it can also partly be explained by the difficulty of obtaining data necessary to estimate adjustment effects and by the complexities adjustment considerations introduce into standard trade models francois et al in two recent overviews of trade adjustment in developing countries a partial list of the range of areas affected by adjustment costs included inter alia the public sector eg tax reform revenue replacement civil service retrenchmentretraining and increased expenditures industry eg reallocation of capital and investment support against profit fluctuations labour eg unemployment insurance retraining and wider social costs eg health internal migration francois et al a similarly wideranging view is taken in milner s study on epa adjustment costs for the commonwealth secretariat which considers adjustment across several sectorsactivities including fiscal reform trade facilitation labour retraining and financial sector reform this reinforces the idea of adjustment as a motivation for a given aid intervention rather than a sector or activity unto itself