So that we can fit curves as well as lines by regression,we often use mathematical manipulations for converting one variable into a different form.These manipulations are called dummy variables.

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Dummy variables are used to encode categorical data into numeric form so that they can be included in regression models, not for converting one variable into a different form to fit curves. Mathematical manipulations for fitting curves often involve transforming the variables themselves, such as through polynomial regression or logarithmic transformation.

So That We Can Fit Curves as Well as Lines