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.
Abstract The research aims to identify the psychological and health risks that a child might be exposed to by playing with hazardous toys such as pellet guns. To this end, the researcher has visited Ian Al-Haytham Eye Hospital in Baghdad, the emergency department to figure out the rate of injuries in Children for the consecutive years (2017-2018) and the first Month of (2019). The psychological risks as a result of disability are represented by the inability to accommodate the surrounding environment well. Additionally, the child experiences a kind of tension, conflict, and going in psychological crises through introversion, isolation, withdrawal tendencies,
... Show MoreThe objectives of this research are to determine and find out the reality of crops structure of greenhouses in association of Al-Watan in order to stand on the optimal use of economic resources available for the purpose of reaching a crop structure optimization of the farm that achieves maximize profit and gross and net farm incomes , using the method of linear programming to choose the farm optimal plan with the highest net income , as well as identifying production plans farm efficient with (income - deviation) optimal (E-A) of the Association and derived, which takes into account the margin risk wich derived from each plan using the model( MOTAD), as a model of models of linear programming alternative programming m
... Show MoreIn this study three reactive dyes (blue B, red R and yellow Y) in single , binary and ternary solution were adsorbed by activated carbon AC in equilibrium and kinetic experiments. Surface area, Bulk and real density, and porosity were carried out for the activated carbon.
Batch Experiments of pH (2.5-8.5) and initial concentration (5-100) mg/l were carried out for single solution for each dye. Experiments of adsorbent dosage effect (0.1-1)g per 100 ml were studied as a variable to evaluate uptake% and adsorption capacity for single dyes(5, 10) ppm, binary and ternary (10) ppm of mixture solutions solution of dyes. Langmuir, and Freundlich, models were used as Equilibrium isotherm models for single solution. Extended Langmuir and Freun
This study is concentrated to investigate the effects of aeration and stirring speed on the volumetric mass transfer coefficient (KLa). A dynamic technique was used in estimating KLa values in order to achieve the aim of this study.
This study was done in 10L bioreactor by using two medias:-
- Dionized water
- Xanthan solution (1 g /L)
Moreover, the research covered a comparison between the obtained values of KLa.
The Xanthan solution was used because of its higher viscosity in comparison with water. It behaves similarly to the cultivation medium when organisms are cultivated in a bioreactor. Growth of organisms in the reactor l
... Show MoreElemental capture spectroscopy (ECS) is an important tool in the petroleum industry for determining the composition and properties of rock formations in a reservoir. Knowledge of the types and abundance of different minerals in the reservoir is crucial for accurate petrophysical interpretation, reservoir engineering practices, and stratigraphic correlation. ECS measures the elemental content of the rock, which directly impacts several physical properties that are essential for reservoir characterization, such as porosity, fluid saturation, permeability, and matrix density. The ability to accurately determine these properties leads to better reservoir mapping, improved production, and more effective resource management. Accurately de
... Show MoreIn this work gold nanoparticles (AuNPs), were prepared. Chemical method (Seed-Growth) was used to prepare it, then doping AuNPs with porous silicon (PS), used silicon wafer p-type to produce (PS) the processes doping achieved by electrochemical etching, the solution etching consist of HF, ethanol and AuNPs suspension, the result UV-visible absorption for AuNPs suspension showed the single peak located at ~(530 – 521) nm that related to SPR, the single peak is confirmed that the NPs present in the suspension is spherical shape and non-aggregated. X-ray diffraction analysis indicated growth AuNPs with PS. compare the PS layer without AuNPs and with AuNPs doped for electrical properties and sensitivity properties we found AuNPs:PS is more
... Show MoreCiprofloxacin, which is a second generation of fluoroquinolone and one of the most effective and widely used drugs within fluoroquinolone. Unfamiliar adverse effects of ciprofloxacin such as bone marrow (BM) suppression, thrombocytopenia, anemia, agranulocytosis, renal failure, and others observed. Lutein, is a xanthophyll (an oxygenated carotenoid), was focused by most studies as it has a strong antioxidant activity in vitro; and also, it has been associated with reducing the risk of the age-related disorders. The current study was designed to describe the role of apoptosis through the measurement of Bcl-2 associated X protein (Bax) marker, as mechanisms of bone marrow toxicity induced by ciprofloxacin and to find whether lutei
... Show MoreThe purpose of this paper is to investigate Religious Human Rights Violations. Religious liberty is essential for everyone, everywhere. Because religion is significant to everyone, everywhere. Humans are religious by nature. Our nature drives us to seek answers to deep questions about ultimate things. We cannot live a fully human life unless we are free to seek those answers and live according to the truths we discover. In this study, the researcher used Marsh and White model for analysis A sample of an offensive image of an Islamic concept from the book "Mohammad believes it or else." this book is a comic book written by pseudonym Abdullah Aziz and published by Crescent Moon Publishing company. The book is marked with anti- Mohammad, preju
... Show MoreThis study dealt with the basics of financial inclusion in terms of concept, importance and objectives, The empowerment of women financially and bank ,and then the relationship between financial inclusion and women, and determine the requirements of inclusion Financial resources for women. The analytical descriptive method was used for data, which included reviewing and analyzing information and data in economic and financial literature. The study: reached a number of conclusions, the most important of which are Financial inclusion contributes to women's financial and banking support, as there is a positive relationship between financial institutions Banking and women's access to financial and banking services, thus playing a rol
... Show MoreCompetitive swimming is a highly researched area and technological developments have aided advances in the understanding of the biomechanical principles that underpin these elements and govern propulsion. Moreover, those working in the sports field especially in swimming are interested in studying, analyzing, evaluating and developing motor skills by diagnosing the strengths and weaknesses of the skill, and accordingly, coaches and specialists correct these errors. The researchers chose this (Butterfly swimming) and the (arm length) is an important variable because the success of the stroke is greatly dependent on the propulsion generated from the arm pull, and swimmers with a longer arm span have a mechanical advantage with the resulting f
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