Keiai University

Value Added Tax remains a critical source of government revenue in Kenya, yet compliance levels, particularly among small and medium-sized enterprises, continue to fall short of expectations. The hospitality industry comprising hotels, restaurants, and lodges is one of the most affected sectors due to its cash-based operations, limited formal systems, and inadequate tax knowledge. This study sought to examine the effect of electronic tax education platforms on VAT compliance. The study was guided by the Deterrence Theory. A descriptive research design was adopted, targeting all 120 registered hospitality establishments in Machakos Town. A census approach was used, with primary data collected through structured questionnaires. Descriptive and inferential statistics, including multiple linear regression, was used to analyse the data with the aid of SPSS version 27. From the results, it was found that electronic tax education platforms have a positive and significant relationship with VAT compliance in the hospitality industry in Machakos Town (β = .328; p = 0.000 < 0.05). The study concluded that taxpayer education positively affects value added tax compliance in the hospitality industry and the relationship is positively moderated by leveraging in tax technologies. The study recommends that electronic tax education platforms should be tailored to address the sector's unique needs, offering interactive modules on VAT registration, invoicing and reporting for diverse revenue streams. Keywords: Hospitality Industry, VAT Compliance, Machakos Town, Kenya

The research done to estimate the effectiveness of date pits extract , vitamin e and selenium on hematological parameters and anatomical changes on ovary of albino rabbits.The experiment was done in veterinary medicine university of kerbala in animal house in special cages in two months from 4/1/2025 to 4/3/2025 .Twenty(20) albino rabbits weighing between 1200 and 1500 kg and the ages of 2.5 and 3 months were split up into four groups.The first group used as control group received no treatment while (G2) received treatment with seed extract (12%), followed by vitamin E (100 mg/kg body weight) and selenium (0.3 mg/kg body weight) in the third group, and a combination of seed extract (12%) and vitamin E (100 mg/kg body weight) and selenium (0.3 mg/kg body weight) in the fourth group. Five milliliters of blood are drawn straight from the heart at the end of the experiment, and the weight and size of the ovary following ovariectomy are also recorded. The results findings, selenium, vitamin E, and date seed extract all improve blood parameters, and when taken together, they have a stronger cumulative effect. Numerous studies have demonstrated that date seeds are high in antioxidants that increase the production of blood cells, and that vitamin E and selenium are known for their functions in preventing blood cell oxidation and enhancing immune system function. The significant increase in G4 confirms a synergistic effect between the extract and nutrients (vitamin E and selenium), which promote reproductive health and stimulate ovarian growth. In conc lusion the extract has a strong beneficial effect on its own, vitamin E and selenium greatly increase its potency. The hypothesis that these substances can be used as supplements to improve fertility and blood health was supported by the clear demonstration of the positive effect in blood and reproductive parameters.

In this paper, we attempt to provide an elementary introduction to the excursion risk theory by constructing a discrete-time analogue. The excursion risk theory is a theory of calculating risks in investments that use mean-reverting trading signals. We consider the case where the trading signal is a simple symmetric random walk (RW) and use the excursions of them to compute several quantities of risks in the investments. It may be said that this paper gives one way of applying the excursion theory of RWs that mathematicians have been studying for a long time to mathematical finance.

A prospective descriptive study was conducted from August 2021 to September 2021 to describe the clinical and subclinical characteristics of COVID-19 patients at the field hospital of Dong Thap Community College. The study collected epidemiological data of 240 subjects. The results indicated that the male/female ratio was 1.2/1; the mean age was 29.2±15.1 (1- 65 years old). The most typical clinical symptoms of the disease are cough (45.8%), fever (45%), stuffy nose (21.7%), anosmia (13.8%), ageusia (12.9%), and shortness of breath (4.6%). Most patients have mild symptoms and a high recovery rate. This study contributes to a general assessment of clinical, subclinical factors, treatment results of COVID-19 patients in general and COVID-19 subjects at the field hospital of Dong Thap Community College in particular, which is the basis for better disease prevention measures.
 Keywords: COVID-19, clinical features, Ct index, treatment results.
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As the size of the e-commerce market grows, the consequences of it are appearing throughout society. The business environment of a company changes from a product center to a user center and introduces a recommendation system. However, the existing research has shown a limitation in deriving customized recommendation information to reflect the detailed information that users consider when purchasing a product. Therefore, the proposed system reflects the user's subjective purchasing criteria in the recommendation algorithm. And conduct sentiment analysis of product review data. Finally, the final sentiment score is weighted according to the purchase criteria priority, recommends the results to the user.

