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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
Tue Jan 01 2019
Journal Name
Journal Of Information Technology Management
The impact of social commerce determinants on social capital for energy sectors
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This study investigates the constructs and related theories that drive social capital in energy sector from the intention perspectives. This research uses theories of 'social support' and 'planned behaviour' alongside satisfaction and perceived value to propose a research model that drives social capital for energy sectors in Malaysia. The model reveals that the Theories of Planned Behaviour (TPB) and Social Support Theory (SST) alongside satisfaction and perceived value factors promote social capital development in energy sectors. Using PLS-SEM to analyse data gathered from energy sector employees in Malaysia, this research demonstrates that social capital is present when there is trust and loyalty among the users and positively effects en

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Educational And Psychological Researches
Social and Psychological Abuse towards Elderly People Living in Elderly Home: Social and Psychological Abuse towards Elderly People Living in Elderly Home
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Abstract

This study aims to identify the social and psychological abuse towards elderly people by others, to identify the difference of social and psychological abuse towards elderly by others according to the variable of gender (male and female). Additionally, to identify the difference of social and psychological abuse towards elderly by determining the one who is responsible of abusing (son, daughter, spouse, etc.). To achieve this aim, the researcher designed a scale to identify the social and psychological abuse towards elderly by others. The results showed that this sample exposed to psychological abuse by different sides due to lacking of powers. Besides, the result showed that there are no signifi

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Publication Date
Fri Jan 01 2016
Journal Name
Ieee Access
Towards an Applicability of Current Network Forensics for Cloud Networks: A SWOT Analysis
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In recent years, the migration of the computational workload to computational clouds has attracted intruders to target and exploit cloud networks internally and externally. The investigation of such hazardous network attacks in the cloud network requires comprehensive network forensics methods (NFM) to identify the source of the attack. However, cloud computing lacks NFM to identify the network attacks that affect various cloud resources by disseminating through cloud networks. In this paper, the study is motivated by the need to find the applicability of current (C-NFMs) for cloud networks of the cloud computing. The applicability is evaluated based on strengths, weaknesses, opportunities, and threats (SWOT) to outlook the cloud network. T

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Integrated Reporting in Reducing Information Asymmetry: Analytical Research of A sample of Iraqi Banks listed on the Iraq Stock Exchange
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Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

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Publication Date
Sat Dec 15 2018
Journal Name
Journal Of The College Of Education For Women
Psychological Pollution among Jordanian Unemployed Faculty of Education Graduates in Public and Private Universities
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Abstract

The aim of the study was to examine the level of psychological pollution among Jordanian unemployed faculty of education graduates in public and private universities. The sample of the study consisted of (413) Jordanian male and female unemployed faculty of education graduates in 2017. The researcher administrated the psychological pollution scale on the sample of the study, consisting in the final format of (37) items distributing on (4) domains. Validity and reliability for the scale were obtained. The results of the study indicated that level of psychological pollution among Jordanian unemployed faculty of education graduates in public and private universities was high (M=3.48, SD=0.83). The results

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Publication Date
Tue Nov 06 2018
Journal Name
Iraqi National Journal Of Nursing Specialties
Determination of Quality Assurance for Maternal and Child Health Services in Baghdad City
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Objective: To determine the quality assurance for maternal and child health care services in Baghdad City.
Methodology: A descriptive study is conducted throughout the period of November 28th 2008 to October 10th
2009. A simple random sample of (349) is selected through the use of probability sampling approach. The study
sample was divided into four groups which include (220) consumers, (35) medical staff, (72) nursing staff and (22)
organization structure (primary health care centers). Data were collected through the use of assessment tools. It was
comprised of four questionnaires and overall items included in these questionnaires are (116) items. The study
included assessment of organization structure. Data were colle

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Publication Date
Fri Jul 01 2022
Journal Name
Iop Conference Series: Earth And Environmental Science
Responding Wheat and Weeds for Seeding Rates and Herbicide as Well Its Effect on Yield and Yield Components
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Abstract<p>A field experiment was carried out during the seasons 2016 and 2017 in the farm of the Department of Field Crops Science, College of Agricultural Engineering Sciences-University of Baghdad to evaluate the effect of(Aminopyralid + Flurasulam, Coldinafop-propargyl and Flucarbazone-sodium) herbicides and seeding rate (100, 125 and 150) Kg.ha<sup>-1</sup> and the interaction between them in growth characteristics, grain and yield components in wheat (Var. IPA99). The results showed that herbicides used were significantly efficient in studied characteristics compared to weedy treatment. Herbicide Flucarbazone-sodium gave higher weed control after 60 and 90 days of spraying the he</p> ... Show More
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Publication Date
Thu Sep 01 2022
Journal Name
Jordan Journal Of Mechanical And Industrial Engineering
Empact of Discrete Multi-arc Rib Roughness on the Effective Efficiency of a Solar Air Heater
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Artificial roughness on the absorber plate of a Solar Air Heater (SAH) is a popular technique for increasing its effective efficiency. The study investigated the effect of geometrical parameters of discrete multi-arc ribs (DMAR) installed below the SAH absorber plate on the effective efficiency. The effects of major roughness factors, such as number of gaps (Ng = 1-4), rib pitch (p/e = 4-16), rib height (e/D = 0.018-0.045), gab width (wg/e = 0.5-2), angle of attack ( = 30-75), and Reynolds number (Re= 2000-20000) on the performance of a SAH are studied. The performance of the SAH is evaluated using a top-down iterative technique. The results show that as Re rises, SAH-effective DMAR's efficiency first ascends to a specified value o

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Publication Date
Wed Aug 17 2022
Journal Name
Technologies And Materials For Renewable Energy, Environment And Sustainability: Tmrees21gr
Study the effective addition of coumarin dye on the optical properties of poly (methyl meth acrylate)
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The effect of adding different volume of coumarin dye (5, 15, 25 and 35) ml on optical properties of Poly (Methyl Meth Acrylate) was studied. Films of pure PMMA and PMMA with different volume of coumarin dye (5, 15, 25 and 35) ml were prepared using the casting technique. Transmission and absorption of the films were measured by using UV-VIS spectrometer technique type (100 Conc), in order to assess the type of transmission which was found an indirect transition. An optical energy gap of pure PMMA is (4.95e v) and after adding coumarin with volume (25, 35) ml, the energy gap for PMMA decrease by (0.05) compere to pure PMMA films and addition energy gap appear equal to (4.1 e v). It was found that the absorption coefficient, extinction coeff

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Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Knowledge Management in Saudi Universities Applied study in Shaqra University
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  This research aims  to know the reality of  implementation of  Knowledge Management in Saudi Universities Applied  in Shaqra University and to study the difficults whish encountered in applying the Knowledge Management approach.

The study investigated the university staff  in Shaqra, Thadig, and Huraymila branches,  using a questionnaire designed by the researcher to collect the data, sample of (260) members was used, applying the descriptive analytical approach to test the hypothesis by using (SPSS) program.

The study revealed that the first four zero hypothesis are rejected because there is medium approval of the university members on the fo

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