Increasing Information Load Research Articles

Decision-making in the capital budgeting context: effects of type of decision aid and increases in information load

This paper sheds light on the question of whether a rules-based or general principles-based decision aid is preferable in the context of increased information load by experimentally investigating how different types of decision aids interact with increases in information load in a structured capital budgeting decision-making task. The experiment employed a 2 × 2 between-subjects design and was run in a course on management control systems with 136 master’s degree students at a German university. Subjects were tasked with reviewing investment proposals that contained differing amounts of information (low vs. high information load, i.e., irrelevant information cues in addition to those relevant for the decision). The second manipulation referred to the type of decision aid—either a detailed, rules-based capital budgeting guideline with clear cut-off rates, or the advice to employ generally accepted criteria for investment decision-making. The dependent variables investigated were perceived task complexity, decision accuracy, and decision confidence. Increases in information load and provision of a decision aid based on general principles led to an increase in perceived task complexity. There was only limited evidence for experimental conditions affecting decision accuracy, but the group of subjects relying on the rules-based capital budgeting guideline reported significantly higher decision confidence.

Information overload research in accounting: a systematic review of the literature

This paper reviews literature in the domain of information overload in accounting. The underlying psychological concepts of information load (as applied in accounting research) are summarized, and a framework to discuss findings in a structured way is proposed. This framework serves to make causes, consequences, and countermeasures transparent. Variables are further clustered into major categories from information processing research: input, process, and output. The main variables investigated are the characteristics of the information set, especially the number of information cues as an input variable; the experience of the decision-maker, the decision time, decision rule, and cue usage as process variables; and measures related to decision quality (i.e., accuracy, consensus, consistency) and related to selfinsight (calibration, confidence, feeling of overload) as output variables. The contexts of the respective research papers are described, and the operationalization of variables detailed and compared. We employ the method of stylized facts to evaluate the strength of the links between variables (number of links, direction and significance of relationship). The findings can be summarized as follows: most articles focus on individual decision-making in the domain of external accounting, with financial distress predictions constituting a large part of these. Most papers focus on input and output variables with the underlying information processing receiving less attention. The effects observed are dependent on the type of information input and the task employed. Decision accuracy is likely to decrease once information load passes a certain threshold, while decision time and a feeling of overload increase with increasing information load. While experience increases decision accuracy, the results on decision time and consensus are conflicting. Most articles have not established a significant link between changes in information load and changes in decision confidence. Relative cue usage, consensus, consistency, and calibration decline with increasing information load. Available time has a rather positive effect on decision accuracy and consensus. Based on these findings, implications for practice and future research are derived.

Age differences in driver visual behavior and vehicle control when driving with in-vehicle and on-road deliveries of service logo signs

With the advances in vehicle technologies, more information is communicated in real-time to the driver via an in-vehicle interface. In-vehicle messaging may deliver safety-related information such as warnings as well as non-safety-related information such as an upcoming lodging place. While much research has focused on the design of messaging safety-related information, little is known about the best practice in in-vehicle messaging of non-safety-related information. This study investigated the effects of information source and load on driver signage logo identification, glance behavior, and vehicle control among younger, middle-aged and older drivers. The logos were presented on: (1) an on-road sign panel, (2) an in-vehicle display, or (3) a combination of both, with half of the drives showing logo only, and the other half of the drives showing logo plus additional text. The general findings support the use of in-vehicle displays, especially when it is presented simultaneously with on-road signs. In-vehicle displays did not lead to a higher workload or more visual distraction, and simultaneous presentations resulted in slightly better speed control. The findings also showed minimal negative impacts on logo identification from increased information load. Older drivers performed less well in signage identification and vehicle control, and they made longer glances to logo information suggesting design considerations should be made to accommodate specific driver characteristics.

Интерфейс мозг-компьютер как символ коэволюции человека и техники

The article deals with one of the key problems of the digital transformation of society – the problem of human adaptation to the increasingly complex information and technological environment of the digital society, the increased information load. One of the promising di­rections for solving this problem is the development of neurotechnologies, and, in particular, brain-computer neural interfaces. The possibilities and prospects of using the brain-com­puter neural interface and neurotechnologies are considered. It is shown that the develop­ment of neurotechnologies and, in particular, the brain-computer neural interface should be accompanied by the study and early warning of the risks associated with their development, as well as the identification and discussion of social, existential and ethical problems in the development of neurotechnologies, and the development of ways to solve them. It is im­portant to form a public discourse on various aspects of the use of neurotechnologies by humans.

