CCH Tax Day ReportIdaho residents who rented out a room in their Boise home for short term lodging using an online reservation platform were liable for 6% sales tax, 2% travel and convention tax, and 5% Greater Boise Auditorium District tax on the lodging fees charged to guests. A hotel/motel means an establishment which provides lodging to members of the public for a fee, and includes condominiums, townhouses, or any other establishment which makes a sale of lodging. Hotel or motel means any person regularly engaged in the business of furnishing rooms for use or occupancy, whether personal or commercial. Although the taxpayers only rented out a single room, rather than several rooms, they still came within the definition of a hotel/motel. Further, it was the taxpayers, not the online platform, who actually rented the room as retailers and thus owed the sales taxes.Decision Nos. 1-328-246-784, 0-231-911-424, 0-941-912-064 , Idaho State Tax Commission, April 16, 2016 , received September 8, 2016, ¶400-799
The IRS has extended for an additional year the waiver of the 5-year eligibility limitation on making automatic accounting method changes to comply with the tangible property regulations (“repair regulations”) generally provided in Reg. §1.263(a)-1, Reg. §1,263(a)-2, and Reg. §1.263(a)-3) (T.D. 9636 (September 19, 2013)) and certain related final MACRS regulations (T.D. 9689 (August 14, 2014)). As extended, the 5-year eligibility limitation will not apply to changes made for tax years beginning before January 1, 2017.Comment: The 5-year eligibility limitation, which is provided in Section 5.01(1)(f) of Rev. Proc. 2015-13, I.R.B. 2015-5, 419, prohibits a taxpayer from filing a change in accounting method for an item using the automatic consent procedures if the taxpayer made or requested an accounting method change for the same item during any of the five tax years ending with the year of change. If the 5-year eligibility limitation prevents a taxpayer from using the automatic procedure, the taxpayer must file using the nonautomatic procedures described in Rev. Proc. 2015-13. The nonautomatic procedures require actual IRS consent to make the change and the payment of a significant filing fee which is not charged for automatic changes.In the case of the tangible property regulations and related MACRS regulations, the eligibility limitation was temporarily waived and did not apply to changes filed in tax years beginning before January 1, 2016. The one year extension to tax years beginning before January 1, 2017, applies to the following automatic accounting method changes allowed by Rev. Proc. 2016-29, I.R.B. 2016-21, 880:(1) Section 11.08, relating to changes in methods of accounting for tangible property under the final tangible property repair regulations of T.D. 9636 (September 19, 2013).(2) Section 6.14, relating to a change from a permissible to another permissible method of accounting for depreciation of MACRS property under Reg. §1.168(i)-1 (relating to general asset accounts), Reg. §1.168(i)-7 (relating to item accounts), and Reg. §1.168(i)-8 (relating to dispositions), as applicable;(3) Section 6.15, relating to a change in method of accounting for dispositions of a building or structural component under Reg. §1.168(i)-8;(4) Section 6.16, relating to a change in method of accounting for dispositions of tangible depreciable assets (other than a building or its structural components) under Reg. §1.168(i)-8; and(5) Section 6.17, relating to a change in method of accounting for dispositions of tangible depreciable assets in a general asset account under Reg. §1.168(i)-1.The waiver also applies for purposes of the concurrent automatic changes that are specifically referenced in the preceding sections of Rev. Proc. 2016-29.The eligibility rule of Section 5.01(1)(d) of Rev. Proc. 2015-13 is also waived an additional year for Section 11.08 method changes made for tax years beginning before January 1, 2017, to comply with the final tangible property regulations. The Section 5.01(1)(d) eligibility rule prevents a taxpayer from making automatic accounting method changes in its final tax year of business.A taxpayer who filed a Form 3115 before December 20, 2016, to make any of these changes under the advance consent procedure may choose to make the change under the automatic change procedures if the request is still pending with the national office on December 20, 2016, and the taxpayer converts to the automatic procedures before the later of January 19, 2017, or the date the IRS national office rules on the advance consent request. Specific requirements for making the conversion to the automatic consent procedure are provided.Rev. Proc. 2016-29, I.R.B. 2016-21, 880, is modified, effective December 20, 2016.Notice 2017-6, 2017FED ¶46,204Other References:Code Sec. 162CCH Reference – 2016FED ¶8610.143Code Sec. 168CCH Reference – 2016FED ¶11,279.18CCH Reference – 2016FED ¶11,279.337CCH Reference – 2016FED ¶11,279.70Code Sec. 263CCH Reference – 2016FED ¶13,709.105Code Sec. 446CCH Reference – 2016FED ¶20,620.285Tax Research ConsultantCCH Reference – TRC ACCTNG: 21,302.10CCH Reference – TRC BUSEXP: 9,099CCH Reference – TRC DEPR: 15,304.28
