Prof. Vlado Jurgučio įžvalgos apie bankus ir jų plėtotė lietuvių auditorių darbuose

The article analyses prof. V. Jurgutis‘ thoughts, attitudes, ideas and suggestions towards the importance of banks, their management, competition among them, etc. The article presents the development of V. Jurgutis’ insights into bank performance in works of Lithuanian authors. The study reveals that V. Jurgutis’ insights into banks’ performance is inestimable for Lithuanian banking science and practice professionals. Especially valuable are his thoughts and ideas towards the organization and rationalization of banks, their employee structure and relations, the competition and the expansion of banks. Statements formulated in prof. V. Jurgutis work "Banks" have encouraging influences on the growth of the effectiveness of bank performance, and are relevant to both the regulation of bank performance in Lithuania and the transition to Euro. Therefore, with the consideration of today's realities, it is necessary to further analyse V. Jurgutis‘ scientific heritage and implement his ideas into practice.Be bankų negali egzistuoti nė viena valstybė. Iš jų veiklos galima spręsti apie šalies ekonomikos būklę. Bankų veiklos įvairius aspektus nagrinėjo daugelis pasaulio ir Lietuvos mokslininkų. Tarp jų ypač svarbią vietą užima Lietuvos bankų sistemos kūrėjas prof. Vladas Jurgutis (1885-1966), parašęs originalų veikalą „Bankai“ (1940). Straipsnyje nagrinėjama prof. V. Jurgučio mintys, nuostatos, idėjos ir patarimai apie bankų reikšmę, jų valdymą, darbuotojų sudėtį ir darbo organizavimą, apie bankų tarpusavio santykius bei konkurencinę kovą ir kt. Straipsnyje pateikiama V. Jurgučio įžvalgų apie bankų veiklą plėtotė lietuvių autorių darbuose

Manipuliacinės kūrybinės apskaitos anatomija ir jos informacijos naudojimas

In conditions of the global and competitive market, creative accounting when from accounting methods permitted in legislation not those that reveal the real situation of a company but those that show better or worse performance results for certain user groups are being selected.It is wrong to use the term of creative accounting in the context of data manipulation in order to show a better or a worse performance of a company, even with respect to applicable legislation. With the consideration of the capacity of the term ‘creative accounting’, it is important to distinguish two types of creative accounting: positive and manipulative. The aim of the positive creative accounting is to show an equitable and correct view on a company’s financial condition and performance and facilitate the work of accountants to provide a reliable and unvaried information to all of the its users. The aim of manipulative creative accounting is to provide a distorted information about the company's financial condition and performance for certain user groups by using a variety of justifying measures.There are different fields of the application of creative accounting. Of them, most widespread are tangible fixed assets, intangible assets, current assets, equity capital, liability cash flow, income, expense, profit, and tax accounting. It is difficult to reveal inconsistencies with reality for data generated by accounting, because they are carefully concealed. The benefit from using the manipulative creative accounting is usually only temporary, therefore it is important to evaluate in advance the impact of the application of manipulative creative accounting on the future performance which may worsen and also have a negative impact on the company's image.Globalios ir konkurencingos rinkos sąlygomis išpopuliarėjo kūrybinė apskaita, kai iš teisės aktų leidžiamų apskaitos metodų pasirenkami tie, kurie parodo ne tikrą įmonės būklę, bet geresnius ar blogesnius įmonės veiklos rezultatus, skirtus tam tikroms vartotojų grupėms, siekiant tam tikrų tikslų. Straipsnyje nagrinėjama kūrybinės apskaitos esmė, išskiriamos dvi jos rūšys – pozityvioji ir manipuliacinė. Daug dėmesio skiriama manipuliacinės kūrybinės apskaitos taikymo sritims ir būdams, pateikiami jų konkretūs pavyzdžiai. Nagrinėjama manipuliacinės kūrybinės apskaitos nauda, pabrėžiant jos laikiną ar vienkartinį pobūdį ir pasekmes, kurios sudaro sąlygas taikyti apgaulingą apskaitą

Pharmacy services and role development in UK general practice: a cross‐sectional survey

