Despite the significant contribution of family-owned business to global economy, these firms often struggle with the quality of financial reporting due to unique governance structures, poor management, and a lack of access to modern technology, which poses challenges to transparency and investor confidence. In view of this, the study investigates the effect of information technology dynamics on financial reporting quality of listed family-owned companies in Nigeria. Longitudinal research design was used on data collected from secondary sources of 37 family-owned companies from 2015 to 2024. The robust pooled ordinary least squares regression was conducted tests to verify interaction between financial reporting quality (FRQ) as dependent variable and the proxy of information technology dynamics; cloud computing cost, extensible business reporting language cost, and artificial intelligence cost. Results revealed that cloud computing cost has a significant affirmative effect while artificial intelligence cost has an insignificant positive effect on FRQ of listed family-owned companies in Nigeria. Contrarily, extensible business reporting language cost has an insignificant adverse effect on FRQ of listed family-owned firms in Nigeria. The study concludes that information technology investments significantly improve financial reporting quality of listed family-owned companies in Nigeria. It is therefore recommended that managers should consider prioritizing investments in cloud-based accounting systems as they enhance real-time data capture, facilitate accurate reporting and reduce possibility of human errors thereby boosting transparency and accountability. Furthermore, Regulators and policy makers should create enabling environments that reduce implementation costs and foster technological capacity development.

The quick use of generative artificial intelligence (GenAI), especially large language models (LLMs), is changing the way companies report and share financial information. GenAI is becoming more and more popular with finance teams for writing the narrative parts of annual reports, management discussion and analysis (MD&A), sustainability disclosures, and earnings releases. This is because it promises big gains in efficiency and more consistent messaging. At the same time, regulators, standard setters, and audit firms warn about new risks to reliability, including hallucinations, bias, loss of explainability, and weak controls over AI workflows. This paper offers a conceptual and normative examination of (1) the reliability of AI-generated financial disclosures in comparison to human-written disclosures, and (2) the requisite audit procedures and governance mechanisms necessary to guarantee accuracy and integrity. We synthesize evidence on the impact of AI on the quality of financial reporting and audit by using recent empirical and conceptual literature in auditing and accounting information systems, as well as practitioner reports and regulatory guidance. Research in banking and external auditing indicates that the utilization of AI is positively correlated with the quality of financial reporting and external audits, facilitated by enhanced information processing. Simultaneously, survey data reveals apprehensions regarding ethical dilemmas, requisite professional diligence, and professional discernment in the extensive application of AI within the auditing process. We suggest a conceptual framework for evaluating the dependability of AI-generated disclosures that encompasses: (a) the design of AI systems and training data; (b) internal control over financial reporting (ICFR) and AI-specific controls; (c) governance and oversight by management, audit committees, and regulators; and (d) independent verification by external auditors. Building on existing auditing standards (for example, ISA 315 and ISA 330) and emerging technology guidance, we outline a set of risk-based audit procedures tailored to AI-generated narrative disclosures, including data lineage testing, model governance evaluation, analytical procedures on AI text, and expanded documentation requirements. The paper concludes that AI-generated financial disclosures can be at least as reliable as human-written disclosures - and in some dimensions more reliable - provided that entities implement strong AI governance, maintain human-in-the-loop review, and that auditors adapt their methodologies to explicitly address AI-related risks. In the absence of such controls and audit responses, GenAI can materially undermine the reliability, auditability, and credibility of financial reporting.

The problem of applying ceramic glazes to ceramic products first appears during the preparation of ceramic glaze recipes, an issue that is especially evident in the entrepreneurial sector in small and medium-sized ceramic enterprises. Unlike large-scale ceramics factories, these enterprises often lack advanced laboratories or specialized devices for controlling the quality of ceramic glazes. This experimental study aims to ensure the quality of ceramic glazing recipe application by providing applied chemical solutions that are determined by the proportions of additives they contain. Specifically, this experimental study focuses on the use of sodium carboxymethylcellulose as an additive that contributes to controlling the quality of ceramic glazing. In its main outputs, this study aims to provide accurate ratios of additives for glazing recipes that correspond to target application techniques at the level of small and medium-sized ceramic industries.

