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This research will again compare the costs of provision across providers, subjects, and regions, and for different levels and modes of undergraduate study. In addition, this research aims to gain more forensic insights into the actual costs of provision by scrutinising and challenging providers costings returns to understand the extent to which costs of provision are influenced by the spending decisions that HE providers choose to take. The findings from this research will be used to inform and support policy development relating to HE funding.
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