Average Level Of Compliance Research Articles

Opinion of medical and pharmaceutical professionals on the quality of pharmaceutical care for patients with diabetes mellitus in the Novosibirsk region: a comparative sociological study

Relevance. Patients with diabetes mellitus (DM) in the Russian Federation have the right to receive free medications. Despite this, some patients with DM experiencing difficulties at various stages of preferential treatment are forced to purchase medications at their own expense. Medical workers (MW) who receive patients and pharmaceutical workers (PW) of preferential dispensing points (PDP), who dispense drugs on preferential terms and provide pharmaceutical information (PI) to patients, are of considerable interest as competent sources of opinion about the quality of the organization of drug provision.Objective. To conduct a comparative sociological study of the organization of PDP for patients with DM in the Novosibirsk region (NSR) using the method of questioning MW and PW.Materials and methods. The materials used were the MW and PW questionnaires developed by the authors. During the study, the following methods were used: sociological survey (questioning), content analysis, comparative analysis, induction, and logical method.Results and discussion. 71% of MW must deal with various difficulties when issuing preferential prescriptions for drugs. These include: absence of drugs in the preferential list (29%), funding limit (29%), and absence of drugs in the PDP (35%). An average level of compliance in taking medications by patients with DM according to the MW was revealed, with a low interest in PI according to PDP workers. 45% of PW experience difficulties when conducting PI of patients with DM. The majority of PW (88%) consider the range of PDP in which they work to be rich in international nonproprietary names, trade names, and release forms of both oral hypoglycemic drugs and insulins.Conclusions. The results obtained allow us to conclude that the drug provision system for patients with DM in the NSR needs to be optimized. Based on the results of the survey, the main directions of optimization can be identified: increasing the availability of drugs in the PDP and increasing the competence of the PDP’s PW through the development of additional training materials and activities.

Factors Influencing Compliance with Safe Handling Requirements of Anticancer Agents by Nurses in a Tertiary Hospital — A Secondary Publication

Purpose: This research aimed to identify leading factors that affect nurses’ compliance with the safe handling of anticancer agents. Methods: Data were collected from 114 nurses working in the university hospital and were analyzed through independent t-test, one-way ANOVA, Pearson’s correlation coefficient, and multiple regression analysis using SPSS25.0. Results: The average level of compliance with the safe handling of anticancer agents was 3.73 ± 0.33 out of 5 points. Workplace safety culture (β = 0.40, P < 0.001) and knowledge of safe handling (β = 0.18, P = 0.030) had significant influences on nurses’ compliance with the safe handling of anticancer agents. The explained variance for compliance was 28.3%. Conclusion: To enhance the implementation of safety management for anticancer agents, each institution should strive to support human and material resources and enhance specialization in the workplace safety culture through system improvement. Based on the results of this study, we suggest research for the development of a training program for anticancer agent safety management.

EXPLANATORY FACTORS OF THE COMPLIANCE WITH IFRS 16 (LEASES) DISCLOSURE REQUIREMENTS: EVIDENCE FROM THE PORTUGUESE STOCK MARKET

This paper aims to analyze the degree of compliance with the IFRS 16 disclosure requirements, in the first year of mandatory adoption of IFRS 16, and to identify its determinant factors. As methodology, we performed a content analysis of the reports and accounts of a sample of companies listed on Euronext Lisbon. A multiple linear regression model was also developed, which assumes the compliance disclosure index as a dependent variable as some companies’ characteristics as potential explanatory factors. Results of descriptive statistics indicate that, in the first year of adoption of IFRS 16, the average level of compliance with disclosure requirements is approximately 0.66. The multivariate analyses reveals that the type of auditor significantly positively influences the compliance disclosure index and therefore we conclude that entities with accounts audited by one of the Big Four exhibit a higher level of disclosure than those that are audited by other audit firms.

