien

Abstract:

ANSYS Fluent will be used to simulate Computational Fluid Dynamics (CFD) for an efficient lens and nozzle design which will be explained in this paper. We have designed and characterized an aerodynamic lens and a divergent nozzle for focusing flow that transmits sub 25 nm particles through the aerodynamic lens. The design of the lens and nozzle has been improved using CFD for particle trajectories. We obtained a case for calculating nanoparticles (25 nm) flowing through the aerodynamic lens and divergent nozzle. Nanoparticles are transported by air, which is pumped into the aerodynamic lens through the nozzle at 1 atmospheric pressure. We have also developed a computational methodology that can determine the exact focus characteristics of aerodynamic lens systems. Particle trajectories were traced using the Lagrange approach. The simulation shows the ability of the aerodynamic lens to focus on 25 nm particles after using a divergent nozzle.

Keywords: Aerodynamic lens AL, divergent nozzle DN, ANSYS Fluent, Lagrange approach.

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97 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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