<p>This study aims to evaluate the use of the method Information Demand Analysis (henceforth IDA) against an analysis tool. To gain empirical understanding of IDA, the method will be applied to a cooperation process between two business organisations. The research questions of the study are to investigate what can be required of a method, to identify the information demand for the above mentioned cooperation process, and to identify the strengths and weaknesses of the use of IDA.</p><p>Based on a literature study an evaluation framework, which describes what can be required of a method, was developed. The evaluation framework resulted in an analysis tool, which consists of the elements: method content, method user, method context, method validation, the method creator’s requirements, and the wishes and expectations of the business organisations. The use of IDA implied scoping to delimit the problem situation and a workshop to identify the information demand. In order to gain an understanding of the use of the method IDA, and to identify the information demand, the method was applied to a cooperation process between Steel AB and Wood AB. The information demand was later represented in Extended Enterprise Modelling Language (henceforth EEML). Finally, we analysed if and how the elements in the analysis tool were reflected in IDA and identified the strengths and weaknesses of the use of the method.</p><p>The strengths of IDA are that it is general and applicable on different types of business organisations. Furthermore, it has well defined concepts and the possibility of selecting appropriate concepts ensures that it is applicable on different problem situations. The business organisations, which participated in the workshop, found that IDA resulted in a holistic view and increased the understanding for each other. The weaknesses of IDA are lack of documentation of explicitly defined steps, the implications for selecting certain concepts, guidance, and explicitly described notations. Concerning the involved roles, in IDA, we request a description of them, their responsibilities, and the needed knowledge sets and skills for using the method. Since IDA still is under development we had difficulties understanding how our outcome of the method should fulfil the purpose of IDA.</p>

This study aims to evaluate the use of the method Information Demand Analysis (henceforth IDA) against an analysis tool. To gain empirical understanding of IDA, the method will be applied to a cooperation process between two business organisations. The research questions of the study are to investigate what can be required of a method, to identify the information demand for the above mentioned cooperation process, and to identify the strengths and weaknesses of the use of IDA. Based on a literature study an evaluation framework, which describes what can be required of a method, was developed. The evaluation framework resulted in an analysis tool, which consists of the elements: method content, method user, method context, method validation, the method creator’s requirements, and the wishes and expectations of the business organisations. The use of IDA implied scoping to delimit the problem situation and a workshop to identify the information demand. In order to gain an understanding of the use of the method IDA, and to identify the information demand, the method was applied to a cooperation process between Steel AB and Wood AB. The information demand was later represented in Extended Enterprise Modelling Language (henceforth EEML). Finally, we analysed if and how the elements in the analysis tool were reflected in IDA and identified the strengths and weaknesses of the use of the method. The strengths of IDA are that it is general and applicable on different types of business organisations. Furthermore, it has well defined concepts and the possibility of selecting appropriate concepts ensures that it is applicable on different problem situations. The business organisations, which participated in the workshop, found that IDA resulted in a holistic view and increased the understanding for each other. The weaknesses of IDA are lack of documentation of explicitly defined steps, the implications for selecting certain concepts, guidance, and explicitly described notations. Concerning the involved roles, in IDA, we request a description of them, their responsibilities, and the needed knowledge sets and skills for using the method. Since IDA still is under development we had difficulties understanding how our outcome of the method should fulfil the purpose of IDA.

Information demand is a part of comprehensive business logistics which encompass logistics of information. The demand for information has provided a unifying framework for different needs on enterprise modeling. Hence, the problems organizations faces relating to flow and distribution has lead to the development of various framework for analyzing information demand and this is guided by a set of rules, methods and even a unified representation. This thesis work defines a specification for enterprise Information Demand Context model using XPDL as the language of construct. The paper gives reasons why XPDL was preferred for such a representation and show how mapping is carried out from the constructs of notations to its associated XPDL specifications, so that when we are defining a representation we are as well defining its meta model. The resulting specification is presented in such a way that it should be able to give a flexible, logical and more defined structure.

