Pinterest
Pinterest is a web or mobile application that enable the user to make a compilation of the things of their interest and share it with the followers. Just like YouTube, Facebook etc.,One can know about various products, brands,places, food of their taste from Pinterest . The site was founded by Ben Silbermann, Paul Sciarra and Evan Sharp. It was launched in 2010, four year ago.

 
Here the users make a board generally carrying a title on varied to like places you want to visit , food you like etc. User also put the description of the board that describe the contents of it.

One can add more and more images to the board from any website they visit by using pin it button.Boards can develop projects, organize events, or save pictures and data together.Users can browse the content of others on the main page. Users can then save individual pins to one of their own boards using the “Pin It” button.

User have the option to follow the activity or thing of interest according to which the site sort images and video that user can view. Once the user pin any image to its board they have an option to post comment for the image pinned.
One need to register with the site(www.pinterest.com) to get started. One can e register themselves through Facebook or through twitter also. In such a case, u can pin the images that you browse on Facebook or twitter.

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INTERNAL CONTROL

Internal Control refers to plan of an organization and policies and procedures that ensures an efficient conduct of the business.  E.g.  an organization has a policy of giving 10% discount, this policy restrict sales department to give more than 10% discount and direct finance department to ensure sufficient cash after discount thereby avoiding any liquidity problem. Hence it ensures efficient conduct of a business.

Internal control keeps an organization disciplined. It ensures orderly conduct of business in all functional areas. It extends beyond accounts and finance. An internal control system consists of procedure to complete a task (it can be any procedure e.g. procedure for granting loan to employees etc.) and the control environment. Control environment means attitude and actions of the management regarding its internal control system.

Control environment suggest how weak or strong is the internal control system. An auditor also analyse the control environment before planning his audit. The main reason behind Satyam’s collapse was weak control environment.

Control environment is affected by three factors namely “organizational structure”, “management supervision”, “personnel”.

The organization’s structure is the first and the foremost thing that affects the internal control system. An organization’s structure should be such that incompatible functions (such as recording and custodial functions) can be separated. This would give no room for fraud or misstatement.

Next factor affecting internal control is Management Supervision. Since Management is responsible for devising and maintaining the internal control system, it must review its internal control system periodically. For this an audit department can be established by the management.

Lastly, the Personnel. At the start itself property qualified and experience must be recruited. A proper check must be established on activities of personnel. One can use the “Internal Check” technique for this purpose.

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Social Media

Social media is basically group of Internet-based applications that allow the creation and exchange of content. Social media is the term that has drastically changed the lives of almost everyone around the globe. It  is a very important tool that has made the lives easy and fast. Social media mainly depends on mobile and web-based technologies that enable individuals and communities to share, discuss, and modify user-generated content. They have made substantial and pervasive changes to communication between organizations, communities, and individuals

Many people confuse social media with social media website. Social media is such a broader term; it covers a large range of websites. Some of the types of social media sites are:

Social Networks – Social networking sites allow you to connect with other people of similar interests and background. In these you have to generally create a profile to connect with others.  The most popular are Facebook and LinkedIn. These sites have become a very important source of doing business. Not only the famous and recognized brands advertise themselves through such sites but new business also uses such sites to advertise their business.

Bookmarking Sites – Have you ever wondered that you search one thing and you get various other related things. It is the bookmarking sites that allow you to save organize and manage links to various websites and resources around the internet. Such sites allow you to “tag” your links to make them easy to search and share.  Some of them are Delicious ,  Blink list

Social News – Social News allow people to post various news items or links to outside articles and then allows its users to vote on the items.  The voting is the core social aspect as the items that get the most votes are displayed the most prominently.   The most popular are Digg and Reddit.

 Media Sharing – Media sharing services allow us to upload and share various pictures and video.  Many services have additional social features such as creating profiles, commenting, subscribing to the videos etc. Some of the examples are YouTube and Instagram.

Microblogging – It focuses on short updates. Anyone can subscribe to receive the updates.   The most popular is Twitter. Many celebrities, brand uses it for sharing various things.

Blog Comments and Forums – Forums allow members to hold conversations by posting messages.  Blog comments are attached to blogs and usually the discussion revolves around the topic of the blog post.

Social media is becoming an integral part of life online as social websites and applications proliferate.

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