Search results for: cubic smoothing spline interpolation

Authors: Autcha Araveeporn

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This paper presents a study about a nonparametric regression model consisting of a smoothing spline method and a penalized spline regression method. We also compare the techniques used for estimation and prediction of nonparametric regression model. We tried both methods with crude oil prices in dollars per barrel and the Stock Exchange of Thailand (SET) index. According to the results, it is concluded that smoothing spline method performs better than that of penalized spline regression method.

Keywords: nonparametric regression model, penalized spline regression method, smoothing spline method, Stock Exchange of Thailand (SET)

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Authors: Maryam Khazaei Pool, Lori Lewis

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This is a summary of articles based on higher order B-splines methods and the variation of B-spline methods such as Quadratic B-spline Finite Elements Method, Exponential Cubic B-Spline Method, Septic B-spline Technique, Quintic B-spline Galerkin Method, and B-spline Galerkin Method based on the Quadratic B-spline Galerkin method (QBGM) and Cubic B-spline Galerkin method (CBGM). In this paper, we study the B-spline methods and variations of B-spline techniques to find a numerical solution to the Burgers’ equation. A set of fundamental definitions, including Burgers equation, spline functions, and B-spline functions, are provided. For each method, the main technique is discussed as well as the discretization and stability analysis. A summary of the numerical results is provided, and the efficiency of each method presented is discussed. A general conclusion is provided where we look at a comparison between the computational results of all the presented schemes. We describe the effectiveness and advantages of these methods.

Keywords: Burgers’ equation, Septic B-spline, modified cubic B-spline differential quadrature method, exponential cubic B-spline technique, B-spline Galerkin method, quintic B-spline Galerkin method

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Authors: Rongli Gai, Zhiyuan Chang

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At this stage, in view of various situations in the interpolation process, most researchers use self-adaptation to adjust the interpolation process, which is also one of the current and future research hotspots in the field of CNC machining. In the interpolation process, according to the overview of the spline curve interpolation algorithm, the adaptive analysis is carried out from the factors affecting the interpolation process. The adaptive operation is reflected in various aspects, such as speed, parameters, errors, nodes, feed rates, random Period, sensitive point, step size, curvature, adaptive segmentation, adaptive optimization, etc. This paper will analyze and summarize the research of adaptive imputation in the direction of the above factors affecting imputation.

Keywords: adaptive algorithm, CNC machining, interpolation constraints, spline curve interpolation

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Authors: Sang Wook Park, Jun Su Park, Byung Kwan Oh, Yousok Kim, Hyo Seon Park

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This study suggests the estimation method of stress distribution for the beam structures based on TLS (Terrestrial Laser Scanning). The main components of method are the creation of the lattices of raw data from TLS to satisfy the suitable condition and application of CSSI (Cubic Smoothing Spline Interpolation) for estimating stress distribution. Estimation of stress distribution for the structural member or the whole structure is one of the important factors for safety evaluation of the structure. Existing sensors which include ESG (Electric strain gauge) and LVDT (Linear Variable Differential Transformer) can be categorized as contact type sensor which should be installed on the structural members and also there are various limitations such as the need of separate space where the network cables are installed and the difficulty of access for sensor installation in real buildings. To overcome these problems inherent in the contact type sensors, TLS system of LiDAR (light detection and ranging), which can measure the displacement of a target in a long range without the influence of surrounding environment and also get the whole shape of the structure, has been applied to the field of structural health monitoring. The important characteristic of TLS measuring is a formation of point clouds which has many points including the local coordinate. Point clouds is not linear distribution but dispersed shape. Thus, to analyze point clouds, the interpolation is needed vitally. Through formation of averaged lattices and CSSI for the raw data, the method which can estimate the displacement of simple beam was developed. Also, the developed method can be extended to calculate the strain and finally applicable to estimate a stress distribution of a structural member. To verify the validity of the method, the loading test on a simple beam was conducted and TLS measured it. Through a comparison of the estimated stress and reference stress, the validity of the method is confirmed.

