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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.

Qualitative, case study methods were used to examine students’ expectations of and experiences with studying women and leadership. Participants were 48 undergraduate students enrolled in an elective course titled Women and Leadership offered in the Leadership Studies minor curriculum at a liberal arts institution. Students perceived women and leadership as a sensitive subject fraught with potential struggles for learners, but were willing to engage in the subject in pursuit of both meaningful learning and their own utilitarian-oriented leadership development. Their experiences show the potential for transformative learning if the course content, structure, and learning environment are purposefully crafted to enable students to deal with anticipated or experienced struggles and engage in rather than resist the learning experience. The findings have implications for leadership curriculum design, course design, and pedagogy. Although this study focused on undergraduate learners in a traditional college classroom, the implications may also be relevant to a range of leadership educators and learners in various educational contexts both within and outside of academe.

Bootstrapping is a practitioner-based term adopted in entrepreneurship to describe the techniques employed in micro, small and medium-sized enterprises (MSMEs) to minimise the need for external funding by securing resources at little or no cost and applying strategies to effectively use resources. Working capital management (WCM) is a term used in financial management to define a set of practices used to manage business resources, including cash management. This paper explores the overlap and divergence between these two disciplinary distinct concepts.

A dual methodology is employed. First, the usage of the two terms in prior literature is analysed and synthesised. Second, the study uses factor analysis to explore how bootstrapping practices described by owners of 167 established MSMEs relate to the components of WCM in financial management.

The factor analysis identifies two main bootstrapping practices employed by MSMEs: (1) delaying payments and owner-related bootstrapping and (2) customer-related bootstrapping. Delaying payments is an integral practice in trade payables management and customer-related bootstrapping includes practices that are integral to trade receivables management. Therefore, links between bootstrapping practices and WCM practices are firmly established.

The study is not without limitations. Based on cross-sectional evidence for established firms in Ireland only, future studies could explore cross-country longitudinal panel data to fully examine life cycle and sectoral effects, as well as other external shocks (for example, COVID-19) on bootstrapping and WCM practices. This study does not explain why some factors (for example, joint utilisation and inventory management) are present in some bootstrapping studies and not in others; further case study research might help explain this. Finally, changes in the business environment facing start-ups and established enterprise, including increased digitalisation, online trading, self-employment, remote hub working and sustainability, offer new avenues for bootstrapping research.

This is the first study to comprehensively explore the conceptual and empirical links between bootstrapping and WCM. This study will enable researchers and practitioners in these two distinct disciplines to learn from each other. Accounting researchers and practitioners can broaden their understanding of how WCM “works” in MSME settings. Similarly, entrepreneurship researchers and practitioners can deepen their understanding of how bootstrapping can be adopted by businesses to manage resources effectively.

This application brief provides pedagogical strategies for teaching and learning about women and leadership as a potentially sensitive subject, with emphasis on creating an intellectually safe learning environment. Findings from a study of students’ expectations and experiences with a Women and Leadership course showed that the strategies affected students’ learning experiences. Some strategies also challenged the instructor as a woman leader.

Since the days when women first began entering the work force scholars have studied perceived gender differences related to motivation in organizational settings. This paper first presents a brief overview of motivation theory and then examines the literature tracing gender related motivation-to-manage as it evolves through the 1950s and 1960s to the present. Studies have produced conflicting results with some finding that men have more motivation-to-manage then women and other studies finding the opposite. Such differences appear to be small and closely related to subordinate status and role stereotyping.

The purpose of this paper is to investigate whether guests’ tipping motivations (i.e. server quality, social norm and food quality) and demographic characteristics (i.e. gender, age and income) influence loyalty to the server in a restaurant.

Based on a national online survey consumer panel comprised of 468 participants, the authors utilized decision tree using R statistical software. Predictor variables were tipping motivations and demographic characteristics (age, gender and income). Target variable was loyalty to the server.

The findings suggest that social norm, food quality and income influence customers’ loyalty toward the same server on future visits. Social norm turned out to be the strongest predictor. If consumers did not have high social norm on tipping, their loyalty toward a particular server was affected by the combination of determinants such as server quality, social norm, income and food quality.

Future research can identify or develop scales of tipping motivations with stronger reliabilities in the context of restaurants. Future research can also explore other demographic differences (e.g. ethnicity and sexual orientation) in tipping motivations and server loyalty.

