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The purpose of this study is to provide insight into the roles of accounting in the management of the coronavirus (COVID-19) pandemic in five German hospitals.

The authors conducted three rounds of interviews, ethnographic observations of meetings and document analyses in five German hospitals between February and August 2020.

The authors found that actors repeatedly used a central set of indicators (the number of beds for COVID-19 patients) when adapting a healthcare infrastructure to the pandemic. Accounting figures allowed actors to problematize prior configurations, organize processes to make uncertainty plannable and virtualize changes to resume treating non-COVID-19 patients.

The authors offer suggestions about scenario planning and interorganizational learning which have implications for healthcare practitioners.

The authors contribute to the accounting in crisis literature by adding an organization-focused study. Adding nuance to key themes in the literature, they show how the organizations and the field level interact and how organizing locally preceded economizing. They also offer a nonbinary answer to the question of whether or not changes revert back to “normal” after a crisis event.

Keberkesanan penyampaian sesuatu maklumat memerlukan individu, alat mahupun saluran yang unggul dan bersesuaian. Usaha ini haruslah dirancang dan dipertimbangkan dengan teliti oleh pihak tertentu agar setiap apa yang ingin disampaikan dan dilaksanakan itu dapat diberigakan dengan mudah dan berkesan. Dari itu, penggunaan bahasa retorik dilihat sebagai batu loncatan yang memberikan keyakinan dan tahap keberkesanan yang tinggi bagi sesebuah wacana yang disampaikan tersebut. Kewibawaan retorik sebagai seni yang mempengaruhi bukan sahaja berperanan untuk memperkukuhkan kekuasaan mahupun mempengaruhi fikiran dan emosi orang lain namun sebaliknya mampu menstimulasikan keseimbangan hubungan sosial yang terbentuk melalui sistem pemerintahan sesebuah negara. Melalui penyelidikan ini, setiap ciri khas retorik dapat diketengahkan dengan menghuraikan peranan dan fungsi-fungsi yang dimainkan oleh jenis-jenis retorik dalam penulisan sesebuah wacana. Hal ini khusus bagi mengilustrasikan idea, gagasan mahupun suatu fakta terhadap sesuatu pendekatan dengan cara yang kreatif dan terbaik. Di samping itu, keutamaan bagi penerapan bahasa retorik dalam perutusan kerajaan seharusnya dapat diperkasakan sewajarnya dengan menjadikannya sebagai anjakan paradigma ke arah perpaduan dan nilai kesaksamaan dalam masyarakat. Justeru, kajian ini memanfaatkan Teori Retorik Moden oleh Enos dan Brown (1993) sebagai landasan utama dalam menganalisis sejumlah 20 perutusan rasmi berkaitan jangkitan covid-19 di Negara Brunei Darussalam. Berdasarkan pemerhatian dan penganalisisan yang dijalankan, hanya empat jenis retorik yang diaplikasikan dalam wacana tersebut. Kesimpulan statistik merangkumi 34% teknik pendedahan, 30% teknik penerangan, 33% teknik pemujukan dan hanya 3% bagi teknik penghujahan. Dapatan penyelidikan ini membuktikan bahawa penggunaan bahasa retorik dalam perutusan rasmi kerajaan adalah amat penting dalam memperkukuhkan sistem pemerintahan negara serta mampu melestarikan cara hidup yang relevan dan berkualiti.

The effectiveness of delivering information requiresindividuals, tools or channels that are superior and appropriate. This effort must be planned and considered carefully so that everything that is to be conveyed and implemented can be conveyed easily and effectively. Therefore, the use of rhetorical language is regarded as a stepping stone that provides confidence and a higher level of effectiveness. `Rhetoric as an influential art not only plays a role in strengthening power or influencing the thoughts and emotions of others but also stimulate sthe balance of social relations. Through this research, each rhetorical feature is highlighted to discuss its role and functions in the discourse. Using Enos and Brown’s Modern Rhetorical Theory (1993), a total of 20 official conferences on the latest developments of the spread of covid-19 infection were discussed. Findings have shown that there were four main types of rhetoric, i.e. Statistical conclusions which include 34% of expository techniques, 30% of descriptive, 33% of persuasion and only 3% for argumentation techniques. This also implies that rhetoric language is very important in ensuring the dissemination of knowledge among the institution and people is effective and and transparent.

Healthcare-associated infections (HAIs) are a major cause of concern because of the high levels of associated morbidity, mortality, and cost. In addition, children and intensive care unit (ICU) patients are more vulnerable to these infections due to low levels of immunity. Various medical interventions and statistical process control techniques have been suggested to counter the spread of these infections and aid early detection of an infection outbreak. Methods such as hand hygiene help in the prevention of HAIs and are well-documented in the literature. This chapter demonstrates the utilization of a systems methodology to model and validate factors that contribute to the risk of HAIs in a pediatric ICU. It proposes an approach that has three unique aspects: it studies the problem of HAIs as a whole by focusing on several HAIs instead of a single type, it projects the effects of interventions onto the general patient population using the system-level model, and it studies both medical and behavioral interventions and compares their effectiveness. This methodology uses a systems modeling framework that includes simulation, risk analysis, and statistical techniques for studying interventions to reduce the transmission likelihood of HAIs.

