Accommodation Tax In The City Of Košice

This article aims to analyze the views of Generation Z (Gen Z) towards the use of Mobile Legends online game as a source of income. This research uses a qualitative approach with a case study method involving six research subjects aged 20-24 years old and actively playing Mobile Legends. Data were collected through semi-structured interviews, observations, and documentation studies. The results showed that Gen Z has a positive view of Mobile Legends as a source of additional income. Their main motivations are the desire to earn extra income, an income-generating hobby, filling spare time, and entrepreneurial opportunities. The strategies used include selling accounts, becoming a jockey, live streaming, content creation, and participating in tournaments. Challenges faced include fierce competition, meta game changes, risk of fraud, and the need to maintain a balance between gaming and real life. Playing intensity has a relationship with monetization success, but excessive intensity can have a negative impact. This research provides new insights into the phenomenon of online game utilization as a source of income among Gen Z and its implications for the digital economy and entrepreneurship.

Tourism is an activity that plays an important role in the economy as a source of state income. Tourism can be developed as a source of income, both as regional income in general and as income for the surrounding community in particular. Various parties such as the government, the private sector and the community who are directly involved by utilizing tourist attractions as business opportunities will be able to feel the positive impact of the tourism sector. In the research to be conducted, this study uses a qualitative approach with a descriptive research method. The qualitative approach is used by understanding the phenomena, behaviors, perceptions, and actions experienced by the research subjects, which must be understood descriptively. The descriptive method is a collection of sentences that express problems, conditions or events by collecting complete and clear data and information so that they can solve existing problems. The existence of Ayu Rezeki Park tourism has an impact on the economy of the surrounding community, namely the creation of business opportunities for the community, contributing to the local economy or income obtained by business actors, contributing to the Regional Original Income every year, and having an impact on the development of better infrastructure. The more active role of the relevant Agency to help promote tourist attractions so that they can be reached by tourists from outside the region. Cooperation is needed with related parties in order to develop this tourism better in the future, especially in terms of capitalKeywords : Economic, Social, Tourism

This study aims to analyze the influence of several factors that are seen as influencing people's behavior in managing finances, with intention as an intervening variable. Independent variables include financial literacy, financial attitudes, and sources of income. The research location was in Yusuf Hasyem Hamlet, Gampong Tengoh - Langsa City, with 100 households as respondents. The data analysis method used is multiple linear regression analysis, path analysis, t-test, F-test, coefficient of determination and Sobel test. The results of the multiple linear regression show that financial literacy, financial attitudes, and identified intentions have a positive effect on people's financial management behavior; while the source of income has a negative effect on financial management behavior. Based on the results of the t-test, it is proven that financial literacy has no significant effect on financial management behavior; but on financial attitudes, sources of income and intentions proved to have a significant effect on financial management behavior. The results of the F-test show that financial literacy, financial attitudes, sources of income and intentions simultaneously have a significant effect on financial management behavior. Based on the results of the Sobel test, it was found that intention was not able to mediate financial literacy and income sources on financial management behavior, but was able to mediate financial attitudes towards financial management behavior. The results of the coefficient of determination of financial literacy, financial attitudes, sources of income and intention to contribute 20.8% while the remaining 79.2% are influenced by other variables not examined by this study.

In the history of Soviet urban finance of the second half of the 20th century, the example of Chelyabinsk shows two periods of the most intensive growth of budget revenues in large industrial cities. These are the second half of the 1950s, when the city budget of Chelyabinsk grew by 136 % over five years, and the period of perestroika — 123 % over the same five years. In other time, the growth was much less rapid and sometimes even gave way to temporary declines. The structure of urban income has undergone a significant evolution from mainly local sources of income in the early 1950s to almost complete dependence on deductions from higher budgets by the end of the 1980s. The system of local taxes and fees has been constantly stagnating during the period under review, since the possibility of replenishing the city budget with deductions from all-Union taxes made the city authorities not interested in its intensification. This, in turn, led to the fact that the city budget was mainly used to finance public expenditures, such as the maintenance of health and education systems. That is why the city authorities were significantly limited in terms of spending budget funds for the actual city needs. And these needs in the form of a catastrophically increasing cost of maintaining the city’s housing and communal services steadily grew and became the largest item of expenditure in the city budget. This approach to budget policy and local finance made Soviet urban settlements subsidized, and even if real budget deficits were not often reached, dependence on external sources of income became one of the most important factors that hindered urban development.

