Relevant bibliographies by topics / Entertainment Taxes

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Entertainment Taxes'

Author: Grafiati
Published: 4 June 2025
Last updated: 23 June 2025

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Journal articles on the topic "Entertainment Taxes"

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Muhammad Fitri Rahmadana. "Analisis Determinan Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel, Restoran, dan Hiburan di Kota Medan." Outline Journal of Management and Accounting 1, no. 1 (2022): 44–52. http://dx.doi.org/10.61730/ojma.v1i1.77.

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Regional tax revenue in Medan City has experienced a significant increase, thereby rendering local taxes as the primary source of financing for regional expenditures. Despite the limited fiscal capacity that stems from local revenue, local taxes continue to play a crucial role in enhancing tax revenue in Medan City. Pursuant to Law Number 28 Year 2011, the self-assessment system for collecting hotel, restaurant and entertainment taxes underscores the significance of taxpayer awareness in compliance with tax obligations and rights. This study aims to achieve two objectives. Firstly, to analyze the impact of tax knowledge, service quality, and tax audit on taxpayer awareness concerning payment of hotel taxes, restaurant taxes, and entertainment taxes in Medan City. Secondly, to examine the impact of tax knowledge, service quality, tax inspection, and taxpayer awareness on taxpayer compliance with respect to the payment of hotel taxes, restaurant taxes, and entertainment taxes in Medan City. The study employs quantitative research methods, utilizing both primary and secondary data sources obtained from the Medan City Revenue Service. Questionnaires were used to collect data, and accidental sampling was employed. Descriptive analysis and path diagram analysis were employed as analytical tools. The results of the hypothesis testing conducted by path analysis indicate that tax knowledge, service quality, and tax audits have a positive effect on taxpayer awareness of paying hotel taxes, restaurant taxes, and entertainment taxes in Medan City. Service quality and tax audits do not impact taxpayer compliance with paying hotel, restaurant, and entertainment taxes in the City of Medan. However, tax knowledge, tax inspection, and taxpayer awareness have a positive impact on taxpayer compliance with paying hotel taxes, restaurant taxes, and entertainment taxes in Medan City. This is due to the significant contribution made by hotel taxes, restaurant taxes, and entertainment taxes to local taxes in Medan City.
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Addiina, Fahma, and Rizali. "Analisis Kontribusi Pajak Penunjang Sektor Pariwisata Di Kota Banjarmasin." JIEP: Jurnal Ilmu Ekonomi dan Pembangunan 7, no. 2 (2024): 291–303. https://doi.org/10.20527/jiep.v7i2.195.

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This study examines the contribution and the impact of restaurant, hotel, entertainment, and parking taxes on Banjarmasin's local tax revenue and income, using quantitative descriptive methods and double linear regression analysis. According to the study's findings, the local tax contribution from restaurants falls into the middle range, that from hotels falls into the lower range, and that from entertainment and parking taxes. Restaurant taxes make up a smaller portion of local government revenue than hotels, entertainment taxes, and parking fees. While restaurant, entertainment, and parking taxes partially have no major influence, hotel taxes have a significant impact. 81% of the local government revenue in the Banjarmasin city area is influenced by the combined effects of the restaurant tax, hotel tax, entertainment tax, and parking tax. The remaining 19% is influenced by other factors.
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Mahyuliza, Mahyuliza, M. Fitri Rahmadana, and Eko Wahyu Nugrahadi. "Analysis of Factors Affecting Taxpayer Compliance Paying Hotel Tax, Restaurant Tax and Entertainment Tax in Medan City." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 1 (2021): 563–74. http://dx.doi.org/10.33258/birci.v4i1.1639.

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Regional tax revenue in Medan City as a source of financing has increased quite significantly, therefore local taxes remain the prima donna for financing regional expenditures in Medan City. For the Government of Medan City, although the fiscal capacity that comes from local revenue is still limited, local taxes still play an important role in increasing tax revenue in Medan City. Based on Law Number 28 Year 2011, hotel, restaurant and entertainment tax collection implements a self-assessment system so that taxpayer awareness is a very determining factor for taxpayer compliance in carrying out tax obligations and rights. This study aims 1) to analyze the effect of tax knowledge, service quality, tax audit on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) to analyze the effect of tax knowledge, service quality, tax inspection and taxpayer awareness on taxpayer compliance of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City. The research method used is quantitative research methods. There are two sources of data used, namely primary data and secondary data obtained from the Medan City Revenue Service. The data collection method used was a questionnaire. Sampling was done by accidental sampling. The analytical tool used is descriptive analysis and path diagram analysis. The results of hypothesis testing carried out by path analysis show that 1) tax knowledge, service quality and tax audits have a positive effect on taxpayer awareness of paying hotel taxes, restaurant taxes and entertainment taxes in Medan City; 2) service quality and tax audits have no effect on taxpayer compliance paying hotel, restaurant and entertainment taxes in the city of Medan, while tax knowledge tax inspection and taxpayer awareness have a positive effect on taxpayer compliance paying hotel taxes, restaurant taxes and entertainment taxes in Medan city; because the amount of hotel tax revenue, restaurant tax and entertainment provide a high contribution to local taxes in Medan City.
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Lis Lestari Sukartiningsih and Louise Erlanda Dwi Putri. "Pengaruh Penerimaan Pajak Hotel, Pajak Restoran, Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Malang Tahun 2016 - 2021." Akubis : Jurnal Akuntansi dan Bisnis 9, no. 2 (2023): 19–27. http://dx.doi.org/10.37832/akubis.v9i2.54.

