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Article
Publication date: 22 June 2021

William Logan

Despite being the intellectual foundation on which the notion of heritage is built and a critical element in all programmes aimed at heritage protection, interpretation as…

Abstract

Purpose

Despite being the intellectual foundation on which the notion of heritage is built and a critical element in all programmes aimed at heritage protection, interpretation as a concept and practice is not well understood or used.

Design/methodology/approach

The paper explores the reasons for and consequences of heritage interpretation as a concept and practice not being well understood using case studies within the United Nations Educational, Scientific and Cultural Organization (UNESCO) heritage arena in East Asia.

Findings

The paper shows how heritage interpretation impacts both positively and negatively on nation-building within states and the shaping of international relations between states. It identifies heritage interpretation approaches that might help to achieve reconciliation between peoples recently engaged in international conflicts. These concerns are not confined to East Asia but apply across the world.

Originality/value

The discussion draws together the three principal forms of heritage in UNESCO's global project: heritage places, protected under the World Heritage Convention; living or embodied heritage, safeguarded under the Intangible Cultural Heritage Convention and documentary heritage preserved under the Memory of the World Program. Suggestions are made as to how the organizations and agencies charged with heritage protection should and could modify their interpretation policies and procedures to help remediate existing negative impacts and avoid creating new tensions in future.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

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Book part
Publication date: 9 April 2003

Matthew J Moore

The author argues that the familiar distinction between interpretive and non-interpretive theories of constitutional interpretation obscures another important distinction…

Abstract

The author argues that the familiar distinction between interpretive and non-interpretive theories of constitutional interpretation obscures another important distinction: that between hermeneutically open and hermeneutically closed theories. Closed theories seek resolution to constitutional conflict by employing methods of interpretation that are intuitively persuasive. Open theories deny that such methods are always available, and seek resolution of conflict through a combination of legal, political, and social means. The author argues that closed theories have failed to live up to their implicit promise of self-justification, and examines the practice of constitutional interpretation in Canada and Australia to support this view.

Details

Studies in Law, Politics and Society
Type: Book
ISBN: 978-1-84950-209-2

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Book part
Publication date: 14 October 2011

Robert Pahre

National parks are selected as places of national importance, with national meaning. At the same time, the political process that shapes park management is often a local…

Abstract

National parks are selected as places of national importance, with national meaning. At the same time, the political process that shapes park management is often a local one. This biases park interpretation away from national concerns and toward local ones. The National Park Service's corporate interests and decision-making processes often reinforce the role of local interests except in the rare cases of congressional intervention. A close look at the political environment of Fort Davis National Historic Site, Texas, illustrates these points. Congress mandated the site to interpret westward expansion and its impact on American Indians. It became instead a program of park interpretation based on westward expansion and the role of African-American “Buffalo Soldiers” within it. As a result, Indians have effectively been written out of the story of this “Indian fort.” Interestingly, Native American issues reappear in commercial establishments, both the gift shop in the park and businesses in the town of Fort Davis outside the park. If businesses perceive a demand for information about Native Americans among tourists, presumably there is a similar, unmet demand among the same tourists as they visit the historic site. Given the role of local concerns in park interpretation, national intervention will probably be necessary to provide political support for reinterpreting the site.

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Studies in Symbolic Interaction
Type: Book
ISBN: 978-1-78052-156-5

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Book part
Publication date: 4 August 2015

Michael Abebe and David

Despite the extensive research on the determinants and consequences of firm growth, research focusing on how the actual process unfolds is still evolving. An important…

Abstract

Despite the extensive research on the determinants and consequences of firm growth, research focusing on how the actual process unfolds is still evolving. An important part of firm growth process research is entrepreneurial cognition. The purpose of this chapter is to explore the relationship between entrepreneurial cognition and firm growth intentions. Specifically, we propose a theoretical model of entrepreneurial cognitive interpretation and categorization of market information as it relates to firm growth intentions. Drawing from the strategic cognition literature in general and strategic issue interpretation literature in particular, we propose that entrepreneurs’ interpretation of market information as opportunity or threat, gain or loss, and controllable or uncontrollable influences their firm growth intentions. Furthermore, our theoretical model discusses the condition under which favorable interpretation of market information leads to higher growth intentions by incorporating insights from the Entrepreneurial Orientation (EO) construct. This chapter extends our understanding of firm growth processes by highlighting the important role cognitive interpretation and categorization play in facilitating or hindering entrepreneurial firm growth.

