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The purpose of this paper is to provide an insight into budgetary practice in UK‐based hotel organizations and an update on previous survey work in this area. The research aims to cover a broad range of budgeting issues, including: the process used in setting budgets, monitoring and review of the budgetary processes, and the human aspects of the budgeting process.

This research used a census‐based questionnaire of hotel organizations' finance directors. The questionnaire consisted of mainly closed questions, with opportunities for further explanation to be given. Statistical analysis tools included Chi‐square tests, Spearman's Rank Coefficient, and ANOVA.

The paper finds that the key reason organizations produce budgets are to aid control, evaluate performance and aid planning. Neither the top‐down, bottom‐up or combination approaches to budgeting dominated in the UK. The results showed a higher rate of the top‐down approach in the UK, compared to previous surveys in other countries. Budgets were generally viewed as the main performance indicator in hotel organizations. There is little use of flexible budgeting, budget committees or budget manuals in the hotel industry. The “human aspects” of budgeting identified some interesting contradictions such as the belief that participation is key in budgeting working, yet there is a lack of participation in practice, most significantly amongst hotel department managers.

Limited information as to budgetary practice in hotels has previously been published, particularly related to the UK. This survey and further findings from the broader research project it is part of identify hotel industry budgetary practice. This aids identifying change over time and provides an invaluable insight into how budgets are used in the industry.

The emergence of COVID-19 has exacerbated and spurred the growth of mental health issues in ways that have challenged mental health workers tremendously. The complex nature of COVID-19 has made the need of mental health professionals extremely important. Hospital ward overcrowding, social distancing requirements, sequestrations, limits to face-to-face consultations have created barriers to mental health access, especially those in need of Certified Peer Recovery Specialists. Certified Peer Recovery Specialists play a critical role in the treatment of mental illness through their support and engagement of those recovering from substance abuse. Many in this role are hired because they have a strong skillset for help-oriented clinical work but are often challenged, especially in times like this to development and demonstrate leadership skills. This paper explores the nature and need to develop leadership skills and leadership challenges for people in this field through interpretative phenomenological analysis (IPA) and a content analysis of the current and seminal literature.

This paper explores the nature and need to develop leadership skills and leadership challenges for people in mental health through IPA and a content analysis of the current and seminal literature.

The essential necessity to invest in the cultivation of peer recovery specialists and mental health professionals as organizational leaders.

Hospital ward overcrowding, social distancing requirements, sequestrations, limits to face- to- face consultations have created barriers to mental health access, especially those in need of Certified Peer Recovery Specialists. Certified Peer Recovery Specialists play a critical role in the treatment of mental illness through their support and engagement of those recovering from substance abuse.

This article reports key findings from a comprehensive survey concerning budgeting within UK hotels. A postal questionnaire was sent to company finance directors. The results are based on 44 companies representing a 45.4 per cent response rate. It considered many aspects of budgeting policies and procedures such as: why they use budgets; who is involved in the process; for what time period they produce budgets; the use made of flexible budgets and zero‐based budgeting techniques; and how budgets are used in the control process. Key results indicate that the main use of budgeting was to evaluate performance and aid control. In producing budgets the bottom‐up approach was most commonly used, but not as widely as in the USA. Zero‐based budgeting and flexible budgeting techniques seemed under‐utilised. As 59 per cent of organizations did not review their budgeting policies and procedures on a routine basis it is possible organizations could be making better use of their budgets to aid the organization. It might also be possible that some theoretical techniques are not appropriate in an hospitality environment.

The purpose of this study is to propose a comprehensive strategic model to manage profitability. Strategic management accounting concepts and tools are adopted to explore and manage the main profitability drivers (cost, assets, and revenue).

A deductive approach is used to identify the variables of the profitability model. Phase one of this study rely on reviewing prior literature in the field in order to identify the key profitability drivers that uses in managing profitability (costs, assets and revenue).Phase two of the research focuses on testing the perceptions of the managers of Egyptian “Information and communications technology” sector, the relative merits of such a model.

The most important finding in the current study, which has not been investigated in previous studies, is that the proposed comprehensive profitability model which contains cost, the assets and revenue techniques was a better predictor of profitability than the alternative models, which contain a combination of two variables.

As the first study of its kind, this model contributes to the theoretical literature in the field. It is also a practical contribution in managing profitability of the Egyptian “Information and communications technology” sector.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Content‐analyses the academic entries in the WHATT‐CD International Hospitality and Tourism Research Register using four broad categories ‐ general management issues hospitality, tourism, and current or “hot” research issues. Identifies clusters of research interest within these categories and identifies “gaps” in the form of relatively unexplored research topic areas.

Sociologists working within the institutional framework have revealed the extent to which shared cultural understandings concerning education as an institution have been a driving force effecting similar educational outcomes within diverse national settings. Worldwide models promulgated by international organizations and policy makers define and legitimate agendas, structures, and policies of nation-states as well as the movement of individuals into and through social institutions such as education, the labor market, politics, and the family. The ideological underpinnings of this overarching cultural framework have been documented and discussed extensively in theoretical as well as empirical work in this body of literature (see, e.g., Boli & Thomas, 1999; Meyer, Boli, Thomas, & Ramirez, 1997).

The purpose of this study is, from the perspective of artisan entrepreneurship (AE), to understand how professional and higher education institutions, local authorities, local and cross-border cultural entities and tourism stakeholders perceive AE by collaborating in a network to develop innovative and sustainable strategies, using the Quintuple Helix innovation model.

Using a qualitative approach, 34 semi-structured interviews were carried out with organisations by emailing them a Google Form. The organisations interviewed were from the north-east of Portugal (Bragança, Miranda do Douro, Mogadouro, Vimioso and Vinhais) and the north of Spain (Zamora Province). The data collected was subjected to content and lexical analysis using the computerised lexical analysis software IRaMuTeQ.

AE is seen as the representation of a culture where traditional crafts are the identity of a region. The practical and political implications for decision makers in the Quintuple Helix can be seen in the definition of strategies and proposals that should leverage and define regional and cross-border policies, leveraging the need for networking to define concrete measures and programmes for support and training in entrepreneurship and AE, as well as the creation and/or standardisation of existing support networks.

To the best of the authors’ knowledge, this work is the first study to address and deal with the issue of AE by understanding how professional and higher education institutions, local authorities, local and cross-border cultural entities perceive AE and collaborate in a network to develop innovative and sustainable strategies, through the paradigm of the Quintuple Helix model. It also combines a content analysis and a lexical analysis using computerised lexical analysis software – IRaMuTeQ.