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• Trigger IP ban based on request of given file?

  - by Mike Atlas

  I run a website where "x.php" was known to have vulnerabilities. The vulnerability has been fixed and I don't have "x.php" on my site anymore. As such with major public vulnerabilities, it seems script kiddies around are running tools that hitting my site looking for "x.php" in the entire structure of the site - constantly, 24/7. This is wasted bandwidth, traffic and load that I don't really need. Is there a way to trigger a time-based (or permanent) ban to an IP address that tries to access "x.php" anywhere on my site? Perhaps I need a custom 404 PHP page that captures the fact that the request was for "x.php" and then that triggers the ban? How can I do that? Thanks! EDIT: I should add that part of hardening my site, I've started using ZBBlock: This php security script is designed to detect certain behaviors detrimental to websites, or known bad addresses attempting to access your site. It then will send the bad robot (usually) or hacker an authentic 403 FORBIDDEN page with a description of what the problem was. If the attacker persists, then they will be served up a permanently reccurring 503 OVERLOAD message with a 24 hour timeout. But ZBBlock doesn't do quite exactly what I want to do, it does help with other spam/script/hack blocking.

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• How are these bullets done?

  - by Mike

  I really want to know how the bullets in Radiangames Inferno are done. The bullets seem like they are just billboard particles but I am curious about how their tails are implemented. They can curve so this means they are not just a billboard. Also, they appear continuous which implies that the tails are not made of a bunch of smaller particles (I think). Can anyone shead some light on this for me?

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• Ubuntu will not start due to full partitions

  - by mike

  I left my computer downloading all the night and I did download 35 GB of movies (legal ...). I restarted the computed in the morning then I booted in my encrypted Windows partition for my work. I have left my computer downloading 35GB of files and when I restarted in the morning, I booted Windows. When I tried to access Ubuntu, it failed to boot and in low-graphic mode told me that it won't boot because the partition is full. I tried rescue and it reported 0 MB free. I also cannot delete files with sudo rm as all are impossible due to a read-only file system. I can mount it in Windows but there is a "write protection" there, also. Should I try a live USB?

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• Sprite Animation Toolkits for iPhone

  - by Mike Eggleston

  Does anyone know of any good (and preferably free) Sprite Animation Toolkits/Libraries for iOS development? This library should be able to handle the collision detection and the movement of the sprites. Back in the 90's there was a Pascal library called Sprite Animation Toolkit by Ingemar Ragnemalm that handled a lot of the heft to create animations and the such. I am just wondering if there is anything like that in the iOS world?

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• Does purposely linking to an invalid URL and then using 301 affect SEO?

  - by Mike

  On a section of my site, I am currently using .htaccess rewrites to put the ID as part of the URL instead of in the query, like so: RewriteRule ^([a-z_]+)?/?tours/([0-9]+)/(.*) /tours/tour_text.php?lang=$1&id=$2&urlstr=$3 [L] For example, if someone goes to /en/tours/12/some-text-here it will rewrite it to /tours/tour_text.php?lang=en&id=12&urlstr=some-text-here. However I don't want the users to be able to put just any text, so if they type in the wrong some-text-here part it will 301 redirect them to the right page. This works perfectly, but I can see a potential problem potential arising when localizing the website, so I just wanted to make sure it's not actually a problem. How it is now, if someone goes to /en/tours/12/some-text-here, the anchor to the Spanish version of that page will be /es/tours/12/some-text-here (i.e. only changing the "en" to "es"), and then the script will then 301 them to the correct Spanish text (something like /es/tours/12/algun-texto-aqui). And the reverse will also be the same. The anchor on the Spanish version to the English version would be /en/tours/12/algun-texto-aqui and then they will be forwarded with 301 back to /en/tours/12/some-text-here. Basically, the anchor changes the language and the 301 changes the string at the end. So I have two questions: Does purposely and permanently having invalid URLs on your site that get 301'ed to the correct ones have any effect on SEO? I could make it just show the correct URL to begin with, but this is a significant amount of work due to how I am handling the translations, so I would prefer just to 301 them. Will the invalid URLs that are contained in the links be added to the search engine indexes even if they get 301'ed to another page?

