Information Systems Paper Essay Example for Free

Information Systems Paper Essay Federal Bureau of Investigation (FBI) is the special services agency of United States of America, formed to serve the department of Justice and provide internal intelligence services. To assist them serve with â€Å"Fidelity, Bravery and Integrity†, FBI departments are equipped with technically updated Information Systems. They are committed to deliver actively reliable and efficient information systems to centrally connect all its departments and records they collect. With central databases, FBI information Systems provide relevant information to criminal justice agencies, special agents, national and local justice courts and FBI agents, who are committed to prevent any criminal or terrorist activity within their areas of operations. FBI’s information systems include (FAS, 2008): †¢ â€Å"Counterdrug Information Indices System (CIIS)† †¢ â€Å"Central Records System† †¢ â€Å"Electronic Surveillance (Elsur) Indices† †¢ â€Å"Identification Division Records System† †¢ â€Å"National Center for the Analysis of Violent Crime (NCAVC)† †¢ â€Å"National Crime Information Center (NCIC)† †¢ â€Å"Security Access Control System (SACS)† National Crime Information System (NCIC) NCIC is a centrally connected criminal record system that provides important information, like criminals’ records and reported cases, to central law enforcing agencies and all policies departments across the country. By maintaining all the records centrally, NCIC provides 24/7 365 days information to all geographically distributed departments, that enables real time processing of any suspect arrested, any property detained or any lost person recovered. This information system is protected physically, technically and administratively. Through passwords, security alarms and other safety procedures, only authorized persons are allowed to view and alter any record. All the information in NCIC is provided by FBI, criminal justice agencies and local courts. FBI has the right to control, alter or distribute any such information, it finds appropriate for the concerned party. All the information included recorded in NCIC is quite sensitive, and is subjected to authority, scrutiny and relevance. In case if this system is cracked, hacked, or physically assaulted, loss of information would be tremendous, and could be disastrous for the social structure and peace of the society. Criminal Justice authorities will lose major source of their information, and the country will be vulnerable to criminal activities, since there would be no track left. In case of termination of services of NCIC, all law enforcing agencies will be affected, as they won’t be able to endure their regular practices. In order to avoid any such situation, this computer system has strict physical security measures. Any person visiting the computer center is thoroughly scrutinized for his identity, scope of visit, and they are always accompanied by local staff personnel. Any sharing of information taking place, under the supervision of FBI officials, is documented and records of all such transactions are maintained. All the information is encrypted, and stored in a way it is planned to be. Moreover, all the data communication lines are dedicated for NCIC, and are heavily protected. There is no termination between these points. On the other hand, all external access points are also heavily protected. Authorization is provided to very limited officials, and only relevant information is provided. Moreover, both manual and automatic logs are maintained at both ends, and later exchanged to scrutinize the transactions.

Glasswells Trifle :: essays research papers fc

Psychopathic: One Murder after Another In Susan Glaspell’s Trifles, Mrs. Wright has been arrested for the murder of her husband. The author describes her as a hard working house wife. She would spend hours in the hot summer making fruit preserves. Minnie Foster uses to be lively and social before she married John Wright. She would sing in a choir like a beautiful bird. From this perspective, readers will surely believe she is innocent. There is no way a sweet lady like her could have committed such a hideous crime, or could she? Although she had a normal personality, Mrs. Wright possesses a dark side. The killing of her husband is not an act of revenge for the death of her bird, but surely an act of a psychopath.   Ã‚  Ã‚  Ã‚  Ã‚  According to Cleckley, psychopaths normally show anxiety and do not feel guilt once they have committed a crime. Cleckley states, â€Å"The crimes of psychopaths are usually stone-cold, remorseless killings for no apparent reason. They cold-bloodedly take what they want and do as they please without the slightest sense of guilt or regret† (Cleckley). Psychopaths lack the ability to feel remorse and empathy. They feed themselves with the suffering of their victims. Sometimes, they collect certain things from their victims and keep them as trophies. In addition, psychopaths are calculated predators. Once they have picked a victim, they will take days or even weeks to plan out the attack. Robert Hare once claims, â€Å"Psychopaths must have stimulation and are prone to boredom† (Hare). Psychopaths need to have a social life; they need be able to communicate with others. If they do not have this access, they tend to, as many sociologists believe, â€Å"burst† and resort to violence just like Mrs. Wright.   Ã‚  Ã‚  Ã‚  Ã‚  Mrs. Wright exemplifies a psychopath because she exhibits many of its characteristics. Most readers, if not all, believe that Mrs. Wright kills her husband. Some consider it an act of revenge; however, it is not. The killing is an act of a psychopath. In the beginning of the story, Hale describes Mrs. Wright as anxious â€Å"and was kind of-pleating (her apron)† (1325). When people are nervous, they usually grab on to something that they have been accustomed to for many years. In Mrs. Wright’s case, it is her apron. As stated earlier, psychopaths usually show anxiety after killing their victim and Mrs. Wright displays it as she sits on her chair.

