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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 prevalence of crises is a real phenomenon that demands proper planning and implementation of measures to preempt and curb its consequences on both national economies and business operations. Crisis is one of the concepts that cannot be overlooked, pervasive in nature, and does not necessarily denote negativity. Crisis is no longer an unusual, arbitrary, or minor characteristic of today's business environment. As far as the business environment continues to be volatile and unpredictable, it is unlikely that business organizations would be free from crises. Crises are noted to be a vital part of a business context and can serve as an avenue for positive change and creativity if the right tools and techniques are employed to properly manage them. On the other hand, crises can jeopardize the continued existence of the organization and obstruct the achievement of its goals. Thus, the debilitating ramifications of crises on business growth, survival and overall success calls for adoption of sustainable crisis management approaches in this new business world order that is framed by Industry 5.0, digitalization, and green business practices. The primary purpose of this article is to establish how modern crisis management methods could lead to sustainable organizational development. The current study departs from existing studies in the literature by systematically presenting methods to anticipate, solve, and transform business crises into advantage. The chapter also throws light on how organizations should manage business crises that may well be accelerated by Industry 5.0 and its components; digitalization and sustainable development.

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 chapter examines the theoretical aspects of the financial stability of enterprises with different forms of ownership. The authors' approach to the financial stability of industrial enterprises is developed. Depending on the size (large, medium, small) and specific characteristics within sectors and industries, various indicators can be employed to evaluate the degree of financial stability. According to the authors, considering the specifics of construction materials enterprises, formed by seasonality of demand, capital intensity, investment volume, transportation costs, technological processes, etc., the assessment of their financial stability is based on the definition of absolute financial stability, normative financial stability, and precrisis level of financial stability. Using this methodology, the authors analyzed the financial stability of firms operating in Uzbekistan's construction materials sector. The outcomes resulted in crafting scientific recommendations and practical guidance to improve the financial robustness of these businesses.

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.

In recent decades, capitalist globalization has entailed a new international division of labor with the relocation of some stages of manufacturing production from the Center to the Periphery through the Global value chains (GVCs). This new pattern of global production is marked by wide income disparities between the different regions of the world economy, accentuated by value transfers hidden within both traditional and GVCs international trade. The chapter presents a theoretical model based on a Marxian approach for the accounting of unequal exchange in international trade in value-added, resulting from the decoupling of value-produced and value-captured inside and outside GVCs. The empirical results show the ongoing relevance of unequal exchange in contemporary capitalism as one of the fundamental causes of disparities in income and economic development among the countries of the global economy.

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.