Simulation of the thermal control system of nanosatellite using the loop heat pipes under the orbital flight conditions

One of the key problems in the development of nanosatellites is to provide a given temperature range for the operation of the on-board computer. The constantly increasing information load leads to the need to use more advanced processors with high thermal design power (TDP). The indicated thermal regime of processors can be achieved using remote heat removal systems - miniature loop heat pipes. Using a model of nanosatellite as an example, a thermal control system with miniature loop heat pipes is designed. The simulation was carried out in the Siemens NX program in the elliptical and geostationary orbits of the Earth. The cooling schemes of the processor with a thermal power of 15 W using one and two loop heat pipes are considered. Calculations showed that the use of loop heat pipes can reduce the processor temperature to acceptable values. The anisotropy of the thermal conductivity coefficient in the reinforcement plane of the composite material of the nanosatellite case can have a significant effect on the temperature of the processor. This opens up prospects for the use of anisotropic composite materials to ensure the thermal regime of the nanosatellite.

Larger capacity for unconscious versus conscious episodic memory

Episodic memory is the memory for experienced events. A peak competence of episodic memory is the mental combination of events to infer commonalities. Inferring commonalities may proceed with and without consciousness of events. Yet what distinguishes conscious from unconscious inference? This question inspired nine experiments that featured strongly and weakly masked cartoon clips presented for unconscious and conscious inference. Each clip featured a scene with a visually impenetrable hiding place. Five animals crossed the scene one-by-one consecutively. One animal trajectory represented one event. The animals moved through the hiding place, where they might linger or not. The participants' task was to observe the animals' entrances and exits to maintain a mental record of which animals hid simultaneously. We manipulated information load to explore capacity limits. Memory of inferences was tested immediately, 3.5 or 6min following encoding. The participants retrieved inferences well when encoding was conscious. When encoding was unconscious, the participants needed to respond intuitively. Only habitually intuitive decision makers exhibited a significant delayed retrieval of inferences drawn unconsciously. Their unconscious retrieval performance did not drop significantly with increasing information load, while conscious retrieval performance dropped significantly. A working memory network, including hippocampus, was activated during both conscious and unconscious inference and correlated with retrieval success. An episodic retrieval network, including hippocampus, was activated during both conscious and unconscious retrieval of inferences and correlated with retrieval success. Only conscious encoding/retrieval recruited additional brain regions outside these networks. Hence, levels of consciousness influenced the memories' behavioral impact, memory capacity, and the neural representational code.

Information Overload Research in Accounting – A Systematic Review of the Literature

This paper reviews literature in the domain of information overload in accounting. The underlying psychological concepts of information load (as applied in accounting research) are summarized, and a framework to discuss findings in a structured way is proposed. This framework serves to make causes, consequences, and countermeasures transparent. Variables are further clustered into major categories from information processing research: input, process, and output. The main variables investigated are the characteristics of the information set, especially the number of information cues as an input variable; the experience of the decision-maker, the decision time, decision rule, and cue usage as process variables; and measures related to decision quality (i.e., accuracy, consensus, consistency) and related to self-insight (calibration, confidence, feeling of overload) as output variables. The contexts of the respective research papers are described, and the operationalization of variables detailed and compared. I employ the method of stylized facts to evaluate the strength of the links between variables (number of links, direction and significance of relationship). The findings can be summarized as follows: most articles focus on individual decision-making in the domain of external accounting, with financial distress predictions constituting a large part of these. Most papers focus on input and output variables with the underlying information processing receiving less attention. The effects observed are dependent on the type of information input and the task employed. Decision accuracy is likely to decrease once information load passes a certain threshold, while decision time and a feeling of overload increase with increasing information load. While experience increases decision accuracy, the results on decision time are conflicting. Most articles have not established a significant link between changes in information load and changes in decision confidence. Relative cue usage, consensus, consistency, and calibration decline with increasing information load. Based on these findings, implications for practice and future research are derived.

Episodic Memory: What's Consciousness Got to Do with It?

