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  • Learn programming backwards, or "so I failed the FizzBuzz test. Now what?"

    - by moraleida
    A Little Background I'm 28 today, and I've never had any formal training in software development, but I do have two higher education degrees equivalent to a B.A in Public Relations and an Executive MBA focused on Project Management. I've worked on those fields for about 6 years total an then, 2,5 years ago I quit/lost my job and decided to shift directions. After a month thinking things through I decided to start freelancing developing small websites in WordPress. I self-learned my way into it and today I can say I run a humble but successful career developing themes and plugins from scratch for my clients - mostly agencies outsourcing some of their dev work for medium/large websites. But sometimes I just feel that not having studied enough math, or not having a formal understanding of things really holds me behind when I have to compete or work with more experienced developers. I'm constantly looking for ways to learn more but I seem to lack the basics. Unfortunately, spending 4 more years in Computer Science is not an option right now, so I'm trying to learn all I can from books and online resources. This method is never going to have NASA employ me but I really don't care right now. My goal is to first pass the bar and to be able to call myself a real programmer. I'm currently spending my spare time studying Java For Programmers (to get a hold on a language everyone says is difficult/demanding), reading excerpts of Code Complete (to get hold of best practices) and also Code: The Hidden Language of Computer Hardware and Software (to grasp the inner workings of computers). TL;DR So, my current situation is this: I'm basically capable of writing any complete system in PHP (with the help of Google and a few books), integrating Ajax, SQL and whatnot, and maybe a little slower than an experienced dev would expect due to all the research involved. But I was stranded yesterday trying to figure out (not Google) a solution for the FizzBuzz test because I didn't have the if($n1 % $n2 == 0) method modulus operator memorized. What would you suggest as a good way to solve this dilemma? What subjects/books should I study that would get me solving problems faster and maybe more "in a programmers way"? EDIT - Seems that there was some confusion about what did I not know to solve FizzBuzz. Maybe I didn't express myself right: I knew the steps needed to solve the problem. What I didn't memorize was the modulus operator. The problem was in transposing basic math to the program, not in knowing basic math. I took the test for fun, after reading about it on Coding Horror. I just decided it was a good base-comparison line between me and formally-trained devs. I just used this as an example of how not having dealt with math in a computer environment before makes me lose time looking up basic things like modulus operators to be able to solve simple problems.

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  • What are some good Software Engineering books for people who didn't formally study Computer Science or Software Engineering?

    - by Kugathasan Abimaran
    I'm a graduate in the electronic & telecommunication field, but working in a software company. I want to continue in this field and going for Masters in it. Can you recommend me some of the best books on software engineering, which cover almost all the topics in software engineering. I am not looking for books about coding practices such as Code Complete, Pragmatic Programmer, but rather general software engineering references.

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  • 11.10 desktop alerts (volume change and terminal bell) stopped working but all other audio still works

