Counseling services are integral to holistic healthcare delivery, particularly in addressing the psychosocial needs of patients and healthcare professionals. Despite their recognized importance, evidence suggests inconsistent engagement with these services, even among counseling professionals. This study assessed the knowledge, perception, and utilization of counseling services among counselors at Irrua Specialist Teaching Hospital (ISTH), Edo State. A descriptive cross-sectional survey design was employed, using total sampling to include all eligible counselors. Data were collected through a structured, self-administered questionnaire and analyzed using SPSS version 26, with descriptive and inferential statistics applied at a 5% significance level. Results indicated universal awareness (100%) of counseling services among respondents; however, only half had received formal training, and 70% were knowledgeable about referral protocols. Perceptions of counseling services were generally positive, although concerns regarding staffing adequacy and service structure were noted. Utilization was high for patient referrals (90%) but comparatively low for personal use (40%). Major barriers identified included workload constraints, stigma, lack of institutional support, cultural and religious beliefs, and inadequate personnel. The study concludes that while counselors at ISTH demonstrate high awareness and favorable perceptions of counseling services, significant gaps remain in training, personal utilization, and organizational support. Strengthening institutional policies, expanding training opportunities, and addressing systemic and sociocultural barriers are essential to improving counseling service utilization and promoting mental well-being within tertiary healthcare settings.

In this article, I discuss the ways in which technology has been used to build, implement, and maintain an automated report for the purpose of reporting swap transactions that are covered by the European Market Infrastructure Regulation (EMIR) and Dodd-Frank Act (DFA) Rule 12b-2. The automated report will use advances in technology, including but not limited to Artificial Intelligence (AI), Machine Learning (ML), and Natural Language Processing (NLP), to enhance the regulatory reporting process, exception management, and compliance with EMIR, DFA and across all regions of the globe. All automated reports will be designed so that companies can minimize their need to perform manual processing and maximize the quality, accuracy, and transparency of their reports by converting them to a single format and standardizing the way they collect and submit data to regulators. By utilizing the advanced analytics capabilities in combination with a real-time monitoring, companies will benefit from more timely swap reporting and will ultimately enhance the efficiency of markets for all types of securities. The automated reporting of swaps improves the environment for regulatory reporting in regard to the marketplace, provides a new baseline for the financial services industry's compliance with regulation, eliminates or reduces the possibility of violating regulatory requirements within the financial services sector, decreases the cost of regulatory penalties associated with non-compliance, and improves the reputation of the organization overall.

The purpose of study was to find out the individual and combined effects of suryanamskar and pranayama practices on flexibility of school boys. To achieve this purpose of the study, forty school boy’s students from Alagappa Physical Fitness Academy, Karaikudi, were randomly selected as subjects. The age of the subjects ranged between 11 and 13 years. The study was formulated as pre and post-test random group design, in which forty subjects were divided into four equal groups. The experimental group-1 (n=10, SNP) underwent suryanamaskar practices, the experimental group-2 (n=10, PP) underwent pranayama practices, the experimental group-3 (n=10, SNP+PP) underwent combined practice of suryanamaskar and pranayama and group 4 served as control group (n=10, CG) did not undergo any specific training. In this study, three training programme were adopted as independent variable, i.e., suryanamaskar practices, pranayama practices and combined practice of suryanamaskar and pranayama. The flexibility was selected as dependent variables and the measurement was recorded in Centimetres. The selected three treatments were performed five days in a week for the period of six weeks, as per the stipulated training program. The selected flexibility was collected before and after the training period. The collected pre and post data was critically analysed with apt statistical tool of one-way analysis of co-variance, for observed the significant adjusted post-test mean difference of three groups. The Scheffe’s post hoc test was used to find out pair-wise comparisons between groups. To test the hypothesis 0.05 level of significant was fixed in this study.

