Governmental Financial Reporting of Heritage Assets From a User Needs Perspective

The implementation of IPSASs in European Union countries and the harmonization of governmental financial reporting are intended to respond to the needs of citizens. An important characteristic of reforms to governmental accounting and financial reporting is the incorporation within the accounting systems of all public authority assets, which include the case of ‘heritage assets’. This paper investigates to what extent IPSAS 17 responds to user needs of governmental financial reporting about heritage assets by conducting a survey of mayors and councillors in the Italian local government.     

Tourism,heritage and politics: conflicts at the City of David,Jerusalem

This article analyses the development and progress of conflicts at the “City of David” heritage-tourism site in Jerusalem, Israel and the reciprocal relations between heritage sites and conflicts. It offers a comprehensive examination of the development of a major tourist attraction in Israel. Our research is based on the following two methods of qualitative research: (1) in-depth, semi-structured interviews with 43 key stakeholders; (2) textual analysis of current written materials and historical documents. The study investigates the relevant processes and decisions, stakeholder perceptions, the role of the archaeological excavations, and their relationship to the development of conflict. On a broader level, this study formulates a theoretical and practical framework for analysing the development of heritage tourism sites in conflict zones.     

元阳旅游型村落控制性发展研究

通过梳理世界文化遗产区西递村的开发与保护经验,结合元阳发展的现状,对旅游型村落发展提出控制要素的研究。对于遗产区村落的开发,既是当地经济发展的需求,又是世界遗产保护的途径。控制好保护与发展之间的平衡点,利用旅游业带动当地村落的发展,通过要素进行发展中的控制是本文主要论证之处。     

昆曲艺术创意推广研究

作为首批被列入“人类口头与非物质遗产代表作”的昆曲，在21世纪初又一次焕发出青春活力，受到国内外各界广泛观注。如何保护和推广昆曲这份瑰丽的遗产并使之回归到大众的生活中，是非物质文化遗产保护的重大课题之一。以昆曲艺术的文化内涵和社会使命为出发点，探讨如何以提升人们的欣赏水平、审美趣味、生活品质为目标，通过传统与现代的融合来推广昆曲。     

Attitudes and willingness to donate towards heritage restoration: an exploratory study about Bulgarian socialist monuments

In this exploratory study, an attempt was made to clarify the role of the visitors' perception of the socialist era in relation to their (1) perception of socialist monuments' maintenance level, (2) willingness to visit socialist monuments, (3) willingness to present socialist monuments for tourism purposes, (4) willingness to pay towards a visit to a socialist-era monument, and (5) willingness to donate towards socialist-era sites' restoration. Based on a quantitative study with 236 Bulgarians at Buzludzha peak, the findings suggest that the perception of the socialist era is relevant to the understanding of the individual's willingness to visit socialist monuments, presenting them to international and local visitors, the evaluation of their maintenance level, and the willingness to support their restoration. The findings' theoretical and practical contributions are discussed, highlighting the importance of the individuals' perception of a heritage site when revealing their attitudes towards its restoration.     

Authenticity and place attachment of major visitor attractions

This paper aims to explore the relationships between place attachment and perceived authenticity of major visitor attractions. The empirical study was conducted with a sample of international tourists to major visitor attractions in two capital cities, Helsinki, Finland and Jerusalem, Israel. The results indicate a positive correlation between place attachment and authenticity. Major visitor attractions located in places with considerable heritage experience value are considered more authentic, and that authenticity of visitor attractions is influenced by place attachment moderated by iconicity and heritage value of the destination region. These findings provide insight to the ways tourists perceive authenticity of visitor attractions and highlight the importance of the heritage value of tourism destinations for strategic planning and marketing purposes.     

Developing sustainable tourism through ecomuseology: a case study in the Rupununi region of Guyana

Sustainability is a concept that continues to evolve and perplex in tourism, one of the world's largest industries. Effective new theories and practices are constantly explored so as to incorporate sustainability into tourism frameworks. Due to their focus on participation processes, integration of resources, and responses to specific needs and contexts, ecomuseum principles can be very useful for the development of sustainable tourism. This paper examines the potential of using the principles of ecomuseology to support sustainable tourism development. The study adopted a mixed-methods approach involving local expert stakeholders at the case study site, the Rupununi region of Guyana, South America. The findings from this research suggest that the principles of ecomuseology possess considerable potential to support sustainable tourism development in the Rupununi and potentially other destinations internationally. In particular, this study illustrates how ecomuseological principles can be used to manage heritage resources and economic development by focusing on, for example, holistic interpretation and information sharing, placing equal attention on heritage resources, and monitoring changes to the region over time.     

Tourist Satisfaction and Destination Image of Vietnam's Ha Long Bay

Although considerable work has been done on destination image as a whole, far less research has investigated the differences in destination image assessments for domestic versus international visitors in developing countries. This study offers findings that illustrate the differences in perception of destination image, satisfaction attributes, and intention among domestic and international visitors to Ha Long Bay, a United Nations Educational Scientific and Cultural Organization World Heritage Site in Vietnam. The results of a survey on 650 tourists suggest that international visitors to the Ha Long Bay region have higher standards and are more critical in their evaluation of services than domestic visitors when judging this destination. Destination image is a common factor determining the level of satisfaction of both groups. Basic and augmented services were found to influence international visitors’ future intention toward the destination. This finding implies that the destination managers of Ha Long Bay need to improve current standard of augmented services to yield higher visitors’ propensity to recommend and return to the destination.     

Perceived Restorativeness of Visits to Cultural Heritage Sites

This study aimed to examine whether a causal relationship exists between perceived restorativeness and emotional healing, visitor satisfaction, and intention to revisit with respect to a visit to the Seooreung Shrine in South Korea. Attention restorativeness theory claims that four factors (being away, fascination, extent, and compatibility) induce a restorative environment. The results of the conducted survey support the four factors of attention restorativeness theory. Two distinct groups were identified and differences were discovered between the groups with respect to satisfaction and perceived restorativeness. Emotional healing exerted more influence on intention to revisit than visitor satisfaction. This study delivers a significant outcome as pioneer research on healing tourism by discovering emotional healing as a precedent variable to visitor satisfaction and intention to revisit in the area of cultural heritage tourism.     

Heritage complexity and tourism: the case of Lumbini,Nepal

Differences in values, interests, expectations and priorities among stakeholders, a major source of dissonance, may create conflict in heritage and can be a challenge for its preservation and management. This study uses Lumbini, Nepal, the birthplace of Lord Buddha, to examine heritage complexity and tourism. Lumbini, one of the most important Buddhist sites for the world's 500 million Buddhists, is surrounded by a population of different faiths, mainly Hindus and Muslims. Locals, who are predominantly non-Buddhist, see the local patrimony more as an economic resource than spiritual one, whereas the government uses the site for building national pride, garnering international support and promoting tourism. Furthermore, despite its potential for attracting Western, regional and domestic tourists and a growing trend in arrivals, the community and the region have not benefited well from tourism. Although Lumbini is currently experiencing “latent dissonance,” this can be reduced through communication, cooperation and collaboration among various stakeholders.