id	sid	tid	token	lemma	pos
gujaf-211	1	1	gusau	gusau	PROPN
gujaf-211	1	2	journal	journal	NOUN
gujaf-211	1	3	of	of	ADP
gujaf-211	1	4	accounting	accounting	NOUN
gujaf-211	1	5	and	and	CCONJ
gujaf-211	1	6	finance	finance	NOUN
gujaf-211	1	7	(	(	PUNCT
gujaf-211	1	8	gujaf	gujaf	NOUN
gujaf-211	1	9	)	)	PUNCT
gujaf-211	1	10	vol	vol	NOUN
gujaf-211	1	11	.	.	NOUN
gujaf-211	1	12	4	4	NUM
gujaf-211	1	13	issue	issue	NOUN
gujaf-211	1	14	1	1	NUM
gujaf-211	1	15	,	,	PUNCT
gujaf-211	1	16	april	april	PROPN
gujaf-211	1	17	,	,	PUNCT
gujaf-211	1	18	2023	2023	NUM
gujaf-211	1	19	issn	issn	X
gujaf-211	1	20	:	:	PUNCT
gujaf-211	1	21	2756	2756	NUM
gujaf-211	1	22	-	-	PUNCT
gujaf-211	1	23	665x	665x	NOUN
gujaf-211	1	24	a	a	DET
gujaf-211	1	25	publication	publication	NOUN
gujaf-211	1	26	of	of	ADP
gujaf-211	1	27	department	department	NOUN
gujaf-211	1	28	of	of	ADP
gujaf-211	1	29	accounting	accounting	NOUN
gujaf-211	1	30	and	and	CCONJ
gujaf-211	1	31	finance	finance	NOUN
gujaf-211	1	32	,	,	PUNCT
gujaf-211	1	33	faculty	faculty	NOUN
gujaf-211	1	34	of	of	ADP
gujaf-211	1	35	management	management	NOUN
gujaf-211	1	36	and	and	CCONJ
gujaf-211	1	37	social	social	ADJ
gujaf-211	1	38	sciences	science	NOUN
gujaf-211	1	39	,	,	PUNCT
gujaf-211	1	40	federal	federal	ADJ
gujaf-211	1	41	university	university	NOUN
gujaf-211	1	42	gusau	gusau	NOUN
gujaf-211	1	43	,	,	PUNCT
gujaf-211	1	44	zamfara	zamfara	PROPN
gujaf-211	1	45	state	state	PROPN
gujaf-211	1	46	-nigeria	-nigeria	PROPN
gujaf-211	1	47	gusau	gusau	ADJ
gujaf-211	1	48	journal	journal	NOUN
gujaf-211	1	49	of	of	ADP
gujaf-211	1	50	accounting	accounting	NOUN
gujaf-211	1	51	and	and	CCONJ
gujaf-211	1	52	finance	finance	NOUN
gujaf-211	1	53	,	,	PUNCT
gujaf-211	1	54	vol	vol	NOUN
gujaf-211	1	55	.	.	PROPN
gujaf-211	1	56	4	4	NUM
gujaf-211	1	57	,	,	PUNCT
gujaf-211	1	58	issue	issue	NOUN
gujaf-211	1	59	1	1	NUM
gujaf-211	1	60	,	,	PUNCT
gujaf-211	1	61	april	april	PROPN
gujaf-211	1	62	,	,	PUNCT
gujaf-211	1	63	2023	2023	NUM
gujaf-211	1	64	ii	ii	NUM
gujaf-211	1	65	©	©	PROPN
gujaf-211	1	66	department	department	PROPN
gujaf-211	1	67	of	of	ADP
gujaf-211	1	68	accounting	accounting	NOUN
gujaf-211	1	69	and	and	CCONJ
gujaf-211	1	70	finance	finance	NOUN
gujaf-211	1	71	vol	vol	NOUN
gujaf-211	1	72	.	.	PROPN
gujaf-211	1	73	4	4	NUM
gujaf-211	1	74	issue	issue	NOUN
gujaf-211	1	75	1	1	NUM
gujaf-211	1	76	april	april	PROPN
gujaf-211	1	77	,	,	PUNCT
gujaf-211	1	78	2023	2023	NUM
gujaf-211	1	79	issn	issn	X
gujaf-211	1	80	:	:	PUNCT
gujaf-211	1	81	2756	2756	NUM
gujaf-211	1	82	-	-	PUNCT
gujaf-211	1	83	665x	665x	NOUN
gujaf-211	1	84	a	a	DET
gujaf-211	1	85	publication	publication	NOUN
gujaf-211	1	86	of	of	ADP
gujaf-211	1	87	department	department	NOUN
gujaf-211	1	88	of	of	ADP
gujaf-211	1	89	accounting	accounting	NOUN
gujaf-211	1	90	and	and	CCONJ
gujaf-211	1	91	finance	finance	NOUN
gujaf-211	1	92	,	,	PUNCT
gujaf-211	1	93	faculty	faculty	NOUN
gujaf-211	1	94	of	of	ADP
gujaf-211	1	95	management	management	NOUN
gujaf-211	1	96	and	and	CCONJ
gujaf-211	1	97	social	social	ADJ
gujaf-211	1	98	sciences	science	NOUN
gujaf-211	1	99	,	,	PUNCT
gujaf-211	1	100	federal	federal	ADJ
gujaf-211	1	101	university	university	NOUN
gujaf-211	1	102	gusau	gusau	NOUN
gujaf-211	1	103	,	,	PUNCT
gujaf-211	1	104	zamfara	zamfara	PROPN
gujaf-211	1	105	state	state	NOUN
gujaf-211	1	106	-nigeria	-nigeria	PROPN
gujaf-211	1	107	all	all	DET
gujaf-211	1	108	rights	right	NOUN
gujaf-211	1	109	reserved	reserve	VERB
gujaf-211	1	110	except	except	SCONJ
gujaf-211	1	111	for	for	ADP
gujaf-211	1	112	academic	academic	ADJ
gujaf-211	1	113	purposes	purpose	NOUN
gujaf-211	1	114	no	no	DET
gujaf-211	1	115	part	part	NOUN
gujaf-211	1	116	or	or	CCONJ
gujaf-211	1	117	whole	whole	NOUN
gujaf-211	1	118	of	of	ADP
gujaf-211	1	119	this	this	DET
gujaf-211	1	120	publication	publication	NOUN
gujaf-211	1	121	is	be	AUX
gujaf-211	1	122	allowed	allow	VERB
gujaf-211	1	123	to	to	PART
gujaf-211	1	124	be	be	AUX
gujaf-211	1	125	reproduced	reproduce	VERB
gujaf-211	1	126	,	,	PUNCT
gujaf-211	1	127	stored	store	VERB
gujaf-211	1	128	in	in	ADP
gujaf-211	1	129	a	a	DET
gujaf-211	1	130	retrieval	retrieval	NOUN
gujaf-211	1	131	system	system	NOUN
gujaf-211	1	132	or	or	CCONJ
gujaf-211	1	133	transmitted	transmit	VERB
gujaf-211	1	134	in	in	ADP
gujaf-211	1	135	any	any	DET
gujaf-211	1	136	form	form	NOUN
gujaf-211	1	137	or	or	CCONJ
gujaf-211	1	138	by	by	ADP
gujaf-211	1	139	any	any	DET
gujaf-211	1	140	means	mean	NOUN
gujaf-211	1	141	be	be	AUX
gujaf-211	1	142	it	it	PRON
gujaf-211	1	143	mechanical	mechanical	ADJ
gujaf-211	1	144	,	,	PUNCT
gujaf-211	1	145	electrical	electrical	ADJ
gujaf-211	1	146	,	,	PUNCT
gujaf-211	1	147	photocopying	photocopying	NOUN
gujaf-211	1	148	,	,	PUNCT
gujaf-211	1	149	recording	recording	NOUN
gujaf-211	1	150	or	or	CCONJ
gujaf-211	1	151	otherwise	otherwise	ADV
gujaf-211	1	152	,	,	PUNCT
gujaf-211	1	153	without	without	ADP
gujaf-211	1	154	prior	prior	ADJ
gujaf-211	1	155	permission	permission	NOUN
gujaf-211	1	156	of	of	ADP
gujaf-211	1	157	the	the	DET
gujaf-211	1	158	copyright	copyright	NOUN
gujaf-211	1	159	owner	owner	NOUN
gujaf-211	1	160	.	.	PUNCT
gujaf-211	2	1	published	publish	VERB
gujaf-211	2	2	and	and	CCONJ
gujaf-211	2	3	printed	print	VERB
gujaf-211	2	4	by	by	ADP
gujaf-211	2	5	:	:	PUNCT
gujaf-211	2	6	ahmadu	ahmadu	PROPN
gujaf-211	2	7	bello	bello	PROPN
gujaf-211	2	8	university	university	PROPN
gujaf-211	2	9	press	press	NOUN
gujaf-211	2	10	limited	limit	VERB
gujaf-211	2	11	,	,	PUNCT
gujaf-211	2	12	zaria	zaria	PROPN
gujaf-211	2	13	kaduna	kaduna	PROPN
gujaf-211	2	14	state	state	PROPN
gujaf-211	2	15	,	,	PUNCT
gujaf-211	2	16	nigeria	nigeria	PROPN
gujaf-211	2	17	.	.	PUNCT
gujaf-211	3	1	tel	tel	ADP
gujaf-211	3	2	:	:	PUNCT
gujaf-211	3	3	08065949711	08065949711	NUM
gujaf-211	3	4	,	,	PUNCT
gujaf-211	3	5	069	069	NUM
gujaf-211	3	6	-	-	SYM
gujaf-211	3	7	879121	879121	NUM
gujaf-211	3	8	e	e	NOUN
gujaf-211	3	9	-	-	NOUN
gujaf-211	3	10	mail	mail	NOUN
gujaf-211	3	11	:	:	PUNCT
gujaf-211	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-211	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-211	4	1	website	website	NOUN
gujaf-211	4	2	:	:	PUNCT
gujaf-211	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-211	4	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-211	4	5	gusau	gusau	PROPN
gujaf-211	4	6	journal	journal	PROPN
gujaf-211	4	7	of	of	ADP
gujaf-211	4	8	accounting	accounting	NOUN
gujaf-211	4	9	and	and	CCONJ
gujaf-211	4	10	finance	finance	NOUN
gujaf-211	4	11	,	,	PUNCT
gujaf-211	4	12	vol	vol	NOUN
gujaf-211	4	13	.	.	PROPN
gujaf-211	4	14	4	4	NUM
gujaf-211	4	15	,	,	PUNCT
gujaf-211	4	16	issue	issue	NOUN
gujaf-211	4	17	1	1	NUM
gujaf-211	4	18	,	,	PUNCT
gujaf-211	4	19	april	april	PROPN
gujaf-211	4	20	,	,	PUNCT
gujaf-211	4	21	2023	2023	NUM
gujaf-211	4	22	iii	iii	NUM
gujaf-211	4	23	editorial	editorial	PROPN
gujaf-211	4	24	board	board	NOUN
gujaf-211	4	25	editor	editor	NOUN
gujaf-211	4	26	-	-	PUNCT
gujaf-211	4	27	in	in	ADP
gujaf-211	4	28	-	-	PUNCT
gujaf-211	4	29	chief	chief	NOUN
gujaf-211	4	30	:	:	PUNCT
gujaf-211	4	31	prof	prof	PROPN
gujaf-211	4	32	.	.	PUNCT
gujaf-211	4	33	shehu	shehu	PROPN
gujaf-211	5	1	usman	usman	PROPN
gujaf-211	5	2	hassan	hassan	PROPN
gujaf-211	5	3	department	department	PROPN
gujaf-211	5	4	of	of	ADP
gujaf-211	5	5	accounting	accounting	PROPN
gujaf-211	5	6	,	,	PUNCT
gujaf-211	5	7	federal	federal	ADJ
gujaf-211	5	8	university	university	PROPN
gujaf-211	5	9	of	of	ADP
gujaf-211	5	10	kashere	kashere	PROPN
gujaf-211	5	11	,	,	PUNCT
gujaf-211	5	12	gombe	gombe	ADJ
gujaf-211	5	13	state	state	NOUN
gujaf-211	5	14	.	.	PUNCT
gujaf-211	6	1	associate	associate	NOUN
gujaf-211	6	2	editor	editor	NOUN
gujaf-211	6	3	:	:	PUNCT
gujaf-211	6	4	dr	dr	PROPN
gujaf-211	6	5	.	.	PROPN
gujaf-211	6	6	muhammad	muhammad	PROPN
gujaf-211	6	7	mustapha	mustapha	PROPN
gujaf-211	6	8	bagudo	bagudo	PROPN
gujaf-211	6	9	department	department	PROPN
gujaf-211	6	10	of	of	ADP
gujaf-211	6	11	accounting	accounting	PROPN
gujaf-211	6	12	,	,	PUNCT
gujaf-211	6	13	ahmadu	ahmadu	PROPN
gujaf-211	6	14	bello	bello	PROPN
gujaf-211	6	15	university	university	PROPN
gujaf-211	6	16	zaria	zaria	PROPN
gujaf-211	6	17	,	,	PUNCT
gujaf-211	6	18	kaduna	kaduna	PROPN
gujaf-211	6	19	state	state	PROPN
gujaf-211	6	20	.	.	PUNCT
gujaf-211	7	1	managing	manage	VERB
gujaf-211	7	2	editor	editor	NOUN
gujaf-211	7	3	:	:	PUNCT
gujaf-211	7	4	umar	umar	PROPN
gujaf-211	7	5	farouk	farouk	PROPN
gujaf-211	7	6	abdulkarim	abdulkarim	PROPN
gujaf-211	7	7	department	department	PROPN
gujaf-211	7	8	of	of	ADP
gujaf-211	7	9	accounting	accounting	NOUN
gujaf-211	7	10	and	and	CCONJ
gujaf-211	7	11	finance	finance	NOUN
gujaf-211	7	12	,	,	PUNCT
gujaf-211	7	13	federal	federal	ADJ
gujaf-211	7	14	university	university	NOUN
gujaf-211	7	15	gusau	gusau	PROPN
gujaf-211	7	16	,	,	PUNCT
gujaf-211	7	17	zamfara	zamfara	PROPN
gujaf-211	7	18	state	state	PROPN
gujaf-211	7	19	.	.	PUNCT
gujaf-211	8	1	editorial	editorial	PROPN
gujaf-211	8	2	board	board	NOUN
gujaf-211	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-211	8	4	modu	modu	PROPN
gujaf-211	8	5	kumshe	kumshe	PROPN
gujaf-211	8	6	department	department	PROPN
gujaf-211	8	7	of	of	ADP
gujaf-211	8	8	accounting	accounting	PROPN
gujaf-211	8	9	,	,	PUNCT
gujaf-211	8	10	university	university	NOUN
gujaf-211	8	11	of	of	ADP
gujaf-211	8	12	maiduguri	maiduguri	PROPN
gujaf-211	8	13	,	,	PUNCT
gujaf-211	8	14	borno	borno	PROPN
gujaf-211	8	15	state	state	PROPN
gujaf-211	8	16	.	.	PUNCT
gujaf-211	9	1	prof	prof	PROPN
gujaf-211	9	2	ugochukwu	ugochukwu	PROPN
gujaf-211	9	3	c.	c.	PROPN
gujaf-211	9	4	nzewi	nzewi	VERB
gujaf-211	9	5	department	department	PROPN
gujaf-211	9	6	of	of	ADP
gujaf-211	9	7	accounting	accounting	PROPN
gujaf-211	9	8	,	,	PUNCT
gujaf-211	9	9	paul	paul	PROPN
gujaf-211	9	10	university	university	PROPN
gujaf-211	9	11	awka	awka	NOUN
gujaf-211	9	12	,	,	PUNCT
gujaf-211	9	13	anambra	anambra	PROPN
gujaf-211	9	14	state	state	PROPN
gujaf-211	9	15	.	.	PUNCT
gujaf-211	10	1	prof	prof	PROPN
gujaf-211	10	2	kabir	kabir	PROPN
gujaf-211	10	3	tahir	tahir	PROPN
gujaf-211	10	4	hamid	hamid	PROPN
gujaf-211	10	5	department	department	PROPN
gujaf-211	10	6	of	of	ADP
gujaf-211	10	7	accounting	accounting	PROPN
gujaf-211	10	8	,	,	PUNCT
gujaf-211	10	9	bayero	bayero	PROPN
gujaf-211	10	10	university	university	PROPN
gujaf-211	10	11	,	,	PUNCT
gujaf-211	10	12	kano	kano	PROPN
gujaf-211	10	13	,	,	PUNCT
gujaf-211	10	14	kano	kano	PROPN
gujaf-211	10	15	state	state	PROPN
gujaf-211	10	16	.	.	PUNCT
gujaf-211	11	1	prof	prof	PROPN
gujaf-211	11	2	.	.	PUNCT
gujaf-211	12	1	ekoja	ekoja	PROPN
gujaf-211	12	2	b.	b.	PROPN
gujaf-211	12	3	ekoja	ekoja	PROPN
gujaf-211	12	4	department	department	PROPN
gujaf-211	12	5	of	of	ADP
gujaf-211	12	6	accounting	accounting	PROPN
gujaf-211	12	7	,	,	PUNCT
gujaf-211	12	8	university	university	PROPN
gujaf-211	12	9	of	of	ADP
gujaf-211	12	10	jos	jos	PROPN
gujaf-211	12	11	.	.	PROPN
gujaf-211	12	12	prof	prof	PROPN
gujaf-211	12	13	.	.	PUNCT
gujaf-211	13	1	clifford	clifford	PROPN
gujaf-211	13	2	ofurum	ofurum	PROPN
gujaf-211	13	3	department	department	PROPN
gujaf-211	13	4	of	of	ADP
gujaf-211	13	5	accounting	accounting	PROPN
gujaf-211	13	6	,	,	PUNCT
gujaf-211	13	7	university	university	NOUN
gujaf-211	13	8	of	of	ADP
gujaf-211	13	9	portharcourt	portharcourt	PROPN
gujaf-211	13	10	,	,	PUNCT
gujaf-211	13	11	rivers	river	NOUN
gujaf-211	13	12	state	state	PROPN
gujaf-211	13	13	.	.	PUNCT
gujaf-211	14	1	prof	prof	PROPN
gujaf-211	14	2	.	.	PUNCT
gujaf-211	15	1	ahmad	ahmad	PROPN
gujaf-211	15	2	bello	bello	PROPN
gujaf-211	15	3	dogarawa	dogarawa	PROPN
gujaf-211	15	4	department	department	PROPN
gujaf-211	15	5	of	of	ADP
gujaf-211	15	6	accounting	accounting	NOUN
gujaf-211	15	7	,	,	PUNCT
gujaf-211	15	8	ahmadu	ahmadu	PROPN
gujaf-211	15	9	bello	bello	PROPN
gujaf-211	15	10	university	university	PROPN
gujaf-211	15	11	zaria	zaria	PROPN
gujaf-211	15	12	.	.	PUNCT
gujaf-211	16	1	prof	prof	PROPN
gujaf-211	16	2	.	.	PUNCT
gujaf-211	17	1	yusuf	yusuf	PROPN
gujaf-211	17	2	.	.	PUNCT
gujaf-211	18	1	b.	b.	PROPN
gujaf-211	18	2	rahman	rahman	PROPN
gujaf-211	18	3	department	department	PROPN
gujaf-211	18	4	of	of	ADP
gujaf-211	18	5	accounting	accounting	PROPN
gujaf-211	18	6	,	,	PUNCT
gujaf-211	18	7	lagos	lagos	NOUN
gujaf-211	18	8	state	state	PROPN
gujaf-211	18	9	university	university	PROPN
gujaf-211	18	10	,	,	PUNCT
gujaf-211	18	11	lagos	lagos	NOUN
gujaf-211	18	12	state	state	NOUN
gujaf-211	18	13	.	.	PUNCT
gujaf-211	19	1	gusau	gusau	PROPN
gujaf-211	19	2	journal	journal	PROPN
gujaf-211	19	3	of	of	ADP
gujaf-211	19	4	accounting	accounting	NOUN
gujaf-211	19	5	and	and	CCONJ
gujaf-211	19	6	finance	finance	NOUN
gujaf-211	19	7	,	,	PUNCT
gujaf-211	19	8	vol	vol	NOUN
gujaf-211	19	9	.	.	PROPN
gujaf-211	19	10	4	4	NUM
gujaf-211	19	11	,	,	PUNCT
gujaf-211	19	12	issue	issue	NOUN
gujaf-211	19	13	1	1	NUM
gujaf-211	19	14	,	,	PUNCT
gujaf-211	19	15	april	april	PROPN
gujaf-211	19	16	,	,	PUNCT
gujaf-211	19	17	2023	2023	NUM
gujaf-211	19	18	iv	iv	NUM
gujaf-211	19	19	prof	prof	NOUN
gujaf-211	19	20	.	.	PUNCT
gujaf-211	20	1	suleiman	suleiman	PROPN
gujaf-211	20	2	a.	a.	PROPN
gujaf-211	20	3	s.	s.	PROPN
gujaf-211	20	4	aruwa	aruwa	PROPN
gujaf-211	20	5	department	department	PROPN
gujaf-211	20	6	of	of	ADP
gujaf-211	20	7	accounting	accounting	PROPN
gujaf-211	20	8	,	,	PUNCT
gujaf-211	20	9	nasarawa	nasarawa	PROPN
gujaf-211	20	10	state	state	PROPN
gujaf-211	20	11	university	university	PROPN
gujaf-211	20	12	,	,	PUNCT
gujaf-211	20	13	keffi	keffi	PROPN
gujaf-211	20	14	,	,	PUNCT
gujaf-211	20	15	nasarawa	nasarawa	PROPN
gujaf-211	20	16	state	state	PROPN
gujaf-211	20	17	.	.	PUNCT
gujaf-211	21	1	prof	prof	PROPN
gujaf-211	21	2	.	.	PUNCT
gujaf-211	22	1	muhammad	muhammad	PROPN
gujaf-211	22	2	junaidu	junaidu	PROPN
gujaf-211	22	3	kurawa	kurawa	PROPN
gujaf-211	22	4	department	department	PROPN
gujaf-211	22	5	of	of	ADP
gujaf-211	22	6	accounting	accounting	PROPN
gujaf-211	22	7	,	,	PUNCT
gujaf-211	22	8	bayero	bayero	PROPN
gujaf-211	22	9	university	university	PROPN
gujaf-211	22	10	kano	kano	PROPN
gujaf-211	22	11	,	,	PUNCT
gujaf-211	22	12	kano	kano	PROPN
gujaf-211	22	13	state	state	PROPN
gujaf-211	22	14	.	.	PUNCT
gujaf-211	23	1	prof	prof	PROPN
gujaf-211	23	2	.	.	PUNCT
gujaf-211	24	1	muhammad	muhammad	PROPN
gujaf-211	24	2	habibu	habibu	ADJ
gujaf-211	24	3	sabari	sabari	PROPN
gujaf-211	24	4	department	department	PROPN
gujaf-211	24	5	of	of	ADP
gujaf-211	24	6	accounting	accounting	NOUN
gujaf-211	24	7	,	,	PUNCT
gujaf-211	24	8	ahmadu	ahmadu	PROPN
gujaf-211	24	9	bello	bello	PROPN
gujaf-211	24	10	university	university	PROPN
gujaf-211	24	11	,	,	PUNCT
gujaf-211	24	12	zaria	zaria	PROPN
gujaf-211	24	13	.	.	PUNCT
gujaf-211	24	14	prof	prof	PROPN
gujaf-211	24	15	.	.	PUNCT
gujaf-211	25	1	okpanachi	okpanachi	PROPN
gujaf-211	25	2	joshua	joshua	PROPN
gujaf-211	25	3	department	department	PROPN
gujaf-211	25	4	of	of	ADP
gujaf-211	25	5	accounting	accounting	NOUN
gujaf-211	25	6	and	and	CCONJ
gujaf-211	25	7	management	management	NOUN
gujaf-211	25	8	,	,	PUNCT
gujaf-211	25	9	nigerian	nigerian	ADJ
gujaf-211	25	10	defence	defence	PROPN
gujaf-211	25	11	academy	academy	PROPN
gujaf-211	25	12	,	,	PUNCT
gujaf-211	25	13	kaduna	kaduna	PROPN
gujaf-211	25	14	.	.	PROPN
gujaf-211	25	15	prof	prof	PROPN
gujaf-211	25	16	.	.	PUNCT
gujaf-211	26	1	hassan	hassan	PROPN
gujaf-211	26	2	ibrahim	ibrahim	PROPN
gujaf-211	26	3	department	department	PROPN
gujaf-211	26	4	of	of	ADP
gujaf-211	26	5	accounting	accounting	PROPN
gujaf-211	26	6	,	,	PUNCT
gujaf-211	26	7	ibb	ibb	NOUN
gujaf-211	26	8	university	university	NOUN
gujaf-211	26	9	,	,	PUNCT
gujaf-211	26	10	lapai	lapai	NOUN
gujaf-211	26	11	,	,	PUNCT
gujaf-211	26	12	niger	niger	NOUN
gujaf-211	26	13	state	state	NOUN
gujaf-211	26	14	.	.	PUNCT
gujaf-211	27	1	prof	prof	PROPN
gujaf-211	27	2	.	.	PUNCT
gujaf-211	28	1	ifeoma	ifeoma	PROPN
gujaf-211	28	2	mary	mary	PROPN
gujaf-211	28	3	okwo	okwo	PROPN
gujaf-211	28	4	department	department	PROPN
gujaf-211	28	5	of	of	ADP
gujaf-211	28	6	accounting	accounting	PROPN
gujaf-211	28	7	,	,	PUNCT
gujaf-211	28	8	enugu	enugu	PROPN
gujaf-211	28	9	state	state	PROPN
gujaf-211	28	10	university	university	PROPN
gujaf-211	28	11	of	of	ADP
gujaf-211	28	12	science	science	NOUN
gujaf-211	28	13	and	and	CCONJ
gujaf-211	28	14	technology	technology	NOUN
gujaf-211	28	15	,	,	PUNCT
gujaf-211	28	16	enugu	enugu	PROPN
gujaf-211	28	17	state	state	PROPN
gujaf-211	28	18	.	.	PUNCT
gujaf-211	29	1	prof	prof	PROPN
gujaf-211	29	2	.	.	PROPN
gujaf-211	30	1	aminu	aminu	PROPN
gujaf-211	30	2	isah	isah	PROPN
gujaf-211	30	3	department	department	PROPN
gujaf-211	30	4	of	of	ADP
gujaf-211	30	5	accounting	accounting	PROPN
gujaf-211	30	6	,	,	PUNCT
gujaf-211	30	7	bayero	bayero	PROPN
gujaf-211	30	8	university	university	PROPN
gujaf-211	30	9	,	,	PUNCT
gujaf-211	30	10	kano	kano	PROPN
gujaf-211	30	11	,	,	PUNCT
gujaf-211	30	12	kano	kano	PROPN
gujaf-211	30	13	state	state	PROPN
gujaf-211	30	14	.	.	PUNCT
gujaf-211	31	1	prof	prof	PROPN
gujaf-211	31	2	.	.	PUNCT
gujaf-211	32	1	ahmadu	ahmadu	PROPN
gujaf-211	32	2	bello	bello	PROPN
gujaf-211	32	3	department	department	PROPN
gujaf-211	32	4	of	of	ADP
gujaf-211	32	5	accounting	accounting	NOUN
gujaf-211	32	6	,	,	PUNCT
gujaf-211	32	7	ahmadu	ahmadu	PROPN
gujaf-211	32	8	bello	bello	PROPN
gujaf-211	32	9	university	university	PROPN
gujaf-211	32	10	,	,	PUNCT
gujaf-211	32	11	zaria	zaria	PROPN
gujaf-211	32	12	.	.	PUNCT
gujaf-211	33	1	prof	prof	PROPN
gujaf-211	33	2	.	.	PUNCT
gujaf-211	34	1	musa	musa	PROPN
gujaf-211	34	2	yelwa	yelwa	PROPN
gujaf-211	34	3	abubakar	abubakar	PROPN
gujaf-211	34	4	department	department	PROPN
gujaf-211	34	5	of	of	ADP
gujaf-211	34	6	accounting	accounting	PROPN
gujaf-211	34	7	,	,	PUNCT
gujaf-211	34	8	usmanu	usmanu	PROPN
gujaf-211	34	9	danfodiyo	danfodiyo	PROPN
gujaf-211	34	10	university	university	PROPN
gujaf-211	34	11	,	,	PUNCT
gujaf-211	34	12	sokoto	sokoto	PROPN
gujaf-211	34	13	state	state	PROPN
gujaf-211	34	14	.	.	PUNCT
gujaf-211	35	1	prof	prof	PROPN
gujaf-211	35	2	.	.	PUNCT
gujaf-211	36	1	salisu	salisu	PROPN
gujaf-211	36	2	abubakar	abubakar	PROPN
gujaf-211	36	3	department	department	PROPN
gujaf-211	36	4	of	of	ADP
gujaf-211	36	5	accounting	accounting	NOUN
gujaf-211	36	6	,	,	PUNCT
gujaf-211	36	7	ahmadu	ahmadu	PROPN
gujaf-211	36	8	bello	bello	PROPN
gujaf-211	36	9	university	university	PROPN
gujaf-211	36	10	zaria	zaria	PROPN
gujaf-211	36	11	,	,	PUNCT
gujaf-211	36	12	kaduna	kaduna	PROPN
gujaf-211	36	13	state	state	PROPN
gujaf-211	36	14	.	.	PUNCT
gujaf-211	37	1	dr	dr	PROPN
gujaf-211	37	2	.	.	PROPN
gujaf-211	37	3	isaq	isaq	PROPN
gujaf-211	37	4	alhaji	alhaji	PROPN
gujaf-211	37	5	samaila	samaila	PROPN
gujaf-211	37	6	department	department	PROPN
gujaf-211	37	7	of	of	ADP
gujaf-211	37	8	accounting	accounting	PROPN
gujaf-211	37	9	,	,	PUNCT
gujaf-211	37	10	bayero	bayero	PROPN
gujaf-211	37	11	university	university	NOUN
gujaf-211	37	12	,	,	PUNCT
gujaf-211	37	13	kano	kano	PROPN
gujaf-211	37	14	state	state	PROPN
gujaf-211	37	15	.	.	PUNCT
gujaf-211	38	1	dr	dr	PROPN
gujaf-211	38	2	.	.	PROPN
gujaf-211	38	3	fatima	fatima	PROPN
gujaf-211	38	4	alfa	alfa	PROPN
gujaf-211	38	5	department	department	PROPN
gujaf-211	38	6	of	of	ADP
gujaf-211	38	7	accounting	accounting	PROPN
gujaf-211	38	8	,	,	PUNCT
gujaf-211	38	9	university	university	NOUN
gujaf-211	38	10	of	of	ADP
gujaf-211	38	11	maiduguri	maiduguri	PROPN
gujaf-211	38	12	,	,	PUNCT
gujaf-211	38	13	borno	borno	PROPN
gujaf-211	38	14	state	state	PROPN
gujaf-211	38	15	.	.	PUNCT
gujaf-211	39	1	gusau	gusau	PROPN
gujaf-211	39	2	journal	journal	PROPN
gujaf-211	39	3	of	of	ADP
gujaf-211	39	4	accounting	accounting	NOUN
gujaf-211	39	5	and	and	CCONJ
gujaf-211	39	6	finance	finance	NOUN
gujaf-211	39	7	,	,	PUNCT
gujaf-211	39	8	vol	vol	NOUN
gujaf-211	39	9	.	.	PROPN
gujaf-211	39	10	4	4	NUM
gujaf-211	39	11	,	,	PUNCT
gujaf-211	39	12	issue	issue	NOUN
gujaf-211	39	13	1	1	NUM
gujaf-211	39	14	,	,	PUNCT
gujaf-211	39	15	april	april	PROPN
gujaf-211	39	16	,	,	PUNCT
gujaf-211	39	17	2023	2023	NUM
gujaf-211	39	18	v	v	ADP
gujaf-211	39	19	dr	dr	PROPN
gujaf-211	39	20	.	.	PROPN
gujaf-211	39	21	sunusi	sunusi	PROPN
gujaf-211	39	22	sa'ad	sa'ad	PROPN
gujaf-211	39	23	ahmad	ahmad	PROPN
gujaf-211	39	24	department	department	PROPN
gujaf-211	39	25	of	of	ADP
gujaf-211	39	26	accounting	accounting	PROPN
gujaf-211	39	27	,	,	PUNCT
gujaf-211	39	28	federal	federal	ADJ
gujaf-211	39	29	university	university	NOUN
gujaf-211	39	30	dutse	dutse	NOUN
gujaf-211	39	31	,	,	PUNCT
gujaf-211	39	32	jigawa	jigawa	PROPN
gujaf-211	39	33	state	state	PROPN
gujaf-211	39	34	.	.	PUNCT
gujaf-211	40	1	dr	dr	PROPN
gujaf-211	40	2	.	.	PROPN
gujaf-211	40	3	nasiru	nasiru	PROPN
gujaf-211	40	4	a.	a.	PROPN
gujaf-211	40	5	ka’oje	ka’oje	PROPN
gujaf-211	40	6	department	department	PROPN
gujaf-211	40	7	of	of	ADP
gujaf-211	40	8	accounting	accounting	PROPN
gujaf-211	40	9	,	,	PUNCT
gujaf-211	40	10	usmanu	usmanu	PROPN
gujaf-211	40	11	danfodiyo	danfodiyo	PROPN
gujaf-211	40	12	university	university	PROPN
gujaf-211	40	13	sokoto	sokoto	PROPN
gujaf-211	40	14	state	state	PROPN
gujaf-211	40	15	.	.	PUNCT
gujaf-211	41	1	dr	dr	PROPN
gujaf-211	41	2	.	.	PROPN
gujaf-211	41	3	aminu	aminu	PROPN
gujaf-211	41	4	abdullahi	abdullahi	PROPN
gujaf-211	41	5	department	department	PROPN
gujaf-211	41	6	of	of	ADP
gujaf-211	41	7	accounting	accounting	PROPN
gujaf-211	41	8	,	,	PUNCT
gujaf-211	41	9	usmanu	usmanu	PROPN
gujaf-211	41	10	danfodiyo	danfodiyo	PROPN
gujaf-211	41	11	university	university	PROPN
gujaf-211	41	12	sokoto	sokoto	PROPN
gujaf-211	41	13	,	,	PUNCT
gujaf-211	41	14	state	state	PROPN
gujaf-211	41	15	.	.	PUNCT
gujaf-211	42	1	dr	dr	PROPN
gujaf-211	42	2	.	.	PROPN
gujaf-211	42	3	onipe	onipe	PROPN
gujaf-211	42	4	adebenege	adebenege	PROPN
gujaf-211	42	5	yahaya	yahaya	PROPN
gujaf-211	42	6	department	department	PROPN
gujaf-211	42	7	of	of	ADP
gujaf-211	42	8	accounting	accounting	PROPN
gujaf-211	42	9	,	,	PUNCT
gujaf-211	42	10	nigerian	nigerian	ADJ
gujaf-211	42	11	defence	defence	PROPN
gujaf-211	42	12	academy	academy	PROPN
gujaf-211	42	13	,	,	PUNCT
gujaf-211	42	14	kaduna	kaduna	PROPN
gujaf-211	42	15	state	state	PROPN
gujaf-211	42	16	.	.	PUNCT
gujaf-211	43	1	dr	dr	PROPN
gujaf-211	43	2	.	.	PROPN
gujaf-211	43	3	saidu	saidu	PROPN
gujaf-211	43	4	adamu	adamu	PROPN
gujaf-211	43	5	department	department	PROPN
gujaf-211	43	6	of	of	ADP
gujaf-211	43	7	accounting	accounting	PROPN
gujaf-211	43	8	,	,	PUNCT
gujaf-211	43	9	federal	federal	ADJ
gujaf-211	43	10	university	university	PROPN
gujaf-211	43	11	of	of	ADP
gujaf-211	43	12	kashere	kashere	PROPN
gujaf-211	43	13	,	,	PUNCT
gujaf-211	43	14	gombe	gombe	ADJ
gujaf-211	43	15	state	state	NOUN
gujaf-211	43	16	.	.	PUNCT
gujaf-211	44	1	dr	dr	PROPN
gujaf-211	44	2	.	.	PROPN
gujaf-211	44	3	nasiru	nasiru	PROPN
gujaf-211	44	4	yunusa	yunusa	PROPN
gujaf-211	44	5	department	department	PROPN
gujaf-211	44	6	of	of	ADP
gujaf-211	44	7	accounting	accounting	NOUN
gujaf-211	44	8	,	,	PUNCT
gujaf-211	44	9	ahmadu	ahmadu	PROPN
gujaf-211	44	10	bello	bello	PROPN
gujaf-211	44	11	university	university	PROPN
gujaf-211	44	12	zaria	zaria	PROPN
gujaf-211	44	13	.	.	PUNCT
gujaf-211	45	1	dr	dr	PROPN
gujaf-211	45	2	.	.	PROPN
gujaf-211	45	3	aisha	aisha	PROPN
gujaf-211	45	4	nuhu	nuhu	PROPN
gujaf-211	45	5	muhammad	muhammad	PROPN
gujaf-211	45	6	department	department	PROPN
gujaf-211	45	7	of	of	ADP
gujaf-211	45	8	accounting	accounting	PROPN
gujaf-211	45	9	,	,	PUNCT
gujaf-211	45	10	ahmadu	ahmadu	PROPN
gujaf-211	45	11	bello	bello	PROPN
gujaf-211	45	12	university	university	PROPN
gujaf-211	45	13	zaria	zaria	PROPN
gujaf-211	45	14	.	.	PUNCT
gujaf-211	46	1	dr	dr	PROPN
gujaf-211	46	2	.	.	PROPN
gujaf-211	46	3	lawal	lawal	PROPN
gujaf-211	46	4	muhammad	muhammad	PROPN
gujaf-211	46	5	department	department	PROPN
gujaf-211	46	6	of	of	ADP
gujaf-211	46	7	accounting	accounting	PROPN
gujaf-211	46	8	,	,	PUNCT
gujaf-211	46	9	ahmadu	ahmadu	PROPN
gujaf-211	46	10	bello	bello	PROPN
gujaf-211	46	11	university	university	PROPN
gujaf-211	46	12	zaria	zaria	PROPN
gujaf-211	46	13	.	.	PUNCT
gujaf-211	47	1	dr	dr	PROPN
gujaf-211	47	2	.	.	PROPN
gujaf-211	47	3	farouk	farouk	PROPN
gujaf-211	47	4	adeza	adeza	PROPN
gujaf-211	47	5	school	school	NOUN
gujaf-211	47	6	of	of	ADP
gujaf-211	47	7	business	business	NOUN
gujaf-211	47	8	and	and	CCONJ
gujaf-211	47	9	entrepreneurship	entrepreneurship	NOUN
gujaf-211	47	10	,	,	PUNCT
gujaf-211	47	11	american	american	PROPN
gujaf-211	47	12	university	university	PROPN
gujaf-211	47	13	of	of	ADP
gujaf-211	47	14	nigeria	nigeria	PROPN
gujaf-211	47	15	,	,	PUNCT
gujaf-211	47	16	yola	yola	PROPN
gujaf-211	47	17	.	.	PUNCT
gujaf-211	48	1	dr	dr	PROPN
gujaf-211	48	2	.	.	PROPN
gujaf-211	48	3	bashir	bashir	PROPN
gujaf-211	48	4	umar	umar	PROPN
gujaf-211	48	5	farouk	farouk	PROPN
gujaf-211	48	6	department	department	PROPN
gujaf-211	48	7	of	of	ADP
gujaf-211	48	8	economics	economic	NOUN
gujaf-211	48	9	,	,	PUNCT
gujaf-211	48	10	federal	federal	ADJ
gujaf-211	48	11	university	university	NOUN
gujaf-211	48	12	gusau	gusau	PROPN
gujaf-211	48	13	,	,	PUNCT
gujaf-211	48	14	zamfara	zamfara	PROPN
gujaf-211	48	15	state	state	PROPN
gujaf-211	48	16	.	.	PUNCT
gujaf-211	49	1	dr	dr	PROPN
gujaf-211	49	2	emmanuel	emmanuel	PROPN
gujaf-211	49	3	omokhuale	omokhuale	PROPN
gujaf-211	49	4	department	department	PROPN
gujaf-211	49	5	of	of	ADP
gujaf-211	49	6	mathematics	mathematics	PROPN
gujaf-211	49	7	,	,	PUNCT
gujaf-211	49	8	federal	federal	ADJ
gujaf-211	49	9	university	university	NOUN
gujaf-211	49	10	gusau	gusau	NOUN
gujaf-211	49	11	,	,	PUNCT
gujaf-211	49	12	zamfara	zamfara	PROPN
gujaf-211	49	13	.	.	PUNCT
gujaf-211	50	1	state	state	PROPN
gujaf-211	50	2	gusau	gusau	PROPN
gujaf-211	50	3	journal	journal	PROPN
gujaf-211	50	4	of	of	ADP
gujaf-211	50	5	accounting	accounting	NOUN
gujaf-211	50	6	and	and	CCONJ
gujaf-211	50	7	finance	finance	NOUN
gujaf-211	50	8	,	,	PUNCT
gujaf-211	50	9	vol	vol	NOUN
gujaf-211	50	10	.	.	PROPN
gujaf-211	50	11	4	4	NUM
gujaf-211	50	12	,	,	PUNCT
gujaf-211	50	13	issue	issue	NOUN
gujaf-211	50	14	1	1	NUM
gujaf-211	50	15	,	,	PUNCT
gujaf-211	50	16	april	april	PROPN
gujaf-211	50	17	,	,	PUNCT
gujaf-211	50	18	2023	2023	NUM
gujaf-211	50	19	vi	vi	NOUN
gujaf-211	50	20	advisory	advisory	NOUN
gujaf-211	50	21	board	board	NOUN
gujaf-211	50	22	members	member	NOUN
gujaf-211	50	23	prof	prof	PROPN
gujaf-211	50	24	.	.	PUNCT
gujaf-211	51	1	kabiru	kabiru	PROPN
gujaf-211	51	2	isah	isah	PROPN
gujaf-211	51	3	dandago	dandago	PROPN
gujaf-211	51	4	,	,	PUNCT
gujaf-211	51	5	bayero	bayero	PROPN
gujaf-211	51	6	university	university	PROPN
gujaf-211	51	7	kano	kano	PROPN
gujaf-211	51	8	,	,	PUNCT
gujaf-211	51	9	kano	kano	PROPN
gujaf-211	51	10	state	state	PROPN
gujaf-211	51	11	.	.	PUNCT
gujaf-211	52	1	prof	prof	PROPN
gujaf-211	52	2	a	a	DET
gujaf-211	52	3	m	m	NOUN
gujaf-211	52	4	bashir	bashir	NOUN
gujaf-211	52	5	,	,	PUNCT
gujaf-211	52	6	usmanu	usmanu	PROPN
gujaf-211	52	7	danfodiyo	danfodiyo	PROPN
gujaf-211	52	8	university	university	PROPN
gujaf-211	52	9	sokoto	sokoto	PROPN
gujaf-211	52	10	,	,	PUNCT
gujaf-211	52	11	sokoto	sokoto	PROPN
gujaf-211	52	12	state	state	PROPN
gujaf-211	52	13	.	.	PUNCT
gujaf-211	53	1	prof	prof	PROPN
gujaf-211	53	2	.	.	PUNCT
gujaf-211	54	1	muhammad	muhammad	PROPN
gujaf-211	54	2	tanko	tanko	PROPN
gujaf-211	54	3	,	,	PUNCT
gujaf-211	54	4	kaduna	kaduna	PROPN
gujaf-211	54	5	state	state	PROPN
gujaf-211	54	6	university	university	PROPN
gujaf-211	54	7	,	,	PUNCT
gujaf-211	54	8	kaduna	kaduna	PROPN
gujaf-211	54	9	.	.	PROPN
gujaf-211	54	10	prof	prof	PROPN
gujaf-211	54	11	.	.	PUNCT
gujaf-211	54	12	bayero	bayero	PROPN
gujaf-211	55	1	a	a	DET
gujaf-211	55	2	m	m	NOUN
gujaf-211	55	3	sabir	sabir	NOUN
gujaf-211	55	4	,	,	PUNCT
gujaf-211	55	5	usmanu	usmanu	PROPN
gujaf-211	55	6	danfodiyo	danfodiyo	PROPN
gujaf-211	55	7	university	university	PROPN
gujaf-211	55	8	sokoto	sokoto	PROPN
gujaf-211	55	9	,	,	PUNCT
gujaf-211	55	10	sokoto	sokoto	PROPN
gujaf-211	55	11	state	state	PROPN
gujaf-211	55	12	.	.	PUNCT
gujaf-211	56	1	prof	prof	PROPN
gujaf-211	56	2	.	.	PUNCT
gujaf-211	57	1	aliyu	aliyu	PROPN
gujaf-211	57	2	sulaiman	sulaiman	PROPN
gujaf-211	57	3	kantudu	kantudu	PROPN
gujaf-211	57	4	,	,	PUNCT
gujaf-211	57	5	bayero	bayero	PROPN
gujaf-211	57	6	university	university	PROPN
gujaf-211	57	7	kano	kano	PROPN
gujaf-211	57	8	,	,	PUNCT
gujaf-211	57	9	kano	kano	PROPN
gujaf-211	57	10	state	state	PROPN
gujaf-211	57	11	.	.	PUNCT
gujaf-211	58	1	editorial	editorial	PROPN
gujaf-211	58	2	secretary	secretary	PROPN
gujaf-211	58	3	usman	usman	PROPN
gujaf-211	58	4	muhammad	muhammad	PROPN
gujaf-211	58	5	adam	adam	PROPN
gujaf-211	58	6	department	department	PROPN
gujaf-211	58	7	of	of	ADP
gujaf-211	58	8	accounting	accounting	NOUN
gujaf-211	58	9	and	and	CCONJ
gujaf-211	58	10	finance	finance	NOUN
gujaf-211	58	11	,	,	PUNCT
gujaf-211	58	12	federal	federal	ADJ
gujaf-211	58	13	university	university	NOUN
gujaf-211	58	14	gusau	gusau	PROPN
gujaf-211	58	15	,	,	PUNCT
gujaf-211	58	16	zamfara	zamfara	PROPN
gujaf-211	58	17	state	state	PROPN
gujaf-211	58	18	.	.	PUNCT
gujaf-211	59	1	gusau	gusau	PROPN
gujaf-211	59	2	journal	journal	PROPN
gujaf-211	59	3	of	of	ADP
gujaf-211	59	4	accounting	accounting	NOUN
gujaf-211	59	5	and	and	CCONJ
gujaf-211	59	6	finance	finance	NOUN
gujaf-211	59	7	,	,	PUNCT
gujaf-211	59	8	vol	vol	NOUN
gujaf-211	59	9	.	.	PROPN
gujaf-211	59	10	4	4	NUM
gujaf-211	59	11	,	,	PUNCT
gujaf-211	59	12	issue	issue	NOUN
gujaf-211	59	13	1	1	NUM
gujaf-211	59	14	,	,	PUNCT
gujaf-211	59	15	april	april	PROPN
gujaf-211	59	16	,	,	PUNCT
gujaf-211	59	17	2023	2023	NUM
gujaf-211	59	18	vii	vii	PROPN
gujaf-211	59	19	call	call	NOUN
gujaf-211	59	20	for	for	ADP
gujaf-211	59	21	papers	paper	NOUN
gujaf-211	59	22	the	the	DET
gujaf-211	59	23	editorial	editorial	ADJ
gujaf-211	59	24	board	board	NOUN
gujaf-211	59	25	of	of	ADP
gujaf-211	59	26	gusau	gusau	PROPN
gujaf-211	59	27	journal	journal	PROPN
gujaf-211	59	28	of	of	ADP
gujaf-211	59	29	accounting	accounting	NOUN
gujaf-211	59	30	and	and	CCONJ
gujaf-211	59	31	finance	finance	NOUN
gujaf-211	59	32	(	(	PUNCT
gujaf-211	59	33	gujaf	gujaf	NOUN
gujaf-211	59	34	)	)	PUNCT
gujaf-211	59	35	is	be	AUX
gujaf-211	59	36	hereby	hereby	ADV
gujaf-211	59	37	inviting	invite	VERB
gujaf-211	59	38	authors	author	NOUN
gujaf-211	59	39	to	to	PART
gujaf-211	59	40	submit	submit	VERB
gujaf-211	59	41	their	their	PRON
gujaf-211	59	42	unpublished	unpublished	ADJ
gujaf-211	59	43	manuscript	manuscript	NOUN
gujaf-211	59	44	for	for	ADP
gujaf-211	59	45	publication	publication	NOUN
gujaf-211	59	46	.	.	PUNCT
gujaf-211	60	1	the	the	DET
gujaf-211	60	2	journal	journal	NOUN
gujaf-211	60	3	is	be	AUX
gujaf-211	60	4	published	publish	VERB
gujaf-211	60	5	in	in	ADP
gujaf-211	60	6	two	two	NUM
gujaf-211	60	7	issues	issue	NOUN
gujaf-211	60	8	of	of	ADP
gujaf-211	60	9	april	april	PROPN
gujaf-211	60	10	and	and	CCONJ
gujaf-211	60	11	october	october	PROPN
gujaf-211	60	12	annually	annually	ADV
gujaf-211	60	13	.	.	PUNCT
gujaf-211	61	1	gujaf	gujaf	NOUN
gujaf-211	61	2	is	be	AUX
gujaf-211	61	3	a	a	DET
gujaf-211	61	4	double	double	ADJ
gujaf-211	61	5	-	-	PUNCT
gujaf-211	61	6	blind	blind	ADJ
gujaf-211	61	7	peer	peer	NOUN
gujaf-211	61	8	reviewed	review	VERB
