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This chapter examines the delicate balance achieved by apex courts in new democracies when dealing with impunity for rights violations during times of transitional justice. While international law has clearly rejected amnesties for past rights violations, domestic politics sometimes incorporate amnesties as part of larger peace settlements. This puts courts in the difficult situation of balancing the competing demands of law and politics. Courts have achieved equipoise in this situation by adopting substantive interpretations and procedural approaches that use international law’s rights-based language but without implementing international law’s restrictions on amnesties. In many cases, courts do this without acknowledging the necessarily pragmatic nature of their decisions. In fact, oftentimes courts find ways of avoiding having to make any substantive decision, effectively removing themselves from a dispute that could call into question their adherence to international legal norms that transcend politics. In doing so, they empower political actors to continue down the road toward negotiated peace settlements, while at the same time protecting the courts’ legitimacy as institutions uniquely situated to protect international human rights norms – including those they have effectively deemphasized in the process.

Entrepreneurship research has paid little attention to variance in entrepreneurial opportunities, instead choosing to treat them as homogenous. Thus, the field has failed to acknowledge that there are significant variations in means–ends conceptualizations giving rise to different types of opportunities. Further, researchers and educators have not fully considered that the type of opportunity being pursued has implications for which entrepreneurial actions are required to realize a successful outcome. We address these issues in this chapter by distinguishing means–ends combinations such that four types of opportunities – replication, reinterpretation, revelation, and revolution – are introduced. This matrix leads to propositions regarding differing actions that would be emphasized as a function of the type opportunity under consideration (e.g., legitimacy building, knowledge assimilation, market demand, and resource acquisition). The net effect is an improved understanding of how variations in means–ends conceptualizations influence how entrepreneurs interpret their particular opportunity, which in turn drives the actions they take as they attempt to turn their vision into reality. This improved understanding has important implications for entrepreneurship education and we suggests a number of possible changes to pedagogy that flow from our framework. We believe that these changes will bring added richness and value to the classroom.

This case is a role-play exercise intended to give participants an opportunity to experience board meeting dynamics and logistics, determine how to scale a nonprofit for maximum impact, learn about governance best practices, and become generally familiar with nonprofit financial statements, dashboards, and new board member recruitment strategies. There is no right answer or correct outcome to the exercise; the value lies in participants' analysis of the situation, dialogue with one another, and post-meeting self-reflection.

The history and significance of equal opportunities are outlined and the development of initiatives within the library profession in Great Britain is examined. Two relevant research projects in Manchester Polytechnic′s Department of Library and Information Studies are discussed and outlined by their authors.

This article argues that critical realism (CR) offers an ontological position suited to understanding the dynamic relations between multinational companies (MNCs) and the complex political spaces within which they operate. After outlining the core assumptions of CR, the key arguments are elaborated through two case studies which focus on issues of staffing and expatriation. The first case concerns recent developments in the Middle East, highlighting the shifting reality of nationality-based definitions of staffing the MNC, and the second examines the internationalisation of Chinese firms, exploring the way MNCs restructure space to retain access to home-country advantages.

This study is an empirical examination of Australian auditors' interpretation of selected key uncertainty expressions such as virtual certainty, expected, reasonable assurance and possible, contained in Australian accounting and auditing standards. The results showed three major findings. First, auditors demonstrated a reasonably high degree of variability in the interpretation of uncertainty expressions. In view of the proliferation of uncertainty expressions within international and Australian accounting and auditing standards, this lack of consistency in interpretation of uncertainty expressions raises some serious concerns. Second, compared with the less experienced auditors, the more experienced auditors demonstrated greater variability in their interpretations of uncertainty expressions. Third, contrary to expectations, this study did not find any difference in judgements between auditors in big‐five and non‐big‐five firms. In aggregate, the findings of the study have implications for standard setting.

Teaching students of architecture an open building way of designing in a studio setting can be fruitful. To be even more fruitful, however, “warming - up” exercises are useful, but take time to do properly and are not an easy fit in the studio setting. This paper offers some examples of both open building studio projects and “warming-up” exercises given in the studio setting. It also offers comments on lessons learned over the years in teaching in such a way in architectural studios and argues for the development of courses specifically focused on “warming-up” design exercises, not only in support of open building but more generally. These may be most helpful if offered outside but supportive of the design studio. But such opportunities are rare, because “design skill” courses do not exist in architectural curricula.