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If you decide that your next great project is going to run on both Windows 95 and Windows NT (and heaven help us, maybe even Win32s}, the selection of your primary development platform is critical. If you get your program to work correctly on Windows 95, and don't use features specific to Windows 95, there's a pretty good chance that the code will run unmodified on Windows NT. On the other hand, Windows 95 isn't as robust as Windows NT. You may spend quite a bit more time rebooting in Windows 95 than you do under Windows NT (at least I do). This point lends credence to the argument that NT is the ideal Win32 development platform. The choice of whether to develop on Windows NT or Windows 95 seems to be intensely personal. Some developers abhor the Windows 3.1-style shell of NT 3.5 and would much rather work in Windows 95. It's likely that those same people aren't doing the kind of development work that tends to put the system in an unstable state. Others, like me, routinely put the system at risk by doing things such as writing debuggers and poking around at the operating system and therefore enjoy the incredible robustness of Windows NT. In all my work, I've crashed Windows NT only once or twice over a period of two

Logical data model: Entities Keys Attributes Sub-types Relationships Figure 10.2 The components of a data model.

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The following output shows a common mistake that is made with the monitor-port command. The user assumed that port monitoring was working, but in fact it was not working because only the parameters had been configured. The port monitoring feature had not been enabled. The user had a protocol analyzer connected to switch port 0/11. The user expected the analyzer to see the ping packets that traveled from switch port 0/12 to an external network, but the analyzer did not see the packets. (config)#monitor-port monitored Set monitored port port Set monitor port <cr> (config)#monitor-port monitored 0/12 (config)#monitor-port port 0/11 (config)#exit #ping 172.16.50.1 Sending 5, 100-byte ICMP Echos to 172.16.50.1, time out is 2 seconds: !!!!! Success rate is 100 percent (5/5), round-trip min/avg/max 40/40/40/ ms The analyzer did not see the five ping packets that the switch sent when the ping 172 .16.50.1 command was entered. Using the show port monitor command (note that the show command reverses the words port and monitor and leaves out the hyphen), the user discovered that port monitoring was not enabled. After enabling the feature, the analyzer did see the ping commands. #show port monitor Port monitoring state: Disabled Monitor port: Ethernet 0/11 Ports being monitored: Ethernet 0/12 #config t Enter configuration commands, one per line. End with CNTL/Z (config)#monitor-port (config)#exit #ping 172.16.50.1 Sending 5, 100-byte ICMP Echos to 172.16.50.1, time out is 2 seconds: !!!!! Success rate is 100 percent (5/5), round-trip min/avg/max 40/40/40/ ms #

Is broader than technology but usually handled within technology because no one else gives it much thought but everyone must be involved Flows from strategy The Zachman Framework provides an example (see later discussion) Can increase or decrease maintenance costs by 25 percent Technology architecture normally dictates how systems will be designed and implemented It must be consistent with the enterprise architecture, which is a broader concept An enterprise architecture describes in various levels of details how the business is designed and functions One common approach to enterprise architecture is the Zachman Framework Zachman divides this description into five different views, which include an ever-increasing level of detail The scope view identifies what will be included in the architecture The owners view describes the enterprise from how the owners understand it, without technical detail.

Case Study 6 An entity operates in a tax jurisdiction that receives a tax deduction equal to the intrinsic value of the share options at the date that they are exercised. The entity grants share options to its employees with a fair value of $1.6 million at the grant date. The tax jurisdiction gives a tax allowance for the intrinsic value of the options, which is $2 million. The tax rate applicable to the entity is 30%, and the share options vest in two years time. Required Explain how this transaction is accounted for. Solution A deferred tax asset would be recognized of $2 million times the 30% tax rate times one year divided by two years, which equals $300,000. The income statement would be credited with $1.6 million times 30% times 1/2, which is $240,000, and equity would be credited with $0.4 million times 30% times 1/2, which is $60,000. Because the intrinsic value of $2 million exceeds the expense that will be charged of $1.6 million, part of the deferred tax asset is recorded in equity. If in the future the expense exceeds the intrinsic value, the amount recorded in equity will be taken to income. Obviously the deferred tax will be recognized only if there are sufficient taxable profits predicted for the future against which it can be offset.

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