Kohlbergs Theory Essay

PSYCHOLOGY 112 Table of contents: * Introduction * Definition of Kohlberg’s Theory * Advantage in Kohlberg’s Theory * Disadvantage in Kohlberg’s Theory * Opinion * Recommendation Introduction Lawrence Kohlberg’s stages of moral development constitute an adaptation of a psychological theory originally conceived by the Swiss psychologist Jean Piaget. The theory holds that moral reasoning, the basis for ethical behavior, has six identifiable developmental stages, each more adequate at responding to moral dilemmas than its predecessor. Kohlberg determined that the process of moral development was principally concerned with justice, and that it continued throughout the individual’s lifetime, a notion that spawned dialogue on the philosophical implications of such research. For his studies, Kohlberg relied on stories such as the Heinz dilemma, and was interested in how individuals would justify their actions if placed in similar moral dilemmas. He then analyzed the form of moral reasoning displayed, rather than its conclusion, and classified it as belonging to one of six distinct stages Kohlberg’s six stages can be more generally grouped into three levels of two stages each: pre-conventional, conventional and post-conventional. Following Piaget’s constructivist requirements for a stage model, as described in his theory of cognitive development, it is extremely rare to regress in stages—to lose the use of higher stage abilities. Stages cannot be skipped; each provides a new and necessary perspective, more comprehensive and differentiated than its predecessors but integrated with them. Kohlberg’s Theory The stage of Moral Development/Moral Reasoning 1. Pre-conventional level 2. Conventional level 3. Post-conventional level ..Psychologist, studied the reasoning ability & recognizing where a child is at according to stages can help identify how child may feel about illness ,moral reasoning & cognitive stages of development. LEVEL| STAGE/YEARS| CHARACTERISTICS| Pre conventional| Stage 1(2 to 3 y/o)Stage 2(4 to 7 y/o)| Obedience and punishment orientation(How can I avoid punishment?) A child tell him the right thing because he was told to do so to avoid punishment.–Self-interest orientation(Paying for a benefit)Child caries out actions to satisfy his own needs rather than the society’s.The child does something for another if he gets something in return.| Conventional| Stage 3(7/10 y/o)Stage 4(10/12 y/o)| Interpersonal accord and conformity(The good boy/good girl attitude)A child follows rules because of a need to be good person in own eyes & in the eyes of the others†¦Authority and social-order maintaining orientation(Law and order morality)A child follows rules of authority figures as well as parents to keep the system working.| Post conventional| Stage 5(older than 12y/o)Stage 6(older than 12 y/o)| Social contract orientation(Utilitarian Law Making Perspective)A child follow standards of society for the good of people†¦Universal ethical principles(Principled conscience)A child follows internalized standards of conduct.| Advantages of the Kohlberg’s theory The ability to empirically test the individual for where they are in their moral development, along with offering a basic structure for creating â€Å"just communities† applicable both within and outside student affairs. Moreover, Kohlberg’s model offers insight as to why an individual may be seeking out justice based on what stage they are in. 2. Kohlberg’s theory essentially provides a roadmap for moral thinking that otherwise did not exist. 3. It inadvertently offers benchmarks for where one might be in their moral development based on their life situation. 4. Offering a structure for â€Å"just  communities.† It was Kohlberg’s hope that he would employ his theory to create communities that were collaborative, held each other accountable, and had philosophical and educational discussions to further both the individual and the group in their moral development (Kohlberg, 1971, 1972). It offers a venue for individuals to discuss a number of hypoth etical or moral dilemmas while simultaneously furthering development through cognitive dissonance. Disadvantages in Kohlberg’s theory Gender differences that affect moral reasoning; cultural differences in regards to the Western cultures versus the non-Western cultures; the model being a hard stage model; the focus of justice over care and finally the use of hypothetical decision making over real life dilemmas in the assessments. 