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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
Sun Jun 05 2016
Journal Name
Baghdad Science Journal
Development of Green Method for Trace Determination of Bendiocarb in Real Samples Using Emerson
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In this study, cloud point extraction combined with molecular spectrometry as an eco-friendly method is used for extraction, enrichment and determination of bendiocarb (BC) insecticide in different complex matrices. The method involved an alkaline hydrolysis of BC followed Emerson reaction in which the resultant phenol is reacted with 4-aminoantipyrene(4-AAP) in the presence of an alkaline oxidant of potassium ferric cyanide to form red colored product which then extracted into micelles of Triton X-114 as a mediated extractant at room temperature. The extracted product in cloud point layer is separated from the aqueous layer by centrifugation for 20 min and dissolved in a minimum amount of a mixture ethanol: water (1:1) followed

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Publication Date
Mon Oct 22 2018
Journal Name
Journal Of Economics And Administrative Sciences
Quality of working life, Job enrichment and its impact on knowledge capital: exploratory study for opinion of Faculty Members at government and Private Colleges on Baghdad
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      The problem of research was the lack of research that dealt with issue of the organizational environment, job design approach that is more suitable for knowledge work, therefore, the research aims to determine the impact of quality of working life and  job enrichment on knowledge capital, starting from the hypothesis that there significant impact of quality of working life and job enrichment on knowledge capital, to achieve this goal the researcher from the theoretical literature and related studies conclude to the construction of the scheme shows the hypothetical relationship between the variables, which was adopted quality of working life and job enrichment as independent variable while knowl

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Publication Date
Thu Jan 16 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for activating the role of the regulators for the auditing profession in achieving quality audit
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The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles

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Publication Date
Wed Dec 15 2010
Journal Name
Iraqi Journal Of Laser
Photodynamic Inactivation of Candida Albicans Sensitized by Malachite Green
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The aim of this study is to investigate the ability of malachite green (MG) combined with 650nm diode laser to kill Candida albicans and to spectrally study the MG photodegradation after photodynamic therapy (PDT) spectrally. Cultures of Candida albicans were exposed to 40mW, 650 nm diode laser in the absence of MG. In PDT group, the MG was added to the Candida suspension for 5 min then exposed to diode laser for (5, 10, 15, 20) min at power density of 0.59W/cm2. The absorption spectrum of the photosensitized fungal suspension was obtained. The data were submitted to T-test (p<0.05). A 650nm diode laser in the presence of MG reduced the number of CFU/ml in 98.4%. Laser with 650nm alone and MG alone did not reduce significantly the num

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
INTEGRATION BETWEEN COBIT AND COSO FOR INTERNAL CONTROL AND ITS REFLECTION ON AUDITING RISK WITH CORPORATE GOVERNANCE AS THE MEDIATING VARIABLE
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Publication Date
Wed Apr 07 2021
Journal Name
Egyptian Journal Of Chemistry
Copolymers of Castor and Corn Oils with Lauryl Methacrylate as Green Lubricating Additives
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During the last few years, the greener additives prepared from bio-raw materials with low-cost and multifunctional applications have attracted considerable attention in the field of lubricant industry. In the present work, copolymers derived from sunflower and linseed oils with decyl methacrylate were synthesized by a thermal method using benzoyl peroxide (BPO) as a radical initiator. Direct polymerization of fatty acid double bonds in the presence of a free radical initiator results in the development of environmentally friendly copolymeric additives (Co-1 and Co-2). Fourier Transform Infrared (FTIR) and Proton Nuclear Magnetic Resonance (1H-NMR) were used to characterize the resulting copolymers. Thermal decomposition of copolymers was de

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Publication Date
Sat Jan 01 2022
Journal Name
Desalination And Water Treatment
Green synthesis of TiO2 using Ocimum basilicum leaf extract and its application in photocatalytic degradation of amoxicillin residues from aqueous solution
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Publication Date
Wed Sep 16 2020
Journal Name
F1000research
Green tea influence on iron overload in thalassemia intermedia patients: a randomized controlled trial
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Background: Although iron chelation therapies have been available for many years for thalassemia intermedia patients, iron accumulation remains the major cause of death. Therefore, the need for additional chelation options is in demand. This randomized controlled study aimed to understand the effects of green tea on iron balance in thalassemia intermedia patients.

Methods: Using a random selection method, 141 thalassemia intermedia patients were initially screened for inclusion in this trial; only 68 patients included after applying exclusion criteria. Two equal groups were generated (n=34/group): green tea (three cups/day after meals) + usual treatment (deferasirox iron chelat

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Publication Date
Sun Nov 01 2020
Journal Name
Iop Conference Series: Materials Science And Engineering
Kinetic Study of Adsorption of Malachite Green Dye on Poly Aniline-Formaldehyde/Chitosan Composite
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Abstract<p>Poly aniline-formaldehyde/chitosan composite (PAFC) was prepared by the in situ polymerization method. It was characterized by FTIR spectroscopy in addition to SEM, EDS and TGA techniques. The adsorption kinetics of malachite green dye (MG) on (PAFC) were studied for various initial concentrations (20, 30 and 40) mg/L at three temperatures (308, 313 and 318) K. The influence factors of adsorption; adsorbent dose, contact time, initial concentration and temperature were investigated. The kinetic studies confirmed that adsorption of MG obeyed the pseudo-second-order model and the adsorption can be controlled through external mass transfer followed by intraparticle diffusion mass transfer. A study of th</p> ... Show More
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Publication Date
Tue May 16 2023
Journal Name
Political Sciences Journal
Criticism of the Green Political Thought of the Modernist Intellectual Output
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In the last decades of the twentieth century, ideas emerged that were increasingly being floated, stating that the planet is suffering from a population explosion, depletion of resources, and environmental problems that require action to be addressed. Although these problems in practice need scientific solutions, the problem is that these solutions collide with ideologies. Here the green political thought emerges, based on the criticism of many ideological axioms. The owners of green thinking agree that most environmental damage is due to the humanist doctrine. It criticizes modernity accompanied by a scientific revolution, where this criticism centered around (the rationality of the scientific and technological mind), here the green pol

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