Human Capital Accounting: Assessing Possibilities for Domestication of Practice in Nigeria

The paper aims at Assessing Possibilities for Domestication of HRA Practice in Nigeria, we review historical background of HRA and its current practices around the world in order to highlight some important lessons that cloud be learned by Nigeria as benefit or otherwise of HRA practice to the economy. The study utilized purely secondary data in form of journal articles, theses, dissertations and web-based materials. This paper discovered that, the existing accounting practice lack regard to human resource as an asset and that have significantly discouraged the use of any or a combination of measurement technique(s) in quantifying human resource let alone reporting it in Nigeria, it also established that HRA practice will enhance the completeness and quality of  financial reporting in Nigeria by providing more information on the real value of companies to investors and other stakeholders for rational decision making. Moreover, the article concludes that, it is possible to domesticate HRA practice in Nigeria considering that, both professional and accounting standards are capable of accommodating HRA practices especially with the growth of service sector in the Nigerian economy and the manner in which convergence and harmonization of accounting practice grow stronger by the day. Finally we recommend for domestication of HRA practice in Nigeria through legislation and ensuring complete participation of all stakeholders, also international accounting standard (38) on accounting for intangible assets shall be expanded to cover human resource or there should be a new standard developed to carter for HRA practice in Nigeria. Keywords: Human Capital, Human Resource Accounting, Cross-national comparison and Investment Decision

Hearing evaluation of nigerian prison inmates: a cross-sectional survey

Background: Prisoners, due to confinement are isolated from contact with the society and access to many of the facilities, including medical care. This study aimed to evaluate the hearing threshold of inmates of Kaduna convict prison. Method: It was a cross-sectional study of prison inmates at the Kaduna convict prison between April 2017 and February 2019. Ethical approvals were obtained from relevant bodies and all consented inmates aged 18 – 55years in the Kaduna convict prison were enrolled. Equal number of control matched for age and gender were enrolled from the communities in Kaduna North Local Government Area. Data were collated using a structured questionnaire. A diagnostic Pure Tone Audiometry was performed to assess their hearing threshold. Statistical Package for Social Sciences (SPSS) version 20.0 was used for analysis. Results: Four hundred and thirty inmates and equal number of control group were enrolled. The mean age for the inmates and controls were 30.2±7.5 and 30.4±8.02 years respectively. There were 383 males and 47 females in both groups. Among the 860 ears of the inmates, 238(27.7%) ears had hearing loss while in the control group, 95/ (11.1%) ears had impaired hearing. Conductive hearing loss was the commonest among the inmates 111(46.6%) while sensorineural was commoner among the controls 57(60.0%). The mean pure tone average among the inmates was 25.6±11.3dBHL and 26.1±11.2dBHL on the right and left ears respectively while in the control group, it was 18.4±7.8dBHL on the right and 17.9±7.9dBHL on the left. Conclusion: This study revealed that hearing loss was more prevalent among prison inmates than in the general population. In majority of the inmates, the hearing loss was mild, conductive and mostly affecting all the frequencies

Impact of opioid-free analgesia on pain severity and patient satisfaction after discharge from surgery: multispecialty, prospective cohort study in 25 countries

