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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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

Methodological pluralism in consumer research is usually confined to post‐positivist interpretive approaches. Argues, however, that a positivistic stance, radical behaviourism, can enrich epistemological debate among researchers with the recognition of radical behaviourism′s ultimate reliance on interpretation as well as science. Although radical behaviourist explanation was initially founded on Machian positivism, its account of complex social behaviours such as purchase and consumption is necessarily interpretive, inviting comparison with the hermeneutical approaches currently emerging in consumer research. Radical behaviourist interpretation attributes meaning to behaviour by identifying its environmental determinants, especially the learning history of the individual in relation to the consequences similar prior behaviour has effected. The nature of such interpretation is demonstrated for purchase and consumption responses by means of a critique of radical behaviourism as applied to complex human activity. In the process, develops and applies a framework for radical behaviourist interpretation of purchase and consumption to four operant equifinality classes of consumer behaviour: accomplishment, pleasure, accumulation and maintenance. Some epistemological implications of this framework, the behavioural perspective model (BPM) of purchase and consumption, are discussed in the context of the relativity and incommensurability of research paradigms. Finally, evaluates the interpretive approach, particularly in terms of its relevance to the nature and understanding of managerial marketing.

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.

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.

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.

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.

Section 80A(c)(ii) of the Income Tax Act 58 of 1962, as amended (the Act), introduced a new concept to the South African income tax environment: misuse or abuse of the provisions of the Act, including Part IIA thereof. According to the Revised Proposals on Tax Avoidance and section 103 of the Income Tax Act 58 of 1962 (Revised Proposals) the rationale behind the insertion of section 80A(c)(ii) was to reinforce the modern approach to the interpretation of tax statutes “in order to find the meaning that harmonizes the wording, object, spirit and purpose of the provisions of the Income Tax Act”. The objective of this article is to examine the rationale behind section 80A(c)(ii) of the Act.

The purpose of this paper is to assess the role that transient interpretation jobs play in the career development of skilled migrants.

Based on interviews and correspondence with ethnic Albanian interpreters in the USA and Britain, this study analyzes the bonding and bridging effects of transient careers. Respondents include a diverse group of freelancers, as well as volunteer and professional interpreters and the interpretation experiences of the dozen Albanian skilled migrants are analyzed through a grounded theory approach.

Interpretation jobs enable highly‐skilled immigrants to initially sustain themselves abroad while adjusting to the host country. Interpretation is one area where skilled women can find a professional voice. Yet, the social capital value of interpretation exceeds its economic benefits. Migrant interpreters acquire human capital and social and cultural networks through their jobs and pass this “know‐how” to their communities through their volunteer work.

Further research beyond the limited ethnic scope of the study is necessary to assess the links between migration and translation activism.

As an initial career choice for migrants, interpretation jobs remain typically transient, ad hoc and low‐wage, and the important functions they provide in economic, social and cultural capital, and their role in enabling migrants to get skilled through their migration remain unrecognized in studies of career development.

Talented young immigrants in a transient career also get skilled through their migration process.

Young Albanian interpreters, invisible as immigrants and refugees, are indicative of the potential talent hidden in many such transient careers. The social, economic and cultural gains from interpretation indicate the need to view transient careers as more than short‐term strategies to make a living.

The paper investigates the successful establishment of a strong corporate brand with a particular emphasis on analysing the corporate branding literature’s assumptions about coherency. Successful corporate branding is claimed to imply a shared set of coherent statements about the company’s values towards its external and internal stakeholders over time. An empirical test is applied to the coherency assumption. First, the coherency of a corporate brand over time is investigated as it develops in the media. Secondly, the coherency between two stakeholders’ perceptions of the corporate brand, organisational members and the media is investigated. This research suggests there are three distinct types of coherencies in corporate branding strategies over time: statement coherency, interpretation coherency and uniqueness coherency. On the one hand, a strong corporate brand is characterised by tight coherency, as top management’s statements about values remain the same over time and towards different stakeholders, ie statement coherency. On the other hand, a strong corporate brand is simultaneously characterised by a loose, or even absent, coherency between stakeholders’ interpretations of top management’s statements as well as a lack of coherency in stakeholders’ interpretations of the corporate brand over time, ie interpretation coherency. Finally, a third coherency phenomenon is observed, ie stakeholders’ emphasis on changing topics over time, which they relate to the corporate brand. Stakeholders agree that these themes are unique features and hence the company is considered unique, ie the uniqueness coherency. The implications of multiple interpretations are discussed as well as changing interpretations in corporate branding. It is argued that statement coherency is a necessary element in successful corporate branding, and the viability of the ambition to develop interpretation coherency over time and across stakeholders in corporate branding is discussed from the point of view of allowing room for interpretation incoherency. Finally, the question of maintaining uniqueness coherency is discussed: for how long can a company represent “newness” in the eyes of its stakeholders – including itself? Implications for management are discussed.

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.

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.

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.

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.

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.

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.

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.

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.

This study examines the way in which our judiciary approach the interpretation of fiscal legislation. It traces the roots of the historical approach (the strict and literal approach), its shortcomings and the modifications to such an approach when it leads to an absurdity. It then analyses whether the advent of the Constitution (Constitution of the Republic of South Africa Act 108 of 1996) has been a catalyst for a change from the strict and literal approach. The conclusion reached is that the Constitution has been a catalyst for a change in approach ‐ to a purposive approach. One of the results of the change in approach means that the taxpayer now has a realistic opportunity to question and even have unjust and unfair interpretation decisions of the past reversed in the appropriate circumstances.