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TAX RESPONSIBILITY TRANSPARENCY ON E-COMMERCE TRANSACTION ACTIVITIES BYSMALL MEDIUM ENTERPRISE (SME)IN MAKASSAR CITY 望加锡市中小企业电子商务交易活动的税收责任透明度
IF 1.2 4区 医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Pub Date : 2022-02-17 DOI: 10.35129/ajar.v5i01.277
Febriani Febriani, Tenriwaru Tenriwaru, Sitti Hartati Hairuddin
This study aims to determine the extent of transparency of e-commerce taxaccountability by SME in the city of Makassar. This study uses a qualitative method with a descriptive qualitative approach by conducting observations and interviews and the informants used in this study are SME actors. Data collection techniques used are data reduction, triangulation, data presentation, data verification and the final conclusion of the study. The results of this study indicate that the transparency of tax accountability on e-commerce activities by SME towards income tax payments means that most SME have fulfilled their tax obligations and some of them have not fulfilled their tax obligations due to the absence of special tax rules for selling online.
本研究旨在确定望加锡市中小企业电子商务纳税责任的透明度程度。本研究采用定性方法和描述性定性方法,通过观察和访谈,本研究中使用的信息者是中小企业行为者。使用的数据收集技术包括数据简化、三角测量、数据展示、数据验证和研究的最终结论。本研究结果表明,中小企业在电子商务活动中纳税责任的透明度意味着大多数中小企业已经履行了其纳税义务,而部分中小企业由于缺乏专门的在线销售税收规则而没有履行其纳税义务。
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引用次数: 0
AN EMPIRICAL EVIDENCE OF HOW SUSTAINABILITY DISCLOSURE AFFECTS FIRM VALUE THROUGH SYSTEMATIC RISK 可持续性信息披露如何通过系统性风险影响公司价值的实证研究
IF 1.2 4区 医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Pub Date : 2022-02-15 DOI: 10.35129/ajar.v5i01.262
Steffi Nontji, F. E. Daromes, Kunradus Kampo
The purpose of this study is to investigate the effect of sustainability report disclosure on firm value which is tested both directly and through the role of systematic risk. The research model is built on the arguments of stakeholder theory and agency theory to explain the relationship between research variables. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2017-2019. This research uses purposive sampling method. The number of samples obtained as many as 28 companies. Path analysis was used to analyze the data and the mediation hypothesis was tested using the Sobel test. The results of this study indicate that the sustainability report has a negative and significant effect on systematic risk, systematic risk has a negative and significant effect on firm value, and the sustainability report has a positive and insignificant effect on firm value. The results of the Sobel test show that systematic risk mediates the effect of sustainability reporting on firm value.
本研究的目的是探讨可持续发展报告披露对公司价值的影响,并通过直接和系统风险的作用进行检验。研究模型是在利益相关者理论和代理理论的基础上建立的,用以解释研究变量之间的关系。本研究中使用的人口是在印度尼西亚证券交易所(IDX)上市的非金融公司,研究期为2017-2019年。本研究采用目的性抽样方法。获得的样本数量多达28家公司。采用通径分析对数据进行分析,采用Sobel检验对中介假设进行检验。研究结果表明,可持续发展报告对系统风险具有显著的负向影响,系统风险对企业价值具有显著的负向影响,而可持续发展报告对企业价值具有不显著的正向影响。Sobel检验结果表明,系统风险在可持续性报告对企业价值的影响中起中介作用。
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引用次数: 0
THE EFFECT OF INSTITUTIONAL OWNERSHIP, COMPANY SIZE AND ASSET MANAGEMENT ON FIRM VALUE 机构所有权、公司规模和资产管理对公司价值的影响
IF 1.2 4区 医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Pub Date : 2022-02-15 DOI: 10.35129/ajar.v5i01.268
A. Holly, Robert Jao, Ana Mardiana
The study purpose is to investigate the impact of institutional ownership, firm size, and asset management to firm value. Sample of this research is companies listed in Indonesia Stock Exchange between 2016-2018. Sample selected by purposive sampling method.  Data type used in this study is quantitative data and analyzed using multiple regression analysis to analysis dependent variable, firm value and independent variable, institutional ownership, firm size, and asset management. The result of the research revealed institutional ownership and firm size have positive and significant effect to firm value because the mechanism of control by institutions is more effective and the bigger of the companies means their manager can accumulate value. Asset management has no effect to firm value.