2. Gender differences in moral reasoning. Carol Gilligan (1982/1983) was strongly opposed to Kohlberg’s model mainly on the basis of gender. As stated, Kohlberg originally based his theory on a study of young male individuals excluding women. Gilligan (1982/1983) argued that Kohlberg’s theory incorporated a gender bias directly into the theory as well as the assessment tools. Moreover, she argued Kohlberg ignored a women’s moral orientation to a response of care. Some studies have shown that looking at responses to the Rest’s Defining Issues Test (DIT) (Rest, 1986a) and Moral Judgment Interview (MJI) (Colby, et al, 1987), men tend to be more justice oriented and women more care oriented, and especially so when they take on the traditional gender roles (Rest, 1986b; Walker, 1984). This is concerning since Kohlberg’s theory is truly justice oriented. It may be more difficult to get an accurate answer about where a woman is in moral development in regards to Kohlberg’s stage model than a male. 3. Cultural and Religious. Religion can play a major factor in an individual’s personal and moral development. Both Rest (1986) and Dirks (1988) found that a number that religion was a factor in moral decision making. Rest (1986) found that those coming from a liberal perspective tended to score higher in moral development than others. Dirks (1988) found that those with an evangelical belief system are less likely to enter into the post conventional stage. In terms of cultural differences there is likely a difference in moral reasoning in Western cultures versus non Western cultures. The value systems  often differ vastly and as such may not be able to fit in to one particular stage in Kohlberg’s theory. Western cultures tend to be more indivi dualistic (Miller & Bersoff, 1992). While this problem may seem minute, the validity of a theory must be tested across gender and culture. In this regard, Kohlberg’s theory is not as applicable to other cultures because it is based off a values system that is very much Americanized. Ironically, a theory that seeks to promote universality is not as universal as it should be. Opinion Kohlberg’s Theory covers the moral development stages of an individual and I think this theory is a huge help for a person, especially those who have children. Kohlberg’s theory may serve as guide on how a parent would treat their child’s behaviour. Parents would understand why their child is behaving in such manner and they can make disciplinary action or decision on how to correct or improve unpleasant behaviour. And guide them in developing their sense of morality. And make them an honest and morally mature person. By knowing this theory we can also examine ourselves. Reflect and think of situation we encountered in our life and how we reacted to it. By doing so, we will know what level of morality we fit in. I think morality depends on a person’s point of view. We can only say it’s wrong if it’s against the law but the morality issue of the person really depends on what his conscience tell him. Recommendation Lawrence Kohlberg theory of Moral Development gives a detailed explanation on how a child develops morally. This theory is remarkable because we now have an overview about morality and we now have guidance if we are on the right track or not. We can now assess our level of morality. And we can now choose what level we want to be. Report by: Mr.Dennies Dela Cruz Ms.Iris Vi P.De Jesus BSC â€Å"Morality is the ability to see an issue from points of view other than just your own.† — Lawrence Kohlberg—

How Does Change Affect Us Grow And Develop Essay

Human development can be easily defined as the growth and changes we experience from birth until death. So as we develop, we become more familiar with the aspects we like, and dislike, about ourselves. The dislikeable aspects often bring about the desire to change. Although, change can be difficult to decide to do and it can be much more difficult to actually make the changes. However, it is important to understand that change helps us grow and develop. So, in writing this paper, I hope that I will be more adamant to understand and make changes, so I can remove the dislikeable aspects of myself. The most important aspects about myself that I would like to change are my overwhelming desires to argue and my habit of expecting the absolute worse from the people and the life around me. Ever since I was young, I can remember constant, and trivial, arguments that I would have with those around me. I would argue with people of all ages. When the arguments would occur, I would always start m y side with why I was right and also by not accepting the fact that anyone could teach me something, or may even have a different opinion on the matter. To this day, I still have arguments with the people I love the most. It’s almost as if I get some sort of adrenaline rush from arguing, even if I know that the argument is insignificant and can be avoided. Sometimes, I will even know I am wrong about the issue, and I will still argue like it is my saving grace. When I do realize that I am wrong,Show MoreRelatedThe Field Of Personality Development1337 Words   |  6 PagesAbstract The way we walk, to the way we talk. How we reason, and how we act, all depend on our personality. Personality development is relevant to adolescent development because the two go hand in hand. With development comes development of who someone is, their personality. In this paper I will look deeper into the genetics behind personality development, as well as the environmental aspect. I will relate personality development to aspects of learning discussed in the course material. I willRead MoreEthics And Its Impact On Our Lives1455 Words   |  6 Pagesride for free, or to make our bed. All of these decisions require us to use ethics, which is