gujaf-211	61	9	journal	journal	NOUN
gujaf-211	61	10	published	publish	VERB
gujaf-211	61	11	by	by	ADP
gujaf-211	61	12	the	the	DET
gujaf-211	61	13	department	department	NOUN
gujaf-211	61	14	of	of	ADP
gujaf-211	61	15	accounting	accounting	NOUN
gujaf-211	61	16	and	and	CCONJ
gujaf-211	61	17	finance	finance	NOUN
gujaf-211	61	18	,	,	PUNCT
gujaf-211	61	19	faculty	faculty	NOUN
gujaf-211	61	20	of	of	ADP
gujaf-211	61	21	management	management	NOUN
gujaf-211	61	22	and	and	CCONJ
gujaf-211	61	23	social	social	ADJ
gujaf-211	61	24	sciences	science	NOUN
gujaf-211	61	25	,	,	PUNCT
gujaf-211	61	26	federal	federal	ADJ
gujaf-211	61	27	university	university	NOUN
gujaf-211	61	28	gusau	gusau	NOUN
gujaf-211	61	29	,	,	PUNCT
gujaf-211	61	30	zamfara	zamfara	PROPN
gujaf-211	61	31	state	state	PROPN
gujaf-211	61	32	nigeria	nigeria	PROPN
gujaf-211	61	33	the	the	DET
gujaf-211	61	34	journal	journal	PROPN
gujaf-211	61	35	accepts	accept	VERB
gujaf-211	61	36	papers	paper	NOUN
gujaf-211	61	37	in	in	ADP
gujaf-211	61	38	all	all	DET
gujaf-211	61	39	areas	area	NOUN
gujaf-211	61	40	of	of	ADP
gujaf-211	61	41	accounting	accounting	NOUN
gujaf-211	61	42	and	and	CCONJ
gujaf-211	61	43	finance	finance	NOUN
gujaf-211	61	44	for	for	ADP
gujaf-211	61	45	publication	publication	NOUN
gujaf-211	61	46	which	which	PRON
gujaf-211	61	47	include	include	VERB
gujaf-211	61	48	:	:	PUNCT
gujaf-211	61	49	accounting	accounting	NOUN
gujaf-211	61	50	standards	standard	NOUN
gujaf-211	61	51	,	,	PUNCT
gujaf-211	61	52	accounting	account	VERB
gujaf-211	61	53	information	information	NOUN
gujaf-211	61	54	system	system	NOUN
gujaf-211	61	55	,	,	PUNCT
gujaf-211	61	56	financial	financial	ADJ
gujaf-211	61	57	reporting	reporting	NOUN
gujaf-211	61	58	,	,	PUNCT
gujaf-211	61	59	earnings	earning	NOUN
gujaf-211	61	60	management	management	NOUN
gujaf-211	61	61	,	,	PUNCT
gujaf-211	61	62	,	,	PUNCT
gujaf-211	61	63	auditing	auditing	NOUN
gujaf-211	61	64	and	and	CCONJ
gujaf-211	61	65	investigation	investigation	NOUN
gujaf-211	61	66	,	,	PUNCT
gujaf-211	61	67	auditing	auditing	NOUN
gujaf-211	61	68	and	and	CCONJ
gujaf-211	61	69	standards	standard	NOUN
gujaf-211	61	70	,	,	PUNCT
gujaf-211	61	71	public	public	ADJ
gujaf-211	61	72	sector	sector	NOUN
gujaf-211	61	73	accounting	accounting	NOUN
gujaf-211	61	74	and	and	CCONJ
gujaf-211	61	75	auditing	auditing	NOUN
gujaf-211	61	76	,	,	PUNCT
gujaf-211	61	77	taxation	taxation	NOUN
gujaf-211	61	78	and	and	CCONJ
gujaf-211	61	79	revenue	revenue	NOUN
gujaf-211	61	80	administration	administration	NOUN
gujaf-211	61	81	,	,	PUNCT
gujaf-211	61	82	corporate	corporate	ADJ
gujaf-211	61	83	governance	governance	NOUN
gujaf-211	61	84	issues	issue	NOUN
gujaf-211	61	85	,	,	PUNCT
gujaf-211	61	86	corporate	corporate	ADJ
gujaf-211	61	87	social	social	ADJ
gujaf-211	61	88	responsibility	responsibility	NOUN
gujaf-211	61	89	,	,	PUNCT
gujaf-211	61	90	sustainability	sustainability	NOUN
gujaf-211	61	91	and	and	CCONJ
gujaf-211	61	92	environmental	environmental	ADJ
gujaf-211	61	93	reporting	reporting	NOUN
gujaf-211	61	94	issue	issue	NOUN
gujaf-211	61	95	,	,	PUNCT
gujaf-211	61	96	information	information	NOUN
gujaf-211	61	97	and	and	CCONJ
gujaf-211	61	98	communication	communication	NOUN
gujaf-211	61	99	technology	technology	NOUN
gujaf-211	61	100	issues	issue	NOUN
gujaf-211	61	101	,	,	PUNCT
gujaf-211	61	102	bankruptcy	bankruptcy	NOUN
gujaf-211	61	103	prediction	prediction	NOUN
gujaf-211	61	104	,	,	PUNCT
gujaf-211	61	105	corporate	corporate	ADJ
gujaf-211	61	106	finance	finance	NOUN
gujaf-211	61	107	,	,	PUNCT
gujaf-211	61	108	personal	personal	ADJ
gujaf-211	61	109	finance	finance	NOUN
gujaf-211	61	110	,	,	PUNCT
gujaf-211	61	111	merger	merger	NOUN
gujaf-211	61	112	and	and	CCONJ
gujaf-211	61	113	acquisitions	acquisition	NOUN
gujaf-211	61	114	,	,	PUNCT
gujaf-211	61	115	capital	capital	NOUN
gujaf-211	61	116	structure	structure	NOUN
gujaf-211	61	117	,	,	PUNCT
gujaf-211	61	118	working	work	VERB
gujaf-211	61	119	capital	capital	NOUN
gujaf-211	61	120	management	management	NOUN
gujaf-211	61	121	,	,	PUNCT
gujaf-211	61	122	enterprises	enterprise	NOUN
gujaf-211	61	123	risk	risk	NOUN
gujaf-211	61	124	management	management	NOUN
gujaf-211	61	125	,	,	PUNCT
gujaf-211	61	126	entrepreneurship	entrepreneurship	NOUN
gujaf-211	61	127	,	,	PUNCT
gujaf-211	61	128	international	international	ADJ
gujaf-211	61	129	business	business	NOUN
gujaf-211	61	130	accounting	accounting	NOUN
gujaf-211	61	131	and	and	CCONJ
gujaf-211	61	132	finance	finance	NOUN
gujaf-211	61	133	,	,	PUNCT
gujaf-211	61	134	banking	banking	NOUN
gujaf-211	61	135	crises	crisis	NOUN
gujaf-211	61	136	,	,	PUNCT
gujaf-211	61	137	bank	bank	NOUN
gujaf-211	61	138	’s	’s	PART
gujaf-211	61	139	profitability	profitability	NOUN
gujaf-211	61	140	,	,	PUNCT
gujaf-211	61	141	risk	risk	NOUN
gujaf-211	61	142	and	and	CCONJ
gujaf-211	61	143	insurance	insurance	NOUN
gujaf-211	61	144	issue	issue	NOUN
gujaf-211	61	145	,	,	PUNCT
gujaf-211	61	146	islamic	islamic	ADJ
gujaf-211	61	147	finance	finance	NOUN
gujaf-211	61	148	,	,	PUNCT
gujaf-211	61	149	conventional	conventional	ADJ
gujaf-211	61	150	and	and	CCONJ
gujaf-211	61	151	islamic	islamic	ADJ
gujaf-211	61	152	banks	bank	NOUN
gujaf-211	61	153	and	and	CCONJ
gujaf-211	61	154	so	so	ADV
gujaf-211	61	155	forth	forth	ADV
gujaf-211	61	156	.	.	PUNCT
gujaf-211	62	1	guidelines	guideline	NOUN
gujaf-211	62	2	for	for	ADP
gujaf-211	62	3	submission	submission	NOUN
gujaf-211	62	4	and	and	CCONJ
gujaf-211	62	5	manuscript	manuscript	NOUN
gujaf-211	62	6	format	format	VERB
gujaf-211	62	7	the	the	DET
gujaf-211	62	8	submission	submission	NOUN
gujaf-211	62	9	language	language	NOUN
gujaf-211	62	10	is	be	AUX
gujaf-211	62	11	english	english	PROPN
gujaf-211	62	12	and	and	CCONJ
gujaf-211	62	13	must	must	AUX
gujaf-211	62	14	be	be	AUX
gujaf-211	62	15	a	a	DET
gujaf-211	62	16	well	well	ADV
gujaf-211	62	17	-	-	PUNCT
gujaf-211	62	18	researched	research	VERB
gujaf-211	62	19	original	original	ADJ
gujaf-211	62	20	manuscript	manuscript	NOUN
gujaf-211	62	21	that	that	PRON
gujaf-211	62	22	has	have	AUX
gujaf-211	62	23	not	not	PART
gujaf-211	62	24	previously	previously	ADV
gujaf-211	62	25	been	be	AUX
gujaf-211	62	26	submitted	submit	VERB
gujaf-211	62	27	elsewhere	elsewhere	ADV
gujaf-211	62	28	for	for	ADP
gujaf-211	62	29	publication	publication	NOUN
gujaf-211	62	30	.	.	PUNCT
gujaf-211	63	1	the	the	DET
gujaf-211	63	2	paper	paper	NOUN
gujaf-211	63	3	should	should	AUX
gujaf-211	63	4	not	not	PART
gujaf-211	63	5	exceed	exceed	VERB
gujaf-211	63	6	more	more	ADJ
gujaf-211	63	7	than	than	ADP
gujaf-211	63	8	15	15	NUM
gujaf-211	63	9	pages	page	NOUN
gujaf-211	63	10	on	on	ADP
gujaf-211	63	11	a4	a4	NOUN
gujaf-211	63	12	type	type	NOUN
gujaf-211	63	13	paper	paper	NOUN
gujaf-211	63	14	in	in	ADP
gujaf-211	63	15	ms	ms	ADJ
gujaf-211	63	16	-	-	PUNCT
gujaf-211	63	17	word	word	NOUN
gujaf-211	63	18	format	format	NOUN
gujaf-211	63	19	,	,	PUNCT
gujaf-211	63	20	1.5	1.5	NUM
gujaf-211	63	21	-	-	PUNCT
gujaf-211	63	22	line	line	NOUN
gujaf-211	63	23	spacing	spacing	NOUN
gujaf-211	63	24	,	,	PUNCT
gujaf-211	63	25	12	12	NUM
gujaf-211	63	26	font	font	NOUN
gujaf-211	63	27	size	size	NOUN
gujaf-211	63	28	in	in	ADP
gujaf-211	63	29	times	time	NOUN
gujaf-211	63	30	new	new	ADJ
gujaf-211	63	31	roman	roman	NOUN
gujaf-211	63	32	.	.	PUNCT
gujaf-211	64	1	manuscript	manuscript	NOUN
gujaf-211	64	2	should	should	AUX
gujaf-211	64	3	be	be	AUX
gujaf-211	64	4	tested	test	VERB
gujaf-211	64	5	for	for	ADP
gujaf-211	64	6	plagiarism	plagiarism	NOUN
gujaf-211	64	7	before	before	ADP
gujaf-211	64	8	submission	submission	NOUN
gujaf-211	64	9	,	,	PUNCT
gujaf-211	64	10	as	as	SCONJ
gujaf-211	64	11	the	the	DET
gujaf-211	64	12	maximum	maximum	ADJ
gujaf-211	64	13	similarity	similarity	NOUN
gujaf-211	64	14	index	index	NOUN
gujaf-211	64	15	acceptable	acceptable	ADJ
gujaf-211	64	16	by	by	ADP
gujaf-211	64	17	gujaf	gujaf	NOUN
gujaf-211	64	18	is	be	AUX
gujaf-211	64	19	25	25	NUM
gujaf-211	64	20	percent	percent	NOUN
gujaf-211	64	21	.	.	PUNCT
gujaf-211	65	1	furthermore	furthermore	ADV
gujaf-211	65	2	,	,	PUNCT
gujaf-211	65	3	the	the	DET
gujaf-211	65	4	length	length	NOUN
gujaf-211	65	5	of	of	ADP
gujaf-211	65	6	a	a	DET
gujaf-211	65	7	complete	complete	ADJ
gujaf-211	65	8	article	article	NOUN
gujaf-211	65	9	should	should	AUX
gujaf-211	65	10	not	not	PART
gujaf-211	65	11	exceed	exceed	VERB
gujaf-211	65	12	5000	5000	NUM
gujaf-211	65	13	words	word	NOUN
gujaf-211	65	14	including	include	VERB
gujaf-211	65	15	an	an	DET
gujaf-211	65	16	abstract	abstract	NOUN
gujaf-211	65	17	of	of	ADP
gujaf-211	65	18	not	not	PART
gujaf-211	65	19	more	more	ADJ
gujaf-211	65	20	than	than	ADP
gujaf-211	65	21	250	250	NUM
gujaf-211	65	22	words	word	NOUN
gujaf-211	65	23	with	with	ADP
gujaf-211	65	24	a	a	DET
gujaf-211	65	25	minimum	minimum	NOUN
gujaf-211	65	26	of	of	ADP
gujaf-211	65	27	four	four	NUM
gujaf-211	65	28	key	key	ADJ
gujaf-211	65	29	words	word	NOUN
gujaf-211	65	30	immediately	immediately	ADV
gujaf-211	65	31	after	after	ADP
gujaf-211	65	32	the	the	DET
gujaf-211	65	33	abstract	abstract	NOUN
gujaf-211	65	34	.	.	PUNCT
gujaf-211	66	1	all	all	DET
gujaf-211	66	2	references	reference	NOUN
gujaf-211	66	3	including	include	VERB
gujaf-211	66	4	in	in	ADP
gujaf-211	66	5	text	text	NOUN
gujaf-211	66	6	citation	citation	NOUN
gujaf-211	66	7	and	and	CCONJ
gujaf-211	66	8	reference	reference	NOUN
gujaf-211	66	9	list	list	NOUN
gujaf-211	66	10	,	,	PUNCT
gujaf-211	66	11	tables	table	NOUN
gujaf-211	66	12	and	and	CCONJ
gujaf-211	66	13	figures	figure	NOUN
gujaf-211	66	14	should	should	AUX
gujaf-211	66	15	be	be	AUX
gujaf-211	66	16	in	in	ADP
gujaf-211	66	17	line	line	NOUN
gujaf-211	66	18	with	with	ADP
gujaf-211	66	19	apa	apa	PROPN
gujaf-211	66	20	7th	7th	PROPN
gujaf-211	66	21	edition	edition	NOUN
gujaf-211	66	22	publication	publication	NOUN
gujaf-211	66	23	manual	manual	NOUN
gujaf-211	66	24	.	.	PUNCT
gujaf-211	67	1	finally	finally	ADV
gujaf-211	67	2	,	,	PUNCT
gujaf-211	67	3	manuscript	manuscript	NOUN
gujaf-211	67	4	should	should	AUX
gujaf-211	67	5	be	be	AUX
gujaf-211	67	6	send	send	VERB
gujaf-211	67	7	to	to	ADP
gujaf-211	67	8	our	our	PRON
gujaf-211	67	9	email	email	NOUN
gujaf-211	67	10	address	address	NOUN
gujaf-211	67	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-211	67	12	and	and	CCONJ
gujaf-211	67	13	a	a	DET
gujaf-211	67	14	copy	copy	NOUN
gujaf-211	67	15	to	to	ADP
gujaf-211	67	16	our	our	PRON
gujaf-211	67	17	website	website	NOUN
gujaf-211	67	18	on	on	ADP
gujaf-211	67	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-211	67	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-211	67	21	gusau	gusau	ADJ
gujaf-211	67	22	journal	journal	NOUN
gujaf-211	67	23	of	of	ADP
gujaf-211	67	24	accounting	accounting	NOUN
gujaf-211	67	25	and	and	CCONJ
gujaf-211	67	26	finance	finance	NOUN
gujaf-211	67	27	,	,	PUNCT
gujaf-211	67	28	vol	vol	NOUN
gujaf-211	67	29	.	.	PROPN
gujaf-211	67	30	4	4	NUM
gujaf-211	67	31	,	,	PUNCT
gujaf-211	67	32	issue	issue	NOUN
gujaf-211	67	33	1	1	NUM
gujaf-211	67	34	,	,	PUNCT
gujaf-211	67	35	april	april	PROPN
gujaf-211	67	36	,	,	PUNCT
gujaf-211	67	37	2023	2023	NUM
gujaf-211	67	38	viii	viii	ADJ
gujaf-211	67	39	publication	publication	NOUN
gujaf-211	67	40	procedure	procedure	NOUN
gujaf-211	67	41	after	after	ADP
gujaf-211	67	42	receiving	receive	VERB
gujaf-211	67	43	a	a	DET
gujaf-211	67	44	manuscript	manuscript	NOUN
gujaf-211	67	45	that	that	PRON
gujaf-211	67	46	is	be	AUX
gujaf-211	67	47	within	within	ADP
gujaf-211	67	48	the	the	DET
gujaf-211	67	49	similarity	similarity	NOUN
gujaf-211	67	50	index	index	NOUN
gujaf-211	67	51	threshold	threshold	NOUN
gujaf-211	67	52	,	,	PUNCT
gujaf-211	67	53	a	a	DET
gujaf-211	67	54	confirmation	confirmation	NOUN
gujaf-211	67	55	email	email	NOUN
gujaf-211	67	56	will	will	AUX
gujaf-211	67	57	be	be	AUX
gujaf-211	67	58	send	send	VERB
gujaf-211	67	59	together	together	ADV
gujaf-211	67	60	with	with	ADP
gujaf-211	67	61	a	a	DET
gujaf-211	67	62	request	request	NOUN
gujaf-211	67	63	to	to	PART
gujaf-211	67	64	pay	pay	VERB
gujaf-211	67	65	a	a	DET
gujaf-211	67	66	review	review	NOUN
gujaf-211	67	67	proceeding	proceeding	NOUN
gujaf-211	67	68	fee	fee	NOUN
gujaf-211	67	69	.	.	PUNCT
gujaf-211	68	1	at	at	ADP
gujaf-211	68	2	this	this	DET
gujaf-211	68	3	point	point	NOUN
gujaf-211	68	4	,	,	PUNCT
gujaf-211	68	5	the	the	DET
gujaf-211	68	6	editorial	editorial	ADJ
gujaf-211	68	7	board	board	NOUN
gujaf-211	68	8	will	will	AUX
gujaf-211	68	9	take	take	VERB
gujaf-211	68	10	a	a	DET
gujaf-211	68	11	decision	decision	NOUN
gujaf-211	68	12	on	on	ADP
gujaf-211	68	13	accepting	accept	VERB
gujaf-211	68	14	,	,	PUNCT
gujaf-211	68	15	rejecting	reject	VERB
gujaf-211	68	16	or	or	CCONJ
gujaf-211	68	17	making	make	VERB
gujaf-211	68	18	a	a	DET
gujaf-211	68	19	resubmission	resubmission	NOUN
gujaf-211	68	20	of	of	ADP
gujaf-211	68	21	the	the	DET
gujaf-211	68	22	manuscript	manuscript	NOUN
gujaf-211	68	23	based	base	VERB
gujaf-211	68	24	on	on	ADP
gujaf-211	68	25	the	the	DET
gujaf-211	68	26	outcome	outcome	NOUN
gujaf-211	68	27	of	of	ADP
gujaf-211	68	28	the	the	DET
gujaf-211	68	29	double	double	ADJ
gujaf-211	68	30	-	-	PUNCT
gujaf-211	68	31	blind	blind	ADJ
gujaf-211	68	32	peer	peer	NOUN
gujaf-211	68	33	review	review	NOUN
gujaf-211	68	34	.	.	PUNCT
gujaf-211	69	1	those	those	DET
gujaf-211	69	2	authors	author	NOUN
gujaf-211	69	3	whose	whose	DET
gujaf-211	69	4	manuscript	manuscript	NOUN
gujaf-211	69	5	were	be	AUX
gujaf-211	69	6	accepted	accept	VERB
gujaf-211	69	7	for	for	ADP
gujaf-211	69	8	publication	publication	NOUN
gujaf-211	69	9	will	will	AUX
gujaf-211	69	10	be	be	AUX
gujaf-211	69	11	asked	ask	VERB
gujaf-211	69	12	to	to	PART
gujaf-211	69	13	pay	pay	VERB
gujaf-211	69	14	a	a	DET
gujaf-211	69	15	publication	publication	NOUN
gujaf-211	69	16	fee	fee	NOUN
gujaf-211	69	17	,	,	PUNCT
gujaf-211	69	18	after	after	ADP
gujaf-211	69	19	effecting	effect	VERB
gujaf-211	69	20	all	all	DET
gujaf-211	69	21	suggested	suggest	VERB
gujaf-211	69	22	corrections	correction	NOUN
gujaf-211	69	23	and	and	CCONJ
gujaf-211	69	24	changes	change	NOUN
gujaf-211	69	25	made	make	VERB
gujaf-211	69	26	on	on	ADP
gujaf-211	69	27	the	the	DET
gujaf-211	69	28	manuscript	manuscript	NOUN
gujaf-211	69	29	.	.	PUNCT
gujaf-211	70	1	all	all	DET
gujaf-211	70	2	corrected	correct	VERB
gujaf-211	70	3	papers	paper	NOUN
gujaf-211	70	4	returned	return	VERB
gujaf-211	70	5	within	within	ADP
gujaf-211	70	6	the	the	DET
gujaf-211	70	7	specified	specify	VERB
gujaf-211	70	8	time	time	NOUN
gujaf-211	70	9	frame	frame	NOUN
gujaf-211	70	10	will	will	AUX
gujaf-211	70	11	be	be	AUX
gujaf-211	70	12	published	publish	VERB
gujaf-211	70	13	in	in	ADP
gujaf-211	70	14	that	that	DET
gujaf-211	70	15	issue	issue	NOUN
gujaf-211	70	16	.	.	PUNCT
gujaf-211	71	1	payment	payment	NOUN
gujaf-211	71	2	details	detail	NOUN
gujaf-211	71	3	bank	bank	NOUN
gujaf-211	71	4	:	:	PUNCT
gujaf-211	71	5	fcmb	fcmb	PROPN
gujaf-211	71	6	account	account	PROPN
gujaf-211	71	7	number	number	NOUN
gujaf-211	71	8	:	:	PUNCT
gujaf-211	71	9	7278465011	7278465011	NUM
gujaf-211	71	10	account	account	NOUN
gujaf-211	71	11	name	name	NOUN
gujaf-211	71	12	:	:	PUNCT
gujaf-211	71	13	gusau	gusau	PROPN
gujaf-211	71	14	journal	journal	NOUN
gujaf-211	71	15	of	of	ADP
gujaf-211	71	16	accounting	accounting	NOUN
gujaf-211	71	17	and	and	CCONJ
gujaf-211	71	18	finance	finance	NOUN
gujaf-211	71	19	for	for	ADP
gujaf-211	71	20	inquiry	inquiry	NOUN
gujaf-211	71	21	the	the	DET
gujaf-211	71	22	head	head	NOUN
gujaf-211	71	23	,	,	PUNCT
gujaf-211	71	24	department	department	NOUN
gujaf-211	71	25	of	of	ADP
gujaf-211	71	26	accounting	accounting	NOUN
gujaf-211	71	27	and	and	CCONJ
gujaf-211	71	28	finance	finance	NOUN
gujaf-211	71	29	,	,	PUNCT
gujaf-211	71	30	federal	federal	ADJ
gujaf-211	71	31	university	university	NOUN
gujaf-211	71	32	gusau	gusau	PROPN
gujaf-211	71	33	,	,	PUNCT
gujaf-211	71	34	zamfara	zamfara	PROPN
gujaf-211	71	35	state	state	PROPN
gujaf-211	71	36	.	.	PUNCT
gujaf-211	72	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-211	73	1	+2348069393824	+2348069393824	PRON
gujaf-211	73	2	for	for	ADP
gujaf-211	73	3	more	more	ADJ
gujaf-211	73	4	information	information	NOUN
gujaf-211	73	5	,	,	PUNCT
gujaf-211	73	6	contact	contact	VERB
gujaf-211	73	7	the	the	DET
gujaf-211	73	8	editor	editor	NOUN
gujaf-211	73	9	-	-	PUNCT
gujaf-211	73	10	in	in	ADP
gujaf-211	73	11	-	-	PUNCT
gujaf-211	73	12	chief	chief	NOUN
gujaf-211	73	13	on	on	ADP
gujaf-211	73	14	+2348067766435	+2348067766435	NUM
gujaf-211	73	15	the	the	DET
gujaf-211	73	16	associate	associate	ADJ
gujaf-211	73	17	editor	editor	NOUN
gujaf-211	73	18	on	on	ADP
gujaf-211	73	19	+2348036057525	+2348036057525	NUM
gujaf-211	73	20	or	or	CCONJ
gujaf-211	73	21	visit	visit	VERB
gujaf-211	73	22	our	our	PRON
gujaf-211	73	23	website	website	NOUN
gujaf-211	73	24	on	on	ADP
gujaf-211	73	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-211	73	26	or	or	CCONJ
gujaf-211	73	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-211	73	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-211	73	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-211	73	30	gusau	gusau	ADJ
gujaf-211	73	31	journal	journal	NOUN
gujaf-211	73	32	of	of	ADP
gujaf-211	73	33	accounting	accounting	NOUN
gujaf-211	73	34	and	and	CCONJ
gujaf-211	73	35	finance	finance	NOUN
gujaf-211	73	36	,	,	PUNCT
gujaf-211	73	37	vol	vol	NOUN
gujaf-211	73	38	.	.	PROPN
gujaf-211	73	39	4	4	NUM
gujaf-211	73	40	,	,	PUNCT
gujaf-211	73	41	issue	issue	NOUN
gujaf-211	73	42	1	1	NUM
gujaf-211	73	43	,	,	PUNCT
gujaf-211	73	44	april	april	PROPN
gujaf-211	73	45	,	,	PUNCT
gujaf-211	73	46	2023	2023	NUM
gujaf-211	73	47	ix	ix	ADP
gujaf-211	73	48	contents	content	NOUN
gujaf-211	73	49	board	board	NOUN
gujaf-211	73	50	characteristics	characteristic	NOUN
gujaf-211	73	51	and	and	CCONJ
gujaf-211	73	52	earnings	earning	NOUN
gujaf-211	73	53	management	management	NOUN
gujaf-211	73	54	of	of	ADP
gujaf-211	73	55	listed	list	VERB
gujaf-211	73	56	consumer	consumer	NOUN
gujaf-211	73	57	goods	good	NOUN
gujaf-211	73	58	firms	firm	NOUN
gujaf-211	73	59	in	in	ADP
gujaf-211	73	60	nigeria	nigeria	PROPN
gujaf-211	73	61	benjamin	benjamin	PROPN
gujaf-211	73	62	gwabin	gwabin	PROPN
gujaf-211	73	63	joseph	joseph	PROPN
gujaf-211	73	64	,	,	PUNCT
gujaf-211	73	65	murtala	murtala	PROPN
gujaf-211	73	66	abdullahi	abdullahi	PROPN
gujaf-211	73	67	phd	phd	PROPN
gujaf-211	73	68	,	,	PUNCT
gujaf-211	73	69	benjamin	benjamin	PROPN
gujaf-211	73	70	kumai	kumai	PROPN
gujaf-211	73	71	gugong	gugong	PROPN
gujaf-211	73	72	phd	phd	PROPN
gujaf-211	73	73	1	1	NUM
gujaf-211	73	74	dividend	dividend	NOUN
gujaf-211	73	75	policy	policy	NOUN
gujaf-211	73	76	and	and	CCONJ
gujaf-211	73	77	value	value	NOUN
gujaf-211	73	78	of	of	ADP
gujaf-211	73	79	listed	list	VERB
gujaf-211	73	80	non	non	ADJ
gujaf-211	73	81	-	-	ADJ
gujaf-211	73	82	financial	financial	ADJ
gujaf-211	73	83	companies	company	NOUN
gujaf-211	73	84	in	in	ADP
gujaf-211	73	85	nigeria	nigeria	PROPN
gujaf-211	73	86	:	:	PUNCT
gujaf-211	73	87	the	the	DET
gujaf-211	73	88	moderating	moderate	VERB
gujaf-211	73	89	effect	effect	NOUN
gujaf-211	73	90	of	of	ADP
gujaf-211	73	91	investment	investment	NOUN
gujaf-211	73	92	opportunity	opportunity	NOUN
gujaf-211	73	93	abubakar	abubakar	PROPN
gujaf-211	73	94	umar	umar	PROPN
gujaf-211	73	95	18	18	NUM
gujaf-211	73	96	trialability	trialability	NOUN
gujaf-211	73	97	and	and	CCONJ
gujaf-211	73	98	observability	observability	NOUN
gujaf-211	73	99	of	of	ADP
gujaf-211	73	100	accrual	accrual	ADJ
gujaf-211	73	101	basis	basis	NOUN
gujaf-211	73	102	international	international	ADJ
gujaf-211	73	103	public	public	ADJ
gujaf-211	73	104	sector	sector	NOUN
gujaf-211	73	105	accounting	accounting	NOUN
gujaf-211	73	106	standards	standard	NOUN
gujaf-211	73	107	implementation	implementation	NOUN
gujaf-211	73	108	in	in	ADP
gujaf-211	73	109	nigeria	nigeria	PROPN
gujaf-211	73	110	aliyu	aliyu	PROPN
gujaf-211	73	111	abdullahi	abdullahi	PROPN
gujaf-211	73	112	ahmed	ahmed	PROPN
gujaf-211	73	113	phd	phd	PROPN
gujaf-211	73	114	,	,	PUNCT
gujaf-211	73	115	zakari	zakari	PROPN
gujaf-211	73	116	usman	usman	PROPN
gujaf-211	73	117	35	35	NUM
gujaf-211	73	118	liquidity	liquidity	NOUN
gujaf-211	73	119	risk	risk	NOUN
gujaf-211	73	120	and	and	CCONJ
gujaf-211	73	121	performance	performance	NOUN
gujaf-211	73	122	of	of	ADP
gujaf-211	73	123	non	non	ADJ
gujaf-211	73	124	-	-	ADJ
gujaf-211	73	125	financial	financial	ADJ
gujaf-211	73	126	firms	firm	NOUN
gujaf-211	73	127	listed	list	VERB
gujaf-211	73	128	on	on	ADP
gujaf-211	73	129	the	the	DET
gujaf-211	73	130	nigerian	nigerian	ADJ
gujaf-211	73	131	stockexchange	stockexchange	NOUN
gujaf-211	73	132	muhammed	muhamme	VERB
gujaf-211	73	133	alhaji	alhaji	PROPN
gujaf-211	73	134	abubakar	abubakar	PROPN
gujaf-211	73	135	,	,	PUNCT
gujaf-211	73	136	nurnaddia	nurnaddia	PROPN
gujaf-211	73	137	binti	binti	PROPN
gujaf-211	73	138	nordin	nordin	PROPN
gujaf-211	73	139	phd	phd	PROPN
gujaf-211	73	140	,	,	PUNCT
gujaf-211	73	141	abubakar	abubakar	PROPN
gujaf-211	73	142	hamisu	hamisu	PROPN
gujaf-211	73	143	umar	umar	PROPN
gujaf-211	73	144	54	54	NUM
gujaf-211	73	145	board	board	NOUN
gujaf-211	73	146	diversity	diversity	NOUN
gujaf-211	73	147	,	,	PUNCT
gujaf-211	73	148	political	political	ADJ
gujaf-211	73	149	connections	connection	NOUN
gujaf-211	73	150	and	and	CCONJ
gujaf-211	73	151	firm	firm	ADJ
gujaf-211	73	152	value	value	NOUN
gujaf-211	73	153	:	:	PUNCT
gujaf-211	73	154	an	an	DET
gujaf-211	73	155	empirical	empirical	ADJ
gujaf-211	73	156	evidence	evidence	NOUN
gujaf-211	73	157	from	from	ADP
gujaf-211	73	158	financial	financial	ADJ
gujaf-211	73	159	firms	firm	NOUN
gujaf-211	73	160	in	in	ADP
gujaf-211	73	161	nigeria	nigeria	PROPN
gujaf-211	73	162	rofiat	rofiat	PROPN
gujaf-211	73	163	oyetunji	oyetunji	PROPN
gujaf-211	73	164	,	,	PUNCT
gujaf-211	73	165	isah	isah	PROPN
gujaf-211	73	166	shittu	shittu	PROPN
gujaf-211	73	167	phd	phd	NOUN
gujaf-211	73	168	,	,	PUNCT
gujaf-211	73	169	ahmed	ahmed	PROPN
gujaf-211	73	170	bello	bello	PROPN
gujaf-211	73	171	phd	phd	PROPN
gujaf-211	73	172	.	.	PROPN
gujaf-211	74	1	75	75	NUM
gujaf-211	74	2	moderating	moderate	VERB
gujaf-211	74	3	effect	effect	NOUN
gujaf-211	74	4	of	of	ADP
gujaf-211	74	5	bank	bank	NOUN
gujaf-211	74	6	size	size	NOUN
gujaf-211	74	7	on	on	ADP
gujaf-211	74	8	the	the	DET
gujaf-211	74	9	relationship	relationship	NOUN
gujaf-211	74	10	between	between	ADP
gujaf-211	74	11	interest	interest	NOUN
gujaf-211	74	12	rate	rate	NOUN
gujaf-211	74	13	,	,	PUNCT
gujaf-211	74	14	liquidity	liquidity	NOUN
gujaf-211	74	15	,	,	PUNCT
gujaf-211	74	16	and	and	CCONJ
gujaf-211	74	17	profitability	profitability	NOUN
gujaf-211	74	18	of	of	ADP
gujaf-211	74	19	commercial	commercial	ADJ
gujaf-211	74	20	banks	bank	NOUN
gujaf-211	74	21	in	in	ADP
gujaf-211	74	22	nigeria	nigeria	PROPN
gujaf-211	74	23	shehu	shehu	PROPN
gujaf-211	74	24	usman	usman	PROPN
gujaf-211	74	25	hassan	hassan	PROPN
gujaf-211	74	26	,	,	PUNCT
gujaf-211	74	27	bello	bello	PROPN
gujaf-211	74	28	sabo	sabo	PROPN
gujaf-211	74	29	(	(	PUNCT
gujaf-211	74	30	ph	ph	PROPN
gujaf-211	74	31	.	.	PROPN
gujaf-211	74	32	d	d	NOUN
gujaf-211	74	33	)	)	PUNCT
gujaf-211	74	34	,	,	PUNCT
gujaf-211	74	35	ismai'l	ismai'l	PROPN
gujaf-211	74	36	idris	idris	PROPN
gujaf-211	74	37	tijjani	tijjani	PROPN
gujaf-211	74	38	(	(	PUNCT
gujaf-211	74	39	ph	ph	PROPN
gujaf-211	74	40	.	.	PROPN
gujaf-211	74	41	d	d	NOUN
gujaf-211	74	42	)	)	PUNCT
gujaf-211	74	43	,	,	PUNCT
gujaf-211	74	44	idris	idris	PROPN
gujaf-211	74	45	ahmed	ahmed	PROPN
gujaf-211	74	46	aliyu	aliyu	PROPN
gujaf-211	74	47	.	.	PUNCT
gujaf-211	75	1	(	(	PUNCT
gujaf-211	75	2	ph	ph	PROPN
gujaf-211	75	3	.	.	NOUN
gujaf-211	75	4	d	d	NOUN
gujaf-211	75	5	)	)	PUNCT
gujaf-211	75	6	96	96	NUM
gujaf-211	75	7	sources	source	NOUN
gujaf-211	75	8	of	of	ADP
gujaf-211	75	9	health	health	NOUN
gujaf-211	75	10	care	care	NOUN
gujaf-211	75	11	financing	financing	NOUN
gujaf-211	75	12	among	among	ADP
gujaf-211	75	13	surgical	surgical	ADJ
gujaf-211	75	14	patients	patient	NOUN
gujaf-211	75	15	seen	see	VERB
gujaf-211	75	16	at	at	ADP
gujaf-211	75	17	the	the	DET
gujaf-211	75	18	dalhatu	dalhatu	PROPN
gujaf-211	75	19	araf	araf	VERB
gujaf-211	75	20	specialist	specialist	ADJ
gujaf-211	75	21	hospital	hospital	NOUN
gujaf-211	75	22	lafia	lafia	NOUN
gujaf-211	75	23	nasarawa	nasarawa	PROPN
gujaf-211	75	24	state	state	PROPN
gujaf-211	75	25	nigeria	nigeria	PROPN
gujaf-211	75	26	ahmed	ahmed	PROPN
gujaf-211	75	27	mohammed	mohammed	PROPN
gujaf-211	75	28	yahaya	yahaya	PROPN
gujaf-211	75	29	,	,	PUNCT
gujaf-211	75	30	babatunde	babatunde	PROPN
gujaf-211	75	31	joseph	joseph	PROPN
gujaf-211	75	32	kolawole	kolawole	PROPN
gujaf-211	75	33	,	,	PUNCT
gujaf-211	75	34	bello	bello	PROPN
gujaf-211	75	35	surajudeen	surajudeen	PROPN
gujaf-211	75	36	oyeleke	oyeleke	PROPN
gujaf-211	75	37	121	121	NUM
gujaf-211	75	38	transparency	transparency	NOUN
gujaf-211	75	39	,	,	PUNCT
gujaf-211	75	40	compliance	compliance	NOUN
gujaf-211	75	41	and	and	CCONJ
gujaf-211	75	42	sustainability	sustainability	NOUN
gujaf-211	75	43	of	of	ADP
gujaf-211	75	44	contributory	contributory	ADJ
gujaf-211	75	45	pension	pension	NOUN
gujaf-211	75	46	scheme	scheme	NOUN
gujaf-211	75	47	in	in	ADP
gujaf-211	75	48	nigeria	nigeria	PROPN
gujaf-211	75	49	olanrewaju	olanrewaju	PROPN
gujaf-211	75	50	atanda	atanda	PROPN
gujaf-211	75	51	aliu	aliu	PROPN
gujaf-211	75	52	(	(	PUNCT
gujaf-211	75	53	ph	ph	PROPN
gujaf-211	75	54	.	.	PROPN
gujaf-211	75	55	d	d	NOUN
gujaf-211	75	56	)	)	PUNCT
gujaf-211	75	57	,	,	PUNCT
gujaf-211	75	58	mohamad	mohamad	PROPN
gujaf-211	75	59	ali	ali	PROPN
gujaf-211	75	60	abdul	abdul	PROPN
gujaf-211	75	61	-	-	PUNCT
gujaf-211	75	62	hamid	hamid	PROPN
gujaf-211	75	63	(	(	PUNCT
gujaf-211	75	64	ph	ph	PROPN
gujaf-211	75	65	.	.	PROPN
gujaf-211	75	66	d	d	NOUN
gujaf-211	75	67	)	)	PUNCT
gujaf-211	75	68	,	,	PUNCT
gujaf-211	75	69	salami	salami	ADJ
gujaf-211	75	70	suleiman	suleiman	NOUN
gujaf-211	75	71	(	(	PUNCT
gujaf-211	75	72	ph	ph	PROPN
gujaf-211	75	73	.	.	PROPN
gujaf-211	75	74	d	d	NOUN
gujaf-211	75	75	)	)	PUNCT
gujaf-211	75	76	,	,	PUNCT
gujaf-211	75	77	salam	salam	PROPN
gujaf-211	75	78	mudathir	mudathir	PROPN
gujaf-211	75	79	olanrewaju	olanrewaju	ADJ
gujaf-211	75	80	135	135	NUM
gujaf-211	75	81	gusau	gusau	ADJ
gujaf-211	75	82	journal	journal	NOUN
gujaf-211	75	83	of	of	ADP
gujaf-211	75	84	accounting	accounting	NOUN
gujaf-211	75	85	and	and	CCONJ
gujaf-211	75	86	finance	finance	NOUN
gujaf-211	75	87	,	,	PUNCT
gujaf-211	75	88	vol	vol	NOUN
gujaf-211	75	89	.	.	PROPN
gujaf-211	75	90	4	4	NUM
gujaf-211	75	91	,	,	PUNCT
gujaf-211	75	92	issue	issue	NOUN
gujaf-211	75	93	1	1	NUM
gujaf-211	75	94	,	,	PUNCT
gujaf-211	75	95	april	april	PROPN
gujaf-211	75	96	,	,	PUNCT
gujaf-211	75	97	2023	2023	NUM
gujaf-211	75	98	x	x	PUNCT
gujaf-211	75	99	examining	examine	VERB
gujaf-211	75	100	the	the	DET
gujaf-211	75	101	impact	impact	NOUN
gujaf-211	75	102	of	of	ADP
gujaf-211	75	103	working	work	VERB
gujaf-211	75	104	capital	capital	NOUN
gujaf-211	75	105	management	management	NOUN
gujaf-211	75	106	on	on	ADP
gujaf-211	75	107	the	the	DET
gujaf-211	75	108	financial	financial	ADJ
gujaf-211	75	109	performance	performance	NOUN
gujaf-211	75	110	of	of	ADP
gujaf-211	75	111	listed	list	VERB
gujaf-211	75	112	industrial	industrial	ADJ
gujaf-211	75	113	goods	good	NOUN
gujaf-211	75	114	entities	entity	NOUN
gujaf-211	75	115	in	in	ADP
gujaf-211	75	116	nigeria	nigeria	PROPN
gujaf-211	75	117	151	151	NUM
gujaf-211	75	118	sani	sani	PROPN
gujaf-211	75	119	abdulrahman	abdulrahman	PROPN
gujaf-211	75	120	bala	bala	PROPN
gujaf-211	75	121	(	(	PUNCT
gujaf-211	75	122	ph	ph	PROPN
gujaf-211	75	123	.	.	PROPN
gujaf-211	75	124	d	d	NOUN
gujaf-211	75	125	)	)	PUNCT
gujaf-211	75	126	,	,	PUNCT
gujaf-211	75	127	jamilu	jamilu	NOUN
gujaf-211	75	128	jibril	jibril	PROPN
gujaf-211	75	129	,	,	PUNCT
gujaf-211	75	130	taophic	taophic	ADJ
gujaf-211	75	131	olarewaju	olarewaju	ADJ
gujaf-211	75	132	bakare	bakare	NOUN
gujaf-211	75	133	corporate	corporate	ADJ
gujaf-211	75	134	governance	governance	NOUN
gujaf-211	75	135	factors	factor	NOUN
gujaf-211	75	136	and	and	CCONJ
gujaf-211	75	137	tax	tax	NOUN
gujaf-211	75	138	avoidance	avoidance	NOUN
gujaf-211	75	139	of	of	ADP
gujaf-211	75	140	listed	list	VERB
gujaf-211	75	141	deposit	deposit	NOUN
gujaf-211	75	142	money	money	NOUN
gujaf-211	75	143	banks	bank	NOUN
gujaf-211	75	144	in	in	ADP
gujaf-211	75	145	nigeria	nigeria	PROPN
gujaf-211	75	146	171	171	NUM
gujaf-211	75	147	sani	sani	PROPN
gujaf-211	75	148	abdulrahman	abdulrahman	PROPN
gujaf-211	75	149	bala	bala	PROPN
gujaf-211	75	150	(	(	PUNCT
gujaf-211	75	151	ph	ph	PROPN
gujaf-211	75	152	.	.	PROPN
gujaf-211	75	153	d	d	NOUN
gujaf-211	75	154	)	)	PUNCT
gujaf-211	75	155	,	,	PUNCT
gujaf-211	75	156	umar	umar	PROPN
gujaf-211	75	157	salim	salim	PROPN
gujaf-211	75	158	ibrahim	ibrahim	PROPN
gujaf-211	75	159	,	,	PUNCT
gujaf-211	75	160	samaila	samaila	PROPN
gujaf-211	75	161	dannana	dannana	PROPN
gujaf-211	75	162	risk	risk	NOUN
gujaf-211	75	163	committee	committee	NOUN
gujaf-211	75	164	demographic	demographic	ADJ
gujaf-211	75	165	traits	trait	NOUN
gujaf-211	75	166	:	:	PUNCT
gujaf-211	75	167	a	a	DET
gujaf-211	75	168	study	study	NOUN
gujaf-211	75	169	of	of	ADP
gujaf-211	75	170	the	the	DET
gujaf-211	75	171	impact	impact	NOUN
gujaf-211	75	172	of	of	ADP
gujaf-211	75	173	expertise	expertise	NOUN
gujaf-211	75	174	on	on	ADP
gujaf-211	75	175	risk	risk	NOUN
gujaf-211	75	176	disclosure	disclosure	NOUN
gujaf-211	75	177	quality	quality	NOUN
gujaf-211	75	178	of	of	ADP
gujaf-211	75	179	listed	list	VERB
gujaf-211	75	180	insurance	insurance	NOUN
gujaf-211	75	181	firms	firm	NOUN
gujaf-211	75	182	in	in	ADP
gujaf-211	75	183	nigeria	nigeria	PROPN
gujaf-211	75	184	wada	wada	PROPN
gujaf-211	75	185	najib	najib	PROPN
gujaf-211	75	186	abbas	abbas	PROPN
gujaf-211	75	187	,	,	PUNCT
gujaf-211	75	188	dandago	dandago	NOUN
gujaf-211	75	189	,	,	PUNCT
gujaf-211	75	190	kabiru	kabiru	PROPN
gujaf-211	75	191	isa	isa	PROPN
gujaf-211	75	192	(	(	PUNCT
gujaf-211	75	193	ph	ph	PROPN
gujaf-211	75	194	.	.	PROPN
gujaf-211	75	195	d	d	NOUN
gujaf-211	75	196	)	)	PUNCT
gujaf-211	75	197	,	,	PUNCT
gujaf-211	75	198	rabiu	rabiu	NOUN
gujaf-211	75	199	,	,	PUNCT
gujaf-211	75	200	naja’atu	naja’atu	PROPN
gujaf-211	75	201	bala	bala	PROPN
gujaf-211	75	202	192	192	NUM
gujaf-211	75	203	moderating	moderate	VERB
gujaf-211	75	204	effect	effect	NOUN
gujaf-211	75	205	of	of	ADP
gujaf-211	75	206	audit	audit	NOUN
gujaf-211	75	207	committee	committee	NOUN
gujaf-211	75	208	on	on	ADP
gujaf-211	75	209	the	the	DET
gujaf-211	75	210	relationship	relationship	NOUN
gujaf-211	75	211	between	between	ADP
gujaf-211	75	212	audit	audit	NOUN
gujaf-211	75	213	quality	quality	NOUN
gujaf-211	75	214	and	and	CCONJ
gujaf-211	75	215	earnings	earning	NOUN
gujaf-211	75	216	management	management	NOUN
gujaf-211	75	217	of	of	ADP
gujaf-211	75	218	listed	list	VERB
gujaf-211	75	219	non	non	ADJ
gujaf-211	75	220	-	-	ADJ
gujaf-211	75	221	financial	financial	ADJ
gujaf-211	75	222	services	service	NOUN
gujaf-211	75	223	firms	firm	NOUN
gujaf-211	75	224	in	in	ADP
gujaf-211	75	225	nigeria	nigeria	PROPN