An incarcerated individual’s Collection Due Process (CDP) case was not moot. The IRS did not concede the individual’s liability for the penalties and reserved the right to reassess them sometime in the future.BackgroundAfter the individual submitted nine trust tax returns for three tax years, the IRS assessed frivolous return penalties and issued a Notice of Federal Tax Lien (NFTL) to collect the penalties. During his CDP hearing, and in the Tax Court, the individual challenged his liability for the penalties. Before trial, the IRS abated the penalties, released the lien and moved to dismiss the case for mootness.ArgumentThe IRS argued that since the CDP hearing included a valid liability challenge, withdrawing the NFTL mooted the entire case. However, the Tax Court refused to dismiss the case because the IRS expressly reserved its right to reassess the same penalties, forcing the individual to go through the entire CDP process again to obtain judicial review of his liability. Further, the Tax Court’s jurisdiction was not restricted to the NFTL that triggered the collection proceeding, but extended to every issue within the CDP hearing.Case not mootMoreover, in order to establish mootness, the IRS was required to show that:(1) there is no reasonable expectation that the conduct would recur, and(2) interim relief or events completely and irrevocably eradicated the effects of the alleged violation.The IRS failed both prongs of the test because (1) it failed to assert that it would not reassess the penalties, and (2) the interim relief (releasing the lien and abating the penalties) did not irrevocably eradicate the effects of the violation. Therefore, the penalty issue was not moot.D.M. Vignon, 149 TC No. 4, Dec. 60,972To learn more about CDP hearings go to CCH Webinars
Texas expects to amend its sales tax nexus rules to include an economic presence standard in the wake of the decision in Wayfair v. South Dakota. Guidance issued by the Comptroller advises that the state will keep using the physical presence nexus standard until early 2019.What happened in Wayfair?In South Dakota v. Wayfair, the U.S. Supreme Court held that physical presence is no longer required to establish sales and use tax nexus. As a result, out-of-state sellers with no physical presence in South Dakota may be subject to sales and use tax if:the seller’s gross sales from the sale of taxable items delivered in South Dakota exceed $100,000; orthe seller sold taxable items for delivery in South Dakota in 200 or more separate transactions.How is Texas Reacting?Until further notice, Texas will continue to follow the physical presence nexus standard. All related guidance previously released by the Comptroller’s office is still valid. So, for right now, nothing changes.However, the Comptroller expects to amend Texas’ rules to establish an economic nexus standard for remote sellers. He expects the new rules to be based on gross sales, and also possibly on the number of transactions. The anticipated effective date for new rules is early 2019.The Comptroller also stated that there will be no retroactive application of new economic presence rules to remote sellers.The complete newsletter is available at https://comptroller.texas.gov/taxes/tax-policy-news/.Tax Policy News, Texas Comptroller of Public Accounts, July 2018Login to read more tax news on CCH® AnswerConnect or CCH® Intelliconnect®.Not a subscriber? Sign up for a free trial or contact us for a representative.Learn about the decision in South Dakota v. Wayfair and get CPE Credit at Quill Overturned: Understanding State Tax Issues.
New Jersey has adopted new regulations to implement the Garden State Film and Digital Media Jobs Program, which provides a credit against corporate and personal income taxes for production of film and digital media content. (TAXDAY 2018/07/09, S.19)Program CreditUnder the program, eligible taxpayers are allowed a tax credit of 30% of the qualified film production expenses or 20% of the qualified digital media content production expenses incurred after July 1, 2018, but before July 1, 2023. The allowable credit is increased to 35% of the qualified film production expenses or 25% of the qualified digital media content production expenses of the taxpayer for the expenses incurred for services performed and tangible personal property used or consumed from a vendor whose primary business is located in Atlantic, Burlington, Camden, Cape May, Cumberland, Gloucester, Mercer, or Salem County.Adopted RegulationsThe adopted regulations provide specific information on the scope of the credit, including:– definitions;– eligibility criteria;– application requirements and fees;– credit amounts and carryforward information; and– application evaluations and appeals.N.J.A.C. 19:31-21, New Jersey Division of Taxation, effective November 9, 2018, and expire June 28, 2019Login to read more tax news on CCH® AnswerConnect or CCH® Intelliconnect®.Not a subscriber? Sign up for a free trial or contact us for a representative.
