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  • Checking out systems programming, what should I learn, using what resources?

    - by Anto
    I have done some hobby application development, but now I'm interested in checking out systems programming (mainly operating systems, Linux kernel etc.). I know low-level languages like C, and I know minimal amounts of x86 Assembly (should I improve on it?). What resources/books/websites/projects etc. do you recommend for one to get started with systems programming and what topics are important? Note that I know close to nothing about the subject, so whatever resources you suggest should be introductory resources. I still know what the subject is and what it includes etc., but I have not done systems programming before (but some application development, as previously noted, and I'm familiar with a bunch of programming languages as well as software engineering in general and algorithms, data structures etc.).

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  • Object-Oriented Operating System

    - by nmagerko
    As I thought about writing an operating system, I came across a point that I really couldn't figure out on my own: Can an operating system truly be written in an Object-Oriented Programming (OOP) Language? Being that these types of languages do not allow for direct accessing of memory, wouldn't this make it impossible for a developer to write an entire operating system using only an OOP Language? Take, for example, the Android Operating System that runs many phones and some tablets in use around the world. I believe that this operating system uses only Java, an Object-Oriented language. In Java, I have been unsuccessful in trying to point at and manipulate a specific memory address that the run-time environment (JRE) has not assigned to my program implicitly. In C, C++, and other non-OOP languages, I can do this in a few lines. So this makes me question whether or not an operating system can be written in an OOP, especially Java. Any counterexamples or other information is appreciated.

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  • What are some good resources for learning about file systems? [closed]

    - by Daniel
    I'd like to learn about file system design at a very detailed level. I'm currently in a graduate level operating systems course, and we're currently going over file systems. We mostly discuss papers and such, but our semester long project is to implement a log-structured file system using fuse and a virtual disk. Are there any good books that focus heavily on file system design and implementation? I have some conceptual clouding on things that seem very basic such as "when we say that an inode has pointers to blocks, do we mean anything besides the inode keeping track of block numbers? Is there any other format for 'disk pointers'?" I'm actually looking at file system design to start my career, so I'm probably going to try to implement a more traditional file system with fuse and our virtual disk format after this course is over.

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  • Role of systems in entity systems architecture

    - by bio595
    I've been reading a lot about entity components and systems and have thought that the idea of an entity just being an ID is quite interesting. However I don't know how this completely works with the components aspect or the systems aspect. A component is just a data object managed by some relevant system. A collision system uses some BoundsComponent together with a spatial data structure to determine if collisions have happened. All good so far, but what if multiple systems need access to the same component? Where should the data live? An input system could modify an entities BoundsComponent, but the physics system(s) need access to the same component as does some rendering system. Also, how are entities constructed? One of the advantages I've read so much about is flexibility in entity construction. Are systems intrinsically tied to a component? If I want to introduce some new component, do I also have to introduce a new system or modify an existing one? Another thing that I've read often is that the 'type' of an entity is inferred by what components it has. If my entity is just an id how can I know that my robot entity needs to be moved or rendered and thus modified by some system? Sorry for the long post (or at least it seems so from my phone screen)!

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  • airplanes operating system and choice of programing language

    - by adhg
    I was wondring if anyone knows what is the operating system used in commercial airplanes (say Boeing or Airbus). Also, what is the (preferred) real-time programing language? I heard that Ada is used in Boeing, so my question is - why Ada? what are the criteria the Boeing-guys had to choose this language? (I guess Java wouldn't be a great choice if the exactly in lift off the garbage collector wakes up). Thanks!

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  • Operating systems theory -- using minimum number of semaphores

    - by stackuser
    This situation is prone to deadlock of processes in an operating system and I'd like to solve it with the minimum of semaphores. Basically there are three cooperating processes that all read data from the same input device. Each process, when it gets the input device, must read two consecutive data. I want to use mutual exclusion to do this. Semaphores should be used to synchronize: P1: P2: P3: input(a1,a2) input (b1,b2) input(c1,c2) Y=a1+c1 W=b2+c2 Z=a2+b1 Print (X) X=Z-Y+W The declaration and initialization that I think would work here are: semaphore s=1 sa1 = 0, sa2 = 0, sb1 = 0, sb2 = 0, sc1 = 0, sc2 = 0 I'm sure that any kernel programmers that happen on this can knock this out in a minute or 2. Diagram of cooperating Processes and one input device: It seems like P1 and P2 would start something like: wait(s) input (a1/b1, a2/b2) signal(s)

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  • Know Thy Operating System?