    - by FlabbergastedPickle
    All, My sound works just fine in 11.10 64-bit install on HP dm1-4050 Sandy Bridge notebook (e.g. audio works in Banshee, flash, games, browser, Thunderbird email notification, etc.), but the core desktop notifications (e.g. pressing a tab in a terminal where there is more than one option should trigger a terminal bell, or changing volume using volume keys should be accompanied with the supporting "quack" that the volume app makes) do not work. I've intentionally disabled login sound as explained here on ask ubuntu but even enabling it back makes no difference. These notifications did work before just fine and I am not sure when did the actually stop working but it must've been fairly recently. Only things I did were trying to install some ppa edge xorg drivers for my intel card (a separate issue) but also reverted them all with ppa-purge once I discovered they did not improve anything. Other thing I did was check volume settings with alsamixer and did alsactl store for the soundcard after I did some experimenting with volume settings for PCM (on my laptop PCM at 100% crackles so I had to lower it and make pulseaudio ignore its setting as per ask ubuntu's page). That said, neither of these should have any bearing on the said notifications since the volume is up and they clearly work everywhere else but the core desktop events. The system ready drum sound when Ubuntu boots and user reaches the login screen also does not work. The guest login behaves exactly same as mine. Audio works (including the login sound since I've not disabled it for the guest account), but no quacks when changing the volume or terminal bell sounds... I've tried copying ubuntu sounds to /usr/share/sounds/ as suggested on ask ubuntu and that did not work. I also tried using dconf-editor to check sound theme settings and tried both freedesktop (which is what it was set to) and ubuntu, as suggested on ask ubuntu. This did not work either. I tried purging the ~/.pulse folder and the /tmp/*pulse* entries, rebooting and restarting pulseaudio with -D flag. While audio came back on and behaved just fine in all aspects (e.g. one can adjust volume levels, play music, games, in-browser sound stuff, and other app alerts) except for the system ready drum sound (at the login screen), and any system event (terminal bell and volume change quack sound). It is interesting that the quack sound works inside system settings-sound when adjusting levels there, but it does not when volume is changed via top bar's volume settings... I do recall that at one point yesterday when I was restarting pulseaudio the quacks that accompany volume change did start working but I have no idea what caused that. This was also when I first realized those alerts were not working. After rebooting it was again gone. I did compile my own 3.0.14-rt31 kernel a little while ago as instructed on one of the wiki's for the 11.10 rt kernel. Everything works as before except for the said sound alerts. I am not sure if this began happening since I started using the rt kernel though and yesterday's momentary ability to hear those quacks while changing the volume make me believe that the kernel is not one responsible for this problem. One more thing I can think of is that I used alsoft-conf tool to configure buffering on the OpenAL (due to TA Spring's choppy audio) and changed in there default audio device to ALSA. I also tried reverting it to Pulseaudio as the only allowed output but the bottom part of the Backend tab always reverts to ALSA even when I select Pulseaudio. The pulseaudio does remain as the only active choice on top. This, however, once again does not make any sense in terms of preventing desktop audio alerts when everything else including OpenAL games plays sound just fine... So, there you have it, as verbose as I could make it :-). I tried all I could find on this issue and had no luck so far... Any ideas?

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  • Common SOA Problems by C2B2

    - by JuergenKress
    SOA stands for Service Oriented Architecture and has only really come together as a concrete approach in the last 15 years or so, although the concepts involved have been around for longer. Oracle SOA Suite is based around the Service Component Architecture (SCA) devised by the Open SOA collaboration of companies including Oracle and IBM. SCA, as used in SOA suite, is designed as a way to crystallise the concepts of SOA into a standard which ensures that SOA principles like the separation of application and business logic are maintained. Orchestration or Integration? A common thing to see with many people who are beginning to either build a new SOA based infrastructure, or move an old system to be service oriented, is confusion in the purpose of SOA technologies like BPEL and enterprise service buses. For a lot of problems, orchestration tools like BPEL or integration tools like an ESB will both do the job and achieve the right objectives; however it’s important to remember that, although a hammer can be used to drive a screw into wood, that doesn’t mean it’s the best way to do it. Service Integration is the act of connecting components together at a low level, which usually results in a single external endpoint for you to expose to your customers or other teams within your organisation – a simple product ordering system, for example, might integrate a stock checking service and a payment processing service. Process Orchestration, however, is generally a higher level approach whereby the (often externally exposed) service endpoints are brought together to track an end-to-end business process. This might include the earlier example of a product ordering service and couple it with a business rules service and human task to handle edge-cases. A good (but not exhaustive) rule-of-thumb is that integrations performed by an ESB will usually be real-time, whereas process orchestration in a SOA composite might comprise processes which take a certain amount of time to complete, or have to wait pending manual intervention. BPEL vs BPMN For some, with pre-existing SOA or business process projects, this decision is effectively already made. For those embarking on new projects it’s certainly an important consideration for those using Oracle SOA software since, due to the components included in SOA Suite and BPM Suite, the choice of which to buy is determined by what they offer. Oracle SOA suite has no BPMN engine, whereas BPM suite has both a BPMN and a BPEL engine. SOA suite has the ESB component “Mediator”, whereas BPM suite has none. Decisions must be made, therefore, on whether just one or both process modelling languages are to be used. The wrong decision could be costly further down the line. Design for performance: Read the complete article here. SOA & BPM Partner Community For regular information on Oracle SOA Suite become a member in the SOA & BPM Partner Community for registration please visit www.oracle.com/goto/emea/soa (OPN account required) If you need support with your account please contact the Oracle Partner Business Center. Blog Twitter LinkedIn Facebook Wiki Technorati Tags: C2B2,SOA best practice,SOA Community,Oracle SOA,Oracle BPM,Community,OPN,Jürgen Kress

