EXTENT OF IMPLEMENTATION OF AUDITING GUIDELINES FOR ASSETS IN FINANCIAL REPORTING IN TERTIARY EDUCATIONAL INSTITUTIONS IN SOUTH EAST, NIGERIA

This study determined the extent of implementation of auditing guidelines for assets in financial reporting in tertiary educational institutions in South-East, Nigeria. Two research questions guided the study and four null hypotheses were tested at 0.05 level of significance. Related literature pertinent to the study were reviewed which exposed the need for the study. Descriptive survey research design was adopted, using a population of 1,405 accounting officers. Taro Yamane formula was utilized to select a sample size of 311. A structured questionnaire developed by the researchers was used for data collection. Cronbach Alpha was used to establish the reliability of the instrument. The reliability index obtained was r = 0.81 and 0.80. Data collected were analyzed using mean, standard deviation, t-test and ANOVA. Mean was used to answer the research questions and standard deviation was used to explain how the responses of the respondents varied. ANOVA and t-test were used to test the hypotheses. The results showed that audit guidelines for fixed assets and disposal of fixed assets were moderately implemented by account officers in financial reporting in tertiary educational institutions. The results also showed that there was no significant difference in the mean ratings of account officers based on type and ownership of institutions. Based on the findings, the researchers recommended among others, that the management of tertiary educational institutions should, as a matter of urgency emboss the institutions’ names on all assets and update fixed asset registers thereon to safeguard all assets against pilfering and other unauthorized uses.  Article visualizations

A protocol for the inclusion of minoritized persons in Alzheimer disease research from the ADNI3 Diversity Taskforce

IMPORTANCE: Black or African American (hereinafter, Black) and Hispanic or Latino/a/x (hereinafter, Latinx) adults are disproportionally affected by Alzheimer disease, but most research studies do not enroll adequate numbers of both of these populations. The Alzheimer\u27s Disease Neuroimaging Initiative-3 (ADNI3) launched a diversity taskforce to pilot a multipronged effort to increase the study inclusion of Black and Latinx older adults. OBJECTIVE: To describe and evaluate the culturally informed and community-engaged inclusion efforts to increase the screening and enrollment of Black and Latinx older adults in ADNI3. DESIGN, SETTING, AND PARTICIPANTS: This cross-sectional study used baseline data from a longitudinal, multisite, observational study conducted from January 15, 2021, to July 12, 2022, with no follow-up. The study was conducted at 13 ADNI3 sites in the US. Participants included individuals aged 55 to 90 years without cognitive impairment and those with mild cognitive impairment or Alzheimer disease. EXPOSURES: Efforts included (1) launch of an external advisory board, (2) changes to the study protocol, (3) updates to the digital prescreener, (4) selection and deployment of 13 community-engaged research study sites, (5) development and deployment of local and centralized outreach efforts, and (6) development of a community-science partnership board. MAIN OUTCOMES AND MEASURES: Screening and enrollment numbers from centralized and local outreach efforts, digital advertisement metrics, and digital prescreener completion. RESULTS: A total of 91 participants enrolled in the trial via centralized and local outreach efforts, of which 22 (24.2%) identified as Latinx and 55 (60.4%) identified as Black (median [IQR] age, 65.6 [IQR, 61.5-72.5] years; 62 women [68.1%]). This represented a 267.6% increase in the monthly rate of enrollment (before: 1.11 per month; during: 4.08 per month) of underrepresented populations. For the centralized effort, social media advertisements were run between June 1, 2021, and July 31, 2022, which resulted in 2079 completed digital prescreeners, of which 1289 met criteria for subsequent site-level screening. Local efforts were run between June 1, 2021, to July 31, 2022. A total of 151 participants underwent site-level screening (100 from local efforts, 41 from centralized efforts, 10 from other sources). CONCLUSIONS AND RELEVANCE: In this cross-sectional study of pilot inclusion efforts, a culturally informed, community-engaged approach increased the inclusion of Black and Latinx participants in an Alzheimer disease cohort study

