The Top Ten Most Twitter - 1474 Words

Journalists can see which topics the audience is interested by looking at this information and continue to report on these hot topics. The top ten most followed twitter users are not media organizations or corporations, but individuals. Researchers and Cornell and Yahoo analyzed how information spreads from media to the masses. They found that a new class of semi-public individuals consisting of authors, bloggers, journalists, and subject matter experts have become part of an important niche on twitter. Opinion-leaders are more exposed to the media than their followers and are part of the intermediate layer. Around half of the information originating from the media passes to the masses indirectly through the opinion leaders (Wu, Mason, Hofman, Watts, 2011). Automated journalism is an important way technology will change reporting. Algorithms have been able to automatically produce news from structured data. Currently, algorithms can generate news for earthquake alerts, company earnings reports, and crime reporting. The Los Angeles Times used an algorithm to provide comprehensive coverage of homicides and not just f ocus on sensational cases. Another Los Angeles Time project, Mapping L.A., uses algorithms to automate news generation regarding crimes and generates warnings when crime reports surpass a predefined threshold. If the number of crimes reported that week is significantly higher than the weekly average, the system will trigger a crime alert for that neighborhood.Show MoreRelatedHow Culture Helps Drive Business Results Within Facebook1349 Words   |  6 PagesThese businesses are challenged on how they could possibly drive revenue and if growth was sustainable. Facebook and Twitter combine for a current market cap of 320 billion dollars. Proving thus far, that the industry has been successful. To get a better understanding and help compare the two companies, I will look at how culture helps drive business results within Facebook and Twitter. Then I will go on to discuss the operating performances of the two companies. Culture within a business is fundamentallyRead MoreThe Social Media Platform College Students1385 Words   |  6 PagesMillennials’ use of technology; specially relating to college-aged students and what social media platform(s) the group is most active on. Hypothesis: From our own understanding and personal preferences, we have hypothesized Instagram will be the social media platform college students are most active on. Primary Secondary Research: Social media is a big part of everyday life for most Millennial’s, specifically those â€Å"college-aged† between eighteen and twenty-four. There has been a steady increaseRead MoreArticles On Social Media Marketing Essay1157 Words   |  5 Pagesbecome part of the firm’s social media site† means that using social media puts the company in the perfect position to connect with consumers who are already there (Kumar, Ashish, et al, From Social to Sale). Another article reviewed shares the four most important aspects of social media marketing. The author lists them in order: organizational competence, customer engagement with social media, individual commitment, and organizational commitment (The Use of Social Media in Sales, Guesalaga). TheseRead MoreUse of Technology in Election Campaigns1443 Words   |  6 PagesRole of Internet in 2008 Social media Social media played a vital role in 2008 U.S. President Elections. 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Ranked the top five of most popular social media site in the world. Twitter members can broadcast tweets and follow other users tweets by using multiple platforms and devices. Tweets can be made by cell phone text message, desktop client or by posting at the Twitter.com website. The default settings for Twitter are public. Unlike FacebookRead MoreHow Culture Can Be Analyzed At Three Different Levels1354 Words   |  6 Pagesa group is first created or when it faces a new task, issue, or problem, the first solution proposed to deal with it reflects some individual’s own assumptions about what is right or wrong, what will work or not work (p.28). The last level and the most pivotal according to Schein is bas ic underlying assumptions. With this Schein is saying that after a solution to a problem works time after time it becomes customary to solve a problem in that way. I work for a landscaping company called Piatt s landscapingRead MoreSocial Medi The World s Largest Social Network938 Words   |  4 Pagessocial media prior to using social media for their networking method. Facebook, Twitter, LinkedIn, Nextdoor, Instagram, Pinterest, and YouTube are some of the social media sites that business can use to promote their business. According to CNN Money, Facebook is â€Å"the world’s largest social network,† which allows the users to post picture, status, conduct a survey and poles, and create events. (Overfelt, 2015) Twitter allows the users to post short messages and promote events, news, and specials.Read MoreMedia Consumption Essay1323 Words   |  6 PagesEnglish 101 September 6, 2012 Modern Personal Media Consumption Modern times of society have differed much from even a decade ago. From the very way we absorb content and communicate to the new aggressive forms of marketing, so much has changed. 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The Breakfast Club Character Analysis Essay - 1096 Words

