Cheapchip Cooke Project Business Plan Essay Example | Topics and Well Written Essays - 2500 words

Cheapchip Cooke Project Business Plan - Essay Example Next, fixed overhead costs must also be managed with much care because here electricity and gas costs might rise even without the knowledge of the management. A significant percentage of businesses are faced with the threat oc closure nowadays because of the rising energy costs. Finally, cost centers or cost drivers as they are known in accounting jargon, must be identified before costs are allocated to them. Failure to do so will lead to confusion as to which area of the business has higher costs and which less. * Operating Leverage may be defined as the ability of a firm to use its fixed operating costs (rent etc.) to magnify the effect of changes in sales on its earnings before interest and tax (EBIT). The formula for Degree of Operating Leverage (DOL) is: 3. Number of cookies of various categories that can be baked during 180 days are: 1792 x 180 = 3,22,560 while my budgeted annual sales stand at 3,87,082 (the margin of safety output). I assume that the difference of 64,522 cookies can be baked with some overtime work assigned to full-time workers. My calculations of the break-even points or output levels are based on a realistic assumption of what is desirable and achievable given the capacity constraint imposed by the 112 batch of cookies per 30 minutes. Working hours per day cannot be stretched beyond 8 unless overtime payment is given to those workers who willingly work after the 8-hour shift during the night. My calculations of costs both fixed and overhead are based on realistic estimates that included the additional costs of selling cookies such as the cost of 0.25 cents per cookie sold. Also I have taken into consideration the total fixed cost as equivalent to $ 40,000 per year excluding the depreciation charge. I have assumed a breakeven point of 70,000 cookies per annum of type C1 which is priced at $ 0.50. Even if the

Strategic Analysis of Regent Hotel Singapore Research Paper

Strategic Analysis of Regent Hotel Singapore - Research Paper Example Strategic Analysis of Regent Hotel Singapore For example, the firms that existed before Regent Hotel were a major threat. Major potential factors that expose an industry or a company to overcome such challenges may include; a sustainable competitive advantage through innovation. For this case, Regent Hotel established renewable sources of energy, which indeed was a great challenge to existing industries. However, Porter argues that competition between offline and online companies is also a factor need for consideration Secondly, Porter comments profitable markets that yield good profits will attract new industries. This results in many new competitors, which eventually will decrease profitability for all firms in the industry. The following factors can have an effect on how much of a threat new competitors may pose: the existence of barriers to entry for example patents, rights, etc. The most attractive segment is one in which entry barriers are high and exit barriers are low. Here, new firms can enter and non-performing firms can exit easily due to high competition. The following factors have indeed helped Regent Hotel, as a company to sail through government policy not affects Regent Hotel to expand its business. All suppliers of raw materials, components, labor, and services to the firm can be a cause of power over the firm when there are few substitutes. For example if you are making loaves of breads and there is only one person who sells flour, then you have no substitute but to buy it from them.

Answer of 2 Question Essay Example | Topics and Well Written Essays - 500 words

Answer of 2 Question - Essay Example The thickness for this slice is given by ∆z = where Gz is the gradient strength, ∆z is the slice thickness, ÃŽ ³ is the young modulus, and ÃŽ ´f is the offset frequency. Therefore, making the offset frequency to be the subject of the formula we get ÃŽ ´f = where ÃŽ ´f is the offset frequency (Sheil, 44). Hence, From the figure, 7.9 showing out the signal of MRI obtained from fat and water there were two signals that were received. These signals include the signals from water which were at 4.8ppm and the signal from fat which was at 1.5ppm. The signal from water was displayed by a peak that was due to protons in water while that from fat was displayed by a peak due to protons within the fat. In the body of an organism, fat and water are the key components of protons. The molecules of fat and water contain a number of protons whose molecules is extremely beneficial in MR signal. From the figure, there were two peaks. One peak, which was 4.8ppm, was due to protons in water. Another peak, which was 1.5ppm, was due to protons in fat. These two peaks had different ppm because of a number of reasons. First, the relaxation time (T1) for water takes a longer duration of time compared to that of fat. This was evident in figure 7.10 where the weighted T1 image recorded reduced signals from water. In addition to this, transverse time of relaxation (T2) of water that was free had a short correlation time compared to that of fat. The decay of T2 is because of the interactions that are magnetic which occur in between the protons that are spinning. It is for this reason that the fat ppm had a shorter peak compared to that of water. Research has shown out that water has a longer time of relaxation since its natural motion frequency is higher compared to the clinically used larmor frequency (Sheil, 10). Relaxation time involves the time taken by protons to remain either coherent or have a phase rotation. This rotation normally

Cheapchip Cooke Project Business Plan Essay Example | Topics and Well Written Essays - 2500 words

Cheapchip Cooke Project Business Plan - Essay Example Next, fixed overhead costs must also be managed with much care because here electricity and gas costs might rise even without the knowledge of the management. A significant percentage of businesses are faced with the threat oc closure nowadays because of the rising energy costs. Finally, cost centers or cost drivers as they are known in accounting jargon, must be identified before costs are allocated to them. Failure to do so will lead to confusion as to which area of the business has higher costs and which less. * Operating Leverage may be defined as the ability of a firm to use its fixed operating costs (rent etc.) to magnify the effect of changes in sales on its earnings before interest and tax (EBIT). The formula for Degree of Operating Leverage (DOL) is: 3. Number of cookies of various categories that can be baked during 180 days are: 1792 x 180 = 3,22,560 while my budgeted annual sales stand at 3,87,082 (the margin of safety output). I assume that the difference of 64,522 cookies can be baked with some overtime work assigned to full-time workers. My calculations of the break-even points or output levels are based on a realistic assumption of what is desirable and achievable given the capacity constraint imposed by the 112 batch of cookies per 30 minutes. Working hours per day cannot be stretched beyond 8 unless overtime payment is given to those workers who willingly work after the 8-hour shift during the night. My calculations of costs both fixed and overhead are based on realistic estimates that included the additional costs of selling cookies such as the cost of 0.25 cents per cookie sold. Also I have taken into consideration the total fixed cost as equivalent to $ 40,000 per year excluding the depreciation charge. I have assumed a breakeven point of 70,000 cookies per annum of type C1 which is priced at $ 0.50. Even if the

