Eurasian Journal of Chemical, Medicinal and Petroleum Research

Abstract Sensors are devices that convert physical properties into electrical signals. For example, temperature sensor, humidity sensor, presence detection sensor, etc. These sensors acquire information from the real world. Air quality sensors detect various air pollutants, gases and suspended particles and provide information about air quality in terms of health and environmental standards. They are used in a variety of applications from indoor air quality monitoring in homes and offices to outdoor air quality monitoring for environmental and public health purposes. Smart sensors generate and receive data and information that goes beyond traditional switching signals or measured parameters. They take input from the physical environment and, after identifying the input using internal computing resources, process the data before sending it. These devices are used for monitoring and control mechanisms in various environments, including smart networks, environmental detection, discoveries and scientific applications. Smart sensor is a vital and integral element in the Internet of Things. All these were once done as manual processes, but with the presence of smart sensors, these processes are done automatically. Smart sensors also play a key role in the development of modern security systems. Thermal imaging sensors detect the body heat of an intruder. Similarly, devices such as smart locks, motion sensors, and window and door sensors are usually connected to a common network. This allows security sensors to work together to create a comprehensive picture of the current security situation. They are also often used in homes and industrial applications to detect various leaks.

Abstract In recent years, the applications of nanoparticles separately and independently of nanotechnology have made significant progress, for example, the production of nanoparticle photo catalysts has significantly increased the catalytic efficiency of certain materials, and the variety of their applications has been developed. The spread of pollutants in surface water and groundwater has become an important issue worldwide due to population growth and the rapid development of industrialization. Therefore, it is necessary to control the harmful effects of pollutants and improve environmental conditions. Recently, the use of nanoparticles to remove environmental pollution and remove organic pollutants has caused photo catalysts and their potential applications to be widely considered. Photo catalysts are materials that receive energy from a specific wavelength of light and cause a reaction to occur. The catalytic principle of visible light is based on the visible light irradiation light catalyst, the capacity band of the catalyst is from the electron transfer of the ground state of light to the conduction band, the generation of holes born from light and photo electronics, the holes of light with water molecules to produce hydroxyl free radicals, electrons and molecule reactions Oxygen produces superoxide anion and holes, hydroxyl radicals, and superoxide anion production. Reactive oxygen species can break down odor molecules, organic matter, bacteria, and other pollutants into water, carbon dioxide, and other small molecules. A small amount of N, S and P in organic matter produces nitrate, sulfate, phosphate, etc. after decomposition, to play the effect of detoxification, deodorization and sterilization. Visible light photocatalytic coating technology offers a new green solution for indoor and outdoor air purification.

Abstract Anywhere in the body may undergo extensive changes and be at risk of developing a tumor. Magnetic resonance imaging can be performed on the liver, bile, pancreas, spleen, uterus, ovary, and prostate and can reveal many problems in the body.Because radio waves are used in magnetic resonance imaging, the side effects of MRI are usually not significant. However, sometimes contrast dye can cause side effects such as skin rashes, headaches, and dizziness.For the following groups, this type of imaging is not prescribed and is dangerous:Normal imaging in pregnant women (in the first trimester) and the use of contrast material during pregnancy is prohibited; People who have had an allergic reaction to contrast material in the past; People who have any kind of metal in their body. In order to be able to examine how MRI is performed, we simultaneously examine care in three time periods, before, during, and after MRI: If you have a question about what to eat before MRI, pay attention to the fact that you should be completely fasting for about 4 hours before the imaging (the meaning of ''Unknown'' is that you should even refrain from drinking water, smoking, and chewing Avoid chewing gum too). In some cases, you may be asked not to eat or drink anything for 4 hours before the scan. Sometimes you may be asked to drink a lot of water before the scan, depending on the opinion of the doctor and imaging technician. You will usually be asked to stop taking medications in consultation with your doctor.