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This study aims to determine the effect of hotel tax revenue, restaurant tax and entertainment tax on local revenue in Malang City in 2016-2021. This type of research is Explanatory Research, data collection methods use field studies and literature studies, with data analysis methods using quantitative descriptive statistical analysis. The data used in this study were obtained from the Malang City BKAD office, including the realization of hotel tax, restaurant tax, and entertainment tax revenue, as well as local revenue for 2016-2021.
 The results of multiple linear regression analysis show that hotel taxes, restaurant taxes, and entertainment taxes simultaneously affect local revenue. Partially, hotel taxes and entertainment taxes have no effect, the influential variable is restaurant taxes. The most dominant influencing variable is restaurant tax.
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Al-Hazmi, Raldin Alif. "Effectiveness and Contribution of Local Taxes to Cirebon Regional Revenue." Jurnal EQUITY 27, no. 1 (2024): 113–27. https://doi.org/10.34209/equ.v27i1.7661.

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One of the cities that has a lot of potential for local revenue (PAD) is Cirebon City. Various events, such as concerts, dramas, entertainment, and national and international exhibitions, are organized in Cirebon City. The entertainment tax target for Cirebon City has increased as a result of the enactment of Law No. 1 Year 2022 on Financial Relations between the Central Government and Local Government. Descriptive quantitative approach methodology was used in this study. PAD of Cirebon City in 2017-2022, projection of entertainment tax revenue, and realization of entertainment tax are the statistical data used in this study. According to the study findings, the entertainment tax of Cirebon City has an effectiveness rate of 72.87% from 2017 to 2022 despite having less stringent requirements and a very low contribution rate of 1.42%. In order to help the Cirebon City Government to maximize the potential of its area to generate tax revenue in accordance with the predetermined objectives, this study intends to provide knowledge related to the analysis of the effectiveness and contribution of entertainment tax. Keywords: Contribution, Effectiveness, Entertainment Tax, Local Tax, Local Revenue.
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Indra Hariyanto, Wa Ode Fitri Auliya Azzahra, and Al Kusman. "Rasio Efektivitas dan Elastisitas Pemungutan Pajak Daerah di Kota Kendari." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 3 (2022): 316–21. http://dx.doi.org/10.54259/akua.v1i3.991.

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This study aims to (1) show empirical evidence of the effectiveness of hotel and restaurant taxes, and entertainment taxes in Kendari City for the 2016-2020 period. (2) Shows empirical evidence of how the elasticity of hotel and restaurant taxes, and entertainment taxes in Kendari City for the 2016-2020 period. This study uses a quantitative descriptive method. The data collection method used in this research is documentation and literature study. The type of data used is secondary data, while the data source is obtained through BPKAD and BPS Kendari City. The results of the study show that the ratio of the effectiveness of collecting hotel and restaurant taxes, and entertainment taxes from 2016-2018 fluctuates but is still within the very effective criteria. The elasticity ratio of hotel and restaurant tax collection and entertainment tax from 2016-2018 runs elastic on average, although in 2018 it shows inelasticity.
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Ovina, Mastira, Zukhri Nizwan, and Saputra Darman. "Analisis Komparasi Laju Pertumbuhan dan Kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah di Kota Pangkalpinang dan Kabupaten Belitung." Journal of Political Issues 1, no. 2 (2020): 115–24. https://doi.org/10.5281/zenodo.3686761.

