Ottawa backtracks on key tax measures for small business

first_img The federal government is providing Canadian small-business owners a large measure of relief from its previously signalled changes to the taxation of passive investment income held in a small businesses as part of Budget 2018.In fact, Ottawa is proposing a simpler regime that limits access to the lower small-business rate for corporations rather than taxing passive income above $50,000 at potentially punitive tax rates, as the government proposed last year. Federal Budget 2018 Facebook LinkedIn Twitter “It’s a complete reversal of the [original] plan,” says Jamie Golombek, managing director of tax and estate planning with Canadian Imperial Bank of Commerce’s wealth strategies group in Toronto. “This will be much easier for small-business owners to digest. I’m not saying that everyone is going to love it, but it will be far simpler to implement.”The government now proposes that when a corporation earns more than $50,000 of passive income in a year, the amount of income eligible for the small-business rate would be reduced gradually. Passive investment not eligible for the small-business rate would be taxed at the general corporate income tax rate.The government is proposing that the small-business deduction limit be reduced by $5 for every $1 of investment income above the $50,000 threshold, which would be equivalent to $1 million in passive investment assets at a 5% return, the government says. Under this proposal, the small-business deduction limit would be reduced to zero at $150,000 of investment income, which would be equivalent to $3 million in passive investment assets at a 5% return.The proposed changes announced in the budget are good news for a small-business sector that had been concerned over previous proposed regimes that it said would see entrepreneurs and incorporated individuals lose the ability to build up a retirement fund, or save for future investments into a business, by retaining passive investment income in private corporations, Golombek says.Small-business owners might also consider whether it would make sense to adjust their portfolio of investments held within the small business.“There will be ways to minimize the impact of the changes, using perhaps a long-term buy-and-hold strategy, which doesn’t recognize annual income and defers all income to the future,” Golombek suggests.The government also proposes in Budget 2018 that private corporations no longer be able to obtain refunds of taxes paid on investment income while distributing dividends from income taxed at the general corporate rate. Refunds will continue to be available when investment income is paid out.The government said that these two proposed measures — limiting access to the small-business rate and to refundable taxes for larger private corporations — will achieve the goal of limiting deferral advantages from holding passive savings in a corporation.However, the measures will do this “in a more targeted and simpler manner than was first proposed in July 2017,” when the original proposals were first announced, the budget documents state. Both measures will apply for taxation years that begin after 2018.“The government has engaged Canadians in an open dialogue on tax planning strategies using private corporations, and has listened to their feedback,” the government added in the budget document.In total, and in combination with the government’s previous announced changes to the income sprinkling rules, which became effective on Jan. 1, the government says it expects to raise $3.4 billion over six years — from the 2017 to the 2023 taxation years — from these measures. Share this article and your comments with peers on social media Industry has mixed reaction to Budget 2018 Gender equality at the heart of Budget 2018 Front view of the Parliament building in Ottawa, late winter, early spring le_cyclope/123RF Rudy Mezzetta The government proposes to strengthen the FCAC Highlights from Budget 2018 Related news Keywords Budget 2018,  Taxes,  Small business last_img read more

The Cher Show Adds Legendary Costume Designer Bob Mackie; Costume Sketch Revealed

first_img Bob Mackie, Emmy-winning costume designer and longtime collaborator of Oscar winner Cher, will lend his talents to Broadway’s The Cher Show, the production announced today. The previously announced bio-musical will open at the Neil Simon Theatre this fall, with exact dates to be announced. The new tuner based on the life and career of the iconic singer will first set down its roots in the Windy City, playing an out-of-town engagement at Chicago’s Oriental Theatre beginning on June 12 for a five-week run through July 15.Bob Mackie is a three-time Academy Award nominee for Lady Sings the Blues, Funny Lady and Pennies from Heaven as well as a nine-time Emmy winner. His prior work with Cher includes The Sonny and Cher Comedy Hour, Cher…and Other Fantasies, Cher…at the Mirage, Cher: Live in Concert from Las Vegas and Cher: The Farewell Tour. Mackie’s Broadway credits include On the Town, Lorelei, Debbie, Platinum, The Best Little Whorehouse Goes Public, Moon Over Buffalo, Putting It Together and Minnelli on Minnelli.Also newly announced is The Cher Show’s full design team, including set designers Christine Jones and Brett Banakis, lighting designer Kevin Adams and sound designer Nevin Steinberg.The Cher Show features a book by Rick Elice with Avenue Q Tony nominee Jason Moore directing and Newsies Tony winner Christopher Gattelli choreographing. The Cher Show features orchestrations, arrangements and musical supervision by Memphis Tony winner Daryl Waters. The show chronicling the life of the music legend will include hits like “I Got You Babe,” “Gypsies, Tramps and Thieves” and “If I Could Turn Back Time.”Casting for The Cher Show has yet to be announced. The show will feature three actresses playing Cher, each representing the Oscar winner at a different moment in her career. Check out Mackie’s first sketch of The Cher Show’s leading ladies in costume below. Show Closed This production ended its run on Aug. 18, 2019 Bob Mackie(Photo: Emilio Madrid-Kuser) The Cher Showcenter_img View Comments Related Showslast_img read more