Abstract Introduction: Breast density is a critical factor in mammography, influencing both cancer risk and detection accuracy. This study aims to determine the prevalence of various breast composition types in screening mammography and examine associations with parity and breastfeeding history among patients at Tabriz University of Medical Sciences.

Methods: This cross-sectional study included 350 women who underwent screening mammography. Breast composition was categorized into four types (A, B, C, D), and data on parity and breastfeeding were collected. Statistical analyses evaluated the associations between breast density types and reproductive factors, using a significance threshold of p < 0.05.

Results: The most frequent breast density types were Type B (44%) and Type C (43.4%), followed by Types A (4.6%) and D (8%). Higher density (Type C) was more common in nulliparous women (50%), but the association was not statistically significant (p = 0.061). Breast density was significantly higher among women who had not breastfed, with a p-value of 0.028.

Conclusion: This study suggests a significant association between breastfeeding history and lower breast density, highlighting breastfeeding’s potential impact on breast tissue composition and possibly reducing cancer risk. Although parity did not show a statistically significant relationship with breast density, reproductive history should be considered in mammographic screening and risk assessment.

Abstract The global economic landscape is constantly changing and has cast a shadow over the global economy. Just this year (2024), presidential elections, military conflicts, and escalation of tensions have made understanding geopolitical risks especially important for forex traders. Supply chain dynamics refers to various factors and interactions that affect the supply of goods, services, information and financial affairs in a supply chain network. Factors that can affect supply chain dynamics include: changes in consumer demand, market trends, developments technological, regulatory requirements, economic conditions, geopolitical events and disruptions such as natural disasters or pandemics, understanding supply chain dynamics for organizations to effectively manage supply chains, optimize operations, reduce Risks and adaptation to changing market conditions are very important. Both of these conflicts could potentially disrupt the global supply of oil and gas in 2024, and hence geopolitical and supply chain issues are the hot topics of 2024 in the energy field. According to Global Data, a leading data and analytics company, it is important for the oil and gas industry to assess the impact of these issues as they chart their growth plans. Global Data’s thematic report, entitled Top 20 oil and gas issues in 2024, includes challenges that can have a significant impact on oil and gas production and supply operations in 2024. Concerns related to the security of energy supply are expected to be the main challenge for the oil and gas business in 2024.

Abstract Background: Granulomatous-mastitis(GM) is a rare, benign, and inflammatory breast disease that often mimics other breast conditions. It is primarily diagnosed through clinical evaluation and imaging modalities such as ultrasound and magnetic resonance imaging (MRI). This study aims to assess the clinical and ultrasonographic characteristics of GM using Gray Scale B Mode ultrasound, Color Doppler ultrasound, Shear Wave Elastography(SWE).

Methods:A total of 40 patients with histologically confirmed GM were enrolled in this study. Clinical data were collected regarding demographic details, symptoms, and signs. Ultrasonographic examinations were performed using Gray Scale B Mode, Color Doppler, and SWE. The Gray Scale B Mode ultrasound assessed lesion morphology, echo patterns, and posterior acoustic features. Color Doppler ultrasound provided information about vascular patterns, while SWE evaluated tissue stiffness and elasticity.

Results:The mean age of the patients was 36.5 ± 5.0 years. The most common clinical presentation was a palpable mass (72.5%), followed by pain (55%) and tenderness (10%). Ultrasonographic findings showed irregular masses in 87.5% of patients, with a mixed echo pattern being the most frequent (82.5%). Color Doppler ultrasound revealed visible vascularity in 95% of the lesions, with peripheral vascularity being predominant (87.5%). SWE measurements indicated moderate stiffness in GM lesions, with a mean stiffness of 17.74 ± 4.13 kPa. A significant positive correlation was found between Doppler ultrasound peak systolic velocity (PSV) and SWE values (Emax, Emin, and Emean), suggesting that highly vascularized areas of GM lesions may exhibit increased stiffness due to fibrosis.