the study of our concepts of right and wrong conduct. It is derived from the Ancient Greek word â€Å"ethikos† meaning habit or custom. Besides knowing what is right and what is wrong, as humans, we have to use our conscience to tell us what to do. Our conscience is our inner feeling or voice, almost like a moral compass that we use to guide us. Throughout our lives, ethics is used to form our conscience withRead MoreChange Is the Only Constant1006 Words   |  5 Pages(Quality Management) â€Å"Change is the only constant† ASSIGNED BY: SUBMITTED BY: RUPAM BARUAH BARSHA DUTTA ASSAM INSTITUTE OF MANAGEMENT â€Å"Change is the only constant† Life is continuously changing. People move, children grow up, careers change, health is compromisedRead MoreChange Is the Only Constant991 Words   |  4 Pages(Quality Management) â€Å"Change is the only constant† ASSIGNED BY: SUBMITTED BY: RUPAM BARUAH BARSHA DUTTA ASSAM INSTITUTE OF MANAGEMENT â€Å"Change is the only constant† Life is continuously changing. People move, children grow up, careers change, health is compromisedRead MoreThe Case Of Genie Wiley939 Words   |  4 Pages1. Socialization, the experiences people use to grow and understand culture, is vitally important. 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I believe people are essentially good with evil tendenciesRead MoreWeek 1 Sociology Notes1548 Words   |  7 Pagesperspective is based on. The sociological perspective puts emphasis on the social context in which people live in and how these contexts influence their lives. At the center of this perspective is the question of how groups influence people, especially how people are influence by their society. Sociologists will look at how income, jobs, education, gender. age. and race affect people’s ideas and behavior. Summarize the main points of Karl Marx’s theory of class conflict. Karl Marx’s class conflictRead MorePhilosophy Reflection1126 Words   |  5 PagesFor the past six weeks, I learned how philosophy has influenced the world globally. Learning how not only philosophy, but when human beings voice their thoughts with others, they receive a chance to change the world, even if one person speaks one on one, one person can change the world of one person. My belief in the power of language is strengthened by philosophy. This philosophy course has encouraged me to share my opinions that are not influenced by other peers or older adults, but to deeply reflectRead MoreCase Study Of Adolescence1567 Words   |  7 Pagesstart as early as 11 years of age and end as late as 22. During this time period, a person’s life is going through many changes that can affect them for the rest of their lives. These changes can be biological, social or psychological and can have either a positive or negative impact on the way we grow up. It is important for us t o be able to understand why we make certain changes and decisions during these times. Adolescence can be difficult to navigate while going through it, and as social workersRead MoreVygotsky s Theory Of Identity Development Essay1570 Words   |  7 Pagesaround you, or to stand out. works along side emotional development as how we develop socially affects our emotions and the emotions of those around us. While how we act out our emotions can effect our friend group thus our social development. There are many theorists who work along the lines of social and emotional development. Socially, I will be focussing on Lev Vygotsky and his sociocultural theory, looking at how a child develops with certain social interactions. Emotionally I will look at Erik Erikson

The Ethical Issues Of Drug Testing Essay - 2427 Words

Introduction Over the past few years, we have been witnessing technological advancement across the globe. As a result of these changes, we face a number of ethical and legal issues in our society and these issues range from business oriented to health issues, thus there is need for stakeholders and those involved to come up with some of the ways that will enabled them to identify these issues as well as some of the ways that can be used to prevent any loss as a result of these issues. This paper will address the issue of drug testing which has remained as one of the most sensitive issue because of divergent views of different people from all sectors of the economy. I will begin this paper by giving a brief definition of the term or of the phrase drug testing then I will explain some of the ethical issues caused by drug testing as well as the main ethical concerns raised by drug testing. In addition to this, I will explain some of the laws that have been put in place by government authorities to regulate drug testing. Lastly, I will make a few recommendations that will help us in the eventual reduction of liability as a result of exposure to drug testing as well as some of the ways that can help to reduce the ethical climate as a result of drug testing. What is drug testing? The term drug testing has been widely used by scholars and professionals from different fields more so those who are concerned with ethical issues of different individuals in the society as well as inShow MoreRelatedDrug And Alcohol Testing