Central Venous Catheter-Associated Pericardial Tamponade in a 6-Day Old: A Case Report

Introduction. Pericardial effusion (PCE) and tamponade can cause significant morbidity and mortality in neonates. Such cases have been reported in the literature in various contexts. Case Presentation. A 6-day old neonate with meconium aspiration syndrome and persistent pulmonary hypertension of newborn on high frequency oscillator ventilation and inhaled nitric oxide was referred to our hospital with a large pericardial effusion causing hemodynamic compromise. Prompt pericardiocentesis led to significant improvement in the cardio-respiratory status and removal of the central line prevented the fluid from reaccumulating. Cellular and biochemical analysis aided in the diagnosis of catheter related etiology with possibility of infusate diffusion into the pericardial space. Conclusion. We present this paper to emphasize the importance of recognizing this uncommon but serious complication of central venous catheters in intensive care units. We also discuss the proposed hypothesis for the mechanism of production of PCE

Efficacy of galcanezumab in patients with migraine and history of failure to 3-4 preventive medication categories: subgroup analysis from CONQUER study

Background: Chronic migraine (CM) and episodic migraine (EM) are associated with substantial headache-related disability, poor quality of life and global societal burden. In this subgroup analysis from the CONQUER study, we report efficacy outcomes from a pre-specified analysis of galcanezumab versus placebo in patients with CM or EM and 3–4 prior preventive medication category failures due to inadequate efficacy (after at least 2 months at maximum tolerated dose), or safety or tolerability reasons. The patient population is of particular interest due to evidence of decreased quality of life and increased economic burden among patients with migraine that is inadequately managed and is of interest to decision-makers globally. Methods: Key outcomes included overall mean change from baseline in monthly migraine headache days and proportions of patients achieving ≥30% (CM), ≥50%, and ≥ 75% reduction (response rates) in monthly migraine headache days across Months 1–3. Patient functioning and disability were evaluated at Month 3. Results: Of the 462 randomized patients, 186 (40.3%) had a history of 3–4 preventive category failures. Galcanezumab versus placebo resulted in significantly (P ≤ .001) larger overall mean reduction in monthly migraine headache days (total: − 5.49 versus − 1.03; CM: − 6.70 versus − 1.56; EM: − 3.64 versus − 0.65). Similarly, the ≥50% response rate was significantly (P ≤ .001) higher with galcanezumab versus placebo (total: 41.0 versus 12.7; CM: 41.5 versus 8.4; EM: 41.1 versus 16.5). In the CM group, the ≥30% response rate was significantly higher in the galcanezumab group than the placebo group (CM, 57.5 versus 19.8, P ≤ .0001) as was the ≥75% response rate (13.3 versus 2.6, P ≤ .05). Galcanezumab also resulted in significant (P < .0001) improvements in patient functioning and reductions in disability. Conclusions: Galcanezumab was effective in a difficult-to-treat population of patients with CM or EM who had failed 3–4 prior preventive medication categories

The Relationship between Selected Anthropometric Indices and Cardiorespiratory Fitness in Apparently Healthy Young Adults in a Nigerian Community