Conclusion: This study highlights the utility of advanced imaging techniques, including Gray Scale B Mode ultrasound, Color Doppler ultrasound, and Shear Wave Elastography, in the evaluation of granulomatous mastitis. The results demonstrate that GM typically presents with irregular masses, mixed echo patterns, and increased vascularity. SWE offers additional insights into the stiffness of the lesion, which may indicate fibrosis.

Abstract In many industrial applications, the presence of selectable catalysts in terms of molecular shape and size is of particular importance. The most significant feature of metal-organic structures, which has made their application important in the catalytic discussion, is the absence of dead space that cannot be accessed. Also, in such regular structures, the active sites are well separated from each other, and on the other hand, the very high surface area of these structures provide the possibility of having a high density of active sites per unit volume of the catalyst. Organometallic compounds are materials that have at least one carbon-metal bond in their structure and contain pseudo metals such as B, As, Si and real metals. Organic compounds are widely used in industry and environment. They play a role as cleaners and catalysts in industrial processes and are used in the environment because of their compatibility with it. Characterization was done in a similar way for new catalysts. The characterization tests showed that the presence of oxygen-donating ligands in the structure of manganese catalyst increases the specific surface area, dispersion of manganese particles and abundance of oxygen holes and decreases the level of crystallinity. The maximum catalytic activity was related to 12Mn-BTCarg/Al5,0.4 calcined in argon atmosphere. The activity of the optimal catalysts of each part was investigated in the activation of hydrogen peroxide to remove the drug azithromycin in aqueous solution. The catalytic elimination reaction of azithromycin followed a pseudo-first-order kinetic model. For V-DETA-MIL-101 catalyst, the amount of 15 mg of catalyst, 1.12 mmol of tertiobutyl hydrogen peroxide and 1 ml of carbon tetrachloride solvent at 80℃ temperature were selected as optimal conditions.

Abstract During the examination by these imaging methods, the patient can be treated in parallel, when the catheter enters the brain to rupture. Blood vessels (aneurysms) or blocked blood vessels can also be used for injections. Medicines to the treated area (e.g. spine). In addition to these classic diagnostic options, it is possible to intervene measures to eliminate pathological conditions: Widening of the narrowing of vessels, re-evaluation of vascular obstruction (thrombosis), and closure of vascular malformations (aneurysm). Whenever we find out what is happening in the brain, the patient is sent to a neurologist. Has the patient had bleeding in the brain or trauma, or is it flaccid paralysis, MS or a suspected brain tumor? A neuro radiologist uses imaging techniques to find out which disease is present. Patients are also referred to neuroradiology in cases of acute injury, for example after an accident, to find out if there is a circulatory disorder and what its nature is. Neuroradiology is still used X-ray diagnosis, but has declined in favor of modern diagnostic techniques because it cannot visualize the brain itself. However, imaging of the skull bones is very accurate. Therefore, this examination method is often used for suspicious accidental patients. Skull base fracture angiography is standard for examining cerebral hemorrhage in the form of a vascular bulge. (Aneurysm) is also based on x-rays where contrast material is used for marking. The vessels in order to produce an X-ray image on this basis computed tomography (CT) detects both the bones of the brain and what is happening inside, such as bleeding. The patient is placed through an X-ray tube. It creates cross-sectional images. CT angiography can also be used to visualize the vessels responsible for blood flow in the brain after a contrast agent is administered.

