Effect of Care Support Treatment and Other Factors Affecting the Intention and Adherence to Antiretroviral Therapy: Path Analysis Evidence, from Malang East Java

Background: People living with HIV/AIDS (PLWHA) are still a health problem because of the cumulative increase in the population and there is a gap in the need for services to get antiretroviral therapy (ART). Compliance with PLHIV will consume antiretroviral drugs is a form of treatment success by being influenced by several factors encouraging to act, attitudes, intentions, perceptions of behavioral control, and care, support and treatment services (CST). The purpose of this study was to analyze the effect of CST services and other factors that influence the intention and compliance of ARV therapy, using theory of planned behavior, health belief model, and path analysis.Subjects and Method: This was a cross sectional study conducted in Malang, East Java, from September to October 2019. A sample of 200 PLWH was selected by fixed disease sampling. The dependent variable was adherence to ARV treatment. The independent variables were intention, cues to action, attitude, perceived of behavioral control (PBC), and CST service. The data were collected by questionnaire and analyzed by path analysis run on Stata 13.Results: Adherence to ARV therapy in PLWH was directly increased by strong intention (b= 3.12; 95% CI= 2.12 to 4.12; p<0.001). CST service was directly increased adherence to ARV therapy, but it was statistically non-significant (b= 0.19; 95% CI= -0.89 to 1.28; p= 0.293). Adherence to ARV therapy was indirectly affected by strong cues to action, positive attitude, and strong PBC.Conclusion: Adherence to ARV therapy in PLWH is directly increased by strong intention. CST service is directly increased adherence to ARV therapy, but it is statistically non-significant. Adherence to ARV therapy is indirectly affected by strong cues to action, positive attitude, and strong PBC.Keywords: compliance, ARV therapy, PLWH, health belief model, theory of planned behavior Correspondence: Fitria Diyah Ayu Pangerti. Masters Program in Public Health. Universitas Sebelas Maret, Jl. Ir. Sutami 36A, Surakarta, Jawa Tengah, Indonesia, 57126. Email: [email protected]. Mobile: 081332600710Journal of Health Promotion and Behavior (2019), 4(4): 298-305 https://doi.org/10.26911/thejhpb.2019.04.04.0

Tax compliance among SMEs in Ghana:the role of awareness and tax knowledge

Abstract. Many countries, including Ghana, depend on taxation as a means of generating the required resources to meet their expenditure requirements. Unrelentingly low levels of tax compliance can cause the government’s failure to achieve the necessary targets for financing the county’s budgetary allocation. Unless addressed, continued tax non-compliance may lead to a national crisis. This paper assesses tax compliance among SMEs in Ghana, focusing on the role of tax awareness and tax knowledge. To establish the theoretical foundation of this research, theories such as Economic Deterrence Theory, Fiscal and Psychology Theories as well as the Theory of Planned Behaviour have been reviewed to put the study into appropriate context. This study is quantitative in nature where the descriptive survey method of data collection is adopted to gather the necessary data through questionnaire administration to the target research participants. The data to be collected would be analyzed descriptively using descriptive statistical tools such as frequency distribution tables and percentages as well as mean and standard deviation, to achieve the main objective of the study. In addition, regression analysis would be conducted to determine the effects of tax awareness and tax knowledge on tax compliance among SMEs in Ghana. Concerning the factors that influence tax compliance among SMEs in Ghana, the results show that majority of the sampled SMEs’ tax compliance level is mostly affected by government spending priorities, tax service quality, fairness, and regular tax audit exercises by GRA. Besides, the findings also revealed that being aware of taxable income and paying it at due dates help to promote tax compliance among small businesses in Ghana and that having good knowledge and calculating the right amount of taxes would encourage a high tax compliance level among the SMEs in Ghana. The results of the study further revealed that adequate tax knowledge increases SMEs’ ability to understand tax laws and regulations, which promotes a high compliance level, and that the SMEs have Account staff who are knowledgeable of tax laws and procedures hence high compliance. Moreover, the findings suggest that there exists a strong positive relationship between tax awareness & knowledge and tax compliance among SMEs in the Greater Accra region of Ghana. The study’s results also indicate that tax awareness and knowledge have a positive effect on the tax compliance level among SMEs in Ghana. The study recommends that SMEs in Ghana should continue to organize seminars and workshops for their staff on tax-related issues as doing so would help enhance their knowledge of tax laws and regulations and hence promote high tax compliance

A theory of contracts for web services

&lt;p&gt;Contracts are behavioural descriptions of Web services. We devise a theory of contracts that formalises the compatibility of a client to a service, and the safe replacement of a service with another service. The use of contracts statically ensures the successful completion of every possible interaction between compatible clients and services.&lt;/p&gt; &lt;p&gt;The technical device that underlies the theory is the definition of filters, which are explicit coercions that prevent some possible behaviours of services and, in doing so, they make services compatible with different usage scenarios. We show that filters can be seen as proofs of a sound and complete subcontracting deduction system which simultaneously refines and extends Hennessy's classical axiomatisation of the must testing preorder. The relation is decidable and the decision algorithm is obtained via a cut-elimination process that proves the coherence of subcontracting as a logical system.&lt;/p&gt; &lt;p&gt;Despite the richness of the technical development, the resulting approach is based on simple ideas and basic intuitions. Remarkably, its application is mostly independent of the language used to program the services or the clients. We also outline the possible practical impact of such a work and the perspectives of future research it opens.&lt;/p&gt