The paper is concerned with the impact of market research prior to integration, on the structures of noncompetitive industries in integrated economy. The analysis focuses on separated, single commodity, monopolistic markets with stochastic demand. Monopolistic firms are considered in dynamic multiperiod model, where intertemporal links are determined by expenditures on market research in a present period and benefits from this activity (i.e., smaller variance of the prediction error) in the future. Assuming that each firm maximizes its total discounted expected utility from profit in indefinite time, we show that the optimal market research strategy is stationary and depends on market size. Consequently, in the period following integration firms operating prior to integration in small markets (such as Slovenia, Czech Republic, Hungary or Estonia) are expected to have much less information about the integrated market than their competitors operating before integration on European market. This informational asymmetry may affect the structure of the industry in integrated economy. In the extreme case, the firm operating before integration in the small market can be ruled out from the integrated market. (authors' abstract)

Created in 2009, the digital currency of bitcoin is a relatively new phenomenon. During this short period of time, it has however displayed a strong development of both price and trade volume. This has led to increased media attention, but also regulators and researchers have developed an interest. At this moment, the amount of available research is however limited. With a focus on the price volatility of bitcoin and an aim of finding drivers of this volatility, this study is taking a unique position. The research has its basis in the philosophical position of positivism and objectivism. This has shaped the research question as well as the construction of the study. The result is a describing and explaining research with a deductive research approach, a quantitative research method and an archival research strategy. This has in turn stimulated an extensive literature review and information search. Areas of discussion are microstructure theory, the efficient market hypothesis, behavioural finance and informational structures. Due to the limited amount of previous bitcoin research within the area of price volatility, the study has drawn extensively on research performed on more classical assets such as stocks. Nevertheless, when available, bitcoin research has been used as a foundation/reference and an inspiration. Reviews of academic literature and economic theories, as well as public news helped to identify the variables for the empirical study. These variables are; information demand, trade volume, world market index, trend and six specified events, occurring during the chosen sample period and included in the study as dummy variables. The variables are all analysed and included in a GARCH (1,1) model, modified following a similar research by Vlastakis &amp; Markellos (2012) on stocks. This GARCH (1,1) model is then fitted to the bitcoin volatility registered for the sample period and is able thereby able to generate data of if and how the variables affect the bitcoin volatility. The test result suggests that five of the ten variables are significant on a 5 %-level. More specifically it suggests that information demand is a significant variable with a positive influence on the bitcoin volatility, something that corresponds to the literature on information demand and price volatility. This also relates to the events found significant, as they generated bitcoin related information. The significant events of the Cypriot crisis and the failure of the bitcoin exchange MtGox are thus specific examples of how information affects price volatility. Another significant variable is trade volume, which also displays a positive influence on the volatility. The last significant variable turned out to be a constructed positive trend, suggesting that increasing acceptance of bitcoin decreases its volatility.

Whilst the amount of information readily available to workers in information- and knowledge intensive business- and industrial contexts only seem to increase with every day, those workers still have difficulties in finding relevant and needed information as well as storing, distributing, and aggregating such information. Yet, whilst there exist numerous technical, organisational, and practical approaches to remedy the situation, the problems seem to prevail. This publication describes the first part of the author’s work on defining a methodology for improving the flow of work related information, with respect to the information demand of individuals and organisations. After a prefatory description of the perceived problems concerning information flow in modern organisations, a number of initial conjectures regarding information demand and use in small-scale business contexts are defined based on a literature study. With this as the starting point the author sets out to, through an empirical investigation performed in three different Swedish organisations during 2005, identify how individuals within organisations in general, and these three in particular, use information with respect to such organisational aspects as roles, tasks, and resources as well as spatio-temporal aspects. The results from the investigation are then used to validate the conjectures and to draw a number of conclusions on which both a definition of information demand, as well as the initial steps towards defining a methodology for information demand analysis, are based. Lastly, a short discussion of the applicability of the results in continued work is presented together with a description of such planned work.