In the movie The Breakfast Club, five seemingly different adolescents are assigned Saturday detention where they learn that although they each fit a particular stereotype, they all have the same characteristics, but they are expressed differently because they have different experiences, strengths and weaknesses that makes them who they are. In the movie, Bender is the â€Å"criminal†, Brian is the â€Å"brain† and Allison is the â€Å"psychopath.† Each of their situations, strengths and weakness are similar to students that are in our classrooms currently or we may have in our classrooms in the future. For each student it is important to understand their learning differences and as a teacher, how I can use their strengths to help them become†¦show more content†¦Some if not most of Bender’s behavior can be prevented; however, Bender has many strengths, which can be used in the classroom. Some of Bender’s strengths include his perceptio n of social constructs and his leadership ability. In the movie, Bender is able to analyze and vocalize the relationship between his peer’s behavior and their social group and/or home life. This strength could be used in a social studies or science classroom, where analyzing relationships between governments and cultures or habitats and animal behaviors leads students to a greater understanding of how the world works. Bender’s leadership abilities could be used to change the way the school is run by assigning him to a student council position. If he is resistant to joining student council, smaller leadership roles could be assigned within the classroom. For example in group work, Bender could be assigned the judge, editor or the one who organizes and puts all the pieces together. With the assigned role, Bender would need to be given guidance on how a person in this position would behave appropriately. Unlike Bender, Brian would not need any guidance for proper behavior because he is a â€Å"teacher pleaser.† Brian is seen as a â€Å"geek,† one who enjoys participating in academic clubs, learning and always follows the rules. Brian’s confidence is linked to his grades, his parent’s perceptions and his peer’s perceptions of him.Show MoreRelatedFilm Analysis - Social Penetration Theory in the Breakfast Club2129 Words   |  9 PagesSocial Penetration Theory in The Breakfast Club The Social Penetration Theory, adapted by Irwin Altman and Dalmas Taylor, is based on the idea that people are layered like onions, (Griffin 133). These layers are made up by different things that hide an individual’s true self. One’s true self can include his or her hopes, fears, likes, dislikes, aspirations and other things that one thinks about. For individuals to become close, they must get past all of the facades and disclose their trueRead MoreSummary Of The Breakfast Club1660 Words   |  7 PagesTanen and John Hughes in 1985, The Breakfast Club is a classic film depicting the scene of five high school students who spend their Saturday in detention together. The stereotypical popular girl is played by a character named Claire and she somewhat associates with the admired wrestler, Andrew. Brian is the character that embodies an intellectual personality, while Allison is portrayed as the misfit. Lastly, there is John also referred to as â€Å"Bender†, a character who symbolizes the â€Å"reckless bad boy†Read More The Breakfast Club Essay examples799 Words   |  4 Pages The breakfast club was to say the least a boring 80’s movie. But it was a good movie for the purpose of analysis. Simply put, it will not be on my list of movies to rent next time that I am at the rental store. I chose to explain the points of view of Andrew, the jock, and Allison the loner/quite person. I will also be making use of the key terms Clique Groups, and Identity Crisis. amp;#9;At the start of the movie, Allison was a person off in a corner by herself. She didn’t talk to anyone,Read MoreThe Princess By Claire Standish1455 Words   |  6 PagesIntroduction Claire Standish or â€Å"the princess† portrays the stereotypical popular teenage girl in The Breakfast Club. She is in detention with everyone else because she decided to skip class and go shopping, which also plays into the stereotypical teen girl image. It can also be assumed that she is spoiled and rich since her father tried to get her out of detention but failed, and she mentions to the group that her parents only use her to get back at the other one. She brings a fancy lunch of sushiRead MoreSociology Of The Breakfast Club Essay1148 Words   |  5 Pagestheory, and symbolic interaction. Both functionalism and conflict theory are macro-level and symbolic interaction is micro-level (Macionis, P.19). Each one looks at society in a different way and can in this paper I will analyze the movie â€Å"The Breakfast Club† using these perspectives. Functionalism looks at society in aspects of how it contributes to the steadiness/cohesion of the whole society (Anderson, Taylor, Logio, P. 18). There are many institutions that are looked at that include the economicRead More Movie Fight Club Essay1632 Words   |  7 PagesMovie Fight Club   Ã‚  Ã‚  Ã‚  Ã‚  For the following analysis, I will be discussing the movie Fight Club’s two main characters. They are â€Å"Jack† played by Edward Norton, and Tyler Durden played by Brad Pitt. However the twist to the movie turns out that Jack and Tyler are the same person and Tyler is Jack’s real name. Tyler the character is everything that Jack the character is not. 