"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.

Having passed the "market test", private aid is claimed by its proponents to be better-targeted than official development assistance (ODA). But empirical evidence is largely lacking. We contribute to closing this gap by performing a case study of Nestlé, one of the frontrunners among...