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Marketa Kubickova

Abstract

In recent years, governments of developing countries have been much more active in destination management and development than they used to be in the past. However, the challenge many governments face is to determine an appropriate level of involvement. This study investigates the role government plays in tourism competitiveness by applying a panel data analysis to the Central American region. The results reveal that government plays an important role in tourism. The data provide evidence that a new theory may emerge as it pertains to tourism and developing countries. Furthermore, such discovery only reinforces the issue of free riders tourism faces and the role of ‘shadow’ economy in the Central American region.

Open access

Luboš Smrčka, Eva Kislingerová, Jiří Strouhal, Klára Kubíčková and Markéta Kubíčková

ABSTRACT

Valuation of cultural assets represents a very actual topic not widely discussed within contemporary accounting and financial research. Main motivation of this paper is therefore to provide an empirical evidence of the methods for valuation of cultural and artistic goods. In general, any method for valuating cultural and artistic goods or institutions cannot bring results as objective as those available to valuate assets in the real market economy. Within this paper we did focused on valuation on a specific case of cultural institutions (theatre, museum) and also we aimed to analyse the economic impacts of cultural organizations.