Background and Aim: Cardiorespiratory fitness (CRF) is a useful tool for establishment of baseline fitness status and monitoring of physical activity level. Therefore, it may by extension serve as health risk index. However, studies that have determined the correlation between anthropometric indices and CRF in apparently healthy young adults is difficult to find in other to preempt preventive actions before pathology develops. Materials and Methods: Using a descriptive correlational research design, 325 participants (160 males, 165 females) with mean age of 21.87±2.41 years were sampled. Tape measure, stop watch, metronome, sphygmomanometer, stethoscope, height meter, bathroom weighing scale, modified Borg’s exertion scale and step benches were used to obtain the blood pressure, heart rate, respiratory rate, rate of perceived exertion, height, weight, waist circumference and cardiorespiratory fitness was estimated using the mean heart rate responses of the participants. The data was summarized using frequency count, percentages, range, mean, standard deviation, Independent t-test and Pearson’s Product Moment Correlation at alpha level of 0.05. Results: CRF significantly correlated with post-test systolic blood pressure (p= 0.004), post-test diastolic blood pressure (p= 0.010) and resting heart rate (p= <0.0001) but not with BMI (p= 0.133), waist circumference (p= 0.098), pre-test systolic blood pressure (p= 0.155), pre-test diastolic blood pressure (p= 0.121), resting respiratory rate (p= 0.631), and respiratory rate recovery (p= 0.478). Conclusion: CRF can be used as an index to quantify in apparently healthy participants, level of cardiovascular and respiratory related disease risks. It is necessary to emphasize the importance of physical activity in order to improve one’s cardiorespiratory fitness and minimize the risk of cardiorespiratory associated diseases

Impact of Agricultural Waste on Sustainable Environment and Health of Rural Women

The study worked on the impact of agricultural waste on sustainable environment and health of rural women.  Three specific objectives were formulated for the study and included to identify the constituents of agricultural waste, to determine the environmental and health impact of agricultural waste and to determine the effective management techniques of agricultural wastes. Three research questions and three null hypotheses were also formulated in line with the specific objectives. Survey research design was adopted for the study. Population for the study was 3970 representing 450 registered livestock farmers, 3270 rural women and 250 environmental health workers in Anambra State.  Proportionate random sampling technique was used to draw a sample of 350 respondents representing 40 registered livestock farmers, 286 rural women and 24 environmental health workers. Questionnaire developed by the researchers was used to collect data. The instrument was face validated by three experts and reliability was tested using cronbach alpha method which yielded a coefficient of 0.86. Data were collected with the help of fifteen research assistants and 325 instruments were retrieved representing 81% return rate. Mean and Standard Deviation were used to answer the research questions while ANOVA was used to test the null hypotheses at 0.05 level of significance and at the appropriate degrees of freedom. Any null hypothesis whose p-value was greater than 0.05 level of significance at the appropriate degrees of freedom was upheld while a null hypothesis was rejected when the p-value was less than 0.05 level of significance at the appropriate degrees of freedom. The findings of the study indicated that animal faeces, urine, used litter, beddings, animal carcass, dairy parlor washings, waste milk, wasted feed, feedlot run-off, paunch waste, abattoir waste water, animal viscera, horns, feather, bones, blood, fur, placenta, birth tissues, fetal membranes, aborted fetus among others are the materials that constitute agricultural waste. It was also found that that air pollution from burning of agricultural wastes, air pollution from cesspools, dioxins from burning agricultural wastes, dirty environment from heaps of agricultural wastes, stench/odour from decaying agricultural waste, defacing of the environment, eutrophication of water bodies, aquatic life destruction, spontaneous abortion, blue-baby syndrome, prolonged mensuration and early menopause, among others are the environmental and health impact of agricultural waste on rural women. It was recommended among others that Extension workers should properly educate farmers on the dangers of agricultural wastes and sensitize them on proper disposal methods. Keywords: agricultural waste, environment, health, rural women, pollution

A Review of Environmental Implications of Dredging Activities

Dredging is a global anthropogenic excavation activity of removing sediments from water bodies and depositing it elsewhere. It is a mixed blessing as it has both beneficial and adverse impacts. This paper is on a review of environmental implications of dredging. The objective of the paper is to review previous works by researchers on the environmental consequences of dredging. The method used is a review of academic/journal articles, internet materials, conference / workshop papers, textbooks, bulletins and publicly available materials on dredging activities. The results of the study revealed that previous authors whose works were reviewed have a convergent view that apart from the beneficial impacts of dredging (e.g. keeping waterways navigable, flood and storm protection and provision of materials for road construction and building), it has lots of adverse environmental impacts, including environmental pollution, erosion, widespread hydrological changes, reduction in the population of aquatic lives like destruction of fish spawning grounds and benthic organisms and resuspension of particulate matter column that has elevated levels of lead, copper, zinc and nickel in Phytoplankton. Recommendations of the study include: (1) establishment of environmental legislations and regulations for dredging operation; (2) use of green technology in dredging activities to minimize suspension of sediments and contamination/pollution of dredging environments; and (3) creation of awareness among dredging contractors, regulators and marine communities where dredging take place on the economic and ecological values of the marine ecosystems that are usually very sensitive, fragile and productive

