Quantitative project analysis drifted out of focus in academia during the 1980’s. Nevertheless, discrete projects remain the bulk of international development assistance. The present state of affairs is outlined: the application of basic principles is examined in case-context; and serious...

Denne artikel har til hensigt at belyse, hvor meget fødevarebistand udviklingslandene får behov for I 1990erne. Desuden diskuteres perspektiverne for, at dette behov viI blive tilfredsstillet. Eksisterende prognoser gennemgås, og det påvises, at der i de kommende år vil blive brug for...

Foreign aid has evolved considerably over the last five decades in response to a dramatically changing global political and economic context. This paper takes a retrospective look at this process and discusses whether aid has been effective in furthering economic growth and development. The...

As a main principle, income is taxed when earned. This principle is broken in case of unrealized capital gains (recovered depreciations, unrecorded intangible assets etc.). Such incomes are taxed when realized or the ‘latent tax’ is passed on to the new owner (tax succession). In Denmark,...