Hobby Activities Research Articles

Metal Detecting as Contemporary Artistic Research Method. Educational Values and Ethical Issues

Metal detecting became a major issue for cultural environment, over intense debates for and against. Already regulated in western countries and making its contribution to cultural and scientific studies, is still fiercely debated in Eastern European countries. Usually classified as outdoor hobby or leisure activity, metal detecting, although incomplete and inadequately legislated, has proven to be a cultural and scientific vector with great potential for participatory research and democratic access to cutting-edge technology. The centennial anniversary of First World War highlighted the major social, cultural and mainly educational impact of metal detecting opportunities of bringing to light countless artifacts and situations which described the human dimensions and personal dramas of people trapped in both major conflicts of 20th century. Besides undeniable educational values, when practiced by responsible and trained metal detectorists, inherent ethical issues arise in some contexts and situations. The article addresses the potential of metal detecting as contemporary artistic research method, within the related creative activities applied to recovered artifacts and collected data: classifications, photographic investigations, potential as sculptural objects and artistic installations. During the last decade, Eastern European metal detectorists became aware that democratization and public access to this technology offers the opportunity of participative research and regulated access to historical anthroposphere. Applications of this technology are multiple, within research areas of cultural environment. The method has great potential for educational fields and interactive teaching in arts and humanities.

A Study of Intervention Strategy and Efficiency of Therapeutic Recreation Program for Family Supporting Senior with Dementia

Background/Objectives: This study aimed to seek the intervention strategy of therapeutic recreation by practice analysis of support program usage for dependents of the elderly patients with dementia. Methods/Statistical analysis: The survey was conducted in 205 subjects and personal interviews were conducted in 20 subjects by random sampling. For the investigation of program participations and needs, the programs in 10 family support centers currently operating (refer to Project Report in 2014 and web-site) and the tools developed by this investigator were used upon literature review and classifying the questionnaires. Findings: The study results are as follows. First, the limitation of the family support program was detected demonstrating low mean values in the family strength, family requests, and partnership of family and specialist. Second, it could understand that the participants’ needs did not apply to the programs entirely in the practice domain of family support program participation since the needs of family support programs were shown the highest in hobby and leisure activities. Third, top three reasons of difficulty in participating in the program were “there are few to provide (operate) the program,” followed by “there are many one-time programs,” and “there is no favorite program,” in the domain of activation plan for family support program. Improvements/Applications: A family support program can provide the empirical data for expanding the scope of social welfare. It will also contribute to the understanding, specialization, and institutionalization of the potential value of the therapeutic recreation which has not yet established as a specialized field in South Korea.

Total workload and recovery in relation to worktime reduction: a randomised controlled intervention study with time-use data

ObjectivesA 25% reduction of weekly work hours for full-time employees has been shown to improve sleep and alertness and reduce stress during both workdays and days off. The aim of...

Older Adults’ Coping with the Digital Everyday Life

This study was motivated by a concern for how older adults adjust to their digital everyday life. Theories of motivation and self-efficacy are applied in order to understand how older adults master and adjust to the rapid development into a paper-free, online world. A sample of eighteen older adults (62-90 years) were interviewed about the reasons and motivations underlying their ICT usage, and how this affects their perception of mastering their everyday life. A semi-structured interview guide was developed for this purpose. The data were analyzed using an inductive coding procedure involving descriptive and interpretive phases based on the theoretical assumptions about motivation and mastery. Three overarching categories were evident in the data material; Challenges, Connectedness and Expanding. The first category describes new challenges mastering everyday life activities, and how this brings about feelings of pressure, barriers, and fear. The other two categories give a more positive picture of how older adults perceive the new developments. Internet and social media is perceived as positive because it enables them to stay connected to family, old and new friends. It also enables them to cultivate and expand leisure and hobby activities in new ways. Based on the findings we underscore the necessity of devising strategies that will prevent older people from being marginalized in relation to the digital everyday life.

