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Through the case of Blanca Sinchi, the following analysis presents valuation criteria that have resulted in the invisibility of social actors and cultural patrimony (cultural heritage) elements, and some contradictions in their acknowledgment process. In addition, the paper explains how architecture, among other historic assets, has made women and their contributions invisible.

Bibliographic analysis and semi-structured interviews were carried out to theorize about the thermodynamic system of lime to propose a matri-lineal system category and expand the understanding of the participation of women in the receipt, management and transmission of what is called patrimony.

In heritage places, such as Cuenca (Ecuador), cultural richness extends from the Historic Center to the rest of the territory and its actors. However, there are intrinsic elements, such as unknown, but fundamental, oral or family traditions associated with the role of women. The case of Blanca Sinchi and lime is evidence of this, as it shows the typical scenario affected by gender and by disparate power dynamics that do not consider desirable attributes (authenticity, integrity, identity, bequest, option, existence, among others) in the conservation of architectural patrimony. A deep redefinition process, or even a change in the valuation system, is needed. Also, the history behind built heritage items must be explored to find the contributions made by women.

Proposing a matri-lineal system category to expand the understanding of the participation of women in the receipt, management and transmission of what is called patrimony, allows redefining and rewriting local and global history, acknowledging the role of women. In this way, the proposal questions not only the hegemony of the term “cultural patrimony” pigeonholed in paternal legacy but also the term “cultural heritage” as a synonym and framework that, while expanding material values, it does not effectively include, at least for Ibero-Romance language territories, the broad set of tangible and intangible values, as well as the know-how and skills of artisans.

In this short chapter, we seek to begin to understand what it might mean to ‘interrupt the legal person’. We do this in two parts. In the first part, we begin with the phrase itself and interrogate its components. Interrogating these components leads us to think of the legal person as a technical and grammatical question that varies across different legal traditions and jurisdictions, i.e., across different ways of living and speaking law (recall that juris-diction says to speak the law). In the second part, we briefly explore four versions or declinations of interruptions, each corresponding to a different kind of juris-diction or legal tradition. We see this chapter as itself a friendly interruption in (or of) a broad and rich conversation so as to encourage ourselves to be struck again by some things we may take for granted.

The purpose of this paper is to examine the impact of full accrual accounting on the Italian public universities and, in this context, how some technical-accounting problems typical of public sector (recognition and valuation issues) have been addressed. An additional purpose investigated in this paper is the role of International Public Sector Accounting Standards (IPSASs) in helping to overcome these technical-accounting issues, for the case under examination.

The paper involves studying whether, and to what degree, some of the accounting choices made by the universities complied with the principles of full accrual accounting for several specific accounting registrations characterised by the presence of recognition and valuation issues. During this investigation, the paper also analyses whether the universities followed the accounting rules set out by the IPSAS Board.

The findings highlight that, in general, there is a low degree of compliance with full accrual accounting principles and they also revealed that IPSASs do not provide any detailed guidelines that can help universities in overcoming the recognition and valuation problems typical of the public sector.

The analysis presented in the paper confirms the findings of previous literature identifying a low level of compliance to full accrual accounting principles. This research shed light also on the longstanding debate about the role of IPSASs in promoting full accrual accounting in the public sector, revealing the scarce contribution of IPSASs to this process.

The purpose of this paper is to address both the neglect of non-Anglo-centric accounting gendered practices beyond the predominant professional setting and the controversial roles of women and accounting in power relationships inside the household. Analyzing a Spanish upper-middle class Catholic family in the early nineteenth century, the research focuses on the reciprocal interaction of accounting with practices and processes of daily life in a rigid patriarchal socio-cultural and juridical context.

This microhistory draws upon several archives, including in Spain the Archivo Histórico Provincial de Cádiz. In England, the Bath Record Office has preserved documents and correspondence, both personal and business related, and the Worcester Record Office preserved notarial documents concerning the family. The large number of letters which have survived has facilitated an in-depth study of the people who were affected by accounting calculations.

In a juridical context where women were conceived as merely the means for the circulation of property between two families, the evidence shows that accounting provided the proof of women’s patrimony value and the means to facilitate their recovery in this cosification process. Although women had a little involvement in the household’s accounting and management, they demonstrated confidence in accounting, fulfilling a stewardship function for the resources received. Also, evidence shows that by using accounting practices to shield supposedly defenseless women, this reinforced male domination over women and promoted the view that the role of women was as an ornament and in need of a good husband.