Answer of 2 Question Essay Example | Topics and Well Written Essays - 500 words

Answer of 2 Question - Essay Example The thickness for this slice is given by ∆z = where Gz is the gradient strength, ∆z is the slice thickness, ÃŽ ³ is the young modulus, and ÃŽ ´f is the offset frequency. Therefore, making the offset frequency to be the subject of the formula we get ÃŽ ´f = where ÃŽ ´f is the offset frequency (Sheil, 44). Hence, From the figure, 7.9 showing out the signal of MRI obtained from fat and water there were two signals that were received. These signals include the signals from water which were at 4.8ppm and the signal from fat which was at 1.5ppm. The signal from water was displayed by a peak that was due to protons in water while that from fat was displayed by a peak due to protons within the fat. In the body of an organism, fat and water are the key components of protons. The molecules of fat and water contain a number of protons whose molecules is extremely beneficial in MR signal. From the figure, there were two peaks. One peak, which was 4.8ppm, was due to protons in water. Another peak, which was 1.5ppm, was due to protons in fat. These two peaks had different ppm because of a number of reasons. First, the relaxation time (T1) for water takes a longer duration of time compared to that of fat. This was evident in figure 7.10 where the weighted T1 image recorded reduced signals from water. In addition to this, transverse time of relaxation (T2) of water that was free had a short correlation time compared to that of fat. The decay of T2 is because of the interactions that are magnetic which occur in between the protons that are spinning. It is for this reason that the fat ppm had a shorter peak compared to that of water. Research has shown out that water has a longer time of relaxation since its natural motion frequency is higher compared to the clinically used larmor frequency (Sheil, 10). Relaxation time involves the time taken by protons to remain either coherent or have a phase rotation. This rotation normally

Mark&Spencer Governance Structure Essay Example for Free

MarkSpencer Governance Structure Essay Corporate Governance 1. Group Board The boards role is what management is doing, holding them accountable for performance against the targets and standards, probing and challenging their thinking to make sure that they are on the right track. The Board works closely with management in thinking through their direction and long-term plans, the opportunities, the risks and making sure we are developing the right management team for the future. The non-executives provide independent challenge and review, bringing wide experience, specific expertise and a fresh, objective perspective. As members of the Board Committees, they play a crucial role in undertaking detailed governance work with a particular focus on shareholders. GROUP STRATEGY 1. Overall Group strategy and corporate vision, setting standards and creating a high-performance culture which maximizes value creation and minimizes risk. 2. Creation, acquisition or disposal of corporate entities or assets which are material to the Group. 3. Evaluation of the Group’s competitive position and opportunities arising from the strategies and strengths of competitors. 4. Development and protection of the brand, its values and business principles. 5. Extension of the Group’s activities into new business or geographic areas 2. Nomination Governance Committee To ensure that appropriate procedures are in place for the nomination, selection, training and evaluation of directors and for succession plans, with due regard for the benefits of diversity on the Board, including gender. Terms of Reference 1. To receive a bi-annual Company Chairmans report on board structure, size, diversity (including gender), composition and succession needs, keeping under review the balance of membership between executive and non-executive and the required blend of skills, experience, knowledge and independence on the Board. 2. To ensure the Group’s governance facilitates efficient,  effective and entrepreneurial management that can deliver shareholder value over the longer term. To review any departures from the UK Corporate Governance Code and explanations to shareholders as to how our actual practices are consistent with good governance. 3. To keep under review the leadership and succession needs of the organization with a view to ensuring the long term success of the Group. 4. To formally propose new executive and non-executive directors for the approval of the whole Board, following a formal, rigorous and transparent procedure for such an appointment. 5. To ensure that all directors undergo an appropriate induction program and to consider any training requirements for the Board as a whole. 6. To ensure that Board Committee membership is refreshed and that undue reliance is not placed on particular individuals when deciding chair/membership of committees. 3. Audit Committee Monitors the integrity of the financial statements and reviews effectiveness of internal controls, risk management and audit. Role The Committee assists the Board in fulfilling its oversight responsibilities. Its primary functions are: To monitor the integrity of the financial statements of the Company and any formal announcements relating to the Company’s financial performance, reviewing significant financial reporting judgments contained in them. To review the Company’s internal financial controls and the systems of internal control and risk management. To maintain an appropriate relationship with the Company’s auditors and to review the independence objectivity and effectiveness of the audit process, taking account of the relevant professional and regulatory requirements. To perform his or her role effectively, each Committee member will obtain an understanding of the detailed responsibilities of Committee membership as well as the Companys business, operations and risk. The Committee can obtain its own independent professional advice as necessary. Audit Process 1. To provide an open avenue of communication between the external auditors, the internal auditors and the Board, meeting separately with both at least annually without management. 