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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
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
العلاقة السببية بين منهج التخطيط والتنمية – بحث تحليلي للتجربة الماليزية –
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 ٳن العلاقة بين التخطيط والتنمية، تكتسب᾽ شكلها وطبيعتها من خلال دور التخطيط في ٳخضاع عملية التغيير والتحوّل للأوضاع الاقتصادية من وضع الى وضع آخر أكثر تقدما̋ عن طريق ٳعتماد منهج التخطيط لتحديد معالم خطوط السير المجدول زمنيا̋ لعملية التغيير والتحوّل وفقا̋ لرؤية الحكومة وفلسفتها باتجاه الانتقال من وضع ٳقتصادي وٳجتماعي متخلف الى وضع ٳقتصادي وٳجتماعي آخر يسمح بجعل عملية النمو مستمرة، ويمكن تبيّن تلك

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Publication Date
Sun Oct 01 2023
Journal Name
Baghdad Science Journal
Solid Waste Treatment Using Multi-Criteria Decision Support Methods Case Study Lattakia City
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Lattakia city faces many problems related to the mismanagement of solid waste, as the disposal process is limited to the random Al-Bassa landfill without treatment. Therefore, solid waste management poses a special challenge to decision-makers by choosing the appropriate tool that supports strategic decisions in choosing municipal solid waste treatment methods and evaluating their management systems. As the human is primarily responsible for the formation of waste, this study aims to measure the degree of environmental awareness in the Lattakia Governorate from the point of view of the research sample members and to discuss the effect of the studied variables (place of residence, educational level, gender, age, and professional status) o

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Publication Date
Sat Jan 01 2022
Journal Name
Materials Today: Proceedings
The effectiveness of the manufacturing industry in Iraq
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The manufacturing industry in Iraq has faced, during the time stages, several obstacles that have had devastating effects on the Iraqi economy. These obstacles are represented by political events and wars that have led to the depletion of most human and material resources and the suspension of most vital industrial facilities from working, And the occurrence of this major deviation in the process of economic development, For the same reasons, the contributions of the manufacturing sector to the gross domestic product varied fluctuatingly, indicating instability in the growth rates of this sector, On the other hand, the supremacy of the belief that the dominance of oil resources as a main source for creating economic growth and achieving a h

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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
أنموذج مقترح لتقييم أداء العاملين " دراسة تطبيقية في ديوان الرقابة المالية الاتحادي"
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المستخلص

يعد تقييم اداء العاملين احد اهم الركائز الاساسية التي يتوقف عليها نجاح أي منظمة تسعى بأن تتطور وتتميز بأنشطتها واداءها وبالأخص المنظمات التي لها خصوصية في عملها كالأجهزة الرقابية التي تعتمد في اداء انشطتها ومسؤولياتها على كفاءة مواردها البشرية, ومن هذا المنطلق يهدف هذا البحث الى تصميم انموذج ثلاثي المحاور (المؤهلات والقدرات، الاداء والانجاز، التعاون والالتزام الوظيفي) ثُماني المستويات

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Publication Date
Tue Jan 01 2019
Journal Name
Opcion
Enhancing islamic concepts through English children’s literature: Al-Ibtila, the test of patience
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Allah, in his Holy Quran introduced great prophet stories so as to learn from. The greatness of these stories lies in Allah himself being the author. He portrays his characters, lays the plot, defines the tests and Al- Ibtilla, provides ways of being patient, using Duaa to end all hard tests and generously describing the greatness of his rewards to all those who are patient. The purpose of this research is to study selected English prophet stories for children on three levels, the stories ability to convey lessons and Islamic teachings to children who do not speak Arabic, the stories portray the Islamic concept of patience, the teaching and learning styles andstrategies that Allah uses with each prophet. The concept of patience is defined a

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Scopus
Publication Date
Thu Apr 01 2021
Journal Name
Journal Of Engineering
Innovation Diffusion Elaboration into Architectural Movement
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The research investigates the term innovation and its role in elaborating architectural practice based on diffusion. The complexity of the architectural field compared with other fields shows a problem in explaining how innovations in architecture diffuse as a thought and act in a certain context of practice. Therefore, the research aims to build an intellectual model that explains the way personal thoughts resembled by unique models introduced by creative and innovator designers diffuse in a certain pattern elaborate these models into a state of prevailing thought resembled by the movement in architecture. The research will apply its model to the more comprehensive movement in architecture, which is the modern movement,

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Publication Date
Sat Nov 03 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Incidence of Seasonal Diarrhea among Children at Child's Central Hospital
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Objective: Diarrhea is a symptom of a variety of conditions may attack the child. It considered one of
mam causes of mortality rates especially in low socio- economic level countries. The child can be
easily got dehydration and pass from loss of too much body fluid and due to the Common thoueht of
increasing the incidence of diarrhea during summer season, this study is done to find out the relation
between the high incidences rate of diarrhea and weather variation
Methodology: This survey conducted in AL- Markazi Child's Teaching Hospital for the year 2005 the
data were gathered from hospital records for the period (January - December) and age groups
taxonomy used by hospital applied. Descriptive statistical analysis

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Publication Date
Mon Sep 14 2015
Journal Name
Spe North Africa Technical Conference And Exhibition
Feasibility of Gas Lift to Increase Oil Production in an Iraqi Giant Oil Field
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Abstract<p>Gas lift is one of the artificial lift techniques which it is frequently implemented to raise oil production. Conventionally, the oil wells produce depending on the energy of reservoir pressure and solution gas which declines due to continuous production. Therefore, many oil wells after a certain production time become unable to lift oil to the surface. Thus, the continuity of production requires implementation of gas lift which works to decrease the average fluid density in the tubing by injection gas through the annulus into the tubing. This paper aims to get maximum oil production of an Iraqi giant oil field at optimum injected gas rate. The field is located in south of Iraq and in</p> ... Show More
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Publication Date
Tue Mar 20 2018
Journal Name
Day 3 Thu, March 22, 2018
Economics of Supramolecular Assemblies as Displacement Fluids in EOR
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Abstract<p>It is estimated that over the next few decades, EOR will be used for the more than 50% of oil production in the US and worldwide. From these, in reservoir with viscositites ranging between 10 – 150 mPa.s, polymer flooding is suggsted as the EOR method. Therefore, there is an upper limit to the recommended range of reservoir oil viscosities for polymer flooding. To address the issue of this limitation of polymer injectivity and pumping efficiency, we propose a novel method. The method involves the use of Supramolecular Systems, which are composed of long-chain aminoacids and maleic acids post complexation. Their unique feature of resersible viscosities allows the operator to overcome</p> ... Show More
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Publication Date
Mon Jun 19 2023
Journal Name
Journal Of Engineering
Assessing Durability of Roller Compacted Concrete
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Roller Compacted Concrete (RCC) is a technology characterized mainly by the use of rollers for compaction; this technology achieves significant time and cost savings in the construction of dams and roads. The primary scope of this research is to study the durability and performance of roller compacted concrete that was constructed in the laboratory using roller compactor manufactured in local market. A total of (60) slab specimen of (38×38×10) cm was constructed using the roller device, cured for 28 days, then 180 sawed cubes and 180 beams are obtained from RCC slab. Then, the specimens are subjected to 60 cycles of freezing and thawing, sulfate attack test and wetting and drying. The degree of effect of the type of coarse aggregate (c

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