mandag 1. februar 2010
Nokia N97 får en ny firmware-oppdateringen, noe større selv
Nokia N97 nettopp oppdatert, igjen. Vel, er firmware oppdateringer alltid velkomne, selv om det ikke er noe stor på listen over endringene. Det eneste interessante nyheter om 21.0.045 firmware-versjonen er ...
Desember chip salget øker, men resultatet for året faller 9 prosent
Global chip salg i desember steg 29 prosent fra et år siden til $ 22.4 milliarder. Det er en sunn økning som bellwether industrien fortsetter utvinningen fra nedgangstider. For året var imidlertid verdensomspennende chip Sales $ 226.3 milliarder, ned 9 prosent fra $ 248.6 milliarder, ifølge chip industrien handel gruppe Semiconductor Industry Association. Chips brukes i alt elektronisk og dermed deres salg er ledende indikatorer for helse tech økonomien. Desember salg var ned 1,2 prosent fra november, da salget var $ 22.7 milliarder. Den månedlige salgstall representerer en tre-måneders glidende gjennomsnitt. "2009 viste seg å bli et bedre år for den globale halvleder-industrien enn forventet, sier SIA president George Scalise. "En sterk fokus på varelager gjennom hele leveransekjeden motvirket effekten av den globale økonomiske nedgangen og plassert industrien for vekst i verdensøkonomien gjenoppretter. Omsetningen i fjerde kvartal ble ansporet av god etterspørsel etter PCer, mobiltelefoner og forbrukerelektronikk. I 2010, spår foreningen at enheten salg av PCer og mobiltelefoner - som utgjør 60 prosent av det totale salget chip - vil stige i lave til mellomtoner tenåringer i form av prosentvis vekst. Forbrukerelektronikk ventes å vokse i midten enkeltsifre. Scalise sier det er tegn til ny oppgang i foretakene og at SIA forventer at å fortsette å forbedre. Kina og India fortsetter å vokse og drive etterspørselen etter chips, som er nye kategorier som netbooks og tavle-PCer. For første kvartal forventer SIA en tilbakevending til det normale sesongsvingninger, noe som betyr en nedgang i Q1.
Beste øyeblikk fra Grammys
Pink våte og ville ytelse suspendert ovenfor publikum var bare en av showets høydepunkter.
Firefox Mobile 1.0 til slutt lander på Nokia N900 og N810
Mozilla sluppet den endelige versjonen av Firefox mobile nettleser. Det er bare tilgjengelig for Maemo-plattformen og for tiden N900 og N810 er de eneste enhetene å gjøre bruk av den. Leseren kommer med ...
How should an iPad app differ from an iPhone app?
Skout, makers of the flirting-and-dating iPhone app, sent us an advance screenshot of the iPad version of the app that will ship prrrrrobably in time for the first iPads — you never know with Apple’s mystery-box app review process.
I asked Skout to explain exactly how the design and expected use of the iPad app differs from the iPhone version. Here’s the bullet-list version of their answer:
- More real estate to play with. The iPad version will have a “Split View”, which allows two views to be visible at the same time. In the screen shot you see the HotMap and Singles Around You.
- Skout plans to make the two views dynamic, so that you can have open chat windows on the bottom of the screen, as you browse for more people on the Singles Around You section, for example. Maybe you want to browse someone’s photos as you are chatting with them. That can be done with the iPad, but is not easily done on the iPhone.
- With easier access to controls, the Split Vew can make detailed information accessible without deep hierarchies.
- Skout expects this app to be used mostly for browsing content and chatting with other singles.
- On Skout’s iPhone app, 80% of all pictures are taken with the iPhone camera. The camera-less iPad will require users to take their photos with another gadget.
- It is likely people will be less mobile using iPad, although that remains to be seen. Typical use won’t be “I’m out on a Friday night and no one in this bar appeals to me,” but rather, “I’m at home on my couch wanting to connect with hotties using my iPad.”