Compliance Level to Food Labelling Regulation for Micro and Small-sized Enterprises Products: A Descriptive Study in Wonosobo District, Indonesia

Food labelling is an effective tool in protecting consumer health with respect to safety and nutrition. Complying with labelling regulations is essential in preventing product recalls. Thus, the objective of this study was to determine the extent of adherence to food labelling regulations by micro and small-sized enterprises (MSEs) in Wonosobo District, in accordance to the existing guidelines. Primary data were collected through a market survey approach, with analysis conducted through purposive sampling in shops, stalls, home industries, markets, and supermarkets. Content analysis was employed to evaluate four categories of processed food: flour/starch-based products, water-based flavored drinks, processed fruit products, and processed grain, nut, and tuber products, totaling 92 products. The compliance level with labelling regulations was evaluated based on the principal display panel, labelling formats, general labelling requirements, and prohibited statements on the label. The results revealed that the compliance level of labelling flour/starch-based products was good, with an average of 75%. In contrast, the average compliance level for water-based flavored drink products was 58%, while the average compliance levels for processed fruit products and processed grain, nut, and tuber products were 54 and 59%, respectively, indicating a lower level of compliance compared to flour/starch-based products.

Association between Compliance with COVID-19 Restrictions and the Risk of SARS-CoV-2 Infection in Poland.

During the coronavirus disease 19 (COVID-19) pandemic it has become very important to comply with preventive measures. We aimed to assess compliance with applicable restrictions and to explore the links between the level of compliance and the risk of COVID-19. This cross-sectional study included Polish adults who were asked to complete a validated questionnaire. The study period was from 1 November 2020 to 31 January 2021 and a computer-assisted web interview method was chosen to perform the survey. The study involved 562 women and 539 men. COVID-19 was reported in 11.26% of participants. A good level of compliance with the sanitary restrictions was reported for 38.87% of participants, an average level of compliance for 47.96%, and a low level of compliance for 13.17%. A reduced risk of COVID-19 was associated with the following preventive measures: regular use of protective masks, social and physical distancing in public places, regular use of hand sanitizers with high ethanol content, and the use of disposable gloves in public places. Our survey revealed satisfactory public compliance with the pandemic restrictions. Sanitary and epidemiologic measures to prevent the pandemic were shown to be adequate and effective.

An Assessment of Compliance with Infection Control Protocols amongst Dental Health Care Personnel in a Tertiary Health Facility in Southern Nigeria.

Dental practitioners are at a very high risk of cross infection due to multiple exposures with patients who may be asymptomatic carriers of infectious diseases. The study focused on Dental Health Care Personnel who are presently working in the Dental Centre of the University of Benin Teaching Hospital (UBTH) and it assessed the compliance to infection control practices. A self-administered questionnaire containing closed and open-ended questions was used. Information sought included; socio-demographic characteristics of respondents, duration as DHCP, knowledge of transmissible infections in dental clinics, level of compliance with infection control protocols and reasons for non-compliance. One hundred and thirty-five (135) Dental Health Care Personnel of the University of Benin Teaching Hospital were enrolled for this study. However, a total of one hundred and eleven questionnaires were properly filled and returned for analysis, giving a response rate of 82.2%. Fifty-two (46.8%) respondents, had good compliance, twelve (10.8%), had fair compliance and forty-seven (42.3%) had poor level of compliance. Although, the average level of compliance of the DHCP of UBTH was good, some basic important principles were not being observed. The study concludes in the affirmative that strict observance of standard infection control practices is possible.

Compliance of abstracts of randomized control trials with CONSORT guidelines: A case study of Balkan journals

