Användandet av e-posthantering i arbetet har ökat kraftigt under de senaste årtiondena. Studier har visat att alltför hög grad av informationsflöde kan leda till minskad jobbtillfredsställelse och känslor av stress. Individer i chefsposition har rapporterats vara särskilt drabbade av detta informationsöverflöd och syftet med denna studie var att undersöka avdelningschefers upplevelser av e-posthanteringen i arbetet. En kvalitativ ansats har antagits i studien då verkligheten tolkas på olika sätt och en kvalitativ studies syfte är att förstå ämnet från intervjupersonernas subjektiva perspektiv. Urvalet till denna studie har gjorts strategiskt och valts till att bestå av fem personer; tre män och två kvinnor. Storleksmässigt var antalet intervjuade för få för att göra några könsjämförelser, vilket heller inte ingick i studiens syfte. Intervjupersonerna har valts ut i samspråk med en kontaktperson på den berörda arbetsplatsen. Som datainsamlingsmetod har intervjuer genomförts, med hjälp av en intervjuguide och röstinspelningsutrustning vid samtliga intervjutillfällen. Flera intervjupersoner uppgav att en viss stress gällande e-posten existerade men att de ansåg sig ha både stöd och kunskap att kunna hantera situationen. Som främsta orsak till stress angavs mängden oläst e-post i inkorgen tillsammans med mottagandet av epost innehållandes oväsentlig information för läsaren. Överlag ansåg intervjupersonerna att kunna logga in från andra ställen än arbetsplatsen innebar en möjlighet och att e-posten fyllde en viktig funktion i arbetet. / The usage of e-mail handling has increased during the last decades. Previous studies have shown that too much information may cause loss of job satisfaction and feelings of stress. Managers in particular have reported the most difficulties with this phenomenon called information overload. The aim of this study was to examine departmental managers’ experiences from e-mail handling in their work.  The study has had a qualitative approach due to the individual differences in perceiving. The interviewees were strategically selected in conversation with a contact person at the work place. The selection included three men and two women. No gender comparisons can be made out of such a small selection of interviewees. Data was collected by using interviews, an interview guide and a voice recorder. Several interviewees reported a certain sense of stress in their handling of e-mail but also having the skills and support to manage the situation. The amount of unread messages along with the reception of nonessential mail was reported as the primary causes of stress. The interviewees were mainly satisfied with the possibility of logging in from other places than the work place and believed that e-mail handling was an important function in their daily work.

<p>En diskussion har länge förts kring hur beräkning av goodwill ska ske. Detta framförallt eftersom goodwill är en komplex tillgång som är svår att identifiera och separera från andra tillgångar. Sedan 2005 tillämpas nedskrivning av goodwill enligt IAS 36 för noterade företag. De krav som återfinns i IAS 36 p.134 har enligt tidigare studier visat sig vara svåra för företagen att följa. Kraven anses motsvara kapitalmarknadens informationsbehov. Därmed har författarna ansett att det finns ett intresse i att studera vilket behov finansanalytikerna har av upplysningarna i IAS 36 p. 134. I uppsatsen studeras fyra finansanalytikers åsikter och behov utav denna information.</p><p>Syfte: Studien syftar till att undersöka om den information som ska ges av företagen enligt IAS 36 p.134 överensstämmer med finansanalytikernas behov av information, hur denna information används samt hur finansanalytikernas behov påverkar utfärdandet av redovisningsinformation.</p><p>Metod och empiri: Studien är kvalitativ och abduktiv. Empiriinsamlingen har skett genom intervjuer med fyra finansanalytiker.</p><p>Teori: Det teoretiska ramverket består av IFRS föreställningsram, IAS 36, Analytikers roll och arbete, teori om marknadseffektivitet, reglering, informationsöverflöd samt nytta och kostnad.