    - by AdityaGameProgrammer
    As developers how much time, or do you spend time, In learning the hidden features tricks of your operating system ? How important do you feel is this for productivity in day to day programming? tasks. What do you mean when you list knowledge of an OS in your resume? What are your favorite hidden -less known features For example: A common problem of How can i open the cmd window in a specific location a do it yourself solution in say xp and what to do if something breaks Are these something you look into as and when you find the need to do so?

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  • Design patterns frequently seen in embedded systems programming

    - by softwarelover
    I don't have any question related to coding. My concerns are about embedded systems programming independent of any particular programming language. Because I am new in the realm of embedded programming, I would quite appreciate responses from those who consider themselves experienced embedded systems programmers. I basically have 2 questions. Of the design patterns listed below are there any seen frequently in embedded systems programming? Abstraction-Occurrence pattern General Hierarchy pattern Player-Role pattern Singleton pattern Observer pattern Delegation pattern Adapter pattern Facade pattern Immutable pattern Read-Only Interface pattern Proxy pattern As an experienced embedded developer, what design patterns have you, as an individual, come across? There is no need to describe the details. Only the pattern names would suffice. Please share your own experience. I believe the answers to the above questions would work as a good starting point for any novice programmers in the embedded world.

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  • Full Portfolio of x86 Systems On Display at Oracle OpenWorld

    - by kgee
    This OpenWorld, Oracle’s x86 hardware team will have two hardware demos, showcasing the new X3 systems, as well as several other x86 solutions such as the ZFS Storage Appliance, Oracle Database Appliance and the Carrier Grade NETRA systems. These two demos are located in the South Hall in Oracle’s booth 1133 and Intel’s booth 1101.  The Intel booth will feature additional demos including 3D demos of each server, a static architectural demo, the Oracle x86 Grand Prix video game and the Intel Theatre featuring several presentations by Intel’s partners. Oracle’s Intel Theatre Schedule and Topics Include:Monday 1. 10:30 a.m. - Engineered to Work Together: Oracle x86 Systems in the Data Center2. 12:30 a.m. - The Oracle NoSQL Database on the Intel Platform.3. 1:30 p.m. - Accelerate Your Path to Cloud with Oracle VM4. 3:30 p.m. - Why Oracle Linux is the Best Linux for Your Intel Based Systems5. 4:30 p.m. - Accelerate Your Path to Cloud with Oracle VMTuesday 1. 10:00 a.m. - Speed of thought” Analytics using In-Memory Analytics2. 1:30 a.m. - A Storage Architecture for Big Data:  "It’s Not JUST Hadoop"3. 2:00 a.m. - Oracle Optimized Solution for Enterprise Cloud Infrastructure.4. 2:30 p.m. - Configuring Storage to Optimize Database Performance and Efficiency.5. 3:30 p.m. - Total Cloud Control for Oracle's x86 SystemsWednesday 1. 10:00 a.m. - Big Data Analysis Using R-Programming Language2. 11:30 a.m. - Extreme Performance Overview, The Oracle Exadata Database Machine3. 1:30 p.m. - Oracle Times Ten In-Memory Database Overview

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  • Operating systems -- using minimum number of semaphores

    - by stackuser
    The three cooperating processes all read data from the same input device. Each process, when it gets the input device, must read two consecutive data. I want to use mutual exclusion to do this. The declaration and initialization that I think would work here are: semaphore s=1 sa1 = 0, sa2 = 0, sb1 = 0, sb2 = 0, sc1 = 0, sc2 = 0 I'd like to use semaphores to synchronize the following processes: P1: P2: P3: input(a1,a2) input (b1,b2) input(c1,c2) Y=a1+c1 W=b2+c2 Z=a2+b1 Print (X) X=Z-Y+W I'm wondering how to use the minimum number of semaphores to solve this. Diagram of cooperating Processes and one input device: It seems like P1 and P2 would start something like: wait(s) input (a1/b1, a2/b2) signal(s)