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Entrepreneurial Growth: Individual, Firm, and Region
Type: Book
ISBN: 978-1-78560-047-0

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Book part
Publication date: 17 July 2006

Warren J. Samuels

Chapter 1 is entitled “Normative Scripture – Christian and American.” Here Pelikan considers the normative status of the two documents. Though their texts were “originally…

Abstract

Chapter 1 is entitled “Normative Scripture – Christian and American.” Here Pelikan considers the normative status of the two documents. Though their texts were “originally composed under very specific circumstances,” illumined by later scholarship, they have been “adopted by a community as its normative Great Code…occupying a position that in some profound sense stands beyond its own history” (pp. 4–5).That normative status is based on the assumption that it can be applied to any and all of the radically changed situations of later times, many of which the writers who originally framed it could not themselves conceivable have foreseen…. Therefore its words and phrases have for centuries called forth meticulous and sophisticated – and sometimes painfully convoluted – interpretation, as well as continual reinterpretation.…a massive corpus of authoritative, if often controversial, commentary. (p. 5)

Details

Research in the History of Economic Thought and Methodology
Type: Book
ISBN: 978-0-76231-349-5

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Book part
Publication date: 7 May 2015

Maren Heidemann

In this chapter, the author offers a horizontal comparison of interpretation standards contained in international legal instruments of different origin. These legal…

Abstract

In this chapter, the author offers a horizontal comparison of interpretation standards contained in international legal instruments of different origin. These legal instruments range from international treaties to model laws. They also originate from different law makers such as the United Nations or individual states as well as trade or academic organisations, mainly regulating civil and commercial matters. The author argues that this comparison can provide the basis for the development of a uniform standard in the application of such law, which is often referred to as uniform law because it provides a single source of law to regulate a multitude of situations spanning across national boundaries. The main point of reference is the 1969 Vienna Convention on the Law of Treaties, also known as the VCLT. This UN treaty specifically provides a general interpretation standard. From there newer standards occurring in subsequent uniform laws can be integrated using the lex specialis doctrine. This, in turn, provides opportunities for comprehensive usable methods to be developed for uniform law both in a public and private law settings. These then facilitate transparency, fairness and reasonableness. The correct identification of object and purposes of any given instrument is crucial for the successful interpretation of its content. It is this point that needs further research, and this chapter offers a starting point by providing some detailed examples from a range of uniform laws of varying nature including international sales laws, arbitration laws and Double Taxation Conventions.

Details

Comparative Sciences: Interdisciplinary Approaches
Type: Book
ISBN: 978-1-78350-456-5

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Article
Publication date: 6 December 2020

Adam Reekie

The purpose of this paper is to critically examine the prohibition on debt-to-equity conversions for private limited companies in Thailand, resulting from an interpretation

Abstract

Purpose

The purpose of this paper is to critically examine the prohibition on debt-to-equity conversions for private limited companies in Thailand, resulting from an interpretation of Section 1119 of the Thai Civil and Commercial Code (TCCC) adopted by academics and the regulator.

Design/methodology/approach

This paper critically examines the interpretation of Section 1119 of the TCCC made by academics, the Thai Supreme Court and the regulator. Taking an approach, which draws on debate in the EU over the past two decades, this paper presents a new understanding of the rules relating to legal capital in Thailand. This new understanding is applied to challenge the orthodox interpretation of Section 1119.

Findings

The interpretation proposed by this paper is that debt-to-equity conversions may be permitted when viewed as shares issued in return for payment in kind. This proposed interpretation is consistent with existing Thai Supreme Court jurisprudence. In addition, a close reading of the provision, further supported by a historical investigation into the legislative drafting process, reveals that it reflects the original intention behind this provision.

Originality/value

This paper presents a view of Thai legal capital rules, which challenges the orthodox understanding of their nature, purpose and categorisation. Furthermore, the proposed interpretation of Section 1119 of the TCCC, if adopted by the regulator, would permit Thai private limited companies to engage in debt-to-equity swaps without further legislative intervention.

Details

International Journal of Law and Management, vol. 63 no. 1
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 21 December 2020

Jihen Eljammi Ayadi, Salma Damak and Khaled Hussainey

The effect of culture, through the accounting values of conservatism and secrecy, on accounting judgments is an area of research extensively studied in developed…

Abstract

Purpose

The effect of culture, through the accounting values of conservatism and secrecy, on accounting judgments is an area of research extensively studied in developed countries. However, little research has focused on this issue in developing countries, specifically Arab countries. Thus, this study aims to fill this gap by investigating the impact of the combined effect of the culture/accounting dimensions on the interpretation of the probability expressions used in the international accounting standards/international financial reporting standards (IFRSs) in two North African/Arab countries: Tunisia and Egypt.

Design/methodology/approach

In the first place, this study determines Hofstede’s cultural index scores for Tunisia, ignored in his original model and updates those related to Egypt, which provides a more relevant understanding of the cultural effect. Then, the study relies on the Hofstede/Gray cultural accounting model to examine the extent to which the accounting values of conservatism and secrecy may affect the recognition of the increase and the decrease of income and the disclosure of this information in the financial statements by postgraduate accounting student in both countries.

