Procedure The least-squares method of cost estimation involves using mathematical regression techniques to calculate the slope and intercept of the best-fit line for the costs used in estimation.

Journal of the Royal Statistical Society. Series C (Applied Statistics), Vol. 29, No. 2 (1980), pp. 142-148 (7 pages) A test of the stability over time of the coefficients of a linear regression model ...

A modified first-order system least squares formulation for linear elasticity, obtained by adding the antisymmetric displacement gradient in the test space, is analyzed.