Taxpayers Education and Tax Compliance i n Lagos State

This study examines the relationship between taxpayer education and tax compliance in Lagos State, Nigeria. A cross sectional survey was conducted on a sample of individual taxpayers in Lagos State. Primary data was collected using a questionnaire with a five - point Likert scale. The sample was 400 individual taxpayers that were purposively selected. The data collected was presented with the use of descrip tive statistics, while both simple linear regression and multiple regression were used in the estimation of the regression models developed for the study. The results from the analyses revealed that taxpayer education has a significant, positive effect on tax compliance. The study, therefore, recommends that the Lagos State government should improve on its taxpayer education programme, by putting in place adequate policies and machinery to promote taxpayer education in order to better enlighten taxpayers an d ultimately improve tax compliance and hence its internally generated revenue

Palliative surgery for cancer in southwest Nigeria

Background: Most patients with cancer in the low-income environment present late, when the chances of cure are remote. Palliative care which includes surgery is needed to improve quality of life and minimize suffering and emotional disturbances associated with end of life.Methodology: Retrospective study of palliative surgery cases over five years. Data extracted included demographic features, diagnosis, procedure carried out, clinical status at 30 days postoperative, and survival.Results: 1,581 patients were operated over the study period. 227 patients were operated for malignancies; of these 91 patients (40%) had palliative procedures. The diagnoses in palliative surgery cases: prostate cancer 50 patients (54.9%), breast cancer 14.3%, stomach cancer 9.9%, and others. Indications for surgery were: urinary bladder outlet obstruction 46.1%, pleural effusion 14.3 %, obstructive jaundice 13.2%, and others. Bilateral total orchidectomy was performed in 50.5%, tube thoracostomy in 14.3%, laparotomy and biopsy in 11%. Thirteen patients (14.3%) died postoperatively; 57 patients (62.6%) were alive and well at 30 days after surgery. Survival period was <1 to 53 months with a mean of 8 months.Conclusion: Palliative surgery is useful in some patients with cancer. Facilities for less invasive procedures should be improved.Keywords: Palliative surgery, Cancer, Outcom

Audit quality and financial reporting quality of deposit money banks listed on the Nigerian Stock Exchange

Purpose: The aim of this study is to examine the effect of audit quality on financial reporting quality of deposit money banks listed on the Nigerian stock exchange.Methodology: Data were extracted from audited annual reports of all the 11 deposit money banks listed on the Nigerian stock exchange for ten years, 2009-2018. The study used panel multiple regression and employed Hausman's test to choose between Random and fixedeffect model. Random effect model was chosen and interepreted.Findings: We found out that audit firm size, audit tenure, and audit fees affect Financial reporting quality(FRQ), but only the effect of audit fees was statistically significant.Originality/Value: Unlike many previous studies, this study employed the relevance of financial reports based on the time lag between the accounting year-end and the date the report was signed by the external auditor to measure financial reporting quality (FRQ).peer-reviewe

Pulpal sequelae after trauma to anterior teeth among adult Nigerian dental patients

<p>Abstract</p> <p>Background</p> <p>Epidemiological studies show that about 11.6% to 33.0% of all boys and about 3.6% to 19.3% of all girls suffer dental trauma of varying severity before the age of 12 years. Moderate injuries to the periodontium such as concussion and subluxation are usually associated with relatively minor symptoms and hence may go unnoticed by the patient or the dentist, if consulted. Patients with these kinds of injuries present years after a traumatic accident most of the time with a single discoloured tooth. This study sets out to document the incidence of various posttraumatic sequelae of discoloured anterior teeth among adult Nigerian dental patients.</p> <p>Methods</p> <p>One hundred and sixty eight (168) traumatized discoloured anterior teeth in 165 patients were studied. Teeth with root canal treatment were excluded from the study. Partial obliteration was recorded when the pulp chamber or root canal was not discernible or reduced in size on radiographs, total obliteration was recorded when pulp chamber and root canal were not discernible. A retrospective diagnosis of concussion was made from patient's history of trauma to the tooth without abnormal loosening, while subluxation was made from patient's history of trauma to the tooth with abnormal loosening.</p> <p>Results</p> <p>Of the 168 traumatized discoloured anterior teeth, 47.6% and 31.6% had partial and total obliteration of the pulp canal spaces respectively, 20.8% had pulpal necrosis. Concussion and subluxation injuries resulted more in obliteration of the pulp canal space, while fracture of the teeth resulted in more pulpal necrosis (p < 0.001). Injuries sustained during the 1^stand 2^nddecade of life resulted more in obliteration of the pulp canal space, while injuries sustained in the 3^rddecade resulted in more pulpal necrosis.</p> <p>Conclusion</p> <p>Calcific metamorphosis developed more in teeth with concussion and subluxation injuries. Pulpal necrosis occurred more often in traumatized teeth including fractures.</p

Effects of a high-dose 24-h infusion of tranexamic acid on death and thromboembolic events in patients with acute gastrointestinal bleeding (HALT-IT): an international randomised, double-blind, placebo-controlled trial

