Academic library services have now significantly developed and are applying some knowledge management (KM) principles in the provision of library services. KM is about enhancing the use of organizational knowledge through sound practices of KM and organizational learning. KM practices encompass the capture and/ or acquisition of knowledge, its retention and organization, its dissemination and re-use, and responsiveness to the new knowledge. The focus of this research was on KM principles and practices that may be in place in the Metropolitan College of New York (MCNY) library. The objective was to find out how knowledge was identified, captured, organized and retained in order to enhance performance and improve the quality of service in the library. There is uncertainty about whether the use of KM principles and tools could partly solve the library‟s approach to improving its quality of service to its community in the modern information environment. KM has been implemented in commercial and business environments towards operational advantages and financial gains and its survival principles and tools may help the library to improve performance and fulfil its mandate. A mixed methods research methodology encompassing a questionnaire, observation, interviews, and use of institutional documents was used with an action research design for generating new knowledge and understanding of library concerns. The findings of this study indicate that KM concepts were not universally understood at MCNY, and that collaboration of librarians and faculty in creating an educational environment meaningful and relevant for the study programmes offered by the College was essential. The MCNY library practices were not deliberately based on KM but the study established that they were amenable to KM practice. It was making efforts to share know-how so as to reduce duplication of effort, relying on library staff to identify, integrate, acquire, organize internal and external knowledge for the benefit of the whole College. The recommendation was to perform a knowledge inventory. This could help develop appropriate institution-wide policies and practices for proper and well organized methods of integrating work processes, collaborating and sharing (including the efficient use of Web 2.0 platforms), and developing an enabling institutional culture. / Information Science / D.Litt. et Phil. (Information Science)

本研究探討我國行政院金融監督管理委員會於2009年5月14日宣布台灣將於2013年全面接軌國際會計準則(IFRS)之市場反應，本文分別從導入IFRS對企業之淨效益以及財務報表使用者之資訊環境兩個觀點檢視資本市場之反應。實證結果顯示整體而言市場認為我國接軌國際會計準則是一項好消息，且金融業受益程度亦高於一般之產業。進一步的迴歸分析則顯示，越有增額吸引外資潛力（以一減外資持股比率衡量）、成長機會（以股東權益市價淨值比衡量）以及增資記錄（過去三年有增資記錄衡量）等因素之企業，股票市場對此事件的正向反應越強。此外，在財務報表使用者資訊環境方面，本研究發現異常應計數越高、應計品質越差與交易者間資訊越不對稱的公司，股票市場則對此事件正向反應較弱，其原因可能為以原則基礎導向之國際會計準則後，使得一般投資者運用財務報表需要的解讀能力與公司可能進行盈餘管理的空間也均提高，造成公司價值的變化與這些因素有關。具體而言，本文證據支持與主管機關對於導入國際會計準則的預期：造成促進國際資金流入以及降低資金取得成本。然而，本文的實證結果也同時顯示，股票市場對於國際會計準則係以原則基礎而非規則基礎之潛在疑慮。 / This study examines market reaction to the announcement of the IFRS adoption in Taiwan by 2003, and finds relationship between abnormal returns and both net benefits of enterprises and information environments of investors. The empirical results show that the announcement is a positive message to capital markets, especially financial services companies. Furthermore, this study finds incrementally positive reaction to enterprises which have one of the following characteristics may proxy of higher net benefit: more potential to gain foreign capital, growth opportunity and recent capital raising record; but companies with worse information environments indicate by higher abnormal accrual, lower accrual quality and higher information symmetry between investors exhibit lower abnormal returns in event periods. Conclusively, our empirical results are consistent with expectations of competent authority which enlarge foreign capital inflow and lower capital-raising cost, but it is worth to note the principle-based accounting standard faces potential concerns by stock markets.