Vermont ACLU sues private prison company over public records

first_imgby Alicia Freese June 7, 2013 vtdigger.org The Vermont ACLU is suing the nation’s largest private prison company for allegedly ignoring public records requests about Vermont prisoners.The question at the heart of the lawsuit is whether or not the state’s public records act can be applied to a private corporation that is performing duties for a public agency. Vermont ACLU attorney Dan Barrett says he’s confident it can.It’s bringing the case against the Corrections Corporation of America (CCA) on behalf of Prison Legal News (PLN), a national periodical that covers prison conditions and court cases.CCA is the largest private prison operation in the country ‘it runs 60 facilities in 20 states, overseeing a total of 90,000 beds.Vermont has contracted with CCA since 2004. Right now, roughly 500 of the state’s inmates are housed in CCA prisons. The bulk of them are in a medium security, 816-bed facility in Beattyville, Ky.; a smaller number are being held in Florence, Ariz.In the fall of 2012, Prison Legal News sent a public records request to CCA for any payment records for court cases between the CCA and Vermont prisoners, according to the complaint filed by the ACLU. When CCA didn’t respond, PLN appealed but still heard nothing.‘They completely ignored us,’Lance Weber, general counsel for the Human Rights Defense Center, which produces PLN, said.On May 31, they filed a complaint with the Vermont Superior Court.The Vermont ACLU and PLN say the documents at stake ‘settlements and judgment records ‘often provide telltale signs about prison conditions.Weber says PLN uses legal documents to show the public how much private prisons spend on lawsuits.‘We are holding the government accountable for what it’s doing with our tax money. The amounts of money that are being paid out when prisoners are killed or maimed helps to show the public what the price is of doing business with a private prison company.’Obtaining the legal records of prisoners held in-state is a straightforward matter, since the Department of Corrections falls squarely under the state’s public records law. But it’s a different story for records that involve prisoners under CCA’s supervision in Kentucky and Arizona. The Vermont ACLU and PLN are arguing that CCA has to comply with Vermont’s public records act when it is carrying out the duties of the DOC.This will be the first time a Vermont court has weighed in on the matter, according to Barrett. The case piqued the Vermont ACLU’s interest because it taps into a murky realm of the state’s public records law, one that’s becoming increasingly important to clear up, according to executive director Allen Gilbert.Gilbert noted in a news release issued Thursday that, ‘States and municipalities are contracting out more and more of their responsibilities, and it’s vital that Vermonters don’t lose the ability to see what’s being done in their names and with their tax dollars.’A ruling in PLN’s favor would pave the way for public records requests in other areas of state government where duties are outsourced to private contractors ‘Barrett pointed to the state lottery and the health insurance system as two arenas where this ability could come in handy.An ample number of this type of public records lawsuits have been litigated elsewhere in the country, according to Barrett. The outcomes of those cases have varied based on differences between states’public records laws, but Barrett says they have been ‘generally sympathetic.’He added, ‘We are very confident that there are quite a number of decisions that look a lot like ours.’It won’t be the first time CCA and PLN have faced off in court. PLN recently came out victorious in a similar public records suit against CCA in Tennessee, and it has filed another case in Texas. In fact, it won’t even be the first time that this type of case has cropped up in Vermont.In 2010, the Vermont ACLU and PLN teamed up to sue Prison Health Services, a private company that used to contract with the Department of Corrections (DOC) to provide medical services to Vermont inmates. That lawsuit came on the heels of the death of Ashley Ellis, a female inmate who died from a potassium deficiency when she wasn’t given her supplements. PLN wanted the records for lawsuits and settlements between Prison Health Services and Vermont prisoners, and the corporation eventually complied, opting to settle the lawsuit instead of letting a judge rule on the case in court.Weber says he’s ‘cautiously optimistic’about their chances this time around.CCA public affairs manager, Mike Machak, responded to a request for comment with the following statement. ‘Transparency is a critical part of the relationships we have with our government partners and the taxpayers they serve. We comply fully with all applicable open records laws and share information freely with our government partners. Like all businesses, CCA has proprietary information, some of it gained through decades of experience and innovation, and there is some of that business information we need to protect to maintain our competitive position and capabilities.‘This information helps our company deliver the superior level of service that our government partners and taxpayers have come to rely on. Similarly, our partners trust us with confidential information. We believe the interests of those partners are best served when they decide what of that information is released to the public rather than us.’Machak said he couldn’t speak more specifically to the lawsuit at this time.The complaint can be found here.last_img read more

