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The purpose of this paper is to examine why people visit multicultural festivals, with the overall aim being to better understand the apparent popularity of multicultural festivals. The paper aims to provide key stakeholders with a platform upon which to better manage and improve multicultural festivals as tourism attractions.

An on‐site questionnaire survey was administered at one of the multicultural festivals in South Korea in 2010. The reasons for visit were measured using a scale based on existing benefit scales, and literature related to multiculturalism. In total, 17 items were analyzed as visitor reasons for their visit. Demographic questions included age, nationality, the reason for living in South Korea if not a Korean, and gender. Out of 203 collected questionnaires, 183 were considered usable.

In total, five factors were identified as the reasons for attending a multicultural festival – family togetherness, escape, cultural exploration, socialization, and curiosity. The cultural exploration proved to be the most common reason for attending a multicultural festival for visitors.

The findings of this study will help all key stakeholders to more fully understand what visitors want, and guide festival management to organize sustainable festivals as a niche tourism attraction. Due to the desire for cultural exploration, festivals should offer multicultural themed activities. Sport competitions can be good for socialization between migrants and South Koreans, or migrants themselves.

Although multicultural festivals are held in many countries, there appears to be little research into the multicultural festivals in a country like South Korea, in transit from being ethnically homogeneous to becoming a multicultural society. This paper is a pioneer study in that particular discipline.

The purpose of this paper is to calculate the rate of suicide in different religious groups in people of South Asian origin in the UK.

A cross-sectional, secondary analysis of a national data set. A name recognition algorithm was used to identify people of South Asian origin and their religion. Standardized mortality ratios (SMRs) were calculated using this data and data from the national census. Setting: a population study of all those who died by suicide in England and Wales in 2001. Participants: all cases of suicide and undetermined intent identified by the Office for National Statistics for England and Wales.

There were 4,848 suicides in the UK in 2001 of which 125 (2.6 percent) were identified as people of South Asian origin by the algorithm. The suicide rate for all people of South Asian origin was 5.50/100,000 compared to 9.31/100,000 for the population of England and Wales. The age SMR for those whose names were of Hindu, Muslim or Sikh origin were 0.88, 0.47 and 0.85, respectively. Female South Asians have lower rates of suicide, than their South Asian male counterparts.

Religious classification by the computerized program does not guarantee religious affiliation. The data set were confined to one year because religion was not collected prior to the 2001 census.

The rates of suicide for South Asian sub-populations in the UK differ by gender and religion.

Purpose – This empirical article aims at studying whether, how, and to what extent the South Asian countries have or are planning to move in the International Public Sector Accounting Standards (IPSASs) direction.

Design/methodology/approach – By applying the institutional perspectives, the article seeks to explore the roles and contributions of international financial institutions in the dissemination of public sector accounting reform ideas, particularly IPSASs ideas in South Asia. Document search represents the major method of collecting data for this study.

Findings – The present article demonstrates that the majority of the South Asian countries have envisaged the adoption of the cash basis IPSAS as a way forward in order to implement accrual accounting. International financial institutions have seemingly created a myth in the region that accrual accounting cannot be introduced without first complying with the cash basis IPSAS. However, the countries’ efforts are to a large extent directed at adapting rather than adopting IPSASs in all material respects. In relation to this, the article suggests that the acceptance of IPSASs in South Asia is better understood in terms of legitimacy.

Research limitations/implications – It is beyond the scope of this article to cover the ongoing public sector accounting reforms in South Asia other than IPSASs reforms as well as to reveal accounting changes at other levels than central government level.

Practical implications – The article raises doubts as to whether and to what extent the cash basis IPSAS will help public sector management reforms in South Asia.

Originality/value – Given the paucity of consistent research efforts on the topic in Western English language literature, the present article strives to bring ongoing IPSASs reforms in South Asia into the international arena. The article also contributes to the growing body of the comparative public sector accounting research by presenting the similarities and differences in government accounting reforms, particularly IPSASs reforms, in South Asia.