- HotMap (this might make it to the iPhone as well. Skout hasn’t decided yet). Skout will provide iPad users with a Live HotMap that can show current and recent activity in their city based on your search criteria. Typical use case: “I would like to know where all the single Asian women between 26-38 (this is just an example, ok?) are hanging out tonight.” The HotMap would then show where you are most likely to encounter such women tonight based on recent check-ins, picture posts, status updates, etc. The app also takes historical data into account. Data is pulled from both Skout and from gay chat app Boy Ahoy.
Skout, headquartered in Los Angeles, was founded in 2007. The company has not released funding information.
I asked Skout to explain exactly how the design and expected use of the iPad app differs from the iPhone version. Here’s the bullet-list version of their answer:
- More real estate to play with. The iPad version will have a “Split View”, which allows two views to be visible at the same time. In the screen shot you see the HotMap and Singles Around You.
- Skout plans to make the two views dynamic, so that you can have open chat windows on the bottom of the screen, as you browse for more people on the Singles Around You section, for example. Maybe you want to browse someone’s photos as you are chatting with them. That can be done with the iPad, but is not easily done on the iPhone.
- With easier access to controls, the Split Vew can make detailed information accessible without deep hierarchies.
- Skout expects this app to be used mostly for browsing content and chatting with other singles.
- On Skout’s iPhone app, 80% of all pictures are taken with the iPhone camera. The camera-less iPad will require users to take their photos with another gadget.
- It is likely people will be less mobile using iPad, although that remains to be seen. Typical use won’t be “I’m out on a Friday night and no one in this bar appeals to me,” but rather, “I’m at home on my couch wanting to connect with hotties using my iPad.”
- HotMap (this might make it to the iPhone as well. Skout hasn’t decided yet). Skout will provide iPad users with a Live HotMap that can show current and recent activity in their city based on your search criteria. Typical use case: “I would like to know where all the single Asian women between 26-38 (this is just an example, ok?) are hanging out tonight.” The HotMap would then show where you are most likely to encounter such women tonight based on recent check-ins, picture posts, status updates, etc. The app also takes historical data into account. Data is pulled from both Skout and from gay chat app Boy Ahoy.
Skout, headquartered in Los Angeles, was founded in 2007. The company has not released funding information.
Ask the attorney: The pros and cons of single-member LLCs
(Editor’s note: “Ask the Attorney” is a VentureBeat feature allowing start-up owners to get answers to their legal questions. Submit yours in the comments below and look for answers in the coming weeks. Author Scott Edward Walker is the founder and CEO of Walker Corporate Law Group, PLLC, a boutique corporate law firm specializing in the representation of entrepreneurs.)
Question: I plan on forming a single-member limited liability company (LLC) in California as an umbrella for a number of my different internet-related projects. One particular project will involve subscription revenue from businesses around the country. I have heard that some states may not recognize single-member LLC’s. Are these types of Internet businesses suitable for a single-member LLC? Any other thoughts on single-member LLC’s are appreciated. Thanks!
Answer: Any entity (whether it be a corporation, a limited partnership or an LLC) has its advantages and disadvantages. A single-member LLC is a relatively new animal and is recognized in all 50 states and the District of Columbia. In theory, it has two significant advantages – in reality, though, probably only one.
First, like all LLC’s, a single-member LLC is designed to protect against personal liability. Accordingly, it should arguably be treated as a separate “person” for legal purposes, and thus the sole member/equity holder should be shielded from any liabilities of the LLC, including debts and lawsuits.
Second, a single-member LLC will be treated as a “disregarded entity” for federal income tax purposes (unless it formally elects to be treated as a corporation), and thus its profit or loss will be reported on an individual member’s Schedule C as if it were a sole proprietorship. This will save the member time and money in connection with the preparation of income tax returns, since the separate LLC entity need not file returns.
