It is estimated that 2 % of the Swedish population have problems with gambling and / or an addiction. The purpose of this study is to provide insight into life as a gambler to explain the emergence of a gambling addiction but also what negative consequences it can have in everyday life, and to investigate the extent to which treatment can function as a crime prevention measure. The chosen method is a case study where semi-structured interviews were conducted with three informants about their experience of treatment of gambling addiction. The results were analyzed through an inductive thematic analysis where the collected empirical data was allowed to lead to a conclusion. Sampson and Laub's age-graded theory of informal social control was the theoretical framework used to interpret the results. The results showed that three factors form a basis for the emergence of a gambling addiction. Three more factors need to coincide for an individual to find acceptance and thus have a purposeful life. Treatment of gambling addiction can serve as a turning point in a player's life and the conclusion of this study is that it can act as a crime prevention measure. / <p>2022-09-02</p>

Presentation of the study. Analysed issues. Relevance of the topic. The Legal regulation of gambling differs across Europe and the world. Some jurisdictions have liberal gambling regulation where operators are free to engage in the betting and gaming business, other jurisdictions enjoy a gambling monopoly. Those countries which have state gambling monopolies participate in gambling through state-owned enterprises or through private concession-based operators. The Scandinavian countries also have long standing gambling monopolies and all gambling revenues are returned back into society to finance state budgets or public projects. Having followed the consequent Nordic tradition during the interwar period, after the restoration of independence Lithuania, Latvia and Estonia (with certain exceptions) chose a completely different gaming regulatory approach. These jurisdictions chose a fairly liberal and also unique gambling regulation. The Lithuanian, Latvian and Estonian gambling regulators acknowledge that these countries can not be classified within any gambling legal regulatory system. Certain conceptual problems that are endemic in gaming legal regulation in Lithuania and Baltics were observed by the author while working as a legal practitioner. Since then, through becoming more and more involved in gambling legal regulation and through the observation of foreign law, the author began to think about what might constitute ideal gambling regulation guidelines, and began... [to full text] / Tyrimo pristatymas. Analizuojama problema. Temos ir darbo aktualumas. Azartinių lošimų teisinis reguliavimas Europos bei pasaulio valstybėse skiriasi. Vienose iš jų azartiniai lošimai reguliuojami liberaliai – azartinių lošimų organizavimo verslu leidžiama verstis beveik kiekvienam, kitose valstybėse gyvuoja azartinių lošimų monopolis. Valstybės monopolizavusios lošimus juos organizuoja per valstybines įmones ar per privačius koncesijos pagrindu veikiančius operatorius. Skandinavijos valstybėse nuo seno gyvuoja azartinių lošimų monopoliai, o visos iš azartinių lošimų uždirbtos pajamos yra sugrąžinamos atgal į visuomenę finansuojant valstybės biudžetą ar visuomeninius projektus. Tarpukariu sekusios Skandinaviškąją tradiciją, atkūrusios nepriklausomybę Lietuva, Latvija bei Estija (su tam tikra išimtimi) pasirinko visiškai kitokį azartinių lošimų teisinio reguliavimo būdą. Čia azartiniai lošimai reguliuojami gana liberaliai, tačiau kartu ir unikaliai. Tiek Lietuvos, tiek Latvijos bei Estijos azartinių lošimų reguliatoriai pripažįsta, jog šių šalių azartinių lošimų reguliavimo beveik neįmanoma priskirti prie jokios sistemos. Koncepcines problemas azartinių lošimų teisiniame reguliavime autorius pastebėjo dirbdamas teisininko praktiko darbą. Nuo to laiko vis labiau gilindamasis į azartinių lošimų teisinį reguliavimą, užsienio šalių praktiką autorius pradėjo mąstyti apie idealaus teisinio reguliavimo gaires, paskatindamas ir Mykolo Romerio universiteto studentus magistrantus... [toliau žr. visą tekstą]

There has been a continuous increase in the popularity of interactive gambling in South Africa due to the wide range of channels in which the public can now quickly and easily access gambling opportunities. Although there is uncertainty related to whether or not interactive gambling is considered to be legal in South Africa, the total value of income earned from interactive gambling by South African residents is conservatively estimated to be between R4 billion and R10 billion per year. Unfortunately, due to the fact that interactive gambling does not have national boundaries, it is difficult to determine the true worth of the industry. There appears to be no academic research which has examined whether income received from interactive gambling qualifies to be taxed in terms of the Income Tax Act 58 of 1962. This study will contribute to an academic understanding of the interactive gambling industry in South Africa and an understanding of the South African Revenue Service’s (SARS’s) policies and practices relating to the taxation of income earned from interactive gambling by resident South African individuals. The purpose of this study was to critically analyse whether income earned from interactive gambling