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  • StreamInsight Precon at SQLBits 8 in Brighton

    I am giving a full day seminar on StreamInsight at the SQLBits conference in Brighton, UK.  The seminar is happening on 7th April 2011.  Early bird discounts are available so get over to the site and register.  During this day I will be explaining exactly what StreamInsight is and we’ll be looking at how to solve some very interesting business problems with streaming data.  A complete rundown of what it is I will be covering is here.

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  • WebCenter Customer Spotlight: Marvel

    - by me
    Author: Peter Reiser - Social Business Evangelist, Oracle WebCenter  Solution SummaryMarvel Entertainment, LLC (Marvel) is one of the world's most prominent character-based entertainment companies, built on a proven library of over 8,000 characters featured in a variety of media over seventy years. The customer wanted to optimize their brand licensing process, so Marvel worked with Oracle WebCenter partner Fishbowl Solutions and implemented a centralized Content Hub based on Oracle WebCenter Content. The 100% web based secure Intranet/Partner Extranet solution is now managing the entire life cycle of the brand licensing process. Marvel and their brand licensees have  now complete visibility of brand license operations including the history of approval request and related content.  Company OverviewMarvel Entertainment, LLC (Marvel) a wholly-owned subsidiary of The Walt Disney Company, is one of the world's most prominent character-based entertainment companies, built on a proven library of over 8,000 characters featured in a variety of media over seventy years.  Marvel utilizes its character franchises in entertainment, licensing and publishing.   Sample  characters:    - Spider-Man    - Iron Man    - Captain America    - X-MEN    - Thor    - Avengers    - And a host of others  Business ChallengesMarvel wanted to optimize their brand licensing process for their characters and had following business requirements : Facilitating content worldwide Scalable and flexible infrastructure to manage multiple content types and huge file sizes Optimize the licensing process workflow trough automatic notifications, tracking reviews, issuing approvals, etc. Solution DeployedMarvel worked with Oracle WebCenter partner Fishbowl Solutions and implemented a centralized Content Hub based on Oracle WebCenter Content. The 100% web based secure Intranet/Partner Extranet solution is now managing the entire life cycle of the brand licensing process. The internal users can now manage all digital assets related to a character trough proper categorization of all items, workflow based review and approval of branding styles and a powerful search and retrieval service. The licensees of Marvel brands can now online develop and submit  concepts and prototypes which are reviewed and approved using a collaborative process. Business ResultMarvel and their brand licensees have now complete visibility of brand license operations including the history of approval request and related content. The character brand related content is now in the right place, at the right time at the user's fingertips with highly improved quality. Additional Information Marvel Open World Presentation Oracle WebCenter Content

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  • Easy Access a Cornerstone to Fusion Applications HCM User Experience

    - by Jay Richey, HCM Product Marketing
    With Fusion Applications, Oracle fundamentally changes a fragmented, frustrating work situation. Users of Human Capital Management (HCM) software often must bounce around between applications, searching diligently for the right information about employees. They may spend a lot of their time tracking down the data they need to complete a task. Fusion offers a completely different user experience. Read more...