The main concepts of urban tourism development and ecological urban tourism are analyzed. It is shown that such types of modern tourist business, despite its rapid development, need a clear scientific basis that will ensure its orderliness and targeted optimization. Along with such purely tourist resources as attractiveness, historical value, aesthetic appeal, recognizability, the ecological safety of tourist groups and individual tourists is an essential point. These are complementary factors that not only contribute to the development of urban tourism, but also ensure its optimized safety.
 Urban tourism is one of the most intensive tourist destinations in modern society. In general, the concept of "city tourism" is relatively new. Its concept was formed in world tourism in the late twentieth century. thanks to the work of German scientists L. Hartmut, G. Neuenfeldtut, O. Rose (1980-1990). For example, L. Hartmut's dictionary (1997) defines urban tourism as “a short-term (usually 1–4 days) visit to a city with the following purpose: interest in the history and culture of the city; participation in various events; purchase of various goods. Often such a visit is carried out in the form of a weekend excursion and can take place both individually and in groups, ie both organized (through a tour of the company and with guides), and independently.
 The growing intensity of the development of urban tourism in Ukraine, as well as the intensification of the development of related industries, makes scientific developments in the perspective of justifying the optimization of such a component of the tourism industry is extremely relevant. At the same time, there are certain components of such relevance that are related to the structure of urban tourism. It includes scientific developments that aim to reveal the possibilities of tourism development in a particular city, from purely quantitative indicators of the intensity of possible tourist flows to ensure their quality, including environmental safety.
 As a result, the relevance and novelty of such studies is a holistic expression, where each component is characterized by its own structurally oriented place and complements other components.
 Urban tourism and its component urban ecological tourism are among the most promising tourist destinations. Along with their spontaneous development, there is a need for scientific understanding of such activities, which will contribute to the development of the necessary legislative solutions. Today there are discussions on defining the main concepts of urban tourism development such as urban tourism itself, the ecological environment of urban tourism development, ecological safety of urban tourism development, tourist ecological resource, etc.
 In general, the prospects of such a tourist destination are beyond doubt, and the scientific basis that can optimize such tourism development is a necessary and timely completion of it today.
 The researches presented in the article encourage to improve the optimization of urban tourism development in any city of Ukraine. At the same time, the identification of the main problem situations contributes to focusing on them, which can significantly reduce time and money resources when planning the development of the tourism industry in cities. Such approaches allow to optimize urban planning in the field of tourism development.
 Since the scientific developments presented in the article are largely generalized, they can be used in the development of the tourism industry in any city of Ukraine.
 Key words: urban tourism, ecological city tourism, urban tourist resources, ecological safety of tourists.

