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

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

Dew and Rain Water Collection in South Croatia

Dew harvesting needs only weak investment and exploits a free, clean and inexhaustible energy. This study aims to measure the relative contributions of dew and rain water in the Mediterranean Dalmatian coast and islands of Croatia and determine whether dew water is potable. Two sites were chosen, an open site on the coast favourable to dew formation (Zadar) and a less favourable site in a circus of mountains in Komiža (Vis Island). Between July 1st, 2003 and October 31st, 2006, dew hasbeen daily collected on a 1 m2 tilted (30°) test dew condenser together with ordinary meteorological data (air temperature and relative humidity, cloud coverage, windspeed and direction). The mean yearly cumulative dew yields were found to be 20 mm (Zadar) and 9.3 mm (Komiža ). During the dry season (May to October), monthly cumulative dew water yield can represent up to 38% of water collected by rain fall. In July 2003 and 2006, dew water represented about 120% of the monthly cumulative rain water. Dew and rain water were analyzed in Zadar. The corresponding parameters were measured: pH, electrical conductivity, major anions (HCO3 -, Cl-, SO4 2- , NO3 - , ,) and major cations (NH4 +, Na+, K+, Ca2+, Mg2+. Both dew and rain water are in conformity with the WHO directives for potability except Mg2+. Using existing roofs and refurbishing the abandoned impluviums to permit dew collection could then provide a useful supplementary amount of water, especially during the dry season.

Study of Environmental Effects on Sunflower Oil Percent based on Graphical Method

Biplot can be used to evaluate cultivars for their oil percent potential and stability and to evaluate trial sites for their discriminating ability and representativeness. Multi-environmental trial (MET) data for oil percent of 10 open pollinating sunflower cultivars were analyzed to investigate the genotype-environment interactions. The genotypes were evaluated in four locations with different climatic conditions in Iran in 2010. In each location, a Randomized Complete Block design with four replications was used. According to both mean and stability, Zaria, Master and R453, had highest performances among all cultivars. The graphical analysis identified best cultivar for each environment. Cultivars Berezans and Record performed best in Khoy and Islamabad. Zaria and R453 were the best genotypes in Sari and Karaj followed by Master and Favorit. The GGE bi-plot indicated two mega-environments, group one contained Karaj, Khoy and Islamabad and the second group contained Sari. The best discriminating location was Karaj followed with Khoy, Islamabad and Sari. The best representative genotypes were Zaria, R453, Master and Favorit. Ranking of ten cultivars based their oil percent was as Zaria > R453 ≈ Master ≈ Favorit > Record ≈ Berezans > Sor > Lakumka > Bulg3 > Bulg5.

Sustainable Development in Iranian South Coastal and Islands Using Wind Energy

The development incompatible with environment cannot be sustainable. Using renewable energy sources such as solar energy, geothermal energy and wind energy can make sustainable development in a region. Iran has a lot of renewable and nonrenewable energy resources. Since Iran has a special geographic position, it has lot of solar and wind energy resources. Both solar and wind energy are free, renewable and adaptable with environment. The study of 10 year wind data in Iranian South coastal and Islands synoptic stations shows that the production of wind power electricity and water pumping is possible in this region. In this research, we studied the local and temporal distribution of wind using three – hour statistics of windspeed in Iranian South coastal and Islands synoptic stations. This research shows that the production of wind power electricity is possible in this region all the year.

A High-Speed and Low-Energy Ternary Content Addressable Memory Design Using Feedback in Match-Line Sense Amplifier

In this paper we present an energy efficient match-line (ML) sensing scheme for high-speed ternary content-addressable memory (TCAM). The proposed scheme isolates the sensing unit of the sense amplifier from the large and variable ML capacitance. It employs feedback in the sense amplifier to successfully detect a match while keeping the ML voltage swing low. This reduced voltage swing results in large energy saving. Simulation performed using 130nm 1.2V CMOS logic shows at least 30% total energy saving in our scheme compared to popular current race (CR) scheme for similar search speed. In terms of speed, dynamic energy, peak power consumption and transistor count our scheme also shows better performance than mismatch-dependant (MD) power allocation technique which also employs feedback in the sense amplifier. Additionally, the implementation of our scheme is simpler than CR or MD scheme because of absence of analog control voltage and programmable delay circuit as have been used in those schemes.