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• Should I use JavaFx properties?

  - by Mike G

  I'm usually very careful to keep my Model, View, and Controller code separate. The thing is JavaFx properties are so convenient to bind them all together. The issue is that it makes my entire code design dependent on JavaFx, which I feel I should not being doing. I should be able to change the view without changing too much of the model and controller. So should I ignore the convenience of JavaFx properties, or should I embrace them and the fact that it reduces my codes flexibility.

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• Fetching Partition Information

  - by Mike Femenella

  For a recent SSIS package at work I needed to determine the distinct values in a partition, the number of rows in each partition and the file group name on which each partition resided in order to come up with a grouping mechanism. Of course sys.partitions comes to mind for some of that but there are a few other tables you need to link to in order to grab the information required. The table I’m working on contains 8.8 billion rows. Finding the distinct partition keys from this table was not a fast operation. My original solution was to create  a temporary table, grab the distinct values for the partitioned column, then update via sys.partitions for the rows and the $partition function for the partitionid and finally look back to the sys.filegroups table for the filegroup names. It wasn’t pretty, it could take up to 15 minutes to return the results. The primary issue is pulling distinct values from the table. Queries for distinct against 8.8 billion rows don’t go quickly. A few beers into a conversation with a friend and we ended up talking about work which led to a conversation about the task described above. The solution was already built in SQL Server, just needed to pull it together. The first table I needed was sys.partition_range_values. This contains one row for each range boundary value for a partition function. In my case I have a partition function which uses dayid values. For example July 4th would be represented as an int, 20130704. This table lists out all of the dayid values which were defined in the function. This eliminated the need to query my source table for distinct dayid values, everything I needed was already built in here for me. The only caveat was that in my SSIS package I needed to create a bucket for any dayid values that were out of bounds for my function. For example if my function handled 20130501 through 20130704 and I had day values of 20130401 or 20130705 in my table, these would not be listed in sys.partition_range_values. I just created an “everything else” bucket in my ssis package just in case I had any dayid values unaccounted for. To get the number of rows for a partition is very easy. The sys.partitions table contains values for each partition. Easy enough to achieve by querying for the object_id and index value of 1 (the clustered index) The final piece of information was the filegroup name. There are 2 options available to get the filegroup name, sys.data_spaces or sys.filegroups. For my query I chose sys.filegroups but really it’s a matter of preference and data needs. In order to bridge between sys.partitions table and either sys.data_spaces or sys.filegroups you need to get the container_id. This can be done by joining sys.allocation_units.container_id to the sys.partitions.hobt_id. sys.allocation_units contains the field data_space_id which then lets you join in either sys.data_spaces or sys.file_groups. The end result is the query below, which typically executes for me in under 1 second. I’ve included the join to sys.filegroups and to sys.dataspaces, and I’ve  just commented out the join sys.filegroups. As I mentioned above, this shaves a good 10-15 minutes off of my original ssis package and is a really easy tweak to get a boost in my ETL time. Enjoy.

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• HD Video Peformance Unacceptable

  - by Mike Hasselbeck

  Was wondering if anyone could help me boost HD 1080p video performance on my machine? I've got an AMD Athlon X2 Dual Core processor, 2 gb RAM & an ATI Radeon 5450 video card. I've installed the latest ATI Catalyst drivers, I installed the hardware acceleration things and linked them (I believe) to VLC. Still, it's still not running as well as I would like. Any thoughts or suggestions? Any help would be much appreciated. Thanks!

