Crescent University

This study examined the effect of dividend policy on the financial performance of listed consumer goods firms in Nigeria. The study employed secondary data obtained from published annual reports of selected firms covering a ten-year period (2014–2025). Dividend policy was proxied by dividend payout ratio (DPO), dividend per share (DPS), and dividend yield (DY), while financial performance was measured using return on assets (ROA). The data were analysed using descriptive statistics, correlation analysis, and random effects regression models. The descriptive analysis revealed substantial variability in dividend policy indicators, with evidence of extreme values across firms. Correlation analysis showed that DPO, DPS, and DY were positively associated with ROA, although DPO and DY exhibited very strong interdependence. Regression results indicated that DPO (β = 0.174, p < .05) and DPS (β = 39.73, p < .05) had significant positive effects on ROA, while DY (β = -128.38, p > .05) had a negative but insignificant effect. The overall model was statistically significant (F = 5.69, p < .001), with an R² of 0.582, implying that dividend policy variables explained about 58% of the variation in firm performance. The findings imply that dividend policy is relevant for enhancing the profitability of consumer goods firms in Nigeria. Specifically, dividend payout and dividend per share significantly drive performance, while dividend yield does not. The study recommends that firms maintain optimal dividend payout practices and prioritize sustainable dividend per share policies to enhance profitability and investors’ confidence.

Cloacal malformation is a rare condition that usually referred only to females. We are reporting a very rare case of cloacal malformation variant in a 6-years-old boy who presented with absent anal opening along with hypospadiac penis with chordee with passage of urine and stool from an abnormal opening in the penoscrotal region. Journal of Paediatric Surgeons of Bangladesh (2022) Vol. 13 (1 & 2): 52-53

The acoustical-optical networks that are underwater have very dynamic, bandwidth-constrained, and time-sensitive conditions that require intelligent, secure and adaptive communications. In order to mitigate such issues, this paper presents Edge Intelligence-Assisted Federated Deep Learning Framework that will facilitate privacy-preserved, reliable, and energy-efficient data communication in hybrid underwater acoustic-optical space. The proposed architecture provides that every underwater node conducts local model training with measured acoustic-optical channel parameters and raw data are stored at the edge, therefore, guaranteeing excellent levels of privacy and preventing the risk of data exposure. It is a federated mechanism of aggregation of the global learning updates that are implemented on a distributed node, whereby the network is able to learn the best mode selection, power allocation, and routing policies without having to have a centralized collection of data. The trained federated model dynamically selects either between acoustic or optical links depending on turbidity, scattering, transmission distance, node energy and estimated packet success rate, where crosslayer adjustment is robust across the varying marine conditions. The simulation results with physics-based underwater channel models show that the framework proposed will give a 19 much higher throughput, lower latency by 24%, lower energy consumption by 18 percent, and increase the ability of the hybrid link selection by 35 percent, at full data privacy. In general, this paper offers a scalable, smart, and safe communication plan to next-generation Underwater Internet-of-Things (UIoT) systems to address applications including underwater environmental-monitoring, autonomous robotics, maritime surveillance, and ocean resource exploration.

Nigerian manufacturing firms find themselves besieged with challenges such as high production costs, poor infrastructure, and limited access to finance, which limit profitability. This study aimed to examine the effect of dividend policy (DP) on the price/earnings (PER) ratio of listed industrial goods manufacturing firms in Nigeria. The study adopted an ex-post facto research design. The population comprised 13 industrial goods manufacturing companies, listed on the Nigerian Exchange Group. The consensus sampling technique was used to select 13 industrial goods companies in Nigeria. Secondary data extracted from the annual financial reports of the companies for the period 2011 –2023 were analyzed using a panel regression model. The dividend policy metrics' effects on the PER were found to be mixed in the empirical data. The findings showed that the link between dividend payout ratio and the PER was positive and significant (β = 9.089442; p = 0.028). On the other hand, dividend cover showed an insignificant negative effect on PER (β = -0.4550704; p = 0.944). Conversely, the PER was negatively and significantly affected by dividend yield (β = -97.0509; p = 0.035), while the dividend per share had an insignificant negative influence on PER (β = -0.4439733; p = 0.791). In conclusion, dividend policy has a significant effect on the price-earnings ratio of quoted industrial goods manufacturing companies in Nigeria. The study suggests that corporate management should implement a dividend policy strategy that strikes a balance between shareholder returns and the need to reinvest in order to maintain long-term competitiveness and sustainable development.

