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Aims to describe budgeting processes in health care, education, and insurance business.

A survey was undertaken, using an interview approach, to expose tactical budgeting matters and behaviors of some central Georgia businesses.

The study shows that budgets are used in different degrees and for different purposes across different industries.

A more comprehensive, comparative study would be a worthwhile undertaking to provide an in‐depth analysis of issues involved in the budgeting process across industries.

The study provides examples of practical steps involved in the budgeting process.

The study provides evidence of the extent to which theoretical concepts are applied in practice.

This study aims to describe the COVID-19 risk mitigation strategies implemented in California prisons and the impact of these policies on the mental health of incarcerated women.

The authors conducted semi-structured qualitative interviews with ten women who were over the age of 50 and/or had a chronic illness and had been incarcerated in California prisons during the COVID-19 pandemic. The authors also interviewed ten health-care providers working in California jails or prisons during the pandemic. Interviews were analyzed using a grounded theory coding framework and triangulated with fieldnotes from ethnographic observations of medical and legal advocacy efforts during the pandemic.

Participants described being locked in their cells for 23 hours per day or more, often for days, weeks or even months at a time in an effort to reduce the spread of COVID-19. For many participants, these lockdowns and the resulting isolation from loved ones both inside and outside of the prison were detrimental to both their physical and mental health. Participants reported that access to mental health care for those in the general population was limited prior to the pandemic, and that COVID-19 risk mitigation strategies, including the cessation of group programs and shift to cell-front mental health services, created further barriers.

There has been little qualitative research on the mental health effects of the COVID-19 pandemic on incarcerated populations. This paper provides insight into the mental health effects of both the COVID-19 pandemic and COVID-19 risk mitigation strategies for the structurally vulnerable older women incarcerated in California prisons.

On September 22, 2010, a young man stood in distress on the New Jersey side of the George Washington Bridge not far from his home in Ridgewood, New Jersey, looking 600ft below at the Hudson River. He was ready to act on the decision he had announced just minutes before on Facebook. His first semester at Rutgers University, the State University of New Jersey, located 27 miles southwest of New York City, had brought an unexpected challenge: his roommate had streamed two live Internet videos of his intimate encounters with another man. These were very private moments, and it was simply too much to bear. Tyler Clementi jumped to his death, leaving behind broken-hearted friends and family members, and shocking an entire nation with his tragic story (Kolowich, 2010; Foderaro, 2010).

Tyler probably had no idea how his death would shed light on a serious college issue – cyberbullying. In this chapter, the authors address this issue in detail. This is done first by providing a review of relevant literature that defines cyberbullying, explaining its presence in higher education, and describing various factors that should be considered when dealing with it. The literature review includes discussion regarding key electronic resources that college students use to cyber bully, as well as various legal and judicial issues that relate to this cultural phenomenon. Following the literature review, cyberbullying is examined through a research study at Ohio University, a large public institution located in southeastern Ohio. This is accomplished by setting forth research questions and hypotheses, describing the research instrument and design, and explaining the findings from an Ohio University undergraduate student survey. The chapter concludes with suggestions that practitioners might consider implementing on campus, as well as recommendations for future research on this topic.