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<em>Local governments have the authority and obligation to implement regional autonomy more independently to reduce the level of fiscal dependence on the central goverment. One way is to maximize the recepit of PAD, one of which is local tax. The purpose of the study was to analyze the growth rate and contribution of entertainment taxes, hotel taxes and advertisement taxes on PAD in the Bangka Belitung Islands Province. The analysis used in this research is quantitative descriptive analysis, namely by collecting, compiling and calculating data in the form of reports on the realization of financial budgets in the Pangkalpinang City and Belitung Regency by using the ratio of the growth rate and contribution ratio. The results showed that the PAD of Belitung Regency was better than City of Pangkalpinang. The growth rate of entertainment tax in Pangkalpinang City lower than Belitung Regency with both categories unsuccessful, but the contribution given by entertainment tax in Pangkalpinang City is higer than Belitung Regency with the category of both being very lacking. The growth rate and contribution of hotel tax in Pangkalpinang City is lower than Belitung Regency with the category of hotel tax growth rate in Pangkalpinang City unsuccessful while Belitung Regency is less, while the hotel tax contribution is both very lacking. The growth rate and the contribution of advertisement tax in Pangkalpinang City is higer than Belitung Regency with the category of the advertisement tax growth rate, both of them are not successful while the contributions given by advertisement tax are bot very lacking.</em>
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Ratnawati, Juli, Anna Sumaryati, Enny Susilowati Mardjono, and Melati Oktafiyani. "Do Tapping Box Technology Increase Local Taxes And District Own Source Revenue?" Jurnal Akuntansi 13, no. 3 (2023): 216–28. http://dx.doi.org/10.33369/jakuntansi.13.3.216-228.

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Taxes have a very important contribution to the state because they are the main income and a manifestation of community involvement in state spending which is regulated in laws. Local taxes as one of the many sources of District Own Source Revenue have a very important role in regional development. This local taxes collection and revenue must be maximized so that the resulting District Own Source Revenue will be maximized as well. The technological innovation or the use of Tapping Box has become an important part of taxes collection and revenue. The study aims to investigate restaurant taxes, the hotel taxes, and entertainment taxes on District Own OktafiyantiSource Revenue receipts mediated by the use of Tapping Box technology. The research took place in the Regional Finance Agency (BAPENDA) of Semarang Regency. This study uses a sample of 60 with 5 years of observation. The sample is the amount of taxes or income per month received from the Regional Taxes Information System then the acquisition of the collected data was analyzed using WarpPLS. The results show that the use of Tapping Box has proven to be able to strengthen the relationship between restaurant taxes and District Own Source Revenue and also the relationship between hotel taxes and District Own Source Revenue. On the other hand, the use of tapping boxes does not strengthen the relationship between the entertainment taxes and District Own Source Revenue. This indicates that the tapping box is often deactivated so that the entertainment business owner's income is not recorded every day, which causes the entertainment taxes paid to the local government to be not optimal.
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Latipatul Hamdah, Dida Farida, and Resa Sri Wahyuni. "PENGARUH PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GARUT." LAND JOURNAL 5, no. 1 (2024): 186–93. http://dx.doi.org/10.47491/landjournal.v5i1.3399.

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This research aims to explore the impact of hotel, restaurant and entertainment taxes on original regional income of Garut Regency during the 2015-2022 period. The data for this research is sourced from the implementation reports hotel, restaurant and entertainment tax submitted by the Garut Regency Regional Revenue Agency.&#x0D; The research adopts a quantitative approach, employing data collection methods such as interviews and documents analysis, while data analysis techniques applied in this study include multiple linear regression analysis, coefficient of determination and hypothesis testing using the F test and t test. Data processing in this study was carried out using the SPSS version 26 for Windows program.&#x0D; The findings of this research reveal that collectively hotel, restaurant and entertainment taxes significantly impact local revenue. However, when examined hotel and entertainment taxes do not have a significant impact on local revenue while restaurant taxes have a significant impact on local revenue.
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Agustina, Amalia Dwi, and Arisona Ahmad. "Komparasi Penerimaan Pajak Hotel, Pajak Restoran Dan Pajak Hiburan Sebelum Dan Setelah Adanya Pandemi Covid-19." JURNAL AKUNTANSI DAN KEUANGAN DAERAH 18, no. 1 (2023): 66–75. http://dx.doi.org/10.52062/jaked.v18i1.3043.

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This research is intended to compare the receipts of Hotel Taxes, Restaurant Taxes, and Entertainment Taxes at the Mojokerto Regency before and during the Covid-19 pandemic. This research uses a quantitative method by testing secondary data sources in the form of Receipts Realization Reports on Hotel Taxes, Restaurant Taxes, and Entertainment Taxes in Mojokerto Regency for the 2018–2021 period with saturated sampling. Data are processed using Paired Sample T-tests with the Statistical Product and Service Solution (SPSS) program. This research proves that the first hypothesis, with the alleged significant difference in Hotel Tax receipts before and during the Covid-19 pandemic in Mojokerto, can be accepted. Then, the second hypothesis with the allegation that the significant difference in Restaurant Tax receipts before and during the Covid-19 pandemic in Mojokerto Regency is not acceptable, And the third hypothesis is that the alleged significant difference in Entertainment Tax receipts before and during the Covid-19 pandemic in Mojokerto Regency can be accepted.
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Dissertations / Theses on the topic "Entertainment Taxes"

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Brownlow, Rosalind. "Tales from the cardioverse : exploring the lived experiences of learning through online entertainment-education." Thesis, University of Huddersfield, 2015. http://eprints.hud.ac.uk/id/eprint/25439/.

