The fixed-lag smoothing problem with a partial lag is the problem in which the presence of the smoothing lag is allowed only in a part of estimation channels. This paper studies the effect of a partial smoothing lag on the achievable H ∞ performance in the continuous-time case. In particular, the limit of the achievable performance is established and the saturation of the achievable performance...

Original scientific paper The present study aims to investigate some mechanisms of corporate governance on profit smoothing. In fact, it studies the relationship between institutional investors, outside board members, internal audit and profit smoothing. A hypothesis was formulated for each of these options and their effect on profit smoothing was tested. A regression model was used to test the...

A parametric smoothing model is developed to quantitatively describe the smoothing action of polishing tools that use visco-elastic materials. These materials flow to conform to the aspheric shape of the workpieces, yet behave as a rigid solid for short duration caused by tool motion over surface irregularities. The smoothing effect naturally corrects the mid-to-high frequency errors on the wor...

The purpose of this paper is to examine production smoothing in supply chains. Using the controlled setting of the laboratory, we systematically investigate supply chain features that lead to production smoothing. In contrast to prior laboratory studies of the bullwhip effect, we find that the bullwhip effect disappears in several of our experiments. More importantly, our study shows that when ...

The smoothing effect of the Cauchy problem for a class of kinetic equations is studied. We firstly consider the spatially homogeneous nonlinear Landau equation with Maxwellian molecules and inhomogeneous linear Fokker-Planck equation to show the ultra-analytic effects of the Cauchy problem. Those smoothing effect results are optimal and similar to heat equation. In the second part, we study a m...