On intellectual capital efficiency and shariah governance in Islamic banking business model

This paper empirically investigates whether intellectual capital (IC) and shariah governance jointly affect the economic performance of Islamic banks (IBs). In contrast to prior research, this paper disaggregate IC and corporate governance features and examine whether the two are jointly related to economic performance. These relationships are further explored before, during and after the financial crisis based on a sample of 64 Islamic banks operating in different regions during the period 2007–2014. The required data to calculate different constituents of IC efficiency and governance mechanism is hand collected from 512 annual reports. After controlling for other corporate governance and bank‐specific characteristics (operational type, bank size, listing status, risk, type of auditor, accounting standard and region), we find both intellectual capital efficiency and shariah governance proxies (size and dominance of prominent scholars of shariah supervisory board) to have a significant positive relationship with accounting measure of performance. However, based on market performance measure, only one proxy for shariah governance mechanism, that is, prominent scholars on SSB, is found to be significant but in the negative direction. These results provide important insights into the relationship between IC efficiency, corporate governance and performance in Islamic banking business model and have policy and practical implications

Users Perception on Need for Universal Design in Recreation Centres in Ogun State, Nigeria

The study examined perception of users on the need for Universal Design (U.D.) in Recreation Centres in Ogun State Nigeria. Cross-sectional survey method was adopted with stratified random Sampling. A sample size of 100 instead of expected minimum of 53 from maximum 2,650 estimated daily users of the nine standard recreational facilities in the State. A questionnaire was randomlyadministered to the users of the facilities in the State, to harness their views on need for U.D. in them. Data gathered were appropriately analysed. Findings showed that the facilities have good accessibility and usability. It was recommended that management and architects, among others involved with designing and constructing recreational facilities should ensure conformity to U.D. principles forimproved accessibility and usability for all users without discrimination

An Evaluation of Open Tracheostomy in Oral and Maxillofacial Surgery

This study was carried out to evaluate the indications, utilisation and the overall impact of tracheostomy on the practice of Oral and Maxillofacial Surgery at the University College Hospital, Ibadan, Nigeria. In a retrospective study of a total of 381 patients operated under general anaesthesia by the Department of Oral and Maxillofacial Surgery within the study period, 41 patients (10.8%) were tracheostomised. There were 26 males and 15 females with a ratio of 1.7:1 and the mean age was 28.9 years (SD = 12.25, range of 5 – 65 years). Indications for tracheostomy were orofacial tumours 70.7% (n=29), trauma 19.5% (n=8), temporomandibular joint (TMJ) ankylosis 7.3% (n=3) and post operative airway obstruction 2.4% (n=1). Orofacial tumours account for a major part of the indication for tracheostomy as a surgical airway intervention which is safe and with low morbidity. Keywords: Tracheostomy, Airway management, Orofacial tumoursNigerian Journal of Surgical Sciences Vol. 17 (2) 2007: pp. 96-10

Recurrent Nasal Polyp and Pansinus Mucopyocele Associated with Bilateral Blindness: A Case Report

A 39 year old female with 24-month history of recurrent mucoid rhinorhea associated with progressive bilateral nasal blockage, headache, anosmia and bilateral impaired vision is reported. There was a past history of sinus surgery. The neuro-ophthalmic examination revealed left non-axial proptosis and visual acuity of nil light perception in both eyes at 3 meters. CT scan of the paranasal sinuses and brain showed markedly expanded left frontal sinus with sclerotic walls and expanded mixed density lesion in all the sinuses. She had surgery via trans-nasal, external and skull base approaches for effective clearance of the polypoidal masses and drainage of the sinus mucopyocele. Histological examination confirmed chronic inflammatory polyp. She remains stable to date although visual impairment and anosmia remained persistent. Patients with nasal polyposis require frequent follow-up even after surgical treatment for the early detection and management of complications to avoid consequences such as visual loss

Adenoidectomy and tonsillectomy: is clotting profile relevant?

Background: Adenoidectomy and tonsillectomy are common surgical procedures performed mostly in paediatric population. They have the risk of haemorrhage in an area that may not be easily accessible. Thus the need to preoperatively do coagulation screening and this has remained controversial. Hence, the purpose of this study was to retrospectively evaluate our experience in Ibadan. Method: The records of sixty-eight patients that underwent adenoidectomy/tonsillectomy from 1998 to 2002 in the Department of ORL, UC H were evaluated for demographic data, history and physical findings that could suggest bleeding disorders, values of prothrombin/activated partial thromboplastin time and occurrence of peri-/postoperative haemorrhage. Results: There were 41 males and 27 females with M: F ratio of 1.5: 1. The age range was 6 months to 38 years, while the common age group involved was 0 - 10 years (75%). Four patients (5.9%) had history of risk factor of bleeding. Eight patients (11.8%) and 23 patients (33.5%) had prolonged PT and aPTT respectively. One patient with normal coagulation study had postoperative haemorrhage due to remnant of tonsillar tissue. There was no documentation of further confirmatory coagulation investigation in those that were prolonged. No correlation was observed between the coagulation tests and intraoperative blood loss and duration of surgery generally. Conclusion: Although these tests are routinely done in our centre, there was no clear evidence in support of their relevance. However, we advocate a flexible approach to this issue and each patient must be individually assessed and effort must be made to standardise the approach to adequate history taking with proper documentation of all relevant information before one decides to perform any investigation