<p>Whilst the amount of information readily available to workers in information- and knowledge intensive business- and industrial contexts only seem to increase with every day, those workers still have difficulties in finding relevant and needed information as well as storing, distributing, and aggregating such information. Yet, whilst there exist numerous technical, organisational, and practical approaches to remedy the situation, the problems seem to prevail.</p><p>This publication describes the first part of the author’s work on defining a methodology for improving the flow of work related information, with respect to the information demand of individuals and organisations. After a prefatory description of the perceived problems concerning information flow in modern organisations, a number of initial conjectures regarding information demand and use in small-scale business contexts are defined based on a literature study. With this as the starting point the author sets out to, through an empirical investigation performed in three different Swedish organisations during 2005, identify how individuals within organisations in general, and these three in particular, use information with respect to such organisational aspects as roles, tasks, and resources as well as spatio-temporal aspects. The results from the investigation are then used to validate the conjectures and to draw a number of conclusions on which both a definition of information demand, as well as the initial steps towards defining a methodology for information demand analysis, are based. Lastly, a short discussion of the applicability of the results in continued work is presented together with a description of such planned work.</p>

<p dir="ltr">The rise of digital media has allowed for unprecedented access to information. In particular, people are able to form beliefs based on information sources that span the full spectrum of reputation, information quality, and motivated biases. Such access is a double-edged sword because “with great power, comes great responsibility” (“Spider-Man”, 2002). Heterogeneity in information quality may be due to a variety of factors, and it is often up to the consumer to consider quality signals when evaluating the quality of information. My research explores this complicated process, and contributes to the understanding of how people demand and utilize information in different environments. I do so over three chapters. The first studies how people respond to signals of information quality in a sequential prediction game. In the second chapter, biased incentives are introduced in a prediction game experiment to test how intrinsic and extrinsic biases affect demand and utilization of information. The third chapter contains a survey in which subjects report their valuations of an X account that varies on political affiliation, occupation credentials, and number of followers.</p><p dir="ltr">My first chapter focuses on how subjects respond to signals of information quality. In it, subjects predict which of two urns was randomly chosen in each of 30 rounds. They observe a private ball drawn from the selected urn each round to help them make their prediction. The color of the ball signals the urn it came from. The subjects then sequentially broadcast their belief about which urn was selected for the session without revealing the color of the observed ball. Future subjects can use the previous broadcasts to infer additional information that may help them accurately predict the urn.</p><p dir="ltr">In the control, subjects exhibit very low utilization of previous predictions when informing their own behavior. While consistent with prior research, behaving in such a manner is suboptimal. To experiment on the malleability of subjects’ beliefs about the rationality of others, I implement two novel treatments. In the first, the subjects’ prediction order in the last 15 rounds is determined by their accrued earnings in the first 15 rounds, with highest earners predicting first. The prediction order is similarly determined in the second treatment, except a quiz on conditional updating ability is used. Subjects who score the highest on the quiz predict first. In both cases, the sorting mechanism is explained to the subjects.</p><p dir="ltr">Sorting on earnings yields a modest increase in valuations of previous subjects’ predictions. A much more significant increase is observed when sorting on ability. Additionally, the subjects who make the fewest irrational predictions (ones against the color of the ball when they do not have additional information to suggest otherwise) are the ones who score the best in the ability sort. Placing them at the beginning of rounds increases the entire round’s average earnings.</p><p dir="ltr">My second chapter uses a similar environment to study the role that bias plays in demanding and utilizing information. In it, participants predict which of two states (red or blue) each of 30 rounds was assigned. To aid them, participants observe two predictions from ‘experts,’ who are informed by a private signal with a known precision. Participants can bid to receive additional information about the state from two sources: a private signal and another independent expert’s prediction. Both sources’ precision is known. This method is the first of its kind, and allows for direct comparison between information types. The bid results are revealed once this process is complete. Participants then predict the state.</p><p dir="ltr">Two innovative treatments are implemented to implement bias into the basic environment exogenously. In the first, participants receive a small bonus each time they predict the state is blue. In the second, experts receive the same bonus each time they predict the state is blue instead of the participants. Surprisingly, participants value the private signal and additional expert’s prediction similarly, except when the experts are biased. This is a departure from most research using similar environments, which assume that some sub-optimal behavior can be attributed to mistrust in others’ ability to understand the environment. That assumption may warrant further and more careful evaluation. The most striking valuation behavior is when participants are biased. Their bids are higher when their existing information set already favors their bias, relative to when it is against it. Doing so is antithetical to the rational equilibrium and inconsistent with prior research on confirmation bias.</p><p dir="ltr">Participants generally utilize information obtained from a successful bid at a lower rate when it is against the initial experts than with it. No difference is detected between information sources. This is expected, albeit inconsistent with rational decision-making. One exception is noted. When participants are biased, they use the newly obtained information at a much higher rate when it is consistent with their bias than against it. Doing so is at odds with bidding behavior, as it implies participants bid more to receive information that they utilize less. Participants generally do a much better job of rationalizing and responding to the experts’ bias than their own in the experiment.</p><p dir="ltr">My third chapter is motivated partly by the findings in my first two chapters, using a more contextualized setting. In it, subjects are presented with a series of X account versions. The versions vary on political affiliation, occupation credentials, and number of followers. Subjects are asked to rate how much they would value information from each account version. Subjects value account versions with an unrevealed political party affiliation more than their analogs which report a party affiliation, regardless of the party or the subject’s beliefs.</p><p dir="ltr">A partisan penalty is uniformly implemented. Additionally, credentials are insufficient to overcome bias concerns. The penalty assessed to an account version aligning with a party is similar when the version has high credentials versus when it does not. Followers are also a valuable resource, regardless of political affiliation or credential levels. The marginal value that followers provide is similar for all account versions, meaning that even relative experts in a field should seek validation if they want to be valued by others.</p><p dir="ltr">Previous research would expect subjects to value versions more when they are congruent with their own beliefs, so these findings are surprising. Two groups are identified as the most likely to deviate and value same-typed account versions more: subjects who believe echo chambers are good and subjects who are concerned they have believed fake news in the past. The former group does not require a significant number of followers to highly value a politically congruent account version. The latter value politically unaffiliated accounts even more, but are more skeptical of opposition account versions and are even more sensitive to the number of followers they have.</p><p dir="ltr">These three chapters explore new avenues for researching how biases and expertise are evaluated and responded to. People are generally much better at considering the potential biases that others have than rationalizing their own biases. I also find good news in an era of heightened concern about eroding trust in experts. In each case, subjects respond to signals of expertise, and demonstrate efforts to exploit the information that experts provide.</p>

