According to the principle of cultural transcoding, new media have two competing parts, the "cultural layer" and the "computer layer."

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The principle of cultural transcoding in new media theory posits that new media objects have two layers: the "cultural layer," which encompasses the cultural context, conventions, and creative practices, and the "computer layer," which involves the computational processes, algorithms, and data structures that enable the creation, manipulation, and dissemination of digital content. These layers interact, influencing and transforming each other.

According to the Principle of Cultural Transcoding, New Media Have