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Many national retailers have complained about increases in business rates tax bills since the 2017 revaluation. What impact has the 2017 business rates revaluation had on independent high street retailers in market towns in the north of England? The paper aims to discuss these issues.

The study uses Valuation Office Agency rating list data to determine rateable value and business rates payable for independent high street retailers in eight northern market towns either side of the 2017 rating revaluation. The data were analysed using business rates matrices to reveal the impact of the new rating list on independent retailers in the eight locations.

Analysis reveals that the majority of independent retailers in the northern market towns sampled have experienced reductions in both the rateable value of their premises and business rates payable. Increase in the rates relief threshold has extended relief to almost half of the independent retailers in the study, most of whom receive 100 per cent relief.

Charity shops receive at least 80 per cent rates relief which means they are able to afford to pay higher rents. This “sets the tone” for landlords setting market rents in that location which are then used as comparable evidence by the VOA when determining rateable values at revaluation further polarising the gap between rate payers and those to are exempt.

Focussing on independent retailers on high streets in markets towns in north of England, this study provides an alternative perspective to the orthodox view of business rates revaluations having a negative impact on retailers.

This chapter is focused on a 3-year, privately funded project. Dean David England, the dean of our College of Education at Western Michigan University from 2000 to 2002, worked in collaboration with Elizabeth Binda, the chairperson of the board of directors for the Guido A. and Elizabeth H. Binda Foundation, to develop a project that would contribute in substantive ways to the improvement of teacher education. As a veteran K-12 teacher and teacher educator, Elizabeth Binda has long taken great interest in contributing to the profession where she has invested a good deal of her life.

The purpose of this paper is to analyse scholarly subjectivity in the context of citation practices in interdisciplinary PhD research.

The paper provides an analysis of longitudinal series of qualitative interviews with PhD students who write scholarly articles as dissertation components. Conceptualizations of subjectivity within practice theories form the basis for the analysis.

Scholarly argumentation entails a rhetorical paradox of “bringing something new” to the communication while at the same time “establishing a common ground” with an audience. By enacting this paradox through citing in an emerging interdisciplinary setting, the informants negotiate subject positions in different modes of identification across the involved disciplines. In an emerging interdisciplinary field, the articulation of scholarly subjectivity is a joint open-ended achievement demanding knowledgeability in multiple disciplinary understandings and conducts. However, identifications that are expressible within the informants’ local site, i.e. interactions with supervisors, other seniors and peers, are not always expressible when negotiating subject positions with journals.

This paper contributes to research on citation practices in emerging interdisciplinary fields. By linking the enactment of citing in scholarly writing to the negotiation of subject positions, the paper provides new insights about the complexities involved in becoming a scholar.

The purpose of this paper is to analyze the consumers’ luxury value perception in Brazilian premium beer market.

Data from a survey of 418 Brazilian consumers were used to test the research model. Confirmatory factor analysis was conducted to examine the reliability and validity of the measurement model, and the structural equation modeling was used to analyze the consumers’ luxury value perception.

The analytical results showed that the dimensions of social, individual and functional values featured items with high significance. For the fourth dimension (financial value), just one item presented relevance. Along with it, correlation between dimensions was analyzed. All four dimensions have higher significance and great estimates.

This research was executed in a single country environment.

Results suggest that the only significant item to the consumers’ luxury value perception in the dimension of financial value is the higher price of premium beers. Other dimensions are well fit for the premium beer market.

To present date, marketing literature in the beer issue approaches its consumption as an economic phenomenon. This paper develops a notion that beer consumption can also be approached in a luxury consumption perspective. The framework developed in this paper can assist future researchers to consider consumption of different types and levels of beer, based on luxury value perception.

This research explored the literature regarding successful leadership practices and how these practices form the organizational context that leads to success in the biotechnology industry. Dominate themes emerged in general leadership strategies, leading research and development scientists, moving ideas from research to the consumer and the culture of research versus practice. Themes include leaders must be adaptable and able to lead effectively in a dynamic environment. Leaders need to consistently articulate the vision throughout the organization. Leaders need to be strategic decision-makers and flexible enough to allow the vision to adjust to the culture and the environment. Leaders need to communicate effectively and create an organization where communication flows efficiently at all levels. Leaders need to recognize clear cultural differences between functional groups, and they need to empower employees at all levels to make strategic decisions. Leaders need to know which decisions must be retained as his or her sole responsibility.

The purpose of this study is to test whether the realization rate on audit engagements increases with auditor tenure in competitive markets, suggesting the presence of initial audit lowballing.

Using regression analysis, we test this hypothesis with fee- and cost-related data from a sample of local governments audited by a single audit firm. Based on representations of the firm, we classify the audit market for the 127 cities, counties and school districts in our sample as competitive and the audit market for the 93 special district audits as non-competitive.

As hypothesized, we find that in the competitive market, the realization rate on audit engagements increases with auditor tenure but does not do so in the non-competitive audit market.

We cannot identify the specific engagements which were subject to a competitive bidding process, so we rely on the auditor’s representation of competitiveness by entity type.

To our knowledge, the central prediction of audit pricing models that the auditor’s realization rate increases with auditor tenure has not been tested in real audit markets because proprietary cost data are rarely available. Testing this prediction is the primary contribution of this paper.

This paper examines the perceptions of Bolivians engaged in the country's apparel industry regarding barriers and challenges to participation in the global textile and apparel complex. Small Bolivian apparel producers perceive the apparel industry as a source of employment and an opportunity to improve the well being of their families. Government/small business relationships, economic and political uncertainty of trade partners, inadequate infrastructure, a depressed domestic market, and global trade policies were identified by participants as barriers to further development of the apparel industry. Apparel producers require support from both public and private sectors to foster entrepreneurship, promote Bolivian apparel products and join regional production networks to revitalize the apparel industry in Bolivia.