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This study uses a descriptive casual design and survey random sampling from 115 observations from five-star, four-star and three-star hotels due to the fact that they provide employee staff feeding or complimentary service. The Pearson correlation and multiple regression were used to test the direct and mediating effects for linear relationships between income tax and financial performance. Tax on adjusted net income has a significant effect on net income and non-significant effect on return on asset (ROA). This means that the level of income tax paid by the hotels after reintegration of non-deductible charges including complimentary staff feeding and other allowances reduced their assets and turnover in general thus slowing reinvestment. The findings reveal that firm liquidity had a significant effect on ROA. This indicates that the income tax pay-out decreases hotels’ cash flow resulting on loan diversification leverage. Shareholders are therefore forgoing their shares for reinvestment in different businesses other than hotels. The findings also reveal a significant effect of firms’ age on income tax on hotels’ financial performance. Simply paying income taxes is not lowered by the hotels’ age thus endorsing the concept of paying tax when income is available and vice versa when there is no income. Since Rwanda promotes investment and doing business for the private sector, the tax base increases the tax collection amount instead of collecting a small amount on a few number of tax paying hotels. This commends the tax administration review and frequently harmonised the tax procedures to hospitality sector and is the key development of their financial performance, which had been used by the hotels of the developed countries like the USA and Europe. This will improve Rwanda’s competitiveness in hotel induction and sustain hospitality business investment with tax base for government. It was pragmatic that hotels may directly deduct all related expenses before income tax calculation while others assimilate them into other similar expenditures. There is no formal way for accounting these hotel expenses, whereas the category of staffs benefitting are mainly junior staffs who, in turn, are low-wage holders. This does not leave space for hotel owners to take out incentives therefore leaving out hotels’ darkness in their earnings returns and staff welfare. This chapter presented the directorial policy, philosophy and practices in tourism or hospitality (hotel) sector in Africa. It has become relevant for harmonisation of financial performance while including all life cycle practices of hotels like staff feeding or complimentary service. This chapter is classified as an empirical study.

Gender differences in self-actualization among a sample of Black university students was assessed using the Short Index of Self-Actualization. The eta square index indicated that a medium amount of the variance of the self-actualization variable in Black university students was accounted for by gender. Specifically, Black female university students reported more self-actualization than Black males. However, greater relative self-actualization achievement to their same-raced male peers does not address relative achievement to other peers or abolish the need for challenges and concerns of Black women college students to be considered.

This study aims to reveal the empirical linkage between tourists’ perspectives and attitudes towards disaster ruins and dark tourism by attesting influence relationships between disaster memorials perception, dark tourism evaluation, as well as heritage protection and tourism development intention.

Partial least squares structural equation modeling analysis was used on a sample of 413 valid visitor questionnaires collected at the 5·12 Wenchuan Earthquake Memorial Museum, Sichuan Province, China.

Disaster memorials perception positively influences positive evaluation of dark tourism, heritage protection intention and tourism development intention, while negatively influencing negative evaluation of dark tourism. Furthermore, positive evaluation of dark tourism and heritage protection intention positively affect tourism development intention. In addition, prior knowledge is a significant moderator in the research model.

This study applied the stimulus-organism-response framework and social exchange theory to predict tourists’ behavioral intention toward disaster memorials, providing valuable insights to dark tourism research. It illuminates tourists’ psychological and behavioral characteristics at natural disaster sites and deepens research on the human–nature relationship from the disaster perspective.

本研究试图通过验证自然灾难遗址地游客感知、旅游评价、遗产保护意愿与旅游开发意愿之间的影响关系, 以揭示游客对灾难遗址和黑色旅游的感知及态度之间的隐秘逻辑。

采用偏最小二乘法结构方程模型, 对在中国四川省5·12汶川特大地震纪念馆收集的413份有效游客问卷进行分析。

灾难遗址感知正向影响黑色旅游积极评价、遗产保护意愿和旅游开发意愿, 而负向影响黑色旅游消极评价。同时, 黑色旅游积极评价和遗产保护意愿均显著正向影响旅游开发意愿。此外, 游客的先验知识在研究模型中起着重要的调节作用。

本研究运用“刺激-机体-反应”研究框架预测了旅游者对自然灾难遗址地的行为意向, 深化了黑色旅游研究, 拓宽了S-O-R理论的适用范围。

Este estudio revela el vínculo empírico entre las perspectivas y las actitudes de los turistas hacia las ruinas de catástrofes y el Turismo oscuro, mostrando las relaciones de influencia entre la percepción de los monumentos conmemorativos de catástrofes, la evaluación del turismo oscuro, así como la protección del patrimonio y la intención de desarrollo turístico.

Se empleó un análisis de modelización de ecuaciones estructurales por mínimos cuadrados parciales en una muestra de 413 cuestionarios válidos de visitantes recogidos en el 5·12 Museo Conmemorativo del Terremoto de Wenchuan, Sichuan, China.

La percepción de los monumentos conmemorativos de las catástrofes influye positivamente en las evaluaciones positivas del turismo oscuro, la intención de protección del patrimonio y la intención de desarrollo turístico, mientras que influye negativamente en las evaluaciones negativas del turismo oscuro. Además, las evaluaciones positivas del turismo oscuro y la intención de protección del patrimonio influyen positivamente en la intención de desarrollo turístico. Además, el conocimiento previo moderadora significativamente el modelo de investigación.

Este estudio aplica el marco teórico estímulo-organismo-respuesta (E-O-R) y la teoría del intercambio social para predecir las intenciones de comportamiento de los turistas hacia los monumentos conmemorativos de catástrofes, proporcionando valiosas ideas para el estudio del turismo oscuro. Clarifica las características psicológicas y conductuales de los turistas en los lugares de catástrofes naturales y profundiza en el estudio de la relación entre el ser humano y la naturaleza desde la perspectiva de las catástrofes.