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In the last decade entertainment-education has emerged as a key educational approach to promoting personal and social change amongst the general population in mass media contexts such as radio and television. Audiences of entertainment-education are commonly presented with educational messages embedded in soap-opera style dramas that are designed to prompt individuals to explore their values and beliefs and make positive choices about their actions and behaviours. Its use with learners in higher education is however limited and there is a paucity of research regarding its transferability to the online learning environment. In order to understand how nurses learn through online entertainment-education in the higher education context I interviewed nine registered nurses who had studied in these circumstances using Interview Plus technique. The interviews were taped, transcribed and subsequently analysed using Smith and Osborne’s (2003) steps for Interpretive Phenomenological Analysis. Parasocial learning emerged from nurse learners’ experience of entertainment-education as an active, reflective response to an emotional encounter between a nurse learner and an online character. It promoted changes in nurse learners’ attitudes leading them to act as change agents in the clinical environment. Alternatively nurse learners engaged in monophonic learning. This unilateral approach appeared lead to a reduction in their communicative capacity and their sense of therapeutic agency. The online learning environment appeared to enhance the experience of learning through entertainment-education by facilitating social support for learning. Nurse learners were able to increase their social capital through online social networking; a sense of identity concealment in the form of a virtual mask appeared to liberate them to participate. Some nurse learners however seemed to experience a sense of identity revelation in the form of a virtual window which inhibited their willingness to contribute. By promoting parasocial learning it seems entertainment-education has the potential to enrich the nursing curriculum. It places the patient voice at the centre of the educational experience and stimulates nurse learners to shape care. It seems entertainment-education can be usefully adopted in higher education with nurse learners. The online learning environment appears to be an appropriate media for learning through-entertainment-education. It affords an increase in social capital through meaningful social interaction and promotes freedom to participate through a sense of identity concealment. As liberation through identity concealment was not a universal experience approaches to identity concealment/revelation would need to be carefully considered. Monophonic learning emerged as an alternative experience of learning through entertainment-education. As the factors that influence the adoption of monophonic learning remain unclear they would benefit from further exploration.
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Griffin, Stephanie A. "A qualitative inquiry into how romantic love has been portrayed by contemporary media and researchers." Columbus, Ohio : Ohio State University, 2006. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1149001149.

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Books on the topic "Entertainment Taxes"

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L, Mack Robert, ed. Arabian nights' entertainments. Oxford University Press, 2009.

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L, Mack Robert, ed. Arabian nights' entertainments. Oxford University Press, 1995.

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Isak, Dinesen. Carnival: Entertainments and posthumous tales. Grafton, 1987.

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Ward, Virginia A. Kitchen table tales. AuthorHouse, 2005.

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Swynnerton, Charles. Romantic tales from the Panjab with Indian nights' entertainment. Asian Educational Services, 2004.

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Kendrick, Walter. The thrill of fear: 250 years of scary entertainment. Grove Weidenfeld, 1991.

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Basile, Giambattista. Giambattista Basile's The tale of tales, or, Entertainment for little ones. Wayne State University Press, 2007.

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Basile, Giambattista. Giambattista Basile's The tale of tales, or, Entertainment for little ones. Wayne State University Press, 2006.

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Robbins, Norman. Snow White: A pantomime. Samuel French, 1996.

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Sotamaa, Olli, and Jan Svelch, eds. Game Production Studies. Amsterdam University Press, 2021. http://dx.doi.org/10.5117/9789463725439.

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Video games have entered the cultural mainstream and now rival established forms of entertainment such as film or television in terms of economic profits. As careers in video game development become more common, so do the stories about precarious working conditions and structural inequalities within the industry. In Game Production Studies, an international group of researchers takes a closer look at the everyday realities of video game production, ranging from commercial studios to independent creators. Across sixteen chapters, the authors deal with issues related to labour, production routines, or monetization, as well as local specificities. As the first edited collection dedicated solely to video game production, this volume provides a timely resource for anyone interested in how games are made and at what cost.
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Book chapters on the topic "Entertainment Taxes"

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Presser, Rachel. "The Bonus Round of Travel, Meals, and Entertainment Expenses." In The Definitive Guide to Taxes for Indie Game Developers, 2nd ed. CRC Press, 2023. http://dx.doi.org/10.1201/9781003335733-12.