隨著資訊科技的發展，會計資訊變得更具即時性與可及性。會計資訊的提供者可利用自動化系統即時產出財務報告，並進行線上財務報導；而會計資訊的需求者，也可利用網際網路不受時空限制的特性，擷取所需的資訊。會計資訊的及時性品質獲得重大改善，而針對異質性的資訊需求者，用更低成本的方式滿足其多元需求的可能性也大為增加。XBRL可說是近年來會計與資訊科技結合的一項重要進展。本論文將以我國會計資訊市場為背景，採用XBRL及其他相關資訊技術，開發出一套能提供異質性會計資訊使用者閱讀及查詢XBRL格式文件之資訊系統。 本研究以圍繞標準財務報導之客製化（Customization Around Standard Report, CASR）架構為藍本，並與客製化報導（Customized Financial Reporting, CFR）理論結合，完成以XBRL為資料格式的客製化財務報導系統（Customized Financial Reporting System, CFRS），俾驗證XBRL在我國會計資訊市場之技術可行性，並為異質性的資訊使用者創造附加價值。在外觀客製化方面，係透過客製化樣版的設計而達成；內容客製化的部分，則因採用XBRL資料格式及CFRS的系統功能，而實現並延伸了部分的內容客製化面向。 / Accounting information has become real-time and more accessible with the development of information technology. Providers of accounting information can use automatic systems to produce real-time financial reports and distribute them on the Internet; and users of accounting information can extract data freely from WWW (World Wide Web). Consequently, the timeliness of accounting information is greatly improved, and heterogeneous information users’ various demands could be satisfied. XBRL is an important achievement on the integration of accounting and information technology in the past few years. This paper uses XBRL and other information techniques to develop an XBRL-based information system for the heterogeneous users of Taiwan accounting information market to read and inquire XBRL documents. Our research is based on the architecture of the Customization Around Standard Report (CASR) model under the Customized Financial Reporting (CFR) theory. We have developed the Customized Financial Reporting System (CFRS) to verify the technical feasibility of XBRL in Taiwan accounting information market, and to create values for heterogeneous information users. We use customized style sheets for the customized presentation of accounting information, and implement several dimensions of content customization by using XBRL and CFRS’ s functionalities.

