The raw material, in the matching process, is a mass of stated preference: your desire or intolerance for certain traits and characteristics.

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As with an online dating site, the matching process will happen electronically.

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But families with less income can mentor their children through the process without matching their contribution.

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Mr Hartnett said the 5.7 million letters going out to taxpayers before Christmas were the result of a normal process of matching the tax deducted from each taxpayer with their circumstances.

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