gujaf-211	75	226	ahmad	ahmad	PROPN
gujaf-211	75	227	muhammad	muhammad	PROPN
gujaf-211	75	228	ahmad	ahmad	PROPN
gujaf-211	75	229	,	,	PUNCT
gujaf-211	75	230	lubabah	lubabah	PROPN
gujaf-211	75	231	mansur	mansur	PROPN
gujaf-211	75	232	kwanbo	kwanbo	PROPN
gujaf-211	75	233	(	(	PUNCT
gujaf-211	75	234	ph.d	ph.d	PROPN
gujaf-211	75	235	.	.	PUNCT
gujaf-211	75	236	)	)	PUNCT
gujaf-211	75	237	,	,	PUNCT
gujaf-211	75	238	shehu	shehu	PROPN
gujaf-211	75	239	usman	usman	PROPN
gujaf-211	75	240	hassan	hassan	PROPN
gujaf-211	75	241	(	(	PUNCT
gujaf-211	75	242	ph.d	ph.d	PROPN
gujaf-211	75	243	.	.	PUNCT
gujaf-211	75	244	)	)	PUNCT
gujaf-211	76	1	musa	musa	PROPN
gujaf-211	76	2	suleiman	suleiman	PROPN
gujaf-211	76	3	umar	umar	PROPN
gujaf-211	76	4	(	(	PUNCT
gujaf-211	76	5	ph.d	ph.d	PROPN
gujaf-211	76	6	.	.	PUNCT
gujaf-211	76	7	)	)	PUNCT
gujaf-211	77	1	216	216	NUM
gujaf-211	77	2	determinants	determinant	NOUN
gujaf-211	77	3	of	of	ADP
gujaf-211	77	4	audit	audit	NOUN
gujaf-211	77	5	opinion	opinion	NOUN
gujaf-211	77	6	of	of	ADP
gujaf-211	77	7	negative	negative	ADJ
gujaf-211	77	8	-	-	PUNCT
gujaf-211	77	9	book	book	NOUN
gujaf-211	77	10	-	-	PUNCT
gujaf-211	77	11	value	value	NOUN
gujaf-211	77	12	firms	firm	NOUN
gujaf-211	77	13	in	in	ADP
gujaf-211	77	14	nigeria	nigeria	PROPN
gujaf-211	77	15	:	:	PUNCT
gujaf-211	77	16	firm	firm	ADJ
gujaf-211	77	17	value	value	NOUN
gujaf-211	77	18	and	and	CCONJ
gujaf-211	77	19	audit	audit	NOUN
gujaf-211	77	20	characteristics	characteristic	NOUN
gujaf-211	77	21	perspective	perspective	NOUN
gujaf-211	77	22	asma’u	asma’u	ADJ
gujaf-211	77	23	mahmood	mahmood	PROPN
gujaf-211	77	24	baffa	baffa	NOUN
gujaf-211	77	25	(	(	PUNCT
gujaf-211	77	26	ph	ph	PROPN
gujaf-211	77	27	.	.	PROPN
gujaf-211	77	28	d	d	NOUN
gujaf-211	77	29	)	)	PUNCT
gujaf-211	77	30	,	,	PUNCT
gujaf-211	77	31	lawal	lawal	PROPN
gujaf-211	77	32	mohammed	mohammed	PROPN
gujaf-211	77	33	(	(	PUNCT
gujaf-211	77	34	ph.d	ph.d	PROPN
gujaf-211	77	35	.	.	PROPN
gujaf-211	77	36	)	)	PUNCT
gujaf-211	77	37	,	,	PUNCT
gujaf-211	77	38	ahmed	ahmed	PROPN
gujaf-211	77	39	bello	bello	PROPN
gujaf-211	77	40	(	(	PUNCT
gujaf-211	77	41	ph.d	ph.d	PROPN
gujaf-211	77	42	.	.	PUNCT
gujaf-211	77	43	)	)	PUNCT
gujaf-211	78	1	umar	umar	PROPN
gujaf-211	78	2	farouk	farouk	PROPN
gujaf-211	78	3	abdulkarim	abdulkarim	VERB
gujaf-211	78	4	237	237	NUM
gujaf-211	78	5	intervention	intervention	NOUN
gujaf-211	78	6	announcements	announcement	NOUN
gujaf-211	78	7	and	and	CCONJ
gujaf-211	78	8	naira	naira	NUM
gujaf-211	78	9	management	management	NOUN
gujaf-211	78	10	:	:	PUNCT
gujaf-211	78	11	evidence	evidence	NOUN
gujaf-211	78	12	from	from	ADP
gujaf-211	78	13	the	the	DET
gujaf-211	78	14	nigerian	nigerian	ADJ
gujaf-211	78	15	foreign	foreign	ADJ
gujaf-211	78	16	exchange	exchange	NOUN
gujaf-211	78	17	market	market	NOUN
gujaf-211	78	18	adedeji	adedeji	VERB
gujaf-211	78	19	daniel	daniel	PROPN
gujaf-211	78	20	gbadebo	gbadebo	PROPN
gujaf-211	78	21	254	254	NUM
gujaf-211	78	22	is	be	AUX
gujaf-211	78	23	there	there	PRON
gujaf-211	78	24	earnings	earning	NOUN
gujaf-211	78	25	discontinuity	discontinuity	NOUN
gujaf-211	78	26	after	after	ADP
gujaf-211	78	27	the	the	DET
gujaf-211	78	28	implementation	implementation	NOUN
gujaf-211	78	29	of	of	ADP
gujaf-211	78	30	ifrs	ifrs	PROPN
gujaf-211	78	31	in	in	ADP
gujaf-211	78	32	nigeria	nigeria	PROPN
gujaf-211	78	33	?	?	PUNCT
gujaf-211	79	1	adedeji	adedeji	PROPN
gujaf-211	79	2	daniel	daniel	PROPN
gujaf-211	79	3	gbadebo	gbadebo	PROPN
gujaf-211	79	4	275	275	NUM
gujaf-211	79	5	gusau	gusau	ADJ
gujaf-211	79	6	journal	journal	NOUN
gujaf-211	79	7	of	of	ADP
gujaf-211	79	8	accounting	accounting	NOUN
gujaf-211	79	9	and	and	CCONJ
gujaf-211	79	10	finance	finance	NOUN
gujaf-211	79	11	,	,	PUNCT
gujaf-211	79	12	vol	vol	NOUN
gujaf-211	79	13	.	.	PROPN
gujaf-211	79	14	4	4	NUM
gujaf-211	79	15	,	,	PUNCT
gujaf-211	79	16	issue	issue	NOUN
gujaf-211	79	17	1	1	NUM
gujaf-211	79	18	,	,	PUNCT
gujaf-211	79	19	april	april	PROPN
gujaf-211	79	20	,	,	PUNCT
gujaf-211	79	21	2023	2023	NUM
gujaf-211	79	22	121	121	NUM
gujaf-211	79	23	sources	source	NOUN
gujaf-211	79	24	of	of	ADP
gujaf-211	79	25	health	health	NOUN
gujaf-211	79	26	care	care	NOUN
gujaf-211	79	27	financing	financing	NOUN
gujaf-211	79	28	among	among	ADP
gujaf-211	79	29	surgical	surgical	ADJ
gujaf-211	79	30	patients	patient	NOUN
gujaf-211	79	31	seen	see	VERB
gujaf-211	79	32	at	at	ADP
gujaf-211	79	33	the	the	DET
gujaf-211	79	34	dalhatu	dalhatu	PROPN
gujaf-211	79	35	araf	araf	VERB
gujaf-211	79	36	specialist	specialist	ADJ
gujaf-211	79	37	hospital	hospital	NOUN
gujaf-211	79	38	lafia	lafia	NOUN
gujaf-211	79	39	nasarawa	nasarawa	PROPN
gujaf-211	79	40	state	state	PROPN
gujaf-211	79	41	nigeria	nigeria	PROPN
gujaf-211	79	42	ahmed	ahmed	PROPN
gujaf-211	79	43	mohammed	mohammed	PROPN
gujaf-211	79	44	yahaya	yahaya	PROPN
gujaf-211	79	45	account	account	PROPN
gujaf-211	79	46	department	department	PROPN
gujaf-211	79	47	dalhatu	dalhatu	PROPN
gujaf-211	79	48	araf	araf	VERB
gujaf-211	79	49	specialist	specialist	NOUN
gujaf-211	79	50	hospital	hospital	NOUN
gujaf-211	79	51	lafia	lafia	NOUN
gujaf-211	79	52	nasarawa	nasarawa	PROPN
gujaf-211	79	53	state	state	PROPN
gujaf-211	79	54	babatunde	babatunde	PROPN
gujaf-211	79	55	joseph	joseph	PROPN
gujaf-211	79	56	kolawole	kolawole	PROPN
gujaf-211	79	57	community	community	PROPN
gujaf-211	79	58	health	health	PROPN
gujaf-211	79	59	department	department	PROPN
gujaf-211	79	60	dalhatu	dalhatu	PROPN
gujaf-211	79	61	araf	araf	VERB
gujaf-211	79	62	specialist	specialist	NOUN
gujaf-211	79	63	hospital	hospital	NOUN
gujaf-211	79	64	lafia	lafia	NOUN
gujaf-211	80	1	nasarawa	nasarawa	PROPN
gujaf-211	80	2	state	state	NOUN
gujaf-211	80	3	paediatrics	paediatric	NOUN
gujaf-211	80	4	department	department	PROPN
gujaf-211	80	5	bello	bello	PROPN
gujaf-211	80	6	surajudeen	surajudeen	PROPN
gujaf-211	80	7	oyeleke	oyeleke	PROPN
gujaf-211	80	8	department	department	PROPN
gujaf-211	80	9	of	of	ADP
gujaf-211	80	10	paediatrics	paediatric	NOUN
gujaf-211	80	11	dalhatu	dalhatu	NOUN
gujaf-211	80	12	araf	araf	VERB
gujaf-211	80	13	specialist	specialist	NOUN
gujaf-211	80	14	hospital	hospital	NOUN
gujaf-211	80	15	lafia	lafia	NOUN
gujaf-211	80	16	nasarawa	nasarawa	PROPN
gujaf-211	80	17	state	state	NOUN
gujaf-211	80	18	surajudeenbello4@gmail.com	surajudeenbello4@gmail.com	PROPN
gujaf-211	80	19	+2347064641540	+2347064641540	NUM
gujaf-211	80	20	abstract	abstract	ADJ
gujaf-211	80	21	sources	source	NOUN
gujaf-211	80	22	of	of	ADP
gujaf-211	80	23	healthcare	healthcare	NOUN
gujaf-211	80	24	financing	financing	NOUN
gujaf-211	80	25	especially	especially	ADV
gujaf-211	80	26	among	among	ADP
gujaf-211	80	27	surgical	surgical	ADJ
gujaf-211	80	28	patients	patient	NOUN
gujaf-211	80	29	in	in	ADP
gujaf-211	80	30	nasarawa	nasarawa	NOUN
gujaf-211	80	31	state	state	NOUN
gujaf-211	80	32	is	be	AUX
gujaf-211	80	33	presently	presently	ADV
gujaf-211	80	34	unknown	unknown	ADJ
gujaf-211	80	35	.	.	PUNCT
gujaf-211	81	1	sub	sub	ADJ
gujaf-211	81	2	-	-	ADJ
gujaf-211	81	3	saharan	saharan	ADJ
gujaf-211	81	4	african	african	ADJ
gujaf-211	81	5	countries	country	NOUN
gujaf-211	81	6	have	have	AUX
gujaf-211	81	7	introduced	introduce	VERB
gujaf-211	81	8	a	a	DET
gujaf-211	81	9	number	number	NOUN
gujaf-211	81	10	of	of	ADP
gujaf-211	81	11	methods	method	NOUN
gujaf-211	81	12	to	to	ADP
gujaf-211	81	13	funding	fund	VERB
gujaf-211	81	14	healthcare	healthcare	NOUN
gujaf-211	81	15	system	system	NOUN
gujaf-211	81	16	.	.	PUNCT
gujaf-211	82	1	the	the	DET
gujaf-211	82	2	nigerian	nigerian	ADJ
gujaf-211	82	3	government	government	NOUN
gujaf-211	82	4	commenced	commence	VERB
gujaf-211	82	5	implementation	implementation	NOUN
gujaf-211	82	6	of	of	ADP
gujaf-211	82	7	a	a	DET
gujaf-211	82	8	social	social	ADJ
gujaf-211	82	9	health	health	NOUN
gujaf-211	82	10	insurance	insurance	NOUN
gujaf-211	82	11	scheme	scheme	NOUN
gujaf-211	82	12	(	(	PUNCT
gujaf-211	82	13	national	national	ADJ
gujaf-211	82	14	health	health	NOUN
gujaf-211	82	15	insurance	insurance	NOUN
gujaf-211	82	16	scheme	scheme	NOUN
gujaf-211	82	17	;	;	PUNCT
gujaf-211	82	18	nhis	nhis	NOUN
gujaf-211	82	19	)	)	PUNCT
gujaf-211	82	20	so	so	SCONJ
gujaf-211	82	21	as	as	SCONJ
gujaf-211	82	22	to	to	PART
gujaf-211	82	23	improve	improve	VERB
gujaf-211	82	24	on	on	ADP
gujaf-211	82	25	healthcare	healthcare	NOUN
gujaf-211	82	26	funding	funding	NOUN
gujaf-211	82	27	for	for	ADP
gujaf-211	82	28	its	its	PRON
gujaf-211	82	29	citizens	citizen	NOUN
gujaf-211	82	30	.	.	PUNCT
gujaf-211	83	1	this	this	DET
gujaf-211	83	2	study	study	NOUN
gujaf-211	83	3	determined	determine	VERB
gujaf-211	83	4	the	the	DET
gujaf-211	83	5	sources	source	NOUN
gujaf-211	83	6	of	of	ADP
gujaf-211	83	7	financing	finance	VERB
gujaf-211	83	8	surgical	surgical	ADJ
gujaf-211	83	9	cases	case	NOUN
gujaf-211	83	10	,	,	PUNCT
gujaf-211	83	11	type	type	NOUN
gujaf-211	83	12	of	of	ADP
gujaf-211	83	13	surgeries	surgery	NOUN
gujaf-211	83	14	and	and	CCONJ
gujaf-211	83	15	compared	compare	VERB
gujaf-211	83	16	the	the	DET
gujaf-211	83	17	cost	cost	NOUN
gujaf-211	83	18	of	of	ADP
gujaf-211	83	19	treatment	treatment	NOUN
gujaf-211	83	20	among	among	ADP
gujaf-211	83	21	patients	patient	NOUN
gujaf-211	83	22	attending	attend	VERB
gujaf-211	83	23	the	the	DET
gujaf-211	83	24	dalhatu	dalhatu	NOUN
gujaf-211	83	25	araf	araf	VERB
gujaf-211	83	26	specialist	specialist	ADJ
gujaf-211	83	27	hospital	hospital	NOUN
gujaf-211	83	28	and	and	CCONJ
gujaf-211	83	29	other	other	ADJ
gujaf-211	83	30	health	health	NOUN
gujaf-211	83	31	centers	center	NOUN
gujaf-211	83	32	in	in	ADP
gujaf-211	83	33	nasarawa	nasarawa	NOUN
gujaf-211	83	34	state	state	NOUN
gujaf-211	83	35	.	.	PUNCT
gujaf-211	84	1	it	it	PRON
gujaf-211	84	2	was	be	AUX
gujaf-211	84	3	a	a	DET
gujaf-211	84	4	hospital	hospital	NOUN
gujaf-211	84	5	based	base	VERB
gujaf-211	84	6	cross	cross	ADJ
gujaf-211	84	7	-	-	ADJ
gujaf-211	84	8	sectional	sectional	ADJ
gujaf-211	84	9	descriptive	descriptive	ADJ
gujaf-211	84	10	study	study	NOUN
gujaf-211	84	11	among	among	ADP
gujaf-211	84	12	420	420	NUM
gujaf-211	84	13	adults	adult	NOUN
gujaf-211	84	14	aged	age	VERB
gujaf-211	84	15	18	18	NUM
gujaf-211	84	16	years	year	NOUN
gujaf-211	84	17	to	to	ADP
gujaf-211	84	18	75	75	NUM
gujaf-211	84	19	years	year	NOUN
gujaf-211	84	20	in	in	ADP
gujaf-211	84	21	a	a	DET
gujaf-211	84	22	study	study	NOUN
gujaf-211	84	23	that	that	PRON
gujaf-211	84	24	lasted	last	VERB
gujaf-211	84	25	for	for	ADP
gujaf-211	84	26	two	two	NUM
gujaf-211	84	27	years	year	NOUN
gujaf-211	84	28	.	.	PUNCT
gujaf-211	85	1	the	the	DET
gujaf-211	85	2	data	datum	NOUN
gujaf-211	85	3	collected	collect	VERB
gujaf-211	85	4	was	be	AUX
gujaf-211	85	5	analyzed	analyze	VERB
gujaf-211	85	6	using	use	VERB
gujaf-211	85	7	statistical	statistical	ADJ
gujaf-211	85	8	package	package	NOUN
gujaf-211	85	9	for	for	ADP
gujaf-211	85	10	the	the	DET
gujaf-211	85	11	social	social	ADJ
gujaf-211	85	12	science	science	NOUN
gujaf-211	85	13	(	(	PUNCT
gujaf-211	85	14	spss	spss	PROPN
gujaf-211	85	15	)	)	PUNCT
gujaf-211	85	16	version	version	NOUN
gujaf-211	85	17	20.0	20.0	NUM
gujaf-211	85	18	.	.	PUNCT
gujaf-211	86	1	significant	significant	ADJ
gujaf-211	86	2	p	p	PROPN
gujaf-211	86	3	was	be	AUX
gujaf-211	86	4	<	<	X
gujaf-211	86	5	0.05	0.05	NUM
gujaf-211	86	6	.	.	PUNCT
gujaf-211	87	1	the	the	DET
gujaf-211	87	2	average	average	ADJ
gujaf-211	87	3	age	age	NOUN
gujaf-211	87	4	of	of	ADP
gujaf-211	87	5	patient	patient	NOUN
gujaf-211	87	6	was	be	AUX
gujaf-211	87	7	28.6	28.6	NUM
gujaf-211	87	8	±	±	NUM
gujaf-211	87	9	11.9	11.9	NUM
gujaf-211	87	10	years	year	NOUN
gujaf-211	87	11	.	.	PUNCT
gujaf-211	88	1	there	there	PRON
gujaf-211	88	2	were	be	VERB
gujaf-211	88	3	more	more	ADJ
gujaf-211	88	4	females	female	NOUN
gujaf-211	88	5	(	(	PUNCT
gujaf-211	88	6	75.5	75.5	NUM
gujaf-211	88	7	%	%	NOUN
gujaf-211	88	8	)	)	PUNCT
gujaf-211	88	9	with	with	ADP
gujaf-211	88	10	most	most	ADJ
gujaf-211	88	11	(	(	PUNCT
gujaf-211	88	12	73.8	73.8	NUM
gujaf-211	88	13	)	)	PUNCT
gujaf-211	88	14	of	of	ADP
gujaf-211	88	15	our	our	PRON
gujaf-211	88	16	participants	participant	NOUN
gujaf-211	88	17	living	live	VERB
gujaf-211	88	18	in	in	ADP
gujaf-211	88	19	rural	rural	ADJ
gujaf-211	88	20	areas	area	NOUN
gujaf-211	88	21	.	.	PUNCT
gujaf-211	89	1	majority	majority	NOUN
gujaf-211	89	2	(	(	PUNCT
gujaf-211	89	3	60.0	60.0	NUM
gujaf-211	89	4	%	%	NOUN
gujaf-211	89	5	)	)	PUNCT
gujaf-211	89	6	had	have	VERB
gujaf-211	89	7	caesarean	caesarean	ADJ
gujaf-211	89	8	section	section	NOUN
gujaf-211	89	9	and	and	CCONJ
gujaf-211	89	10	one	one	NUM
gujaf-211	89	11	-	-	PUNCT
gujaf-211	89	12	sixth	sixth	NOUN
gujaf-211	89	13	had	have	VERB
gujaf-211	89	14	exploratory	exploratory	ADJ
gujaf-211	89	15	laparotomy	laparotomy	NOUN
gujaf-211	89	16	respectively	respectively	ADV
gujaf-211	89	17	.	.	PUNCT
gujaf-211	90	1	most	most	ADJ
gujaf-211	90	2	spending	spending	NOUN
gujaf-211	90	3	for	for	ADP
gujaf-211	90	4	healthcare	healthcare	NOUN
gujaf-211	90	5	needs	need	NOUN
gujaf-211	90	6	was	be	AUX
gujaf-211	90	7	out	out	ADV
gujaf-211	90	8	-	-	PUNCT
gujaf-211	90	9	of	of	ADP
gujaf-211	90	10	-	-	PUNCT
gujaf-211	90	11	pocket	pocket	NOUN
gujaf-211	90	12	(	(	PUNCT
gujaf-211	90	13	oop	oop	NOUN
gujaf-211	90	14	)	)	PUNCT
gujaf-211	90	15	with	with	ADP
gujaf-211	90	16	only	only	ADV
gujaf-211	90	17	a	a	DET
gujaf-211	90	18	handful	handful	NOUN
gujaf-211	90	19	(	(	PUNCT
gujaf-211	90	20	6.7	6.7	NUM
gujaf-211	90	21	%	%	NOUN
gujaf-211	90	22	)	)	PUNCT
gujaf-211	90	23	enjoying	enjoy	VERB
gujaf-211	90	24	insurance	insurance	NOUN
gujaf-211	90	25	coverage	coverage	NOUN
gujaf-211	90	26	.	.	PUNCT
gujaf-211	91	1	the	the	DET
gujaf-211	91	2	average	average	ADJ
gujaf-211	91	3	cost	cost	NOUN
gujaf-211	91	4	of	of	ADP
gujaf-211	91	5	surgery	surgery	NOUN
gujaf-211	91	6	was	be	AUX
gujaf-211	91	7	41,337.73	41,337.73	PROPN
gujaf-211	91	8	naira	naira	ADJ
gujaf-211	91	9	and	and	CCONJ
gujaf-211	91	10	28,426.47	28,426.47	NUM
gujaf-211	91	11	naira	naira	NOUN
gujaf-211	91	12	among	among	ADP
gujaf-211	91	13	the	the	DET
gujaf-211	91	14	low	low	ADJ
gujaf-211	91	15	and	and	CCONJ
gujaf-211	91	16	high	high	ADJ
gujaf-211	91	17	socio	socio	NOUN
gujaf-211	91	18	-	-	PUNCT
gujaf-211	91	19	economic	economic	ADJ
gujaf-211	91	20	class	class	NOUN
gujaf-211	91	21	respectively	respectively	ADV
gujaf-211	91	22	.	.	PUNCT
gujaf-211	92	1	most	most	ADJ
gujaf-211	92	2	of	of	ADP
gujaf-211	92	3	the	the	DET
gujaf-211	92	4	participants	participant	NOUN
gujaf-211	92	5	in	in	ADP
gujaf-211	92	6	this	this	DET
gujaf-211	92	7	study	study	NOUN
gujaf-211	92	8	were	be	AUX
gujaf-211	92	9	on	on	ADP
gujaf-211	92	10	out	out	ADP
gujaf-211	92	11	-	-	PUNCT
gujaf-211	92	12	ofpocket	ofpocket	NOUN
gujaf-211	92	13	healthcare	healthcare	NOUN
gujaf-211	92	14	financing	financing	NOUN
gujaf-211	92	15	with	with	ADP
gujaf-211	92	16	only	only	ADV
gujaf-211	92	17	one	one	NUM
gujaf-211	92	18	out	out	ADP
gujaf-211	92	19	of	of	ADP
gujaf-211	92	20	fifteen	fifteen	NUM
gujaf-211	92	21	having	have	VERB
gujaf-211	92	22	health	health	NOUN
gujaf-211	92	23	insurance	insurance	NOUN
gujaf-211	92	24	coverage	coverage	NOUN
gujaf-211	92	25	of	of	ADP
gujaf-211	92	26	the	the	DET
gujaf-211	92	27	nhis	nhis	NOUN
gujaf-211	92	28	.	.	PUNCT
gujaf-211	93	1	most	most	ADJ
gujaf-211	93	2	of	of	ADP
gujaf-211	93	3	the	the	DET
gujaf-211	93	4	surgical	surgical	ADJ
gujaf-211	93	5	patients	patient	NOUN
gujaf-211	93	6	are	be	AUX
gujaf-211	93	7	from	from	ADP
gujaf-211	93	8	the	the	DET
gujaf-211	93	9	rural	rural	ADJ
gujaf-211	93	10	areas	area	NOUN
gujaf-211	93	11	,	,	PUNCT
gujaf-211	93	12	are	be	AUX
gujaf-211	93	13	females	female	NOUN
gujaf-211	93	14	,	,	PUNCT
gujaf-211	93	15	do	do	AUX
gujaf-211	93	16	not	not	PART
gujaf-211	93	17	attend	attend	VERB
gujaf-211	93	18	tertiary	tertiary	ADJ
gujaf-211	93	19	level	level	NOUN
gujaf-211	93	20	of	of	ADP
gujaf-211	93	21	education	education	NOUN
gujaf-211	93	22	and	and	CCONJ
gujaf-211	93	23	are	be	AUX
gujaf-211	93	24	of	of	ADP
gujaf-211	93	25	low	low	ADJ
gujaf-211	93	26	socio	socio	NOUN
gujaf-211	93	27	-	-	PUNCT
gujaf-211	93	28	economic	economic	ADJ
gujaf-211	93	29	status	status	NOUN
gujaf-211	93	30	.	.	PUNCT
gujaf-211	94	1	caesarean	caesarean	ADJ
gujaf-211	94	2	section	section	NOUN
gujaf-211	94	3	and	and	CCONJ
gujaf-211	94	4	exploratory	exploratory	ADJ
gujaf-211	94	5	laparatomy	laparatomy	NOUN
gujaf-211	94	6	were	be	AUX
gujaf-211	94	7	the	the	DET
gujaf-211	94	8	predominant	predominant	ADJ
gujaf-211	94	9	indications	indication	NOUN
gujaf-211	94	10	for	for	ADP
gujaf-211	94	11	surgeries	surgery	NOUN
gujaf-211	94	12	.	.	PUNCT
gujaf-211	95	1	those	those	PRON
gujaf-211	95	2	from	from	ADP
gujaf-211	95	3	the	the	DET
gujaf-211	95	4	lower	low	ADJ
gujaf-211	95	5	socio	socio	NOUN
gujaf-211	95	6	-	-	PUNCT
gujaf-211	95	7	economic	economic	ADJ
gujaf-211	95	8	status	status	NOUN
gujaf-211	95	9	pay	pay	VERB
gujaf-211	95	10	more	more	ADJ
gujaf-211	95	11	for	for	ADP
gujaf-211	95	12	surgeries	surgery	NOUN
gujaf-211	95	13	even	even	ADV
gujaf-211	95	14	though	though	SCONJ
gujaf-211	95	15	they	they	PRON
gujaf-211	95	16	earn	earn	VERB
gujaf-211	95	17	less	less	ADJ
gujaf-211	95	18	.	.	PUNCT
gujaf-211	96	1	we	we	PRON
gujaf-211	96	2	recommended	recommend	VERB
gujaf-211	96	3	that	that	SCONJ
gujaf-211	96	4	the	the	DET
gujaf-211	96	5	state	state	NOUN
gujaf-211	96	6	consider	consider	VERB
gujaf-211	96	7	state	state	NOUN
gujaf-211	96	8	health	health	NOUN
gujaf-211	96	9	insurance	insurance	NOUN
gujaf-211	96	10	agency	agency	NOUN
gujaf-211	96	11	and	and	CCONJ
gujaf-211	96	12	this	this	PRON
gujaf-211	96	13	should	should	AUX
gujaf-211	96	14	cater	cater	VERB
gujaf-211	96	15	for	for	ADP
gujaf-211	96	16	people	people	NOUN
gujaf-211	96	17	in	in	ADP
gujaf-211	96	18	both	both	CCONJ
gujaf-211	96	19	the	the	DET
gujaf-211	96	20	formal	formal	ADJ
gujaf-211	96	21	ana	ana	PROPN
gujaf-211	96	22	the	the	DET
gujaf-211	96	23	non	non	ADJ
gujaf-211	96	24	-	-	ADJ
gujaf-211	96	25	formal	formal	ADJ
gujaf-211	96	26	mailto:surajudeenbello4@gmail.com	mailto:surajudeenbello4@gmail.com	NOUN
gujaf-211	96	27	gusau	gusau	PROPN
gujaf-211	96	28	journal	journal	PROPN
gujaf-211	96	29	of	of	ADP
gujaf-211	96	30	accounting	accounting	NOUN
gujaf-211	96	31	and	and	CCONJ
gujaf-211	96	32	finance	finance	NOUN
gujaf-211	96	33	,	,	PUNCT
gujaf-211	96	34	vol	vol	NOUN
gujaf-211	96	35	.	.	PROPN
gujaf-211	96	36	4	4	NUM
gujaf-211	96	37	,	,	PUNCT
gujaf-211	96	38	issue	issue	NOUN
gujaf-211	96	39	1	1	NUM
gujaf-211	96	40	,	,	PUNCT
gujaf-211	96	41	april	april	PROPN
gujaf-211	96	42	,	,	PUNCT
gujaf-211	96	43	2023	2023	NUM
gujaf-211	96	44	122	122	NUM
gujaf-211	96	45	sectors	sector	NOUN
gujaf-211	96	46	.	.	PUNCT
gujaf-211	97	1	in	in	ADP
gujaf-211	97	2	addition	addition	NOUN
gujaf-211	97	3	,	,	PUNCT
gujaf-211	97	4	rural	rural	ADJ
gujaf-211	97	5	dwellers	dweller	NOUN
gujaf-211	97	6	and	and	CCONJ
gujaf-211	97	7	surgeries	surgery	NOUN
gujaf-211	97	8	such	such	ADJ
gujaf-211	97	9	as	as	ADP
gujaf-211	97	10	caesarean	caesarean	ADJ
gujaf-211	97	11	section	section	NOUN
gujaf-211	97	12	and	and	CCONJ
gujaf-211	97	13	emergency	emergency	NOUN
gujaf-211	97	14	laparatomies	laparatomie	NOUN
gujaf-211	97	15	should	should	AUX
gujaf-211	97	16	not	not	PART
gujaf-211	97	17	be	be	AUX
gujaf-211	97	18	left	leave	VERB
gujaf-211	97	19	out	out	ADP
gujaf-211	97	20	.	.	PUNCT
gujaf-211	98	1	keywords	keyword	NOUN
gujaf-211	98	2	:	:	PUNCT
gujaf-211	99	1	healthcare	healthcare	NOUN
gujaf-211	99	2	,	,	PUNCT
gujaf-211	99	3	financing	financing	NOUN
gujaf-211	99	4	,	,	PUNCT
gujaf-211	99	5	rural	rural	ADJ
gujaf-211	99	6	,	,	PUNCT
gujaf-211	99	7	sources	source	NOUN
gujaf-211	99	8	.	.	PUNCT
gujaf-211	100	1	https://doi.org/10.57233/gujaf.v4i1.203	https://doi.org/10.57233/gujaf.v4i1.203	NOUN
gujaf-211	100	2	1	1	NUM
gujaf-211	100	3	.	.	PUNCT
gujaf-211	101	1	introduction	introduction	NOUN
gujaf-211	101	2	government	government	NOUN
gujaf-211	101	3	in	in	ADP
gujaf-211	101	4	developing	develop	VERB
gujaf-211	101	5	countries	country	NOUN
gujaf-211	101	6	including	include	VERB
gujaf-211	101	7	nigeria	nigeria	PROPN
gujaf-211	101	8	has	have	VERB
gujaf-211	101	9	difficulty	difficulty	NOUN
gujaf-211	101	10	funding	fund	VERB
gujaf-211	101	11	health	health	NOUN
gujaf-211	101	12	-	-	PUNCT
gujaf-211	101	13	care	care	NOUN
gujaf-211	101	14	due	due	ADJ
gujaf-211	101	15	to	to	ADP
gujaf-211	101	16	budget	budget	NOUN
gujaf-211	101	17	constraints	constraint	NOUN
gujaf-211	101	18	,	,	PUNCT
gujaf-211	101	19	population	population	NOUN
gujaf-211	101	20	size	size	NOUN
gujaf-211	101	21	and	and	CCONJ
gujaf-211	101	22	competing	compete	VERB
gujaf-211	101	23	demands	demand	NOUN
gujaf-211	101	24	for	for	ADP
gujaf-211	101	25	public	public	ADJ
gujaf-211	101	26	expenditure	expenditure	NOUN
gujaf-211	101	27	(	(	PUNCT
gujaf-211	101	28	anyaehie	anyaehie	NOUN
gujaf-211	101	29	and	and	CCONJ
gujaf-211	101	30	nwobodo	nwobodo	NOUN
gujaf-211	101	31	,	,	PUNCT
gujaf-211	101	32	2004	2004	NUM
gujaf-211	101	33	)	)	PUNCT
gujaf-211	101	34	.	.	PUNCT
gujaf-211	102	1	since	since	SCONJ
gujaf-211	102	2	independence	independence	NOUN
gujaf-211	102	3	,	,	PUNCT
gujaf-211	102	4	subsaharan	subsaharan	ADJ
gujaf-211	102	5	african	african	ADJ
gujaf-211	102	6	countries	country	NOUN
gujaf-211	102	7	have	have	AUX
gujaf-211	102	8	introduced	introduce	VERB
gujaf-211	102	9	a	a	DET
gujaf-211	102	10	number	number	NOUN
gujaf-211	102	11	of	of	ADP
gujaf-211	102	12	methods	method	NOUN
gujaf-211	102	13	to	to	PART
gujaf-211	102	14	fund	fund	VERB
gujaf-211	102	15	health	health	NOUN
gujaf-211	102	16	care	care	NOUN
gujaf-211	102	17	(	(	PUNCT
gujaf-211	102	18	shaw	shaw	PROPN
gujaf-211	102	19	and	and	CCONJ
gujaf-211	102	20	griffin	griffin	NOUN
gujaf-211	102	21	,	,	PUNCT
gujaf-211	102	22	1995	1995	NUM
gujaf-211	102	23	)	)	PUNCT
gujaf-211	102	24	.	.	PUNCT
gujaf-211	103	1	an	an	DET
gujaf-211	103	2	initial	initial	ADJ
gujaf-211	103	3	goal	goal	NOUN
gujaf-211	103	4	to	to	PART
gujaf-211	103	5	provide	provide	VERB
gujaf-211	103	6	free	free	ADJ
gujaf-211	103	7	health	health	NOUN
gujaf-211	103	8	care	care	NOUN
gujaf-211	103	9	for	for	ADP
gujaf-211	103	10	all	all	PRON
gujaf-211	103	11	has	have	AUX
gujaf-211	103	12	never	never	ADV
gujaf-211	103	13	been	be	AUX
gujaf-211	103	14	achieved	achieve	VERB
gujaf-211	103	15	due	due	ADJ
gujaf-211	103	16	to	to	ADP
gujaf-211	103	17	low	low	ADJ
gujaf-211	103	18	and	and	CCONJ
gujaf-211	103	19	unstable	unstable	ADJ
gujaf-211	103	20	tax	tax	NOUN
gujaf-211	103	21	revenue	revenue	NOUN
gujaf-211	103	22	and	and	CCONJ
gujaf-211	103	23	subsequent	subsequent	ADJ
gujaf-211	103	24	nonsufficiency	nonsufficiency	NOUN
gujaf-211	103	25	of	of	ADP
gujaf-211	103	26	public	public	ADJ
gujaf-211	103	27	budgets	budget	NOUN
gujaf-211	103	28	due	due	ADP
gujaf-211	103	29	to	to	ADP
gujaf-211	103	30	rising	rise	VERB
gujaf-211	103	31	population	population	NOUN
gujaf-211	103	32	(	(	PUNCT
gujaf-211	103	33	wiesmann	wiesmann	NOUN
gujaf-211	103	34	and	and	CCONJ
gujaf-211	103	35	jutting	jutting	NOUN
gujaf-211	103	36	,	,	PUNCT
gujaf-211	103	37	2000	2000	NUM
gujaf-211	103	38	)	)	PUNCT
gujaf-211	103	39	.	.	PUNCT
gujaf-211	104	1	with	with	ADP
gujaf-211	104	2	the	the	DET
gujaf-211	104	3	level	level	NOUN
gujaf-211	104	4	of	of	ADP
gujaf-211	104	5	poverty	poverty	NOUN
gujaf-211	104	6	in	in	ADP
gujaf-211	104	7	rural	rural	ADJ
gujaf-211	104	8	areas	area	NOUN
gujaf-211	104	9	,	,	PUNCT
gujaf-211	104	10	individuals	individual	NOUN
gujaf-211	104	11	who	who	PRON
gujaf-211	104	12	are	be	AUX
gujaf-211	104	13	ill	ill	ADJ
gujaf-211	104	14	rely	rely	NOUN
gujaf-211	104	15	on	on	ADP
gujaf-211	104	16	herbal	herbal	ADJ
gujaf-211	104	17	remedies	remedy	NOUN
gujaf-211	104	18	and/	and/	NOUN
gujaf-211	104	19	or	or	CCONJ
gujaf-211	104	20	self	self	NOUN
gujaf-211	104	21	-	-	PUNCT
gujaf-211	104	22	medication	medication	NOUN
gujaf-211	104	23	with	with	ADP
gujaf-211	104	24	orthodox	orthodox	ADJ
gujaf-211	104	25	drugs	drug	NOUN
gujaf-211	104	26	(	(	PUNCT
gujaf-211	104	27	inem	inem	PROPN
gujaf-211	104	28	,	,	PUNCT
gujaf-211	104	29	2003	2003	NUM
gujaf-211	104	30	)	)	PUNCT
gujaf-211	104	31	.	.	PUNCT
gujaf-211	105	1	where	where	SCONJ
gujaf-211	105	2	selftreatment	selftreatment	NOUN
gujaf-211	105	3	is	be	AUX
gujaf-211	105	4	unsuccessful	unsuccessful	ADJ
gujaf-211	105	5	,	,	PUNCT
gujaf-211	105	6	patients	patient	NOUN
gujaf-211	105	7	are	be	AUX
gujaf-211	105	8	compelled	compel	VERB
gujaf-211	105	9	to	to	PART
gujaf-211	105	10	seek	seek	VERB
gujaf-211	105	11	and	and	CCONJ
gujaf-211	105	12	pay	pay	VERB
gujaf-211	105	13	for	for	ADP
gujaf-211	105	14	expensive	expensive	ADJ
gujaf-211	105	15	outpatient	outpatient	NOUN
gujaf-211	105	16	services	service	NOUN
gujaf-211	105	17	from	from	ADP
gujaf-211	105	18	traditional	traditional	ADJ
gujaf-211	105	19	healers	healer	NOUN
gujaf-211	105	20	,	,	PUNCT
gujaf-211	105	21	private	private	ADJ
gujaf-211	105	22	practitioners	practitioner	NOUN
gujaf-211	105	23	and	and	CCONJ
gujaf-211	105	24	pharmacist	pharmacist	NOUN
gujaf-211	105	25	(	(	PUNCT
gujaf-211	105	26	wiesmann	wiesmann	PROPN
gujaf-211	105	27	and	and	CCONJ
gujaf-211	105	28	jutting	jut	VERB
gujaf-211	105	29	2000	2000	NUM
gujaf-211	105	30	&	&	CCONJ
gujaf-211	105	31	inem	inem	PROPN
gujaf-211	105	32	2003	2003	NUM
gujaf-211	105	33	)	)	PUNCT
gujaf-211	105	34	.	.	PUNCT
gujaf-211	106	1	although	although	SCONJ
gujaf-211	106	2	direct	direct	ADJ
gujaf-211	106	3	payment	payment	NOUN
gujaf-211	106	4	for	for	ADP
gujaf-211	106	5	out	out	ADV
gujaf-211	106	6	-	-	PUNCT
gujaf-211	106	7	of	of	ADP
gujaf-211	106	8	pocket	pocket	NOUN
gujaf-211	106	9	expenses	expense	NOUN
gujaf-211	106	10	is	be	AUX
gujaf-211	106	11	most	most	ADV
gujaf-211	106	12	common	common	ADJ
gujaf-211	106	13	,	,	PUNCT
gujaf-211	106	14	this	this	PRON
gujaf-211	106	15	has	have	AUX
gujaf-211	106	16	been	be	AUX
gujaf-211	106	17	heavily	heavily	ADV
gujaf-211	106	18	criticized	criticize	VERB
gujaf-211	106	19	for	for	ADP
gujaf-211	106	20	its	its	PRON
gujaf-211	106	21	impact	impact	NOUN
gujaf-211	106	22	on	on	ADP
gujaf-211	106	23	health	health	NOUN
gujaf-211	106	24	inequity	inequity	NOUN
gujaf-211	106	25	and	and	CCONJ
gujaf-211	106	26	access	access	NOUN
gujaf-211	106	27	,	,	PUNCT
gujaf-211	106	28	healthcare	healthcare	NOUN
gujaf-211	106	29	uptake	uptake	NOUN
gujaf-211	106	30	or	or	CCONJ
gujaf-211	106	31	utilization	utilization	NOUN
gujaf-211	106	32	,	,	PUNCT
gujaf-211	106	33	and	and	CCONJ
gujaf-211	106	34	the	the	DET
gujaf-211	106	35	costeffectiveness	costeffectiveness	NOUN
gujaf-211	106	36	of	of	ADP
gujaf-211	106	37	the	the	DET
gujaf-211	106	38	health	health	NOUN
gujaf-211	106	39	care	care	NOUN
gujaf-211	106	40	system	system	NOUN
gujaf-211	106	41	(	(	PUNCT
gujaf-211	106	42	shaw	shaw	NOUN
gujaf-211	106	43	and	and	CCONJ
gujaf-211	106	44	griffin	griffin	NOUN
gujaf-211	106	45	,	,	PUNCT
gujaf-211	106	46	1995	1995	NUM
gujaf-211	106	47	)	)	PUNCT
gujaf-211	106	48	.	.	PUNCT
gujaf-211	107	1	to	to	PART
gujaf-211	107	2	improve	improve	VERB
gujaf-211	107	3	health	health	NOUN
gujaf-211	107	4	care	care	NOUN
gujaf-211	107	5	funding	funding	NOUN
gujaf-211	107	6	,	,	PUNCT
gujaf-211	107	7	the	the	DET
gujaf-211	107	8	nigerian	nigerian	ADJ
gujaf-211	107	9	government	government	NOUN
gujaf-211	107	10	commenced	commence	VERB
gujaf-211	107	11	implementation	implementation	NOUN
gujaf-211	107	12	of	of	ADP
gujaf-211	107	13	a	a	DET
gujaf-211	107	14	social	social	ADJ
gujaf-211	107	15	health	health	NOUN
gujaf-211	107	16	insurance	insurance	NOUN
gujaf-211	107	17	scheme	scheme	NOUN
gujaf-211	107	18	(	(	PUNCT
gujaf-211	107	19	national	national	ADJ
gujaf-211	107	20	health	health	NOUN
gujaf-211	107	21	insurance	insurance	NOUN
gujaf-211	107	22	scheme	scheme	NOUN
gujaf-211	107	23	;	;	PUNCT
gujaf-211	107	24	nhis	nhis	NOUN
gujaf-211	107	25	)	)	PUNCT
gujaf-211	107	26	in	in	ADP
gujaf-211	107	27	1999	1999	NUM
gujaf-211	107	28	(	(	PUNCT
gujaf-211	107	29	akande	akande	PROPN
gujaf-211	107	30	and	and	CCONJ
gujaf-211	107	31	ogunrinola	ogunrinola	NOUN
gujaf-211	107	32	,	,	PUNCT
gujaf-211	107	33	2000	2000	NUM
gujaf-211	107	34	)	)	PUNCT
gujaf-211	107	35	.	.	PUNCT
gujaf-211	108	1	in	in	ADP
gujaf-211	108	2	contrast	contrast	NOUN
gujaf-211	108	3	to	to	ADP
gujaf-211	108	4	user	user	NOUN
gujaf-211	108	5	fees	fee	NOUN
gujaf-211	108	6	,	,	PUNCT
gujaf-211	108	7	the	the	DET
gujaf-211	108	8	nhis	nhis	NOUN
gujaf-211	108	9	encompasses	encompass	VERB
gujaf-211	108	10	risk	risk	NOUN
gujaf-211	108	11	-	-	PUNCT
gujaf-211	108	12	sharing	sharing	NOUN
gujaf-211	108	13	in	in	ADP
gujaf-211	108	14	an	an	DET
gujaf-211	108	15	attempt	attempt	NOUN
gujaf-211	108	16	to	to	PART
gujaf-211	108	17	reduce	reduce	VERB
gujaf-211	108	18	unforeseeable	unforeseeable	ADJ
gujaf-211	108	19	or	or	CCONJ
gujaf-211	108	20	unaffordable	unaffordable	ADJ
gujaf-211	108	21	healthcare	healthcare	NOUN
gujaf-211	108	22	costs	cost	NOUN
gujaf-211	108	23	to	to	PART
gujaf-211	108	24	calculate	calculate	VERB
gujaf-211	108	25	,	,	PUNCT
gujaf-211	108	26	regularly	regularly	ADV
gujaf-211	108	27	paid	pay	VERB
gujaf-211	108	28	premiums	premium	NOUN
gujaf-211	108	29	(	(	PUNCT
gujaf-211	108	30	shaw	shaw	NOUN
gujaf-211	108	31	and	and	CCONJ
gujaf-211	108	32	griffin	griffin	NOUN
gujaf-211	108	33	,	,	PUNCT
gujaf-211	108	34	1995	1995	NUM
gujaf-211	108	35	)	)	PUNCT
gujaf-211	108	36	.	.	PUNCT
gujaf-211	109	1	despite	despite	SCONJ
gujaf-211	109	2	the	the	DET
gujaf-211	109	3	nhis	nhis	NOUN
gujaf-211	109	4	advantages	advantage	NOUN
gujaf-211	109	5	,	,	PUNCT
gujaf-211	109	6	most	most	ADJ
gujaf-211	109	7	people	people	NOUN
gujaf-211	109	8	in	in	ADP
gujaf-211	109	9	nigeria	nigeria	PROPN
gujaf-211	109	10	continue	continue	VERB
gujaf-211	109	11	to	to	PART
gujaf-211	109	12	rely	rely	VERB
gujaf-211	109	13	on	on	ADP
gujaf-211	109	14	out	out	ADP
gujaf-211	109	15	of	of	ADP
gujaf-211	109	16	pocket	pocket	NOUN
gujaf-211	109	17	to	to	PART
gujaf-211	109	18	finance	finance	VERB
gujaf-211	109	19	their	their	PRON
gujaf-211	109	20	healthcare	healthcare	NOUN
gujaf-211	109	21	needs	need	NOUN
gujaf-211	109	22	because	because	SCONJ
gujaf-211	109	23	only	only	ADV
gujaf-211	109	24	a	a	DET
gujaf-211	109	25	small	small	ADJ
gujaf-211	109	26	segment	segment	NOUN
gujaf-211	109	27	of	of	ADP
gujaf-211	109	28	the	the	DET
gujaf-211	109	29	population	population	NOUN
gujaf-211	109	30	is	be	AUX
gujaf-211	109	31	covered	cover	VERB
gujaf-211	109	32	by	by	ADP
gujaf-211	109	33	the	the	DET
gujaf-211	109	34	scheme	scheme	NOUN
gujaf-211	109	35	[	[	X
gujaf-211	109	36	mainly	mainly	ADV
gujaf-211	109	37	federal	federal	ADJ
gujaf-211	109	38	government	government	NOUN
gujaf-211	109	39	public	public	ADJ
gujaf-211	109	40	servant	servant	NOUN
gujaf-211	109	41	in	in	ADP
gujaf-211	109	42	urban	urban	ADJ
gujaf-211	109	43	areas	area	NOUN
gujaf-211	109	44	]	]	PUNCT
gujaf-211	109	45	(	(	PUNCT
gujaf-211	109	46	akande	akande	NOUN
gujaf-211	109	47	and	and	CCONJ
gujaf-211	109	48	ogunrinola	ogunrinola	NOUN
gujaf-211	109	49	,	,	PUNCT
gujaf-211	109	50	2000	2000	NUM
gujaf-211	109	51	)	)	PUNCT
gujaf-211	109	52	.	.	PUNCT
gujaf-211	110	1	the	the	DET
gujaf-211	110	2	informal	informal	ADJ