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  • 10+ Useful and Free WordPress PDF Plugins

    - by Ravish
    WordPress is one of the most popular platforms for creating blog. Many bloggers often use PDFs to share their blogs on and offline. PDF (Portable Document Format) is a formal open standard for document exchange. PDF file encapsulate the complete description of document including text, graphics, fonts and more. there are many PDF plugins are [...] Related posts:10 useful SEO Plugins For WordPress 10 Essential WordPress Plugins To Kickstart WP Blog 5 Useful WordPress Plugins For Google Adsense

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  • Notepad++ used as DAX editor

    - by Marco Russo (SQLBI)
    If you use PowerPivot and write some DAX formula, don't miss this post on PowerPivotPro blog - if you want to get an external editor for your DAX formula, you can use Notepad++ for free - and adding the customization described in this post by Colin Banfield, you will get function auto-complete and tooltips. Share this post: email it! | bookmark it! | digg it! | reddit! | kick it! | live it!...(read more)

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  • How to Change the Default Save Location for Office 2013

    - by Taylor Gibb
    The new version of Office comes complete with SkyDrive integration, but sadly SkyDrive is the default save location. Here’s how to make your Office apps save documents to your PC by default instead of SkyDrive. Why Does 64-Bit Windows Need a Separate “Program Files (x86)” Folder? Why Your Android Phone Isn’t Getting Operating System Updates and What You Can Do About It How To Delete, Move, or Rename Locked Files in Windows

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  • How to Schedule Backups with SQL Server Express

    - by The Official Microsoft IIS Site
    Microsoft’s SQL Server Express is a fantastic product for anyone needing a relational database on a limited budget. By limited budget I’m talking free. Yes SQL Server Express is free but it comes with a few limitations such as only utilizing 1 GB of RAM, databases are limited to 10 GB, and it does not include SQL Profiler. For low volume sites that do not need enterprise level capabilities, this is a compelling solution. Here is a complete SQL Server feature comparison of all the SQL Server...(read more)

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  • Popular programming books which have been translated into Russian

    - by arikfr
    I'm looking for recommendations of popular programming books that have been translated into Russian. I'm talking about books like: Test-Driven Development by Example by Kent Beck Code Complete The Pragmatic Programmer And other books like them. Also, recommendations for books in Russian by other authors but about similar topics (TDD, BDD, general programming methodologies) will be appreciated.

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  • TuxOnIce-problem: "CPU stuck for 22 s"

    - by Lester
    I use Ubuntu 12.04 LTS on a Lenovo Thinkpad T61 and am new to Linux. I installed TuxOnIce following this Guide. Actually it works but resuming takes very long. Shortly before resuming is complete I see some message flashing in command-line like "CPU stuck for 22 s". Some googling brought up pages like this but it did not help me solve me problem. I suppose being absolutely new to Linux is the biggest part of the problem.