Disneyland Preview — Week of March 10, 2018

first_imgShare This!It’s once again time for the 2018 Disney’s California Adventure Food & Wine Festival. Read on to find out about this and more in this week’s Disneyland preview!Special Events and NotesPhoto: Guy Selga, Jr.The Food & Wine Festival at Disney’s California Adventure is back!  Through April 12, the festival will give you an opportunity to sample a wide variety of food and drinks, in addition to special entertainment and seminars. Also, there special dinners and other culinary events that require reservations; check out Disney’s site for more details and to make reservations.  Finally, make sure you check out Guy’s run-down of the top 6 must-try items from this year’s festival!The Cove Bar will be going away to make way for the Lamplight Lounge come this summer, but it is reopening this week for a brief period so guests can have one more opportunity to visit.  Check it out March 16 through the end of May if you’d like to give it another go before it goes away for good!CrowdsCrowds are predicted to be notably higher than last week and fairly consistent — 8s and 7s all week long.  With that in mind, if you have flexibility in your schedule, park hours and weather are probably going to be your biggest driving factors for what days to target.Full details, including park-by-park crowd levels, are available on our Crowd Calendar.WeatherWeather is definitely worth paying special attention to this week.  Lots of rain in the forecast, with only Monday and Tuesday not seeing a significant chance of showers, and temperatures on the cooler side.As always, it’s wise to double check the weather as the day of your visit approaches. Check out the most up-to-date forecast here.ShowsDisneyland ratchets up its show schedule this week, plus the nightly fireworks are scheduled to return starting on Thursday. Detailed show schedules, including smaller diversions like the Disneyland Band, can be found here. ShowSatSunMonTueWedThuFri SatSunMonTuesWedThurFri Admission and HoursSouthern California Select Passholders are blocked out Saturday and Sunday, while Southern California Passholders are only blocked out on Saturday. All other passes are honored every day this week. For those of you buying tickets as day guests, single-day tickets are Regular price ($117/$110) for most of the week, with only Friday set at Peak ($135/$127) price.Regular park hours (excluding Extra Magic Hours/Magic Mornings) are as follows this week: Fireworks0000011 California Adventure8-108-108-108-108-108-108-10center_img World of Color2112111 Fantasmic!2222222 As per usual, the parks will open one hour early for eligible guests at Disneyland Park Saturday, Tuesday, and Thursday, and at Disney’s California Adventure Sunday, Monday, Wednesday, and Friday. Resort guests can take advantage of these hours every day of their stay for Extra Magic Hours, while guests eligible for Magic Mornings can use that benefit one day at Disneyland Park only. Full park hours can be found by clicking on each date in the Crowd Calendar.RefurbishmentsRefurbishments are thankfully becoming more scarce, though both Splash Mountain and Dumbo remain out of service for the time being.  In a bit of good news, the Main Street construction wraps up this week, so that area should be clear as of Thursday.Over at California Adventure, much of Paradise Pier is closed for the conversion to Pixar Pier. With that said, the Redwood Creek Challenge Trail reopens on March 11, and the Cove Bar is back (briefly) as of March 16.  Check out our refurbishments page for details on exactly what will be down and for how long.That should do it for this week’s preview. Check back next week and every week to find out what’s coming down the pike. Got questions? Aware of anything else that prospective guests should know about? Let us know in the comments. Disneyland8-128-128-128-128-128-128-12last_img read more