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Santo, Avi. "Retail Tales." In Configuring the Field of Character and Entertainment Licensing. Routledge, 2022. http://dx.doi.org/10.4324/9781003321156-6.

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Kibbat, Harald. "Oral Tradition versus Digital Storytelling: On Educational Effects of Middle European Folk Tales and Their Value for Digital Storytelling." In Technologies for Interactive Digital Storytelling and Entertainment. Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-27797-2_40.

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Gaston, Bruce. "Adrian." In Saki (H.H. Munro). Open Book Publishers, 2024. http://dx.doi.org/10.11647/obp.0365.07.

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Adrian, a social climber from a working-class family, does his best to present himself as a member of high society. The aunt of one of his well-off friends takes him under her wing and invites him to accompany her on a holiday to the Alps. There Adrian gets carried away by high spirits and causes trouble by first introducing a baby dressed up as a pig into one of the entertainments that had been organised for the guests and then by swapping all the room numbers on the doors in their hotel. The story ends with the aunt desperately contacting her nephew so that he can help her contact Adrian’s mother and have him brought home.
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Rudy, Kathryn M. "Chapter 4." In Touching Parchment: How Medieval Users Rubbed, Handled, and Kissed Their Manuscripts. Open Book Publishers, 2024. http://dx.doi.org/10.11647/obp.0379.04.

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Late-medieval courtiers had a voracious appetite for literature and commissioned works that ranged from historical and religious narratives to romantic and didactic literature. They especially had a taste for rhyming texts, which they patronized and performed. This literature, including the chivalric tales and the "Mirror for Princes" guides to statecraft, not only provided entertainment but also served to affirm the identity and legitimacy of the nobility. The chapter treats a few examples in depth, including a copy of Gautier de Coinci's "Miracles of Our Lady" manuscript, which was read aloud in court. Marks of wear on the folios reveal that the recitations were accompanied by the physical interaction with images. The manuscript reveals how performance, which involved touching and gesturing to the illuminations, enhanced audience engagement, thereby merging visual art with storytelling. The chapter further explores the shift from Latin to vernacular literature, the versification of prose, and the implications for literacy and the use of manuscripts beyond ecclesiastical or administrative contexts. It discusses the transition from silent, solitary reading to the auditory experience of public readings, contrasting scholarly debates on this shift and presenting evidence of performance practices, such as the use of prolectors. Ultimately, the chapter underscores how courtly life was reflected and shaped by its literature, with manuscripts functioning as performative objects that engaged audiences and readers in a shared cultural and educational experience. The chapter concludes by suggesting that this interaction with texts and images was not just for entertainment but also a part of the court's ritualistic and moral instruction.
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Zhao, Chunrong, Li Yan, Juanlin Fu, et al. "Impact of Residential Land Use Function Mix on Residents’ Travel Behavior from the Perspective of Carbon Emissions: A Case Study of Gaoshui District in Mianyang, China." In Lecture Notes in Civil Engineering. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-8401-1_28.

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AbstractResidential areas, as the main places for urban population activities, are the basic spatial units for reducing carbon emissions. The mix of residential land use functions is closely related to residents’ daily travel. This paper takes the Gaoshui district of Mianyang city as an example, uses carbon emissions as a measurement tool, constructs a family travel carbon emission quantitative estimation model and a land use function mix calculation model, compares and analyzes the differences in residents’ travel behavior in each sample area, and uses a linear regression model to analyze the impact of function mix on residents’ travel behavior. The results show that there are spatial differences in residents’ shopping, entertainment, medical treatment, commuting and other travel behaviors in the 12 sample areas; the function mix has no significant impact on family commuting carbon emissions, but has a significant negative impact on non-commuting carbon emissions, and mixed development of residential areas has a positive significance for reducing carbon emissions.
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Harris, Jennifer L., Frances Fleming-Milici, Ashley N. Gearhardt, et al. "Digital Food Marketing and Children’s Health and Well-being." In Handbook of Children and Screens. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-69362-5_12.

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AbstractUnhealthy food and beverage marketing to children, including adolescents, leads to diet-related negative health outcomes. In recent years, food brands have pioneered highly engaging, rewarding, and targeted digital marketing techniques with enormous youth appeal to reach children online. As with traditional TV advertising, digital marketing primarily promotes unhealthy products and negatively affects children’s food preferences and diets. However, online marketing is often disguised within entertainment content, including games and endorsements by celebrities and popular influencers, spreads virally through peer networks, and takes advantage of adolescents’ unique developmental vulnerabilities, including importance of peers and social status, identity formation, and reward sensitivity and risk taking. Online food marketing also disproportionately targets “multicultural” youth, thus the negative effects may be greater for Black and Hispanic youths who face higher health risks and exposure. Moreover, children’s online behavior is tracked and used to target content and marketing messages, threatening their rights to privacy and freedom from exploitation. Yet, parents, educators, and child health providers have very few options to shield young people from digital marketing exposure and resulting harm, and most food marketing policies only address advertising to children younger than 13 years. Government-sponsored restrictions on digital food marketing and online privacy protections for youth are likely necessary.
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Afshari, Mehran. "Stories and Tales: Entertainment as Literature." In Persian Prose. I.B.Tauris, 2021. http://dx.doi.org/10.5040/9780755617821.ch-008.

