To find out what number the number 14 makes up 44 percent of, you must first figure out the equation which gives you this percentage in the first place.
Working out the percentage
Percentages are usually based on a total percentage of 100. (This can differ depending on the mathematics being used - sometimes a percentage of 1000 may be used but not in this instance).
So you must first do the following:
14 divided by 44 which gives you a total of 0.318 however it's best to round this figure to 0.32 so it's only two decimal places and easier to work out.
0.32 must then be multiplied by 100 (i.e the total percentage possible) which gives you a total of 32. This is your total for which 14 is 44 percent of.
How to work out percentages
The below video gives a good lesson in how to work out percentages.