The Not So Pokey Hokies

ABSTRACT“The Not So Pokey Hokies” is a running club comprised of runners based on real people who participate in a wide range of running activities including charitable race participation, not-for-profit running organization management, nationally competitive racing, pacing, competitive team membership, coaching, and collegiate sports. This case requires students to identify tax issues related to the running club members' running activities and address the issues using tax research skills. Each runner in the case is based on a real person and is presented as a separate scenario with some common concepts across the scenarios. Specific concepts included are hobby versus for-profit activity classification, independent contractor versus employee role classification, income recognition, expense deductibility, charitable contribution deductions, and athletic scholarship taxation. The modular nature of the case allows the instructor to assign specific tax issues or entire scenarios, depending on the nature of the class. As the students complete the case, they are required to use critical thinking to identify and build tax research skills to address the issues. In addition, students gain technical knowledge through exposure to a variety of tax concepts and written communication skills through completion of a written analysis of the case.

중년 여성들의 노화인식에 영향을 미치는 복합적 요인

본 연구는 서울 및 경기도에 거주하는 40~50대 중년기 여성 230명을 대상으로 건강상태, 생활습관, 심리적 상태에 따른 노화인식을 조사하여 중년기에 급격하게 진행되는 노화를 예방하고 신체적, 정신적으로 건강한 노후를 맞이할 수 있는 미용적 대안을 제시하고자 하였다. 자료수집은 2015년 7월 25일부터 2015년 9월1일까지 진행하였으며, 빈도분석, 독립표본 t-test, ANOVA 및 Duncan test로 분석하였다. 연령이 높을수록 폐경비율이 높았고, 음주, 운동량, 수면시간이 줄어든 반면 스트레스와 심리적 압박감은 더 큰 것으로 나타났다. 폐경여부에 따라 안면노화의 상태는 유의미한 차이를 보였고(<TEX>${\chi}^2=39.692^{***}$</TEX>, p<.001), 여가(취미)활동의 여부에 따라서도 차이를 나타냈다(<TEX>${\chi}^2=22.470^{***}$</TEX>, p<.01). 또, 노화의 진행정도, 노화에 대한 불안감, 개선을 위한 노력 등의 항목에서 연령이 높을수록, 폐경에 가까울수록 부정적인 인식을 보여 50세 전후의 노화와 폐경은 매우 자연스러운 현상이지만 제2의 사춘기와도 같은 이 시기를 겪는 40~50대 중년기 여성들을 위한 미용적 대안이 마련된다면 성공적 노후를 맞이하는데 도움이 될 것으로 생각된다. This study aimed to present cosmetic countermeasures for preventing fast aging process in the middle age and accepting healthy aging both physically and mentally by investigating the perception of aging according to the health condition, lifestyle and psychological condition targeting mid-aged women in 40s to 50s residing in Seoul and Gyeonggi-do Province. The data collection period was from July 25 to Sept 1, 2015. The data was analyzed by descriptive statistics, t-test, ANOVA, Pearson's correlation coefficients, and stepwise multiple regression. It was shown that as the age was higher, the menopause ratio was higher, drinking, exercise volume and hours of sleep were reduced and the stress and psychological pressure were higher. According to the menopausal status, the status of facial aging showed a significant difference (<TEX>${\chi}^2=39.692^{***}$</TEX>, p<.001), and it also showed a difference according to the status of leisure (hobby) activity (<TEX>${\chi}^2=22.470^{***}$</TEX>, p<.01). Also, as higher the age and closer to the menopause in items including the progress of aging, anxiety about aging and improvement efforts, more negative perception was shown, indicating that it is necessary to prepare cosmetic countermeasures for mid-aged women in like a second puberty 40s to 50s although aging and menopause around 50s are very natural. If a beauty alternative is provided, it will help them to have a successful retirement.

Development of an instrument for community-level health related social capital among Japanese older people: The JAGES Project.

