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This paper argues that policymakers and academics should place more emphasis on maximising the additional benefit created by entrepreneurial support programs and impact investments. It demonstrates a robust approach to advancing this field of research by using qualitative methods to determine the variables that may predict the additional benefit a firm will gain from funding.

The research is based on 60 semi-structured interviews averaging 1.5 h each; 45 with entrepreneurs that did or did not receive funding from a business plan competition in Nigeria, 15 with relevant elites. Detailed World Bank panel data on program participants further validated responses and supported conclusions.

Numerous factors that may explain additional benefit were uncovered, including those that vary the need for external funding and those that vary access to it.

Qualitative methods explored variables previously assumed to be unobservable. Future studies are necessary to test the results quantitatively.

Understanding the characteristics that indicate ex ante which firms would most benefit from support will help policymakers, impact investors and development institutions to more effectively allocate capital.

This paper addresses the paucity of research into increasing additional impact and demonstrates the value of pursuing it. Methods used to suggest additionality variables for such programs and many of the factors highlighted are unique to this study. The research is also based on unique access to the participants and un-anonymised data from a significant World Bank study, and on substantially more interviews than previous papers.

The purpose of this paper is to explore whether trait and state mindfulness alters the relationship between abusive supervision and interactional justice perceptions, which then predicts supervisor-directed retaliation.

Study 1 examined these relationships among 230 employees using a cross-sectional survey design. Study 2 further examined these relationships among 263 undergraduate students using a scenario-based, experimental laboratory study.

In Study 1, counter to predictions, individuals who were higher in trait mindfulness were most likely to view an abusive supervisor as unfair. Exploratory analyses suggested that this effect was isolated to the mindfulness dimension of being highly attentive to moment-to-moment experiences. Study 2 replicated this effect with state mindfulness (specifically, attention to one’s present moment).

Organizations should consider how mindfulness interventions might not always be useful – and potentially counterproductive – for affecting perceptions of and reactions to some stressful work situations like abusive supervision.

Little research has been done on how mindfulness affects perceptions of and reactions to abusive supervisors. The authors expected mindfulness could reduce the negative effect of supervisor abuse on interactional justice perceptions, as well as the effect of interactional injustice on retaliation. However, within the context of abusive supervision, training individuals to become more mindful may actually predict lower levels of interactional justice, resulting in more supervisor-directed retaliation.

The North American professional team sports industry has long been thought of as recessionproof or recession-resistant. Like the brewing industry, pundits have suggested the average consumer will forego certain discretionary income purchases but not relinquish "basic needs" . This paper raises questions about the viability of that logic by suggesting the economic conditions of sport in America in 2002 will be unlike any sport marketers have seen in the last 30 years. Fundamental to this review is a clear understanding of recession economies, the financial foundations of contemporary American spectator sports and how sport marketers may need to change their short-term marketing strategies.

Since moving to the University of Oregon in July 1995, William “Bill” Moos has presided over what many consider to be the most successful era of the University's storied athletic history, overseeing the development of more than $120 million in facilities and athletic department improvements. A bold visionary who believes you must consistently commit to excellence, he has utilized marketing and sponsorship, including securing an all-sports contract with Nike, to take Oregon to new heights. Here he talks to Rick Burton, Executive Director of the Warsaw Sports Marketing Center.

Current initiatives in accounting education, while focusing on the importance of accounting instruction and teaching students how to learn, emphasize continuous lifelong learning and outcome‐based assessment. The public interest in forensic accounting, especially fraud investigation, has encouraged the accounting profession to consider issuing new standards on fraud detection. Presents a study which aims to examine current coverage and future direction and role of forensic accounting education. Describes a survey of both academicians and certified fraud examiner (CFE) practitioners. Concludes that: the demand for forensic accounting education and practice will continue to increase and that forensic accounting education should be integrated into accounting curricula either as a separate course or through modules in accounting and auditing courses.

