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The paper analyses potentials, challenges and problems of the rural tourism from the point of view of its impact on sustainable rural development. It explores alternative sources of income for rural people by means of tourism and investigates effects of the rural tourism on agricultural production in local rural communities. The aim is to identify the existing and potential tourist attractions within the rural areas in Southern Russia and to provide solutions to be introduced in particular rural settlements in order to make them attractive for tourists. The paper includes the elaboration and testing of a methodology for evaluating the rural tourism potentials using the case of rural settlements of Stavropol Krai, Russia. The paper concludes with a ranking of the selected rural settlements according to their rural tourist capacity and substantiation of the tourism models to be implemented to ensure a sustainable development of the considered rural areas.

With digitization, journalistic companies tested out different ways of creating value through the capabilities that technology provides. Online newspapers applied the experience they had with their print versions to brand extensions, aiming to build revenue models that went beyond the classic models for advertising and charging for content. Their goal was to leverage brand value by expanding their name to a new product. This study focuses on Unidad Editorial, which undertook various initiatives testing the power of the digital brand elmundo.es and expanding the boundaries of the business. We use information obtained from 23 semistructured in-depth interviews with executives from the early days of their online business to the present, providing a comprehensive picture. Elmundo.es’s experimentation with brand extensions and other non-advertising revenue sources helps us understand digital media’s shift towards charging for content –which the Covid-19 pandemic provided a favorable environment for– in their search for alternatives to compensate for the decline in advertising revenue. New brand extension projects, for which brand strength and consistency with the original product are determinative, remain open. In addition, these new practices will be subject to the journalistic companies’ investment capabilities.

In diverse ecosystems, invasive plant species represent a serious threat for nature conservation by leading to loss of native species as well as environmental degradation. The water hyacinth (Eichhornia crassipes) belongs to the top 10 worldwide most troublesome aquatic weeds. This study assesses the use of this invasive plant as a new source of raw material for handicrafts to substitute for the traditionally used papyrus (Cyperus madagascariensis) in the poor and remote region of Lake Alaotra in Madagascar. It has been recently observed that the current exploitation of papyrus in this region adds pressure on the receding Alaotra wetland and notably decreases habitat and food resources for the locally endemic and critically endangered lemur species Hapalemur alaotrensis. Within our research, water hyacinth handicrafts were produced by local artisans and compared with papyrus handicrafts regarding production path (collection, transportation, and processing of raw material) with a focus on financial costs, workload, and selling price. In addition, structured interviews were conducted with town-based handicraft retailers and potential customers to specify market expectations (quality, design, and marketing strategies). Our study revealed that despite the requirement for a longer time regarding raw material selection and drying (7 days vs 3 days) as well as additional financial costs (23% in addition) for ornaments, water hyacinth handicrafts displayed many advantages in comparison to papyrus handicrafts: (a) assembling water hyacinth handicrafts was easier and faster (33% less time investment), (b) led to robust products that were rated as being of acceptable to very good quality by 91% of the interviewees (c) and sold at three times (mean 2.25 US$) the sale prices of the traditional papyrus handicrafts (mean 0.75 US$). The use of water hyacinth has therefore the potential to increase local household incomes, open up new markets, and attenuate the pressure on the Alaotra wetland biodiversity by reducing the use of papyrus. A SWOT (strengths, weaknesses, opportunities and threats) analysis combined with research findings on rural handicrafts was drafted to identify four main steps for promoting the market establishment of water hyacinth handicrafts at Lake Alaotra: creation of artisans' clusters and networks, improvement of managerial and marketing competence, access to finance and exploration of markets possibilities. This research can provide insights for other small rural handicraft enterprises in developing countries facing problem with water hyacinth throughout the world. Dans divers écosystèmes, les plantes envahissantes représentent une menace sérieuse pour la conservation de la nature car conduisant à l'extinction des espèces natives et à la dégradation de l'environnement. La jacinthe d'eau (Eichhornia crassipes) est une des 10 plantes les plus envahissantes au monde. Cette étude cherche à estimer l'utilisation de cette plante comme source de matière première artisanale pour remplacer l'usage traditionnelle du papyrus (Cyperus madagascariensis) au niveau de la région pauvre et reculée du Lac Alaotra à Madagascar. Il a été récemment observé que l'exploitation actuelle de papyrus ajoute plus de pression vis-àvis de la zone humide d'Alaotra et affecte l'habitat et les ressources alimentaires de Hapalemur alaotrensis, un lémurien localement endémique et en danger critique. Au cours de notre recherche, des produits artisanaux faites à partir de la jacinthe d'eau ont été produits et comparés avec ceux faites à partir du papyrus en considérant les étapes de production (la collecte, le transport et l'élaboration du produit) et en se focalisant sur les coûts, l'intensité du travail et les prix de ventes des produits. De plus, des interviews ont été réalisées avec des vendeurs et acheteurs citadins de produits artisanaux pour spécifier les exigences du marché. Nos résultats montrent que malgré la plus longue durée de sélection et de séchage (sept jours vs trois jours) et les couts additionnels (23% en plus) pour les décorations, les produits artisanaux faites à partir de la jacinthe d'eau présentent plus d'avantages en comparaison avec ceux faites à partir du papyrus : (a) l'assemblage des produits est plus facile et rapide (33% moins de temps), (b) conduisant à des produits robustes jugés comme acceptable jusqu'à de très bonne qualité par 91% des interviewés (c) et vendus trois fois plus (moyenne 2.25 US$) le prix des produits faites en papyrus (moyenne 0.75 US$). Ainsi l'usage de la jacinthe d'eau a le potentiel d'augmenter les revenues familiales, d'ouvrir de nouveau marché et d'atténuer les pressions humaines sur la zone humide de l'Alaotra et de sa biodiversité par la réduction de l'usage du papyrus. Une analyse SWOT (Forces, Faiblesses, Opportunités et Menaces) combinée avec des recherches scientifiques touchant les produits artisanaux ruraux a permis d'identifier quatre étapes pour le développement du marché des produits artisanaux faites à partir de la jacinthe d'eau de l'Alaotra : la création de groupe et réseau d'artisans, l'amélioration des compétences managériales et marketing, l'accès aux ressources financières et l'exploration des possibilités du marché. Cette recherche fournit des idées et recommandations pour le développement d'autres produits artisanaux ruraux au niveau des pays en voie de développement subissant des problèmes avec la jacinthe d'eau.