</p><p>Resultat: Studien visar att upplysningarna enligt IAS 36 p.134 inte används direkt i kassaflödesmodellen men att upplysningarna används som referens-/signalvärde samt för att uppskatta den finansiella risken. Den information som är relevant för finansanalytiker är antaganden och förändringar av dessa antaganden. Informationen om nedskrivningsprövning av goodwill är relevant vid förvärv och när förväntan på utdelning hos ett företag är hög. Finansanalytiker anser att det är relevant information att få veta om en valutaförändring skett som påverkar goodwillvärdet. Företagens subjektivitet kan försämra informationens tillförlitlighet. Även goodwillvärdet kan upplevas mindre tillförlitligt på grund att den är svår att separera från andra tillgångar. Trots detta är den generella åsikten bland finansanalytikerna att den information som presenteras är tillförlitlig. Finansanalytikerna vill ha så mycket information som möjligt samtidigt som studien tyder på att de till stor del inte använder sig av informationen om nedskrivningsprövning av goodwill vid en företagsanalys. Detta orsakar en överproduktion av redovisningsinformation som orsakar kostnader för företag och kunder.</p> / <p>The calculation of goodwill has been a subject discussed for a long period of time. The main reason for this is that goodwill is a complex asset, which is difficult to identify and separate from other assets. Since 2005, companies, which are quoted on the stock exchange, have to apply to IFRS standard IAS 36, which treats the impairment test of goodwill. According to several earlier studies the requirements of IAS 36 p. 134 have shown to be difficult for companies to comply with. These requirements are considered to correspond to the needs of information that the capital market requests. Therefore, the authors of this thesis have considered it to be interesting to examine the analysts’ needs of the information according to IAS 36 p.134. In this thesis four analysts’ opinions and needs of financial information according to IAS 36 p.134 are studied.</p><p>Purpose: The study aims to examine if the information that should be presented by companies according to IAS 36 p.134 comply with the analysts’ needs of information. It will also include how the information is used and how analysts’ needs affect the publication of financial information.</p><p>Method and empirics: The study is qualitative and abductive. The collection of empirics has been made through interviews with four analysts.</p><p>Theory: The theory consists of the IFRS framework, the IAS 36 and the role and work of the analyst. In addition, the theory of market efficiency, regulation, information overload and the benefit and cost theory will also be analysed.</p><p>Result: The study shows that the information according to IAS 36 p.134 is not directly used in the cash flow model. However, more as a reference or signal value and it is also used to evaluate the financial risk. The information, which is relevant for analysts, is the assumptions made and the changes of these assumptions. Information considering goodwill impairment test is relevant when acquisitions are made and when there are high expectations of dividends. Also, it is relevant information where there has been a great currency fluctuation, which affects the value of goodwill. Considering whether analysts find the information to be reliable, they find that the reliability will become deteriorated since the company is subjective when it performs the estimation. Also, the value of goodwill is considered to be less reliable since it is difficult to separate from other assets. In spite of this, the general opinion among analysts is that the presented information is reliable. The analysts wish to receive as much information as possible. Hence, at the same time the study shows that they for the main part do not use the information concerning goodwill impairment tests. This causes an information overload of financial information that further results in costs for companies and customers.</p>

本研究之主要目的，在於探討虛擬的網路環境中之「資訊超載」的現象，其存在是受到哪些因素的影響，同時討論其對消費者線上購物感覺的影響。除此之外，本研究同時也討論了以下兩個變數：選擇方案的數量與產品屬性水準數所構成的資訊結構，是否影響消費者所認知的資訊超載。同時，本研究亦將探討時間限制所引發的負面情緒變化，是否會讓消費者在篩選產品資訊感到疑惑與壓力。因此，本研究包含了選擇方案與產品屬性水準數等資訊結構的兩個自變數，以及第三項自變數負面情緒，第四項自變數網路使用經驗與習慣；至於應變數則為決策正確性、消費信心與決策滿意度。 　　本研究使用實驗設計的方法來操作化研究架構，並模擬網路購物情境以進行操弄。本研究之研究結果摘要如下： 一、選擇方案數量對決策正確性有負向影響，產品屬性水準數對決策正確性有負向影響。 二、每日平均上網時數會影響決策正確性之高低。 三、負面情緒起伏越大，則決策正確性會下降，資訊超載的程度則是上升。 四、資訊超載程度的高低主要是受到選擇方案的數量所影響。 五、資訊超載程度越高，則決策正確性會下降，且消費信心亦下降。 六、消費信心越高，則決策滿意度高低會上升。 七、考慮時間越長，則決策正確性會上升；但考慮時間與資訊超載互不影響。 八、資訊超載與負面情緒均對決策滿意度有顯著影響，但是決策正確性則否。