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  • How To Create Your Own x86 Operating System for Modern PC Computers

    - by mudge
    I'd like to create a new operating system for x86 PC computers. I'd like it to be 64-bit but possibly run as 32-bit as well. I have these kinds of questions: What kinds of things do you start working on first? Knowing where to start in writing your own operating system seems to me to be a tricky subject, so I am interested in your input. Generally how to go about making your own 32-bit/64-bit operating system, or good resources that mention useful information about going about writing your own operating system for x86 computers. I don't care how old sources are as long as they are still relevant and useful to what I am doing. I know that I will want it to have kernel drivers that access peripheral hardware directly. Where should I look for advice and documentation for programming and understanding the interface to peripheral hardware the operating system will communicate with? I will need to understand how the operating system will receive input and interact with keyboards, mice, computer monitors, hard drives, USB, etc. etc. This is probably the area I know least about. I have the Intel instruction set manuals and have been getting more familiar with assembly programming, so the CPU side of things is what I know the most about. At this point I'm thinking that I'd like to implement the Linux system calls within my operating system so that programs that run on Linux can run on my operating system. I want my operating system to use the ELF binary format. I wonder what obstacles I have to overcome to achieve this Linux compatibility. Are the main things implementing the system calls that Linux provides, and using the ELF format? What else? I am also interested in people's thoughts about why it might not be a good idea to make your own operating system, and why it is a good idea to make your own operating system. Thank you for any input.

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  • Enterprise vs Real time embedded systems

    - by JakeFisher
    In university I have 2 options for software architecture: Enterprise Real time embedded systems I would be very glad if someone can give me a brief explanation of what those are. I am interested in following criterias: Brief overview Complexity and interest. So does knowledge costs time? Area of usage Profit(salary) Working tools, programs. Might be some text editor, uml editor. Something else?

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  • Languages on embedded systems in aeronautic and spatial sector

    - by Niels
    I know that my question is very broad but a general answer would be nice. I would like to know which are the main languages used in aeronautic and spatial sector. I know that the OS which run on embedded systems are RTOS (Real time OS) and I think that, this languages must be checked correctly by different methods (formal methods, unit tests) and must permit a sure verification of whole process of a program.

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  • How to Avoid Your Next 12-Month Science Project