This paper deals with the possibility of harmonising the needs of society and the possibilities of the forest property manager. The Municipal forest enterprise of the city of Hradec Králové (MLHK) in the Czech Republic (CZ) is an example of this principle, which proves that the intensive development of a recreational service is possible without limiting this principle. The forest enterprise manages 3707 ha of forest in the immediate vicinity of the city with 92,000 inhabitants. The forest enterprise pays the city rent and makes a profit. The data were obtained by analysing the economic data of the surveyed company, the annual observation of the forest attendance, the surveys of the characteristics of the forest visitors and the surveys of selected 16 companies (from seven countries) managing the forests of some European cities. The main results concerning MLHK are as follows: the share of recreational service costs in the total costs of the forestry activities is 19.7%. The recreational services of the forest are financed from 71.5% from revenues from the sale of raw wood, 17.5% from revenues from the sale of sand from its own quarry, 3.9% from revenues from the recreational services and 7.1% from subsidies. The operation of the gravel quarry contributes to the economic result of the forest enterprise roughly by an amount corresponding to the costs of the recreational services. An average annual forest attendance is 243 people/ha. The inhabitants of the city account for 61.5% of the visitors, 20.4% of the visitors live within a distance of up to 30 km, and 18.1% of the visitors live at a distance of more than 30 km. The main results of the survey among the forest enterprises managing the forests of the selected European cities are as follows: the share of costs for the recreational services in the total costs of the forestry activities is 21–72% for cities with a population of over 100,000, and 3–14% for cities with less than 100,000 inhabitants. As a source of financing recreational services, the forest enterprises from mentioned cities with over 100,000 inhabitants, the money especially came from the city budget (70–100%). Forest enterprises from cities under 100,000 inhabitants stated that they fund a recreational service with 95–100% of the revenues from the sale of raw wood. Data on the MLHK show that it is possible to finance a recreational forest service from its own resources if this is the owner’s priority. However, this only applies under certain conditions, such as that, in addition to the income from forest management, there are other sources of income (in this case, sand mining or subsidies from public programmes). If the forest owner did not have these resources, they would have to pay for the recreational service from their own other resources (e.g., from the city budget).

Tourism does not only contribute to economic growth, but also to increase people's sources of income. In fact, tourism plays a role in reducing economic inequality. The role of tourism development is important to move in setting tourist destinations in each region. This study aims to determine the impact of pineapple farming on tourist destinations and the impact of economic growth on the community, and also to uncover and identify the concept of tourism on people's incomes as well as strategies for developing the tourism sector accompanied by the function of agricultural land. This study examines the results of research that has been published in scientific journals, books, and trusted sources. The data of this study used secondary data obtained from the results of previous studies. From the results of the study it was concluded that the influence of pineapple farming on tourist destinations had a significant effect, because with pineapple farming, many tourist visitors came and it made tourist destinations more developed.
 

O Nordeste Brasileiro se destaca pela sua producao de Castanha de Caju, e para que se produza uma amendoa com qualidade, e essencial eliminar as possiveis fontes de contaminacao. Desta forma, o objetivo deste trabalho foi implantar o programa 5S, e capacitar os colaboradores nos quesitos da legislacao, e sobre as condicoes higienico-sanitarias do produto produzido, preparando assim o estabelecimento, para a implantacao futura das Boas Praticas de Fabricacao. DOI: http://dx.doi.org/10.35700/ca.2018.ano5n8.p77-82.2250

The subject of research is consumerism, as a total social phenomenon, which affects both the material and spiritual level of people's existence in society. The research problems are the functions, power and future of consumerism, that is, the questions: What are the functions and power of consumerism? Why did consumerism triumph during the historical development of society? What are the challenges of modern consumerism? The main hypothesis is that there is a complementarity of the functions of consumerism, as well as the impact of consumerism on societies in the post-socialist (post-scarcity) transformation and on sustainable development through universal basic income. The scientific goals of the work are: 1) to describe consumerism and the process of its creation; 2) to classify the functions of consumerism and to functionally explain the difference between them, with an emphasis on the integrative point of view of complementarity between them; 3) to anticipate the future of consumerism, i.e. the potential challenges as well as the experiential connection (scientific law) between post-scarcity societies, in the process of post-socialist transformation, and uncontrolled shopping (compulsive buying syndrome), and the experiential connection between consumerism and universal basic income in order to reduce economic inequality, poverty, illiteracy, labor demotivation, mental imbalances, addiction and crime, with the aim of moving towards sustainable development. The methods of (descriptive and comparative) analysis, deduction, synthesis, induction, case studies, content analysis of concepts about consumerism and its functions will be used based on a simple classification (material dimension, level of society, system - symbolic dimension, level of individual, actor) (Kukic & Markic, 2006: 217) and desk research. The results of qualitative-quantitative research relate to knowledge about consumerism, its etymological, total and particular conceptual definition, its functions and their corresponding power, and about the future of consumerism from the perspective of the reasons for its past triumph, as well as real and potential challenges. These findings were obtained through secondary, mostly qualitative (in the form of words) data (Kothari, 2004; Dale, Wathan & Higgins, 2008), with a few quantitative, statistical data collected during 'library research' (Kuba & Koking , 2004: 90) that is, during studious work on bibliographic units from an abstracted sample.

