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This chapter presents a spiritual or wisdom-based approach to development, its rationale, conceptualization, methods and examples of applications. The politics of being proposes that societies explicitly make the fulfillment (‘being’) of all its members – humans and non-humans – their main goal, which should guide the development and implementation of public policies. It stands in opposition to the current development paradigm focused on economic growth or ‘having’, and rooted in a set of modern western values – individualism, materialism, reductionism, anthropocentrism, etc. By nourishing our relational nature, the politics of being can address the root causes of the meta crisis the world is facing, reconciling human flourishing with sustainability and supporting the cultural evolution that is needed. It proposes a dialogue between wisdom and science, the two main areas of knowledge, to guide its design and implementation. It conceptualizes ‘being’ as the actualization of our truest ‘being’ and our highest ‘being’. This means that societies should provide the right conditions for their human members to express themselves and fulfil their healthy aspirations, as well as to develop human virtues and qualities. Wisdom traditions and spiritual teachings offer relevant insights into the nature of human fulfilment and the process of spiritual evolution that can be applied to societies. They emphasize the cultivation of spiritual values and qualities such as love, peace, happiness, life, mindfulness, mystery and the understanding of interconnectedness. In recent decades, these qualities have become areas of scientific research and been at the core of social change and development initiatives. Together they can serve as the foundations of the politics of being and allow to identify actionable public policy agendas in many sectors mainly based on existing examples.

It is generally accepted that repeat visitation represents an attractive, cost-effective market segment for most destinations. Given such importance, an analytical model is proposed and tested. Our model prescribes a direct, causal relationship between pull motivations, travel satisfaction, intention of repeat visit, and repeat-visit behavior. Two hundred and two survey questionnaires are collected using a systematic sampling technique. Factor Analysis is employed to reduce 14 motivational attributes to five factors. The results of the logistic regression analysis reveal that the factor ‘local food and beverages’ and tourists’ overall satisfaction level are insignificant predictors of repeat visitation. However, the rest of the variables such as climate, attractions, and facilities are significant. Implications of the results for both researchers and practitioners are discussed.

The chapter explores the possibilities related to using ChapGPT in tax education. Specifically, we address how tax has historically been taught in higher education and how the use of new and developing artificial intelligence (AI) tools such as ChatGPT can enhance this process going forward. The key takeaway is that AI tools are just that – tools. While tools can be effective in the problem-solving process, they are not a substitute for natural intelligence. Some basic level of subject matter knowledge is necessary to formulate the appropriate question or prompt at the beginning of the process. Additionally, a certain level of subject matter knowledge is needed to ensure that the response ultimately generated by the technology is logical, makes sense, and most importantly, provides the information necessary to appropriately address the problem at hand.

The tourist experience has matured in its body of literature, but researchers still debate the best way to measure and define the concept. The purpose of this paper is to analyze and compare memorable and on-site tourist experiences from theoretical, empirical, and methodological perspectives. A review of the literature is used to identify and describe the next evolutionary research step which is the quality-of-life (QOL) aspect of tourism experiences. It is argued that the evolving focus on QOL attributes is fueled by the theories and concepts of service-dominant logic. The paper argues that value (co)created on all sides of the equation (e.g., customer or company) must be considered when carrying out research. The paper also finds that different value outcomes for the individual customer occur in both on-site and memorable experience contexts. The findings contest an earlier theoretical argument, suggesting that memorable tourist experiences provide more value than on-site tourist experience.

Many research studies have found that service quality has a direct impact on a company's profitability. Given the increasing competition in the steak restaurant business in Taiwan, the restaurant industry has noticed the importance of service quality. This study empirically assessed customers’ perceptions and expectations of service to measure service quality of a chain steakhouse in Taiwan. By applying the three-column SERVQUAL model approach coupled with part of the Fishbein model, the study was able to (a) analyze the service gaps existing in the service delivery process to measure service quality and customer satisfaction and (b) conduct a multiattribute attitude measure to evaluate a customer's attitude toward the service measure attributes of the same brand name restaurants in different locations. As service quality has a direct impact on a company's profits, the research findings are important, particularly to the examined chain steakhouse. These findings offer implications to improve the service quality for restaurant operations and further support the company in gaining a competitive advantage in the increasingly viable steak restaurant business in Taiwan.

This chapter explores the inter-urban dimensions of contemporary inequality in the United Kingdom. It does so by drawing on quantitative measures of inequality from the British Broadcasting Corporation’s ‘Great British Class Survey’ experiment of 2011–2013 and representative economic indicators of productivity. It takes its starting point as an acknowledgement of the deepening inequalities in western, developed economies, a reality reflecting in the burgeoning of literature on macro-economic disparities at the start of the twenty-first century. Whilst invaluable, this literature has tended to focus solely on economic definitions of inequality between countries or regions. The purpose of this chapter is to continue the expansion of our understanding of the manifold dimensions of inequality into the social and cultural domains. The data from the Great British Class Survey are uniquely positioned to do this: approximately 325,000 people participated in the online questionnaire, providing information not just on their stocks of economic capital but also on the size and scope of their social networks and the nature and extent of their cultural activities. The size of the sample thus provides an unparalleled tool for analysing the complex nuances of contemporary inequality in the United Kingdom using a framework informed by the theoretical approach to cultural class analysis pioneered by Pierre Bourdieu. The analysis here focuses solely on inter-urban disparities in the United Kingdom and demonstrates the ways in which economic inequalities are reflected and reinforced in the social and cultural domains.