On The Workplace1663 Words   |  7 PagesDrug and Alcohol Testing in the Workplace Due: Monday Dec 1, 2014 COMM-220-F Rebecca Walsh By Brett Tate and Brandon Bracko November 17, 14 Introduction People often question drug and alcohol testing in the work place. It is a controversial subject that has a range of mixed emotions. But where do you draw the line when it comes to crossing the boundaries of prying into one’s personal life? This report will explain the legal, and ethical issues surrounding the topic of drug and alcohol testing inRead MoreWritten Analysis : Law And Ethics1659 Words   |  7 Pagesthose we empower will do so in a manner that is true and honest, for example in an ethical fashion. While both laws and ethics work to establish a moral boundary for all society, ethics is a more personal code while the law is a justice-based handbook. Violating laws will send a person to jail or give a person fines. Violating an ethical code will lead to shame and the scorn of others; it is important to note, ethical codes do not carry legal punishments. How Law and Ethics are Dissimilar Ethics andRead MoreDrugs and Ethics Essay example1150 Words   |  5 PagesEthics and law do not always go hand in hand. Not every law is ethical, and even if a law is considered ethical on its surface, it may result in unethical outcomes. Ethics refers to well-founded standards of right and wrong that prescribe what humans ought to do, usually in terms of rights, obligations, benefits to society, fairness, or specific virtues.† The pharmaceutical industry confronts several dilemmas every year. Most of these dilemmas revolve around money or whether or not to sacrificeRead MoreAnimal Experimentation And Animal Testing1261 Words   |  6 Pagesadvantages and disadvantages of animal testing on consumer products are also explored, highlighting the safety it has ensured for humans, but also discussing alternative options. The report then discusses the ethical issues, focussing on both the utilitarianism and animal rights perspectives. The report concludes with a statement suggesting that both sides state important arguments but the answer cannot be determined until further research into animal testings reliability is tested and alternativeRead MoreThe Constant Gardner And The Commentary By Sonia Shah933 Words   |  4 PagesThe movie and the commentary bring to light the ethical and moral dilemmas pertaining to drug trials and the capitalist interests that create the moral dilemmas. I propose to argue only the moral principle that greed should dictate one’s actions with regards to the testing the effectiveness of new drugs. In theory the goal of doctors practicing medicine is to heal people. In theory the goal of the pharmaceutical industry should be creating drugs to cure diseases not creating wealth. When wasRead MoreAssignment 2 Essay1008 Words   |  5 Pagesand how a rights-based ethic might instead condemn Roche’s drug trials in China. Which of these two approaches is stronger or more re asonable? Explain the reasons for your answer. Answer 1: Utilitarianism is as a view that holds that actions and policies should be evaluated on the basis of the benefits and costs they will impose on society. A utilitarian would argue that Roche was respecting the Chinese laws by first testing the drugs on Chinese patients. One could argue that prohibiting the researchRead MoreEssay about Animal Testing Should Be Outlawed1110 Words   |  5 Pagesefficacy of test drugs before proceeding to human clinical trials. Animal experimentation has been going on since ancient Greece when Aristotle and Hippocrates first made their model of the human body based on what they had observed through animal dissection. Then, Romans used animals to do more psychological tests on animals like pigs, monkeys and dogs. After that, the Renaissance period took up physiological studies. 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Testing of experimental drugs should be done in the country where the drugs are being manufactured. The major ethical dilemma is that the foreign countries that these clinical trials are not fully educated on the risks and understand what they are getting themselves into. In the article, many things stood out thatRead MoreDrug Development Essay1537 Words   |  7 PagesDrug development This entire section on drug development highlights concerns which are very particular to the industry. They therefore lead to the implementation of CSR activities which are also very industry specific, although aspects such as animal testing and ethics in research can be shared by other industries such as the cosmetics industry, or the medical device sector for instance. Need for RD and innovation Today, the need for RD and innovation is great, maybe greater than ever. In the

Why The Commodities Super Cycle Is Complete Or Not