Sod is turned at Nelson Mandela Children’s Hospital

first_imgAn artist’s impression of the new hospital, to be built on the grounds of the Wits School of Education near the Charlotte Maxeke Johannesburg Academic Hospital. (Image: Nelson Mandela Children’s Hospital) • Lebogang Mashigo Account Manager Meropa Communications +27 11 506 7300 [email protected] • Mandela’s love of children • Madiba’s legacy is forever • Mandela posters show world’s respect • Nelson Mandela – a timeline • Putting children’s rights firstMelissa Jane CookMadiba was praised for his vision and legacy, which would live on through the Nelson Mandela Children’s Hospital. The project took a step closer to fruition when the earthmovers got to work today.Dignitaries, ministers, distinguished guests and schoolchildren attended a sod turning event held at the University of the Witwatersrand, in Parktown, Johannesburg, on a bright, sunny Thursday, 20 March. This ground-breaking gathering was held in a glamorous white marquee. It was complete with a fun photo booth with colourful accessories and a mindful space where people could choose a picture and write a message of grateful thanks or a tribute to Madiba and attach it to strands of chain. The marquee was overflowing and the atmosphere electric.Sibongile Mkhabela, the chief executive officer of the Nelson Mandela Children’s Hospital Trust, opened the event, saying she was incredibly honoured to be speaking on this hallowed ground. “In 2009, Madiba sat here, at this space, and blessed and dedicated it to the children of South Africa, and to health care.” Acknowledging everyone present who had contributed in the most generous of ways, she said she would never forget Madiba saying: “As long as there are good men and women in the world, the work will carry on.”Indeed, the work did carry on and the mandate of the trustees, to raise a billion rand, had almost been realised – the trust has raised R570-million towards building the hospital. It will continue its work until the target is met. “After years of fundraising under difficult economic conditions, we are proud to announce we can break ground and start building a hospital.”Mkhabela is the head cheerleader of the initiative, and said: “Having followed our beloved Madiba’s mandate of improving the care of our children, we are proud of reaching this milestone and look forward to building this hospital.” The Nelson Mandela Children’s Hospital Trust officially celebrated the start of the Nelson Mandela Children’s hospital at a sod-turning ceremony, with dignitaries, ministers and children. (Image: Melissa Jane Cook)The hospitalIt would be a world-class, highly advanced, specialised children’s hospital that would shape the lives of the children in Africa and shape the future of a greater Africa, she said. It would work on a referral basis across all its centres of excellence, which would include pulmonology, cardiology, neurosciences, craniofacial surgery, nephrology and general paediatric surgery.In addition to giving patients access to world-class health care, the hospital would serve as a training and research facility, which would ensure a much wider reach into the region.Professor Adam Habib, the vice-chancellor and principal of the University of the Witwatersrand, said that Wits “will ensure that we have various academic and clinical synergies for the operation of the hospital and for the training and education of high-level clinical paediatric skills in the southern African region”. “The location of the hospital, on Wits land, as well as in close proximity to the Charlotte Maxeke Johannesburg Hospital, allows for paediatric academic teaching access from the Wits Medical School, maximising operational efficiencies and staffing models.”A promise has been made that the facility will never turn away a child because of an inability to pay; rather, it will give them nurturing care. This was the last wish of Madiba and all present at the sod-turning were assured that his legacy would live on through the hospital. There are only four children’s hospitals in Africa – by comparison, there are 20 in Germany alone, 23 in Canada, and 157 in the United States. The Mandela hospital will lead the way and have the best researchers and top academics, and will be at the cutting edge of children’s health research globally.Future leadersMandela was a champion of children’s rights and always believed they were the future; as such, they should be nurtured. In a powerful display of gratitude, youngsters took to the stage and honoured Madiba and his vision.Michai’h, once a cute two-year-old photographed sitting on Mandela’s knee, is today an ambassador for the children’s hospital and part of the “For kids, by kids” campaign. She stood on stage and said proudly: “We can do this; we can keep his legacy going.” She then threw her fist in the air and shouted their slogan: “Let’s do this.” This campaign is aimed at youth in schools to get them to live Madiba’s legacy by raising awareness and funds for the hospital.Sam Harding, a high school student, was involved in an advertisement that called for beds and highlighted that the hospital would soon become a reality. Wanting to help – he believes that children can make a difference – he donated part of his pocket money to the hospital.Watch the Pushing for Beds 60-second ad:Abundant generosity“It always seems impossible, until it is done,” Mandela once famously said. People have given generously to this dream of his, some even taking it a step further. In April 2013, Matt Silver-Vallance attached himself to 200 helium balloons and went on a Balloon Run, drifting across the Cape Town sky from Robben Island to Table Bay. He said we were a living a part of history and this hospital would be a living monument to Madiba.The list of donors and sponsors is long, yet Mkhabela pointed out that it was not only about money; companies had donated in any way they could. Italtile donated all the sanitary and brass ware; Liberty donated people and office space; Absa created a banking platform for individuals to deposit donations; Barloworld donated diggers and a car – among many others who gave time, money and needed items.PartnershipsHabib, who said it was Mandela’s event and so addressed the audience as “comrades”, went on a trip down memory lane. He spoke about a young Mandela walking through the university grounds in the 1940s. “This is a place where Mandela learned so much. However, the university treated him wrongly, by saying he could never be a lawyer because of the colour of his skin.“This event symbolically is saying sorry for any wrong doings, and to make amends, the university is donating the land that the hospital will be built on. We are making amends for 70 years ago.”The partnership would be three-pronged between the university, the government and the Nelson Mandela Foundation. “The collective ills in our society can’t be addressed by any of us, but they can be overcome with collective good,” said Habib. “This hospital is for the services of the population of southern Africa and speaks to the great patriot that Madiba was.”Health Minister Dr Aaron Motsoaledi added: “This is a historic day, a historic moment in history. We need to focus on the needs of the children currently and in the future. Today marks the first day Madiba’s dream comes true. We need to protect and nurture our children as he would have done.” He reiterated the government’s support for the legacy project by committing to the operating expenses of the hospital, which would be budgeted through the normal budgeting process of the Department of Health.The crowds gathered outside among schoolchildren to witness the first spade being struck in the ground and the soil upheaved. Behind the spot, a large green field was waiting, waiting to turn into something glorious, something life-changing. “This is an exciting time for the project, and we encourage global citizens to continue to be part of the living memorial to Madiba’s legacy. Together, we can build this hospital and secure Africa’s hopes of a better future,” said Mkhabela.Five diggers were ready for their performance, and small children clapped and jumped excitedly. A song about a legacy boomed in the background, as the earthmovers, branded with the Nelson Mandela Children’s Hospital logo, danced across the field, moving in crazy ways and riding up the slope towards the crowd, scooping into the earth and excavating rich, moist soil – opening a space for Madiba’s dream to become reality.The Nelson Mandela Children’s Hospital is expected to open in March 2016.last_img read more