本研究的目的是探讨机构所有权、企业规模和资产管理对企业价值的影响。本研究的样本是2016-2018年在印度尼西亚证券交易所上市的公司。采用目的抽样法选取样本。本研究使用的数据类型为定量数据,采用多元回归分析分析因变量、企业价值和自变量、机构所有权、企业规模和资产管理。研究结果表明,机构所有权和企业规模对企业价值具有显著的正向影响,因为机构控制机制越有效,公司越大意味着其管理者可以积累价值。资产管理对企业价值没有影响。
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引用次数: 1
Parental decision-making in infant and child male circumcision: a case study in two townships in Gauteng, South Africa 婴儿和儿童男性包皮环切术中的父母决策:南非豪登省两个乡镇的案例研究
IF 1.2 4区 医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Pub Date : 2022-01-02 DOI: 10.2989/16085906.2022.2038645
Eurica Palmer, L. Marais, M. Engelbrecht
Parental decision-making in infant and child male circumcision is influenced by complex, interrelated factors on many levels. Several studies have highlighted reasons for the acceptance and non-acceptance of child male circumcision. This study investigates the factors that influence parental decision-making in this matter and proposes a parental decision-making framework. The study was conducted in the townships of Diepsloot and Diepkloof in Gauteng, South Africa, using 48 in-depth interviews with parents, grandparents and uncles of the boys, as well as government officials and members of civil society as part of an explorative case study. Purposive and snowball sampling were used to select the participants. Thematic analysis was used to analyse the data by applying the conceptual framework of Bronfenbrenner’s ecological systems theory. Three main themes emerged from the data: microsystem factors related to health and hygiene, the father’s circumcision status, cultural expectations, pain, the child’s autonomy and the extended family; mesosystem factors related to early childhood development centres; and exosystem factors related to circumcision policies and financial considerations.
父母在婴儿和儿童男性包皮环切术中的决策在许多层面上受到复杂的、相互关联的因素的影响。几项研究强调了接受和不接受儿童男性包皮环切术的原因。本研究调查了影响父母在这方面决策的因素,并提出了父母决策框架。这项研究在南非豪登省的Diepsloot和Diepkloof镇进行,对男孩的父母、祖父母和叔叔、政府官员和民间社会成员进行了48次深入采访,作为探索性案例研究的一部分。采用目的抽样和滚雪球抽样的方法来选择参与者。运用Bronfenbrenner生态系统理论的概念框架,采用专题分析法对数据进行分析。数据中出现了三个主要主题:与健康和卫生相关的微观系统因素、父亲的包皮环切状况、文化期望、疼痛、孩子的自主性和大家庭;与幼儿发展中心有关的中系统因素;以及与包皮环切术政策和财务考虑相关的外系统因素。
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引用次数: 1
Perspectives on academic mentorship, research collaborations, career advice and work–life balance: a masterclass conversation with Professor Salim Abdool Karim 关于学术指导、研究合作、职业建议和工作与生活平衡的观点:与Salim Abdool Karim教授的大师班对话
IF 1.2 4区 医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Pub Date : 2022-01-02 DOI: 10.2989/16085906.2022.2047078
F. Kimmie-Dhansay, J. Shea, S. Amosun, Xan Swart, L. Thabane
Mentorship and collaboration are fundamental to ensure success in research, particularly health research. In this article, we summarise a conversation between the Master’s in Biostatistics students at Stellenbosch University and Professor Salim Abdool Karim, the head of the Centre for the AIDS Programme of Research in South Africa. In May 2021, Professor Abdool Karim was invited to share some of his expertise and knowledge on successful mentorship and collaboration with researchers in the early stages of their careers. Passion, hard work and always trying one’s best were some of the key values he highlighted as what a young researcher would need to succeed in today’s world. In this candid and open discussion, Professor Abdool Karim provides valuable insight pertaining to the intricacies of a career in research, in terms of collaboration, mentorship and personal lessons drawn from his own life experience.