EXECUTIVE SUMMARY The question as to whether the commodities super cycle is complete or not has to be analysed critically with regards specific products The shale gas underwent a complete turnaround in the early 21st Century. This was spearheaded by the United States Factors affecting the demand and supply of the shale gas industry. Introduction For the purpose of this report, the commodity selected is natural gas will be discussed but focus will be on shale gas. The time period for analysing the factors affecting demand and supply of the shale gas will be from the 1990’s to date. The report will look into current market situation and history of shale gas and its likely forecast in price movement in the future. Additionally, it will outline determinants that have led to increased demand using a case study of the United States and likely supply and demand to the rest of the world. Further, the report will discuss commodity price in the industry and arguments for and against supply, demand and price shifts. Future forecasts and sustainability of the product will be discussed by use of graphs and tables. Finally, recommendations and a conclusion based on the above analysis will be made about the commodity. Overview History of Shale gas According to (Total 2012), the production of shale gas begun in the 1990’s, and was majorly done by small independent producers. The big industry players who have advanced production technologies drove growth inShow MoreRelatedOur World Is Getting Closer And Closer To Being Enclosed1255 Words   |  6 Pagesclients or a specific market. As the reproduced commodities are sold and reused, the whole process of recycling is complete and will make way for another cycle to come. My relationship to nature is very hands on. I’m not like a super serious save the world person but I do try my best to do things that aren’t harmful to nature. 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Accounting Theory and Current Issues Bio Sustainable Feed Ltd

Question: Discuss about theq Accounting Theory and Current Issuesfor Bio Sustainable Feed Ltd. Answer: Introduction The Bio Sustainable Feed (BSF) Ltd is an Australian based bio research company, listed in ASX, the stock exchange of Australia. For last two decades the firm is engaged in making the plant based fish feed in sustainable aqua culture feed. But as the plant based feed as a research result of the company comes in the market, there were some drawbacks identified by the Environmentalist and the research failed. It was seen that the growth of the fish is remarkably slow mainly for the sea fishes. The reason for this was analysed and found that those fishes are basically small fish eaters like tuna, salmon etc. and the plant based feed is not working on them properly. Also the fatty acid which is good for health for human heart was less in quantity. Already the research cost of 360 million AUD was lost. CBC also asserts that the conversion ratio is very poor. It is also observed that the plant based feed is not resolving the problem and one third fish have died but the growing time is almost double plus the mature fishes were small in size. Environmentalist protests that the human quality foods are being used for luxury fishes which are leading towards poor low value fish production. This may be a reason for malnutrition. The firm got some subsides for doing the research work to develop an alternative aquaculture feed from research(Mediacongo, 2015). Nature and the Value to Society: The BSF ltd is a bio-research firm, and the main objective of BSF is to produce high quality fish feeds for the society. They decided to transform the oil based and meat based food to vegetable food for fishes. The vegetable feeds consist of fruit, beans nuts whole grains etc. but the problem arises in different way. The vegetable feeds were not suitable for the sea fishes or big fishes as they mainly eat the small fishes, and meat. The impact on them was bad, the growth reduces, almost one third fishes died in recent years. As a result the quantity of fatty acid reduces. It is also researching on the bacteria-based feeds and they are trying to find out the fish feeds, out of sugarcane residue, wood chips extra. The firm is trying to find out the alternative way to make the fish feeds from the bio research for last two decades. They shifted to plant based fish feeds which can affect health and eating the seafood will be safer and healthy. There are lots of funding received by the firm to accomplish the research work, as the work recycles the natural sources and the possibility of harmful substances reduces in the food. The animals as well as the human are getting the proper food value and proper nutrition from the resource. As the aquaculture rapidly growing in every nation the contribution of aquaculture to the fisheries is also expanding rapidly. The research focuses on the reformulation of diets for Nile tilapia, arguably the second highest firmed food in the world. The research led towards the plant based feeds for the fishes is not only diet and nutritious food for fishes but also it provides the proper food value to the human who consumes the food. The ingredients are extracted from canola, soy corn, nuts etc. The 24% of fish feed was made in 2000 and it is expected that the figure will reach to 7% in 2020. Research shows that the fish feed, if replaced by the locally grown plants and planktons, the growth of fi sh is remarkable and it reduces the death rate of