Abstract
In a series of papers W. F. Sheppard (1912, 1914) has considered the approximate representation of equidistant, equally weighted, and uncorrelated observations under the following assumptions:– (i) The data being u1, u2, …, un , the representation is to be given by linear combinations (ii) The linear combinations are to be such as would reproduce any set of values that were already values of a polynomial of degree not higher than the kth. (iii) The sum of squared coefficients which measures the mean square error of yi , is to be a minimum for each value of i.

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