Tax avoidance is an action to minimize the tax burden with efforts by taxpayers that do not violate applicable laws. Tax avoidance in this research is measured using the formula statutory rate of tax – effective tax rate. Profitability is measured using Return on Assets (ROA), company size is measured by Ln Total Assets, corporate social responsibility uses the GRI-Standards measurement, Inventory intensity uses the measurement of total inventory divided by total assets. The research objective to be achieved in this research is to provide understanding and knowledge to the public, especially the government, management, investors and creditors regarding the role of profitability, company size, corporate social responsibility, and inventory intensity on potential tax avoidance and can be used as a reference for future researchers as well as reference for stakeholders (management, investors, creditors and government) in making relevant and reliable decisions. This research uses manufacturing companies in the consumer goods sector with the research year 2018-2022 which are listed on the Indonesia Stock Exchange as research objects. The total sample was 105 samples using the purposive sampling method. The data analysis techniques used are Descriptive Statistical Analysis, Classical Assumption Test, Hypothesis Test, and Linear Regression Test. Based on the analysis results, it was found that profitability has a positive effect on tax avoidance. Meanwhile, company size, corporate social responsibility and inventory intensity have no effect on tax avoidance.

Costus afer Ker Gawl is an indigenous plant, commonly called a ginger lily, spiral ginger, or bush cane, it has been reported to possess anti-inflammatory properties. The anti-inflammatory activity of C.afer leaf extract in streptozotocin-induced diabetic rats was investigated. Protein denaturation and erythrocyte stabilization assays were used to evaluate in vitro anti-inflammatory activity, and alpha-amylase and alpha-glucosidase enzyme inhibition was used to evaluate in vitro anti-diabetic activity. 60 male Wistar rats were used for the two inflammatory models: the 30 rats were randomly assigned into six groups (n=5) for carrageenan-induced paw edema and cotton pellet granuloma models respectively: Group I: normal, group II: control(untreated), group III: 10mg/kg b.w diclofenac sodium (standard), group IV, V and VI were given 50, 100, 250 mg/kg b.w Costus afer ethanol leaf extract (CAELE) in each of the two models. The study showed that in protein denaturation assay, CAELE and Diclofenac had 56.69% and 80.82% respectively at the highest concentration, erythrocyte stabilization had 80.40% CAELE and 94.88% Diclofenac sodium at the highest dose in a dose-dependent manner. Alpha amylase and alpha-glucosidase showed an increase in percentage inhibition activity at 65.44% and 43.72% respectively against acarbose (standard) at 56.01%. However, in the cotton pellet-induced granuloma model, the concentration exhibited high percentage inhibition (77.82%) comparable to the standard drug at 91.28%, and reduction in paw thickness was also observed in the carrageenan model in a dose-dependent manner respectively. This study showed that CAELE at different concentrations showed anti-inflammatory activity in diabetic conditions.

