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.
<span lang="EN-GB">This paper highlights the barriers that have led to a delay in the implementation of E-Health services in Iraq. A new framework is proposed to improve the E-Health sector using a SECI model which describes how explicit and tacit knowledge is generated, transferred, and recreated in organizations through main stages (socialization, externalization, combination and internalization). Class association rules (CARs) is integrated to mine the SECI model by extracting related rules which correspond to the medical advice. The proposed framework (SECICAR) can be done through a web portal to assemble healthcare professionals, patients in one environment. SECICAR will be applied to the hypertension community to show th
... Show MoreSocial protection meets different aspects of the needs of vulnerable groups, such as the economic, health, education, and family relations and ties in the Iraqi society. This is because vulnerable groups have suffered from social and economic influences that have negative implications on the social reality as a whole. Poverty is a case in point, which paved the way to frequent setbacks that have led to social structure instability. Accordingly, the present study aims to examine the role and effect of the Net of Social Protection Program in equally distributing social protection to curb or mitigate any negative consequnces that might happen to the poor segments and vulnerable people, who are succeptible to shocks, such as: the orphans, un
... Show More In this research study, I tried to trace the epic effect to learn how it was understood and how it was used. Following the descriptive and analytical approach in the research, the first chapter dealt with a presentation of the methodological framework of the problem, the goal, the limits of the research, the importance and the need for it and the definition of terms, as well as the theoretical framework which consisted of two topics, including the impact of the epic theater on the world theater and the second the effect of the epic theater on the Arab theater, This came by tracing the epic impact on the world stage of the Greeks, the Middle Ages, the Renaissance, and the Arab theater of the twentieth century.
As for the second
The modern industrial projects and complexes that adopt ecological systems, and renewable, clean and environmentally friendly energy, not only contribute to the development of an environmentally friendly production method but can achieve long-term economic and industrial development by preserving environmental resources. The ecological industrial systems and modern industrial technologies are the ideal solutions to rationalize excessive use and preserve the elements of the environment and natural resources, the most important of which is the existence of several methods and programs for the development of industrial sites, and there is important to adopt mechanisms and programs to sol
This study was conducted to evaluate the bottled water quality for the six-producing companies in Baghdad city, where selected six brands which are the most marketed in the Iraqi market, especially in Baghdad, where taking the proper amount of bottled water in September 2015 and included the studied characteristics (EC , pH ,TDS, Turbidity, Ca+2, Mg+2, Cl-, No3-, So4-2, HCO3-, Na+ and K+) in addition to the total population of bacteria aerobic and coliform, and compare the results with the standard specifications of the Iraqi and the World Health Organization (WHO), as well as to compare the results of sampling specifications mentioned on the packaging by the producing companies. The results showed the presence of high significant differ
... Show MoreThe aim of this study is to highlight on the concept of joint arrangements and projects in accordance with IFRS 11, in addition, the study also focuses on accounting standards and IFRSs which are relevant to this standard. With a description of the legislative and accounting challenges in the Iraqi environment facing the application of IFRS 11, as well as studying the reality of accounting in such economic activity of companies operating in this sector.
In order to achieve the study objectives, the researcher conducted a comparative analysis between IFRS 11 (Joint Arrangements) and the Iraqi Unified Accounting System, In the second step, IFRS 11 is applied to the Basrah Gas Company's (research sampl
... Show MoreThe researcher tried to show the importance of obligation with the rules of professional conduct set by the Association of Accountants and Auditors of Iraqis when expressing an opinion the financial statements submitted tax administration and enhance the confidence of these lists, and adopted in the tax settling accounts process and its impact on tax revenues, and touched a researcher at the theoretical side of the search to the problem of research and of my Is there a trace of non- not to obligation by the rules of professional conduct in Iraq affect the tax revenue with the rules of professional conduct in tax revenue for companies research sample, the research aims to study the rules of professional conduct set by the Associatio
... Show MoreCharge transfer complex formation method has been applied for the spectrophotometric determination of erythromycin ethylsuccinate, in bulk sample and dosage form. The method was accurate, simple, rapid, inexpensive and sensitive depending on the formed charge- transfer complex between cited drug and, 2,3- Dichloro-5,6-dicyano-p- benzoquinone (DDQ) as a chromogenic reagent. The formed complex shows absorbance maxima at 587 nm against reagent blank. The calibration graph is linear in the ranges of (10 - 110) μg.mL-1 with detection limit of 0.351μg.mL-1. The results show the absence of interferences from the excipients on the determination of the drug. Therefore the proposed method has been successfully applied for the determination of eryth
... Show MoreThe present study utilised date palm fibre (DPF) waste residues to adsorb Congo red (CR) dye from aqueous solutions. The features of the adsorbent, such as its surface shape, pore size, and chemical properties, were assessed with X-ray diffraction (XRD), BET, Fourier-transform infrared (FTIR), X-ray fluorescence (XRF), and field emission scanning electron microscope (FESEM). The current study employed the batch system to investigate the ideal pH to adsorb the CR dye and found that acidic pH decolourised the dye best. Extending the dye-DPF waste mixing period at 25°C reportedly removed more dye. Consequently, the influence of the starting dye and DPF waste quantity on dye removal was explored in this study. At 5 g/L dye concentration, 48% d
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