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The purpose of this paper is to simulate the environmental cost reports preparation used to measure environmental performance in realizing eco-efficiency.

This research uses a descriptive case study by using environmental cost detail data from 2011, 2012, 2013 and 2014. The research object is PT Industri Kereta Api (Persero) located in Madiun, East Java.

The result of the research shows that PT INKA (Persero) has not specifically made environmental cost report. It is found that the percentage of total environmental cost to operational cost tends to increase; the cost which gives the biggest distribution of total environmental cost is the prevention cost. By 2014, the effect of environmental costs on operating costs tended to decrease and during 2012–2014 PT INKA successfully maintained the blue star PROPER and the absence of environmental pollution reports.

PT INKA’s environmental performance is still well controlled and since its inception in 2014 PT INKA has succeeded in realizing the concept of eco-efficiency.

The purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the selected enterprises from small and medium-sized enterprises (SMEs) in Poland.

The primary goal of the research is a need to acquire knowledge about the use of quality cost accounts in enterprises operating in Poland. The research has been conducted in the SMEs of production and services. From October 2018 to December 2018, survey-based research was carried out in the selected SMEs of production and service in Poland. The targeted participants of the study are from the medium-sized enterprises, employing 50–250 people.

The pilot studies conducted in companies indicate that modern enterprises are focused on quality. Many enterprises declare to be continuously improving quality system and quality costing. However, generally, these are large companies that have implemented ISO standards, often part of international corporations. The survey result of the study shows that medium-sized enterprises still make little use of modern cost accounting variants. Based on the study, only 9.75% (39 enterprises) from a representative group of 400 companies from the sectors of manufacturing, services and production as well as service companies apply quality costing. Some of the other enterprises are only taking measures to implement quality cost accounting.

The research has been conducted in randomly selected SMEs in the form of a questionnaire interview. In order to further analyze the construction of quality cost management (QCM) systems and the use of information from QCM by enterprises, case study method should be used more widely.

The results of the study provide useful help for companies that are quality-oriented and want to implement quality costing. The survey has been conducted in 400 enterprises, and the survey results of considered SMEs reveal the most important aspects of the application of quality costing.

The questionnaire used, the answers provided and the resulting conclusions fill the identified research gap. In the author's opinion, findings of research are relevant and useful, not only for accounting practice but also for theory. They show that although TQM and quality costing have been very popular in the literature since the 1990s, the degree of application of quality costing in practice (except for large, often international companies) is too low. So, the suitability of QCM in managing a modern enterprise from the SMEs should be promoted.

This paper aims to provide an estimation of the costs of the coronavirus (COVID-19) pandemic with a special focus on Spain. Costs include macroeconomic costs of foregone gross domestic product (GDP) attributable to the pandemic and the direct and indirect costs of prevention, treatment and lost productivity. This study also analyzes the cost-effectiveness of the test-tracking-quarantine (TTQ) strategy in Spain.

The macroeconomic costs of foregone GDP attributable to the pandemic are estimated for different countries and areas by comparing the present GDP forecasts for 2020 and 2021 with counterfactuals estimated before the COVID-19 crisis aftermath. The total cost of the COVID-19 for Spain in 2020 was obtained using the cost of illness approach with a bottom-up process. A cost-effectiveness analysis of the TTQ strategy in Spain is based on the estimation of the total costs of TTQ and the health gains and avoided health-care costs associated with the TTQ strategy. A sensitivity analysis explores the consequences of uncertainty in key parameters.

The GDP cost of the COVID-19 is by far larger than all the other components of the cost. The global cost of the Covid-19 crisis in 2020–2021 is estimated at 14% of 2019 GDP (around 12,206 mm$). In the specific case of Spain, it amounts to 24% of the 2019 GDP; which is 397.3 m €. Spain is and will be by far the European country most economically affected by the pandemic. In Spain 2020, the GDP cost accounts for 94.7% of the total cost of the COVID-19 and health-care direct costs are only 2.14%. TTQ is a dominant strategy in Spain. For each euro spent on it, 7 euros will be recovered only in terms of saved health-care resources.

Given the large degree of uncertainty and the fast-evolving nature of the epidemic, a number of assumptions are required to arrive at the estimates provided in this study. The results were found to be robust to the assumptions applied.

TTQ is a key strategy for the contention of the epidemy and it is justified from the economic perspective.

This is the first estimation of the cost of the COVID-19 and the cost-effectiveness of the TTQ strategy for Spain.

The authors will give an overview of the railway market, with a focus on Morocco, before seeing the challenges to face, before listing some benefits of rail links in terms of development, ecology, security, space management, etc. The authors will then give an overview of the development of BIM, its benefits, risks and issues. The purpose of this paper is to verify that the BIM can provide the railway with the tools to face some of its challenges and improve its productivity.