1099 Provider Tax Application, providing healthcare organizations with an automated 1099 Provider Tax Reporting solution for the full end-to-end process of provider income reporting by enabling automatic electronic reporting to IRS via an approved format, enables healthcare organizations to automate their income reporting processes from the initial provider billing through to IRS electronic filing. 1099 Provider Tax Application utilizes a unique combination of statistical data analysis techniques to identify provider income that is based on the claims payment data and the electronic systems that provide the claims data. Data regarding provider income from all these electronic sources is effectively collated and stored in an S3 data engine environment for future retrieval and aggregation. In addition, because of AWS's Serverless architecture, the 1099 Provider Tax Application can create, and securely deliver to providers, IRS-compliant 1099s on an annual basis. The cloud-native architecture of the platform enhances both the speed and accuracy of tax document filing and ensures compliance with HIPAA and IRS regulations, which greatly reduces the likelihood of human error in the reconciliation and filing of tax documents. Moreover, the flexible nature of the platform would allow for the addition of other types of tax forms and multi-state/country reporting, along with the capability for integration with organizational data lakes and self-service portals for providers. As such, the cloud-native 1099 Provider Tax Application represents an opportunity to develop a reusable template for reporting systems in the regulated financial and healthcare sectors.

A company's success hinges significantly on its board's effectiveness in providing strategic leadership and promoting independence in its stakeholder relationship. To achieve this, the board must have independent non-executive directors with the necessary qualifications, responsibilities, and appointment processes. However, determining who qualifies as an independent non-executive director and establishing their true independence remain critical in corporate governance. This article aims to provide comprehensive answers to these questions and to offer a deeper understanding of independent non-executive directors under the Companies and Allied Matters Act 2020 and the Nigerian Code of Corporate Governance 2018. The article proposes that to ensure the true independence of independent non-executive directors, their appointment and removal should involve a more rigorous process that includes a special resolution. Dissenting members should have the right to question appointments or removals to ensure that the appointed person protects the rights of the minority and other stakeholders. By emphasising the importance of independent non-executive directors and advocating for a more robust appointment and removal process, this article contributes to the scholarship on corporate governance and promotes best practices for board independence.

Obstructive sleep apnea (OSA) is the most common globally prevalent sleep disordered breathing. It is associated with various orofacial malformations and systemic morbidities. The limited level of awareness has left most cases undiagnosed. This study assessed the level of awareness of OSA and its orofacial and systemic complications among dental patients at the Lagos State University teaching hospital (LASUTH), Lagos, Nigeria. It was cross-sectional, involving 120 consenting subjects. Sample selection was by convenient sampling. Data collection was conducted using a self-administered questionnaire to obtain the biodata and the participants' awareness of OSA using the Likert scale. Data analysis was carried out using SPSS version 24 to assess the descriptive variables and OSA awareness of the subjects. Ordinal logistic regression was used to determine the relationship between the covariates and the participants' awareness of OSA. Statistical significance was determined at p≤ 0.05. The mean age of the participants was 45.7±16.2 years. A few, 23(19.2%), were fully aware of what OSA is. Twenty-six (21.7%) were fully aware that OSA can predispose to dental problems. Seventy-one (59.2%) were aware to a limited extent that some orofacial symptoms could identify people with OSA. Only 27(22.5%), 24 (20%), and 23 (19.2%) were fully aware that OSA is related to high blood pressure, obesity, and sudden death, respectively. In an ordinal regression, the age groups and occupational groups were the determinants of the participants' awareness about OSA (p≤0.05). Intensive education of the population is needed through several forums to increase their awareness of OSA and its complications.

Areca nut, commonly known as betel nut, holds significant cultural importance in Asian societies. However, its aflatoxin associated losses are more common in Pakistan, Nepal, India and Bangladesh. This study aimed to optimize total aflatoxin determination in areca nut using cost effective, accurate and valid techniques. Various strategic modifications were applied during the method optimization. Blending an 80:20 methanol: water mixture with areca nut sample at high speed, followed by dilution with 15% Tween 20, was found to yield reliable and repeatable results. Validation results aligned with the EU Directive 2002/657/EC and AOAC standard validation guidelines, with % RSD ˂ 20-21% and recovery rates between 60 – 110 %. Detection and quantification limits were low, indicating method sensitivity. Methods were found rugged but showed cross reactivity against tannin and phenolic compounds. Measurement uncertainty was ± 5.8µg/kg for fluorometry and ± 1.9 µg/kg for ELISA. Statistical comparison using ANOVA against the HPLC-FLD reference method revealed no significant differences (p = 0.991), confirming result consistency and homogeneity of variance (Levene’s statistic = 0.009). In conclusion, optimized fluorometry and ELISA methods for aflatoxin analyses in areca nut are cost-effective, reproducible, sensitive, and statistically comparable to the reference method, making them ideal for routine analysis.