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  • Friday Tips #3

    - by Chris Kawalek
    Even though yesterday was Thanksgiving here in the US, we still have a Friday tip for those of you around your computers today. In fact, we have two! The first one came in last week via our #AskOracleVirtualization Twitter hashtag. The tweet has disappeared into the ether now, but we remember the gist, so here it is: Question: Will there be an Oracle Virtual Desktop Client for Android? Answer by our desktop virtualization product development team: We are looking at Android as a supported platform for future releases. Question: How can I make a Sun Ray Client automatically connect to a virtual machine? Answer by Rick Butland, Principal Sales Consultant, Oracle Desktop Virtualization: Someone recently asked how they can assign VM’s to specific Sun Ray Desktop Units (“DTU’s”) without any user interfaction being required, without the “Desktop Selector” being displayed, or any User Directory.  That is, they wanted each Sun Ray to power on and immediately connect to a pre-assigned Solaris VM.   This can be achieved by using “tokens” for user assignment – that is, the tokens found on Smart Cards, DTU’s, or OVDC clients can be used in place of user credentials.  Note, however, that mixing “token-only” assignments and “User Directories” in the same VDI Center won’t work.   Much of this procedure is covered in the documentation, particularly here. But it can useful to have everything in one place, “cookbook-style”:  1. Create the “token-only” directory type: From the VDI administration interface, select:  “Settings”, “Company”, “New”, select the “None” radio button, and click “Next.” Enter a name for the new “Company”, and click “Next”, then “Finish.” 2. Create Desktop Providers, Pools, and VM’s as appropriate. 3. Access the Sun Ray administration interface at http://servername:1660 and login using “root” credentials, and access the token-id’s you wish to use for assignment.  If you’re using DTU tokens rather than Smart Card tokens, these can be found under the “Tokens” tab, and “Search-ing” using the “Currently Used Tokens” tab.  DTU’s can be identified by the prefix “psuedo.”   For example: 4. Copy/paste this token into the VDI administrative interface, by selecting “Users”, “New”, and pasting in the token ID, and click “OK” - for example: 5. Assign the token (DTU) to a desktop, that is, in the VDI Admin Gui, select “Pool”, “Desktop”, select the VM, and click "Assign" and select the token you want, for example: In addition to assigning tokens to desktops, you'll need to bypass the login screen.  To do this, you need to do two things:  1.  Disable VDI client authentication with:  /opt/SUNWvda/sbin/vda settings-setprops -p clientauthentication=Disabled 2. Disable the VDI login screen – to do this,  add a kiosk argument of "-n" to the Sun Ray kiosk arguments screen.   You set this on the Sun Ray administration page - "Advanced", "Kiosk Mode", "Edit", and add the “-n” option to the arguments screen, for example: 3.  Restart both the Sun Ray and VDI services: # /opt/SUNWut/sbin/utstart –c # /opt/SUNWvda/sbin/vda-service restart Remember, if you have a question for us, please post on Twitter with our hashtag (again, it's #AskOracleVirtualization), and we'll try to answer it if we can. See you next time!

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  • How to install my currrent Ubuntu based OS on to an extenal drive?

    - by Godel Fishbreath
    I have found urls to install ubuntu to a HD. But my current system has been upgraded and updated so often that it does not resemble anything on the web or on my drive disks. So giving my a url to how to install ubuntu will fail. Give me instead 'how to install my current Linux/Ubuntu based system (11.04) and all the upgrades to my external HD. Or alternately how to back up the OS into a bootable external HD. I am looking for either urls or a very complete explanation.

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  • Conférences Java et Web le vendredi 9 juillet à Sophia Antipolis co-organisées par le RivieraJUG et

    Bonsoir, Dans le cadre des 10 jours de la SophiaConf, le RivieraJUG ainsi que l'Open Coffee Club Sophia et le Bar Camp Sophia vous concoctent une journée complète de conférences sur les thèmes Java et Web, ponctuée par un BarCamp. Ce seront pas moins de 12 présentations, sur deux tracks parallèles qui se dérouleront de 9h à 17h30 : Le track Java :JDK 7, par Simon Ritter Play! Framework, par Nicolas Leroux Hibernate Search. Trouver les données, vous valez mieux ...

