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This study aims to determine the factors that affect the level of disclosure of the Financial Statements of Provincial Governments throughout Sumatra. Dependency levels, capital expenditures, and audit findings were used in this study. This study used secondary data, namely the 2016- 2020 Provincial Government Financial Statement Examination Report With a sample of 50 reports. The method of analysis used is multiple linear analysis with the SPSS program. The results showed that the level of dependence had a negative and insignificant effect on the level of disclosure of local government financial statements. Capital Expenditure has a positive and significant effect on the level of disclosure of local government financial statements. Audit findings have no effect on the level of disclosure of local government financial statements. [ABSTRACT FROM AUTHOR]

Introduction: Cancer is a disease with complex side effects that can interfere with the body functions, impacting on increasing patient dependence on caregivers. Objectives: This study objectives was to prove the duration of treatment hours and the level of dependence of cancer patients affect caregiver’s stress level. Methods: This was a cross-sectional study. Population 50 caregivers who live at the Indonesian Cancer Foundation East Java Branch Surabaya Indonesia and only 30 samples were chosen based on inclusion criteria. Instruments used duration of treatment hours questionnaire, KATZ index and caregiver stress self-assessment. All instruments had been tested validity and reliability. Ethical procedures were done before the research starts. After the data collected it was analyzed used a multinomial logistic regression test with p < 0.05. Result: The majority of participants taking care of cancer patients for 4 – 6 hours/day (56.7%), most of the cancer patients who treated by caregivers, experienced moderate levels of dependence (50%) and the majority of caregivers experienced stress at moderate levels (56.7%). There was a significant effect between the duration of treatment hours and the level of dependence of cancer patients on the caregiver’s stress level. The duration of treatment hours affect 34.3% on caregiver’s stress level (p = 0.03) and level of patient’s dependence affect 41.9% (p = 0.01). Conclusion: The longer hours of care lead to less caregiver’s free time for their personal needs, so that most of the time is used for patient care. Likewise, the higher the level of patient dependence on caregivers, the more time is given for care and can further trigger stress on caregivers.

Background: People with intellectual disabilities (IDs) may be at increased risk of developing periodontal diseases and dental caries due to poor oral hygiene. Our aim was to investigate motor proficiency factors associated with presence of visible plaque and gingival bleeding in people with IDs. We were particularly interested in the level of dependence, manual coordination and fine manual control of people with ID, as well as the level of exhaustion of the primary caregiver. Methods: In this cross‐sectional study, 299 people with ID were evaluated for oral hygiene using the simplified Visible Plaque Index and for gum inflammation using the Gingival Bleeding Index. The Bruininks‐Oseretsky Motor Proficiency Test assessed motor proficiency through fine manual control (fine motor integration and fine motor precision) and manual coordination (manual dexterity and upper limb coordination). The level of dependence was assessed by the Katz dependency index, and the caregiver was tested for exhaustion using the fatigue severity scale. Prevalence ratios [and 95% confidence intervals (CI)] were calculated using crude and adjusted Poisson regression with robust variance. Results: The exhaustion of the caregiver was associated positively to visible plaque [prevalence ratio (PR) = 1.36; 95% CI 1.06–1.65]. For gingival bleeding, people with IDs that had better fine motor integration (PR = 0.49; 95% CI 0.33–0.75) and precision (PR = 0.50; 95% CI 0.26–0.94), as well as manual dexterity (PR = 0.62, 95% CI 0.49–0.77), presented better results. Conclusion: Poor oral hygiene and gum inflammation were associated with motor proficiency of people with IDs and caregivers' exhaustion. Interventions to improve the oral health of people with IDs should take into account such conditions. [ABSTRACT FROM AUTHOR]

Introduction: In Romania there is a wide legislation framework referring to the persons with disabilities. The access to social services rises however equity questions due to a wide variation of the disabilities' dimensions even between persons with the same type and degree of disability. Aim: Our study aimed to assess the dependence of people with disabilities from a county of Bucharest and their real needs of social services. Methods: We used a new tool for assessment of dependence and need for social services in persons with disabilities from a county of Bucharest. The tool was based on five domains of activity and nine categories of social services. An overall disability score (ODS) was calculated and, based on it, we analyzed the need for social services. Results and discussion: We investigated 607 persons with disabilities, from which 20.4%, 62.8% and 16.8% were young, middle aged and elderly respectively. Among them, 28% didn't have any education and half didn't have any income source. Most of the cases had marked or severe disabilities, especially mental, psychic or physical. The overall disability score reached to 76.3/ 75.5 (mean/median) showing many variations within the same degrees and types of disability. The support services were recommended most often, followed very closely by rehabilitation services, services for adaptation of the environment and basic services and the palliative services were most rarely recommended. Conclusion: The proposed technique could serve as framework to assess the need for social services in persons with disabilities, starting from the level of dependence and it might be useful in decreasing variability in social services provision. [ABSTRACT FROM AUTHOR]

Introduction: In Romania there is a wide legislation framework referring to the persons with disabilities. The access to social services raises however equity questions due to a wide variation of the disabilities' dimensions even between persons with the same type and degree of disability. Aim: Our study aimed to assess the dependence of people with disabilities from a county of Bucharest and their real needs of social services. Methods: We used a new tool for assessment of dependence and need for social services in persons with disabilities from a county of Bucharest. The tool was based on five domains of activity and nine categories of social services. An overall disability score (ODS) was calculated and, based on it, we analyzed the need for social services. Results and discussion: We investigated 607 persons with disabilities, from which 20.4%, 62.8% and 16.8% were young, middle aged and elderly respectively. Among them, 28% didn't have any education and half didn't have any income source. Most of the cases had marked or severe disabilities, especially mental, psychic or physical. The overall disability score reached to 76.3/ 75.5 (mean/median) showing many variations within the same degrees and types of disability. The support services were recommended most often, followed very closely by rehabilitation services, services for adaptation of the environment and basic services and the palliative services were most rarely recommended. Conclusion: The proposed technique could serve as framework to assess the need for social services in persons with disabilities, starting from the level of dependence and it might be useful in decreasing variability in social services provision. [ABSTRACT FROM AUTHOR]