Das Internet wird zunehmend zur IuK-Plattform für Lehre und Forschung. Vom Wandel der Hochschulen sind auch die Hochschulbibliotheken und deren Strukturen sowie Dienstleistungen betroffen. Doch sind sie für diesen Wandel gerüstet? In Deutschland ist eine regional verteilte Informationsinfrastruktur im Bereich der Film- und Medienwissenschaft anzutreffen. Verteilte Ressourcen, seien es Medien oder Internetangebote, sind zwar vielfältig vorhanden, jedoch nur vereinzelt nachgewiesen. Ziel der in 2001 durchgeführten Exploration war es, ein Konzept für eine Virtuelle Film- und Medienbibliothek (Virtual Library Film and Media Studies) zu erstellen. So wurde der differenzierten Informationsbedarf von Dozenten. Es erwies sich als sinnvoll, als ersten Analysepunkt einzelne Internetangebote von vorhandenen ausgewählten virtuellen Fachportalen (DFG gefördert) zu untersuchen. Experteninterviews mit der Fokussierung auf die Lehrenden von den zwei größten Filmhochschulen in Deutschland (Potsdam und München) waren dabei der zentrale Kern. Bei dieser Exploration wurde anhand der Interview-Auswertungen mittels Transkription und anschließender Inhaltsanalyse ein genaues Bedarfsprofil der wissenschaftlichen Zielgruppe herausgearbeitet. Abgerundet wurden diese Untersuchungen durch die quantitative Methode der Fragebogen, die an Filmbibliothekare versendet wurden. Es sollte herausgefunden werden, wie diese Intermediäre den Informationsbedarf der Filmdozenten einschätzten. Sechs Portalsegmente wurden auf diesen Ergebnissen entwickelt. Bei der rasanten Entwicklung der digitalen Fachinformation, gerade im Internet, müssen Bibliothekare die Veränderungen permanent beobachten, um Ihre Dienstleistungen zu aktualisieren. / More and more the internet becomes the information and communication platform for teachings and research. University libraries and their structures as well as their services are concerned with the changes of universities in general. But are the university libraries prepared for this change? In Germany a regionally distributed infrastructure of information within the range of film and media science to be found. Distributed resources in the form of media or offers in internet are variously present, but only occasionally detectable. One of the aims of the exploration accomplished in 2001 was to provide a concept for a VIRTUAL LIBRARY FILM AND MEDIA STUDIES. For this reason the different demands of lectures for informations were investigated. Therefore a mix of qualitative and quantitative methods were used. As the first point of analysis a comparison of the individual internet offers was used on available selected virtual specialized portals (DFG promoted). Expert interviews to bring into focus the lecturers of the two largest film universities in Germany (Potsdam and Munich) formed the central intention. With this exploration analysing the interviews by means of transcription and following analysis of contents an exact need profile has been worked out. These investigations were rounded off by the quantitative method of the questionnaires, which were sent to film librarians. It had to be found out, how the intermedians assess the lecturers need of media information. With the rapid development of digitally specialized information, also in the internet, librarians must permanently observe the changes, in order to update their services.