President Donald Trump has said that he will not sign a Senate-approved stopgap spending bill to avert a government shutdown at midnight on December 21. The president will not sign the Senate-approved temporary spending bill “because of his legitimate concern for border security,” House Speaker Paul Ryan, R-Wis., told reporters at the White House on December 20 after exiting a meeting with Trump.CRDuring the meeting at the White House, Trump met with several top House Republicans on how to obtain border security funding. Some of the key lawmakers at the meeting included Ryan, House Majority Leader Kevin McCarthy, R-Calif., and House Majority Whip Steve Scalise, R-La.Trump had originally hoped to have funding for border security provided in a more long-term government funding bill, but Congressional Democrats would not agree during recent negotiations to his requested figure of $5 billion. Thus, to avert a partial government shutdown at midnight on December 21, the Senate approved a continuing resolution (CR) (HR 695) on December 19 that would keep the government open through February 8.However, immediate chaos erupted on Capitol Hill among House Republicans and Trump’s conservative-leaning base. Freedom Caucus Chairman Mark Meadows, R-N.C., has urged the president to demand funding for a border wall or veto the stopgap spending bill if approved by the House.Meanwhile, Senate Minority Leader Charles E. Schumer, D-N.Y., took to the Senate floor on December 20 to say that Trump should sign the CR. It is “indisputable that a shutdown would fall on President Trump’s back,” Schumer added. Despite Trump’s previous statements that he would let the government shutdown over border security funding, Senate Democrats and Republicans alike are reportedly surprised by Trump’s move not to sign the stopgap measure.At a White House signing of separate legislation later in the day, Trump remarked upon his refusal to sign a CR without border security funding. “I’ve made my position very clear – any measure that funds the government must include border security,” Trump said. “I look forward to signing a bill that fulfills our fundamental duty to the American people…we’ll be working on that…hopefully, that will all come together,” Trump added.IRSIn the event of a government shutdown, many IRS operations that are not tied to annual appropriations will continue to be performed, as noted in the IRS’s Fiscal Year (FY) 2019 Lapsed Appropriations Contingency Plan. Notably, the implementation of the Tax Cuts and Jobs Act (TCJA) (P.L. 115-97) would generally continue by congressional funding that remains available until September 30, 2019. However, House Appropriation Committee Democrats have estimated that approximately 52,000 IRS employees would be furloughed if the government shuts down.HouseAdding to an eventful December 20 on Capitol Hill, the House Rules Committee scheduled an impromptu meeting to consider the CR along with a new amendment that would add over $5 billion in border security funding as well as certain disaster aid. Procedurally, the Rules Committee must establish a rule for debating a bill before it can be brought to the House floor for a vote. At press time on December 20, the House approved the rule to the revamped CR by a 221-to-179 vote, thus allowing the measure to come to the floor.A full chamber vote is expected on the amended CR late in the evening on December 20. If approved by the House, the new version must return to the Senate for approval.By Jessica Jeane, Senior News EditorLogin to read more tax news on CCH® AnswerConnect or CCH® Intelliconnect®.Not a subscriber? Sign up for a free trial or contact us for a representative.
Kriss Mincey’s The Beast Art Show The Beast Art Show When: Saturday, November 1 | 6-10 p.m. Where: Impact Hub Philly | 1227 N. 4th Street Cost: $20 More Info: Click here. What do you get when an entrepreneur meets art? Philadelphia-based alternative R&B singer Kriss Mincey has the answer. She created and curated Unleash the Beast, a three-part series that is all about the artrepreneneur. With sounds by Wired 96.5, a performance by Kriss Mincey, a live interview by Sincerely Syreeta, visual and digital art by artists like Peopledelphia, this event is a must-hit for Saturday night. This is the final night of her Unleash the Beast series, so make sure you grab your tickets!
A fugitive from Tennessee is rounded up in Kingdom City.Investigators say Timothy Clowers, 60, got in an argument Wednesday afternoon off the I-70 exit along Highway 54 then ran away. Deputies tracked him down nearby on Gold Road.Clowers has a warrant for violating probation on a felony meth conviction out of Tennessee. He’s heading back that way soon.
(AP) Three House committees have released dozens of texts between U.S. diplomats in Ukraine discussing how to handle a response to President Donald Trump’s demands that the country launch an investigation into Joe Biden’s family.The release follows an almost 10-hour interview with former Ukrainian envoy Kurt Volker. Volker provided the text messages to the committees.In the texts, Volker and two other diplomats discuss how to navigate Trump’s requests for the probe into his political rival.In one exchange, Volker and Ambassador Gordon Sondland discussed a draft statement in which the Ukraine government would announce an investigation into the 2016 U.S. presidential election and into a company whose board Biden’s son served on.Trump’s pressure on Ukrainian President Volodymyr Zelenskiy is the subject of the House Democrats’ impeachment investigation.
