1) The document differentiates between information flow and knowledge flow, noting that information flow provides details on what to do and where to find resources, while knowledge flow provides details on how to do something. 2) It presents a method for differentiating between information and knowledge flows in information systems, with repositories and interfaces serving as nodes and different elements like data, applications, and database queries making up the flows. 3) This differentiation method could improve tools that use knowledge and information flow analysis to solve problems, and help organizations better document processes by increasing the readability of documents.