指导和合作是确保研究,特别是卫生研究取得成功的基础。在这篇文章中,我们总结了Stellenbosch大学生物统计学硕士学生与南非艾滋病研究项目中心负责人Salim Abdool Karim教授之间的一次对话。2021年5月,Abdool Karim教授应邀分享了他在研究人员职业生涯早期成功指导和合作方面的一些专业知识和知识。他强调,在当今世界,一个年轻的研究人员要想取得成功,必须具备激情、努力工作和尽最大努力的一些关键价值观。在这场坦率而开放的讨论中,Abdool Karim教授就合作、指导和从他自己的生活经验中汲取的个人经验,提供了有关研究事业错综复杂的宝贵见解。
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引用次数: 0
Factors associated with HIV testing among youth in a generalised hyperendemic setting: findings from a national survey in Eswatini 斯威士兰一项全国性调查结果显示,在普遍性高流行环境中,青年人中与艾滋病毒检测相关的因素
IF 1.2 4区 医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Pub Date : 2022-01-02 DOI: 10.2989/16085906.2022.2039728
M. S. Simelane, Garikayi B. Chemhaka, Mduduzi Colani Shongwe, Mfundi Ps Motsa, L. P. Dlamini
Aim: Even though Eswatini was the first country in Africa to achieve the UNAIDS 95-95-95 targets among people living with HIV nationally, youth aged 15–24 years lag behind in HIV testing. This study determined the overall prevalence of HIV testing among the youth and the factors associated with HIV testing. Methods: Data were analysed for 1 834 young people from the 2016–2017 Swaziland HIV Incidence Measurement Survey (SHIMS2) using multivariable logistic regression. Results: Overall, 66% of the young people had tested for HIV in the past 12 months before SHIMS2. Lower odds of HIV testing were observed among males, among those aged 15–17 years, the never married/cohabited, those with primary and secondary education, and among those who had high perceived stigma towards people living with HIV and AIDS. Youth from households classified in the poor and middle quintiles had higher odds of testing for HIV compared to those from rich households. Conclusion: Efforts to increase HIV testing should consider the sociodemographic and behavioural factors identified as determinants of HIV non-testing in this age group.
目的:尽管斯瓦蒂尼是非洲第一个在全国艾滋病毒感染者中实现联合国艾滋病规划署95-95-95目标的国家,但15-24岁的年轻人在艾滋病毒检测方面落后了。本研究确定了青少年中艾滋病毒检测的总体流行率以及与艾滋病毒检测相关的因素。方法:采用多变量logistic回归分析2016-2017年斯威士兰艾滋病发病率测量调查(SHIMS2)中1834名年轻人的数据。结果:总体而言,66%的年轻人在SHIMS2之前的12个月内进行了艾滋病毒检测。在男性、15-17岁人群、未婚/同居人群、接受过小学和中学教育的人群以及对艾滋病毒感染者和艾滋病患者有高度耻辱感的人群中,检测艾滋病毒的几率较低。与富裕家庭的年轻人相比,来自贫困和中等家庭的年轻人接受艾滋病毒检测的几率更高。结论:增加艾滋病毒检测的努力应考虑社会人口和行为因素,这些因素被确定为该年龄组未进行艾滋病毒检测的决定因素。
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引用次数: 0
Quality of life and its predictors among clients visiting antiretroviral therapy clinics in Addis Ababa, Ethiopia 埃塞俄比亚亚的斯亚贝巴抗逆转录病毒治疗诊所就诊患者的生活质量及其预测因素
IF 1.2 4区 医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Pub Date : 2022-01-02 DOI: 10.2989/16085906.2021.2013907
Tariku Shimels, Gelila Bogale, Rodas Asrat Kassu, T. Gedif
This study assessed the quality of life (QoL) and associated factors among a group of clients visiting ART clinics in Addis Ababa, Ethiopia. A multi-site cross-sectional study was conducted from 1 to 30 August 2020. Adults with HIV and who fulfilled the inclusion criteria were considered. A systematic random sampling technique with proportional size allocation was employed. Data were collected using a modified EQ-5D and EQ-VAS tool. The analysis was done using SPSS version 26. Non-parametric statistical analyses were done using Mann–Whitney U, Kruskal–Wallis and Spearman’s correlation tests. A p-value ≤ 0.05 and 95% confidence level were considered for analysis. The majority of the clients were from health centres (58%), were 43 years old or less (54%), and were males (63%). Pain/discomfort and depression/anxiety were the most prominent dimensions in the age group above 43 years. The mean score of