May be unable to use or synchronize local devices or peripherals (PDAs, barcode readers, digital instruments, etc.) When I talk to customers, I parse the compute model choice on three vectors: 1. Where does the application execute? 2. Where is the data stored? 3. Can it function off the network (mobility)? Using those criteria, the major compute models we track split out like this Stateless clients for simple adds, moves, changes and software fixes Centralized management of complete desktop image, including OS and applications Network must have sufficient capacity to handle “boot storms” Benefits I’ll admit to a couple flaws in this picture. I change definitions for Blade PCs depending if they are used in 1-user-per-blade mode, or many-users-per-blade. In the 1:1 mode, it is just a repartitioned PC, so I classify them as “client-side”. In 1:Many mode, the blades are more like servers. Web-based apps are also not pictured. I think of server-based web apps are similar to terminal services. Web apps that rely on client-side execution resources, such as Java, Flash, Ajax and Silverlight, behave like streamed applications. Devices versus Compute Models “Thin client” is a loaded term. To some, it’s a software architecture. Others see it as a specific device – a terminal. I’m always careful to separate conversations about which compute model is appropriate for a situation from the client device. A desktop or laptop PC can act as a terminal or “thin client” when using server-side applications. My recommendation is first determine the compute models a user will need, and then figure out the right device. The Ups and Downs of the Models The list of pros and cons for each model is long, and many authoritative sources and pundit sites are available to debate them. I’ll provide a quick list of what we see as the major benefits and biggest limitations of each. Terminal Services Centralized data security Application Streaming (aka Application Virtualization) Applications may not interact with each other as expected. Additional engineering may be required to find optimal app combinations to bundle and virtualize together. Sequencing process can be time and labor-intensive If using local data storage, data may be at risk if not protected with passwords and/or disk encryption. Benefits High volume of simultaneous downloads may decrease application streaming speeds and network responsiveness. In general, Intel believes the client-side models (application or OS streaming) provide the best balance of user experience, centralized management and data security. We believe they have the broadest potential to serve both users and IT managers well. If using a client-side model or a mix of models, a PC is the best client device, particularly those with Intel® vPro^TM technology. For pure, server-side deployments, terminals are appropriate, driven by 64-bit, multi-core Intel®^ Xeon® Servers. Performance issues with any motion graphics or video So, I’ll attempt to add value to the world by laying out the landscape as we see it, and let you know where Intel stands. By virtualizing and abstracting the application from the OS, many incompatibilities can be avoided, and greater application isolation can increase security A Simple Taxonomy If I had to identify the state of mind of the many IT managers we meet regarding emerging compute models, that’s it. Technology is changing quickly. Buzzwords abound. IT shops are experimenting with just about every model and every combination thereof. Many have expressed frustration that a clear path to the future has not yet emerged, but all eagerly desire relief from management, security and TCO challenges promised by vendors hawking each solution. Performance issues with any motion graphics or video Let the Games Begin We are living in interesting times. Evolution of computing models is happening in real-time, and there is no shortage of opinions and viewpoints. I hope this blog has been informative. Even if it hasn’t, I hope it is a launching pad for a spirited (yet respectful) debate here. Let the games begin! No off-network mobility Fewer servers required to service a population of clients versus server-side compute models, which lowers costs Observations from an Intel Guy: Mike Ferron-Jones Confused, but hopeful. Compute load, graphics, number of users and distance can all impact user experience May be unable to use or synchronize local devices or peripherals (PDAs, barcode readers, digital instruments, etc.) Stateless clients for simple adds, moves and changes Stateless clients for simple adds, moves and changes Benefits No off-network mobility Virtual Hosted Desktop No off-network mobility Centralized management of complete desktop image, including OS and applications Sequencing process can be time and labor-intensive Applications may not interact with each other as expected if virtualized. Additional engineering may be required to find optimal app combinations to bundle and virtualize together. OS still installed locally, so IT must engineer processes to manage, patch and update distributed, local images Server-side models (terminal services, virtual hosted desktops) are appropriate and advisable in certain cases and applications. These are situations where mobility is not required, application workloads don’t call for motion graphics or security requires tight lock-down. Access to applications from any network connected PC Application responsiveness due to local execution, even for graphics, audio and video Does not remove requirement to tune image to specific client hardware configs Limitations In reality, users will access applications via more than one compute model. A user may use locally installed office applications, but access databases through terminal services. A student may access the standard department image with a virtual hosted desktop, but use a local browser and media players. Management tools not as evolved as more mature compute models Application responsiveness due to local execution, even for graphics, audio and video Limitations Centralized data security Limitations Fewer servers required to service a population of clients versus server-side compute models, lowering costs Compute load, graphics, number of users and distance can all impact user experience Data storage flexibility. Options for local or centralized storage, based on policy Another thing we frequently observe is that very few IT shops are aware of all the compute model options available to them. They all understand classic terminal services and rich, distributed clients – the two ends of the spectrum. Awareness of the choices in between is far from universal, much less a comprehensive understanding. The Intel Point of View After laying out these options and the pros & cons, customers inevitably want to know where Intel comes down on it all. Our view is this: Well-understood, mature software and management tools Off-network mobility with local caching options Greater clients-per-server ratio than other server-side models, making it lower cost to deploy Centralized management of applications while providing an on-demand user experience Centralized application management and data security Critical failure points in server and network that can affect all users Access to applications from any network connected PC OS + Application Streaming Benefits PC-like user experience with GUI and application customization Lower clients-per-server ratio than other server-side models, making it higher cost to deploy Limitations