Abstract This type of MRI is used to evaluate the brain and is very accurate and practical, and is a common method for examining brain structures and functions. For the clarity of the images and more accurate diagnosis, a substance called contrast is used in MRI, the contrast substance causes more differentiation between different brain tissues. This test can be used to check brain function and diagnose brain diseases and disorders, check cerebral vessels, birth defects and any inflammation and swelling, infection, injury or brain trauma, structural problems, abnormal masses and bleeding inside the brain. In general, if you have any metal parts in your body, especially in the head area or inside the eyeball, you must inform the expert, because the MRI machine has a strong magnet, and you are also usually asked to remove any metal objects that may be on your body. Do not carry them with you if they are affected by the magnetic field. Some of these items include: pens, pocket knives and glasses, jewelry, watches, credit cards and hearing aids, pins, hairpins, metal zippers, body piercings, artificial teeth, screws and plates or platinum or metal clips. Keep the doctor informed about your health status, history of surgery, drug use, and drug sensitivity. If you have claustrophobia (fear of closed or narrow spaces), be sure to let us know before imaging because your doctor may recommend an open MRI.

Abstract Introduction: Alzheimer's disease is a brain disorder that causes the brain to shrink and eventually die brain cells. The present study systematically reviewed neurological problems and stress in Alzheimer's patients with drug tips.

Materials and methods: An extensive search strategy was developed for literatures by 50 article. To obtain scientific evidence related to the prevalence of old age sufferings in the elderly in Iran from articles published in interior and foreign databases such as Scientific Information Database (SID), Magiran, Web of Science, Psyc INFO, PubMed, Scopus, and Google Scholar search engine were used. All articles, regardless of the time period, were searched in the databases until September 2024. PRISMA 2020 checklist was used in order to screen articles, extract data and brief related findings.

Results: The most common symptoms of Alzheimer's are forgetting recent events or conversations and difficulty remembering newly learned information. Over time, memory problems become more severe and the person eventually loses the ability to perform daily tasks. After a while, patients usually have difficulty finding the right words to express their thoughts and will need more time to complete routine daily tasks. Some brain imaging tests can detect protein deposits called amyloid in the brain, allowing treatment before the onset of major symptoms.

Conclusion: Dementia also affects other body systems, such as breathing. For example, as the gray matter of the brain deteriorates and the person loses the ability to perform certain voluntary actions, such as moving the diaphragm, the patient becomes susceptible to diseases such as pneumonia, which shortens their lifespan. Therefore, it is not possible to make a definitive judgment about the lifespan of a person with Alzheimer's.

Abstract Introduction: Nurses working in intensive care units (ICUs) face high levels of stress due to frequent exposure to critical and end-of-life situations. This can result in death anxiety and poor sleep quality, both of which negatively affect their well-being and job performance. This study investigates the relationship between death anxiety and sleep quality among ICU nurses in West Azerbaijan.

Material and Methods: This cross-sectional study was conducted on 200 ICU nurses selected through stratified random sampling from hospitals in West Azerbaijan. Data were collected using a demographic questionnaire, the Templer Death Anxiety Scale (TDAS), and the Pittsburgh Sleep Quality Index (PSQI). Statistical analysis, including Pearson correlation and multiple regression, was performed to examine the relationship between death anxiety and sleep quality. Significance was set at p < 0.05.

Results: The mean death anxiety score among nurses was 37.5 ± 8.9, with female nurses reporting significantly higher scores than male nurses (39.2 ± 8.7 vs. 33.8 ± 9.2, p < 0.001). The average PSQI score was 9.3 ± 3.4, indicating poor sleep quality in 73% of participants. A positive correlation was found between death anxiety and PSQI scores (r = 0.56, p < 0.001), and death anxiety was a significant predictor of poor sleep quality (β = 0.42, p < 0.001).

Conclusion: This study highlights a strong association between death anxiety and poor sleep quality among ICU nurses. Addressing these issues through training, supportive work environments, and mental health interventions is essential to enhance nurses' well-being and patient care quality.

Abstract This study investigates the chemical and mechanical properties of advanced composite materials and their potential applications in the medical field. By analyzing various composite formulations, we assess their tensile strength, elasticity, and biocompatibility, which are critical for medical applications such as implants, prosthetics, and drug delivery systems. The interplay between the chemical composition and mechanical performance is explored to determine optimal material combinations that meet the rigorous demands of biomedical applications. Our findings highlight the significant potential of these composites in enhancing patient outcomes through improved durability and functionality in medical devices. This research paves the way for future innovations in medical technology, emphasizing the importance of material science in healthcare advancements.