the fishes also. It increases the food value of the fish. The aquaculture environment may now include the nutrient to the food and pesticides runoff(Fry, 2015). Early Problems: The research was based on plant based food for the fishes, food ingredients are from plants like sunflower soya bean etc. The problem begins when the big fishes failed to survive on that. At that time already 120 million wasted. The big fishes are those fishes which eat the other fishes like Tuna, salmon etc. As most of our favourite seafood is carnivorous and we have to feed them the fishmeal, the plant based meal will not work for them. In the year 2016 when CBC found the plant based feed is not resolving the issues, rather the growing time of the fishes became almost doubled, mature fishes look smaller than the normal size. Fish farming has become very popular now a days and the sector is growing rapidly outpacing the diary and beef industry. So at this time this sifting of food habit was very essential. With the usage of the plant based food, the conversion ratio was not improved as it was expected. These failure was compounded by the environmentalist as they said this shift coul d impact on health issues as well as the environmental effect on the seafood. As we get the Omega 3 fatty acid from the sea food which will reduce our heart problem. The research says that the usage of plant based feed will reduce the fatty acid quantity from the sea fish, which can affect the human health. Before using the plant based feed the fish farming industry should evaluate and analyse the environmental as well as the human health impact.(Emily, 2016) Research and Development: The research and development is the primary phase of one product life cycle. The R D is basically an investment activity; the outcome is an intangible asset. The development of the entire process of designing the product, marketing and catering the product, BSF has designed, planned the product, way of collecting the plant feed and how to market the products, whom to sale. On the other hand I would say research is the continuous process, the research and more research make the products more innovative and research work can fix the existing issues(Jantzen, 2013). Here product was initially launched for the fishes and the outcome of the research showed the findings like the sea fishes are not growing that much, the fatty acid contents becomes drastically low, now further research is required to overcome these issues. The research is a continuous process for the company. As the fishing firming or the aquaculture is rapidly growing all over the world, everyday there will be new challenges to face and the duty of the research team will be to fix the issues. Companies funded more when the existing product becomes outdated or the competitors come with superior quality. Sometimes product development is a whole thing from designing to selling. As the first step of developing a product, every company should have the R D department and invest more on this to upgrade the R D. the desired outcome is also a new innovation. Innovation is co related with R D, the new development, design, the application is innovation. Initially when the BSFs plant based feed failed to thrive, the company research on that to find out the solution, use of bacteria based food which will be produced from wood chips, methane gas, sugarcane residue etc. and to some extent the research was successful(Lothe, 2013). Market Value Patent: Patent is related to the intellectual property, it is the creation of mind. This patent is very important for pharmacy companies. It was expected the market value patent would be around $700 million AUD, this is mainly the cost for research and developing the product. Patents are the exclusive rights of a company. The patent is the asset for a company, as long as the patents are there, company gets the royalty on that. Fair market value of any asset is the cost of the asset in the open market. Fair market value patent is the value of the patent in the open market. As the patent is the intellectual property, the property in an intangible asset for the company. The calculation of patent is not fixed and it depends on the type of patent as well as the open market condition. As the bacteria based feed is a remarkable innovation and the usage of this product will change the feeding process of the fishes and the sea fishes, as well as this will be beneficial for the eco system and human he alth, the acceptability as well as the necessity creates a huge demand in all over the world. (Backman, Maurie, 2016). It is assumed that the product will be acceptable will give the satisfactory result as it is beneficial for human as well as fish. Journal Entries for the RD Transactions from 2013 to 2016: Date Particulars Debit ( in AUD) Credit( in AUD) 09.07.2013 Bank A/c debit 500 million CSIRO grant a/c Credit 500 million Being grant received from CSIRO 12.09.2014 Research a/c debit 140 million Bank A/c Credit 140 million Being expenses incurred in research 15.10.2014 Fixed Assets a/c debit 50 million Research a/c credit 50 million Being fixed assets procured for research 22.09.2015 