Intel® AMT Reflector is a software tool designed to allow local management of Intel® AMT Mangement Engine functionality from the local operating system. Removing the need to reboot to verify and change the Intel® AMT host computer name or un-provision Intel® AMT on the computer. This functionality improves debug and factory operations in activating and building Intel® AMT based client environments. This release completes DOPD SW Engineering’s original functionality plan for the tool and is therefore marked as a production level release.This release has the following updates from the Beta release:· Added a timestamp to Intel® AMT events in the logs generated by the client-side applications.· Fixed the XML logfile format so that it will be properly recognized by external applications that support the XML file format.· Fixed the issue where some commands may not succeed on the first call for some Intel(R) AMT systems.· Fixed the “Browse” button functionality in the Intel(R) AMT Reflector Server configuration window.· The Intel® AMT Reflector Server now logs the client FQDN for each event.· Removed the View Log window from the Intel® AMT Reflector Client application.· Improved the error handling of the Intel® AMT Reflector Client application.Download the tool hereHere’s a 5 minute video overview of the tool’s capabilities (Click here to view video on YouTube) :
To learn more about Intel’s presence at Symantec ManageFusion 2009, go to: http://www.intel.com/go/managefusion/ While at Symantec ManageFusion 2009, we had a chance to talk to IT executives and managers from Disney International, Fox Interactive Media, Las Vegas Sands Corporation and McCormick Spice Company and industry analysts from IDC, Enterprise Management Associates and Ptak, Noel & Associates LLC about Intel vPro technology and industry trends. In the video below, they discuss the impact of Intel vPro technology on power consumption reduction and energy cost reduction.
Here’s the 2 specific sessions that Mauricio is discussing.. PROP001 Panel: Benefits of Intel Anti Theft TechnologyPROP005 Class: – Thieves beware: Intel powered notebook’s will turn into bricks when stolen!I will also be in both sessions, presenting in PROP005. Mauricio Cuervo personal invite to his class. Please join us in the class to talk with Software providers and Intel about how Intel Anti Theft Technology can assist your business.
The Intel IT security team weighs in on Consumerizaiton.I have been tracking the subject of IT Consumerization for several months now on both a professional and personal level. A couple weeks ago I wrote a blog about my observations following IDF (intel Developer Forum) and a CIO roundtable about IT consumerization, noting how important and wide-spread this trend is among leading CIO’s.Last night I downloaded and read a paper from Lopez Research titled “IT Best Practices: Mobile Policies and Processes for Employee-owned Smartphones” that highlighted many of the key questions, concerns, approaches and policies that IT organizations must address as they prepare to embrace or ignore this trend –> like …• who pays?• how to manage the devices?• how to maintain information security?• what new policies need to be adopted?• what products are allowed?• what solutions are allowed on themThe Intel IT organization spent over a year working through these questions with human resources, the legal department and security to put the necessary safeguards in place and in January 2010 introduced a bring-your-own-device program to Intel employees. The demand was overwhelming (pent-up) with over 3,000 employees taking advantage of the program in the first month. Two of our Intel security experts just published an IT white paper covering the Intel IT best practices on how we are “Maintaining Information Security while Allowing Personal Hand-Held Devices in the Enterprise” Now there are over 6,500 employees using personal owned device … and the number of programs, products and services have expanded over the course of 2010. We’re finding that by embracing these new use models in IT we are creating business value through improved employee productivity. We’ve seen over 600,000 e-mail messages from personal handheld’s (one quarter of data) and user studies have indicated that employees enjoy “time back” from the ability to use these alternative compute devices. Two days ago, I personally made the switch from a corporate device to a personal device (iphone4) since my family was gracious enough to purchase it for me as a birthday gift. Thanks family and thanks Intel IT. So far, I’m enjoying the new device and the new service.• Does your business support bring-your-own-device or bring-your-own phone?• What business value are you seeing from supporting personally owned devices in the enterprise?Chris
Download Now First American Financial Corporation is one of the largest title insurance companies in the U.S., with desktop and laptop computers that support employees who facilitate title and escrow closing for real estate sales. To improve remote PC management, the company’s desktop management group worked with Allied Digital Services to activate the Intel® vPro™ platform in HP computers equipped with Intel® Core™ i5 vPro™ processors. First American anticipates improving employee productivity by reducing the time to resolve computer problems, streamlining software provisioning, and using remote power management to drive down energy consumption.“With the Intel vPro platform, we can diagnose and solve complex issues, like OS failures and boot problems, all remotely,” explained Dale Hiser, manager of desktop management at First American. “As a result, we can save the shipping costs of replacing systems, avoid expensive deskside visits, and significantly reduce the productivity loss and frustration that downtime can cause employees.”Learn all about it in our new First American business success story. Find more like this one on the Intel.com Business Success Stories for IT Managers page or the Business Success Stories for IT Managers channel on iTunes. And to keep up to date on the latest business success stories, follow ReferenceRoom on Twitter.