Background: Published reports of randomized controlled trials (RCTs) are not compliant with the CONSORT checklist as much as they should. Objective: To assess the quality, in terms of the level to which they are compliant with the CONSORT checklist, of abstracts of RCTs published in general medical journals in the Balkan region. Methods: Two observers assessed the abstracts of RCTs published in five general medical journals of the Balkan region between 2012 and 2018 to determine the level to which the abstracts were compliant with the 16-item CONSORT abstracts checklist. Results: Of the 183 studies that were identified for evaluation, 124 (67.8%) were excluded from the evaluation. The average compliance level was 44.5% (95%   CI: 41.9%–47.1%), the lowest being that for randomization (1.7%), funding (1.7%), numbers analysed (11.0%), blinding (13.6%), and trial registration (18.6%). However, the compliance level was very high for conclusions (99.2%), objectives (96.6%), interventions (95.8%), and primary outcomes (83.9%). The length of the abstract (word count) and the level of compliance were positively correlated (rs = 0.43; p = 0.001). Abstracts of trials published in journals that endorse CONSORT in their publication policies were more compliant than those published in other journals (47.5 ± 10.4 versus 40.8 ± 8.0, p = 0.024). Conclusion: The overall level of compliance with the CONSORT checklist was below 50%. To improve the quality of abstracts of RCTs, authors should be encouraged to use the CONSORT checklist, and editors should check compliance with the CONSORT guidelines as part the publishing workflow.

Conformity of Islamic Banks with AAOIFI Standards for General Presentation and Disclosure in Turkey and Bahrain

Islamic (participation) banks in Turkey are required to apply international accounting standards in their accounting and reporting practices, while their counterparts in Bahrain apply the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards. The main objective of this paper is to reveal the relation between Islamic and international accounting standards, discussed in previous studies, by comparing the compliance to AAOIFI accounting standards by Islamic banks in both Turkey and Bahrain. The source of information in this study is secondary data provided in the annual reports of the Islamic banks in Turkey and Bahrain for the year 2017. In order to measure compliance, an unweighted disclosure index was used. The outcomes of this study show that, since AAOIFI accounting standards are compulsory in Bahrain, the level of compliance with AAOIFI standards in relation to general presentation and disclosure in the financial statements of Islamic banks in Turkey is lower than the compliance achieved by their counterparts in Bahrain. Due to the average compliance level achieved by Islamic banks (using the unweighted disclosure index) in Turkey (54.6%), and since all banks in Turkey apply international financial reporting standards and international accounting standards, it is found that there is a relation between AAOIFI and International Accounting Standards Board standards even though they are different. Surprisingly, in the case of Bahrain’s Islamic banks, the standard deviation of the total compliance score is 8.66, which indicates an important difference among the Islamic banks in Bahrain in this regard. It is also found that the current practices of participation banks in Turkey do not adequately meet the financial statements and disclosure standards in accordance with the AAOIFI.

Evaluation of Safety Management System Effectiveness in a Liquefied Natural Gas Company

This study was aimed at evaluating the effectiveness of safety management system (SMS) in a liquefied natural gas company. A 5-point Likert questionnaire ranging from “strongly disagree to strongly agree” questions was used to evaluate workers’ perception of the implication of safety management system in the organisation. The OHSAS 18001 internal audit checklist was also used to measure the level of compliance with the requirements of the SMS. Secondary data was obtained from document and safety report of the case study. The data was collated and subjected to descriptive statistics, t-test and row and column contingency (R & C) table to evaluate the relationship between safety performance and compliance. For compliance to SMS: General requirements, 91%; Health and Safety Policy, 95%; Planning, 93%, Implementation and Operation, 98%; Audit, 98%; and Management Review, 93%. The overall average level of compliance was 95%. 100 respondents participated in the questionnaire, 64 males and 36 females; 68 technical personnel and 32 nontechnical respondents. Descriptive analysis of employees’ perception resulted in: Safety satisfaction and feedback, 4.113; Training and competence, 4.182; Safety reporting and investigation, 4.212; Work Duties/Pressure, 3.989; Management commitment, 4.098; Safety communication, 4.171; and Emergency response and planning, 4.126. t-test indicated that there was no significant difference in perception between males and females, and the perception of technical and non-technical employees with p > 0.05. R & C contingency table was used to evaluate the relationship between safety performance and safety compliance. The result showed that there was a significant difference between safety compliance and safety performance since . Therefore, safety management system will continuously improve safety performance. Hence, the effectiveness of safety management system cannot be overemphasized. The practice of health and safety has evolved over time, as a matter of common sense in several industries. However, this study opines that the implementation of safety management system requirements is instrumental to a sustainable continuous improvement in safety performance. The study, therefore, encourages organisation to consider the safety management system certification.

