Empirical v Theoretical
i.e. Scofield v Wagner
The simple idea that just s is the SF neglects some of the terms
that are important when measuring real peak areas
Empirical measurements go a long way to remove these effects
In absolute terms Wagner should give more accurate answers
BUT allowance should be made for the different Tf of the
instrument Wagner used to obtain the data (by multiplying by
the Kinetic Energy of the peak)