gujaf-211	110	3	sector	sector	NOUN
gujaf-211	110	4	and	and	CCONJ
gujaf-211	110	5	those	those	PRON
gujaf-211	110	6	in	in	ADP
gujaf-211	110	7	rural	rural	ADJ
gujaf-211	110	8	(	(	PUNCT
gujaf-211	110	9	approximately	approximately	ADV
gujaf-211	110	10	50	50	NUM
gujaf-211	110	11	%	%	NOUN
gujaf-211	110	12	of	of	ADP
gujaf-211	110	13	the	the	DET
gujaf-211	110	14	population	population	NOUN
gujaf-211	110	15	)	)	PUNCT
gujaf-211	110	16	,	,	PUNCT
gujaf-211	110	17	where	where	SCONJ
gujaf-211	110	18	80	80	NUM
gujaf-211	110	19	%	%	NOUN
gujaf-211	110	20	live	live	VERB
gujaf-211	110	21	below	below	ADP
gujaf-211	110	22	the	the	DET
gujaf-211	110	23	poverty	poverty	NOUN
gujaf-211	110	24	line	line	NOUN
gujaf-211	110	25	,	,	PUNCT
gujaf-211	110	26	are	be	AUX
gujaf-211	110	27	not	not	PART
gujaf-211	110	28	covered	cover	VERB
gujaf-211	110	29	.	.	PUNCT
gujaf-211	111	1	unfortunately	unfortunately	ADV
gujaf-211	111	2	,	,	PUNCT
gujaf-211	111	3	high	high	ADJ
gujaf-211	111	4	burden	burden	NOUN
gujaf-211	111	5	of	of	ADP
gujaf-211	111	6	disease	disease	NOUN
gujaf-211	111	7	is	be	AUX
gujaf-211	111	8	found	find	VERB
gujaf-211	111	9	in	in	ADP
gujaf-211	111	10	this	this	DET
gujaf-211	111	11	population	population	NOUN
gujaf-211	111	12	,	,	PUNCT
gujaf-211	111	13	and	and	CCONJ
gujaf-211	111	14	11	11	NUM
gujaf-211	111	15	%	%	NOUN
gujaf-211	111	16	to	to	PART
gujaf-211	111	17	15	15	NUM
gujaf-211	111	18	%	%	NOUN
gujaf-211	111	19	is	be	AUX
gujaf-211	111	20	surgical	surgical	ADJ
gujaf-211	111	21	.	.	PUNCT
gujaf-211	112	1	existing	exist	VERB
gujaf-211	112	2	government	government	NOUN
gujaf-211	112	3	hospitals	hospital	NOUN
gujaf-211	112	4	in	in	ADP
gujaf-211	112	5	these	these	DET
gujaf-211	112	6	rural	rural	ADJ
gujaf-211	112	7	areas	area	NOUN
gujaf-211	112	8	are	be	AUX
gujaf-211	112	9	poorly	poorly	ADV
gujaf-211	112	10	equipped	equip	VERB
gujaf-211	112	11	and	and	CCONJ
gujaf-211	112	12	sparsely	sparsely	ADV
gujaf-211	112	13	staffed	staff	VERB
gujaf-211	112	14	with	with	ADP
gujaf-211	112	15	qualified	qualified	ADJ
gujaf-211	112	16	personnel	personnel	NOUN
gujaf-211	112	17	(	(	PUNCT
gujaf-211	112	18	onwujekwe	onwujekwe	NOUN
gujaf-211	112	19	2009	2009	NUM
gujaf-211	112	20	)	)	PUNCT
gujaf-211	112	21	.	.	PUNCT
gujaf-211	113	1	profit	profit	NOUN
gujaf-211	113	2	–	–	PUNCT
gujaf-211	113	3	oriented	orient	VERB
gujaf-211	113	4	private	private	ADJ
gujaf-211	113	5	clinics	clinic	NOUN
gujaf-211	113	6	collect	collect	VERB
gujaf-211	113	7	fees	fee	NOUN
gujaf-211	113	8	at	at	ADP
gujaf-211	113	9	the	the	DET
gujaf-211	113	10	point	point	NOUN
gujaf-211	113	11	of	of	ADP
gujaf-211	113	12	service	service	NOUN
gujaf-211	113	13	in	in	ADP
gujaf-211	113	14	the	the	DET
gujaf-211	113	15	form	form	NOUN
gujaf-211	113	16	of	of	ADP
gujaf-211	113	17	out	out	ADV
gujaf-211	113	18	-	-	PUNCT
gujaf-211	113	19	off	off	ADP
gujaf-211	113	20	pocket	pocket	NOUN
gujaf-211	113	21	payment	payment	NOUN
gujaf-211	113	22	,	,	PUNCT
gujaf-211	113	23	as	as	ADP
gujaf-211	113	24	a	a	DET
gujaf-211	113	25	cost	cost	NOUN
gujaf-211	113	26	recovery	recovery	NOUN
gujaf-211	113	27	strategy	strategy	NOUN
gujaf-211	113	28	(	(	PUNCT
gujaf-211	113	29	creese	creese	NOUN
gujaf-211	113	30	1997	1997	NUM
gujaf-211	113	31	)	)	PUNCT
gujaf-211	113	32	.	.	PUNCT
gujaf-211	114	1	in	in	ADP
gujaf-211	114	2	response	response	NOUN
gujaf-211	114	3	to	to	ADP
gujaf-211	114	4	these	these	DET
gujaf-211	114	5	persistent	persistent	ADJ
gujaf-211	114	6	issues	issue	NOUN
gujaf-211	114	7	in	in	ADP
gujaf-211	114	8	the	the	DET
gujaf-211	114	9	cost	cost	NOUN
gujaf-211	114	10	of	of	ADP
gujaf-211	114	11	health	health	NOUN
gujaf-211	114	12	care	care	NOUN
gujaf-211	114	13	,	,	PUNCT
gujaf-211	114	14	non	non	ADJ
gujaf-211	114	15	-	-	NOUN
gujaf-211	114	16	profit	profit	ADJ
gujaf-211	114	17	,	,	PUNCT
gujaf-211	114	18	gusau	gusau	ADJ
gujaf-211	114	19	journal	journal	NOUN
gujaf-211	114	20	of	of	ADP
gujaf-211	114	21	accounting	accounting	NOUN
gujaf-211	114	22	and	and	CCONJ
gujaf-211	114	23	finance	finance	NOUN
gujaf-211	114	24	,	,	PUNCT
gujaf-211	114	25	vol	vol	NOUN
gujaf-211	114	26	.	.	PROPN
gujaf-211	114	27	4	4	NUM
gujaf-211	114	28	,	,	PUNCT
gujaf-211	114	29	issue	issue	NOUN
gujaf-211	114	30	1	1	NUM
gujaf-211	114	31	,	,	PUNCT
gujaf-211	114	32	april	april	PROPN
gujaf-211	114	33	,	,	PUNCT
gujaf-211	114	34	2023	2023	NUM
gujaf-211	114	35	123	123	NUM
gujaf-211	114	36	voluntary	voluntary	ADJ
gujaf-211	114	37	insurance	insurance	NOUN
gujaf-211	114	38	schemes	scheme	NOUN
gujaf-211	114	39	for	for	ADP
gujaf-211	114	40	urban	urban	ADJ
gujaf-211	114	41	and	and	CCONJ
gujaf-211	114	42	rural	rural	ADJ
gujaf-211	114	43	self	self	NOUN
gujaf-211	114	44	-	-	PUNCT
gujaf-211	114	45	employed	employ	VERB
gujaf-211	114	46	and	and	CCONJ
gujaf-211	114	47	informal	informal	ADJ
gujaf-211	114	48	-	-	PUNCT
gujaf-211	114	49	sector	sector	NOUN
gujaf-211	114	50	workers	worker	NOUN
gujaf-211	114	51	have	have	AUX
gujaf-211	114	52	recently	recently	ADV
gujaf-211	114	53	emerged	emerge	VERB
gujaf-211	114	54	.	.	PUNCT
gujaf-211	115	1	is	be	AUX
gujaf-211	115	2	it	it	PRON
gujaf-211	115	3	properly	properly	ADV
gujaf-211	115	4	established	establish	VERB
gujaf-211	115	5	?	?	PUNCT
gujaf-211	116	1	is	be	AUX
gujaf-211	116	2	it	it	PRON
gujaf-211	116	3	well	well	ADV
gujaf-211	116	4	utilized	utilize	VERB
gujaf-211	116	5	?	?	PUNCT
gujaf-211	117	1	objectives	objective	NOUN
gujaf-211	117	2	of	of	ADP
gujaf-211	117	3	the	the	DET
gujaf-211	117	4	study	study	NOUN
gujaf-211	117	5	i.	i.	NOUN
gujaf-211	117	6	to	to	PART
gujaf-211	117	7	determine	determine	VERB
gujaf-211	117	8	the	the	DET
gujaf-211	117	9	sources	source	NOUN
gujaf-211	117	10	of	of	ADP
gujaf-211	117	11	financing	financing	NOUN
gujaf-211	117	12	among	among	ADP
gujaf-211	117	13	surgical	surgical	ADJ
gujaf-211	117	14	patients	patient	NOUN
gujaf-211	117	15	from	from	ADP
gujaf-211	117	16	the	the	DET
gujaf-211	117	17	masses	masse	NOUN
gujaf-211	117	18	attending	attend	VERB
gujaf-211	117	19	the	the	DET
gujaf-211	117	20	dalhatu	dalhatu	NOUN
gujaf-211	117	21	araf	araf	VERB
gujaf-211	117	22	specialist	specialist	ADJ
gujaf-211	117	23	hospital	hospital	NOUN
gujaf-211	117	24	and	and	CCONJ
gujaf-211	117	25	some	some	DET
gujaf-211	117	26	selected	select	VERB
gujaf-211	117	27	health	health	NOUN
gujaf-211	117	28	center	center	NOUN
gujaf-211	117	29	in	in	ADP
gujaf-211	117	30	nasarawa	nasarawa	PROPN
gujaf-211	117	31	state	state	PROPN
gujaf-211	117	32	.	.	PUNCT
gujaf-211	118	1	ii	ii	PROPN
gujaf-211	118	2	.	.	PUNCT
gujaf-211	119	1	to	to	PART
gujaf-211	119	2	determine	determine	VERB
gujaf-211	119	3	the	the	DET
gujaf-211	119	4	socio	socio	NOUN
gujaf-211	119	5	-	-	ADJ
gujaf-211	119	6	demographic	demographic	ADJ
gujaf-211	119	7	characteristics	characteristic	NOUN
gujaf-211	119	8	of	of	ADP
gujaf-211	119	9	these	these	DET
gujaf-211	119	10	surgical	surgical	ADJ
gujaf-211	119	11	patients	patient	NOUN
gujaf-211	119	12	iii	iii	NUM
gujaf-211	119	13	.	.	PUNCT
gujaf-211	119	14	to	to	PART
gujaf-211	119	15	determine	determine	VERB
gujaf-211	119	16	the	the	DET
gujaf-211	119	17	average	average	ADJ
gujaf-211	119	18	cost	cost	NOUN
gujaf-211	119	19	of	of	ADP
gujaf-211	119	20	surgery	surgery	NOUN
gujaf-211	119	21	among	among	ADP
gujaf-211	119	22	this	this	DET
gujaf-211	119	23	population	population	NOUN
gujaf-211	119	24	iv	iv	NOUN
gujaf-211	119	25	.	.	PUNCT
gujaf-211	119	26	to	to	PART
gujaf-211	119	27	describe	describe	VERB
gujaf-211	119	28	the	the	DET
gujaf-211	119	29	pattern	pattern	NOUN
gujaf-211	119	30	of	of	ADP
gujaf-211	119	31	surgical	surgical	ADJ
gujaf-211	119	32	operation	operation	NOUN
gujaf-211	119	33	in	in	ADP
gujaf-211	119	34	this	this	DET
gujaf-211	119	35	population	population	NOUN
gujaf-211	119	36	2	2	X
gujaf-211	119	37	.	.	X
gujaf-211	119	38	literature	literature	PROPN
gujaf-211	119	39	review	review	PROPN
gujaf-211	119	40	healthcare	healthcare	NOUN
gujaf-211	119	41	financing	financing	NOUN
gujaf-211	119	42	can	can	AUX
gujaf-211	119	43	be	be	AUX
gujaf-211	119	44	defined	define	VERB
gujaf-211	119	45	as	as	ADP
gujaf-211	119	46	the	the	DET
gujaf-211	119	47	pooling	pooling	NOUN
gujaf-211	119	48	together	together	ADV
gujaf-211	119	49	of	of	ADP
gujaf-211	119	50	funds	fund	NOUN
gujaf-211	119	51	from	from	ADP
gujaf-211	119	52	the	the	DET
gujaf-211	119	53	haves	have	NOUN
gujaf-211	119	54	and	and	CCONJ
gujaf-211	119	55	have	have	VERB
gujaf-211	119	56	-	-	PUNCT
gujaf-211	119	57	nots	not	NOUN
gujaf-211	119	58	for	for	ADP
gujaf-211	119	59	healthcare	healthcare	NOUN
gujaf-211	119	60	service	service	NOUN
gujaf-211	119	61	delivery	delivery	NOUN
gujaf-211	119	62	to	to	ADP
gujaf-211	119	63	all	all	PRON
gujaf-211	119	64	.	.	PUNCT
gujaf-211	120	1	in	in	ADP
gujaf-211	120	2	other	other	ADJ
gujaf-211	120	3	word	word	NOUN
gujaf-211	120	4	,	,	PUNCT
gujaf-211	120	5	it	it	PRON
gujaf-211	120	6	is	be	AUX
gujaf-211	120	7	the	the	DET
gujaf-211	120	8	harnessing	harnessing	NOUN
gujaf-211	120	9	of	of	ADP
gujaf-211	120	10	resources	resource	NOUN
gujaf-211	120	11	from	from	ADP
gujaf-211	120	12	the	the	DET
gujaf-211	120	13	rich	rich	ADJ
gujaf-211	120	14	and	and	CCONJ
gujaf-211	120	15	the	the	DET
gujaf-211	120	16	poor	poor	ADJ
gujaf-211	120	17	according	accord	VERB
gujaf-211	120	18	to	to	ADP
gujaf-211	120	19	earnings	earning	NOUN
gujaf-211	120	20	and	and	CCONJ
gujaf-211	120	21	for	for	ADP
gujaf-211	120	22	the	the	DET
gujaf-211	120	23	benefit	benefit	NOUN
gujaf-211	120	24	of	of	ADP
gujaf-211	120	25	everyone	everyone	PRON
gujaf-211	120	26	especially	especially	ADV
gujaf-211	120	27	the	the	DET
gujaf-211	120	28	lower	low	ADJ
gujaf-211	120	29	economic	economic	ADJ
gujaf-211	120	30	statuses	status	NOUN
gujaf-211	120	31	individuals	individual	NOUN
gujaf-211	120	32	(	(	PUNCT
gujaf-211	120	33	oyefabi	oyefabi	NOUN
gujaf-211	120	34	,	,	PUNCT
gujaf-211	120	35	2014	2014	NUM
gujaf-211	120	36	)	)	PUNCT
gujaf-211	120	37	.	.	PUNCT
gujaf-211	121	1	this	this	PRON
gujaf-211	121	2	is	be	AUX
gujaf-211	121	3	geared	gear	VERB
gujaf-211	121	4	towards	towards	ADP
gujaf-211	121	5	avoiding	avoid	VERB
gujaf-211	121	6	out	out	ADP
gujaf-211	121	7	-	-	PUNCT
gujaf-211	121	8	of	of	ADP
gujaf-211	121	9	-	-	PUNCT
gujaf-211	121	10	pockets	pocket	NOUN
gujaf-211	121	11	(	(	PUNCT
gujaf-211	121	12	oops	oop	NOUN
gujaf-211	121	13	)	)	PUNCT
gujaf-211	121	14	spending	spending	NOUN
gujaf-211	121	15	and	and	CCONJ
gujaf-211	121	16	prevents	prevent	VERB
gujaf-211	121	17	catastrophic	catastrophic	ADJ
gujaf-211	121	18	as	as	ADV
gujaf-211	121	19	well	well	ADV
gujaf-211	121	20	as	as	ADP
gujaf-211	121	21	embarrassing	embarrassing	ADJ
gujaf-211	121	22	situations	situation	NOUN
gujaf-211	121	23	to	to	ADP
gujaf-211	121	24	the	the	DET
gujaf-211	121	25	citizenry	citizenry	NOUN
gujaf-211	121	26	(	(	PUNCT
gujaf-211	121	27	oyefabi	oyefabi	NOUN
gujaf-211	121	28	,	,	PUNCT
gujaf-211	121	29	2014	2014	NUM
gujaf-211	121	30	)	)	PUNCT
gujaf-211	121	31	.	.	PUNCT
gujaf-211	122	1	many	many	ADJ
gujaf-211	122	2	years	year	NOUN
gujaf-211	122	3	post	post	ADJ
gujaf-211	122	4	-	-	NOUN
gujaf-211	122	5	independence	independence	NOUN
gujaf-211	122	6	,	,	PUNCT
gujaf-211	122	7	nigeria	nigeria	PROPN
gujaf-211	122	8	continue	continue	VERB
gujaf-211	122	9	to	to	PART
gujaf-211	122	10	battle	battle	VERB
gujaf-211	122	11	with	with	ADP
gujaf-211	122	12	the	the	DET
gujaf-211	122	13	provision	provision	NOUN
gujaf-211	122	14	of	of	ADP
gujaf-211	122	15	basic	basic	ADJ
gujaf-211	122	16	health	health	NOUN
gujaf-211	122	17	care	care	NOUN
gujaf-211	122	18	services	service	NOUN
gujaf-211	122	19	for	for	ADP
gujaf-211	122	20	its	its	PRON
gujaf-211	122	21	teeming	teem	VERB
gujaf-211	122	22	population	population	NOUN
gujaf-211	122	23	(	(	PUNCT
gujaf-211	122	24	orimisan	orimisan	ADJ
gujaf-211	122	25	,	,	PUNCT
gujaf-211	122	26	2013	2013	NUM
gujaf-211	122	27	)	)	PUNCT
gujaf-211	122	28	.	.	PUNCT
gujaf-211	123	1	this	this	PRON
gujaf-211	123	2	is	be	AUX
gujaf-211	123	3	largely	largely	ADV
gujaf-211	123	4	contributed	contribute	VERB
gujaf-211	123	5	by	by	ADP
gujaf-211	123	6	limited	limited	ADJ
gujaf-211	123	7	resources	resource	NOUN
gujaf-211	123	8	in	in	ADP
gujaf-211	123	9	over	over	ADP
gujaf-211	123	10	-	-	PUNCT
gujaf-211	123	11	hauling	haul	VERB
gujaf-211	123	12	and	and	CCONJ
gujaf-211	123	13	maintaining	maintain	VERB
gujaf-211	123	14	our	our	PRON
gujaf-211	123	15	primary	primary	ADJ
gujaf-211	123	16	healthcare	healthcare	NOUN
gujaf-211	123	17	services	service	NOUN
gujaf-211	123	18	.	.	PUNCT
gujaf-211	124	1	(	(	PUNCT
gujaf-211	124	2	gbadeyan	gbadeyan	ADJ
gujaf-211	124	3	,	,	PUNCT
gujaf-211	124	4	2016	2016	NUM
gujaf-211	124	5	)	)	PUNCT
gujaf-211	124	6	.	.	PUNCT
gujaf-211	125	1	the	the	DET
gujaf-211	125	2	methods	method	NOUN
gujaf-211	125	3	adopted	adopt	VERB
gujaf-211	125	4	by	by	ADP
gujaf-211	125	5	different	different	ADJ
gujaf-211	125	6	countries	country	NOUN
gujaf-211	125	7	in	in	ADP
gujaf-211	125	8	ensuring	ensure	VERB
gujaf-211	125	9	financial	financial	ADJ
gujaf-211	125	10	sustainability	sustainability	NOUN
gujaf-211	125	11	of	of	ADP
gujaf-211	125	12	its	its	PRON
gujaf-211	125	13	health	health	NOUN
gujaf-211	125	14	care	care	NOUN
gujaf-211	125	15	system	system	NOUN
gujaf-211	125	16	is	be	AUX
gujaf-211	125	17	a	a	DET
gujaf-211	125	18	critical	critical	ADJ
gujaf-211	125	19	determinant	determinant	NOUN
gujaf-211	125	20	for	for	ADP
gujaf-211	125	21	meeting	meet	VERB
gujaf-211	125	22	the	the	DET
gujaf-211	125	23	universal	universal	ADJ
gujaf-211	125	24	health	health	NOUN
gujaf-211	125	25	coverage	coverage	NOUN
gujaf-211	126	1	[	[	X
gujaf-211	126	2	uhc	uhc	X
gujaf-211	126	3	]	]	X
gujaf-211	126	4	,	,	PUNCT
gujaf-211	126	5	hence	hence	ADV
gujaf-211	126	6	the	the	DET
gujaf-211	126	7	challenges	challenge	NOUN
gujaf-211	126	8	with	with	ADP
gujaf-211	126	9	healthcare	healthcare	NOUN
gujaf-211	126	10	delivery	delivery	NOUN
gujaf-211	126	11	in	in	ADP
gujaf-211	126	12	nigeria	nigeria	PROPN
gujaf-211	126	13	(	(	PUNCT
gujaf-211	126	14	uzochukwu	uzochukwu	PROPN
gujaf-211	126	15	,	,	PUNCT
gujaf-211	126	16	2015	2015	NUM
gujaf-211	126	17	)	)	PUNCT
gujaf-211	126	18	.	.	PUNCT
gujaf-211	127	1	the	the	DET
gujaf-211	127	2	financing	financing	NOUN
gujaf-211	127	3	of	of	ADP
gujaf-211	127	4	healthcare	healthcare	NOUN
gujaf-211	127	5	by	by	ADP
gujaf-211	127	6	government	government	NOUN
gujaf-211	127	7	in	in	ADP
gujaf-211	127	8	nigeria	nigeria	PROPN
gujaf-211	127	9	(	(	PUNCT
gujaf-211	127	10	just	just	ADV
gujaf-211	127	11	like	like	INTJ
gujaf-211	127	12	across	across	ADP
gujaf-211	127	13	the	the	DET
gujaf-211	127	14	world	world	NOUN
gujaf-211	127	15	but	but	CCONJ
gujaf-211	127	16	worst	bad	ADJ
gujaf-211	127	17	in	in	ADP
gujaf-211	127	18	most	most	ADJ
gujaf-211	127	19	developing	develop	VERB
gujaf-211	127	20	countries	country	NOUN
gujaf-211	127	21	)	)	PUNCT
gujaf-211	127	22	is	be	AUX
gujaf-211	127	23	complemented	complement	VERB
gujaf-211	127	24	by	by	ADP
gujaf-211	127	25	contributions	contribution	NOUN
gujaf-211	127	26	from	from	ADP
gujaf-211	127	27	the	the	DET
gujaf-211	127	28	household	household	NOUN
gujaf-211	127	29	,	,	PUNCT
gujaf-211	127	30	donor	donor	NOUN
gujaf-211	127	31	agencies	agency	NOUN
gujaf-211	127	32	,	,	PUNCT
gujaf-211	127	33	and	and	CCONJ
gujaf-211	127	34	the	the	DET
gujaf-211	127	35	private	private	ADJ
gujaf-211	127	36	sector	sector	NOUN
gujaf-211	127	37	(	(	PUNCT
gujaf-211	127	38	lawanson	lawanson	NOUN
gujaf-211	127	39	2013	2013	NUM
gujaf-211	127	40	)	)	PUNCT
gujaf-211	127	41	.	.	PUNCT
gujaf-211	128	1	the	the	DET
gujaf-211	128	2	government	government	NOUN
gujaf-211	128	3	commitment	commitment	NOUN
gujaf-211	128	4	on	on	ADP
gujaf-211	128	5	healthcare	healthcare	NOUN
gujaf-211	128	6	funding	funding	NOUN
gujaf-211	128	7	will	will	AUX
gujaf-211	128	8	have	have	VERB
gujaf-211	128	9	to	to	PART
gujaf-211	128	10	increase	increase	VERB
gujaf-211	128	11	in	in	ADP
gujaf-211	128	12	other	other	ADJ
gujaf-211	128	13	to	to	PART
gujaf-211	128	14	cater	cater	VERB
gujaf-211	128	15	for	for	ADP
gujaf-211	128	16	the	the	DET
gujaf-211	128	17	low	low	ADJ
gujaf-211	128	18	-	-	PUNCT
gujaf-211	128	19	income	income	NOUN
gujaf-211	128	20	earners	earner	NOUN
gujaf-211	128	21	and	and	CCONJ
gujaf-211	128	22	the	the	DET
gujaf-211	128	23	down	down	ADJ
gujaf-211	128	24	trodden	trodden	ADJ
gujaf-211	128	25	masses	masse	NOUN
gujaf-211	128	26	who	who	PRON
gujaf-211	128	27	constituted	constitute	VERB
gujaf-211	128	28	a	a	DET
gujaf-211	128	29	large	large	ADJ
gujaf-211	128	30	chunk	chunk	NOUN
gujaf-211	128	31	of	of	ADP
gujaf-211	128	32	the	the	DET
gujaf-211	128	33	population	population	NOUN
gujaf-211	128	34	,	,	PUNCT
gujaf-211	128	35	especially	especially	ADV
gujaf-211	128	36	in	in	ADP
gujaf-211	128	37	the	the	DET
gujaf-211	128	38	northern	northern	ADJ
gujaf-211	128	39	part	part	NOUN
gujaf-211	128	40	of	of	ADP
gujaf-211	128	41	nigeria	nigeria	PRON
gujaf-211	128	42	where	where	SCONJ
gujaf-211	128	43	nasarawa	nasarawa	PROPN
gujaf-211	128	44	state	state	NOUN
gujaf-211	128	45	belongs	belong	VERB
gujaf-211	128	46	(	(	PUNCT
gujaf-211	128	47	lawanson	lawanson	PROPN
gujaf-211	128	48	,	,	PUNCT
gujaf-211	128	49	2013	2013	NUM
gujaf-211	128	50	)	)	PUNCT
gujaf-211	128	51	.	.	PUNCT
gujaf-211	129	1	the	the	DET
gujaf-211	129	2	conventional	conventional	ADJ
gujaf-211	129	3	categorizations	categorization	NOUN
gujaf-211	129	4	of	of	ADP
gujaf-211	129	5	financial	financial	ADJ
gujaf-211	129	6	sources	source	NOUN
gujaf-211	129	7	for	for	ADP
gujaf-211	129	8	health	health	NOUN
gujaf-211	129	9	care	care	NOUN
gujaf-211	129	10	are	be	AUX
gujaf-211	129	11	taxation	taxation	NOUN
gujaf-211	129	12	,	,	PUNCT
gujaf-211	129	13	social	social	ADJ
gujaf-211	129	14	health	health	NOUN
gujaf-211	129	15	insurance	insurance	NOUN
gujaf-211	129	16	,	,	PUNCT
gujaf-211	129	17	private	private	ADJ
gujaf-211	129	18	health	health	NOUN
gujaf-211	129	19	insurance	insurance	NOUN
gujaf-211	129	20	and	and	CCONJ
gujaf-211	129	21	out	out	ADP
gujaf-211	129	22	-	-	PUNCT
gujaf-211	129	23	of	of	ADP
gujaf-211	129	24	-	-	PUNCT
gujaf-211	129	25	pocket	pocket	NOUN
gujaf-211	129	26	payments	payment	NOUN
gujaf-211	129	27	(	(	PUNCT
gujaf-211	129	28	adaji	adaji	NOUN
gujaf-211	129	29	2018	2018	NUM
gujaf-211	129	30	)	)	PUNCT
gujaf-211	129	31	.	.	PUNCT
gujaf-211	130	1	the	the	DET
gujaf-211	130	2	out	out	ADV
gujaf-211	130	3	-	-	PUNCT
gujaf-211	130	4	of	of	ADP
gujaf-211	130	5	-	-	PUNCT
gujaf-211	130	6	pocket	pocket	NOUN
gujaf-211	130	7	spending	spending	NOUN
gujaf-211	130	8	is	be	AUX
gujaf-211	130	9	the	the	DET
gujaf-211	130	10	most	most	ADV
gujaf-211	130	11	common	common	ADJ
gujaf-211	130	12	means	mean	NOUN
gujaf-211	130	13	of	of	ADP
gujaf-211	130	14	financing	finance	VERB
gujaf-211	130	15	medical	medical	ADJ
gujaf-211	130	16	care	care	NOUN
gujaf-211	130	17	in	in	ADP
gujaf-211	130	18	nigeria	nigeria	PROPN
gujaf-211	130	19	,	,	PUNCT
gujaf-211	130	20	this	this	PRON
gujaf-211	130	21	is	be	AUX
gujaf-211	130	22	worsened	worsen	VERB
gujaf-211	130	23	by	by	ADP
gujaf-211	130	24	poor	poor	ADJ
gujaf-211	130	25	resources	resource	NOUN
gujaf-211	130	26	allocation	allocation	NOUN
gujaf-211	130	27	yearly	yearly	ADV
gujaf-211	130	28	to	to	ADP
gujaf-211	130	29	the	the	DET
gujaf-211	130	30	health	health	NOUN
gujaf-211	130	31	sector	sector	NOUN
gujaf-211	130	32	in	in	ADP
gujaf-211	130	33	our	our	PRON
gujaf-211	130	34	budget	budget	NOUN
gujaf-211	130	35	(	(	PUNCT
gujaf-211	130	36	adaji	adaji	NOUN
gujaf-211	130	37	,	,	PUNCT
gujaf-211	130	38	2018	2018	NUM
gujaf-211	130	39	)	)	PUNCT
gujaf-211	130	40	.	.	PUNCT
gujaf-211	131	1	there	there	PRON
gujaf-211	131	2	are	be	VERB
gujaf-211	131	3	increasing	increase	VERB
gujaf-211	131	4	variations	variation	NOUN
gujaf-211	131	5	in	in	ADP
gujaf-211	131	6	the	the	DET
gujaf-211	131	7	finance	finance	NOUN
gujaf-211	131	8	sources	source	NOUN
gujaf-211	131	9	used	use	VERB
gujaf-211	131	10	to	to	PART
gujaf-211	131	11	fund	fund	VERB
gujaf-211	131	12	health	health	NOUN
gujaf-211	131	13	care	care	NOUN
gujaf-211	131	14	.	.	PUNCT
gujaf-211	132	1	differences	difference	NOUN
gujaf-211	132	2	in	in	ADP
gujaf-211	132	3	social	social	ADJ
gujaf-211	132	4	health	health	NOUN
gujaf-211	132	5	insurance	insurance	NOUN
gujaf-211	132	6	are	be	AUX
gujaf-211	132	7	:	:	PUNCT
gujaf-211	132	8	implementation	implementation	NOUN
gujaf-211	132	9	either	either	CCONJ
gujaf-211	132	10	at	at	ADP
gujaf-211	132	11	the	the	DET
gujaf-211	132	12	national	national	ADJ
gujaf-211	132	13	,	,	PUNCT
gujaf-211	132	14	state	state	NOUN
gujaf-211	132	15	or	or	CCONJ
gujaf-211	132	16	at	at	ADP
gujaf-211	132	17	the	the	DET
gujaf-211	132	18	community	community	NOUN
gujaf-211	132	19	level	level	NOUN
gujaf-211	132	20	(	(	PUNCT
gujaf-211	132	21	yu	yu	PROPN
gujaf-211	132	22	,	,	PUNCT
gujaf-211	132	23	2008	2008	NUM
gujaf-211	132	24	)	)	PUNCT
gujaf-211	132	25	.	.	PUNCT
gujaf-211	133	1	gusau	gusau	PROPN
gujaf-211	133	2	journal	journal	PROPN
gujaf-211	133	3	of	of	ADP
gujaf-211	133	4	accounting	accounting	NOUN
gujaf-211	133	5	and	and	CCONJ
gujaf-211	133	6	finance	finance	NOUN
gujaf-211	133	7	,	,	PUNCT
gujaf-211	133	8	vol	vol	NOUN
gujaf-211	133	9	.	.	PROPN
gujaf-211	133	10	4	4	NUM
gujaf-211	133	11	,	,	PUNCT
gujaf-211	133	12	issue	issue	NOUN
gujaf-211	133	13	1	1	NUM
gujaf-211	133	14	,	,	PUNCT
gujaf-211	133	15	april	april	PROPN
gujaf-211	133	16	,	,	PUNCT
gujaf-211	133	17	2023	2023	NUM
gujaf-211	133	18	124	124	NUM
gujaf-211	133	19	eligibility	eligibility	NOUN
gujaf-211	133	20	can	can	AUX
gujaf-211	133	21	be	be	AUX
gujaf-211	133	22	on	on	ADP
gujaf-211	133	23	a	a	DET
gujaf-211	133	24	mandatory	mandatory	ADJ
gujaf-211	133	25	or	or	CCONJ
gujaf-211	133	26	voluntary	voluntary	ADJ
gujaf-211	133	27	basis	basis	NOUN
gujaf-211	133	28	,	,	PUNCT
gujaf-211	133	29	and	and	CCONJ
gujaf-211	133	30	contributions	contribution	NOUN
gujaf-211	133	31	is	be	AUX
gujaf-211	133	32	either	either	CCONJ
gujaf-211	133	33	by	by	ADP
gujaf-211	133	34	the	the	DET
gujaf-211	133	35	individual	individual	NOUN
gujaf-211	133	36	or	or	CCONJ
gujaf-211	133	37	the	the	DET
gujaf-211	133	38	employer	employer	NOUN
gujaf-211	133	39	.	.	PUNCT
gujaf-211	134	1	variations	variation	NOUN
gujaf-211	134	2	in	in	ADP
gujaf-211	134	3	out	out	ADP
gujaf-211	134	4	-	-	PUNCT
gujaf-211	134	5	of	of	ADP
gujaf-211	134	6	-	-	PUNCT
gujaf-211	134	7	pocket	pocket	NOUN
gujaf-211	134	8	payments	payment	NOUN
gujaf-211	134	9	are	be	AUX
gujaf-211	134	10	in	in	ADP
gujaf-211	134	11	its	its	PRON
gujaf-211	134	12	formality	formality	NOUN
gujaf-211	134	13	or	or	CCONJ
gujaf-211	134	14	informality	informality	NOUN
gujaf-211	134	15	and	and	CCONJ
gujaf-211	134	16	function	function	NOUN
gujaf-211	134	17	either	either	CCONJ
gujaf-211	134	18	as	as	ADP
gujaf-211	134	19	co	co	NOUN
gujaf-211	134	20	-	-	NOUN
gujaf-211	134	21	payment	payment	ADJ
gujaf-211	134	22	,	,	PUNCT
gujaf-211	134	23	co	co	NOUN
gujaf-211	134	24	-	-	NOUN
gujaf-211	134	25	insurance	insurance	NOUN
gujaf-211	134	26	or	or	CCONJ
gujaf-211	134	27	at	at	ADP
gujaf-211	134	28	full	full	ADJ
gujaf-211	134	29	cost	cost	NOUN
gujaf-211	134	30	(	(	PUNCT
gujaf-211	134	31	yu	yu	PROPN
gujaf-211	134	32	,	,	PUNCT
gujaf-211	134	33	2008	2008	NUM
gujaf-211	134	34	)	)	PUNCT
gujaf-211	134	35	.	.	PUNCT
gujaf-211	135	1	the	the	DET
gujaf-211	135	2	nigerian	nigerian	ADJ
gujaf-211	135	3	national	national	PROPN
gujaf-211	135	4	health	health	PROPN
gujaf-211	135	5	insurance	insurance	NOUN
gujaf-211	135	6	scheme	scheme	NOUN
gujaf-211	135	7	(	(	PUNCT
gujaf-211	135	8	nhis	nhis	NOUN
gujaf-211	135	9	)	)	PUNCT
gujaf-211	135	10	was	be	AUX
gujaf-211	135	11	established	establish	VERB
gujaf-211	135	12	in	in	ADP
gujaf-211	135	13	1999	1999	NUM
gujaf-211	135	14	but	but	CCONJ
gujaf-211	135	15	launched	launch	VERB
gujaf-211	135	16	officially	officially	ADV
gujaf-211	135	17	in	in	ADP
gujaf-211	135	18	2005	2005	NUM
gujaf-211	135	19	,	,	PUNCT
gujaf-211	135	20	to	to	PART
gujaf-211	135	21	provide	provide	VERB
gujaf-211	135	22	financial	financial	ADJ
gujaf-211	135	23	risk	risk	NOUN
gujaf-211	135	24	protection	protection	NOUN
gujaf-211	135	25	for	for	ADP
gujaf-211	135	26	citizens	citizen	NOUN
gujaf-211	135	27	and	and	CCONJ
gujaf-211	135	28	reduce	reduce	VERB
gujaf-211	135	29	the	the	DET
gujaf-211	135	30	high	high	ADJ
gujaf-211	135	31	burden	burden	NOUN
gujaf-211	135	32	of	of	ADP
gujaf-211	135	33	out	out	ADV
gujaf-211	135	34	-	-	PUNCT
gujaf-211	135	35	of	of	ADP
gujaf-211	135	36	-	-	PUNCT
gujaf-211	135	37	pocket	pocket	NOUN
gujaf-211	135	38	expenditures	expenditure	NOUN
gujaf-211	135	39	(	(	PUNCT
gujaf-211	135	40	oops	oop	NOUN
gujaf-211	135	41	)	)	PUNCT
gujaf-211	135	42	on	on	ADP
gujaf-211	135	43	individuals	individual	NOUN
gujaf-211	135	44	and	and	CCONJ
gujaf-211	135	45	families	family	NOUN
gujaf-211	135	46	(	(	PUNCT
gujaf-211	135	47	onwujekwe	onwujekwe	ADJ
gujaf-211	135	48	,	,	PUNCT
gujaf-211	135	49	2012	2012	NUM
gujaf-211	135	50	)	)	PUNCT
gujaf-211	135	51	.	.	PUNCT
gujaf-211	136	1	the	the	DET
gujaf-211	136	2	all	all	PRON
gujaf-211	136	3	-	-	PUNCT
gujaf-211	136	4	inclusive	inclusive	ADJ
gujaf-211	136	5	programmes	programme	NOUN
gujaf-211	136	6	of	of	ADP
gujaf-211	136	7	the	the	DET
gujaf-211	136	8	nhis	nhis	NOUN
gujaf-211	136	9	includes	include	VERB
gujaf-211	136	10	social	social	ADJ
gujaf-211	136	11	health	health	NOUN
gujaf-211	136	12	insurance	insurance	NOUN
gujaf-211	136	13	for	for	ADP
gujaf-211	136	14	formal	formal	ADJ
gujaf-211	136	15	sector	sector	NOUN
gujaf-211	136	16	employees	employee	NOUN
gujaf-211	136	17	,	,	PUNCT
gujaf-211	136	18	community	community	NOUN
gujaf-211	136	19	-	-	PUNCT
gujaf-211	136	20	based	base	VERB
gujaf-211	136	21	health	health	NOUN
gujaf-211	136	22	insurance	insurance	NOUN
gujaf-211	136	23	,	,	PUNCT
gujaf-211	136	24	private	private	ADJ
gujaf-211	136	25	health	health	NOUN
gujaf-211	136	26	insurance	insurance	NOUN
gujaf-211	136	27	,	,	PUNCT
gujaf-211	136	28	and	and	CCONJ
gujaf-211	136	29	voluntary	voluntary	ADJ
gujaf-211	136	30	health	health	NOUN
gujaf-211	136	31	insurance	insurance	NOUN
gujaf-211	136	32	(	(	PUNCT
gujaf-211	136	33	onwujekwe	onwujekwe	ADJ
gujaf-211	136	34	,	,	PUNCT
gujaf-211	136	35	2012	2012	NUM
gujaf-211	136	36	)	)	PUNCT
gujaf-211	136	37	.	.	PUNCT
gujaf-211	137	1	the	the	DET
gujaf-211	137	2	nhis	nhis	NOUN
gujaf-211	137	3	’	'	PUNCT
gujaf-211	137	4	objective	objective	NOUN
gujaf-211	137	5	of	of	ADP
gujaf-211	137	6	ensuring	ensure	VERB
gujaf-211	137	7	access	access	NOUN
gujaf-211	137	8	to	to	ADP
gujaf-211	137	9	quality	quality	NOUN
gujaf-211	137	10	health	health	NOUN
gujaf-211	137	11	services	service	NOUN
gujaf-211	137	12	for	for	ADP
gujaf-211	137	13	all	all	DET
gujaf-211	137	14	nigerians	nigerians	PROPN
gujaf-211	137	15	has	have	AUX
gujaf-211	137	16	also	also	ADV
gujaf-211	137	17	been	be	AUX
gujaf-211	137	18	viewed	view	VERB
gujaf-211	137	19	as	as	ADP
gujaf-211	137	20	a	a	DET
gujaf-211	137	21	positive	positive	ADJ
gujaf-211	137	22	step	step	NOUN
gujaf-211	137	23	towards	towards	ADP
gujaf-211	137	24	achieving	achieve	VERB
gujaf-211	137	25	universal	universal	ADJ
gujaf-211	137	26	health	health	NOUN
gujaf-211	137	27	coverage	coverage	NOUN
gujaf-211	138	1	[	[	X
gujaf-211	138	2	uhc	uhc	X
gujaf-211	138	3	]	]	X
gujaf-211	138	4	(	(	PUNCT
gujaf-211	138	5	uzochukwu	uzochukwu	ADJ
gujaf-211	138	6	,	,	PUNCT
gujaf-211	138	7	2015	2015	NUM
gujaf-211	138	8	)	)	PUNCT
gujaf-211	138	9	.	.	PUNCT
gujaf-211	139	1	there	there	PRON
gujaf-211	139	2	is	be	VERB
gujaf-211	139	3	presently	presently	ADV
gujaf-211	139	4	no	no	DET
gujaf-211	139	5	known	know	VERB
gujaf-211	139	6	published	publish	VERB
gujaf-211	139	7	study	study	NOUN
gujaf-211	139	8	on	on	ADP
gujaf-211	139	9	this	this	DET
gujaf-211	139	10	subject	subject	NOUN
gujaf-211	139	11	in	in	ADP
gujaf-211	139	12	nasarawa	nasarawa	NOUN
gujaf-211	139	13	state	state	NOUN
gujaf-211	139	14	.	.	PUNCT
gujaf-211	140	1	this	this	DET
gujaf-211	140	2	study	study	NOUN
gujaf-211	140	3	is	be	AUX
gujaf-211	140	4	therefore	therefore	ADV
gujaf-211	140	5	timely	timely	ADJ
gujaf-211	140	6	as	as	SCONJ
gujaf-211	140	7	it	it	PRON
gujaf-211	140	8	will	will	AUX
gujaf-211	140	9	provide	provide	VERB
gujaf-211	140	10	baseline	baseline	ADJ
gujaf-211	140	11	knowledge	knowledge	NOUN
gujaf-211	140	12	gaps	gap	NOUN
gujaf-211	140	13	which	which	PRON
gujaf-211	140	14	can	can	AUX
gujaf-211	140	15	then	then	ADV
gujaf-211	140	16	be	be	AUX
gujaf-211	140	17	built	build	VERB
gujaf-211	140	18	upon	upon	SCONJ
gujaf-211	140	19	.	.	PUNCT
gujaf-211	141	1	it	it	PRON
gujaf-211	141	2	will	will	AUX
gujaf-211	141	3	also	also	ADV
gujaf-211	141	4	unravel	unravel	VERB
gujaf-211	141	5	the	the	DET
gujaf-211	141	6	burden	burden	NOUN
gujaf-211	141	7	of	of	ADP
gujaf-211	141	8	healthcare	healthcare	NOUN
gujaf-211	141	9	funding	funding	NOUN
gujaf-211	141	10	in	in	ADP
gujaf-211	141	11	the	the	DET
gujaf-211	141	12	state	state	NOUN
gujaf-211	141	13	especially	especially	ADV
gujaf-211	141	14	as	as	SCONJ
gujaf-211	141	15	it	it	PRON
gujaf-211	141	16	concerns	concern	VERB
gujaf-211	141	17	surgical	surgical	ADJ
gujaf-211	141	18	cases	case	NOUN
gujaf-211	141	19	.	.	PUNCT
gujaf-211	142	1	some	some	DET
gujaf-211	142	2	socioeconomic	socioeconomic	ADJ
gujaf-211	142	3	factors	factor	NOUN
gujaf-211	142	4	are	be	AUX
gujaf-211	142	5	believed	believe	VERB
gujaf-211	142	6	to	to	PART
gujaf-211	142	7	have	have	VERB
gujaf-211	142	8	influence	influence	NOUN
gujaf-211	142	9	on	on	ADP
gujaf-211	142	10	the	the	DET
gujaf-211	142	11	distribution	distribution	NOUN
gujaf-211	142	12	of	of	ADP
gujaf-211	142	13	health	health	NOUN
gujaf-211	142	14	resources	resource	NOUN
gujaf-211	142	15	within	within	ADP
gujaf-211	142	16	the	the	DET
gujaf-211	142	17	country	country	NOUN
gujaf-211	142	18	as	as	ADV
gujaf-211	142	19	well	well	ADV
gujaf-211	142	20	as	as	ADP
gujaf-211	142	21	the	the	DET
gujaf-211	142	22	health	health	NOUN
gujaf-211	142	23	outcome	outcome	NOUN
gujaf-211	142	24	.	.	PUNCT
gujaf-211	143	1	such	such	ADJ
gujaf-211	143	2	socioeconomic	socioeconomic	ADJ
gujaf-211	143	3	factors	factor	NOUN
gujaf-211	143	4	also	also	ADV
gujaf-211	143	5	vary	vary	VERB
gujaf-211	143	6	within	within	ADP
gujaf-211	143	7	communities	community	NOUN
gujaf-211	143	8	,	,	PUNCT
gujaf-211	143	9	states	state	NOUN
gujaf-211	143	10	and	and	CCONJ
gujaf-211	143	11	geopolitical	geopolitical	ADJ
gujaf-211	143	12	regions	region	NOUN
gujaf-211	143	13	within	within	ADP
gujaf-211	143	14	the	the	DET
gujaf-211	143	15	country	country	NOUN
gujaf-211	143	16	(	(	PUNCT
gujaf-211	143	17	atobatele	atobatele	PROPN
gujaf-211	143	18	,	,	PUNCT
gujaf-211	143	19	2022	2022	NUM
gujaf-211	143	20	)	)	PUNCT
gujaf-211	143	21	.	.	PUNCT
gujaf-211	144	1	the	the	DET
gujaf-211	144	2	present	present	ADJ
gujaf-211	144	3	study	study	NOUN
gujaf-211	144	4	will	will	AUX
gujaf-211	144	5	also	also	ADV
gujaf-211	144	6	demonstrate	demonstrate	VERB
gujaf-211	144	7	the	the	DET
gujaf-211	144	8	pattern	pattern	NOUN
gujaf-211	144	9	of	of	ADP
gujaf-211	144	10	surgical	surgical	ADJ
gujaf-211	144	11	operations	operation	NOUN
gujaf-211	144	12	,	,	PUNCT
gujaf-211	144	13	the	the	DET
gujaf-211	144	14	average	average	ADJ
gujaf-211	144	15	cost	cost	NOUN