Introduction: High-risk & severe-risk pregnancies are characterized by increased risks of complications for both the mother and the fetus, which can result from several factors such as maternal age, medical situations, lifestyle habits, and previous pregnancies. These complications are a major concern, mostly in developing countries like Bangladesh, where maternal and infant mortality rates remain high. Maternal complications associated with high-risk and severe-risk pregnancies may include maternal death, severe bleeding, sepsis, and hypertensive disorders, while fetal complications may include preterm delivery, fetal growth restriction, and stillbirth. The objective of this study was to investigate the perinatal outcomes of high-risk and severe-risk pregnancies. Methods: This prospective purposive study was carried out on the admitted patients in the Department of Obstetrics and Gynaecology, Bangabandhu Sheikh Mujib Medical University (BSMMU), Dhaka from July 2007 to December 2007. Total hundreds of risk groups pregnant women (N=100) were enrolled in the study among them eighty-five (n=85) scoring 3-6 included as high risk pregnancy and fifteen (n=15) scoring 7 or more included as severe-risk pregnancy. All relevant data were recorded for each individual study subject on predesigned data collection sheet. All collected data were compiled and analyzed by computer-based statistical software (Instat). Chi-square tests were performed to compare the prevalence of study variables where, p < 0.05 considered the level of significance with 95%CI. Ethical clearance of this study was obtained from the Institutional Review Board (IRB) of BSMMU, Dhaka, Bangladesh. Results: In the high-risk group (n=85), around one-fourth of the patients (22,25.9%) and in a severe- risk group (n=15), one patient (1,6.7%) underwent vaginal delivery, Caesarean section was done in sixty-three patients (63,74.1%) in high-risk pregnant women and fourteen patients (14,93.3%) in severe-risk pregnant women respectively. The distribution of risk group and mode of delivery is statistically highly significant (P <0.001). Out of sixty-three patients (n1=63), nineteen (19, 30.2%) were required to be delivered by caesarean section for fetal distress and fifteen (15, 30.16%) were malpresentation. Out of forty-one patients (n2=14), the most common indications were a history of previous caesarean section with multiple risk factors in eight patients (8, 57.1%). Birth asphyxia was present in nine neonates (9, 13.6%) in a high-risk group (n = 65) and a severe- risk group (n2=14), and birth asphyxia was present in five neonates (5, 35.7%). Based on the outcome, in high-risk pregnancy (n=85), four neonates (4, 4.5%) died and in severe-risk pregnancy (n=15), one (1, 6.3%) died. Conclusion: The study found various obstetric complications and outcomes associated with high-risk and severe-risk pregnancies. The results indicated a significantly higher proportion of caesarean sections performed in severe-risk pregnancies compared to high-risk pregnancies. Moreover, the overall outcome was favorable, with only five neonatal deaths reported among the one hundred maternal risk groups.

Endodontic treatment is preferred to save the inside of the tooth, which is being infected by bacteria. There are many factors that can influence the outcome of an endodontic treatment. One of the most challenging factors is the anatomy of the tooth itself on which the endodontic treatment is planned. The location and type of tooth and structure of the root canal influence the anatomy of the tooth. This study aims to determine the effect of tooth location on the success rate of an endodontic treatment from the existing literature. Eight studies were included in this review with a total sample size of 6,056 patients who underwent endodontic treatment. All studies showed the outcome of endodontic treatment in the context of tooth type. Studies were consistent with the fact that the overall success rate of endodontic treatment is higher in anterior incisors as compared to premolars and molars owing to the number of canals per tooth and the comparative operational difficulty between incisors and molars while performing an endodontic treatment. Therefore, the findings in this review suggest that tooth location is a significant factor that can influence the outcome of endodontic treatment.

Heliotropium curassavicum L. was screened for antimicrobial activity against some plant and human pathogens. Plant parts of H. curassavicum, were collected from mangrove habitats of Chollangi, near Kakinada, Plant parts are dried and extracts were obtained successfully with hexane, chloroform, methanol and water, by using Soxhlet extraction apparatus. The antimicrobial activity of the plant extracts on the various test organisms, including multiple antibiotic resistant bacteria were investigated. Antimicrobial activity of the extracts was determined by the Well Diffusion Method. The results concluded that the leaf and stem extracts of H. curassavicum possess antibacterial, antifungal activities. There is a possibility of developing this plant as a source of antibacterial and antifungal agent and further investigations are necessary to identify the bioactive principles.

Chronic recurrent seizures is a characteristic feature of epilepsy. It is a chronic neurological condition, usually resulting in unpredictable, unprovoked recurrent seizures that affect a variety of mental and physical functions. Some motor functions appear vulnerable to these seizure disorders. This study investigated the neurobehavioural analysis of pentylenetetrazole (PTZ) induced seizure on motor balance, coordination in Wistar rats. The study was done in two phases: acute (14days) and chronic (28days). A total of twenty adult Wistar rats weighing between 90-120g were used for each phase of study. The rats were divided into four (4) groups (1-4, n=5). PTZ was administered intraperitoneally to the PTZ treated groups one (1) week before the neurobehavioral experiments commenced. Group 1 (control) received distilled water; groups 2, 3 and 4 were administered with subconvulsive doses of PTZ (25mg/kg, 30mg/kg and 35mg/kg) respectively at alternate days (48 hourly) until kindling was achieved. The study evaluated neurobehavioural parameters using Rotarod test (RT) and Handgrip test (HT). In both tests, the time latencies were significantly (P<0.05) reduced and worsened with time, when test groups were compared to control either in acute or chronic phase study. The results from the current study on the effects of the chemoculvosant seizures on motor functions, coordination and balance shows that severity and chronicity of seizures caused a deficit in motor coordination and balance. In conclusion, seizure disorder disrupts motor activities.