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However the twist to the movie turns out that Jack and Tyler are the same person and Tyler is Jacks real name. Tyler the character is everything that Jack the character is not. The story narration is provided by the protagonist of Fight Club, Jack. The ambivalent protagonist, who only refers to himself as Jack. An ambivalentRead MoreCompetitive Market Analysis Of Preston Apartment Building With Chesapeake913 Words   |  4 PagesCompetitive Market analysis is done to know about your competitors in the market. This analysis helps us to make corporate strategy according to the com petition I the market. There are basically three C’s which should be considered while taking strategic decisions. These are: Company, customer and the Competition. In Property management plan, we will able to done comparison between two similar kinds of buildings. Here we will do competitive market analysis of Preston apartment building with ChesapeakeRead MoreFilm Analysis Of The Breakfast Club 2143 Words   |  9 Pages Joohyun Cho Introduction to Psychology Film Analysis of The Breakfast Club Introduction The film The Breakfast Club was directed and written by John Hughes and was released in the year 1985 (IMDB, 2016). The film’s running time is 95 minutes and can be categorized under the genre of comedy and drama. It follows five teenagers, who all vary in personality and stereotype, get stuck in detention on a Saturday morning. They are all different types of people in nature but when

Accounting Theory and Current Issues Information System Research

Question: Describe about the Accounting Theory and Current Issues for Information System Research. Answer: Introduction The assignment represents several aspects of research and development conducted by a bio- research firm with respect to the aqua- culture feeds. The assignment provides the nature and value of the bio- research to the society as well as problems related to the early research by the company. Research and development is a primary step considered by the business organizations to find the optimum methods for producing the products and services with the best quality. Research activity includes investigation while development involves designing, composing and marketing of products and services (Puchades-Carrasco Pineda-Lucena, 2015). The assignment also covers the problems that the bio- research firm had encountered with the early research as well as differences between the research and development. Accounting methods including journal for the transactions entered by the firm has also been prepared in the assignment. Apart from the accounting for research and development, fair valuation of patent as per the accounting principles and rules is also presented in the assignment. Nature and Value to the society Bio- Sustainable Feeds (BSF) Ltd. engaged in the bio- research since two decades with respect to the aqua- culture feed based on plants and fish feds. The research involved a cost of AUD $360 million out of which AUD $120 million collapsed due to failure in survival of high- value piscavorian fish. The research and development also includes the process of conversion of low value fish at the rate of 10.0 kg to high value fish at a rate 1.0 kg. The firm, BSF Limited experienced negative results that involved destruction of 1/3rd of total production of fish as well as size of the matured fish was smaller. In the recent years, aquaculture is the fastest growing activity as the means to increase the supply of seafood and other food crops. Aquaculture provides value to the society because most of the individuals survive on the diets based on meat and fish along with the food crops (Warusawitharana, 2015). It is considered to be valuable to the society because aquaculture food provides proteins, vitamins, fibers and carbohydrates which are important for human nutrition. The firm is engaged in the research of plant and fish based aquaculture feeds to improve the quality of food crops for the consumption of society. Australia is a country where large number of population survives on sea- food including canola, soya-bean, salmon fish therefore, it is important to produce the crops with the best quality for human consumption (Landau et al. 2015). Problems with the early research The firm, Bio- Sustainable Feeds (BSF) Ltd involved in the process of research since two decades and encountered with several problems in the early research. The firm experienced the loss of around AUD $120 million due to failure in endurance by high value fishes like trout, tuna, salmon etc. Accordingly, problems that are faced by the BSF with the early research are discussed as follows: Problems in the quality of growing the food crops One of the significant problems faced by the BSF in its early research is diversion in the quality of growing the food crops for human consumption. The firm observed the diminishing value in growing the food crops with respect to the growth of luxury fish. This problem was faced due to the conversion technologies and equipments used by the firm for plants and fish feeds. Problems in survival of fish feeds Another problem that the firm faced was the demolishing