BMW celebrates one million 3-Series built in SA

first_img27 February 2015The one-millionth vehicle, a BMW 3 Series Sedan, rolled off the assembly line at BMW’s South African manufacturing plant in Rosslyn, Pretoria, on Thursday.Established in 1973, the Rosslyn plant was BMW Group’s first plant outside of Germany.“Globalisation has been an inherent part of our corporate strategy for more than four decades,” Harald Kruger, CEO of BMW South Africa and member of the Management Board of BMW AG responsible for production.The South African production site “represents a cornerstone” of BMW’s global production network of 30 sites in 14 countries, Kruger said, and it remained “a vivid example of a successful market entry through local production”.BMW has been producing vehicles in South Africa since 1973. (Image: BMW SA) BMW cars made in South Africa are also successful on the international stage. Since its inception, and before the establishment of a dedicated international automobile industry, BMW South Africa has exported cars.In 2014, BMW 3 Series Sedan exports from the Rosslyn line increased by more than 17%, which helped solidify BMW South Africa’s position as the country’s leading exporter of premium vehicles.BMW South Africa directly and indirectly employs more than 43 000 people: more than 3 700 associates at the plant and at the national sales organisation, as well as more than 3 700 dealership staff and about 36 000 first-tier supplier employees.In 2014, the more than 2 900 workers at the Rosslyn plant built 68 771 BMW 3 Series Sedans for the local and export markets.“With a high demand for all-wheel drive vehicles in markets such as the North American Free Trade Agreement region huge potential exists for export numbers to increase. In addition, production of the xDrive units requires skilled and highly trained production workers, which Plant Rosslyn has proved it has,” Wheels24.com reported Tim Abbott, the MD of BMW SA, as saying.Source: BMWlast_img read more

Interview with Sun’s Tim Bray and Radia Perlman – Part 1: Web history and future, P2P

