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Advancing SDG: Towards Effective Sustainability Reporting for Green Universities Via XBRL and Its Impact on Green Auditing Quality
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Objective: This study aims to examine how implementing Extensible Business Reporting Language (XBRL) enhances the efficiency and quality of environmental audits and sustainability reporting in eco-friendly universities. Aligned with Sustainable Development Goal 12 (Responsible Consumption and Production), the study emphasizes promoting transparency and precision in sustainability reporting to encourage responsible management of resources within academic institutions.   Theoretical Framework: The importance of our study is evident in the importance of accurate and transparent reports in the development of environmental performance with theories of sustainable reporting and environmental auditing. One of the most important digital reporting techniques that is essential to raise the level of these reports is XBRL.   Method: We collected data from a sample of 100 universities that use XBRL for sustainability reporting to build a quantitative research strategy. Highlighting environmental transparency and the importance of green auditing, the relationship between XBRL adoption and reporting quality was studied.   Results and Discussion: The results showed that XBRL greatly enhances environmental reporting's precision and openness, which helps to advance green auditing procedures. Nevertheless, difficulties such a lack of technical know-how and the high implementation costs were noted.   Research Implications: The study highlights the need for enhanced training and institutional support to maximize the benefits of XBRL in universities, with implications for improving sustainability reporting and green auditing practices.   Originality/Value: This research contributes to the field by demonstrating the effectiveness of XBRL in sustainability reporting within green universities, offering practical recommendations for overcoming implementation challenges and enhancing environmental transparency.

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Publication Date
Sat Dec 11 2021
Journal Name
Engineering, Technology & Applied Science Research
Producing Green Concrete with Plastic Waste and Nano Silica Sand
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Industrial and urban development has resulted in the spread of plastic waste and the increase in the emissions of carbon dioxide resulting from the cement manufacturing process. The current research aims to produce green (environmentally friendly) concrete by using plastic waste as coarse aggregates in different proportions (10% and 20%) and nano silica sand powder as an alternative to cement in different proportions (5% and 10% by weight). The results showed that compressive strength decreased by 12.10% and 19.23% for 10% and 20% plastic waste replacement and increased by 12.89% and 20.39% for 5% and 10% silica sand replacement respectively at 28 days. Flexural strength decreased by 12.95% and 19.64% for 10% and 20% plastic waste r

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Publication Date
Sun Aug 11 2024
Journal Name
Lecture Notes In Networks And Systems
International Financial Reporting Standards and Their Impact on the Value of the Economic Unit
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This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the value of economic units. Given the global push toward standardization of financial reporting to enhance financial statement transparency, comparability, and reliability, this research seeks to understand the implications of these standards for economic valuation within a region characterized by its unique economic and regulatory challenges. A questionnaire was distributed to 86 Iraqi academics specializing in economics, accounting, and finance to collect their views on the impact of adopting international financial reporting standards. Through careful statistical analysis, the study concluded that applying international financial reporting s

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Publication Date
Sun Oct 31 2021
Journal Name
International Journal Of Sustainable Development And Planning
The Crossing as a New Approach for the Urban Transformation of Traditional Cities Towards the Sustainability
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The topic of urban transformations has attracted the attention of researchers as it is one of the basic issues through which cities can be transformed towards sustainability. A specific level of transformation levels according to a philosophical concept known as a crossing. This article has relied on a specific methodology that aims to find a new approach for urban transformation based on the crossing concept. This concept derives from philosophical entrances based on the concepts of (being, process, becoming, and integration). Four levels have been for the crossing are (normal, ascending, leap, and descending). Each of these levels includes specific characteristics that distinguish it. The results showed that there is no descending

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of adopting international accounting and financial reporting standards to measure investments in stock on sustainable growth: applied research
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Investments in shares represent an essential component of companies’ assets and a source of profit making resources. These investments are linked to the areas of trading and speculation, which is reflected on their market value, which makes accounting for and evaluating these investments require their own accounting standards, and thus several international standards were issued regarding this as well as a statement of their impact on growth Sustainable, as the research problem is to show the impact of measuring investments in shares according to international accounting and financial reporting standards on the sustainable growth of economic units, the research sample and its reflection on audit procedures. In accordance with i