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Penney, Joel. "Hot Takes and Clickbait." In Pop Culture, Politics, and the News. Oxford University PressNew York, 2022. http://dx.doi.org/10.1093/oso/9780197557587.003.0005.

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Abstract This chapter provides an in-depth look at the economics of entertainment journalism and how coverage of political controversy in pop culture aligns with the broader profit-making strategies of digital media companies and demands for online clicks and social media shares. Through interviews, the chapter explores how journalists at the nexus of pop culture and politics adopt strategies to negotiate the pressures of “clickbait” commercialism—such as pegging long-developing works of social and political criticism to the biggest blockbuster entertainment events of the day—as well as how they address critiques about its quality and sincerity and accusations of cynical pandering to polarized audiences. The discussion interrogates the seeming contradiction of the news industry’s embrace of pop culture controversy to serve bottom-line needs and its simultaneous devaluing of professional roles and expertise in entertainment journalism which threatens to hold the field back from fulfilling its important public mission.
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Bergonzi, Bernard. "Entertainments." In A Study in Greene. Oxford University PressOxford, 2006. http://dx.doi.org/10.1093/oso/9780199291021.003.0004.

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Abstract Some time after it was published Greene decided that later editions of Stamboul Train would describe it as an ‘entertainment’. Then in 1936 he published A Gun for Sale, a novel that was specifically called ‘an entertainment’ on the title page, establishing a sub-genre of his own fiction. Eventually, when he was preparing the Collected Edition, Greene abandoned the distinction. The entertainments that he wrote in the late 1930s and 1940s were, indeed, not all that different from the books he regarded as novels, but they drew more directly on the conventions of popular fiction and allowed Greene to indulge his liking for melodrama. They were also very conscious of threatening historical forces. A Gun for Sale is a gripping thriller though of a very literary kind, full of quotations from, or allusions to, poems and plays. It opens with a murder and turns into a manhunt, with armed police in pursuit of an armed fugitive. Most of the novel takes place in darkness or fog.
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Conference papers on the topic "Entertainment Taxes"

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Bernardin, Deden Edwar Yokeu, and Iwan Sofyan. "The Influence of Hotel Taxes and Entertainment Taxes toward District Own Source Revenue in Bandung City." In 1st International Conference on Islamic Ecnomics, Business and Philanthropy. SCITEPRESS - Science and Technology Publications, 2017. http://dx.doi.org/10.5220/0007076900670072.

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Martini, Rita, Sovi Julianda Wahya, and Eka Jumarni Fithri. "The Role of Hotel, Restaurant and Entertainment Taxes for the Local Revenue in South Sumatera." In International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/assehr.k.220301.156.

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Mikulić, Davor, Damira Keček, and Željko Lovrinčević. "EXAMINING THE IMPACT OF COVID-19 PANDEMIC ON TOURISM SECTOR USING INPUT-OUTPUT ANALYSIS: THE CASE OF CROATIA." In Tourism in Southern and Eastern Europe 2021: ToSEE – Smart, Experience, Excellence & ToFEEL – Feelings, Excitement, Education, Leisure. University of Rijeka, Faculty of Tourism and Hospitality Management, 2021. http://dx.doi.org/10.20867/tosee.06.29.

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Purpose – The purpose of the study is to determine the impact of COVID-19 pandemic on tourism and other economic sectors included in the tourism value chain in Croatia. The evaluation of total effects is important in order to evaluate effectiveness of policy measures introduced by Croatian government. Methodology – The estimation of COVID -19 effects on Croatian economy is based on standard input-output model. The open I-O model quantifies indirect effects generated in the tourism value added chain. Closed I-O model estimates induced effects related to the decrease in the net disposable income of the employees which participated in the tourism sector production chain. Findings – Strong reduction in international tourism caused by COVID -19 resulted in significant decrease in activity of many other industries. Besides hotels and restaurant, the most affected sectors were transport, trade, food industry, sports and entertainment services. Total value of indirect and induced tourism effects is bigger than value of direct effects in terms of employment and value added because of multiplier effect. Government subsidies in the form of income support for companies which retained employees have only short-term and limited effects. Negative COVID -19 effects were partially mitigated by output rise in other domestic sectors. GDP decline was more pronounced than GVA since indirect taxes, notably VAT and excise duties were particularly sensitive to negative trends in tourism activity. Contribution – The methodology applied provides the reliable analytical background for analyses of impact of negative exogenous shock affecting tourism and total Croatian economy and assessment of government policy response effectiveness
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Chumachenko, Oleksandr, Ivan Openko, Yevheniia Kryvoviaz, et al. "Economic analysis of land use in European countries." In 24th International Scientific Conference. “Economic Science for Rural Development 2023”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2023. http://dx.doi.org/10.22616/esrd.2023.57.051.

