下面为大家整理一篇优秀的essay代写范文- Cultural tourism，供大家参考学习，这篇论文讨论了文化旅游。随着文化旅游的发展，世界各地的游客越来越多地追求独特的文化体验。因此，旅游目的地、旅游规划、规划部门不断开发新的旅游景点和项目，增加游客的体验，提高游客体验的质量。目前，在旅游目的地开发过程中，将旅游目的地和当地居民的文化和日常生活进行包装，打造旅游景点和消费旅游产品。旅游业也出现了类似的做法，但同时也出现了一些问题。在旅游发展的过程中，人们越来越关注文化遗产的真实性丧失和商业化，由此衍生出各种关于游客注视和伪事件的理论。
The development of cultural tourism has led to the increasing pursuit of unique cultural experiences by tourists around the globe. Therefore, tourism destinations, tourism planning, and planning departments are constantly developing new tourist attractions and projects, increasing the experience of tourists and improving the quality of tourists’ experiences. At present, during the development of tourist destinations, the culture and daily life of tourist destinations and local residents are packaged to create tourist attractions and consumer travel products. Similar practices have emerged in tourism, but there are also problems that occur at the same time. In the process of tourism development, various theories of tourists’ gaze and pseudo-events are derived from the increasing concerns over the loss of authenticity and over commercialization of cultural heritages. The key to balancing authenticity with commercialization becomes a concern for tourism planners all over the world, and relevant theoretical explorations are necessary for further improvement. Therefore, this paper intends to carry out further research and analysis on cultural tourism, and draw the relevant theoretical basis to provide theoretical basis for future tourism practices.
The focus of this article is to answer the following questions: How will the authenticity of tourism experience by influenced by tourists’ gaze? How does cultural tourism contribute to strengthening national identity and protecting local heritage sites? These questions will be answered through the case analyses of two famous tourist destination countries, Ireland and Singapore. The case analyses show that under tourists’ gaze, culture becomes less functional and more consumable. Authenticity of cultural tourism may not be necessarily diminished due to tourists’ gaze. Instead, the combination of cultural tourism with political needs will contribute to both the authenticity of the tourism experience and the sustainability of local culture and national identity.
I will eat two meals a day, one in the morning and the other in the evening. In the first meal, I will boil some pottage with everything left the day before such as oats, peas, beans, lentils, nuts, onion, carrot and cabbage. To be exact, it is a mixed stew. There is no salt at all. Therefore this meal is no flavor at all because it is neither salty nor sweet. I just eat it to make my stomach full and not to feel hungry. Compared with the morning meal, the evening meal sounds better because I can fry some dishes with butter and some herbs picked from the mountain to make the dishes more delicious. The evening staple is bread which is dark and coarse like a piece of black brick. As the important ingredients of my dishes, I fry some peas, beans and lentils. Luckily I have some low-alcohol ale to help me swallow the big piece of bread down. I also have some cheese to spread on the bread to make it taste good. Generally speaking, these two meals do not meet my standards no matter from the quality or the quantity. The medieval peasant meal is quite different from the current diet which I usually have at least three meals a day, sometimes a brunch and afternoon tea and midnight snack including some fruits and refreshments. The great variety of delicious foods in the restaurant are a feast for the eyes. I can eat anything I want needless to consider delicacies from land and sea or seasonal or local. Moreover I always have a good appetite including some eggs, bacon, sausages, fish, pork, beef and mutton because the current meal has a wonderful seasoning including some chili, ketchup, salt, sugar, pepper, sauce, cream and mustard. Imagining the feast prepared by these amazing condiments can make your mouth water if you do not care the calories in these dishes.
But after my experience of eating the medieval peasant meal for one day, I think I will change my current lifestyle and attitude toward food in some degree because my everyday diet is less healthy with much more calories. If I do not change my lifestyle, I think I will getting much fatter and fall ill in the future. Therefore I think occasionally maybe once or twice a week eating the medieval peasant meal is good for my health.Based on the determination made by the company to reduce the depreciable lives to match the cost of the fixed assets with the revenue produce, Hyde company has a Generally Accepted Accounting Principles (GAAP) required change in account estimate. In order to conform with GAAP, Hyde company is required to make various assumptions and estimates that affect all aspects of financial reporting and as actual information is presented could have a change of accounting estimate. Under GAAP, Hyde company must account for a change in accounting estimate in the period of change and future periods if they are affected (Wahlen, Jones & Pagach, 2015). This means that the company does not need to perform a retrospective adjustment on a previously reported period rather the adjustment to reduce the depreciable lives of the assets will be a prospective revision recorded beginning in the period of the change in accounting estimate.
Hyde company will also need to disclose the revised amounts in the notes to its financial statements on how the change impacts income from continuing operations, net income and related earnings per share (Bragg, 2018). It’s important for the company to understand on the depreciable lives reduction will impact these items. The depreciation expense will increase over the reduced period which will have a direct negative effect on income from continuing operations, net income and earnings per share, however depreciation is added back for cash flow purposes. In order for the company to determine the effect of reducing the depreciable lives, Hyde company will need to calculate the revised periodic depreciation expense. At the beginning of the period of change, Hyde company will take the remaining book value of the assets less the salvage value and divide it by the new remaining depreciable life (Jan, 2013). Hyde company will then take the adjusted depreciation expense per period and debit depreciation expense and credit accumulated depreciation. The change of accounting estimate should also be disclosed in the financial statement notes to provide the amount of change and clarity to the company policy change if the useful life revision materially decreases the reported net income. The company should describe the revision in the footnotes to their financial statements to ensure shareholders and potential investors understand the financial impact of the change.