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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
Mon Sep 25 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Study the Density of the Double Salt (Ammonium iron (II) sulfate) Dissolved in Water and Ethylene Glycol at Different Temperatures
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    Densities of double salt [(NH4)2Fe(SO4)2.6H2O] dissolved in distilled water and in ethylene glycol at three temperatures (298.15,303.15 and 308.15)k have been utilized to calculate the apparent molar volume , limiting apparent molar volume ,experimental slop . These results provide as information about solute-solvent, solute-solute interaction and structure-forming, structure-breaking tendency from partial molar expansibility .

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Publication Date
Thu Jun 06 2024
Journal Name
Bulletin Of The Iraqi Natural History Meseum
Morphological and molecular study of three species of Acrobeloides (Cobb, 1924) Thorn, 1937(Rhabdida, Cephalobidae) as new record in Iraq
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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effectiveness of the Cooperative Inquiry Strategy in the Achievement and Development of Mathematical Communication Skills of Elementary School Students
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Abstract

This study aims at investigating the effectiveness of the cooperative inquiry strategy in developing the achievement and development of mathematical communication skills of elementary school students. To achieve this aim, the experimental method was utilized. The study sample consisted of an experimental group (n = 34) and a control group (n = 31), which were randomly selected from primary schools. A Teacher's Guide for teaching a unit entitled "Statistics and Graphic Representations" for the sixth elementary graders in the first semester were devised. A (30) multiple-choice item achievement test distributed at the levels of (recall, comprehension, and application), as well as an (18) item mathematical c

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Publication Date
Tue Jan 29 2019
Journal Name
Journal Of The College Of Education For Women
The Rights of the Non-Muslims During the Rule of the Prophet Mohammed and Rashidians Succession Theoretically With Historical Witnesses
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(Thimma) in Arabic means compact, and immunity. (People of Thimma) are the free non-Muslim people under Muslim rule. This includes Heavenly Religions people, i. e., Christian and Jews).
They have been called (People of Thimma) because they had paid (Jizyah: tribute) so they became safe for their souls, honor, properties at the custody of Muslims.
Islamic law had posed (Jizyah: tribute) upon the Jews and Christians who were living under Muslim rule as a reaction of not embracing Islam Faith against securing their rights and freedom.
Freedoms secured by Islam for the (People of Thimma) had been many, including the right of faith, not coercing them to be Muslim, the right to live, to possess properties, protect and secure them, the

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Digital transformation technology in the insurance service in the National Insurance Company and the Iraqi General Insurance Company : applied research
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The aim of this research is to identify the impact of the effectiveness of digital transformation technology in improving the efficiency of the insurance service in the public insurance companies in Iraq through digital transformation technology in the insurance process "promotion of the insurance product, submission of insurance application, underwriting, settlement of losses" and to achieve this goal a questionnaire was designed A survey distributed in the surveyed community Which represents the decision makers in the researched companies under study, and one of the most important results of the research was the existence of a relationship between digital transformation and improving the efficiency of the insurance process, whether thr

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Publication Date
Sat Mar 11 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Extraction, Identification and Determination of di-(2ethylhexyl) Phthalate (DEHP) Plasticizer in Some Stored Blood Samples Bags Using Different Spectroscopic Techniques.
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   The di-(2-ethylhexyl) phthalate (DEHP) was extracted using different solvents from plastic blood bag. The extracted product was identified using FT-IR, NMR (1H and 13C), DEPT, COSY, HMBC and HSQC_TOCSY spectrometry. The extracted plasticizer was tested in complex formation with Fe2+ and Cr3+ using UV-visible spectrophotometric method. The migration of the plasticizer from the blood bags to the blood was studied and determined during different storage times depending upon the formation of complexes with Fe2+ and Cr3+, and the change in the concentration of Fe2+ and Cr3+. 

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Publication Date
Sun Sep 22 2019
Journal Name
Baghdad Science Journal
Studying the Role of IFN-γ, Vitamin C, SOD, LH, FSH, APA and ACA in Toxoplasma gondii Infected Miscarriage Women
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This study is designed to detect the level of cytokine IFN-γ concentration, and some antioxidants, including super oxide dismutase (SOD) and Vitamin C, and to estimate the level of sex hormones (FSH and LH), and to determine auto-antibodies (antiphospholipid antibodies (APA) IgG\IgM, and anticardiolipin antibodies (ACA) IgG\IgM) and to estimate the blood parameters in 51 miscarriage women infected with T.gondii distributed depending on the type of antibodies. Additionally, 39 volunteers non-infected with T.gondii included (19 miscarriage women, 10 pregnant women and 10 non-pregnant women). ELISA and spectrophotometer method were used in this study. The results of IFN-γ showed a significant increase)p<0.05) in the l

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Publication Date
Thu Nov 21 2019
Journal Name
Al-kindy College Medical Journal
Prevalence And Antimicrobial Susceptibility Patterns Of Bacteria Isolated From Urinary Tract Infections (UTIs) In Children At Children Hospital In Baghdad
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Background: First six to twelve months after initial urinary tract infection, most infections are caused by Escherichiacoli, although in the first year of life Klebsiella pneumoniae, Pseudomonas, Enterobacter spp andEnterococcus spp, are more frequent than later in life, and there is a higher risk of urosepsis compared with adulthood

Objectives: To determine the prevalence of bacterial isolates from Urinary Tract Infections of children at a children hospital in Baghdad and their antimicrobial susceptibility patterns.

Type of the study: Cross-sectional study.

Methods: During six months of study (1 June to 31 Dece

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Crossref (3)
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Publication Date
Thu Dec 30 2021
Journal Name
College Of Islamic Sciences
Al-Hajjaj in pre-Islamic poetry hangs Imru 'al-Qays and the Twrfa of Ibn al-Abd as a model
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The topic of (pilgrims) of the old and modern subjects at the same time, as it extends his foot and is associated with the beginning of speech and argument, a modern because it is based on studies and research (and the theory of pilgrims) from (Austin and Cyril) through (Charles Breman) to (Aristotle) ), It is worth mentioning here to mention the role of (Hazem al - Qartagni) in mentioning the value of the pilgrimage of hair and saying the use of persuasion in the hair, is palatable and acceptable. Hence our research applied these views, and we chose the pendants as a model for that matter.

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Publication Date
Mon Feb 13 2023
Journal Name
Journal Of Educational And Psychological Researches
The Future of Educational Management Reform in Ibn Ashour Vision of Purposes and the Objectives Of The Kingdom's Vision 2030
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The study aims at explaining the extent to which the principles of educational management reform contribute to Ibn Ashour in achieving educational management reform and the extent to which the pillars of the Kingdom's Vision 2030 in the field of Education in achieving the educational management reform. The study also aims to provide a future vision of what the educational administrative reform and its results should be in the Kingdom during the next ten years. To achieve the goals of the study, the researcher followed two approaches: on the theoretical side, he relied on applying the content analysis method. As for the applied side, the researcher adopted the Delphi method by two questionnaires to ask (36) participants from the experts a

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