This paper presents a comparative study of the maintenance costs of the Girona greenways (the "vies verdes") and the sports facilities of the boroughs through which they run, viewing greenways from the perspective of sports pursuits (cycling and walking) and tourism. The paper defines the concept of greenways, contextualises the Girona greenways and the methodological procedure employed to obtain the data, in line with the contributions of Carrasco for cost accounting at Spanish municipal public authorities. The results indicate that the Girona greenways have a far lower cost per use than the sports facilities in the boroughs through which they run, thus making them a highly cost-effective investment. Within this context, structures such as the greenways are of great importance for the sustainable development of tourism on the Costa Brava (Catalonia, Spain).
This article seeks to find potential heritage tourism clusters in border areas. Literature about tourism destinations is essentially focused on administrative-bound areas, while little attention has been paid to functional regions. The research is based on a methodological exercise to contribute to this debate by analyzing the case of three border regions between Mexico, the USA, Guatemala and Belize, respectively. These borders have never been static but have changed throughout history, to the present day situation. It is argued that these changes have implications for the potential development of heritage tourism. The results identify a number of cross-border clusters and corridors in these areas with different levels of tourism underdevelopment, mainly because of political or legal restrictions. The results of this study contribute to an improved understanding of borderland heritages and crossborder regional clusters in the context of tourism.
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