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There has been a significant increase in the number of internet business and e-commerce transactions being entered into over the last couple of years. More recently, the development of virtual worlds on the internet has become a more important feature of the environment businesses operate in. Although the tax consequences of income earned in virtual worlds have been researched in the United States of America before, no research of this kind exists within South Africa. This study extends prior research by performing a critical analysis of the tax treatment from a South African tax perspective. The study’s specific aim was to determine whether income earned by South African residents from structured and unstructured virtual worlds respectively, would qualify as gross income according to the South African Income Tax Act 58 of 1962. The study builds on previous international research performed, but provides a new perspective from a South African point of view. From a theoretical perspective, the study will make a valuable contribution to the application of basic principles of gross income but on a brand new concept which did not exist when the principles were laid down. The study was limited to determine whether the income earned in virtual worlds by South African residents who are taxed on their world wide income, will be included in gross income as defined by the South African Income Tax Act. Capital gains tax consequences were not considered for any transaction where the income was classified to be of a capital nature. The study did not consider which deductions might be available to taxpayers in terms of the income being included in gross income and no detailed discussion were included to determine when a taxpayer would only be considered to engage in virtual worlds as a hobby versus when the taxpayer’s action would constitute a business. Future research can be extended to this very area. This research concluded that most transactions in virtual worlds resulting in income will qualify as gross income under the South African Income Tax Act. At this stage the only possible disqualification in terms of the South African gross income definition appears to be the qualification of income received as, “of a capital nature”. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

Characters in games and virtual worlds continue to gain improvements in both their visual appearance and more human-like behaviours with each successive generation of hardware. One area that seemingly would need to be addressed if this evolution in human-like characters is to continue is in the area of characters with emotions. To begin addressing this, the thesis focuses on answering the question “Can an emotional architecture be developed for characters in games and virtual worlds, that is built upon a foundation of formal psychology? Therefore a primary goal of the research was to both review and consolidate a range of background material based on the psychology of emotions to provide a cohesive foundation on which to base any subsequent work. Once this review was completed, a range of supplemental material was investigated including computational models of emotions, current implementations of emotions in games and virtual worlds, machine learning techniques suitable for implementing aspects of emotions in characters in virtual world, believability and the role of emotions, and finally a discussion of interactive characters in the form of chat bots and non-player characters. With these reviews completed, a synthesis of the research resulted in the defining of an emotion architecture for use with pre-existing agent behaviour systems, and a range of evaluation techniques applicable to agents with emotions. To support validation of the proposed architecture three case studies were conducted that involved applying the architecture to three very different software platforms featuring agents. The first was applying the architecture to combat bots in Quake 3, the second to a chat bot in the virtual world Second Life, and the third was to a web chat bot used for e-commerce, specifically dealing with question and answers about the companies services. The three case studies were supported with several small pilot evaluations that were intended to look at different aspects of the implemented architecture including; (1) Whether or not users noticed the emotional enhancements. Which in the two small pilot studies conducted, highlighted that the addition of emotions to characters seemed to affect the user experience when the encounter was more interactive such as in the Second Life implementation. Where the interaction occurred in a combat situation with enemies with short life spans, the user experience seemed to be greatly reduced. (2) An evaluation was conducted on how the combat effectiveness of combat bots was affected by the addition of emotions, and in this pilot study it was found that the combat effectiveness was not quite statistically reduced, even when the bots were running away when afraid, or attacking when angry even if close to death. In summary, an architecture grounded in formal psychology is presented that is suitable for interactive characters in games and virtual worlds, but not perhaps ideal for applications where user interaction is brief such as in fast paced combat situations. This architecture has been partially validated through three case studies and includes suggestions for further work especially in the mapping of secondary emotions, the emotional significance of conversations, and the need to conduct further evaluations based on the pilot studies.

While online virtual worlds draw increasingly wider audiences of players and scholars alike, offline games continue to evolve into more complex and socially layered forms as well. This dissertation argues that virtual worlds need not exist as online, digital environments alone and probes three genres of non-digital gaming for evidence of the virtual: tabletop role-playing games, murder-mystery events, and localized alternate reality games. More broadly, then, this dissertation is about deliberate make-belief: practiced by adults, taken seriously by participants, engaged with for long hours at a time, performed in public, and integrated into everyday social relationships. Drawing on scholars who study games as social activities (McGonigal 2006, Montola 2012) and social institutions (Goffman 1974, Searle 1995), I present three ethnographic case studies that illustrate how complex forms of social gaming can conjure and sustain environments best understood as analog virtual worlds. Through the widespread use of mobile technologies and the concerted efforts of innovators, game spaces are increasingly permeating our everyday lives on- and offline. This dissolving boundary demands anthropologists to revisit questions of how, where, and with whom we play games. Dovetailing Martin Heidegger’s notions of worlding and poiesis to the semiotics of C.S. Peirce, this dissertation investigates how new forms of social gaming demonstrate the same qualities of shared intentionality, intersubjectivity, and performance essential to the production of new social meaning and cultural forms. Following, I situate the bold ethnographic case studies of make-belief in dialogue with scholars who figure exclusively online virtual worlds (Castronova 2005, Taylor 2006, Boellstorff 2008) and argue that analyzing both on- and offline virtual worlds together can help scholars better understand the fundamental nature of social interaction and shared intentionality, those everyday mechanisms that both sustain personal relationships on the one hand and maintain our broadest and most serious social institutions on the other.