BackgroundWe developed and validated an instrument to measure community-level social capital based on data derived from older community dwellers in Japan.MethodsWe used cross-sectional data from the Japan Gerontological Evaluation Study, a nationwide survey involving 123,760 functionally independent older people nested within 702 communities (i.e., school districts). We conducted exploratory and confirmatory factor analyses on survey items to determine the items in a multi-dimensional scale to measure community social capital. Internal consistency was checked with Cronbach's alpha. Convergent construct validity was assessed via correlating the scale with health outcomes.ResultsFrom 53 candidate variables, 11 community-level variables were extracted: participation in volunteer groups, sports groups, hobby activities, study or cultural groups, and activities for teaching specific skills; trust, norms of reciprocity, and attachment to one's community; received emotional support; provided emotional support; and received instrumental support. Using factor analysis, these variables were determined to belong to three sub-scales: civic participation (eigenvalue = 3.317, α = 0.797), social cohesion (eigenvalue = 2.633, α = 0.853), and reciprocity (eigenvalue = 1.424, α = 0.732). Confirmatory factor analysis indicated the goodness of fit of this model. Multilevel Poisson regression analysis revealed that civic participation score was robustly associated with individual subjective health (Self-Rated Health: prevalence ratio [PR] 0.96; 95% confidence interval [CI], 0.94–0.98; Geriatric Depression Scale [GDS]: PR 0.95; 95% CI, 0.93–0.97). Reciprocity score was also associated with individual GDS (PR 0.98; 95% CI, 0.96–1.00). Social cohesion score was not consistently associated with individual health indicators.ConclusionsOur scale for measuring social capital at the community level might be useful for future studies of older community dwellers.

住宅と生活からみるシニアタウン化した住宅地における自立高齢期夫婦の居住スタイルに関する考察

The purpose of this study is to gather knowledge about sustainable residential environments for independent elderly settlers via an examination of a residential area that changed into a town for senior citizens and that has bilateral character of villa and settlement, by analyzing the lifestyle activities of resident couples from various viewpoints. In Part 3, we investigate the lifestyle activities of independent elderly couples at the residential areas from an examination of their housing and lifestyle activities. The living style targeted in this paper is defined as the living conditions formed by three aspects: people, space, and activities. Specifically, “people” refer to the elderly couples, space is the villa (which is blessed with an abundance of nature), and activities are the lifestyle activities enjoyed in the dwelling unit. This study was able to clarify the following: 1. Most of the seniors' life activities, except for sleep and some hobbies, are spent in spacious living-dining-kitchen (LDK) rooms and on the villa terrace, which can be used as an extension to indoor living. While their primary living space is the “LDK”, they often create hobby rooms as secondary locations where they can fulfill self-realization goals. 2. The time allocations of couples (except for sleep and meals) differ for each person, with husbands spending significantly less time for housework and much more for hobbies and relaxation. In contrast, their wives' time tends to be equally divided among housework, relaxation, and hobby activities. Thus, while dining together sets the life rhythm of their days, hobbies and relaxation times are enjoyed separately, even though they will also share some household chores. Thus, couples tend to balance their married life between private and shared time. 3. It can be said that simple, compact, and open villas provide suitable housing for elderly people, because they offer the small number of functions required by couples, ease of maintenance, and the ability to accommodate lifestyle changes. Living spaces are harmonized by an open living and dining room (LD) and a spacious terrace, which provide a common venue for individuals, couples, and guests to socialize. Thus, it can be said that their lives are stably balanced by appropriate levels of privacy and communication with others. The authors have named this “harmonized life”. 4. Looking at independent elderly couples from the viewpoint of “silver stage” (age level), we find they can be divided into three level: the zero to second stage (55 to 69 years old), the third stage (70 to 74 years old), and the fourth to fifth stage (more than 75 years old). People of the zero to second stage are full of energy and enjoy active life-centered hobbies, while the third stage is the period of transition from active to tranquil lifestyles and hobbies, and reflects their declining power. Persons in the fourth to fifth stages lead mostly placid lifestyles, with less time spent in hobbies due to their decreasing strength.