Academic library services have now significantly developed and are applying some knowledge management (KM) principles in the provision of library services. KM is about enhancing the use of organizational knowledge through sound practices of KM and organizational learning. KM practices encompass the capture and/ or acquisition of knowledge, its retention and organization, its dissemination and re-use, and responsiveness to the new knowledge. The focus of this research was on KM principles and practices that may be in place in the Metropolitan College of New York (MCNY) library. The objective was to find out how knowledge was identified, captured, organized and retained in order to enhance performance and improve the quality of service in the library. There is uncertainty about whether the use of KM principles and tools could partly solve the library‟s approach to improving its quality of service to its community in the modern information environment. KM has been implemented in commercial and business environments towards operational advantages and financial gains and its survival principles and tools may help the library to improve performance and fulfil its mandate. A mixed methods research methodology encompassing a questionnaire, observation, interviews, and use of institutional documents was used with an action research design for generating new knowledge and understanding of library concerns. The findings of this study indicate that KM concepts were not universally understood at MCNY, and that collaboration of librarians and faculty in creating an educational environment meaningful and relevant for the study programmes offered by the College was essential. The MCNY library practices were not deliberately based on KM but the study established that they were amenable to KM practice. It was making efforts to share know-how so as to reduce duplication of effort, relying on library staff to identify, integrate, acquire, organize internal and external knowledge for the benefit of the whole College. The recommendation was to perform a knowledge inventory. This could help develop appropriate institution-wide policies and practices for proper and well organized methods of integrating work processes, collaborating and sharing (including the efficient use of Web 2.0 platforms), and developing an enabling institutional culture. / Information Science / D.Litt. et Phil. (Information Science)

Made available in DSpace on 2014-06-11T19:26:43Z (GMT). No. of bitstreams: 0 Previous issue date: 2011-03-22Bitstream added on 2014-06-13T18:55:05Z : No. of bitstreams: 1 nhacuongue_ja_me_mar.pdf: 1891231 bytes, checksum: 91df1623543db5a7be8604a83acbb705 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / O atual estágio da sociedade em rede modela os processos de produção, preservação e fluxo de informações através da aplicação das tecnologias da informação e comunicação (TIC). Este cenário impulsionado pelo uso de ambientes informacionais digitais, especificamente a Internet, impera novas reflexões no nível de qualquer ator social sobre as potencialidades do uso estratégico das TIC em prol da revitalização dos processos internos, com vista à inserção na sociedade de informação. O comércio eletrônico e a publicação de serviços públicos on-line que vêm sendo adotados pela maioria das organizações são exemplos elucidativos dos ganhos que as tecnologias proporcionam para o desenvolvimento em todas as dimensões políticas, sociais e econômicas. Neste processo observa-se uma dual necessidade, tanto na arquitetura dos ambientes informacionais digitais para uma maior usabilidade e acessibilidade, como no aperfeiçoamento dos repositórios digitais de modo a garantir a recuperação das informações preservadas para o uso e re-uso. A Polícia da República de Moçambique (PRM) é uma organização de prestação de serviços de natureza público, mormente a segurança pública, defesa da legalidade democrática e dos direitos dos cidadãos que se circunscreve neste espécime. Deste modo, o estudo visa explorar as potencialidades da criação do banco de dados (BD) e do ambiente informacional digital para a gestão de informações sobre a segurança pública em Moçambique pela parte da PRM. Para tal, adota-se o estudo de caso para obter dados com maior nível de detalhamento e ponderar outros aspectos não previstos previamente pela pesquisa. A coleta de dados, entre diversas técnicas, através da observação participante durante a experiência na organização norteou o trabalho de pesquisa, cujos resultados revelam-se de suma importância na medida... / The current state of the network society shapes the processes of production, preservation and flow of information through the application of information technology and communication (ICT). This scenario driven by the use of digital information environments, specifically the Internet, reign new reflections on the prevailing level of any social actor on the potential strategic use of ICTs towards the revitalization of internal processes with a view to inclusion in the information society. E-commerce and publishing on-line public services that have been adopted by most organizations are clear examples of technologies that provide gains for development in all political, social and