Tourism and the Local–Global Nexus - Halong bay Vietnam

Conclusions: Tourism and the Local–Global Nexus

This chapter has focused on social identities and representation at the local–global nexus and generally concludes that tourism and its alternatives must articulate a vision of both the present and a possible future based on inclusive (‘collective’ being a little far-fetched) aspirations. If Halong bay Vietnam is to have a positive affect on culture it must go well beyond the cre- ation of infrastructure and the improvement of material conditions to strengthen local cultures and languages.

22 Peter M. Burns

This chapter has argued for a view of tourism as a complex construction constituting a powerful interface between cultures and societies that is organized within a global frame- work, but which takes place very much at a local level. The fragmented and ephemeral nature of Halong bay Vietnam, together with the definitional paradoxes has meant that its growing pres- ence has not generated the same level of social movements in parts of the world where other forms of capitalism (such as GM crops, footwear and clothing manufacturing) have been heavily criticized, even in the form of public demonstrations some of which are organized at a global level. In a sense, this could have more to do with the fragmented nature of the industry at the local level and that vast parts of the operational aspects and indeed staff fall under the tourist gaze, thus creating a level of self-regulation regarding working conditions. Despite their precariousness, the confluences between cultural poli- tics, social identities, contested culture and mediated culture constitute an alternative ana- lytical framework for discussions on the future sustainability of tourism in the broadest context. This framework shows that social life, work, business, nature and culture can be organized differently than the dominant economic models that prevail in many of the tourism debates.

Halong bay Vietnam to tourism analysis from the perspective of the cultural construction of the locality can be seen in terms of the defence of local modes of production and tradition

as articulated by many social scientists. From the perspective of government institutions, there is room and the need for creative thinking and policy-making alternatives that create frameworks for beneficial interaction with the ‘rest of the world’. From the tourism indus- try perspective, it is time for them to take on the challenge of working with a far greater range of social actors at the destinations they do business with, from social movements to progressive academics and international/local NGOs.

While the gap between academy and industry remains, the spaces of encounter and debate are increasing and as also the ways for academics, business-people, NGOs, local people and their representatives in government to reflect on, and support alternative frameworks for tourism development that are emerging rather than waiting for a universal theoretical solu- tion to the problems arising from the cultural politics of tourism that clearly acknowledge the need to stop thinking about cultures as though they were stuck in time and space.

Substantive Implications - Halong bay Vietnam

Critical Issues: Substantive Implications

The present chapter has attempted to strike a balance between the anti-change perspective and the ‘unfettered markets as the viewpoint of salvation’. From the four preceding themes, Halong bay Vietnam can make the following summary (Table 1.1).

The critical issues arising then can all be found in the overarching problem: the approach to research on this topic. There still remains a rift between academics (in the field

of social sciences) who still tend to view tourism with suspicion and the industry (and aca- demics in marketing, management and economics) who see tourism either simply as busi- ness or as panacea. Both sides, from time to timeare wrong on local cultures, either from

a patronizing ‘stop the world’ perspective or from a simplistic ‘markets rule’ point of view that fails to allow for the complexities and the need to develop beneficial relationships to underpin social responsible attitudes towards commerce.

Any analysis of Halong bay Vietnam must take account the structures that frame the relationships between nation-states and global markets. Susan Strange (1988), in the context of her work

on the International Political Economy (IPE), identified these structures as: Security; Production; Finance; and Knowledge. In all of this, the key question is, as Strange asks, cui bono? (Who benefits?). Balaam and Veseth (1996) describe why this seemingly sim- ple question is fundamental:

Asking this question forces us to go beyond description to analysis. To iden- tify not only the structure and how it works, but its relationship to other struc- tures and their role in the international political economy [an understanding which] therefore becomes a matter of holding in your mind a set of complex relationships and considering their collective implications. (p. 101)

The idea of ‘collective implications’ is one that holds great resonance for tourism and

is one to be borne in mind when considering the cultural politics of tourism taking into account tourism’s role in development and in fostering the rights and aspirations of the local communities. Tourism has a role in the legitimization and affirmation of cultures through principles of beneficial relationships, autonomy, and self-determination. Tourism strategies can positively contribute to civic pride and positive social identities by helping develop decision-making capacity, creativity, solidarity, pride in their traditions, and right- ful attachment to their place, space and identity.