Background: Community-acquired pneumonia (CAP) remains a leading cause of morbidity and mortality worldwide. While Helicobacter pylori is primarily a gastric pathogen, emerging evidence suggests potential extra-gastric manifestations, including possible links to respiratory diseases. However, the association between H. pylori infection and CAP remains poorly characterized. Objective: This systematic review aimed to critically evaluate and synthesize the available evidence regarding the association between Helicobacter pylori infection and community-acquired pneumonia. Methods: A comprehensive literature search was conducted across PubMed, Scopus, and Web of Science for publications from January 2021 to January 2026. Studies investigating direct or indirect associations between H. pylori infection and CAP were included. Eight studies met eligibility criteria, encompassing diverse designs including cohort, case-control, cross-sectional, and randomized controlled trials. Quality assessment was performed using appropriate tools (Newcastle-Ottawa Scale, JBI Checklist, Cochrane RoB 2). Results: Direct evidence for an H. pylori-CAP association was limited, with only three studies providing direct seroepidemiological or immunological data. These demonstrated that H. pylori infection may modulate systemic inflammatory responses (elevated CXCL10 and IL-10; reduced IL-1β and IL-6) and showed non-significant associations with respiratory pathogen co-exposure. Indirect evidence highlighted that proton pump inhibitor use—commonly prescribed for H. pylori-related conditions—was associated with significantly increased pneumonia risk (adjusted hazard ratio: 1.882 for long-term use). Studies in peptic ulcer patients reported postoperative pneumonia rates of 5–12%. Overall evidence quality was moderate, with significant heterogeneity precluding meta-analysis. Conclusion: Direct evidence linking H. pylori infection to community-acquired pneumonia is remarkably limited and inconclusive. The available data suggest that any association may operate through immunomodulatory mechanisms or indirect pathways, particularly proton pump inhibitor use. Well-designed prospective cohort studies with validated H. pylori diagnostics and adequate confounder adjustment are urgently needed to clarify this relationship.

Background: Preseptal and orbital cellulitis represent a diagnostic continuum in pediatric ophthalmology with significantly different management implications. Rapid, accurate differentiation is essential to prevent vision-threatening complications while avoiding unnecessary imaging and hospitalization. Case Presentation: A previously healthy 12-year-old girl presented with acute onset right eyelid erythema and swelling for two days. Clinical examination revealed marked periorbital edema with tenderness and erythema confined to the eyelid tissues. Critically, visual acuity remained 20/20, extraocular movements were full and painless, no relative afferent pupillary defect was present, and fundoscopic examination was normal. The patient was afebrile with only mild superior visual field restriction secondary to mechanical ptosis from lid swelling. Decision-Making: Based on preserved ocular function and absence of orbital signs, a clinical diagnosis of preseptal cellulitis was established. The decision was made to initiate outpatient oral antibiotic therapy with methicillin-resistant Staphylococcus aureus (MRSA) coverage, deferring computed tomography imaging pending clinical response assessment. Outcome: The patient demonstrated excellent response to oral antibiotics with complete resolution of symptoms within 5 days, confirming the appropriateness of conservative outpatient management. Teaching Points: This case illustrates the critical clinical features distinguishing preseptal from orbital cellulitis, demonstrates evidence-based outpatient management in appropriately selected pediatric patients, and provides a practical algorithmic approach to periorbital infections in children.

This work begins on the premise that Nigeria in the last decade has been characterized by crisis of ethnic and religious dimensions. The nature of the Nigerian state seems to be not only responsible for the regrettably deepening ethno-religious crisis that have become endemic and unfortunate, but it is becoming increasingly difficult to evolve credible and competent strategies that could address this ugly trend. It is on this note that the paper discussed the message of non- retaliation and tolerance in Matthew 5: 38-42 as a panacea for peace and development in Nigeria. The paper adopts descriptive and analytical method. It argued that a new type of thinking away from conflicts is essential if mankind is to survive. Jesus in the passage studied did not mention the abolition of war or conflicts, but he is prohibiting the members of the kingdom of God the attitude of revenge. The lex talions or the law of retaliation is an attempt to enact fair justice among the people. To revenge as shown in the work can consume one’s emotion, cause all kinds of emotional problems. A person can be so much engrossed in revenge that he becomes self- centered, destructive and paranoid. It was noted that even though conflicts are inevitable, the violence and pains inflicted is usually greater than the ultimate gain. The paper recommended that individual and Nigeria as a whole should develop a commitment to non violence from the teaching of Jesus. Among other recommendations, Nigerians should not be consumed with fighting over property and disputing rights. Tolerance and acceptability should be the watchword of everybody; it is then that our society can be a better place. Peace must be preached and equally embodied. We must create a new reconciled society in which no walls or barriers are tolerated, and in which the divisive influences of race, nationality, rank and sex have been destroyed.