Keywords: structural healthcare monitoring, terrestrial laser scanning, estimation of stress distribution, coordinate transformation, cubic smoothing spline interpolation

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Authors: Shazalina Mat Zin, Ahmad Abd. Majid, Ahmad Izani Md. Ismail, Muhammad Abbas

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The generalized wave equation models various problems in sciences and engineering. In this paper, a new three-time level implicit approach based on cubic trigonometric B-spline for the approximate solution of wave equation is developed. The usual finite difference approach is used to discretize the time derivative while cubic trigonometric B-spline is applied as an interpolating function in the space dimension. Von Neumann stability analysis is used to analyze the proposed method. Two problems are discussed to exhibit the feasibility and capability of the method. The absolute errors and maximum error are computed to assess the performance of the proposed method. The results were found to be in good agreement with known solutions and with existing schemes in literature.

Keywords: collocation method, cubic trigonometric B-spline, finite difference, wave equation

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Authors: Bharti Gupta, V. K. Kukreja

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A comprehensive numerical study is presented for the solution of time-dependent advection diffusion problems by using cubic B-spline collocation method. The linear combination of cubic B-spline basis, taken as approximating function, is evaluated using the zeros of shifted Chebyshev polynomials as collocation points in each element to obtain the best approximation. A comparison, on the basis of efficiency and accuracy, with the previous techniques is made which confirms the superiority of the proposed method. An asymptotic convergence analysis of technique is also discussed, and the method is found to be of order two. The theoretical analysis is supported with suitable examples to show second order convergence of technique. Different numerical examples are simulated using MATLAB in which the 3-D graphical presentation has taken at different time steps as well as different domain of interest.

Keywords: cubic B-spline basis, spectral norms, shifted Chebyshev polynomials, collocation points, error estimates

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Authors: Nur Rokhman

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A mathematical function gives relationship between the variables composing the function. Interpolation can be viewed as a process of finding mathematical function which goes through some specified points. There are many interpolation methods, namely: Lagrange method, Newton method, Spline method etc. For some specific condition, such as, big amount of interpolation points, the interpolation function can not be written explicitly. This such function consist of computational steps. The solution of equations involving the interpolation function is a problem of solution of non linear equation. Newton method will not work on the interpolation function, for the derivative of the interpolation function cannot be written explicitly. This paper shows the use of Secton method to determine the numerical solution of the function involving the interpolation function. The experiment shows the fact that Secton method works better than Newton method in finding the root of Lagrange interpolation function.

Keywords: Secton method, interpolation, non linear function, numerical solution

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Authors: Anastasiia Yu. Timofeeva

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Two new algorithms for nonparametric estimation of errors-in-variables models are proposed. The first algorithm is based on penalized regression spline. The spline is represented as a piecewise-linear function and for each linear portion orthogonal regression is estimated. This algorithm is iterative. The second algorithm involves locally weighted regression estimation. When the independent variable is measured with error such estimation is a complex nonlinear optimization problem. The simulation results have shown the advantage of the second algorithm under the assumption that true smoothing parameters values are known. Nevertheless the use of some indexes of fit to smoothing parameters selection gives the similar results and has an oversmoothing effect.

Keywords: grade point average, orthogonal regression, penalized regression spline, locally weighted regression

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Authors: Adji Achmad Rinaldo Fernandes

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Path analysis tests the relationship between variables through cause and effect. Before conducting further tests on path analysis, the assumption of linearity must be met. If the shape of the relationship is not linear and the shape of the curve is unknown, then use a nonparametric approach, one of which is a truncated spline. The purpose of this study is to estimate the function and get the best model on the nonparametric truncated spline path of linear, quadratic, and cubic orders with 1 and 2-knot points and determine the significance of the best function estimator in modeling farmer loyalty through the jackknife resampling method. This study uses secondary data through questionnaires to farmers in Sumbawa Regency who use SP-36 subsidized fertilizer products as many as 100 respondents. Based on the results of the analysis, it is known that the best-truncated spline nonparametric path model is the quadratic order of 2 knots with a coefficient of determination of 85.50%; the significance of the best-truncated spline nonparametric path estimator shows that all exogenous variables have a significant effect on endogenous variables.