2. To keep under review the scope and results of the audit and its cost effectiveness and to report periodically to the  Board on significant findings. 3. To meet, as required, with the external auditors, the internal auditors and management in separate executive sessions to discuss any matters that the Committee or these groups believe should be discussed privately with the Audit Committee. External Auditors 1. To recommend to the Board, for annual shareholder approval, the appointment, re-appointment and removal of the external auditors, and to lead the process of putting the external audit contract out to tender, if appropriate, at least every ten years. 2. To assess their qualifications, expertise, resources, effectiveness, independence and objectivity and to review the auditor’s quality control procedures and steps taken by the auditors to respond to changes in regulatory or other requirements. 3. To approve the terms of engagement and the remuneration to be paid to the external auditors in respect of audit services provided. To review the nature and extent of non-audit work undertaken by the external auditors. In some cases the nature of advice may make it more timely and cost-effective to select them. They may also be appointed for consultancy work but only after rigorous checks to confirm they are the best provider including competitive tender and does not impair the external auditor’s independence. To confirm that the Committee approval process for non-audit fees has operated for the period under review. 4. To review with the Chief Finance Officer and the external auditors the scope and results of the external audit and any significant findings reported to the Committee in the management letter, receiving updates from management on action taken. Internal Auditors 1. To ensure that the internal audit and risk department is adequately resourced and continues to have appropriate standing within the Company, and to keep under review its members’ independence and objectivity. 2. To review with the external auditors and Head of Internal Audit and Risk, the internal audit program and any significant findings, including fraud, illegal acts, deficiencies in internal control or similar issues and review management’s responsiveness to the auditors findings and recommendations. 3. To monitor and review the effectiveness of the internal audit and risk function. 4. Remuneration Committee Recommends remuneration strategy and framework to recruit, retain and reward senior executives for their individual performance. Role To recommend to the Board the senior remuneration strategy and framework, giving due regard to the financial and commercial health of the Company and to ensure the Chairman, Chief Executive , executive directors and senior management, (currently together comprising Reward Levels H and G) are fairly rewarded for their individual contributions to the Company’s overall performance. Terms of Reference 1. To determine and agree with the Board, and taking such external advice as necessary, the appropriate policy for rewarding the Company’s Chairman, Chief Executive, executive directors and senior management. 2. To establish the selection criteria, selecting, appointing and setting terms of reference for any remuneration consultants who advise the Committee. 3. On behalf of the Board to prepare, and to place before shareholders at each annual general meeting, a report setting out the Company’s policy and disclosure on senior remuneration as required by the Directors Remuneration Report Regulations 2002 and other associated legislative or regulatory requirements. 4. To determine for each annual general meeting any aspect of remuneration policy should be brought to shareholders that requires their specific approval, eg share schemes, in addition to the remuneration report which will be submitted to shareholders annually for general approval. 5. To undertake appropriate discussions as necessary with institutional investors on policy or any other aspects of senior remuneration. 6. Annually to review and update its terms of reference, recommending any changes to the board and to evaluate its own membership and performance on a regular basis. * The remuneration of non-executive directors is determined by the Chairman and Chief Executive together with the executive directors. 5. Governance Group Supports colleagues by providing governance support and oversight that is meaningful, relevant and focused on ensuring the business is doing the right things the right way both in the UK and overseas. The Governance Group  engages across the business and comprises legal, audit and risk, insurance, archive, pensions, employee representative and secretariat, reporting on its activities regularly to the Board in the Group Secretary’s report. Giving guidance to colleagues on doing the right thing, the right way including ethics’ code: 1. Implementing practical and cost-effective responses to legislation and regulation. 2. Reviewing and making our policies and practices more accessible. 3. Minimizing trading disruption and legislative consequences. 4. Leveraging business initiatives and sharing best practice. 5. Negotiating contractual terms and protecting our brands and innovation. 6. Providing assurance on internal controls and visibility of key risks. 7. Minimizing insurance premiums, claims and fines. 8. Protecting and promoting our brand heritage. 9. Enabling the Company to meet its pension liabilities. 10. Assisting employee and shareholder engagement. 