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  • Fun with Python

    - by dotneteer
    I am taking a class on Coursera recently. My formal education is in physics. Although I have been working as a developer for over 18 years and have learnt a lot of programming on the job, I still would like to gain some systematic knowledge in computer science. Coursera courses taught by Standard professors provided me a wonderful chance. The three languages recommended for assignments are Java, C and Python. I am fluent in Java and have done some projects using C++/MFC/ATL in the past, but I would like to try something different this time. I first started with pure C. Soon I discover that I have to write a lot of code outside the question that I try to solve because the very limited C standard library. For example, to read a list of values from a file, I have to read characters by characters until I hit a delimiter. If I need a list that can grow, I have to create a data structure myself, something that I have taking for granted in .Net or Java. Out of frustration, I switched to Python. I was pleasantly surprised to find that Python is very easy to learn. The tutorial on the official Python site has the exactly the right pace for me, someone with experience in another programming. After a couple of hours on the tutorial and a few more minutes of toying with IDEL, I was in business. I like the “battery supplied” philosophy that gives everything that I need out of box. For someone from C# or Java background, curly braces are replaced by colon(:) and tab spaces. Although I tend to miss colon from time to time, I found that the idea of tab space is actually very nice once I get use to them. I also like to feature of multiple assignment and multiple return parameters. When I need to return a by-product, I just add it to the list of returns. When would use Python? I would use Python if I need to computer anything quick. The language is very easy to use. Python has a good collection of libraries (packages). The REPL of the interpreter allows me test ideas quickly before committing them into script. Lots of computer science work have been ported from Lisp to Python. Some universities are even teaching SICP in Python. When wouldn’t I use Python? I mostly would not use it in a managed environment, such as Ironpython or Jython. Both .Net and Java already have a rich library so one has to make a choice which library to use. If we use the managed runtime library, the code will tie to the particular runtime and thus not portable. If we use the Python library, then we will face the relatively long start-up time. For this reason, I would not recommend to use Ironpython for WP7 development. The only situation that I see merit with managed Python is in a server application where I can preload Python so that the start-up time is not a concern. Using Python as a managed glue language is an over-kill most of the time. A managed Scheme could be a better glue language as it is small enough to start-up very fast.

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  • SQL Saturday #155 - Lima

    SQL Saturday is exploding in South America, and Lima hosts it's event on Sept 22, 2012. Come join fellow data professionals and learn about SQL Server. Free SQL Server Backup and Restore eBook - get yoursGrab your copy for the complete guide to setting up a reliable, tested backup and restore strategy. Then try SQL Backup Pro to work through the examples. Download free resources.

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  • Partner Webcast – Oracle SOA Suite 12c: Connect 4 Cloud, Mobile, IoT with On-premise - August 28th 2014

    - by JuergenKress
    Thursday August 28th 2014 SOA Suite 12c Webcast The pace of new business projects continues to grow from increasing customer self-service to seamlessly connecting all your back office and in-the-field applications. At the same time increased integration complexity may seem inevitable as organizations are suddenly faced with the requirement to support three new integration challenges: » Cloud Integration - integrate with the cloud, rapidly integrate a growing list of cloud applications with existing applications » Mobile Integration - the urgency to mobile-enable existing applications » IoT Integration - begin development on the latest trend of connecting Internet of Things (IoT) devices to your existing infrastructure. Join this webcast to get an overview of what is in Java 8 from a business perspective and how with Java 8, you are uniquely positioned to extend innovation in your solutions through the largest, open, standards-based, community-driven platform. Oracle SOA Suite 12c Oracle SOA Suite 12c, the latest version of the industry’s most complete and unified application integration and SOA solution, aims to simplify, accelerate and optimize integrations. Oracle SOA Suite 12c and its associated products, Oracle Managed File Transfer, Oracle Cloud and Application Adapters, B2B and healthcare integration, offer the industry’s most highly integrated platform for solving the increased integration challenges. Oracle SOA Suite 12c is a complete, integrated and best-of-breed platform. It enables next generation integration capabilities through A unified toolset for the development of services and composite applications. A standards-based platform that is service enabled and easily consumable by modern web applications, allowing enterprises to quickly and easily adapt to changes in their business and IT environments. Greater visibility, controls and analytics to govern how services and processes are deployed, reused and changed across their entire lifecycle. Join us to find out more about the new features of Oracle SOA Suite 12c and how it enables you to reduce time to market for new project integration and to reduce integration cost and complexity. Oracle SOA Suite is the ability to simplify by integrating the disparate requirements of cloud, mobile, and IoT devices with existing on-premise applications. Agenda: Oracle SOA Suite 12c new Features Cloud Integration Mobile Enablement Interent of Things (IoT) Summary - Q&A For details please visit our registration page here. Thursday, Aug 28th 2014 10am CET  (9am GMT / 11am EEST SOA & BPM Partner Community For regular information on Oracle SOA Suite become a member in the SOA & BPM Partner Community for registration please visit www.oracle.com/goto/emea/soa (OPN account required) If you need support with your account please contact the Oracle Partner Business Center. Blog Twitter LinkedIn Facebook Wiki Technorati Tags: SOA Suite 12c,Community,Oracle SOA,Oracle BPM,OPN,Jürgen Kress,SOA