    - by constant
    While most customers immediately understand how the magic of Oracle's Hybrid Columnar Compression, intelligent storage servers and flash memory make Exadata uniquely powerful against home-grown database systems, some people think that Exalogic is nothing more than a bunch of x86 servers, a storage appliance and an InfiniBand (IB) network, built into a single rack. After all, isn't this exactly what the High Performance Computing (HPC) world has been doing for decades? On the surface, this may be true. And some people tried exactly that: They tried to put together their own version of Exalogic, but then they discover there's a lot more to building a system than buying hardware and assembling it together. IT is not Ikea. Why is that so? Could it be there's more going on behind the scenes than merely putting together a bunch of servers, a storage array and an InfiniBand network into a rack? Let's explore some of the special sauce that makes Exalogic unique and un-copyable, so you can save yourself from your next 6- to 12-month science project that distracts you from doing real work that adds value to your company. Engineering Systems is Hard Work! The backbone of Exalogic is its InfiniBand network: 4 times better bandwidth than even 10 Gigabit Ethernet, and only about a tenth of its latency. What a potential for increased scalability and throughput across the middleware and database layers! But InfiniBand is a beast that needs to be tamed: It is true that Exalogic uses a standard, open-source Open Fabrics Enterprise Distribution (OFED) InfiniBand driver stack. Unfortunately, this software has been developed by the HPC community with fastest speed in mind (which is good) but, despite the name, not many other enterprise-class requirements are included (which is less good). Here are some of the improvements that Oracle's InfiniBand development team had to add to the OFED stack to make it enterprise-ready, simply because typical HPC users didn't have the need to implement them: More than 100 bug fixes in the pieces that were not related to the Message Passing Interface Protocol (MPI), which is the protocol that HPC users use most of the time, but which is less useful in the enterprise. Performance optimizations and tuning across the whole IB stack: From Switches, Host Channel Adapters (HCAs) and drivers to low-level protocols, middleware and applications. Yes, even the standard HPC IB stack could be improved in terms of performance. Ethernet over IB (EoIB): Exalogic uses InfiniBand internally to reach high performance, but it needs to play nicely with datacenters around it. That's why Oracle added Ethernet over InfiniBand technology to it that allows for creating many virtual 10GBE adapters inside Exalogic's nodes that are aggregated and connected to Exalogic's IB gateway switches. While this is an open standard, it's up to the vendor to implement it. In this case, Oracle integrated the EoIB stack with Oracle's own IB to 10GBE gateway switches, and made it fully virtualized from the beginning. This means that Exalogic customers can completely rewire their server infrastructure inside the rack without having to physically pull or plug a single cable - a must-have for every cloud deployment. Anybody who wants to match this level of integration would need to add an InfiniBand switch development team to their project. Or just buy Oracle's gateway switches, which are conveniently shipped with a whole server infrastructure attached! IPv6 support for InfiniBand's Sockets Direct Protocol (SDP), Reliable Datagram Sockets (RDS), TCP/IP over IB (IPoIB) and EoIB protocols. Because no IPv6 = not very enterprise-class. HA capability for SDP. High Availability is not a big requirement for HPC, but for enterprise-class application servers it is. Every node in Exalogic's InfiniBand network is connected twice for redundancy. If any cable or port or HCA fails, there's always a replacement link ready to take over. This requires extra magic at the protocol level to work. So in addition to Weblogic's failover capabilities, Oracle implemented IB automatic path migration at the SDP level to avoid unnecessary failover operations at the middleware level. Security, for example spoof-protection. Another feature that is less important for traditional users of InfiniBand, but very important for enterprise customers. InfiniBand Partitioning and Quality-of-Service (QoS): One of the first questions we get from customers about Exalogic is: “How can we implement multi-tenancy?” The answer is to partition your IB network, which effectively creates many networks that work independently and that are protected at the lowest networking layer possible. In addition to that, QoS allows administrators to prioritize traffic flow in multi-tenancy environments so they can keep their service levels where it matters most. Resilient IB Fabric Management: InfiniBand is a self-managing network, so a lot of the magic lies in coming up with the right topology and in teaching the subnet manager how to properly discover and manage the network. Oracle's Infiniband switches come with pre-integrated, highly available fabric management with seamless integration into Oracle Enterprise Manager Ops Center. In short: Oracle elevated the OFED InfiniBand stack into an enterprise-class networking infrastructure. Many years and multiple teams of manpower went into the above improvements - this is something you can only get from Oracle, because no other InfiniBand vendor can give you these features across the whole stack! Exabus: Because it's not About the Size of Your Network, it's How You Use it! So let's assume that you somehow were able to get your hands on an enterprise-class IB driver stack. Or maybe you don't care and are just happy with the standard OFED one? Anyway, the next step is to actually leverage that InfiniBand performance. Here are the choices: Use traditional TCP/IP on top of the InfiniBand stack, Develop your own integration between your middleware and the lower-level (but faster) InfiniBand protocols. While more bandwidth is always a good thing, it's actually the low latency that enables