Episodic memory is the memory for experienced events. A peak competence of episodic memory is the mental combination of experienced events to infer commonalities. This enables adequate interpretation and behavior. Inferring commonalities in episodic memory may proceed with and without consciousness of events. Yet, what distinguishes conscious from unconscious event encoding? This question inspired nine experiments that featured strongly and weakly masked cartoon clips presented for unconscious and conscious encoding and inference. Each clip featured a scene with a visually impenetrable hiding place. Five animals crossed the scene one-by-one consecutively. One animal trajectory represented one event. The animals moved through the hiding place, where they might linger or not. Participants’ task was to observe the animals’ entrances and exits to maintain a mental record of which animals hid simultaneously. We manipulated information load to explore capacity limits of conscious/unconscious encoding. Memory of inferences was tested immediately or 3.5 or 6 minutes following encoding. Participants retrieved inferences well when encoding was conscious. When encoding was unconscious, participants needed to give retrieval responses intuitively. Only habitually intuitive decision-makers exhibited significant delayed retrieval of inferences drawn unconsciously. Hippocampal activity increased with correct retrieval responses and correlated with retrieval success at both consciousness levels. With increasing information load, delayed retrieval performance remained only stable when encoding had been unconscious. A strong hippocampal-neocortical functional connectivity hallmarked conscious memories. A sparse coding hallmarked unconscious memories. Sparse coding may have enlarged memory capacity. Hence, levels of consciousness influenced the memories’ behavioral impact, representational code, and memory capacity.

“Test‐enhanced” focused self‐directed learning after the teaching modules in biochemistry

Focused self-directed learning is very much essential at present in medical education to catch-up with the increasing information load. Cognitive psychology laboratory studies show that repeated testing of information produces superior retention relative to repeated study. The overall goal of this intervention was to evaluate the effectiveness of "Test enhanced learning" in the form of "Open book examination" as a formative assessment in Biochemistry when compared to "Self-study." Three exercises were carried out after the regular teaching sessions on different topics in biochemistry for the first year MBBS students. A multiple choice questions based pretest was conducted after the regular lecture classes on a topic but before the revision exercise. The students were subjected "Open book examination" with short answer questions for a period of 1 hour. A posttest was done with the same set of MCQs after the revision exercises. The gain score of "Open book examination" was compared with that of "Self study." Feedback from the students was taken. The isolated results from each of the three exercises conducted and their combined results supported the hypothesis that "Test enhanced learning" in the form of open book examination is a superior form of learning process than self-study for assimilation of knowledge. Most of the students opined that the "Open book examination" enhanced their self directed focused learning process. The students felt that "Open book examination" is more beneficial than "Self study" in reinforcing the learning concepts after regular didactic lectures. © 2018 International Union of Biochemistry and Molecular Biology, 46(5):472-477, 2018.

HIGH-RESOLUTION REMOTE SENSING IMAGE BUILDING EXTRACTION BASED ON MARKOV MODEL

Abstract. With the increase of resolution, remote sensing images have the characteristics of increased information load, increased noise, more complex feature geometry and texture information, which makes the extraction of building information more difficult. To solve this problem, this paper designs a high resolution remote sensing image building extraction method based on Markov model. This method introduces Contourlet domain map clustering and Markov model, captures and enhances the contour and texture information of high-resolution remote sensing image features in multiple directions, and further designs the spectral feature index that can characterize “pseudo-buildings” in the building area. Through the multi-scale segmentation and extraction of image features, the fine extraction from the building area to the building is realized. Experiments show that this method can restrain the noise of high-resolution remote sensing images, reduce the interference of non-target ground texture information, and remove the shadow, vegetation and other pseudo-building information, compared with the traditional pixel-level image information extraction, better performance in building extraction precision, accuracy and completeness.

Decision complexity and consensus in Web-based spatial decision making: A case study of site selection problem using GIS and multicriteria analysis

Building consensus over the set of alternative solutions in a spatial decision making process promotes the sustainability, stability and longevity of spatial decisions. Web-based GIS–MCDA (Multicriteria Decision Analysis) facilitates consensus-building in the process of spatial decision making. The level of consensus among decision makers in the Web-based GIS–MCDA can be influenced by various decision situations, including decision complexity. Decision complexity (or information load) is decision situation that may affect individual decisions, and may in turn moderate the level of consensus. This study addresses this potential effect of information load on the consensus level in a collaborative GIS–MCDA context. It examines the changes in the proximity (similarity) of individual decision makers’ solutions to a group solution as a function of information load. The effect of information load on the level of consensus is empirically tested using a parking site selection problem in Tehran, Iran in a Web-based GIS–MCDA context. The study finds that an increased information load has a significant effect on the proximity of individual solutions to a group solution, but not essentially lead to a lower level of proximity in all of the levels of information load. This study broadens our understanding of how consensus levels vary depending on information load. For example, the finding that increased information load in a group GIS–MCDA does not necessarily lead to a lower level of proximity indicates that the amount of information available for decision making may not essentially be a critical factor in achieving consensus.