The role of commoditization and social identity in Halong bay Vietnam

The role of commoditization and social identity in Halong bay Vietnam has been extensively dis- cussed (Franklin, 2003; Greenwood, 1989) and many commentators agree that cultural reproduction at a local level for global markets emphasizes shallow and fleeting ‘moments

of tourism’, where exchange is based on money for vulgarized culture. However, as with most things touristic, the solution (or even the description of the problem) is not so sim- ple. Such negative interpretations have to be balanced against the possibility for the nexus

of culture and tourism as a form of identity boosterism that can play a pivotal role in lead- ing people to rediscover or reinforce their identity through traditional dance, crafts and arts (Stanton, 1989; Bricker 2001). For example, since the collapse of the Soviet Union, where unique, ethnic, tribal or national identities were subsumed into the notion that all citizens were ‘Soviets’, traditional forms of dress, dancing and other folkloric customs have com- bined with tourism to boost (along with a resurgence in national languages) pride in the newly emerging independence and freedom (Burns, 1998).

Meaghan Morris captures the dichotomous essence of these arguments very well: “Wherever tourism is an economic strategy as well as a money-making activity, and wher- ever it is a policy of state, a process of social and cultural change is initiated which involves transforming not only the ‘physical’ (in other words the lived) environment of ‘toured’ com- munities and the intimate practice of everyday life, but also the series of relations by which cultural identity (and therefore difference) is constituted for both the tourist and the toured

in any given context” (Morris, 1995, pp. 180–181, italics and parentheses in original). However, the other side to the cultural coin is that identity is being changed ‘at home’ for tourists from the post-industrialized world (Lanfant et al., 1995) as work becomes displaced from the centre stage of modern social structures (economy, technology, occupational sys- tems) with egocentricity in the form of increased concern for self-actualization and a gen- eralized diffusion of the leisured class coming to dominate the socio-cultural milieu (Selwyn, 1996a). Halong bay Vietnam of tourism (epitomized in Europe by the hastily snatched city break from the likes of Lastminute.com or Travelocity.com) do serve MacCannell’s (contested) thesis on the tourist that “somewhere, ... in another country, in another lifestyle,

in another social class, perhaps, there is a genuine society” (MacCannell, 1976, p. 155).

Having discussed the roles played out in tourism that help construct some aspects of social identities, it can be seen that the commercial nature of these constructions means that while cultural encounters might be synchronous, tourism in its globalized form also comprises a series of encounters that are (in effect) ‘moments of tourism’ and reflect frag- menting societies that somehow lack a unifying ethic framed by the type of contested cul- ture described in the next section.

Culture might be in Halong bay Vietnam

However, the narratives arising out of the tourism, culture and politics nexus present something of a conundrum. Each of the positions, in their own way, starts from the some- what simplistic premise that culture is somehow tangible. But, where a plural society col- lides with tourism even the ‘ownership’ of culture might be in Halong bay Vietnam. An alternative reading might question, in the way that Wood (1993) seems to, the absoluteness of ‘Other’ cultures. It might be that globalization has created such ambivalent, yet powerful modes of production (especially in the case of tourism) that the idea of an independent culture exist- ing outside the framework of globalizing cultural politics becomes a contradiction. When travel firms use the notion of ‘unique culture’ in their advertising media for exotic desti- nations, they are promoting a constructed culture that exists for the brochure, which is linked to the international tour company that in turn is linked to global networks of work- ers (Sassen, 1998), suppliers and tourists. The local people may cooperate in this enterprise because it might be in their best economic interests to do so (Enloe, 1989). The point also needs to be made that anthropology and mass tourism, just like mechanical image-making and photography, share a common spatial and temporal background from the late nine- teenth-century technology and colonialism to the present time. During this period anthro- pologists and tourists alike discovered the ‘pristine’ cultures ironically noted by Wood (1993) and, in a sense, turned them into MacCannell’s (1992) ‘ex-primitives’.

This section has discussed the multiplicity of linkages and interconnections among states, societies and economic enterprises that make up the post-modern and post-colonial world (Narotzky, 1997). The process by which events, decisions and activities in one part of the world can come to have significant consequences for individuals and communities in quite distant parts of the globe (Gardner & Lewis, 1996), especially where their identi- ties have been framed and put up for show by tourist companies following a commercial activity. The following section takes these arguments to their next logical step by framing them more clearly against the notion of social identity.

