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.
Objectives: The study aims to assess the QOL for parents of a child with autism Methodology: A descriptive study was conducted on parents of autistic child in Baghdad city. A purposive (non-probability) sample of (156) parents, (78) mothers and (78) fathers of (78) autistic children who are clients and receive care in the private specialization centers for autism were selected to participated in the current study. The study used a self- administrative questionnaire for data collection. Results: The findings indicated that both parents (mothers and fathers) were participated in this study, and they comprised
Abstract : A descriptive study was conducted out patient in Neuralgic Hospital and Teaching Baghdad Teaching Hospital from 1st July / 2004 through October 1st / 2004 . in order to assess with QOL for CVA patients , the study aimed to identifying the QOL domain of ( physical , psychological , level of independence , social and environment ) and it relation with some demographic characteristic which is related to those patients .A purposive sample of ( 50 ) CVA patients who selected from out patient clinic of hospitals . A development questionnaire was structured and is adopted of WHO quality of life qu
Objectives: To identify quality of life (QOL) in Myocardial Infarction (MI) patients, and to find out the
relationship between QOL in MI patients and demographic characteristics.
Methodology: A descriptive colTelation study which utilized an assessment approach. The study was carried out
from March 2007 through November 2007 in order to assess the quality of life for patients with myocardial
infarction. A purposive "non-probability" sample of (75) patients with myocardial infarction who were attending
to Baquba General Hospita`l through their visits to that hospital. A questionnaire was adapted and developed
from the World Health Organization Quality of Life Scale (1998). The questionnaire was designed and
consisted
Field experiment conducted to measure vibrations on three axes longitudinal X, lateral Y and vertical Z on steering wheel, platform tractor and vertical vibration in seat tractor and seat effective amplitude transmissibility (SEAT) factor during operation tillage in silt clay loam soil with depth 18 cm in Baghdad. Split – split plot design under randomized complete block design with three replications least significant design 5 % used. Three factor were used in this experiment included two types of plows included chisel and disc plows which represented main plot, three tires inflation pressure was second factor included 1.1 ,1.8 and 2.7 bar, and three forward speeds of the tillage was third factor included 2.35 , 4.25 and 6.50 km/hr. Resu
... Show MoreBackground: The undergraduate students in pharmacy colleges represent a well-educated group of thecommunity according to the use of drugs and they are required to hold the appropriate knowledge of druguse and have positive attitudes toward health problems, this good knowledge about the diseases and theirtreatment will give good pharmacists in the future and this will reflect positively on patient knowledge, andtheir compliance with treatment, this due to direct contact of pharmacists with the patients.Aim: To know the knowledge, Awareness and Attitude of a sample of Iraqi pharmacy students towardsepilepsy.Method: Cross-sectional study used a structured questionnaire validated by previous studies to collectdata about knowledge, Aware
... Show MoreThe research seeks to identify the proposed scenarios to predict and ward off monetary credit risks that the bank is exposed to in the future, using the banking stress tests model, and showing their impact on capital adequacy and profitability ratio,To achieve this purpose, Sumer Commercial Bank was taken as a case study, and mathematical equations were used to extract the results. Low percentage of profits and returns, strictness in the process of granting credit and financing operations in order to reduce credit risks.
The paper aims to build a model that supports organizational sustainability by analyzing the correlations and revealing the impact between the two main variables (entrepreneurial leadership) with its dimensions of proactive outlook, risk, and creativity (Van Zyl & Mathur-Helm, 2007), and (organizational sustainability) with its economic, environmental, and societal dimensions (Hansmann et al., 2012). As well as identifying the level of awareness and informing managers in the General Company for the Automotive and Equipment Industry, of the theoretical implications and performance, and its vital importance to society and the surrounding ecological environment, and drawing attention to that and improving performance, and indicatin
... Show MoreThere is no doubt that the field of education and teaching (in any country and whatever its ruling system varies “d”) is considered one of the most specific and sensitive field, because it is related to the building of human. And as the human is a purpose (aim) and the means in the same time and he is the strategist capital, so he way of his rearing, education, choosing the educator, methods of working and the aims are considered serious matters.
The educational process has aim determined by the society for him self through its working establishments in this field and these are the official and public establishments. And as he feels that the establishments have failed to achieve its d
... Show Moreتسعى تركيا ضمن سياساتها المائية ومنذ زمن بعيد وبأصرار على تنفيذ المزيد من بناء السدود والمشاريع التخزينية المائية على حوضي دجلة والفرات، الامر الذي يؤدي بالضرورة الى تناقص معدل الواردات المائية لنهري دجلة والفرات الداخلة للاراضي العراقية .وبالتالي التأثير على مقومات التنمية الزراعية العربية بشكل عام والتنمية الزراعية بالعراق بشكل خاص ومن ثم تهديد الامن الغذائي الوطني.
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... Show MoreMonetary policy is an important part of the economic policy to influence the monetary aspect of stabilization, for this reason the research will seek to clarify the extent of the impact of monetary policy in achieving monetary stability in Iraq during the chosen research period, because the Iraqi economy suffers from monetary instability due to political and security turmoil, Therefore, an effective and effective monetary policy is required in terms of reducing inflationary pressures to reach the required monetary stability, in order to create the appropriate monetary environment for the work of the economic and productive sectors. Thus, the research adopted a basic hypothesis that monetary policy in Iraq has a clear impact on achieving mon
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