by resident South African individuals should be taxed by SARS. This study also investigated which laws currently regulate the interactive gambling industry within South Africa and how the regulation and taxation of interactive gambling in South Africa compares to that of other developing and developed countries. This study also investigated the legality and estimated value of interactive gambling income earned in South Africa by resident South African individuals. This study concluded that income earned from interactive gambling should be subject to either normal income tax or to capital gains tax (CGT), depending on the intention of the taxpayer. This study noted that enforcing regular reporting from local licensed interactive gambling service providers would be the best method of effectively collecting tax that is owed by interactive gamblers on income generated from this form of gambling in South Africa. This study further concluded that the most appropriate regulatory model to be applied in South Africa would be a protectionist model. This model protects the residents of a country by having a regulated interactive gambling industry that is protected from outside intruders. A regulated industry will result in economic benefits such as taxation, investment and employment within South Africa. The difficulties associated with electronic-commerce could be overcome through regulation of the industry which would be beneficial to SARS. AFRIKAANS : Inter-aktiewe dobbel onder die Suid-Afrikaanse publiek is baie populêr en het ‘n voortgesette toename vanweë die beskikbaarheid en toeganklikheid wat deur tegnologie daargestel word. Alhoewel daar onsekerheid is aangaande of inter-aktiewe dobbel wettig is al dan nie, word die inkomste wat deur Suid Afrikaanse inwoners verdien word konserwatief geraam en beloop tussen R4 en R10 biljoen per jaar. Aangesien die toeganklikheid wat deur die internet gebied word nie net tot Suid-Afrika beperk is nie, maar wêreldwyd strek, is dit feitlik onmoonlik om die waarde van die industrie te bepaal. Daar is tot op hede geen akademiese navorsing gedoen om te bepaal of inkomste verdien uit inter-aktiewe dobbel belasbaar is ingevolge die Inkomstebelastingwet 58 van 1962. Hierdie studie sal bydra tot ‘n akademiese begrip van SARS se beleid en die toepassing daarvan op inkomste verdien uit inter-aktiewe dobbel deur Suid-Afrikaanse individue. Dus was die doel van hierdie navorsingstudie om te bepaal of inkomste verdien uit interaktiewe dobbel deur ‘n Suid Afrikaanse individu deur SARS belasbaar is of nie en die aspekte krities te analiseer. Hierdie studie ondersoek ook die wette wat huidiglik die belasbaarheid van inkomste uit inter-aktiewe dobbel in Suid Afrika reguleer asook hoe die regulasies vergelyk met die van ander ontwikkelende en onwikkelde lande. Verder word ondersoek ingestel om die wettigheid van inter-aktiewe dobbel en die waarde daarvan te bepaal. Die gevolgtrekking is dat inkomste verdien uit inter-aktiewe dobbel onderhewig moet wees aan of normale belasting of kapitaalwinsbelasting. Die navorsing en studie toon ook dat daar gelisensieerde inter-aktiewe dobbel diensverskaffers moet wees wat dan die invordering van die inkomste uit hierdie tipe dobbel kan beheer en dat inter-aktiewe dobbelaars wel die nodige belasting oorbetaal uit inkomste verdien in Suid-Afrika op hierdie manier. Ter afsluiting van die navorsing word daar ‘n model voorgestel wat toegepas moet word in Suid-Afrika, eerstens om die inwoners van die land te beskerm deur ‘n goed-gereguleerde inter-aktiewe dobbel stelsel daar te stel en tweedens moet daar ook die nodige beskerming verleen word teen buitelandse indringers. ‘n Goed gereguleerde model vir die industrie sal voordelig wees vir Suid Afrika deurdat die belasbaarheid van die inter-aktiewe dobbelinkomste ‘n inspuiting vir die ekonomie kan wees, sowel as werkskeppingvoordele bied. Wetstoepassing en regulering van die industrie sal ook voordelig wees vir SARS aangesien die probleme wat nou geassosieer word met elektroniese-handel voorkom en tot die minimum beperk kan word. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted

This study is an exploration, through ethnographic and auto-ethnographic inquiry, of the personal world, gambling experiences and underlying biopsychosocial vulnerabilities of three individual case studies - one male and two females - each representing a different sub-type of pathological gambler. It comprises the integration and implementation of a psycho-structural stage matching model to explore comorbidity and identify certain biopsychosocial manifestations in the respective stages of pathological gambling. Long term treatment strategies were identified and patient treatment matching was explored. Further, it comprises my personal relationship and therapeutic treatment of these sub-types of gamblers over a period of one year and longer. In this study it is hypothesized that formulating appropriate matching long term treatment strategies should be based on the stage of change, the phase in the psycho-structural model, as well as the gambler's underlying vulnerability. From this a comprehensive gambling disposition profile can be completed with proper intervention matching approaches. A number of other hypotheses emerged from this study that could provide valuable information and serve as a guideline to those working with pathological gamblers. / Psychology / D.Phil.

