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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

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

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

Keywords

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

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

Keywords

Article
Publication date: 22 September 2021

Yujie Zhu

The purpose of this paper is to examine the construction of national heritage through the interpretation of sites and events, with a particular focus on hot interpretation

Abstract

Purpose

The purpose of this paper is to examine the construction of national heritage through the interpretation of sites and events, with a particular focus on hot interpretation at difficult heritage sites. 

Design/methodology/approach

This paper examines the processes of difficult heritage interpretation at the Memorial Hall of the Nanjing Massacre over the past 30 years, and examines the resulting political implications.

Findings

Aligning with contemporary national social and political agendas, heritage interpretation at the Memorial Hall actively serves as an authorised educational tool. Despite the hot interpretation techniques used to stimulate the emotional impact of visitor experiences, this particular traumatic past has been utilised in nation building practices that legitimise specific histories and form a national image on an international stage.

Research limitations/implications

Heritage interpretation of difficult history will benefit from open dialogue and assessment of the past from multiple perspectives. This requires all stakeholders to work together to develop interpretation strategies that acknowledge and prioritise the needs of post-conflict societies. Without this form of open dialogue and reflection, the official claims of heritage interpretation achieving reconciliation between conflicted peoples remain superficial. 

Originality/value

This study offers a novel contribution to the discussion of heritage interpretation. The results shed light on the cultural processes surrounding state interpretation of traumatic pasts for specific political uses. The study suggests ways in which heritage sectors and authorities can achieve social goals, such as public education, reconciliation and peacebuilding, through such processes of heritage interpretation.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. 12 no. 1
Type: Research Article
ISSN: 2044-1266

Keywords

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. 12 no. 1
Type: Research Article
ISSN: 2044-1266

Keywords

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

Keywords

Article
Publication date: 5 May 2015

Evgeny Volchenkov

The purpose of this paper is to investige the general computing mechanisms of solving the system information problems of interpretation and its fundamental limitations…

Abstract

Purpose

The purpose of this paper is to investige the general computing mechanisms of solving the system information problems of interpretation and its fundamental limitations, due to physical basis Turing machine.

Design/methodology/approach

For creation of theoretical base of methodology, the authors make an attempt to demonstrate the possibility of a constructive building of Turing machine as meta-ontological basis of computing. In the course of this building the role of the operator of atomic implicative transition if-then as generic operator of recognition/decision-making is shown. In order to substantiate the thesis about the determinative role of implicative transition in the interpretation mechanisms, the authors will carry out the comparative analysis methods of interpretation in systems of pattern recognition and expert systems interpretation type.

Findings

The carried-out analysis allows to formulate a common mechanism underlying the classical methods of solving problems of interpretation and to concretize the fundamental limitations of these methods, caused computational basis of their actualization. The cybernetic interpretation of this mechanism is offered.

Originality/value

The fundamental limitations of classical methods of solving problems of interpretation sets the boundaries of the cybernetic approach and allows to outline a way out beyond it. In this context, the authors put forward knowledge-based mechanism of perceptual modeling of dynamics of system visual environment – autonomous agent.

Details

Kybernetes, vol. 44 no. 5
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 7 September 2012

Ulrich Magnus

The purpose of this article is to compare the methods of interpretation and gap filling in the United Nations Sales Convention (CISG) and in the Draft Common European…

903

Abstract

Purpose

The purpose of this article is to compare the methods of interpretation and gap filling in the United Nations Sales Convention (CISG) and in the Draft Common European Sales Law (CESL). In particular, it aims to examine whether the established interpretation and gap filling method of the CISG can and should be used for the CESL.

Design/methodology/approach

The article looks at the method by which international case law and doctrine interpret the CISG and fill its gaps. The article compares this method with the method that is provided for in the CESL instrument but has to be implemented.

Findings

It is suggested that despite its nature as European community law, CESL should be interpreted in a broad international way since it does not only cover internal EU sales, but also transactions involving parties from outside the EU. For this reason its interpretation and gap filling should follow the method of the CISG so as to interpret similar provisions in a similar way in order to harmonize law within and outside the EU.

Research limitations/implications

Both the CISG and CESL intend to unify legal traditions or different legal systems; the CISG tries to harmonize globally what CESL tries to harmonize regionally. It is important that these two instruments complement one another by the avoidance of divergent interpretations of similar provisions. It would helpful for further research to assess whether and how two decades of experience with the CISG can be used in the interpretation and application of CESL.

Practical implications

CESL's interpretation provision, if it is enacted, is unlikely to change from the current version. The way CESL is interpreted and how its gaps filled will determine its practical significance as a viable opt‐in national law. It is therefore necessary to develop in advance the right interpretive methodology if CESL is to become a meaningful alternative instrument.

Originality/value

The article suggests that the CESL should not be interpreted in the traditional way European community law is interpreted, but, instead, be interpreted under a broad international perspective. It also advances the idea of interconventional interpretation by which the CISG would guide the interpretation of similar provisions found in CESL.

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