The purpose of this paper is to show the basic ideas about the basic knowledge needed to analyse scientifically the data collected on the field or generated in designed experiments. ANOVA (Analysis Of VARiance) is very used for this purpose. We analyzed just one case taken from some published documents found on the web: “On State Budget in the North Central of Nigeria: Analysis of Variance (ANOVA) Approach.”  This paper is especially written to settle the matter for the researchers who want to learn a basic statistical tool. Researchers must be alert in order to do a good job…. Many others cases should be shown: the paper should be 10 times longer the methods used are the Logic and the Scientific Theory (Mathematics, Probability, Statistics, Physics…). Several Professors do not practice them.
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