Better membrane oxygenators need to be developed to enable efficient gas exchange between venous blood and air.

Optimal design and analysis of such devices are achieved through mathematical modeling tools such as computational fluid dynamics (CFD). In this study, a control volume-based one-dimensional (1D) sub-channel analysis code is developed to analyze the gas exchange between the hollow fiber bundle and the venous blood. DIANA computer code, which is popular with the thermal hydraulic analysis of sub-channels in nuclear reactors, was suitably modified to solve the conservation equations for the blood oxygenators. The gas exchange between the tube-side fluid and the shell-side venous blood is modeled by solving mass, momentum and species conservation equations.

Simulations using sub-channel analysis are performed for the first time. As the DIANA-based approach is well known in rod bundle heat transfer, it is applied to membrane oxygenators. After detailed validations, the artificial membrane oxygenator is analyzed for different bundle sizes (L/W) and bundle porosity (epsilon) values, and oxygen saturation levels are predicted along the bundle. The present sub-channel analysis is found to be reasonably accurate and computationally efficient when compared to conventional CFD calculations.

This approach is promising and has far-reaching ramifications to connect and extend a well-known rod bundle heat transfer algorithm to a membrane oxygenator community. As a variety of devices need to be analyzed, simplified approaches will be attractive. Although the 1D nature of the simulations facilitates handling complexity, it cannot easily compete with expensive and detailed CFD calculations.

This work has high practical value and impacts the design community directly. Detailed numerical simulations can be validated and benchmarked for future membrane oxygenator designs.

Future membrane oxygenators can be designed and analyzed easily and efficiently.

The DIANA algorithm is popularly used in sub-channel analysis codes in rod bundle heat transfer. This efficient approach is being implemented into membrane oxygenator community for the first time.

In the COVID-19 outbreak periods, people's life has been deranged, leading to disrupt the world. Firstly, the number of deaths is growing and has the potential to surpass the highest level at any time. Secondly, the pandemic broke many countries' fortified lines of epidemic prevention and gave people a more honest view of its seriousness. Finally, the pandemic has an impact on life, and the economy led to a shortage in medical, including a lack of clinicians, facilities and medical equipment. One of those, a simple ventilator is a necessary piece of medical equipment since it might be useful for a COVID-19 patient's treatment. In some cases, the COVID-19 patients require to be treated by modern ventilators to reduce lung damage. Therefore, the addition of simple ventilators is a necessity to relieve high work pressure on medical bureaucracies. Some low-income countries aim to build a simple ventilator for primary care and palliative care using locally accessible and low-cost components. One of the simple principles for producing airflow is to squeeze an artificial manual breathing unit (AMBU) iterative with grippers, which imitates the motion of human fingers. Unfortunately, the squeezing angle of grippers is not proportional to the exhaust air volume from the AMBU bag. This paper aims to model the AMBU bag by a mathematical equation that enables to implement on a simple controller to operate a bag-valve-mask (BVM) ventilator with high accuracy performance.

This paper provides a curvature function to estimate the air volume exhausting from the AMBU bag. Since the determination of the curvature function is sophisticated, the coefficients of the curvature function are approximated by a quadratic function through the experimental identification method. To obtain the high accuracy performance, a linear regression model and a least square method are employed to investigate the characteristic of the BVM ventilator's grippers angle with respect to the airflow volume produced by the AMBU bag.

This paper investigates the correlation between the exhausting airflow of the AMBU bag and the grippers angle of the BVM ventilator.

The experimental results validated that the regression model of the characteristic of the exhausting airflow of the AMBU bag with respect to the grippers' angle has been fitted with a coefficient over 98% within the range of 350–750 ml.

This chapter gives an overall description of how Japan has coped with COVID-19 pandemics. Under COVID-19 pandemics, many smaller communities tended to suffer less, or even survive better with small and modest adaptive approaches to transform themselves, than most larger cities and metropolitan regions. The cases of Tottori Prefecture and the town of Chizu are highlighted, and illustrations are made to explain how small and modest adaptive approaches have worked relatively well here. Some reasons have been examined such as good political leadership based on the former lessons learned from the previous coronavirus threats which Tottori Prefecture scarcely avoided in 2009 when South Korea suffered from them. The Town of Chizu has demonstrated well how the previous efforts to adaptively enhance community’s coping capacity called SMART Governance have worked effectively under the new persistent disruptive stressor (PDS), i.e. COVID-10 pandemics.