北京皇家园林社会价值识别及评价研究

如今的皇家园林已成为与大众紧密相关的文化生活 空间，具有突出的社会价值。然而，目前对于皇家园林社会价 值的内涵界定不一，且缺乏定量研究。对此，界定了皇家园林 社会价值的概念，基于皇家园林与人的互动关系剖析社会价值 形成机制，得出皇家园林社会价值包含公共文化服务、社会教 育、审美价值、社会道德培养、健康价值、安全价值六大部 分，进而运用分析法和模糊德尔菲法构建皇家园林社会价值 评价体系，并以颐和园等10座北京皇家园林为例进行量化实 践，通过比较分析量化结果，明确各皇家园林在发挥社会效益 方面的优势和不足，并提出管理策略。     

IDENTITARIAN MOVEMENTS IN THE TOURISTIC CITY: The Marketing of Hate in Verona

Verona is known as the touristic city of Romeo and Juliet, but its position as a strategic node in the rising identitarian movement goes unnoticed to the thousands of tourists visiting the city every day. This article articulates the historical centre of Verona as a public space in which far-right and populist right groups seek to construct an exclusionary territorial identity that draws on white supremacy, northern pride and Catholic fundamentalism, which manifest themselves in practices of bordering and territorialization. I argue that the city's perfectly preserved heritage and its assumed authenticity are not only utilized to construct the ideal protagonists of city life, but also that such territorial themes of defending the ‘native homeland’ and its traditions are marketed to the outside world by constructing a ‘model’ city for a growing transnational movement. In this study, which is based on ethnographic fieldwork, archival research and in-depth interviews, I investigate the mechanisms through which certain historical centres are showcased to build an identitarian network through everyday practices of boundary-drawing and the marketing of a territorial anti-modernist nostalgia.     

Performance of cultural heritage institutions: A regional perspective

Most studies on performance evaluation in the cultural sector are based on the efficiency assessment of a network of institutions. Nevertheless, very few works take territorial divisions as the case study. Under this approach, we design a spatial production function which merges several cultural resources in order to optimize the impact of a regional system of cultural institutions in terms of cultural production and use of services provided. The aim of this paper is therefore to evaluate the efficiency of cultural heritage institutions in Spain from a regional perspective. We take regional networks of museums and libraries as emblematic case studies over a long period, from 2002 to 2020. We first apply a dynamic-network DEA model to measure efficiency, which allows the production function to be divided into stages and time intervals, considering inter-reliant inputs between production phases and time lapses. We also apply truncated regression models to study the effect of external variables on regional cultural efficiency, especially those related to socioeconomic conditions in regions, the scope of the cultural and tourist sector, and institutional indicators. Results show that regional cultural efficiency depends on the level of training and on the demographic structure rather than on economic wealth. Differences are also found between the goals of cultural production and cultural consumption (visitor impact). These findings might prove useful for policy implications regarding resource allocation vis-à-vis defining and accomplishing cultural purposes at a regional scale, and also for revealing causes of inefficiency with a view to improving quality in institutions –which ultimately drives economic development.     

How to improve IFRS for intangible assets? A milestone approach

This study focuses on the decreasing relevance of financial information associated with current financial reporting standards for intangible assets. We summarize and compare three approaches to improving financial reporting standards for internally generated intangibles—the recognition approach, the fair value approach and the disclosure approach, among which we focus on the recognition approach. We investigate the impact of current International Accounting Standard 38 on the R&D capitalization policies of the high-tech industry, particularly among medical device firms in China. We conclude that the current recognition criteria are so stringent that they disincentivize firms from capitalizing their R&D investments. A large variation exists in capitalization timing within the medical device industry. Accordingly, we propose the milestone approach to revising financial reporting standards for intangible assets. We suggest that determining the capitalization criteria for intangibles based on the R&D cycle and capitalization timing should be moved forward.     

日本里山农业文化遗产景观保护和 利用政策实施与经验解读

十九大以来，乡村振兴与农业农村现代化作为国家 方针战略地位逐步提升。乡村振兴重点在于优化农业生产模式 与农村人居环境，其中的“新”与“旧”的矛盾日渐凸显，如 何在立新的大背景下兼顾传统农业文化遗产景观并落实保护工 作，将成为今后的重要课题。选取日本里山作为研究对象，梳 理日本典型农业遗产景观历史及保护利用沿革，并针对日本现 行最新的重要里山保护策略，运用空间、语义等分析方法，对 日本现行的农业文化遗产景观保护与利用政策实施现状及经验 展开评估分析讨论，以期为中国农业文化遗产保护与利用工作 提供思路与经验参考。     

基于类图与本体论的HBIM在建筑遗产仿真管理中的应用

从建筑遗产组件的角度出发，基于类图与本体论的研究合理分类建筑遗产组件属性。从组件的规模定义面向对象的类图和本体，以澄清概念并提高互操作性。为建筑组件信息建立HBIM仿真数据管理库，并通过HBIM平台供用户同时浏览和操作数据库。通过“大夫第”历史建筑单体构件的实验设计表明，在HBIM平台与纸质记录法比较测试中，在完成时间上综合效率提高40%，在任务负荷指数上减少10%，可用性测试结果的各项指数优秀，可提高建筑遗产数据管理的使用经济效率。