The tourist area life cycle has been in existence for over four decades since its publication in The Canadian Geographer and was described as ‘one of the most cited and contentious areas of tourism knowledge….(and) has gone on to become one of the best known theories of destination growth and change within the field of tourism studies’ It was noted as one ‘Of the most influential conceptual models for explaining tourist, development’. The model was developed primarily from the Product Life Cycle model used in business and management studies and modified to explain the process of development and change that took place in tourist destinations throughout the world. The model has received considerable attention over its life span, but has often been cited from second hand sources or misquoted on many occasions. Its appearance in a non-tourist journal has resulted in it often not appearing in various early literature surveys based on tourism-focused sources and for its first decade access to the original article was limited and difficult, as demonstrated by many requests to the author for copies of the article. Electronic access to journals and libraries have resolved this problem, but its considerable visibility (in excess of 56,000 reads on Research Gate) and use (close to 5000 citations) means that it has possibly entered the realm of tourism myths and become part of accepted dogma in the field of tourism development. This could present problems to those challenging the original concept and introducing alternative or contradictory ideas and propositions, and it is perhaps, appropriate to briefly review the history of the concept.

Research on tourist preference toward different tourism destinations has been a hot topic for decades in the field of tourism development. Tourist preference is mostly measured with small group opinion-based methods through introducing indicator systems in previous studies. In the digital age, e-tourism makes it possible to collect huge volumes of social data produced by tourists from the internet, to establish a new way of measuring tourist preference toward a close group of tourism destinations. This paper introduces a new model using social media data to quantitatively measure the market trend of a group of scenic spots from the angle of tourists’ demand, using three attributes: tourist sentiment orientation, present tourist market shares, and potential tourist awareness. Through data mining, cleaning, and analyzing with the framework of Machine Learning, the relative tourist preference toward 34 scenic spots closely located in the Dapeng Peninsula is calculated. The results not only provide a reliable “A-rating” system to gauge the popularity of different scenic spots, but also contribute an innovative measuring model to support scenic spots planning and policy making in the regional context.

Decentralization of public finances resulted in the division of tasks between the Local Government Units (LGU): municipalities, counties and provinces. Together with the division of tasks sources of income were divided. Unfortunately own revenues, which were granted to municipalities are not sufficient to carry out these tasks. Therefore, municipalities (also other LGU) were equipped with additional - external sources of income. Earmarked grants from the state budget are specific income, which supports the development of the municipalities, enables the realization of many investments and supports the implementation of national development strategy. The aim of this research is to present earmarked grants from the state budget as a vital source of income and financial support for municipalities, which allow socio-economic development of a region. The research is based on method of critical analysis of Polish literature, legal acts as well as the statistical data analysis. The study covers years 2004–2013.

BackgroundSevere Mental Disorders have become a topic of increasing interest in research due to their serious consequences for the quality of life and functioning. In the pages that follow, it will be argued that the self-care ability and its influencing factors among patients with severe mental disorders in Beijing, according to the questionnaire survey in 2019.MethodsProportionate stratified sampling was used to select representative patients as samples. The demographic characteristics of were obtained from the Management Information System for Severe Mental Disorders and the questionnaires. The self-care ability was measured by self-made scales. Descriptive statistics, t-test, and multiple linear regression were used to analyze the data.ResultsWe surveyed 662 people and found that the deficiency of self-care ability is common in patients with severe mental disorders. Self-care ability was positively correlated with educated levels and guardian takes care of alone, and negatively correlated with age, course of disease and physical disease (P < 0.05). From a dimensional perspective, the daily basic activity was positively correlated with educated levels and negatively correlated with physical disease (P < 0.05); the housework ability was positively correlated with gender, educated levels and medication adherence, and negatively correlated with source of income and physical disease (P < 0.05); the social function was positively correlated with educated levels, guardian takes care of alone and medication adherence, and negatively correlated with age, source of income, course of disease and physical disease (P < 0.05).ConclusionThe self-care ability of patients with severe mental disorders is affected by many factors, including patient characteristics and social factors. Therefore, targeted interventions are needed to help patients restore their self-care ability, which requires the joint efforts of the government and the whole society.