of fish feeds due to the conversion of low value into the high value. The firm faced the loss of around 30% of the total weight in high value fish feeds while 5% in case of low value. High costs in the process of research and development Earlier bio- research performed by the firm, BSF Ltd involved huge costs in the various activities of the research and development. Conversion of low value fish into high value fish would involve huge costs along the loss of AUD $120 million. Apparently, the cost of food crops would involve high costs for the human consumption if the firm wants to maintain the same quality of the feeds. Beneficial for the rich society and not for the poor ones Results of the earlier research would provide the benefits to the rich society but for the poor society, it might reflect the risk of malnutrition and starvation. Since the procedure of aquaculture or fish farming is a hectic process as well as involve huge for several procedures therefore it might not be beneficial for poor society. Explanation and differences between research and development Research and development is an investigating process conducted by the business organization to improve the products and services involving the implementation of designs and concepts. It is typically performed on the long- term basis for the profitability and best quality products of the organizations (Dinh, Kang Schultze, 2015). However, research and development are two different concepts involved in the product life cycle. Process of research involves the discovery of the concepts and methods to create the product while development is associated with designing and processing to create or modify the products and services. Research procedures include study of ideas and concepts to enhance the product quality while development is the execution of findings of research works (Ezzamel Xiao, 2015). Accounting of research and development Accounting of research and development is regulated by the Australian Accounting Standards Board (AASB) 138 Intangible Assets. According to the principles of the standard, the cost of research and development will be recognized in the books of accounts if the following components are present in the research and development transactions. The cost of equipments and services used in the research procedures Salaries, wages or commission related to research process Depreciation charges of the equipments used Any other costs that is directly attributable to the research work. Further, the cost of research and development is recognized in the books of accounts only if it is probable to receive expected future benefits and its cost can be measured reliably. At the initial stage, expenditure on research and development is to be recognized at cost and is required to be amortized over the future years in proportion to the use of research work (Grabowski, DiMasi Long, 2015). In case of grant received by government, the amount should be deducted from the value of carrying cost if such amount of research and development is incurred by the organization. However, of the amount of research and development is written off by the organization, the value of grant should be credited in the profit and loss account (Baskerville Wood-Harper, 2016). Reasons for differences and engagement in research and development by firms Organizations and firms are engaged with the process of research and development to develop the products and services with the best and improved technologies and means. Since, the organizations business operations and activities are in large number, it becomes difficult to manage simultaneous accounting of research and development (Stone et al., 2016)). Therefore, research and development is differentiated to present clarity in understanding and presenting better accounting records. Additionally, accounting methods of research cost and development cost are different hence, it is important to segregate the costs involved in research and development of products and services (Bulmer, 2016). Firms undertake the process of research and development to improve the quality of products and services to provide with Unique Selling Point (USP). The process of research and development provides the organization, a right to acquire patents as legal protection for the methods and techniques used to manufacture and develop the products. Similarly, investment in research and development assists the business organization with tax benefits and opportunities (Toker, Turker Vural, 2016). Fair market value of Patent In the given situation, the expected net market value of the patent of BSF Ltd. is AUD $ 700 million if it is sold in 2 years or AUD $ 200 million each year with the useful life of 10 years. Expected net market value of the Patent Amortization period Discount rate Amortization Amount- year 1 Amortization Amount- year 2 Adjusted Amount in the accounting year $ 700 million 2 years 8% p.a. 350 324.1 350 $ 200 million each year for 10 years, if it is produced and sold as well as adjusted for two years 10 years 8% p.a. 200 185.2 385.2 Table 1: Valuation of Patent (Source: Created by author) However, if the patent is used for 10 years, the total expected market value would be AUD $2000 million with the adjustment in amortization value for two years. As per AASB 138, the initial cost of patent is recognized if its future