Since its inception in 2011, Intel has been a key contributor to the Open Compute Project (OCP). As a founding member of OCP, Intel strives to continue increasing the number of open solutions based on OCP specifications available on the market. That mission was front and center today at the annual OCP Summit in San Jose where we talked about a number of OCP-based products available from Intel and our ecosystem partners.One of the highlights today at the OCP Summit was the introduction of the Intel Xeon processor D product family, announced by Intel on March 9th. It was an exciting moment to share more details with the OCP Summit audience about the first Intel Xeon based product manufactured on 14nm. Intel has leveraged our extensive data center experience and our leading 14nm process technology to create a highly integrated system-on-chip (SoC) that integrates Intel Xeon compute cores, Intel networking, and I/O onto a single processor.During my keynote I had the pleasure of welcoming Jason Taylor, Facebook’s VP of Infrastructure, to talk about how Intel and Facebook are collaborating to create solutions and share them with the OCP. During our conversation, Jason talked about an Intel Xeon processor D-based system called Yosemite that Facebook will adopt and contribute to OCP, and the power and performance benefits delivered by this new SoC. For Intel, the most important part of launching a new product is helping our customers to be successful, and it is very rewarding to see a key partner such as Facebook be an early adopter of our latest product and join us at the OCP Summit to share with the audience how the Intel Xeon processor D product family will benefit their data center.In our demo booth at the OCP Summit we are demonstrating the first implementation of Intel Rack Scale Architecture (Intel RSA) based on OCP-compliant hardware. Intel RSA is a logical architecture that enables the disaggregation and pooling of compute, storage, and networking resources, allowing our customers to deliver higher performance while lowering the TCO of their data center systems. Already, there is a growing RSA ecosystem focused on the development of OCP hardware, with RSA evaluations under way in the data centers of leading cloud service providers.Intel is also contributing a wide range of new networking and storage products and technologies. At our booth you can check the first live demo of a 100-gigabit Ethernet switch for Intel RSA and also a new 40GbE adapter that supports the OCP 2.0 design specification.As these examples should show, Intel is deeply committed to the OCP and its mission to enable the design and delivery of open, highly efficient hardware for scalable computing. To date, Intel has made several contributions to the OCP in the form of servers, racks, storage, and networking components aligned to OCP specifications and has worked with our partners on the development of 40 OCP systems.You can expect us to continue to innovate and work together with our ecosystem partners to share specifications and best practices with OCP that deliver highly efficient solutions to the industry.Intel and the Intel logo are trademarks of Intel Corporation in the United States and other countries. * Other names and brands may be claimed as the property of others.
Trying to recast global warming as a “golden opportunity” for the United States rather than a costly catastrophe, President Bill Clinton today unveiled his administration’s new “flexible, market-based” plan for curbing the emission of heat-trapping gases into the atmosphere. Clinton predicted that reductions will be accomplished sooner and at lower cost than many critics have anticipated.Speaking at the National Geographic Society in Washington, D.C., Clinton proposed an international “emissions trading system” that would allow companies in developing countries to buy the right to pollute from companies with cleaner technologies. He also said the United States should provide emissions credits and tax cuts to industries that reduce emissions early, make binding pledges to reduce its own greenhouse gas emissions early in the next century, and give a $5 billion boost over the next 5 years to research and development aimed at using energy more efficiently. These proposals will be the basis of the U.S. negotiating position in international talks leading to a binding treaty that is scheduled to be finalized at a meeting in Kyoto, Japan, in December.The deadlines in Clinton’s proposed timetable would be binding, but also blurry: a reduction to 1990 emissions levels should be achieved between 2008 and 2012, the President said. In a concession to industrial critics of the international treaty, Clinton said the United States will not agree to binding limits unless key developing nations do, too.”Some will criticize our targets and timetables as overambitious, and some will say they do not go far enough,” Clinton said. Indeed, lobby groups immediately began sending a blizzard of faxes to news organizations criticizing the proposals. The American Petroleum Institute, for example, called the plan “little more than a Trojan horse hiding a stealth tax and a rationing scheme,” while the Sierra Club said it “fights a five-alarm blaze with a garden hose.”Clinton anticipated complaints that the Administration’s proposed programs would crimp economic growth by pointing out that similar objections were raised against efforts to reduce acid rain. Yet acid rain controls are 40% ahead of schedule and 50% below projected costs. “The challenge of climate change can bring us together around what America does best: compete and innovate,” Clinton said.
