The Jacobian for this transformation is

with determinant
, hence the area element becomes

Then the integral becomes

where
is the unit circle,

so that

Now you could evaluate the integral as-is, but it's really much easier to do if we convert to polar coordinates.

Then

Answer:
No
Step-by-step explanation:
the absolute value function always returns a positive value. The value inside the bars can be positive or negative but the result is always positive
| - 14 | = 14 > - 27
By definition, we have

So, we have to solve two different equations, depending of the possible range for the variable. We have to remember about these ranges when we decide to accept or discard the solutions:
Suppose that 
In this case, the absolute value doesn't do anything: the equation is

We are supposing
, so we can accept this solution.
Now, suppose that
. Now the sign of the expression is flipped by the absolute value, and the equation becomes

Again, the solution is coherent with the assumption, so we can accept this value as well.
Factorization of 8
= (2*2*2)