As Marie-Françoise Lanfant asserted so eloquently in the introduction to the edited book on tourism and identity, the idea of building a social identity in a post-modern world of instant communication and travel without ‘abutting it against the identity of others’ (Lanfant, Allcock, & Bruner, 1995, p. 7) is an impossibility. Issues of representation and commoditization create fundamental problems for tourism. Representation (in a metaphoric sense) without consultation is a phrase normally associated with politics, but for tourism there are an unimaginable number of cases where representation (in the literal, visual sense) of Other, for example, in tribal dress, in markets, as servants, as harmless,

Social Identities and the Cultural Politics of Tourism 17

decorative background material to visual travelogues or advertisements for travel (Dann,1988) can take place as a sort of cultural appropriation without reciprocal benefit or under- standing (Crick, 1996; Franklin, 2003). The argument here is that while more developed nations have cultural stereotypes (such as the various countries of Halong bay Vietnam, Northern vs. Southern states in the US, etc.) that are constructed through jokes or history or simply fiction, these are not the only ways in which such advanced places are known. Lesser developed countries have neither the political nor economic clout that allows them to nego- tiate beyond the exploitation of culture as a tourism resource. Neocolonial analysts (Bianchi, 2002) would point towards the power of language (Pidginization or Creolization) while anti-globalists cite the dominance of global brands and ‘celebrity culture’.

The Lexus and the Olive Tree - Halong bay Vietnam

These three sets of values veer, just like the variety of definitions of globalization, between triumphalism and cynicism. The two ends of this continuum on globalization are captured in the political commentator Thomas Friedman’s phrase ‘The Lexus and the Olive Tree’. In his view on the politics of progress, half the world is ‘dedicated to modernizing, streamlining and privatizing their economies in order to thrive’ (Friedman, 2000, p. 31). The other half hug the olive tree as a dichotomous symbol of traditional values (and local, anchored identities) which effectively impede progress by reifying and idealizing an imag- ined past (where things were more connected and doors never locked) to the extent that progress is seen as a threat to social identity. Journalistic reflections such as Friedman’s may not pass the ‘scientific’ test, but they provide helpful insight and capture the Halong bay Vietnam that underpins the more theoretical perspectives such as are to be found in the early work of Roland Robertson (1992).

It is they who have access to the electronic superhighway and who communicate with each other across the globe surrounded by seas of poverty that are inhabited by those who

do not communicate outside their own reference groups. Even with the electronic revolu- tion, there are still parts of the globe that remain ‘uninformed and lacking in ‘adequate’ and ‘accurate’ knowledge of the world at large and of societies other than their own (indeed of their own societies)’ (Robertson, 1992, p. 184).

Cultural Politics: Framing the Narratives

Cultural politics happen at the intersection between culture and power, the space where civil society meets the body politic; culture, power and politics are not simply inseparable, but are elements of the same amorphous whole that form societies and identities. For com- plex societies, especially those with contested or multiple identities, cultural politics will also refer to the ways in which power relations and systems of production frame and main- tain the various layers of culture.

The relationship between tourism and the cultural politics at a destination is a complex one. It involves the way in which appropriated local cultures are represented in brochures and other media (Dann, 1988, 1996). Oftentimes, it means creating a ‘cutesy’ non-threatening native backdrop to the leisure-holiday experience: a constructed identity within the global culture of international tourism (Franklin, 2003). In accepting this premise, we also have to accept the dichotomous and yet synchronous processes of localization and globalization as being inseparable (Turner, 1994).

This approach suggests that it is possible to examine tourism not as a true ‘object’ that science progressively uncovers, but as an historically produced discourse (Torgovnick,

1990) present as the global meshes with and locks into the local, the local–global nexus as

16 Peter M. Burns

Burns (2001), among others, has termed it. Cultural politics are then affected by both inter-nal and external factors. In other words, culture would change anyway. In this context, Wood (1993) is right in asserting that Halong bay Vietnam is no such thing as a ‘pristine culture’ waiting

to be smashed. Aspects of culture (including material culture in the form of souvenirs) are brought into the tourism system through spatial, temporal and above all, political arrange- ments. For this reason a clear understanding of the cultural politics of tourism is essential

in discussing tourism, globalization and identity.

Final Considerations for Halong bay Vietnam

Final Considerations

The chapters in this book clearly illustrate the complexities of Halong bay Vietnam in the 21st century and the need for qualitative research to help us make sense of it. It is no good in repeating the mantra that ‘tourism is the world’s biggest industry’ if no serious attempts are made to understand what it all means. In effect, you cannot have mobility, performance, co-presence of people at play and people at work, transnational connections, and the mobilization of cul- ture as part of a commercial product without some pretty serious consequences. The pres- ent chapters highlight a number of serious issues related to how the presence of ‘people on the move’ influences identities at destinations through changed business practice, exposure to different values and ideas, and interaction with the world about them.