Keywords: nonparametric path analysis, farmer loyalty, jackknife resampling, truncated spline

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Authors: Hangsik Shin

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The purpose of this research is to restore the feature location of under-sampled photoplethysmogram using spline interpolation and to investigate feasibility for feature shape restoration. We obtained 10 kHz-sampled photoplethysmogram and decimated it to generate under-sampled dataset. Decimated dataset has 5 kHz, 2.5 k Hz, 1 kHz, 500 Hz, 250 Hz, 25 Hz and 10 Hz sampling frequency. To investigate the restoration performance, we interpolated under-sampled signals with 10 kHz, then compared feature locations with feature locations of 10 kHz sampled photoplethysmogram. Features were upper and lower peak of photplethysmography waveform. Result showed that time differences were dramatically decreased by interpolation. Location error was lesser than 1 ms in both feature types. In 10 Hz sampled cases, location error was also deceased a lot, however, they were still over 10 ms.

Keywords: peak detection, photoplethysmography, sampling, signal reconstruction

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Authors: Dragan Ribarić

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We employ the so-called problem-dependent linked interpolation concept to develop two cubic 4-node quadrilateral Mindlin plate finite elements with 12 external degrees of freedom. In the problem-independent linked interpolation, the interpolation functions are independent of any problem material parameters and the rotation fields are not expressed in terms of the nodal displacement parameters. On the contrary, in the problem-dependent linked interpolation, the interpolation functions depend on the material parameters and the rotation fields are expressed in terms of the nodal displacement parameters. Two cubic 4-node quadrilateral plate elements are presented, named Q4-U3 and Q4-U3R5. The first one is modelled with one displacement and two rotation degrees of freedom in every of the four element nodes and the second element has five additional internal degrees of freedom to get polynomial completeness of the cubic form and which can be statically condensed within the element. Both elements are able to pass the constant-bending patch test exactly as well as the non-zero constant-shear patch test on the oriented regular mesh geometry in the case of cylindrical bending. In any mesh shape, the elements have the correct rank and only the three eigenvalues, corresponding to the solid body motions are zero. There are no additional spurious zero modes responsible for instability of the finite element models. In comparison with the problem-independent cubic linked interpolation implemented in Q9-U3, the nine-node plate element, significantly less degrees of freedom are employed in the model while retaining the interpolation conformity between adjacent elements. The presented elements are also compared to the existing problem-independent quadratic linked-interpolation element Q4-U2 and to the other known elements that also use the quadratic or the cubic linked interpolation, by testing them on several benchmark examples. Simple functional upgrading from the quadratic to the cubic linked interpolation, implemented in Q4-U3 element, showed no significant improvement compared to the quadratic linked form of the Q4-U2 element. Only when the additional bubble terms are incorporated in the displacement and rotation function fields, which complete the full cubic linked interpolation form, qualitative improvement is fulfilled in the Q4-U3R5 element. Nevertheless, the locking problem exists even for the both presented elements, like in all pure displacement elements when applied to very thin plates modelled by coarse meshes. But good and even slightly better performance can be noticed for the Q4-U3R5 element when compared with elements from the literature, if the model meshes are moderately dense and the plate thickness not extremely thin. In some cases, it is comparable to or even better than Q9-U3 element which has as many as 12 more external degrees of freedom. A significant improvement can be noticed in particular when modeling very skew plates and models with singularities in the stress fields as well as circular plates with distorted meshes.