EQ-5D index values was 0.87 (SD 0.05; 95% CI 0.86–0.87) and that of EQ-VAS was 81 (SD 15; 95% CI 80–83). About 38% and 43% of the clients showed an altered health state of some degree in functional and current overall status respectively. Comorbidity, history of current substance use, facility type, social support and sleep disturbance showed a statistically significant association with both outcomes. A considerable proportion of clients have altered functional and overall health status, with pain/discomfort and depression/anxiety most affected. Inclusion of multidisciplinary treatments for HIV and the highlighting of psychosocial issues that are likely among this group are warranted.
这项研究评估了埃塞俄比亚亚的斯亚贝巴ART诊所的一组客户的生活质量(QoL)和相关因素。2020年8月1日至30日进行了一项多站点横断面研究。对感染艾滋病毒并符合纳入标准的成年人进行了考虑。采用比例大小分配的系统随机抽样技术。使用改进的EQ-5D和EQ-VAS工具收集数据。使用SPSS版本26进行分析。使用Mann–Whitney U、Kruskal–Wallis和Spearman的相关检验进行非参数统计分析。p值≤0.05和95%置信水平被考虑用于分析。大多数客户来自健康中心(58%),年龄在43岁或以下(54%),为男性(63%)。疼痛/不适和抑郁/焦虑是43岁以上年龄组中最突出的维度。EQ-5D指数值的平均得分为0.87(SD 0.05;95%CI 0.86–0.87),EQ-VAS的平均得分是81(SD 15;95%CI 80–83)。约38%和43%的客户在功能和当前总体状态方面分别表现出一定程度的健康状态改变。合并症、当前药物使用史、设施类型、社会支持和睡眠障碍与这两种结果具有统计学意义。相当一部分客户的功能和整体健康状况发生了变化,疼痛/不适和抑郁/焦虑受到的影响最大。有必要纳入艾滋病毒的多学科治疗,并强调这一群体中可能存在的心理社会问题。
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引用次数: 1
Frequency of exposure to the media is associated with levels of HIV-related knowledge and stigmatising attitudes among adults in Ghana 加纳成年人接触媒体的频率与艾滋病毒相关知识水平和污名化态度有关
IF 1.2 4区 医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Pub Date : 2022-01-02 DOI: 10.2989/16085906.2022.2040549
Michael Boah, Daudi Yeboah, Mary Rachael Kpordoxah, M. Adokiya
Studies show that increased knowledge of the human immunodeficiency virus (HIV) is achieved through exposure to mass media, which then contributes to positive attitudes and behaviours towards people living with HIV and acquired immune deficiency syndrome (AIDS). This study examined the relationship between the frequency of exposure to the media and the level of HIV-related knowledge and stigmatising attitudes towards HIV and AIDS among adults in Ghana. A weighted sample of 13 484 men and women 15 to 59 years old took part in the study. The main outcome variable was the HIV-related knowledge score, calculated based on responses to eight questions about general HIV concepts and HIV transmission modes. The frequency of exposure to the media was the primary explanatory variable. The relationship between the frequency of media exposure and the level of HIV-related knowledge was investigated using Poisson regression methods in Stata 13.0. Of the 13 484 respondents analysed, 25%, 88.2% and 79.7% reported reading print media, listening to the radio and watching TV at least once a week respectively. The average HIV-related knowledge score was 4.9 (SD 1.6), with 22.9% of respondents correctly answering five questions and about 2.0% correctly answering all eight questions. The frequency of exposure to the media, particularly print media and television, was associated with an increase in the level of HIV-related knowledge. When compared to having a low level of HIV-related knowledge, having a moderate and high level of HIV-related knowledge reduced the score of stigmatising attitude by 0.065 and 0.277 points, respectively. The adult population in Ghana has a very low level of HIV or AIDS knowledge, as well as a significant level of stigma associated with HIV or AIDS, which could stymie HIV prevention efforts. The media, on the other hand, provide a platform for these issues to be addressed.