The need for a lifelong education programme for accounting students and practising accountants is reflected and emphasized in reports and statements issued by various accounting groups and commissions. Primarily proposes to: (1) suggest and examine methods for meeting the life‐long, university‐based continued professional development (CPD) requirements of internal auditors; and (2) discuss the benefits that can be attained by the proper implementation of these methods. Suggests five university‐based educational activity methods to fulfil the CPD requirements for CIAs. When these methods are accepted and implemented, practising CIAs will be better able to integrate their plan for CPD into their overall career plan. Quality standards for CPD will be enhanced, courses might be less expensive and more conveniently located. Facilities would be properly constructed and maintained for educational purposes. Universities could receive a stream of revenue to supplement faculty income as well as provide needed new funds to the schools. The ongoing contact with the profession would open research and other funding opportunities.

This article identifies the concept of market value as a standardizing concept that coordinates the actions of market participants in relatively inefficient real estate markets. The paper also identifies different levels of discourse that reflect the organizational/institutional complexity of the real estate appraisal profession. The standardizing effect of market value includes a cognitive and fiduciary component. Using this framework, the paper traces the influence of Richard T. Ely’s institutional economics – and its legacy in the form of the research program of Urban Land Economics at the University of Wisconsin – on the formation and development of the standards of appraisal and ethical practice. This complexity is traced historically from the early part of the 19th century to the formation of the professional organizations and the establishment of their standards, and also through a series of reform efforts in the 1960s and 1980s that were articulated in the academic community. The paper illustrates the manner in which Institutional Economics has been influential in the continuing development of the real estate appraisal profession and suggests reasons for its continuing relevance.

Discounted cash flow (DCF), whether by capitalisation or by cash flow analysis, has many detractors because of a number of apparent problems such as the reinvestment assumption and the possibility of multiple rates of return. The capital recovery cum reinvestment aspects of Years' Purchase (YP) factors and DCF are discussed and it is demonstrated that Years' Purchase single rate principle is akin to Internal Rate of Return (IRR) and that Years' Purchase dual rate principle also has a DCF image known as the Modified Internal Rate of Return (MIRR). The difference between the YP models and the DCF models is to do with the level cash flows assumed in the former and the variability of the cash flows measured in the latter. MIRR was developed as an answer to the above problems and it is demonstrated in a case study in which the fallacy of the apparent problems is also demonstrated. MIRR has a place in the analysis of investment strategy, but IRR (equated yield) is shown to be satisfactory in the financial analysis and comparison of individual projects.

THE new library building has been open for six months now. It is pleasantly situated in an area of new buildings, and occupies a prominent island site just on the edge of the shopping centre. The old library was in the middle of a shopping area, and it has been interesting to note that our removal from that site has had a more considerable effect on the traffic pattern than one would have thought.

As a relationship‐oriented culture, customer‐firm relationship plays an important role in consumer decision making process in China. Moreover, there are significant regional differences of Chinese consumers in terms of relationship proneness and its impact on relationship marketing outcomes. The purpose of this paper is to examine the differences of relationship proneness and its effect on relational satisfaction, relationship commitment and benefits between consumers from north and south of mainland China.

Based on previous research and relationship marketing theories, a series of hypotheses were developed comparing the two populations on relationship‐related variables. Data were collected from two cities of China using survey method.

Regional differences exist between the two groups of Chinese consumers in relationship proneness, commitment, trust, and relationship benefits perceptions. Gender differences also exist. Relationship proneness interacts with region resulting in moderating effects on relationship marketing outcomes.

This research has treated two groups of Chinese consumers as cohorts and individual differences are not taken into consideration. The sample includes only graduate students whose attitudes toward relationship marketing may deviate from average consumers of the country as they have higher education levels but lower income levels.

The findings of the research provide managerial implications for marketing segmentation in China. International and domestic marketers should consider using different marketing strategies on consumers from different regions of China.

The paper confirms the regional differences of Chinese consumers in relationship proneness, trust, relationship benefits and commitment. The paper contributes to the relationship marketing literature by relating consumer relationship proneness to relationship benefits, and confirming the moderating effect of relationship proneness on relationship benefits and relationship commitment.