1 ABSTRACT This analytical-empiric study presents ethical aspects of the intercultural phenomenon in inbound tourism of Czech Republic focused on Russian tourists mapping topic which hasn't been covered in such a wide scope yet. The multicultural and intercultural definition of the words is described in great depth in the theoretical part of the of this study as the terminology is strongly ambiguous. The special attention is not only paid to the interests and preferences of the tourists but also to the history especially aimed to so-called "Russian soul" and delimitation of the position "we" and "they" and "they" and "we". The data, collected by quantitative and qualitative author's research, complete and penetrate the whole theoretical frame of the study. The research part contains quantitative (24 subjects) and qualitative (2 respondents) research. It detects ethic dilemma and presents the specifics of the Russian tourists in inbound tourism of Czech Republic. We present the result as a substantiated constatation that the category "they" has a lot of prejudice from both sides and it causes unpleasant conflicts which can be prevented when the knowledge of when and how the prejudice was created is in place. The ethical problems as the consequence of existing prejudice connected to concrete expressions of...

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

The aim of the study was to examine and describe how divorced biological fathers in reconstituted families give form to the educational relationship with their non-resident young children, to achieve an understanding of fathers’ perceptions of their parental roles as well as the functionality of the relationship in practice. A multiple case study using semi-structured interviews was conducted. A meta-analysis of the emergent themes indicated that the field within which understanding of the phenomenon should be constructed, ranges beyond the context of the fathers reconstituted families who participated in the study. The literature review confirmed that the relationship between former marriage partners plays an important part in fathers’ ongoing relationship with their non-resident child/ren. Findings: • The interaction in the mesosystem between the primary and secondary micro family systems of the two parents with and without custody influences the way in which the biological fathers endeavour to establish/maintain a relationship with their non-resident child/ren. Within this unique mesosystem various obstacles and potential traps exist that could prevent fathers from giving form to their educational relationship with their non-resident child/ren. • By identifying and mobilising assets and strengths the focus could shift from fathers’ feelings of frustration and powerlessness to feelings of empowerment and self-determination that could promote optimal relations. / Dissertation (MEd (Educational Psychology))--University of Pretoria, 2006. / Educational Psychology / MEd / unrestricted

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Forskning visar att platsmarknadsföring som strategi används alltmer frekvent. Städer och platser uppfattas inte längre som konstanta utan befinner sig i en ständig utvecklingsprocess och behöver hanteras därefter. Då många platser konkurrerar om bland annat besökare, invånare och studenter är det viktigt att kunna differentiera sitt platsvarumärke och kommunicera platsens identitet på önskat sätt. Tidigare forskning har visat att invånare är en av de viktigaste intressenterna för destinationsmarknadsföringsorganisationer (DMO) på grund av deras inflytande på en plats. Invånarna är dock svåra att styra i önskad riktning då de är en heterogen grupp där åsikter, preferenser och attityder skiljer sig åt. Om detta inte sker finns en risk att invånarna inte känner delaktighet med platsen och dess platsvarumärke. Därför är syftet med denna studie att bidra till förståelsen för invånare som platsvarumärkesambassadörer (PVA) med nytta för DMO:s. Genom en kvalitativ innehållsanalys har 272 stycken Instagraminlägg samlats in från tre olika svenska DMO-konton på Instagram. I ett nästa steg analyserades dessa genom att applicera fyra roller och fyra intentioner som identifierats i tidigare forskning (Uchinaka, Yoganathan & Osburg 2019). Resultatet visar att invånarnas roller och intentioner skiljer sig åt mellan de olika platserna och därför inte kan generaliseras. Dessa variationer diskuteras och slutligen resulterar i förståelse för invånare som PVA:s. Med resultatet som stöd, uppmanar forskarna i denna studie att DMO:s bör intressera sig för invånarna på platsen vars platsvarumärke de verkar för. Det, då det mest effektiva sättet att skapa och bibehålla ett framgångsrikt platsvarumärke är genom samarbete med dess invånare. / In recent years, place marketing as a strategy has been more frequently implemented. Cities and places today are not seen as constant but as continual processes of development, in need of being treated with the dynamic in mind. As many places compete for, among other things, visitors, residents, and students it is of great importance to be able to differentiate and communicate the place's identity. Previous research has shown that residents are one of the most important stakeholders for destination marketing organizations (DMO) due to their influence on a place. However, residents are difficult to steer in the desired direction as they are a heterogeneous group where opinions, preferences and attitudes differentiate. If this does not happen, there is a risk that the residents do not feel involved with the place and its place brand. Therefore, it is crucial for DMO:s to understand the residents of the place in order to work effectively with the place brand. Hence, the purpose of this study is to contribute to the understanding of residents as place branding ambassadors online with use for DMO:s. Through a qualitative content analysis, 272 Instagram posts have been collected from three different Swedish DMO accounts on Instagram. Furthermore, these were analyzed by applying four roles and four intentions identified in previous research (Uchinaka, Yoganathan & Osburg 2019). Findings reveal that residents' roles and intentions differ between places and therefore can not be generalized. This variation is being discussed and the outcome of the discussions is understanding for residents as place brand ambassadors. With support from the result, the researchers of this study urge DMO:s to invest their interest in the residents of the place in order to create and maintain a successful place brand. (This study is written in Swedish.)