Awareness of Daegu Citizens on Urban Agriculture

The purpose of this study was to investigate the awareness of Daegu citizens on urban agriculture. A questionnaire was conducted for 15 days from May 9, to May 25, 2015, and a sample group consisting of 328 residents of Daegu. The cognitions of awareness to effects and preferences of urban agriculture were analyzed. The cognition level of urban agriculture is in a very low state, the level of satisfaction in experienced groups were high. In addition, intentions of participation in the future were very high. The potential capability of urban agriculture is very strong. In motivation and purpose of urban agriculture activities, such as ‘Hobby and leisure activities’, ‘Safe food production’ were shown as high frequency. In cognition towards the effects of urban agricultural activity, ‘Safe agricultural products’, and ‘Change in dietary life’ were shown to be in high points of agreement. Furthermore, in preferences of the type and activities, ‘Rooftop garden’, ‘Learning/education type home garden’, ‘Home garden utilizing the pieces of small land’, ‘Box home garden’, and ‘Personal weekend farm’ were shown to be highly preferred types. Within the effects of urban agriculture, 4 factors were categorized; ‘Negative effects of urban agriculture’, ‘Positive effects of urban agriculture’, ‘Environmental Improving effects’, and ‘Benefits effects’. In addition, 3 factors are prevalent in type and activities of urban agriculture, ‘Participations of experiencing/education programs’, ‘Cultivation of rental home gardens’, and ‘Lifestyle home garden type’. Conclusively, although the situation of urban agriculture is in the beginning stages, the potential capability of urban agriculture is great. In the future, diverse types of hardware and software programs, such as diverse education/experiencing programs and information supporting programs, will both be required for development

A study on the influence between emotional labor, customer orientation, and emotional intelligence of flight attendants

본 연구는 항공사 객실승무원의 감정노동이 고객지향성에 미치는 영향을 규명하고 다음으로 두 변수 간에 감성지능의 조절효과를 검증하였다. 연구의 목적을 달성하기 위하여 국내 항공사 2곳에 근무하는 객실승무원 171명을 대상으로 설문지를 이용한 실증조사를 하였다. 수집된 자료는 SPSS 21.0 통계패키지를 사용하여 분석하였다. 또한 감성지능의 조절효과 분석을 위해 위계적 회귀분석을 실시하였으며, 그 결과는 다음과 같다. 첫째, 객실승무원의 감정노동이 고객지향성에 미치는 영향의 분석결과는 다음과 같다. 감정노동이 고객지향성에 부분적으로 유의한 영향이 있는 것으로 나타났다. 둘째, 객실승무원의 감성지능의 조절효과 검증결과는 다음과 같다. 표면행위와 관계적 고객지향성 간의 영향관계에서 “자기감성이해” 요인과 “감성조절” 요인만이 조절효과가 있는 것으로 밝혀졌다. 본 연구 결과를 보듯이 표면행위 노출 시에도 자기감성이해능력과 감성조절능력을 잘 발휘하는 객실승무원 일수록, 고객에게 최상의 서비스를 제공할 수 있다. 따라서 자기감성이해와 감성조절능력을 적절히 관리하기 위한 방안을 모색하기 위하여 감성을 자극하는 사내 취미활동 등 감성 지향적 문화 프로그램을 개발 하는 것이 필요하다. 객실승무원의 감성지능의 강화 훈련을 통해 감성을 건강하게 유지할 수 있으며, 고객지향성으로 이어질 수 있다.

Community social capital and tooth loss in Japanese older people: a longitudinal cohort study

ObjectiveTo date, no study has prospectively examined the association between social capital (SC) in the community and oral health. The aim of this longitudinal cohort study was to examine the...

커뮤니티 활성화를 위한 컬렉티브하우스 공간특성 사례연구 - 공동생활공간을 중심으로 -

This study analyses characteristics of space to facilitate community centering on cases of collective houses in Japan and uses the results as basic data to activate collective houses as an alternative form of housing in our country. To identify the characteristics of space for active communities with collective living space, this study conducted a theoretical examination on collective houses and housing, derived territoriality, accessibility, comfort and safety as factors of community activation and analysed various cases, and the results are presented as follows: First, territoriality is a necessary condition for formation of community, and a confined and physical space. It indicates the proper size of a space and diverse spacial areas which meet the needs of residents with the proper size and amount of space (space which can accommodate diverse generations including women, the aged and the young, flexible space which changes according to the purposes and program, space which supports leisure and hobby activities, and space which can accommodate outsiders). Second, accessibility indicates an environment which supports residents' easy use of space. As the more accessible it is, the higher the frequency of its use, spatial factors (piloti, backyards, benches and tables) should be provided, community space should be arranged in a central or decentralized way and community living space should be made for each floor. As for exits, accessibility should be considered in every way; entrances connected with community spaces, open entrances and entrances accessible from outside or individual living spaces. Third, comfort satisfies the physical and mental needs of residents through separation of floors and flows between the community and individual spaces for privacy and formation of eco-friendly spaces including vegetable gardens, gardens and plant arrangements. Fourth, safety should be considered for a higher quality environment with psychological stability and comfort, for which the following are recommended: installation of hand-rails, removal of thresholds, spacial design for the socially weak, duplex and open type structures for community space, open stages and halls, as well as indoor and outdoor openness through the use of windows.