Background: Balancing opioid stewardship and the need for adequate analgesia following discharge after surgery is challenging. This study aimed to compare the outcomes for patients discharged with opioid versus opioid-free analgesia after common surgical procedures.Methods: This international, multicentre, prospective cohort study collected data from patients undergoing common acute and elective general surgical, urological, gynaecological, and orthopaedic procedures. The primary outcomes were patient-reported time in severe pain measured on a numerical analogue scale from 0 to 100% and patient-reported satisfaction with pain relief during the first week following discharge. Data were collected by in-hospital chart review and patient telephone interview 1 week after discharge.Results: The study recruited 4273 patients from 144 centres in 25 countries; 1311 patients (30.7%) were prescribed opioid analgesia at discharge. Patients reported being in severe pain for 10 (i.q.r. 1-30)% of the first week after discharge and rated satisfaction with analgesia as 90 (i.q.r. 80-100) of 100. After adjustment for confounders, opioid analgesia on discharge was independently associated with increased pain severity (risk ratio 1.52, 95% c.i. 1.31 to 1.76; P < 0.001) and re-presentation to healthcare providers owing to side-effects of medication (OR 2.38, 95% c.i. 1.36 to 4.17; P = 0.004), but not with satisfaction with analgesia (beta coefficient 0.92, 95% c.i. -1.52 to 3.36; P = 0.468) compared with opioid-free analgesia. Although opioid prescribing varied greatly between high-income and low- and middle-income countries, patient-reported outcomes did not.Conclusion: Opioid analgesia prescription on surgical discharge is associated with a higher risk of re-presentation owing to side-effects of medication and increased patient-reported pain, but not with changes in patient-reported satisfaction. Opioid-free discharge analgesia should be adopted routinely

Reducing the environmental impact of surgery on a global scale: systematic review and co-prioritization with healthcare workers in 132 countries

Abstract Background Healthcare cannot achieve net-zero carbon without addressing operating theatres. The aim of this study was to prioritize feasible interventions to reduce the environmental impact of operating theatres. Methods This study adopted a four-phase Delphi consensus co-prioritization methodology. In phase 1, a systematic review of published interventions and global consultation of perioperative healthcare professionals were used to longlist interventions. In phase 2, iterative thematic analysis consolidated comparable interventions into a shortlist. In phase 3, the shortlist was co-prioritized based on patient and clinician views on acceptability, feasibility, and safety. In phase 4, ranked lists of interventions were presented by their relevance to high-income countries and low–middle-income countries. Results In phase 1, 43 interventions were identified, which had low uptake in practice according to 3042 professionals globally. In phase 2, a shortlist of 15 intervention domains was generated. In phase 3, interventions were deemed acceptable for more than 90 per cent of patients except for reducing general anaesthesia (84 per cent) and re-sterilization of ‘single-use’ consumables (86 per cent). In phase 4, the top three shortlisted interventions for high-income countries were: introducing recycling; reducing use of anaesthetic gases; and appropriate clinical waste processing. In phase 4, the top three shortlisted interventions for low–middle-income countries were: introducing reusable surgical devices; reducing use of consumables; and reducing the use of general anaesthesia. Conclusion This is a step toward environmentally sustainable operating environments with actionable interventions applicable to both high– and low–middle–income countries

Extranodal NK/ T-Cell lymphoma in an African

Background: Extranodal Nasal NK (Natural Killer) / T-Cell lymphoma is one of the rare tumours of the head and neck region. Its prevalence is unknown among Africans. It is characterised by progressive destruction of the structures in the nasal cavity, may erode the palate and in some cases, it may metastasize. Hallmark of diagnosis is immunohistochemistry. With delayed presentation, the prognosis is very poor.Methods: We present a 30 year old lady with complaints of two years' history of thick nasal discharge, progressive nasal blockage, hyponasal speech and pains in the nose. She was diagnosed with retroviral disease few weeks before presentation. Anterior rhinoscopy revealed a mass in the right nasal ala, destroyed nasal septum, crusts filling both nasal cavities. Patient had biopsy of the nasal mass and was screened for syphilis and Tuberculosis. She also had full blood count, serum electrolytes urea and creatinine assessment.Results: Mantoux test and VDRL (Veneral Disease Research Laboratory) test were negative, histology result revealed malignant lymphoma and immunohistochemistry was positive for CD45, CD3, CD79a and Epstein-Barr virus-encoded RNA (EBER) but negative for CD10, CD20, EMA and Vimentin. By the time of making the diagnosis, the patient was lost to followup.Conclusion: Extranodal NK/T-Cell lymphoma, being rarely seen among Africans, required high index of suspicion for diagnosis. Physicians should be on the lookout for it, multicentre reports should be collated to find its prevalence among Africans.Keywords: African, NK / T-cell lymphoma, immunohistochemistr