The effect of Anacardium occidentale (Cashew) leaf and Garcinia kola (bitter kola) seed extracts on the corrosion of mild steel in Sulfate Reducing Bacteria (SRB) environment. Enrichment of SRB was achieved by anaerobic incubation of waste water sample from gutter along old market road Owerri, Imo State Nigeria in BmA medium and BmA medium without iron. Weight loss method was used to determine corrosion. The specific growth rate and cell biomass of SRB in batch culture was determined. Minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBC) of the extracts were also determined using standard methods. Results showed measurable weight loss of mild steel samples as a result of corrosion by SRB. Garcinia kola extract had inhibitory effect on SRB at concentrations above 50mg/ml while Anacardium occidentale extract showed no inhibition capacity at 200mg/ml. The MIC for the Garcinia kola extract was at 50mg/ml and MBC at 100mg/ml while there was no observable MIC and MBC value for Anacardium occidentale extract. The cell biomass of the SRB in a batch culture containing Garcinia kola extract was observed to decrease over time, while Anacardium occidentale extract showed an increase in cell biomass with no decrease over time. Garcinia kola extract also reduced the specific growth rate of SRB significantly while Anacardium occidentale extract did not show any significant reduction in the specific growth rate of the SRB cultures. Garcinia kola may have potentials for use in the development of benign natural products for mitigation of microbial induced corrosion of mild steel.

Globally, the incidence of obesity is known to be linked to a number of other riskfactors such as diabetes, cardiovascular disease, amongst others, however, there are population specific variance and severity. Therefore, this study t investigated the possible variations in glycosylated haemoglobin (HbA1c) levels of obese women resident in Rivers State, Nigeria. Precisely, 334 obese and non-obese women within the ages of 18 and 65 years with no obvious health challenge and resident in Upland and Riverine areas of Rivers State were actually surveyed by the present study. A multistage sampling technique was adopted, and subjects were surveyed across the upland and riverine locations of the State. These subjects were evenly drawn from the multi-ethnic residents of the state. Anthropometric (body mass index- BMI) data and blood sample (via antecubital vein following standard procedures) were obtained from the consenting subjects. After laboratory analyses, the quantitative data got were subjected to statistical analyses using the statistical package for social sciences (SPSS) version 21.0. One-way analysis of variance (ANOVA) and independent t-test with a p< 0.05 considered statistically significant were determined. The result also revealed that all obese subjects as well as their UPL and RVR subgroups had significantly (P<0.05) elevated HbA1c compared to their respective non-obese groups and these increases were both graded and marked (P<0.05) with increasing BMI. It is also important to note that the non- obese and obese class III of the RVR subjects had markedly (P<0.05) higher levels when compared to those of their UPL counterparts.The finding of this study on the changes in HbA1c levels of obese women resident in UPL and RVR residents revealed significant (P<0.05) rising percentages of HbA-1c with increasing BMI. It can thus be concluded that the incidence of obesity and associated comorbidities are substantially linked to sex, ethnic/culture and socioeconomic status.

Obesity and pulmonary diseases are said to be co-prevalent and debilitating chronic illnesses that are becoming more and more commonplace globally. This study thus, evaluated the changes in basic pulmonary indices of obese women resident in Rivers State, Nigeria. The minimum sample size of 272 was determined using the Leslie Fischer's formula; exactly 334 obese and non-obese women within their 18 and 65 years of age with no critical health condition and resident in Upland and Riverine areas of Rivers State were actually surveyed by the present study. A multistage sampling technique was adopted, and subjects were surveyed across the upland and riverine locations of the State. These subjects were evenly drawn from the multi-ethnic residents of the state. Automated spirometer was used to measure forced vital capacity (FVC); forced expiratory volume in 1 second (FEV1 and forced expiratory volume in 1 second (FEV1) and forced expiratory volume in 6 second (FEV6) and the FEV1/FVC ratio. The quantitative data were subjected to statistical analyses using the statistical package for social sciences (SPSS) version 21.0. One-way analysis of variance (ANOVA) and independent t-test with a p< 0.05 considered statistically significant were determined. The result indicated that the obese subjects had reductions in some pulmonary indices, like FVC levels. On the other hand, the FVC/ FEV1 ratio had significant (p<0.05) increases following increasing BMI. Further evaluations on the actual impact of obesity on FVC/ FEV1 ratio may shade more light in this direction.