11. Supporting directors in their Board and Committee roles. Operational Governance 6. Executive Board Accountable for running the business, making sure we are doing the right thing day-to-day and delivering the Group’s strategy. It allocates capital and controls all non-property investments with a risk of material impact on financial results, brand or strategy. It keeps the Board regularly informed about the business and how we work with our different stakeholders. Its work is supported by a number of operational committees and functions. The EB exists to run the business and deliver the Group’s strategy as approved by the Group plc (public limited company) Board: To develop and review strategic opportunities and initiatives for the Group; to evaluate the Group’s competitive position and determine strategies to protect MS, its sub-brands, values and business principles and to consider the impact on key stakeholders; To manage the day to day business, responding to market conditions and trends with appropriate plans for pricing and promotions; To agree and deliver the Group’s financial and operational plans and forecasts; and to deliver these plans and monitor performance against the Group plan, financial forecasts and quarterly revisions; To act as the authorizing  Board for all non-property expenditure (including non-retail property investments e.g. warehousing) subject to the authority set out below. To recommend to the Group Board all expenditure in excess of this authority; To regularly monitor performance against pre-determined criteria to ensure non-property investments deliver required returns; To monitor the Group’s business processes systems and controls; To identify, evaluate, monitor and manage the Group’s risks (including financial, commercial, information security, HWDB, ethics and compliance, business continuity, fire, health and safety) to enhance the Group’s performance and its assets; To review leadership development and succession across the Group; to review HR strategy, including reward framework, employee bonus (excluding those determined by the Remuneration Committee), conditions of employment and pension schemes and people matters; To drive overall Group performance through setting and tracking their own clear objectives which are cascaded throughout the Group and changing ways of working; To review and update annually its terms of reference, recommending any changes to the Group Board and to evaluate its own membership and performance on a regular basis. 7. Management Committee To monitor the development of the Group’s work streams against the Group’s three year plan and to safeguard cross-functional co-operation of the work streams: to input to the Group’s strategic plan on an annual basis ; to cascade the relevant information to the business ; members of the management committee may be asked to present updates to the management committee to keep everyone informed 8. Property Board The property board ensures capital expenditure is allocated to the Group’s UK and International property portfolio (including Retail Property, Head Office Buildings and Core Investment) in line with the Group’s strategic goals and business priorities, whilst also ensuring maximum flexibility: To recommend to the Executive/Group Board the allocation of the property capital expenditure plan and the relevant investment policies on a three year cycle. To approve and control all UK property expenditure (including Retail Property, Head Office Buildings and Core Investment), projects, and programs  on a three year cycle, within delegated authority limits from the Group Board. To approve all International property expenditure (including Retail Property, Head Office Buildings and Core Investment) relating to joint ventures and wholly owned subsidiaries within delegated authority limits from the Group Board. To regularly monitor performance of all UK and International stores against pre-determined criteria to ensure property investments deliver required returns. To identify, evaluate and manage risks relating to property investment expenditure. To review and update annually its terms of reference, recommending any changes to the Executive Board and Group Board and to evaluate its own membership and performance on a regular basis. 9. Customer Insight Unit Influences decision-making by tracking marketplace trends, our customer barometer and customer views. The customer insight unit ensures customers to gain a real understanding of what they want, what they think and how they behave. The customer insight unit is vital in ensuring that our customers’ needs are recognized in any decision taken by the business. 10. How We Do Business Committee To ensure that ‘How we do business’ is an integral part of the business and the way it operates. Terms of Reference Its primary function is to oversee implementation of Plan A, the Company’s ‘eco plan’ launched in January 2007 which sets out 100 commitments across the challenges of Climate change, Waste, Sustainable raw materials, Fair partner and Health: 1. To provide leadership on HWDB across the business. 2. To ensure all parts of the business: †¢ Have assigned clear roles and responsibilities for delivering Plan A †¢ Have a resourced project plan for delivering all aspects of Plan A †¢ Report on progress in implementing Plan A on a regular basis †¢ Have robust data and evidence to support progress claims †¢ Gain the external assurance levels agreed by the Audit Committee †¢ Benchmark themselves against their competitors †¢ Understand stakeholder expectations on HWDB issues (customers, employees, shareholders, opinion formers) †¢ Have the resources and skills to implement the plan †¢ Are maximizing the communication potential of the issues they are managing. 3. To seek external stakeholder views on our overall performance and maintain an overview of external benchmarking and commentary on our performance. 4. To oversee any internal and external auditing of our performance. 5. To oversee external reporting on our performance and progress against our Plan A targets. 6. To provide the Board with an overview of the social, environmental and ethical impacts of the Group’s activities and how they are being managed. 7. To review and update annually its terms of reference, recommending any changes to the Board and to evaluate its own membership and performance on a regular basis. 11. Business Involvement Groups Every store and every business area has BIG representatives, elected by their colleagues to represent their views. Through the business involvement group network, the business informs, involves and consults employees so their views can be influence business change and decision-making. Commitment to BIG means that MS colleagues have the chance to voice their opinions and ideas, get answers and have their views represented when the business considers changes that affect them. This means they all have an opportunity to positively influence the business they are work in. 12. Fire, Health, and Safety Committee Promotes the safety and well being of our employees, customers and visitors and minimizes the risk of financial penalties. 13. Business Continuity Committee Role The Committee will keep under review the effective management of business continuity across the Marks Spencer Group with the objective being to galvanize the development and maintenance of effective means to continue business in the event of a significant interruption to business. It will provide leadership on BC policy across the Group and will ensure that the Policy is integrated into every aspect of the Group’s critical operations  around the world.

