哈尔滨俄侨文化遗产的价值

19世纪末至20世纪初,随着中东铁路的修筑,大量俄国侨民的到来,使哈尔滨一度成为俄侨活动的中心。移哈的俄侨进行了大量的社会活动,留下了丰富的物质文化遗产和非物质文化遗产。哈尔滨俄侨文化具有重要的历史价值、艺术价值和科学价值,从学理层面探讨俄侨文化遗产的价值,不仅具有学术价值,更具现实意义。     

中国的世界遗产管理之路--黄山模式评价及其更新(下)

本文认为，黄山模式的更新，主要应进一步解决好以下三方面问题，即：遗产管理标准；遗产经营制度；遗产与当地社区的关系。这就是说：①黄山必须按“遗产真实性与完整性”原则，制定一系列可操作的管理标准，并将旅游服务标准按遗产保护要求而绿色化；②黄山旅游活动必须严格按“山上游，山下居”(即“景区游，区外居”)的方式进行，而不是过去的“山上游，山上居”；③黄山的经营必须破除“一套班子，两块牌子”的传统做法，对于遗产(即景区)，应按“非营利”制度经营，对于非遗产类活动(如食、住、行等)，则按市场体制经营；④黄山应妥善地解决有关的行政区划问题，使得为黄山保护提供主要支持的当地社区能从黄山旅游业发展中真正受益。     

中国的世界遗产管理之路--黄山模式评价及其更新(上)

黄山一直被视为中国文化与自然遗产管理的样板单位。本文基于对黄山诸多侧面的认真调查 ,在肯定黄山模式成就的同时 ,指出黄山模式更新的必要性与迫切性。本文认为 ,黄山模式的意义在于它适应当代社会和经济的发展趋势 ,在遗产管理中引入市场机制 ,较好地解决了遗产管理费用问题以及对当地的经济贡献问题。同时 ,本文还认为 ,作为一个现代社会的世界遗产管理单位 ,黄山正面临着命运攸关的挑战。     

国外遗产研究博士生培养的特征及启示——以美国阿肯色州立大学为例

尽管目前有关世界遗产的相关研究比较多,但是在高层次的博士生培养方面的研究,却几乎是一个空白。而我国在遗产相关专业或方向的博士生培养方面,基本上还处于刚刚起步的阶段,大多数高校或科研机构存在着指导教师(学术背景)单一、过分追求博士生发表学术论文的篇数、博士生的研究成果欠缺原创性等弊端。为了填补这一研究空白和解决这些问题,笔者希望通过详细地介绍美国阿肯色州立大学遗产研究博士项目的主要过程,让我国的遗产相关研究者们更加清楚、明晰地了解国外遗产研究专业或方向高层次教育的动态,并对国内高校及科研机构的遗产研究专业或方向的博士生培养提出了建设性的意见。     

Cultural Tourism And Flamenco In The City Of Cordoba (Spain)

Flamenco is a tourist product that can attract many visitors from around the world, and the city of Cordoba (Spain) has an important role in the origins of flamenco. This work studies whether the satisfaction of cultural tourists who visit the city can be influenced by cultural offers related to flamenco. To achieve this objective, fieldwork was carried out based on 709 surveys conducted in the most important flamenco “tablaos” (stages) of the city. The techniques of factorial analysis and linear adjustment were used. The results show that flamenco can be a product that complements the satisfaction of cultural tourists.     

文学旅游地的遗产保护与开发——南京夫子庙李香君故居和王谢古居案例研究

本文以南京夫子庙李香君故居和王谢古居为例,从文化遗产角度探讨文学旅游景点的开发.笔者以文学遗产旅游地特征模型和文学遗产旅游地产品开发模型为依托,通过问卷调查和EXCEL软件进行数据分析,研究造访文学遗产地游客群体特征、旅游目的、对景点事先了解程度、旅游者对文学遗产旅游地的感知和旅游者对旅游地满意度等.通过对旅游者体验和期望之间的差异分析提出文学遗产旅游地如何制定市场开发策略.     

Creative destruction Zhu Jia Jiao, China

Chinese water towns have experienced tourism investment since the adoption of the Open Door Policy in 1978. These river-based settlements offer an ancient small-town atmosphere, historic architecture, and a diversity of heritage commodities. The implications of this development in one such town, Zhu Jia Jiao, are examined through application of the model of creative destruction. Data collected on investments, tourist numbers, and resident attitudes reveal that this destination is in the model’s second stage of advanced commodification, which may be maintained if limits are placed on arrivals. Findings should be beneficial to other communities which are basing their development on marketing small-town heritage.     

Fairytale authenticity: historic city tourism,Harry Potter,medievalism and the magical gaze

ABSTRACT

This article makes an original contribution to debates about authenticity by asking how tourist experiences of the medieval historic environment are linked to fairytales, providing a new way for tourists to imaginatively authenticate heritage. The architecture of some historic cities is preponderantly medieval, an era which is strongly associated with fairytales. Magical-historical double affectiveness has been compounded in the collective imagination by modern fairytales such as the fantasy Harry Potter and Game of Thrones which employ historic city locations and faux-medieval settings, establishing a fluid magi-heritage simulacrum. This is concretised by the appearance in many historic cities of evidence of magical placemaking and staged magical authenticity, such as wizarding shops. The study used a visual methodology to examine 14 historic cities including Oxford, Cambridge, Bath, York, and Canterbury, demonstrating how the magical gaze employs fairytale schemata to imaginatively authenticate places. The findings illustrated how heritage tourists serendipitously encountered the medieval-fairytalesque, unfolding the agency of monumental cathedrals and castles and discovering stories and the historicisation of mythology within the extraordinary-ordinary streetscape. The research findings imply that in an era when the fantasy genre is increasingly popular, the experiential authenticity of heritage tourists may be enhanced by the ‘heritage marvellous.’     

浅议固定资产与无形资产在会计处理上的比较及其风险防范

固定资产具有实物形态,并且在使用过程中保持不变,而无形资产不具有实物形态,它的存在是以隐性形式体现的。固定资产与无形资产都属于长期资产,但两者却有着本质的不同,决定了其在会计处理上的不同特点,尤其在管理和风险防范上急需采取强有力的对策和措施,才能有效地防范两类资产流失的风险。     

论无形资产本质：以知识产权为基础

本文以法学理论对无形资产的“无形”二字、土地使用权以及商誉进行分析,认为“无形”二字无法涵盖无形资产之本质属性,知识产权概念更能揭示其本质;其次,认为土地使用权应当与其他用益物权合并,商誉的本质仍旧为知识产权。最后,在对资产概念梳理的基础上,提出以“知识资产”替代“无形资产”概念,以便适应时代对会计学发展的要求。