Perioperative Care in Colorectal Cancer Surgery before a Structured Implementation Program of the ERAS Protocol in a Regional Network. The Piemonte EASY-NET Project.

Background: In 2019, the Enhanced Recovery After Surgery (ERAS) protocol for colorectal cancer surgery was adopted by a minority of hospitals in Piemonte (4.3 million inhabitants, north-west Italy). The present analysis aims to compare the level of application of the ERAS protocol between hospitals already adopting it (ERAS, N = 3) with the rest of the regional hospitals (non-ERAS, N = 28) and to identify possible obstacles to its application. Methods: All patients surgically treated for a newly diagnosed colorectal cancer during September–November 2019, representing the baseline period of a randomized controlled trial with a cluster stepped-wedge design, were included. Indicators of compliance to the ERAS items were calculated overall and for groups of items (preoperative, intraoperative and postoperative) and analyzed with a multilevel linear model adjusting for patients’ characteristics, considering centers as random effects. Results: Overall, the average level of compliance to the ERAS protocol was 56% among non-ERAS centers (N = 364 patients) and 80% among ERAS ones (N = 79), with a difference of 24% (95% CI: −41.4; −7.3, p = 0.0053). For both groups of centers, the lowest level of compliance was recorded for postoperative items (42% and 66%). Sex, age, presence of comorbidities and American Society of Anesthesiologists (ASA) score were not associated with a different probability of compliance to the ERAS protocol. Conclusions: Several items of the ERAS protocol were poorly adopted in colorectal surgery units in the Piemonte region in the baseline period of the ERAS Colon-Rectum Piemonte study and in the ERAS group. No relevant obstacles to the ERAS protocol implementation were identified at patient level.

Factors Influencing the Extent of Corporate Compliance with International Financial Reporting Standards in South Africa

The main objective of this study is to investigate the effects of company attributes on compliance with International Financial Reporting Standards (IFRS). The study used a sample of 46 listed companies on the Johannesburg Stock Exchange (JSE) covering the period from 1993 to 2017. With an average compliance level of 88.21304, it is concluded that South Africa’s listed firms have significantly complied with IFRS 1. Using panel data to analyze the effects of company attributes, size and leverage have a significant positive effect on IFRS 1 compliance. On the other hand, the coefficients of Earnings Per Share (EPS) and Return on Total Assets (ROTA) are negative and significant. This similarly implies that ROTA and EPS are important factors driving the compliance level of the companies in South Africa with the IFRS 1 disclosure. EPS and ROTA also exhibit an inverse relationship with the compliance level. Carrying out a longitudinal study helps to produce more recent evidence on the quality of IFRS financial reports in South Africa. The outcome of the study is beneficial to international literature as it provides enough evidence on the benefits of adopting IFRS adoption.

Analisis Kepatuhan Penggunaan Alat Pelindung Diri (APD) Pada Peserta Pelatihan Keterampilan Tukang dan Pekerja Konstruksi

Compliance of personal protective equipment (PPE) uses without the impact of the consequences is a reflection of a good workforce. This compliance is thought to be influenced by various factors, such as knowledge, attitudes, years of service, comfort, suitability of PPE and type of work and availability. The phenomenon of non-compliance cannot be ignored, and is evident from several previous studies. This study aims to measure the level of compliance, reasons and factors that influence it. Involving 80 participants who participated in builder skills training. Collecting data using K3 logbook, surveillance camera recordings and field observations, the data were processed by cross sectional analysis to see causality and choreation. The results showed that the level of compliance using PPE correctly was 82.92% on average. The average level of compliance with individual behavior is 66.25%. Non-compliance with the use of PPE safety helmet 29.00%, cotton glove 19.38%, safety vest 16.25% and safety boot 3.44%, with reasons of forgetting 33.85%, PPE is considered to be disturbing 26.67%, feeling uncomfortable 26.15% and the attitude of feeling that they will not be harmed by 13.33%, which is influenced by the factors of unsafe work habits without PPE, years of service, the harmony of PPE types and work, and there is no relationship between knowledge and compliance with the use of PPE. Repetitive non-compliance did by 30,00% participants.