지하철 역무직 근로자의 주간수면과다증 영향 요인

본 연구는 서울시내 소재 지하철 역무직 근로자 927명을 대상으로 주간수면과다증에 영향을 미치는 요인을 파악하고자 실시하였다. 자료수집은 구조화된 설문지로 웹사이트에서 하였고, 자료분석은 SPSS 20.0 통계프로그램을 이용하였다. 연구결과는 일반적 특성에서 결혼여부가 통계적으로 유의한 차이가 있었고, 건강관련특성에서 취미/여가 활동 여부가 통계적으로 유의한 차이가 있었다. 직무관련특성에서 근무장소, 소속만족도가 유의한 차이가 있었고, 직무스트레스 요인으로 물리적 환경, 직무요구, 직무자율, 관계갈등, 조직체계, 보상부적절, 조직문화에서 통계적으로 유의한 차이가 있었다. 주간수면과다증에 영향을 미치는 요인으로는 취미여가활동, 소속만족도, 물리적 환경, 직무요구, 직무자율, 조직체계, 조직문화 이었으며 20.5%의 설명력을 나타냈다. 향후 역무직 근로자들에게 주간수면과다증을 예방할 수 있는 취미/여가활동의 권장과 직무스트레스 해소를 위한 물리적 환경개선, 조직체계의 변화 및 조직문화의 만족을 위한 중재 프로그램의 개발 및 운영을 제안한다. This study was conducted in an attempt to determine the factors that cause excessive daytime sleepiness among 927 subway station employees located in Seoul. Data were collected with a structured questionnaire through the web site and were analyzed using SPSS 20.0 statistical software. Results showed that marital status made a statistically significant difference in general characteristics, and hobby/leisure activities made a statistically significant difference in health-related characteristics. Workplace and satisfaction with the organization made a significant difference in job-related characteristics, and physical environment, job demand, job autonomy, relationship conflicts, organizational system, inappropriate compensation, and organizational culture made a statistically significant difference in job stress factors. Factors that affect excessive daytime sleepiness were hobby and leisure activities, satisfaction with the organization, physical environment, job demand, job autonomy, organizational system and organizational culture, showing a 20.5% explanatory power. This study proposes the operation of programs that can improve the physical environment, change the organizational system and increase satisfaction with the organizational culture among station employees in order that they can enjoy their hobby/leisure life and relieve job stress so that they can avoid excessive daytime sleepiness.

Hobby with Biochemistry: Use of active learning methodology in Biochemistry at the Medical School

Introduction and objectives: The learning of Biochemistry is generally considered difficult by the graduates, because studies the molecular level the metabolism of living and it demands a great capacity for abstraction by students. Thus, researchers have tried alternative methods to provid an alternative study method. Materials and methods: 178 students of the School of Medicine, PUC-PR, that course the disciplines of Medical Biochemistry I and II, were divided into 50 groups, each with 3-4 students, and were have to draw up a hobby activity with a specific theme of the Biochemistry. The selected topics were, amino acids and proteins, enzymes, cellular respiration, glycogen metabolism, gluconeogenesis, lipid metabolism, metabolic integration, dyslipidemia and atherogenesis, pathophysiology of diabetes mellitus and metabolic syndrome, mechanisms of diabetes mellitus complications. The hobby activities chosen were direct, duplex, self-defined, cryptogram, bugs game. Both issues such as the type of hobby was drawn between groups. The groups had to: elaborate hobby; presents it to class orally, applying the questions prepared; printing and expose the hobby at the wall in the University; answer an evaluation regarding the preparation of work; and all groups should get together and organize one titled magazine "Hobby with Biochemistry" and deliver it printed. Results and conclusions: According the groups, the greatest difficulty was the adequacy of the questions posed in the required format, once they had only one issue and restricted space for the responses. Furthermore, the formatting was also identified as a point very difficult in activity elaboration. On the topic of learning through the development of work, and/or a new skill groups assigned grades ranging between 7.0 and 10.0 and about 90% of the groups attributed note 10 on satisfaction of seeing the work done and its ability to produce it. According to the results, the activity proved to be an efficient tool to develop different skills desired profile of student teaching the course project, and a different learning opportunity for the student.