Flera kommuner runt om i Sverige rapporterar om att man har bostadsbrist. Orsaker tillatt det finns en bostadsbrist i Sverige är dels den höga byggkostnaden delsbefolkningsökning som sker. För att kunna möta upp bristen samt ökningen har detproducerats bostäder i en stor volym. Samtidigt som man bygger en stor mängd bostäder,går det att ifrågasätta hur många av dessa som håller viktiga kvaliteter som krävs förbostäder ska kunna uppnå trivsel och hemkänsla.Bostadsbristen som vi befinner oss i nu kan liknas med den bostadsbrist som Sverigebefann sig i på 50- och 60-talet. Det ledde då till att miljonprogrammet startades undermitten av 60-talet till mitten av 70-talet. Då byggdes mycket på kort tid och därefterupptäcktes brister i kvalitén och utförande. För att undvika bristerna i kvalitet är detviktigt att beakta grundfaktorer som skapar trivsel. Några av dessa grundfaktorer är de“omätbara värdena” som i samverkan med varandra skapar hemkänsla och trivsel i enbostad.Att skapa trivsamma bostäder och byggnader är en väldigt komplex uppgift i form av attman kan missa vissa grundfaktorer som främjar trivsel i bostäder. Därför behövs studiergöras för att se om dessa grundfaktorer finns med i dagens nyproduktion av bostäder.Detta på grund av att dagens byggindustri kan glömma viktiga punkter i sin projekteringoch bara tänker på kostnader och tid. Vilket gör att många viktiga parametrar kanglömmas bort och därför skapas en mindre trivsam bostad.Syftet med arbetet är att undersöka planlösningar för att kunna få en insikt i hur kvaliteteni nya lägenheter i flerbostadshus är. Arbetet granskar planlösningar från fyra kommunersom är slumpmässigt utvalda. För att avgöra kvaliteten i bostäderna utgår arbetet frånboken “Bostadens omätbara värden” av Ola Nylander samt “Manual för analys avBostadskvalitet” som är framtagen av forskare vid Chalmers.Den valda metoden är en fallstudie av stickprovskaraktär. I studien har de utvaldaplanlösningarna granskats och analyserats baserat på fyra parametrar om omätbara värdensamt en parameter med mätbart värde. De fyra omätbara värdena är rundgång, axialitet,dagsljus och rumsorganisation. Det mätbara värdet är Potential för kvarboende.Resultatet av arbetet redovisas genom figurer på planlösningarna där tydligt visas de olikaparametrar i figurer. Gruppen har gått igenom olika bostadsstorlekar från de fyra olikakommunerna. Storlekarna på bostäderna är 2 ROK, 3 ROK och 4 ROK.Slutsatsen av studien är att nya bostäder som byggs överlag uppfyller kraven uppställda i”Bostadens omätbara värden” samt ”Manual för analys av Bostadskvalitet”. Vidprojektering av bostäderna visas det i denna studie att arkitekter och projektörer har tänktpå de omätbara och mätbara värdena när lägenheterna tagits fram. Storleken på bostadenhar stor betydelse, eftersom det går att få med flera och bättre parametrar i bostaden omde innehåller flera rum. I mindre bostäder finns i vissa fall, brister i antal parametrar somsänker kvaliteten. Parametern från Manual för analys av Bostadskvalitét (MAB),Potential för kvarboende, gick att finna i planlösningarna på ett tydligt sätt. / Several municipalities around Sweden report that they have a housing shortage. Reasonswhy there is a housing shortage in Sweden are partly the high construction costs andpartly the population increase that is taking place. In order to meet the shortage as well asthe increase, housing has been produced in a large volume. At the same time as a largeamount of housing is being built, it is possible to question how many of these meet theimportant qualities required for housing to be able to achieve comfort and a sense offeeling of home.The housing shortage that we are in now can be compared to the housing shortage thatSweden was in in the 50s and 60s. That then led to the million program being started inthe mid-60s to the mid-70s. Back then, a lot was built in a short time and then flaws in thequality and execution were discovered. In order to avoid deficiencies in quality, it isimportant to consider basic factors