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Compliance of Selected Firms Listed on Nigeria Stock Exchange with Requirements of International Accounting Standard 16
The study examined the degree of compliance of some quoted firms with International Accounting Standard 16 (IAS 16) which prescribed accounting treatment for property, plant and equipment. We sampled ten listed firms on the Nigerian Stock Exchange from manufacturing, conglomerate and banking sectors. We collected secondary data from the published financial statements of the firms for the period 2015-2017. The dependent variable was company compliance index while the independent variables were company total actual compliance and required total IAS compliance. We analysed the data using compliance index and found that the average compliance level was 84% which met that Nigerian quoted companies complied strongly with IAS 16. Despite the high level, the firms had compliance deficiencies in depreciation and impairment. We recommended that Nigerian quoted firms should improve on their compliance in these areas
Teenage pregnancy in Nigeria: professional nurses and educators’ perspectives
Background: Teenage pregnancy has been regarded as a negative
occurrence in recent times due to its various negative consequences on the
overall wellbeing of the teenage mother and her child, the whole family
system and the entire community at large. Teenage pregnancy rate is a
powerful indicator of the total well-being of a population.
Purpose: The aim of the study was to explore professional nurses and
secondary school teachers’ own perspectives on teenage pregnancy and to
ascertain the current teenage pregnancy prevention programmes within the
two selected communities in Kwara and Edo states in Nigeria.
Methods: The study was qualitative and contextual with an exploratory
strategy. A total of 80 participants, who were professional nurses and
secondary school teachers, responded to the semi-structured interview and
completed a questionnaire on demographic data. Template analysis style
was combined with content analysis for data analysis.
Results: Our findings revealed limited teenage pregnancy prevention
initiatives in the communities. The majority of the participants expressed
that teenage pregnancy is a common occurrence in their communities, but
it is not acceptable. More than half of the participants did not accept the
usage of contraceptives by teenagers.
Conclusions: The study identified a number of factors that may influence
the rate of teenage pregnancy in the communities. Therefore, strategies to
reduce teenage pregnancy should focus on building social capital for
teenagers in communities, making information on contraception more
accessible and offering programmes that empower girls in the area of
sexuality
The Clinical Correlates And Self-Management Of Insomnia Among Patients Presenting In A Tertiary Health Institution, South West Nigeria
Background: Sleep has important biological functions that are essential for normal restorative,
conservative and adaptive functions. The lack or inadequacy of it will alter these normal biological functions in man
which may negatively affect various organs and systems. The knowledge of what people with insomnia are using will
assist clinician on modality of approach in proper management
Aim: To determine the clinical correlates of insomnia and self management among patients presenting with
insomnia.
Method: A descriptive cross sectional study of three hundred and seventeen adults selected through systematic
random sampling technique. An interviewer administered questionnaire was used to collect the data.
Result: The following clinical conditions were observed to have positive association with insomnia. This include
Hypertension (X2
30.101; P value <0.001), Heart disease (X2
38.040; P value <0.001), Fall/Pains (X2
24.306; P value
<0.001), Arthritis/Joint Pains (X2
28.359; P value <0.001), Depression (X2
25.277; P value <0.001), Other Psychiatric
diseases (X2
42.639; P value <0.001). Over the counter medication has significant association with presence of insomnia
but not with herbal usage (X2
33.399; P value <0.001). a larger proportion of insomniacs who were using over the counter
medication have stopped its usage as the time of the study (X2
4.629; P value <0.039)
Conclusion: Multiple clinical morbidities are associated with insomnia. The desire to improve the sleep quality and
quantity of an insomniac, they tend to embark on self-management. Clinician with this understanding must therefore take
proactive approach to find what type of self management the individual is using. This will help to inform, educate and
counsel appropriately against dangerous steps and measures that may have been embarked upo
Haematological and Gross Pathological Changes in Broilers Experimentally Challenged with Velogenic Strain of Newcastle Disease Virus
Newcastle disease (ND) is a severe and fatal disease of poultry caused by Newcastle Disease
Virus (NDV). The disease is of economic and public health importance and has been a threat to the
growth of poultry industry. A hundred and twenty day-old broiler chickens were procured from a
commercial breeder farm. Glucose, vitamin, antibiotics were administered accordingly. Birds were
tested for antibodies to NDV and vaccines were administered accordingly. Feed and water were
also provided ad-libitum. Birds were randomly distributed into groups. Experimental birds were
challenged at five weeks of age. Blood samples were collected for haematology assay periodically
after challenging with NDV. The erythrocyte response in the chickens had varying patterns; there
were significant reduction in values of Total Erythrocyte Count, Packed Cell Volume, Hemoglobin count in infected chickens. Monocytes were reduced significantly in the infected birds to 7±0.6% as
compared to uninfected birds which had 10±0.9%. There were no significant changes in the
Eosinophil and basophil absolute values in both infected and uninfected birds during the course of
the study. This study showed that haematological values of broiler chicken significantly differ (p=<
0.05) from uninfected and infected birds with virulent NDV. Generally, there were no significant
differences in the profile of the vaccinated birds. Hence the need for vaccination and research
towards anti-NDV therapeutic discoveries cannot be overemphasized
Patterns of Otolaryngologic Sequelae of Suicide Attempts Seen in Nigerian Tertiary Hospitals
Background: Otolaryngologic sequelae of suicide attempts are rarely reported as an entity. In
this report, we describe the patterns otolaryngologic sequelae of suicide attempts seen in Nigerian
tertiary hospitals.
