We report results on a precision measurement of the ratio R=σ_L/σ_T in deep inelastic electron-nucleon scattering in the kinematic range 0.2≤x≤0.5 and 1≤Q^2≤10 (GeV/c)^2. Our results show, for the first time, a clear falloff of R with increasing Q^2. Our R results are in agreement with QCD predictions only when corrections for target mass effects and some additional higher twist effects are included. At small x, the data on R favor structure functions with a large gluon contribution. We also report results on the differences R_A-R_D and the cross section ratio σ^A/σ^D between Fe and Au nuclei and the deuteron. Our results for R_A-R_D are consistent with zero for all x, Q^2 indicating that possible contributions to R from nuclear higher twist effects and spin-0 constituents in nuclei are not different from those in nucleons. The ratios σ^A/σ^D from all recent experiments, at all x, Q^2 values, are now in agreement
