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Question:

Is Winkler required to credit Thompson for having developed the model and S&P as the source of the data?

A Only one of these sources must be cited.
Explaination

Under Standard 1(C) Misrepresentation, Winkler must identify Thompson as having developed the original model to avoid the prohibition against plagiarism. The only permitted exception is using factual information published by recognized financial and statistical reporting services such as S&P.