Background: Thyroid dysfunction during pregnancy is a common endocrine disorder with significant implications for maternal and fetal health, particularly in relation to hypertensive complications. The purpose of the study was to determine the prevalence and pattern of subclinical thyroid dysfunction in hypertensive compared to normotensive pregnant women. Methods: This cross-sectional, comparative study was conducted at the Department of Obstetrics & Gynaecology, Dhaka Medical College Hospital, Dhaka, Bangladesh, from February 2020 to March 2021, including 220 pregnant women (110 hypertensive, 110 normotensive). Socio-demographic and obstetric data were collected, blood pressure measured, and 5 mL venous blood samples analyzed for serum TSH and FT4 using chemiluminescent immunoassay. Subclinical thyroid disorders were defined by trimester-specific reference ranges, data were analyzed with SPSS v25 (p < 0.05). Results: In 220 pregnant women, hypertensive and normotensive groups were comparable in age, gestation, and parity. Subclinical hypothyroidism was higher in hypertensive women (46.4% vs 14.5%), euthyroidism predominated in normotensive women (83.6% vs 39.1%), and higher blood pressure was associated with increased thyroid dysfunction. Hypertensive women also had higher TSH (4.46 vs 2.28 µIU/mL) and lower FT4 (13.49 vs 15.78 pmol/L), both significant (p = 0.001). Conclusion: Hypertensive pregnant women have a higher prevalence of subclinical hypothyroidism and altered thyroid hormone levels compared to normotensive women, highlighting the need for early thyroid screening in this population.

Background: Maternal heart disease is a leading cause of maternal morbidity and mortality, and while pregnancy-related cardiac complications have been studied extensively, data on postpartum cardiac events and the influence of obstetric characteristics remain limited, particularly in low- and middle-income countries such as Bangladesh. The purpose of the study was to evaluate obstetric characteristics and the incidence of postpartum cardiac events in women with pre-existing heart disease. Methods: This hospital-based cohort study was conducted at the Department of Obstetrics and Gynaecology, Fetomaternal Medicine Unit, Dhaka Medical College Hospital, the Department of Fetomaternal Medicine, BSMMU, and the Department of Cardiology, NICVD, Dhaka, Bangladesh, from February 2020 to March 2021. Seventy-three postpartum women with pre-existing heart disease were enrolled. Data on demographics, obstetric history, cardiac status, and maternal outcomes were collected and analyzed using SPSS 26; p <0.05 was significant. Results: Among 73 women with pre-existing heart disease, most were 18–30 years old (67.1%) and multiparous (78.1%), with term deliveries (83.6%) and LUCS (75.3%) common. Rheumatic valvular disease predominated (56.2%), followed by congenital heart disease (27.4%) and cardiomyopathy (16.4%), with 93.2% in NYHA I–II. Postpartum cardiac events occurred in 45.2%, higher in incidentally diagnosed women (61.8% vs 30.8%), particularly in multiparous, term, and vaginal deliveries. Conclusion: Women with pre-existing heart disease are at significant risk of postpartum cardiac complications, especially if undiagnosed, multiparous, or delivered vaginally, highlighting the need for early recognition and careful peripartum management.

Cancer encompasses a group of disorders characterized by abnormal and uncontrolled cellular growth, capable of invading nearby tissues and metastasizing to distant organs. It remains a leading cause of morbidity and mortality globally, with a rising burden in developing countries. This review explores the epidemiology, clinical manifestations, and impact of cancer on patients’ quality of life (QoL). Cancer affects physical health through pain, fatigue, and treatment-related complications, while also influencing psychological well-being, social functioning, and financial stability. Early detection, evidence-based treatment, and supportive care are essential to improve outcomes. A multidisciplinary approach, particularly involving nursing professionals, plays a crucial role in enhancing patient care and overall QoL.

