A.  Jafarian, A. Mohamadalizadeh  , 
    On the Polar Decomposition and Least Squares Problem,
    Journal of Engineering and Applied Sciences,
    Volume 8,Issue 6,
    2013,
    Pages 215-219,
    ISSN 1816-949x,
    jeasci.2013.215.219,
    (https://makhillpublications.co/view-article.php?doi=jeasci.2013.215.219)
    Abstract: This research investigate the way of using the polar decomposition 
  of matrix in solving the least squares problem. By using this decomposition, 
  researchers can solve the liner system. Also, this study included the way of 
  obtaining inverse of a non-singular matrix and determinant of a matrix by this 
  decomposition. Finally, the problem of least squares solved by normal equations 
  and Pseudo-inverse matrix by using the polar decomposition. With solving some 
  example, researchers show that the accuracy of this method.
    Keywords: Linear equations system;least squares problem;polar and SVD decomposition;normal equation;Pseudo-inverse matrix