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The main idea of the study is to substantiate the dependence of financial and economic indicators on the efficiency of the use of land and resource potential in the structure of land use in European countries. Research is aimed at determining the influence of the land use system on the sectoral components of the economy of European countries. To achieve the goal, land use was grouped taking into account the types of economic activity and institutional sectors of the economy. Typification of land uses was carried out, taking into account the types of economic activity and institutional sectors of the economy of countries, and the corresponding types of land uses were formed, namely, food-forming, ecologically stabilizing, social-infrastructural, production-commercial - economic-forming. The proposed grouping system consolidated the following types of economic activity: forestry, agriculture, construction, industry, transport, trade, IT, scientific and technical, financial and insurance activities, administrative activities, defense, government, management, education, health care and social services, other services (taxes, arts, entertainment and recreation). As part of the study, the relationship between economic indicators of profitability (average GDP per unit area) and the use of land resource potential was identified, taking into account the institutional sectors of the country's economy. The conducted analysis demonstrates to what extent the income of a certain sector of the economy depends on the area of land use, which participates in the formation of economic benefits. Based on the circle-centric model, it was established that the increase in economic efficiency from the use of land-resource potential is proportional to the distance from the centre of the model (mainly food security) to the top (economy-forming industries of production).
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Ahn, JoongHo, Sehwan Oh, and Hyunjung Kim. "Korean pop takes off! Social media strategy of Korean entertainment industry." In 2013 10th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2013. http://dx.doi.org/10.1109/icsssm.2013.6602528.

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Savery, Richard, Madhukesh Ayyagari, Keenan R. May, and Bruce N. Walker. "Soccer Sonification: Enhancing Viewer Experience." In ICAD 2019: The 25th International Conference on Auditory Display. Department of Computer and Information Sciences, Northumbria University, 2019. http://dx.doi.org/10.21785/icad2019.037.

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We present multiple approaches to soccer sonification, focusing on enhancing the experience for a general audience. For this work, we developed our own soccer data set through computer vision analysis of footage from a tactical overhead camera. This data set included X, Y, coordinates for the ball and players throughout, as well as passes, steals and goals. After a divergent creation process, we developed four main methods of sports sonification for entertainment. For the Tempo Variation and Pitch Variation methods, tempo or pitch is operationalized to demonstrate ball and player movement data. The Key Moments method features only pass, steal and goal data, while the Musical Moments method takes ex-isting music and attempts to align the track with important data points. Evaluation was done using a combination of qualitative focus groups and quantitative surveys, with 36 participants completing hour long sessions. Results indicated an overall preference for the Pitch Variation and Musical Moments methods, and revealed a robust trade-off between usability and enjoyability.
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Steinmuller, Antje, and Christopher Falliers. "Catalyzing the Commons - Inverting the Participatory Process in the Production of Public Space." In 2017 ACSA Annual Conference. ACSA Press, 2017. http://dx.doi.org/10.35483/acsa.amp.105.67.

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The role, form, and locus of public space in urban environments has changed. Indoor entertainment spaces often replace the urban exterior as places of collectivity and chance encounter; austerity measures and rapid densification alike are factors in the proliferation of Privately Owned Public Open Spaces(POPOS); and in cities across the globe, the public itself has changed as a consequence of multifaceted migration patterns. At the same time, there has been a widespread resurgence of interest in the ‘urban commons’,understood as collectively appropriating and regulating urban resources. This trend has altered the relationship of citizens to architects in the production of urban collective space. The diversity of stakeholders in traditional public space design has led to complex design and planning processes for architects that offer only intermittent citizen participation in the process of constructing a final outcome.Urban commons projects, in contrast, are based on local citizen initiation, direct negotiation between stakeholders, long-term involvement of citizens, and the evolution of public space over time. In commons projects, the involvement of architects takes on the form of intermittent participation, using acupunctural interventions to catalyze the next steps in the commons’ evolution, thus inverting the role of citizens and architects in the production of public space.
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Özmen, Alparslan. "An Emotional Approach to City Branding: Experiential Marketing." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01753.

