The article discusses how to create latent variables using factor analysis. These variables are numerical and have specific statistical properties. The researchers suggest a two-stage approach to analyze data using EViews software. In the first stage, they generate latent variables based on observable attributes. In the second stage, they create higher-level latent variables from the first-level ones. This method has been used in previous dissertations. The main focus is on generating these latent variables rather than explaining the theory behind factor analysis.