economic dimensions. In this process there is a dual need, both in the architecture of digital information environments for greater usability and accessibility, as the improvement in digital repositories to ensure the retrieval of information preserved for use and re-use. The Police of the Republic of Mozambique (PRM) is a service of public nature, especially public safety, democratic legality and rights of citizens is limited in this specimen. Thus, the study aimed to explore the potential of creating the database (DB) and the digital information environment for managing information about public security in Mozambique for the part of the PRM. To this end, we adopted the case study to obtain data with greater detail and to consider other aspects not previously covered by the research. The data collection among various techniques, including participant observation during the experience in organizing guided the research work, whose results turn out to be extremely important in that, besides stimulating the production of information in the area, will ensure the mechanisms for collection, organization, storage and information retrieval, making flexible the processing for rapid decisions in response to collective needs

Bien que les recherches sur l'adoption obligatoire des IFRS ne montrent pas une amélioration claire de la qualité de l'information financière (augmentation de la transparence et/ou de la comparabilité des états financiers), elles mettent quasiment toutes en évidence des impacts bénéfiques pour ce qui concerne la liquidité, l'asymétrie d'information ou le coût du capital des entreprises qui les ont adoptées. Dans l'Union Européenne (UE), l'adoption obligatoire des IFRS a coïncidé avec l'adoption de la directive sur les abus de marché (MAD). Tandis que l'adoption obligatoire des IFRS a eu lieu en 2005, la date d'adoption de MAD varie entre 2004 et 2007 selon le pays de l'UE considéré. En outre, les IFRS et MAD ont le même objectif. Il s'agit d'accroître la transparence des entreprises cotées, soit par l'amélioration de la qualité de l'information financière (IFRS), soit en interdisant toute communication sélective afin que les investisseurs bénéficient tous de la même information au même moment (MAD). Notre première étude a pour objectif de dissocier les impacts respectifs de l'adoption de MAD et de l'adoption des IFRS sur la liquidité des titres afin de déterminer l'effet spécifique de chaque règlementation. Nos résultats suggèrent qu'une partie importante des effets traditionnellement attribués aux IFRS provient de l'adoption simultanée de la directive sur les abus de marché. Notre deuxième étude porte sur le rôle de l'environnement informationnel. Examiner comment l'environnement informationnel affecte les effets de MAD et des IFRS sur la liquidité des titres est crucial pour déterminer si toutes les entreprises bénéficient identiquement de ces règlementations. En utilisant la taille des entreprises et le suivi des analystes financiers comme mesures de l'environnement informationnel des entreprises, nous montrons que les petites entreprises et les entreprises peu suivies par les analystes sont celles qui bénéficient le plus de l'introduction des IFRS. En revanche, les grandes entreprises et les entreprises fortement suivies par les analystes sont celles qui bénéficient le plus de l'adoption de MAD. Notre troisième étude traite de l'efficacité des modalités d'application de ces réglementations (enforcement). Nous montrons que les effets des IFRS et de MAD sur la liquidité des titres des entreprises soumises à ces réglementations dépendent fortement des modalités visant à garantir leur bonne application. En la matière, il est toutefois essentiel de bien dissocier les effets imputables à l'une de ces réglementations de ceux imputables à l'autre. Au total, nous mettons en garde les chercheurs à ne pas attribuer abusivement d'éventuels effets observés à une règlementation, notamment à l'adoption des IFRS, sans impérativement tenir compte de l'adoption concomitante d'autres réglementations, notamment MAD pour ce qui concerne l'Union Européenne. / While prior research on mandatory IFRS adoption fails to provide evidence of improvement in the quality of financial reporting (increased transparency and/or comparability), it provides almost unanimous evidence of beneficial capital-market impacts. Within the European Union (EU), mandatory IFRS adoption coincides with the adoption of the Market Abuse Directive (MAD). While the mandatory adoption of IFRS took place in 2005, MAD was passed between 2004 and 2007 depending on the EU country under consideration. Furthermore, both IFRS and MAD aim towards increased transparency, either by improving the quality of financial reporting (IFRS) or by prohibiting selective disclosures to enhance common information available to all market participants (MAD). Our first essay aims to disentangle the respective market impacts of MAD adoption and IFRS adoption in order to determine the specific effect of each regulation. Our evidence suggests that a significant part of the capital market effects usually attributed to IFRS comes, at least to some extent, from the contemporaneous adoption of the Market Abuse Directive. Our second essay