Abstract Today, artificial intelligence (AI) has emerged as a vital tool and a driver of innovation in the oil, gas, and petrochemical industries. The use of AI in oil and gas exploration has transformed the capabilities of the industry and made the search for new reserves more efficient and reliable. AI can identify areas with high potential for oil and gas exploration by analyzing geological and geophysical data. These analyses can increase the accuracy and speed of exploration processes and reduce the costs associated with these processes. AI can analyze and summarize large and complex data and provide valuable information for strategic decision-making. AI and machine learning in the oil and gas industry are revolutionizing the exploration process by analyzing vast datasets, including seismic surveys, well logs, satellite imagery, and geological data. Machine learning algorithms can identify patterns and anomalies in this data, helping geologists more effectively identify potential oil reservoirs. For example, consider a scenario in which an exploration team is looking to identify offshore drilling sites. Rather than relying on traditional geological methods, the team is applying AI applications to the oil and gas industry. The AI system ingests data from multiple sources and performs complex analysis to identify areas most likely to contain oil reserves. This focused approach reduces exploration time and costs and minimizes environmental impact by drilling only in areas with high potential. AI also enhances the interpretation of seismic data, a critical aspect of oil exploration.

Abstract In this article, while reviewing the "EPC" contracts and the different stages of risk management according to the "PMBOK" standard, a general proposed model for this type of contract is presented, in which the necessity of planning and managing risk in the stages before winning the tender and after winning and signing the contract has been examined and considered. In recent years, the construction market has moved towards contracts in which the final amount and the time of completion of the work are guaranteed. Risk management knowledge, as a subset of project management knowledge, has gradually become a source of influence with such developments. The "PMBOK" standard has divided the risk management process into 6 stages: risk planning, risk identification, qualitative risk analysis, quantitative risk analysis, risk response and risk control. The proposed model in this research is that the contractor must implement stages 1 to 4 of risk management before bidding and after signing the contract, perform the 6 mentioned stages. In this model, the results of the pre-bid risk management review can be used as input to the post-contract phase. The six risk management phases operate like a cycle and are similar to a trial and error method. Initially, the work phases begin with limited parameters. As the project progresses and more details of the work are identified, the impact of risks on more activities must be considered and more risks become apparent, so risk management needs to plan, identify, analyze, respond to, and control new risks over a specific period of time. Methods were also proposed and reviewed for the risk planning and risk identification phases, so that EPC contractors can more easily review and manage risks in these types of contracts.

Abstract Introduction: Trauma patients undergoing femoral intramedullary nailing surgery often experience significant blood loss, leading to the need for effective management strategies. Dexmedetomidine, an alpha-2 adrenergic agonist, has shown promise in reducing intraoperative blood loss and stabilizing hemodynamics, making it a potential adjunct in trauma surgeries.

Methods: In this double-blind, randomized controlled trial, 60 trauma patients undergoing femoral intramedullary nailing were randomly assigned to either the dexmedetomidine (n = 30) or control (n = 30) group. The dexmedetomidine group received an infusion of 0.6 µg/kg for 10 minutes before induction, followed by a maintenance dose. Intraoperative blood loss, transfusion requirements, heart rate, and systolic blood pressure were assessed. Statistical analyses were performed using independent t-tests and chi-square tests, with p-values < 0.05 considered significant.

Results: The dexmedetomidine group exhibited significantly lower intraoperative blood loss (p = 0.001) and more stable hemodynamic parameters, including heart rate and systolic blood pressure (p < 0.05). The need for blood transfusions was lower in the dexmedetomidine group, although not statistically significant (p = 0.073). Recovery time was also significantly shorter in the dexmedetomidine group (p = 0.002).

