Users' information requirements and narrative reporting : the case of Iranian companies

This paper investigates whether the narrative section of Iranian companies' annual reports satisfies the information requirements of financial analysts employed by institutional investors. Taking a group of stakeholders (i.e. financial analysts) as the sample, a questionnaire survey was conducted to identify their top three information needs from the narrative sections of company annual reports in each of three information categories: Present, Analytical and Prospective. Following this survey, a checklist was prepared to analyse whether Iranian companies are disclosing this information required by financial analysts. Overall, the results partially support stakeholder theory as there is a general lack of information flow on the part of Iranian listed companies in meeting their stakeholders' information needs.

Evolutionary explanations in the social and behavioral sciences : introduction and overview

Despite a growing acceptance of the value of evolutionary approaches to understanding the natural world there has been relatively little attention paid to evolutionary ideas in sociology, socio-cultural anthropology, and — of particular relevance for this special issue — criminology and forensic/correctional psychology. The aim of this paper is to provide an introductory overview of evolutionary approaches to human behavior with a focus on illuminating the role they can play in enriching our understanding of criminal and antisocial behavior. We begin with an overview of the main approaches to applying evolutionary theory to human behavior and we suggest that a pluralistic perspective is most likely to advance conceptual and empirical work in the field. We then turn to a brief discussion of some common, but misguided criticisms of this approach. Some of the more substantive conceptual and methodological issues that evolutionary approaches need to address are then explored. Finally, we engage with the broader issues that relate to the role of evolutionary explanations in the social and behavioral sciences.

Indigenous research ethics : new modes of information gathering and storytelling in journalism

Veteran Indigenous affairs reporter Tony Koch emphasises the importance of respect, trust and listening in his journalism practice. This paper draws on Koch’s insights as well as recent scholarship on the policies and value of listening to support the proposal that Indigenous research ethics provide a concrete framework for improving media representations of Indigenous people and their access to news media. The university ethics process cannot replicate the understanding Koch has gained from 25 years of interacting with Indigenous people and their communities. However, this paper argues it provides a pathway along which journalism academics and their students can learn to engage with Indigenous people, navigate Indigenous public spheres and produce high-quality reporting that reflects Indigenous people’s aspirations. Journalists within the academy, who are not subject to the commercial or organizational pressures of the news industry, are especially well placed to collaborate with Indigenous people to deliver new ways of conducting research and telling stories that privilege their perspectives. Koch’s newsgathering practice demonstrates that many principals of this progressive approach are also achievable in mainstream journalism.

Analysis and modelling of critical infrastructure systems

The increasing complexity and interconnectedness of critical infrastructure systems, including the information systems and communication networks that support their existence and functionality, poses questions and challenges. Particularly, in terms of modelling and analysis of the security, survivability and ultimately reliability and continued availability of critical infrastructure systems and the services they deliver to modern society. The focus of this research enquiry is with regard to critiquing and modelling critical infrastructure systems. There are numerous systems analyse and modelling approaches that outline any number of differing methodological approaches, each with their own characteristics, expertise, strengths and weaknesses. The intention of this research is to investigate the merit of applying a ‘softer’ approach to critical infrastructure system security analysis and modelling that broadly views the systems in holistic terms, including their relationships with other systems. The intention is not to discuss or criticise existing research applying quantitative approaches, but to discuss a ‘softer’ system analysis and modelling approach in a security context that is adaptable to analysis modelling of critical infrastructure systems.

Media-independent information representation and retrieval

In this paper we propose a media-independent knowledge indexing and retrieval system as a basis for an information retrieval system. The representation allows for sharing of low level information bearing objects and at the same time allows for maintaining of user-dependent views. The tools for maintenance and manipulation of concepts focus on the user and user's intentions. The aim of the system is to provide a set of flexible tools and let the user structure the knowledge in his or her own way, instead of attempting to build an all-encompassing common sense, or general knowledge representation.

Information structure and the flow of translation

Translators are often recommended to highly observe the natural flow of the target language of the translated texts. The use and order of discoursal aspects of texts such as thematic information, topical elements, left-dislocation, and passive voice, among others, which constitute information structure may sometimes conflict with this viewpoint. It is argued that such discoursal elements are determinant in understanding the flow of the texts in the source language and should not, therefore, be frequently switched around in the translated texts to fit the norm of the target language. The order of these linguistic elements should be maximally maintained when translating a text into a target language. It is after all the employment of such information structure units by the writer of the source text which is significant at any given point in discourse both cognitively, when processing the text, and interactionally, when communicating with the reader.

Style of information usage and use of accounting information : a Malaysian study

Purpose – Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries. There is limited research on style of information usage in developing countries. The purpose of this paper is to fill the gap in the existing literature by examining relationships between style of information usage and use of financial and non-financial information in Malaysia.

Design/methodology/approach – The authors adopted a survey method, for which a written questionnaire was prepared and mailed out to companies in Kuala Lumpur, Selangor, Terengganu and Pulau Pinang.

Findings – Findings of the study show that diagnostic style of information usage is positively associated with use of financial information, while interactive style of information usage is positively associated with use of non-financial information. Further analysis on types of non-financial information used by managers who adopt interactive style of information usage reveals that customer-related non-financial information such as quality, customer satisfaction and flexibility play a more important role in their decision-making processes.

Originality/value – The paper provides insights into relationships between style of information usage on and use of accounting information in developing countries. Findings of the study can be applied to assist management accountants in meeting managers’ information requirements.

Information needs and the implications for monitoring health systems : the Australian experience

This paper outlines the information needs underlying the health information system in Australia and the implications these have for the ability to monitor the performance of the health system. We discuss the use of indicators in performance monitoring and the role of information frameworks in providing a basis for their development. The major Australian data sources to support the development of performance indicators are outlined, and their current and likely futures uses for performance monitoring discussed.

In what ways does policy on academic integrity, copyright and privacy need to respond in order to accommodate assessment with Web 2.0 tools?

Increasingly social web technologies, such as blogging and micro-blogging, audio and video podcasting, photo/video, social bookmarking, social networking, wiki writing or virtual worlds are being used as forms of authoring or content creation to support students’ learning in higher education. As Web 2.0 teaching practice is characterised by open access to information and collaborative networks there are both familiar and novel challenges for policy-makers in higher education institutions. The Government 2.0 Taskforce heralded legislative and practice changes necessary because of Web 2.0. We reflect on the qualitative feedback received from innovative higher education practitioners using Web 2.0 to assess student work. This indicates a need for information policy review to accommodate the cultural shift towards information exchange and communication across traditional institutional boundaries. Issues involved when implementing Web 2.0 assessments are identified to highlight requisite areas for policy improvement in higher education, in particular for academic integrity, copyright and privacy policies