研究表明,通过接触大众媒体,人们对人体免疫缺陷病毒的了解有所增加,这有助于对艾滋病毒和获得性免疫缺陷综合征患者采取积极的态度和行为。这项研究调查了加纳成年人接触媒体的频率与艾滋病毒相关知识水平和对艾滋病毒和艾滋病的污名化态度之间的关系。这项研究的加权样本包括13 484名15至59岁的男性和女性。主要的结果变量是艾滋病毒相关知识得分,根据对关于艾滋病毒一般概念和艾滋病毒传播模式的八个问题的回答计算得出。接触媒体的频率是主要的解释变量。使用Stata 13.0中的泊松回归方法研究了媒介暴露频率与HIV相关知识水平之间的关系。在分析的13484名受访者中,25%、88.2%和79.7%的人表示每周至少阅读一次平面媒体、听一次广播和看一次电视。HIV相关知识的平均得分为4.9(SD 1.6),22.9%的受访者正确回答了五个问题,约2.0%的受访者正确答复了所有八个问题。接触媒体,特别是印刷媒体和电视的频率与艾滋病毒相关知识水平的提高有关。与低水平的艾滋病毒相关知识相比,中等水平和高水平的艾滋病相关知识使污名化态度得分分别降低0.065分和0.277分。加纳的成年人口对艾滋病毒或艾滋病的了解程度很低,而且与艾滋病毒或艾滋病有关的污名程度很高,这可能会阻碍艾滋病毒的预防工作。另一方面,媒体为解决这些问题提供了一个平台。
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引用次数: 1
Risk and protective factors for depressive symptoms among the youth living with HIV in Namibia 纳米比亚青年艾滋病毒感染者抑郁症状的风险和保护因素
IF 1.2 4区 医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Pub Date : 2022-01-02 DOI: 10.2989/16085906.2022.2041054
E. Kalomo, Dasha Shamrova, J. Jun, Mgori Nuru Kaddu, A. Kalb
Background : Namibia has one of the highest HIV prevalence rates among young people living with HIV and AIDS. The study of mental well-being among this vulnerable population is emerging as an important area of public health research. Methods : This study examined how gender, social support, food insecurity, HIV-related stigma, HIV treatment adherence and HIV transmission knowledge are related to depressive symptoms among young people living with HIV in rural northern Namibia. Data were collected from 188 participants from the Zambezi region. Results : The hierarchical regression analysis revealed that being a female infected with HIV, having perceived food insecurity, experiencing more HIV-related stigma and having low levels of social support can exacerbate the severity of depressive symptoms in this sample of Namibian youth. Discussion : Our findings point to the need to expand social support interventions, enhance socio-economic programmes and reduce HIV-related stigma among young people living with HIV, especially those residing in rural, HIV endemic, resource-limited communities in developing countries.
