In addition to the fact that Howarth used a flawed method to calculate the carbon dioxide emissions from shale gas, he has even admitted that he and his team used lousy data and did not examine coal carefully.

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Since no standard method to calculate a graduation rate is enforced nationally, and the college entrance exam boards will only release data below a state level directly to the schools, not the public, we were left to trust county, district and school officials to honestly and accurately report their results.

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The method used to calculate the mortality figures is similar to that used to produce estimates of ordinary seasonal flu deaths, which are believed to number about 36, 000 a year.

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They calculate that within four years this method could even replace insecticide-treated bed nets as a way of controlling mosquitoes.

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There is only one way to know which method will yield the greater deduction: Calculate and compare both methods, says Ms. Washington.

WSJ: Easier Tax Form, Smaller Deduction

Even if the mismatched income appears correct, re-calculate the proposed tax to be sure the appropriate method has been used and the amount is correct.

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Moreover, the convoluted method of determining what common equity is reinforces the belief that no one really knows, or can calculate, what capital is by looking at a bank statement.

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