The main objective of this study was to investigate the effect of income smoothing on investors reaction to Earnings Persistence of companies listed on the Stock Exchange in Tehran. The population of the study was companies listed on the Stock Exchange in Tehran, the sample size due to screening method and after removing outliers is equal to 118 companies. In this study, earnings persistence an...

Simple exponential smoothing (SES) methods are the most commonly used methods in forecasting and time series analysis. However, they are generally insensitive to non-stationary structural events such as level shifts, ramp shifts, and spikes or impulses. Similar to that of outliers in stationary time series, these non-stationary events will lead to increased level of errors in the forecasting pr...

conclusions the use of smoothing methods helps us to eliminate non-linear effects but it is more appropriate to use cox proportional hazards model in medical data because of its’ ease of interpretation and capability of modeling both continuous and discrete covariates. also, cox proportional hazards model and smoothing methods analysis identified that age at diagnosis and tumor size were indepe...

The design of system for operative planning of blast furnace production process in VSŽ inc. Kosice A system for operative planning of blast furnace production process is described in the paper. The suggested system is based on the use of a new hierarchy of operative plans, consisting of one-month plan, (7+3) days plan, and 24-hour plan. The system allows smoothing of production process at the b...

Research interests have been focused on the concept of penalizing jobs both for being early and for being tardy because not only of modern competitive industrial challenges of providing a variety of products at a very low cost by smoothing productions but also of its increasing and exciting computer applications. Here, sequencing approaches of the mixed- model just-in-time production systems is...

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 ...