Servers are indeed the primary contact point and they are in the most influential position with consumers. Overall, results of this study provide an interesting insight in that restaurant guests’ experience can be ruined by bad quality of food or can be mitigated by server quality. Thus, this research highlights a step-by-step process as to the actions that a server may perform and manage in order to enhance server loyalty.

Loyalty has been examined in the context of products, brands or service providers. This study focuses on loyalty toward a specific server, because the consideration of server–guest relationship provides both a compelling and timely area of study in that restaurants continue to look for unique ways to drive server–guest rapport and customer loyalty.

This study investigates the performance of Indiana’s new principals per the Educational Leadership Constituent Council (ELCC) and the Indiana Content Standards for building-level leader preparation. Using quantitative survey methodology, information was collected from Indiana superintendents regarding the effectiveness of principals who had recently completed university administrative preparation programs. Analysis of responses revealed that superintendents viewed their new principals as “proficient” in almost every area, with the highest mean observed in the category of Integrity. In contrast, the mean response for “financial management” was found to be in the “basic” range, creating implications for an area of potential development in school leadership education in the state.

The purpose of this study was to examine the experiences of multiple campus teams as they engaged in the assessment of their science, technology, engineering and mathematics (STEM) mentoring ecosystems within a peer assessment dialogue exercise.

This project utilized a qualitative multicase study method involving six campus teams, drawing upon completed inventory and visual mapping artefacts, session observations and debriefing interviews. The campuses included research universities, small colleges and minority-serving institutions (MSIs) across the United States of America. The authors analysed which features of the peer assessment dialogue exercise scaffolded participants' learning about ecosystem synergies and threats.

The results illustrated the benefit of instructor modelling, intra-team process time and multiple rounds of peer assessment. Participants gained new insights into their own campuses and an increased sense of possibility by dialoguing with peer campuses.

This project involved teams from a small set of institutions, relying on observational and self-reported debriefing data. Future research could centre perspectives of institutional leaders.

The authors recommend dedicating time to the institutional assessment of mentoring ecosystems. Investing in a campus-wide mentoring infrastructure could align with campus equity goals.

In contrast to studies that have focussed solely on programmatic outcomes of mentoring, this study explored strategies to strengthen institutional mentoring ecosystems in higher education, with a focus on peer assessment, dialogue and learning exercises.

This study aims to determine whether consumers are willing to pay a premium for locally produced hard apple cider and examine the factors influencing this premium. This study examines the influence of hard apple cider attributes and consumer characteristics on consumer preferences for local hard apple cider.

Data from a 2019 survey of 875 Tennessee consumers regarding their preferences for a local hard apple cider were obtained. Probit estimates were used to calculate the premium consumers were willing to pay for a locally made hard apple cider and factors influencing this premium. A multivariate probit was used to ascertain factors influencing the importance of attributes (e.g. heirloom apples, sweetness/dryness, sparking/still and no preservatives added) on local hard apple cider preference.

Consumers would pay a $3.22 premium for local hard apple cider compared with a $6.99 reference product. Local foods preferences, urbanization, weekly purchases of other alcoholic beverages and shopping venues influenced premium amounts. Other important attributes were sweetness/dryness and no preservatives. Influence of consumer demographics suggests targeted marketing of local ciders could be successful.

Few studies examine consumer preferences for hard apple ciders. This study represents a cross-sectional analysis of the premium consumers would pay for local hard apple ciders and the importance of other hard apple cider attributes.

This paper is a case study of student response systems used in large-class teaching. It considers the benefits, including the engagement of students and academic gains such as reduced administration. The constraints and impacts in classroom teaching are noted, drawing upon the experience of two teachers with their learning captured as a means of dissemination of practice to support other teachers who may be considering adopting and later adapting such practices (Gribble and Beckmann, 2023).

An autoethnographical account was undertaken using an action-learning approach as a sense-making exercise. These accounts enabled a depth of insight beyond the anecdotal evidence experienced by an individual teacher alone.

The findings show that while student response systems have constraints, these can be addressed by putting pedagogical concerns in front of any technology deployment, reaping benefits for students and teachers. Once engaged in using the system, students become more willing to enter further discussions. However, the limitations of both systems indicate that there may be a need for multiple systems to be available based on the pedagogical needs of the class.

The exploration of student response systems and outcomes of positive engagement by students in classroom settings provides insight to those wishing to explore such systems for use in large-class teaching settings.

This work extends discussions surrounding interactivity using student response systems. Additionally, practical insights from the users into their experiences with their students in using such systems provide alternatives for engagement in delivering large-class learning at scale.