Background: Obstructive sleep apnea (OSA) is frequently underdiagnosed and may influence perioperative outcomes. Postoperative nausea and vomiting (PONV) are common adverse effects following laparoscopic surgery. The purpose of this study was to determine the relationship between PONV and the risk or predisposition of OSA based upon STOP-Bang criteria in laparoscopic surgery patients.Methods: This is a prospective cohort study conducted in government and private hospitals in Lahore from January to July 2025. The sample consisted of 200 patients who underwent elective laparoscopic surgery under general anesthesia, recruited via convenience sampling. The OSA risk was categorised using the STOP-Bang questionnaire, whereas PONV was measured by the Apfel simplified risk score and the visual analogue scale (VAS). Statistical analyses were performed using SPSS v.26, including descriptive statistics, Spearman correlations, Mann-Whitney U tests, Kruskal-Wallis tests, chi-square tests, and multiple linear regression analyses, while controlling for age, gender, medication use, surgical history, and anesthesia history.Results: Among the 200 participants, 152 (76%) were female, and 48 (24%) were male. The most common age ranges were 56-60 years (73 participants, 36%) and 46-55 years (54 participants, 27%). The relationships among the Apfel, VAS, and STOP-Bang scores showed moderately positive correlations (r = 0.23, p < 0.01; r = 0.19, p < 0.01). Regression analysis showed that STOP-Bang scores (beta = 0.152, p = 0.003), nausea severity (beta = 0.176, p = 0.003), female gender (beta = 0.125, p = 0.008), and medication use (beta = 0.142, p = 0.003) were associated with higher Apfel scores. Younger age was associated with higher PONV scores (χ² = 21.77, p = 0.001). Female patients scored significantly higher on the STOP-Bang, Apfel, and VAS than males (p < 0.05).Conclusion: STOP-Bang-defined OSA risk has a significant association with PONV in laparoscopic surgery patients. Female gender and younger age increased susceptibility to PONV, whereas OSA risk was augmented in older people. These results illustrate the clinical utility of integrating STOP-Bang screening into preoperative evaluation to optimise perioperative care and individualise preventive measures against PONV. These findings support integrating STOP-Bang screening into preoperative risk assessment to improve postoperative outcomes.

Background: Esophageal foreign body (EFB) impaction is a frequent emergency department presentation. While many cases involve witnessed, low-risk ingestions, significant diagnostic and therapeutic challenges arise when clinical history is incomplete, as in young children or cognitively impaired individuals. The risk spectrum is broad, ranging from spontaneous passage to life-threatening complications like perforation or aortoesophageal fistula. Aim: This article reviews the etiology, epidemiology, pathophysiology, and management of EFB impaction, highlighting the complexities faced in emergency settings and outlining evidence-based strategies for evaluation and intervention. Methods: A comprehensive review synthesizes current clinical knowledge on EFB impaction. It examines age-related epidemiological patterns, the pathophysiology of impaction at physiological narrowings, and the specific mechanisms of injury from high-risk objects like button batteries, magnets, and sharp items. Diagnostic approaches, including radiography and computed tomography, and therapeutic algorithms are detailed. Results: Management is dictated by patient stability, object type, location, and dwell time. Endoscopic removal is the cornerstone of treatment, with success rates &gt;90%. Button batteries in the esophagus require emergency removal due to rapid caustic injury. Most blunt objects pass spontaneously, but food impactions in adults often indicate underlying pathology (e.g., strictures, eosinophilic esophagitis), necessitating further evaluation. Conclusion: Successful outcomes rely on prompt recognition of high-risk scenarios, timely endoscopy, and understanding object-specific risks. A coordinated, interprofessional team approach from triage through discharge and prevention counseling is essential to minimize morbidity.

