The efficient and sustainable management of hospitals is an increasingly relevant challenge in the healthcare sector. With limited financial resources, regulatory pressures and increasing demands for quality services, hospitals are faced with the want to approve sound policies to certify financial and operational sustainability. Management accounting is critical in this instance. In Portugal the DL nº 284, of July 26, 1999, allow us to confirm the need to reinforcement of profitability and efficiency in the provision of healthcare. Management accounting is an essential tool for monitoring and controlling costs, making strategic decisions, efficiently allocating resources and evaluating performance in the hospital environment. It allows a comprehensive view of financial and operational aspects, providing valuable information for management and strategic planning. However, the sustainability of hospital management accounting is a critical and complex topic that deserves special attention. Hospitals face several challenges, such as the complexity of hospital costs, the integration of information systems and the measurement of healthcare value. These challenges can compromise the effectiveness of management accounting and its ability to provide relevant and reliable information for decision making. As a result, it is required to address the sustainability of hospital management accounting by identifying the specific challenges faced in this area and exploring opportunities to overcome them. By addressing these challenges and seizing opportunities, hospitals can strengthen their position in the healthcare sector, improve their operational efficiency, optimize resource allocation and ensure the provision of quality services to patients. In this article, the challenges faced by hospital management accounting will be analysed, such as the complexity of costs, the integration of information systems and the measurement of value in healthcare. Additionally, opportunities to improve financial and operational management will be highlighted through the adoption of advanced technologies, an emphasis on value-based management and collaborative partnerships. By exploring these themes, this essay aims to make a contribution. to the advancement of hospital management accounting and the sustainability of hospitals in the current healthcare scenario.

Green investors have expressed concerns about the environment and sustainability due to the high energy consumption involved in cryptocurrency mining and transactions. This article investigates the safe haven characteristics of clean energy stock indexes in relation to 3 cryptocurrencies, taking into account their respective levels of "dirty" energy consumption from May 16, 2018, to May 15, 2023. By virtue of analyzing a tumultuous era in the global economy, the level of integration between clean energy stock indexes and cryptocurrencies will be inferred by using Gregory and Hansen's methodology. Furthermore, to assess the presence of a volatility spillover effect between clean energy stock indexes and “dirty-classified” cryptocurrencies, the ?-test of heteroscedasticity of two samples from Forbes and Rigobon will be employed. The empirical findings show that clean energy stock indexes may offer a viable safe haven for dirty energy cryptocurrencies. However, the precise associations differ depending on the cryptocurrency under examination. The implications of the study's results are significant for investment strategies, this knowledge can inform decision-making procedures and facilitate the adoption of sustainable investment practices. Investors and policymakers can gain a deeper understanding of the interplay between investments in renewable energy and the cryptocurrency market.

This paper describes the influence of the regeneration treatments on 4-chloro-2-methyl-phenoxyacetic acid (MCPA)-loaded activated carbons (ACs) on adsorption-desorption cycles with two commercial ACs, Merck and Norit 1240 X ( Norit 1240 X was used in a granular and powder form). The ACs were saturated with MCPA and then submitted to four regeneration cycles, by washing with ethanol, NaOH solutions and washed with NaOH solutions followed by a thermal treatment. The ACs regenerated with ethanol showed a better performance concerning the successive adsorption-desorption cycles. On the first cycle, the MCPA desorbed, from washing with ethanol, from all ACs was higher than 99%. After a fourth adsorption-desorption cycle, washing regeneration combined with thermal treatment allowed excellent regeneration results. The amount of MCPA adsorbed on Norit 1240 X AC was higher than the amount adsorbed in the first cycle. MCPA adsorption kinetic data were analyzed by applying pseudo-first-order, pseudo-second-order, and Weber-Morris models. The pseudo-second-order fit better fit to the data and the Weber-Morris representation allows confirming that on Norit 1240 X, in a granular form, the pore diffusion was the limiting factor concerning the MCPA adsorption.

An important indicator of human-related pollution in watersheds is dissolved oxygen (DO). The DO is highly dependent on both space and time characteristics of the watershed and is directly linked to eutrophication, which impairs the development of both the aquatic fauna and flora, also negatively impacting the water quality. Aspiring to reach a more accurate and precise forecasting approach to predict levels of DO, the present work proposes new graph-based and transformer-based deep learning models. The models were trained and validated for the Credit River Watershed, and the results were compared with both benchmarking and literature-found approaches. The proposed Graph Neural Network Sample and Aggregate (GNN-SAGE) model was the best-performing approach, reaching coefficient of determination (R2) and Root Mean Squared Error (RMSE) values of 97% and 0.34 ppm, respectively. The findings from the Shapley additive explanations (SHAP) indicated that the GNN-SAGE benefited from spatiotemporal information from the surrounding stations, improving the model’s results, and that temperature is a major input attribute for determining future DO levels. The results established that the proposed GNN-SAGE model stands as a state-of-the-art solution for DO forecasting, with potential for real-time water quality applications.

