How to understand the three levels of tourism culture

Tourism culture is the universal expression of human culture in tourism. "From the static structure, it includes three levels: the conceptual level of tourism, the institutional level of tourism and the material level of tourism. From the dynamic process, it "includes the culture of tourism subject (tourists), tourism intermediary (tourism system and enterprises), tourism object (tourism object) and tourism social environment." (Xie Gui 'an, Hua, Tourism Culture)