Despite a large volume of theoretical and empirical research, defining the ‘entrepreneur’ and ‘entrepreneurship’ within the cultural and creative sector, a sector with high heterogeneity in organisational and other aspects across its various segments remains challenging. In this regard, there should be a wide variety of differences in the characteristics and challenges of cultural entrepreneurs across industries, countries and regions. Nonetheless, the key role of the arts and cultural sector has increasingly piqued the interest of policymakers and the private sector, and it has been recognised for its importance within the South African economic landscape; as a result, the government has prioritised arts and culture as a pillar in their development strategies. Furthermore, while there has been some consensus over the past decade on what constitutes a creative industry, many questions about defining arts and cultural entrepreneurship still need to be answered, necessitating further definitional and policy coherence. As a result, some efforts at definitions are required to advance the sector and develop useful knowledge in policy formulation.

This chapter proposes an understanding of arts and cultural entrepreneurship as an exploration of a person, a community or a network's artistic resources (arts, creative and cultural) in value creation. It utilises meta-analysis, a non-empirical method, to review and analyse the existing literature. Further research is needed to investigate and evaluate the efficacy of established arts incubators, and the extent to which perceived entrepreneurial competencies affect organisational performance. Moreover, additional research is required to examine the entrepreneurial factors inhibiting or stimulating the influence on start-up financing (capital acquisition) in the South African arts and cultural industry.

This essay engages the work of sociologist George Herbert Mead and political theorist William E. Connolly, applying a reading of their understanding of the criminal other to the development of Illinois’ and South Carolina's penal systems at the turn of the nineteenth century. Despite an influx of European immigrants, Illinois politicians and prison officials fashioned an approach to corrections that relied on rehabilitation through assimilation as the core component of disciplining its convict population. In contrast to this approach, South Carolina fashioned a penology based upon the principle of exclusion, one that enshrined retribution over rehabilitation in the paradigm of punishment. The essay concludes by comparing the importance of racial and ethno-cultural politics in shaping regional and national debates over correctional policy and by examining the primary function race plays in explaining the current backlash against the rehabilitative ideal informing so much of contemporary penology.

Increasing income inequality particularly since the economic crisis of 1997 has called attention to the issue of growing educational inequality in South Korea. Although much recent research has been directed at understanding the socioeconomic gap in academic achievement, few studies have empirically examined how this gap has changed over time during the past decade in South Korea. Using nationally representative data for the most recent three cohorts (1999, 2003, and 2007) of eighth-grade South Korean students from Trends in International Mathematics and Science Study (TIMSS), this study examines trends in the relationship between socioeconomic background and student achievement. The eighth-grade TIMSS data demonstrate that the influence of socioeconomic background on student achievement has increased over time during the past decade, offering evidence of growing educational inequality in South Korea. Various factors may contribute to higher educational inequality, including the widening income gap and recent educational transformations geared toward school choice and tracking.

Discrimination against LGBTQ+ people in South Africa has shifted from overt hate crimes to covert microaggressions. Microaggression is a term used in psychology to describe casual discrimination against socially marginalised groups, and they occur in three forms: microassaults, microinsults and microinvalidations. Microassaults include verbal and non-verbal discriminatory behaviours. Microinsults include actions or statements which demean a person's identity, and microinvalidations negate the thoughts, feelings or lived experiences of a certain people. Microaggressions have detrimental impacts on lives of people experiencing them and on their interpersonal relationships. The chapter presents a focus on microaggression theory together with microaggression experiences of South African Indian LGBTQ+ people, who have been under-researched. Reference is made to interview extracts from research studies focusing on South African Indian LGBTQ+ people and from e-zine articles focusing on the experiences of South African Indian LGBTQ+ people.

The Hanbo (meaning Korean treasure) scandal or “Hanbogate” occurred on January 23, 1997, with the bankruptcy of Hanbo Iron and Steel Company, the second largest steel company and 14th largest conglomerate in South Korea, as its debt had accumulated to US$5.6 billion. Hanbo's bankruptcy triggered an investigation by the Public Prosecutor's Office that resulted in the imprisonment for 15 years of Hanbo's founder, Chung Tae-Soo, for bribing politicians and bankers to pressure banks to extend hugh bank loans to Hanbo. Nine other persons were also convicted including Chung's son, who was jailed for three years for bribery and embezzlement, and Kim Hyun-Chol, the second son of President Kim Young-Sam, who was sentenced to three years jail and fined US$1.5 million (New York Times, 1997).