Evaluation of the Nigerian national antiretroviral (ARV) treatment training programme

There is an understanding that greater availability of HIV treatment for the 40.3 million people currently infected with HIV is a humanitarian imperative that could prolong the lives of millions, restore economic productivity, and stabilise societies in some of the world's hardest-hit regions. The Nigerian government recognises that the country has the third highest burden of infection, with people living with HIV estimated to total 4.0 million, and so in 2002 commenced the implementation of one of Africa's largest antiretroviral (ARV) treatment programmes. A successful ARV programme requires that all components of a functional management system be put in place for effective and efficient functioning. This would include logistics, human resources, financial planning, and monitoring and evaluation systems, as well as sustainable institutional capacities. The Nigerian national ARV treatment training programme was conceived to meet the human resource needs in hospitals providing ARV therapy. This paper reports on the evaluation of the training programme. It examines knowledge and skills gained, and utilisation thereof. Recommendations are made for improved training effectiveness and for specific national policy on training, to meet the demand for scaling up therapy to the thousands who need ARV. Keywords: ARV, training, evaluation, HIV, health care providerJournal of Social Aspects of HIV/AIDS Research Initiatve Vol. 3 (3) 2006: pp. 488-50

Potentiality of Diethylamine as Agent of Deproteination and Deacetylation in the Extraction of Chitosan from Scylla serrata Shell

The potentiality of diethylamine as deproteination and deacetylation agent in the extraction of chitosan from Scylla serrata (giant mud crab) shell was investigated. The aim was to find an alternative agent to inorganic alkalis as possible replacement for use in the production of high quality chitosan with the right stability. Pretreatment of the shell was carried out and followed by demineralization using hydrochloric acid. Diethylamine was used for deproteination and deacetylation by modifying some published protocols. Moisture, ash, fat and protein contents of the extracts were determined using their respective standard methods. Fourier Transform Infrared (FTIR) technique was used for spectroscopic analysis. Scylla serrata shell was composed of 14.25% protein, 32.84% mineral (CaCO3), 31.52% chitin and 21.39% chitosan. Moisture, ash, fat and protein contents of chitin extracted from Scylla serrata shell were 2.35%, 3.03%, 1.79% and 3.85% respectively while those of chitosan were 1.65%, 3.84%, 0.53% and 2.80% respectively. Degree of deacetylation (DDA) and carbon to nitrogen ratio were 69.24% and 5.67 respectively. FTIR spectra of the extracted chitin and chitosan from Scylla serrata showed the presence of some active compounds of carbonyl, amide, amine and hydroxyl groups. However, CH3 waging along chain (952 cm-1), CO stretching at 1026 cm-1 and 1073 cm-1, and amide II band (1563 cm-1) were not found in the extracted chitin while HPO42- and amide III were also not found in the extracted chitosan. These moieties were present in the standard chitin and chitosan respectively. This study has shown that diethylamine (organic base) has great potential as agent of deproteination and deacetylation in the extraction of chitosan from Scylla serrata. Consequently, academic activity in the area of investigation of the stability of the extracted chitosan from Scylla serrata using diethylamine as deproteination and deacetylation agent is strongly recommended. Keywords: Diethylamine, deproteination, deacetylation, chitin and chitosan, Scylla serrata shell. DOI: 10.7176/CMR/12-7-07 Publication date:October 31st  2020