Exploring farmers’ willingness to pay (WTP) for cultivated land protection and its influencing factors is key to promoting their enthusiasm for participating in cultivated land pollution governance. However, existing studies often overlook the differences in farmers’ preference for different levels of cultivated land attributes and the issue of intertemporal choice in farmers’ WTP, thus lowering the effectiveness of cultivated land protection policies. Using survey data from 646 small farmers in Shandong, Jiangsu, and Zhejiang provinces of China, this study empirically analyzes the impact of time preference on farmers’ WTP for cultivated land attribute levels by utilizing the choice experiment method, measures the relative importance of different cultivated land attributes and attribute levels to farmers, and calculates farmers’ WTP for different cultivated land attribute levels. The results revealed that farmers are generally reluctant to pay for cultivated land protection. Time preference affects farmers’ WTP for different levels of cultivated land attributes, with future-biased preference increasing farmers’ WTP and present-biased preference inhibiting it. Furthermore, for farmers, the relative importance of cultivated land attributes is in the order of cultivated land quality, cultivated land surrounding landscape and ecological environment, cultivated land social security function, and cultivated land area. The most crucial cultivated land attribute level is the improved cultivated land quality, with an average WTP of 3290.625 CNY per hectare (approximately 459.117 USD). In contrast, the least important cultivated land attribute level is the unchanged cultivated land area, with an average WTP of 1001.250 CNY per hectare (approximately 139.697 USD). The economic benefits of cultivated land protection in the sampled provinces can reach 353.892 million CNY per year (approximately 49.376 million USD) annually, which is calculated based on vegetable planting area. Our results suggest that the government should diversify farmers’ sources of income while increasing the amount of income, thereby reducing barriers to farmers’ payment. Simultaneously, farmers’ time preferences should be considered to guide them toward expecting long-term benefits and encouraging their active participation in cultivated land pollution governance. Moreover, cultivated land protection policies should match the preference of farmers for cultivated land attributes and attribute levels, and a limited fiscal fund should be allocated to the cultivated land attributes (i.e., cultivated land quality) and attribute levels (i.e., improved cultivated land quality) preferred by farmers to improve policy efficiency. This study highlights the importance of encouraging farmers to actively participate in cultivated land pollution governance and improving the allocation efficiency of the government’s cultivated land protection fund.

In Indonesia, a new form of tourism called agro-ecotourism has emerged from rural agricultural activities. It holds great promise in conjunction with cultural and ecotourism. The participation of women in agro-ecotourism has had substantial impact on its development and socio-economic well-being. However, the societal expectations that limited women to the home have diminished their significance within it. This article analyzed the current status of agro-ecotourism in Sukowilangun village, Kalipare sub-district, Malang District, East Java. The focus was on identifying the factors that drove and hindered participation in tourism, with a particular emphasis on gender. This article also explored the role of local communities in the development of a gender-inclusive agro-ecotourism model. This study utilized a qualitative approach, incorporating in-depth interviews and Rapid Rural Appraisal (RRA) techniques. It was evident from the findings that, despite progress in the tourism sector, the current level of female involvement in tourism destinations remains unsatisfactory. It was discovered that Sukowilangun village has great potential for developing Agro-ecotourism centered around processed cassava. This initiative, led by The Perempuan Singkong, a collective of migrant women’s families, shows great promise as a source of income and a way to generate more community interest in tourism. Lastly, the development of a top-notch tourism destination necessitates the focus on three crucial aspects: establishment of proper institutions, investment in skilled personnel, and fostering women’s involvement. Through the promotion of gender equality and the inclusion of women in decision-making processes, tourism destinations foster a more diverse and inclusive environment that brings benefits to all. Keywords: Agro-ecotourism; Community-based; Institutionalization; Women- participation