Has IFRS resulted in information overload?

The move to NZ IFRS has been surrounded by complaints of too much information being provided. This is not simply a matter of the cost of providing the information, but the possibility of data overload. Data overload is an important issue as it impacts information search strategies and decision outcomes. This relevant for the current debate on differential reporting and for assessing whether NZ IFRS has achieved its goals of reducing the cost of financial analysis. The purpose of this paper is to examine the impact of the move to international financial reporting by New Zealand listed entities on the quantity of data provided in the annual report. Our analysis shows that the annual report increased for 92% of our sample firms. The average increase in size was 29% of the prior years‟ annual report and arose through notes to the accounts and accounting policies. Even after transitional information (e.g., accounting policies and reconciliations) the increase is 15%

Intermediary's Elicitation and Patron's Retrieval Satisfaction

[[abstract]]An elicitation is a verbal request for information reflecting one's interests, concerns or perplexities in conversation. Elicitation behavior in studies of information retrieval interaction is, in fact, the micro-level of information-seeking behavior in which the user and the intermediary exchange information to fill the gaps in one's internal state of knowledge. This study aims to understand the intermediary's elicitation behavior in terms of linguistic forms, communicative functions (illocutionary force) and utterance purposes (semantic contents) and further to identify the relationship between intermediary's individual differences and search results satisfaction. Research methods include participatory observation, conversation analysis, content analysis and statistical analysis of elicitation frequencies and questionnaires. Our research results successfully identify the three dimensions of intermediary's elicitation behavior and characterize intermediary's inquiring minds and elicitation styles. Further analysis shows that there exists a significant relationship between inquiring minds/elicitation styles and user's relevance judgment of search results.

Believability and Attitudes toward Alcohol Warning Label Information: The Role of Persuasive Communications Theory

Based on tenets of persuasive communications theory, five recently proposed alcohol warning labels are examined for their differential impact on label believability and attitudes. While all warnings are rated as believable, the ones regarding birth defects and driving impairment are perceived to be significantly more believable than the others. In addition, persons with more favorable attitudes toward alcohol consumption tend to disbelieve specific instance hazards (e.g., birth defects, driving impairment and drug combination warnings), while disliking longterm risks of alcohol consumption and abuse (e.g., hypertension, liver disease, cancer and addiction warnings). Implications for public policy and researchers are discussed

Believability and Attitudes toward Alcohol Warning Label Information: The Role of Persuasive Communications Theory

Based on tenets of persuasive communications theory, five recently proposed alcohol warning labels are examined for their differential impact on label believability and attitudes. While all warnings are rated as believable, the ones regarding birth defects and driving impairment are perceived to be significantly more believable than the others. In addition, persons with more favorable attitudes toward alcohol consumption tend to disbelieve specific instance hazards (e.g., birth defects, driving impairment and drug combination warnings), while disliking longterm risks of alcohol consumption and abuse (e.g., hypertension, liver disease, cancer and addiction warnings). Implications for public policy and researchers are discussed

The diffusion of innovations: The influence of supply-side factors

Technological Change;microeconomics

Computable Rationality, NUTS, and the Nuclear Leviathan

This paper explores how the Leviathan that projects power through nuclear arms exercises a unique nuclearized sovereignty. In the case of nuclear superpowers, this sovereignty extends to wielding the power to destroy human civilization as we know it across the globe. Nuclearized sovereignty depends on a hybrid form of power encompassing human decision-makers in a hierarchical chain of command, and all of the technical and computerized functions necessary to maintain command and control at every moment of the sovereign's existence: this sovereign power cannot sleep. This article analyzes how the form of rationality that informs this hybrid exercise of power historically developed to be computable. By definition, computable rationality must be able to function without any intelligible grasp of the context or the comprehensive significance of decision-making outcomes. Thus, maintaining nuclearized sovereignty necessarily must be able to execute momentous life and death decisions without the type of sentience we usually associate with ethical individual and collective decisions