The Relevance of Accounting Theory on Business Financial Performance in Nigeria

The study was on the relevance of accounting theory on business financial performance in Nigeria. The objective of the study was to examine how accounting theory affects financial performance of business in Nigeria. The research was carried out, using three quoted companies (Berger Paint, Lafarge Cement and Meyer Plc) as the study area. Secondary data was gotten from the companys’ audited annual reports on return on asset with multiple regression analysis. Findings revealed that accounting theory have no significant relationship with the financial performance of business organizations in Nigeria. Thus, it is recommended that the Management of quoted companies must introduce new accounting theories to improve their financial reporting quality and performance; so that the level of their profit can significantly increase

Assessment of Natural Radionuclides and Some Toxic Metals in Vegetables Cultivated Around Ibese and Ewekoro Cement Industries in Ogun State, Southwest Nigeria

Absorption of natural radionuclides and heavy metals (HM) contents from wastes is a possible way of soil contamination which subsequently adversely affects the plants cultivated in the area and human health when consumed. Therefore, this study aimed to measure NORMs and some toxic metals in five types of vegetable; Telfairia occidentalis, Corchorus olitorius, Solanum Lycopersicum, Amaranthus hybridus, and, Talinum fruticosum around two cement industries in Ogun state using Sodium Iodide detector and Atomic Absorption Spectrometer. The mean concentrations of radionuclide (226Ra, 228Ra, and 40K) in the samples were 21.31±2.40, 10.62±2.52 and 220.71±14.32, respectively in Telfairia occidentalis and lower in all other samples. The metals analyzed (Pb, Cd, Cu, Ni and Zn) have their average concentrations as 0.08, 0.18, 3.21, 0.45 and 2.15 mg kg-1 respectively in Telfairia occidentalis; 0.11, 0.07, 4.29, 0.58 and 2.84 mg kg-1 in Corchorus olitorius; 1.00, 0.18, 4.20, 0.34 and 3.60 mg kg-1 in Solanum Lycopersicum. The hazard indices obtained were 1.47, 1.69, 2.21, 1.71 and, 1.29, respectively, meaning hazard is probable from consuming the vegetables. The committed doses (0.4 and 0.38 µSv y-1) and the cancer risks (0.41 ×10-6 in Ibese and 0.37 × 10-6) estimated are well below the United Nation Scientific Committee on Energy and Atomic Research

Effect of early tranexamic acid administration on mortality, hysterectomy, and other morbidities in women with post-partum haemorrhage (WOMAN): an international, randomised, double-blind, placebo-controlled trial

Background Post-partum haemorrhage is the leading cause of maternal death worldwide. Early administration of tranexamic acid reduces deaths due to bleeding in trauma patients. We aimed to assess the effects of early administration of tranexamic acid on death, hysterectomy, and other relevant outcomes in women with post-partum haemorrhage. Methods In this randomised, double-blind, placebo-controlled trial, we recruited women aged 16 years and older with a clinical diagnosis of post-partum haemorrhage after a vaginal birth or caesarean section from 193 hospitals in 21 countries. We randomly assigned women to receive either 1 g intravenous tranexamic acid or matching placebo in addition to usual care. If bleeding continued after 30 min, or stopped and restarted within 24 h of the first dose, a second dose of 1 g of tranexamic acid or placebo could be given. Patients were assigned by selection of a numbered treatment pack from a box containing eight numbered packs that were identical apart from the pack number. Participants, care givers, and those assessing outcomes were masked to allocation. We originally planned to enrol 15 000 women with a composite primary endpoint of death from all-causes or hysterectomy within 42 days of giving birth. However, during the trial it became apparent that the decision to conduct a hysterectomy was often made at the same time as randomisation. Although tranexamic acid could influence the risk of death in these cases, it could not affect the risk of hysterectomy. We therefore increased the sample size from 15 000 to 20 000 women in order to estimate the effect of tranexamic acid on the risk of death from post-partum haemorrhage. All analyses were done on an intention-to-treat basis. This trial is registered with ISRCTN76912190 (Dec 8, 2008); ClinicalTrials.gov, number NCT00872469; and PACTR201007000192283. Findings Between March, 2010, and April, 2016, 20 060 women were enrolled and randomly assigned to receive tranexamic acid (n=10 051) or placebo (n=10 009), of whom 10 036 and 9985, respectively, were included in the analysis. Death due to bleeding was significantly reduced in women given tranexamic acid (155 [1·5%] of 10 036 patients vs 191 [1·9%] of 9985 in the placebo group, risk ratio [RR] 0·81, 95% CI 0·65–1·00; p=0·045), especially in women given treatment within 3 h of giving birth (89 [1·2%] in the tranexamic acid group vs 127 [1·7%] in the placebo group, RR 0·69, 95% CI 0·52–0·91; p=0·008). All other causes of death did not differ significantly by group. Hysterectomy was not reduced with tranexamic acid (358 [3·6%] patients in the tranexamic acid group vs 351 [3·5%] in the placebo group, RR 1·02, 95% CI 0·88–1·07; p=0·84). The composite primary endpoint of death from all causes or hysterectomy was not reduced with tranexamic acid (534 [5·3%] deaths or hysterectomies in the tranexamic acid group vs 546 [5·5%] in the placebo group, RR 0·97, 95% CI 0·87-1·09; p=0·65). Adverse events (including thromboembolic events) did not differ significantly in the tranexamic acid versus placebo group. Interpretation Tranexamic acid reduces death due to bleeding in women with post-partum haemorrhage with no adverse effects. When used as a treatment for postpartum haemorrhage, tranexamic acid should be given as soon as possible after bleeding onset. Funding London School of Hygiene & Tropical Medicine, Pfizer, UK Department of Health, Wellcome Trust, and Bill & Melinda Gates Foundation

Can the Fear of the Chair be Worsened by Dental Appointments?