The purpose of this article is to study the attitudes of the athletes towards the motivation of \"high achievements\" in the framework of the development of professional sports in Russia. The analysis of the established practices in professional sports allows evaluate the existing system from the point of view of an athlete. A multistage survey was chosen as the main research method. The general sample of this study is represented by 17-45-year-oldsports masters, international sports masters and honored sports masters whose main occupation and a source of income and \"social capital\" to meet most social needs includes sports activities such as training and demonstration of \"high sports results\". The study shows that Russian athletes evaluate the positive dynamics in their activities by the level of remuneration.

The past two decades in Eastern Europe and the former Soviet Union have been times of tremendous change, with countries undergoing rapid transformation from centrally-planned to market-oriented economies. While poverty increased during the initial years of transition, primarily on account of the sharp economic contraction, the resurgence of economic growth in the region since 1998 has resulted in a rebound in household incomes and living standards. Data from the 2006 Life in Transition Survey (LiTS)—a joint initiative of the European Bank for Reconstruction and Development and the World Bank—provides a unique opportunity to investigate the extent to which citizens of ECA countries are satisfied with their lives and with the performances of their governments, and to study key factors influencing their outlook in a systematic way across all countries of the region. The main objective of the LiTS was to assess the impact of transition on people, covering four main themes. First, it collected personal information on aspects of material well-being, including household expenditures, possession of consumer goods such as a car or mobile phone, and access to local public services and utilities. Second, the survey included measures of satisfaction and attitudes towards economic and political reforms as well as public service delivery. Third, the LiTS captured individual 'histories'—key events and episodes that may have influenced their attitudes towards reforms, and information on family background, employment, and coping strategies. Finally, the survey also attempted to capture the extent to which crime and corruption are affecting peoples' lives, and the extent to which individuals' trust in other people and in state institutions has changed over time.