Findings

The results provide evidence of the generalizability of Gray’s conservatism hypothesis in the North African/Arab countries (i.e. Tunisia and Egypt), at least in the context of income recognition. Moreover, the findings demonstrate that culture, through its influence on the accounting value of secrecy, affects the interpretation of probability expressions used in the IFRSs to establish disclosures.

Research limitations/implications

This study calls for more attention from the standard setters to provide further guidance related to the consistent and accurate numerical value that needs to be assigned to the probability expressions to reduce the ambiguity related to their interpretation. The international accounting standards board (IASB) should pay greater attention to the use of vague probability expressions in developing the IFRSs to promote the true comparability of financial reporting worldwide. Like with any research, this study implies certain limitations specifically related to the sample selection, a sample size, which may affect the generalizability of the results. Thus, future research may rely on a larger sample combining and cover other cultural areas.

Practical implications

The results of this study may give insights into the practical issues faced by the accounting practitioners and which are related to the interpretation and the application of the IFRS including probability expressions. This may trigger their attention toward this issue to reduce the occurrence of these expressions in the revised and newly released standards to guarantee homogeneous financial reporting practices across countries and enhance the IASB’s objective of international accounting harmonization.

Originality/value

This study might be the first one that investigates the issue of the IFRS interpretation in two North African and Arab countries: Tunisia and Egypt. It also provides an original investigation of the cultural effect on accounting judgments based on the actualized Hofstede’s cultural indexes, especially for Tunisia which is ignored in the original country classification.

Details

Journal of Financial Reporting and Accounting, vol. 19 no. 2
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 11 December 2019

Chunyan Nie and Tao Wang

The purpose of this paper is to examine the effect of the interpretation strategy of cultural mixing on consumers’ evaluations of global brands that incorporate local…

Abstract

Purpose

The purpose of this paper is to examine the effect of the interpretation strategy of cultural mixing on consumers’ evaluations of global brands that incorporate local cultural elements. Specifically, this paper examines whether a property interpretation and a relational interpretation have different influences on consumers’ evaluations of global brands that incorporate local cultural elements.

Design/methodology/approach

Two experiments were conducted as part of this research. Experiment 1 adopted a two (interpretation strategy: property interpretation vs relational interpretation) single-factor between-subjects design. Experiment 2 adopted a 2 (interpretation strategy: property interpretation vs relational interpretation) × 2 (polyculturalist beliefs: high vs low) between-subjects design. The data were analyzed using ANOVA and PROCESS 213.

Findings

A property interpretation (emphasizing that some features of a global brand transfer to local cultural elements) leads to a less favorable evaluation of global brands that incorporate local cultural elements than a relational interpretation (emphasizing a relation between global brands and local cultural elements). This effect is fully mediated by perceived cultural intrusion, and it exists only when consumers have a low level of polyculturalist beliefs.

Originality/value

This paper reveals that the phenomenon of cultural mixing occurs when global brands incorporate local cultural elements. In addition, the way that consumers perceive the relationship between global brands and local cultural elements will determine their reactions to global brands that incorporate local cultural elements.

Details

International Marketing Review, vol. 38 no. 1
Type: Research Article
ISSN: 0265-1335

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Article
Publication date: 18 June 2021

Amnaj Khaokhrueamuang, Piyaporn Chueamchaitrakun, Warinthorn Kachendecha, Yuki Tamari and Kazuyoshi Nakakoji

This paper aims to clarify the functions of tourism interpretations of consumer products in a tourist-generating region (TGR) as a means of marketing the tourist…

Abstract

Purpose

This paper aims to clarify the functions of tourism interpretations of consumer products in a tourist-generating region (TGR) as a means of marketing the tourist destination region (TDR) through tea tourism.

Design/methodology/approach

This is a case study of the Thai Shizuoka Green Tea brand working to promote tea tourism in Shizuoka, Japan. It is used to identify the functions of tourism interpretations of consumer products in a TGR related to the concept of brand identity. This paper assessed Thai consumers’ opinions on the efficiency of tourism interpretation through a sample of 404 questionnaires and with interviews of ten young females, the primary respondents.

Findings

Tourism interpretations of the TGR’s consumer products are important for promoting the TDR through five premises: 1) motivating visitors to visit the destination, 2) communicating the place’s meaning, 3) targeting potential tourists, 4) differentiating the destination from other sites and 5) activating value co-creation. Premises 1 and 2 were assumed to stem from visitors’ enjoyment of the tea; the packaging motivated their visit to Shizuoka, its origin. Premise 3 concerns young women who view the product as a premium healthy drink. Premises 4 and 5 are based on the brand’s essence, implying the tea company’s partnership between Thailand and Japan.

Originality/value

Tourism interpretation plays a significant role in TDRs’ success; however, it can be implemented with other consumer products and an efficient brand identity, to create an image of a destination.

Details

International Journal of Culture, Tourism and Hospitality Research, vol. 15 no. 3
Type: Research Article
ISSN: 1750-6182

Keywords

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