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Ci‐après, nous publions — le programme du 21e Congrès de l'AIEST — Association internationale d'experts scientifiques du tourisme,

For a considerable time now hoteliers have realised that in order to assess results, a relatively uniform accounting method must be used, which, abstracted into statistics, gives a datum, against which individual operations could be compared. No such uniformly agreed method is so far available to assess the actual capital costs of a project. Yet the importance of this is emphasised by the upswing in hotel building during the past decade, which is likely to accelerate during the next one.

Although punctuated equilibrium theory (PET) is widely hailed as the dominant theory regarding public policy and budgets, little research has extended PET to the local government arena or to capital expenditures. This article utilizes a panel dataset of public expenditures from Wisconsin counties, cities, villages, and towns from 1990-2009 to show that local operating and capital budgets fit the contemporary PET framework. However, the article also offers some discussion about methodological problems in assessing PET for local governments, and highlights the importance of differentiating between expenditure types (e.g. capital versus operating spending) as well as institutional differences between counties, cities, villages, and towns.

The paper applies two core theoretical frameworks of budgetary change-incrementalism and punctuated equilibrium theory-to a new database of Hungarian final accounts data for the period 1991 through 2013. Based on our analysis trends in Hungarian budgeting are in line with available comparative evidence suggesting that yearly changes of budget outlays in policy domains are best characterized by a punctuated equilibrium model. The most significant variable in predicting whether an observation would fall into the equilibrium or punctuated group was the share of the given policy domain of total outlays. However, alternative explanatory variables, such as the electoral cycle, the fiscal cycle and the business cycle had no effect on the results.

The Control of Caravan Sites. The post‐war invasion of the caravan into the holiday scene caused anxiety in many minds, from the lovers of unspoiled countryside to worried hoteliers. It was a problem that particularly worried local authorities in the late 1940's and early 1950's.

This paper aims to consolidate the results of various researchers focusing the different applications, so that this paper could become the torch bearer for the futuristic researchers working in the domain of cold gas dynamics spray coating.

A study on the cold spray coating is presented by summarizing the data present in literature. Important factors such as coating temperature, pressure, coating thickness, particle size, which affect the erosion-corrosion (E-C) resistance, physical and mechanical properties of boiler steel are stated. This paper also addresses the use of cold spray coating and compares it with other different thermal spray processes.

From the literature review, it was noticed that cold spray technology is best as compare to other thermal spray processes to reduce porosity, increase hardness, adhesion strength and retention in properties of feedstock powders.

Cold spray coating technology has a great potential in almost every field especially in restoration of surfaces, generation of complex surface, biomedical application, resist hot corrosion, wear, oxidation and erosion corrosion.

Business failure has evolved a major research domain, both of corporate finance generally and of construction management, equally. Much of this attention has focused on assessing business “health” to predict longevity, but less so, on causal agents of failure. The aim of this study is to synthesise published knowledge in the subject domain to explore construction failure agents.

Extant literature drawn from both corporate finance and construction management disciplines are synthesised. Subjective, textual analysis is undertaken and causal agents thematically grouped. A failure relationship model is derived that conceptualises construction business failure in relation to its operating universe.

Generic failure agents (GFA) (ordered, based on percentage frequency among the literature observed) are shown to be: managerial, financial, company characteristics, and macroeconomic. The first three are proffered to reciprocally interact within a “universe” defined by the latter. Numerous sub‐causal agents (SCA) are attributed to each generic agent. The role of innovation is suggested to hold potential negative (as well as positive) impacts on mitigating GFA and SCA.

Limitations relate to synthesis of contemporary published evidence, so a progressive iteration would be empirical study of identified agents within live construction environments. An implication is the call for research realignment; from emphasis on business health assessment, to that of root causal agents.

Advancement of theory relating to business failure has significant implications for construction management research.

The failure relationship model and its linkage to innovation is novel.