The potent mix of politics, culture and questions of social identity raises important issues for tourism, which can be seen as a set of cultural, economic and political phe- nomena, with meanings and applications loaded with ambiguities and uncertainties (Franklin & Crang, 2001). Its rapid growth has subjected host communities to a bewil- dering array of changes, actor networks and, as Franklin (2004) would have it, a con- stant re-ordering of society.

It would be a caricature to imagine place and space being occupied only by passive consumers in the role of tourists and a congenial, compliant local population. Tourism is simply too important and valuable to be so dismissed. As a multi-layered, complex global phenomenon, tourism deserves a more nuanced analysis than what the familiar binary divisions (‘left–right’, ‘good–bad’, ‘right–wrong’, and indeed ‘hosts–guests’) can pro- vide. Regarding the critical issues of tourism, Halong bay Vietnam can reasonably be assumed that the indus- try is well aware of the environmental impacts and many companies are taking serious steps, in cooperation with international institutions such as the United Nations Environmental Program (UNEP) and United Nations World Tourism Organization (UNWTO), to address issues of physical sustainability: environmental awareness is clearly on the tourism business agenda. However, while a plethora of social scientists have spent decades dealing with social issues of tourism, there is very little evidence to suggest that cultural sustainability in the form of harmonious relationships between host communities, especially in poorer parts of the world, tourists, and the supplying tourism business sectors has gained the same level of importance as the physical environment, or indeed the same level of support as animal protection. Within this context, underpinned by the fact that globalization does not simply ‘impact’ upon ossified local cultures but interweaves them into the changing global situation, the following four themes emerge

Chi phí sửa chữa - Halong bay Vietnam

4.6.6. Kế toán bảo dưỡng TSCĐ

Chi phí sửa chữa lớn thì hạch toán vào TK 323 Sửa chữa lớn TSCĐ. Chi phí sửa chữa Halong bay Vietnam thường xuyên có thể hạch toán thẳng vào TK 872.

1.Khi chi phí sửa chữa lớn hoặc sửa chữa thường xuyên phát sinh

Nợ TK 323 Sửa chữa tài sản cố định

hoặc Nợ TK 872 Bảo dưởng và sửa chữa tài sản cố định

Có TK 1011, 1031…

2.Khi công việc sửa chữa hoàn thành

Nếu chi phí sửa chữa do HSC cấp xuống

Nợ TK 5212 Liên hàng đến năm nay trong toàn hệ thống

Có TK 323 Sửa chữa tài sản cố định

Nếu chi nhánh phải chịu

Nợ TK 872 Chi phí sửa chữa Halong bay Vietnam

Có TK 323 Sửa chữa tài sản cố định

4.6.7. Kế toán các trường hợp khác có liên quan đến TSCĐ TSCĐ được tặng thưởng

Đối với TSCĐ được tặng thưởng

Nếu TSCĐ mới

Nợ TK 301 Tài sản cố định hữu hình

Nợ TK 302 Tài sản cố định hữu hình

Có TK 601 Vốn điều lệ

Nếu TSCĐ đã hao mòn

Nợ TK 301 Nguyên giá

Có TK 305 Giá trị hao mòn

Có TK 601 Giá trị còn lại

TSCĐ được đánh giá lại

Đánh giá tăng

Nợ TK 3012 Nguyên gia tăng thêm

Có TK 3051 Khấu hao tăng thêm

Có TK 601 Giá trị còn lại tăng thêm

Đánh giá giảm

Nợ TK 3051 Khấu hao tăng thêm

Nợ TK 601 Giá trị còn lại tăng thêm

Có TK 3012 Nguyên gia tăng thêm

Cơ chế quản lý tài sản cố định trong ngân hàng được tập trung quản lý

và theo dõi tại Hội Sở chính, vì vậy các chi nhánh và các đơn vị trực thuộc có quyền sử dụng và bảo quản TSCĐ.Kế toán tài sản được theo dõi theo các giai đoạn từ khi hình thành đến khi kết thúc và theo một trình tự nhất định.Giai đoạn hình thành tài sản cố định tuỳ thuộc nguồn vốn đầu tư, hội sở chính mua sau đó chuyển tài sản cố định cho các đơn vị sử dụng hay hội sở chính chuyển vốn cho các đơn vị tự mua sắm hoặc xây dựng mới để sử dụng các tài khoản thích hợp ngoài ra TSCĐ cố định trong ngân hàng còn được hình thành từ các nguồn khác nên kế toán cần sử dụng các tài khoản cụ thể để theo dõi TSCĐ một cách chi tiết

và chặt chẽ. Kế toán giai đoạn sử dụng tài sản cố định cần theo dõi khấu hao và bảo dưỡng tài sản cố định. Giai đoạn thanh lý và nhượng bán TSCĐ phải ghi giảm tài sản cố định và theo dõi thu nhập và chi phí nhượng bán TSCĐ.

