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Is the numerator and denominator of the data formula in the master's thesis double plagiarism on the basis of others?
Not plagiarism

The numerator and denominator of the data formula in master's thesis are all doubled on the basis of others, which is equivalent to scaling the original data in equal proportion, and usually will not produce new knowledge and research results. However, it should be noted that if such an operation leads to the same (or very similar) calculation results of this paper with those of others, then this practice may be considered plagiarism.

Therefore, when writing a master's thesis, you need to use other people's data formulas, and transform and improve these formulas so that the calculation and research results can better reflect your independent thinking and innovation.