Acceptance of Partner’s Presence during Labour by Midwives, Clients and Partners in selected Health Facilities in Osogbo, Nigeria

This study examined the acceptance of partners’ presence during labour by midwives, clients and partners in selected health facilities in Osogbo, Nigeria. Well-structured questionnaire was used to collect data from a total of 120 respondents consisting of midwives, clients and partners from the health facilities. Data collected and analyzed using descriptive and inferential statistics. The Statistics Package for Social Sciences (SPSS version 20) was employed for data analysis. All analyses were done at p≤0.05. The study reveals that there is no significant difference in the acceptance of partners’ presence during labour by the three categories of respondents. The study concludes that partners’ presence be embraced as an intentional policy in health care, Midwifery training and practices in labour management in Nigeria. The study recommends that Government should initiate policies to facilitate partners’ presence during labour and organize programmes on partners’ presence during labour which will be made a standardized practice in all hospitals and this should be communicated and taught to staff immediately they are employed into the health care institutions.

Improving the efficiency of management mechanisms of health care institutions

The article summarizes the theoretical foundations of public and domestic management mechanisms in the field of health care. The essence, structure and functional orientation of mechanisms in the theory of management and the specifics of their formation for health care institutions are revealed. The analysis of the level of validity of the existing theoretical and methodological bases of construction of mechanisms in the system of national and internal economic management in the medical field, their practical efficiency and effectiveness in modern Ukrainian conditions is carried out. The content and functional orientation of the system changes of management technologies and ways of increase of efficiency of mechanisms in management of establishments of branch offered in research works are estimated. Some examples of foreign practice in the field of health care organization are given with an assessment of the possibilities of implementing certain components of foreign experience in Ukrainian practice. Based on the results of the assessment of theoretical and analytical principles and information on the practice of domestic health care institutions, some proposals are formulated to improve the conceptual principles of management of domestic health care institutions, ways to optimize mechanisms in the management system and approaches to analytical evaluation of their functioning. The results that have the greatest practical significance include the proposed approaches and ways to develop qualified management in medical institutions in the industry through the introduction of modern economic mechanisms in management systems. Among them, it is proposed to implement in the existing management systems of health care facilities a system of market tools adequate to the industry specifics, including business planning, the latest mechanisms and tools of financial and strategic management. The development of public-private partnership in the medical field is considered.

FORMING THE ACCOUNTING POLICY OF HEALTH CARE INSTITUTIONS IN THE NEW CONDITIONS OF THEIR REFORMS

Inconsistencies of the accounting policy in business enterprise health care institutions with the legal and regulatory requirements, and the imperatives for forming the accounting policy of medical institutions in the new conditions of their reforms are determined by exploring their accounting procedures. The specifics of payment of value added tax by medical institutions are analyzed. Scientific-medical recommendations on accounting policy improvements with respect to the accounting of liabilities, including value added tax, are substantiated. The essential characteristic of the definition «related party» is given in keeping with the standards of accounting and tax law, accounting of transactions with related parties, with providing recommendations on the accounting of related parties. Methodical provisions on the accounting policy of incomes, stocks and expenses, pertaining to the classification and evaluation of incomes from medical services are specified. The structure of management report compiled by business entities, including medical institutions, is specified, with demonstrating that the process involved in the compilation of report is conditional on the accounting data and judgement of the management personnel, realized through the accounting policy. Based on an analytical review of methods for the compilation of report on monetary flows generated by operational activities (direct and indirect method), it is proposed that medical institutions should use indirect method as more informative one for users of financial reporting. The necessity to form information about incomes, expenses, financial results, assets and liabilities of reporting segments and its disclosure in the financial reporting is demonstrated. Recommendations on organization of an effective system for internal control of health care institutions are developed, with outlining the main areas of its organizational support in view of preventing risky events. The procedure for forming information required for the compilation of reports on management, monetary flows, and reports by segments, which is supposed by comply with all the essential aspects of a selected conceptual framework of financial reporting is shown. Keywords: accounting policy, heath care institution, financial reporting, control. JEL Classіfіcatіon M41, M48, I18 Formulas: 0; fig.: 0; tabl.: 4; bibl.: 18.

Development of internal control and audit in Ukraine

Control plays an important role in ensuring the efficient use of funds, both public and business sectors of the economy. The purpose of the article is to consider the role of the State Audit Service of Ukraine in the implementation of financial state control. The study is based on the analysis of reports of the State Audit office of Ukraine on the results of state financial audits of health care institutions, which last took place in 2019. The analysis of the reports of the Ministry of Finance of Ukraine allowed to establish the effectiveness of the state financial audit at the national level during last three years. The article provides answers to the following questions: i) what tasks are performed by the State Audit office of Ukraine; ii) features of external and internal audit of public sector entities in Ukraine; iii) the effectiveness of internal audit at the national level on the basis of state financial audits; iv) problematic issues of internal audit development on the example of health care institutions; v) the main directions of development of the state internal audit in Ukraine.

The degree of equity and coupling coordination of staff in primary medical and health care institutions in China 2013–2019

Background Primary medical and health care facilities are the first lines of defense for the health of population. This study aims to evaluate the current state and trend of equity and coupling coordination degree (CCD) of staff in primary medical and health care institutions (SPMHCI) based on the quantity and living standards of citizens in China 2013–2019. The research findings are expected to serve as a guideline for the allocation of SPMHCI. Methods The data used in this study including the quantity and living standards of citizens, as well as the number of SPMHCI in 31 provincial administrative regions of China, were obtained from the China Statistical Yearbook and the China Health Statistics Yearbook. The equity and CCD for SPMHCI were analyzed by using the Gini coefficient and the CCD model, and the Grey forecasting model GM (1, 1) (GM) was used to predict the equity and CCD from 2020 to 2022. Results Between 2013 and 2019, the number of SPMHCI increased from 3.17 million to 3.50 million, and the population-based Gini coefficient declined from 0.0704 to 0.0513. In urban and rural areas, the Gini coefficients decreased from 0.1185 and 0.0737 to 0.1025 and 0.0611, respectively. The CCD between SPMHCI and citizens’ living standards (CLS) changed from 0.5691, 0.5813, 0.5818 to 0.5650, 0.5634, 0.6088 at national, urban, and rural levels, respectively. The forecasting results of GM revealed that at the national, urban and rural levels from 2020 to 2022, the Gini coefficient would rise at a rate of − 13.53, − 5.77%, and − 6.10%, respectively, while the CCD would grow at a rate of - 0.89, 1.06, and 0.87%, respectively. Conclusions In China, the number of SPMHCI has increased significantly, with an equitable allocation based on the population. The interaction between SPMHCI and CLS is sufficient, but the degree of mutual promotion is moderate. The government could optimize SPMHCI and improve the chronic disease management services to improve CLS and to ensure the continued operation of primary medical and health care institutions in urban areas.

National Legal Framework to Protect the Right to Health and Right to Provide Health Care during the Covid Emergency Situation in Latvia

Global public health emergency due to the spread of Covid-19 required the government of Latvia to implement necessary measures to control the virus. Numerous measures were introduced as novel legal requirements for the general public as well as for users and providers of health care. Numerous legal provisions established restrictions on the rights of patients and health care institutions. Our study aimed to explore how a human rights-based approach might be and is integrated into national responses to the Covid pandemic in health care in Latvia during the first emergency situation lasting from 12 March to 9 June 2020. Our research showed that restrictions on the right of patients to receive and the right of health care institutions to provide health care services were introduced broadly. We established that the legal requirements for restricting human rights in health required by the Constitution of Latvia were not observed.