Design of Face Recognition Image Processor

Design of Face Recognition Image Processor Abstract This project deals with the design and implementation of an image processing system for Face recognition using MATLAB. Image treatment is a complex task so, we must study all the background information that image formation and processing requires, and learn the main MATLAB functions which will have to be used. The purpose for this study is to investigate a software application that can show how an image is processed in computer platform. The processing will be done in comparing the sketch image with the real picture to matrix model by using MATLAB program. Picture will be shown when program is running successfully. Real image or picture will be resulted from the matrix using the function in the MATLAB. We can use various functions such as filter or rotate depending on the user itself. In this study, the picture or real image used is from Internet that has referenced properly, scanner and etc. Basic mathematical calculation does not apply in this project as it only used MATLAB program. The significant of this project is to educated user and for us to learn how to process images by MATLAB to learn how the image can be changes after the function indicated by the program. Introduction: Our project is about to know how we can employ image processing application by using MATLAB functions. By the help of image processing Toolbox of MATLAB we were able to modify/write a program with GUI to read images, process them, blur them, and then recognize them as versions of the same images that exist in an image database; lastly we were able to display the original and blurred images. Image processing is the field of signal processing where both the input and output signals are images. Images can be thought of as two-dimensional signals via a matrix representation, and image processing can be understood as applying standard one-dimensional signal processing techniques to two-dimensional signals. Image processing is a very important subject, and finds applications in such fields as photography, satellite imaging, medical imaging, and image compression, just to name a few. In the past, image processing was largely done using analog devices. However, as computers have become more powerful, processing shifted toward the digital domain. Like one-dimensional digital signal processing, digital image processing overcomes traditional analog problems such as noise, distortion during processing, inflexibility of system to change, and difficulty of implementation. The image processing technique we will be implementing will be image blurring even there are many image processing techniques we have by using MATLAB to output the image as a matrix and store it in the data memory. In todays world, digital technology is ever growing, and the development of digitally based products is rising. Various industries such as audio, video, and cellular industry rely heavily on this digital technology. A great part of this deals with digital signal processing. This aspect in engineering has gained increasing interest, especially with much of the world now turning to wireless technology and its applications to keep businesses and industries connected. The world of digital technology is certainly one that will be present for many years to come. [Ref: 4] Project outline: This report consists four chapters. In first chapter, it discuss about the objective and scope of this project as long as summary of works. While Chapter 2 will discuss more on theory and literature reviews that have been done. In Chapter 3, the discussion will be on the methodology hardware and software implementation of this project. The result and discussion will be presented in Chapter 4. Last but not least, Chapter 5 discusses the conclusion of this project and future work that can be done. Problem Statement: In the image processing program, the info for the function are not stated clearly enough and make people understand. In the GUI (Graphical User Interface) program, the info should function as pop-up window after user press any function button. As the project title is Image Processing using MATLAB Learning Tool, the information is not good enough and clears to understand to be recognized by people. The main problem is the effectiveness of people to recognize it. Basically we have used many techniques through which we tried to simplified the way of face recognition. We have used eigenface technique that is very standarlize way to recognize the face using MATLAB application MATLAB also can be used in industry in the areas of bar coding, deck-top publication, copy preparation for printing and factory automation. However, due to the information and studies this state of program of image processing that I only can create. More advance and more functional program can be creating by using MATLAB. Thereby, to write the program became problem and this project not perfectly complete. The problem which comes to set a task to recreate the convolution function for applying filters in image processing. It is very difficult to manage and get the code working. It is also not easy to write our own m-function for unsharp masking of a given image to produce a new output image. During the project development we found following difficulties Apply smoothing to produce a blurred version of the original image, subtract the blurred image from the original image to produce an edge image. Add the edge image to the original image to produce a sharpened image. When carrying out the convolution image is cropped down by some pixel, this means when we go to carry out the subtraction for the unsharpening the images are not the same size and the subtraction cannot take place. To overcome this problems we created a blank matrix in the convolution function that is the same size as the image being inputted, the new image will then go on top of this matrix so in affect the new image has a 1 pixel border around it to make it to its original size. It is very interesting and challenging to come out from these above mentioned problems and for that we have done. Solutions to problems in the field of digital image processing generally require extensive experimental work involving software simulation and testing with large sets of sample images. Although algorithm development typically is based on theoretical underpinnings, the actual implementation of these algorithms almost always requires parameter estimation and, frequently, algorithm revision and comparison of solutions. Because it works in the MATLAB computing environment, the Image Processing Toolbox offers some significant advantages Key components of our approach We have used Eigen Vector method [Ref 12] that is a set of eigenfaces can be generated by performing a mathematical process called principal component analysis (PCA) on a large set of images depicting different human faces. Informally, eigenfaces can be considered a set of standardized face ingredients, derived from statistical analysis of many pictures of faces. Any human face can be considered to