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• USB device not accepting address

  - by Mike Williamson

  I have a series of machines that I am building for work that have usb card readers. When I boot them I get a long series of messages: ... [ 2347.768419] hub 1-6:1.0: unable to enumerate USB device on port 6 [ 2347.968178] usb 1-6.6: new full-speed USB device number 10 using ehci_hcd [ 2352.552020] usb 1-6.6: device not accepting address 10, error -32 [ 2352.568421] hub 1-6:1.0: unable to enumerate USB device on port 6 [ 2352.768179] usb 1-6.6: new full-speed USB device number 12 using ehci_hcd [ 2357.352033] usb 1-6.6: device not accepting address 12, error -32 ... On some older machines this only takes a few attempts before the card reader finally accepts an address, while on newer machines it can take many minutes. Changing hardware is not an option and plugging the usb card reader into a different port is only an option for the older manchines. This was a problem under 11.04 and I am now running the 12.04 beta and its still happening. Is there something I can do in the software (a udev rule perhaps?) that would fix this? Any advice appreciated. I'm happy to provide more details if you need them.

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• Saddling your mountain lion with JDeveloper

  - by Blueberry Coder

  Last October, Apple released Java Update 2012-006. This patch brought the Apple-provided JDK for OS X Lion v10.7 and OS X Mountain Lion v10.8 to version 1.6.0_37. At the same time, it disabled the Apple Java plugins and removed the Java Preferences panel that enabled users to manage the various Java releases on their computer. On the Windows and Linux platforms, JDeveloper 11g R1 has been certified  to run on Java 7 since patch set 5. This is not the case on OS X.   ( The above is not a typo. Apple's OS for personal computer is now known as OS X; the « Mac » prefix has been dropped with the 10.8 release. And it's pronounced « Oh-Ess-Ten », by the way. Yes, I am a nitpicker. I know... ) Please note JDeveloper 11g R2 is not certified either. On any platform. It will generally work, but there are known issues with ADF Mobile. Personally, I would recommend to wait for 12c before going to JDK 7.  Now, suppose you have installed Oracle's JDK 7 on your Mac. JDeveloper will not run on it. It will even not install. Susan and I discovered this the hard way while setting up the ADF Mobile hands-on lab we ran at the UKOUG 2012 conference. The lab was a great success nevertheless, attracting nearly a hundred delegates. It was great to see the interest ADF Mobile already generates, especially among PL/SQL Developers and DBAs. But what did we do to make it work?  While Java Update 2012-006 removed the Java Preferences panel, it leaved in place OS X's command-line Java infrastructure. Thus, it is possible to invoke the Apple JDK 6 to start the JDeveloper installer. Suppose your user is named « Fred », and that the JDeveloper installer is on your desktop. You can execute the following command in a terminal window (on a single line) to start the installer:  /usr/libexec/java_home --version 1.6.0  --exec java -jar /Users/Fred/Desktop/jdevstudio11116install.jar  The JDeveloper installer, being provided a valid JDK reference, will set up the IDE and embedded WebLogic Server instance accordingly. Clever engineering at its finest!

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• Forking project on Github etiquette

  - by Mike Wills

  There is a project on Github that I mostly like and want to use. There are a few things I want to do differently/remove that doesn't make sense for what I want/need. Also I want to add a few things as well. As I understand it, I should fork the project and I can make whatever changes I want and push back to my fork. From there, I also want to occasionally pull into my fork the changes from the original project so I get the latest bug fixes/features. Am I off-base of how I think it should work? How would bring in the changes from the original project?

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• Pitching My Software-Should I Get a Patent? [closed]

  - by Mike

  This Thursday I will be filming for a Canadian TV Show where I will be pitching my software to 5 Canadian Millionaires to invest in. The software is ridiculously basic but it is for sports teams, specifically football and basketball teams. (The show won't air till September) I made this in Adobe Flash using Actionscript. I have been selling the software to sports teams in the USA mostly including University Teams for $20. I have only sold 32 copies ($640), but I don't advertise, I just write articles on the subject. Now my question is this: I have no patent on this software since I have been doing this casually. Is it a bad idea to go onto this TV show and ask them for money for a software patent? Or should I be asking money for marketing/other things? Note: I also have no idea how much I should ask for. I know absolutely nothing about software patents but if it matters no other software exists that does this exact thing (however it could be easily duplicated).

