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.
A numerical study of the double-diffusive laminar natural convection in a right triangular solar collector has been investigated in present work. The base (absorber) and glass cover of the collector are isothermal and isoconcentration surfaces, while the vertical wall is considered adiabatic and impermeable. Both aiding and opposing buoyancy forces have been studied. Governing equations in vorticity-stream function form are discretized via finite-difference method and are solved numerically by iterative successive under relaxation (SUR) technique. Computer code for MATLAB software has been developed and written to solve mathematical model. Results in the form of streamlines, isotherms, isoconcentration, average Nusselt, and average Sherw
... Show MoreBackground: The world health organization estimates that worldwide 2 billion people still have iodine deficiency Objectives: Is to make comparison between the effect of identification of recurrent laryngeal nerve (RLN) and non-identification of the nerve on incidence of recurrent laryngeal nerve injury (RLNI) in different thyroidectomy procedures.
Type of the study: cross –sectional study.
Methods: 132 patients with goiters underwent thyroidectomy .Identification of RLN visually by exposure were done for agroup of them and non-identification of the nerves for the other group. The outcomes of RLNI in the two groupsanalyzed statistically for the effect of
... Show Moreتحلل الورقة الحالية تمثيل كاريل تشرشل للصورة النمطية للمرأة في Top Girls (1982). تُظهر المسرحية كيف وصلت النساء في نضالهن لمحاربة اضطهاد الرجال عبر التاريخ ، إلى مستوى من القوة والحرية يستخدمان للسيطرة على جنسهن دون شفقة. مارلين ، الشخصية المركزية في هذه المسرحية ، هي امرأة تبنت الصفات الذكورية إلى أقصى الحدود. لتسلق سلم النجاح إلى قمته ، تضحي مارلين بطفلها وعائلتها وحبها. كما تعرض المسرحية النساء الصامتات والم
... Show MoreIn this research, the effect of multi-walled carbon nanotubes (MWCNTs) on the alumina/chromia (Al2O3/Cr2O3) nanocomposites has been investigated. Al2O3/Cr2O3-MWCNTs nanocomposites with variable contents of Cr2O3 and MWCNTs were fabricated using coprecipitation process and followed by spark plasma sintering. XRD analysis revealed a good crystallinity of sintered nanocomposites samples and there was only one phase presence of Al2O3-Cr2O3 solid solution. Density, Vickers microhardness, fracture toughness and fracture strength have been measured in the sintered samples. The results show tha
... Show MoreIn this study the isomerization of desulfuerized light Iraqi petroleum naphtha (Al-Dura Refinery) with boiling point range of 37 to 124 °C , 80.5 API specific gravity and 68.2 octane number has been investigated. Two types of catalysts were prepared (Pt/HX and Pt/SrX) by impregnation of 0.8 wt% Pt on l 3X-zeolite. The catalyst activity and selectivity toward isomerization, and catalyst deactivation were investigated.
The isomerization unit consisted of a vertical tubular stainless steel reactor of 2 cm internal diameter, 3 cm external diameter and 68 cm height. The operating pressure was atmospheric for all experimental runs. The liquid flow of lightnaphtha was 0.4 Uh, and the catalyst weight was 50 gm, H/
... Show MoreThis paper presents a meta-heuristic swarm based optimization technique for solving robot path planning. The natural activities of actual ants inspire which named Ant Colony Optimization. (ACO) has been proposed in this work to find the shortest and safest path for a mobile robot in different static environments with different complexities. A nonzero size for the mobile robot has been considered in the project by taking a tolerance around the obstacle to account for the actual size of the mobile robot. A new concept was added to standard Ant Colony Optimization (ACO) for further modifications. Simulations results, which carried out using MATLAB 2015(a) environment, prove that the suggested algorithm outperforms the standard version of AC
... Show MoreViscosity (η) of solutions of 1-butanol, sec-butanol, isobutanol and tert-butanol were investigated in aqueous solution structures of ranged composition from 0.55 to 1 mol.dm-3 at 298.15 K. The data of (η/η˳) were evaluated based on reduced Jone - Dole equation; η/η˳ =BC+1. In the term of B value, the consequences based on solute-solvent interaction in aqueous solutions of alcohols were deliberated. The outcomes of this paper discloses that alcohols act as structure producers in the water. Additionally, it has shown that solute-solvent with interacting activity of identical magnitude is in water-alcohol system
Image steganography is undoubtedly significant in the field of secure multimedia communication. The undetectability and high payload capacity are two of the important characteristics of any form of steganography. In this paper, the level of image security is improved by combining the steganography and cryptography techniques in order to produce the secured image. The proposed method depends on using LSBs as an indicator for hiding encrypted bits in dual tree complex wavelet coefficient DT-CWT. The cover image is divided into non overlapping blocks of size (3*3). After that, a Key is produced by extracting the center pixel (pc) from each block to encrypt each character in the secret text. The cover image is converted using DT-CWT, then the p
... Show MoreAcute toxicity is a step to evaluate the toxicity of a substance. Rutin is one of the flavonoid compounds with a variety of pharmacological effects. The aim of the study is to calculate the lethal dose that affect fifty percent of the mice used in the experiment (LD50). Thirty Swiss albino male and 30 non-pregnant female mice have been divided equally and randomly into 5 treated groups and one control group (n=5) Rutin has been administered with concentrations 5, 2.5.1.25,0.625 and 0.312 g/kg administered as a single dose intraperitoneally (IP) while the control group received 1% DMSO (IP). Animals were observed for any morbidity and mortality for 14 days. After 14 days the animal blood collected for biochemical and hem
... Show MoreCorruption has become the subject of great interest, and the subject of research and scrutiny in recent years, because of its penetration in all fields of life, whether these fields are political, economic, social, and administrative. It is one of the biggest challenges and problems that are facing communities. Therefore, this study is focused on the evaluation of measures implementing the national strategy to combat corruption in Iraq.
This study was launched, first because of its intellectual dimensions to ensure a conceptual presentation of the strategy and operational management in general with a special focus on the processes of implementation and control str
... Show More