Keywords: Mindlin plate theory, problem-independent linked interpolation, problem-dependent interpolation, quadrilateral displacement-based plate finite elements

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Authors: Davies Obaromi, Qin Yongsong, James Ndege

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To interpolate scattered or regularly distributed data, there are imprecise or exact methods. However, there are some of these methods that could be used for interpolating data in a regular grid and others in an irregular grid. In spatial epidemiology, it is important to examine how a disease prevalence rates are distributed in space, and how they relate with each other within a defined distance and direction. In this study, for the geographic and graphic representation of the disease prevalence, linear and biharmonic spline methods were implemented in MATLAB, and used to identify, localize and compare for smoothing in the distribution patterns of tuberculosis (TB) in Eastern Cape Province. The aim of this study is to produce a more “smooth” graphical disease map for TB prevalence patterns by a 3-D curve fitting techniques, especially the biharmonic splines that can suppress noise easily, by seeking a least-squares fit rather than exact interpolation. The datasets are represented generally as a 3D or XYZ triplets, where X and Y are the spatial coordinates and Z is the variable of interest and in this case, TB counts in the province. This smoothing spline is a method of fitting a smooth curve to a set of noisy observations using a spline function, and it has also become the conventional method for its high precision, simplicity and flexibility. Surface and contour plots are produced for the TB prevalence at the provincial level for 2012 – 2015. From the results, the general outlook of all the fittings showed a systematic pattern in the distribution of TB cases in the province and this is consistent with some spatial statistical analyses carried out in the province. This new method is rarely used in disease mapping applications, but it has a superior advantage to be assessed at subjective locations rather than only on a rectangular grid as seen in most traditional GIS methods of geospatial analyses.

Keywords: linear, biharmonic splines, tuberculosis, South Africa

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Authors: Henri Champliaud, Zhengkun Feng, Ngan Van Lê, Javad Gholipour

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In this article, a method is presented to effectively estimate the deformed shape of a thick plate due to line heating. The method uses a fifth order spline interpolation, with up to C3 continuity at specific points to compute the shape of the deformed geometry. First and second order derivatives over a surface are the resulting parameters of a given heating line on a plate. These parameters are determined through experiments and/or finite element simulations. Very accurate kriging models are fitted to real or virtual surfaces to build-up a database of maps. Maps of first and second order derivatives are then applied on numerical plate models to evaluate their evolving shapes through a sequence of heating lines. Adding an optimization process to this approach would allow determining the trajectories of heating lines needed to shape complex geometries, such as Francis turbine blades.

Keywords: deformation, kriging, fifth order spline interpolation, first, second and third order derivatives, C3 continuity, line heating, plate forming, thermal forming

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Authors: Fakharuddin Ibrahim, Jamaludin Md. Ali, Ahmad Ramli

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In this paper, we will discuss about the data interpolation by using the rational cubic Ball curve. To generate a curve with a better and satisfactory smoothness, the curve segments must be connected with a certain amount of continuity. The continuity that we will consider is of type G¹ continuity. The conditions considered are known as the G¹ Hermite condition. A simple application of the proposed method is to generate an Arabic font satisfying the required continuity.

Keywords: data interpolation, rational ball curve, hermite condition, continuity

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Authors: Semra Turkan

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In this paper, we have examined the factors that affect the productivity of Turkey’s Top 500 Industrial Enterprises in 2014. The labor productivity of enterprises is taken as an indicator of productivity of industrial enterprises. When the relationships between some financial ratios and labor productivity, it is seen that there is a nonparametric relationship between labor productivity and return on sales. In addition, the distribution of labor productivity of enterprises is right-skewed. If the dependent distribution is skewed, the quantile regression is more suitable for this data. Hence, the nonparametric relationship between labor productivity and return on sales by quantile smoothing splines.

