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The purpose of this paper is to map the process of (social) valuing by people encountering built heritage in their daily environments. Value-based approaches are not well researched and formalized in Flemish policy context. New questions and issues are emerging in relation to values-based heritage management and the (adaptive) reuse of heritage within a context of spatial development and urban renewal practices. This paper firstly focus on what factors influence the process of (social) valuing, secondly on the hybrid character of the process and finally at the conflicts between the values frames of the different actors. This way it also inquires the potentials of participatory design supporting alternative regimes of care.

Within the research trajectory, the authors approached built heritage as a social construction and a social product, where there are as many stories as users. What heritage is and how heritage is dealt with, forms the basis of negotiation and valuation processes. An ethnographic approach was embarked on to get a grip on the socio-cultural significance of immovable property heritage in Flanders.

This paper describes the process of (social) valuing of by people encountering built heritage in their daily environments and offers an integrated conceptual framework for this kind of dynamic processes.

New questions and issues are emerging in relation to values-based heritage management and the (adaptive) reuse of heritage within a context of spatial development and urban renewal practices. This paper firstly focuses on what factors influence the process of (social) valuing, secondly on the hybrid character of the process and finally at the conflicts between the values frames of the different actors.

The inclusion of heritage dwellings in the UK decarbonization policies can contribute to cut operational carbon emissions from the building stock; this needs to be made a priority if net zero carbon targets are to be achieved. However, the energy and carbon savings potential of suitable retrofit interventions on this part of the stock is extremely variable and strictly intertwined with the range of baseline conditions of such dwellings. This study aims to propose a framework for interventions in traditional listed dwellings (TLDs) to improve their energy performance utilizing dynamic energy simulation (DES) of selected case studies (CSs) in the city of Brighton and Hove (South-East England).

To achieve this aim, the study established a baseline scenario which provides a basis for the assessment of energy performance and thermo-hygrometric behaviour pre- and post-interventions and allows for comparison between different CSs under comparable conditions.

Presenting a brief overview of the methodology adopted in this study, the paper describes the approach devised to generate such baseline scenario. The paper then compares the results obtained from simulation of normalized and baseline models with the status-quo energy consumption of the dwellings investigated (based on meter readings).

This analysis finally allows to highlight some key physical determinants of the baseline HEC which, in the following stage of research, proved to have a considerable effect also on the amount of energy and carbon savings achievable post retrofit interventions.

The purpose of this paper is to analyze Spain’s success in developing mass tourism between 1950 and 1965.

This analysis will be carried out from a marketing point of view using the paradigm of the four Ps: product, price, promotion and place, but focusing on the product since, as will be seen, the three other variables had a much lesser impact at that early stage. The product, in holiday tourism, is the destination, a combination in which the main protagonist is the hotel. The authors will analyse the main characteristics of the tourist accommodation on offer in Majorca and Ibiza in two ways: by studying the general statistics on the one hand, and on the other, through the detailed description of two hotel projects focused on the same tourist market but conceptually very different. In the first, a British design from 1956, we see the seed of what could have been and was not. Spain could have been filled with enclave-type tourist destinations with little connection to the local economic network. The second hotel design, on the other hand, shows us the ideal establishment for the exploitation of mass tourism in open destinations.

In Spain, mass tourism was explosively successful because the local business community was able to offer a very attractive product.

The authors use the architectural designs of two hotels as the central axis of the description of the Spanish tourism product.

This paper presents the biography of one of Australia’s earliest female accountants, Miss Evelyn Maude West (aka Eva). The paper uses this history sub-genre to understand the significant impacts Eva West made across several fields. Eva West was not only a pioneer woman accountant but also an active philanthropist with an interest in social issues and a nature lover who promoted and encouraged an appreciation of the environment.

The paper leverages a diverse array of qualitative resources, responding to Carnegie and Napier's (1996) call to expand the concept of the accounting-based archive. Notably, rare nature study diaries and a book detailing camping adventures serve as poignant examples, illustrating Eva West's profound social and environmental engagement. Additionally, personal and business letters, digitised newspapers, pamphlets, annual reports, minute books and even poems contribute to the comprehensive exploration of Eva West's life and impact. Collectively, these varied sources offer a rich tapestry of evidence, facilitating the documentation of this unique narrative.

Throughout her life, Eva West made significant contributions as a pioneering woman in the field of accounting, a dedicated philanthropist and a passionate environmentalist. Together, these offer a multifaceted portrait of a well-rounded individual. With a solid foundation in accounting, Eva utilized her expertise to benefit numerous charitable organisations, leaving a lasting impact on the community. Moreover, her deep love for the environment is illustrated in nature study diaries and books documenting her camping adventures, highlighting the interconnectedness between her accounting pursuits and her commitment to environmental stewardship.

While previous studies briefly mention the additional contributions of early women to various organisations and movements, none provide the depth of insight seen in the portrayal of Miss Eva West. Rather than critiquing these earlier narratives, this observation presents an opportunity for further research to honour pioneering individuals for their multifaceted roles beyond accounting. Future studies could spotlight trailblazers as accountants with diverse interests and societal contributions, whether in social or environmental spheres. Additionally, this paper demonstrates how archives maintained by individuals, such as nature or travel diaries and camping books, can enrich accounting and accountability-based historical research.

