"نموذج مقترح لقياس أداء إدارة النفايات في القطاع الصحي باستخدام معلومات التكلفة البيئية" (دراسة حالة: مشفى الباسل)

Authors

  • لطيف زيود
  • رولى ديك
  • بهاء ليلا

Abstract

هدفت هذه الدراسة إلى اقتراح نموذجاً لقياس أداء إدارة النفايات باستخدام التكلفة البيئية في القطاع الصحي في سورية, وقد اتبعت الدراسة منهج دراسة الحالة على مشفى الباسل في مدينة طرطوس لسهولة الحصول على البيانات التكاليفية اللازمة لإجراء الدراسة.

تم جمع البيانات اللازمة للدراسة من خلال الملاحظة وتحليل المستندات والتقارير العائدة للمشفى إلى جانب إجراء المقابلات الشخصية مع المدراء ورؤساء الأقسام والمحاسبين في المشفى.

توصلت الدراسة إلى وضع نموذج لقياس أداء إدارة النفايات في المشفى المدروس. كما بينت نتائج تطبيق النموذج على المشفى المدروس أنّ للنموذج المقترح دوراً فعّالاً في توفير معلومات كمية دقيقة تساهم في إجراء تقييم دقيق للأداء البيئي ككل, كما يعد انخفاض تكاليف التخلص من النفايات الطبية مؤشراً حقيقياً كمياً لتقييم أداء إدارة النفايات في المنشآت الصحية. كما توصي الدراسة بالتطبيق الفعّال للنموذج المقترح على مشفى الباسل.

This study aimed to proposes a model for measuring the performance of waste management using the environmental cost in the health sector in Syria. A case study was selected at Basel Hospital in Tartous governorate for easy access to the required cost data for the study.

The data needed for the study were collected through observation and analysis of documents and reports related to the hospital, as well as conducting interviews with managers, heads of departments and accountants at the hospital.

The study led to the development of a proposed model for measuring waste management performance in the studied hospital. The results of applying the model to the hospital showed that, the proposed model has an effective role in providing accurate quantitative information that contributes to a thorough assessment of environmental performance as a whole. The low cost of disposal of medical waste is a real quantitative indicator for assessing waste management performance in health facilities hospital.

The study recommended ineffective applying to the model on Al Basel hospital.

References

AGBIOGWU, A. A; IHENDINIHU, J. U; OKAFOR, M. C.Impact of Environmental and Social Costs on Performance of Nigerian Manufacturing Companies, International Journal of Economics and Finance; Vol. 8, No. 9, 2016, Pp 173- 180.

AKBOLAT, M; DEDE, C; ISIK, O; SAGLAM, H. Medical waste management practices in Turkey: A case study in Sakarya. J Med Sci, Vol. 27, No. 4, 2011, Pp 892-895.

AVE, V. W. Measuring Environmental Performance: A Primer And Survey Of

Metrics In Use. 2000, Non Published.

BLASS, P. A; COSTA, D. G; LIMA, D. P; BORGES, A. L. Measuring Environmental Performance In Hospitals: A Framework And Process. 2016, Non Published.

BLESSING, N. I. The Role of Environmental Cost Accounting in

Environmental Sustainability in Nigeria. American Journal of Business, Economics and Management, Vol .3, No .6, 2015,Pp 395-407.

ECKELMAN, J. M; SHERMAN, J. Environmental Impacts of the U.S. Health

Care System and Effects on Public Health. 2016,Non Published.

EPA. Environmental Performance Indicators for Businesses. 2001, Non Published.

FAYEZ, A. N; ELES, P. N. Best Environmental Practices In The Healthcare Sector A Guide To Improve Your Environmental Performance. 2011, Non Published.

HABASH, A. M; ZUBI, A. A. Efficiency and Effecteviness of Medical Waste Management Performance,Health Sector and its Impact on Environment in Jordan Applied Study.World Applied Sciences Journal V.19, N.6, 2012, Pp880-893.