Keywords: quantile regression, smoothing spline, labor productivity, financial ratios

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Authors: Misbah Irshad, Faiza Sarfraz

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The problem of approximating surface to surface intersection is considered to be very important in computer aided geometric design and computer aided manufacturing. Although it is a complex problem to handle, its continuous need in the industry makes it an active topic in research. A technique for approximating intersection curves of two parametric surfaces is proposed, which extracts boundary points and turning points from a sequence of intersection points and interpolate them with the help of rational cubic spline functions. The proposed approach is demonstrated with the help of examples and analyzed by calculating error.

Keywords: approximation, parametric surface, spline function, surface intersection

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Authors: Khosrow Maleknejad, Yaser Rostami

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In this paper, semi-orthogonal B-spline scaling functions and wavelets and their dual functions are presented to approximate the solutions of integro-differential equations.The B-spline scaling functions and wavelets, their properties and the operational matrices of derivative for this function are presented to reduce the solution of integro-differential equations to the solution of algebraic equations. Here we compute B-spline scaling functions of degree 4 and their dual, then we will show that by using them we have better approximation results for the solution of integro-differential equations in comparison with less degrees of scaling functions.

Keywords: ıntegro-differential equations, quartic B-spline wavelet, operational matrices, dual functions

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Authors: Taiyo Matsumura, Kuninori Takahashi, Takashi Ono

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The purpose of this research is to improve the convenience of waiting for trains at level crossings and stations and to prevent accidents resulting from forcible entry into level crossings, by providing level crossing users and passengers with information that tells them when the next train will pass through or arrive. For this paper, we proposed methods for estimating operation by means of an average value method, variable response smoothing method, and exponential smoothing method, on the basis of open data, which has low accuracy, but for which performance schedules are distributed in real time. We then examined the accuracy of the estimations. The results showed that the application of an exponential smoothing method is valid.

Keywords: exponential smoothing method, open data, operation estimation, train schedule

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Authors: Yelbek B. Utepov, Assel T. Mukhamejanova, Aliya K. Aldungarova, Aida G. Nazarova, Sabit A. Karaulov, Nurgul T. Alibekova, Aigul K. Kozhas, Dias Kazhimkanuly, Akmaral K. Tleubayeva

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This research focuses on enhancing geotechnical surveying for foundation design through the spatial interpolation of intermediate soil properties. Traditional geotechnical practices rely on discrete data from borehole drilling, soil sampling, and laboratory analyses, often neglecting the continuous nature of soil properties and disregarding values in intermediate locations. This study challenges these omissions by emphasizing interpolation techniques such as Kriging, Inverse Distance Weighting, and Spline interpolation to capture the nuanced spatial variations in soil properties. The methodology is applied to geotechnical survey data from two construction sites in Astana, Kazakhstan, revealing continuous representations of Young's Modulus, Cohesion, and Friction Angle. The spatial heatmaps generated through interpolation offered valuable insights into the subsurface environment, highlighting heterogeneity and aiding in more informed foundation design decisions for considered cites. Moreover, intriguing patterns of heterogeneity, as well as visual clusters and transitions between soil classes, were explored within seemingly uniform layers. The study bridges the gap between discrete borehole samples and the continuous subsurface, contributing to the evolution of geotechnical engineering practices. The proposed approach, utilizing open-source software geographic information systems, provides a practical tool for visualizing soil characteristics and may pave the way for future advancements in geotechnical surveying and foundation design.

Keywords: soil mechanical properties, spatial interpolation, inverse distance weighting, heatmaps

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Authors: Ivan Baravy

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Interpolation problem, as it was initially posed in terms of polynomials, is well researched. However, further mathematical developments extended it significantly. Trigonometric interpolation is widely used in Fourier analysis, while its generalized representation as exponential interpolation is applicable to such problem of mathematical physics as modelling of Ziegler-Biersack-Littmark repulsive interatomic potentials. Formulated for finite fields, this problem arises in decoding Reed--Solomon codes. This paper shows the relation between different interpretations of the problem through the class of matrices of special structure - Hankel matrices.

