 Due to the touristic approach of many Dubaites in the entrepreneurial sector and the high standard of living , Dubai 's culture has gradually evolved towards one of luxury , opulence and lavishness with a high regard for leisure @-@ related extravagance . Annual entertainment events such as the Dubai Shopping Festival ( DSF ) and Dubai Summer Surprises ( DSS ) attract over 4 million visitors from across the region and generate revenues in excess of $ 2 @.@ 7 billion . 