Biographical studies in accounting have played a significant role in advancing historical research, yet there remains a call for additional studies to gain deeper insights into specific individuals. Few biographical narratives have explored how accountants integrate their professional careers with other interests, particularly highlighting the well-roundedness of individuals, especially women. Furthermore, this paper contributes to filling the gap in research that examines the intersection of accounting professionals and environmental concerns.

The Case Valdesi (Waldensian Houses) are non-profit structures, managed by the Diaconia Valdese, that propose a value-based and value-driven model of hospitality. There are nine hospitality facilities (six guest houses, two hotels and one hostel) located in different Italian venues, open to individual travellers, families or groups who look for unconventional tourism experiences such as slow-paced visits to artistic and natural attractions, retreats, informal symposia, as well as creative projects. The guest houses welcome international students and volunteers who provide hospitality services. They host refugees and asylum seekers when needed and encourage connections and mutual exchanges among people with diverse life experiences. Moreover, they use the hospitality revenues to support educational and social welfare projects. This chapter will present the Waldensian model of hospitality through a case study based on observations and qualitative data collected during fieldwork, proposing it as one of the possible sources of inspiration for the creation of human destinations.

This paper aims to check if destinations with powerful similarities also show similar tourism/overtourism effects that differentiate them from other destinations. This paper gathers and compares data on overtourism in European historic cities already presented in the existing literature and points out features and problems typical for these destinations.

This paper was based on the systematic literature review method, which allowed the author to indicate the most commonly studied European historic cities and the characteristics of overtourism problems.

The results of this study reveal that several European historic cities share similar tourism development patterns and the overtourism problems manifest numerous similarities. Significantly, these problems are characteristic of historic cities only and partially different from those observed in European urban destinations such as metropolises.

This study enhances a proper understanding of overtourism and the contradictory results published in the existing literature. This study is the first step in building a more situational approach to overtourism and adjusting the theory to particular destinations' features.

The outcome of this study offers local policymakers several hints regarding effectively facing the overtourism problems. Historic cities require special attention when actions toward lowering extreme tourism pressure in monumental zones are implemented and residents' concerns about the spread of tourism, including short-term listings, to residential quarters need to be addressed.

To the best of the author’s knowledge, this is the first study based on a comparison of similar destinations aimed to develop theory and practical implications devoted purely to a limited number of destinations sharing numerous similarities. The set of coherent theoretical and practical implications designed for a narrow group of cities is to be an essential contribution to the development of research and practice in urban tourism.

This study's goal is to look at how visitors' experiences affect the indirect links between the destination's extrinsic motivations (DEMs) and tourists' intrinsic motives (TIMs), on the one hand, and the perceived destination image (PDI), on the other.

Using structural equation modeling, 613 tourists from different nationalities were used to test the five hypotheses.

The research results revealed that second-order destinations' extrinsic motivations directly impact TIM and PDI. It also showed that tourists' experiences as moderators reduce the direct effect of DEM on PDI for first-time visitors compared to repeat visitors. Moreover, it increases the direct effect of TIM on PDI for repeated visitors.

Destination managers can fix the problems that hurt their reputations and images by hiring police officers in tourist areas and cleaning tourist places. In the same way, destination managers and travel agencies should use AI tools to create social media marketing campaigns focusing on natural and historical monuments. Also, the marketing plans should stress the value for money (for example, lodging, food and attractions’ cost). Finally, destination marketers can make programs for repeat visitors, focusing on DEM and TIM.

This article tries to fill a gap in the research on PDI formation in emerging markets as a modern technique in destination marketing by using the push-intrinsic and pull-extrinsic theories. It also looks at how the tourists' experiences moderate the direct link between DEM, TIM and PDI. Lastly, this study examines how TIM affects a destination's image in emerging markets.

Sustainability is viewed as an encompassing perspective, as endorsed by the international policy context, driven by the UN’s Sustainable Development Goals (SDGs). We aim to examine how women entrepreneurs transform capitals to pursue sustainability, and to generate policy insights for sustainability actions through tourism entrepreneurship.

Applying qualitative approach, we have generated empirical evidence drawing on 37 qualitative interviews carried out in Turkey, whereby boundaries between traditional patriarchal forces and progressive movements in gender relations are blurred.

We have generated insights into how women entrepreneurs develop their sustainability practice by transforming their available economic, cultural, social and symbolic capitals in interpreting the macro-field and by developing navigation strategies to pursue sustainability. This transformative process demonstrates how gender roles were performed and negotiated in serving for sustainability pillars.

In this paper, we demonstrate the nature and instrumentality of sustainable tourism entrepreneurship through a gender lens in addressing some of these SDG-driven challenges.

We advance the scholarly and policy debates by bringing gender issues to the forefront, discussing sustainable tourism initiatives from the viewpoint of entrepreneurs and various members of local community and stakeholder in a developing country context where women’s solidarity becomes crucial.