This study aimed to verify the influence of epistemic motivation in decision making. We addressed the following themes: decision-making, information overload; epistemic motivation; amount of information, satisfaction, and confusion. In order to achieve this purpose, we developed a task context in which it was possible to study multiple objectives in multiple scenarios, with the aid of a Multiple Criteria Decision Support System (MCDSS) and without the aid of a MDA. We carried out an experimental research in the laboratory using a decision task with multiple alternatives and criteria, with twenty-nine people divided into three experimental groups according to the number of attributes and alternatives. The task, which simulates the purchase of a bottle of wine for personal consumption, was structured in order to create a decision environment with the help of the MCDSS M-MACBETH or without it, by using the Think Aloud verbal protocol. After formulating and testing the hypotheses, we found that the effect of the information overload is not weaker for individuals with high epistemic motivation; the moderating effect of epistemic motivation was not weaker for the alternatives than for attributes; and individuals with low epistemic motivation did not notice the overload in the form of alternatives and attributes, resulting in dissatisfaction and/or confusion. Thus, we found no statistical evidence to confirm the hypotheses of this study. The discussion of the results reveals important particularities in decision-making process since participants had to choose, and people usually avoid or postpone their choices. By pointing to the role of complexity of information, a broader conception of choice is suggested. This broader perspective should allow forecasts which variables that can facilitate or hinder the emergence of effects of information overload. Regarding epistemic motivation, the findings do not reveal significant differences in the distributions of choices made according to different motivational conditions. This suggests that when faced with complex information, everyone makes the necessary effort, whether they are high or low in epistemic motivation; however, we emphasize that this topic needs further clarification. / Este estudo teve como objetivo verificar a influência da motivação epistêmica no processo decisório. Foram abordados os temas processo decisório; sobrecarga de informação; motivação epistêmica; quantidade de informações, satisfação e confusão. Para atingir o objetivo proposto, foi desenvolvida uma tarefa em que fosse possível estudar múltiplos objetivos em múltiplos cenários, com o auxílio de um Sistema Multicritério de Apoio à Decisão (SAD) e sem o auxílio de um SAD. Realizou-se uma pesquisa experimental em laboratório, utilizando-se uma tarefa decisória com múltiplas alternativas e critérios com vinte e nove sujeitos separados em três grupos experimentais, de acordo com a quantidade de atributos e alternativas. A tarefa, que simula a compra de uma garrafa de vinho para consumo próprio, foi estruturada com o intuito de criar um ambiente de decisão para a realização, com o auxílio do SAD M-MACBETH e sem o auxílio deste, sendo utilizado o protocolo verbal Think Aloud. Testando-se a hipótese, verificou-se que: o efeito da sobrecarga de informação não foi mais fraca para indivíduos com alta motivação epistêmica; o efeito moderador da motivação epistêmica não foi mais fraco nas alternativas do que para os atributos; e indivíduos com baixa motivação epistêmica não perceberam a sobrecarga na forma de alternativas e atributos, resultando em insatisfação e/ou confusão. Assim, não foram encontradas comprovações estatísticas para afirmar a hipótese deste estudo. A discussão dos resultados revela importantes particularidades no processo de decisão, uma vez que os participantes tiveram que escolher, enquanto as pessoas costumam evitar ou adiar a escolha. Ao apontar para o papel da complexidade de informação, é sugerida uma concepção mais ampla sobre a escolha. Tal perspectiva mais ampla deve permitir previsões de quais variáveis podem facilitar ou dificultar o surgimento de efeitos de sobrecarga de informações. Com relação à motivação epistêmica, os achados, neste estudo, não revelam diferenças significativas entre as distribuições das escolhas feitas de acordo com as diferentes condições motivacionais. Isso sugere que, quando confrontados com informações complexas, todos fazem o esforço necessário, independente de serem altos ou baixos na motivação epistêmica, destacando-se, porém, que esse tópico carece de um aprofundamento maior.