The compliance of emergency healthcare personnel with isolation precautions during the COVID-19 pandemic: A cross-sectional questionnaire study.

ObjectivesIsolation precautions are very important for emergency personnel faced with this high risk. This is cross‐sectional study carried out to determine the compliance of emergency healthcare personnel with isolation precautions during the COVID‐19 pandemic.MethodsThe study was carried out in the Emergency Services department of Erzurum Atatürk University and Erzurum Regional Training and Research Hospital from May 2020 to June 2020. The study population comprised 184 healthcare professionals working in emergency services, and the sample comprised 138 healthcare professionals who agreed to participate in the study. Data were collected using the “Healthcare Professionals Sociodemographic Form” and the “Compliance with Isolation Precautions Scale”. Percentage distribution, t test, variance analysis (ANOVA), Mann–Whitney U test and Kruskal–Wallis test were used to analyse the data. Permission to conduct the study was obtained from the ethics committee and the Ministry of Health.ResultsOf the participants, 58.7% were male, 37.7% had worked for 1‐5 years, 31.2% were nurses and the mean age was 30.78 ± 7.17. Of the participants, 86.2% wanted to receive training on isolation precautions, 87% knew the type of isolation practiced, 81.2% were able to identify suspected patients and 84.1% knew suspected patients were put into isolation. The emergency healthcare personnel's mean score on the isolation precautions compliance scale was determined as 67.63 ± 4.64.ConclusionIt was concluded that the emergency healthcare personnel had high levels of knowledge about the COVID‐19 pandemic; however, they had an average level of compliance with isolation precautions.

Relação entre a divulgação de informações contábeis nos padrões especificados pelas normas vigentes e as características organizacionais das fundações privadas brasileiras

O objetivo desta pesquisa é verificar a relação entre a divulgação de informações contábeis nos padrões especificados pelas normas vigentes e as características organizacionais das fundações privadas brasileiras. Para alcance desta finalidade, realizou-se uma pesquisa documental, com delineamento metodológico descritivo e explicativo, sendo analisados os relatórios contábeis, relativos aos exercícios findos em 2015, das fundações privadas formalmente constituídas no cenário brasileiro. A população de estudo abrangeu 8.123 entidades, sendo investigadas 384 instituições que compuseram a amostra probabilística. A análise dos dados se deu através da utilização de um checklist composto por 41 itens que englobam reconhecimento, demonstrações contábeis obrigatórias e conteúdo das notas explicativas. Verificou-se que o nível de conformidade geral das referidas fundações com a ITG 2002 (R1) foi de 64,53%, concluindo-se, então, que as entidades não estão atendendo a todos os requisitos exigidos pelas normas contábeis vigentes. Foi correlacionado, através da técnica de correlação de Pearson e regressão linear múltipla, o nível de conformidade com as características organizacionais de porte, tempo de constituição, auditoria externa e subvenções governamentais. Conclui-se que os fatores porte e presença de auditoria externa têm relação positiva e significativa com o nível de conformidade das demonstrações contábeis, enquanto o tempo de constituição apresentou relação negativa.

Praktik Higiene Sanitasi dalam Pengelolaan Pangan di Sepuluh Industri Jasa Boga di Kota Bogor

Catering industry is a food business which produces ready-to-eat food or food that will not be cooked or reheated before serving. Therefore, the safety of food produced by catering industry becomes very important. During period of 2015–2017, the food produced by catering industry was the third largest cause of food borne outbreak in Indonesia. This showed poor compliance level of food hygiene and sanitation in the catering industry, especially during food production. This study was aimed to measure the compliance level of sanitation and hygiene practices during food production in catering industries. This study was carried out in 10 catering industries located in Bogor City, consisting of 2 catering industries in class A2, 4 catering industries in class A3, and 4 catering industries in class B. Data collection was carried out by observation using checklist which was developed from Regulation of The Minister of Health Number 1096 Year 2011. Result showed that catering industries in class A2, A3, and B had an average compliance level of hygiene and sanitation practices during food production. The stage of raw material procurement in class A2 and stage of food processing in class A2, A3, and B were still in poor compliance level of hygiene and sanitation practices that should be more improved.
 