superior performance for your applications when running on any networking infrastructure: The lower the latency, the faster the response travels through the network and the more transactions you can close per second. The reason why InfiniBand is such a low latency technology is that it gets rid of most if not all of your traditional networking protocol stack: Data is literally beamed from one region of RAM in one server into another region of RAM in another server with no kernel/drivers/UDP/TCP or other networking stack overhead involved! Which makes option 1 a no-go: Adding TCP/IP on top of InfiniBand is like adding training wheels to your racing bike. It may be ok in the beginning and for development, but it's not quite the performance IB was meant to deliver. Which only leaves option 2: Integrating your middleware with fast, low-level InfiniBand protocols. And this is what Exalogic's "Exabus" technology is all about. Here are a few Exabus features that help applications leverage the performance of InfiniBand in Exalogic: RDMA and SDP integration at the JDBC driver level (SDP), for Oracle Weblogic (SDP), Oracle Coherence (RDMA), Oracle Tuxedo (RDMA) and the new Oracle Traffic Director (RDMA) on Exalogic. Using these protocols, middleware can communicate a lot faster with each other and the Oracle database than by using standard networking protocols, Seamless Integration of Ethernet over InfiniBand from Exalogic's Gateway switches into the OS, Oracle Weblogic optimizations for handling massive amounts of parallel transactions. Because if you have an 8-lane Autobahn, you also need to improve your ramps so you can feed it with many cars in parallel. Integration of Weblogic with Oracle Exadata for faster performance, optimized session management and failover. As you see, “Exabus” is Oracle's word for describing all the InfiniBand enhancements Oracle put into Exalogic: OFED stack enhancements, protocols for faster IB access, and InfiniBand support and optimizations at the virtualization and middleware level. All working together to deliver the full potential of InfiniBand performance. Who else has 100% control over their middleware so they can develop their own low-level protocol integration with InfiniBand? Even if you take an open source approach, you're looking at years of development work to create, test and support a whole new networking technology in your middleware! The Extras: Less Hassle, More Productivity, Faster Time to Market And then there are the other advantages of Engineered Systems that are true for Exalogic the same as they are for every other Engineered System: One simple purchasing process: No headaches due to endless RFPs and no “Will X work with Y?” uncertainties. Everything has been engineered together: All kinds of bugs and problems have been already fixed at the design level that would have only manifested themselves after you have built the system from scratch. Everything is built, tested and integrated at the factory level . Less integration pain for you, faster time to market. Every Exalogic machine world-wide is identical to Oracle's own machines in the lab: Instant replication of any problems you may encounter, faster time to resolution. Simplified patching, management and operations. One throat to choke: Imagine finger-pointing hell for systems that have been put together using several different vendors. Oracle's Engineered Systems have a single phone number that customers can call to get their problems solved. For more business-centric values, read The Business Value of Engineered Systems. Conclusion: Buy Exalogic, or get ready for a 6-12 Month Science Project And here's the reason why it's not easy to "build your own Exalogic": There's a lot of work required to make such a system fly. In fact, anybody who is starting to "just put together a bunch of servers and an InfiniBand network" is really looking at a 6-12 month science project. And the outcome is likely to not be very enterprise-class. And it won't have Exalogic's performance either. Because building an Engineered System is literally rocket science: It takes a lot of time, effort, resources and many iterations of design/test/analyze/fix to build such a system. That's why InfiniBand has been reserved for HPC scientists for such a long time. And only Oracle can bring the power of InfiniBand in an enterprise-class, ready-to use, pre-integrated version to customers, without the develop/integrate/support pain. For more details, check the new Exalogic overview white paper which was updated only recently. P.S.: Thanks to my colleagues Ola, Paul, Don and Andy for helping me put together this article! var flattr_uid = '26528'; var flattr_tle = 'How to Avoid Your Next 12-Month Science Project'; var flattr_dsc = 'While most customers immediately understand how the magic of Oracle's Hybrid Columnar Compression, intelligent storage servers and flash memory make Exadata uniquely powerful against home-grown database systems, some people think that Exalogic is nothing more than a bunch of x86 servers, a storage appliance and an InfiniBand (IB) network, built into a single rack.After all, isn't this exactly what the High Performance Computing (HPC) world has been doing for decades?On the surface, this may be true. And some people tried exactly that: They tried to put together their own version of Exalogic, but then they discover there's a lot more to building a system than buying hardware and assembling it together. IT is not Ikea.Why is that so? Could it be there's more going on behind the scenes than merely putting together a bunch of servers, a storage array and an InfiniBand network into a rack? Let's explore some of the special sauce that makes Exalogic unique and un-copyable, so you can save yourself from your next 6- to 12-month science project that distracts you from doing real work that adds value to your company.'; var flattr_tag = 'Engineered Systems,Engineered Systems,Infiniband,Integration,latency,Oracle,performance'; var flattr_cat = 'text'; var flattr_url = 'http://constantin.glez.de/blog/2012/04/how-avoid-your-next-12-month-science-project'; var flattr_lng = 'en_GB'