Autosomal recessive spinocerebellar ataxia with axonal neuropathy (ARSACS) is a neurodegenerative disorder characterized by juvenile onset of progressive cerebellar ataxia, axonal sensorimotor peripheral neuropathy, and increased serum alpha-fetoprotein. The objective of this study was to identify the molecular cause of disease in a consanguineous family from district Lakki Marwat, Khyber Pakhtunkhwa, Pakistan. A four-generation family with four affected siblings was enrolled, and whole exome sequencing was performed after ethical approval and informed consent from all family members. Clinical history was documented and blood samples were collected for DNA extraction. Whole exome sequencing revealed a previously known homozygous variant in the SETX gene (c.6694C>T; p.Arg2232Cys). Sanger sequencing validated the variant and confirmed autosomal recessive segregation within the family. In conclusion, this study confirms the utility of whole exome sequencing as a first-line molecular diagnostic tool in monogenic neurological disorders and underscores the importance of premarital genetic screening in consanguineous populations.

Tuberculosis (TB) continues to be a major public health concern, particularly in developing nations. It is caused by Mycobacterium tuberculosis and primarily affects the lungs, although other organs may also be involved. This review highlights the epidemiological trends, clinical manifestations, and the impact of TB on the quality of life (QoL) of affected individuals. The disease exerts a multidimensional burden, including physical debilitation, psychological distress, and social challenges such as stigma and economic hardship. Effective control of TB requires early diagnosis, sustained treatment adherence, and comprehensive patient support. Addressing these factors is essential to improve overall health outcomes and quality of life.

The need to ascertain the engineering properties of locally sourced fine aggregate in Ihiala town necessitated this study. The laboratory investigation carried out on the fine aggregate samples from Ogboro-Isiala, Okohia, and Umuezeawala provided insight into their engineering behavior in terms of natural moisture content, particle size distribution, slump test and compressive strength development. The sieve analysis results revealed that Ogboro-Isiala sample contained a higher proportion of fines and clay fraction, Okohia sample showed a sandy profile with fewer fines, while Umuezeawala sample with a balanced sand–silt composition. The natural moisture content values showed that Ogboro-Isiala had the highest water retention (14.8%), followed by Umuezeawala (13.2%) and Okohia (11.5%). This indicates that Ogboro-Isiala sample is relatively wetter and more clayey, while Okohia sample is drier and sandier in composition. The compressive strength results indicated significant variation across the samples. Ogboro-Isiala sample showed an appreciable strength with curing age, Okohia exhibited moderate strength performance, Umuezeawala performed best overall, recording the highest compressive strength at 28 days (24.29MPa), and the Response Surface modeling of Umuezeawala fine aggregate demonstrating that well-graded fine aggregate respond more favorably in concrete strength development. The findings established a clear link between fine aggregate, gradation, moisture content, and concrete strength development. Ogboro-Isiala sample, due to its high plasticity and fines, is least suitable for concrete; Okohia shows moderate suitability; while Umuezeawala emerges as the most stable and reliable fine aggregate for engineering applications within the study area.

Medicinal plant extracts with a therapeutic property has the tendency of wrong prescription and sometimes, overdosed. The fact that Xylopia aethiopica is a natural product does not automatically confer on its safety and might be risky to its consumers. Xylopia aethiopica fruit is known to have alkaloids, terpenoids, flavonoids, and organic oils. This study was carried out to assess the effect of ethanolic seed extract of Xylopia aethiopica on cadmium chloride induced toxicity on testicular tissues in adult male wisiar rat. Twenty (20) male albino wistar rats were used for this study- The animals were randomly divided into five groups with each containing four adults male wistar rats. The experiment lasted for 14 days. Group 1 received distilled water and feed, group 2 was treated with 2m°/body weight of Cadmium, group 3 was treated with 2mg/body weight of Cadmium plus 50mg body weight of ethanolic seed extract of Xylopia aethiopica, group 4 was treated with 2mg/body weight of Cadmium plus l00mg/body weight of ethanolic seed extract of Xylopia aethiopica, group 5 was treated with l00mg/ body weight of ethanolic seed extract of Xylopia aethiopica. After 14 days of administration, the rats were sacrificed and the testes harvested, processed and stained with hematoxylin and eosin (H&E) staining method. Blood samples were collected in EDTA bottles for hormonal analysis Histological findings from this study revealed that cadmium chloride have severe toxic effects on the histology of the testes. Some of the effects include; Sertoli cells degeneration seen along with spermatids, primary spermatocytes and secondary spermatocytes degeneration. There were also interstitial cellular lesions of Leydig cells. These results revealed that consumption of high dose of Xylopia aethiopica has ameliorative effect on cadmium chloride toxicity.