Keywords: Berlekamp-Massey algorithm, exponential interpolation, finite fields, Hankel matrices, Hankel polynomials

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Authors: Usriatur Rohma, Adji Achmad Rinaldo Fernandes

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Nonparametric path analysis is a statistical method that does not rely on the assumption that the curve is known. The purpose of this study is to determine the best nonparametric truncated spline path function between linear and quadratic polynomial degrees with 1, 2, and 3-knot points and to determine the significance of estimating the best nonparametric truncated spline path function in the model of the effect of population migration and agricultural economic growth on rural poverty through the variable unemployment rate using the t-test statistic at the jackknife resampling stage. The data used in this study are secondary data obtained from statistical publications. The results showed that the best model of nonparametric truncated spline path analysis is quadratic polynomial degree with 3-knot points. In addition, the significance of the best-truncated spline nonparametric path function estimation using jackknife resampling shows that all exogenous variables have a significant influence on the endogenous variables.

Keywords: nonparametric path analysis, truncated spline, linear, quadratic, rural poverty, jackknife resampling

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Authors: Pengwei Qiao, Sucai Yang, Wenxia Wei

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Soil pollution has become an important issue in China. Accurate spatial distribution prediction of pollutants with interpolation methods is the basis for soil remediation in the site. However, a relatively strong variability of pollutants would decrease the prediction accuracy. Theoretically, partition interpolation can result in accurate prediction results. In order to verify the applicability of partition interpolation for a site, benzo (b) fluoranthene (BbF) in four soil layers was adopted as the research object in this paper. IDW (inverse distance weighting)-, RBF (radial basis function)-and OK (ordinary kriging)-based partition interpolation accuracies were evaluated, and their influential factors were analyzed; then, the uncertainty and applicability of partition interpolation were determined. Three conclusions were drawn. (1) The prediction error of partitioned interpolation decreased by 70% compared to unpartitioned interpolation. (2) Partition interpolation reduced the impact of high CV (coefficient of variation) and high concentration value on the prediction accuracy. (3) The prediction accuracy of IDW-based partition interpolation was higher than that of RBF- and OK-based partition interpolation, and it was suitable for the identification of highly polluted areas at a contaminated site. These results provide a useful method to obtain relatively accurate spatial distribution information of pollutants and to identify highly polluted areas, which is important for soil pollution remediation in the site.

Keywords: accuracy, applicability, partition interpolation, site, soil pollution, uncertainty

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Authors: Reza Mohammadi, Mahdieh Sahebi

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We develop a method based on polynomial quintic spline for numerical solution of fourth-order non-homogeneous parabolic partial differential equation with variable coefficient. By using polynomial quintic spline in off-step points in space and finite difference in time directions, we obtained two three level implicit methods. Stability analysis of the presented method has been carried out. We solve four test problems numerically to validate the derived method. Numerical comparison with other methods shows the superiority of presented scheme.

Keywords: fourth-order parabolic equation, variable coefficient, polynomial quintic spline, off-step points

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Authors: Adji Achmad Rinaldo Fernandes

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Regression analysis is a statistical method that is able to describe and predict causal relationships between individuals. Not all relationships have a known curve shape; often, there are relationship patterns that cannot be known in the shape of the curve; besides that, a cause can have an impact on more than one effect, so that between effects can also have a close relationship in it. Regression analysis that can be done to find out the relationship can be brought closer to the semiparametric regression of truncated spline biresponse. The purpose of this study is to examine the function estimator and determine the best model of truncated spline biresponse semiparametric regression. The results of the secondary data study showed that the best model with the highest order of quadratic and a maximum of two knots with a Goodness of fit value in the form of Adjusted R2 of 88.5%.