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Nowadays, transportation, communication, technology and scientific developments are rapidly changing all areas. Consumers have been changed by the intensification of rivalry. Businesses have to produce proper products and services by giving more attention to changing consumer demands and needs against this rivalry. So, the experience economy is seen to take the place of the service economy. In this context, marketing strategies rather than selling products and services varies as to ensure consumer experience. Thus, the experience economy is starting with proposing products and services as a theater or visual art. Service here; to put on the stage is to create unforgettable moments and memories for customers. Today consumers are looking for features that address to their emotions and feelings. In this sense, experience takes the place of the functional value by providing mental, emotional, cognitive, behavioral and relational values. Consumption experience, is composing the focal point of the experiential approach, creating fantasies, emotions and entertainment. From this point they entered rivalry and began branding in cities. Therefore, all the dynamics of the city is necessary to make a difference by staging features that the experiential marketing has revealed. With which properties cities must be at the forefront, they should be identified and tried to be marketed. Experiential marketing will create an unforgettable experience by making the biggest help for city branding. By taking experiential marketing, the study will attempt to evaluate its effect to city branding with making conceptual analysis in the theoretical structure framework.
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Zhang, Kai, Vyom Kumar, and Max Zhang. "Interactive Web: Leveraging AI-Driven Code Generation to Simplify Web Development Algorithms for Novice Programmers." In 6th International Conference on Artificial Intelligence and Big Data. Academy & Industry Research Collaboration Center, 2025. https://doi.org/10.5121/csit.2024.150107.

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In the history of computer science, the development of algorithms has long been pivotal to building the many programs used every day by civilians, such as programs for texting, entertainment, research, and anything on the internet. However, this programming remains time-consuming, and expensive, and requires years of expertise to master. Even if completing a singular project is not particularly difficult, the knowledge required to create that project might take years to learn. Since the development of AI, the process of fabricating algorithms has been shortened greatly. Anybody with internet access can make software using AI, but a novice in programming would still struggle with creating new code from a Pseudocode created by AI. By utilizing the OpenAI API, we created InteractiveWeb, a program that takes input from a user, sends it to ChatGPT, and, after creating an initial model of that program, repeatedly develops a new and improved version based on previous code. With this program, the AI could accurately develop instructed projects, allowing it to create the fully working games of Minesweeper, Connect 4, and even Chess by repeatedly refining code based on user feedback and self-debugging. InteractiveWeb aims to lower barriers to entry for novice programmers, foster creativity, and reduce burnout often associated with manual code development. Key results demonstrate improved coding efficiency, accuracy of results, and user satisfaction, highlighting the system’s potential as a transformative educational and development tool.
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Zheleva, Aleksandra, Michał Kacper Gil, Edoardo Pelosin, Durk Talsma, Lieven De Marez, and Klaas Bombeke. "Kitchen Horrors: Unraveling the Influence of Multimodal Stressors on User Experience in Virtual Reality through Electrodermal Activity." In 15th International Conference on Applied Human Factors and Ergonomics (AHFE 2024). AHFE International, 2024. http://dx.doi.org/10.54941/ahfe1004982.

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The last couple of years have seen a surge in the quality of on-site multiplayer virtual reality experiences. The shift to standalone VR headsets, the decrease in latency and the increase in reliability of rendering VR content have all benefited the rise of VR entertainment parks. The next frontier, however, seems to be the inclusion of sensor data (e.g., electrodermal activity signals) to aid the creation of adaptive VR experiences that are equally immersive for all users. If we can assess the specific impact certain stimuli have on the user during an immersive experience, creators will not only be able to create more engaging content but also design feedback loops to bring to users personalized VR experiences in real time. The current study takes a vital step in this direction by measuring electrodermal activity (EDA) to differentiate between stress responses to visual, audio, and audio-visual stimuli in a haunted VR kitchen game. The study leverages data from 13 participants who underwent a 40-minute-long virtual reality experience. The analysis suggests that relying solely on cleaned EDA data to differentiate between stress and no-stress conditions may not be effective, despite subjective reports of such distinctions. However, a more detailed analysis of EDA features (i.e., EDA peak amplitude and SCR peak amplitude) reveals the ability to not only differentiate between the impact of various stimuli modalities (audio, visual, and audio-visual) on stress responses but also discern between individuals’ responses. These findings underscore the imperative for adaptive VR experiences tailored to the unique responses of individual users, pointing towards a future where personalized, real-time immersive experiences can be finely crafted based on users' physiological reactions.
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Reports on the topic "Entertainment Taxes"

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Hu, Fangli. Indonesia’s entertainment tax hike taxes prospects for tourists and locals alike. East Asia Forum, 2024. http://dx.doi.org/10.59425/eabc.1713564000.

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