EIU's index measures the relative costs of doing business in 27 economies by compiling statistics relating to wages, costs for expatriate staff, air travel and subsistence, corporation taxes, perceived corruption levels, office and industrial rents, and road transport.

ECONOMIST: BUSINESS COSTS

The independent report, commissioned by the Greater Manchester Strategic Health Authority, also said urgent action was needed to ensure all staff, including waiting list clerks were fully trained in compiling statistics.

BBC: Waiting list fiddles: South Manchester

The staff at CCAP gather data from a variety of sources and use 11 measures in compiling the rankings.

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