Search results

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.

Data visualizations in some form or another have served as decision-support tools for many centuries. In conjunction with advancements in information technology, data visualizations have become more accessible and more efficient to generate. In fact, virtually all enterprise resource planning and human resource (HR) information system vendors offer off-the-shelf data visualizations as part of decision-support dashboards as well as stand-alone images and displays for reporting. Plus, advances in programing languages and software such as Tableau, Microsoft Power BI, R, and Python have expanded the possibilities of fully customized graphics. Despite the proliferation of data visualization, relatively little is known about how to design data visualizations for displaying different types of HR data to different user groups, for different purposes, and with the overarching goal of improving the ways in which users comprehend and interpret data visualizations for decision-making purposes. To understand the state of science and practice as they relate to HR data visualizations and data visualizations in general, we review the literature on data visualizations across disciplines and offer an organizing framework that emphasizes the roles data visualization characteristics (e.g., display type, features), user characteristics (e.g., experience, individual differences), tasks, and objectives (e.g., compare values) play in user comprehension, interpretation, and decision-making. Finally, we close by proposing future directions for science and practice.

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.