focuses on the role of information environment. Investigating how information environment affects the market impacts of both MAD adoption and IFRS adoption is crucial to determine whether all firms benefit identically from these regulations. Using firm size and analyst following as proxies capturing firms' information environment, we provide evidence showing that small firms and firms with weak analyst following are those that benefit the most from the introduction of the IFRS mandate. In contrast, large firms and firms with high analyst coverage benefit the most from MAD adoption. Our third essay analyzes the role of enforcement. We find that the effectiveness of both IFRS and MAD is hampered by different enforcement levels across firms and countries. Moreover, the observed capital-market outcomes on one regulation differ if the effects of both regulations are not clearly dissociated. Thus, we caution researchers not to attribute capital-market outcomes primarily or solely to one regulation without taking into account the concomitant adoption of the other one.

The aim of the research was to investigate how South Africa Further Education and Training learners acquire, recall, process and present information in a digitally enabled environment. To determine how a changing society and technology have influenced the way learners interact with information in an educational environment, recent changes in society and their influences on young people were examined as well as the traits of the generations with respect to character, family life, the future, peers and technology. This revealed that learners today need · material in visual format; · to find or create their own learning content; · fast access to learning material; and · learning material with long-term career value. It was also apparent that they are motivated by technology used in information transfer, are active learners and regard learning as a social activity. The methodology of case study action research was used. Note was taken of measures to ensure reliability and validity and applied to this research to ensure that the findings are valid and reliable as well as generalisable in South Africa beyond the confines of Pinelands High School (PHS). Two case studies observing the learners at PHS were undertaken:- creating web sites for the ThinkQuest web design competition and a building a web-based CV. The learners were heterogeneous and displayed a range of skills, ages, academic abilities and prior experiences. Many different management formats were employed, such as learning at a distance, in a contact environment, with examples and specific or open-ended instructions as well as different forms of motivation, time for the work in hand, etc. The major findings of the research were the influence of peers and importance of external motivation in the form of grades on the learners’ cognitive, affective and physical learning activities in the computer laboratory. Secondary findings indicated the importance of content, examples, instructions, time, mental state, classroom ecology, contact environment and software in the way learners acquired, recalled, processed and presented information. The research concluded with a set of actions that should be taken to ensure successful interaction with information in a digitally enabled environment. / Dissertation (PhD (Computer Assisted Education))--University of Pretoria, 2004. / Curriculum Studies / unrestricted

This study focuses on the use of information resources and communication technologies, both traditional and electronic, by academic library directors. The purpose is to improve understanding of managerial behavior when using information resources and communication technologies within a shared information environment. Taylor's concept of an information use environment is used to capture the elements associated with information use and communication within the context of decision-making styles, managerial roles, organizational environments, and professional communities. This qualitative study uses interviews, observations, questionnaires, and documents. Library directors participating in the study are from doctoral-degree granting universities in the southwestern United States. Data collection involved on-site observations with a PDA (personal digital assistant), structured interviews with library directors and their administrative assistants, the Decision Style Inventory, and a questionnaire based on Mintzberg's managerial roles. Findings show the existence of a continuum in managerial activities between an Administrator and an Administrator/Academic as critical to understanding information use and communication patterns among library directors. There is a gap between self-perception of managerial activities and actual performance, a finding that would not have surfaced without the use of multiple methods. Other findings include the need for a technical ombudsman, a managerial-level position reporting to the library director; the importance of information management as an administrative responsibility; the importance of trust when evaluating information; and the importance of integrating information and communication across formats, time, and managerial activities.