Background: The ‘Clinical Pharmacists in General Practice’ (CPGP) pilot provided a template for general practice pharmacy professionals’ (GPPPs) roles encouraging NHS England to fund >2000 practice‐based pharmacists. However, many GPPPs work outside the CPGP initiative and little is known about the services they provide. Objectives: To explore services provided by all UK GPPPs (pharmacists/pharmacy technicians), including the types of services, perceived benefits and barriers to role development. Methods: A 26‐item electronic questionnaire was developed using SurveyMonkey and piloted during cognitive interviews. A cross‐sectional survey was conducted via social media, primary care organisations and emails to CPGP pilot sites between November 2018 and March 2019. Three reminders were sent 1 week apart. Key findings: Ninety‐one complete responses were received (81 pharmacists; 10 technicians). Over 80% of pharmacists provided clinical services, such as medication reviews or management of long‐term conditions. More pharmacists within CPGP pilot managed repeat prescribing requests (P = 0.035). Technicians took responsibility for primarily non‐clinical roles, including commissioning or safety alerts/drug recalls. A third of GPPPs wished to develop care home services. Perceived benefits of GPPPs’ services included improved utilisation/development of professional skills, identifying medicines‐related issues and reduction in medication waste. Respondents were satisfied with professional relationships but reported workload issues, limited patient awareness of their roles and restricted opportunities to contribute to service development, which was associated with unsatisfactory support/mentorship (P < 0.001). Conclusion: General practice pharmacy professionals deliver clinical and non‐clinical services which may benefit patients, general practice and the healthcare system. General practices and national organisations should provide GPPPs with tailored support and exploit the combined strengths of pharmacists and pharmacy technicians to tackle increased workload

A qualitative study exploring the role of pharmacists in medical student training for the prescribing safety assessment

Five years after the introduction of the Prescribing Safety Assessment (PSA) in the UK, the role pharmacists play to help prepare medical students for this challenge is uncertain. Our study explored pharmacists' perceptions about their role in undergraduate medical training for the Prescribing Safety Assessment (PSA). One hundred and seventy-nine prospective participants from UK hospitals and education and training boards were emailed an interview schedule aimed at ascertaining their current involvement in undergraduate medical education, particularly the preparation for PSA. Responses received via email were thematically-analysed. A total of 27 hospital pharmacists and 3 pharmacists from local education and training boards participated in the interviews. Pharmacists were positive about their involvement in medical student training, recognising the added value they could provide in prescribing practice. However, respondents expressed concerns regarding resource availability and the need for formal educational practice mentoring. Despite a low response rate (17%), this research highlights the potential value of pharmacists' input into medical education and the need for a discussion on strategies to expand this role to maximise the benefits from having a pharmacist skill mix when teaching safe prescribin

Pharmacists detecting atrial fibrillation in general practice: a qualitative focus group study

Background: Atrial fibrillation (AF) affects up to 10% of people aged ≥65 years, yet a third of all cases remain undetected. Practice-based pharmacists are in an ideal position to facilitate opportunistic AF screening, while increasing general practice capacity at a time of workforce crisis. Aim: To explore the perspectives of three stakeholder groups involved in the ‘Pharmacists Detecting Atrial Fibrillation’ (PDAF) study to elucidate the facilitators and barriers to pharmacist-led AF screening in general practice. Design & setting: A qualitative study took place, comprising homogeneous focus groups with stakeholders in Kent, UK. Method: The stakeholder groups — patients, general practice staff (GPS), and clinical pharmacists (CPs) — were recruited using convenience sampling. Audio-recordings were transcribed verbatim and analysed using a deductive Theoretical Domains Framework (TDF) approach. Results: Twenty-five patients, four pharmacists, and nine practice staff participated in six focus groups. Three main themes were identified: knowledge and awareness; prioritisation of resources; and environmental considerations. The public’s lack of awareness of AF-related risks and pharmacist-led screening services was highlighted. Practice-based pharmacists were perceived as an underutilised educational resource which, together with novel electrocardiogram devices, enabled convenient access to screening while reducing GPs’ workload. Participants agreed that AF screening should be incorporated into personalised health checks and at-risk groups should be prioritised, such as care home residents. Patients favoured the general practice environment over the community pharmacy where concerns of privacy, staffing, and commercialisation were raised. Conclusion: The findings of this study support the introduction of pharmacist-led AF screening programmes in general practice surgeries. Commissioners should consider the added value of utilising CPs and focus on the delivery of AF screening within an integrated service

Screening for atrial fibrillation within a South Asian community setting using single-lead ECG

Timely detection and treatment of AF is amongst the Government’s cardiovascular priorities. Several initiatives have demonstrated the potential of AF detection using single-lead electrocardiogram (SLECG) technology in primary care settings, such as general practitioners’ (GP) surgeries. Unfortunately, some AF patients, including those from ethnic minorities, may not routinely engage with main-stream healthcare and may go undetected. Compared to White British, South Asians have a higher prevalence of cardiovascular risk factors, however fewer are diagnosed with AF. This study aimed to ascertain the feasibility of opportunistic AF screening within a South Asian community delivered by supervised pharmacy undergraduates using SL-ECG devices

Opportunistic screening for atrial fibrillation by clinical pharmacists in UK general practice during the influenza vaccination season: a cross-sectional feasibility study

