Title: Motivations of females to play poker online. (Business study of Swedish women) Authors: Anastasiya Bochkareva - 870208 Engelbrektsgatan 8A 72216 Västerås, Sweden aba07001@student.mdh.se Karina Petrova - 880613 Södergatan 22 19547 Märsta, Sweden kpa07001@student.mdh.se Supervisor: Mikael Holmgren Examiner: Ole Liljetors Key Words: Online gambling; Online poker; Swedish women; Motivation; Emotional motivations; Material motivations, Atmosphere; Accessibility; Hypotheses; Regression analysis Institution: Mälardalen University Sweden, School of Sustainable Development of Society and Technology, Box 883, 721 23 Västerås Course: Master Thesis in Business Administration, 15 ECTS-points, spring semester 2011 Problem: What motivates Swedish women to play poker online for money? Purpose: The aim of this study is to investigate the main motives behind Swedish females’ propensity to play poker online by means of hypotheses testing through regression analysis. Method: Method includes collection of the information on definitions, theories and modelsabout gambling, online gambling (precisely online poker) and motivations togamble. Five hypotheses have been constructed based on the collected informationand the survey have been created and conducted among 397 Swedish female onlinepoker players. Further, based on gathered data, hypotheses have been tested bymeans of simple linear and multiple regressions.. Results: Regression analysis revealed that emotional and material motivations together withaccessibility of the game and surrounding atmosphere play a significant role in thereason why Swedish females play online poker for money. It was also found thatemotional motivation was a fundamental factor that triggers Swedish women togamble. Furthermore, research revealed the hypothetical target segment of femaleSwedish online poker players. Average Swedish woman is between 30-40 years oldsingle woman without children, who live high speed, active life (either studying orworking) and who spends around 30.3 hours per months on playing online poker.

Nya casinon dyker upp allt oftare och spelberoende är ett återkommande ämne i nyheterna. Trots alla nya onlinecasinon finns det inga studier idag som undersöker hur den visuella aspekten av dessa onlinespel påverkar spelarna. Denna studie undersöker hur visuell återkoppling påverkar individernas spelande och risktagande när de spelar på onlinecasinon. För att studera dessa effekter genomfördes en studie på 45 studenter som delades in i två grupper. Båda grupperna blev ombedda att spela en prototyp av en enarmad bandit skapad för denna studie som heter "Casino Slotmachine". En grupp såg en vanlig grå pop-up ruta med resultat, medan den andra gruppen utsattes för animeringar i form av fallande konfetti när de vann och en mer estetiskt tilltalande popup-box i en ljusgul ton med resultat. Under spelet registrerades deltagarnas satsningar per runda, tid per runda samt antalet klick per runda. Varje deltagare spelade 20 rundor av spelet. Efter spelet svarade deltagarna på en enkät om deras spelupplevelse. Resultaten visar att deltagarna som fick visuell återkoppling tog större risker under sessionen än gruppen som inte fick visuell återkoppling. Visuell återkoppling kan därför vara en underliggande faktor till varför vissa spelare i onlinecasinon tar större risker idag. Undersökningen visar också på att de som fick visuell återkoppling blev mindre stressade av spelet än de som inte gjorde det. Både män och kvinnor påverkades på samma sätt av den visuella återkopplingen. / New casinos appear online constantly, and gambling addiction is a recurring subject in the news. Despite all the new online casinos, there are no studies today that investigate how the visual aspect of these online games affects the players. This study examines how visual feedback affects individuals' gambling and risk-taking when gambling on online casinos. To study these effects, a study was conducted on 45 students who were divided into two groups. Both groups were asked to play a prototype of a slot machine created for this study called "Casino Slotmachine". One group saw a regular gray pop-up box displaying net profit, while the other group was exposed to animations in the form of falling confetti when winning, and a more aesthetically pleasing pop-up box in a light yellow tone displaying net profit. During the game, the participants' bet per round, time per round and the amount of clicks per round was recorded. Each participant played 20 rounds of the game. After playing, the participants responded to a survey about their gaming experience. The results show that the participants who received visual feedback took more risks during the session than the group that did not receive visual feedback. Visual feedback can therefore be an underlying factor to why some players in online casinos are taking greater risks today. The survey also shows that those who received visual feedback became less stressed by the game than those who did not. Both men and women were similarly affected by the visual feedback.

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