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he Internet is a potentially hostile place, so you need to be able to protect your computer from attacks coming in from the Internet. One essential element of security for Internet-facing computers is a firewall. A firewall can protect your computer or private network from outside intruders. Placing a firewall on the route between your local network and the Internet gives you tremendous power and flexibility to manage your network traffic. You can react to every packet coming in or going out of your network based on where it s from, where it s going, and what it is requesting to do. Linux is often used as a firewall. In fact, several Linux distributions are configured to act exclusively as a firewall (running on media as small as a floppy disk). Because firewall tools can also be used to protect personal desktop systems, several Linux distributions include graphical tools for managing firewalls in an appropriate way for desktops. So, in effect, almost any Linux distribution can be used as a dedicated firewall or can simply be configured to use firewall features to protect itself from unwanted outside access. In this chapter, you explore the features used in nearly every Linux system today for creating firewalls (using iptables features) and discover how to use graphical firewall tools in Red Hat Linux (Fedora Core and Red Hat Enterprise Linux) and Mandriva Linux. To comprehend how a lot of firewall features can fit in a very small space, you look at how to use the Coyote Linux Floppy Firewall distribution (which comes with this book).



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ClassforName("oraclejdbcdriverOracleDriver"); Connection conn = DriverManagergetConnection( "jdbc:oracle:thin:@MyOracleDb", "scott", "tiger"); Statement stmt = conncreateStatement ();

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f.Close()

ResultSet rset = stmtexecuteQuery( "SELECT first_name, last_name FROM employee");





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Topic 66: Tax Consequences of Gain or Loss on Sale of Assets - 211 (7) Commodities derivatives (8) Hedging transaction properties B Capital assets for businesses are any assets held for long-term investment rather than active business use Equity and creditor interests in other rms are capital in nature Self-created patents are capital assets Goodwill is a capital asset C Capital losses can be deducted only to the extent of capital gains D Capital loss carrybacks and carryforwards vary among individuals and businesses (1) Individuals can carry capital losses forward inde nitely (2) Businesses can carry capital losses back three years and forward ve years Capital losses are used as a deduction only against capital gains recognized during the eightyear period E Rules for netting capital gains and losses (1) Short-term losses are used to offset short-term gains, and long-term losses are used to offset long-term gains (2) If there is a net short-term loss, it is used to offset long-term gains If net short-term losses are less than long-term gains, the resulting amount is taxed as long-term capital gain (3) If there is a net long-term loss, it is used to offset short-term gains If net long-term losses are less than short-term gains, the resulting amount is taxed as short-term capital gain (4) If there is a net short-term or long-term capital loss after deducting long-term and short-term capital gains, the capital loss is used to offset against other income, such as dividends and interest Only $3,000 of the net capital loss can be allowed as a deduction against AGI The nondeductible amount of the loss is carried forward inde nitely against future capital gains and losses The long-term capital loss carryforward is netted against 28 percent rate gain before other long-term gain F Preferential rates exist for individuals (1) The 28 percent tax rate is a maximum rate of 28 percent This category recognizes realized gains and losses from the sale of collectibles such as works of art, antiques, gems, stamps, and coins (2) Other long-term gain is taxed at a 20 percent rate Any portion of such gain that would be taxed at 15 percent under the ordinary rate structure is taxed at only 10 percent (3) For the sale of securities held for more than ve years, the capital gain rate is decreased from 10 percent to 8 percent The rate is also decreased from 20 percent to 18 percent, with one restriction The holding period for property must begin after 2000 The 18 percent rate cannot apply until 2006 G In general, taxpayers prefer capital gains to ordinary gains; they prefer ordinary losses to capital losses 4 Depreciation recapture A Personal or real property used in trade or business (Section 1231) (1) Section 1231 assets are certain assets used in trade or business that are held for more than one year These assets include depreciable tangible and intangible personal property, as well as real property that is depreciable or not Section 1231 assets do not include inventory.

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A good way to remember the difference between landscape and portrait is to think of paintings. Portraits of people are usually taller than they are wide; landscapes of the outdoors are usually wider than tall. When you click either button, the Page icon (the letter A) changes to show your choice graphically.

Incidentally, notice that StatementexecuteQuery() is called later we will see that updates require a different API call Also notice that the SQL is specified at the same time that we request query execution This is different from the PreparedStatement and CallableStatement approaches, where the SQL must be declared up front, when the statement is created Later we'll look at more examples that distinguish the two cases

212 - Income Tax Planning (2) If a taxpayer has a Section 1231 net gain in the current year but had a Section 1231 net loss in any of the ve previous years, the taxpayer must recapture the previous year s loss by treating an equivalent amount of current year gain as ordinary income (3) Section 1231 netting procedure Step 1 Step 2 Exception Net all Section 1231 gains and losses If combined result is a net loss, the loss is treated as ordinary; if the result is a gain, the gain is treated as a capital gain If a net gain applies to the current year but the taxpayer had Section 1231 net losses in any of the ve previous years, the previous year s losses must be recaptured an equivalent amount of current year gain is treated as ordinary income

Modern Nuclear Chemistry, by W.D. Loveland, D.J. Morrissey, and G.T. Seaborg Copyright # 2006 John Wiley & Sons, Inc.

The preceding code shows that, once the query executes, results are returned Iterating through the results, like querying, is very straightforward:

EXAMPLE 8.11 Write a 68020 assembly language program at address $2000 to add two words, each containing two ASCII digits. The first word is stored in D0.W and the second word is stored in D1.W. Store the packed BCD result in D4.W.

while (rsetnext()) Systemoutprintln("NAME = "+ rsetgetString(1)+" "+rsetgetString(2));

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This produces the following predictable set of results:

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