Background: Growing prevalence of atrial fibrillation (AF) in the ageing population, and its associated life-changing health and resource implications, have led to a need to improve its early detection. Primary care is an ideal place to screen for AF, however this is limited by shortages in general practitioner (GP) resources. Recent increases in the number of clinical pharmacists within primary care, makes them ideally placed to conduct AF screening. This study aimed to determine the feasibility of GP practice-based clinical pharmacists to screen the over 65s for AF, using digital technology and pulse palpation during the influenza vaccination season. Methods and Findings: Screening was conducted over two influenza vaccination seasons, 2017-2018 and 2018-2019 in four GP practices in Kent, UK. Pharmacists were trained by a cardiologist to pulse palpate, record and interpret a single-lead ECG (SLECG). Eligible persons aged ≥65 years, attending an influenza vaccination clinic were offered a free heart rhythm check. 604 participants were screened (median age 73 years, 42.7% male). Total prevalence of AF was 4.3%. All participants with AF qualified for anticoagulation and were more likely to be male (57.7%); older; have an increased BMI and have a CHA2DS2-VASc (Congestive heart failure, Hypertension, Age ≥ 75, Diabetes, previous Stroke, Age 65-74 years, Sex category) score ≥ 3. The sensitivity and specificity of clinical pharmacists diagnosing AF using pulse palpation was 76.9% [95% CI: 56.4-91.0] and 92.2% [89.7-94.3], respectively. This rose to 88.5% (69.9-97.6) and 97.2% [95.5-98.4] with a SLECG. At follow-up, four participants (0.7%) were diagnosed with new AF and 3 (0.5%) were initiated on anticoagulation. Screening with SLECG also helped identify new non-AF cardiovascular diagnoses, such as left ventricular hypertrophy, in 28 participants (4.6%). The screening strategy was cost-effective in 71.8% and 64.3% of the estimates for SLECG or pulse palpation, respectively. Feedback from participants (422/604) was generally positive. Key limitations of the study were that the intervention did not reach individuals who did not attend the practice for an influenza vaccination and there was a limited representation of UK ethnic minority groups in the study cohort. Conclusions: This study demonstrates that AF screening performed by GP practice-based pharmacists was feasible, economically viable and positively endorsed by participants. Furthermore, diagnosis of AF by the clinical pharmacist using a SLECG was more sensitive and more specific than the use of pulse palpation alone. Future research should explore the key barriers preventing the adoption of national screening programmes

Screening for atrial fibrillation in care homes using pulse palpation and the AliveCor Kardia Mobile® device: a comparative cross-sectional pilot study.

Atrial fibrillation (AF) is a major cause of stroke in older people. Exacerbated by age and co-morbidities, residents of care homes are more likely to develop AF and less likely to receive oral anticoagulants. To determine the prevalence of AF using the design and methodology of the Pharmacists Detecting Atrial Fibrillation (PDAF) study in a care home setting. A cross-sectional AF screening pilot study within four UK care homes, three residential and one residential/nursing. Screening followed the original PDAF protocol: a manual pulse check, followed by a single-Lead ECG ( ECG, AliveCor Kardia Mobile (KMD)) delivered by a pharmacist. All recorded ECG were reviewed by a cardiologist and any residents requiring follow-up investigations were referred to their general practitioner. Fifty-three of 112 care home residents participated. From 52 ECGs recorded, the cardiologist interpreted 13.5% (7/52) as having possible AF of which 9.6% (5/52) were previously unknown. One resident with previously unknown AF received anticoagulation. This study has shown a need for AF screening in care homes and that elements of the PDAF screening protocol are transferable in this setting. Early diagnosis and treatment of AF are essential to reduce the risk of stroke in this population. [Abstract copyright: © 2023. The Author(s).

Pharmacists detecting atrial fibrillation (PDAF) in primary care during the influenza vaccination season: a multi-site, cross sectional feasibility pilot study

Reducing AF-related stroke risk is both clinically and economically important, with AF-related illness costing the NHS over £2 billion per annum. Despite this, there is no national screening programme for AF. Growing medical consensus backed by public health policy, agrees that there is an unmet need to improve diagnosis and that primary care is an appropriate setting. This model is likely to be convenient for patients and cost effective, but with the current shortage of GPs and nurses, and increasing GP workloads, it is unlikely to succeed. Huge investment by NHS England to introduce new work role models to GP practices, could mean, by 2021, that over 34 million patients will have access to the expertise of a clinical pharmacist, making clinical pharmacists a viable option for such screening initiatives. AIM: To determine whether clinical pharmacists based within GP practices, were able to accurately and effectively screen and diagnose patients for AF, using pulse palpation and a single-lead ECG device (AliveCor Kardia Mobile®) during the influenza vaccination season