The study investigated the influence of family variables on sexual molestation of secondary school students in Aba Education Zone, Abia State. Two research questions were answered using descriptive statistics. Two null hypotheses were tested with inferential statistics at .05 level of significance. The population of the study comprised all senior secondary school students in Aba Education Zone, Abia State. Simple random sampling technique was used in selecting 272 students for the study. A researcher made instrument tagged: family variables and sexual molestation questionnaire (FVSMQ) was used for data collection. The instrument was validated by an expert in measurement and evaluation while Cronbach alpha analysis was used for internal consistency of the instrument which yielded a coefficient of .80. The two hypothesis were tested using one-way Analysis of variance (ANOVA) and F-value obtained were significant at .05 level. It was therefore concluded that family structure and parents’ level of education influenced senior secondary school students’ experience on sexual molestation in Aba Education Zone, Abia State. Based on the findings, it was recommended among others that parents should ensure that lines of communication are kept open at home and closed family ties maintained so that children will never shy away from discussing sexual concerns with their parents.

Introduction: Grave’s Disease (GD) and Hashimoto's Thyroiditis (HT) are two autoimmune diseases whose coexistence is rare. We report a case of a patient in whom both diseases manifested simultaneously. Case report: A 36- year-old woman presented with thyrotoxicosis. She had tachycardia with WHO grade 2 homogeneously non-pulsatile goiter, without exophthalmos. The evaluation revealed peripheral hyperthyroidism with positive anti-thyroid peroxidase (anti-TPO) antibodies and anti-thyroid-stimulating hormone receptor (anti-TSHR) antibodies. Cervical ultrasound revealed a goiter affecting the right lobe in the context of thyroiditis. Thyroid scintigraphy indicated a picture suggestive of Graves' disease in the left lobe and hypocaptating thyroiditis in the right lobe. The patient was treated with propranolol and Carbimazole, with alternating phases of hyperthyroidism and hypothyroidism. Discussion and Conclusion: Autoimmune thyroid diseases, GD and HT, are specific to the thyroid gland and are common in women. They share pathogenic features that could explain their association, including genetic and environmental factors leading to thyroid cell damage, T-cell-mediated autoimmunity, human leukocyte antigen binding, and the presence of autoantibodies such as anti-thyroid peroxidase antibodies in GD. Rare cases have demonstrated that HT can manifest after GD, and vice versa, leading to an alternation of hyperthyroidism and hypothyroidism in certain patients due to changes in the balance between various categories of antibodies. In the present case, the patient simultaneously presented both diseases.

Background: The term sexually transmitted infection (STI) is used to denote a variety of clinical conditions that caused by pathogens that can be acquired and transmitted through sexual activity. The problem with most STDs is that they can occur symptom-free and can thus be passed on unaware during unprotected sexual intercourse. Sexually transmitted diseases are a major health problem affecting mostly young people, not only in developing but also in developed countries. Over the period 1985-1996, a general decrease in gonorrhea, syphilis, and chlamydia infections was noted in developed countries, both in the general population and among adolescents [1]. Objective: The aim was to assess Nurses' Knowledge and Practice regarding Sexually Transmitted Diseases at 250 Bedded Bangamata Sheikh Fazilatunessa Mujib General Hospital, Sirajganj. Methodology: This descriptive cross-sectional study design was used, and a sample size of 110 was a simple random sampling technique followed by those who met the inclusion criteria to assess the nurse's Knowledge and Practice regarding Sexually Transmitted Diseases. The study was conducted from July 2021 to December 2021. The instruments for data collection were a semi-structured questionnaire, which is composed of three parts: Demographic variables, knowledge, and practice-based information on Sexually Transmitted Diseases. Results: The findings of the present study revealed that the demographic characteristics of the highest 51.82% were within 31-40 years; 80.91% were female; 80.91% were Muslim; 59.09% were married; 60% were diploma in nursing and average knowledge score 41.82% were high level of knowledge regarding the Sexually Transmitted Diseases. Conclusion: The present study concluded that the level of nurses' knowledge regarding sexually transmitted diseases was 41.82% high level of knowledge regarding STDs in the current study, which may be due to their professional and clinical experiences. In addition to knowledge regarding STDs, prevention is very important for Bangladeshi people.