Objective: To improve among clinicians, knowledge of the patterns of otolaryngologic sequelae of
suicide attempts with a view to promote their management at the three tiers of health care delivery.
Methodology: A retrospective analysis of clinical records of survivors of suicide attempts seen in
Nigerian tertiary hospitals.
Results: In all, 52 patients were seen. Of this, 34 were cases of otolaryngologic sequelae.
Majority, (56.0%) of the sequelae were corrosive oesophagitis. Other sequelae were: corrosive
oropharyngoesophagitis (14.7%), corrosive oropharyngitis (8.8%), and corrosive laryngitis (5.9%),
hypertrophy scar on the neck (5.9%), laryngeal stenosis (2.9%), pharyngocutaneous fistula (2.9%)
and sudden hearing loss (2.9%). The sudden hearing loss was caused by overdose of diazepam. There
was discordance in the prevalence of isolated corrosive oesophagitis and oropharyngitis as noted by
the 56.0% vs. 8.8% respectively in a pathologic continuum.
Conclusion: Corrosive oesophagitis is the most common otolaryngologic sequelae of suicide
attempts accounting for 56.0% of cases in this study. There was discordance in the patterns of
corrosive injuries of the oesophagus and oropharynx as noted by the 56.0% and 8.8% prevalence
respectively, in a pathologic continuum. This stresses the need to avoid using the clinical state of
the oropharynx to gauge the condition of the oesophagus. It also emphasizes the importance of
diagnostic endoscopy in all symptomatic cases of corrosive ingestion. The occurrence of sudden
hearing loss post-ingestion of diazepam remains enigmatic. We therefore suggest empirical studies
on this unique finding using laboratory animals
Communication Disorders among Children in a Developing Country, Nigeria
Background: Communication disorders in children are an invisible disability posing challenges to
otorhinolaryngologist in developing countries. The aim of this study was to determine the prevalence,
sociodemographic features, aetiology, types of communication disorders among under 18 years children
attending our facility.
Methods: This was a prospective study conducted in ear, nose and throat department in a Nigerian university
teaching hospital, from June 2014 to May 2019. Data were obtained by using pretested interviewers assisted
questionnaires from consented patients and analyzed using SPSS version 20.0.
Results: Prevalence of communication disorder was 16.1%. Male was 68.2% with male to female ratio of
2.1:1. Communication disorder is commoner in first child 58.1% and detected by mother in 70.5% cases.
Major cause was due to infection in 68.2%. Large percentage of communication disorder were language
disorder in 60.8% and speech disorders which constitute 39.2% with associated varying degrees of hearing
impairment in 78.8% of them. Sensorineural hearing impairment was noted in 69.6% cases. Language
disorders were delayed speech & language, mutism and specific language impairment in 22.6%, 16.6% and
14.7% respectively. Major speech disorder was articulation problem in 15.7%. Main sources of referral were
52.5% from paediatrician while 30.9% was from general practitioners.
Conclusions: There was high prevalence of communication disorder which was associated with high prevalence
of hearing impairment. The major causes were infection with inadequate obstetrics management
CLINICOEPIDEMIOLOGICAL PATTERN OF ALLERGIC RHINITIS IN ADULTS IN ADO-EKITI, NIGERIA
Background/Aims: Allergic rhinitis is one of the seasonal allergic rhinitis in this study was noted to be
commonest diseases with 45.2% and 54.8% respectively. There was family
significant morbidity, complications and impact history of allergic rhinitis in 58.4% of our patients.
quality of life of the sufferers worldwide. All the patients presented with nasal symptoms, of
which nasal blockage accounted for 87.5%.
This study aimed at determining the prevalence,
socio-demographic features, trigger factors, clinical Majority of the patients had one or more form of
features, complications, quality of life and associated associated comorbid illnesses with allergic rhinitis.
comorbid illnesses among allergic rhinitis patients These include 22.6% recurrent tonsillitis, 17.7%
attending Ekiti state university teaching hospital, Ado adenoid hypertrophy and 15.7% inferior turbinate
Ekiti, south west Nigeria. hypertrophy.
Methodology: This is a prospective hospital based The main quality of life affected in this study includes
study of all patients with a clinical diagnosis of allergic sleep disturbance, social functioning and depression
rhinitis at Ekiti state university teaching hospital, Ado which accounted for 37.4%, 32.5% and 24.6%
Ekiti. The study was carried out over a period of 2 respectively.
years (between January 2014 and December 2016).
I n f o rme d c o n s e n t wa s o b t a i n e d f r om Nonsurgical treatments were offered to 53.8%
patients/parents/guardian. Data was obtained by patients. Most frequently type of surgical procedures
using interviewer assisted questionnaire, which has performed in this study were antral lavage in 26.9%
been pre tested. The data obtained were collated and patients; partial turbinectomy in 20.0%and 9.5% had
analyzed by using SPSS statistical software version tonsillectomy.