신경회로망을 이용한 쿼드로터의 자세 제어에 관한 연구

Recently, the studies of the Unmanned Aerial Vehicle(UAV) has been studied a variety from military aircraft to civilian aircraft and for general hobby activity aircraft. In particular, for small unmanned aircraft research for the ease of turning and hovering and Vertical-Off Take Landing(VTOL), have been studied mainly quadrotor unmanned aircraft is a type suitable for this study of small unmanned aircraft. The studies of these unmanned aircraft is the kinetic analysis requires complex processes, because these support by the aerodynamic forces on the unmanned aircraft study, and the controller design based on these dynamical analysis and experimental model analysis. In this paper, after the implementation of the basic attitude control based on a general PID controller, we propose concept design of the attitude control method on quadrotor attitude control by using the reinforcement learning algorithm of neural networks for non-linear elements not considered in the controller design.

농촌노인의 사회활동 및 여가활동이 삶의 만족도에 미치는 영향

본 연구의 목적은 농촌 노인의 사회활동, 여가활동, 그리고 삶의 만족도 간의 영향관계를 분석하는데 있었다. 60세 이상의 농촌노인들로부터 324부의 구조화된 설문서를 수집하였으며, 그 결과는 다음과 같다. 첫째, 인구사회학적 특성 중 건강상태와 경제상태가 농촌노인의 삶의 만족에 영향을 미치고 있었다. 둘째, 농촌 노인의 사회활동에서 경제활동, 종교활동 및 지역사회 참여활동은 전반적 삶의 만족에, 종교 활동과 지역사회 참여활동은 주관적 건강만족에, 경제활동은 주관적 경제만족에 긍정적인 영향을 미치고 있었다. 셋째, 농촌 노인의 여가활동에서 취미활동, 학습활동 및 사교활동은 전반적 삶의 만족에, 취미활동과 사교활동, 소일거리가 주관적 건강만족에, 취미활동과 사교활동이 주관적 경제만족에 긍정적인 영향을 미치고 있었다. The purpose of this study was to investigate the relationships among social activity, leisure activity and the level of life satisfaction of the rural elderly. 324 data was collected using structured questionnaires from the rural elderly aged 60 plus. The result of this study were as follows. First, the health and economic status of the demographic characteristics affect the level of life satisfaction of the rural elderly. Second, the economic, religious, and participation in community activity had a positive effect on the overall satisfaction level of the rural elderly life. The religious, participation in community activity. affect on the subjective satisfaction level of health positively. And the economic activity had a positive effect on the subjective satisfaction of economic. Third, the hobby and social life activity had a positive effects on the overall satisfaction of life. The hobby, social life and pastime activities had a positive on the subjective satisfaction level of health. And the hobby and social life activities affected on the subjective satisfaction of economic positively.

Health Conditions, Treatment, and Care of Residents With Dementia in Group Living–Based Care Facilities (Group Homes): Perspectives of Group Home Managers, Japan

Group living–based care facilities for patients with dementia (group homes [GH]) aim to support patients to live with dignity in a familiar environment in their community. However, although some residents may be cared for well, their dementing disease may be untreated because of insufficient differential diagnosis and a lack of consultation with specialists. We previously sent a questionnaire on the status of GH management to 550 facilities in Tohoku District to investigate the effects of the 2006 revision of Long-Term Care Insurance. This study is a secondary analysis performed to evaluate the relationship of health conditions in residents with treatment and care. The results showed that resident-related factors of “physical dysfunction” and “health care” were not related to medical factors of “working with a supporting physician” and “working with a supporting physician and nurse.” Similarly, the resident-related factor, “progression of dementia,” was not related to the medical factor, “working with a dementia specialist.” However, significant relationships were found between “progression of dementia” and a care-related factor, “support for going out”; between a resident-related factor, “progression of abnormal behavior,” and a medical factor, “hospital visit assistance”; and between care-related factors of “support of hobby activities” and “support for going out.” This analysis was performed based on data from a survey of GH managers. We conclude that it is important for GH managers and medical staff to understand each other and work together to strengthen the link between treatment and care of GH residents.