HANNAH, B; KALARANI, P. Waste Management in Hospitals.ISSN, Vol. 3, No.9, 2014.

JIANG, C; REN, Z; TIAN, Y; WANG, K. Application Of Best Available Technologies On Medical Wastes Disposal/Treatment In China (With Case Study). The 7th International Conference on Waste Management and Technology, 16, 2012, Pp 257- 265.

JAFUDEEN, A. Study of Widely Used Treatment Technologies for Hospital Wastewater and Their Comparative Analysis. International Journal of Advances in Engineering & Technology. (2012). pp227-240.

MACVE, R. Accounting For Environmental Cost. Working Papers in Accounting and Finance, 2000, Non Published.

MURKO, S.Z. Handling and Management of Hospital Waste. University of Nova Gorica. (2006). Non Published.

NOODEZH, R. H; MOGHIMI, S. Environmental Costs and Environmental Information Disclosure in the Accounting Systems. International Journal of Academic Research in Accounting, Finance and Management Sciences,Vol. 5, No.1,2015, Pp 13- 18.

NWANYA, C. S; AMOBI, S. C; EKECHUKWU, V. O. Energy Performance Indices For Hospital Buildings In Nigeria. International Journal of Technology, 2016, Pp 15- 25.

RAKOS, S. I; ANTOHE, A. Environmental Cost - An Environment Management Accounting Component. International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 4, No.4, 2014, Pp 166- 175.

RELLER, A. Greener Hospitals Improving Environmental Performance. 2000, Non Published.

SHAHBOD, N; MANSOURI, N; BAYAT, M; NOURI, J; GHODDOUSI, J. A Fuzzy Analytic Hierarchy Process Approach To Identify AndPrioritizeEnvironmental Performance Indicators In Hospitals. International Journal Of Occupational Hygiene, Ijoh 9, 2017, Pp66-77, Original Article.

SHAPIRO, K; STOUGHTON, M; GRAFF, R; FENG, L. Healthy Hospitals: Environmental Improvements Through Environmental Accounting. 2000, Non Published.

SILVA, D.M.T; ADAMIRES, F; DA, D. M.J. S; SERGIO, J. M. Environmental Performance Indicators in the Hotel Industry: A Methodological Analysis. 2003,Non Published.

STANCIU, C. I; JOLDOS, M. A; STANCIU, G. F. Environmental Accounting, An Environmental Protection Instrument Used By Entities. Annals of the University of Petroşani, Economics, Vol.11, No.2, 2011, Pp 265-280.

SUSTAINABILITY FORUM. Greening healthcare. 2017.

TAGHIPOUR, H; MOHAMMADYAREI, T; JAFAFABADI, A.M; HASHEMI, A. A. On-site or off-site Treatment of Medical Waste: A Challenge. Journal of Environmental Health Science & Engineering. 2014,Pp12-68.

TSAKONA, M; ANAGNOSTOPOULOU, E; GIDARAKOS, E. Hospital waste management and toxicity evaluation: A case study.www.elsevier.com/locate/wasmanWaste Management 27 , 2007,Pp 912–920.

ULLAH, H.J; KHAN, A.M.Proposed Model for Healthcare Waste Management.Pak J Med Sci, Vol.27, No. 4, 2011, Pp 901-905.

ZAIM, O. Measuring Environmental Performance Of State Manufacturing

Through Changes In Pollution Intensities: A DEA Framework. Ecological Economics 48, 2004, Pp 37–47.

ZHAO, X. Developing Environmental Performance Indicators

The Case Of Norfolk & Norwich University Hospital. 2003, Non Published.

Downloads

Published

2018-12-26

How to Cite

1.
زيود ل, ديك ر, ليلا ب. "نموذج مقترح لقياس أداء إدارة النفايات في القطاع الصحي باستخدام معلومات التكلفة البيئية" (دراسة حالة: مشفى الباسل). Tuj-econ [Internet]. 2018Dec.26 [cited 2024Nov.25];40(6). Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/5770

Most read articles by the same author(s)

1 2 3 > >>