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Rapid growth of technology and prevalent use of computers in the business and other areas, more and more organizations are converting their handwritten paper documents into electronic documents that can be processed by computers. Handwriting recognition has attracted voluminous research in recent times. Optical Character Recognition (OCR) deals with machine recognition of characters present in an input image obtained using scanning operation. It refers to the process by which scanned images are electronically processed and converted to an editable text. Almost all the existing handwritten character recognition techniques use neural network approach, which requires lot of pre-processing and hence accomplishing these problems using neural network is a tedious task. In this paper we propose a novel solution for performing character recognition in TAMIL, the official language of the south Indian province of TamilNadu. Pursued by the pre-processing techniques, Segmentation and Feature Extraction are done for recognizing handwritten Tamil characters, which improves the efficiency. The tolerance of the system is evident as it can overwhelm the complexities arise out of font variations and proves to be flexible and robust. These initial results are promising and warrant further research in this direction.

The study was conducted during January 2012 to December 2012. The butterflies were collected from different altitudes of Yelagiri hills. Seventy three species of butterflies from fourty six genera in five families were documented. Observations were made on the basis of different seasonal occurrence. We have also documented the rare butterflies in the study area which acknowledges the value of this region for conservation.

We are very happy to announce that from 12th June 2013, Dr. M. Vijayaragavan has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Environmental Pollution. Dr. M. Vijayaragavan is currently working as Department of Botany, Government Arts College, Thiruvannamalai-606 603, Tamilnadu, India. The appointment of Dr. M. Vijayaragavan as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to elixirpublishers@gmail.com. Sincerely Editor-in-Chief

We are very happy to announce that from 9th November 2012, Dr. Sufiana K. Malik has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Education. Dr. Sufiana K. Malik is currently working at Assistant Professor, Education Department, National University of Modern Languages (NUML) Islamabad, Pakistan. The appointment of Dr. Sufiana K. Malik as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to chiefeditor@elixirjournal.org. Sincerely Editor-in-Chief

We are very happy to announce that from 23rd January 2012, Dr. Sukumar Senthilkumar has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Mathematics and Computer Science. Dr. Sukumar Senthilkumar is currently working as Associate Professor at Department of Mathematics and Computer Science & Applications, Universiti Sains Malaysia, [An Apex University by Government of Malaysia] School of Mathematical Sciences, Pulau Pinang-11800, Penang, Malaysia. The appointment of Dr. Sukumar Senthilkumar as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to chiefeditor@elixirjournal.org. Sincerely Editor-in-Chief

We are very happy to announce that from 13th April 2012 Dr. Wichian Sittiprapaporn has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Faculty of Medicine. Dr. Wichian Sittiprapaporn is currently working at Faculty of Medicine, Mahasarakham University, Talad Sub-district, Mueng District, Mahasarakham Province 44000, Thailand. The appointment of Dr. Wichian Sittiprapaporn as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to chiefeditor@elixirjournal.org. Sincerely Editor-in-Chief

We are very happy to announce that from 20th December 2011, Dr.Anitha has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Anatomy, Pathology and Genetics (Medical field). Dr.Anitha is currently working at Department of Anatomy, Pathology and Genetics (Medical field), Vinayaka Mission's Kirupananda Variyar Medical College & Hospital, Salem, Tamil Nadu, India. The appointment of Dr.Anitha as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to chiefeditor@elixirjournal.org. Sincerely Editor-in-Chief

We are very happy to announce that from 30th November 2011, Dr.Dilip Mali has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based on Electrical and Computer Engineering. Dr.Dilip Mali is currently working at Department of Electrical and Computer Engineering., Ethiopian Institute of Technology-Mekelle, Ethiopia. The appointment of Dr.Dilip Mali as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to chiefeditor@elixirjournal.org. Sincerely Editor-in-Chief

We are very happy to announce that from 7th September 2012, Dr.P.Sivaprakash has joined the team of Elixir Editorial Advisory Board. He will carry a special responsibility for dealing with manuscripts based Mechanical Engineering. Dr.P.Sivaprakash is currently associated with Associate Professor, Department of Mechanical Engineering, Karpagam Institute of Technology, Coimbatore - 641105, Tamilnadu, India. The appointment of Dr.P.Sivaprakash as member Editorial Advisory Board strengthens the links and will make it easier for prospective authors to establish contact with the journal. Please send any expressions of interest to chiefeditor@elixirjournal.org. Sincerely Editor-in-Chief

An ideal business needs sufficient resources to keep it going and ensures that such resources are maximally utilized to enhance its performance and overall profitability. Cash is the most liquid of assets and it represents the lifeblood for growth and investment and it is essential to survive because of its effects on a firm’s performance and risk reduction, and consequently its value (Smith, 1980). This study seeks to investigate the effect of cash flow management on the financial performance of SME’s in Mogadishu –Somalia. I want to understand the effect of cash flow management on financial performance and also My Objectives cash planning and cash controlling and liquidity management. The methodology will center on the research techniques adopted and used for this study with the aim of achieving the research objectives. A research design is clear as and generally plan for research undertaking. Research design provides the join that holds the research project together. Descriptive research design was adopted in this study. The research population is 360 individuals were Owners/managers of selected small and medium enterprises in Mogadishu-Somalia. There are many sectors of small and medium enterprises as, service sector, cosmetics, trade sector. The sampling Technique is descriptive to the strategies and researcher use to select respondents from target population. The respondents will be categorized into different where each group will have homogenous characteristics such as; owners/managers and employees. Since in most SMEs owners and managers can‘t be separated, one was selected from each business and my sample was 78. The instrument is a survey, questionnaire or tool designed to measure the variable(s), characteristic(s), or information of interest, often a behavioral or psychological characteristic. Research instruments can be helpful tools to your research study,. Because the information needed can be easily and quickly gathered from the respondents, and also it can target respondents in widely dispersed locations, in questionnaire development. Linear Regression analysis is used in this study to figure out the extent that independent variable (cash control, cash planning and liquidity management ) can influence the dependent variable (Financial Performance of SME’s ), while all other factors are constant. The table below shows regression analysis of variables cash flow management and business performance. Multiple regression analysis was performed to assess the relationship between the dependent Variable (Financial Performance of Small media enterprise) and the independent variables (Cash flow management) and to test the research. The regression results presented in above table indicate that cash control, cash planning and liquidity management were significant at 5 percent level. The coefficient of cash control showed 0.232 with a p-value 0.020, which is less than 5%, the coefficient of cash planning was 0.313, with a p-value of 0.003, which is less than 0.05. And the liquidity management was -0.065, with a p-value of 0.602 which is greater than 0.05 so that indicates there was statistically positive relationship between cash control and cash planning on financial performance of small Media Enterprise in Mogadishu and while the remaining variable was negative relationship between Liquidity management on financial performance of SME’s and statistical is insignificant.