Search results

The research is based on the analysis of recent experiences of participative processes in the reuse and maintenance of contexts considered as “urban waste,” focusing on their role in smart sustainable development processes. The recognition of discarded urban spaces/buildings as regeneration opportunities opens up new perspectives on the communities’ commitments and responsibilities, in new governance models. These experiences, better known as “commons,” highlight the active role of communities in establishing new unconventional forms of value creation and production based on circular processes and interdependences between city and communities. Circularization and synergies are the fundamental precondition for smart sustainable development. Assuming the Historic Urban Landscape (HUL) approach as general framework, the phenomenon of commons represents an opportunity to make it operational through an integrated methodology based on the recovery of the environment built according to an inclusive and hybrid approach, configured by culture and shared with local communities. In this perspective, this contribution proposes an evaluation framework not only to monitor the results and impacts produced by these experiences, but also to stimulate and improve awareness, self-learning and self-evaluation processes of the actors involved in regeneration processes toward a smart sustainable development.

Introduction Summary: Archaeological heritages are very important attractions and are highly promoted as a tourism product. Due to the negative consequences of high visitor flows and lack of management, the conservation and development of archaeological heritages raises concerns for destinations aiming at sustainable archaeological heritage management.

Purpose: This study provides an extensive literature review for archaeological heritage management to emphasise the importance of bringing heritage sites to tourism in a sustainable way, Also aims to provide a guideline for destinations suffering the archeological heritage management issues or for developing tourism destination to prevent themselves suffering from the same issues. Accordingly, the literature review is divided into three sections: the role and impacts of tourism on archaeological heritage; sustainable tourism development; and planning are mentioned in the first section. Then, planning for preservation and conservation activities for archaeological heritage and international heritage protection and conservation programmes are mentioned in the second section. Finally, the literature provides the content of tourism planning and policy for sustainable archaeological heritages.

Findings: Tourism uses archaeological assets to attract tourists and tourism damages archaeological sites when there is high demand, lack of information and control. But, in general, the relationship between tourism and archaeological heritage is strongly interlinked and need each other. And without the community and stakeholder’s involvement, archeological heritage management will not be successfully achieved.

Originality/Value: Tourism authorities and archaeologists should work together and develop practical ideas for archaeological heritage. Highly promoted and demanded archaeological heritage resources cannot be part of sustainable tourism development without serious conservation and conservation efforts or minimal/inappropriate recoveries due to government lack of care and supervision, so these valuable treasures are doomed to irreversible damage.

In recent years, accounting for heritage assets has evolved but continuing the diversity in reporting practices remains problematic. Traditional cash-based budgets are still common in governmental accounting in some countries, but these ignore heritage assets as they are non-realisable and often do not generate revenue. Heritage assets do, however, incur cash outflows. The adoption of accrual accounting for recording heritage assets raises the technical issues of recognition and measurement of such assets, both in the balance sheet and income statements.

This chapter examines the financial reporting environment for heritage assets in New Zealand (NZ). The authors provide evidence on the reporting practices of heritage assets by five of NZ’s significant museums during the period 2011–2020, under IAS 16 and IPSAS 17 requirements. The authors analyse disclosures on heritage assets in the financial reports of these museums, including accounting policies, valuation and measurement, income statement impact, and related notes.

The findings suggest that, despite the existence of the International Financial Reporting Standards (IFRS) (IAS 16) and International Public Sector Accounting Standards (IPSAS) (IPSAS 17) reporting standards during this period, a variety of reporting practices exist among NZ museums. For example, heritage assets are recognised either at fair value or historical cost on the balance sheet or not recognised in the financial statements at all. These findings suggest substantial non-uniformity in the actual measurement and reporting of heritage assets. They are of interest to policy-makers and regulators, particularly in countries that are currently considering adoption of IPSAS.

The contribution explores the methodology, strategies and activities of inter-institutional partnership among university, school, territory initiated by the Degree Courses in Primary Education Sciences of the University of L’Aquila. It illustrates the experiences of an active partnership undertaken at the five-year, single-cycle Degree Course after the reform introduced in Italy by the law 249 of September 2010 aimed at encouraging local development in a national and international perspective (Bologna Process, 1999). These activities focus on the need to strengthen the cultural and professional profile of future teachers through curricular and extracurricular activities involving the use of cultural heritage goods, tangible and intangible, of the territory. The aim is to renew methodological approaches to ‘science teaching’ through the use of appropriate technologies that make it possible to realize the process of teaching-learning adequate to provide the multi-lettered of the XXI Century with sets of skills and knowledge more and more updated. The contribution focuses, in particular, on the project titled ‘Museum in … click! – Cognitive processes and new technologies applied to archaeological heritage in museums for cultural fruition qualitatively appreciable’. This project involved University, Superintendence of Archaeological Heritage (SAH) of Abruzzo and local schools in a partnership where teachers and students from schools of the territory were busy in direct training to build educational proposals and multimedia products for their peers to improve the quality of use of cultural goods involved. The project, funded by the Ministry of Cultural Heritage and Activities and Tourism – Ministero dei Beni e delle Attività Culturali e del Turismo (MIBACT), provides a good example of practices within a partnership model that feeds a teaching system where the different skills of the stakeholders interact inside a common cultural area pursuing the same goals.

Development needs of a country like India are extremely disparate, and therefore a unifocus of financial and government agencies on investment considering economic returns shall fail to achieve overall development of the country. The gradual trickle of impact investing in India should begin to look beyond the traditional sectors like manufacturing and agriculture towards nontraditional sectors like culture and heritage which involves the affective and cognitive attributes of the community while being a part of its daily chores. If funds are judiciously channelized towards this sector, then a holistic impact on social and environmental growth can be expected along with the economic returns. Tourism and allied industries would be a direct economic beneficiary which would help generate employment, preserve tangible and intangible heritage manifestations and inculcate a sense of pride in the self and social cohesion. The current article presents two conceptual models arguing the higher efficacy of the impact investing model over traditional financing model.

This chapter offers a new sustainability-oriented paradigm for cultural and heritage tourism studies: an integrated approach to heritage tourism and heritage conservation based on resilience. Its extensive literature review examines resilience in a range of disciplinary areas, including heritage conservation and tourism studies. An important aim is to “make visible” often neglected parameters in the interactions among social, cultural, economic, and environmental dimensions of heritage conservation and tourism. Within the broader concept of resilience, “cultural resilience” was identified as a crucial bridge between conservation and tourism. The study argues that resilience in general and its cultural forms in particular offer a potentially valuable framework vital for an integrated approach between the two in the common pursuit to manage change and uncertainty in cultural and heritage destinations. The chapter concludes with directions for further development of sustainability-oriented paradigm studies.