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  • Unable to install ubuntu 12.04 beta 2 inside windows 7

    - by chetan
    When I install ubuntu 12.04 beta 2 using wubi , first it extracts the files and then asks to reboot to complete the installation. But when I reboot the machine the installation hangs and there is a message "panic occurred, switching to text console " Machine Specification Studio XPS 13 (1340) Laptop: Intel Core 2 Duo P8600 (3MB cache/2.4GHz/1066Mhz FSB) Chipset : NVIDIA® MCP79MX Please contact at [email protected] if any more information needed .

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  • Rounding functions in DAX

    - by Marco Russo (SQLBI)
    Today I prepared a table of the many rounding functions available in DAX (yes, it’s part of the book we’re writing), so that I have a complete schema of the better function to use, depending on the round operation I need to do. Here is the list of functions used and then the results shown for a relevant set of values. FLOOR = FLOOR( Tests[Value], 0.01 ) TRUNC = TRUNC( Tests[Value], 2 ) ROUNDDOWN = ROUNDDOWN( Tests[Value], 2 ) MROUND = MROUND( Tests[Value], 0.01 ) ROUND = ROUND( Tests[Value], 2 )...(read more)

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  • Revenue Recognition: Performance Obligation Pass a Hurdle

    - by Theresa Hickman
    I met up with Seamus Moran, our resident accounting expert, to get his thoughts about the latest happenings with IFRS. Last week, on March 13,  the comment period on the FASB and IASB exposure draft “Revenue From Contracts with Customers” closed.  FASB and IASB have just over 20 comment letters – a very small number.  The implication is that that the exposure draft does reflect general acceptance, and therefore will be published as both a US and Internationally Generally Accepted Accounting Standard. At a recent conference call, FASB and IASB expected to complete their report to both Boards on the comments by early summer, complete their deliberation of the comments by the fall and draft the final standard text by late this year. It is assumed the concept of Performance Obligations would become US GAAP and IFRS in place of the existing standards.  They confirmed that all existing US GAAP and IFRS guidelines would be withdrawn, and that they were in dialogue with the SEC on withdrawing the SEC guidelines on the revenue issue as well.The open question is when will Performance Obligations become effective?  The Boards have said that they would like this Revenue Recognition standard and the the Lease Accounting standard to be effective at the same time because what isn’t either insurance, interest, or a lease is a revenue arrangement.  However, ascertaining what is generally acceptable in respect of Leases is proving a little elusive, and the Boards have recently diverged a little on the P&L side of the accounting (although both are in agreement that there will be no off-balance sheet leases).  It is therefore likely that the Lease standard might be delayed. One wonders if the Boards will  define effectivity of the Revenue standard independently of the Lease standard or if they will stick with their resolve to make them co-effective.  The Boards have also said that neither standard will be effective before June 2015.Here is the gist of the new Revenue Recognition principle and the steps to apply it:Recognize revenue to depict the transfer of goods or services in an amount that reflects the consideration expected to be entitled in exchange for those goods and services.Steps to apply the core principles: Identify the contract with the customer Identify the separate performance obligations Determine the transaction price Allocate the the transaction price Recognize Revenue when a performance obligation is satisfied  

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  • T-SQL User-Defined Functions: the good, the bad, and the ugly (part 2)

    - by Hugo Kornelis
    In a previous blog post , I demonstrated just how much you can hurt your performance by encapsulating expressions and computations in a user-defined function (UDF). I focused on scalar functions that didn’t include any data access. In this post, I will complete the discussion on scalar UDFs by covering the effect of data access in a scalar UDF. Note that, like the previous post, this all applies to T-SQL user-defined functions only. SQL Server also supports CLR user-defined functions (written in...(read more)

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