first_imgTags:#Interviews#web Tocelebrate the 15thanniversary of the World Wide Web, today I interviewed two distinguished people fromSun Microsystems – Tim Bray (Director ofWeb Technologies) and RadiaPerlman (Distinguished Engineer). Sun of course was one of the key Web companies fromthe 90’s and is still going strong today, under the leadership of Jonathan Schwartz. I discussed with Tim andRadia the past 15 years of the Web and also looked ahead to its future. We also talked about things like P2P and its place on the Web (see below).UPDATE: The full interview is now available as a podcast.Both have been in the computing business a long time and have had very influentialcareers. Tim Bray co-invented XML 1.0 and wasTim Berners-Lee’s appointee on the W3C Technical Architecture Group in 2002-2004 –amongst other accomplishments. Radia Perlman, who has a PhD from MIT in computer science,specializes in network and security protocols. In 1983 (according to a Sun timeline of theWeb) she invented the spanning tree algorithm and is also sometimes referred to as the “Mother of theInternet”. So these are two incredibly smart Web technologists – and to be honest I was abit nervous about speaking to them! Note that this interview will be published across 2 posts.Aha moment on the Web?I started out by asking when Tim and Radia first got interested in the Web – was therean ‘aha’ moment? Tim saidthat in the early 90’s he was working for a company called Open Text Systems, which wasat that point a vendor of full-text search software. He had noticed the Web around thattime and played around with early browsers. Then in early ’94 he was at a conference andone of the speakers said that search was going to be a big application on the Web. “Itwas so painfully obvious,” Tim said, “that this was a good combination to work on – thatI was hooked. So I’ve basically been earning my living worrying about the Web and workingwith the Web ever since then.”For Radia it was more a gradual process over the years. She mentioned using email andtransferring files across networks in the pre-Web days – “you could do the equivalent ofInstant Messenger back then”. The good and the bad of the Web The Webhas always had two sides for Radia. “At all stages I’ve been excited and enthralled bythe positive opportunities [of the Web]”, she told me, “but I’m terrified by thedownsides.” She mentions robustness as one example – “if the Internet is broken, then theway that you fix it is using the Internet to send network management messages. That isjust so scary.” So part of her early work on the Internet has been to make it so that itdoesn’t get into the same kind of bad state that a PC gets into – “you can’t reboot theInternet”. Radia is concerned about society getting more and more dependent on the Internet– she says it’s exciting, but the security implications are scary. She’s also concernedabout libraries getting replaced by the Internet and correctness of information on theNet (e.g. with scientific information). Sun’s history on the Web – servers and JavaI then asked about Sun’s history on the Web – and put my foot in it when I suggestedthat Java has been Sun Microsystems’ main contribution to the Web. Tim said that “steelboxes with CPUs and memory inside them have been the largest contribution” by Sun. Hesaid that since the mid-90’s Sun has primarily been in the server business. In particulartheir expertise in servers that can handle heavy loads and stay up for a long time,proved to be a good match for the Web. So Tim thinks that Sun’s role as a systems vendor,from the hardware to middleware, has been where they’ve had the most impact.  Radiaagreed and said that “it’s the servers that really were the heart of all the huge,scalable web sites – and at reasonably low cost”. Tim said that Sun was the first vendorto commit to shipping servers with “no proprietary networks – they were TCP/IP and that’sall they were”. So this meant they were interoperable and “Sun servers have been all overthe Web” as a result. Tim said there’s a lesson to be gained from that – which is that “arising tide floats all boats.” He said “the right way to do the good thing for the Weband the good thing for Sun is to play by the rules – be a good citizen.” He pointed out that even today there are companies that try to “get a littleproprietary edge in there and set up a toll booth – but that’s not the way to make realmoney on the Web”. He says playing by the rules and being a good citizen is the bestway.I asked what are some examples of big websites that have used Sun servers. Tim saidthat “eBay has always been a Sun site”.P2P and the WebI then moved the subject over to P2P technologies and mentioned the post I did lastweek aboutSkyrider, a new peer-to-peer platform that aims to commercialize P2P. I wanted toknow if Tim and Radia see P2P as coming more into play on the Web, as large media filesget shuffled around. Will Sun be involved in this kind of thing?Tim starts off by saying that P2P has been “a tough sell […] harder than it shouldbe given the Internet’s architecture.” But even so he doesn’t see P2P as being a centralgrowth factor for the Web: “I think, Richard, that the name of your blog [read/writeweb] is the key thing – thething that has been interesting and new and driving the whole ecosystem over the last 2-3years has been the fact that everybody’s been piling on board. That it’s becoming awriteable medium, not just a readable medium.”Radia is also not a big fan of peer to peer when it comes to the Web, but she notes there are differentinterpretations of what P2P is. “Peer-to-peer as primarily geared to being able to tradecopyrighted information […] is the reason why people want to do it.” She says that froma technical point of view, it’s much better to have central sites where you co-ordinateand certify people. She thinks that doing it in a pure P2P way (i.e. decentralized) “makes security and scalability verydifficult”. Her ideal is having central sites where yourendezvous, so you know what is where. And then the file goes peer to peer from that point. Timsaid though that BitTorrent is “remarkably clever” and Sun used BitTorrent when they opensourced Solaris. He said that BitTorrent is “a better way to distribute very largevolumes of data around the Internet” – and given that BitTorrent “doesn’t allow you toanonymize yourself, it is less prone to piratical abuse”. But he stands by his claim thatit’s not the big data files, but people that are making the difference on the Webright now.But does P2P have a bright future?Perhaps showing my technical naivety, I pursued the question of whether P2P will beused more over time in media and business – a la Skype today. Tim then asked Radia togive me an overview of “why true peer to peer is hard to build in a world of NATs” [ed: not “Nets” as I originally wrote]. Radiasaid that true peer to peer means that everyone can be anonymous. But she says havingcentral sites where people can register is key to making the Web scalable. AlsoRadia is concerned by the security aspects of ‘true’ P2P – e.g. people could senddamaging files around. So that’s why both Radia and Tim are skeptical of my notion thatP2P will drive more and more activity on the Web going forward.That ends Part 1 of my interview with Tim Bray and Radia Perlman of Sun Microsystems.Part 2 will feature discussions around Web-connected devices, Web Office, how Sun fitsinto ‘web 2.0’, and I pick Tim’s brain about ATOM (an alternative RSS format that Timhelps drive) and GData.UPDATE: The full interview is now available as a podcast. A Web Developer’s New Best Friend is the AI Wai… Related Posts richard macmanuscenter_img Why Tech Companies Need Simpler Terms of Servic… Top Reasons to Go With Managed WordPress Hosting 8 Best WordPress Hosting Solutions on the Marketlast_img read more