Background: Tranexamic acid reduces surgical bleeding and reduces death due to bleeding in patients with trauma. Meta-analyses of small trials show that tranexamic acid might decrease deaths from gastrointestinal bleeding. We aimed to assess the effects of tranexamic acid in patients with gastrointestinal bleeding. Methods: We did an international, multicentre, randomised, placebo-controlled trial in 164 hospitals in 15 countries. Patients were enrolled if the responsible clinician was uncertain whether to use tranexamic acid, were aged above the minimum age considered an adult in their country (either aged 16 years and older or aged 18 years and older), and had significant (defined as at risk of bleeding to death) upper or lower gastrointestinal bleeding. Patients were randomly assigned by selection of a numbered treatment pack from a box containing eight packs that were identical apart from the pack number. Patients received either a loading dose of 1 g tranexamic acid, which was added to 100 mL infusion bag of 0·9% sodium chloride and infused by slow intravenous injection over 10 min, followed by a maintenance dose of 3 g tranexamic acid added to 1 L of any isotonic intravenous solution and infused at 125 mg/h for 24 h, or placebo (sodium chloride 0·9%). Patients, caregivers, and those assessing outcomes were masked to allocation. The primary outcome was death due to bleeding within 5 days of randomisation; analysis excluded patients who received neither dose of the allocated treatment and those for whom outcome data on death were unavailable. This trial was registered with Current Controlled Trials, ISRCTN11225767, and ClinicalTrials.gov, NCT01658124. Findings: Between July 4, 2013, and June 21, 2019, we randomly allocated 12 009 patients to receive tranexamic acid (5994, 49·9%) or matching placebo (6015, 50·1%), of whom 11 952 (99·5%) received the first dose of the allocated treatment. Death due to bleeding within 5 days of randomisation occurred in 222 (4%) of 5956 patients in the tranexamic acid group and in 226 (4%) of 5981 patients in the placebo group (risk ratio [RR] 0·99, 95% CI 0·82–1·18). Arterial thromboembolic events (myocardial infarction or stroke) were similar in the tranexamic acid group and placebo group (42 [0·7%] of 5952 vs 46 [0·8%] of 5977; 0·92; 0·60 to 1·39). Venous thromboembolic events (deep vein thrombosis or pulmonary embolism) were higher in tranexamic acid group than in the placebo group (48 [0·8%] of 5952 vs 26 [0·4%] of 5977; RR 1·85; 95% CI 1·15 to 2·98). Interpretation: We found that tranexamic acid did not reduce death from gastrointestinal bleeding. On the basis of our results, tranexamic acid should not be used for the treatment of gastrointestinal bleeding outside the context of a randomised trial

PLANTS USED BY THE INDIGENOUS PEOPLE OF ODEDA, OGUN STATE, NIGERIA FOR DIFFERENT AILMENTS: ETHNOBOTANICAL REPORTS AND PHARMACOLOGICAL EVIDENCE

The indigenous people of rural and semi-urban regions of Nigeria have a rich traditional medicine practice (TMP) heritage. Despite their wealth of knowledge on the use of plants as medicines, many of these plants have not been adequately explored. This study aimed at documenting, reviewing and validating plant species and their therapeutic benefits by the indigenous people of Ọdédá Local Government Area (LGA), Ogun State. Semi-structured questionnaire was used to gather information on socio-demographic data and ethno-medicinal plants/practices from 21 traditional medicine practitioners in ten villages across the LGA. Information collected included the plant species/parts used, ailments, common/vernacular names of the plants and methods of preparation/administration. An extensive literature survey was thereafter done to authenticate the veracity of the claims and find extra information on what is known about the named plants. Diseases frequently managed in this study area were fever/malaria, typhoid and arthritis. A total of 36 plant species belonging to 27 plant families were documented with their leaves mostly used plant part as oral decoctions. Aframomum melegueta and Citrus aurantifolia were the plant species with the highest relative frequency of citation. Approximately 83 % of the named plant species were found to have similar ethnomedicinal uses with studies conducted in other parts of the world and 99 % have been reported to be pharmacologically active in the literature. Lack of proper documentation can lead to loss of the traditional knowledge which threatens the sustenance of rural healthcare system. Standardization, development of an integrative curriculum and formal training in TMP in Nigeria is urgently needed. &nbsp; &nbsp

Management and Outcomes Following Surgery for Gastrointestinal Typhoid: An International, Prospective, Multicentre Cohort Study

Background: Gastrointestinal perforation is the most serious complication of typhoid fever, with a high disease burden in low-income countries. Reliable, prospective, contemporary surgical outcome data are scarce in these settings. This study aimed to investigate surgical outcomes following surgery for intestinal typhoid. Methods: Two multicentre, international prospective cohort studies of consecutive patients undergoing surgery for gastrointestinal typhoid perforation were conducted. Outcomes were measured at 30 days and included mortality, surgical site infection, organ space infection and reintervention rate. Multilevel logistic regression models were used to adjust for clinically plausible explanatory variables. Effect estimates are expressed as odds ratios (ORs) alongside their corresponding 95% confidence intervals. Results: A total of 88 patients across the GlobalSurg 1 and GlobalSurg 2 studies were included, from 11 countries. Children comprised 38.6% (34/88) of included patients. Most patients (87/88) had intestinal perforation. The 30-day mortality rate was 9.1% (8/88), which was higher in children (14.7 vs. 5.6%). Surgical site infection was common, at 67.0% (59/88). Organ site infection was common, with 10.2% of patients affected. An ASA grade of III and above was a strong predictor of 30-day post-operative mortality, at the univariable level and following adjustment for explanatory variables (OR 15.82, 95% CI 1.53–163.57, p = 0.021). Conclusions: With high mortality and complication rates, outcomes from surgery for intestinal typhoid remain poor. Future studies in this area should focus on sustainable interventions which can reduce perioperative morbidity. At a policy level, improving these outcomes will require both surgical and public health system advances