Conclusion: Dexmedetomidine significantly reduced intraoperative blood loss and stabilized hemodynamic parameters in trauma patients undergoing femoral intramedullary nailing surgery. Its potential benefits for trauma surgery include reduced transfusion needs and faster recovery times.

Abstract Background: Abdominal trauma is a leading cause of morbidity and mortality worldwide. Hematologic parameters, including hemoglobin, white blood cell count (WBC), platelet count, prothrombin time (PT), activated partial thromboplastin time (aPTT), and C-reactive protein (CRP), have been shown to correlate with clinical outcomes in trauma patients. This study aims to evaluate the relationship between hematologic findings and clinical outcomes in patients with abdominal trauma, including complications, mortality, and length of hospital stay.

Methods: A descriptive cross-sectional study was conducted at Imam Reza Hospital, Tabriz, with 120 patients diagnosed with abdominal trauma. Blood samples were collected upon admission, and various hematologic parameters were assessed. Patients were grouped according to their clinical outcomes, including mortality, complications (such as infections, organ failure, and need for surgical intervention), and length of hospital stay. Statistical analysis was performed to evaluate the association between hematologic parameters and outcomes.

Results: Lower hemoglobin levels, elevated WBC counts, prolonged PT and aPTT, and high CRP levels were significantly associated with worse clinical outcomes, including increased complications, longer hospital stays, and higher mortality rates. The mean hemoglobin was lower in the complication group (10.2 g/dL) compared to the non-complication group (12.5 g/dL). The WBC count, platelet count, and CRP levels were also significantly higher in the complication group. Elevated PT and aPTT were associated with the need for surgical interventions and prolonged hospital stays.

Conclusion: Hematologic markers, including hemoglobin, WBC count, platelet count, PT, aPTT, and CRP, play a critical role in predicting clinical outcomes in patients with abdominal trauma. These parameters can be used for early risk stratification, guiding clinical decisions and improving patient management. Early identification of abnormal hematologic values can lead to timely interventions, improving the prognosis of trauma patients.

Abstract Background: Hallux valgus is a common foot deformity that often leads to pain, functional impairment, and reduced quality of life. This systematic review aims to evaluate the range of motion (ROM), pain intensity, and patient satisfaction in the first six months following hallux valgus surgery.

Methods: A comprehensive search of PubMed and other relevant databases was performed to identify studies published on hallux valgus surgery outcomes. Studies were included if they assessed postoperative pain intensity, ROM, and patient satisfaction within six months. Data were extracted, and the outcomes were synthesized.

Results: Eight studies met the inclusion criteria, involving various surgical techniques, including osteotomies and joint fusions. Pain intensity decreased significantly in all studies, with Visual Analog Scale (VAS) scores improving from 7.5-8.5 preoperatively to 1.2-3.0 postoperatively. ROM showed substantial improvements, with increases of 20°-35° by the six-month follow-up. Patient satisfaction was high across studies, with most reporting scores above 80 out of 100 on the American Orthopaedic Foot and Ankle Society (AOFAS) scale.

Conclusion: Hallux valgus surgery significantly improves pain, ROM, and patient satisfaction within the first six months. These findings support the effectiveness of surgical interventions for hallux valgus in enhancing both functional outcomes and quality of life. However, further studies with larger sample sizes and long-term follow-up are necessary to confirm the sustainability of these improvements.

Abstract Background: The Systemic Immune-Inflammation Index (SII) has emerged as a reliable marker of systemic inflammation and has been associated with various postoperative outcomes in surgical patients. However, its relationship with acute postoperative pain in patients undergoing hip arthroplasty for femoral fractures remains underexplored. Objective: This study aims to investigate the correlation between the SII and acute pain intensity in patients undergoing hip arthroplasty for femoral fractures, along with its association with postoperative clinical outcomes such as length of hospital stay (LOHS), ICU admission, and platelet count.