China bonanza: New Scientist warns of China’s domination of science, The New York Times finds China is luring scientists home, and the University of Toronto in Canada reports that the red giant is spurring innovation in regenerative medicine.Sign up for our daily newsletterGet more great content like this delivered right to you!Country *AfghanistanAland IslandsAlbaniaAlgeriaAndorraAngolaAnguillaAntarcticaAntigua and BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBolivia, Plurinational State ofBonaire, Sint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman IslandsCentral African RepublicChadChileChinaChristmas IslandCocos (Keeling) IslandsColombiaComorosCongoCongo, The Democratic Republic of theCook IslandsCosta RicaCote D’IvoireCroatiaCubaCuraçaoCyprusCzech RepublicDenmarkDjiboutiDominicaDominican RepublicEcuadorEgyptEl SalvadorEquatorial GuineaEritreaEstoniaEthiopiaFalkland Islands (Malvinas)Faroe IslandsFijiFinlandFranceFrench GuianaFrench PolynesiaFrench Southern TerritoriesGabonGambiaGeorgiaGermanyGhanaGibraltarGreeceGreenlandGrenadaGuadeloupeGuatemalaGuernseyGuineaGuinea-BissauGuyanaHaitiHeard Island and Mcdonald IslandsHoly See (Vatican City State)HondurasHong KongHungaryIcelandIndiaIndonesiaIran, Islamic Republic ofIraqIrelandIsle of ManIsraelItalyJamaicaJapanJerseyJordanKazakhstanKenyaKiribatiKorea, Democratic People’s Republic ofKorea, Republic ofKuwaitKyrgyzstanLao People’s Democratic RepublicLatviaLebanonLesothoLiberiaLibyan Arab JamahiriyaLiechtensteinLithuaniaLuxembourgMacaoMacedonia, The Former Yugoslav Republic ofMadagascarMalawiMalaysiaMaldivesMaliMaltaMartiniqueMauritaniaMauritiusMayotteMexicoMoldova, Republic ofMonacoMongoliaMontenegroMontserratMoroccoMozambiqueMyanmarNamibiaNauruNepalNetherlandsNew CaledoniaNew ZealandNicaraguaNigerNigeriaNiueNorfolk IslandNorwayOmanPakistanPalestinianPanamaPapua New GuineaParaguayPeruPhilippinesPitcairnPolandPortugalQatarReunionRomaniaRussian FederationRWANDASaint Barthélemy Saint Helena, Ascension and Tristan da CunhaSaint Kitts and NevisSaint LuciaSaint Martin (French part)Saint Pierre and MiquelonSaint Vincent and the GrenadinesSamoaSan MarinoSao Tome and PrincipeSaudi ArabiaSenegalSerbiaSeychellesSierra LeoneSingaporeSint Maarten (Dutch part)SlovakiaSloveniaSolomon IslandsSomaliaSouth AfricaSouth Georgia and the South Sandwich IslandsSouth SudanSpainSri LankaSudanSurinameSvalbard and Jan MayenSwazilandSwedenSwitzerlandSyrian Arab RepublicTaiwanTajikistanTanzania, United Republic ofThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUnited StatesUruguayUzbekistanVanuatuVenezuela, Bolivarian Republic ofVietnamVirgin Islands, BritishWallis and FutunaWestern SaharaYemenZambiaZimbabweI also wish to receive emails from AAAS/Science and Science advertisers, including information on products, services and special offers which may include but are not limited to news, careers information & upcoming events.Required fields are included by an asterisk(*)The U.S. National Institute of Standards and Technology has awarded $123 million in Recovery Act funds to 11 universities and one nonprofit research organization for research facilities.The Congressional Research Service delves into hydrological and regulatory issues related to the California drought.Conservatives are attacking certain economic stimulus package items related to science that they see as frivolous. Your 2009 review for ocean policy.(Photo of Folsom Lake in California. Credit:http://www.flickr.com/photos/planetlight/ / CC BY 2.0)
A zebrafish facility at the Okinawa Institute of Science and Technology. A budding new Japanese graduate school backed by the likes of Nobel laureates Sydney Brenner, Susumu Tonegawa, Jerome Friedman, and others has cleared the last hurdle required to start teaching. Earlier today Japan’s cabinet officially approved the law formally recognizing the Okinawa Institute of Science and Technology (OIST) Graduate University. The school will welcome its first batch of students in September 2012. Proposed in 2001, OIST started operations as a research institute in 2005 with a handful of scientists working in borrowed space, with Brenner serving as president and a board of governors stacked with scientific luminaries, including five Nobel laureates. OIST supporters, including domestic politicians and scientists, want to shake up Japan’s universities by creating a new academic model emphasizing interdisciplinary research. It is also