Contracts for Abstract Processes in Service Composition

Contracts are a well-established approach for describing and analyzing behavioral aspects of web service compositions. The theory of contracts comes equipped with a notion of compatibility between clients and servers that ensures that every possible interaction between compatible clients and servers will complete successfully. It is generally agreed that real applications often require the ability of exposing just partial descriptions of their behaviors, which are usually known as abstract processes. We propose a formal characterization of abstraction as an extension of the usual symbolic bisimulation and we recover the notion of abstraction in the context of contracts.Comment: In Proceedings FIT 2010, arXiv:1101.426

Subsidiarity and Proportionality in the Single Market: An EU fit for inclusive growth

This report offers a fresh perspective on the principles of subsidiarity and proportionality in the European Union based on a thorough-going economic analysis. Specifically, the report uses the EU Single Market as a case to discuss shortcomings and potential improvements in five key policy areas. It reviews how the principles of subsid- iarity and proportionality can help boost growth in the EU at the aggregate country level – while at the same time allowing EU regions to benefit from growth. The report focuses on the regional level as economic growth has been uneven across the EU’s regions over the last decade and, consequently, growing disparities between re- gions have emerged. This alone merits a review on how we can reconcile the twin objectives in the future

A comprehensive meta-analysis of cryptographic security mechanisms for cloud computing

The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.The concept of cloud computing offers measurable computational or information resources as a service over the Internet. The major motivation behind the cloud setup is economic benefits, because it assures the reduction in expenditure for operational and infrastructural purposes. To transform it into a reality there are some impediments and hurdles which are required to be tackled, most profound of which are security, privacy and reliability issues. As the user data is revealed to the cloud, it departs the protection-sphere of the data owner. However, this brings partly new security and privacy concerns. This work focuses on these issues related to various cloud services and deployment models by spotlighting their major challenges. While the classical cryptography is an ancient discipline, modern cryptography, which has been mostly developed in the last few decades, is the subject of study which needs to be implemented so as to ensure strong security and privacy mechanisms in today’s real-world scenarios. The technological solutions, short and long term research goals of the cloud security will be described and addressed using various classical cryptographic mechanisms as well as modern ones. This work explores the new directions in cloud computing security, while highlighting the correct selection of these fundamental technologies from cryptographic point of view

Impact on maternity professionals of novel approaches to clinical audit feedback

We compared three approaches to feedback of clinical audit findings relating to miscarriage in 15 Scottish maternity services (printed report alone; report plus Action Planning Letter; report plus face-to-face Facilitated Action Planning). We surveyed clinicians to measure Theory of Planned Behaviour constructs (in the context of two audit criteria) before and after feedback (n=253) and assessed perceptions of the audit through in-depth interviews (n=17). Pre-feedback, clinicians had positive attitudes and strong subjective norms and intentions to comply, although perceived behavioural control was lower. Generally, positive attitudes, subjective norms and intentions increased after feedback but for one of the two criteria (providing a 7-day miscarriage service), perceived behavioural control decreased. No changes over time reached statistical significance and analysis of covariance (adjusting for pre-feedback scores) showed no consistent relationships between method of feedback and post-feedback construct scores. Interviews revealed positive perceptions of audit but frustration at lack of capacity to implement changes. While interventions which increased intensity of feedback proved feasible and acceptable to clinicians, we were unable to demonstrate that they increased intention to comply with audit criteria.This study was funded by NHS Quality Improvement Scotland

Controlled temperature chain for vaccination in low- and middle-income countries: a realist evidence synthesis

Objective To evaluate the evidence describing how the controlled temperature chain approach for vaccination could lead to improved equitable immunization coverage in low-and middle-income countries. Methods We created a theory of change construct from the Controlled temperature chain: strategic roadmap for priority vaccines 2017–2020, containing four domains: (i) uptake and demand for the approach; (ii) compliance and safe use of the approach; (iii) programmatic efficiency gains from the approach; and (iv) improved equitable immunization coverage. To verify and improve the theory of change, we applied a realist review method to analyse published descriptions of controlled temperature chain or closely related experiences. Findings We evaluated 34 articles, describing 22 unique controlled temperature chain or closely related experiences across four World Health Organization regions. We identified a strong demand for this approach among service delivery providers; however, generating an equal level of demand among policy-makers requires greater evidence on economic benefits and on vaccination coverage gains, and use case definitions. Consistent evidence supported safety of the approach when integrated into special vaccination programmes. Feasible training and supervision supported providers in complying with protocols. Time-savings were the main evidence for efficiency gains, while cost-saving data were minimal. Improved equitable coverage was reported where vaccine storage beyond the cold chain enabled access to hard-to-reach populations. No evidence indicated an inferior vaccine effectiveness nor increased adverse event rates for vaccines delivered under the approach. Conclusion Synthesized evidence broadly supported the initial theory of change. Addressing evidence gaps on economic benefits and coverage gains may increase future uptake

Applications of the theory of planned behaviour to drivers' speeding behaviour

The theory of planned behaviour (TPB; Ajzen, 1985, 1988, 1991) provides apotentially useful approach for investigating the links between drivers' attitudes andbehaviour and for informing road safety interventions that aim to promote 'safe' driving. This paper presents a review of previous research studies in which the TPBhas been applied to drivers'speeding behaviour. Some conceptual andmethodological limitations of the studies are raised. We then summarise two studiesthat we have recently conducted to overcome these limitations and discuss theimplications for road safety

Tax administration reform in transition: the case of Croatia

This Occasional Paper reports the research results of a project on the tax administration in Croatia conducted by the Institute of Public Finance in Zagreb for the Croatian Tax Administration. The project team report was finalised in summer 1997 and it includes ten papers which are published in Croatian in the Institute’s journal “Financijska praksa”, Volume 22 , Number 1-2 (April 1998). This paper is the summary of the project written by Katarina Ott (Institute of Public Finance)