Methods: This prospective observational study was conducted with 112 patients who underwent hip arthroplasty for femoral fractures. Preoperative blood samples were used to calculate the SII, and pain intensity was measured at various time points postoperatively using a visual analog scale (VAS). Clinical outcomes, including LOHS, ICU admissions, and platelet counts, were recorded.

Results: A significant positive correlation was found between the SII and postoperative pain intensity, with higher SII values associated with increased pain levels at 2 and 4 hours postoperatively (r = +0.745, p = 0.005). Additionally, patients with elevated SII values had significantly longer hospital stays (22 days vs. 17 days, p = 0.006), higher ICU admission rates (27.94% vs. 16.60%, p = 0.036), and elevated platelet counts. The SII was also significantly correlated with neutrophil and lymphocyte counts, highlighting its role in reflecting the inflammatory response.

Conclusion: The SII appears to be a promising predictor of postoperative pain intensity and adverse clinical outcomes in patients undergoing hip arthroplasty for femoral fractures. Elevated SII values are associated with increased pain, prolonged hospital stays, and higher rates of ICU admission. These findings suggest that the SII could serve as a useful biomarker for assessing postoperative complications and guiding clinical management in surgical patients.

Abstract This study conducts a cost-effectiveness analysis (CEA) of pharmaceuticals utilized in intensive care units (ICUs) across hospitals. The objective is to assess the economic viability of commonly prescribed drugs in critical care settings, considering both their therapeutic efficacy and financial implications. Data were gathered from ICU patients, including drug consumption, treatment outcomes, and associated costs. The analysis involved calculating the incremental cost-effectiveness ratio (ICER) for each drug, comparing it with standard treatment protocols. Results indicate a significant variance in cost-effectiveness among the drugs, with certain therapies providing optimal clinical outcomes at lower costs. The findings suggest that strategic drug selection based on cost-effectiveness could optimize resource allocation in ICUs, improving patient outcomes while minimizing expenditures. This research highlights the importance of integrating economic evaluation into clinical decision-making in critical care environments.

Abstract This study reviews management accounting systems (MAS) in hospitals and investigates their impact on optimizing pharmaceutical costs. Given the increasing pressure on healthcare institutions to control rising costs while maintaining high standards of care, understanding the role of MAS in managing drug-related expenses is crucial. The research examines how various accounting systems, including activity-based costing (ABC) and standard costing, are implemented in hospitals to track and allocate pharmaceutical expenditures efficiently. The analysis highlights the influence of these systems on decision-making processes related to drug procurement, inventory management, and the prescription practices of medical staff. Furthermore, the study explores how the optimization of pharmaceutical costs through effective MAS contributes to overall hospital financial sustainability and better resource utilization. The findings suggest that hospitals with robust management accounting systems are more likely to optimize drug-related costs, ultimately enhancing both economic and clinical outcomes.

Key terms: Management accounting systems, Pharmaceutical costs, Activity-based costing, Healthcare finance.

Abstract Pharmaceutical procurement and budgeting are critical aspects of financial management in hospitals, directly influencing their ability to provide quality care while controlling costs. Rising drug prices, regulatory challenges, supply chain disruptions, and inefficient procurement practices present significant hurdles for hospital administrators. Efficient management of pharmaceutical expenditures is vital not only for the financial sustainability of healthcare institutions but also for ensuring that essential medications are available to patients in a timely and cost-effective manner. This paper examines the challenges faced by hospitals in pharmaceutical procurement and budgeting, with a focus on rising drug costs, regulatory compliance, and supply chain vulnerabilities. It also discusses strategies that can be employed to optimize pharmaceutical purchasing, such as centralized procurement systems, bulk purchasing agreements, technology integration, evidence-based decision-making, and the promotion of generics and biosimilars. By adopting these strategies, hospitals can better manage their pharmaceutical budgets, ensure access to necessary medications, and maintain financial stability. This study provides insights into how hospitals can balance cost-control measures with high-quality care, ultimately leading to more efficient and sustainable healthcare systems.