This study is an exploration, through ethnographic and auto-ethnographic inquiry, of the personal world, gambling experiences and underlying biopsychosocial vulnerabilities of three individual case studies - one male and two females - each representing a different sub-type of pathological gambler. It comprises the integration and implementation of a psycho-structural stage matching model to explore comorbidity and identify certain biopsychosocial manifestations in the respective stages of pathological gambling. Long term treatment strategies were identified and patient treatment matching was explored. Further, it comprises my personal relationship and therapeutic treatment of these sub-types of gamblers over a period of one year and longer. In this study it is hypothesized that formulating appropriate matching long term treatment strategies should be based on the stage of change, the phase in the psycho-structural model, as well as the gambler's underlying vulnerability. From this a comprehensive gambling disposition profile can be completed with proper intervention matching approaches. A number of other hypotheses emerged from this study that could provide valuable information and serve as a guideline to those working with pathological gamblers. / Psychology / D.Phil.

Additional tax on gambling winnings was announced by the Minister of Finance, Mr. Pravin Gordhan in the 2010 National Budget Speech. This additional tax was proposed to discourage excessive gambling in South Africa. In 2011, it was proposed that all winnings above R25 000 will be subject to a final 15 per cent withholding tax. Gambling plays a significant role in the South African economy and contributes to job creation, infrastructure investment and overall economic growth. The Government faced negative comments from the gambling industry where the administrative challenges of implementing a withholding tax were emphasised. Challenges such as the difficulty in implementing, controlling and administering the proposed tax were mentioned. The objective of the proposal was questioned because excessive gambling declined in South Africa during the last few years. This led to the Government changing their proposed method in 2012 from a withholding tax at 15 per cent to a national gambling tax, based on gross gambling revenue, on a uniform provincial gambling tax base, which constitutes an additional 1% national levy. This raised two main problem statements. The first is which role of government, regulator versus stakeholder, is taking precedence through the implementation of the proposals to levy additional taxes on gambling in South Africa? And the second, is this role (identified above) the correct role that government should play that best supports government‟s objective of curbing excessive gambling in South Africa and does it justify the need for an additional tax to be levied on South African gambling? The two proposed methods were scrutinised to identify the ultimate role of the government. The fact that only the winnings will be subject to a withholding tax system did not contribute to a regulator role to decrease excessive gambling and thereby minimising negative externalities. Not all gamblers will be directly affected by this type of tax. The provincial tax base taxes all gambling activities, as all gamblers participating in gambling will be subject to the additional levy. The problem here is that the gambler will not be directly taxed and will then not be directly influenced to have any effect on their gambling behaviour. The government also recognised that they want to decrease the negative externalities that are associated with excessive gambling. It would seem that the main objective should rather be to address the negative externalities rather than the excessive gambling. It is debatable whether an additional tax levied in any form other than a sin tax would achieve this goal and give the role of regulator precedence. The role as stakeholder took precedence when the government decided to move to a provincial tax base. Research indicated that the main motivational factor behind the election was purely driven on how government would be successful in implementing an additional tax in the most administratively efficient and cost effective manner, while still benefiting from it through the collection of additional state revenue. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Additional tax on gambling winnings was announced by the Minister of Finance, Mr. Pravin Gordhan in the 2010 National Budget Speech. This additional tax was proposed to discourage excessive gambling in South Africa. In 2011, it was proposed that all winnings above R25 000 will be subject to a final 15 per cent withholding tax. Gambling plays a significant role in the South African economy and contributes to job creation, infrastructure investment and overall economic growth. The Government faced negative comments from the gambling industry where the administrative challenges of implementing a withholding tax were emphasised. Challenges such as the difficulty in implementing, controlling and administering the proposed tax were mentioned. The objective of the proposal was questioned because excessive gambling declined in South Africa during the last few years. This led to the Government changing their proposed method in 2012 from a withholding tax at 15 per cent to a national gambling tax, based on gross gambling revenue, on a uniform provincial gambling tax base, which constitutes an additional 1% national levy. This raised two main problem statements. The first is which role of government, regulator versus stakeholder, is taking precedence through the implementation of the proposals to levy additional taxes on gambling in South Africa? And the second, is this role (identified above) the correct role that government should play that best supports government‟s objective of curbing excessive gambling in South Africa and does it justify the need for an additional tax to be levied on South African gambling? The two proposed methods were scrutinised to identify the ultimate role of the government. The fact that only the winnings will be subject to a withholding tax system did not contribute to a regulator role to decrease