 Keywords: catering industries, compliance level, hygiene and sanitation, food production

Compliance of ventilator associated pneumonia care bundle by staff nurses in critical care units

INTRODUCTION: Ventilator-associated pneumonia (VAP) is a type of hospital-acquired pneumonia that occurs in patients who are mechanically ventilated for more than 48 hours. VAP is the leading cause of nosocomial infections in patients in intensive care units (ICUs). The pathogenesis of VAP originates from microbial pathogens that are aspirated through the tracheal tube cuff and into the lower respiratory tract. Subsequent colonization and overwhelming of the host's mechanical, body fluids, and cellular defense mechanisms leads to the development of VAP. Objectives:1. To assess the compliance on VAP care Bundle by staff nurses in critical care units.2. To identify the reason for the non-compliance on VAP care bundle.3.To associate the level of compliance on VAP care bundle with demographic variables. Material and Methods: A Descriptive study conducted in critical care units at a tertiary teaching hospital at Puducherry. Institutional review board permission was obtained. The data collection period was one month in the year 2018. The population was nurses who are taking care of mechanical ventilator patients. Samples were selected by census method. The sample size was 50. After getting group consent (verbal consent) from each staff nurses, they were observed by using observational checklist to assess the compliance of VAP care bundle in critical care units. After continuous 3 observations, the participant information sheet was provided and written consent was obtained from each staff nurses. After that the data related to demographic variables and self administered questionnaires on compliance of VAP care bundle was administered over a period of 20 minutes for every participant. Results: In the present study majority 76% (38) staff nurses had average level of compliance to VAP care bundle, 72% (36) of the staff nurses belongs to the age group of 22-25 years,86% (43) of them were females ,96% (48) had completed BSc Nursing,46% (23) of them had 13-36 months of working experience and 58%(29) had not attended CNE regarding VAP care bundle. Conclusion: The present study assessed the level of compliance of VAP care bundle by staff nurses in critical care units. The practices were observed by using observational checklist and the reasons for non compliance to VAP care bundle given by staff nurses were expensive equipment, lack of awareness and dependence on doctor’s order. The study concludes that the level of compliance among majority of staff nurses were average, so there is need for improvement in nurses performance in implementing VAP care bundle protocol in critical care units.

Patient-Reported Compliance in older age patients with chronic heart failure.

The purpose of the study was to evaluate compliance with medical treatment in elderly patients with heart failure (HF), and to identify factors that associated with patients’ compliance levels.Methods and results475 patients (including 222 women), mean age 69.7±7.7, with HF, hospitalized at University Hospital between January and December 2018 were included in the study. The patients were selected by a physician specializing in cardiology. A cardiac nurse assessed the non-pharmacological level of compliance using the Revised Heart Failure Compliance Questionnaire (RHFCQ). The socio-clinical data were obtained from medical records. The majority of the study group were patients in NYHA II (62.4%) and NYHA III (28.3%), the mean duration of the disease was 6.2±4.9 years, and the mean ejection fraction of the left ventricle (EF) was 48.6±12.6. The average level of compliance in the study group measured on a scale from 0 to 4 points was: median = 2.7, IQR [2.32; 3.25]. Only 6.9% of the respondents adhere to recommendations totally (all dimensions of RHFCQ). In univariate analysis, predictors negatively affecting compliance were: female gender (rho = -0.325), age below 65 years (rho = -0.014)), loneliness (rho = -0.559), number of hospitalizations (rho = -0.242), higher stage of NYHA (rho = -1.612), co-morbidities (rho = -0.729), re-hospitalizations (rho = -0.729), beta-blockers treatment (rho = -1.612) and diuretics treatment (rho = -0.276). Factors positively affecting compliance were: EF≥45% (rho = 0.020) and treatment with ACEI/ARB (rho = 0.34), whereas compliance was negatively affected by–EF<45% (β = 0.009). Independent predictors influencing the level of compliance were: loneliness (β = -1.816), number of hospitalizations (β = -0.117), NYHA III and IV and number of co-morbidities (β = -0.676).ConclusionsPatients with HF do not adhere to therapeutic recommendations. The lowest compliance levels were found for exercise and daily weighing, and the highest for follow-up appointment-keeping and medication. Loneliness and age are the strongest predictors which influence the level of compliance.