Behovet av högkvalitativ information är något som finns i alla organisationer. Tack vare teknikutvecklingen kan information flöda allt fortare, och genom alltfler kanaler. Informationsmängden har idag blivit så pass omfattande att vi människor många gånger har svårt att hantera informationen på ett effektivt sätt, vilket i sin tur kan leda till upplevt informationsöverflöd. Denna studies syfte var att undersöka hur aspekter av informationsöverflöd upplevs i perspektiv av informationskvalitet och belysa dessa utifrån distans- och kontorsarbete.   Wang &amp; Strong (1996) har tagit fram en modell för att mäta informationskvalitet. Informationskvalitet är ett komplext begrepp och kan enligt författarna (1996) brytas ner i fyra aspekter vilka är tillförlitlighet, relevant, tillgänglighet och representativ information. Deras modell över informationskvalitet har varit denna studies utgångspunkt för analys av resultatet.  Undersökningen genomfördes enligt en kvalitativ metod med en abduktiv ansats. Datainsamlingen gjordes genom fem stycken semi-strukturerade individuella telefonintervjuer. Studiens deltagande informanter arbetar alla både på distans och på kontor.     Studiens resultat visar att det främst är bristen på relevant information som bidrar till upplevt informationsöverflöd. Eppler &amp; Mengis (2004) presenterar fem stycken orsaker till informationsöverflöd, vilka är information, IT, arbetsuppgift och tid, individ samt organisation. Resultatet visar att bristen på relevant information bidrar till alla dessa fem orsaker. Informationsöverflöd upplevs som något mer märkbar på kontor där även den fysiska muntliga kommunikationen kan bidra till för mycket information. Inför genomförandet av denna studie var det inte förväntat att distansarbete kan väljas för att minska informationsöverflöd. Resultatet visar dock att informanterna många gånger väljer distansarbete för att kunna koppla bort sig från digitala och fysiska informationskanaler. Detta upplevs särskilt effektivt då mer komplexa arbetsuppgifter ska utföras.    Slutsatser som kan dras från den genomförda studien är att öppna kontorslandskap kan bidra med mer irrelevant information som en följd av den fysiska muntliga kommunikationen. Även kan slutsatsen dras att informationskvalitet och informationsöverflöd är två nära relaterade begrepp, men att bristen på informationskvalitet är det som bidrar med informationsöverflöd. I de fall när informationen i sig inte uppfyller kvalitetsaspekterna kan detta bidra till att individer upplever informationsöverflöd. / The amount of information has increased as a result of the technological development and it has become common to perceive information overload. This area is researched in office environments, however, we found no research in telecommuting. Low quality of information has been found through previous research as being one of the main reasons why we are experiencing information overload. In previous research, students were able to conclude that there was no research on the office and telecommuting experienced information overload. This study's problem is based on a scientific problem, were the students intended to examine how work in offices are perceived compared to teleworking in aspects of information quality and information overload. To illustrate the problem a qualitative method was selected. The study is based on semi-structured telephone interviews with five participating informants. This study's found that office environments contributed with more irrelevant information because of verbal communication. The students also came to the conclusion that the concepts of information quality and information overload are related to each other, but information quality is the overlying concept. Lack of information quality contributes to experienced information overload.

Without question, it is apparent that organizations are predominantly dependent on the use of computer-mediated communication (CMC) to conduct their daily operations. As a result, information is rapidly flowing throughout the workplace and being exchanged at a rate unlike ever before. Unfortunately, this rapid flow of information has increased the potential for information overload to occur among employees. Through a phenomenological based approach, this study explored the experiences of information overload that occur as a result of CMC use in the workplace, from the subjective point of view of ten participants. Findings indicated that the experiences described among these participants can be understood through the examination of four descriptive themes: Constant Communication, Unpredictability, Miscommunication, and lastly Increased Workload and Responsibilities. Furthermore, two theories: Media Richness Theory (MRT) and Social Influence Theory (SIT), served as the theoretical framework for this study.

