Tese (doutorado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multi-Institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2018. / Submitted by Raquel Viana (raquelviana@bce.unb.br) on 2018-08-09T19:33:43Z No. of bitstreams: 1 2018_CharlineBarbosaPires.pdf: 2783193 bytes, checksum: 65522d2c80acea9350b4cfb44c607cc6 (MD5) / Approved for entry into archive by Raquel Viana (raquelviana@bce.unb.br) on 2018-08-14T18:55:12Z (GMT) No. of bitstreams: 1 2018_CharlineBarbosaPires.pdf: 2783193 bytes, checksum: 65522d2c80acea9350b4cfb44c607cc6 (MD5) / Made available in DSpace on 2018-08-14T18:55:12Z (GMT). No. of bitstreams: 1 2018_CharlineBarbosaPires.pdf: 2783193 bytes, checksum: 65522d2c80acea9350b4cfb44c607cc6 (MD5) Previous issue date: 2018-08-09 / Este estudo teve como objetivo identificar que diferentes tensões institucionais influenciam o reconhecimento, a mensuração e a evidenciação dos heritage assets em museus australianos, neozelandeses e ingleses. Para tanto, as demonstrações contábeis referentes ao período de 2015/2016 de 42 museus australianos, 25 neozelandeses e 171 ingleses, totalizando uma amostra de 238 entidades, foram analisadas. Os resultados da análise documental revelaram a adoção de diferentes práticas tanto quando os museus de um mesmo país são observados, como quando os países são comparados entre si. Enquanto na Austrália predominam museus que capitalizam seus heritage assets de forma plena, no Reino Unido os museus que adotam a abordagem mista ou não reconhecem esses ativos são maioria. A Nova Zelândia, por sua vez, apresentou um cenário intermediário, com as entidades divididas entre as duas possibilidades. Buscando a compreensão dessas diferenças, a pesquisa apoiou-se nos fundamentos da Nova Sociologia Institucional (NSI), uma vertente da Teoria Institucional, para identificar características dos museus que permitissem a verificação da extensão com que estavam sujeitos a pressões coercitivas, normativas e miméticas capazes de influenciar as práticas observadas. A Análise Qualitativa Comparativa (QCA) e, mais especificamente, a csQCA foi utilizada, sendo que os resultados indicaram que principalmente pressões normativas e miméticas podem exercer influência no tratamento contábil dispensado aos heritage assets nos três países estudados. / This study aimed to identify different institutional tensions that influence the recognition, measurement and disclosure of heritage assets in Australian, New Zealand and English museums. Therefore, the financial statements for the period of 2015/2016 of 42 Australian, 25 New Zealand and 171 English museums, totaling a sample of 238 entities, were analyzed. The results of the documentary analysis revealed the adoption of different practices both when museums of the same country are observed, and when the countries are compared to each other. While in Australia predominate museums that fully capitalize their heritage assets, in the United Kingdom museums that take the mixed approach or do not recognize these assets are the majority. New Zealand, in turn, presented an intermediate scenario, with entities divided between the two possibilities. In order to understand these differences, the research was based on the foundations of the New Institutional Sociology (NSI), an approach of the Institutional Theory, to identify characteristics of the museums that allowed the verification of the extent to which they were subject to coercive, normative and mimetic pressures capable of influencing the observed practices. Comparative Qualitative Analysis (QCA) and, more specifically, csQCA was used, and the results indicated that mainly normative and mimetic pressures may influence the accounting treatment of heritage assets in the three countries studied.

The hypothesis put forward in this thesis is that tourism can be the agent for the sustainable conservation and development of the valuable legacy of colonial built heritage by capitalizing on its tangible and intangible assets. The key variable is the recognition of the intrinsic value of both iconic and non-iconic properties and sites that constitute the extrinsic value of the cultural attractions of the tourism destination. The research problem is concerned with assessing the impact of contemporary tourism development on these attractions and identifying the issues affecting preservation and realization of asset potential. The research aims to support the collaboration between tourism professionals and cultural heritage stakeholders committed to resolving issues and problems for the destination identified within the stages of the tourism destination's life cycle of evolution (Butler, 1980).

<p>Assessment of impacts on nature and reindeer husbandry by the considered mountain road between Borgafjäll and Saxnäs- Swedish National Road and Transport Research Institutes method for assessment of damage to heritage assets</p><p>There are plans regarding the building of a new road from Borgafjäll/Båtas to Saxnäs, and two road alternatives have been presented. The road has been localized to an area which is protected as a nature reserve and listed as a Nature 2000 area. This report aims to determine the effects on the Nature 2000 area and reindeer husbandry, and to be a source of knowledge for future environmental impact assessment in that project. In order to assess the impact on nature values and reindeer husbandry a method from the Swedish National Road and Transport Research Institute (VTI) has been used. A literature review has been made to prescribe the effects and consequences. Interviews and geographical information system analysis compliments the report. Both alternatives are going to affect arctic birch forests and specially protected mires. Almost one fifth of the protected arctic birch forest in Gitsfjällets nature reserve will be affected by the alternatives. The distribution and reproduction of arctic fox and wolverine will also be complicated and inhibited. The alternatives are going to create a barrier and fragment the area for reindeer husbandry. This will disturb the reindeer’s mating and calving. On the basis of VTI’s method for the assessment of damage to heritage assets the conclusion is that both road alternatives will affect the nature value and reindeer husbandry negatively. The prerequisite to build the road depends on whether the community</p>

Assessment of impacts on nature and reindeer husbandry by the considered mountain road between Borgafjäll and Saxnäs- Swedish National Road and Transport Research Institutes method for assessment of damage to heritage assets There are plans regarding the building of a new road from Borgafjäll/Båtas to Saxnäs, and two road alternatives have been presented. The road has been localized to an area which is protected as a nature reserve and listed as a Nature 2000 area. This report aims to determine the effects on the Nature 2000 area and reindeer husbandry, and to be a source of knowledge for future environmental impact assessment in that project. In order to assess the impact on nature values and reindeer husbandry a method from the Swedish National Road and Transport Research Institute (VTI) has been used. A literature review has been made to prescribe the effects and consequences. Interviews and geographical information system analysis compliments the report. Both alternatives are going to affect arctic birch forests and specially protected mires. Almost one fifth of the protected arctic birch forest in Gitsfjällets nature reserve will be affected by the alternatives. The distribution and reproduction of arctic fox and wolverine will also be complicated and inhibited. The alternatives are going to create a barrier and fragment the area for reindeer husbandry. This will disturb the reindeer’s mating and calving. On the basis of VTI’s method for the assessment of damage to heritage assets the conclusion is that both road alternatives will affect the nature value and reindeer husbandry negatively. The prerequisite to build the road depends on whether the community