that create well-being. Some of these basic factors arethe "immeasurable values" which, in cooperation with each other, create a sense of homeand well-being in a home.Creating pleasant homes and buildings is a very complex task and therefore it is easy tomiss certain basic factors that promote well-being in homes. Therefore, studies need to bedone to see if these basic factors are included in today's new housing production. This isbecause today's construction industry can forget important points in its planning and onlythinks about costs and time. Which means that many important parameters can beforgotten and therefore create a less pleasant home.The purpose of the work is to investigate floor plans in order to gain an insight into thequality of new apartments in apartment buildings. The work examines planning solutionsfrom four municipalities that are randomly selected. In order to determine the quality ofthe housing, the work is based on the book "The home ́s immeasurable value" by OlaNylander and "Manual for analysis of housing quality" developed by research scientist atChalmers.The chosen method is a random sample study. In the study, the selected floor plans havebeen reviewed and analyzed based on four parameters of immeasurable values and oneparameter with measurable value. The four immeasurable values are movement, axiality,daylight and room organization. The measurable value is Potential for remainingresidents.The result of the work is shown through figures on the floor plans where the variousparameters are clearly shown in figures. The group has gone through different housingsizes from the four different municipalities. The sizes of the homes are 2 RAK, 3 RAKand 4 RAK.The conclusion of the study is that new homes that are built generally meet therequirements set out in "The immeasurable values of housing" and "Manual for analysisof housing quality". When designing the homes, it is shown in this study that architectsand designers have thought about the immeasurable and measurable values when theapartments were designed. The size of the home is of great importance, as it is possible toget more and better parameters in the home if they contain several rooms. In smallerhomes there are, in some cases, deficiencies in the number of parameters that lower thequality. The parameter from the Manual for Analysis of Housing Quality (MAB),Potential for remaining residents, could be found in the floor plans in a clear way.

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One of the key determinants of the “quality” of a neighbourhood is the extent to which owners maintain their properties. Much has been written about the impact of neighbourhood blight or the physically rejuvenating impact of gentrification. To better understand why some neighbourhoods are thriving, and others not, a critical variable that has seen little exploration is the type of tenure. This thesis, focused mostly on data from the City of Rochester NY, comparing absentee landlords, resident landlords and owner-occupiers, looking for differences in the level of maintenance of residential properties. Using a procedure developed by the author, every house in Rochester, Buffalo, and Syracuse containing 1-6 units was assessed, creating a quantitative analysis that is both more current, and on a much larger scale than previous work. Findings mostly confirmed observations and theories in the literature, but there were a number of significant differences. The key observation within Rochester was that, regardless of geographic scale, absentee owners consistently took the worst care of their properties, followed by resident landlords and then owner-occupiers. Further, size and type of absentee landlord mattered. Tenure was found to be the driving force in predicting maintenance outcomes, compounded by variables such as property values and race. Evidence from Buffalo and Syracuse indicated that findings may be generalizable, at least for declining industrial cities. / Thesis / Master of Applied Science (MASc)