Objectives: Nurses’ professional values have an important role in shaping nurses’ identities. They have an effect by tailoring the care provided and informing the unit’s productivity. Values have the capacity to take patient care to another level, thereby improving the patients’ experience. Likewise, values also influence nurses’ commitment to their organisation, which is considered vital for organisational success. The aim of this study is to examine nurses’ professional values as predictors of their organisational commitment to the Saudi Ministry of Health (MOH). Methods: A cross- sectional descriptive correlational design was selected for this study, which was conducted in two major hospitals in Jeddah. The study’s participants were recruited using a convenience sampling technique. The total sample comprises 412 staff nurses. Results: The results show that nurses have strong professional values and high levels of organisational commitment. Almost all the professional values domains correlate with the organisational commitment domains. This study asserts that professional values are a predictor of organisational commitment. Conclusion: Nurses’ professional values and organisational commitment both have an impact on nursing care, behaviour, and organisational outcomes. Therefore, an understanding of the relationship between these two concepts can improve nursing practices.

Cosmetology is a rapidly growing field, resulting in increasing numbers of beauty centers and beauticians. Ear piercing is a common practice in Nigeria and, in recent years piercing of other body parts has greatly increased in popularity. Beauty treatments, such as piercing, tattooing, manicuring, and barbing are used by many people. Individuals working in barber shops, hairdressing and beauty centers are likely to have contact with blood through applications such as shaving, manicure, pedicure and skin care. The aim of this study was to determine hepatitis B virus (HBV) seroprevalence in a sample of beauticians in Yenagoa local government area, Bayelsa State (Nigeria) and to assess the level of knowledge of these professionals regarding viral hepatitis. This was a descriptive cross-sectional study involving a total of 120 beauticians (hairdressers and manicurists/pedicurists) that were selected by a multistage sampling method. Data was collected by an interviewer-administered questionnaire for knowledge assessment and serum samples were tested for HBsAg positivity using commercial enzyme-linked immunoassay (ELISA) kits. Data collected were analyzed using the statistical package for social science (SPSS), version 25 software. Of the total 120 participants 16 (13.3%) were males and 104 (86.7%) were females. The prevalence of HBV infections among the respondents was 7.5%. The knowledge of beauticians on awareness of viral hepatitis B was 5.8%, and their knowledge on ways of transmission was 61.7%. Conclusions: the findings indicate that, due to their low level of awareness of viral hepatitis B existence, beauticians working in Yenagoa Local Government Area are in a risk of HBV infection even though the seroprevalence of HBV was low.

This work characterizes the relationships between the intrinsic properties of sands and the parameters of four mathematical models that best simulate the experimental curves and geotechnical properties of sands used in construction. Origin.Pro.2019" software was used to smooth the grading curves, define the parameters of the mathematical models and link them to the geotechnical data. To achieve this objective, the correlations between the intrinsic properties of the sands are developed using mathematical models with the highest coefficient of determination (R2) and the lowest statistical coefficient (χ²). The correlations used are those with a coefficient of determination greater than or equal to 0.9. The results obtained show that the models used provide a good description of the experimental curves. The model parameters are correlated with the granulometric fractions and the geotechnical parameters. The evolution of the points expressing the parameters of the Gaussian and exponential models (A1, Xc, A, W, Yo) and the parameter (t1) as a function of seven randomly chosen geotechnical quantities, are polylinear and linear fits, respectively. This study is important for predicting a geotechnical quantity from a modelled grading curve, by solving the mathematical expressions of the models used.