Abstract-Gesture recognition has multiple applications in medical and engineering fields. The problem of hand gesture recognition consists of identifying, at any moment, a given gesture performed by the hand. In this work, we propose a new model for hand gesture recognition in real time. The input of this model is the surface electromyography measured by the commercial sensor the Myo armband placed on the forearm. The output is the label of the gesture executed by the user at any time. The proposed model is based on the k-nearest neighbor and dynamic time warping algorithms. This model can learn to recognize any gesture of the hand. To evaluate the performance of our model, we measured and compared its accuracy at recognizing 5 classes of gestures to the accuracy of the proprietary system of the Myo armband. As a result of this evaluation, we determined that our model performs better (86% accurate) than the Myo system (83%).
Auricularia polytricha (Mont) Saccardo, were found growing on decaying logs of wood in their large numbers within the marshy riverine ecosystem area of Wilberforce Island, Bayelsa State, Nigeria. The sporophores of this edible mushroom were tissue cultured and biomass production in submerged liquid medium was assessed. This fungus produced best mycelial biomass (340 mg cm −3 ) at 25°C after 15 days of incubation while no biomass was produced at 5, 45 and 50°C after 20 days. Likewise, very good biomass was produced at pH 6.5 after 10 days of incubation. Among the carbohydrate sources tested, glucose stimulated highest biomass yield of 375 mg cm −3 at 1.6%concentration closely followed by fructose (350 mg cm −3 ) at 1.8% concentration. All the nitrogen compounds investigated enhanced significant biomass production (p<0.05). However, 0.8% of peptone stimulated the best biomass yield (320 mg cm −3 ) followed by tryptophan (300 mg cm) at 0.9% concentration. The volume of inoculum of A. polytricha that produced highest biomass of this fungus in liquid culture was 7.0 cm 3 . The implications of these findings were discussed.
Purpose:The study investigates challenges faced by Small and Medium Enterprises (SMEs) in the introduction of new government taxation policies to financial performance of SMEs. Design/Methodology/Approach: Multiple regression model were used to measure the relationship between point of sale transaction tax, mobile money taxes and financial performance. SPSS and EXCEL were used to analyze the study data and to identify the descriptive characteristics of the dependent and independent variables and results of the test. Findings: From the research conducted the research findings indicate that intermediate money tax transfer has a significant impact on the financial performance of SMEs, the research also showed that there is a negative impact of mobile money tax transfer and bank transfer tax to the financial performance of SMEs. It was also established that there is a negative relationship between SMEs in the supply chain as all SMESs agree that mobile electronic tax transfer result in increase in cost of transactions and decrease in number of transactions. Practical Implications: Consultations between government, stakeholders and revenue authority should be encouraged so as to accommodate SMEs when introducing new taxation policies. Policy makers should consider tax reduction and increase tax incentives to SMEs in order to boost their financial performance. While both consumers and SMEs have very genuine reasons to strongly agree that IMTT has increased their cost of transactions and resulted in decrease in purchasing power, the government should refine the legislation from an administrative point of view and also relook at it so as to lessen the burden on the final consumer and decrease the cost of doing business. Originality/Value: It considers the fact that the intermediate tax has impact on the economy and small businesses.
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