The Malacca Empire: Sayings of Prophet Muhammad in Sulalat Al-Salatin

In the fifteenth century, the Malacca Empire emerged as the centre of Islamic civilization in the Malay Archipelago. The history had been recorded in Sulalat Al-Salatin, an important literary source about the genealogy of all Kings in Malacca. The objective of this study was to analyze the understanding of sayings from Prophet Muhammad among Malays in Malacca during the fifteenth century through all of the hadith quoted in Sulalat Al-Salatin. This study used content analysis methodology to validate the sayings where all of them were critically analyzed and compared with the classical hadith sources from prominent Muslim scholars. As a result, only two out of the four quotations were considered as authentic sayings of Prophet Muhammad. This study also showed the importance of the palace as the centre of the Islamic education system and the role played by Muslim preachers from outside of Malacca to propagate Islam in Malacca.

Studying the Causes and Affecting Factors of Motorcycle Accidents A Case Study on the Road Accidents in Zanjan Province (IRAN) - 2007

Based on statistics released by Islamic Republic of Iran Police (IRIP), from among the total 9555 motorcycle accidents that happened in 2007, 857 riders died and 11219 one got injured. If we also consider the death toll and injuries of other vehicles' accidents resulted from traffic violation by motorcycle riders, then paying attention to the motorcycle accidents seems to be very necessary. Therefore, in this study we tried to investigate the traits and issues related to production, application, and training, along with causes of motorcycle accidents from 4 perspectives of road, human, environment and vehicle and also based on statistical and geographical analysis of accident-sheets prepared by Iran Road Patrol Department (IRPD). Unfamiliarity of riders with regulations and techniques of motorcycling, disuse of safety equipments, inefficiency of roads and design of junctions for safe trafficking of motorcycles and finally the lack of sufficient control of responsible organizations are among the major causes which lead to these accidents.

Geochemistry of Tektites from Hainan Island and Northeast Thailand

Twenty seven tektites from the Wenchang area, Hainan province (south China) and five tektites from the Khon Kaen area (northeast Thailand) were analyzed for major and trace element contents and Rb-Sr isotopic compositions. All the samples studied are splash-form tektites. Tektites of this study are characterized by high SiO2 contents ranging from 71.95 to 74.07 wt% which is consistent with previously published analyses of Australasian tektites. The trace element ratios Ba/Rb (avg. 3.89), Th/Sm (avg. 2.40), Sm/Sc (avg. 0.45), Th/Sc (avg. 0.99) and the rare earth elements (REE) contents of tektites of this study are similar to the average upper continental crust. Based on the chemical composition, it is suggested that tektites in this study are derived from similar parental material and are similar to the post-Archean upper crustal rocks. The major and trace element abundances of tektites analyzed indicate that the parental material of tektites may be a terrestrial sedimentary deposit. The tektites from the Wenchang area, Hainan Island have high positive εSr(0) values-ranging from 184.5~196.5 which indicate that the parental material for these tektites have similar Sr isotopic compositions to old terrestrial sedimentary rocks and they were not dominantly derived from recent young sediments (such as soil or loess). Based on Rb-Sr isotopic data, it has been suggested by Blum (1992) [1]that the depositional age of sedimentary target materials is close to 170Ma (Jurassic). According to the model suggested by Ho and Chen (1996)[2], mixing calculations for various amounts and combinations of target rocks have been carried out. We consider that the best fit for tektites from the Wenchang area is a mixture of 47% shale, 23% sandstone, 25% greywacke and 5% quartzite, and the other tektites from Khon Kaen area is a mixture of 46% shale, 2% sandstone, 20% greywacke and 32% quartzite.

Explanatory of Relationship between Learning Motivation and Learning Performance

In this paper, the relationship between learning motivation and learning performance is explored by using exchange theory. The relationship is concluded that external performance can raise learning motivation and then increase learning performance. The internal performance should be not completely neglected and the external performance should be not attached important excessively. The parents need self-study and must be also reeducated. The existing education must be improved in raise of internal performance. The incorrect learning thinking will mislead the students, parents, and educators of next generation, when the students obtain good learning performance in the learning environment with excess stimulants. Over operation of external performance will result abnormal learning thinking and violating learning goal. Learning is not only to obtain performance. Learning quality and learning performance will be limited as without learning motivation. The best learning motivation is, the best learning performance is. The learning for reward is not good for learning performance. Strategies of promoting life-long learning are including the encouraging for learner, establishment of good interaction learning environment, and the advertisement of the merit and the importance of life-long learning, which can let the learner with the correct learning motivation.

Real-Time Specific Weed Recognition System Using Histogram Analysis

Information on weed distribution within the field is necessary to implement spatially variable herbicide application. Since hand labor is costly, an automated weed control system could be feasible. This paper deals with the development of an algorithm for real time specific weed recognition system based on Histogram Analysis of an image that is used for the weed classification. This algorithm is specifically developed to classify images into broad and narrow class for real-time selective herbicide application. The developed system has been tested on weeds in the lab, which have shown that the system to be very effectiveness in weed identification. Further the results show a very reliable performance on images of weeds taken under varying field conditions. The analysis of the results shows over 95 percent classification accuracy over 140 sample images (broad and narrow) with 70 samples from each category of weeds.

