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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.

Many town centres in England exhibit high retail property vacancies and require regeneration. Several alternatives for the replacement of town centre retail (TCR) have been suggested, one of which is healthcare. The healthcare sector in England is in distress, with the National Health Service (NHS) tackling extensive patient waiting lists, whilst operating from an ageing estate. This paper is an introductory study that uses seven carefully selected personalised surveys to raise academic awareness of the importance and potential of integrating healthcare into town centres and calls for large-scale research to establish the statistical validity of the reported observations.

This study is developed from an interpretative standpoint. Through semi-structured interviews with key stakeholders specific to retail-to-healthcare conversions, this study reports stakeholders' perspectives on opportunities and limitations for such conversions to give direction for large statistical research in the future.

All participants support the integration of healthcare into town centres and agreed that diagnostic services, mental health support and primary care services are appropriate for provision within town centres. The participants advocate large-scale change in town centres in England, with integrated healthcare co-located with complementary services to fit with wider regeneration plans. Participants prefer adaptation of existing buildings where technically feasible and emphasise the importance of obtaining the buy-in of other stakeholders whilst expressing concerns about the uncertainty of capital funding availability.

This is the first study to analyse the practice of retail-to-healthcare conversions in town centres. These are still rare in England and projects are complex. The market experience is limited, and thus, the literature is scarce. This study fills this void and provides a starting point for future quantitative research in this area and informs the new town-planning policies.

This paper aims to examine how exposure to a presidential candidate's high engagement Instagram images influences a citizen's candidate evaluations.

Data were collected via Amazon MTurk. A 3 × 2 experimental design was employed to test the persuasive effect of exposure of the “most liked” and “most commented on” images of the top four 2016 US presidential primary candidates on a US citizen's candidate evaluation.

Results reveal that highly engaging Instagram images of unfamiliar presidential candidates positively influenced candidate evaluations. However, the same was not true for more well-known presidential candidates.

This study was not conducted during a live campaign and only examined four of the top 2016 presidential primary candidates.

The research includes implications for marketers seeking to increase engagement and reach in Instagram marketing campaigns. This study shows that even brief exposure to a highly engaged post involving an unfamiliar person/product on social media can significantly alter evaluations of that person or product.

To the authors' knowledge, no experimental designs have addressed how Instagram posts influence users' political attitudes and behaviors within the political marketing and communications literature.

The more recent history of the National Health Service, especially the Hospital Service, has been in the nature of a lumbering from one crisis to another. From the moment of its inception it has proved far more costly than estimated and over‐administered, but in the early years, it had great promise and was efficient at ward level, which continued until more recent times. As costs increased and administration grew and grew, much of it serving no useful purpose, there appeared to be a need for reorganisation. In 1974, a three‐tier structure was introduced by the establishment of new area health authorities, the primary object of which was to facilitate — and cheapen — decision making; to give the district bodies and personnel easier access to “management”. It coincided with reorganisation of Local Government, which included the transfer of all the personal health services and abolition of the office of medical officer of health. At the time and in looking back, there was very little need for this and reviewing the progress and advances made in local government, medical officers of health who had advocated the transfer, mainly for reasons of their own status, would have achieved this and more by remainining in the local government service; the majority of health visitors appear to have reached the same conclusion. They constitute a profession within themselves and in truth do not have all that much in common with day‐to‐day nursing. The basic training and nursing qualification is most essential, however. It has been said that a person is only as good a health visitor as she is a nurse.

IN the meridian of the year the librarian, like other people, turns his back upon his work, and with gleeful heart hies him away to sea or mountain side, there to forget for a brief season book and pen and general public, and all the worries which vex the soul of the servant of these three mighty taskmasters. A little before the happy time of freedom a sudden and deep disgust for his work and everything connected with it will seize upon his soul. He feels the need of a wider horizon than that of five by three—the catalogue card. The neatness and order of his classified shelves in which he was wont to take such delight and pride appear to him now but a vanity and a vexation of the spirit. Oh, for something unclassified, like nature, where rock and tree and water and air and sky are not parcelled out and separated one from another, in the trivial sortage of the laboratory or shop, but all are piled together in grand and sharp confusion, or subtly blended in exquisite harmonies which defy the namer and confound the analyst. Then do the days drag slowly along until the curtain of the roll‐top desk is finally shut down, and the wearied labourer goes forth—free.

OWING to the comparatively early date in the year of the Library Association Conference, this number of THE LIBRARY WORLD is published so that it may be in the hands of our readers before it begins. The official programme is not in the hands of members at the time we write, but the circumstances are such this year that delay has been inevitable. We have dwelt already on the good fortune we enjoy in going to the beautiful West‐Country Spa. At this time of year it is at its best, and, if the weather is more genial than this weather‐chequered year gives us reason to expect, the Conference should be memorable on that account alone. The Conference has always been the focus of library friendships, and this idea, now that the Association is so large, should be developed. To be a member is to be one of a freemasonry of librarians, pledged to help and forward the work of one another. It is not in the conference rooms alone, where we listen, not always completely awake, to papers not always eloquent or cleverly read, that we gain most, although no one would discount these; it is in the hotels and boarding houses and restaurants, over dinner tables and in the easy chairs of the lounges, that we draw out really useful business information. In short, shop is the subject‐matter of conference conversation, and only misanthropic curmudgeons think otherwise.