attempting to attract non-Japanese faculty members by using English for teaching and administrative affairs. The OIST Graduate University will start its academic years in September, instead of in April as is Japanese custom, to be more in sync with international norms. The institute is also charged with boosting the economy of Okinawa, Japan’s least developed prefecture. Jonathan Dorfan, a physicist and former director of what is now the SLAC National Accelerator Laboratory in Menlo Park, California, becomes the university’s first president on 1 November when the enabling law takes effect. But he has been on the job as president-elect since July 2010, overseeing the development of curriculum and the push to complete faculty recruitment. OIST claims to have attracted numerous academics at the top of their fields from institutions in Japan, the United States, and Europe. Meanwhile in spring 2010, OIST moved to its permanent home—a hillside campus in the village of Onna with stunning views of the East China Sea hosting a collection of buildings designed by Kornberg Associates, a San Diego-based firm headed by Kenneth Kornberg, the son and brother of Nobel laureates. Dorfan’s next challenge will be convincing students he really is turning this subtropcal tourist destination into a haven for education and research. Sign up for our daily newsletterGet more great content like this delivered right to you!Country *AfghanistanAland IslandsAlbaniaAlgeriaAndorraAngolaAnguillaAntarcticaAntigua and BarbudaArgentinaArmeniaArubaAustraliaAustriaAzerbaijanBahamasBahrainBangladeshBarbadosBelarusBelgiumBelizeBeninBermudaBhutanBolivia, Plurinational State ofBonaire, Sint Eustatius and SabaBosnia and HerzegovinaBotswanaBouvet IslandBrazilBritish Indian Ocean TerritoryBrunei DarussalamBulgariaBurkina FasoBurundiCambodiaCameroonCanadaCape VerdeCayman IslandsCentral African RepublicChadChileChinaChristmas IslandCocos (Keeling) IslandsColombiaComorosCongoCongo, The Democratic Republic of theCook IslandsCosta RicaCote D’IvoireCroatiaCubaCuraçaoCyprusCzech RepublicDenmarkDjiboutiDominicaDominican RepublicEcuadorEgyptEl SalvadorEquatorial GuineaEritreaEstoniaEthiopiaFalkland Islands (Malvinas)Faroe IslandsFijiFinlandFranceFrench GuianaFrench PolynesiaFrench Southern TerritoriesGabonGambiaGeorgiaGermanyGhanaGibraltarGreeceGreenlandGrenadaGuadeloupeGuatemalaGuernseyGuineaGuinea-BissauGuyanaHaitiHeard Island and Mcdonald IslandsHoly See (Vatican City State)HondurasHong KongHungaryIcelandIndiaIndonesiaIran, Islamic Republic ofIraqIrelandIsle of ManIsraelItalyJamaicaJapanJerseyJordanKazakhstanKenyaKiribatiKorea, Democratic People’s Republic ofKorea, Republic ofKuwaitKyrgyzstanLao People’s Democratic RepublicLatviaLebanonLesothoLiberiaLibyan Arab JamahiriyaLiechtensteinLithuaniaLuxembourgMacaoMacedonia, The Former Yugoslav Republic ofMadagascarMalawiMalaysiaMaldivesMaliMaltaMartiniqueMauritaniaMauritiusMayotteMexicoMoldova, Republic ofMonacoMongoliaMontenegroMontserratMoroccoMozambiqueMyanmarNamibiaNauruNepalNetherlandsNew CaledoniaNew ZealandNicaraguaNigerNigeriaNiueNorfolk IslandNorwayOmanPakistanPalestinianPanamaPapua New GuineaParaguayPeruPhilippinesPitcairnPolandPortugalQatarReunionRomaniaRussian FederationRWANDASaint Barthélemy Saint Helena, Ascension and Tristan da CunhaSaint Kitts and NevisSaint LuciaSaint Martin (French part)Saint Pierre and MiquelonSaint Vincent and the GrenadinesSamoaSan MarinoSao Tome and PrincipeSaudi ArabiaSenegalSerbiaSeychellesSierra LeoneSingaporeSint Maarten (Dutch part)SlovakiaSloveniaSolomon IslandsSomaliaSouth AfricaSouth Georgia and the South Sandwich IslandsSouth SudanSpainSri LankaSudanSurinameSvalbard and Jan MayenSwazilandSwedenSwitzerlandSyrian Arab RepublicTaiwanTajikistanTanzania, United Republic ofThailandTimor-LesteTogoTokelauTongaTrinidad and TobagoTunisiaTurkeyTurkmenistanTurks and Caicos IslandsTuvaluUgandaUkraineUnited Arab EmiratesUnited KingdomUnited StatesUruguayUzbekistanVanuatuVenezuela, Bolivarian Republic ofVietnamVirgin Islands, BritishWallis and FutunaWestern SaharaYemenZambiaZimbabweI also wish to receive emails from AAAS/Science and Science advertisers, including information on products, services and special offers which may include but are not limited to news, careers information & upcoming events.Required fields are included by an asterisk(*) Okinawa Institute of Science and Technology
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