gujaf-211	144	16	of	of	ADP
gujaf-211	144	17	such	such	ADJ
gujaf-211	144	18	procedures	procedure	NOUN
gujaf-211	144	19	and	and	CCONJ
gujaf-211	144	20	socio	socio	NOUN
gujaf-211	144	21	-	-	ADJ
gujaf-211	144	22	demographic	demographic	ADJ
gujaf-211	144	23	factors	factor	NOUN
gujaf-211	144	24	related	relate	VERB
gujaf-211	144	25	to	to	ADP
gujaf-211	144	26	either	either	CCONJ
gujaf-211	144	27	the	the	DET
gujaf-211	144	28	occurrence	occurrence	NOUN
gujaf-211	144	29	,	,	PUNCT
gujaf-211	144	30	timely	timely	ADJ
gujaf-211	144	31	presentation	presentation	NOUN
gujaf-211	144	32	or	or	CCONJ
gujaf-211	144	33	the	the	DET
gujaf-211	144	34	outcome	outcome	NOUN
gujaf-211	144	35	.	.	PUNCT
gujaf-211	145	1	3	3	X
gujaf-211	145	2	.	.	X
gujaf-211	145	3	methodology	methodology	NOUN
gujaf-211	145	4	this	this	DET
gujaf-211	145	5	section	section	NOUN
gujaf-211	145	6	discussed	discuss	VERB
gujaf-211	145	7	the	the	DET
gujaf-211	145	8	study	study	NOUN
gujaf-211	145	9	participant	participant	NOUN
gujaf-211	145	10	’s	’s	PART
gujaf-211	145	11	eligibility	eligibility	NOUN
gujaf-211	145	12	criteria	criterion	NOUN
gujaf-211	145	13	,	,	PUNCT
gujaf-211	145	14	sampling	sample	VERB
gujaf-211	145	15	size	size	NOUN
gujaf-211	145	16	determination	determination	NOUN
gujaf-211	145	17	,	,	PUNCT
gujaf-211	145	18	procedure	procedure	NOUN
gujaf-211	145	19	followed	follow	VERB
gujaf-211	145	20	in	in	ADP
gujaf-211	145	21	recruitment	recruitment	NOUN
gujaf-211	145	22	,	,	PUNCT
gujaf-211	145	23	ethical	ethical	ADJ
gujaf-211	145	24	considerations	consideration	NOUN
gujaf-211	145	25	,	,	PUNCT
gujaf-211	145	26	data	datum	NOUN
gujaf-211	145	27	analyses	analyse	VERB
gujaf-211	145	28	et	et	NOUN
gujaf-211	145	29	cetera	cetera	NOUN
gujaf-211	145	30	.	.	PUNCT
gujaf-211	146	1	the	the	DET
gujaf-211	146	2	study	study	NOUN
gujaf-211	146	3	was	be	AUX
gujaf-211	146	4	conducted	conduct	VERB
gujaf-211	146	5	among	among	ADP
gujaf-211	146	6	adult	adult	NOUN
gujaf-211	146	7	patients	patient	NOUN
gujaf-211	146	8	presenting	present	VERB
gujaf-211	146	9	to	to	ADP
gujaf-211	146	10	the	the	DET
gujaf-211	146	11	dalhatu	dalhatu	NOUN
gujaf-211	146	12	araf	araf	VERB
gujaf-211	146	13	specialist	specialist	ADJ
gujaf-211	146	14	hospital	hospital	NOUN
gujaf-211	146	15	lafia	lafia	NOUN
gujaf-211	146	16	with	with	ADP
gujaf-211	146	17	surgical	surgical	ADJ
gujaf-211	146	18	conditions	condition	NOUN
gujaf-211	146	19	in	in	ADP
gujaf-211	146	20	nasarawa	nasarawa	NOUN
gujaf-211	146	21	state	state	NOUN
gujaf-211	146	22	from	from	ADP
gujaf-211	146	23	january	january	PROPN
gujaf-211	146	24	2019	2019	NUM
gujaf-211	146	25	to	to	ADP
gujaf-211	146	26	december	december	PROPN
gujaf-211	146	27	2020	2020	NUM
gujaf-211	146	28	.	.	PUNCT
gujaf-211	147	1	patients	patient	NOUN
gujaf-211	147	2	were	be	AUX
gujaf-211	147	3	recruited	recruit	VERB
gujaf-211	147	4	from	from	ADP
gujaf-211	147	5	the	the	DET
gujaf-211	147	6	casualty	casualty	NOUN
gujaf-211	147	7	,	,	PUNCT
gujaf-211	147	8	general	general	ADJ
gujaf-211	147	9	outpatient	outpatient	NOUN
gujaf-211	147	10	department	department	PROPN
gujaf-211	147	11	(	(	PUNCT
gujaf-211	147	12	gopd	gopd	PROPN
gujaf-211	147	13	)	)	PUNCT
gujaf-211	147	14	,	,	PUNCT
gujaf-211	147	15	surgical	surgical	ADJ
gujaf-211	147	16	outpatient	outpatient	NOUN
gujaf-211	147	17	department	department	NOUN
gujaf-211	147	18	(	(	PUNCT
gujaf-211	147	19	sopd	sopd	PROPN
gujaf-211	147	20	)	)	PUNCT
gujaf-211	147	21	as	as	ADV
gujaf-211	147	22	well	well	ADV
gujaf-211	147	23	as	as	ADP
gujaf-211	147	24	the	the	DET
gujaf-211	147	25	male	male	ADJ
gujaf-211	147	26	and	and	CCONJ
gujaf-211	147	27	female	female	ADJ
gujaf-211	147	28	surgical	surgical	ADJ
gujaf-211	147	29	wards	ward	NOUN
gujaf-211	147	30	.	.	PUNCT
gujaf-211	148	1	sample	sample	NOUN
gujaf-211	148	2	size	size	NOUN
gujaf-211	148	3	was	be	AUX
gujaf-211	148	4	calculated	calculate	VERB
gujaf-211	148	5	using	use	VERB
gujaf-211	148	6	the	the	DET
gujaf-211	148	7	formula	formula	NOUN
gujaf-211	148	8	:	:	PUNCT
gujaf-211	148	9	n=	n=	ADJ
gujaf-211	148	10	z2	z2	PROPN
gujaf-211	148	11	pq	pq	PROPN
gujaf-211	148	12	d2	d2	PROPN
gujaf-211	148	13	gusau	gusau	PROPN
gujaf-211	148	14	journal	journal	PROPN
gujaf-211	148	15	of	of	ADP
gujaf-211	148	16	accounting	accounting	NOUN
gujaf-211	148	17	and	and	CCONJ
gujaf-211	148	18	finance	finance	NOUN
gujaf-211	148	19	,	,	PUNCT
gujaf-211	148	20	vol	vol	NOUN
gujaf-211	148	21	.	.	PROPN
gujaf-211	148	22	4	4	NUM
gujaf-211	148	23	,	,	PUNCT
gujaf-211	148	24	issue	issue	NOUN
gujaf-211	148	25	1	1	NUM
gujaf-211	148	26	,	,	PUNCT
gujaf-211	148	27	april	april	PROPN
gujaf-211	148	28	,	,	PUNCT
gujaf-211	148	29	2023	2023	NUM
gujaf-211	148	30	125	125	NUM
gujaf-211	148	31	where	where	SCONJ
gujaf-211	148	32	n=	n=	ADJ
gujaf-211	148	33	sample	sample	NOUN
gujaf-211	148	34	size	size	NOUN
gujaf-211	148	35	,	,	PUNCT
gujaf-211	148	36	z	z	PROPN
gujaf-211	148	37	is	be	AUX
gujaf-211	148	38	standard	standard	ADJ
gujaf-211	148	39	normal	normal	ADJ
gujaf-211	148	40	deviation	deviation	NOUN
gujaf-211	148	41	of	of	ADP
gujaf-211	148	42	1.96	1.96	NUM
gujaf-211	148	43	,	,	PUNCT
gujaf-211	148	44	p	p	NOUN
gujaf-211	148	45	is	be	AUX
gujaf-211	148	46	the	the	DET
gujaf-211	148	47	prevalence	prevalence	NOUN
gujaf-211	148	48	which	which	PRON
gujaf-211	148	49	is	be	AUX
gujaf-211	148	50	45.4	45.4	NUM
gujaf-211	148	51	%	%	NOUN
gujaf-211	148	52	,	,	PUNCT
gujaf-211	148	53	q=	q=	ADV
gujaf-211	148	54	1	1	NUM
gujaf-211	148	55	-	-	PUNCT
gujaf-211	148	56	p	p	NOUN
gujaf-211	149	1	and	and	CCONJ
gujaf-211	149	2	d	d	NOUN
gujaf-211	149	3	is	be	AUX
gujaf-211	149	4	the	the	DET
gujaf-211	149	5	degree	degree	NOUN
gujaf-211	149	6	of	of	ADP
gujaf-211	149	7	accuracy	accuracy	NOUN
gujaf-211	149	8	desired	desire	VERB
gujaf-211	149	9	usually	usually	ADV
gujaf-211	149	10	set	set	VERB
gujaf-211	149	11	at	at	ADP
gujaf-211	149	12	5	5	NUM
gujaf-211	149	13	%	%	NOUN
gujaf-211	149	14	.	.	PUNCT
gujaf-211	150	1	therefore	therefore	ADV
gujaf-211	150	2	n	n	ADV
gujaf-211	150	3	=	=	NUM
gujaf-211	150	4	1.962	1.962	NUM
gujaf-211	150	5	×	×	NOUN
gujaf-211	150	6	0.45	0.45	NUM
gujaf-211	150	7	×	×	NOUN
gujaf-211	150	8	0.546	0.546	NUM
gujaf-211	150	9	0.052	0.052	NUM
gujaf-211	150	10	n	n	NOUN
gujaf-211	150	11	=	=	SYM
gujaf-211	150	12	380.9	380.9	NUM
gujaf-211	150	13	n=381	n=381	PROPN
gujaf-211	150	14	non	non	NOUN
gujaf-211	150	15	-	-	NOUN
gujaf-211	150	16	response=10	response=10	NOUN
gujaf-211	150	17	%	%	NOUN
gujaf-211	150	18	=	=	SYM
gujaf-211	150	19	n	n	NOUN
gujaf-211	150	20	=	=	SYM
gujaf-211	150	21	381	381	NUM
gujaf-211	150	22	100	100	NUM
gujaf-211	150	23	x	x	SYM
gujaf-211	150	24	10	10	NUM
gujaf-211	150	25	1	1	NUM
gujaf-211	150	26	=	=	SYM
gujaf-211	150	27	38.1	38.1	NUM
gujaf-211	150	28	final	final	ADJ
gujaf-211	150	29	sample	sample	NOUN
gujaf-211	150	30	size	size	NOUN
gujaf-211	150	31	n	n	CCONJ
gujaf-211	150	32	=	=	SYM
gujaf-211	150	33	n+nrr	n+nrr	NOUN
gujaf-211	150	34	=	=	NOUN
gujaf-211	150	35	381	381	NUM
gujaf-211	150	36	+	+	NUM
gujaf-211	150	37	38.1	38.1	NUM
gujaf-211	150	38	=	=	SYM
gujaf-211	150	39	419.1	419.1	NUM
gujaf-211	150	40	=	=	SYM
gujaf-211	150	41	420	420	NUM
gujaf-211	150	42	the	the	DET
gujaf-211	150	43	study	study	NOUN
gujaf-211	150	44	was	be	AUX
gujaf-211	150	45	conducted	conduct	VERB
gujaf-211	150	46	using	use	VERB
gujaf-211	150	47	a	a	DET
gujaf-211	150	48	sample	sample	NOUN
gujaf-211	150	49	size	size	NOUN
gujaf-211	150	50	of	of	ADP
gujaf-211	150	51	420	420	NUM
gujaf-211	150	52	.	.	PUNCT
gujaf-211	151	1	study	study	NOUN
gujaf-211	151	2	design	design	NOUN
gujaf-211	151	3	it	it	PRON
gujaf-211	151	4	was	be	AUX
gujaf-211	151	5	a	a	DET
gujaf-211	151	6	hospital	hospital	NOUN
gujaf-211	151	7	based	base	VERB
gujaf-211	151	8	cross	cross	ADJ
gujaf-211	151	9	-	-	ADJ
gujaf-211	151	10	sectional	sectional	ADJ
gujaf-211	151	11	descriptive	descriptive	ADJ
gujaf-211	151	12	study	study	NOUN
gujaf-211	151	13	among	among	ADP
gujaf-211	151	14	adults	adult	NOUN
gujaf-211	151	15	aged	age	VERB
gujaf-211	151	16	18	18	NUM
gujaf-211	151	17	years	year	NOUN
gujaf-211	151	18	to	to	ADP
gujaf-211	151	19	75	75	NUM
gujaf-211	151	20	years	year	NOUN
gujaf-211	151	21	.	.	PUNCT
gujaf-211	152	1	procedure	procedure	NOUN
gujaf-211	152	2	methodology	methodology	NOUN
gujaf-211	152	3	adult	adult	NOUN
gujaf-211	152	4	participants	participant	NOUN
gujaf-211	152	5	were	be	AUX
gujaf-211	152	6	approached	approach	VERB
gujaf-211	152	7	in	in	ADP
gujaf-211	152	8	surgical	surgical	ADJ
gujaf-211	152	9	out	out	NOUN
gujaf-211	152	10	-	-	PUNCT
gujaf-211	152	11	patient	patient	NOUN
gujaf-211	152	12	as	as	ADV
gujaf-211	152	13	well	well	ADV
gujaf-211	152	14	as	as	ADP
gujaf-211	152	15	casualty	casualty	NOUN
gujaf-211	152	16	.	.	PUNCT
gujaf-211	153	1	the	the	DET
gujaf-211	153	2	patients	patient	NOUN
gujaf-211	153	3	were	be	AUX
gujaf-211	153	4	informed	inform	VERB
gujaf-211	153	5	about	about	ADP
gujaf-211	153	6	the	the	DET
gujaf-211	153	7	study	study	NOUN
gujaf-211	153	8	[	[	X
gujaf-211	153	9	appendix	appendix	VERB
gujaf-211	153	10	i	i	PRON
gujaf-211	153	11	]	]	PUNCT
gujaf-211	153	12	and	and	CCONJ
gujaf-211	153	13	consent	consent	VERB
gujaf-211	153	14	form	form	NOUN
gujaf-211	153	15	[	[	X
gujaf-211	153	16	appendix	appendix	NOUN
gujaf-211	153	17	ii	ii	PROPN
gujaf-211	153	18	]	]	PUNCT
gujaf-211	153	19	was	be	AUX
gujaf-211	153	20	given	give	VERB
gujaf-211	153	21	to	to	ADP
gujaf-211	153	22	them	they	PRON
gujaf-211	153	23	after	after	ADP
gujaf-211	153	24	consenting	consent	VERB
gujaf-211	153	25	to	to	ADP
gujaf-211	153	26	the	the	DET
gujaf-211	153	27	study	study	NOUN
gujaf-211	153	28	.	.	PUNCT
gujaf-211	154	1	self	self	NOUN
gujaf-211	154	2	-	-	PUNCT
gujaf-211	154	3	administered	administer	VERB
gujaf-211	154	4	questionnaire	questionnaire	NOUN
gujaf-211	154	5	was	be	AUX
gujaf-211	154	6	given	give	VERB
gujaf-211	154	7	to	to	ADP
gujaf-211	154	8	them	they	PRON
gujaf-211	154	9	and	and	CCONJ
gujaf-211	154	10	those	those	PRON
gujaf-211	154	11	needing	need	VERB
gujaf-211	154	12	assistance	assistance	NOUN
gujaf-211	154	13	or	or	CCONJ
gujaf-211	154	14	interpretation	interpretation	NOUN
gujaf-211	154	15	were	be	AUX
gujaf-211	154	16	assisted	assist	VERB
gujaf-211	154	17	by	by	ADP
gujaf-211	154	18	the	the	DET
gujaf-211	154	19	research	research	NOUN
gujaf-211	154	20	assistant	assistant	NOUN
gujaf-211	154	21	.	.	PUNCT
gujaf-211	155	1	ethical	ethical	ADJ
gujaf-211	155	2	consideration	consideration	NOUN
gujaf-211	155	3	ethical	ethical	ADJ
gujaf-211	155	4	approval	approval	NOUN
gujaf-211	155	5	was	be	AUX
gujaf-211	155	6	sought	seek	VERB
gujaf-211	155	7	from	from	ADP
gujaf-211	155	8	the	the	DET
gujaf-211	155	9	research	research	NOUN
gujaf-211	155	10	ethics	ethic	NOUN
gujaf-211	155	11	committee	committee	PROPN
gujaf-211	155	12	of	of	ADP
gujaf-211	155	13	dalhatu	dalhatu	PROPN
gujaf-211	155	14	araf	araf	VERB
gujaf-211	155	15	specialist	specialist	ADJ
gujaf-211	155	16	hospital	hospital	NOUN
gujaf-211	155	17	lafia	lafia	NOUN
gujaf-211	155	18	.	.	PUNCT
gujaf-211	156	1	nasarawa	nasarawa	PROPN
gujaf-211	156	2	state	state	PROPN
gujaf-211	156	3	,	,	PUNCT
gujaf-211	156	4	permission	permission	NOUN
gujaf-211	156	5	was	be	AUX
gujaf-211	156	6	also	also	ADV
gujaf-211	156	7	sought	seek	VERB
gujaf-211	156	8	from	from	ADP
gujaf-211	156	9	the	the	DET
gujaf-211	156	10	head	head	NOUN
gujaf-211	156	11	of	of	ADP
gujaf-211	156	12	casualty	casualty	NOUN
gujaf-211	156	13	,	,	PUNCT
gujaf-211	156	14	general	general	ADJ
gujaf-211	156	15	outpatient	outpatient	NOUN
gujaf-211	156	16	department	department	PROPN
gujaf-211	156	17	(	(	PUNCT
gujaf-211	156	18	gopd	gopd	PROPN
gujaf-211	156	19	)	)	PUNCT
gujaf-211	156	20	,	,	PUNCT
gujaf-211	156	21	surgical	surgical	ADJ
gujaf-211	156	22	outpatient	outpatient	NOUN
gujaf-211	156	23	department	department	NOUN
gujaf-211	156	24	(	(	PUNCT
gujaf-211	156	25	sopd	sopd	PROPN
gujaf-211	156	26	)	)	PUNCT
gujaf-211	156	27	as	as	ADV
gujaf-211	156	28	well	well	ADV
gujaf-211	156	29	as	as	ADP
gujaf-211	156	30	the	the	DET
gujaf-211	156	31	male	male	ADJ
gujaf-211	156	32	and	and	CCONJ
gujaf-211	156	33	female	female	ADJ
gujaf-211	156	34	surgical	surgical	ADJ
gujaf-211	156	35	wards	ward	NOUN
gujaf-211	156	36	.	.	PUNCT
gujaf-211	157	1	4	4	X
gujaf-211	157	2	.	.	X
gujaf-211	157	3	data	datum	NOUN
gujaf-211	157	4	analysis	analysis	NOUN
gujaf-211	157	5	the	the	DET
gujaf-211	157	6	data	datum	NOUN
gujaf-211	157	7	collected	collect	VERB
gujaf-211	157	8	was	be	AUX
gujaf-211	157	9	entered	enter	VERB
gujaf-211	157	10	into	into	ADP
gujaf-211	157	11	a	a	DET
gujaf-211	157	12	microsoft	microsoft	PROPN
gujaf-211	157	13	excel	excel	PROPN
gujaf-211	157	14	sheet	sheet	NOUN
gujaf-211	157	15	with	with	ADP
gujaf-211	157	16	the	the	DET
gujaf-211	157	17	categorical	categorical	ADJ
gujaf-211	157	18	variables	variable	NOUN
gujaf-211	157	19	are	be	AUX
gujaf-211	157	20	coded	code	VERB
gujaf-211	157	21	(	(	PUNCT
gujaf-211	157	22	where	where	SCONJ
gujaf-211	157	23	1	1	NUM
gujaf-211	157	24	=	=	SYM
gujaf-211	157	25	male	male	NOUN
gujaf-211	157	26	and	and	CCONJ
gujaf-211	157	27	2	2	NUM
gujaf-211	157	28	=	=	SYM
gujaf-211	157	29	female	female	NOUN
gujaf-211	157	30	)	)	PUNCT
gujaf-211	157	31	before	before	ADP
gujaf-211	157	32	transferring	transfer	VERB
gujaf-211	157	33	into	into	ADP
gujaf-211	157	34	a	a	DET
gujaf-211	157	35	statistical	statistical	ADJ
gujaf-211	157	36	package	package	NOUN
gujaf-211	157	37	for	for	ADP
gujaf-211	157	38	the	the	DET
gujaf-211	157	39	social	social	ADJ
gujaf-211	157	40	science	science	NOUN
gujaf-211	157	41	(	(	PUNCT
gujaf-211	157	42	spss	spss	PROPN
gujaf-211	157	43	)	)	PUNCT
gujaf-211	157	44	version	version	NOUN
gujaf-211	157	45	20.0	20.0	NUM
gujaf-211	157	46	.	.	PUNCT
gujaf-211	158	1	categorical	categorical	ADJ
gujaf-211	158	2	variables	variable	NOUN
gujaf-211	158	3	(	(	PUNCT
gujaf-211	158	4	such	such	ADJ
gujaf-211	158	5	as	as	ADP
gujaf-211	158	6	gender	gender	NOUN
gujaf-211	158	7	,	,	PUNCT
gujaf-211	158	8	place	place	NOUN
gujaf-211	158	9	of	of	ADP
gujaf-211	158	10	residence	residence	NOUN
gujaf-211	158	11	,	,	PUNCT
gujaf-211	158	12	religion	religion	NOUN
gujaf-211	158	13	etc	etc	X
gujaf-211	158	14	)	)	PUNCT
gujaf-211	158	15	were	be	AUX
gujaf-211	158	16	presented	present	VERB
gujaf-211	158	17	in	in	ADP
gujaf-211	158	18	tables	table	NOUN
gujaf-211	158	19	of	of	ADP
gujaf-211	158	20	frequency	frequency	NOUN
gujaf-211	158	21	distribution	distribution	NOUN
gujaf-211	158	22	.	.	PUNCT
gujaf-211	159	1	mean	mean	VERB
gujaf-211	159	2	and	and	CCONJ
gujaf-211	159	3	standard	standard	ADJ
gujaf-211	159	4	deviation	deviation	NOUN
gujaf-211	159	5	of	of	ADP
gujaf-211	159	6	continuous	continuous	ADJ
gujaf-211	159	7	variables	variable	NOUN
gujaf-211	159	8	(	(	PUNCT
gujaf-211	159	9	such	such	ADJ
gujaf-211	159	10	as	as	ADP
gujaf-211	159	11	age	age	NOUN
gujaf-211	159	12	and	and	CCONJ
gujaf-211	159	13	cost	cost	NOUN
gujaf-211	159	14	of	of	ADP
gujaf-211	159	15	surgeries	surgery	NOUN
gujaf-211	159	16	etc	etc	X
gujaf-211	159	17	)	)	PUNCT
gujaf-211	159	18	calculated	calculate	VERB
gujaf-211	159	19	.	.	PUNCT
gujaf-211	160	1	the	the	DET
gujaf-211	160	2	association	association	NOUN
gujaf-211	160	3	between	between	ADP
gujaf-211	160	4	two	two	NUM
gujaf-211	160	5	gusau	gusau	ADJ
gujaf-211	160	6	journal	journal	NOUN
gujaf-211	160	7	of	of	ADP
gujaf-211	160	8	accounting	accounting	NOUN
gujaf-211	160	9	and	and	CCONJ
gujaf-211	160	10	finance	finance	NOUN
gujaf-211	160	11	,	,	PUNCT
gujaf-211	160	12	vol	vol	NOUN
gujaf-211	160	13	.	.	PROPN
gujaf-211	160	14	4	4	NUM
gujaf-211	160	15	,	,	PUNCT
gujaf-211	160	16	issue	issue	NOUN
gujaf-211	160	17	1	1	NUM
gujaf-211	160	18	,	,	PUNCT
gujaf-211	160	19	april	april	PROPN
gujaf-211	160	20	,	,	PUNCT
gujaf-211	160	21	2023	2023	NUM
gujaf-211	160	22	126	126	NUM
gujaf-211	160	23	means	mean	NOUN
gujaf-211	160	24	will	will	AUX
gujaf-211	160	25	be	be	AUX
gujaf-211	160	26	calculated	calculate	VERB
gujaf-211	160	27	using	use	VERB
gujaf-211	160	28	student	student	NOUN
gujaf-211	160	29	t	t	PROPN
gujaf-211	160	30	test	test	NOUN
gujaf-211	160	31	,	,	PUNCT
gujaf-211	160	32	while	while	SCONJ
gujaf-211	160	33	categorical	categorical	ADJ
gujaf-211	160	34	variables	variable	NOUN
gujaf-211	160	35	will	will	AUX
gujaf-211	160	36	be	be	AUX
gujaf-211	160	37	calculated	calculate	VERB
gujaf-211	160	38	using	use	VERB
gujaf-211	160	39	chi	chi	PROPN
gujaf-211	160	40	square	square	PROPN
gujaf-211	160	41	.	.	PUNCT
gujaf-211	161	1	the	the	DET
gujaf-211	161	2	significant	significant	ADJ
gujaf-211	161	3	p	p	NOUN
gujaf-211	161	4	value	value	NOUN
gujaf-211	161	5	was	be	AUX
gujaf-211	161	6	<	<	X
gujaf-211	161	7	0.05	0.05	NUM
gujaf-211	161	8	.	.	PUNCT
gujaf-211	162	1	funding	fund	VERB
gujaf-211	162	2	the	the	DET
gujaf-211	162	3	research	research	NOUN
gujaf-211	162	4	work	work	NOUN
gujaf-211	162	5	was	be	AUX
gujaf-211	162	6	funded	fund	VERB
gujaf-211	162	7	by	by	ADP
gujaf-211	162	8	the	the	DET
gujaf-211	162	9	researchers	researcher	NOUN
gujaf-211	162	10	with	with	ADP
gujaf-211	162	11	technical	technical	ADJ
gujaf-211	162	12	assistance	assistance	NOUN
gujaf-211	162	13	from	from	ADP
gujaf-211	162	14	the	the	DET
gujaf-211	162	15	hospital	hospital	NOUN
gujaf-211	162	16	research	research	NOUN
gujaf-211	162	17	unit	unit	NOUN
gujaf-211	162	18	.	.	PUNCT
gujaf-211	163	1	results	result	NOUN
gujaf-211	163	2	table	table	VERB
gujaf-211	163	3	1	1	NUM
gujaf-211	163	4	:	:	PUNCT
gujaf-211	163	5	socio	socio	NOUN
gujaf-211	163	6	-	-	PUNCT
gujaf-211	163	7	demographic	demographic	ADJ
gujaf-211	163	8	characteristics	characteristic	NOUN
gujaf-211	163	9	of	of	ADP
gujaf-211	163	10	the	the	DET
gujaf-211	163	11	study	study	NOUN
gujaf-211	163	12	participants	participant	NOUN
gujaf-211	163	13	variables	variable	VERB
gujaf-211	163	14	frequencies	frequency	NOUN
gujaf-211	163	15	(	(	PUNCT
gujaf-211	163	16	%	%	INTJ
gujaf-211	163	17	)	)	PUNCT
gujaf-211	163	18	age	age	NOUN
gujaf-211	163	19	(	(	PUNCT
gujaf-211	163	20	years	year	NOUN
gujaf-211	163	21	)	)	PUNCT
gujaf-211	163	22	0	0	NUM
gujaf-211	164	1	–	–	PUNCT
gujaf-211	164	2	17	17	NUM
gujaf-211	164	3	18–25	18–25	NUM
gujaf-211	164	4	26	26	NUM
gujaf-211	164	5	-	-	SYM
gujaf-211	164	6	35	35	NUM
gujaf-211	164	7	36	36	NUM
gujaf-211	164	8	-	-	SYM
gujaf-211	164	9	50	50	NUM
gujaf-211	164	10	51	51	NUM
gujaf-211	164	11	-	-	SYM
gujaf-211	164	12	60	60	NUM
gujaf-211	164	13	>	>	SYM
gujaf-211	164	14	60	60	NUM
gujaf-211	164	15	41	41	NUM
gujaf-211	164	16	(	(	PUNCT
gujaf-211	164	17	9.7	9.7	NUM
gujaf-211	164	18	%	%	NOUN
gujaf-211	164	19	)	)	PUNCT
gujaf-211	164	20	132	132	NUM
gujaf-211	164	21	(	(	PUNCT
gujaf-211	164	22	31.4	31.4	NUM
gujaf-211	164	23	%	%	NOUN
gujaf-211	164	24	)	)	PUNCT
gujaf-211	164	25	167	167	NUM
gujaf-211	164	26	(	(	PUNCT
gujaf-211	164	27	39.8	39.8	NUM
gujaf-211	164	28	%	%	NOUN
gujaf-211	164	29	)	)	PUNCT
gujaf-211	164	30	60	60	NUM
gujaf-211	164	31	(	(	PUNCT
gujaf-211	164	32	14.3	14.3	NUM
gujaf-211	164	33	%	%	NOUN
gujaf-211	164	34	)	)	PUNCT
gujaf-211	164	35	8	8	NUM
gujaf-211	164	36	(	(	PUNCT
gujaf-211	164	37	1.9	1.9	NUM
gujaf-211	164	38	%	%	NOUN
gujaf-211	164	39	)	)	PUNCT
gujaf-211	164	40	12	12	NUM
gujaf-211	164	41	(	(	PUNCT
gujaf-211	164	42	2.9	2.9	NUM
gujaf-211	164	43	%	%	NOUN
gujaf-211	164	44	)	)	PUNCT
gujaf-211	164	45	sex	sex	NOUN
gujaf-211	164	46	male	male	ADJ
gujaf-211	164	47	female	female	NOUN
gujaf-211	164	48	103	103	NUM
gujaf-211	164	49	(	(	PUNCT
gujaf-211	164	50	24.5	24.5	NUM
gujaf-211	164	51	%	%	NOUN
gujaf-211	164	52	)	)	PUNCT
gujaf-211	164	53	317	317	NUM
gujaf-211	164	54	(	(	PUNCT
gujaf-211	164	55	75.5	75.5	NUM
gujaf-211	164	56	%	%	NOUN
gujaf-211	164	57	)	)	PUNCT
gujaf-211	164	58	level	level	NOUN
gujaf-211	164	59	of	of	ADP
gujaf-211	164	60	education	education	NOUN
gujaf-211	164	61	primary	primary	ADJ
gujaf-211	164	62	secondary	secondary	ADJ
gujaf-211	164	63	tertiary	tertiary	ADJ
gujaf-211	164	64	152	152	NUM
gujaf-211	164	65	(	(	PUNCT
gujaf-211	164	66	36.2	36.2	NUM
gujaf-211	164	67	%	%	NOUN
gujaf-211	164	68	)	)	PUNCT
gujaf-211	164	69	132	132	NUM
gujaf-211	164	70	(	(	PUNCT
gujaf-211	164	71	31.4	31.4	NUM
gujaf-211	164	72	%	%	NOUN
gujaf-211	164	73	)	)	PUNCT
gujaf-211	164	74	136	136	NUM
gujaf-211	164	75	(	(	PUNCT
gujaf-211	164	76	32.4	32.4	NUM
gujaf-211	164	77	%	%	NOUN
gujaf-211	164	78	)	)	PUNCT
gujaf-211	165	1	religion	religion	NOUN
gujaf-211	165	2	christianity	christianity	PROPN
gujaf-211	165	3	islam	islam	PROPN
gujaf-211	165	4	149	149	NUM
gujaf-211	165	5	(	(	PUNCT
gujaf-211	165	6	35.5	35.5	NUM
gujaf-211	165	7	%	%	NOUN
gujaf-211	165	8	)	)	PUNCT
gujaf-211	165	9	271	271	NUM
gujaf-211	165	10	(	(	PUNCT
gujaf-211	165	11	64.5	64.5	NUM
gujaf-211	165	12	%	%	NOUN
gujaf-211	165	13	)	)	PUNCT
gujaf-211	165	14	marital	marital	ADJ
gujaf-211	165	15	status	status	NOUN
gujaf-211	165	16	single	single	ADJ
gujaf-211	165	17	married	married	ADJ
gujaf-211	165	18	divorce	divorce	NOUN
gujaf-211	165	19	/	/	PUNCT
gujaf-211	165	20	separated	separate	VERB
gujaf-211	165	21	widowed	widow	VERB
gujaf-211	165	22	71	71	NUM
gujaf-211	165	23	(	(	PUNCT
gujaf-211	165	24	16.9	16.9	NUM
gujaf-211	165	25	%	%	NOUN
gujaf-211	165	26	)	)	PUNCT
gujaf-211	165	27	336	336	NUM
gujaf-211	165	28	(	(	PUNCT
gujaf-211	165	29	80.0	80.0	NUM
gujaf-211	165	30	%	%	NOUN
gujaf-211	165	31	)	)	PUNCT
gujaf-211	165	32	7	7	NUM
gujaf-211	165	33	(	(	PUNCT
gujaf-211	165	34	1.7	1.7	NUM
gujaf-211	165	35	%	%	NOUN
gujaf-211	165	36	)	)	PUNCT
gujaf-211	165	37	6	6	NUM
gujaf-211	165	38	(	(	PUNCT
gujaf-211	165	39	1.4	1.4	NUM
gujaf-211	165	40	%	%	NOUN
gujaf-211	165	41	)	)	PUNCT
gujaf-211	165	42	number	number	NOUN
gujaf-211	165	43	of	of	ADP
gujaf-211	165	44	wives	wife	NOUN
gujaf-211	165	45	1	1	NUM
gujaf-211	165	46	2	2	NUM
gujaf-211	165	47	3	3	NUM
gujaf-211	165	48	4	4	NUM
gujaf-211	165	49	47	47	NUM
gujaf-211	165	50	(	(	PUNCT
gujaf-211	165	51	45.6	45.6	NUM
gujaf-211	165	52	%	%	NOUN
gujaf-211	165	53	)	)	PUNCT
gujaf-211	165	54	33	33	NUM
gujaf-211	165	55	(	(	PUNCT
gujaf-211	165	56	32.0	32.0	NUM
gujaf-211	165	57	%	%	NOUN
gujaf-211	165	58	)	)	PUNCT
gujaf-211	165	59	14	14	NUM
gujaf-211	165	60	(	(	PUNCT
gujaf-211	165	61	13.6	13.6	NUM
gujaf-211	165	62	%	%	NOUN
gujaf-211	165	63	)	)	PUNCT
gujaf-211	165	64	7	7	NUM
gujaf-211	165	65	(	(	PUNCT
gujaf-211	165	66	6.8	6.8	NUM
gujaf-211	165	67	%	%	NOUN
gujaf-211	165	68	)	)	PUNCT
gujaf-211	165	69	>	>	PUNCT
gujaf-211	165	70	4	4	NUM
gujaf-211	165	71	2	2	NUM
gujaf-211	165	72	(	(	PUNCT
gujaf-211	165	73	2.0	2.0	NUM
gujaf-211	165	74	%	%	NOUN
gujaf-211	165	75	)	)	PUNCT
gujaf-211	165	76	gusau	gusau	ADJ
gujaf-211	165	77	journal	journal	NOUN
gujaf-211	165	78	of	of	ADP
gujaf-211	165	79	accounting	accounting	NOUN
gujaf-211	165	80	and	and	CCONJ
gujaf-211	165	81	finance	finance	NOUN
gujaf-211	165	82	,	,	PUNCT
gujaf-211	165	83	vol	vol	NOUN
gujaf-211	165	84	.	.	PROPN
gujaf-211	166	1	4	4	NUM
gujaf-211	166	2	,	,	PUNCT
gujaf-211	166	3	issue	issue	NOUN
gujaf-211	166	4	1	1	NUM
gujaf-211	166	5	,	,	PUNCT
gujaf-211	166	6	april	april	PROPN
gujaf-211	166	7	,	,	PUNCT
gujaf-211	166	8	2023	2023	NUM
gujaf-211	166	9	127	127	NUM
gujaf-211	166	10	occupation	occupation	NOUN
gujaf-211	166	11	business	business	NOUN
gujaf-211	166	12	unemployed	unemployed	ADJ
gujaf-211	166	13	civil	civil	ADJ
gujaf-211	166	14	servant	servant	NOUN
gujaf-211	166	15	farmer	farmer	NOUN
gujaf-211	166	16	housewife	housewife	PROPN
gujaf-211	166	17	retiree	retiree	NOUN
gujaf-211	166	18	students	student	NOUN
gujaf-211	166	19	cattle	cattle	NOUN
gujaf-211	167	1	rearing	rear	VERB
gujaf-211	167	2	artisans	artisan	NOUN
gujaf-211	167	3	160	160	NUM
gujaf-211	167	4	(	(	PUNCT
gujaf-211	167	5	38.1	38.1	NUM
gujaf-211	167	6	%	%	NOUN
gujaf-211	167	7	)	)	PUNCT
gujaf-211	167	8	36	36	NUM
gujaf-211	167	9	(	(	PUNCT
gujaf-211	167	10	8.6	8.6	NUM
gujaf-211	167	11	%	%	NOUN
gujaf-211	167	12	)	)	PUNCT
gujaf-211	167	13	46	46	NUM
gujaf-211	167	14	(	(	PUNCT
gujaf-211	167	15	11.0	11.0	NUM
gujaf-211	167	16	%	%	NOUN
gujaf-211	167	17	)	)	PUNCT
gujaf-211	167	18	38	38	NUM
gujaf-211	167	19	(	(	PUNCT
gujaf-211	167	20	9.0	9.0	NUM
gujaf-211	167	21	%	%	NOUN
gujaf-211	167	22	)	)	PUNCT
gujaf-211	167	23	52	52	NUM
gujaf-211	167	24	(	(	PUNCT
gujaf-211	167	25	12.4	12.4	NUM
gujaf-211	167	26	%	%	NOUN
gujaf-211	167	27	)	)	PUNCT
gujaf-211	167	28	1	1	NUM
gujaf-211	167	29	(	(	PUNCT
gujaf-211	167	30	0.2	0.2	NUM
gujaf-211	167	31	%	%	NOUN
gujaf-211	167	32	)	)	PUNCT
gujaf-211	167	33	11	11	NUM
gujaf-211	167	34	(	(	PUNCT
gujaf-211	167	35	2.6	2.6	NUM
gujaf-211	167	36	%	%	NOUN
gujaf-211	167	37	)	)	PUNCT
gujaf-211	167	38	3	3	NUM
gujaf-211	167	39	(	(	PUNCT
gujaf-211	167	40	0.7	0.7	NUM
gujaf-211	167	41	%	%	NOUN
gujaf-211	167	42	)	)	PUNCT
gujaf-211	167	43	73	73	NUM
gujaf-211	167	44	(	(	PUNCT
gujaf-211	167	45	17.4	17.4	NUM
gujaf-211	167	46	%	%	NOUN
gujaf-211	167	47	)	)	PUNCT
gujaf-211	167	48	place	place	NOUN
gujaf-211	167	49	of	of	ADP
gujaf-211	167	50	residence	residence	NOUN
gujaf-211	167	51	rural	rural	ADJ
gujaf-211	167	52	urban	urban	ADJ
gujaf-211	167	53	310	310	NUM
gujaf-211	167	54	(	(	PUNCT
gujaf-211	167	55	73.8	73.8	NUM
gujaf-211	167	56	%	%	NOUN
gujaf-211	167	57	)	)	PUNCT
gujaf-211	167	58	110	110	NUM
gujaf-211	167	59	(	(	PUNCT
gujaf-211	167	60	26.2	26.2	NUM
gujaf-211	167	61	%	%	NOUN
gujaf-211	167	62	)	)	PUNCT
gujaf-211	167	63	mean	mean	NOUN
gujaf-211	167	64	age	age	NOUN
gujaf-211	167	65	(	(	PUNCT
gujaf-211	167	66	sd	sd	NOUN
gujaf-211	167	67	)	)	PUNCT
gujaf-211	167	68	=	=	SYM
gujaf-211	168	1	28.6	28.6	NUM
gujaf-211	168	2	(	(	PUNCT
gujaf-211	168	3	11.9	11.9	NUM
gujaf-211	168	4	)	)	PUNCT
gujaf-211	168	5	years	year	NOUN
gujaf-211	168	6	socio	socio	NOUN
gujaf-211	168	7	-	-	ADJ
gujaf-211	168	8	demographic	demographic	ADJ
gujaf-211	168	9	characteristics	characteristic	NOUN
gujaf-211	168	10	of	of	ADP
gujaf-211	168	11	the	the	DET
gujaf-211	168	12	study	study	NOUN
gujaf-211	168	13	participants	participant	VERB
gujaf-211	168	14	the	the	DET
gujaf-211	168	15	average	average	ADJ
gujaf-211	168	16	age	age	NOUN
gujaf-211	168	17	of	of	ADP
gujaf-211	168	18	patient	patient	NOUN
gujaf-211	168	19	was	be	AUX
gujaf-211	168	20	28.6	28.6	NUM
gujaf-211	168	21	±	±	NUM
gujaf-211	168	22	11.9	11.9	NUM
gujaf-211	168	23	years	year	NOUN
gujaf-211	168	24	with	with	ADP
gujaf-211	168	25	majority	majority	NOUN
gujaf-211	168	26	of	of	ADP
gujaf-211	168	27	patients	patient	NOUN
gujaf-211	168	28	,	,	PUNCT
gujaf-211	168	29	167	167	NUM
gujaf-211	168	30	(	(	PUNCT
gujaf-211	168	31	39.8	39.8	NUM
gujaf-211	168	32	%	%	NOUN
gujaf-211	168	33	)	)	PUNCT
gujaf-211	168	34	from	from	ADP
gujaf-211	168	35	the	the	DET
gujaf-211	168	36	age	age	NOUN
gujaf-211	168	37	group	group	NOUN
gujaf-211	168	38	26	26	NUM
gujaf-211	168	39	–	–	PUNCT
gujaf-211	168	40	35	35	NUM
gujaf-211	168	41	years	year	NOUN
gujaf-211	168	42	.	.	PUNCT
gujaf-211	169	1	there	there	PRON
gujaf-211	169	2	were	be	VERB
gujaf-211	169	3	more	more	ADV
gujaf-211	169	4	female	female	ADJ
gujaf-211	169	5	,	,	PUNCT
gujaf-211	169	6	317	317	NUM
gujaf-211	169	7	(	(	PUNCT
gujaf-211	169	8	75.5	75.5	NUM
gujaf-211	169	9	%	%	NOUN
gujaf-211	169	10	)	)	PUNCT
gujaf-211	169	11	in	in	ADP
gujaf-211	169	12	this	this	DET
gujaf-211	169	13	study	study	NOUN
gujaf-211	169	14	when	when	SCONJ
gujaf-211	169	15	compared	compare	VERB
gujaf-211	169	16	to	to	ADP
gujaf-211	169	17	male	male	NOUN
gujaf-211	169	18	.	.	PUNCT
gujaf-211	170	1	level	level	NOUN
gujaf-211	170	2	of	of	ADP
gujaf-211	170	3	education	education	NOUN
gujaf-211	170	4	varied	varied	ADJ
gujaf-211	170	5	as	as	SCONJ
gujaf-211	170	6	most	most	ADJ
gujaf-211	170	7	participants	participant	NOUN
gujaf-211	170	8	152	152	NUM
gujaf-211	170	9	(	(	PUNCT
gujaf-211	170	10	36.1	36.1	NUM
gujaf-211	170	11	%	%	NOUN
gujaf-211	170	12	)	)	PUNCT
gujaf-211	170	13	in	in	ADP
gujaf-211	170	14	this	this	DET
gujaf-211	170	15	study	study	NOUN
gujaf-211	170	16	,	,	PUNCT
gujaf-211	170	17	had	have	VERB
gujaf-211	170	18	primary	primary	ADJ
gujaf-211	170	19	education	education	NOUN
gujaf-211	170	20	only	only	ADV
gujaf-211	170	21	.	.	PUNCT
gujaf-211	171	1	islamic	islamic	ADJ
gujaf-211	171	2	religion	religion	PROPN
gujaf-211	171	3	was	be	AUX
gujaf-211	171	4	the	the	DET
gujaf-211	171	5	most	most	ADJ
gujaf-211	171	6	271	271	NUM
gujaf-211	171	7	(	(	PUNCT
gujaf-211	171	8	64.5	64.5	NUM
gujaf-211	171	9	%	%	NOUN
gujaf-211	171	10	)	)	PUNCT
gujaf-211	171	11	practiced	practice	VERB
gujaf-211	171	12	in	in	ADP
gujaf-211	171	13	this	this	DET
gujaf-211	171	14	study	study	NOUN
gujaf-211	171	15	population	population	NOUN
gujaf-211	171	16	.	.	PUNCT
gujaf-211	172	1	most	most	ADJ
gujaf-211	172	2	336	336	NUM
gujaf-211	172	3	(	(	PUNCT
gujaf-211	172	4	80.6	80.6	NUM
gujaf-211	172	5	%	%	NOUN
gujaf-211	172	6	)	)	PUNCT
gujaf-211	172	7	participants	participant	NOUN
gujaf-211	172	8	were	be	AUX
gujaf-211	172	9	married	marry	VERB
gujaf-211	172	10	,	,	PUNCT
gujaf-211	172	11	and	and	CCONJ
gujaf-211	172	12	of	of	ADP
gujaf-211	172	13	the	the	DET
gujaf-211	172	14	103	103	NUM
gujaf-211	172	15	male	male	ADJ
gujaf-211	172	16	participants	participant	NOUN
gujaf-211	172	17	,	,	PUNCT
gujaf-211	172	18	47	47	NUM
gujaf-211	172	19	(	(	PUNCT
gujaf-211	172	20	45.6	45.6	NUM
gujaf-211	172	21	%	%	NOUN
gujaf-211	172	22	)	)	PUNCT
gujaf-211	172	23	had	have	VERB
gujaf-211	172	24	one	one	NUM
gujaf-211	172	25	wife	wife	NOUN
gujaf-211	172	26	while	while	SCONJ
gujaf-211	172	27	9	9	NUM
gujaf-211	172	28	(	(	PUNCT
gujaf-211	172	29	8.8	8.8	NUM
gujaf-211	172	30	%	%	NOUN
gujaf-211	172	31	)	)	PUNCT
gujaf-211	172	32	had	have	VERB
gujaf-211	172	33	four	four	NUM
gujaf-211	172	34	or	or	CCONJ
gujaf-211	172	35	more	more	ADJ
gujaf-211	172	36	wives	wife	NOUN
gujaf-211	172	37	.	.	PUNCT
gujaf-211	173	1	occupation	occupation	NOUN
gujaf-211	173	2	of	of	ADP
gujaf-211	173	3	the	the	DET
gujaf-211	173	4	participants	participant	NOUN
gujaf-211	173	5	revealed	reveal	VERB
gujaf-211	173	6	majority	majority	NOUN
gujaf-211	173	7	160(38.1	160(38.1	NUM
gujaf-211	173	8	%	%	NOUN
gujaf-211	173	9	)	)	PUNCT
gujaf-211	173	10	were	be	AUX
gujaf-211	173	11	involved	involve	VERB
gujaf-211	173	12	in	in	ADP
gujaf-211	173	13	various	various	ADJ
gujaf-211	173	14	businesses	business	NOUN
gujaf-211	173	15	.	.	PUNCT
gujaf-211	174	1	most	most	ADJ
gujaf-211	174	2	310	310	NUM
gujaf-211	174	3	(	(	PUNCT
gujaf-211	174	4	73.8	73.8	NUM
gujaf-211	174	5	)	)	PUNCT
gujaf-211	174	6	of	of	ADP
gujaf-211	174	7	our	our	PRON
gujaf-211	174	8	study	study	NOUN
gujaf-211	174	9	participants	participant	NOUN
gujaf-211	174	10	lived	live	VERB
gujaf-211	174	11	in	in	ADP
gujaf-211	174	12	rural	rural	ADJ
gujaf-211	174	13	areas	area	NOUN
gujaf-211	174	14	table	table	VERB
gujaf-211	174	15	1	1	NUM
gujaf-211	174	16	.	.	PUNCT
gujaf-211	174	17	table	table	NOUN
gujaf-211	174	18	2	2	NUM
gujaf-211	174	19	:	:	PUNCT
gujaf-211	174	20	type	type	NOUN
gujaf-211	174	21	of	of	ADP
gujaf-211	174	22	surgery	surgery	NOUN
gujaf-211	174	23	and	and	CCONJ
gujaf-211	174	24	treatment	treatment	NOUN
gujaf-211	174	25	outcome	outcome	NOUN
gujaf-211	174	26	variables	variable	NOUN
gujaf-211	174	27	frequency	frequency	NOUN
gujaf-211	174	28	(	(	PUNCT
gujaf-211	174	29	%	%	INTJ
gujaf-211	174	30	)	)	PUNCT
gujaf-211	174	31	type	type	NOUN
gujaf-211	174	32	of	of	ADP