Contrasting with the Anglo-Saxon contemporary context, the Spanish law preserved a woman’s property rights, guaranteeing recovery of properties owned by her before marriage should the marriage be legally annulled or be dissolved because one of the spouses’ death. This required a detailed accounting of the wife’s properties brought to her marriage, most especially regarding the dowry provided by her family.

This research uses public information and represents an analysis of how the capital markets will be considered as an alternative for the microfinance entities in order to obtain better interest rates and new financial alternatives (diversify their capital structure) as well as develop their corporate governance (Bolaños et al., 2014). Peru has been one of the fastest growing Latin American countries in recent years. In microfinance, Peru has achieved considerable growth over time. According to the Interamerican Development Bank (IDB) and Coporación Andina de Fomento (CAF), Peru is a country with the best conditions for microfinance in region of Latin America and the Caribbean. This is reflected, in part, by a larger portfolio of microfinance loans and the best business environment in the region (IDB, 2010). We start by reviewing the history of this industry for the period 2009–2013. This overview will facilitate an understanding of this industry, its development, and the main participants in this sector; then we proceed by exploring the market structure, its nature, its characteristics, and the supply and demand forces, including the competitors and the size of the Peruvian financial sector. Finally, we focus on the process followed by Caja Municipal de Huancayo (CMAC) in order to list bonds and commercial liabilities on the Lima Stock Exchange, taking into consideration the regulation process; finally, the results of the operation are presented, This review will give a better understanding about the process of development for microfinance entities in a volatile macroeconomic context.

Whenever we speak of patrimonialism, the reference is to the rule of the pater. Weber theorizes this connection from a genetic perspective. The prototype of patrimonial governance is the household. The patrimonial ruler manages his realm as he would manage his household according to rules of traditional wisdom. This genetic and naturalist model makes patriarchy a constitutive dimension of patrimonial practices. In this conception, patrimony implies the dominion of fathers. Patrimonial officials are bound to be male.³ At least this is what we think. And we are all the more inclined to think so if we assume that the rule of the fathers is a fact of nature grounded in a biological necessity. Etymology comforts this bias: the reference to gender, being inscribed in the term, lends credence to a substantialist interpretation.

Purpose – We seek to understand under which conditions care work emerges from shadow economy and becomes visible, either within families or in a professional frame, both at a political level and at the micro level of social perceptions.

Methodology – We analyze the recent history of French social policies devoted to dependent people and we use a study describing the members of 91 French families confronted, in 2004, with one of their elderly members’ dependence.

Findings – The French State subsidizing compensation for daily difficulties of dependent people leads to a surprising parallel between the rise of specific jobs and the public recognition of family care work. When looking at family structures, there is a huge difference between multiple-members families and trapped kin, erasing gender effect in this latter case. Family care work becomes more visible when there exists a professional equivalent: cleaning, doing the laundry, or washing the dependent person. Thus, male family care work when existing, such as home repairs or administrative tasks, remains invisible.

Research limitations – We analyze the case of France, with two major specificities: a universal State insurance system in a process of including the risk of dependence and a high unemployment rate. We exclude childcare from our study.

Originality of paper – Care studies have developed from two traditions: one emphasizing the ethics of care, and the other straddling between family economics and sociology of domestic work. The paper takes place within a third literature, raising the issue of care work as intimate work, dealing with the personal relationship between a caregiver and a care receiver.

This paper aims to analyse the most significant disruptive events affecting tourism during the twenty-first century, particularly the 2020 COVID-19 pandemic.

Based on a thorough literature review, this study takes a complexity science approach to the field of tourism to shed light on the challenges of disruptive events in tourism systems.

Focusing on the COVID-19 pandemic, in particular, this study acknowledges that disruptive events are complex and have tremendous impacts on several areas of society: people’s psychological well-being and the health-care system, as well as social, economic, cultural, technological, environmental and political dimensions. Whether they occur alone or interact, these dimensions add varying levels of complexity to the tourism system. In response, the tourism industry can adopt a resilience model as a crisis management tool to address disruptive events affecting this field.