Keywords: biresponse, farmer attachment, farmer loyalty, truncated spline

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Authors: Adji Achmad Rinaldo Fernandes, Usriatur Rohma

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Nonparametric path analysis is a statistical method that does not rely on the assumption that the curve is known. The purpose of this study is to determine the best truncated spline nonparametric path function between linear and quadratic polynomial degrees with 1, 2, and 3 knot points and to determine the significance of estimating the best truncated spline nonparametric path function in the model of the effect of perceived benefits and perceived convenience on behavior to convert waste into economic value through the intention variable of changing people's mindset about waste using the t test statistic at the jackknife resampling stage. The data used in this study are primary data obtained from research grants. The results showed that the best model of nonparametric truncated spline path analysis is quadratic polynomial degree with 3 knot points. In addition, the significance of the best truncated spline nonparametric path function estimation using jackknife resampling shows that all exogenous variables have a significant influence on the endogenous variables.

Keywords: nonparametric path analysis, truncated spline, linear, kuadratic, behavior to turn waste into economic value, jackknife resampling

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Authors: N. Sateesh, C. S. P. Rao, K. Satyanarayana, C. Rajashekar

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This paper proposes a development of a CAD/CAM system for complex profiles of various machine members using a synthetic curve i.e. B-spline. Conventional methods in designing and manufacturing of complex profiles are tedious and time consuming. Even programming those on a computer numerical control (CNC) machine can be a difficult job because of the complexity of the profiles. The system developed provides graphical and numerical representation B-spline profile for any given input. In this paper, the system is applicable to represent a cam profile with B-spline and attempt is made to improve the follower motion.

Keywords: plate-cams, cam profile, b-spline, computer numerical control (CNC), computer aided design and computer aided manufacturing (CAD/CAM), R-D-R-D (rise-dwell-return-dwell)

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Authors: Srijanani Anurag Prasad

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The Coalescence Hidden-variable Fractal Interpolation Surface (CHFIS) was built by combining interpolation data from the Iterated Function System (IFS). The interpolation data in a CHFIS comprises a row and/or column of uncertain values when a single point is entered. Alternatively, a row and/or column of additional points are placed in the given interpolation data to demonstrate the node added CHFIS. There are three techniques for inserting new points that correspond to the row and/or column of nodes inserted, and each method is further classified into four types based on the values of the inserted nodes. As a result, numerous forms of node insertion can be found in a CHFIS.

Keywords: fractal, interpolation, iterated function system, coalescence, node insertion, knot insertion

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Authors: Feddaoui Amina

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Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: income, smoothing, 'Eckel', French companies

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Authors: Fatma Ezzahra Kateb, Neila Boulila Taktak, Mohamed Kabir Hassan

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We examine the impact of Islamic accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) on the income smoothing perspective of Islamic financial institutions located in the Middle East and North Africa region between 2013 and 2018. Based on General Least square regression for panel data, we find a significant and positive relationship between intentional income smoothing and earning persistence and cash flow predictability in all models. However, we discovered that AAOIFI accounting standards (FAS) had a negative and significant effect on intentional income smoothing and earning persistence. As a result, the income smoothing efficiency is lower for IFIs that use FASs than IFIs that use IFRSs. Our findings emphasize the need for specific standards to enhance the relevance of financial reports disclosed by Islamic financial institutions.

Keywords: AAOIFI, financial reporting quality, income smoothing perspective, MENA countries

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Authors: M. Z. Kurian, M. V. Chidananda Murthy, H. S. Guruprasad

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An approach to super-resolve the low-resolution (LR) image is presented in this paper which is very useful in multimedia communication, medical image enhancement and satellite image enhancement to have a clear view of the information in the image. The proposed Advanced B-Spline method generates a high-resolution (HR) image from single LR image and tries to retain the higher frequency components such as edges in the image. This method uses B-Spline technique and Crispening. This work is evaluated qualitatively and quantitatively using Mean Square Error (MSE) and Peak Signal to Noise Ratio (PSNR). The method is also suitable for real-time applications. Different combinations of decimation and super-resolution algorithms in the presence of different noise and noise factors are tested.

Keywords: advanced b-spline, image super-resolution, mean square error (MSE), peak signal to noise ratio (PSNR), resolution down converter

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