In high-income countries, the percent of the population covered under mandatory old-age pension programs is typically high but often incomplete; in low- and middle-income countries, coverage is low and even stagnant. At the same time, older people are less able to rely on family and community support as a result of growing urbanization and migration. And low-income workers and the poor simply cannot save enough to prepare for their old age. As a response, many countries are considering or have already implemented various forms of retirement income transfers aiming to guarantee a minimum level of income during old age. Despite the growing popularity of these programs, research assessing their success has been limited. 'Closing the Coverage Gap: The Role of Social Pensions and Other Retirement Income Transfers' brings together a group of renowned academics, policy analysts, and policy makers working in the area of pensions and public policy. They discuss how social pensions and other retirement income transfers can be used to close the coverage gap of mandatory pension systems: how they operate, when they can be appropriate, and how to make them work. The book reviews the experiences of low-, middle-, and high-income countries with the design and implementation of retirement income transfers. The book analyzes design issues related to financing, incentives, targeting mechanisms, and administration, and also identifies the role of promising instruments such as matching contributions to reach parts of the informal sector.

我國與其他國家締結之租稅協定，具有國內法效力，且屬於特別法性質，倘若租稅協定對於營業所得之來源地標準，有特別規定時，應優先適用之（所得稅法第124條）。關於營業所得之來源地標準，租稅協定範本僅規定在境內營業，至於境內營業之判斷標準，日本立法例以往採取「實質經濟活動地點」是否在國內作為判斷基準，包括應考量貨物所在地、締約地，以及重要締約過程地點等因素。美國立法例為統一簡便管理，使徵納雙方便於遵循，原則上採取「法律上所有權移轉地點」，作為判斷基準。德國及日本立法例，參照OECD租稅協定範本第7條規定：「無常設機構，則無課稅」之課稅法則，對於營業所得之境內來源所得判斷標準，原則上採取「常設機構」標準，以歸屬於境內常設機構之營業所得，才作為境內來源所得之課稅範圍。在跨越境內及境外之營業活動，取得之混合來源所得，應按照比例分配其境內外之來源所得。如果無法明確劃分生產與銷售之價值貢獻時，則導入推計課稅之法理。亦即依據納稅義務人提供之資料為基礎，按照獨立企業原則進行推計課稅。

Poor people derive most of their income from work; however, there is insufficient understanding of the role of employment and earnings as a linkage between growth and poverty reduction, especially in low income countries. To provide inputs into the policy discussion on how to enhance poverty reduction through increased employment and earnings for given growth levels, this study explores this linkage in the case of Bangladesh. The study provides a background discussion of poverty, reform, and growth in Bangladesh, followed by an overview of the labor market: demographies, the institutional structure of the labor market, and the labor market indicators. A poverty profile of the labor market is developed, including a discussion of the income sources and a decomposition of poverty reduction and growth. Other issues discussed include rural versus urban conditions; men, women, and children in the labor market; self-employment and household employment; and socioeconomic inequalities.

Most Americans receive their health insurance through employer-sponsored programs. Because farmers are self-employed, it has not been clear whether persons in farm households are as likely to have health insurance as all U.S. persons. We find that persons in farm-operator households are just as likely to have health insurance coverage. The majority of farm households allocate time to off-farm work that often provides employer-sponsored insurance. We estimate a two-stage simultaneous probit model to quantify the role of health insurance in increasing the likelihood of operators and spouses allocating time to off-farm work.

Purpose – The purpose of this paper is to examine the range of products and services offered by the professional cricket teams in the UK. To what extent have they added to their core activity of staging matches? Design/methodology/approach – A case study approach was adopted using both quantitative and qualitative methods. The accounts of the 18 teams and the governing body were reviewed to analyse the flow of income within the sport and categorize its sources. Interviews were then held with senior commercial staff of 12 of the teams. Findings – All of the teams had engaged in brand extensions, offering a category of products/services that were more concerned with facilities utilization. These were not aimed at fans of the teams, as with conventional sporting extensions, but at a different market. Though there was some overlap between customers. The use of alliances and joint ventures was common in the provision of these lines. Research limitations/implications – The research is limited to a single sport, with the portfolio being investigated from a management as opposed to a consumer perspective. The findings are likely to be relevant to other sports teams, particularly small and medium-sized enterprises, where income from the sport alone is insufficient to maintain professional status. Originality/value – This paper adds to the previous research on typologies of brand extensions in sport by incorporating product/service lines that were aimed at resource utilization and different markets.