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Publication Date
Thu Oct 21 2021
Journal Name
International Journal Of Research In Social Sciences And Humanities
The Role of Green Kaizen in Productivity Enhancement
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The world is moving towards greening business in general and production systems in particular. At the same time, economic units seek to enhance their productivity and find any variables that can contribute to improving their elements. Economic units should not ignore the green dimension of cost management techniques because of its role in containing the green dimension of the production system and the product. However the few researches dealt with the subject of the green kaizen showed its role in reducing costs and improving the environment. Those researches did not address its contribution to raising the level of productivity. Productivity is an important indicator of economic units that expresses their level of success and progre

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Publication Date
Sun Mar 26 2023
Journal Name
Wasit Journal Of Pure Sciences
Removal of malachite green by poly acrylic beads
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This work investigates removing the Malachite Green (MG) dye, the poly acrylic hydrogel beads used as a surface to adsorb the dye, the isotherm of adsorption was examined and aspects that influence it, like increasing heat, adding salt, the influence of dry beads and effect of shaking. according to the results, the effect of the adsorption has been found that it is matched to the Friendlish equation much more than Langmuir and Temkin equations. A positive relationship between the adsorption process and the increase in temperature is found that adsorption increases when the temperature increase. Also, the adsorption increased when the salt was added at a temperature (of 20 C0). As that the adsorption doesn’t budge by adding either

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between medical and nursing staffing and its impact on the quality of health service / Applied Research.
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The research aims to find out the relationship between the medical and nursing staffing and its impact on the quality of provided health service in the Yarmouk Teaching Hospital, and to understand the nature of the relationship between doctors and nurses, it has been the adoption of cooperation and conflict Kmngaran independent knowledge of the relationship between doctors and nurses and the quality of health service as a variable certified by eating five dimensions (tangibility, reliability, safety, responsiveness, empathy). The research was adopted to collect data on the questionnaire prepared medical and nursing to the angel and adopted included Likert Quintet her, and distributed to doctors working in the Yarmouk hospital in

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Publication Date
Sun Mar 30 2014
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Adsorption of Methyl Green Dye onto Bamboo in Batch and Continuous System
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Adsorption techniques are widely used to remove certain classes of pollutants from waters, especially those that are not easily biodegradable. Dyes represent one of the problematic groups. The removal of methyl green from waste water using bamboo was studied in batch and continuous system. In batch system equilibrium time and adsorption isotherm was studied at different concentrations (5, 10, 15, 20, 25 and 30 ppm) and 50 mg weight of adsorbent.
Langmuir and Freundlich equations were applied for adsorption isotherm data. Langmiur equation was fitted better than Freundlich equation (R2=0.984 for Langmuir equation).The maximum percentage dye removal obtained 79.4% and adsorption capacity was 15.5 mg/g. For continuous system the breakthr

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Publication Date
Wed Dec 01 2021
Journal Name
International Journal Of Agricultural And Statistical Sciences
Antibacterial activity of thuja orientalis and green tea in pseudomonas areogenosa infection
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Seven isolates were identified as Pseduomonas aeruginosa from clinical samples. Antibiotic sensitivity test were done to determine their sensitivity to number of antibiotics, the results illustrated all that isolates were resistant to most used antibiotics. The ability of Pseduomonas isolates to produce haemolysin, protease and pyocyanin were detected in this study, all isolates had the ability to produce pyocyanin pigment, hemolysis and protease. The antimicrobial activity of the ethanolic extracts of Thuja orientalis and green tea against P.aeruginosa were investigated. The results showed that both these plant extracts have inhibitory effect against Pseduomonas isolates and it was shown that ethanolic extract of green tea was more efficie

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Publication Date
Thu Dec 01 2022
Journal Name
Journal Of Engineering
Influence of Waste Concrete and Glass Recycled on the Strength Properties of Green Reactive Powder Concrete
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These days, the world is facing a global environmental and sustainability problem due to the increasing generation of large amounts of waste through construction and demolition work, which causes a serious problem for the environment. Therefore, this research was conducted to get rid of the waste disposal problems, including old glass and concrete, which were used as recycled fine aggregates. Seven different mixtures were prepared. The first mixture was with the used sand, which is glass sand, and it was adopted as a reference mixture (ORPC), and three mixtures were prepared for each of the recycled materials (waste concrete and glass) and partially replaced by glass sand in different proportions (25, 50, and 75) %. Some

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