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The concept of information is central to several fields of research and professional practice. So many definitions have been put forward that complete inventory is unachievable while authors have failed to reach a consensus. In the face of the present impasse, innovative proposals could rouse information theorists to action, but literature surveys tend to emphasize the common traits of definitions. Reviewers are inclined to iron out originality in information models; thus the purpose of this paper is to discover the creativity of authors attempting to define the concept of information and to stimulate the progress of studies in this field.

Because the present inquiry could be influenced and distorted by personal criteria and opinions, the authors have adopted precise criteria and guidelines. It could be said the present approach approximates a statistical methodology.

The findings of this paper include (1) The authors found 32 original definitions of information which sometimes current surveys have overlooked. (2) The authors found a relation between information theories and advances in information technology. (3) Overall, the authors found that researchers take account of a wide variety of perspectives yet overlook the notion of information as used by computing practitioners such as electronic engineers and software developers.

The authors comment on some limitations of the procedure that was followed. Results 1 and 3 open up new possibilities for theoretical research in the information domain.

This is an attempt to conduct a bibliographical inquiry driven by objective and scientific criteria; its value lies in the fact that final report has not been influenced by personal choice or arbitrary viewpoints.

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

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.

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.

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.

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.

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.

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.

Investigates the differences in protocols between arbitral tribunals and courts, with particular emphasis on US, Greek and English law. Gives examples of each country and its way of using the law in specific circumstances, and shows the variations therein. Sums up that arbitration is much the better way to gok as it avoids delays and expenses, plus the vexation/frustration of normal litigation. Concludes that the US and Greek constitutions and common law tradition in England appear to allow involved parties to choose their own judge, who can thus be an arbitrator. Discusses e‐commerce and speculates on this for the future.

Knight's Industrial Law Reports goes into a new style and format as Managerial Law This issue of KILR is restyled Managerial Law and it now appears on a continuous updating basis rather than as a monthly routine affair.

The purpose of this empirical study was to address two important concerns of Web usability: how user-intuitive interface signs affect Web usability and how applying semiotics (i.e. the doctrine of signs) in user interface (UI) design and evaluation helps to improve usability.

An empirical research approach is followed here to conduct three user tests. These tests were conducted on a Web application with 17 test participants. Data were gathered through laboratory-based think-aloud usability test, questionnaires and interviews. Following an empirical research approach, statistics and user behavior analysis were used to analyze the data.

This study explores two important concerns of UI design and evaluation. First, users’ interpretation accuracy of interface signs impact on Web usability. The study found that users’ interpretation of signs might be accurate, moderate, conflicting, erroneous or incapable; user-intuitive interface signs led participants to interpret signs’ meaning accurately; and users’ inaccurate interpretation of one or a few task-related interface sign(s) led users to usability problems, resulting in participants performing tasks with lower task-completion performance. Second, considering semiotics perception in UI design and evaluation is important to improve Web usability. This study showed that interface signs, when re-designed considering the semiotics guidelines, have increased the end-users’ interpretation accuracy and the interface signs’ intuitiveness. This study also provides a small set of semiotics guidelines for sign design and evaluation.

This study empirically demonstrated that signs’ intuitiveness impact on Web usability and that considering the semiotics perception in sign design and evaluation is important to improve Web usability. These outcomes are valuable in a number of ways to HCI researchers and practitioners: the results provide awareness of the importance of user-intuitive interface signs in UI design; practitioners can easily adopt the concept of interpretation accuracy classification to conduct a sign test to obtain an “overall impression of interface signs’ intuitiveness”; practitioners can easily adopt the methodological approach followed in this study to conduct usability test without additional resources; and the results raised important fundamental questions for future research such as “what does a practitioner need to be aware of when designing or evaluating interface signs?”

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.

