Value chains,business conventions,and market adaptation: A comparative analysis of Norwegian and Icelandic fish exports

Business transactions’ value chains can constrain their capacity to maximize market value from limited resources. Seafood markets exhibit a strong demand for fresh, high‐quality seafood yet empirical studies show large variations in value chains’ adaptation and exploitation of market opportunities. This article presents a comprehensive model that identifies the main drivers and constraints in value chains for wild harvested seafood that generate differences in market adaptation. The model is built on theories of value chains, business conventions, competitive behaviour, governance conventions, legal regulation, and direct ecological and economic constraints. The model is applied in a comparative case analysis of market adaptation by value chains for North Atlantic cod products in Norway and Iceland, which explains why business conventions in Iceland are more consumer market adapted than those in Norway.     

A Blaze in the Northern Sky: Black Metal and Crimes Against Culture

Abstract

This paper focuses on an act that can be seen to typify what heritage organizations might con?dently describe as a ‘crime against culture’: the deliberate destruction by ?re of a twelfth-century wooden stave church at Fantoft in Norway in 1992. This paper uses the case study of Fantoft to challenge the ways in which heritage organizations (in this case Norway’s Directorate of Cultural Heritage) establish and protect mono-cultural narratives and push interpretative agendas predicated on an uncritical concept of universal ‘value’ and its equation with material authenticity. It also examines how distinct minority communities construct new meanings, values, and traditions without reference to institutional narratives, a process that, whilst arguably initiating a more meaningful dialogue with the past, brings in train a new set of problems.     

What is the VAT? The policies and practices of value added tax on ebooks in Europe

This article addresses reduction of or exemption from value added tax (VAT) as a cultural- and media policy instrument and analyses the VAT policies on ebooks within the European Economic Area. Examining an area of media and policy studies that is largely overlooked, the article is partly an empirical analysis of VAT policies and partly a discussion paper raising issues applicable to other media sectors and of political and societal relevance. Section 1 of the article conceptualises VAT reduction/exemption as a media and cultural policy tool within national and supranational policy frameworks. Section 2 gives a comprehensive overview of the application of VAT on print books and ebooks in Europe and discusses some consequences of the concrete taxation practices. Section 3 reports and discusses initiatives to alter the European VAT policies on digital media and cultural products and services.     

论《红楼梦》与神仙思想

曹雪芹在创作《红楼梦》的过程中吸收了丰富的神仙思想及其象征性元素,并对之进行了想象性和艺术性的再创造,拓展和深化了神仙思想的审美尺度和思想内涵.曹雪芹借仙山、乐园和游仙等神仙思想及其信仰的各种文化因子,建构了全书整体的叙事框架和结构模式,形成了独特的情感氛围和价值取向.在对待神仙思想的态度上,曹雪芹既批判了神仙思想中虚幻、荒诞和偏颇的成分,也对神仙思想所倡导的独立自由的精神世界充满向往,成为其塑造环境和人物形象的内在动力.《红楼梦》既赋予神仙思想以审美色彩,同时也提升了自身的艺术价值.曹雪芹吸收神仙思想中的积极因素进行创作与民族文化心理有关.     

Benefits of visiting heritage museums: Chinese parents’ perspectives

Abstract

The family, as a leisure unit, is an important museum consumer group. The literature on family leisure in museums concentrates on the cognitive and the learning aspects in science museums and art galleries in western contexts. It provides limited explanation of the leisure outcomes acquired from visiting museums. This work addresses this lacuna by exploring the benefits perceived by Chinese parents who take their children to a cluster of museums along China’s Grand Canal, a world heritage site in Hangzhou. A review of museum and heritage research, combined with 17 on-site, in-depth interviews, generated information on a range of benefits which was used to design a questionnaire that was completed by 450 respondents. Five perceived benefits were identified using factor analysis. In order of significance, they are family bonding, community attachment, cultural awareness, restoration and personal growth. These perceived benefits have implications for museums and other public facilities catering to the family leisure market, as well as for governments, community organisations, the heritage sector and other stakeholders that are charged with managing cultural heritage.     

我国旅游服务业营业税改增值税的影响机理及影响状况研究

营业税改增值税是我国实施结构性减税政策的重要改革方向。上海已经开始试点,试点范围将由上海市分批扩大至北京、天津、江苏、浙江、安徽、福建、湖北、广东、厦门和深圳10个省、直辖市、计划单列市,并将选择部分行业在全国范围试点。未来,营业税改增值税很可能向旅游服务业推广。在上述背景下,需要研究下列前沿性理论问题：我国旅游服务业营业税改增值税的影响机理是什么？我国旅游服务业营业税改增值税的影响状况是什么？本文运用不同税收特点及影响分析理论,探讨了我国旅游服务业营业税改增值税的影响机理,并通过对上海典型旅游企业的调查研究,分析了我国旅游服务业营业税改增值税的影响特点与影响状况。针对我国旅游服务业营业税改增值税的影响特点与状况,提出了我国旅游服务业营业税改增值税税率与存量固定资产进项税抵扣等的建议。     

Observations on the Influence of High Oil Prices on Russia's GDP Growth

A noted economist and observer of post-Soviet affairs presents a study probing the influence of high oil prices on Russia's GDP growth. The paper analyzes the contributions to the country's GDP by sectors of origin and final use, and pays special attention to the influence of trade margins produced by oil and gas but recorded and placed by Goskomstat Rossii in Russia's trade sector. The author's interpretation of statistical data released by Goskomstat Rossii as well as by Russian customs authorities enables him to conclude that the present-day economic boom in Russia can be characterized as consumption-led growth fueled by oil and gas export revenues. Journal of Economic Literature, Classification Numbers: C67, C82, E23, L71, Q43. 2 figures, 10 tables, 20 references.     

旅游目的地游客感知价值的层次关系模型

顾客价值被认为是竞争优势的新来源,目前旅游领域游客感知价值研究多将感知价值的各维度置于同一层次,这样不利于对游客感知价值概念的深刻理解,也不利于旅游业界从操作层面上提升游客感知价值。本研究基于"途径-目的"理论,使用回归分析方法检验了目的地属性层的价值维度与结果层价值维度的关系。结果表明,旅游者对目的地属性层的价值感知显著影响对结果层的价值感知,其中,景观/环境和成本属性是影响中国旅游者体验结果的主导性因素。     

城市区位景观尊严规划研究

20世纪60、70年代以来,西方发达国家的城市景观空间研究由"物质景观"转向了"物质与文化景观并重"的研究,其本质在于从人本主义视角探究不同景观的区位价值和区位重构关系,尤其关注城市日常生活空间质量观下的人居环境景观与景观的社会公正配置与规划,从而响应不同的区位价值,满足阶层化下的人的区位尊严需求。本文重在从行为文化区位景观价值视角探讨城市区位景观价值的演变特征、区位景观理论的内涵与构成及区位文化景观尊严规划的原理构成等。     

略论钱大昕文字学研究

钱大昕是清代的汉学大师,乾嘉学派的巨子。他在《潜研堂文集》和《十驾斋养新录》中对文字在传统语文研究中的重要作用、《说文解字》的诸多义例、文字学史上的诸多重要人物和重要书籍、俗字等多有精彩论述,对清代文字学尤其是《说文》学的影响是巨大而深远的。