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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
Fri Dec 01 2023
Journal Name
Iraqi Journal Of Physics
Gas Sensor for Hazardous Nitrogen Dioxide Based on TiO2 Nanotube Synthesis via Electrochemical Method
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Because of the quick growth of electrical instruments used in noxious gas detection, the importance of gas sensors has increased. X-ray diffraction (XRD) can be used to examine the crystal phase structure of sensing materials, which affects the properties of gas sensing. This contributes to the study of the effect of electrochemical synthesis of titanium dioxide (TiO2) materials with various crystal phase shapes, such as rutile TiO2 (R-TiO2NTs) and anatase TiO2 (A-TiO2NTs). In this work, we have studied the effect of voltage on preparing TiO2 nanotube arrays via the anodization technique for gas sensor applications. The results acquired from XRD, energy dispersion spectro

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Publication Date
Fri Dec 01 2023
Journal Name
Iraqi Journal Of Physics
Gas Sensor for Hazardous Nitrogen Dioxide Based on TiO2 Nanotube Synthesis via Electrochemical Method
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Because of the quick growth of electrical instruments used in noxious gas detection, the importance of gas sensors has increased. X-ray diffraction (XRD) can be used to examine the crystal phase structure of sensing materials, which affects the properties of gas sensing. This contributes to the study of the effect of electrochemical synthesis of titanium dioxide (TiO2) materials with various crystal phase shapes, such as rutile TiO2 (R-TiO2NTs) and anatase TiO2 (A-TiO2NTs). In this work, we have studied the effect of voltage on preparing TiO2 nanotube arrays via the anodization technique for gas sensor applications. The results acquired from XRD, energy dispersion spectroscopy (EDX), and field emission scanning electron microscopy

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Publication Date
Wed Nov 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Entrepreneurial Performance of an organization in Accordance with Green Human Resources Management C A field Research in Iraq Drilling Company
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              The research aims to determine the role of green human resource management dimensions of (employment Green, training and development, green, performance evaluation Green, compensation and green bonuses) in the performance leadership of the organization dimensions of (advance planning, efficiency, effectiveness, index pioneering, renovation and modernization), Search of paramount importance because it addresses an important and modern issue in performance leadership, namely green management of human resources, aware of the importance of the subject and expected results of the company under study, an analysis of the data obtained through field visits in

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Publication Date
Sun May 01 2011
Journal Name
2011 Ieee 3rd International Conference On Communication Software And Networks
Towards computer vision feedback for enhanced CNC machining
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Publication Date
Tue Apr 02 2019
Journal Name
Artificial Intelligence Research
A three-stage learning algorithm for deep multilayer perceptron with effective weight initialisation based on sparse auto-encoder
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A three-stage learning algorithm for deep multilayer perceptron (DMLP) with effective weight initialisation based on sparse auto-encoder is proposed in this paper, which aims to overcome difficulties in training deep neural networks with limited training data in high-dimensional feature space. At the first stage, unsupervised learning is adopted using sparse auto-encoder to obtain the initial weights of the feature extraction layers of the DMLP. At the second stage, error back-propagation is used to train the DMLP by fixing the weights obtained at the first stage for its feature extraction layers. At the third stage, all the weights of the DMLP obtained at the second stage are refined by error back-propagation. Network structures an

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Publication Date
Sun Dec 20 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Auditing agricultural role in initiative for agricultural development: Applied research in agriculture Muthanna Directorate
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The study aims to indicate the role of the agricultural initiative in building agricultural development, mediated by activation of the role of internal and external audit on agricultural initiative projects, for the purpose of meeting the challenges of abuses on agricultural land and lack of water used in agriculture and proportions of high poverty, which led to the rural people of the migration to the city and leave agriculture and livestock, and that of the main conclusions reached by the researcher. When comparing the work of the external auditing agencies (the Federal Office of Financial Supervision) on the initiative of agricultural projects with internal audit services in the Directorate of Agriculture and branches of the Agricultu

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Publication Date
Fri Dec 01 2017
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for auditing the performance of municipal institutions to verify the services provided
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The services provided by the municipal institutions of the basic things needed by the man in his daily life and the evolution of cities basically depends on these services and therefore has paid most of the world's attention to this vital facility and give him the biggest concern for the welfare of the citizens, as is the research problem that there is no program scrutiny to evaluate the performance of municipal institutions contribute to measuring the efficiency and effectiveness of the services provided and was based on research on the premise that the preparation of the existence of audit program to evaluate the performance of municipal institutions contribute to measuring the efficiency and effectiveness of services provided has reac

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
A proposed guideline for auditing revenues in the Iraqi environment according to IFRS 15
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   Deficiencies in revenue-related accounting standards, including American accounting standards as well as international accounting standards, prompted the issuance of the International Financial Reporting Standard IFRS 15 "Revenue from contracts with customers" as part of the convergence plan between the FASB and the International Accounting Standards Board (IASB) according to the requirements of The joint venture between the two councils, whereby the standard aims to define the basis for reporting useful information to the users of the financial statements about the nature, amount, timing and uncertainty about the revenues and cash flows arising from a contract with the customer, The standard is base

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Publication Date
Tue Aug 01 2023
Journal Name
Baghdad Science Journal
An Effective Hybrid Deep Neural Network for Arabic Fake News Detection
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Recently, the phenomenon of the spread of fake news or misinformation in most fields has taken on a wide resonance in societies. Combating this phenomenon and detecting misleading information manually is rather boring, takes a long time, and impractical. It is therefore necessary to rely on the fields of artificial intelligence to solve this problem. As such, this study aims to use deep learning techniques to detect Arabic fake news based on Arabic dataset called the AraNews dataset. This dataset contains news articles covering multiple fields such as politics, economy, culture, sports and others. A Hybrid Deep Neural Network has been proposed to improve accuracy. This network focuses on the properties of both the Text-Convolution Neural

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Future trends of the insurance sector in the integration of public insurance companies in Iraq And its impact on the quality of insurance service: Applied Study in the Iraqi General Insurance Company and the National Insurance Company
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     This study research to Showing The impact of the integration process on the quality of Insurance service and analyze the impact financially to determine whether there is any impact on the quality of the insurance service, in addition to identifying the obstacles that impede the merger between the insurance companies, insurance and the appropriate proposals for its' application and benefit from the benefits achieved.

The importance of The study lies in the fact that it is an important and vital spotlight that is becoming increasingly important in the world to confront the various difficulties and crises that have occurred  recently in light of the liberalization of international trade, globalization a

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