Working Memory Processes Are Mediated by Local and Long-range Synchronization of Alpha Oscillations

Different cortical dynamics of alpha oscillations (8-13 Hz) have been associated with increased working memory load, which have been mostly interpreted as a neural correlate of functional inhibition. This study aims at determining whether different manifestations of load-dependent amplitude and phase dynamics in the alpha band can coexist over different cortical regions. To address this question, we increased information load by manipulating the number and spatial configuration of domino spots. Time-frequency analysis of EEG source activity revealed (i) load-independent increases of both alpha power and interregional alpha-phase synchrony within task-irrelevant, posterior cortical regions and (ii) load-dependent decreases of alpha power over areas of the left pFC and bilateral posterior parietal cortex (PPC) preceded in time by load-dependent decreases of alpha-phase synchrony between the left pFC and the left PPC. The former results support the role of alpha oscillations in inhibiting irrelevant sensorimotor processing, whereas the latter likely reflect release of parietal task-relevant areas from top-down inhibition with load increase. This interpretation found further support in a significant latency shift of 15 msec from pFC to the PPC. Together, these results suggest that amplitude and phase alpha dynamics in both local and long-range cortical networks reflect different neural mechanisms of top-down control that might be crucial in mediating the different working memory processes.

Different Types of Laughter Modulate Connectivity within Distinct Parts of the Laughter Perception Network

Laughter is an ancient signal of social communication among humans and non-human primates. Laughter types with complex social functions (e.g., taunt and joy) presumably evolved from the unequivocal and reflex-like social bonding signal of tickling laughter already present in non-human primates. Here, we investigated the modulations of cerebral connectivity associated with different laughter types as well as the effects of attention shifts between implicit and explicit processing of social information conveyed by laughter using functional magnetic resonance imaging (fMRI). Complex social laughter types and tickling laughter were found to modulate connectivity in two distinguishable but partially overlapping parts of the laughter perception network irrespective of task instructions. Connectivity changes, presumably related to the higher acoustic complexity of tickling laughter, occurred between areas in the prefrontal cortex and the auditory association cortex, potentially reflecting higher demands on acoustic analysis associated with increased information load on auditory attention, working memory, evaluation and response selection processes. In contrast, the higher degree of socio-relational information in complex social laughter types was linked to increases of connectivity between auditory association cortices, the right dorsolateral prefrontal cortex and brain areas associated with mentalizing as well as areas in the visual associative cortex. These modulations might reflect automatic analysis of acoustic features, attention direction to informative aspects of the laughter signal and the retention of those in working memory during evaluation processes. These processes may be associated with visual imagery supporting the formation of inferences on the intentions of our social counterparts. Here, the right dorsolateral precentral cortex appears as a network node potentially linking the functions of auditory and visual associative sensory cortices with those of the mentalizing-associated anterior mediofrontal cortex during the decoding of social information in laughter.

The Need for an Internal Auditor Report to External Stakeholders to Improve Governance Transparency

SYNOPSIS: This paper considers the need for an internal audit report (IAR) to increase governance transparency for external stakeholders. While the internal audit function is an important and distinct governance mechanism, external stakeholders typically lack the direct relevant information about the function that is available to insiders from other governance mechanisms (e.g., management, audit committee, and external auditor). This information asymmetry is inconsistent with current objectives for governance, transparency, and accountability in the Sarbanes-Oxley era. We evaluate potential IAR disclosure benefits (e.g., increased transparency and accountability) and costs (e.g., increased information load, legal exposure, and reporting costs) using a literature review and the results of 18 semi-structured interviews with analysts, audit committee members, internal auditors, and policymakers. We also propose a model IAR that provides basic descriptive information about the internal audit function for stakeholders to evaluate when considering overall governance within an organization. Ultimately, we conclude that an IAR has potential to complement existing governance disclosures, increase stakeholder confidence in governance quality, and motivate internal audit diligence. However, further research is needed to guide specific report content and to evaluate benefits and costs in both voluntary and mandatory disclosure environments.

Exploring Communication Activities in Online Communities: A Longitudinal Analysis in the Financial Services Industry

Online communities (OCs) are seen as important stimulus to electronic business. However, surprisingly little is known about how the communication activity of their participants develops and changes over time. A longitudinal study bears the potential to better elaborate the enabling and inhibiting factors of the participant's communication activity in OCs. To explore these phenomena, we aimed to develop a conceptual framework that serves as a foundation to guide an explorative data analysis of real OCs. We use the notions of common ground, information overload, interactivity, and social loafing to explain the communication activity of the participants in OCs. The empirically explored framework will help organizations to support the development of OCs and utilize them in an economically successful way. Based on a literature review, we developed a first conceptual framework. Then, we apply it to describe the development of the communication activity and its determinants in an OC hosted by a German financial service provider. In this study, we examined over 33,000 participants and 1.03 million messages over a period of 3 years. We found a strong effect of external factors on the size of this OC. The size of the OC showed no direct influence on the communication activity of the participants. However, in reaction to the increasing information load, communication strategies changed and herewith influenced the communication activity. The heterogeneity of the participant's activity was growing over time, and a small minority of participants wrote more and more of the postings.

