ACKNOWLEDGEMENTS
We would like to thank Anthony Moulds (Project Manager) and his colleagues in the Scottish Executive for their comments and advice on previous drafts of this report. Their input into this project has been indispensable. The participation of the 314 businesses in Scotland in our survey was also crucial to this evaluation and we thank them for their time and patience. Their openness in sharing their experiences of the RSA Scheme, and how it affected their individual businesses, helped our interpretations considerably. Finally, we would also like to express our gratitude to Professor Colin Wren and others who provided detailed comments on the econometric analysis and, in particular, the way in which cost-per-job estimates could be derived.