Thesauruses are used for document referencing. They define hierarchies of domains. We show how document and domain contents can be used to validate and update a classification based on a thesaurus. We use document indexing and classification techniques to automate these operations. We also draft a methodology to systematically address those issues. Our techniques are applied to Urbamet, a thesa...

Transparency is a well-articulated requirement in policy and project development processes. To the present time, we mostly see approaches documenting the workflow or the results of these processes, but lack a representation of the discourse which produced the results. However, the arguments which have been put forward in the development of a policy document the reasoning for the details of the ...

a r t i c l e i n f o Keywords: Last-in-first-out First-in-first-out Information quality This study extends prior research by comparing the relative information quality of LIFO earnings and non-LIFO earnings using updated data and methodology. Results suggest LIFO earnings are incrementally informative independent of tax reporting implications. In addition to shedding light on why the results o...

Software companies keep evolving their methods for software production, due to the continuous changes in the organizational, technological, and societal context. Implementing changes to existing methods is a complex activity, which depends not only on understanding ‘what’ to alter, but also on defining ‘how’ to apply the changes. Approaches in the literature are mainly focused on the ‘what’, pr...

In this paper, we show that in cooperative environments like medical supply centers, new demands on IT infrastructure are created that cannot be satisfied by traditional information systems. We demonstrate our vision for a system to remedy this situation by offering smooth pay-as-you-go migration instead of forced integration to autonomous data management systems. We give an evaluation of appli...

Many important strategic applications involve inter-corporate linkage or intra-corporate integration of information. This requires multiple databases to work together. We refer to this category of information systems as Composite Information Systems (CIS). Migrating from separate systems to a more fully integrated CIS environment is usually a difficult, expensive, and timeconsuming process both...