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.
Heart sound is an electric signal affected by some factors during the signal's recording process, which adds unwanted information to the signal. Recently, many studies have been interested in noise removal and signal recovery problems. The first step in signal processing is noise removal; many filters are used and proposed for treating this problem. Here, the Hankel matrix is implemented from a given signal and tries to clean the signal by overcoming unwanted information from the Hankel matrix. The first step is detecting unwanted information by defining a binary operator. This operator is defined under some threshold. The unwanted information replaces by zero, and the wanted information keeping in the estimated matrix. The resulting matrix
... Show MoreIn this article we propose a general Bayesian estimation framework for the Birnbaum-Saunders Quantile Regression (BSQ) model which is used to analyze asymmetric and heterogeneous economic data. In this work, the novel aspect is the joint incorporation of several existing surrogate structures (with different degrees of approximation) and decision-theoretic loss functions (with direct impact on estimation performance trade-offs) under a common BSQ framework conducive to systematic testing of their effect on quantile estimation performance. We consider two previous prior specifications which are Jeffreys prior and weakly informative priors together with three loss functions quadratic, LINEX and the proposed quadratic-logarithmic loss function.
... Show MoreThe quality of groundwater in the Al-Hawija area was assessed using a water quality index. Data of nine physico-chemical parameters of 28 groundwater wells were used to calculate the water quality index (WQI). A heterogeneous water quality was reported, where in close proximity to the Lesser Zab River (LZR), it has low WQI values and permissible for human consumptions due to the dilution processes by fresh water; whereas, it becomes deteriorated in areas located far away the river. The values of WQI ranges from 22 to 336, indicating a good to very poor groundwater quality.
Six house-hold Abyssinian pumps distributed in different villages of Mansoura (Mans-I, Mans-II and Mans-III) and Talkha (Talk-I, Talk-II and Talk-III) cities, Egypt, have been selected for regular seasonal water quality assessment during 2017. Water samples have been collected within the mid-periods of four seasons Standard assessment tools were employed for the integrated water quality assessment including Water Quality Index (WQI) and ISO standard algal toxicity test. WQI displayed remarkable local and seasonal variations with excellent (≥ 90) and good (70 - 89) only recorded for water samples collected from Mans-I pump located in sparsely populated area and far 50 meters only from the eastern (Damietta) branch of Nile River. WQI of
... Show MoreIn recent times, many of those who practice the professions of Koranic treatment away from the legal controls, which dragged Muslims a lot of sedition and inflicted many in heresies and irregularities, and even spoiled the doctrines of many people making them relate to the causes and forget the Lord of the causes.
For this reason it was incumbent upon the scholars to show the right from falsehood in this section, and because of the importance of the subject of jetting in Ruqyah and others, and how it is related, I chose the subject (jets and its jurisprudence), for all this I called on God to help me to show the right from wrong with regard to jetting And its provisions.
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The current research tackles the self-efficacy and its relation to the cognitive assessment for the daily disturbances for the University of Baghdad students. Two criteria have been adopted to achieve the objectives of the research. The sample of this study consists of 200 male and female students who were chosen randomly. The data were analyzed statistically, revealing that the university students owned their own self-efficacy as well as a cognitive assessment for the daily disturbances and they recognized them as self-threatening. The results also indicated the existence of a prediction activity in the field of the cognitive assessment to the daily disturbances selection. In light of the acquired results, the study recommends the neces
... Show MoreThe Noble Qur’an is the book of God, the Blessed and Exalted, in which is the teachings of God Almighty’s religion, which is Islam, in order for people to unite it and establish servitude to it. The individual and the society alike saw it appropriate to make my opinion alerting the seriousness of this matter, so the research was entitled (The Impact of Sins and Disobedience on the Individual and Society in the Holy Qur’an - Objective Study), knowing that we touched upon some of the effects, which we found it appropriate to mention in this research in the service of the good. Its details came in the Holy Qur’an without referring to others, noting their arrangement in the Holy Qur’an..
The human blood physiology is an active system that is closely connected with environmental and lifestyle changes, which affect such processes as erythropoiesis, coagulation, platelet activity, nitric oxide (NO) signaling system, and oxygen transport. It is a synthesis of evidence based on recent research (2020-2026) on four modulators that relate to each other physically: exercise, high-altitude hypoxia, climate change-induced high and low temperatures, and consumption of non-nutritive sugar substitutes such as erythritol. Adaptive changes that are generally observed in response to exercise and altitude are increased erythropoiesis and improved vascular functions, whereas maladaptive changes, including oxidative stress, inflammator
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