Introduction: Limitations in dental access and challenges associated with service delivery often necessitates the usage of an appointment system in patient care. This research aimed to determine the association between levels of dental anxiety in dental patients and dental treatment appointment at the Lagos State University Teaching Hospital (LASUTH). Materials and Methods: A descriptive study at a tertiary hospital in Lagos State. A systematic sampling method was used to enlist 149 study patients in four clinical dental departments in LASUTH, whereas sociodemographic, clinical history, and anxiety-related data were collected using a structured interviewer-administered questionnaire. Visual analog scale (VAS) was used to assess inconvenience, whereas the Modified Dental Anxiety Scale (MDAS) was used for anxiety assessment. Data entry and analysis was performed using Statistical Package for Social Sciences version 20, P value of <0.05 was considered significant. Results: The mean age of the respondents was 25.3 ± 6.8; 53% had never had a dental visit and majority felt inconvenient by the length of dental appointment (62.7%; mean VAS = 5.95 ± 2.72); higher levels of inconvenience was significantly associated with levels of anxiety (MDAS—13.96 ± 4.8; P = 0.010). At baseline, age group ≤20 years (MDAS—15.21 ± 4.0; P = 0.026), female gender (MDAS—14.44 ± 4.8; P = 0.042), and primary level of education (MDAS—0.029; P = 15.25 ± 4.7) were significantly associated with high levels of anxiety. At baseline, 14.8% had high dental anxiety (MDAS scores of ≥19), and this increased to 18.1% on the treatment appointment day. Conclusion: Dental appointments appear to be associated with impact on anxiety levels. MDAS can be used as a screening tool to identify anxious patients to determine which treatment approach to adopt and possibly give shorter appointments

Determination of natural radioactivity and hazard in soil samples in and around gold mining area in Itagunmodi, south-western, Nigeria

The activity concentrations of natural radionuclides 238U, 232Th and 40K in soil samples from the gold mining area in Itagunmodi were measured by gamma spectrometry using Sodium Iodide detector. Radiological hazard assessments due to these natural radionuclides were carried out. The average activity concentrations of 238U, 232Th and 40K determined in the mining sites were 55.3 ± 1.2, 26.4 ± 2.7 and 505.1 ± 7.1 Bqkg−1, respectively while in the normal living areas it was respectively 8.8 ± 1.9, 17.5 ± 2.7 and 102.8 ± 12.1 Bqkg−1. The mean annual effective dose in the mining site was 81.3 μSv which is about 16% higher than the world average. The mean radium equivalent activity concentration, the mean external and internal hazard indices in the study areawere less than the world averages. Therefore, mining activities in Itagunmodi poses no radiological hazard to the general public

Association between dental caries, odontogenic infections, oral hygiene status and anthropometric measurements of children in Lagos, Nigeria

Dental caries is a significant public health problem afflicting about a third of the world’s population which impacts nutrition, quality of life and systemic health. Aim: We explored associations between dental caries, odontogenic infections, oral hygiene and anthropometric measurements of children in Lagos, Nigeria. Methods: A pretested validated questionnaire was administered on 278 children who also received anthropometric assessment and dental examinations. Caries was scored according to WHO criteria and untreated dental caries by the Pulpal Exposure, Ulceration, Fistula, Abcess (PUFA/pufa) index. The weight for age (WAZ), height for age (HAZ), and weight for height (WHZ) parameters evaluated nutritional status. Categorical and continuous data were analysed by χ2-test and ANOVA. Regression analysis was done and statistical significance set at p ≤ 0.05. Results: The prevalence of Decayed, Missing, and Filled Teeth (DMFT + dmft) > 0 was 220 (79.1%) and the proportion of d+D teeth in dmft+DMFT index was 194 (70.0%). The prevalence of odontogenic infections due to caries (PUFA + pufa > 0) was 172 (61.8%). 74 (26.6%) children were stunted; 12 (4.3%) were underweight while 30 (10.8%) were wasted. Children with PUFA + pufa > 1 had increased risk of wasting (OR: 2.45; 95% CI: 1.16-4.88). Children with DMFT+dmft >5 were also significantly underweight with odds ratios of 2.34 (95% CI 1.04-4.33). Conclusions: There was significant association between untreated dental caries, odontogenic infections and stunting, wasting and being underweight among the children studied. Policy makers should be aware of the additional burden that oral neglect has on anthropometric indices

Reliability of Visual Inspection After Acetic Acid Staining in Screening for Cervical Pre-malignant Lesion Among Female Subjects in a Rural Tertiary Hospital in Nigeria

Abstract: This study was carried out in order to assess the sensitivity and specificity of visual inspection after acetic acid staining (VIA) using Papanicolaou smear as the gold standard screening method for cervical premalignant lesion. Two hundred and twenty (220) consecutive and consenting women ages 20 – 70 years, attending Federal Medical Centre, Ido-Ekiti, Ekiti State, were recruited. Relevant data were collected using interviewer-administered semi-structured questionnaires. In conclusion, the prevalence of pre-malignant lesion of cervical cancer is high in this study. It is therefore recommended that awareness of cervical cancer and its screening should be improved through health education campaigns. VIA can serve as an alternative to Papanicolaou smear in resource-limited countries, since it has high level of specificity and sensitivity as Papanicolaou smear