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We could, of course, judge performance by measuring the speed of the Web server's response, of the network, of our database retrievals, and so on But we know that all of these performance marks are irrelevant when compared to the overall time for a logical operation Although unit performance numbers make us happy or proud (especially if we designed that piece of the application!), end-to-end performance is the one that really counts this is the metric that either scares users off or wins their loyalty And thus, this is the one that can spell life or death for your application Addressing end-to-end performance means making operations faster for the user To do that, we can improve the unit performance of some of the components involved in the operation(s) For example, we can improve the performance of the Web server, the database, or the application servers The exact solution (eg, better algorithms, more efficient queries, etc) depends on the unit being tuned The point is that measuring performance should be a top-down process: Start with the user, move to the components, and then to parts in the components Look for trends and ask if a single instance of poor performance can be traced to a larger, general problem



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The best place to begin is by defining four terms used throughout this chapter: PKI itself, digital certificate, certificate authority, and digital signature Note also that the glossary of this book provides definitions for additional PKIrelated terms Public key infrastructure PKI provides a comprehensive cryptographic framework, a suite of protocols, security policies, and desktop and server components that strongly and efficiently implement the six fundamental security elements introduced in 2 and detailed in 3 In doing so, PKI provides a powerful electronic trust mechanism for individuals and organizations, one so strong that most believe it can effectively replace a handwritten signature in all forms of contracts and agreements PKI relies on a cryptographic framework based on the existence of two keys, one public and the other private These two keys are sometimes simply referred to as a key pair.





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Informally, engineers describe the challenge of dealing with large audiences and high demand as a problem of scalability More specifically, we say that a Web appli cation can scale if it continues to be available and functional at consistent speeds as the number of users and requests continues to grow, even to very high numbers A provider's inability to deliver a document, such as the Starr report, because of server overload was thus a problem of scalability Note that this definition has nothing to do with performance As long as a slow application continues to provide consistent performance in the wake of rising demand, it is classified as scalable! Now, although scalability is commonly defined strictly as a measurement of resiliency under everincreasing user load, nobody expects a single instance of an application server on a single machine to accommodate millions of users Often people consider how well an application can scale up" by describing how effective it is to add resources, such as more CPUs, more memory, or more disks An application is considered to scale up well if it requires additional resources at a low rate For example, if we need to add 300MB RAM per 10 concurrent users on our system, we are in trouble As I discuss later, this scale-up attribute is often represented as a cost, for example, a cost per concurrent transaction Generally, three techniques can be employed to improve scalability:

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The private key is secret; that is, you should not share it with anyone An excellent place to store a private key is on a smart card The other key is public, meaning that everyone can know it A key pair can be assigned to an individual, such as yourself, or on behalf of an organization to devices such as servers and network routers Your public key needs to be shared with others in order for them to conduct secure transactions with you Your public key is contained in something called a digital certificate (see the text that follows) Digital certificate A digital certificate is an organized collection of data (a data structure) containing your public key and specific attributes that describe you, such as your job title and the organization with which you are affiliated.

Increase the resources (bigger machines, more disk, more memory) Improve the software Increase the resources and improve the software

200 - Income Tax Planning bene ciaries They have a standard deduction of zero and are allowed the same deductions as simple trusts, except that the personal exemption amount is only $100 5 Trust income A Trust accounting income This income includes interest, dividends, rents, royalties, and other items Capital gains may also be included in the income of the trust if allowed by state law Accounting income does not include DNI B Trust taxable income (1) The taxable income of a trust is calculated in the same manner as that of an individual unless indicated otherwise A trust s taxable income equals accounting income less any deduction, which is limited to DNI (2) Interest that is tax-exempt to an individual is also tax-exempt to a trust Capital gain and capital loss rules that apply to individuals also apply to estates and trusts The rules that apply to reporting ordinary gains and losses for an individual also apply to trusts and estates (3) Trusts and estates are subject to the passive activity loss rules and the at-risk rules If an owner of rental property actively participates in the management of the rental property, he or she can offset against other income up to $25,000 of net losses The offset is phased out when modi ed AGI exceeds $100,000 and eliminated at $150,000 A trust is not allowed to use the offset An estate is allowed to use the offset for taxable years ending within two years of the decedent s death (4) The rules for individual taxpayers claiming a deduction generally carry over to estates and trusts C Distributable net income (DNI) (1) The trust or estate receives a deduction based on the taxable income distributed to the bene ciaries during the year The deductible amount is computed on Schedule B, Form 1041 The income distribution deduction allowed by estates and trusts for funds distributed to bene ciaries is limited to DNI (2) Any type of income that includes DNI determines the taxability of the distribution, not the type of property received as distribution (3) Any amount distributed that is greater than the DNI is considered undistributed net income (UNI) or corpus This excess amount receives no current deduction If distributions are less than DNI, only the amount distributed can be deducted 6 Estate income tax A Estate income tax is calculated as follows: Step 1 Step 2 Step 3 Step 4 Determine adjusted total income Determine DNI Subtract DNI from adjusted total income The amount remaining is subject to tax at the estate or trust level.

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