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Homans, postulates that “Within conditions of free competition and open markets,

                  individuals may ration-ally assess and pursue maximum utility from a transaction or

                  exchange”.[23] Put simply, individuals will engage in an exchange if they find the
                  rewards valuable and believe that the perceived benefits outweigh the

                  costs.[24]Applied to various domains, including research on tourism planning and

                  development attitudes, social exchange theory rationalises the impact of value
                  exchanges on behavioural attitudes.[25], [26], [27], [28]The SET theoretical
                       Thesis Report V-SPARC VIT
                  framework serves to demonstrate both positive and neg-ative perceptions within

                  host communities.[25], [26]According to it, the residents' in-clination to support

                  tourism development hinges on their perception of whether the benefits outweigh
                  the costs incurred by development.[25], [26]Thus, understanding this balance of

                  perceived benefits and costs is crucial in gathering community support for tourism

                  initiatives.



                  Previous studies have extensively delved into the perceived effects of tourism

                  devel-opment on indigenous communities, revealing both positive and negative
                  effects.[24], [25], [29] The establishment and growth of local tourism industries,

                  coupled with in-creased infrastructure and interactions with tourists, directly

                  influence communities, often resulting in shifts in values, behaviour patterns,
                  lifestyles, and residents' overall quality of life.[25] Positive outcomes for host

                  communities encompass heightened fam-ily incomes, improved living standards,

                  enhanced job opportunities, and augmented tax revenues.[11], [25]Additionally,

                  tourism fosters the availability of recreational ameni-ties and promotes cultural
                  understanding. Furthermore, it fosters the conservation and rejuvenation of culture,

                  handicrafts and traditional arts, fostering a sense of cultural pride among community

                  members.[30] However, while the perceived benefits of tour-ism may engender
                  community support, the perceived negative impacts can promote resistance to

                  further tourism development initiatives.[29]




                  2.1.3 Community Based Tourism - Community Engagement & Empowerment



                  While tourism has been recognized as an effective means to alleviate poverty by

                  bol-stering local economies, its development has often come at the expense of

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