be a combination of these standard faces. For example, ones face might be composed of the average face plus 10% from eigenface 1, 55% from eigenface 2, and even -3% from eigenface 3. Remarkably, it does not take many eigenfaces combined together to achieve a fair approximation of most faces. Also, because a persons face is not recorded by a digital photograph, but instead as just a list of values (one value for each eigenface in the database used), much less space is taken for each persons face. Apart from these our project methodology includes the following: Use MATLAB to simulate the processing technique. Carefully locating the memory blocks where we will store our original and output image. Comparing our results in MATLAB. Basically the eigenvectors of a square matrix are the non-zero vectors that, after being multiplied by the matrix, remain proportional to the original vector (i.e., change only in magnitude, not in direction). For each eigenvector, the corresponding eigenvalue is the factor by which the eigenvector changes when multiplied by the matrix. The eigenvectors are sometimes also called proper vectors, or characteristic vectors. Similarly, the eigenvalues are also known as proper values, or characteristic values. The mathematical expression of this idea is as follows: if A is a square matrix, a non-zero vector v is an eigenvector of A if there is a scalar ÃŽ » (lambda) such that The scalar ÃŽ » is said to be the eigenvalue of A corresponding to v. An eigenspace of A is the set of all eigenvectors with the same eigenvalue together with the zero vectors. However, the zero vector is not an eigenvector. any problems present themselves in terms of an eigenvalue problem: A ·v=ÃŽ »Ã‚ ·v In this equationAis an n-by-n matrix,vis a non-zero n-by-1 vector and ÃŽ » is a scalar (which may be either real or complex). Any value of ÃŽ » for which this equation has a solution is known as an eigenvalue of the matrixA. It is sometimes also called the characteristic value. The vector,v, which corresponds to this value is called an eigenvector. The eigenvalue problem can be rewritten as A ·v-ÃŽ »Ã‚ ·v=0 A ·v-ÃŽ »Ã‚ ·I ·v=0 (A-ÃŽ »Ã‚ ·I ·v)=0 If v is non-zero, this equation will only have a solution if |A-ÃŽ »Ã‚ ·I|=0 This equation is called the characteristic equation ofA, and is an nthorder polynomial in ÃŽ » with n roots. These roots are called the eigenvalues ofA. We will only deal with the case of n distinct roots, though they may be repeated. For each eigenvalue there will be an eigenvector for which the eigenvalue equation is true. This is most easily demonstrated by example Example: Find Eigenvalues and Eigenvectors of a 22 Matrix If then the characteristic equation is and the two eigenvalues are ÃŽ »1=-1, ÃŽ »2=-2 All thats left is to find the two eigenvectors. Lets find the eigenvector,v1, associated with the eigenvector, ÃŽ »1=-1, first. so clearly from the top row of the equations we get Note that if we took the second row we would get In either case we find that the first eigenvector is any 2 element column vector in which the two elements have equal magnitude and opposite sign. Where k1is an arbitrary constant. We didnt have to use +1 and -1, we could have used any two quantities of equal magnitude and opposite sign. Going through the same procedure for the second eigenvalue: Again, the choice of +1 and -2 for the eigenvector was arbitrary; only their ratio is important. Scope of Project The scope of our project includes the following: Study and understand the image processing in varies method, mainly in MATLAB. Create a GUI (Graphical User Interface) MATLAB program with several functions. This requires identifying the steps which must be done to obtain some results. Further this project, the main areas considered are: Study about MATLAB, and its main functions to obtain and process images. Write or modify a program which can be used to acquire and treat images. Some information about the image file and its characteristics to understand the information it contains. Objective of the Project The objective of this project is actually to educate us and new comers to basic and fundamental technique in image processing through integrated image processing software. All fundamental algorithms of image processing will be exposed through this package [Ref] the program is in appendix -B. This package will also provided easy-to-learn mechanisms turn user-friendly and graphic-orientation environment. These operations include preprocessing, spatial filtering, image enhancement, feature detection, image compression and image restoration involves process which restores a degraded image to something close to the ideal. Generally, in computer vision, especially in MATLAB program (image understanding or scene analysis) involves technique from image processing, pattern recognition and artificial intelligent. Particularly, MATLAB program offers many features and are more multifaceted then any calculator. MATLAB toolbox is a tool for making mathematical calculations. Literature review (Related Work to our Project) Image processing is any form of signal processing for which the input is an image, such as photographs; the output of image processing can be either an image or a set of characteristics or parameters related to the image. Most image-processing techniques involve treating the image as a two-dimensional signal and applying standard signal-processing techniques to it. Image processing converting the image to another form by using direction in MATLAB/Toolboxes/Image Processing tables for example is image input/output, color operation, image enhancement/ analysis and another method. Image processing and computer vision practitioners tend concentrate on a particular area of specialization. People refer to their research interests as â€Å"texture†, â€Å"surface mapping†, â€Å"video tracking†, and the like. Nevertheless, there is a strong need to appreciate the spectrum and hierarchy of processing levels. Image processing is the manipulation of the image by using a computer, with the objective to enhance or evaluate some aspect of an image which is not readily apparent in its original form. This is done through the development and implementation of processing means necessary to operate on the image. Processing image using a digital computer provides the greatest flexibility and power for general image processing application, since the programming of a computer can be changed easily which allows operation to be modified quickly. Interest in image processing technique dates back to early 1920s when digitized pictures of world news events were first transmitted by submarine cable between Newyork and London. However, application of digital image processing concepts did not become widespread until the middle 1960s, when third-generation digital computers began to offer the speed and storage capabilities required for practical implementation of image processing algorithms. Since then, this area has experienced vigorous growth and has been subjected of study and research in such fields as engineering, computer