Research a/c debit 180 million Bank A/c Credit 180 million Being expenses incurred in research 10.02.2016 Research a/c debit 180 million Bank A/c Credit 180 million Being expenses incurred in research 19.04.2016 Development a/c debit 100 million Bank A/c credit 100 million Being expenses incurred in development Justification of CSIRO grant and R D expenses of BSF Ltd:- Grant account deposited in bank on 9th July, 2013- As per grant from CSIRO First instalment on research expense had been allocated on 12.09.14- As per the condition laid by CSIRO. Procurement of fixed assets for research purpose had been done on 15.10.14-As per requirement of the research process. Second instalment of research expense had been allocated on 22.09.2015- As per the condition laid by CSIRO. Third instalment if research expense had been allocated on 10.02.2016- As per the condition laid by CSIRO. The expense on development had been spent on 19.04.2016- As per decision of BSF management. Reason for Assertion: With the rapid growth of the aquaculture industry, the researchers invented the plant base food for the fishes. The plant based food soon replaces the normal organic food of the fishes but recently new research has come up with the findings that the plant based food may affect the human health as well as that can slow down the growth of fish. BSFs researchers were trying to find out the new resources and they had invented the bacteria based food which will be brought from wood chips, sugarcane residuals, methane gas etc. Really it is a remarkable invention also. They have received the grant to do the R D from CSIRO, the scientist of this organisation spent long 10 years for development the feed activities. Turning meat eating fish to vegetarian diet was a challenge almost all over the world. The research is going on as research found that due to the deficiency of omega 3 in fish eating fish may cause a bad health for human as well as on the growth of the fish, research shows that th e fishs reproduction capability has dropped down and the matured fish is not grown as expected. These failures were compounded by the environmentalist as they said this conversion could impact on health issues as well as the environmental effect on the seafood. We get the Omega 3 fatty acid from the sea food which will reduce our heart problem. The patent is the intellectual property thus the property in an in tangible asset for the company(Mediacongo, 2015). The calculation of patent is not fixed. It depends on the type of patent as well as the open market condition. The BSF asserted the patent value as $700 million AUD if it is sold in two years and $200 million if it is sold in ten years(Ft, 2016). To support this there are few organisations that have supported the company to carry the research work, as the research is a continuous process and the inflow of the fund is very important. Companies funded more when the existing product becomes outdated or the competitors come with superior quality. Sometimes product development is a whole thing from designing to selling. The value of patent depends on the intellectual property. In the case BSF planning to coming out with new bacteria based feed which will be made from wood chips, methane gas, sugarcane residue etc. which is exclusive as well as the product will be unique because of one research and development of such product. The appropriate discounted rate is 8% Per Annum (Capitalcube, 2016). References: Backman, Maurie, 2016. How Is the Fair Market Value of Stock Determined? [Online] Available at: https://www.fool.com/knowledge-center/how-is-the-fair-market-value-of-stock-determined.aspx [Accessed 25 September 2016]. Capitalcube, 2016. Patties Foods Ltd. Value Analysis (ASX:PFL) : January 22, 2016. [Online] Available at: https://www.capitalcube.com/blog/index.php/patties-foods-ltd-value-analysis-asxpfl-january-22-2016/ [Accessed 19 September 2016]. Emily, 2016. Giving farmed fish plant-based food comes with complications. [Online] Available at: https://marinesciencetoday.com/2016/03/23/plant-based-aquaculture-complications/ [Accessed 25 September 2016]. Fry, J., 2015. Shift in farmed fish feed may affect nutritional benefits of eating seafood. [Online] Available at: https://hub.jhu.edu/2016/03/14/changing-fish-feed-nutritional-benefits-omega-3/ [Accessed 25 September 2016]. Ft, 2016. Patties Foods Ltd. [Online] Available at: https://markets.ft.com/data/equities/tearsheet/financials?s=PFL:ASX [Accessed 19 September 2016]. Chen, J.M.R., n.d. https://www.journals.elsevier.com/food-bioscience. [Online]. Jantzen, L., 2010. https://sciencenordic.com/search/apachesolr_search/fish. [Online]. Jantzen, L., 2013. Fight fish disease with fish. [Online] Available at: https://sciencenordic.com/fight-fish-disease-fish [Accessed 25 September 2016]. Lothe, R., 2013. Fish feed-research may help reduce world hunger. [Online] Available at: https://sciencenordic.com/fish-feed-research-may-help-reduce-world-hunger [Accessed 25 September 2016]. Mediacongo, 2015. ToR Audit BSF-IA Final. [Online] Available at: www.mediacongo.net/docs/jobaof/2015/wv_tdr_anglais_20150418.docx [Accessed 17 September 2016].