As this paper is mainly theoretical, future empirical research will contribute to refining the findings and testing the usefulness of the proposed model.

The paper looks at examples of successful and unsuccessful of COVID-19 outbreak management in various countries to analyse issues such as crisis management, resilience and tools for coping with the impacts of disruptive events.

This theoretical paper proposes a first taxonomy of the multidimensional impacts of twenty-first-century disruptive events on tourism and dissects the phases of crisis management, with a corresponding conceptual model.

本文分析了21世纪影响旅游业的最为重要的破坏性事件, 尤其关注2020年新型冠状病毒肺炎大流行

本文将复杂性科学方法应用于旅游领域, 通过全面的文献综述, 揭示破坏性事件给旅游系统带来的挑战。

本文承认破坏性事件, 特别是新型冠状病毒肺炎大流行, 复杂且影响巨大, 涉及心理、医疗、社会、经济、文化、技术、环境和政治等诸多方面。这些影响不管是单一的还是相互作用的, 都在不同程度上增加了旅游系统的复杂性。旅游业可以将弹性模型作为危机管理工具, 以应对其领域内的破坏性事件。

本文首次提出了21世纪破坏性事件对旅游业的多维影响的分类法, 并对危机管理的各个阶段进行了剖析。本文还提出了一个综合模型。

由于本文以理论为主, 未来的实证研究将有助于完善研究结果和验证所提出模型的实用性。

本文着眼于不同国家新冠疫情管理的成功和失败案例, 分析危机管理、复原力以及应对破坏性事件影响的方法等问题。

Identificar los eventos disruptivos mundiales más importantes que han afectado el turismo en el siglo XXI poniendo especial atención en la pandemia causada por el COVID-19 en el 2020.

Mediante un enfoque a las ciencias de la complejidad aplicado al turismo y una exhaustiva revisión bibliográfica, este artículo esclarece el reto que significa un evento disruptivo en el turismo.

Los eventos disruptivos, en particular el COVID-19, son complejos y generan un alto impacto tanto en el aspecto psicológico, sanitario, social, económico, cultural, tecnológico, medioambiental y político. En su interacción, todos ellos añaden un diferente grado de complejidad al sistema del turismo. Este artículo propone adoptar un modelo de resiliencia como herramienta de gestión de crisis para afrontar eventos disruptivos en el campo del turismo.

Proponer una primera clasificación de los impactos multidimensionales de los eventos disruptivos del siglo XXI en el turismo y un desglose de las fases de gestión de crisis, como así también proponer un modelo integrador de ambos aspectos propios de un evento disruptivo.

Debido al carácter teórico de este artículo, el modelo integrador sugerido representa un marco prometedor para futuras investigaciones en el plano empírico.

Este artículo presta atención a aquellos países que han gestionado la pandemia de forma exitosa o no, para así tener una mejor noción de gestión de crisis y herramientas para hacer frente a futuros eventos disruptivos.

This article aims to describe how information and communications technology (ICT) has introduced a new approach in the handling of spatial data and related services and how Regione Autonoma della Sardegna, one of the Italian local governments, has been involved in an interesting growth that adopts ICT to provide spatial data and related services to itself and to its territory.

This article considers three aspects data and services interoperability and the implications of spatial data delivered through a multi-channel environment; the use of social web as a platform for volunteered geographical information in the public administration environment; and the application of mobile technologies.

The article represents the summary of recent activities in the Sardinia region and may constitute a paradigmatic example for other realities.

The research and activities conducted represent a point of view advanced and innovative in the field of territorial sciences and spatial planning on a regional scale.

Cultural heritage destruction, acts that are carried out by both state and non-state actors, have accompanied violence towards people in all types of wars throughout human history. Used as a means to cause terror and to directly perpetuate harm on a particular group of people, heritage destruction ultimately erases the history of the people and denies them a future at the same time. Heritage destruction, as such, is a topic that is directly relevant for conflict and peace economics. Yet, economics literature on heritage destruction, especially during epochs of violence is scant at best. Presenting some examples of heritage destruction during mass atrocities, this chapter discusses how heritage destruction is related to causes, conduct, and consequences of violence. Doing so illustrates how heritage destruction could be incorporated in extant conflict and peace economics studies and their relevance for post-conflict reconstruction and violence prevention.