science, statistics, information science, physics, chemistry and medicine. The result of these efforts have established the value of image processing technique in of problem with application in diverse fields, including automated factory controlled, astronomy, meteorology, agriculture, medicine, art and military application. With the increasing availability of reasonably inexpensive hardware and some very importance application on the horizon, image technology is expected to continue its growth and to play an important role in the future. From the MATLAB software we have the Toolbox for image processing and Professional MATLAB. MATLAB is the interactive environment, scientists and engineers are able to analyze and develop algorithms with exceptional improvements n productivity and creativity. As a result of new algorithms with application-specific uses. The MathWorks offers a series of application toolboxes that contain set of MATLAB ofr the Linear algebra, high-speed computational kernel, extensive mathematical functionality, data analysis, 2-D and 3-D graphic rapid algorithm development, matrix based programming environment. In MATLAB Toolboxes professional version but priced at a lower rate for academic use. [Ref: 4] About Image Processing Tools of Matlab This set of Matlab tools consists of some functions that I have found useful for basic image processing and image analysis. When working with binary objects (4-connected foreground regions), we have often found it useful to measure features from the boundary stored as a list of coordinates. In other words, sometimes it is better to work with a polygon defining the foreground-background boundary than to work with a black and white image of the object. The boundary of an object in a binary (black and white) image can be stored as a list of pixel corner coordinates. The functiongetboundarymex [Ref 7] forms a list of these corner coordinates from a binary image containing an object. The toolbox containsselectobjectmexfor selecting regions by size. The commandimOut=selectobjectmex(imIn,n)will return an image,imOut, containing only thenth largest object (in terms of number of pixels) of the original imageimIn. This function is particularly useful if one wants to quickly threshold an image and then select the largest object without having to worry about smaller objects that are not of interest, e.g.imOut=selectobjectmex(im>0.5,1). [Ref:9] Also included is code for watershed segmentation by flooding from selected sources, fast calculation of object centroids etc. The usage of each the function is described by typinghelpfunctionat the MATLAB command prompt, wherefunctionis the name of the relevant function. The M-file scriptkftools shows an example of the usage of all of the functions in this toolbox . THEORY: There are various ways of implementing the image blurring technique: Linear blur horizontal or vertical averaging of a fixed number of pixels. Block blur averaging a small block of pixels by propagating a fixed sized window through the entire image. Gaussian blur convolution of the image with a two-dimensional Gaussian function. Linear blur: This is the simplest image blurring technique. It is done by taking the N-point average of a linear block of pixels (either horizontally or vertically). In our implementation, N will be 8, and we will be using the horizontal blur. An 1Ãâ€"N-pixel window is placed at the top left of the image, and the average of the window is stored in the N/2th pixel of the window (in a new image to prevent overwriting). The window is then shifted across the row and the process is repeated. Once the window reaches the end of the row, it is moved to the next row and the process repeats itself. [Ref:11] The advantage of this method is that it is the simplest of the three. However, it also gives the poorest blurring quality. This is because by taking the horizontal average of each row, there will be averaging â€Å"lines† in the output image. Also, parts of the picture where the detail does not span enough horizontal pixels will be lost after blurring. Finally, by the way this algorithm is designed, there will be an outer frame of the output image identical to the input image (i.e. the outer part of the image remains not blurred). [Ref:11] Block blur: This method is analogous to the linear blur, except that our window is now an NÃâ€"N-pixel window. The procedure is the same as the linear blur, with the averaged pixel stored in the (N/2, N/2) position of the window. See block_blur.m for the MATLAB implementation of this algorithm. This method improves upon the quality of the linear blur in that averaging â€Å"lines† are no longer visible in the output image. It also helps to retain details that span small horizontal distances in the original image better. However, it still does not overcome the problem of an outer frame in the output image that remains not blurred. [Ref:11] Gaussian blur: This is the best implementation of the image blurring technique, and is used in such commercial software as Adobe Photoshop. Unfortunately, it is also the most complex. It works by performing a two-dimensional convolution on the input image with a normalized two-dimensional MÃâ€"M-pixel Gaussian function. Intuitively, each pixel of the output image is actually a Gaussian function centred at each point of the input image. Hence, the convolution will increase the size of the output image to N+M-1, so that after convolution we must crop the image to reduce it to its proper size. This method is the best of the three. It has no averaging â€Å"lines† present, and it also blurs the entire image. Image Processing Toolbox (give reference to the Toolbox) Image Processing Toolbox provide us a comprehensive set of reference standard algorithms and graphical tools for image processing, analysis, visualization, and algorithm development. We can perform image enhancement, image deblurring, feature detection, noise reduction, image segmentation, spatial transformations, and image registration. Image Processing Toolbox supports a diverse set of image types, including high dynamic range, gigapixel resolution, ICC-compliant color, and tomographic images. Graphical tools let we explore an image, examine a region of pixels, adjust the contrast, create contours or histograms, and manipulate regions of interest (ROIs). With the toolbox algorithms we can restore degraded images, detect and measure features, analyze shapes and textures, and adjust the color balance of images. Key Features Image enhancement, filtering, and deblurring Image analysis, including segmentation, morphology, feature extraction, and measurement Spatial transformations and image registration Image transforms, including FFT, DCT, Radon, and fan-beam projection Workflows for processing, displaying, and navigating arbitrarily large images Modular interactive tools, including ROI selections, histograms, and distance measurements ICC color management Multidimensional image processing Image-sequence and video display DICOM import and export We have collected many image processing function which can make our