Simulation and Configuration of Hydrogen Assisted Renewable Energy Power System

A renewable energy system discussed in this paper is a stand-alone wind-hydrogen system for a remote island in Australia. The analysis of an existing wind-diesel power system was performed. Simulation technique was used to model the power system currently employed on the island, and simulated different configurations of additional hydrogen energy system. This study aims to determine the suitable hydrogen integrated configuration to setting up the prototype system for the island, which helps to reduce the diesel consumption on the island. A set of configurations for the hydrogen system and associated parameters that consists of wind turbines, electrolysers, hydrogen internal combustion engines, and storage tanks has been purposed. The simulation analyses various configurations that perfectly balances the system to meet the demand on the island.

Islamic Corporate Social Responsibility, Corporate Reputation and Performance

This study examines the effect of Islamic Corporate Social Responsibility disclosure and on corporate reputation as well as performance. These relationships are examined based on content analysis of of annual reports of 17 Islamic banks in Malaysia for 2008, 2009 and 2010. Results of this study provide evidence that CSR activities communicated in corporate annual reports are significantly positively related with corporate reputation as well as firm performance. These results indicate that CSR activities and disclosure from Islamic perspectives are equally important business strategies in creating continuous superior performance for organisations. In addition, it also highlights that organisations need to develop a stakeholder orientation particularly in an environment of increasing pressure from jurisdictions dominated by Islamic stakeholders on organisations engaging in Islamic products to increase their social responsibilities from the Islamic perspectives.

Target Detection using Adaptive Progressive Thresholding Based Shifted Phase-Encoded Fringe-Adjusted Joint Transform Correlator

A new target detection technique is presented in this paper for the identification of small boats in coastal surveillance. The proposed technique employs an adaptive progressive thresholding (APT) scheme to first process the given input scene to separate any objects present in the scene from the background. The preprocessing step results in an image having only the foreground objects, such as boats, trees and other cluttered regions, and hence reduces the search region for the correlation step significantly. The processed image is then fed to the shifted phase-encoded fringe-adjusted joint transform correlator (SPFJTC) technique which produces single and delta-like correlation peak for a potential target present in the input scene. A post-processing step involves using a peak-to-clutter ratio (PCR) to determine whether the boat in the input scene is authorized or unauthorized. Simulation results are presented to show that the proposed technique can successfully determine the presence of an authorized boat and identify any intruding boat present in the given input scene.

Development of Online Islamic Medication Expert System (OIMES)

This paper presents an overview of the design and implementation of an online rule-based Expert Systems for Islamic medication. T his Online Islamic Medication Expert System (OIMES) focuses on physical illnesses only. Knowledge base of this Expert System contains exhaustively the types of illness together with their related cures or treatments/therapies, obtained exclusively from the Quran and Hadith. Extensive research and study are conducted to ensure that the Expert System is able to provide the most suitable treatment with reference to the relevant verses cited in Quran or Hadith. These verses come together with their related 'actions' (bodily actions/gestures or some acts) to be performed by the patient to treat a particular illness/sickness. These verses and the instructions for the 'actions' are to be displayed unambiguously on the computer screen. The online platform provides the advantage for patient getting treatment practically anytime and anywhere as long as the computer and Internet facility exist. Patient does not need to make appointment to see an expert for a therapy.

Simulation of Thin Film Relaxation by Buried Misfit Networks

The present work is motivated by the idea that the layer deformation in anisotropic elasticity can be estimated from the theory of interfacial dislocations. In effect, this work which is an extension of a previous approach given by one of the authors determines the anisotropic displacement fields and the critical thickness due to a complex biperiodic network of MDs lying just below the free surface in view of the arrangement of dislocations. The elastic fields of such arrangements observed along interfaces play a crucial part in the improvement of the physical properties of epitaxial systems. New results are proposed in anisotropic elasticity for hexagonal networks of MDs which contain intrinsic and extrinsic stacking faults. We developed, using a previous approach based on the relative interfacial displacement and a Fourier series formulation of the displacement fields, the expressions of elastic fields when there is a possible dissociation of MDs. The numerical investigations in the case of the observed system Si/(111)Si with low twist angles show clearly the effect of the anisotropy and thickness when the misfit networks are dissociated.