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• Consolidating multiple domain names

  - by Mike

  I have a client that has three separately hosted copies of their website, each on a separate domain name. The websites are all essentially the same, bar a few discrepancies caused by badly managed updates in the past. I will soon be launching a completely new website for them, at which point, all three domain names are to resolve to the same web server. One domain name will become the default domain name that they refer to in all their literature, and the other two will simply be used as catch-alls for old links, bookmarks, and so on. I would like to know what people consider the best route to achieve this. My plan so far is: Get the new site up and running on the new webserver. Change the relevant A record of the default domain name to point to the new webserver. a) Keep the existing hosting accounts in operation. Create a list of 301 redirects from old page names on the old site to new page names on the new site. or b) Configure CNAME records for the non-default domain names, each pointing to the new webserver. Create a list of 301 redirects on the new site that redirect from old page names to new page names. If my understanding is correct, 3a will help to maintain whatever search engine rankings the sites already have (I know it's not going to be perfect), while at the same time informing search engines that the old domain names are no longer in use. What's a good approach to take here?

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• Frustrated with MythTV 0.26

  - by Mike

  I've been using MythTV for a while now. Until a hardware crash I had a 0.25 box running without problems. Had to get new hardware and am now in the process of setting up 0.26. Every time I pick a menu option, it hangs for 1 minute. Every time I try to start the backend, same thing. I pick a new theme in the frontend, but it never gets used. I try to test audio, but all I get is static (from the proper channels though). I've setup the storage groups in the backend and put a video in /storage/videos but the front end won't see it when I scan for changes. I make changes in the front end configuration and they don't get saved (or get lost randomly 2-3 reloads later). Obviously there is something I am doing catastrophically wrong, but I have no idea what. Are the storage groups not working yet? Maybe I need to delete all the storage group entries and just use the front end override to set the path? I'm currently using lvm across 3 hard disks, and this has worked well for me in the past. I'd like to use storage groups, but frankly I don't see them working yet at all - especially not for videos (which is what we watch 99% of the time). Anyone have any suggestions for me to try before I just call 0.26 bad names and wipe the system?

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• Big Companies Influence Retail in 2010

  - by David Dorf

  From a retail industry perspective, 2010 will go down as the year mobile went mainstream, the economy recovered from the crash, and Facebook surpassed Google as the most influential online property. While the economy certainly had the biggest impact on the retail industry, a few big companies also exerted influence. Here's a rundown and a look back at 2010: Apple -- Steve Jobs and company continued to lead the mobile pack. Consumers are using their iPhones to shop, retailers are using the iPod Touch for mobile checkout, and both are embracing the iPad as the next wave of technology. The Next Technology from Apple Mobile Platforms in Retail Apple Stores, Touch2Systems, and the iPad Google -- Not to be outdone, Google's Android platform grew faster than Apple's, plus they support QRCodes natively and will probably beat Apple to NFC. Google Checkout, Product Search, and Boutiques.com continue to impact the e-commerce scene. Google Leverages Like.com Facebook -- While the movie The Social Network certainly made Facebook a household name, Connect, Places, and seeing the "like" button all over the Web really pushed Facebook everywhere. 2010 set the foundations for f-commerce. Facebook Participatory Promotions Crowd Savers What's the value of a Facebook fan? Step Aside Google Leveraging Social Networks for Retail Social Shopping at Nine West Groupon -- This newcomer executed on a simple concept flawlessly, making them the fasted company to reach $1B in revenue. (See cool chart from Silicon Alley Insider.) Google's offer of $5-6B wasn't enough, so now they are raising an additional $1B in funding, presumably to buy-up all the copycats across the globe. Changing the Way We Shop Amazon -- As if leading the e-commerce charge wasn't enough, Amazon shook things up with their purchase of Woot and release of their Price Checker mobile app. They continue to push boundaries with Kindle, and don't seem worried about the iPad at all. You Can't Win on Price Amazon Looks at Your Social Graph eBay -- Acquiring Skype didn't exactly work out, but eBay's purchase of PayPal and RedLaser are driving the company forward. They are still a major force. Bump the Bill Oracle, SAP, HP, IBM, and Cisco left their marks on the retail industry as well with various acquisitions and CxO shake-ups. We'll just have to wait and see what 2011 brings next.