The recent economic crisis has hit most sectors of human activities. The media sector was no exception. Before the crisis began, media companies had to face challenges of technological and cultural transformation, the impact was even more accelerated by global economic downturn. The boom of the Internet and, by extension, social media, redefine consumer behavior in relation to information whose quantity and accessibility are rapidly increasing through technological innovation. The goal of this work is to evaluate impact of transformational effects on distribution and credibility of information presented in mainstream media. All this in terms of both consumer and mass media, because this synergistic relationship can not by separated.

Kommunikation innebär överföring från sändare till mottagare och kan vara en väldigt komplex process då mottagaren kan tolka informationen både rätt och fel. När mängden information blir så pass stor så den inte längre blir hanterbar leder det till informationsöverflöd hos mottagaren. Svensk Byggtjänst anordnadeen temadag för byggbranschen där ämnet kommunikation togs upp. VD:n för Svensk Byggtjänst, Erik Hellqvist, slutsats var att det går att spara omkring 4,5 miljard kronor på förbättrad kommunikation inom byggbranschen.   Syftet med rapporten är att ge förslag till en kommunikationsplan med mål att i slutändan kunna minska kostnader och leda till tidsbesparingar. Rapporten bygger på undersökningar och studier om hur de anställda upplever kommunikationen i praktiken mot hur det själva föredrar att kommunicera med varandra.   Studien visar bland annat att 100 % av yrkesarbetarna föredrar att kommunicera person till person och att arbetsledningen anser att 25 % av de mailen de får in under en arbetsvecka är överflödiga.   En slutsats efter att ha genomfört undersökningar och enkäter är att ungefär 90 % föredrar att kommunicera person till person. Det finns även en del anställda som känner att de saknar tillgång till kommunikationsmedel som hade underlättat i arbetet, så som en ipad eller en arbetstelefon. Det förekommer även informationsöverflöd via mail ute på byggarbetsplatser, arbetsledningen upplever att de hade klarat sig utan 25 % av de inkomna mailen i dagsläget. En slutsats efter att ha deltagit i möten på byggarbetsplatsen är att de ofta är väldigt tidsineffektiva och lite oorganiserade, då det 10 gånger av 11 saknas dagordning. Slutsatserna och resultaten från enkäter och undersökningar leder vidare till ett förslag till en kommunikationsplan. / Communication means conduction from a transmitter to a receiver and can be a very complex process where the recipient may interpret the information both correctly and incorrectly. When the amount of information reaches a level that is unmanageable it leads to an information overload in the receiver. Svensk Byggtjänst arranged a theme day for the construction industry where the subject of communication was discussed. The CEO for Svensk Byggtjänst, Erik Hellqvist, conclusion was that it is possible to save around 4,5 billion Swedish crones in improved communication within the construction industry.   The purpose of the report is to propose a communication plan with the goal to ultimately reduce costs and time. The report is based on examinations and studies on how the employees are experiencing the communication in practice versus how they would prefer to communicate with each other.   The study shows, among other things, that 100 % of the workers prefer to communicate man‐to‐man and that the staff management believes that 25 % of the e-mails they receive during a workweek is redundant.    A conclusion to the surveys and questionnaire is that roughly 90 % prefer to speak man-to-man. There are also a significant part of the employees that feels they lack certain means of communication, such as ipad and mobile phone. There is also information overload through email on the construction site. The staff management feel that they had managed without 25% of the incoming e-mails in the current situation. An other conclusion after participating in meetings on the construction site is that’s its often time inefficient and unorganized due too the lack of agendas in 10 out of 11 meeting. Conclusions and the results from the surveys and questionnaires leads to a proposed communications plan.

