Thank you for your response. I can tell you that I found your response very useful for my work. I visited the site and it provided a good insight to my work. However, I like to enlighten me further on how the mode of analysis in situations where an independent variable is involved. For instance, my work is titled “A study of tax administration and burden of governance in Nigeria and Ghana”. Of course various variables would emerge like tax assignment, tax evasion, etc. These are independent variables that must be tested against dependent variables of governance like rule of law, popular participation etc. Kindly enlighten me further.