excessive gambling and thereby minimising negative externalities. Not all gamblers will be directly affected by this type of tax. The provincial tax base taxes all gambling activities, as all gamblers participating in gambling will be subject to the additional levy. The problem here is that the gambler will not be directly taxed and will then not be directly influenced to have any effect on their gambling behaviour. The government also recognised that they want to decrease the negative externalities that are associated with excessive gambling. It would seem that the main objective should rather be to address the negative externalities rather than the excessive gambling. It is debatable whether an additional tax levied in any form other than a sin tax would achieve this goal and give the role of regulator precedence. The role as stakeholder took precedence when the government decided to move to a provincial tax base. Research indicated that the main motivational factor behind the election was purely driven on how government would be successful in implementing an additional tax in the most administratively efficient and cost effective manner, while still benefiting from it through the collection of additional state revenue. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Background & objective Cognitive Behavioural Therapy (CBT) and Motivational Interviewing (MI) have been the treatment of choice for problem or pathological gambling in the field in Western countries, and their efficacy has been supported by a considerable empirical research. Alternative treatments are little known; and such treatments for minority ethnic populations have been scarce. This study adopted Kazdin‘s procedures for assessing the acceptability of treatments (Kazdin, 1980a, 1980b, 1981) to test alternative treatments of problem or pathological gambling as a part of the broadening of treatment choices. This thesis presented 2009 survey results from counselling service providers in New Zealand on the acceptability of alternative treatments to problem or pathological gambling. The thesis, therefore, reports the responses of counsellors to counselling vignette case examples, not the views of actual clients viewing counselling. Methods The survey pack was distributed to counselling service providers in New Zealand. The survey included descriptions of sixteen vignettes of case examples of counselling treatments. Categories of clients in the vignette case examples included two genders (male, female) and three ethnicities (Pakeha, Maori, and Asian). Four counselling treatment conditions were selected from Solution-Focused Brief Counselling (SFBC), SFBC+Multicultural Counselling (SFBC+MC), Cognitive-Behavioural Therapy (CBT), and Motivational Interviewing (MI). CBT and MI were only administered to Pakeha clients for the purpose of comparison of the alternatives. Two measurements were used. The first a modified Problem Gambling Treatment Evaluation Inventory (TEI) was used to measure the acceptability levels of the alternative treatments for problem or pathological gambling. The Cross-Cultural Counselling Inventory-Revised (CCCI-R) was used for measuring the perceived cross-cultural competency of counsellors depicted in the vignette case examples. Findings Counsellors‘ ratings of the vignette case examples revealed the following findings: Measurement 1: Problem Gambling Treatment Evaluation Inventory (TEI). Overall, 1) The survey results of TEI questionnaires showed significant main effects across the four treatment conditions and the three client ethnicities, and there was no difference according to client genders. 1.1) SFBC+MC and SFBC were slightly more acceptable than CBT, and much more acceptable than MI. 1.2) The TEI scores for Pakeha clients were much higher than for Maori clients, and the scores for the Asian clients were in between. 2) There was a significant interaction effect between the four treatments and the three client ethnicities. 2.1) For Maori clients: SFBC+MC was much more acceptable than SFBC; for Pakeha clients: SFBC+MC was the most acceptable, closely followed by SFBC, CBT, then MI; and for Asian clients: SFBC was more acceptable than SFBC+MC. 2.2) SFBC+MC was most acceptable to Maori clients across all treatments and ethnic groups. 2.3) The variation in acceptability ratings for SFBC was larger than for SFBC+MC in Maori and Asian clients, and less variable in Pakeha. 2.4) Maori clients had the largest mean variation between SFBC and SFBC+MC, and Pakeha clients had the smallest mean variation. Measurement 2: Cross-Cultural Counselling Inventory-Revised (CCCI-R). The survey results of the CCCI-R showed significant main effects across the four treatment conditions and the three ethnicities. 1) The counsellors depicted in the vignette case examples under the SFBC+MC treatment condition were rated with the highest mean competence score and least variability across all the treatments and the ethnicities, the MI treatment condition were rated with the lowest mean score, CBT and SFBC were in between. 2) The counsellors described in the vignette case examples were rated more culturally competent with Pakeha clients and Maori clients than with Asian clients in the vignette case examples, the rating levels for both Pakeha and Maori were similar. 3) The Maori client in the vignette case examples had the largest mean gap between SFBC and SFBC+MC, and Pakeha client in the vignette case examples had the smallest mean gap. Clinical implications The tests of the acceptability of alternative treatment for problem or pathological gambling could provide useful information about 1) whether the above alternatives would be recommended or selected by the counselling service providers in their clinical practice, 2) which treatment would be more/less preferred by which ethnic group, 3) whether it would work or be worth the efforts to introduce or promote the above alternatives to the counselling service providers, 4) what needs to be explored for increasing levels of the acceptability of alternative treatment to problem or pathological gambling, 5) adding training in the techniques to counsellors training programme and curricula. The limitation of this study was discussed and future research was suggested.