Cloud Computing: Businesses Prefer Hybrid Cloud Approach with strong Private Cloud Component

first_imgAs businesses move towards a cloud architecture, private clouds appear to have the edge.  While businesses said that internal cloud solutions were their preference, 80 percent said that they’re considering adopting a hybrid cloud approach.  The Open Data Center Alliance (ODCA) surveyed their members in late 2014 to track adoption of the cloud services.Other results from the ODCA cloud adoption survey are as follows:Nearly two-thirds of businesses expect 40 percent or more of their operations to be in a private cloud by next yearBusinesses are showing greater interest in private cloud infrastructure rather than public cloudsBusinesses say that they’re keenly interested in software-defined networks (SDN) and hybrid cloud solutionsWhen businesses do move to a private cloud, a majority move more than half of their serviceslast_img read more

CSS Grid Gotchas And Stumbling Blocks

first_img HomeWeb DesignCSS Grid Gotchas And Stumbling Blocks CSS Grid Gotchas And Stumbling BlocksYou are here: Related postsInclusive Components: Book Reviews And Accessibility Resources13th December 2019Should Your Portfolio Site Be A PWA?12th December 2019Struggling To Get A Handle On Traffic Surges10th December 2019Building A CSS Layout: Live Stream With Rachel Andrew10th December 2019How To Design Profitable Sales Funnels On Mobile6th December 2019How To Build A Real-Time Multiplayer Virtual Reality Game (Part 2)5th December 2019 In March this year, CSS Grid shipped into production versions of Chrome, Firefox and Safari within weeks of each other. It has been great to see how excited people are about finally being able to use it to solve real problems.CSS Grid is such a different way of approaching layout that there are a number of common questions I am asked as people start to use the specification. This article aims to answer some of those, and will be one in a series of articles on Smashing Magazine about layouts.The post CSS Grid Gotchas And Stumbling Blocks appeared first on Smashing Magazine.From our sponsors: CSS Grid Gotchas And Stumbling Blocks Posted on 29th September 2017Web Design FacebookshareTwittertweetGoogle+sharelast_img read more