16.0. Ethical clearance was sought for and obtained
from ethical committee of the institution. Conclusion: This study revealed that allergic rhinitis
is one of the common ear, nose and throat diseases
Results: A total of 4,341 patients were seen at ear, nose affecting all ages in our center. At presentation
and throat department out of which 305 patients had a majority of the cases were associated with comorbid
clinical diagnosis of Allergic rhinitis. The prevalence illnesses, complications and impact on quality of life.
of allergic rhinitis in this study was 7.0%. There was Early identification, referral of patient to a specialist
male preponderance of 63.0%over female sex with for prompt treatment is very important to reduce
Male to female ratio 2:1. Large percentages (88.9%) of morbidity.
patients in this study were able to identify their
allergens (triggers). The commonest triggering factor
Pitfalls of Impacted Ear Wax Removal in Developing Country, Nigeria
Background: Earwax impaction removal is one of the common otolaryngological procedures performed by general practitioner
and nurses worldwide. This study aimed at determined the number, methods and complications of impacted earwax removal by
general practitioner.
Material and method: It is cross sectional study of mode of impacted earwax removal in Lagos, Nigeria. Informed consent was
obtained from the subject before enrollment. Structural questionnaire was administrated. Data obtained were statistically analyzed
with SPSS version 18.
Result: Out of 349 subjects enrolled only 341 submitted valid result. Majority of the general practitioner saw an average of
5 cases of earwax impaction per month. Commonest mode of earwax removal is by using ceruminolytic agent followed by ear
syringing. Failure of earwax removal is highest with use of ceruminolytic agent only followed by ceruminolytic agent with ear
syringing 91.2% and 35.5% respectively.
Commonest ceruminolytic agent used in this study is cerumol. Commonest complication of earwax removal is 35.5% failure of
earwax removal. Others were earache, vertigo and otitis externa.
Conclusion: Earwax impaction removal is common Ear, Nose and Throat procedure done by general practitioner. Their common
mode of removal is by ceruminolyticagent only. This method account for the high cases of failure rate and major source of referral to
otolaryngologist. Immersion of ceruminolytic agent with immediate ear syringing is effective and convenient for patients. This may
also be less cost-effective than using eardrops and perhaps avoiding syringing
REASONS FOR CANCELLATION OF SURGERIES IN A NIGERIAN TERTIARY HOSPITAL
Background/Aim: High rates of cancellation of surgical procedures are common in hospital settings which may subsequently
lead to economic loss to hospital besides burden given to patients, their families and medical teams. The aim of this study is to
determine the incidence and causes of cancellation of surgical operations in our centre and made suggestions to reduce it to the
minimum level.
Materials and Methods: It is a prospective study carried out over a period of 18 months at Federal Teaching Hospital, Ido Ekiti
between January, 2016 and June, 2017. All patients booked for emergency and elective surgical procedures were enrolled in the
study. Data were retrieved from emergency/elective scheduled operating lists and operation theatre registers were entered into
data sheet. The age, gender, diagnosis, proposed surgery and reasons for cancellation were documented. Data were analyzed
using SPSS version 20.0.
Results: A total of 380 elective and planned emergency surgeries were booked during the study period. Cancellations occur in
97(25.5%) cases. There were 60 (61.9%) males and 37 (38.1%) females with a male: female ratio of 1.6:1. The highest category
of cancellations was as a result of administrative related factors in 76.3% of cases and lack of essential theatre facilities was the
commonest cause of cancellation.
Conclusion: From this study, lack of essential theatre facilities, which are preventable factors, are mainly responsible for
cancellation of surgeries. A proper administrative structure with introduction of theatre manager, proper pre-operative
assessment and preparation of patients, improvement in communication between medical teams and patients would reduce the
rate of cancellation of booked surgical procedures
Variations in levels of selected micronutrients during malaria infection: A study from Ado-Ekiti, Ekiti, Nigeria
Background
Malaria infection has been a global issue most especially in
tropical and subtropical regions. Disease progression to
severe malaria as a result of alteration in micronutrients
could worsen the illness. The study aimed to determine
whether there are variations in the levels of selected
micronutrients (Iron, copper, magnesium, and zinc), malaria
parasite density and packed cell volume (PCV) during
malaria infection.
Material and methods
A total of one hundred young adults between the ages of
eighteen and twenty two years were investigated. Blood
samples were collected from fifty malaria subjects and fifty
apparently non-infected subjects. Malaria detection was by
microscopy while the parasite density was estimated using
WHO standard procedure. Analysis of selected
micronutrients (copper, iron, magnesium and zinc) was
carried out using direct measurement on atomic absorption
spectrophotometer and PCV was estimated using Microhaematocrit method.
Results
The results showed that the levels of the micronutrients were
significantly higher (p<0.05) in malaria subjects compared
with controls. Significant positive relationships between
copper, magnesium and zinc were found at p<0.01 and
p<0.05.
Conclusion
The study concluded that there are significant variations in
the levels of the micronutrients during malaria infection