在數位化的進程及環境中，圖書館已由對大眾一視同仁的服務演變成重視個體不同需求的服務，圖書館的服務也不再是齊頭式平等的服務。讀者個人的喜好及需求已漸融入到圖書館建置的各種服務項目中，也就是必須因人而異，以滿足使用者的資訊需求，就如同商業市場的機制一樣，唯有行銷與競爭才能使圖書館更具有持續力。 個人化為導向的資訊管理與資訊服務，正逐漸被人們所重視。為了真正滿足使用者的資訊需求，創造出實用的資訊價值，個人化資訊的服務系統強調「因人而異，各取所需」的資訊服務系統，而圖書館也從傳統大眾化式的服務走向分別式、個別化差異的服務模式。 本研究為了要能瞭解醫事人員，對於圖書館所提供的服務需求內容及需求程度，以文獻分析及網站內容分析以及問卷調查的方法對台北榮民總醫院醫事人員的基本背景資訊、網路使用行為，以及對圖書館的網站使用行為與個人化服務需求做一問卷調查。並利用交叉分析的方法，探討醫事人員身份、年齡、學歷與個人化服務需求相關度問題，歸納研究結果重點如下： 一、醫學圖書館在網站上建置個人化服務需求首先應重視個人化資訊環境的建立。 二、國外圖書館網站內容之分析是提供國內醫學圖書館個人化服務項目的參考指標。 三、醫事族群中因不同的身份、年齡、學歷對個人化資訊服務需求有所影響。 四、醫事人員應加強個人興趣檔的建置觀念，以強化醫學圖書館個人化服務功能的提昇。 五、圖書館在個人化服務系統中應規劃隱私權政策。 六、醫學圖書館對整體個人化資訊環境及資訊服務的需求有其必要性且是非常肯定的。 對研究結果提出建議如下： 國內醫學圖書館應儘快整合共同發展個人化服務的機制；對於個人化服務中群體屬性的差異要能持續的注意及改進；對使用者的調查研究由完全量的統計進展到質與量的交叉運用調查研究；圖書館應協助醫事人員建立正確的興趣檔觀念以強化個人化服務的功能；隱私權政策的制訂應多加宣導並於圖書館資訊政策時明訂；個人化服務應多加推廣與宣傳。 / In the progress and environment of digitalization, the library has transformed its service mode from satisfying general needs into catering for different individuals. The library is no longer a one-for-all service. The users' personal interests and needs have been integrated into all the services the library provided; that is, the service differs from person to person so as to meet the users' needs for information. Just like the commercial world, only with marketing and competition will the library last. The individual-oriented information management and service is gradually getting people's attention. To really satisfy the users' information needs and create practical information value, the individualized information service system emphasizes providing "tailor-made" service for different users. And such is a trend the modern library follows. This research is carried out to understand what the users of the medical library need and to what extent they need it, regarding the service the library offers. This research uses literature review, Internet content analysis, and questionnaire survey of the basic background information, Internet usage behavior, the library Internet usage behavior and the needs for personalized service of the medical staff of Taipei Veteran General Hospital. Meanwhile, it uses cross-analysis to find out the relationships between the medical staff's positions, ages, education, and the needs for personalized service. The results of the research are as follows: 1. The personalized service of the medical library on its website should put major emphasis on the establishment of personalized information environment. 2. The analysis of oversea library websites can provide the benchmark for the personalized service of our country's medical libraries. 3. There exists influence from the medical staff's positions, ages, education on the needs for personalized service. 4. Medical people should strengthen their concept of establishing personal interest profile to enhance the personalized service in the medical library. 5. Privacy policy should be taken into consideration in setting up the personalized service system. 6. The personalized information environment and service is essential to the medical library. The implications of the research: The local medical libraries should cooperate to develop the personalized service as soon as possible; they should pay attention to the differences among different groups of users; when doing the survey of users, quality research coupled with quantity research should be conducted instead of completely using quantitative statistics; the library should assist the medical people to establish correct concept of interest profiles to enhance personalized service; the privacy policy should be established and implemented; and finally, the users should be familiarized with the personalized service.