The prevalence of malocclusion, a common dental condition characterized by misaligned teeth and jaws, has significant implications for oral health, aesthetics, and overall quality of life. This study investigated the prevalence of malocclusion in Rivers State, Nigeria, a region with diverse demographic and socio-economic characteristics. Using a cross-sectional design, a sample of participants- 310 (148 males and 162 females) from various communities was assessed clinically for malocclusion patterns, including spacing, crowding, crossbite. open bite, and overbite. Data were analyzed to identify the distribution of malocclusion and associated factors such as age, gender, and habits: like thumb-sucking or mouth breathing. Majority of the subjects were found to have Angle's Class 1 molar relationships (80.3%). There was a significantly larger proportion of females (52.2%) as compared with their male counterparts (47.8%). Majority of the children had normal overjet (69.2%) and overbite (55.5%). However significant gender differences were found More females were found to have normal overjet and overbites than their male counterparts, whilst males were found to have a larger proportion of reduced overjet's and overbites. A normal dentoalveolar relationship was a predominant finding. However, crowding of the arches was found in 14.4% whilst 59.5% had spaced arches. Anterior and posterior crossbite was found in 17.1% of the population, whilst open bite was seen in a smaller proportion of 7.1 % Findings revealed that malocclusion is prevalent among both children and adults in Rivers State, residents (children), with specific patterns correlating with socio-demographic variables and oral habits. The results emphasize the need for targeted orthodontic interventions and public health initiatives to address the burden of malocclusion in the region. This study contributes valuable data to the limited research on malocclusion in Nigeria, serving as a foundation for policy formulation and further investigations.

The arch of the foot provides an elastic, springy connection between the forefoot and hindfoot. The aim of this study is to assess the plantar arch index and prevalence of flat feet among indigenes of Ikwerre local government area, Rivers State aged 18-60. The study is a cross-sectional study using random sampling technique to select participants., Staheli’s index was used to calculate the plantar arch index. Statistical analysis was done using SPSS version 25.0. A total of 107 males (53.5%) and 93 females (46.5%) were assessed to determine whether there were statistically significant gender differences in foot length, midfoot breadth, heel breadth, and arch index. The results show that males had a slightly higher mean foot length (25.17 cm) compared to females (24.60 cm). The t-test value of 1.99 and a p-value of 0.048 indicate that this difference is statistically significant at p < 0.05. This suggests the presence of sexual dimorphism in foot length, meaning that men in this population generally have longer feet than women. For midfoot breadth, males recorded a mean of 5.03 cm, while females had a mean of 4.89 cm. The t-test value (0.95) and p-value (0.34) show that this difference is not statistically significant, implying that both genders have similar midfoot widths. Regarding heel breadth, the mean values for males (7.96 cm) and females (7.93 cm) were nearly identical. The t-test value (0.37) and p-value (0.97) further confirm that there is no significant difference between males and females in heel width. Similarly, the arch index had a mean value of 0.83 for males and 0.80 for females. With a t-test value of 0.67 and a p-value of 0.49, the result shows no significant difference between genders. This suggests that both males and females in this population share similar arch structures and proportions. In summary, the only statistically significant gender difference observed was in foot length, with males exhibiting longer feet than females. However, no significant differences were found in mid foot breadth, heel breadth, or arch index. This indicates that while men generally have longer feet, the overall structural proportions and arch configurations of the feet are similar across both sexes in the studied population