Educators are seeking ways to better engage their students including the use of collaborative virtual learning environments (CVLEs). Some virtual worlds can serve as CVLEs as the advent of Second Life has created particular interest within the education community. Second Life, however, was not initially designed to facilitate education alone. I propose that as a CVLE, Second Life may be failing educators' expectations of its initial, ongoing, and future use as a system for supporting education. In order to determine how Second Life may be failing educators, I conducted a case study with a group of university-level educators that examined their reasons for and against adopting Second Life as a CVLE, the affordances they explored, the barriers they encountered, and how these affordances and barriers affected student learning and the participant's future use of Second Life and future virtual worlds in education. I then compare their use of Second Life to that of traditional groupware systems. As a result, I propose and detail the development of a rich integrated development environment, application programming interface, more flexible privacy policy, and more robust community tools for educators based on these comparisons.

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This thesis describes a study carried out with the aim of discovering user preferences as to the design of 3-dimensional virtual worlds for accessing information. No literature was found which dealt with this topic, and it was therefore thought that, rather than ask users to make a selection from arbitrarily-chosen designs, it would be informative to consult the users from the beginning of the design process. To this end, a Grounded Theory methodology was adopted, and users were selected from postgraduate students and staff from Information Management courses at the Robert Gordon University, Aberdeen. Three “rounds” of interviews were conducted. The first round was concerned with finding out what ideas for a world design people would have, the second with testing four worlds derived from the first round, and the third with exploring further ideas that users had, based on their experience of the test worlds. At each stage of the process, emergent theories were constructed, and modified according to subsequent findings. It was established that the factors which influenced this group of users in their preferences for the design of worlds were not structural, as might have been assumed, but instead were related to properties such as familiarity, organisation, assistance, and quality of information and presentation. When the results were examined in the context of developments in the use of virtual environments, it was found that they provide a theoretical underpinning for practices such as the provision of “conventional” library structures in the popular online environment Second Life. This is not a statistical exercise, but it would appear that there are no significant differences based on the criteria of age, gender, or whether a user was staff or student. More thorough studies would be required to determine this absolutely, but for the moment it appears more useful to draw a broad set of conclusions. ii Issues were identified which indicate potentially rewarding areas for further research and design. Specifically, it would be of interest to discover whether the affective responses of these groups are also common to other groups, and to experiment further with worlds designed in the light of the current findings. Further investigation of the small number of cases in which users do not respond to the worlds would also be desirable, to determine whether this response is characteristic of a group of people who will not react positively to any world, or whether these users simply reacted negatively to the examples presented.

This thesis is a textual analysis and discourse analysis that examines the social and programmatic construction of the videogame Minecraft by interrogating how code, design, and fan modifications limit and facilitate play in and outside the game. This thesis will argue that the constitution of gender--and subjectivity, more broadly--is reflected in the language, space, and bodies that shape the boundaries of the virtual world. What makes a player "cyborgian" when they embody a virtual avatar may have less to do the abstraction of agency into a computerized self and more to do with the way in which humans create and maintain conduits to exist between worlds that are both digital and material.

This study examines three popular theories of computer-mediated communication (CMC) and how they relate to increased modes of interactivity. The research takes place in a highly interactive virtual world called "There." A total of 18 participants took part in the study. Using participant-observation and in-depth interviews, the study found that all three perspectives manifested themselves in both the reported and observed behavior. The three perspectives examined are the social information processing theory (SIPT), the social identity model of de-individuation effects (SIDE), and the hyperpersonal perspective. The study found that SIPT and the hyperpersonal perspective did the best job at explaining the observed behavior, although many factors of the SIDE model also helped.

Virtual reality-based instruction such as virtual worlds, games, and simulations are becoming very popular in K-12 and higher education. Three manuscripts that report the results of investigations of these increasingly prevalent instructional media were developed for this dissertation. The purpose of the first study, a meta-analysis, was to analyze the instructional effectiveness of virtual reality-based instruction when compared to the traditional methods of instruction. In addition, this study also explored selected instructional design features of the virtual learning environment that moderated the relationship between instructional method and the academic achievements. Analyses of 63 experimental or quasi-experimental studies that studied learning outcomes of virtual reality-based instruction in K-12 or higher education settings yielded a mean effect size of g = 0.47 (SE = 0.02) suggesting that virtual reality-based instruction is an effective medium of delivering instruction. Further analyses examined factors that influence its effectiveness. The purpose of the second study was to examine a model of the impact of a 3-D desktop virtual reality environment on the learner characteristics (i.e. perceptual and psychological variables) that can enhance chemistry-related learning achievements in an introductory college chemistry class. A theoretical model of the relationships of features of 3-D virtual reality environments and students' experiences in the environments to outcomes on a chemistry learning test and measures of spatial ability and self-efficacy was tested using structural equation modeling. Usability strongly mediated the relationship between 3-D virtual reality features, spatial orientation, self-efficacy, and presence. Spatial orientation and self-efficacy had a statistically significant, positive impact on the chemistry learning test. The purpose of the third study was to investigate the potential of Second Life (SL), a 3-D virtual world, to enhance undergraduate students? learning of a foundational chemistry concept, spatial ability, and self-efficacy. A quasi-experimental pretest-posttest control group design was used. A total of 387 participants completed three assignment activities either in Second Life or using 2-D images. The difference between the scores of 3-D virtual environment-based group and the 2-D images-based group was not statistically significant for any of the measures.