Although these days, we can perceive the right for environmental information as something automated and quite natural in a democratic society, we must realize that it was far from it in the past. Hand in hand with the principle of secretiveness of state administration, the public had virtually no possibility to obtain information concerning not only the state of the environment but also general information concerning almost anything. It is not surprising after all because before 1989, neither the general right for information nor the right for environmental information were protected by law, less alone by the constitution. Nevertheless, the democratic changes which took place after the Velvet Revolution produced changes also in the field of the right for information and this right was, both generally - as a right for information, and specifically - as a right for environmental information, included in the legal regulation of the greatest legal force, the Charter of Fundamental Rights and Freedoms, which became a part of the constitutional order of the Czech Republic on the basis of the resolution of the Czech National Council presidium No. 2/1993 Coll. On the basis of its constitutional protection, the right for environmental information was provided for also by law (Act No. 123/1998 Coll.) and...

La question du contexte occupe une place centrale dans l’observation et l'étude de tout phénomène. Associée à la recherche d’information, la notion de contexte est de plus en plus mobilisée dans les domaines des sciences de l’information, de l’ingénierie des connaissances, des sciences cognitives et de l’informatique. En effet, le sens d'une expression linguistique, la lecture d’un document la stratégie mise en œuvre dans l’activité de recherche d’information, le raisonnement adopté dans l’opération de classement d’un document, le choix d’avoir recours à tel dispositif, varient fortement d'un contexte à l'autre. Mais que faut-il entendre exactement par contexte ? Comment le définir ? Le contexte est-il assimilable à la notion de situation ? À la notion d'usage ? Voici quelques-unes des questions qui sont traitées dans ce travail, qui cherche à appréhender l’environnement informationnel d’un groupe professionnel donné : les ingénieurs-chercheurs d’une équipe d’EDF-R&D. Pour ce faire, nous cherchons à cartographier cet environnement, à le comprendre, en interrogeant notamment la construction du sens en contexte. Notre contribution cherche ainsi à éclairer l’environnement informationnel de ce groupe d’acteurs et propose quelques axes de réflexion pour accompagner la construction d’une démarche instrumentée de gestion de l’information en entreprise. Ce travail associe différents acteurs (chercheurs et ingénieurs) et participe à un projet de recherche appliquée (ANR MIIPA-Doc). Il accompagne ainsi la conception d’une solution logicielle qui explore l’approche de la classification et de la navigation par facettes, et s’inscrit dans la mouvance des outils collaboratifs, dont le principe consiste à impliquer l’acteur dans les opérations de classification et de "marquage" des documents qu’il produit, manipule et classe dans le cadre de ses activités professionnelles. / Assuming that workplace significantly affects information seeking and information management patterns,this study explores accessibility and management of information sources among a group of research engineers.The study explores how these engineers, who belong to the R&D entity of a major energy group,require, search and manage information sources in given professional contexts. Furthermore, it strives toidentify the contextual factors that shape information practices. This empirical study is based on a qualitativeapproach: following exploratory inquiries, semi-structured interviews and observations were conducted witha small group of actors in their proper workplace. Our integration within the team facilitated the participantobservation stance. The study provides an analytic cartography of the various components of the organizationaland informational environments whereby the activities and tasks of the above mentioned actors takeplace. A wide range of practices has been identified via interviews but also through the activities and workrhythms observed. An appreciative framework has been developed to analyze the practices of access to informationproduced and used in professional contexts; it underlines the contextual factors that may becomedriving dimensions to support an innovative perspective on information management structures. The studyattempts to provide an innovative approach for the analysis of information practices in contexts, orientedtoward the design of a facetted and collaborative information management system.