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The main purpose of this dissertation is to assess ontological issues of information acquisition, focusing on information overload from an integrative perspective of two theoretical foundations, which links two perspectives of consumer behavior in information acquisition: foraging theory in behavioral ecology and information processing theory in marketing. Applying to the integrative investigation, the current research primarily emphasizes the infusion of ecological rationality (i.e., Darwinian Theory) into normative rationality (i.e., Newtonian Theory), but it is not alternative but complementary to each other. Ecological rationality, which is rooted in Darwinism, emphasizes that human behavior has developed through adaptation and natural selection as the human minds interact with environments. The current study consists of five chapters: the philosophical foundation of the rationalities, exploratory study, proposed hypotheses, empirical tests, and general discussion. A summary of the contents of each chapter is: The first chapter aims to provide an integrative framework of consumer information acquisition in order to explore ontological issues in information overload paradigm, attempting to synthesize different approaches in marketing and behavioral ecology. To explore, the current study emphasizes an integrative perspective between two theories for information acquisition (foraging and information processing), which are based on different philosophical foundations of the rationality (ecological and normative). Along with the process of the information acquisition, this study provides relevant consequences (decision-related responses and decision-related alternatives) after the information acquisition process and influential factors in temporal and psychological dimensions (time and motivation). Then, the conceptual study provides conclusion and the current research scope. The second chapter aims to examine the efficacy of the current study's theoretical integration in the process of consumer information foraging so as to approach an ontological issue in information overload paradigm: more information is better vs. less information is better (i.e., information processing theory and foraging theory under an information overload paradigm). Therefore, this study explores and examines what can be appropriate information structures to describe the ontological issue in the process of consumer information foraging. To formulate the adequate information structure, this study attempts to utilize an integrative perspective between marketing and behavioral ecology. This study examines consumers' online activities sequentially from a broad to detail approach, based on the categories of goods and services. The result, by and large, suggests a necessity of an integrative perspective to view a holistic information structure, including quantity, quality, and environment components. These structural components interactively communicate with minds when shaping the process of the consumer information foraging, which are likely to involve in the degree of information overload. Moreover, results demonstrate rather higher variation of strategic information foraging but emphasize some important communality in the initial stage of information foraging, such as the role of search engine and interpersonal communication. In addition, categories of goods and services affect shaping the pattern of strategic information foraging. Then, the conclusion of the study provides. The third chapter aims to propose a hypothetical model, based on the theoretical backgrounds in Chapter 1 and the findings of the exploratory study in Chapter 2. In addition, the pilot study was conducted to provide a concrete framework of the empirical study by checking the manipulation of holistic information structures. The manipulation of the structures includes the total quantity of information, the quality of information, and environmental information. Those structures measured on several resultant consequences, using the patch concepts (within-patch and between-patch). Controversially, in general, consumers tend to prefer more information rather than less information only when arranged information provides; otherwise, this preference attenuates. This controversial result also has conflicting variations, depending on the types of patches. Overall, the comparison in the within-patch and between-patch through displaying heterogeneous information structures suggests that holistic information structures are a more important factor than the mere quantity or quality of information. The fourth chapter empirically tests the theory-based hypothetical frameworks to assess the ontological issues in information overload paradigm using the integrative perspective of the two information acquisition theories. The findings of the empirical study suggest that the real-world information overload is not simply determined by a single dominant factor (e.g., quantity), but by the interplay of intricately intertwined factors. The factors are the following: information structures (three unarranged and four arranged information structures, including quantity, quality and environment), item categories (durables, nondurables and services), and time constraints (time pressure vs. no time pressure). The interwoven complexity implies that paradigmatic change of perspectives in relation with information overload though integrating two important conceptual factors between domain-specific dependency and universality. Moreover, the information overload begins with the browsing stage of acquiring the necessary information, not with the searching stage, suggesting the view of browsing-searching continuum that underscores the important role of the patch concept. As a whole, the conclusive findings suggest an integrative perspective between Darwinism and Non-Darwinism as a prerequisite of providing a better comprehension of the issues of the information overload paradigm. The fifth chapter is the section of general discussion including major findings, theoretical, methodological and empirical implications, limitations, and conclusive statement. / Business Administration/Marketing