Kajian ini bertujuan menjelaskan pemanfaatan sinergi kebijakan pemerintah dalam meningkatan kompetensi lulusan SMK Negeri 6 Palembang yang meliputi 1) Kerja sama Dunia Usaha dan Dunia Industri, 2)Pengembangan dan penyelarasan kurikulum, 3) Inovasi Pembelajaran, 4)Standarisasi Sarana dan Prasarana, 5) Pengelolaan dan Penataan Kelembagaan, dan 6) Peningkatan Profesionalitas Guru dan Tenaga Kependidikan melalui program revitalisasi Sekolah Menengah Kejuran (SMK) yang berorientasi kepada kompetensi lulusan sehingga dapat diterima di Dunia Usaha dan Dunia Industri. Salah satu rekomendasi untuk SMK Negeri 6 Palembang untuk mengevaluasi secara berkelanjutan kebutuhan Dunia Usaha dan Dunia Industri (DUDI) terkait kompetensi yang dibutuhkan. Dan evaluasi tersebut dapat dijadikan acuan pembahasan kebijakan mutu sekolah dalam upaya peningkatan kompetensi lulusan.

ABSTRACT Background Although numerous studies have demonstrated a strong association between blood pressure (BP) and hemorrhagic complications of antithrombotic therapy, there is still a paucity of information regarding the status of BP control in hypertensive patients on antithrombotic therapy. Methods This cross-sectional, retrospective study was conducted at an outpatient clinic to examine BP control and its associated factors in hypertensive patients receiving or not receiving antithrombotic therapy. Results Of 26,803 outpatients who had scheduled visits in 2018, 7,800 hypertensive patients met the inclusion criteria, of whom 1,727 cases were on oral antithrombotic drugs. Then, target BP values were defined according to the Japanese Society of Hypertension Guidelines for the Management of Hypertension 2019. While BP values <140/90 mmHg were observed in 63.0% and 61.6% of patients with and without antithrombotic therapy, respectively, only 31.1% and 23.4% of them displayed BP values <130/80 mmHg. Multivariable logistic analysis indicated that comorbidity with obesity was a significant correlate of insufficient BP control (target BP <130/80 mmHg) in hypertensive patients, irrespective of antithrombotic therapy (patients with antithrombotic therapy, odds ratio (OR) = 1.690, 95% confidence interval (CI) = 1.351–2.113; patients without antithrombotic therapy, OR = 1.475, 95% CI = 1.290–1.687). Conclusion The majority of patients exhibited BP values <140/90 mmHg, whereas BP values <130/80 mmHg were achieved only in a small proportion of the patients. Furthermore, obesity appeared to be one of the factors contributing to insufficient BP control in a real-world setting.

本研究の目的は，唾液中テストステロン濃度と高齢者の記憶との関連に見られる性差について検証することである。本研究は2010年に実施したSONIC研究の70歳代の高齢者のうち，唾液サンプルを得ている参加者197名から，記憶検査としてMoCA （Fujiwara, et al., 2010） とADAS （本間ら，1992） を受けた対象者を選定した。さらに，糖尿病と脳卒中の既往歴がなく，HbA1C8.5％未満を選定基準とし，男性69名，女性53名（平均年齢＝70.1±0.9）を分析対象とした。MoCA合計得点と，記憶，語想起，遅延再生などの下位尺度，ADASは再生と再認得点を用いた。記憶検査の得点と対数変換後のテストステロン値の関連について，性別に年齢とBMIを調整し，偏相関係数を算出した。結果，女性において，MoCA合計得点とテストステロン濃度との間に有意な負の関連が示された（r＝－0.28）。下位尺度においても，女性では語想起得点（r＝－0.32）と遅延再生得点（r＝－0.29）で負の関連が示された（全てp＜0.05）。先行研究と同様に（Bojar, et al., 2017; Thilers, et al., 2006），閉経後の高齢女性にとって，テストステロンと記憶能力の低下の関連が示唆された。今後は対象者数を増やし，縦断的な検証が求められる。

&lt;p&gt;Existing document analysis systems list words in the document using a morpheme analyzer. Such a structural feature is difficult to help users to understand the document. To understand a document, you need to analyze the keyword in the document and extract the paragraphs including the keyword. The proposed system retrieves keywords from documents written in XML format, extracts them, and displays them to the user. In addition, it extracts the paragraphs including the keyword entered by the user and maintains paragraph sequence and delete for duplicate paragraphs. Then, the frequency and weight of the keyword are calculated, and the number of paragraphs is reduced by removing the paragraphs including the keyword having a weight less than other keywords weighed. This method may reduce the time and effort required for the user to understand the document as compared to the existing document analysis systems.&lt;/p&gt;