In cold-climate regions, road salt is used as a de-icer for winter road maintenance. The applied road salt melts ice and snow on roads, being washed off through storm sewer systems into nearby urban streams, harming the freshwater ecosystem. Addressing the gap in the knowledge regarding the use of deep learning approaches for urban stream water quality forecasting, the present work discusses our implementation of a “Graph Neural Network” - “Sample and Aggregate” (GNN-SAGE) model for forecasting chloride concentrations in the Credit River in Ontario, Canada. The proposed GNN-SAGE is compared to other models, including a Deep Neural Network based transformer (DNN-Transformer) and a benchmarking persistence model for 6 hours forecasting horizon. Ac-cording to the results, the GNN-SAGE model surpasses other models in providing accurate predic-tions of chloride concentrations within the assessed prediction window. Also, a SHAP analysis provides insight into the variables that influence the model’s forecasting, showing the impact of the spatiotemporal neighbouring data from the network and the seasonality variables on the model’s result. The GNN-SAGE model shows potential for use in real-time forecasting of water quality in urban streams, aiding in the development of regulatory policies to protect the vulnerable freshwater ecosystems in urban areas.

This study investigates the relationship between energy metals and precious metals to assess their suitability as safe haven assets in clean energy investment portfolios. It focuses on the impact of events in 2020 and 2022, characterized by substantial investments in clean energy. The research reveals that, except for Nickel Futures (NICKELc1), energy metals are positively linked with clean energy indexes. This suggests that they can serve as a secure investment option for green investors looking to diversify their portfolios. As a result, the study dismisses the initial question, indicating that energy metals can indeed be considered safe havens within the context of clean energy investments. Additionally, the research reinforces prior findings that precious metals like gold, silver, and platinum possess safe haven characteristics in relation to specific clean energy stock indexes. These results have significant implications, particularly given the increasing investments in clean energy stocks and the recurring uncertainties in the market. In summary, this study supports the idea that both energy metals and precious metals can play valuable roles in clean energy portfolios, providing stability during turbulent times in the market.

In this paper, solar irradiance and wind speed forecasts were performed considering time horizons ranging from 10 min to 60 min, under a 10 min time-step. Global horizontal irradiance (GHI) and wind speed were computed using four forecasting models (Random Forest, k-Nearest Neighbours, Support Vector Regression, and Elastic Net) to compare their performance against two alternative dynamic ensemble methods (windowing and arbitrating). Forecasting models and dynamic forecasting ensembles were implemented in Python for performance evaluation. The performance comparison between the prediction models and the dynamic ensemble methods was carried out by evaluating the RMSE, MAE, R² and MAPE, to evaluate whether the dynamic ensemble forecasting method obtained greater. According to the results obtained windowing dynamic ensemble method was the most efficient among the tested. For the wind speed data, by varying its parameter λ (from 1 to 100), a variable performance profile was obtained, where from λ =1 to λ = 74, windowing proved to be the most efficient, reaching maximum efficiency for λ = 19. Windowing was the best method for the GHI analysis, reaching its best performance for λ = 1. The efficiency gain using windowing was 0.56% when using the wind speed model and 1.96% for GHI.

The most important step for the installation of a wind farm is to know the wind regime in the region, since an error in estimating this wind speed causes an error proportional to the cube of power, resulting in financial losses for investors. Therefore, knowing the methods used for predicting wind speed becomes important and the knowledge of how research and studies in this area are going helps map the subject and outline strategies for developing research in strategic areas. For this purpose, the Scopus database was used considering some keywords, such as ("forecast" OR "prevision") AND "wind" AND ("turbine" OR "power" OR "energy" or "velocity" or "speed"), considering the period since 2019, and analyzing the data of the documents found using the Bibliometrix package. With the results found, it was possible to map researchers, institutions that are developing work in this area, in addition to the most cited articles, among other aspects analyzed.

Eutrophication, a global concern, impacts water quality, ecosystems, and human health. It’s crucial to monitor algal blooms in freshwater reservoirs, as they indicate the trophic condition of a waterbody through Chlorophyll-a (Chla) concentration. Traditional monitoring methods, however, are expen-sive and time-consuming. Addressing this hindrance, we developed models using remotely sensed data from the Sentinel-2 satellite for large-scale coverage, including its bands and spectral indexes, to estimate the Chla concentration on 149 freshwater reservoirs in Ceará, Brazil. Several machine learning models were trained and tested, including k-nearest neighbours, random forests, extreme gradient boosting, the least absolute shrinkage, group method of data handling (GMDH), and sup-port vector machine models. A stepwise approach determined the best subset of input parameters. Using a 70/30 split for the training and testing datasets, the best-performing model was the GMDH, achieving an R2 of 0.91, MAPE of 102.34%, and RMSE of 20.38 g/L, which are values consistent with the ones found in the literature. Nevertheless, the predicted Chla concentration values were most sensitive to the red, green, and near infra-red bands.

The rising global concern for environmental sustainability has driven a surge in green invest-ments' popularity. This study examines the multifractal characteristics and efficiency of various green stock indexes, such as Clean Science and Technology, ISE Clean Edge Global Wind Energy Index, iShares Global Clean Energy ETF, Nasdaq Clean Edge Green Energy, and Solactive Clean Energy. The research covers the period from October 4, 2021, to October 4, 2023. The central ob-jective of this research is to evaluate the efficiency of clean energy stock markets and dissect their influence on investment decisions and market performance in the realm of green investments. To accomplish this, the study employs the Wright test (2000) and the Detrended Fluctuation Analysis (DFA) method. The findings indicate the presence of negative serial autocorrelation within the Rankings and Signals tests. Furthermore, the DFA analysis concurrently reveals long memory patterns in most green indexes, with the notable exception being the Nasdaq Clean Edge index, which exhibits tendencies toward anti-persistence. These results imply that prices inadequately incorporate available information, resulting in non-i.i.d. price fluctuations. These implications are significant for investors, as they indicate the potential for predictable returns and opportunities for arbitrage and abnormal profits, challenging the assumptions of random walk and information efficiency hypotheses.