Environmental Management Accounting in the Malaysian Manufacturing Sector

Research aim: This research investigates the relationship between EMA (monetary and physical) and environmental performance Design/ Methodology/ Approach: This is a questionnaire-based survey study whereby the questionnaires are sent to 69 large manufacturing companies in Malaysia that are certified with ISO 14001 Environmental Management System. Research finding: The study found no relationship between EMA (monetary and physical) and environmental performance.Theoretical contribution/ Originality: The study highlights that the EMA literature is not yet comprehensive and as such,may result in the lack of a relationship with EMA.Practitioner/ Policy implication: The results suggest that a formal environmental management accounting by the government may be able to assist to the lack of relationship between EMA and environmental performance. Limitation/ Implication: The study sampled only large Malaysian manufacturing companies with ISO 14001 Environmental Management System. Additionally, a larger sample size may provide better results. Type of article: Research paper Keywords:Environmental Performance, Monetary Environmental Management Accounting, Physical Environmental Management Accounting, ISO 14001 Environmental Management System JEL Classification: C3

Factors Influencing Environmental Management Accounting Practices in Malaysian Manufacturing Industry: Exploratory Findings

Environmental issues have been a critical concern as a result of rapid development and urbanization. It has attracted much attention around the world. Both the corporate world and the environment are equally crucial as corporations are the backbone of a nation’s economic state while environment needs to be protected to ensure sustainability of beings. Accounting in general and management accounting in particular is no exception. Management Accounting has responded to the development through providing information that enable organisation to keep track on their performance towards the environment. Specifically, Environmental Management Accounting (EMA) has emerged as a practice that assists organisation to identify and analyse the financial (PEMA) and non-financial environmental (MEMA) related information. By having this information, organisation is able to balance both their performance without compromising on the element of environment. However, little is known about the progress of EMA practice among organisation and their motives of adoption. Thus, the objective of this paper is to explore the factors which influence the practice of EMA within the Malaysian context of manufacturing industry. Data was collected through a semi-structured interview from two (2) companies and three (3) local environmental authorities. The findings show that the practice of EMA is driven by customer demand to ensure that some form of environmental management is operationalised. In addition, compliance to the Malaysian environmental regulation is seen as important as corporates would rather manage corporate impact to the surrounding environment than being fined. The preliminary findings also suggest that while environmental management practice has not been made mandatory by their respective headquarters, it suggests that influence from their respective headquarters do present. Through the exploratory findings, this research has provided some insights to explain the slow progress of EMA practice in Malaysia and factors that can be introduced to promote EMA practice among organisations

Cuckoo search algorithm for construction site layout planning

A novel metaheuristic optimization algorithm based on cuckoo search algorithm (CSA) is presented to solve the construction site layout planning problem (CSLP). CSLP is a complex optimization problem with various applications, such as plant layout, construction site layout, and computer chip layout. Many researchers have investigated the CSLP by applying many algorithms in an exact or heuristic approach. Although both methods yield a promising result, technically, nature-inspired algorithms demonstrate high achievement in successful percentage. In the last two decades, researchers have been developing a new nature-inspired algorithm for solving different types of optimization problems. The CSA has gained popularity in resolving large and complex issues with promising results compared with other nature-inspired algorithms. However, for solving CSLP, the algorithm based on CSA is still minor. Thus, this study proposed CSA with additional modification in the algorithm mechanism, where the algorithm shows a promising result and can solve CSLP cases.publishedVersionPeer reviewe

Integration of mental health screening and treatment into cystic fibrosis clinics: Evaluation of initial implementation in 84 programs across the United States

Background: A large‐scale epidemiological study of 6088 individuals with cystic fibrosis (CF) and 4102 caregivers in nine countries documented elevated symptoms of depression and anxiety, leading to international guidelines for annual screening and follow‐up. To facilitate national implementation, 84 CF programs funded a mental health coordinators (MHC). Implementation was evaluated after 1 year using the consolidated framework for implementation research (CFIR) to identify facilitators and barriers. Methods: A 45‐item internet survey was developed to assess relevant CFIR implementation steps. Surveys were completed in 2016. It assessed five domains tailored to study aims: (a) Intervention characteristics, (b) outer setting, (c) inner setting, (d) characteristics of individuals, and (e) process of implementation. Results: Response rate was 88%, with pediatric and adult programs equally represented. A majority of MHCs were social workers (54.1%) and psychologists (41.9%); 41% had joined the team in the past year. Facilitators across the five domains included universal uptake of screening tools, greater awareness and detection of psychological symptoms, reduced stigma, and positive feedback from patients and families. Barriers included limited staff time, space, and logistics. Discussion: This is the largest systematic effort to integrate mental health screening and treatment into the care of individuals with a serious, chronic illness and their caregivers. MHCs implementing screening, interpretation and follow‐up reported positive results, and significant barriers. This national implementation effort demonstrated that depression and anxiety can be efficiently evaluated and treated in a complex, chronic disease. Future efforts include recommending the addition of screening scores to national CF Registries and examining their effects on health outcomes

Pediatric Life Support: 2020 International Consensus on Cardiopulmonary Resuscitation and Emergency Cardiovascular Care Science With Treatment Recommendations