gujaf-211	174	33	hospital	hospital	NOUN
gujaf-211	174	34	facility	facility	NOUN
gujaf-211	174	35	secondary	secondary	ADJ
gujaf-211	174	36	tertiary	tertiary	ADJ
gujaf-211	174	37	59	59	NUM
gujaf-211	174	38	(	(	PUNCT
gujaf-211	174	39	14.0	14.0	NUM
gujaf-211	174	40	%	%	NOUN
gujaf-211	174	41	)	)	PUNCT
gujaf-211	174	42	361	361	NUM
gujaf-211	174	43	(	(	PUNCT
gujaf-211	174	44	86.0	86.0	NUM
gujaf-211	174	45	%	%	NOUN
gujaf-211	174	46	)	)	PUNCT
gujaf-211	175	1	nhis	nhis	PRON
gujaf-211	175	2	user	user	NOUN
gujaf-211	175	3	yes	yes	INTJ
gujaf-211	175	4	28	28	NUM
gujaf-211	175	5	(	(	PUNCT
gujaf-211	175	6	6.7	6.7	NUM
gujaf-211	175	7	%	%	NOUN
gujaf-211	175	8	)	)	PUNCT
gujaf-211	175	9	no	no	DET
gujaf-211	175	10	392	392	NUM
gujaf-211	175	11	(	(	PUNCT
gujaf-211	175	12	93.3	93.3	NUM
gujaf-211	175	13	%	%	NOUN
gujaf-211	175	14	)	)	PUNCT
gujaf-211	175	15	type	type	NOUN
gujaf-211	175	16	of	of	ADP
gujaf-211	175	17	surgery	surgery	NOUN
gujaf-211	175	18	appendectomy	appendectomy	NOUN
gujaf-211	175	19	amputation	amputation	NOUN
gujaf-211	175	20	urethroplasty	urethroplasty	ADJ
gujaf-211	175	21	arthrotomy	arthrotomy	NOUN
gujaf-211	175	22	26	26	NUM
gujaf-211	175	23	(	(	PUNCT
gujaf-211	175	24	6.1	6.1	NUM
gujaf-211	175	25	%	%	NOUN
gujaf-211	175	26	)	)	PUNCT
gujaf-211	175	27	8	8	NUM
gujaf-211	175	28	(	(	PUNCT
gujaf-211	175	29	1.9	1.9	NUM
gujaf-211	175	30	%	%	NOUN
gujaf-211	175	31	)	)	PUNCT
gujaf-211	175	32	2	2	NUM
gujaf-211	175	33	(	(	PUNCT
gujaf-211	175	34	0.5	0.5	NUM
gujaf-211	175	35	%	%	NOUN
gujaf-211	175	36	)	)	PUNCT
gujaf-211	175	37	4	4	NUM
gujaf-211	175	38	(	(	PUNCT
gujaf-211	175	39	1.0	1.0	NUM
gujaf-211	175	40	%	%	NOUN
gujaf-211	175	41	)	)	PUNCT
gujaf-211	175	42	gusau	gusau	ADJ
gujaf-211	175	43	journal	journal	NOUN
gujaf-211	175	44	of	of	ADP
gujaf-211	175	45	accounting	accounting	NOUN
gujaf-211	175	46	and	and	CCONJ
gujaf-211	175	47	finance	finance	NOUN
gujaf-211	175	48	,	,	PUNCT
gujaf-211	175	49	vol	vol	NOUN
gujaf-211	175	50	.	.	PROPN
gujaf-211	175	51	4	4	NUM
gujaf-211	175	52	,	,	PUNCT
gujaf-211	175	53	issue	issue	NOUN
gujaf-211	175	54	1	1	NUM
gujaf-211	175	55	,	,	PUNCT
gujaf-211	175	56	april	april	PROPN
gujaf-211	175	57	,	,	PUNCT
gujaf-211	175	58	2023	2023	NUM
gujaf-211	175	59	128	128	NUM
gujaf-211	175	60	caesarean	caesarean	ADJ
gujaf-211	175	61	section	section	NOUN
gujaf-211	175	62	cervical	cervical	ADJ
gujaf-211	175	63	cerclage	cerclage	NOUN
gujaf-211	175	64	exploratory	exploratory	ADJ
gujaf-211	175	65	laparotomy	laparotomy	NOUN
gujaf-211	175	66	excision	excision	NOUN
gujaf-211	175	67	biopsy	biopsy	VERB
gujaf-211	175	68	facial	facial	ADJ
gujaf-211	175	69	repair	repair	NOUN
gujaf-211	175	70	herniorraphy	herniorraphy	NOUN
gujaf-211	175	71	hysterectomy	hysterectomy	NOUN
gujaf-211	175	72	hydrocelectomy	hydrocelectomy	ADV
gujaf-211	175	73	herniotomy	herniotomy	VERB
gujaf-211	175	74	intussusception	intussusception	NOUN
gujaf-211	175	75	reduction	reduction	NOUN
gujaf-211	175	76	myomectomy	myomectomy	NOUN
gujaf-211	175	77	nasal	nasal	PROPN
gujaf-211	175	78	packing	pack	VERB
gujaf-211	175	79	prostatectomy	prostatectomy	ADP
gujaf-211	175	80	removal	removal	NOUN
gujaf-211	175	81	of	of	ADP
gujaf-211	175	82	implant	implant	ADJ
gujaf-211	175	83	scrotal	scrotal	ADJ
gujaf-211	175	84	exploration	exploration	NOUN
gujaf-211	175	85	tah	tah	PROPN
gujaf-211	175	86	wound	wind	VERB
gujaf-211	175	87	debridement	debridement	NOUN
gujaf-211	175	88	with	with	ADP
gujaf-211	175	89	pop	pop	NOUN
gujaf-211	175	90	osteotomy	osteotomy	ADP
gujaf-211	175	91	252	252	NUM
gujaf-211	175	92	(	(	PUNCT
gujaf-211	175	93	60.0	60.0	NUM
gujaf-211	175	94	%	%	NOUN
gujaf-211	175	95	)	)	PUNCT
gujaf-211	175	96	3	3	NUM
gujaf-211	175	97	(	(	PUNCT
gujaf-211	175	98	0.7	0.7	NUM
gujaf-211	175	99	%	%	NOUN
gujaf-211	175	100	)	)	PUNCT
gujaf-211	175	101	70	70	NUM
gujaf-211	175	102	(	(	PUNCT
gujaf-211	175	103	16.7	16.7	NUM
gujaf-211	175	104	%	%	NOUN
gujaf-211	175	105	)	)	PUNCT
gujaf-211	175	106	5	5	NUM
gujaf-211	175	107	(	(	PUNCT
gujaf-211	175	108	1.2	1.2	NUM
gujaf-211	175	109	%	%	NOUN
gujaf-211	175	110	)	)	PUNCT
gujaf-211	175	111	4	4	NUM
gujaf-211	175	112	(	(	PUNCT
gujaf-211	175	113	1.0	1.0	NUM
gujaf-211	175	114	%	%	NOUN
gujaf-211	175	115	)	)	PUNCT
gujaf-211	175	116	9	9	NUM
gujaf-211	175	117	(	(	PUNCT
gujaf-211	175	118	2.1	2.1	NUM
gujaf-211	175	119	%	%	NOUN
gujaf-211	175	120	)	)	PUNCT
gujaf-211	175	121	4	4	NUM
gujaf-211	175	122	(	(	PUNCT
gujaf-211	175	123	1.0	1.0	NUM
gujaf-211	175	124	%	%	NOUN
gujaf-211	175	125	)	)	PUNCT
gujaf-211	175	126	2	2	NUM
gujaf-211	175	127	(	(	PUNCT
gujaf-211	175	128	0.5	0.5	NUM
gujaf-211	175	129	%	%	NOUN
gujaf-211	175	130	)	)	PUNCT
gujaf-211	175	131	3	3	NUM
gujaf-211	175	132	(	(	PUNCT
gujaf-211	175	133	0.7	0.7	NUM
gujaf-211	175	134	%	%	NOUN
gujaf-211	175	135	)	)	PUNCT
gujaf-211	175	136	1	1	NUM
gujaf-211	175	137	(	(	PUNCT
gujaf-211	175	138	0.2	0.2	NUM
gujaf-211	175	139	%	%	NOUN
gujaf-211	175	140	)	)	PUNCT
gujaf-211	175	141	5	5	NUM
gujaf-211	175	142	(	(	PUNCT
gujaf-211	175	143	1.2	1.2	NUM
gujaf-211	175	144	%	%	NOUN
gujaf-211	175	145	)	)	PUNCT
gujaf-211	175	146	1	1	NUM
gujaf-211	175	147	(	(	PUNCT
gujaf-211	175	148	0.2	0.2	NUM
gujaf-211	175	149	%	%	NOUN
gujaf-211	175	150	)	)	PUNCT
gujaf-211	175	151	3	3	NUM
gujaf-211	175	152	(	(	PUNCT
gujaf-211	175	153	0.7	0.7	NUM
gujaf-211	175	154	%	%	NOUN
gujaf-211	175	155	)	)	PUNCT
gujaf-211	175	156	4	4	NUM
gujaf-211	175	157	(	(	PUNCT
gujaf-211	175	158	1.0	1.0	NUM
gujaf-211	175	159	%	%	NOUN
gujaf-211	175	160	)	)	PUNCT
gujaf-211	175	161	3	3	NUM
gujaf-211	175	162	(	(	PUNCT
gujaf-211	175	163	0.7	0.7	NUM
gujaf-211	175	164	%	%	NOUN
gujaf-211	175	165	)	)	PUNCT
gujaf-211	175	166	6	6	NUM
gujaf-211	175	167	(	(	PUNCT
gujaf-211	175	168	1.4	1.4	NUM
gujaf-211	175	169	%	%	NOUN
gujaf-211	175	170	)	)	PUNCT
gujaf-211	175	171	3	3	NUM
gujaf-211	175	172	(	(	PUNCT
gujaf-211	175	173	0.7	0.7	NUM
gujaf-211	175	174	%	%	NOUN
gujaf-211	175	175	)	)	PUNCT
gujaf-211	175	176	2	2	NUM
gujaf-211	175	177	(	(	PUNCT
gujaf-211	175	178	0.5	0.5	NUM
gujaf-211	175	179	%	%	NOUN
gujaf-211	175	180	)	)	PUNCT
gujaf-211	175	181	surgical	surgical	ADJ
gujaf-211	175	182	outcome	outcome	NOUN
gujaf-211	175	183	successful	successful	ADJ
gujaf-211	175	184	not	not	PART
gujaf-211	175	185	successful	successful	ADJ
gujaf-211	175	186	(	(	PUNCT
gujaf-211	175	187	death	death	NOUN
gujaf-211	175	188	)	)	PUNCT
gujaf-211	175	189	418	418	NUM
gujaf-211	175	190	(	(	PUNCT
gujaf-211	175	191	99.5	99.5	NUM
gujaf-211	175	192	%	%	NOUN
gujaf-211	175	193	)	)	PUNCT
gujaf-211	175	194	2	2	NUM
gujaf-211	175	195	(	(	PUNCT
gujaf-211	175	196	0.5	0.5	NUM
gujaf-211	175	197	%	%	NOUN
gujaf-211	175	198	)	)	PUNCT
gujaf-211	175	199	type	type	NOUN
gujaf-211	175	200	of	of	ADP
gujaf-211	175	201	surgery	surgery	NOUN
gujaf-211	175	202	and	and	CCONJ
gujaf-211	175	203	treatment	treatment	NOUN
gujaf-211	175	204	outcome	outcome	NOUN
gujaf-211	175	205	type	type	NOUN
gujaf-211	175	206	of	of	ADP
gujaf-211	175	207	health	health	NOUN
gujaf-211	175	208	facility	facility	NOUN
gujaf-211	175	209	attended	attend	VERB
gujaf-211	175	210	by	by	ADP
gujaf-211	175	211	patients	patient	NOUN
gujaf-211	175	212	before	before	ADP
gujaf-211	175	213	referral	referral	NOUN
gujaf-211	175	214	to	to	ADP
gujaf-211	175	215	our	our	PRON
gujaf-211	175	216	facility	facility	NOUN
gujaf-211	175	217	revealed	reveal	VERB
gujaf-211	175	218	that	that	SCONJ
gujaf-211	175	219	most	most	ADJ
gujaf-211	175	220	patients	patient	NOUN
gujaf-211	175	221	361	361	NUM
gujaf-211	175	222	(	(	PUNCT
gujaf-211	175	223	88.3	88.3	NUM
gujaf-211	175	224	%	%	NOUN
gujaf-211	175	225	)	)	PUNCT
gujaf-211	175	226	attended	attend	VERB
gujaf-211	175	227	tertiary	tertiary	ADJ
gujaf-211	175	228	health	health	NOUN
gujaf-211	175	229	facility	facility	NOUN
gujaf-211	175	230	.	.	PUNCT
gujaf-211	176	1	only	only	ADV
gujaf-211	176	2	a	a	DET
gujaf-211	176	3	handful	handful	NOUN
gujaf-211	176	4	of	of	ADP
gujaf-211	176	5	the	the	DET
gujaf-211	176	6	total	total	ADJ
gujaf-211	176	7	patients	patient	NOUN
gujaf-211	176	8	,	,	PUNCT
gujaf-211	176	9	28	28	NUM
gujaf-211	176	10	(	(	PUNCT
gujaf-211	176	11	6.7	6.7	NUM
gujaf-211	176	12	%	%	NOUN
gujaf-211	176	13	)	)	PUNCT
gujaf-211	176	14	had	have	VERB
gujaf-211	176	15	health	health	NOUN
gujaf-211	176	16	insurance	insurance	NOUN
gujaf-211	176	17	coverage	coverage	NOUN
gujaf-211	176	18	(	(	PUNCT
gujaf-211	176	19	nhis	nhis	NOUN
gujaf-211	176	20	)	)	PUNCT
gujaf-211	176	21	.	.	PUNCT
gujaf-211	177	1	type	type	NOUN
gujaf-211	177	2	of	of	ADP
gujaf-211	177	3	surgery	surgery	NOUN
gujaf-211	177	4	performed	perform	VERB
gujaf-211	177	5	among	among	ADP
gujaf-211	177	6	the	the	DET
gujaf-211	177	7	patients	patient	NOUN
gujaf-211	177	8	revealed	reveal	VERB
gujaf-211	177	9	majority	majority	NOUN
gujaf-211	177	10	252	252	NUM
gujaf-211	177	11	(	(	PUNCT
gujaf-211	177	12	60.0	60.0	NUM
gujaf-211	177	13	%	%	NOUN
gujaf-211	177	14	)	)	PUNCT
gujaf-211	177	15	had	have	VERB
gujaf-211	177	16	caesarean	caesarean	ADJ
gujaf-211	177	17	section	section	NOUN
gujaf-211	177	18	and	and	CCONJ
gujaf-211	177	19	70	70	NUM
gujaf-211	177	20	(	(	PUNCT
gujaf-211	177	21	15.7	15.7	NUM
gujaf-211	177	22	%	%	NOUN
gujaf-211	177	23	)	)	PUNCT
gujaf-211	177	24	had	have	VERB
gujaf-211	177	25	exploratory	exploratory	ADJ
gujaf-211	177	26	laparotomy	laparotomy	NOUN
gujaf-211	177	27	as	as	ADP
gujaf-211	177	28	evident	evident	ADJ
gujaf-211	177	29	by	by	ADP
gujaf-211	177	30	the	the	DET
gujaf-211	177	31	age	age	NOUN
gujaf-211	177	32	of	of	ADP
gujaf-211	177	33	most	most	ADJ
gujaf-211	177	34	patients	patient	NOUN
gujaf-211	177	35	being	be	AUX
gujaf-211	177	36	within	within	ADP
gujaf-211	177	37	the	the	DET
gujaf-211	177	38	reproductive	reproductive	ADJ
gujaf-211	177	39	age	age	NOUN
gujaf-211	177	40	.	.	PUNCT
gujaf-211	178	1	outcome	outcome	NOUN
gujaf-211	178	2	of	of	ADP
gujaf-211	178	3	surgeries	surgery	NOUN
gujaf-211	178	4	showed	show	VERB
gujaf-211	178	5	that	that	SCONJ
gujaf-211	178	6	418	418	NUM
gujaf-211	178	7	(	(	PUNCT
gujaf-211	178	8	99.5	99.5	NUM
gujaf-211	178	9	%	%	NOUN
gujaf-211	178	10	)	)	PUNCT
gujaf-211	178	11	had	have	VERB
gujaf-211	178	12	successful	successful	ADJ
gujaf-211	178	13	outcome	outcome	NOUN
gujaf-211	178	14	while	while	SCONJ
gujaf-211	178	15	2	2	NUM
gujaf-211	178	16	(	(	PUNCT
gujaf-211	178	17	0.4	0.4	NUM
gujaf-211	178	18	%	%	NOUN
gujaf-211	178	19	)	)	PUNCT
gujaf-211	178	20	cases	case	NOUN
gujaf-211	178	21	were	be	AUX
gujaf-211	178	22	not	not	PART
gujaf-211	178	23	successful	successful	ADJ
gujaf-211	178	24	as	as	SCONJ
gujaf-211	178	25	they	they	PRON
gujaf-211	178	26	resulted	result	VERB
gujaf-211	178	27	in	in	ADP
gujaf-211	178	28	deaths	death	NOUN
gujaf-211	178	29	table	table	NOUN
gujaf-211	178	30	2	2	NUM
gujaf-211	178	31	.	.	PUNCT
gujaf-211	178	32	gusau	gusau	PROPN
gujaf-211	178	33	journal	journal	PROPN
gujaf-211	178	34	of	of	ADP
gujaf-211	178	35	accounting	accounting	NOUN
gujaf-211	178	36	and	and	CCONJ
gujaf-211	178	37	finance	finance	NOUN
gujaf-211	178	38	,	,	PUNCT
gujaf-211	178	39	vol	vol	NOUN
gujaf-211	178	40	.	.	PROPN
gujaf-211	178	41	4	4	NUM
gujaf-211	178	42	,	,	PUNCT
gujaf-211	178	43	issue	issue	NOUN
gujaf-211	178	44	1	1	NUM
gujaf-211	178	45	,	,	PUNCT
gujaf-211	178	46	april	april	PROPN
gujaf-211	178	47	,	,	PUNCT
gujaf-211	178	48	2023	2023	NUM
gujaf-211	178	49	129	129	NUM
gujaf-211	178	50	table3	table3	PROPN
gujaf-211	178	51	:	:	PUNCT
gujaf-211	178	52	sources	source	NOUN
gujaf-211	178	53	of	of	ADP
gujaf-211	178	54	financing	financing	NOUN
gujaf-211	178	55	in	in	ADP
gujaf-211	178	56	this	this	DET
gujaf-211	178	57	study	study	NOUN
gujaf-211	178	58	population	population	NOUN
gujaf-211	178	59	variables	variable	NOUN
gujaf-211	178	60	rural	rural	ADJ
gujaf-211	178	61	(	(	PUNCT
gujaf-211	178	62	%	%	INTJ
gujaf-211	178	63	)	)	PUNCT
gujaf-211	178	64	urban	urban	ADJ
gujaf-211	178	65	(	(	PUNCT
gujaf-211	178	66	%	%	NOUN
gujaf-211	178	67	)	)	PUNCT
gujaf-211	178	68	total	total	NOUN
gujaf-211	178	69	(	(	PUNCT
gujaf-211	178	70	%	%	NOUN
gujaf-211	178	71	)	)	PUNCT
gujaf-211	178	72	p	p	X
gujaf-211	178	73	-	-	PUNCT
gujaf-211	178	74	value	value	NOUN
gujaf-211	178	75	source	source	NOUN
gujaf-211	178	76	of	of	ADP
gujaf-211	178	77	healthcare	healthcare	NOUN
gujaf-211	178	78	financing	finance	VERB
gujaf-211	178	79	nhis	nhis	NOUN
gujaf-211	178	80	11	11	NUM
gujaf-211	178	81	(	(	PUNCT
gujaf-211	178	82	39.3	39.3	NUM
gujaf-211	178	83	)	)	PUNCT
gujaf-211	178	84	17	17	NUM
gujaf-211	178	85	(	(	PUNCT
gujaf-211	178	86	60.7	60.7	NUM
gujaf-211	178	87	)	)	SYM
gujaf-211	178	88	28	28	NUM
gujaf-211	178	89	(	(	PUNCT
gujaf-211	178	90	6.7	6.7	NUM
gujaf-211	178	91	)	)	PUNCT
gujaf-211	178	92	0.037	0.037	NUM
gujaf-211	178	93	personal	personal	ADJ
gujaf-211	178	94	203	203	NUM
gujaf-211	178	95	(	(	PUNCT
gujaf-211	178	96	71.5	71.5	NUM
gujaf-211	178	97	)	)	SYM
gujaf-211	178	98	81	81	NUM
gujaf-211	178	99	(	(	PUNCT
gujaf-211	178	100	28.5	28.5	NUM
gujaf-211	178	101	)	)	PUNCT
gujaf-211	178	102	284	284	NUM
gujaf-211	178	103	(	(	PUNCT
gujaf-211	178	104	67.6	67.6	NUM
gujaf-211	178	105	)	)	PUNCT
gujaf-211	178	106	siblings	sibling	NOUN
gujaf-211	178	107	/	/	SYM
gujaf-211	178	108	parents	parent	NOUN
gujaf-211	178	109	36	36	NUM
gujaf-211	178	110	(	(	PUNCT
gujaf-211	178	111	92.3	92.3	NUM
gujaf-211	178	112	)	)	PUNCT
gujaf-211	178	113	3	3	NUM
gujaf-211	178	114	(	(	PUNCT
gujaf-211	178	115	7.7	7.7	NUM
gujaf-211	178	116	)	)	PUNCT
gujaf-211	178	117	39	39	NUM
gujaf-211	178	118	(	(	PUNCT
gujaf-211	178	119	9.3	9.3	NUM
gujaf-211	178	120	)	)	PUNCT
gujaf-211	178	121	spouse	spouse	NOUN
gujaf-211	178	122	/	/	SYM
gujaf-211	178	123	children	child	NOUN
gujaf-211	178	124	35	35	NUM
gujaf-211	178	125	(	(	PUNCT
gujaf-211	178	126	67.3	67.3	NUM
gujaf-211	178	127	)	)	PUNCT
gujaf-211	178	128	17	17	NUM
gujaf-211	178	129	(	(	PUNCT
gujaf-211	178	130	32.7	32.7	NUM
gujaf-211	178	131	)	)	PUNCT
gujaf-211	178	132	52	52	NUM
gujaf-211	178	133	(	(	PUNCT
gujaf-211	178	134	12.4	12.4	NUM
gujaf-211	178	135	)	)	PUNCT
gujaf-211	178	136	other	other	ADJ
gujaf-211	178	137	relatives	relative	NOUN
gujaf-211	178	138	14	14	NUM
gujaf-211	178	139	(	(	PUNCT
gujaf-211	178	140	82.4	82.4	NUM
gujaf-211	178	141	)	)	PUNCT
gujaf-211	178	142	3	3	NUM
gujaf-211	178	143	(	(	PUNCT
gujaf-211	178	144	17.6	17.6	NUM
gujaf-211	178	145	)	)	PUNCT
gujaf-211	178	146	17	17	NUM
gujaf-211	178	147	(	(	PUNCT
gujaf-211	178	148	4.0	4.0	NUM
gujaf-211	178	149	)	)	PUNCT
gujaf-211	178	150	total	total	NOUN
gujaf-211	178	151	299	299	NUM
gujaf-211	178	152	(	(	PUNCT
gujaf-211	178	153	100.0	100.0	NUM
gujaf-211	178	154	)	)	PUNCT
gujaf-211	178	155	121	121	NUM
gujaf-211	178	156	(	(	PUNCT
gujaf-211	178	157	100.0	100.0	NUM
gujaf-211	178	158	)	)	SYM
gujaf-211	178	159	420	420	NUM
gujaf-211	178	160	(	(	PUNCT
gujaf-211	178	161	100.0	100.0	NUM
gujaf-211	178	162	)	)	PUNCT
gujaf-211	178	163	sources	source	NOUN
gujaf-211	178	164	of	of	ADP
gujaf-211	178	165	financing	financing	NOUN
gujaf-211	178	166	in	in	ADP
gujaf-211	178	167	this	this	DET
gujaf-211	178	168	study	study	NOUN
gujaf-211	178	169	population	population	NOUN
gujaf-211	178	170	majority	majority	NOUN
gujaf-211	178	171	of	of	ADP
gujaf-211	178	172	the	the	DET
gujaf-211	178	173	patients	patient	NOUN
gujaf-211	178	174	spent	spend	VERB
gujaf-211	178	175	out	out	ADP
gujaf-211	178	176	of	of	ADP
gujaf-211	178	177	the	the	DET
gujaf-211	178	178	pocket	pocket	NOUN
gujaf-211	178	179	for	for	ADP
gujaf-211	178	180	healthcare	healthcare	NOUN
gujaf-211	178	181	as	as	ADP
gujaf-211	178	182	only	only	ADV
gujaf-211	178	183	28	28	NUM
gujaf-211	178	184	(	(	PUNCT
gujaf-211	178	185	6.7	6.7	NUM
gujaf-211	178	186	%	%	NOUN
gujaf-211	178	187	)	)	PUNCT
gujaf-211	178	188	had	have	VERB
gujaf-211	178	189	insurance	insurance	NOUN
gujaf-211	178	190	coverage	coverage	NOUN
gujaf-211	178	191	.	.	PUNCT
gujaf-211	179	1	a	a	DET
gujaf-211	179	2	breakdown	breakdown	NOUN
gujaf-211	179	3	of	of	ADP
gujaf-211	179	4	source	source	NOUN
gujaf-211	179	5	of	of	ADP
gujaf-211	179	6	funding	funding	NOUN
gujaf-211	179	7	reveal	reveal	VERB
gujaf-211	179	8	284	284	NUM
gujaf-211	179	9	(	(	PUNCT
gujaf-211	179	10	67.6	67.6	NUM
gujaf-211	179	11	%	%	NOUN
gujaf-211	179	12	)	)	PUNCT
gujaf-211	179	13	depended	depend	VERB
gujaf-211	179	14	on	on	ADP
gujaf-211	179	15	personal	personal	ADJ
gujaf-211	179	16	out	out	ADP
gujaf-211	179	17	of	of	ADP
gujaf-211	179	18	pocket	pocket	NOUN
gujaf-211	179	19	spending	spending	NOUN
gujaf-211	179	20	for	for	ADP
gujaf-211	179	21	healthcare	healthcare	NOUN
gujaf-211	179	22	needs	need	NOUN
gujaf-211	179	23	.	.	PUNCT
gujaf-211	180	1	more	more	ADJ
gujaf-211	180	2	rural	rural	ADJ
gujaf-211	180	3	dwellers	dweller	NOUN
gujaf-211	180	4	203	203	NUM
gujaf-211	180	5	(	(	PUNCT
gujaf-211	180	6	71.5	71.5	NUM
gujaf-211	180	7	%	%	NOUN
gujaf-211	180	8	)	)	PUNCT
gujaf-211	180	9	spent	spend	VERB
gujaf-211	180	10	personal	personal	ADJ
gujaf-211	180	11	out	out	ADP
gujaf-211	180	12	of	of	ADP
gujaf-211	180	13	pocket	pocket	NOUN
gujaf-211	180	14	/	/	SYM
gujaf-211	180	15	personal	personal	ADJ
gujaf-211	180	16	while	while	NOUN
gujaf-211	180	17	in	in	ADP
gujaf-211	180	18	the	the	DET
gujaf-211	180	19	urban	urban	ADJ
gujaf-211	180	20	areas	area	NOUN
gujaf-211	180	21	,	,	PUNCT
gujaf-211	180	22	81(68.6	81(68.6	NOUN
gujaf-211	180	23	%	%	NOUN
gujaf-211	180	24	)	)	PUNCT
gujaf-211	180	25	spent	spend	VERB
gujaf-211	180	26	personal	personal	ADJ
gujaf-211	180	27	out	out	ADP
gujaf-211	180	28	of	of	ADP
gujaf-211	180	29	pocket	pocket	NOUN
gujaf-211	180	30	.	.	PUNCT
gujaf-211	181	1	more	more	ADJ
gujaf-211	181	2	siblings	sibling	NOUN
gujaf-211	181	3	,	,	PUNCT
gujaf-211	181	4	parents	parent	NOUN
gujaf-211	181	5	and	and	CCONJ
gujaf-211	181	6	or	or	CCONJ
gujaf-211	181	7	children	child	NOUN
gujaf-211	181	8	are	be	AUX
gujaf-211	181	9	however	however	ADV
gujaf-211	181	10	supportive	supportive	ADJ
gujaf-211	181	11	in	in	ADP
gujaf-211	181	12	the	the	DET
gujaf-211	181	13	rural	rural	ADJ
gujaf-211	181	14	area	area	NOUN
gujaf-211	181	15	out	out	ADP
gujaf-211	181	16	of	of	ADP
gujaf-211	181	17	pocket	pocket	NOUN
gujaf-211	181	18	spending	spending	NOUN
gujaf-211	181	19	compared	compare	VERB
gujaf-211	181	20	with	with	ADP
gujaf-211	181	21	the	the	DET
gujaf-211	181	22	urban	urban	ADJ
gujaf-211	181	23	dwellers	dweller	NOUN
gujaf-211	181	24	and	and	CCONJ
gujaf-211	181	25	this	this	PRON
gujaf-211	181	26	is	be	AUX
gujaf-211	181	27	significant	significant	ADJ
gujaf-211	181	28	.	.	PUNCT
gujaf-211	182	1	association	association	NOUN
gujaf-211	182	2	between	between	ADP
gujaf-211	182	3	source	source	NOUN
gujaf-211	182	4	of	of	ADP
gujaf-211	182	5	finance	finance	NOUN
gujaf-211	182	6	for	for	ADP
gujaf-211	182	7	surgery	surgery	NOUN
gujaf-211	182	8	and	and	CCONJ
gujaf-211	182	9	location	location	NOUN
gujaf-211	182	10	of	of	ADP
gujaf-211	182	11	patients	patient	NOUN
gujaf-211	182	12	showed	show	VERB
gujaf-211	182	13	statistically	statistically	ADV
gujaf-211	182	14	significant	significant	ADJ
gujaf-211	182	15	difference	difference	NOUN
gujaf-211	182	16	with	with	ADP
gujaf-211	182	17	p	p	NOUN
gujaf-211	182	18	-	-	PUNCT
gujaf-211	182	19	value	value	NOUN
gujaf-211	182	20	=	=	NOUN
gujaf-211	182	21	0.037	0.037	NUM
gujaf-211	182	22	table	table	NOUN
gujaf-211	182	23	3	3	NUM
gujaf-211	182	24	.	.	PUNCT
gujaf-211	182	25	table	table	NOUN
gujaf-211	182	26	4	4	NUM
gujaf-211	182	27	:	:	PUNCT
gujaf-211	182	28	cost	cost	NOUN
gujaf-211	182	29	of	of	ADP
gujaf-211	182	30	surgery	surgery	NOUN
gujaf-211	182	31	among	among	ADP
gujaf-211	182	32	rural	rural	ADJ
gujaf-211	182	33	surgical	surgical	ADJ
gujaf-211	182	34	patients	patient	NOUN
gujaf-211	182	35	rural	rural	ADJ
gujaf-211	182	36	urban	urban	ADJ
gujaf-211	182	37	p	p	ADJ
gujaf-211	182	38	-	-	PUNCT
gujaf-211	182	39	value	value	NOUN
gujaf-211	182	40	patients	patient	NOUN
gujaf-211	182	41	with	with	ADP
gujaf-211	182	42	low	low	ADJ
gujaf-211	182	43	economic	economic	ADJ
gujaf-211	182	44	status	status	NOUN
gujaf-211	182	45	patients	patient	NOUN
gujaf-211	182	46	with	with	ADP
gujaf-211	182	47	fair	fair	ADJ
gujaf-211	182	48	/	/	SYM
gujaf-211	182	49	high	high	ADJ
gujaf-211	182	50	economic	economic	ADJ
gujaf-211	182	51	status	status	NOUN
gujaf-211	182	52	cost	cost	NOUN
gujaf-211	182	53	of	of	ADP
gujaf-211	182	54	surgery	surgery	NOUN
gujaf-211	182	55	32,551.10	32,551.10	PROPN
gujaf-211	182	56	26,455.56	26,455.56	NUM
gujaf-211	182	57	0.006	0.006	NUM
gujaf-211	182	58	average	average	ADJ
gujaf-211	182	59	annual	annual	ADJ
gujaf-211	182	60	income	income	NOUN
gujaf-211	182	61	144,900.66	144,900.66	NUM
gujaf-211	182	62	408,581.25	408,581.25	NUM
gujaf-211	182	63	0.000	0.000	NUM
gujaf-211	182	64	cost	cost	NOUN
gujaf-211	182	65	of	of	ADP
gujaf-211	182	66	surgery	surgery	NOUN
gujaf-211	182	67	41337.73	41337.73	NUM
gujaf-211	182	68	28426.47	28426.47	NUM
gujaf-211	182	69	0.000	0.000	NUM
gujaf-211	182	70	cost	cost	NOUN
gujaf-211	182	71	of	of	ADP
gujaf-211	182	72	surgery	surgery	NOUN
gujaf-211	182	73	among	among	ADP
gujaf-211	182	74	rural	rural	ADJ
gujaf-211	182	75	surgical	surgical	ADJ
gujaf-211	182	76	patients	patient	NOUN
gujaf-211	182	77	difference	difference	VERB
gujaf-211	182	78	in	in	ADP
gujaf-211	182	79	the	the	DET
gujaf-211	182	80	average	average	ADJ
gujaf-211	182	81	cost	cost	NOUN
gujaf-211	182	82	of	of	ADP
gujaf-211	182	83	surgery	surgery	NOUN
gujaf-211	182	84	and	and	CCONJ
gujaf-211	182	85	socio	socio	NOUN
gujaf-211	182	86	-	-	PUNCT
gujaf-211	182	87	economic	economic	ADJ
gujaf-211	182	88	status	status	NOUN
gujaf-211	182	89	was	be	AUX
gujaf-211	182	90	assessed	assess	VERB
gujaf-211	182	91	using	use	VERB
gujaf-211	182	92	a	a	DET
gujaf-211	182	93	t	t	NOUN
gujaf-211	182	94	-	-	PUNCT
gujaf-211	182	95	test	test	NOUN
gujaf-211	182	96	test	test	NOUN
gujaf-211	182	97	and	and	CCONJ
gujaf-211	182	98	was	be	AUX
gujaf-211	182	99	found	find	VERB
gujaf-211	182	100	to	to	PART
gujaf-211	182	101	be	be	AUX
gujaf-211	182	102	statistically	statistically	ADV
gujaf-211	182	103	significant	significant	ADJ
gujaf-211	182	104	with	with	ADP
gujaf-211	182	105	p	p	NOUN
gujaf-211	182	106	-	-	PUNCT
gujaf-211	182	107	value	value	NOUN
gujaf-211	182	108	of	of	ADP
gujaf-211	182	109	0.001	0.001	NUM
gujaf-211	182	110	.	.	PUNCT
gujaf-211	183	1	the	the	DET
gujaf-211	183	2	average	average	ADJ
gujaf-211	183	3	cost	cost	NOUN
gujaf-211	183	4	of	of	ADP
gujaf-211	183	5	surgery	surgery	NOUN
gujaf-211	183	6	was	be	AUX
gujaf-211	183	7	41,337.73	41,337.73	PROPN
gujaf-211	183	8	naira	naira	ADJ
gujaf-211	183	9	and	and	CCONJ
gujaf-211	183	10	28,426.47	28,426.47	NUM
gujaf-211	183	11	naira	naira	NOUN
gujaf-211	183	12	among	among	ADP
gujaf-211	183	13	the	the	DET
gujaf-211	183	14	low	low	ADJ
gujaf-211	183	15	and	and	CCONJ
gujaf-211	183	16	high	high	ADJ
gujaf-211	183	17	socio	socio	NOUN
gujaf-211	183	18	-	-	PUNCT
gujaf-211	183	19	economic	economic	ADJ
gujaf-211	183	20	class	class	NOUN
gujaf-211	183	21	.	.	PUNCT
gujaf-211	184	1	the	the	DET
gujaf-211	184	2	cost	cost	NOUN
gujaf-211	184	3	of	of	ADP
gujaf-211	184	4	surgery	surgery	NOUN
gujaf-211	184	5	differed	differ	VERB
gujaf-211	184	6	significantly	significantly	ADV
gujaf-211	184	7	between	between	ADP
gujaf-211	184	8	rural	rural	ADJ
gujaf-211	184	9	patients	patient	NOUN
gujaf-211	184	10	and	and	CCONJ
gujaf-211	184	11	urban	urban	ADJ
gujaf-211	184	12	patients	patient	NOUN
gujaf-211	184	13	with	with	ADP
gujaf-211	184	14	p	p	NOUN
gujaf-211	184	15	-	-	PUNCT
gujaf-211	184	16	value	value	NOUN
gujaf-211	184	17	of	of	ADP
gujaf-211	184	18	0.006	0.006	NUM
gujaf-211	184	19	implying	imply	VERB
gujaf-211	184	20	that	that	SCONJ
gujaf-211	184	21	the	the	DET
gujaf-211	184	22	average	average	ADJ
gujaf-211	184	23	cost	cost	NOUN
gujaf-211	184	24	of	of	ADP
gujaf-211	184	25	surgery	surgery	NOUN
gujaf-211	184	26	in	in	ADP
gujaf-211	184	27	the	the	DET
gujaf-211	184	28	rural	rural	ADJ
gujaf-211	184	29	area	area	NOUN
gujaf-211	184	30	which	which	PRON
gujaf-211	184	31	is	be	AUX
gujaf-211	184	32	32,551.10	32,551.10	NUM
gujaf-211	184	33	differed	differ	VERB
gujaf-211	184	34	from	from	ADP
gujaf-211	184	35	those	those	PRON
gujaf-211	184	36	of	of	ADP
gujaf-211	184	37	urban	urban	ADJ
gujaf-211	184	38	area	area	NOUN
gujaf-211	184	39	which	which	PRON
gujaf-211	184	40	is	be	AUX
gujaf-211	184	41	26,455.56	26,455.56	NUM
gujaf-211	184	42	.	.	PUNCT
gujaf-211	185	1	similarly	similarly	ADV
gujaf-211	185	2	,	,	PUNCT
gujaf-211	185	3	the	the	DET
gujaf-211	185	4	average	average	ADJ
gujaf-211	185	5	annual	annual	ADJ
gujaf-211	185	6	income	income	NOUN
gujaf-211	185	7	of	of	ADP
gujaf-211	185	8	the	the	DET
gujaf-211	185	9	patients	patient	NOUN
gujaf-211	185	10	gusau	gusau	PROPN
gujaf-211	185	11	journal	journal	PROPN
gujaf-211	185	12	of	of	ADP
gujaf-211	185	13	accounting	accounting	NOUN
gujaf-211	185	14	and	and	CCONJ
gujaf-211	185	15	finance	finance	NOUN
gujaf-211	185	16	,	,	PUNCT
gujaf-211	185	17	vol	vol	NOUN
gujaf-211	185	18	.	.	PROPN
gujaf-211	185	19	4	4	NUM
gujaf-211	185	20	,	,	PUNCT
gujaf-211	185	21	issue	issue	NOUN
gujaf-211	185	22	1	1	NUM
gujaf-211	185	23	,	,	PUNCT
gujaf-211	185	24	april	april	PROPN
gujaf-211	185	25	,	,	PUNCT
gujaf-211	185	26	2023	2023	NUM
gujaf-211	185	27	130	130	NUM
gujaf-211	185	28	and	and	CCONJ
gujaf-211	185	29	the	the	DET
gujaf-211	185	30	location	location	NOUN
gujaf-211	185	31	of	of	ADP
gujaf-211	185	32	surgical	surgical	ADJ
gujaf-211	185	33	patients	patient	NOUN
gujaf-211	185	34	were	be	AUX
gujaf-211	185	35	assessed	assess	VERB
gujaf-211	185	36	for	for	ADP
gujaf-211	185	37	difference	difference	NOUN
gujaf-211	185	38	.	.	PUNCT
gujaf-211	186	1	it	it	PRON
gujaf-211	186	2	was	be	AUX
gujaf-211	186	3	found	find	VERB
gujaf-211	186	4	to	to	PART
gujaf-211	186	5	be	be	AUX
gujaf-211	186	6	statistically	statistically	ADV
gujaf-211	186	7	significant	significant	ADJ
gujaf-211	186	8	with	with	ADP
gujaf-211	186	9	p	p	NOUN
gujaf-211	186	10	-	-	PUNCT
gujaf-211	186	11	value	value	NOUN
gujaf-211	186	12	<	<	X
gujaf-211	186	13	0.001	0.001	NUM
gujaf-211	186	14	indicating	indicate	VERB
gujaf-211	186	15	that	that	SCONJ
gujaf-211	186	16	the	the	DET
gujaf-211	186	17	average	average	ADJ
gujaf-211	186	18	annual	annual	ADJ
gujaf-211	186	19	income	income	NOUN
gujaf-211	186	20	of	of	ADP
gujaf-211	186	21	rural	rural	ADJ
gujaf-211	186	22	surgical	surgical	ADJ
gujaf-211	186	23	patients	patient	NOUN
gujaf-211	186	24	(	(	PUNCT
gujaf-211	186	25	144,990.66	144,990.66	NUM
gujaf-211	186	26	)	)	PUNCT
gujaf-211	186	27	naira	naira	NOUN
gujaf-211	186	28	differed	differ	VERB
gujaf-211	186	29	profoundly	profoundly	ADV
gujaf-211	186	30	from	from	ADP
gujaf-211	186	31	the	the	DET
gujaf-211	186	32	average	average	ADJ
gujaf-211	186	33	annual	annual	ADJ
gujaf-211	186	34	income	income	NOUN
gujaf-211	186	35	of	of	ADP
gujaf-211	186	36	urban	urban	ADJ
gujaf-211	186	37	surgical	surgical	ADJ
gujaf-211	186	38	patients	patient	NOUN
gujaf-211	186	39	(	(	PUNCT
gujaf-211	186	40	408,581.25	408,581.25	NUM
gujaf-211	186	41	)	)	PUNCT
gujaf-211	186	42	naira	naira	NOUN
gujaf-211	186	43	table	table	NOUN
gujaf-211	186	44	4	4	NUM
gujaf-211	186	45	.	.	PUNCT
gujaf-211	186	46	discussion	discussion	NOUN
gujaf-211	186	47	the	the	DET
gujaf-211	186	48	mean	mean	ADJ
gujaf-211	186	49	age	age	NOUN
gujaf-211	186	50	of	of	ADP
gujaf-211	186	51	participants	participant	NOUN
gujaf-211	186	52	in	in	ADP
gujaf-211	186	53	this	this	DET
gujaf-211	186	54	study	study	NOUN
gujaf-211	186	55	was	be	AUX
gujaf-211	186	56	28.6	28.6	NUM
gujaf-211	186	57	±	±	NUM
gujaf-211	186	58	11.9	11.9	NUM
gujaf-211	186	59	years	year	NOUN
gujaf-211	186	60	with	with	ADP
gujaf-211	186	61	majority	majority	NOUN
gujaf-211	186	62	being	be	AUX
gujaf-211	186	63	from	from	ADP
gujaf-211	186	64	the	the	DET
gujaf-211	186	65	age	age	NOUN
gujaf-211	186	66	-	-	PUNCT
gujaf-211	186	67	group	group	NOUN
gujaf-211	186	68	26	26	NUM
gujaf-211	186	69	–	–	PUNCT
gujaf-211	186	70	35	35	NUM
gujaf-211	186	71	years	year	NOUN
gujaf-211	186	72	.	.	PUNCT
gujaf-211	187	1	this	this	PRON
gujaf-211	187	2	is	be	AUX
gujaf-211	187	3	understandable	understandable	ADJ
gujaf-211	187	4	as	as	SCONJ
gujaf-211	187	5	this	this	PRON
gujaf-211	187	6	is	be	AUX
gujaf-211	187	7	an	an	DET
gujaf-211	187	8	active	active	ADJ
gujaf-211	187	9	agegroup	agegroup	NOUN
gujaf-211	187	10	for	for	ADP
gujaf-211	187	11	the	the	DET
gujaf-211	187	12	work	work	NOUN
gujaf-211	187	13	-	-	PUNCT
gujaf-211	187	14	force	force	NOUN
gujaf-211	187	15	as	as	ADP
gujaf-211	187	16	a	a	DET
gujaf-211	187	17	good	good	ADJ
gujaf-211	187	18	number	number	NOUN
gujaf-211	187	19	of	of	ADP
gujaf-211	187	20	people	people	NOUN
gujaf-211	187	21	who	who	PRON
gujaf-211	187	22	belong	belong	VERB
gujaf-211	187	23	to	to	ADP
gujaf-211	187	24	these	these	DET
gujaf-211	187	25	agegroups	agegroup	NOUN
gujaf-211	187	26	are	be	AUX
gujaf-211	187	27	probably	probably	ADV
gujaf-211	187	28	earning	earn	VERB
gujaf-211	187	29	a	a	DET
gujaf-211	187	30	living	living	NOUN
gujaf-211	187	31	and	and	CCONJ
gujaf-211	187	32	can	can	AUX
gujaf-211	187	33	afford	afford	VERB
gujaf-211	187	34	hospital	hospital	NOUN
gujaf-211	187	35	services	service	NOUN
gujaf-211	187	36	.	.	PUNCT
gujaf-211	188	1	most	most	ADJ
gujaf-211	188	2	participants	participant	NOUN
gujaf-211	188	3	are	be	AUX
gujaf-211	188	4	females	female	NOUN
gujaf-211	188	5	(	(	PUNCT
gujaf-211	188	6	three	three	NUM
gujaf-211	188	7	-	-	PUNCT
gujaf-211	188	8	quarter	quarter	NOUN
gujaf-211	188	9	)	)	PUNCT
gujaf-211	188	10	as	as	SCONJ
gujaf-211	188	11	they	they	PRON
gujaf-211	188	12	are	be	AUX
gujaf-211	188	13	vulnerable	vulnerable	ADJ
gujaf-211	188	14	member	member	NOUN
gujaf-211	188	15	of	of	ADP
gujaf-211	188	16	the	the	DET
gujaf-211	188	17	society	society	NOUN
gujaf-211	188	18	and	and	CCONJ
gujaf-211	188	19	are	be	AUX
gujaf-211	188	20	known	know	VERB
gujaf-211	188	21	to	to	PART
gujaf-211	188	22	take	take	VERB
gujaf-211	188	23	their	their	PRON
gujaf-211	188	24	healthcare	healthcare	NOUN
gujaf-211	188	25	needs	need	VERB
gujaf-211	188	26	more	more	ADV
gujaf-211	188	27	seriously	seriously	ADV
gujaf-211	188	28	.	.	PUNCT
gujaf-211	189	1	most	most	ADJ
gujaf-211	189	2	participants	participant	NOUN
gujaf-211	189	3	were	be	AUX
gujaf-211	189	4	from	from	ADP
gujaf-211	189	5	the	the	DET
gujaf-211	189	6	rural	rural	ADJ
gujaf-211	189	7	areas	area	NOUN
gujaf-211	189	8	,	,	PUNCT
gujaf-211	189	9	did	do	AUX
gujaf-211	189	10	not	not	PART
gujaf-211	189	11	attain	attain	VERB
gujaf-211	189	12	tertiary	tertiary	ADJ
gujaf-211	189	13	level	level	NOUN
gujaf-211	189	14	of	of	ADP
gujaf-211	189	15	education	education	NOUN
gujaf-211	189	16	and	and	CCONJ
gujaf-211	189	17	are	be	AUX
gujaf-211	189	18	either	either	CCONJ
gujaf-211	189	19	into	into	ADP
gujaf-211	189	20	small	small	ADJ
gujaf-211	189	21	businesses	business	NOUN
gujaf-211	189	22	,	,	PUNCT
gujaf-211	189	23	farming	farming	NOUN
gujaf-211	189	24	or	or	CCONJ
gujaf-211	189	25	are	be	AUX
gujaf-211	189	26	housewives	housewife	NOUN
gujaf-211	189	27	without	without	ADP
gujaf-211	189	28	any	any	DET
gujaf-211	189	29	means	mean	NOUN
gujaf-211	189	30	of	of	ADP
gujaf-211	189	31	livelihood	livelihood	NOUN
gujaf-211	189	32	(	(	PUNCT
gujaf-211	189	33	inem	inem	PROPN