Reasoning from Memory: A Lifespan Inquiry into the Necessity of Remembering When Reasoning about Class Inclusion

In the current experiment, we evaluated the relationship between reasoning and remembering across the lifespan (10-, 13-, 15-, 23-, and 67-year-olds) using color and number class-inclusion tasks. Subjects made judgments when memory load or information load was either high or low. Reading latency, choice latency, and choice accuracy data were collected and analyzed using formal models that partitioned memory and reasoning as well as type of reasoning strategy. The results showed that: (1) study skills, as indexed by reading latency, were sophisticated across the lifespan; (2) the difference between color and number choice latencies increased with age; (3) reasonably consistent effects were obtained as a function of increasing memory load, with the quality of both reasoning and remembering being adversely affected; (4) different effects were obtained at each age as a function of increasing information load; and (5) the major developmental trend across the lifespan was a tradeoff between class-inclusion and subclass-subclass forms of reasoning. A number of extant theoretical approaches were discussed, none of which were able to account for variations in class-inclusion performance across the lifespan. What was clear, however, was that memory-reasoning dependencies must be incorporated into any comprehensive theory of cognitive development across the lifespan.

An experimental comparison of test and symbols for in-car reconfigurable displays

As cars become more sophisticated, there is a corresponding increase in the range of information which needs to be presented to drivers. This increased information load is beyond the scope of conventional technology; space requirements on the dashboard limit the number of displays, which can be employed. The study reported in this paper is based on the premise that centralized information presentation could be employed for in-car warming systems. Forty subjects were tested on a computer-based task, in which they had to rate the urgency of displayed information. The information was presented in one of four formats: symbols only, symbols plus title, symbols plus action, or symbol, title and action. Results show that the most effective type of display for urgency rating was symbol plus action, and that symbol, title and action produced the fastest reaction times. These results are considered in terms of previous research, and implications for the design of in-car warnings are discussed.

Errors and driver support systems

Recent technological developments seem to pave the way to sophisticated electronic co-driver systems that may help automobile drivers to cope with an ever increasing information load, to avoid certain errors, and to recover from others. GIDS—which stands for Generic Intelligent Driver Support—is a research project (under the EEC DRIVE Programme) to study the feasibility of an adaptive co-driver system. The conceptualization of a GIDS system requires close attention to performance errors as they may occur in certain subtasks of the driving task. One important issue that should be considered in some detail is that GIDS may eliminate errors as well as introduce them. Should various types of errors be represented formally and, if so, how they should be represented in order that GIDS can detect and cope with behavioural errors that drivers are likely to make under certain conditions? The requirements imposed by the project's goal to actually implement various driver support functions into a GIDS system is impo...

The external control of auditory hallucinations: an information theory analysis.

The aim of the present study was to explore the effects of external stimulation on the reported occurrence of auditory hallucinations. The activity variable was selected for study as it is readily amenable to operational definition and systematic manipulation using Shannon's information theory equations. Two auditorily hallucinated patients were asked to report the occurrence/non‐occurrence of their ‘voices’ during 20 s time periods. During each period one of six conditions was implemented: a no‐activity control condition; three information‐processing conditions involving increasing information load; a reading and writing condition. The main finding was that the frequency of auditory hallucinations decreased as a function of increasing information to be processed. A ‘limited channel capacity’ model is proposed to account for the findings, which are discussed both in relation to the experimental literature and to their potential clinical implications.

Information load, group organization, and communication frequency

Four-man teams participated in a complex decision-making task. They were separated into decision-making and information acquisition dyads who could communicate via telephone only. All information was received by acquisition dyads who were free to call decision makers whenever they chose. The effect of suboptimal, optimal (one item of information per 3 min), and superoptimal information load presented to acquisition dyads on their frequency of communications to decision makers was investigated. Increasing information load produced increasing communication frequency. The slope of the curve relating information load to communication frequency was linear but less slanted than a 1:1 input/output relationship would predict. Communication frequency was significantly different from, but more similar to, optimal information load than to experimentally induced information load. It appears that information acquisition groups can be of some value in improving information flow to decision makers. However, “imaginary” information may be transmitted to the decision makers when the amount of information received is low and suboptimal.