Real World Database Encryption Performance with Intel AES-NI Pt 1

first_imgSoftware Only Encryption = 00:02:16.41 Query on Clear Text = 00:00:28.80 Accelerated with AES-NI = 00:00:45.30 This means that with AES-NI the query completed 3x faster than that using software only encryption and 1.55x slower compared to using no encryption at all. Clearly if you are using Oracle TDE for encryption then you are going to see significant performance gains from using AES-NI for acceleration.If you are curious why Oracle decided not to cache the data at all and instead chose to read from disk and decrypt exactly the same query each time, we’ll look into that in Part II of this post. Elapsed: 00:00:28.74And the same execution plan value for physical reads.Statistics———————————————————-…1038269 physical reads…The first time, Oracle decided not to cache the LINEITEM table in the buffer cache SGA. When I ran the query a second time, it fetched the data from disk again and continued to do this for every time the query was run with consistent timing each time.What about the same query on encrypted data? Oracle TDE is controlled by hidden parameters, so we need a query to see the parameters:SQL> li1* select a .ksppinm “Parameter”, b.ksppstvl “Session Value”, c.ksppstvl “Instance Value” from x$ksppi a, x$ksppcv b, x$ksppsv c where a.indx = b.indx AND a.indx = c.indx AND ksppinm like ‘%encryption%’SQL> /Parameter——————————————————————————–Session Value——————————————————————————–Instance Value——————————————————————————–_use_platform_encryption_libTRUETRUE_use_hybrid_encryption_modeTRUETRUE_db_disable_temp_encryptionFALSEFALSETo use AES-NI  the parameter _use_platform_encryption_lib needs to be set to TRUE. To use AES-NI for both encryption and decryption _use_hybrid_encryption_mode needs to be set to FALSE. We can test the impact of hardware encryption acceleration performance by turning these parameters on and off, for example:SQL> alter system set “_use_platform_encryption_lib”=FALSE scope=both;System altered.I restarted the database and opened the wallet before running queries against the encrypted data without AES-NI for hardware encryption acceleration. In this case Oracle is using software only to do the decryption and is not using the AES-NI at all.SQL> alter system set wallet open identified by “oraclepassword”;System altered. The query again returned 4 rows and the timing value is 136 seconds, including the time to do the software only decryption.Elapsed: 00:02:16.41Our Execution plan shows “TABLE ACCESS FULL” on “LINEITEM” and again our statistics show that the full table scan was based on physical reads. Each time that the same statement was re-executed, the data was read from disk. This means that each time the data was decrypted with software acceleration it took approximately 4.7x longer than the same query on clear text.Next, I restarted the database but this time enabled hardware accelerated encryption to use AES-NI.SQL> alter system set “_use_platform_encryption_lib”=TRUE scope=both;System altered.I re-ran the same query with the following timing value:Elapsed: 00:00:45.30As expected, our Execution plan again shows “TABLE ACESS FULL” on “LINEITEM” with the full table scan based on physical reads. The same query was run each each time (the data was read from disk and decrypted). In this case the difference was making use of AES-NI for acceleration.Timing the same query consistently gave us the following results: One interesting aspect of working with real world implementations of database technology is that they often raise interesting questions about how that technology is used. One such recent question concerned the real performance benefits of the Intel Advanced Encryption Standard New Instructions (Intel AES-NI) set on Intel Xeon processors for improving Oracle database encryption performance with Oracle Transparent Data Encryption (TDE).Oracle TDE provides security where data is automatically encrypted and decrypted when written to and read from the physical media. If we look in the Oracle TDE FAQ it clarifies what happens to the data once it has already been read and is held in memory. With TDE, column encryption data always remains encrypted in the Oracle SGA so the benefits of encryption acceleration are clear. However, with TDE tablespace encryption, data is already decrypted in the SGA so once it is cached it is in clear text. This makes the question more precise:If I am using TDE tablespace encryption for query-based data and have a large SGA to cache most of the data in decrypted form, what gains will AES-NI really bring me?The best way to answer this question is to put it to the test, so I tested a system equipped with Intel Xeon processor E5-2680 running Red Hat Enterprise Linux* Server release 5.6. I know these processors have AES-NI, but in the flags section of “/proc/cpuinfo” the flag “aes” confirms it for me. I installed Oracle 11.2.0.2 and applied the patch 10080579 to enable TDE to use AES-NI by default.To set up TDE I then created an encryption wallet directory in my admin directory as follows:/u01/app/oracle/admin/SANDEPDB1/walletI ensured that the permissions were set correctly to keep the directory secure.  I then created a sqlnet.ora file in my network admin directory,/u01/app/oracle/product/11.2.0/dbhome_1/network/adminand added the following line to this file (keeping the entry all on the same line):ENCRYPTION_WALLET_LOCATION=(SOURCE=(METHOD=FILE)(METHOD_DATA=(DIRECTORY=/u01/app/oracle/admin/SANDEPDB1/wallet/)))Then I created (you can see the file created in your wallet directory) and opened the wallet as follows:[[email protected] ~]$ sqlplus / as sysdba…SQL> alter system set encryption key authenticated by “oraclepassword”;System altered.SQL>WALLET createdNext, I created an unencrypted tablespace as normal and an encrypted tablespace,SQL> create bigfile tablespace TPCH_ENCRYPT datafile ‘+DATA’ size 50g encryption using ‘AES256’ default storage(encrypt);Tablespace created.and checked the tablespace was indeed encrypted.SQL> select tablespace_name, encrypted from dba_tablespaces;TABLESPACE_NAME ENC—————————— —SYSTEM NOSYSAUX NOUNDOTBS1 NOTEMP NOUSERS NOTPCH_CLEAR NOTPCH_ENCRYPT YES7 rows selected.I then used Hammerora to create identical Scale Factor 10, 10GB schemas based on the TPC-H specification in both clear-text and encrypted forms, ensuring that with my 40GB buffer cache in the Oracle SGA there would be plenty of memory to cache the data.  I also used Hammerora to run and capture an example query to use against this data and keep the predicates the same so the query run would be identical each time. I used autotrace and timing to test my query performance. First I took a look at the clear text schema with the following query (which is TPC-H Query 1).SQL> connect tpch/tpchConnected.SQL> set autotrace on;SQL> set timing on;SQL> select l_returnflag, l_linestatus, sum(l_quantity) as sum_qty, sum(l_extendedprice) as sum_base_price, sum(l_extendedprice * (1 – l_discount)) as sum_disc_price, sum(l_extendedprice * (1 – l_discount) * (1 + l_tax)) as sum_charge, avg(l_quantity) as avg_qty, avg(l_extendedprice) as avg_price, avg(l_discount) as avg_disc, count(*) as count_order from lineitem where l_shipdate <= date '1998-12-01' - interval '119' day (3) group by l_returnflag, l_linestatus order by l_returnflag, l_linestatus;The query returned 4 rows and the timing value showed it took almost 29 seconds.Elapsed: 00:00:28.80Our Execution plan shows "TABLE ACCESS FULL" on "LINEITEM" which is a full table scan on our biggest table. Our statistics show that these were physical reads which means that the data was not cached in memory but instead read from disk.Statistics----------------------------------------------------------...1038269 physical reads...I then ran the same query again with the result showing the following timing.last_img read more