This paper is part of our research project on the integration of BIM in railway, which is the result of a partnership between Colas Rail Maroc and the ENSAK of the Ibn Tofail University of Kenitra. The objective of this paper is mainly to confirm that the integration of BIM with the railway, through a theoretical and practical study, can have positive impacts. To do this, our methodology consists in studying briefly the development of the railway, the need to improve the budgets and schedules of the projects, to increase the productivity, before showing the advantages of the BIM in the sector of the Architecture, Engineering and Construction (AEC). The study of feedback from railway projects (chosen for their date of completion – beyond 2014, their size, their geographical situation in several countries and for the availability of literature in a new field) will confirm the initial hypotheses. Among the projects studied will be a project that has been the subject of an article written by the authors of this paper. In the discussion of the results, the authors will focus on the benefits, risks and limitations of integrating BIM into the railway. In conclusion, the authors are laying the groundwork for future research in the field.

The cases study discussed in this paper and previous research confirms the hypotheses of the literature. The integration of BIM into railway projects can have several advantages: collaboration, time saving, cost optimization, prevention of conflicts between networks, construction before construction, optimization of facility management, improvement of the quality of works, prefabrication. They also allowed us to illustrate the risks (status and appropriation of the BIM model, lack of standardization of versions or software and lack of understanding of the basics of schedules and specifications) and limitations (lack of feedback, lack of adaptability and convergence of tools). These experiences have also shown that the use of BIM is not just a technological transition, but a revolution in the project management process, which requires several key success factors (participation of all, commitment, change management and adoption of the collaborative approach). Visualization, collaboration and conflict elimination are the three main chapters where the benefits of BIM can be organized. In fact, there is a lot of intersection between these chapters, but they have been chosen as the main ideas around which all the benefits can be better understood. Visualization primarily addresses the benefits to an individual and improving one’s personal understanding as a result of using BIM. The collaboration refers to the cooperative action of several team members, which is encouraged and facilitated by BIM. Conflict elimination mainly concerns project-related benefits, such as conflict reduction, waste, risks, costs and time. For railway infrastructure projects, the main purpose of using BIM is to improve the design integration process, internal project team communication and collision detection to eliminate risk of rehabilitation.

The application of the BIM process in railway infrastructure requires constant improvement. This concerns the development of libraries and the models available to all users in order to encourage the development of this methodology and, consequently, its use of information throughout the life cycle of an infrastructure work.

The case study of real projects incorporating BIM confirms the results of the literature review. The benefits of integrating BIM into rail projects are multiple and proven: cost control, decision support, avoids extra work due to design errors, improves detection of interface problems, improves planning of vision, help with prefabrication and facility management, etc. Finally, the BIM process is able to overcome delays in procedures slowing the development of the construction industry in many countries, especially in Morocco, because of the slowness of design (or downright bad design).

The integration of BIM into rail is becoming a global trend. This integration requires government decisions and a maturation of technology and tools. The authorities of some developed countries studied (Sweden, UK, France, Germany) in the railways, at different stages of implementation, are adopting BIM in the process of setting up new railway projects. This political impulse is still behind in southern countries, such as Morocco. The trend and the data collected indicate an adoption between 2020 and 2030 of BIM in all/some AEC projects in developed countries. This will have an impact on other countries that will soon be doing the same, especially in the railway sector to adopt the BIM.

As part of the realization of this paper, we proceeded to the implementation of an electrical substation as part of the project to build 40 electric traction substations built by Colas Rail on behalf of ONCF.

Knowledge regarding the importance of the psychosocial work environment for health and well-being in the workplace is extensive. However, more knowledge is needed about how the managers’ organizational conditions are related to what occupational health and safety management (OHSM) is actually conducted and how this relates to the work-related health of employees. The aim of this study is therefore to investigate if managers’ organizational conditions are associated with the conducted OHSM, and if the conducted OHSM is associated with the psychosocial work environment and well-being of the employees.

An electronic questionnaire was sent to managers and their employees working in 10 different organizations in Sweden, resulting in 1,097 valid responses. Structural equation modeling (SEM) was used to analyze the results.

The SEM analysis showed that managers’ conditions were related to employee well-being via OHSM and psychosocial work environment (job demands and job resources).

This study contributes to the existing literature in the field of OHSM by placing explicit focus on the role of organizational conditions for conducting OHSM. By studying not only the link between work environment and health, but also focus on the underlying organizational structures for OHSM, provides additional possibilities for prevention of the increasing work-related illness. As such, this paper contributes to a more holistic perspective in the field of OHSM.