Purpose of the Article: This paper investigated the effect of management innovativeness on the organisational sustainability of the small enterprises in Ogun West Senatorial District, Ogun State, Nigeria. Research Aim: The aim of this research paper is to investigate the effect of management innovation on sustainability of Small-Scale Businesses in Ogun West Senatorial District, Ogun State, Nigeria. Methodology/Methods: A survey design was used to collect data on 400 SMEs and analysed through Structural Equation Modelling (SEM). Findings: Findings indicate that the impact of innovation strategy and human resource innovation on business sustainability was positive and insignificant, whereas financial management innovation had negative and insignificant effects. A great positive predictor that was observed was organisational culture (0.637, p = 0.001), and the model had 46.9% variance in sustainability. Practical Implication: These observations imply that local organisational culture is more crucial in keeping SMEs striving as compared to strategy and financial innovation. The research has an empirical interest in the contribution of management innovation to the sustainability of SMEs in a developing setting, which is encouraging businesses to include more dimensions of innovation in their business sustainability plans.

Background: Tooth avulsion, the complete displacement of a tooth from its socket, is a serious dental emergency, predominantly affecting the maxillary anterior teeth in children and adolescents. Its management is time-critical, as the viability of the periodontal ligament (PDL) cells on the root surface and the long-term prognosis are heavily dependent on immediate and appropriate prehospital and emergency care. Aim: This article reviews the etiology, pathophysiology, and, most importantly, the evidence-based emergency and prehospital management protocols for avulsed permanent teeth, with the goal of optimizing outcomes through timely intervention. Methods: A comprehensive narrative review synthesizes current guidelines from dental traumatology, focusing on the critical steps from the moment of injury to definitive dental care. It examines the importance of storage media, handling techniques, replantation procedures, and adjunctive therapies. Results: Immediate replantation at the site of injury is ideal. When not possible, storing the tooth in a physiologically compatible medium like milk or saline is essential to preserve PDL cell viability. The extraoral dry time is the single most critical prognostic factor; dry storage beyond 60 minutes drastically increases the risk of root resorption and ankylosis. Management involves gentle cleansing, possible anti-resorptive pre-treatment, careful replantation, semi-rigid splinting for approximately two weeks, and systemic antibiotics (e.g., doxycycline). Long-term success requires diligent follow-up, including pulp vitality testing and timely endodontic treatment for mature teeth. Conclusion: Successful management of an avulsed tooth hinges on a coordinated, rapid response. Public and professional education on proper first-aid (crown handling, use of milk) is vital to improve outcomes. Adherence to established protocols for replantation, splinting, and follow-up care maximizes the potential for long-term tooth retention, preserving function and alveolar bone.

Background: Heavy metal exposure, stemming from both environmental and occupational sources, poses a significant global health risk. While some metals are essential in trace amounts, others like lead, arsenic, and mercury are toxic, causing multisystem damage through mechanisms like oxidative stress and enzyme inhibition. Diagnosis is challenging due to nonspecific symptoms that mimic common diseases. Aim: This comprehensive review aims to detail the interprofessional approaches required for the effective assessment and management of heavy metal toxicity. It synthesizes information on etiology, pathophysiology, diagnostic testing, and collaborative care strategies. Methods: The review outlines the critical procedures for accurate diagnosis, including the selection of appropriate biological specimens (blood, urine, hair) based on the metal's pharmacokinetics and the timing of exposure. It emphasizes advanced analytical techniques like Inductively Coupled Plasma Mass Spectrometry (ICP-MS) and the importance of rigorous quality control to prevent contamination and ensure result reliability. Results: Accurate diagnosis hinges on correlating a plausible exposure history with consistent clinical symptoms and confirmatory laboratory testing. The clinical significance of test results must be interpreted within the context of population reference ranges and individual patient factors, as even low-level exposures can be harmful to vulnerable groups. Conclusion: Effective management of heavy metal toxicity necessitates a coordinated, interprofessional effort. This involves clinicians, nurses, laboratory personnel, and toxicologists working together to ensure accurate diagnosis, guide interventions like chelation therapy, implement exposure mitigation, and protect public health.