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  • Obscure Operating Systems

    - by DLH
    Do you ever get the urge to try random obscure operating systems? I think it's sometimes just fun to use systems that are not widely used. What obscure operating systems have you tried (or have thought about trying)? I've been looking into Haiku lately.

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  • Web application framework for embedded systems?

    - by datenwolf
    I'm currently developing the software for a measurement and control system. In addition to the usual SCPI interface I'd also give it a nice HTTP frontend. Now I don't want to reinvent the wheel all over again. I already have a simple HTTPD running, but I don't want to implement all the other stuff. So what I'm looking for is a web application toolkit targeted at embedded system development. In particular this has to run on a ARM Cortex-M4, and I have some 8k of RAM available for this. It must be written in C. Is there such a thing or do I have to implement this myself?

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  • General name for Macs' operating system

    - by andy124
    First of all, I hope that my question is fairly suitable for this site. I have a website where I would like to write articles about some operating systems. Therefore, I have created a main category called "Operating systems". Within a subcategory, I would like to write articles about Apple's operating system that is running on Macs. However, I do not know what to name this category. I have always thought the name was just OS X, but come to think about it, the "X" is actually part of the version (10). Therefore I cannot exactly call my category OS X, because what about when OS 11 is released in a few years? And since Apple has gone from Mac OS X to just OS X, then I cannot use "Mac OS". And, if I remove the X from OS X, then I only have "OS" left, which does not seem so proper. I am really looking for a meaningful all-round name for the Macs' operating system that does not involve the versioning. I was thinking about just calling the category "Mac", but that is not precise either - but perhaps the closest I can get?

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  • Which operating systems book is good as a quick refresher?

    - by rdasxy
    I am preparing for a technical interview and need to review the basics of major operating systems concepts. We used Tanenbaum's Modern Operating Systems in school for our operating systems course, which is a good book, but too long to be reviewed in the course of a few days. For an example, I am looking for what Programming Interviews Exposed is to Weiss's Data Structures & Algorithm Analysis. Any suggestions?

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  • Comparison between operational systems

    - by Gustavo Bandeira
    Some years ago, I've heard people saying that the OSX and Linux were better than Windows, I also remember of reading something that said the Solaris operating system didn't fragment their files and that the Linux file system was almost in the same step but none of these claims seemed to have basis or references. I got two questions: When comparing operating systems, what are the main points for comparison? How's the comparison between the main operating systems today?

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  • Which operating systems book should I go for?

    - by pecker
    Hi, I'm in a confusion. For our course (1 year ago) I used Stallings. I read it. It was fine. But I don't own any operating system's book. I want to buy a book on operating systems. I'm confused!! which one to pick? Modern Operating Systems (3rd Edition) ~ Andrew S. Tanenbaum (Author) Operating System Concepts ~ Abraham Silberschatz , Peter B. Galvin, Greg Gagne Operating Systems: Internals and Design Principles (6th Edition) ~ William Stallings I've plans of getting into development of realworld operating systems : Linux, Unix & Windows Driver Development. I know that for each of these there are specific books available. But I feel one should have a basic book on the shelf. So, which one to go for?

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  • Notebook Operating System with extreme support cycles/security updates

    - by leto
    Hello there, after reading the announcements about Mac OS X "Lion" and Apples political decision, I've had enough. I'm a longtime Apple User since 1992, have always felt at home there, but am trying to switch to alternative Operating System since a year. I've also been working with Unix machines since 2001, so I'm looking in one of the free Unices or a Linux. Since I last looked at the desktop in 2002 choke much has changed, it seems. So I'm lost once more in the war between desktop environments and software. To be honest: I don't care what it's name is, I want to get my job done. Here's what I set me as landmark for an operating system/software to be considered: Has to be atleast four years old Has to supply security updates for current release for atleast a year Production quality stability for the whole desktop environment (!) No f****g commercial stuff that tends to supply me with privacy invading App Store or Cloud space So far I'm running a MacBook from 2007, 4 Gig memory, 250 Gig disk and I need: IMAPs for Mail since 1995 Webbrowser sic Shell Keeping current with Updates/Upgrades with no more than 5 Minutes spent in entering commands (makes it hard for OpenBSD ;-) ) A desktop filemanger would be nice, but is a bonus. What can you suggest as operating system? The one with the longest support cycles and best chance to survive the next 10 years will win a new user, even sending patches when needed :-) Greets

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  • What Will Happen to Real Estate Leases when Operating Leases are Gone?