Comparison of Auricular Anthropometric Measurements of Pupils in Deaf and Regular Schools in Kaduna Metropolis, Kaduna-Nigeria

Background: Individuals with abnormal set of ears feel depressed, and this could affect their self esteem. Methods: A cross-sectional study that assessed auricular anthropometric measurements of pupils at the schools for the deaf and those in regular schools within Kaduna metropolis, Kaduna. Ethical approval was obtained from the state Ministry of Health. Consent was obtained from the parents/guardians of the pupils and assent from the pupils. Pupils were selected in a multi-staged sampling fashion. Digital Vernier Caliper was used to measure the total ear height, the ear width and the ear projection of the deaf pupils and normal pupils. The generated data was analysed with SPSS version 20. Results: Age range of subjects was 8-17 years, mean of 13.5±2.4 against 7-17 years, mean of 13.1±1.8 for controls. Mean right total ear height among subjects was 61.5±7.2mm against 61.3±4.6mm among controls. Left mean total ear height among subjects and controls was 61.6±7.2mm and 61.5±4.4 respectively. Mean right ear width among subjects and controls was 33.4±5.2mm and 37.2±4.0mm respectively. Mean left ear width among subjects was 33.4±5.3mm and 37.2±4.1mm among controls. Mean right ear projection among subjects was 21.7±4.1mm and 21.5±2.4mm among  controls. Mean left ear projection among subjects and controls was 21.9±3.7mm and 21.4±2.3mm respectively. Conclusion: Our study showed that the deaf pupils had lower values of ear width in both ears compared to the general population. Keywords: Anthropometry, Auricular, Kaduna, Pupil

Pure tone hearing threshold of patients with cleft palate anomaly in Kaduna, Nigeria

&lt;p class="abstract"&gt;&lt;strong&gt;Background:&lt;/strong&gt; &lt;span lang="EN-IN"&gt;Hearing loss is common in people with isolated cleft palate (ICP) or cleft lip and palate (CLP). There is renewed hope for surgical repair for people with cleft deformity in Nigeria today due to serious commitment in offering them free surgeries by Smile Train and other non-governmental organizations. While effort at corrective surgery is very commendable, the need for proper diagnosis and management of hearing loss among the cleft population cannot be overemphasized. The aim of this study was to assess the pure tone hearing threshold of patients with cleft palate anomaly at Smile Train Centre Kaduna, Nigeria. &lt;/span&gt;&lt;/p&gt;&lt;p class="abstract"&gt;&lt;strong&gt;Methods:&lt;/strong&gt; &lt;span lang="EN-IN"&gt;This was a prospective cross-sectional case controlled study to assess the pure tone hearing threshold of consecutive adults and children not less than 5 years of age with repaired or unrepaired cleft lip and cleft palate attending Etomie Smile Train Centre in Kaduna, Nigeria compared with a control group of non-cleft volunteers matched for age and sex. Ethical clearance and informed consent were obtained. History, ear examination and pure tone audiometry were performed. Data collected were analyzed using SPSS version 16. Simple statistical parameters, Chi - Square and paired-samples T-test were used as appropriate. The level of statistical significance was set at p&amp;lt;­­0.05.  &lt;/span&gt;&lt;/p&gt;&lt;p class="abstract"&gt;&lt;strong&gt;Results:&lt;/strong&gt; &lt;span lang="EN-IN"&gt;The prevalence of hearing loss was 59.4% in patients with CLP and ICP and 12% among the control group. &lt;/span&gt;&lt;/p&gt;&lt;p class="abstract"&gt;&lt;strong&gt;Conclusions:&lt;/strong&gt; &lt;span lang="EN-IN"&gt;There is high prevalence of conductive hearing loss among patients with cleft palate anomaly at Etomie Smile Train Centre Kaduna.&lt;/span&gt;&lt;/p&gt;</jats:p

