  The aim of the paper is to derive the numerical least-squares estimator for
mean and variance of random variable. In order to do so the following questions
have to be answered: (i) what is the statistical model for the estimation
procedure? (ii) what are the properties of the estimator, like optimality (in
which class) or asymptotic properties? (iii) how does the estimator work in
practice, how compared to competing estimators?