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• How to install "libgtk1.2" on Ubuntu 12.04/64bit?

  - by Mike Redford

  Is there any way to install "libgtk1.2" on Ubuntu 12.04, please? I try to install that in terminal : sudo apt-add-repository ppa:adamkoczur/gtk1.2 sudo apt-get update sudo apt-get install libgtk1.2 Output : Reading package lists... Done Building dependency tree Reading state information... Done E: Unable to locate package libgtk1.2 E: Couldn't find any package by regex 'libgtk1.2' any suggestion ?

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• Compiling for T4

  - by Darryl Gove

  I've recently had quite a few queries about compiling for T4 based systems. So it's probably a good time to review what I consider to be the best practices. Always use the latest compiler. Being in the compiler team, this is bound to be something I'd recommend But the serious points are that (a) Every release the tools get better and better, so you are going to be much more effective using the latest release (b) Every release we improve the generated code, so you will see things get better (c) Old releases cannot know about new hardware. Always use optimisation. You should use at least -O to get some amount of optimisation. -xO4 is typically even better as this will add within-file inlining. Always generate debug information, using -g. This allows the tools to attribute information to lines of source. This is particularly important when profiling an application. The default target of -xtarget=generic is often sufficient. This setting is designed to produce a binary that runs well across all supported platforms. If the binary is going to be deployed on only a subset of architectures, then it is possible to produce a binary that only uses the instructions supported on these architectures, which may lead to some performance gains. I've previously discussed which chips support which architectures, and I'd recommend that you take a look at the chart that goes with the discussion. Crossfile optimisation (-xipo) can be very useful - particularly when the hot source code is distributed across multiple source files. If you're allowed to have something as geeky as favourite compiler optimisations, then this is mine! Profile feedback (-xprofile=[collect: | use:]) will help the compiler make the best code layout decisions, and is particularly effective with crossfile optimisations. But what makes this optimisation really useful is that codes that are dominated by branch instructions don't typically improve much with "traditional" compiler optimisation, but often do respond well to being built with profile feedback. The macro flag -fast aims to provide a one-stop "give me a fast application" flag. This usually gives a best performing binary, but with a few caveats. It assumes the build platform is also the deployment platform, it enables floating point optimisations, and it makes some relatively weak assumptions about pointer aliasing. It's worth investigating. SPARC64 processor, T3, and T4 implement floating point multiply accumulate instructions. These can substantially improve floating point performance. To generate them the compiler needs the flag -fma=fused and also needs an architecture that supports the instruction (at least -xarch=sparcfmaf). The most critical advise is that anyone doing performance work should profile their application. I cannot overstate how important it is to look at where the time is going in order to determine what can be done to improve it. I also presented at Oracle OpenWorld on this topic, so it might be helpful to review those slides.

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• How to modify Dreamweaver's SpryMenuBar.js to send a msgbox on what menu was clicked?

  - by Mike

  I have a simple HTML webpage made in Dreamweaver with a SpryMenuBar. When I click on a menu item, I want to send a pop up message box that says which menu item was clicked. (This is not really my objective but once I can learn to hook into the spry java script with a mouse click listener I can try to do what I am really after.) The problem is for some reason I can't seem to get started with this seemingly simple task. Does anybody know how to revise the SpryMenuBar.js to make a msgbox showing the item that was clicked? For example if I click a menu that say's 'Contact us', I wan't to throw a message box that says "You pressed, Contact us". Note: My final objective is to actually call another function that changes text in the center of my page, depending on what menu item was clicked.