2019 reviderades Sveriges spellag, vilket betydde att nya spelbolag kunde söka licens för att verka på den svenska spelmarknaden. Revideringen tillkom i hopp om att de spelbolag som tidigare riktat sig mot svenska konsumenter istället skulle söka licens för att verka på den svenska spelmarknaden. I maj 2020 finns 71 licensierade spelbolag på den svenska spelmarknaden. Studiens syfte är att undersöka hur spelbolag på den svenska spelmarknaden arbetar med spelansvar samtidigt som de har ett stort vinstintresse, samt se om det sker en löskoppling av spelansvar till följd av detta.    Studiens forskare har genom dold deltagande observation undersökt 30 av 71 licensierade spelbolag i deras arbete med spelansvar. Därtill har tre semistrukturerade intervjuer genomförts med anställda på spelbolagen Svenska Spel, ATG och Unibet med syfte att få bättre förståelse för dess spelansvarsarbete. Studiens forskare har även intervjuat Anders P Håkansson i egenskap av extern part med övergripande förståelse för spelbranschen.    Studiens empiriska data från nämnda metoder analyseras med hjälp av teorier inom Corporate Social Responsibility och etik. Studien bidrar med en generaliserbar bild av den svenska spelmarknaden efter revideringen av spellagen 2019. Empirin påvisar att det förekommer löskoppling av spelansvaret på den svenska spelmarknaden. Den empiriska datan vittnar också om skillnader mellan hur utlandsbaserade och svenskbaserade spelbolag arbetar med sitt spelansvar. / In 2019, the swedish government revised the gambling law, which led to new gambling companies to enter the swedish market and to apply for a swedish gambling license. The revision was the effect of many years of foreign gambling companies operating illegally. In may 2020 there was 71 licensed gambling companies on the swedish market. The purpose of this study is to investigate how gambling companies operate with responsible gambling while they want to be as profitable as possible, and to see if they use decoupling as a consequence of that.   The researchers of the study have through hidden participation observation investigated 30 of 71 licensed gambling companies and how they work with responsible gambling. In addition. three semi-structured interviews has been conducted with employees of the gambling companies Svenska Spel, ATG and Unibet with the purpose to get a better perception how they work with responsible gambling. Furthermore has the researchers of this study interviewed a scientist in responsible gambling as an external part with an overall perception of the gambling industry.   The study's empirical data from the methods mentioned above has been analyzed using theories in Corporate Social Responsibility and Ethics theories. The study contributes with a generalizable picture of the swedish gambling market following the revision of the gambling law in 2019. The result demonstrates that there is decoupling of responsible gambling on the swedish gambling market. Additionally the result indicates differences in how foreign-based and swedish-based gambling companies handles responsible gambling.

The primary objective was to ascertain whether implementation of the e-tolling system will influence the spending on recreational activities by people staying in the Vaal Region. Thus the aim was to assess whether an incremental rise in expenses, leading to a decrease in available disposable income will impact people’s decisions to travel outside their residences to visit and engage in leisure destinations and activities respectively. A questionnaire was developed and distributed with the primary objective of determining whether people within the Vaal Region are aware of the costs associated with travelling using the e-toll Gauteng freeways, and whether it will have an impact on their decisions to travel from their respective residences to leisure properties elsewhere. It also probed the respondents for the type of leisure activities they engage in, frequency of visits and the reasons for participating in the respective activities. The study shows that the e-toll project will inevitably, from a monetary perspective, affect all road users travelling from the Vaal Region to the greater Johannesburg areas. This is significant and confirms that the e-toll project will be perceived to have an impact on people’s available and disposable income. With the implementation of the e-tolling project seemingly imminent, businesses and consumers will feel the belt tighten in the leisure and recreational (and in particular the casino) industry, which is dependent on the availability of disposable income, to be ultimately affected. Trends with regards to leisure activities were identified along with recommendations for future research. / MBA, North-West University, Potchefstroom Campus, 2014