    - by Theresa Hickman
    Many people are concerned about what will happen to real estate leases when FASB and IASB abolish operating leases. They plan to unveil the proposed standards on treating leases this summer as part of the convergence project but no "finalized ruling" is expected for at least a year because it will need to get formal consensus from many players, such as the SEC, American Association of Investors, Congress, the Big Four, American Associate of Realtors, the international equivalents of these, etc. If your accounting is a bit rusty, an Operating Lease is where you lease equipment or some asset for a shorter period than the actual (expected) life of the asset and then give the asset back while it still has some useful life in it. (Think leasing a car). Because an Operating Lease does not contain any of the provisions that would qualify it as a Capital Lease, the lease is not treated as a sale or purchase and hits the lessee's rental expense and the lessor's revenue. So it all stays on the P&L (assuming no prepayments are made). Capital Leases, on the other hand, hit lessee's and lessor's balance sheets because the asset is treated as a sale. (I'm ignoring interest and depreciation here to emphasize my point). Question: What will happen to real estate leases when Operating Leases go away and how will Oracle Financials address these changes? Before I attempt to address these questions, here's a real-life example to expound on some of the issues: Let's say a U.S. retailer leases a store in a mall for 15 years. Under U.S. GAAP, the lease is considered an operating or expense lease. Will that same lease be considered a capital lease under IFRS? Real estate leases are supposedly going to be capitalized under IFRS. If so, will everyone need to change all leases from operating to capital? Or, could we make some adjustments so we report the lease as an expense for operations reporting but capitalize it for SEC reporting? Would all aspects of the lease be capitalized, or would some line items still be expensed? For example, many retail store leases are defined to include (1) the agreed-to rent amount; (2) a negotiated increase in base rent, e.g., maybe a 5% increase in Year 5; (3) a sales rent component whereby the retailer pays a variable additional amount based on the sales generated in the prior month; (4) parking lot maintenance fees. Would the entire lease be capitalized, or would some portions still be expensed? To help answer these questions, I met up with our resident accounting expert and walking encyclopedia, Seamus Moran. Here's what he had to say: Oracle is aware of the potential changes specific to reporting/capitalization of real estate leases; i.e., we are aware that FASB and IASB have identified real estate leases as one of the areas for standards convergence. Oracle stays apprised of the on-going convergence through our domain expertise staff, our relationship with customers, our market awareness, and, of course, our relationships with the Big 4. This is part of our normal process with respect to regulatory compliance worldwide. At this time, Oracle expects that the standards convergence committee will make a recommendation about reporting standards for real estate leases in about a year. Following typical procedures, we also expect that the recommendation will be up for review for a year, and customers will then need to start reporting to the new standard about a year after that. So that means we would expect the first customer to report under the new standard in maybe 3 years. Typically, after the new standard is finalized and distributed, we find that our customers then begin to evaluate how they plan to meet the new standard. And through groups like the Customer Advisory Boards (CABs), our customers tell us what kind of product changes are needed in order to satisfy their new reporting requirements. Of course, Oracle is also working with the Big 4 and Accenture and other implementers in order to ascertain that these recommended changes will indeed meet new reporting standards. So the best advice we can offer right now is, stay apprised of the standards convergence committee; know that Oracle is also staying abreast of developments; get involved with your CAB so your voice is heard; know that Oracle products continue to be GAAP compliant, and we will continue to maintain that as our standard. But exactly what is that "standard"--we need to wait on the standards convergence committee. In a nut shell, operating leases will become either capital leases or month to month rentals, but it is still too early, too political and too uncertain to call out at this point.

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  • two operating systems sharing their file systems with eachother (Windows and Linux)

    - by John Kube
    I have two operating systems installed on my notebook computer, Windows Vista and Ubuntu Linux. When I boot up, I'm presented with a bootloader which allows me to choose which one I want to load. I'm interested in sharing each operating system's file system with the other, such that I could access my Windows files from Linux and vice-versa. Is this possible, and if so how would one go about setting it up? Feel free to just post a link to an existing solution if there is one. I would Google for this myself, but I don't even know what to search for, as I don't know what this is called.

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