Mathematical model for identifying and quantifying the overall environmental cost

The paper deals with the environmental costs (EC) in the electrical equipment industry by using environmental accounting as a strategic instrument for controlling the economic entity (EE). The novelty of the study consists of integrating a mathematical model in environmental management accounting (EMA), starting from the identification of the types of waste generated by the production flow and the interaction between the production activity and the environment, which results in determining the EC per entity. The research also analyzes the dependence between the resulting waste and the volume of production by categories. The usefulness of determining these dependencies leads to the identification of the product categories with a significant influence on the EC. The study is useful for developing an environmentally sustainable accounting system within entities in the electrical equipment industry because based on the mathematical model, products that generate large quantities of waste can be identified, allowing the outline of managerial strategies to reviewing production technologies, in order to optimize the products and reduce the quantities of waste generated

Bidirectional approach for university management: improved relationship with students and educational costs management

The research, through a bidirectional approach, aims to develop the university management of the degree programs in order to attract and maintain the potential students, as well as to estimate and manage the costs of the educational services offered during their life cycle. The authors bring into the centre of the study the importance of the simulation process in predicting a possible future and reduce the probable risks and costs from time. The results confirm that the simulation methods used help the universities to determine the future risks and to predict when and what relationship marketing programs to use in order to attract, maintain and grow the number of valuable students and also to ensure cost-effective management of university programs

The Analysis of the Economic Effects on the Greening and Recovery of the Sludge Waste Resulting from the Biogas Production Activity

Starting from identifying an upward trend in waste disposal costs at the municipal landfill, the research aims to analyze the viability of investment to integrate a compost platform, which transforms the sludge resulting from the biogas production process into a soil improver for agricultural land. The economic entity analyzed activates agri-food and uses a biogas plant as a management tool for the waste from slaughtering chickens, to obtain biogas, heat, and electricity. The study is carried out through the multi-criteria analysis based on the following variants: The operation of the biogas plant with sludge disposal as waste (V1), the operation with recovery of waste as soil improver (V2), the closure of the biogas plant (V3). The economic effects regarding the greening and capitalization of the sludge waste are quantified from a monetary point of view and based on the analysis the optimal variant, V2, is established. It has been proven that the investment generates: Positive results increased by 70.52%, a positive and upward opportunity cost by 37.96%, and marginal profit growth of 53.17%. The study emphasizes that efficient waste management turns an environmental problem and cost into an economic and ecological advantage for the economic entities

Incidence of severe critical events in paediatric anaesthesia (APRICOT): a prospective multicentre observational study in 261 hospitals in Europe

Background Little is known about the incidence of severe critical events in children undergoing general anaesthesia in Europe. We aimed to identify the incidence, nature, and outcome of severe critical events in children undergoing anaesthesia, and the associated potential risk factors. Methods The APRICOT study was a prospective observational multicentre cohort study of children from birth to 15 years of age undergoing elective or urgent anaesthesia for diagnostic or surgical procedures. Children were eligible for inclusion during a 2-week period determined prospectively by each centre. There were 261 participating centres across 33 European countries. The primary endpoint was the occurence of perioperative severe critical events requiring immediate intervention. A severe critical event was defined as the occurrence of respiratory, cardiac, allergic, or neurological complications requiring immediate intervention and that led (or could have led) to major disability or death. This study is registered with ClinicalTrials.gov, number NCT01878760. Findings Between April 1, 2014, and Jan 31, 2015, 31â127 anaesthetic procedures in 30â874 children with a mean age of 6·35 years (SD 4·50) were included. The incidence of perioperative severe critical events was 5·2% (95% CI 5·0â5·5) with an incidence of respiratory critical events of 3·1% (2·9â3·3). Cardiovascular instability occurred in 1·9% (1·7â2·1), with an immediate poor outcome in 5·4% (3·7â7·5) of these cases. The all-cause 30-day in-hospital mortality rate was 10 in 10â000. This was independent of type of anaesthesia. Age (relative risk 0·88, 95% CI 0·86â0·90; p<0·0001), medical history, and physical condition (1·60, 1·40â1·82; p<0·0001) were the major risk factors for a serious critical event. Multivariate analysis revealed evidence for the beneficial effect of years of experience of the most senior anaesthesia team member (0·99, 0·981â0·997; p<0·0048 for respiratory critical events, and 0·98, 0·97â0·99; p=0·0039 for cardiovascular critical events), rather than the type of health institution or providers. Interpretation This study highlights a relatively high rate of severe critical events during the anaesthesia management of children for surgical or diagnostic procedures in Europe, and a large variability in the practice of paediatric anaesthesia. These findings are substantial enough to warrant attention from national, regional, and specialist societies to target education of anaesthesiologists and their teams and implement strategies for quality improvement in paediatric anaesthesia. Funding European Society of Anaesthesiology

Incidence of severe critical events in paediatric anaesthesia (APRICOT): a prospective multicentre observational study in 261 hospitals in Europe

Background Little is known about the incidence of severe critical events in children undergoing general anaesthesia in Europe. We aimed to identify the incidence, nature, and outcome of severe critical events in children undergoing anaesthesia, and the associated potential risk factors. Methods The APRICOT study was a prospective observational multicentre cohort study of children from birth to 15 years of age undergoing elective or urgent anaesthesia for diagnostic or surgical procedures. Children were eligible for inclusion during a 2-week period determined prospectively by each centre. There were 261 participating centres across 33 European countries. The primary endpoint was the occurence of perioperative severe critical events requiring immediate intervention. A severe critical event was defined as the occurrence of respiratory, cardiac, allergic, or neurological complications requiring immediate intervention and that led (or could have led) to major disability or death. This study is registered with ClinicalTrials.gov, number NCT01878760. Findings Between April 1, 2014, and Jan 31, 2015, 31 127 anaesthetic procedures in 30 874 children with a mean age of 6.35 years (SD 4.50) were included. The incidence of perioperative severe critical events was 5.2% (95% CI 5.0-5.5) with an incidence of respiratory critical events of 3.1% (2.9-3.3). Cardiovascular instability occurred in 1.9% (1.7-2.1), with an immediate poor outcome in 5.4% (3.7-7.5) of these cases. The all-cause 30-day in-hospital mortality rate was 10 in 10 000. This was independent of type of anaesthesia. Age (relative risk 0.88, 95% CI 0.86-0.90; p<0.0001), medical history, and physical condition (1.60, 1.40-1.82; p<0.0001) were the major risk factors for a serious critical event. Multivariate analysis revealed evidence for the beneficial effect of years of experience of the most senior anaesthesia team member (0.99, 0.981-0.997; p<0.0048 for respiratory critical events, and 0.98, 0.97-0.99; p=0.0039 for cardiovascular critical events), rather than the type of health institution or providers. Interpretation This study highlights a relatively high rate of severe critical events during the anaesthesia management of children for surgical or diagnostic procedures in Europe, and a large variability in the practice of paediatric anaesthesia. These findings are substantial enough to warrant attention from national, regional, and specialist societies to target education of anaesthesiologists and their teams and implement strategies for quality improvement in paediatric anaesthesia