economic benefit will flow into the entity. BSF is engaged in research work since two decades therefore it would be suitable to consider a patent with useful life of 10 years. Therefore, the fair market value of the patent AUD $2000 million with 10 years of useful life is AUD $1311 at discounting rate of 8%. Market value-per year $ million Discounting factor 8% Present value $ million 200 0.926 185.200 200 0.857 171.400 200 0.794 158.800 200 0.735 147.000 200 0.681 136.200 200 0.630 126.000 200 0.540 108.000 200 0.500 100.000 200 0.463 92.600 200 0.429 85.800 Total 6.555 1311.000 Table 2: Fair value of Patent (Source: Created by author) Journal entries for research and development transaction from 2013 to 2016 Journal entries for the research and development transactions in the books of Bio Sustainable Feeds (BSF) Ltd from the accounting year 2013 to 2016 are as follows: Year Particulars $ AUD million Dr. Cr. 2013 Bank A/c Dr. 500.00 To Government Grant Received A/C 500.00 (Being grant received from Commonwealth Scientific and Industrial Research Organization for research and development work in the year 2013) Year 1 Research Development cost Dr. 340.00 To Bank A/C 340.00 (Being the amount spend on research work recognized during the year 2013 to 2016) Year 2 Research Development cost Dr. 160.00 To Bank A/C 160.00 (Being the amount spend on research process recorded during the year 2013 to 2016) 2016 Research Development cost Dr. 360.00 To Bank A/C 360.00 (Being the cost of research process accounted during the year 2016) 2016 Loss on Research Development Dr. 120.00 To Research Development A/C 120.00 (Being the loss of research cost recorded due to lapse of high value fish survival during the process of research work) 2016 Equipment A/C Dr. 200.00 To Research Development A/C 200.00 (Being development cost expected to incur has been capitalized) 2016 Patent A/C Dr. 1,311.00 To Bank A/C 1,311.00 (Being fair market value of Patent with estimated useful life of 10 years has been capitalized during the year) 2016 Amortization Expenses A/C Dr. 385.20 To Patent A/C 385.20 (Being value of Patent has been amortized in proportion to the useful life of 10 years and adjusted for two years) 2016 Profit and Loss A/C Dr. 385.20 To Amortization Expenses A/C 385.20 (Being amortized expenses of patent has been transferred to Profit and Loss A/C during the year) Table 3: Journal Entries (Source: Created by author) Reasonability of assertion Patent is an exclusive right approved by the sovereign state to the investor or business owner for a limited period. It restricts the other manufacturers or producers to use such exclusive designs, concepts and processes for the production, modification or improvement of products. It is an intangible asset and is essential to record in the books of accounts since it is a legal authority to forbid others from using the unique technologies of the patent user (Bhaduri Selarka, 2016). Therefore, it is important to recognize the values of the patent by following the standards and principles of the AASB. Valuation of method is essential and can be done using economic analysis that uses three approaches i.e. cost, income and market. As per the cost approach, value of patent is determined by the replacement cost to protect the right whereas under income approach, the value of patent is measured by using future cash flows. According to the market approach the value of patent is derived based on the willingness of payment for similar asset by other buyers. Additionally, the value of the patent can also be measured by using the technological process, business of the firm and purpose of the conducting the research (Deephouse, Newburry Soleimani, 2016). In the given situation, BSF Ltd. stated that the valuation of its patent has been predicted for the exclusive control over the bacteria based feeds technology. The firm is involved in the bio- research process by using aquaculture feeds for the purpose of improving the quality of food crops. Since the firms research process includes conversion of low value fish feeds to high value fish feeds, the managements contention is correct and valid for predicting the value of patent. Conclusion It can be said concluded that the bio- research firm, listed on the Australian Stock Exchange involved in the research and development of aquaculture sea feeds for human consumption. Initially the firm faced certain problems with the research procedures including loss of AUD $120 million but later it used bacteria based feeds to overcome the issues. The firm also received grant of AUD$500 million from CSIRO, Federal Government of Australia in the year 2013. BSF Ltd. utilized the amount of grant between the year 2013 to 2016 and expected to spend further of $200 million for the development of aquaculture feed. Additionally, the firm also predicted the value of patent based on the technology for its useful life of 10 years at a discount rate of 8.0% p.a. Reference List Baskerville, R. L., Wood-Harper, A. T. (2016). A critical perspective on action research as a method for information systems research. InEnacting Research Methods in Information Systems: Volume 2(pp. 169-190). Springer International Publishing. Bhaduri, S. N., Selarka, E. (2016). Corporate Governance and Corporate Social ResponsibilityIntroduction. 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