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Web servers don't always have Web browsers as clients This can be true if your application involves a special client that retrieves information from a Web server or if you have multiple clients for your data (Web browsers, other software agents, etc) and you want to consolidate your data serving If that's the case, you may be concerned about data transfer rates Again, the question arises: Why a message-based protocol instead of a binary protocol Since HTTP is deployed on top of TCP/IP, you may be tempted to think that its overhead is too costly for such scenarios Depending on the application, you may be right Certainly, there's no need to shovel data between client and server using HTTP just for the fun of it For example, if the communication doesn't have to be synchronous (ie, it's not interactive), a synchronous approach like HTTP can often yield worse performance Also, TCP provides guaranteed delivery; yet there are many application design scenarios where such guarantees aren't really necessary For other kinds of deployment, the primary clients aren't browsers instead, they're wireless PDAs, integrated voice response (IVR) systems, or even software agents running on remote machines Just like Web browsers, these types of client want to provide access to data (often the same data that's delivered to Web browser clients) However, given their limited resources or specific nature, you might be tempted to use an alternative (possibly binary) protocol Again, this may turn out to work best We can't dissect every possible protocol and every possible client/server relationship, so it's difficult to evaluate Still, the performance difference between a non-HTTP protocol and HTTP may be less than you think This is particularly true given how the most recent version of HTTP 11 works in terms of its support for caching and persistent connections Keep in mind that, if you don't use something like HTTP, you may need to develop not only a custom protocol but also a custom server to process requests For HTTP serving, both free and commercial products already exist that have proven to be efficient and scalable However, if you choose to use your own protocol for your application needs, the request processing will then be in your hands and you'll have to develop a novel solution from the ground up Before you go down that path, it may be wise to reconsider what you're giving up In fact, as we'll discuss in greater detail later in the chapter, there are at least three major scalability/performance reasons for using HTTP 11 as the basis for communication between Web servers and nonbrowser clients Here they are now, in a nutshell:.



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Approaches such as these share the dif culties of the critical success factor approach to project management failures. For instance, Flowers factors emerge from the case studies , so presumably there is no guarantee that the same factors would emerge from a different set of cases, particularly if he had looked at less complex or less sophisticated systems. Larsen and Myers (1999, p. 398) draw attention to a further criticism that has been made: the factor approach tends to view implementation as a static process instead of a dynamic phenomenon, and ignores the potential for a factor to have varying levels of importance at different stages of the implementation process.





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Topic 65: Tax Consequences of Like-Kind Exchanges - 209 F An offset is allowed where a taxpayer is relieved of debt (boot received) and pays cash or other boot For example, ABC transfers property subject to a $50,000 debt and $30,000 of cash in exchange for property with no debt The net boot received is $20,000 [$50,000 debt relief/boot received minus $30,000 cash paid (boot given)] G No offset is allowed where a taxpayer assumes debt (boot given) and receives cash or other boot For example, ABC transfers property with no debt for property subject to a $50,000 mortgage (debt assumption) and $35,000 of cash ABC has $35,000 in boot because netting is not allowed, even though ABC gave $50,000 in boot and received only $35,000 in cash If this happens, the other party should take the $35,000 of cash and pay down the $50,000 of debt As a result, the boot would be reduced by $35,000 6 Related party transactions A A transaction between parties who share a common economic interest or objective and who may not be dealing at arm s length B A like-kind exchange of property between related parties quali es for nonrecognition treatment C If the property transferred is disposed of within two years after the date of transfer, the original property will not qualify for nonrecognition treatment The gain or loss that was not recognized must now be recognized on the date of disposition D The following dispositions will not invalidate the nonrecognition treatment of the original exchange: (1) Dispositions or exchanges for which the avoidance of income tax was not the primary reason (2) Dispositions due to death (3) Dispositions due to the involuntary conversion of property (4) Dispositions of property in nonrecognition transactions (5) Transactions that do not involve shifting of basis 7 Involuntary conversion Section 1033 (added by author not part of CFP Board s 101 Topics, but can be tested on) A An involuntary conversion is caused by the theft, destruction, seizure, sale or exchange under threat, or condemnation of taxpayer s property B It is an exception to the two-year holding period under like-kind exchanges C It allows a taxpayer who realizes a gain on the involuntary conversion of property to elect to defer the gain if two conditions are met (1) The taxpayer must reinvest the amount realized in property similar or related in service or use (2) Replacement of involuntarily converted property must occur within two taxable years following the year in which the conversion took place D Rules for nonrecognition (1) If the cost of qualifying replacement property equals or exceeds the amount realized on an involuntary conversion, none of the realized gain is recognized (2) If the amount reinvested in qualifying replacement property is less than the amount realized, realized gain is recognized to the amount that is de cient (3) The amount not reinvested is treated as boot and must be recognized as gain (4) Unrecognized gain is deferred until a later time in the future when the property is disposed of E The basis of the replacement property is its cost less unrecognized gain F Section 1033 applies only to gains, not to losses.

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Connection management: The Web server already provides a fast and scalable way to give access to the data objects you want to make public It takes care of issuing connections to clients (ie, assigning a thread to an incoming request), persisting them when directed, and tearing them down when done (or returning them to a thread pool) Thus, it handles basic network connection management (and then some) Instead of spending your time reinventing the wheel and possibly having the result compete with the Web server for resources, locks, and the like it's typically better to let the Web server own the job of connection management and find a way to integrate your back-end software so that the server directs application requests to it ASAP Intermediate network support: Network communication on the Internet is centered around HTTP Correspondingly, many intermediate network ele-ments (ie, routers) have a great deal of built-in HTTP-based caching support Although a proprietary protocol might traverse the same network path as an HTTP request, it can't benefit from reusing cached HTTP data Concurrent request processing: The majority of Web servers already support parallel request processing (derived from either pipelined requests or concurrent sessions)

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