Here are two sentences:

Market sentiment was subdued after International Business Machines Inc . IBM.N said U.S. securities regulators were investigating the accounting of the world 's largest computer company .

Market sentiment was also cautious after International Business Machines Inc . IBM.N said that federal securities regulators had begun an investigating into its accounting .

yes

Here are two sentences:

The calculation shows that the number of deaths from pneumonia and influenza have exceeded the usual number for recent weeks .

One is a statistical calculation based on the number of deaths from pneumonia and influenza in 122 cities .

no

Here are two sentences:

In the second quarter , Anadarko now expects volume of 46 million BOE , down from 48 million BOE .

Production for the second quarter was cut to 46 million barrels from 48 million barrels .
no