gujaf-211	189	34	2003	2003	NUM
gujaf-211	189	35	and	and	CCONJ
gujaf-211	189	36	akande	akande	PROPN
gujaf-211	189	37	2000	2000	NUM
gujaf-211	189	38	)	)	PUNCT
gujaf-211	189	39	.	.	PUNCT
gujaf-211	190	1	majority	majority	NOUN
gujaf-211	190	2	of	of	ADP
gujaf-211	190	3	the	the	DET
gujaf-211	190	4	surgical	surgical	ADJ
gujaf-211	190	5	patients	patient	NOUN
gujaf-211	190	6	in	in	ADP
gujaf-211	190	7	this	this	DET
gujaf-211	190	8	study	study	NOUN
gujaf-211	190	9	population	population	NOUN
gujaf-211	190	10	spending	spending	NOUN
gujaf-211	190	11	were	be	AUX
gujaf-211	190	12	out	out	ADP
gujaf-211	190	13	of	of	ADP
gujaf-211	190	14	the	the	DET
gujaf-211	190	15	pocket	pocket	NOUN
gujaf-211	190	16	for	for	ADP
gujaf-211	190	17	healthcare	healthcare	NOUN
gujaf-211	190	18	needs	need	NOUN
gujaf-211	190	19	as	as	SCONJ
gujaf-211	190	20	only	only	ADV
gujaf-211	190	21	a	a	DET
gujaf-211	190	22	handful	handful	NOUN
gujaf-211	190	23	of	of	ADP
gujaf-211	190	24	participants	participant	NOUN
gujaf-211	190	25	(	(	PUNCT
gujaf-211	190	26	one	one	NOUN
gujaf-211	190	27	out	out	ADP
gujaf-211	190	28	of	of	ADP
gujaf-211	190	29	every	every	DET
gujaf-211	190	30	fifteen	fifteen	NUM
gujaf-211	190	31	)	)	PUNCT
gujaf-211	190	32	had	have	VERB
gujaf-211	190	33	insurance	insurance	NOUN
gujaf-211	190	34	coverage	coverage	NOUN
gujaf-211	190	35	through	through	ADP
gujaf-211	190	36	the	the	DET
gujaf-211	190	37	nhis	nhis	NOUN
gujaf-211	190	38	platform	platform	NOUN
gujaf-211	190	39	.	.	PUNCT
gujaf-211	191	1	a	a	DET
gujaf-211	191	2	further	further	ADJ
gujaf-211	191	3	breakdown	breakdown	NOUN
gujaf-211	191	4	of	of	ADP
gujaf-211	191	5	sources	source	NOUN
gujaf-211	191	6	of	of	ADP
gujaf-211	191	7	funding	funding	NOUN
gujaf-211	191	8	revealed	reveal	VERB
gujaf-211	191	9	that	that	SCONJ
gujaf-211	191	10	two	two	NUM
gujaf-211	191	11	-	-	PUNCT
gujaf-211	191	12	third	third	NOUN
gujaf-211	191	13	depended	depend	VERB
gujaf-211	191	14	on	on	ADP
gujaf-211	191	15	personal	personal	ADJ
gujaf-211	191	16	out	out	ADP
gujaf-211	191	17	of	of	ADP
gujaf-211	191	18	pocket	pocket	NOUN
gujaf-211	191	19	spending	spending	NOUN
gujaf-211	191	20	for	for	ADP
gujaf-211	191	21	healthcare	healthcare	NOUN
gujaf-211	191	22	needs	need	NOUN
gujaf-211	191	23	.	.	PUNCT
gujaf-211	192	1	this	this	PRON
gujaf-211	192	2	is	be	AUX
gujaf-211	192	3	particularly	particularly	ADV
gujaf-211	192	4	more	more	ADJ
gujaf-211	192	5	among	among	ADP
gujaf-211	192	6	the	the	DET
gujaf-211	192	7	rural	rural	ADJ
gujaf-211	192	8	dwellers	dweller	NOUN
gujaf-211	192	9	in	in	ADP
gujaf-211	192	10	comparison	comparison	NOUN
gujaf-211	192	11	with	with	ADP
gujaf-211	192	12	the	the	DET
gujaf-211	192	13	urban	urban	ADJ
gujaf-211	192	14	dwellers	dweller	NOUN
gujaf-211	192	15	.	.	PUNCT
gujaf-211	193	1	more	more	ADJ
gujaf-211	193	2	siblings	sibling	NOUN
gujaf-211	193	3	,	,	PUNCT
gujaf-211	193	4	parents	parent	NOUN
gujaf-211	193	5	and	and	CCONJ
gujaf-211	193	6	or	or	CCONJ
gujaf-211	193	7	children	child	NOUN
gujaf-211	193	8	are	be	AUX
gujaf-211	193	9	however	however	ADV
gujaf-211	193	10	supportive	supportive	ADJ
gujaf-211	193	11	in	in	ADP
gujaf-211	193	12	the	the	DET
gujaf-211	193	13	rural	rural	ADJ
gujaf-211	193	14	area	area	NOUN
gujaf-211	193	15	out	out	ADP
gujaf-211	193	16	of	of	ADP
gujaf-211	193	17	pocket	pocket	NOUN
gujaf-211	193	18	spending	spending	NOUN
gujaf-211	193	19	compared	compare	VERB
gujaf-211	193	20	with	with	ADP
gujaf-211	193	21	the	the	DET
gujaf-211	193	22	urban	urban	ADJ
gujaf-211	193	23	areas	area	NOUN
gujaf-211	193	24	.	.	PUNCT
gujaf-211	194	1	this	this	PRON
gujaf-211	194	2	is	be	AUX
gujaf-211	194	3	not	not	PART
gujaf-211	194	4	surprising	surprising	ADJ
gujaf-211	194	5	as	as	SCONJ
gujaf-211	194	6	communal	communal	ADJ
gujaf-211	194	7	living	live	VERB
gujaf-211	194	8	with	with	ADP
gujaf-211	194	9	the	the	DET
gujaf-211	194	10	extended	extended	ADJ
gujaf-211	194	11	families	family	NOUN
gujaf-211	194	12	is	be	AUX
gujaf-211	194	13	predominant	predominant	ADJ
gujaf-211	194	14	at	at	ADP
gujaf-211	194	15	this	this	DET
gujaf-211	194	16	level	level	NOUN
gujaf-211	194	17	unlike	unlike	ADP
gujaf-211	194	18	the	the	DET
gujaf-211	194	19	urban	urban	ADJ
gujaf-211	194	20	areas	area	NOUN
gujaf-211	194	21	where	where	SCONJ
gujaf-211	194	22	the	the	DET
gujaf-211	194	23	type	type	NOUN
gujaf-211	194	24	of	of	ADP
gujaf-211	194	25	housing	housing	NOUN
gujaf-211	194	26	,	,	PUNCT
gujaf-211	194	27	the	the	DET
gujaf-211	194	28	marital	marital	ADJ
gujaf-211	194	29	types	type	NOUN
gujaf-211	194	30	(	(	PUNCT
gujaf-211	194	31	monogamous	monogamous	ADJ
gujaf-211	194	32	as	as	ADP
gujaf-211	194	33	against	against	ADP
gujaf-211	194	34	polygamous	polygamous	NOUN
gujaf-211	194	35	)	)	PUNCT
gujaf-211	194	36	,	,	PUNCT
gujaf-211	194	37	level	level	NOUN
gujaf-211	194	38	of	of	ADP
gujaf-211	194	39	education	education	NOUN
gujaf-211	194	40	and	and	CCONJ
gujaf-211	194	41	occupation	occupation	NOUN
gujaf-211	194	42	creates	create	VERB
gujaf-211	194	43	artificial	artificial	ADJ
gujaf-211	194	44	barriers	barrier	NOUN
gujaf-211	194	45	between	between	ADP
gujaf-211	194	46	people	people	NOUN
gujaf-211	194	47	as	as	SCONJ
gujaf-211	194	48	there	there	PRON
gujaf-211	194	49	is	be	VERB
gujaf-211	194	50	higher	high	ADJ
gujaf-211	194	51	tendencies	tendency	NOUN
gujaf-211	194	52	to	to	PART
gujaf-211	194	53	live	live	VERB
gujaf-211	194	54	in	in	ADP
gujaf-211	194	55	isolation	isolation	NOUN
gujaf-211	194	56	from	from	ADP
gujaf-211	194	57	others	other	NOUN
gujaf-211	194	58	(	(	PUNCT
gujaf-211	194	59	inem	inem	PROPN
gujaf-211	194	60	2003	2003	NUM
gujaf-211	194	61	)	)	PUNCT
gujaf-211	194	62	.	.	PUNCT
gujaf-211	195	1	the	the	DET
gujaf-211	195	2	low	low	ADJ
gujaf-211	195	3	nhis	nhis	PROPN
gujaf-211	195	4	coverage	coverage	NOUN
gujaf-211	195	5	(	(	PUNCT
gujaf-211	195	6	6.7	6.7	NUM
gujaf-211	195	7	%	%	NOUN
gujaf-211	195	8	)	)	PUNCT
gujaf-211	195	9	could	could	AUX
gujaf-211	195	10	be	be	AUX
gujaf-211	195	11	attributed	attribute	VERB
gujaf-211	195	12	to	to	ADP
gujaf-211	195	13	its	its	PRON
gujaf-211	195	14	focus	focus	NOUN
gujaf-211	195	15	on	on	ADP
gujaf-211	195	16	the	the	DET
gujaf-211	195	17	formal	formal	ADJ
gujaf-211	195	18	sector	sector	NOUN
gujaf-211	195	19	at	at	ADP
gujaf-211	195	20	the	the	DET
gujaf-211	195	21	federal	federal	ADJ
gujaf-211	195	22	level	level	NOUN
gujaf-211	195	23	only	only	ADV
gujaf-211	195	24	.	.	PUNCT
gujaf-211	196	1	the	the	DET
gujaf-211	196	2	state	state	PROPN
gujaf-211	196	3	health	health	NOUN
gujaf-211	196	4	insurance	insurance	NOUN
gujaf-211	196	5	was	be	AUX
gujaf-211	196	6	yet	yet	ADV
gujaf-211	196	7	to	to	PART
gujaf-211	196	8	take	take	VERB
gujaf-211	196	9	off	off	ADP
gujaf-211	196	10	as	as	ADP
gujaf-211	196	11	at	at	ADP
gujaf-211	196	12	the	the	DET
gujaf-211	196	13	time	time	NOUN
gujaf-211	196	14	of	of	ADP
gujaf-211	196	15	this	this	DET
gujaf-211	196	16	study	study	NOUN
gujaf-211	196	17	.	.	PUNCT
gujaf-211	197	1	if	if	SCONJ
gujaf-211	197	2	this	this	DET
gujaf-211	197	3	trend	trend	NOUN
gujaf-211	197	4	is	be	AUX
gujaf-211	197	5	allowed	allow	VERB
gujaf-211	197	6	to	to	PART
gujaf-211	197	7	continue	continue	VERB
gujaf-211	197	8	,	,	PUNCT
gujaf-211	197	9	it	it	PRON
gujaf-211	197	10	will	will	AUX
gujaf-211	197	11	hinder	hinder	VERB
gujaf-211	197	12	the	the	DET
gujaf-211	197	13	attainment	attainment	NOUN
gujaf-211	197	14	of	of	ADP
gujaf-211	197	15	universal	universal	ADJ
gujaf-211	197	16	health	health	NOUN
gujaf-211	197	17	coverage	coverage	NOUN
gujaf-211	198	1	[	[	X
gujaf-211	198	2	uhc	uhc	X
gujaf-211	198	3	]	]	X
gujaf-211	198	4	(	(	PUNCT
gujaf-211	198	5	onwujekwe	onwujekwe	ADJ
gujaf-211	198	6	,	,	PUNCT
gujaf-211	198	7	2019	2019	NUM
gujaf-211	198	8	)	)	PUNCT
gujaf-211	198	9	.	.	PUNCT
gujaf-211	199	1	this	this	PRON
gujaf-211	199	2	is	be	AUX
gujaf-211	199	3	a	a	DET
gujaf-211	199	4	major	major	ADJ
gujaf-211	199	5	challenge	challenge	NOUN
gujaf-211	199	6	as	as	SCONJ
gujaf-211	199	7	it	it	PRON
gujaf-211	199	8	is	be	AUX
gujaf-211	199	9	known	know	VERB
gujaf-211	199	10	that	that	SCONJ
gujaf-211	199	11	some	some	PRON
gujaf-211	199	12	of	of	ADP
gujaf-211	199	13	the	the	DET
gujaf-211	199	14	issues	issue	NOUN
gujaf-211	199	15	confronting	confront	VERB
gujaf-211	199	16	the	the	DET
gujaf-211	199	17	health	health	NOUN
gujaf-211	199	18	care	care	NOUN
gujaf-211	199	19	financing	financing	NOUN
gujaf-211	199	20	includes	include	VERB
gujaf-211	199	21	;	;	PUNCT
gujaf-211	199	22	poor	poor	ADJ
gujaf-211	199	23	funding	funding	NOUN
gujaf-211	199	24	by	by	ADP
gujaf-211	199	25	government	government	NOUN
gujaf-211	199	26	,	,	PUNCT
gujaf-211	199	27	high	high	ADJ
gujaf-211	199	28	out	out	ADP
gujaf-211	199	29	of	of	ADP
gujaf-211	199	30	pocket	pocket	NOUN
gujaf-211	199	31	payment	payment	NOUN
gujaf-211	199	32	and	and	CCONJ
gujaf-211	199	33	inadequate	inadequate	ADJ
gujaf-211	199	34	implementation	implementation	NOUN
gujaf-211	199	35	of	of	ADP
gujaf-211	199	36	health	health	NOUN
gujaf-211	199	37	care	care	NOUN
gujaf-211	199	38	financing	financing	NOUN
gujaf-211	199	39	policy	policy	NOUN
gujaf-211	199	40	(	(	PUNCT
gujaf-211	199	41	yunusa	yunusa	NOUN
gujaf-211	199	42	,	,	PUNCT
gujaf-211	199	43	2014	2014	NUM
gujaf-211	199	44	)	)	PUNCT
gujaf-211	199	45	.	.	PUNCT
gujaf-211	200	1	earlier	early	ADJ
gujaf-211	200	2	studies	study	NOUN
gujaf-211	200	3	have	have	AUX
gujaf-211	200	4	reported	report	VERB
gujaf-211	200	5	a	a	DET
gujaf-211	200	6	high	high	ADJ
gujaf-211	200	7	out	out	ADV
gujaf-211	200	8	–	–	PUNCT
gujaf-211	200	9	of	of	ADP
gujaf-211	200	10	–	–	PUNCT
gujaf-211	200	11	pocket	pocket	NOUN
gujaf-211	200	12	(	(	PUNCT
gujaf-211	200	13	oop	oop	NOUN
gujaf-211	200	14	)	)	PUNCT
gujaf-211	200	15	financing	financing	NOUN
gujaf-211	200	16	model	model	NOUN
gujaf-211	200	17	in	in	ADP
gujaf-211	200	18	our	our	PRON
gujaf-211	200	19	societies	society	NOUN
gujaf-211	200	20	(	(	PUNCT
gujaf-211	200	21	uzochukwu	uzochukwu	PROPN
gujaf-211	200	22	2015	2015	NUM
gujaf-211	200	23	&	&	CCONJ
gujaf-211	200	24	onisanwa	onisanwa	PROPN
gujaf-211	200	25	2018	2018	NUM
gujaf-211	200	26	)	)	PUNCT
gujaf-211	200	27	.	.	PUNCT
gujaf-211	201	1	participants	participant	NOUN
gujaf-211	201	2	from	from	ADP
gujaf-211	201	3	the	the	DET
gujaf-211	201	4	lower	low	ADJ
gujaf-211	201	5	socio	socio	NOUN
gujaf-211	201	6	-	-	PUNCT
gujaf-211	201	7	economic	economic	ADJ
gujaf-211	201	8	status	status	NOUN
gujaf-211	201	9	were	be	AUX
gujaf-211	201	10	found	find	VERB
gujaf-211	201	11	to	to	PART
gujaf-211	201	12	pay	pay	VERB
gujaf-211	201	13	more	more	ADJ
gujaf-211	201	14	in	in	ADP
gujaf-211	201	15	the	the	DET
gujaf-211	201	16	hospital	hospital	NOUN
gujaf-211	201	17	.	.	PUNCT
gujaf-211	202	1	this	this	PRON
gujaf-211	202	2	implies	imply	VERB
gujaf-211	202	3	that	that	SCONJ
gujaf-211	202	4	the	the	DET
gujaf-211	202	5	cost	cost	NOUN
gujaf-211	202	6	of	of	ADP
gujaf-211	202	7	surgery	surgery	NOUN
gujaf-211	202	8	differed	differ	VERB
gujaf-211	202	9	among	among	ADP
gujaf-211	202	10	patients	patient	NOUN
gujaf-211	202	11	with	with	ADP
gujaf-211	202	12	different	different	ADJ
gujaf-211	202	13	gusau	gusau	ADJ
gujaf-211	202	14	journal	journal	NOUN
gujaf-211	202	15	of	of	ADP
gujaf-211	202	16	accounting	accounting	NOUN
gujaf-211	202	17	and	and	CCONJ
gujaf-211	202	18	finance	finance	NOUN
gujaf-211	202	19	,	,	PUNCT
gujaf-211	202	20	vol	vol	NOUN
gujaf-211	202	21	.	.	PROPN
gujaf-211	202	22	4	4	NUM
gujaf-211	202	23	,	,	PUNCT
gujaf-211	202	24	issue	issue	NOUN
gujaf-211	202	25	1	1	NUM
gujaf-211	202	26	,	,	PUNCT
gujaf-211	202	27	april	april	PROPN
gujaf-211	202	28	,	,	PUNCT
gujaf-211	202	29	2023	2023	NUM
gujaf-211	202	30	131	131	NUM
gujaf-211	202	31	socio	socio	NOUN
gujaf-211	202	32	-	-	PUNCT
gujaf-211	202	33	economic	economic	ADJ
gujaf-211	202	34	status	status	NOUN
gujaf-211	202	35	,	,	PUNCT
gujaf-211	202	36	as	as	ADP
gujaf-211	202	37	patients	patient	NOUN
gujaf-211	202	38	from	from	ADP
gujaf-211	202	39	lower	low	ADJ
gujaf-211	202	40	socio	socio	NOUN
gujaf-211	202	41	-	-	PUNCT
gujaf-211	202	42	economic	economic	ADJ
gujaf-211	202	43	strata	strata	NOUN
gujaf-211	202	44	paid	pay	VERB
gujaf-211	202	45	higher	high	ADJ
gujaf-211	202	46	for	for	ADP
gujaf-211	202	47	surgery	surgery	NOUN
gujaf-211	202	48	than	than	ADP
gujaf-211	202	49	those	those	PRON
gujaf-211	202	50	with	with	ADP
gujaf-211	202	51	high	high	ADJ
gujaf-211	202	52	or	or	CCONJ
gujaf-211	202	53	medium	medium	ADJ
gujaf-211	202	54	socio	socio	NOUN
gujaf-211	202	55	-	-	PUNCT
gujaf-211	202	56	economic	economic	ADJ
gujaf-211	202	57	status	status	NOUN
gujaf-211	202	58	.	.	PUNCT
gujaf-211	203	1	a	a	DET
gujaf-211	203	2	probable	probable	ADJ
gujaf-211	203	3	reason	reason	NOUN
gujaf-211	203	4	may	may	AUX
gujaf-211	203	5	be	be	AUX
gujaf-211	203	6	due	due	ADJ
gujaf-211	203	7	to	to	ADP
gujaf-211	203	8	variation	variation	NOUN
gujaf-211	203	9	of	of	ADP
gujaf-211	203	10	illnesses	illness	NOUN
gujaf-211	203	11	at	at	ADP
gujaf-211	203	12	these	these	DET
gujaf-211	203	13	locations	location	NOUN
gujaf-211	203	14	as	as	ADP
gujaf-211	203	15	lack	lack	NOUN
gujaf-211	203	16	of	of	ADP
gujaf-211	203	17	access	access	NOUN
gujaf-211	203	18	to	to	ADP
gujaf-211	203	19	clean	clean	ADJ
gujaf-211	203	20	water	water	NOUN
gujaf-211	203	21	,	,	PUNCT
gujaf-211	203	22	poor	poor	ADJ
gujaf-211	203	23	hygiene	hygiene	NOUN
gujaf-211	203	24	and	and	CCONJ
gujaf-211	203	25	lack	lack	NOUN
gujaf-211	203	26	of	of	ADP
gujaf-211	203	27	adequate	adequate	ADJ
gujaf-211	203	28	environmental	environmental	ADJ
gujaf-211	203	29	sanitation	sanitation	NOUN
gujaf-211	203	30	which	which	PRON
gujaf-211	203	31	will	will	AUX
gujaf-211	203	32	make	make	VERB
gujaf-211	203	33	some	some	DET
gujaf-211	203	34	diseases	disease	NOUN
gujaf-211	203	35	more	more	ADV
gujaf-211	203	36	common	common	ADJ
gujaf-211	203	37	are	be	AUX
gujaf-211	203	38	likely	likely	ADJ
gujaf-211	203	39	to	to	PART
gujaf-211	203	40	be	be	AUX
gujaf-211	203	41	bedeviling	bedevil	VERB
gujaf-211	203	42	the	the	DET
gujaf-211	203	43	rural	rural	ADJ
gujaf-211	203	44	communities	community	NOUN
gujaf-211	203	45	,	,	PUNCT
gujaf-211	203	46	hence	hence	ADV
gujaf-211	203	47	the	the	DET
gujaf-211	203	48	variation	variation	NOUN
gujaf-211	203	49	in	in	ADP
gujaf-211	203	50	the	the	DET
gujaf-211	203	51	cost	cost	NOUN
gujaf-211	203	52	of	of	ADP
gujaf-211	203	53	their	their	PRON
gujaf-211	203	54	surgeries	surgery	NOUN
gujaf-211	203	55	(	(	PUNCT
gujaf-211	203	56	inem	inem	PROPN
gujaf-211	203	57	2003	2003	NUM
gujaf-211	203	58	)	)	PUNCT
gujaf-211	203	59	.	.	PUNCT
gujaf-211	204	1	another	another	DET
gujaf-211	204	2	possible	possible	ADJ
gujaf-211	204	3	explanation	explanation	NOUN
gujaf-211	204	4	may	may	AUX
gujaf-211	204	5	be	be	AUX
gujaf-211	204	6	due	due	ADJ
gujaf-211	204	7	to	to	ADP
gujaf-211	204	8	delayed	delay	VERB
gujaf-211	204	9	presentation	presentation	NOUN
gujaf-211	204	10	as	as	SCONJ
gujaf-211	204	11	they	they	PRON
gujaf-211	204	12	would	would	AUX
gujaf-211	204	13	have	have	AUX
gujaf-211	204	14	patronized	patronize	VERB
gujaf-211	204	15	the	the	PRON
gujaf-211	204	16	over	over	ADP
gujaf-211	204	17	the	the	DET
gujaf-211	204	18	counter	counter	PROPN
gujaf-211	204	19	,	,	PUNCT
gujaf-211	204	20	traditional	traditional	ADJ
gujaf-211	204	21	medicines	medicine	NOUN
gujaf-211	204	22	etc	etc	X
gujaf-211	204	23	and	and	CCONJ
gujaf-211	204	24	will	will	AUX
gujaf-211	204	25	only	only	ADV
gujaf-211	204	26	come	come	VERB
gujaf-211	204	27	to	to	ADP
gujaf-211	204	28	the	the	DET
gujaf-211	204	29	hospital	hospital	NOUN
gujaf-211	204	30	when	when	SCONJ
gujaf-211	204	31	all	all	DET
gujaf-211	204	32	these	these	PRON
gujaf-211	204	33	fails	fail	VERB
gujaf-211	204	34	,	,	PUNCT
gujaf-211	204	35	thereby	thereby	ADV
gujaf-211	204	36	presenting	present	VERB
gujaf-211	204	37	with	with	ADP
gujaf-211	204	38	possible	possible	ADJ
gujaf-211	204	39	complications	complication	NOUN
gujaf-211	204	40	that	that	PRON
gujaf-211	204	41	will	will	AUX
gujaf-211	204	42	cost	cost	VERB
gujaf-211	204	43	more	more	ADJ
gujaf-211	204	44	as	as	SCONJ
gujaf-211	204	45	they	they	PRON
gujaf-211	204	46	stay	stay	VERB
gujaf-211	204	47	longer	long	ADV
gujaf-211	204	48	on	on	ADP
gujaf-211	204	49	the	the	DET
gujaf-211	204	50	ward	ward	NOUN
gujaf-211	204	51	,	,	PUNCT
gujaf-211	204	52	may	may	AUX
gujaf-211	204	53	require	require	VERB
gujaf-211	204	54	surgeries	surgery	NOUN
gujaf-211	204	55	,	,	PUNCT
gujaf-211	204	56	may	may	AUX
gujaf-211	204	57	require	require	VERB
gujaf-211	204	58	more	more	ADV
gujaf-211	204	59	expensive	expensive	ADJ
gujaf-211	204	60	drugs	drug	NOUN
gujaf-211	204	61	etc	etc	X
gujaf-211	204	62	.	.	X
gujaf-211	205	1	those	those	PRON
gujaf-211	205	2	at	at	ADP
gujaf-211	205	3	the	the	DET
gujaf-211	205	4	urban	urban	ADJ
gujaf-211	205	5	areas	area	NOUN
gujaf-211	205	6	also	also	ADV
gujaf-211	205	7	will	will	AUX
gujaf-211	205	8	end	end	VERB
gujaf-211	205	9	up	up	ADP
gujaf-211	205	10	spending	spend	VERB
gujaf-211	205	11	less	less	ADJ
gujaf-211	205	12	for	for	ADP
gujaf-211	205	13	treatment	treatment	NOUN
gujaf-211	205	14	as	as	SCONJ
gujaf-211	205	15	they	they	PRON
gujaf-211	205	16	will	will	AUX
gujaf-211	205	17	be	be	AUX
gujaf-211	205	18	required	require	VERB
gujaf-211	205	19	to	to	PART
gujaf-211	205	20	pay	pay	VERB
gujaf-211	205	21	only	only	ADV
gujaf-211	205	22	a	a	DET
gujaf-211	205	23	meager	meager	ADJ
gujaf-211	205	24	percentage	percentage	NOUN
gujaf-211	205	25	(	(	PUNCT
gujaf-211	205	26	10	10	NUM
gujaf-211	205	27	%	%	NOUN
gujaf-211	205	28	)	)	PUNCT
gujaf-211	205	29	for	for	ADP
gujaf-211	205	30	those	those	PRON
gujaf-211	205	31	on	on	ADP
gujaf-211	205	32	nhis	nhis	PROPN
gujaf-211	205	33	(	(	PUNCT
gujaf-211	205	34	eboh	eboh	NOUN
gujaf-211	205	35	2016	2016	NUM
gujaf-211	205	36	)	)	PUNCT
gujaf-211	205	37	.	.	PUNCT
gujaf-211	206	1	type	type	NOUN
gujaf-211	206	2	of	of	ADP
gujaf-211	206	3	surgery	surgery	NOUN
gujaf-211	206	4	performed	perform	VERB
gujaf-211	206	5	among	among	ADP
gujaf-211	206	6	the	the	DET
gujaf-211	206	7	patients	patient	NOUN
gujaf-211	206	8	revealed	reveal	VERB
gujaf-211	206	9	that	that	SCONJ
gujaf-211	206	10	majority	majority	NOUN
gujaf-211	206	11	had	have	VERB
gujaf-211	206	12	caesarean	caesarean	ADJ
gujaf-211	206	13	section	section	NOUN
gujaf-211	206	14	(	(	PUNCT
gujaf-211	206	15	cs	cs	PROPN
gujaf-211	206	16	)	)	PUNCT
gujaf-211	206	17	with	with	ADP
gujaf-211	206	18	exploratory	exploratory	ADJ
gujaf-211	206	19	laparatomy	laparatomy	NOUN
gujaf-211	206	20	being	be	AUX
gujaf-211	206	21	the	the	DET
gujaf-211	206	22	next	next	ADJ
gujaf-211	206	23	most	most	ADV
gujaf-211	206	24	common	common	ADJ
gujaf-211	206	25	indication	indication	NOUN
gujaf-211	206	26	for	for	ADP
gujaf-211	206	27	surgery	surgery	NOUN
gujaf-211	206	28	.	.	PUNCT
gujaf-211	207	1	the	the	DET
gujaf-211	207	2	high	high	ADJ
gujaf-211	207	3	cs	cs	PROPN
gujaf-211	207	4	rates	rate	NOUN
gujaf-211	207	5	are	be	AUX
gujaf-211	207	6	understandable	understandable	ADJ
gujaf-211	207	7	as	as	ADP
gujaf-211	207	8	evident	evident	ADJ
gujaf-211	207	9	by	by	ADP
gujaf-211	207	10	the	the	DET
gujaf-211	207	11	age	age	NOUN
gujaf-211	207	12	of	of	ADP
gujaf-211	207	13	most	most	ADJ
gujaf-211	207	14	patients	patient	NOUN
gujaf-211	207	15	being	be	AUX
gujaf-211	207	16	within	within	ADP
gujaf-211	207	17	the	the	DET
gujaf-211	207	18	reproductive	reproductive	ADJ
gujaf-211	207	19	age	age	NOUN
gujaf-211	207	20	-	-	PUNCT
gujaf-211	207	21	group	group	NOUN
gujaf-211	207	22	.	.	PUNCT
gujaf-211	208	1	a	a	DET
gujaf-211	208	2	number	number	NOUN
gujaf-211	208	3	of	of	ADP
gujaf-211	208	4	these	these	DET
gujaf-211	208	5	women	woman	NOUN
gujaf-211	208	6	may	may	AUX
gujaf-211	208	7	be	be	AUX
gujaf-211	208	8	attending	attend	VERB
gujaf-211	208	9	primary	primary	ADJ
gujaf-211	208	10	healthcare	healthcare	NOUN
gujaf-211	208	11	or	or	CCONJ
gujaf-211	208	12	traditional	traditional	ADJ
gujaf-211	208	13	birth	birth	NOUN
gujaf-211	208	14	attendants	attendant	NOUN
gujaf-211	208	15	or	or	CCONJ
gujaf-211	208	16	might	might	AUX
gujaf-211	208	17	not	not	PART
gujaf-211	208	18	even	even	ADV
gujaf-211	208	19	book	book	VERB
gujaf-211	208	20	their	their	PRON
gujaf-211	208	21	pregnancies	pregnancy	NOUN
gujaf-211	208	22	at	at	ADP
gujaf-211	208	23	all	all	ADV
gujaf-211	208	24	(	(	PUNCT
gujaf-211	208	25	gbadeyan	gbadeyan	ADJ
gujaf-211	208	26	2016	2016	NUM
gujaf-211	208	27	)	)	PUNCT
gujaf-211	208	28	.	.	PUNCT
gujaf-211	209	1	they	they	PRON
gujaf-211	209	2	will	will	AUX
gujaf-211	209	3	then	then	ADV
gujaf-211	209	4	present	present	VERB
gujaf-211	209	5	to	to	ADP
gujaf-211	209	6	the	the	DET
gujaf-211	209	7	tertiary	tertiary	ADJ
gujaf-211	209	8	facilities	facility	NOUN
gujaf-211	209	9	like	like	ADP
gujaf-211	209	10	ours	ours	PRON
gujaf-211	209	11	when	when	SCONJ
gujaf-211	209	12	things	thing	NOUN
gujaf-211	209	13	have	have	AUX
gujaf-211	209	14	gone	go	VERB
gujaf-211	209	15	wrong	wrong	ADJ
gujaf-211	209	16	.	.	PUNCT
gujaf-211	210	1	outcome	outcome	NOUN
gujaf-211	210	2	of	of	ADP
gujaf-211	210	3	surgeries	surgery	NOUN
gujaf-211	210	4	was	be	AUX
gujaf-211	210	5	however	however	ADV
gujaf-211	210	6	encouraging	encouraging	ADJ
gujaf-211	210	7	as	as	ADP
gujaf-211	210	8	two	two	NUM
gujaf-211	210	9	deaths	death	NOUN
gujaf-211	210	10	(	(	PUNCT
gujaf-211	210	11	0.4	0.4	NUM
gujaf-211	210	12	%	%	NOUN
gujaf-211	210	13	)	)	PUNCT
gujaf-211	210	14	was	be	AUX
gujaf-211	210	15	recorded	record	VERB
gujaf-211	210	16	within	within	ADP
gujaf-211	210	17	the	the	DET
gujaf-211	210	18	study	study	NOUN
gujaf-211	210	19	period	period	NOUN
gujaf-211	210	20	.	.	PUNCT
gujaf-211	211	1	the	the	DET
gujaf-211	211	2	average	average	ADJ
gujaf-211	211	3	cost	cost	NOUN
gujaf-211	211	4	of	of	ADP
gujaf-211	211	5	surgery	surgery	NOUN
gujaf-211	211	6	was	be	AUX
gujaf-211	211	7	41,337.73	41,337.73	PROPN
gujaf-211	211	8	naira	naira	ADJ
gujaf-211	211	9	and	and	CCONJ
gujaf-211	211	10	28,426.47	28,426.47	NUM
gujaf-211	211	11	naira	naira	NOUN
gujaf-211	211	12	among	among	ADP
gujaf-211	211	13	the	the	DET
gujaf-211	211	14	low	low	ADJ
gujaf-211	211	15	and	and	CCONJ
gujaf-211	211	16	high	high	ADJ
gujaf-211	211	17	socio	socio	NOUN
gujaf-211	211	18	-	-	PUNCT
gujaf-211	211	19	economic	economic	ADJ
gujaf-211	211	20	class	class	NOUN
gujaf-211	211	21	.	.	PUNCT
gujaf-211	212	1	the	the	DET
gujaf-211	212	2	cost	cost	NOUN
gujaf-211	212	3	of	of	ADP
gujaf-211	212	4	surgery	surgery	NOUN
gujaf-211	212	5	differed	differ	VERB
gujaf-211	212	6	significantly	significantly	ADV
gujaf-211	212	7	between	between	ADP
gujaf-211	212	8	rural	rural	ADJ
gujaf-211	212	9	and	and	CCONJ
gujaf-211	212	10	urban	urban	ADJ
gujaf-211	212	11	patients	patient	NOUN
gujaf-211	212	12	implying	imply	VERB
gujaf-211	212	13	that	that	SCONJ
gujaf-211	212	14	the	the	DET
gujaf-211	212	15	average	average	ADJ
gujaf-211	212	16	cost	cost	NOUN
gujaf-211	212	17	of	of	ADP
gujaf-211	212	18	surgery	surgery	NOUN
gujaf-211	212	19	in	in	ADP
gujaf-211	212	20	the	the	DET
gujaf-211	212	21	rural	rural	ADJ
gujaf-211	212	22	area	area	NOUN
gujaf-211	212	23	differed	differ	VERB
gujaf-211	212	24	from	from	ADP
gujaf-211	212	25	those	those	PRON
gujaf-211	212	26	of	of	ADP
gujaf-211	212	27	urban	urban	ADJ
gujaf-211	212	28	area	area	NOUN
gujaf-211	212	29	.	.	PUNCT
gujaf-211	213	1	similarly	similarly	ADV
gujaf-211	213	2	,	,	PUNCT
gujaf-211	213	3	the	the	DET
gujaf-211	213	4	average	average	ADJ
gujaf-211	213	5	annual	annual	ADJ
gujaf-211	213	6	income	income	NOUN
gujaf-211	213	7	of	of	ADP
gujaf-211	213	8	the	the	DET
gujaf-211	213	9	patients	patient	NOUN
gujaf-211	213	10	and	and	CCONJ
gujaf-211	213	11	the	the	DET
gujaf-211	213	12	location	location	NOUN
gujaf-211	213	13	of	of	ADP
gujaf-211	213	14	surgical	surgical	ADJ
gujaf-211	213	15	patients	patient	NOUN
gujaf-211	213	16	were	be	AUX
gujaf-211	213	17	found	find	VERB
gujaf-211	213	18	to	to	PART
gujaf-211	213	19	be	be	AUX
gujaf-211	213	20	statistically	statistically	ADV
gujaf-211	213	21	significant	significant	ADJ
gujaf-211	213	22	indicating	indicate	VERB
gujaf-211	213	23	that	that	SCONJ
gujaf-211	213	24	the	the	DET
gujaf-211	213	25	average	average	ADJ
gujaf-211	213	26	annual	annual	ADJ
gujaf-211	213	27	income	income	NOUN
gujaf-211	213	28	of	of	ADP
gujaf-211	213	29	rural	rural	ADJ
gujaf-211	213	30	surgical	surgical	ADJ
gujaf-211	213	31	patients	patient	NOUN
gujaf-211	213	32	differed	differ	VERB
gujaf-211	213	33	profoundly	profoundly	ADV
gujaf-211	213	34	from	from	ADP
gujaf-211	213	35	the	the	DET
gujaf-211	213	36	average	average	ADJ
gujaf-211	213	37	annual	annual	ADJ
gujaf-211	213	38	income	income	NOUN
gujaf-211	213	39	of	of	ADP
gujaf-211	213	40	urban	urban	ADJ
gujaf-211	213	41	surgical	surgical	ADJ
gujaf-211	213	42	patients	patient	NOUN
gujaf-211	213	43	(	(	PUNCT
gujaf-211	213	44	yu	yu	PROPN
gujaf-211	213	45	2008	2008	NUM
gujaf-211	213	46	)	)	PUNCT
gujaf-211	213	47	.	.	PUNCT
gujaf-211	214	1	the	the	DET
gujaf-211	214	2	probable	probable	ADJ
gujaf-211	214	3	reason	reason	NOUN
gujaf-211	214	4	may	may	AUX
gujaf-211	214	5	be	be	AUX
gujaf-211	214	6	attributed	attribute	VERB
gujaf-211	214	7	to	to	ADP
gujaf-211	214	8	the	the	DET
gujaf-211	214	9	delay	delay	NOUN
gujaf-211	214	10	in	in	ADP
gujaf-211	214	11	presentation	presentation	NOUN
gujaf-211	214	12	to	to	ADP
gujaf-211	214	13	the	the	DET
gujaf-211	214	14	hospital	hospital	NOUN
gujaf-211	214	15	,	,	PUNCT
gujaf-211	214	16	attempt	attempt	NOUN
gujaf-211	214	17	at	at	ADP
gujaf-211	214	18	cutting	cut	VERB
gujaf-211	214	19	corners	corner	NOUN
gujaf-211	214	20	through	through	ADP
gujaf-211	214	21	an	an	DET
gujaf-211	214	22	initial	initial	ADJ
gujaf-211	214	23	patronage	patronage	NOUN
gujaf-211	214	24	of	of	ADP
gujaf-211	214	25	patent	patent	NOUN
gujaf-211	214	26	chemist	chemist	NOUN
gujaf-211	214	27	or	or	CCONJ
gujaf-211	214	28	sometimes	sometimes	ADV
gujaf-211	214	29	herbal	herbal	ADJ
gujaf-211	214	30	medications	medication	NOUN
gujaf-211	214	31	before	before	ADP
gujaf-211	214	32	eventually	eventually	ADV
gujaf-211	214	33	landing	land	VERB
gujaf-211	214	34	in	in	ADP
gujaf-211	214	35	the	the	DET
gujaf-211	214	36	hospital	hospital	NOUN
gujaf-211	214	37	when	when	SCONJ
gujaf-211	214	38	all	all	DET
gujaf-211	214	39	these	these	PRON
gujaf-211	214	40	fails	fail	VERB
gujaf-211	214	41	and	and	CCONJ
gujaf-211	214	42	with	with	ADP
gujaf-211	214	43	possible	possible	ADJ
gujaf-211	214	44	complications	complication	NOUN
gujaf-211	214	45	leading	lead	VERB
gujaf-211	214	46	to	to	ADP
gujaf-211	214	47	longer	long	ADJ
gujaf-211	214	48	hospital	hospital	NOUN
gujaf-211	214	49	stay	stay	VERB
gujaf-211	214	50	and	and	CCONJ
gujaf-211	214	51	use	use	NOUN
gujaf-211	214	52	of	of	ADP
gujaf-211	214	53	expensive	expensive	ADJ
gujaf-211	214	54	medications	medication	NOUN
gujaf-211	214	55	.	.	PUNCT
gujaf-211	215	1	gusau	gusau	ADJ
gujaf-211	215	2	journal	journal	PROPN
gujaf-211	215	3	of	of	ADP
gujaf-211	215	4	accounting	accounting	NOUN
gujaf-211	215	5	and	and	CCONJ
gujaf-211	215	6	finance	finance	NOUN
gujaf-211	215	7	,	,	PUNCT
gujaf-211	215	8	vol	vol	NOUN
gujaf-211	215	9	.	.	PROPN
gujaf-211	215	10	4	4	NUM
gujaf-211	215	11	,	,	PUNCT
gujaf-211	215	12	issue	issue	NOUN
gujaf-211	215	13	1	1	NUM
gujaf-211	215	14	,	,	PUNCT
gujaf-211	215	15	april	april	PROPN
gujaf-211	215	16	,	,	PUNCT
gujaf-211	215	17	2023	2023	NUM
gujaf-211	215	18	132	132	NUM
gujaf-211	215	19	5	5	NUM
gujaf-211	215	20	.	.	PUNCT
gujaf-211	216	1	conclusions	conclusion	NOUN
gujaf-211	216	2	i.	i.	PROPN
gujaf-211	216	3	most	most	ADJ
gujaf-211	216	4	of	of	ADP
gujaf-211	216	5	the	the	DET
gujaf-211	216	6	participants	participant	NOUN
gujaf-211	216	7	in	in	ADP
gujaf-211	216	8	this	this	DET
gujaf-211	216	9	study	study	NOUN
gujaf-211	216	10	populations	population	NOUN
gujaf-211	216	11	spends	spend	VERB
gujaf-211	216	12	out	out	ADV
gujaf-211	216	13	-	-	PUNCT
gujaf-211	216	14	of	of	ADP
gujaf-211	216	15	-	-	PUNCT
gujaf-211	216	16	pocket	pocket	NOUN
gujaf-211	216	17	(	(	PUNCT
gujaf-211	216	18	oop	oop	NOUN
gujaf-211	216	19	)	)	PUNCT
gujaf-211	216	20	as	as	ADP
gujaf-211	216	21	their	their	PRON
gujaf-211	216	22	source	source	NOUN
gujaf-211	216	23	of	of	ADP
gujaf-211	216	24	healthcare	healthcare	NOUN
gujaf-211	216	25	financing	financing	NOUN
gujaf-211	216	26	with	with	ADP
gujaf-211	216	27	only	only	ADV
gujaf-211	216	28	one	one	NUM
gujaf-211	216	29	out	out	ADP
gujaf-211	216	30	of	of	ADP
gujaf-211	216	31	fifteen	fifteen	NUM
gujaf-211	216	32	having	have	VERB
gujaf-211	216	33	health	health	NOUN
gujaf-211	216	34	insurance	insurance	NOUN
gujaf-211	216	35	coverage	coverage	NOUN
gujaf-211	216	36	of	of	ADP
gujaf-211	216	37	the	the	DET
gujaf-211	216	38	nhis	nhis	PROPN
gujaf-211	216	39	.	.	PUNCT
gujaf-211	216	40	ii	ii	PROPN
gujaf-211	216	41	.	.	PUNCT
gujaf-211	217	1	most	most	ADJ
gujaf-211	217	2	of	of	ADP
gujaf-211	217	3	the	the	DET
gujaf-211	217	4	surgical	surgical	ADJ
gujaf-211	217	5	patients	patient	NOUN
gujaf-211	217	6	are	be	AUX
gujaf-211	217	7	from	from	ADP
gujaf-211	217	8	the	the	DET
gujaf-211	217	9	rural	rural	ADJ
gujaf-211	217	10	areas	area	NOUN
gujaf-211	217	11	,	,	PUNCT
gujaf-211	217	12	are	be	AUX
gujaf-211	217	13	females	female	NOUN
gujaf-211	217	14	,	,	PUNCT
gujaf-211	217	15	do	do	AUX
gujaf-211	217	16	not	not	PART
gujaf-211	217	17	attend	attend	VERB
gujaf-211	217	18	tertiary	tertiary	ADJ
gujaf-211	217	19	level	level	NOUN
gujaf-211	217	20	of	of	ADP
gujaf-211	217	21	education	education	NOUN
gujaf-211	217	22	and	and	CCONJ
gujaf-211	217	23	are	be	AUX
gujaf-211	217	24	of	of	ADP
gujaf-211	217	25	lower	low	ADJ
gujaf-211	217	26	socio	socio	NOUN
gujaf-211	217	27	-	-	PUNCT
gujaf-211	217	28	economic	economic	ADJ
gujaf-211	217	29	status	status	NOUN
gujaf-211	217	30	.	.	PUNCT
gujaf-211	218	1	iii	iii	X
gujaf-211	218	2	.	.	PUNCT
gujaf-211	218	3	caesarean	caesarean	ADJ
gujaf-211	218	4	section	section	NOUN
gujaf-211	218	5	and	and	CCONJ
gujaf-211	218	6	exploratory	exploratory	ADJ
gujaf-211	218	7	laparatomy	laparatomy	NOUN
gujaf-211	218	8	were	be	AUX
gujaf-211	218	9	the	the	DET
gujaf-211	218	10	predominant	predominant	ADJ
gujaf-211	218	11	indications	indication	NOUN
gujaf-211	218	12	for	for	ADP
gujaf-211	218	13	surgeries	surgery	NOUN
gujaf-211	218	14	iv	iv	NUM
gujaf-211	218	15	.	.	PUNCT
gujaf-211	219	1	paradoxically	paradoxically	ADV
gujaf-211	219	2	,	,	PUNCT
gujaf-211	219	3	those	those	PRON
gujaf-211	219	4	from	from	ADP
gujaf-211	219	5	the	the	DET
gujaf-211	219	6	lower	low	ADJ
gujaf-211	219	7	socio	socio	NOUN
gujaf-211	219	8	-	-	PUNCT
gujaf-211	219	9	economic	economic	ADJ
gujaf-211	219	10	status	status	NOUN
gujaf-211	219	11	and	and	CCONJ
gujaf-211	219	12	the	the	DET
gujaf-211	219	13	rural	rural	ADJ
gujaf-211	219	14	dwellers	dweller	NOUN
gujaf-211	219	15	pay	pay	VERB
gujaf-211	219	16	more	more	ADJ
gujaf-211	219	17	for	for	ADP
gujaf-211	219	18	surgeries	surgery	NOUN
gujaf-211	219	19	even	even	ADV
gujaf-211	219	20	though	though	SCONJ
gujaf-211	219	21	they	they	PRON
gujaf-211	219	22	earn	earn	VERB
gujaf-211	219	23	less	less	ADJ
gujaf-211	219	24	.	.	PUNCT
gujaf-211	220	1	recommendation	recommendation	NOUN
gujaf-211	220	2	i.	i.	NOUN
gujaf-211	220	3	we	we	PRON
