These criteria are met in all three studies, when the last observation carried forward (LOCF) method was used to impute the 52week results from subjects who discontinued early.

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The complex form may be a better choice for businesses running at a loss because the deduction can be carried forward to future years using that method.

WSJ: Easier Tax Form, Smaller Deduction

Stewart has a method for picking stocks that sounds utterly straight-forward.

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"The utilisation of sex as a classification method is rational, since it is a straight forward way to ensure that birth records in the City of New York are uniform, " lawyers for the city wrote in a court filing.

BBC: Transgender Americans take on New York

But the larger question is: has the mediocre quality of the candidates, the public boredom with their debates and the unexciting, not to say confusing, method of selection set the Conservatives back rather than forward on the road to recovery?

ECONOMIST: Canada

After that, the method that results in the best risk-adjusted return going forward is more luck than science.

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