CORPORATE COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS: A CASE STUDY OF SELECTED SMALL AND MEDIUM-SIZED ENTERPRISES (SMES) IN THE CAPE COAST METROPOLIS

The purpose of the study was to explore the extent to which Small and Medium Enterprises (SMEs) in the Cape Coast Metropolis (CCM) comply with International Financial Reporting Standards (IFRSs). The study further looked at firm attributes (size, profitability, audit type, internationality, type of SME, and leverage) that influence the level of SMEs’ compliance with IFRSs. The descriptive design was adopted for this study. The study sampled 89 SMEs within the metropolis, however, data from 67 medium scale enterprises were used. A self-constructed compliance index (CINDEX) checklist was the instrument used. Both descriptive and inferential statistics were used in analysing the data. The findings revealed that medium scale enterprises average level of compliance of IFRSs is 77.9%. Also, enterprise’s attributes such as types, profitability, and audit type are able to influence 70.6% of the variance in the level of enterprise’s compliance with IFRSs disclosure requirements. The study recommended that the National Board for Small Scale Industries (NBSSI) and the owner/managers of the various SMEs in the metropolis should liaise with Institute of chartered Accountant Ghana (ICAG) to organise regular training programmes, for accountants within the sector, intended to provide practical guide for compliance with the International Accounting Standard Board (IASB).

Mapping of Community Pharmacy Practices in Padangsidimpuan City

Objective: to find out the conditions of practice and mapping related to the category of community pharmacy practices in Padangsidimpuan City.&#x0D; Methods: The study was conducted by distributing assessment rubrics directly to 30 pharmacists in charge of pharmacies in the city of Padangsidimpuan. Data is the identity and choice of respondents for 2 or 3 descriptions of the level of compliance with each three-point scale; 0, 2 and 4 for each element. The level of fulfillment of standards consists of 7 categories based on cumulative points, and based on the average of points from each of the 5 standard aspects, including; professionalism, managerial, dispensing, pharmaceutical care, and public health services, depicted in spider web diagrams. This research was conducted in August - October 2019.&#x0D; Results: Mapping the results of the pharmacy practice category to 30 community pharmacy practices in Padangsidimpuan, among others: 8 pharmacies received excellent categories, 5 pharmacies of good categories, 3 pharmacies of adequate categories, 3 pharmacies of poor categories, 5 pharmacies of substandard categories, 5 pharmacies of the category not feasible, 1 category pharmacy is not very feasible.Conclusion: The average level of compliance with pharmacy practice standards in the city of Padangsidimpuan is included in the sub-standard category. Based on the average standard aspect points, professionalism has less categories, managerial has enough categories, dispensing enough categories, and pharmaceutical care is lacking categories and public health services have sub-standard categories.

TINGKAT KEPATUHAN TERAPI PASIEN GAGAL GINJAL KRONIK YANG MENGALAMI DEPRESI

Depression is known to be one of the causes of noncompliance therapy. This study aims to determine the correlation between depression with compliance of chronic renal failure patients. The method in this study is cross-sectional. Data is collected by judgment sampling. Depression level is assessed by using the Beck Depression Inventory-II (BDI- II). Compliance level is assessed by using the morisky scale. The result shows an average compliance level of chronic renal failure patients is included in high compliance category (53.03%). It is found that there is not a correlation between depression and compliance of chronic renal failure patients (p> 0.05). it is concluded that there is no correlation between depression and compliance of chronic renal failure patients.