Prevalence And Pattern Of Hearing Loss At A State Tertiary Health Facility In Damaturu, North-eastern Nigeria

Background: Hearing loss being a hidden disability attracts less sympathy from the public as well as governmental and non governmental organizations.Objective: The Objective of the study was to determine the prevalence and pattern of hearing loss among patients seen at the out patient unit of Ear, Nose and Throat clinic of the Yobe State University Teaching Hospital, Damaturu, Yobe State, Nigeria. Patients and Methods: This was a retrospective study of all registered patients with hearing impairment seen at the department of Ear, Nose and Throat, Head and Neck Surgery of the Yobe State University Teaching Hospital, Damaturu from 1st January, 2018 to 31st December, 2018. Case files were retrieved and reviewed. Data was extracted and entered into a Proforma. Extracted data include socio-demographic information, mode of presentation, examination findings, diagnosis, investigations done, treatment offered and outcome. The generated data was analyzed using SPSS version 20. Results: Seventy four, out of the total 1268 patients seen at the department of Ear, Nose and Throat clinic within the period under review, had hearing loss making a hospital prevalence of hearing loss of 5.8%. Median age of the participants was 20 years (range 2months-80years). Middle ear infections accounted for majority of the aetiologic factors and most patients presented with bilateral, moderate mixed hearing loss. Most patients had ear dressing to achieve dryness while 6 had tympano-mastoidectomy. Conclusions: The prevalence of hearing loss is low, with most patients presenting with ear discharge. The pattern found in the majority of the patients is bilateral moderate mixed hearing loss</jats:p

Hearing threshold of patients with chronic kidney disease undergoing haemodialysis

&lt;p class="abstract"&gt;&lt;strong&gt;Background:&lt;/strong&gt; Chronic kidney disease (CKD) has been recognised as a serious public health issue due to its many associated complications, including hearing loss (HL). The study aimed to determine the hearing threshold of adult patients with CKD undergoing haemodialysis.&lt;/p&gt;&lt;p class="abstract"&gt;&lt;strong&gt;Methods:&lt;/strong&gt; This was a prospective, hospital-based study of patients with CKD undergoing haemodialysis in a tertiary hospital in Kaduna, carried out between December 2017 and November 2018. Ethical approval and informed consent were obtained. Data was analysed using SPSS version 20. Statistical analysis was with t test and Chi square and level of significance was set at p&amp;lt;0.05.&lt;/p&gt;&lt;p class="abstract"&gt;&lt;strong&gt;Results:&lt;/strong&gt; Thirty patients with CKD undergoing haemodialysis were age and sex matched with 30 controls (CKD patients not on dialysis). Mean age for subjects and controls were 44.6±14.3 and 41.7±12.5, respectively. Mean right ear pure tone average (PTAv) among subjects and the controls were 32.7±9.6 and 25.6±6.2, respectively. Mean left ear PTAv among subjects and controls were 33.3±9.7 and 25.8±6.2, respectively. Hearing loss was present in 73.3% and 41.7% among the subjects and controls respectively (p&amp;lt;0.001). Of the 22 ears of subjects that had ≤10 sessions of dialysis, 13 (59.1%) ears had HL and of the 38 ears that had &amp;gt;10 sessions of dialysis, 30 (78.9%) ears had HL. The difference between hearing threshold and sessions of dialysis was statistically significant (p=0.001).&lt;/p&gt;&lt;p class="abstract"&gt;&lt;strong&gt;Conclusions:&lt;/strong&gt; Hearing thresholds of CKD patients on dialysis was higher than those not on dialysis. Haemodialysis significantly affects the hearing thresholds of CKD patients.&lt;/p&gt;&lt;p&gt; &lt;/p&gt;</jats:p