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• Moving from C# to Java [closed]

  - by Mike

  I worked over 5 years as C# software developer, but last time I often think, should I learn Java platform (especially Java EE)? On job sites I see that there are much more Java jobs than .NET (financial, corporate sector) and Java salaries 20-25% higher than C#. But on the opposite side I see that job count trend for C# is growing last 7 years, but Java job trend is nearly constant. Is this fact a sign that soon situation will change and C# job became more profitable? I will be grateful for any advice or your opinion! Thank you.

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• Parallel Class/Interface Hierarchy with the Facade Design Pattern?

  - by Mike G

  About a third of my code is wrapped inside a Facade class. Note that this isn't a "God" class, but actually represents a single thing (called a Line). Naturally, it delegates responsibilities to the subsystem behind it. What ends up happening is that two of the subsystem classes (Output and Timeline) have all of their methods duplicated in the Line class, which effectively makes Line both an Output and a Timeline. It seems to make sense to make Output and Timeline interfaces, so that the Line class can implement them both. At the same time, I'm worried about creating parallel class and interface structures. You see, there are different types of lines AudioLine, VideoLine, which all use the same type of Timeline, but different types of Output (AudioOutput and VideoOutput, respectively). So that would mean that I'd have to create an AudioOutputInterface and VideoOutputInterface as well. So not only would I have to have parallel class hierarchy, but there would be a parallel interface hierarchy as well. Is there any solution to this design flaw? Here's an image of the basic structure (minus the Timeline class, though know that each Line has-a Timeline): NOTE: I just realized that the word 'line' in Timeline might make is sound like is does a similar function as the Line class. They don't, just to clarify.

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• How to avoid throwing vexing exceptions?

  - by Mike

  Reading Eric Lippert's article on exceptions was definitely an eye opener on how I should approach exceptions, both as the producer and as the consumer. However, I'm still struggling to define a guideline regarding how to avoid throwing vexing exceptions. Specifically: Suppose you have a Save method that can fail because a) Somebody else modified the record before you, or b) The value you're trying to create already exists. These conditions are to be expected and not exceptional, so instead of throwing an exception you decide to create a Try version of your method, TrySave, which returns a boolean indicating if the save succeeded. But if it fails, how will the consumer know what was the problem? Or would it be best to return an enum indicating the result, kind of Ok/RecordAlreadyModified/ValueAlreadyExists? With integer.TryParse this problem doesn't exist, since there's only one reason the method can fail. Is the previous example really a vexing situation? Or would throwing an exception in this case be the preferred way? I know that's how it's done in most libraries and frameworks, including the Entity framework. How do you decide when to create a Try version of your method vs. providing some way to test beforehand if the method will work or not? I'm currently following these guidelines: If there is the chance of a race condition, then create a Try version. This prevents the need for the consumer to catch an exogenous exception. For example, in the Save method described before. If the method to test the condition pretty much would do all that the original method does, then create a Try version. For example, integer.TryParse(). In any other case, create a method to test the condition.

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• Launching LibreOffice Files - Unusual Window Behaviour

  - by Mike

  Ubuntu 11.10 Unity. If I launch LibreOffice Files (ODS, ODT, ODP) with a double click in their home folders they launch with the appropriate application (Calc, Writer, Impress) however the application windows do not display the usual Close, Minimize, Restore buttons in the left hand corner. There is just a blank space where they should be. In the Unity launcher on the left there is not the expected white arrow next to the launcher icon and the open app is not seen by the ALT+TAB keystroke when you have multiple windows open. For example: if you have an app open in this way and say Firefox, if you minimize Firefox you are only left with the desktop and you have no way to locate the open LibreOffice app. Clicking the app's icon in the launcher simply opens another instance. A messy workaround is to click [Firefox] to a restored window and the LibreOffice app can be seen behind it allowing a mouse click to bring it forward. If I open the LibreOffice app from the launcher and then Open a file from its menu, it all behaves as expected. I don't find this as convenient; anyone know how to fix the bad behaviour?

