is estimated using ordinary least squares method. Since the
numbers of tourist arrivals go up in the vacation months, the timeseries
data on arrivals must be adjusted for seasonal variations before
regression analysis is to be performed on the data. The seasonal fluctuations
of Las Vegas arrival do not increase with the level of the series,
therefore a difference from moving average or additive technique is
adopted to compute the seasonally adjusted series. In the process,
twelve monthly seasonal indexes are obtained and they are then used
to adjust the data and to modify forecasts.