The purpose of this paper is to measure and analyze the competitive advantage of micro, small and medium enterprises (MSMEs) based upon the Porter’s diamond framework. The major objective is to contribute toward better understanding of various determinants of the diamond model in context within Indian MSMEs.

Extent review of the literature has been done to identify various critical factors contributing to developing a competitive advantage. Exploratory factor analysis and internal consistency tests were performed to verify scales validity and reliability of measuring instrument (questionnaire). In research design, a case study approach has been used, in which MSMEs operating in the pharmaceutical, electrical and electronics, automobile, food and textile sectors were considered.

Study findings indicate that the pharmaceutical sector is more competitive followed by food (112.491) as revealed by the high value of surface area i.e. 150.931. The competitiveness among MSME sectors is mostly affected by demand conditions followed by firm strategy, structure and rivalry. Moreover, the score of diamond axes indicates significant difference with respect to determinants. For instance, in the textile sector, the determinants such as factor conditions and related and supporting industries scored low, for example, 4.710 and 4.280, respectively, which indicates it needs to be strengthened as this sector stands at last position with minimum surface area, for example, 67.398.

Owing to the time and resource constraints, this study was conducted in MSMEs situated in the state of Himachal Pradesh, India, and thus generalizations of results are rather limited.

This study is one of the original being undertaken by authors which helps to underline the importance of various determinants which may help the MSME units to improve competitiveness by implementing effective competitive strategies. The study could be extended to other regions of the country.

This study is a result of extended research on competitiveness and provides an instrument to measure firm ability to be competitive. CEO’s, managers and policy makers from industries as well as government will be able to use this to evaluate their competitive positioning and identify key problem areas which required improvements.

The purpose of this paper is to provide a system based on the data flow diagram (DFD), which can be used to help urban policy makers reduce the consequences of natural disasters.

The paper considers the socio‐technical perspective of government information systems and management, and draws on the collection and analysis of several public reports, media papers, and expert opinions published in the aftermath of the earthquake in Bam, Iran in December 2003, as one of the most destructive urban disasters in Iran and worldwide.

Considering the rescue and disaster management activities after Bam earthquake, the paper examines and discusses how important a clear DFD‐based system for managing urban disasters is. Moreover, the DFD model is suggested as an expert system to better handle and manage operations and different organizations involved in the rescue process.

The paper requires a practical pilot implementation of DFD‐based system.

The authors believe that the research outcomes and results can assist governments and public managers in preparing and developing a disaster management system in controlling the consequences of urban disasters such as earthquake.

This research reveals the importance and necessity of having a comprehensive and well‐planned system to be prepared for controlling and managing urban disasters and their consequences. Moreover, the results are based on the observations and interviews made in the city of Bam, right after the earthquake, so it provides an invaluable understanding about the specific conditions of the city after that deadly disaster.

This paper aims to present the effect of innovation on implementing competitive strategies (CSs) and to find their relationships on the survival of construction-related small- and medium-sized enterprises (SMEs) in macroeconomic crises.

Data were compiled from construction SMEs in Turkey. The research used structural equation modeling to investigate the relationships between innovation, CSs and firm survival (FS).

Innovative construction SMEs may implement differentiation and focus strategies and survive without CSs, whereas innovation may be obtained through cost leadership strategy. Also, differentiation and focus strategies may play a role to survive. However, the cost leadership strategy may be implemented after survival. Finally, differentiation strategy may be triggered by innovation and focus strategies.

The model may be applied on other construction organizations. Future studies may also examine the difference in findings concerning other industries and regions. Moreover, different factors may be added to the model. However, a larger group of samples could cause different results.

This study may be a roadmap for practitioners to plan their firms’ strategies, considering innovation, CSs and FS. In this context, they may pay attention to innovative production processes to survive.

Survived SMEs may sustain their works through the prevention of crisis-based unemployment. Hence, this benefit may bring a wealthier society.

This research is first to propose a model connecting innovation and CSs for SMEs’ survival in macroeconomic crises. This is convenient for rivalry of SMEs planning to be long-lasting enterprises.