The U.S. and Western Europe Role in Resolving the Religious Conflicts in Central Asia

The modern world is experiencing fundamental and dynamic changes. The transformation of international relations; the end of confrontation and successive overcoming of the Cold War consequences have expanded possible international cooperation. The global nuclear conflict threat has been minimized, while a tendency to establish a unipolar world structure with the U.S. economic and power domination is growing. The current world system of international relations, apparently is secular. However, the religious beliefs of one or another nations play a certain (sometimes a key) role, both in the domestic affairs of the individual countries and in the development of bilateral ties. Political situation in Central Asia has been characterized by new factors such as international terrorism; religious extremism and radicalism; narcotrafficking and illicit arms trade of a global character immediately threaten to peace and political stability in Central Asia. The role and influence of Islamic fundamentalism is increasing; political ethnocentrism and the associated aggravation of inter-ethnic relations, the ambiguity of national interests and objectives of major geo-political groups in the Central Asian region regarding the division the political influence, emerge. This article approaches the following issues: the role of Islam in Central Asia; destabilizing factors in Central Asia; Islamic movements in Central Asia, Western Europe and the United States; the United States, Western Europe and Central Asia: religion, politics, ideology, and the US-Central Asia antiterrorism and religious extremism cooperation.

Kazakhstan and Hague Conference on Private International Law: The Unification of Collision of Law in International Trade

This article discusses the prospects of participation of the Republic of Kazakhstan in Hague Conference on Private International Law on the unification of collision law in the international trade. The article analyzes some conventions on international trade. The appropriate conclusions based on the opinions of scientists and experts in this field have been made. First, all issues presented in the form of gaps or spaces in conventions should be the subject to direct negotiations in the course of the activities of Hague Conference, and have a comprehensive feature, be transparent and taken under simplified procedure. Secondly, one should not underestimate the value of conventions that do not become active due to various reasons and having a positive impact on the development and improvement of national legislation and practice in the field of private international law. Thirdly, Kazakhstan has to reconsider its attitude to Hague Conference, having become its full member and aiming at providing constructive and fruitful cooperation with both the organization itself and its member states.

Force Statistics and Wake Structure Mechanism of Flow around a Square Cylinder at Low Reynolds Numbers

Numerical investigation of flow around a square cylinder are presented using the multi-relaxation-time lattice Boltzmann methods at different Reynolds numbers. A detail analysis are given in terms of time-trace analysis of drag and lift coefficients, power spectra analysis of lift coefficient, vorticity contours visualizations, streamlines and phase diagrams. A number of physical quantities mean drag coefficient, drag coefficient, Strouhal number and root-mean-square values of drag and lift coefficients are calculated and compared with the well resolved experimental data and numerical results available in open literature. The Reynolds numbers affected the physical quantities.

A Real-Time Specific Weed Recognition System Using Statistical Methods

The identification and classification of weeds are of major technical and economical importance in the agricultural industry. To automate these activities, like in shape, color and texture, weed control system is feasible. The goal of this paper is to build a real-time, machine vision weed control system that can detect weed locations. In order to accomplish this objective, a real-time robotic system is developed to identify and locate outdoor plants using machine vision technology and pattern recognition. The algorithm is developed to classify images into broad and narrow class for real-time selective herbicide application. The developed algorithm has been tested on weeds at various locations, which have shown that the algorithm to be very effectiveness in weed identification. Further the results show a very reliable performance on weeds under varying field conditions. The analysis of the results shows over 90 percent classification accuracy over 140 sample images (broad and narrow) with 70 samples from each category of weeds.

Effect of VA-Mycorrhiza on Growth and Yield of Sunflower (Helianthus annuus L.) at Different Phosphorus Levels

The effect of seed inoculation by VA- mycorrhiza and different levels of phosphorus fertilizer on growth and yield of sunflower (Azargol cultivar) was studied in experiment farm of Islamic Azad University, Karaj Branch during 2008 growing season. The experiment treatments were arranged in factorial based on a complete randomized block design with three replications. Four phosphorus fertilizer levels of 25%, 50% 75% and 100% P recommended with two levels of Mycorrhiza: with and without Mycorrhiza (control) were assigned in a factorial combination. Results showed that head diameter, number of seeds in head, seed yield and oil yield were significantly higher in inoculated plants than in non-inoculated plants. Head diameter, number of seeds in head, 1000 seeds weight, biological yield, seed yield and oil yield increased with increasing P level above 75% P recommended in non-inoculated plants, whereas no significant difference was observed between 75% and 100% P recommended. The positive effect of mycorrhizal inoculation decreased with increasing P levels due to decreased percent root colonization at higher P levels. According to the results of this experiment, application of mycorrhiza in present of 50% P recommended had an appropriate performance and could increase seed yield and oil production to an acceptable level, so it could be considered as a suitable substitute for chemical phosphorus fertilizer in organic agricultural systems.