Different bases upon which linear regression equations can be constructed for estimating values of energy expenditure rate from observed values of heart rate are examined. Approximately 100 different regression equations corresponding to different bases were developed from 510 observations made of 11 different tasks. The regression equations constructed on the various bases are compared with one another and with respiratory calorimetry in terms of the experimental error which each introduces into the estimation of energy expenditure. The results suggest that for certain kinds of investigations the regression method can be substituted fruitfully for respiratory calorimetry.
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