BackgroundWhile self-medication is common, inappropriate self-medication has potential risks. This study assesses inappropriate self-medication among adolescents and examines the relationships among medication literacy, substance use, and inappropriate self-medication.MethodIn 2016, a national representative sample of 6,226 students from 99 primary, middle, and high schools completed an online self-administered questionnaire. Multiple logistic regression analysis was used to examine factors related to inappropriate self-medication.ResultsThe prevalence of self-medication in the past year among the adolescents surveyed was 45.8%, and the most frequently reported drugs for self-medication included nonsteroidal anti-inflammatory drugs or pain relievers (prevalence = 31.1%), cold or cough medicines (prevalence = 21.6%), analgesics (prevalence = 19.3%), and antacids (prevalence = 17.3%). Of the participants who practiced self-medication, the prevalence of inappropriate self-medication behaviors included not reading drug labels or instructions (10.1%), using excessive dosages (21.6%), and using prescription and nonprescription medicine simultaneously without advice from a health provider (polypharmacy) (30.3%). The results of multiple logistic regression analysis showed that after controlling for school level, gender, and chronic diseases, the participants with lower medication knowledge, lower self-efficacy, lower medication literacy, and who consumed tobacco or alcohol were more likely to engage in inappropriate self-medication.ConclusionLower medication literacy and substance use were associated with inappropriate self-medication among adolescents.

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This study examines whether accounting quality changed for a diverse set of German firms that were required to switch accounting standards from U.S. Generally Accepted Accounting Principles (U.S. GAAP) to International Financial Reporting Standards (IFRS) (MANDATORY sample). Additionally, we utilize a control sample of German firms that report using IFRS during the entire sample period (CONTROL sample). In both the MANDATORY and CONTROL samples, we find evidence of decreased conditional conservatism, increased value relevance of earnings, and smoother earnings surrounding the mandatory IFRS adoption period. Further, we find no evidence that these changes in accounting quality proxies are significantly different between the MANDATORY and CONTROL samples. While we do not draw causal inferences, results are consistent with the notion that other concurrent changes within Germany, such as economic shocks or the changes in the institutional environment (e.g., enforcement system) documented in Christensen, Hail, and Leuz (2013), are driving the observed changes in accounting quality, rather than the transition from U.S. GAAP to IFRS.

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This study was an evaluation of the Health Promoting School (HPS) program in Taiwan and its effectiveness in enhancing students’ knowledge and abilities with regard to correct medication usage. In 2011, baseline and follow-up self-administered online surveys were received from 3520 middle-school and primary students from intervention schools, and 3738 students from comparison primary and secondary schools completed the same survey. The results indicated that after implementing the correct medication use HPS program, students’ knowledge and abilities concerning correct medication usage (i.e., the need to express clearly personal conditions to physicians, to check information on the medication packages, to take medication correctly and adhere to prescribed medication regimens, not to buy or acquire medication from unlicensed sources, and to consult pharmacists/physicians) were significantly increased among the students in the intervention schools ( p < 0.001). In addition, students’ knowledge and abilities concerning correct medication usage were significantly higher in the intervention schools compared with the comparison schools ( p < 0.001). In conclusion, the correct medication use HPS program significantly enhanced students’ knowledge and abilities concerning correct medication usage.