Leisure activity participation as predictor of quality of life in Korean urban-dwelling elderly.

This study investigated participation in leisure activities in urban-dwelling elderly persons in Korea and its role in predicting quality of life. The participated activities over a 48-hour period were recorded by each participant, and amount of participated time for each activity was calculated. Correlational analysis examined the relationship between the degree of participation in domains of leisure activity and quality of life. Multiple regression analysis was conducted to determine which leisure activity participation predicted quality of life. The results indicated that the participants spent the most time in "use of media". Quality of life showed a positive correlation with "use of media", "sports and outdoor leisure activity" and "hobby and other leisure activity". The results of hierarchical multiple regression analysis found that use of media, "religious activity", sports and outdoor leisure activity and hobby and other leisure activity significantly predicted quality of life after controlling for the effects of demographic variables. Of these variables, hobby and other leisure activity was the strongest predictor of quality of life. The results will augment treatment planning and activity management in enhancing quality of life by allied health professionals, especially occupational therapists. The findings are limited in that the sample consisted of urban-dwelling elderly primarily with a religious affiliation. It is recommended that a cross-cultural investigation using standard assessment measures be conducted to validate whether there is indeed similarities in time use and leisure activity participation in the elderly in different cultures.

The Tax Status of Hobbies and Other Loss-Making Activities in New Zealand

A feature of New Zealand’s income tax regime is that it imposes tax on a “gross-global” basis which was clarified with the enactment of revised core provisions in 1994. A consequence imposing income tax on a “gross” basis is that whether a receipt is liable to income tax is done so in isolation without any consideration as to whether there is a resultant net income or loss produced. The “global” basis of imposing income tax means that any such losses can be offset against any other income the taxpayer has from other sources. For several decades the Commissioner of Inland Revenue regularly reviewed tax losses reported by taxpayers with the aim of denying offset of those losses against other income where there was little prospect of the taxpayer’s activity becoming profitable. However, after the decision of the 1985 Court of Appeal in Grieve v. CIR 6 NZTC 61,682 and the enactment of revised core provisions in 1994, his scope for doing so is not as broad as was prior to these events.This paper examines the issue of whether an offset should be allowed for losses arising from activities which have poor prospects of future profitability. In particular arguments can be made for clarifying the tax status of hobby or recreational activities which are not primarily carried on with the objective of earning income but may produce gross income from time to time. A further advantage of having a specific provision to deal with these activities is that is a prescribed treatment could be offered for any past losses should that hobby metamorphose into a profitable business. Another area would be where such a rule could be applied is in the area of rental property where excessive outgoings may be incurred by a taxpayer relative to its rental generation capacity, which will ultimately be recovered by the property’s disposal at a capital gain. Consideration of the recent reforms to “mixed-use” assets will also be made as well as the non-commercial loss rules in the Australian tax regime.

The IRS eyes professor's movie: a taxation case exercise

Case description This case illustrates the tax implications of a movie produced in a foreign country that resulted in a loss. Teaching opportunities include the application of tax rules to a Schedule C business loss and a resulting net operating loss (NOL) deduction, the consideration of hobby and passive activity losses, the tax treatment of funds received in a divorce settlement, and how an individual might handle a possible IRS examination. Students are asked to prepare a revised Form 1040 for the movie business loss and the individual NOL deduction based on evidence provided in the case. Sufficient information is provided in the case to identify audit “red flags” in a tax return. Using the tale of an actual movie production in a foreign country and its consequent tax implications can provide an attractive alternative to teaching tax accounting rules that are often considered by students as “dry”.