"Managerial technology" is as important as "medium", "labour-intensive" and other technology in the LDCs. This article describes the situation and some of the problems in the field of industrial costing, giving suggestions for solutions and exemplifying with research results obtained in Brazil.

The war initiated by Russia against Ukraine in February 2022 has resulted in the largest refugee migration in Europe since World War II, estimated by UNHCR (2022) at 6.3 million persons. In the first two months, almost 3.5 million war refugees crossed the Polish border, of which over 95% were...