project easy to execute , some of these function we used are as follows. Image Display and Exploration Immovie: Make movie from multiframe image Implay: Play movies, videos, or image sequences Imshow: Display image Imtool: Image Tool Montage: Display multiple image frames as rectangular montage Subimage: Display multiple images in single figure Warp: Display image as texture-mapped surface Image File I/O analyze75info: Read metadata from header file of Analyze 7.5 data set analyze75read: Read image data from image file of Analyze 7.5 data set Dicomanon: Anonymize DICOM file Dicomdict: Get or set active DICOM data dictionary Dicominfo: Read metadata from DICOM message Dicomlookup: Find attribute in DICOM data dictionary dicomread: Read DICOM image Dicomuid: Generate DICOM unique identifier Dicomwrite: Write images as DICOM files Hdrread: Read high dynamic range (HDR) image Hdrwrite: Write Radiance high dynamic range (HDR) image file Interfileinfo: Read metadata from Interfile file Interfileread: Read images in Interfile format Isrset: Check if file is R-Set Makehdr: Create high dynamic range image Nitfinfo: Read metadata from National Imagery Transmission Format (NITF) file Nitfread: Read image from NITF file Openrset: Open R-Set file Rsetwrite: Create reduced resolution data set from image file Image Types and Type Conversions Demosaic: Convert Bayer pattern encoded image to truecolor image gray2ind: Convert grayscale or binary image to indexed image Grayslice: Convert grayscale image to indexed image using multilevel thresholding Graythresh: Global image threshold using Otsus method im2bw: Convert image to binary image, based on threshold im2double: Convert image to double precision im2int16: Convert image to 16-bit signed integers im2java2d: Convert image to Java buffered image im2single: Convert image to single precision im2uint16: Convert image to 16-bit unsigned integers im2uint8: Convert image to 8-bit unsigned integers ind2gray: Convert indexed image to grayscale image ind2rgb: Convert indexed image to RGB image label2rgb: Convert label matrix into RGB image mat2gray: Convert matrix to grayscale image rgb2gray: Convert RGB image or colormap to grayscale We both studied the function properly and found few of them are very important for us to understand deeply. In order to segregate the most important function we select some of from them. System description: This project will use the MATLAB software package to develop algorithms which can automatically analyze these images for potential comets. MATLAB is a high-level programming environment very popular with scientists and engineers because of its powerful toolboxes and easy to use scripting language. Basic algorithms from the image processing toolbox will be utilized to find comets using the following general steps: Load original images into MATLAB Process images to isolate all bright spots and eliminate glare due to solar ejections Compare spots in subsequent images to find potential comet trajectories Analyze trajectories to ensure they meet known characteristics Highlight possible comets in original images and create output image Basically, MATLAB software has many functions/commands to apply in image processing. How to manipulate the program depending to us but must be practically know what item is MATLAB program will be used. Creativity in MATLAB can make the interesting result. Even, the complex data can be solved in MATLAB. Especially when the data involved is very complex. Here, we can create some image from converting data by using the some program in MATLAB, which just applied all procedure in the MATLAB program. MATLAB toolbox is a tool for making mathematical calculations. Image processing toolbox is user friendly programming language with feature more advanced. In the program also used the GUI (Graphical User Interface, move this definition to the first place where we used GUI) to create develop the program. Techniques and algorithm: Image and MATLAB involves the conversion of scene into a digital representation that can be processed by a digital computer. This can be performed by a sensor system specially designed to view a image and provide a digital representation of the image. When the images are installed in MATLAB, my picture for example, the color of that image is first analyzed. In the process include several functions of image processing technique. Processed Image is the image display after the process. GUI (Graphical User Interface) A graphical user interface (GUI) is a graphical display in one or more windows containing controls, called components that enable a user to perform interactive tasks. The user of the GUI does not have to create a script or type commands at the command line to accomplish the tasks. Unlike coding programs to accomplish tasks, the user of a GUI need not understand the details of how the tasks are performed. GUI components can include menus, toolbars, push buttons, radio buttons, list boxes, and sliders just to name a few. GUIs created using MATLAB tools can also perform any type of computation, read and write data files, communicate with other GUIs, and display data as tables or as plots Most GUIs wait for their user to manipulate a control, and then respond to each action in turn. Each control, and the GUI itself, has one or more user-written routines (executable MATLAB code) known as callbacks, named for the fact that they call back to MATLAB to ask it to do things. The execution of each callback is triggered by a particular user action such as pressing a screen button, clicking a mouse button, selecting a menu item, typing a string or a numeric value, or passing the cursor over a component. The GUI then responds to these events. We, as the creator of the GUI, provide callbacks which define what the components do to handle events. This kind of programming is often referred to as event-driven programming. In the example, a button click is one such event. In e vent-driven programming, callback execution is asynchronous, that is, it is triggered by events external to the software. In the case of MATLAB GUIs, most events are user interactions with the GUI, but the GUI can respond to other kinds of events as well, for example, the creation of a file or connecting a device to the computer. We can code callbacks in two distinct ways: As MATLAB functions, written in M and stored in M-files As strings containing MATLAB expressions or commands (such as c = sqrt(a*a + b*b);or print) Using functions stored in M-files as callbacks is preferable to using strings, as functions have access to arguments and are more powerful and flexible. MATLAB scripts (sequences of statements stored in M-files that do not define functions) cannot b e used as callbacks. Although we can provide a callback with certain data and make it do anything we want, we cannot control when callbacks will execute. That is, when wer GUI is being used, we have no control over the sequence of events that trigger particular callbacks or what other callbacks might still be running at those times. This distinguishes event-driven programming from