Income smoothing is one way that companies do to manipulate company profit if fluctuates, investors will think again invest in the company, this trigger practice of income smoothing. One example a manufacturing banking sub-sector. This study aims analyze and test debt equity ratio, return on assets, size bonus plan earnings management. The population used sub-sector listed Indonesia Stock Excha...

Abstract Smoothing images, especially with rich texture, is an important problem in computer vision. Obtaining ideal result difficult due to complexity, irregularity, and anisotropicity of the texture. Besides, some properties are shared by texture structure image. It a hard compromise retain simultaneously remove To create algorithm for image smoothing, we face three problems. For images textu...

Exploratory (i.e., voxelwise) spatial methods are commonly used in neuroimaging to identify areas that show an effect when a region-of-interest (ROI) analysis cannot be performed because no strong a priori anatomical hypothesis exists. However, noise at a single voxel is much higher than noise in a ROI making noise management critical to successful exploratory analysis. This work explores how p...

BACKGROUND AND OBJECTIVE Cox model is a popular model in survival analysis, which assumes linearity of the covariate on the log hazard function, While continuous covariates can affect the hazard through more complicated nonlinear functional forms and therefore, Cox models with continuous covariates are prone to misspecification due to not fitting the correct functional form for continuous covar...

Rotational smoothing is a phenomenon consisting in gain of regularity by means averaging over rotations. This present operators that regularize only certain directions, contrast to regularizing all directions. The the result rotating directions where corresponding operator performs effect. In this paper we carry out systematic study rotational for class includes k-vector-space Riesz potentials ...