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• Bringing in New Architecture During Maintenance on Legacy Systems

  - by Mike L.

  I have been tasked with adding some new features to a legacy ASP.NET MVC2 project. The codebase is a disaster and I want to write these new features with some thought behind the implementation and not just throw these new features into the mess. I would like to introduce things like dependency injection and the orchestrator pattern; just to the code that I am going to write. I don't have enough time to try to refactor the entire system. Is it OK to not be consistent with the rest of the codebase and add new features following different design principles? Should I not introduce new patterns and just get the features implemented? I feel like it might be confusing to the next person to see parts of the system using a design that other parts are not following.

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• T-SQL Tuesday #006 Round-up!

  - by Mike C

  T-SQL Tuesday this month was all about LOB (large object) data. Thanks to all the great bloggers out there who participated! The participants this month posted some very impressive articles with information running the gamut from Reporting Services to SQL Server spatial data types to BLOB-handling in SSIS. One thing I noticed immediately was a trend toward articles about spatial data (SQL Server 2008 Geography and Geometry data types, a very fun topic to explore if you haven’t played around with...(read more)

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• Seven Accounting Changes for 2010

  - by Theresa Hickman

  I read a very interesting article called Seven Accounting Changes That Will Affect Your 2010 Annual Report from SmartPros that nicely summarized how 2010 annual financial statements will be impacted.  Here’s a Reader’s Digest version of the changes: 1.  Changes to revenue recognition if you sell bundled products with multiple deliverables: Old Rule: You needed to objectively establish the “fair value” of each bundled item. So if you sold a dishwasher plus installation and could not establish the fair value of the installation, you might have to delay recognizing revenue of the dishwasher days or weeks later until it was installed. New Rule (ASU 2009-13): “Objective” proof of each service or good is no longer required; you can simply estimate the selling price of the installation and warranty. So the dishwasher vendor can recognize the dishwasher revenue immediately at the point of sale without waiting a few weeks for the installation. Then they can recognize the estimated value of the installation after it is complete. 2.  Changes to revenue recognition for devices with embedded software: Old Rule: Hardware devices with embedded software, such as the iPhone, had to follow stringent software revrec rules. This forced Apple to recognize iPhone revenues over two years, the period of time that software updates were provided. New Rule (ASU 2009-14): Software revrec rules no longer apply to these devices with embedded software; these devices can now follow ASU 2009-13. This allows vendors, such as Apple, to recognize revenue sooner. 3.  Fair value disclosures: Companies (both public and private) now need to spend extra time gathering, summarizing, and disclosing information about items measured at fair value, such as significant transfers in and out of Level 1(quoted market price), Level 2 (valuation based on observable markets), and Level 3 (valuations based on internal information). 4.  Consolidation of variable interest entities (a.k.a special purpose entities): Consolidation rules for variable interest entities now require a qualitative, not quantitative, analysis to determine the primary beneficiary. Instead of simply looking at the percentage of voting interests, the primary beneficiary could have less than the majority interests as long as it has the power to direct the activities and absorb any losses.  5.  XBRL: Starting in June 2011, all U.S. public companies are required to file financial statements to the SEC using XBRL. Note: Oracle supports XBRL reporting. 6.  Non-GAAP financial disclosures: Companies that report non-GAAP measures of performance, such as EBITDA in SEC filings, have more flexibility.  The new interpretations can be found here: http://www.sec.gov/divisions/corpfin/guidance/nongaapinterp.htm.  7.  Loss contingencies disclosures: Companies should expect additional scrutiny of their loss disclosures, such as those from litigation losses, in their annual financial statements. The SEC wants more disclosures about loss contingencies sooner instead of after the cases are settled.

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