gujaf-211	220	4	recommend	recommend	VERB
gujaf-211	220	5	that	that	SCONJ
gujaf-211	220	6	the	the	DET
gujaf-211	220	7	state	state	NOUN
gujaf-211	220	8	consider	consider	VERB
gujaf-211	220	9	establishing	establish	VERB
gujaf-211	220	10	state	state	NOUN
gujaf-211	220	11	health	health	NOUN
gujaf-211	220	12	insurance	insurance	NOUN
gujaf-211	220	13	agency	agency	NOUN
gujaf-211	220	14	and	and	CCONJ
gujaf-211	220	15	this	this	PRON
gujaf-211	220	16	should	should	AUX
gujaf-211	220	17	cater	cater	VERB
gujaf-211	220	18	for	for	ADP
gujaf-211	220	19	people	people	NOUN
gujaf-211	220	20	in	in	ADP
gujaf-211	220	21	both	both	CCONJ
gujaf-211	220	22	the	the	DET
gujaf-211	220	23	formal	formal	ADJ
gujaf-211	220	24	and	and	CCONJ
gujaf-211	220	25	non	non	ADJ
gujaf-211	220	26	-	-	ADJ
gujaf-211	220	27	formal	formal	ADJ
gujaf-211	220	28	sectors	sector	NOUN
gujaf-211	220	29	for	for	ADP
gujaf-211	220	30	an	an	DET
gujaf-211	220	31	improved	improved	ADJ
gujaf-211	220	32	and	and	CCONJ
gujaf-211	220	33	all	all	PRON
gujaf-211	220	34	-	-	PUNCT
gujaf-211	220	35	inclusive	inclusive	ADJ
gujaf-211	220	36	coverage	coverage	NOUN
gujaf-211	220	37	.	.	PUNCT
gujaf-211	221	1	ii	ii	PROPN
gujaf-211	221	2	.	.	PUNCT
gujaf-211	222	1	the	the	DET
gujaf-211	222	2	social	social	ADJ
gujaf-211	222	3	health	health	NOUN
gujaf-211	222	4	insurance	insurance	NOUN
gujaf-211	222	5	should	should	AUX
gujaf-211	222	6	cover	cover	VERB
gujaf-211	222	7	those	those	PRON
gujaf-211	222	8	in	in	ADP
gujaf-211	222	9	the	the	DET
gujaf-211	222	10	rural	rural	ADJ
gujaf-211	222	11	areas	area	NOUN
gujaf-211	222	12	and	and	CCONJ
gujaf-211	222	13	surgeries	surgery	NOUN
gujaf-211	222	14	such	such	ADJ
gujaf-211	222	15	as	as	ADP
gujaf-211	222	16	the	the	DET
gujaf-211	222	17	caesarean	caesarean	ADJ
gujaf-211	222	18	sections	section	NOUN
gujaf-211	222	19	and	and	CCONJ
gujaf-211	222	20	emergency	emergency	NOUN
gujaf-211	222	21	exploratory	exploratory	ADJ
gujaf-211	222	22	laparatomies	laparatomie	NOUN
gujaf-211	222	23	.	.	PUNCT
gujaf-211	223	1	reference	reference	NOUN
gujaf-211	223	2	akande	akande	PROPN
gujaf-211	223	3	,	,	PUNCT
gujaf-211	223	4	t.	t.	PROPN
gujaf-211	223	5	m	m	PROPN
gujaf-211	223	6	,	,	PUNCT
gujaf-211	223	7	&	&	CCONJ
gujaf-211	223	8	ogunrinola	ogunrinola	PROPN
gujaf-211	223	9	e.	e.	PROPN
gujaf-211	223	10	o.	o.	PROPN
gujaf-211	223	11	(	(	PUNCT
gujaf-211	223	12	2000	2000	NUM
gujaf-211	223	13	)	)	PUNCT
gujaf-211	223	14	.	.	PUNCT
gujaf-211	224	1	health	health	NOUN
gujaf-211	224	2	care	care	NOUN
gujaf-211	224	3	financing	financing	NOUN
gujaf-211	224	4	among	among	ADP
gujaf-211	224	5	inpatients	inpatient	NOUN
gujaf-211	224	6	of	of	ADP
gujaf-211	224	7	a	a	DET
gujaf-211	224	8	tertiary	tertiary	ADJ
gujaf-211	224	9	health	health	NOUN
gujaf-211	224	10	facility	facility	NOUN
gujaf-211	224	11	in	in	ADP
gujaf-211	224	12	ilorin	ilorin	PROPN
gujaf-211	224	13	nigeria	nigeria	PROPN
gujaf-211	224	14	.	.	PUNCT
gujaf-211	225	1	nigeria	nigeria	PROPN
gujaf-211	225	2	journal	journal	PROPN
gujaf-211	225	3	of	of	ADP
gujaf-211	225	4	clinical	clinical	ADJ
gujaf-211	225	5	practice	practice	NOUN
gujaf-211	225	6	2(1):1	2(1):1	PROPN
gujaf-211	225	7	-	-	PUNCT
gujaf-211	225	8	4	4	NUM
gujaf-211	225	9	.	.	PUNCT
gujaf-211	226	1	anyaehie	anyaehie	PROPN
gujaf-211	226	2	ub	ub	PROPN
gujaf-211	226	3	,	,	PUNCT
gujaf-211	226	4	&	&	CCONJ
gujaf-211	226	5	nwobodo	nwobodo	PROPN
gujaf-211	226	6	ed	ed	PROPN
gujaf-211	226	7	.	.	PUNCT
gujaf-211	227	1	(	(	PUNCT
gujaf-211	227	2	2004	2004	NUM
gujaf-211	227	3	)	)	PUNCT
gujaf-211	227	4	.	.	PUNCT
gujaf-211	228	1	administrative	administrative	ADJ
gujaf-211	228	2	responsibilities	responsibility	NOUN
gujaf-211	228	3	of	of	ADP
gujaf-211	228	4	community	community	NOUN
gujaf-211	228	5	-	-	PUNCT
gujaf-211	228	6	funded	fund	VERB
gujaf-211	228	7	health	health	NOUN
gujaf-211	228	8	insurance	insurance	NOUN
gujaf-211	228	9	scheme	scheme	NOUN
gujaf-211	228	10	in	in	ADP
gujaf-211	228	11	nigeria	nigeria	PROPN
gujaf-211	228	12	.	.	PUNCT
gujaf-211	229	1	nigeria	nigeria	PROPN
gujaf-211	229	2	medical	medical	ADJ
gujaf-211	229	3	practitioner	practitioner	NOUN
gujaf-211	229	4	,	,	PUNCT
gujaf-211	229	5	45(3):26	45(3):26	PROPN
gujaf-211	229	6	-	-	PUNCT
gujaf-211	229	7	28	28	NUM
gujaf-211	229	8	.	.	PUNCT
gujaf-211	230	1	atobatele	atobatele	PROPN
gujaf-211	230	2	s	s	PROPN
gujaf-211	230	3	,	,	PUNCT
gujaf-211	230	4	omeje	omeje	PROPN
gujaf-211	230	5	o	o	PROPN
gujaf-211	230	6	,	,	PUNCT
gujaf-211	230	7	ayodeji	ayodeji	NOUN
gujaf-211	230	8	o	o	NOUN
gujaf-211	230	9	,	,	PUNCT
gujaf-211	230	10	oisagbai	oisagbai	PROPN
gujaf-211	230	11	f	f	PROPN
gujaf-211	230	12	&	&	CCONJ
gujaf-211	230	13	sampson	sampson	PROPN
gujaf-211	230	14	s.	s.	PROPN
gujaf-211	230	15	(	(	PUNCT
gujaf-211	230	16	2022	2022	NUM
gujaf-211	230	17	)	)	PUNCT
gujaf-211	230	18	.	.	PUNCT
gujaf-211	231	1	situational	situational	ADJ
gujaf-211	231	2	analysis	analysis	NOUN
gujaf-211	231	3	of	of	ADP
gujaf-211	231	4	access	access	NOUN
gujaf-211	231	5	to	to	ADP
gujaf-211	231	6	essential	essential	ADJ
gujaf-211	231	7	healthcare	healthcare	NOUN
gujaf-211	231	8	services	service	NOUN
gujaf-211	231	9	in	in	ADP
gujaf-211	231	10	nigeria	nigeria	PROPN
gujaf-211	231	11	:	:	PUNCT
gujaf-211	231	12	implication	implication	NOUN
gujaf-211	231	13	for	for	ADP
gujaf-211	231	14	trans	trans	ADJ
gujaf-211	231	15	-	-	ADJ
gujaf-211	231	16	sectorial	sectorial	ADJ
gujaf-211	231	17	policy	policy	NOUN
gujaf-211	231	18	considerations	consideration	NOUN
gujaf-211	231	19	in	in	ADP
gujaf-211	231	20	addressing	address	VERB
gujaf-211	231	21	health	health	NOUN
gujaf-211	231	22	inequities	inequity	NOUN
gujaf-211	231	23	.	.	PUNCT
gujaf-211	232	1	health	health	NOUN
gujaf-211	232	2	;	;	PUNCT
gujaf-211	232	3	14	14	NUM
gujaf-211	232	4	:	:	SYM
gujaf-211	232	5	553	553	NUM
gujaf-211	232	6	–	–	SYM
gujaf-211	232	7	575	575	NUM
gujaf-211	232	8	.	.	PUNCT
gujaf-211	233	1	creese	creese	PROPN
gujaf-211	233	2	a	a	PRON
gujaf-211	233	3	,	,	PUNCT
gujaf-211	233	4	&	&	CCONJ
gujaf-211	233	5	bennett	bennett	PROPN
gujaf-211	233	6	s.	s.	PROPN
gujaf-211	233	7	(	(	PUNCT
gujaf-211	233	8	1997	1997	NUM
gujaf-211	233	9	)	)	PUNCT
gujaf-211	233	10	.	.	PUNCT
gujaf-211	234	1	rural	rural	ADJ
gujaf-211	234	2	risk	risk	NOUN
gujaf-211	234	3	-	-	PUNCT
gujaf-211	234	4	sharing	share	VERB
gujaf-211	234	5	strategies	strategy	NOUN
gujaf-211	234	6	.	.	PUNCT
gujaf-211	235	1	in	in	ADP
gujaf-211	235	2	:	:	PUNCT
gujaf-211	235	3	g	g	PROPN
gujaf-211	235	4	schieber	schieber	PROPN
gujaf-211	235	5	(	(	PUNCT
gujaf-211	235	6	ed	ed	NOUN
gujaf-211	235	7	)	)	PUNCT
gujaf-211	235	8	;	;	PUNCT
gujaf-211	235	9	proceedings	proceeding	NOUN
gujaf-211	235	10	,	,	PUNCT
gujaf-211	235	11	innovations	innovation	NOUN
gujaf-211	235	12	in	in	ADP
gujaf-211	235	13	health	health	NOUN
gujaf-211	235	14	care	care	NOUN
gujaf-211	235	15	financing	financing	NOUN
gujaf-211	235	16	;	;	PUNCT
gujaf-211	235	17	world	world	PROPN
gujaf-211	235	18	bank	bank	PROPN
gujaf-211	235	19	conference	conference	NOUN
gujaf-211	235	20	;	;	PUNCT
gujaf-211	235	21	10	10	NUM
gujaf-211	235	22	-	-	SYM
gujaf-211	235	23	11,washington	11,washington	NUM
gujaf-211	235	24	,	,	PUNCT
gujaf-211	235	25	dc;1997	dc;1997	PROPN
gujaf-211	235	26	.	.	PUNCT
gujaf-211	235	27	eboh	eboh	PROPN
gujaf-211	235	28	a	a	PRON
gujaf-211	235	29	,	,	PUNCT
gujaf-211	235	30	akpata	akpata	NOUN
gujaf-211	235	31	g	g	NOUN
gujaf-211	235	32	,	,	PUNCT
gujaf-211	235	33	oremeyi	oremeyi	VERB
gujaf-211	235	34	a	a	DET
gujaf-211	235	35	&	&	CCONJ
gujaf-211	235	36	akinwole	akinwole	PROPN
gujaf-211	235	37	e.	e.	PROPN
gujaf-211	235	38	(	(	PUNCT
gujaf-211	235	39	2016	2016	NUM
gujaf-211	235	40	)	)	PUNCT
gujaf-211	235	41	.	.	PUNCT
gujaf-211	236	1	health	health	NOUN
gujaf-211	236	2	care	care	NOUN
gujaf-211	236	3	financing	financing	NOUN
gujaf-211	236	4	in	in	ADP
gujaf-211	236	5	nigeria	nigeria	PROPN
gujaf-211	236	6	:	:	PUNCT
gujaf-211	236	7	an	an	DET
gujaf-211	236	8	assessment	assessment	NOUN
gujaf-211	236	9	of	of	ADP
gujaf-211	236	10	the	the	DET
gujaf-211	236	11	national	national	PROPN
gujaf-211	236	12	health	health	PROPN
gujaf-211	236	13	insurance	insurance	NOUN
gujaf-211	236	14	scheme	scheme	NOUN
gujaf-211	236	15	(	(	PUNCT
gujaf-211	236	16	nhis	nhis	NOUN
gujaf-211	236	17	)	)	PUNCT
gujaf-211	236	18	.	.	PUNCT
gujaf-211	237	1	european	european	PROPN
gujaf-211	237	2	journal	journal	PROPN
gujaf-211	237	3	of	of	ADP
gujaf-211	237	4	business	business	NOUN
gujaf-211	237	5	and	and	CCONJ
gujaf-211	237	6	management	management	NOUN
gujaf-211	237	7	,	,	PUNCT
gujaf-211	237	8	vol.8	vol.8	PROPN
gujaf-211	237	9	,	,	PUNCT
gujaf-211	237	10	no.27	no.27	PROPN
gujaf-211	237	11	,	,	PUNCT
gujaf-211	237	12	:	:	PUNCT
gujaf-211	237	13	24	24	NUM
gujaf-211	237	14	–	–	SYM
gujaf-211	237	15	29	29	NUM
gujaf-211	237	16	.	.	PUNCT
gujaf-211	238	1	gbadeyan	gbadeyan	PROPN
gujaf-211	238	2	ra	ra	PROPN
gujaf-211	238	3	,	,	PUNCT
gujaf-211	238	4	aremu	aremu	PROPN
gujaf-211	238	5	ma	ma	PROPN
gujaf-211	238	6	&	&	CCONJ
gujaf-211	238	7	adeoti	adeoti	PROPN
gujaf-211	238	8	jo	jo	PROPN
gujaf-211	238	9	.	.	PUNCT
gujaf-211	239	1	(	(	PUNCT
gujaf-211	239	2	2016	2016	NUM
gujaf-211	239	3	)	)	PUNCT
gujaf-211	239	4	.	.	PUNCT
gujaf-211	240	1	a	a	DET
gujaf-211	240	2	study	study	NOUN
gujaf-211	240	3	on	on	ADP
gujaf-211	240	4	sources	source	NOUN
gujaf-211	240	5	of	of	ADP
gujaf-211	240	6	health	health	NOUN
gujaf-211	240	7	financing	financing	NOUN
gujaf-211	240	8	in	in	ADP
gujaf-211	240	9	nigeria	nigeria	PROPN
gujaf-211	240	10	:	:	PUNCT
gujaf-211	240	11	implications	implication	NOUN
gujaf-211	240	12	for	for	ADP
gujaf-211	240	13	healthcare	healthcare	NOUN
gujaf-211	240	14	marketers	marketer	NOUN
gujaf-211	240	15	and	and	CCONJ
gujaf-211	240	16	planners	planner	NOUN
gujaf-211	240	17	.	.	PUNCT
gujaf-211	241	1	journal	journal	PROPN
gujaf-211	241	2	of	of	ADP
gujaf-211	241	3	economics	economic	NOUN
gujaf-211	241	4	and	and	CCONJ
gujaf-211	241	5	business	business	NOUN
gujaf-211	241	6	research	research	NOUN
gujaf-211	241	7	,	,	PUNCT
gujaf-211	241	8	90	90	NUM
gujaf-211	241	9	–	–	SYM
gujaf-211	241	10	109	109	NUM
gujaf-211	241	11	.	.	PUNCT
gujaf-211	241	12	gusau	gusau	PROPN
gujaf-211	241	13	journal	journal	PROPN
gujaf-211	241	14	of	of	ADP
gujaf-211	241	15	accounting	accounting	NOUN
gujaf-211	241	16	and	and	CCONJ
gujaf-211	241	17	finance	finance	NOUN
gujaf-211	241	18	,	,	PUNCT
gujaf-211	241	19	vol	vol	NOUN
gujaf-211	241	20	.	.	PROPN
gujaf-211	241	21	4	4	NUM
gujaf-211	241	22	,	,	PUNCT
gujaf-211	241	23	issue	issue	NOUN
gujaf-211	241	24	1	1	NUM
gujaf-211	241	25	,	,	PUNCT
gujaf-211	241	26	april	april	PROPN
gujaf-211	241	27	,	,	PUNCT
gujaf-211	241	28	2023	2023	NUM
gujaf-211	241	29	133	133	NUM
gujaf-211	241	30	inem	inem	PROPN
gujaf-211	241	31	av	av	PROPN
gujaf-211	241	32	,	,	PUNCT
gujaf-211	241	33	fatayi	fatayi	PROPN
gujaf-211	241	34	williams	williams	PROPN
gujaf-211	241	35	aa	aa	PROPN
gujaf-211	241	36	,	,	PUNCT
gujaf-211	241	37	&	&	CCONJ
gujaf-211	241	38	ayankogbe	ayankogbe	NOUN
gujaf-211	241	39	oo	oo	INTJ
gujaf-211	241	40	.	.	PUNCT
gujaf-211	242	1	(	(	PUNCT
gujaf-211	242	2	2003	2003	NUM
gujaf-211	242	3	)	)	PUNCT
gujaf-211	242	4	.	.	PUNCT
gujaf-211	243	1	a	a	DET
gujaf-211	243	2	short	short	ADJ
gujaf-211	243	3	history	history	NOUN
gujaf-211	243	4	of	of	ADP
gujaf-211	243	5	rural	rural	ADJ
gujaf-211	243	6	health	health	NOUN
gujaf-211	243	7	services	service	NOUN
gujaf-211	243	8	development	development	NOUN
gujaf-211	243	9	in	in	ADP
gujaf-211	243	10	nigeria	nigeria	PROPN
gujaf-211	243	11	.	.	PUNCT
gujaf-211	244	1	a	a	DET
gujaf-211	244	2	tribute	tribute	NOUN
gujaf-211	244	3	to	to	ADP
gujaf-211	244	4	dr	dr	PROPN
gujaf-211	244	5	.	.	PROPN
gujaf-211	244	6	andrew	andrew	PROPN
gujaf-211	244	7	pearson	pearson	PROPN
gujaf-211	244	8	.	.	PUNCT
gujaf-211	245	1	nigeria	nigeria	PROPN
gujaf-211	245	2	medical	medical	ADJ
gujaf-211	245	3	practitioner	practitioner	NOUN
gujaf-211	245	4	,	,	PUNCT
gujaf-211	245	5	90	90	NUM
gujaf-211	245	6	-	-	SYM
gujaf-211	245	7	95	95	NUM
gujaf-211	245	8	.	.	PUNCT
gujaf-211	246	1	lawanson	lawanson	PROPN
gujaf-211	246	2	ao	ao	PROPN
gujaf-211	246	3	&	&	CCONJ
gujaf-211	246	4	olaniyan	olaniyan	ADJ
gujaf-211	246	5	o.	o.	PROPN
gujaf-211	246	6	(	(	PUNCT
gujaf-211	246	7	2013	2013	NUM
gujaf-211	246	8	)	)	PUNCT
gujaf-211	246	9	.	.	PUNCT
gujaf-211	247	1	health	health	NOUN
gujaf-211	247	2	expenditure	expenditure	NOUN
gujaf-211	247	3	and	and	CCONJ
gujaf-211	247	4	health	health	NOUN
gujaf-211	247	5	status	status	NOUN
gujaf-211	247	6	in	in	ADP
gujaf-211	247	7	northern	northern	ADJ
gujaf-211	247	8	and	and	CCONJ
gujaf-211	247	9	southern	southern	ADJ
gujaf-211	247	10	nigeria	nigeria	PROPN
gujaf-211	247	11	:	:	PUNCT
gujaf-211	247	12	a	a	DET
gujaf-211	247	13	comparative	comparative	ADJ
gujaf-211	247	14	analysis	analysis	NOUN
gujaf-211	247	15	using	use	VERB
gujaf-211	247	16	national	national	ADJ
gujaf-211	247	17	health	health	NOUN
gujaf-211	247	18	account	account	NOUN
gujaf-211	247	19	framework	framework	NOUN
gujaf-211	247	20	.	.	PUNCT
gujaf-211	248	1	africanjournal	africanjournal	ADJ
gujaf-211	248	2	of	of	ADP
gujaf-211	248	3	health	health	NOUN
gujaf-211	248	4	economics	economic	NOUN
gujaf-211	248	5	,	,	PUNCT
gujaf-211	248	6	2	2	NUM
gujaf-211	248	7	(	(	PUNCT
gujaf-211	248	8	1	1	NUM
gujaf-211	248	9	):	):	PUNCT
gujaf-211	248	10	31	31	NUM
gujaf-211	248	11	–	–	SYM
gujaf-211	248	12	46	46	NUM
gujaf-211	248	13	.	.	PUNCT
gujaf-211	249	1	obansa	obansa	PROPN
gujaf-211	249	2	saj	saj	PROPN
gujaf-211	249	3	&	&	CCONJ
gujaf-211	249	4	orimisan	orimisan	PROPN
gujaf-211	249	5	a.	a.	NOUN
gujaf-211	249	6	(	(	PUNCT
gujaf-211	249	7	2013	2013	NUM
gujaf-211	249	8	)	)	PUNCT
gujaf-211	249	9	.	.	PUNCT
gujaf-211	250	1	health	health	NOUN
gujaf-211	250	2	care	care	NOUN
gujaf-211	250	3	financing	financing	NOUN
gujaf-211	250	4	in	in	ADP
gujaf-211	250	5	nigeria	nigeria	PROPN
gujaf-211	250	6	:	:	PUNCT
gujaf-211	250	7	prospects	prospect	NOUN
gujaf-211	250	8	and	and	CCONJ
gujaf-211	250	9	challenges	challenge	NOUN
gujaf-211	250	10	.	.	PUNCT
gujaf-211	251	1	mediterranean	mediterranean	PROPN
gujaf-211	251	2	journal	journal	PROPN
gujaf-211	251	3	of	of	ADP
gujaf-211	251	4	social	social	ADJ
gujaf-211	251	5	sciences	science	NOUN
gujaf-211	251	6	,	,	PUNCT
gujaf-211	251	7	4	4	NUM
gujaf-211	251	8	(	(	PUNCT
gujaf-211	251	9	1	1	NUM
gujaf-211	251	10	):	):	PUNCT
gujaf-211	251	11	221	221	NUM
gujaf-211	251	12	–	–	PUNCT
gujaf-211	251	13	236	236	NUM
gujaf-211	251	14	.	.	PUNCT
gujaf-211	252	1	onisanwa	onisanwa	PROPN
gujaf-211	252	2	i	i	PROPN
gujaf-211	252	3	d	d	PROPN
gujaf-211	252	4	,	,	PUNCT
gujaf-211	252	5	shido	shido	NOUN
gujaf-211	252	6	-	-	PUNCT
gujaf-211	252	7	ikwu	ikwu	NOUN
gujaf-211	252	8	bs	bs	PROPN
gujaf-211	252	9	&	&	CCONJ
gujaf-211	252	10	adaji	adaji	PROPN
gujaf-211	252	11	mo	mo	PROPN
gujaf-211	252	12	.	.	PROPN
gujaf-211	252	13	(	(	PUNCT
gujaf-211	252	14	2018	2018	NUM
gujaf-211	252	15	)	)	PUNCT
gujaf-211	252	16	.	.	PUNCT
gujaf-211	253	1	healthcare	healthcare	NOUN
gujaf-211	253	2	financing	financing	NOUN
gujaf-211	253	3	and	and	CCONJ
gujaf-211	253	4	health	health	NOUN
gujaf-211	253	5	status	status	NOUN
gujaf-211	253	6	analysis	analysis	NOUN
gujaf-211	253	7	in	in	ADP
gujaf-211	253	8	nigeria	nigeria	PROPN
gujaf-211	253	9	.	.	PUNCT
gujaf-211	254	1	amity	amity	NOUN
gujaf-211	254	2	journal	journal	NOUN
gujaf-211	254	3	of	of	ADP
gujaf-211	254	4	healthcare	healthcare	PROPN
gujaf-211	254	5	management	management	NOUN
gujaf-211	254	6	,	,	PUNCT
gujaf-211	254	7	3	3	NUM
gujaf-211	254	8	(	(	PUNCT
gujaf-211	254	9	2	2	NUM
gujaf-211	254	10	):	):	PUNCT
gujaf-211	254	11	31–42	31–42	NUM
gujaf-211	254	12	.	.	PUNCT
gujaf-211	255	1	onwujekwe	onwujekwe	ADJ
gujaf-211	255	2	o	o	NOUN
gujaf-211	255	3	,	,	PUNCT
gujaf-211	255	4	ezumah	ezumah	NOUN
gujaf-211	255	5	n	n	CCONJ
gujaf-211	255	6	,	,	PUNCT
gujaf-211	255	7	mbachu	mbachu	PROPN
gujaf-211	255	8	c	c	X
gujaf-211	255	9	,	,	PUNCT
gujaf-211	255	10	obi	obi	PROPN
gujaf-211	255	11	f	f	PROPN
gujaf-211	255	12	,	,	PUNCT
gujaf-211	255	13	ichoku	ichoku	PROPN
gujaf-211	255	14	h	h	PROPN
gujaf-211	255	15	,	,	PUNCT
gujaf-211	255	16	&	&	CCONJ
gujaf-211	255	17	uzochukwu	uzochukwu	PROPN
gujaf-211	255	18	b	b	PROPN
gujaf-211	255	19	(	(	PUNCT
gujaf-211	255	20	2019	2019	NUM
gujaf-211	255	21	)	)	PUNCT
gujaf-211	255	22	.	.	PUNCT
gujaf-211	256	1	exploring	explore	VERB
gujaf-211	256	2	effectiveness	effectiveness	NOUN
gujaf-211	256	3	of	of	ADP
gujaf-211	256	4	different	different	ADJ
gujaf-211	256	5	health	health	NOUN
gujaf-211	256	6	financing	financing	NOUN
gujaf-211	256	7	mechanisms	mechanism	NOUN
gujaf-211	256	8	in	in	ADP
gujaf-211	256	9	nigeria	nigeria	PROPN
gujaf-211	256	10	;	;	PUNCT
gujaf-211	256	11	what	what	PRON
gujaf-211	256	12	needs	need	VERB
gujaf-211	256	13	to	to	PART
gujaf-211	256	14	change	change	VERB
gujaf-211	256	15	and	and	CCONJ
gujaf-211	256	16	how	how	SCONJ
gujaf-211	256	17	can	can	AUX
gujaf-211	256	18	it	it	PRON
gujaf-211	256	19	happen	happen	VERB
gujaf-211	256	20	?	?	PUNCT
gujaf-211	257	1	bmc	bmc	PROPN
gujaf-211	257	2	health	health	PROPN
gujaf-211	257	3	service	service	NOUN
gujaf-211	257	4	research	research	NOUN
gujaf-211	257	5	,	,	PUNCT
gujaf-211	257	6	19:661–673	19:661–673	NUM
gujaf-211	257	7	.	.	PUNCT
gujaf-211	258	1	https://doi.org/10.1186/s12913-019-4512-4	https://doi.org/10.1186/s12913-019-4512-4	NUM
gujaf-211	259	1	onwujekwe	onwujekwe	ADJ
gujaf-211	259	2	o	o	PROPN
gujaf-211	259	3	,	,	PUNCT
gujaf-211	259	4	hanson	hanson	PROPN
gujaf-211	259	5	k	k	PROPN
gujaf-211	259	6	,	,	PUNCT
gujaf-211	259	7	&	&	CCONJ
gujaf-211	259	8	uzochukwu	uzochukwu	PROPN
gujaf-211	259	9	b.	b.	PROPN
gujaf-211	259	10	(	(	PUNCT
gujaf-211	259	11	2012	2012	NUM
gujaf-211	259	12	)	)	PUNCT
gujaf-211	259	13	examining	examine	VERB
gujaf-211	259	14	inequities	inequity	NOUN
gujaf-211	259	15	in	in	ADP
gujaf-211	259	16	incidence	incidence	NOUN
gujaf-211	259	17	of	of	ADP
gujaf-211	259	18	catastrophic	catastrophic	ADJ
gujaf-211	259	19	health	health	NOUN
gujaf-211	259	20	expenditures	expenditure	NOUN
gujaf-211	259	21	on	on	ADP
gujaf-211	259	22	different	different	ADJ
gujaf-211	259	23	healthcare	healthcare	NOUN
gujaf-211	259	24	services	service	NOUN
gujaf-211	259	25	and	and	CCONJ
gujaf-211	259	26	health	health	NOUN
gujaf-211	259	27	facilities	facility	NOUN
gujaf-211	259	28	in	in	ADP
gujaf-211	259	29	nigeria	nigeria	PROPN
gujaf-211	259	30	.	.	PUNCT
gujaf-211	260	1	plos	plos	PROPN
gujaf-211	260	2	one	one	NUM
gujaf-211	260	3	.	.	PUNCT
gujaf-211	261	1	7(7):e40811	7(7):e40811	NUM
gujaf-211	261	2	onwujekwe	onwujekwe	ADJ
gujaf-211	261	3	o	o	NOUN
gujaf-211	261	4	,	,	PUNCT
gujaf-211	261	5	okereke	okereke	ADJ
gujaf-211	261	6	e	e	NOUN
gujaf-211	261	7	,	,	PUNCT
gujaf-211	261	8	onoka	onoka	NOUN
gujaf-211	261	9	c	c	NOUN
gujaf-211	261	10	,	,	PUNCT
gujaf-211	261	11	uzochukwu	uzochukwu	PROPN
gujaf-211	261	12	b	b	NOUN
gujaf-211	261	13	,	,	PUNCT
gujaf-211	261	14	kiriga	kiriga	ADV
gujaf-211	261	15	j	j	PROPN
gujaf-211	261	16	,	,	PUNCT
gujaf-211	261	17	&	&	CCONJ
gujaf-211	261	18	petu	petu	PROPN
gujaf-211	261	19	a.	a.	PROPN
gujaf-211	261	20	(	(	PUNCT
gujaf-211	261	21	2009	2009	NUM
gujaf-211	261	22	)	)	PUNCT
gujaf-211	261	23	.	.	PUNCT
gujaf-211	262	1	willingness	willingness	NOUN
gujaf-211	262	2	to	to	PART
gujaf-211	262	3	pay	pay	VERB
gujaf-211	262	4	for	for	ADP
gujaf-211	262	5	community	community	NOUN
gujaf-211	262	6	-	-	PUNCT
gujaf-211	262	7	based	base	VERB
gujaf-211	262	8	health	health	NOUN
gujaf-211	262	9	insurance	insurance	NOUN
gujaf-211	262	10	in	in	ADP
gujaf-211	262	11	nigeria	nigeria	PROPN
gujaf-211	262	12	:	:	PUNCT
gujaf-211	262	13	do	do	VERB
gujaf-211	262	14	economic	economic	ADJ
gujaf-211	262	15	status	status	NOUN
gujaf-211	262	16	and	and	CCONJ
gujaf-211	262	17	place	place	NOUN
gujaf-211	262	18	of	of	ADP
gujaf-211	262	19	residence	residence	NOUN
gujaf-211	262	20	matter	matter	NOUN
gujaf-211	262	21	?	?	PUNCT
gujaf-211	263	1	health	health	NOUN
gujaf-211	263	2	policy	policy	NOUN
gujaf-211	263	3	and	and	CCONJ
gujaf-211	263	4	planning	planning	NOUN
gujaf-211	263	5	,	,	PUNCT
gujaf-211	263	6	25(2):155	25(2):155	NOUN
gujaf-211	263	7	-	-	SYM
gujaf-211	263	8	161	161	NUM
gujaf-211	263	9	.	.	PUNCT
gujaf-211	264	1	oyefabi	oyefabi	NOUN
gujaf-211	264	2	,	,	PUNCT
gujaf-211	264	3	ao	ao	PROPN
gujaf-211	264	4	.	.	PROPN
gujaf-211	264	5	,	,	PUNCT
gujaf-211	264	6	aliyu	aliyu	PROPN
gujaf-211	264	7	,	,	PUNCT
gujaf-211	264	8	aa	aa	PROPN
gujaf-211	264	9	.	.	PROPN
gujaf-211	264	10	&	&	CCONJ
gujaf-211	264	11	idris	idris	PROPN
gujaf-211	264	12	,	,	PUNCT
gujaf-211	264	13	a.	a.	NOUN
gujaf-211	264	14	(	(	PUNCT
gujaf-211	264	15	2014	2014	NUM
gujaf-211	264	16	)	)	PUNCT
gujaf-211	264	17	.	.	PUNCT
gujaf-211	265	1	sources	source	NOUN
gujaf-211	265	2	of	of	ADP
gujaf-211	265	3	healthcare	healthcare	NOUN
gujaf-211	265	4	financing	financing	NOUN
gujaf-211	265	5	among	among	ADP
gujaf-211	265	6	patients	patient	NOUN
gujaf-211	265	7	at	at	ADP
gujaf-211	265	8	the	the	DET
gujaf-211	265	9	ahmadu	ahmadu	PROPN
gujaf-211	265	10	bello	bello	PROPN
gujaf-211	265	11	university	university	NOUN
gujaf-211	265	12	teaching	teaching	NOUN
gujaf-211	265	13	hospital	hospital	NOUN
gujaf-211	265	14	,	,	PUNCT
gujaf-211	265	15	zaria	zaria	PROPN
gujaf-211	265	16	,	,	PUNCT
gujaf-211	265	17	nigeria	nigeria	PROPN
gujaf-211	265	18	.	.	PUNCT
gujaf-211	266	1	journal	journal	PROPN
gujaf-211	266	2	of	of	ADP
gujaf-211	266	3	medicine	medicine	NOUN
gujaf-211	266	4	in	in	ADP
gujaf-211	266	5	the	the	DET
gujaf-211	266	6	tropics	tropic	NOUN
gujaf-211	266	7	.	.	PUNCT
gujaf-211	267	1	16(1):27	16(1):27	NUM
gujaf-211	267	2	-	-	SYM
gujaf-211	267	3	31	31	NUM
gujaf-211	267	4	.	.	PUNCT
gujaf-211	268	1	shaw	shaw	PROPN
gujaf-211	268	2	pr	pr	PROPN
gujaf-211	268	3	,	,	PUNCT
gujaf-211	268	4	&	&	CCONJ
gujaf-211	268	5	griffin	griffin	PROPN
gujaf-211	268	6	pc	pc	PROPN
gujaf-211	268	7	.	.	PUNCT
gujaf-211	269	1	(	(	PUNCT
gujaf-211	269	2	1995	1995	NUM
gujaf-211	269	3	)	)	PUNCT
gujaf-211	269	4	.	.	PUNCT
gujaf-211	270	1	financing	finance	VERB
gujaf-211	270	2	health	health	NOUN
gujaf-211	270	3	care	care	NOUN
gujaf-211	270	4	in	in	ADP
gujaf-211	270	5	sub	sub	ADJ
gujaf-211	270	6	-	-	ADJ
gujaf-211	270	7	saharan	saharan	ADJ
gujaf-211	270	8	africa	africa	PROPN
gujaf-211	270	9	through	through	ADP
gujaf-211	270	10	users	user	NOUN
gujaf-211	270	11	’	’	PART
gujaf-211	270	12	fees	fee	NOUN
gujaf-211	270	13	and	and	CCONJ
gujaf-211	270	14	insurance	insurance	NOUN
gujaf-211	270	15	.	.	PUNCT
gujaf-211	271	1	washington	washington	PROPN
gujaf-211	271	2	,	,	PUNCT
gujaf-211	271	3	dc	dc	PROPN
gujaf-211	271	4	:	:	PUNCT
gujaf-211	271	5	world	world	PROPN
gujaf-211	271	6	bank	bank	PROPN
gujaf-211	271	7	,	,	PUNCT
gujaf-211	271	8	1995	1995	NUM
gujaf-211	271	9	;	;	PUNCT
gujaf-211	271	10	1330	1330	NUM
gujaf-211	271	11	.	.	PUNCT
gujaf-211	272	1	uzochukwu	uzochukwu	PROPN
gujaf-211	272	2	bsc	bsc	PROPN
gujaf-211	272	3	,	,	PUNCT
gujaf-211	272	4	ughasoro	ughasoro	PROPN
gujaf-211	272	5	md	md	PROPN
gujaf-211	272	6	,	,	PUNCT
gujaf-211	272	7	etiaba	etiaba	NOUN
gujaf-211	272	8	e	e	NOUN
gujaf-211	272	9	,	,	PUNCT
gujaf-211	272	10	okwuosa	okwuosa	ADV
gujaf-211	272	11	c	c	NOUN
gujaf-211	272	12	,	,	PUNCT
gujaf-211	272	13	envuladu	envuladu	ADJ
gujaf-211	272	14	e	e	NOUN
gujaf-211	272	15	,	,	PUNCT
gujaf-211	272	16	&	&	CCONJ
gujaf-211	272	17	onwujekwe	onwujekwe	PROPN
gujaf-211	272	18	oe	oe	PROPN
gujaf-211	272	19	(	(	PUNCT
gujaf-211	272	20	2015	2015	NUM
gujaf-211	272	21	)	)	PUNCT
gujaf-211	272	22	.	.	PUNCT
gujaf-211	273	1	health	health	NOUN
gujaf-211	273	2	care	care	NOUN
gujaf-211	273	3	financing	financing	NOUN
gujaf-211	273	4	in	in	ADP
gujaf-211	273	5	nigeria	nigeria	PROPN
gujaf-211	273	6	:	:	PUNCT
gujaf-211	273	7	implications	implication	NOUN
gujaf-211	273	8	for	for	ADP
gujaf-211	273	9	achieving	achieve	VERB
gujaf-211	273	10	universal	universal	ADJ
gujaf-211	273	11	health	health	NOUN
gujaf-211	273	12	coverage	coverage	NOUN
gujaf-211	273	13	.	.	PUNCT
gujaf-211	274	1	nigerian	nigerian	ADJ
gujaf-211	274	2	journal	journal	PROPN
gujaf-211	274	3	of	of	ADP
gujaf-211	274	4	clinical	clinical	ADJ
gujaf-211	274	5	practice	practice	NOUN
gujaf-211	274	6	.	.	PUNCT
gujaf-211	275	1	2015	2015	NUM
gujaf-211	275	2	;	;	PUNCT
gujaf-211	275	3	18	18	NUM
gujaf-211	275	4	(	(	PUNCT
gujaf-211	275	5	4	4	NUM
gujaf-211	275	6	):	):	PUNCT
gujaf-211	275	7	437	437	NUM
gujaf-211	275	8	–	–	SYM
gujaf-211	275	9	444	444	NUM
gujaf-211	275	10	.	.	PUNCT
gujaf-211	276	1	uzochukwu	uzochukwu	PROPN
gujaf-211	276	2	bsc	bsc	PROPN
gujaf-211	276	3	,	,	PUNCT
gujaf-211	276	4	ughasoro	ughasoro	PROPN
gujaf-211	276	5	md	md	PROPN
gujaf-211	276	6	,	,	PUNCT
gujaf-211	276	7	etiaba	etiaba	NOUN
gujaf-211	276	8	e	e	NOUN
gujaf-211	276	9	,	,	PUNCT
gujaf-211	276	10	okwuosa	okwuosa	ADV
gujaf-211	276	11	c	c	NOUN
gujaf-211	276	12	,	,	PUNCT
gujaf-211	276	13	envuladu	envuladu	ADJ
gujaf-211	276	14	e	e	NOUN
gujaf-211	276	15	,	,	PUNCT
gujaf-211	276	16	&	&	CCONJ
gujaf-211	276	17	onwujekwe	onwujekwe	VERB
gujaf-211	276	18	oe	oe	PROPN
gujaf-211	276	19	.	.	PUNCT
gujaf-211	276	20	(	(	PUNCT
gujaf-211	276	21	2015	2015	NUM
gujaf-211	276	22	)	)	PUNCT
gujaf-211	276	23	.	.	PUNCT
gujaf-211	277	1	health	health	NOUN
gujaf-211	277	2	care	care	NOUN
gujaf-211	277	3	financing	financing	NOUN
gujaf-211	277	4	in	in	ADP
gujaf-211	277	5	nigeria	nigeria	PROPN
gujaf-211	277	6	:	:	PUNCT
gujaf-211	277	7	implications	implication	NOUN
gujaf-211	277	8	for	for	ADP
gujaf-211	277	9	achieving	achieve	VERB
gujaf-211	277	10	universal	universal	ADJ
gujaf-211	277	11	health	health	NOUN
gujaf-211	277	12	coverage	coverage	NOUN
gujaf-211	277	13	.	.	PUNCT
gujaf-211	278	1	nigeria	nigeria	PROPN
gujaf-211	278	2	journal	journal	PROPN
gujaf-211	278	3	of	of	ADP
gujaf-211	278	4	clinical	clinical	ADJ
gujaf-211	278	5	practice;18(4):437–44	practice;18(4):437–44	NOUN
gujaf-211	278	6	.	.	PUNCT
gujaf-211	279	1	https://doi	https://doi	PROPN
gujaf-211	279	2	.	.	PUNCT
gujaf-211	280	1	org/10.4103/11193077.154196	org/10.4103/11193077.154196	NOUN
gujaf-211	280	2	.	.	PUNCT
gujaf-211	281	1	gusau	gusau	PROPN
gujaf-211	281	2	journal	journal	PROPN
gujaf-211	281	3	of	of	ADP
gujaf-211	281	4	accounting	accounting	NOUN
gujaf-211	281	5	and	and	CCONJ
gujaf-211	281	6	finance	finance	NOUN
gujaf-211	281	7	,	,	PUNCT
gujaf-211	281	8	vol	vol	NOUN
gujaf-211	281	9	.	.	PROPN
gujaf-211	281	10	4	4	NUM
gujaf-211	281	11	,	,	PUNCT
gujaf-211	281	12	issue	issue	NOUN
gujaf-211	281	13	1	1	NUM
gujaf-211	281	14	,	,	PUNCT
gujaf-211	281	15	april	april	PROPN
gujaf-211	281	16	,	,	PUNCT
gujaf-211	281	17	2023	2023	NUM
gujaf-211	281	18	134	134	NUM
gujaf-211	281	19	wiesmann	wiesmann	NOUN
gujaf-211	281	20	d	d	PROPN
gujaf-211	281	21	,	,	PUNCT
gujaf-211	281	22	&	&	CCONJ
gujaf-211	281	23	jutting	jutting	PROPN
gujaf-211	281	24	j.	j.	PROPN
gujaf-211	281	25	(	(	PUNCT
gujaf-211	281	26	2000	2000	NUM
gujaf-211	281	27	)	)	PUNCT
gujaf-211	281	28	.	.	PUNCT
gujaf-211	282	1	the	the	DET
gujaf-211	282	2	emerging	emerge	VERB
gujaf-211	282	3	movement	movement	NOUN
gujaf-211	282	4	of	of	ADP
gujaf-211	282	5	community	community	NOUN
gujaf-211	282	6	-	-	PUNCT
gujaf-211	282	7	based	base	VERB
gujaf-211	282	8	health	health	NOUN
gujaf-211	282	9	insurance	insurance	NOUN
gujaf-211	282	10	in	in	ADP
gujaf-211	282	11	sub	sub	ADJ
gujaf-211	282	12	-	-	ADJ
gujaf-211	282	13	saharan	saharan	ADJ
gujaf-211	282	14	africa	africa	PROPN
gujaf-211	282	15	:	:	PUNCT
gujaf-211	282	16	experience	experience	NOUN
gujaf-211	282	17	and	and	CCONJ
gujaf-211	282	18	lessons	lesson	NOUN
gujaf-211	282	19	learned	learn	VERB
gujaf-211	282	20	.	.	PUNCT
gujaf-211	283	1	afrika	afrika	PROPN
gujaf-211	283	2	spectrum	spectrum	PROPN
gujaf-211	283	3	,	,	PUNCT
gujaf-211	283	4	35(2	35(2	NUM
gujaf-211	283	5	):	):	PUNCT
gujaf-211	283	6	193	193	NUM
gujaf-211	283	7	-	-	SYM
gujaf-211	283	8	210	210	NUM
gujaf-211	283	9	.	.	PUNCT
gujaf-211	284	1	yu	yu	PROPN
gujaf-211	284	2	cp	cp	PROPN
gujaf-211	284	3	,	,	PUNCT
gujaf-211	284	4	whynes	whyne	VERB
gujaf-211	284	5	dk	dk	PROPN
gujaf-211	284	6	&	&	CCONJ
gujaf-211	284	7	sach	sach	PROPN
gujaf-211	284	8	th	th	PROPN
gujaf-211	284	9	.	.	PUNCT
gujaf-211	285	1	(	(	PUNCT
gujaf-211	285	2	2008	2008	NUM
gujaf-211	285	3	)	)	PUNCT
gujaf-211	285	4	.	.	PUNCT
gujaf-211	286	1	equity	equity	NOUN
gujaf-211	286	2	in	in	ADP
gujaf-211	286	3	health	health	NOUN
gujaf-211	286	4	care	care	NOUN
gujaf-211	286	5	financing	financing	NOUN
gujaf-211	286	6	:	:	PUNCT
gujaf-211	286	7	the	the	DET
gujaf-211	286	8	case	case	NOUN
gujaf-211	286	9	of	of	ADP
gujaf-211	286	10	malaysia	malaysia	PROPN
gujaf-211	286	11	.	.	PUNCT
gujaf-211	287	1	international	international	ADJ
gujaf-211	287	2	journal	journal	PROPN
gujaf-211	287	3	for	for	ADP
gujaf-211	287	4	equity	equity	NOUN
gujaf-211	287	5	in	in	ADP
gujaf-211	287	6	health	health	NOUN
gujaf-211	287	7	;	;	PUNCT
gujaf-211	287	8	7:15	7:15	NUM
gujaf-211	287	9	–	–	SYM
gujaf-211	287	10	19	19	NUM
gujaf-211	287	11	.	.	PUNCT
gujaf-211	288	1	doi:10.1186/1475	doi:10.1186/1475	NOUN
gujaf-211	288	2	-	-	PUNCT
gujaf-211	288	3	9276	9276	NUM
gujaf-211	288	4	-	-	SYM
gujaf-211	288	5	715	715	NUM
gujaf-211	288	6	yunusa	yunusa	NOUN
gujaf-211	288	7	u	u	NOUN
gujaf-211	288	8	,	,	PUNCT
gujaf-211	288	9	irinoye	irinoye	NOUN
gujaf-211	288	10	o	o	NOUN
gujaf-211	288	11	,	,	PUNCT
gujaf-211	288	12	suberu	suberu	PROPN
gujaf-211	288	13	a	a	PROPN
gujaf-211	288	14	,	,	PUNCT
gujaf-211	288	15	garba	garba	PROPN
gujaf-211	288	16	a	a	PROPN
gujaf-211	288	17	,	,	PUNCT
gujaf-211	288	18	timothy	timothy	PROPN
gujaf-211	288	19	g	g	PROPN
gujaf-211	288	20	,	,	PUNCT
gujaf-211	288	21	dalhatu	dalhatu	VERB
gujaf-211	288	22	a	a	PRON
gujaf-211	288	23	&	&	CCONJ
gujaf-211	288	24	ahmed	ahmed	PROPN
gujaf-211	288	25	s.	s.	PROPN
gujaf-211	288	26	(	(	PUNCT
gujaf-211	288	27	2014	2014	NUM
gujaf-211	288	28	)	)	PUNCT
gujaf-211	288	29	.	.	PUNCT
gujaf-211	289	1	trends	trend	NOUN
gujaf-211	289	2	and	and	CCONJ
gujaf-211	289	3	challenges	challenge	NOUN
gujaf-211	289	4	of	of	ADP
gujaf-211	289	5	public	public	ADJ
gujaf-211	289	6	health	health	NOUN
gujaf-211	289	7	care	care	NOUN
gujaf-211	289	8	financing	financing	NOUN
gujaf-211	289	9	system	system	NOUN
gujaf-211	289	10	in	in	ADP
gujaf-211	289	11	nigeria	nigeria	PROPN
gujaf-211	289	12	:	:	PUNCT
gujaf-211	289	13	the	the	DET
gujaf-211	289	14	way	way	NOUN
gujaf-211	289	15	forward	forward	ADV
gujaf-211	289	16	.	.	PUNCT
gujaf-211	290	1	iosr	iosr	ADJ
gujaf-211	290	2	journal	journal	PROPN
gujaf-211	290	3	of	of	ADP
gujaf-211	290	4	economics	economic	NOUN
gujaf-211	290	5	and	and	CCONJ
gujaf-211	290	6	finance	finance	NOUN
gujaf-211	290	7	(	(	PUNCT
gujaf-211	290	8	iosr	iosr	NOUN
gujaf-211	290	9	-	-	PUNCT
gujaf-211	290	10	jef	jef	PROPN
gujaf-211	290	11	)	)	PUNCT
gujaf-211	290	12	.	.	PUNCT
gujaf-211	291	1	2014	2014	NUM
gujaf-211	291	2	;	;	PUNCT
gujaf-211	292	1	volume	volume	NOUN
gujaf-211	292	2	4	4	NUM
gujaf-211	292	3	,	,	PUNCT
gujaf-211	292	4	issue	issue	VERB
gujaf-211	292	5	3	3	NUM
gujaf-211	292	6	:	:	SYM
gujaf-211	292	7	28	28	NUM
gujaf-211	292	8	-	-	SYM
gujaf-211	292	9	34	34	NUM
gujaf-211	292	10	www.iosrjournals.org	www.iosrjournals.org	PROPN
gujaf-211	292	11	www.iosrjournals.org	www.iosrjournals.org	PROPN