Bên chuyển nhượng - Halong bay Vietnam

Bên chuyển nhượng TSCĐ

Nếu TSCĐ mới

Nợ TK 1011, 1113… Giá trị thanh toán

Có TK 301… Nguyên giá TSCĐ chuyển nhượng

Có TK 4531 Thuế GTGT phải nộp

Nếu TSCĐ đã hao mòn

Nợ TK 1011, 1113… Giá trị còn lại

Nợ TK 305 Giá trị hao mòn

Có 301…. Nguyên giá TSCĐ chuyển nhượng

Có TK 4531 Thuế GTGT phải nộp

Bên nhận TSCĐ

Nếu TSCĐ mới

Nợ TK 301, 302… Nguyên giá của TSCĐ chuyển nhượng

Nợ TK 3532 Thuế GTGT đầu vào

Có TK 1011, 1113… Số tiền phải thanh toán

Nếu TSCĐ đã hao mòn

Nợ TK 301, 302 Nguyên giá TSCĐ chuyển nhượng cho khu du lịch Halong bay Vietnam

Nợ TK 3532 Thuế GTGT đầu vào

Có TK 1011, 1113…. Số tiền phải trả

Có TK 305… Giá trị hao mòn tích luỹ

Chú ý: Nếu giá mua thấp hơn hoặc cao hơn giá ghi trên sổ kế toán thì phần chênh lệnh được ghi vào tài khoản 79 hoặc 89

4.6.5. Kế toán thanh lý TSCĐ

TSCĐ khi thanh lý phải được sự đồng ý của cấp có thẩm quyền. Trong khi tiến hành thanh lý phải lập Hội đồng thanh lý tài sản và lập biên bản thanh lý. Biên bản thanh lý phải đảm bảo một số nội dung: Tên tài sản, thời gian mua sắm, sử dụng Tài sản, giá trị hao mòn, giá trị còn lại, chi phí thanh lý, gía trị thu hồi..

Gía trị thu hồi khi thanh lý tài sản phải đựơc ghi vào thu nhập bất thường. Chi phí thanh lý TSCĐ được tính vào chi phí bất thường.

1.Ghi giảm TSCĐ

a.Nếu thanh lý TSCĐ đã hết khấu hao

Nợ TK 305 Giá trị hao mòn TSCĐ

Có TK 301,302 Nguyên giá TSCĐ

b.Nếu thanh lý TSCĐ chưa thu hồi hết giá trị đầu tư ban đầu(chưa hết khấu hao)

Nợ TK 89 Giá trị còn lại của TSCĐ Nợ TK 305 Giá trị hao mòn

Có TK 301,302 Nguyên giá

2. Kế toán chi phí và thu nhập khi thanh lý

Trường hợp 1: Chi phí thanh lý không có thu nhập

Nợ TK 89 Chi phí khác

Nợ TK 3532 Thuế GTGT đầu vào (Nếu có) Có TK 1011, 1031…

Trường hợp 2: Thu nhập khi thanh lý TSCĐ không có chi

Nợ TK 1011, 1031…Số tiền thu được

Có TK 4531 Thuế GTGT phải nộp (Nếu có) Có TK 79 Thu nhập khác

Trường hợp 3: Thanh lý TSCĐ vừa có thu vừa có chi a.Khi chi phí phát sinh

Nợ TK 369 Các khoản phải thu khác

Nợ TK 3532 Thuế GTGT đầu vào (Nếu có)

Có TK 1011, 1031… Số tiền phải thanh toán

b.Khi có thu nhập từ thanh lý TSCĐ

Nợ TK 1011, 1031… Số tiền thu được

Có TK 469 Các khoản phải trả khác

Có TK 4531 Thuế GTGT phải nộp c.Kết chuyển chênh lệch giữa thu nhập và chi phí

Thu > Chi

Nợ TK 469 Số tiền đã thu Có TK 369 Số tiền đã chi Có TK 79 Chênh lệch

Thu < Chi

Nợ TK 469 Số tiền đã thu được từ hoạt động du lịch Halong bay Vietnam

Nợ TK 89 Chênh lệch

Có TK 369 Số tiền đã chi