In most hotels, the system for forward looking for financial management is non-existent. We rely on the top line coming in and if it does we expect a certain profit picture to emerge. When revenues are good this works, sometimes. When revenues donÕt materialize because of an event or something that produces headwinds in our business, we almost always fall flat on our face of the desired profitability. ThatÕs flying-by-the-seat-of-your-pants.