背景:纳米比亚是感染艾滋病毒和艾滋病的年轻人中艾滋病毒感染率最高的国家之一。这一弱势群体的心理健康研究正在成为公共卫生研究的一个重要领域。方法:本研究调查了性别、社会支持、粮食不安全、艾滋病毒相关的耻辱、艾滋病毒治疗依从性和艾滋病毒传播知识与纳米比亚北部农村艾滋病毒感染者的抑郁症状之间的关系。数据收集自赞比西地区的188名参与者。结果:分层回归分析显示,作为感染艾滋病毒的女性,有粮食不安全的感觉,经历更多与艾滋病毒相关的耻辱和低水平的社会支持,可以加剧纳米比亚青年样本中抑郁症状的严重程度。讨论:我们的研究结果指出,需要扩大社会支持干预措施,加强社会经济计划,减少感染艾滋病毒的年轻人,特别是那些居住在发展中国家农村、艾滋病毒流行、资源有限社区的年轻人与艾滋病毒相关的耻辱。
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引用次数: 1
Determinants of antiretroviral treatment adherence among patients attending secondary health care facilities in north-east and south-west Nigeria: a comparative study 尼日利亚东北部和西南部二级医疗机构患者抗逆转录病毒治疗依从性的决定因素:一项比较研究
IF 1.2 4区 医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH Pub Date : 2022-01-02 DOI: 10.2989/16085906.2022.2042338
S. Atinge, O. Kanma-Okafor, T. Ladi-Akinyemi, I. Akase, A. Onajole
Background: Four decades after its discovery, HIV continues to be a major global public health issue, even with antiretroviral therapy (ART). Strict adherence to ART remains a challenge, with attendant implications for treatment success. This study aimed at comparing ART adherence between north-east and south-west Nigeria. Methods: A comparative cross-sectional study was conducted in two regions in Nigeria among 400 HIV/AIDS patients on ART. Data were collected using a pre-tested, semi-structured interviewer-administered questionnaire. Multivariable analysis was performed to determine predictors of ART adherence in the regions. The level of significance was set at 0.05. Results: The majority of respondents from both the north-east (87.5%) and south-west (92.5%) of Nigeria had good knowledge about ART. The self-reported adherence level was 90.0% in the north-east and 87.5% in the south-west. Predictors of ART adherence in the north-east were knowledge about ART (AOR 9.949; 95% CI 2.009–49.284) and transport costs to the clinic (AOR 0.177; 95% CI 0.047–0.661). In the south-west, education (AOR 0.198; 95% CI 0.047–0.832) and knowledge of ART (AOR 8.945; 95% CI 1.749–45.751) were identified as predictors of ART adherence. Conclusion: In both regions, knowledge about ART was appreciable, but adherence was sub-optimal. Strategies to support adherence should be tailored to specific predictors in each region.
背景:在发现艾滋病毒四十年后,即使有抗逆转录病毒治疗(ART),艾滋病毒仍然是一个主要的全球公共卫生问题。严格遵守抗逆转录病毒治疗仍然是一项挑战,并对治疗成功产生影响。这项研究旨在比较尼日利亚东北部和西南部抗逆转录病毒治疗依从性。方法:在尼日利亚两个地区对400名接受抗逆转录病毒治疗的艾滋病毒/艾滋病患者进行比较横断面研究。数据收集使用预先测试,半结构化的访谈者管理问卷。进行多变量分析以确定该地区抗逆转录病毒治疗依从性的预测因素。显著性水平设为0.05。结果:尼日利亚东北部(87.5%)和西南部(92.5%)的大多数受访者对抗逆转录病毒治疗有良好的了解。自我报告的依从性水平在东北部为90.0%,在西南部为87.5%。东北地区ART依从性的预测因子为ART知识(AOR为9.949;95% CI 2.009-49.284)和到诊所的交通费(AOR 0.177;95% ci 0.047-0.661)。在西南地区,教育(AOR 0.198;95% CI 0.047-0.832)和ART知识(AOR 8.945;95% CI 1.749-45.751)被确定为抗逆转录病毒治疗依从性的预测因子。结论:在这两个地区,人们对抗逆转录病毒治疗的了解程度都是可观的,但依从性不是最佳的。支持依从性的策略应根据每个地区的具体预测因素进行调整。
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引用次数: 0
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Ajar-African Journal of Aids Research
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