The objective of the paper is to amalgamate theories of text retrieval from various research traditions into a cognitive theory for information retrieval interaction. Set in a cognitive framework, the paper outlines the concept of polyrepresentation applied to both the user's cognitive space and the information space of IR systems. The concept seeks to represent the current user's information need, problem state, and domain work task or interest in a structure of causality. Further, it implies that we should apply different methods of representation and a variety of IR techniques of different cognitive and functional origin simultaneously to each semantic full‐text entity in the information space. The cognitive differences imply that by applying cognitive overlaps of information objects, originating from different interpretations of such objects through time and by type, the degree of uncertainty inherent in IR is decreased. Polyrepresentation and the use of cognitive overlaps are associated with, but not identical to, data fusion in IR. By explicitly incorporating all the cognitive structures participating in the interactive communication processes during IR, the cognitive theory provides a comprehensive view of these processes. It encompasses the ad hoc theories of text retrieval and IR techniques hitherto developed in mainstream retrieval research. It has elements in common with van Rijsbergen and Lalmas' logical uncertainty theory and may be regarded as compatible with that conception of IR. Epistemologically speaking, the theory views IR interaction as processes of cognition, potentially occurring in all the information processing components of IR, that may be applied, in particular, to the user in a situational context. The theory draws upon basic empirical results from information seeking investigations in the operational online environment, and from mainstream IR research on partial matching techniques and relevance feedback. By viewing users, source systems, intermediary mechanisms and information in a global context, the cognitive perspective attempts a comprehensive understanding of essential IR phenomena and concepts, such as the nature of information needs, cognitive inconsistency and retrieval overlaps, logical uncertainty, the concept of ‘document’, relevance measures and experimental settings. An inescapable consequence of this approach is to rely more on sociological and psychological investigative methods when evaluating systems and to view relevance in IR as situational, relative, partial, differentiated and non‐linear. The lack of consistency among authors, indexers, evaluators or users is of an identical cognitive nature. It is unavoidable, and indeed favourable to IR. In particular, for full‐text retrieval, alternative semantic entities, including Salton et al.'s ‘passage retrieval’, are proposed to replace the traditional document record as the basic retrieval entity. These empirically observed phenomena of inconsistency and of semantic entities and values associated with data interpretation support strongly a cognitive approach to IR and the logical use of polyrepresentation, cognitive overlaps, and both data fusion and data diffusion.

The purpose of this paper is to specify the decomposition conditions of Wand and Weber for the Business Process Model and Notation (BPMN). Therefore, an interpretation of the conditions for BPMN is derived and compared to a specification of the conditions for enhanced Event-Driven Process Chains (eEPCs). Based on these results, guidelines for a conformance check of BPMN and eEPC models with the decomposition conditions are shown. Further, guidelines for decomposition are formulated for BPMN models. The usability of the decomposition guidelines is tested with modelling experts.

An approach building on a representational mapping is used for specifying the decomposition conditions. Therefore, ontological constructs of the Bunge-Wand-Weber ontology are mapped to corresponding modelling constructs and an interpretation of the decomposition conditions for BPMN is derived. Guidelines for a conformance check are then defined. Based on these results, decomposition guidelines are formulated. Their usability is tested in interviews.

The research shows that the decomposition conditions stemming from the information systems discipline can be transferred to business process modelling. However, the interpretation of the decomposition conditions depends on specific characteristics of a modelling language. Based on a thorough specification of the conditions, it is possible to derive guidelines for a conformance check of process models with the conditions. In addition, guidelines for decomposition are developed and tested. In the study, these are perceived as understandable and helpful by experts.

Research approaches based on representational mappings are subjected to subjectivity. However, by having three researchers performing the approach independently, subjectivity can be mitigated. Further, only ten experts participated in the usability test, which is therefore to be considered as a first step in a more comprising evaluation.

This paper provides the process modeller with guidelines enabling a conformance check of BPMN and eEPC process models with the decomposition conditions. Further, guidelines for decomposing BPMN models are introduced.

This paper is the first to specify Wand and Weber's decomposition conditions for process modelling with BPMN. A comparison to eEPCs shows, that the ontological expressiveness influences the interpretation of the conditions. Further, guidelines for decomposing BPMN models as well as for checking their adherence to the decomposition conditions are presented.