This 2020 International Consensus on Cardiopulmonary Resuscitation and Emergency Cardiovascular Care Science With Treatment Recommendations (CoSTR) for pediatric life support is based on the most extensive evidence evaluation ever performed by the Pediatric Life Support Task Force. Three types of evidence evaluation were used in this review: systematic reviews, scoping reviews, and evidence updates. Per agreement with the evidence evaluation recommendations of the International Liaison Committee on Resuscitation, only systematic reviews could result in a new or revised treatment recommendation. Systematic reviews performed for this 2020 CoSTR for pediatric life support included the topics of sequencing of airway-breaths-compressions versus compressions-airway-breaths in the delivery of pediatric basic life support, the initial timing and dose intervals for epinephrine administration during resuscitation, and the targets for oxygen and carbon dioxide levels in pediatric patients after return of spontaneous circulation. The most controversial topics included the initial timing and dose intervals of epinephrine administration (new treatment recommendations were made) and the administration of fluid for infants and children with septic shock (this latter topic was evaluated by evidence update). All evidence reviews identified the paucity of pediatric data and the need for more research involving resuscitation of infants and children

Pediatric Life Support: 2020 International Consensus on Cardiopulmonary Resuscitation and Emergency Cardiovascular Care Science With Treatment Recommendations

This 2020 International Consensus on Cardiopulmonary Resuscitation and Emergency Cardiovascular Care Science With Treatment Recommendations (CoSTR) for pediatric life support is based on the most extensive evidence evaluation ever performed by the Pediatric Life Support Task Force. Three types of evidence evaluation were used in this review: systematic reviews, scoping reviews, and evidence updates. Per agreement with the evidence evaluation recommendations of the International Liaison Committee on Resuscitation, only systematic reviews could result in a new or revised treatment recommendation. Systematic reviews performed for this 2020 CoSTR for pediatric life support included the topics of sequencing of airway-breaths-compressions versus compressions-airway-breaths in the delivery of pediatric basic life support, the initial timing and dose intervals for epinephrine administration during resuscitation, and the targets for oxygen and carbon dioxide levels in pediatric patients after return of spontaneous circulation. The most controversial topics included the initial timing and dose intervals of epinephrine administration (new treatment recommendations were made) and the administration of fluid for infants and children with septic shock (this latter topic was evaluated by evidence update). All evidence reviews identified the paucity of pediatric data and the need for more research involving resuscitation of infants and children

2017 International Consensus on Cardiopulmonary Resuscitation and Emergency Cardiovascular Care Science With Treatment Recommendations Summary

The International Liaison Committee on Resuscitation has initiated a near-continuous review of cardiopulmonary resuscitation science that replaces the previous 5-year cyclic batch-and-queue approach process. This is the first of an annual series of International Consensus on Cardiopulmonary Resuscitation and Emergency Cardiovascular Care Science With Treatment Recommendations summary articles that will include the cardiopulmonary resuscitation science reviewed by the International Liaison Committee on Resuscitation in the previous year. The review this year includes 5 basic life support and 1 paediatric Consensuses on Cardiopulmonary Resuscitation and Emergency Cardiovascular Care Science With Treatment Recommendations. Each of these includes a summary of the science and its quality based on Grading of Recommendations, Assessment, Development, and Evaluation criteria and treatment recommendations. Insights into the deliberations of the International Liaison Committee on Resuscitation task force members are provided in Values and Preferences sections. Finally, the task force members have pri-oritised and listed the top 3 knowledge gaps for each population, intervention, comparator, and outcome question. (C) 2017 European Resuscitation Council and American Heart Association, Inc. Published by Elsevier B.V. All rights reserved.Peer reviewe

Diagnosis of out-of-hospital cardiac arrest by Emergency Medical Dispatch : a diagnostic systematic review

Introduction Cardiac arrest is a time-sensitive condition requiring urgent intervention. Prompt and accurate recognition of cardiac arrest by emergency medical dispatchers at the time of the emergency call is a critical early step in cardiac arrest management allowing for initiation of dispatcher-assisted bystander CPR and appropriate and timely emergency response. The overall accuracy of dispatchers in recognizing cardiac arrest is not known. It is also not known if there are specific call characteristics that impact the ability to recognize cardiac arrest. Methods We performed a systematic review to examine dispatcher recognition of cardiac arrest as well as to identify call characteristics that may affect their ability to recognize cardiac arrest at the time of emergency call. We searched electronic databases for terms related to “emergency medical dispatcher”, “cardiac arrest’, and “diagnosis,” among others, with a focus on studies that allowed for calculating diagnostic test characteristics (e.g. sensitivity and specificity). The review was consistent with Grading of Recommendations, Assessment, Development and Evaluation (GRADE) method for evidence evaluation. Results We screened 2520 article titles, resulting in 47 studies included in this review. There was significant heterogeneity between studies with a high risk of bias in 18 of the 47 which precluded performing meta-analyses. The reported sensitivities for cardiac arrest recognition ranged from 0.46 to 0.98 whereas specificities ranged from 0.32 to 1.00. There were no obvious differences in diagnostic accuracy between different dispatching criteria/algorithms or with the level of education of dispatchers. Conclusion The sensitivity and specificity of cardiac arrest recognition at the time of emergency call varied across dispatch centres and did not appear to differ by dispatch algorithm/criteria used or education of the dispatcher, although comparisons were hampered by heterogeneity across studies. Future efforts should focus on ways to improve sensitivity of cardiac arrest recognition to optimize patient care and ensure appropriate and timely resource utilizatio