A comparative study of management of change in financial control systems of the British Central and Nigerian Federal Governments

SIGLEAvailable from British Library Document Supply Centre-DSC:DXN005287 / BLDSC - British Library Document Supply CentreGBUnited Kingdo

Microbial contamination of Naira notes circulating in Bauchi metropolis: prevalence, microbial load and detection of extended spectrum beta-lactamase producing Gram-negative bacteria

Background: Globally, contamination of banknotes with various microbial species is increasingly being reported. This usually results from improper handling during exchange of goods and services. In the present study, we aimed to determine the microbial load, prevalence and the presence of Extended Spectrum Beta Lactamase (ESBL) among bacteria isolated from the Nigerian Naira notes circulating in Bauchi metropolis.Methodology: A total of 400 Naira notes of various denominations were randomly collected aseptically, cultured and total viable counts determined. The isolated microbial species were identified using standard microbiological techniques. Antibiotic susceptibility of the isolates and detection of ESBL were determined by Kirby-Bauer’s disc diffusion method and Double Disc Synergy Test (DDST), respectively.Results: All the 400 samples collected were contaminated with various microbial species. The highest mean colony count was detected in 20 Naira notes (28.5%), while the least was observed in 1000 Naira note (3.3%). Fourteen different microbial species were isolated from the contaminated currency notes, predominantly Escherichia coli (25.0%), and Staphylococcus aureus (12.0%). Some fungal species mainly Aspergillus flavus and Aspergillus niger were also isolated. Majority of the bacteria isolates resistant to the third generation cephalosporins (72.1%) were ESBL positive.Conclusion: The study shows that Naira notes circulating in Bauchi metropolis were heavily contaminated with various microbial species, and a high proportion of the isolated Gram-negative bacteria were ESBL producers. Efforts should thus be made to improve hygiene practices in the study area. Importantly, businesses should be encouraged to adopt the use of electronic transactions. Keywords: Currency notes, Naira, Microbial contamination, ESB

Antibacterial and Anti-Biofilm Activities of Neocarya Macrophylla Against Clinical Bacterial Isolates

Background: The increasing threat of bacteria resistant to current antibiotics underscores the need for an alternative source of antimicrobial agents. This study was designed to investigate the antibacterial and antibiofilm activity of Neocarya macrophylla against two important human pathogens commonly associated with biofilm-related infections.Methods: The methanolic extract of N. macrophylla leaves and its n-butanol and ethylacetate fractions were screened in-vitro for their antimicrobial activity using agar well diffusion technique while the antibacterial and antibiofilm activity of the extract and its fractions were investigated against clinical isolates of S. aureus and P. aeruginosa using microbroth dilution technique and microtiter plate method respectively.Results: The methanolic leaf extract and its fractions exhibited substantial antimicrobial activity. The n-butanol and ethylacetate fractions showed highest activity against P. aeruginosa and S. aureus respectively. The MIC and MBC of the extract and its fractions against both S. aureus and P. aeruginosa ranged from 3.125-37.5 mg/ml and 6.25-75 mg/ml respectively. In addition, a concentration-dependent antibiofilm activity against the test organisms was also observed with the ethylacetate fraction exhibiting the highest antibiofilm activity.Conclusion: The extracts and fractions of N. macrophylla exhibited remarkable antibacterial and antibiofilm activities against S. aureus and P. aeruginosa. The plant thus can be considered as a potential source of bioactive principles in the continuous fight against bacterial virulence and resistance.Keywords: Neocarya macrophylla, Antimicrobial activity, Antibiofilm activity, Antimicrobial resistance

Methicillin Resistant Staphylococcus aureus nasal carriage among apparently healthy University Students

No Abstrac

Public sector management accounting in emerging economies: A literature review

This paper reviews public sector management accounting (PSMA) research in emerging economies (EEs) and suggests ways forward. A political economy approach to management accounting and development is adopted to analyze the findings of the papers reviewed. Our review covers the past two decades and is based on 69 papers published in international accounting and public administration journals. We find that different development phases give rise to distinctive types of management accounting practice, which often do not live up to expectations owing to local politics and other socio-economic factors. Although the quantity of PSMA research on EEs is growing, there is a need for future research that addresses how management accounting practices in the public sector in EEs are impacted by the interplay between the public management programmes of international donor agencies and the political, economic and cultural contexts of EEs. In order to capture these complex socio-political and socio-cultural contexts, solid theoretical foundations are recommended, relying especially on critical and social theories, as well as on qualitative research such as case studies

Occurrence of Surgical Site Infections at a Tertiary Healthcare Facility in Abuja, Nigeria: A Prospective Observational Study

Surgical site infection (SSI) is one of the most frequent complications of surgical interventions. Several factors have been identified as major determinants of occurrence of SSIs. The present study determined the occurrence and possible risk factors associated with SSIs at a tertiary healthcare facility in Abuja, Nigeria. All patients scheduled for operation in the hospital during the study period and who consented to participate willingly in the study were observed prospectively for the occurrence of SSI based on criteria stipulated by the United States Centre for Disease Control and Prevention (CDC). Data on sociodemographic characteristics, lifestyle, surgical procedure and co-morbidity were collected into a pre-tested data collection tool and analysed using IBM SPSS Statistics software v.24. Predictors of SSIs were identified using multivariate logistic regression model and p-value less than 0.05 was considered statistically significant. Of the 127 surgical patients that met the inclusion criteria comprising 65 (51.2%) females and 62 (48.8%) males between 1 and 83 years with mean age of 25.64 ± 1.66 years, 35 (27.56%; 95% Confidence Interval (CI): 0.205–0.360) developed SSIs. Prolonged post-operative hospital stays (p < 0.05), class of wound (p < 0.0001) and some comorbid conditions were found to be significantly associated with higher SSI rate. The SSI rate was highest among patients that had Kirschner-wire insertion (75.0%), followed by an unexpectedly high infection rate among patients that had mastectomy (42.9%), while lower percentages (33.3%) were recorded among patients that had exploratory laparotomy and appendicectomy. The overall magnitude of SSIs in this facility is high (27.6%; 95% CI: 0.205–0.360). Several factors were found to be independent predictors of occurrence of SSI. The findings thus highlight the need for improved surveillance of SSIs and review of infection control policies of the hospital

Mobile Phones of Health Professions Students are reservoir of methicillin resistant Staphylococcus aureus

No Abstract