The disadvantage of a single-member LLC is the risk that, unlike multiple-member LLC’s, it will not protect against personal liability in the event of a lawsuit or other claim. Indeed, certain courts have “pierced the veil” of a single-member LLC and have held that it is not a separate entity and thus may not be used to protect the assets of the LLC from the creditors of the member.
To avoid the “piercing of the veil” issue, many corporate practitioners advise their clients to do two things: (i) create sufficient legal documentation (including a single-member operating agreement and Board of Manager resolutions, etc.) to reflect that the single-member LLC is indeed a separate entity and has been treated as such; and (ii) if there is significant liability exposure, issue a small equity interest (e.g., 2%) to a close relative – i.e., create a multiple-member LLC — in which case, it will not be a “disregarded entity” for tax purposes.
(Please note that I am not a tax lawyer – and this should not be construed as tax-related advice in any respect..)
Looking at your particular situation, the good news is that Internet-related projects do not likely have significant liability exposure (as opposed to a manufacturing project or the purchase of real estate). On the other hand, as I have previously discussed, if you will be seeking venture capital funding, an LLC (single-member or otherwise) may not be the best choice.
The bottom line is that you need to sit down with a reasonably-priced lawyer and accountant and discuss the foregoing issues and determine what works best for you, based on your business objectives and risk tolerance.
Disclaimer: This “Ask the Attorney” post discusses general legal issues, but it does not constitute legal advice in any respect. No reader should act or refrain from acting on the basis of any information presented herein without seeking the advice of counsel in the relevant jurisdiction. The author and his firm expressly disclaim all liability in respect of any actions taken or not taken based on any contents of this post.
Photo by vaXzine via Flickr
Question: I plan on forming a single-member limited liability company (LLC) in California as an umbrella for a number of my different internet-related projects. One particular project will involve subscription revenue from businesses around the country. I have heard that some states may not recognize single-member LLC’s. Are these types of Internet businesses suitable for a single-member LLC? Any other thoughts on single-member LLC’s are appreciated. Thanks!
Answer: Any entity (whether it be a corporation, a limited partnership or an LLC) has its advantages and disadvantages. A single-member LLC is a relatively new animal and is recognized in all 50 states and the District of Columbia. In theory, it has two significant advantages – in reality, though, probably only one.
First, like all LLC’s, a single-member LLC is designed to protect against personal liability. Accordingly, it should arguably be treated as a separate “person” for legal purposes, and thus the sole member/equity holder should be shielded from any liabilities of the LLC, including debts and lawsuits.
Second, a single-member LLC will be treated as a “disregarded entity” for federal income tax purposes (unless it formally elects to be treated as a corporation), and thus its profit or loss will be reported on an individual member’s Schedule C as if it were a sole proprietorship. This will save the member time and money in connection with the preparation of income tax returns, since the separate LLC entity need not file returns.
The disadvantage of a single-member LLC is the risk that, unlike multiple-member LLC’s, it will not protect against personal liability in the event of a lawsuit or other claim. Indeed, certain courts have “pierced the veil” of a single-member LLC and have held that it is not a separate entity and thus may not be used to protect the assets of the LLC from the creditors of the member.
To avoid the “piercing of the veil” issue, many corporate practitioners advise their clients to do two things: (i) create sufficient legal documentation (including a single-member operating agreement and Board of Manager resolutions, etc.) to reflect that the single-member LLC is indeed a separate entity and has been treated as such; and (ii) if there is significant liability exposure, issue a small equity interest (e.g., 2%) to a close relative – i.e., create a multiple-member LLC — in which case, it will not be a “disregarded entity” for tax purposes.
(Please note that I am not a tax lawyer – and this should not be construed as tax-related advice in any respect..)
Looking at your particular situation, the good news is that Internet-related projects do not likely have significant liability exposure (as opposed to a manufacturing project or the purchase of real estate). On the other hand, as I have previously discussed, if you will be seeking venture capital funding, an LLC (single-member or otherwise) may not be the best choice.
The bottom line is that you need to sit down with a reasonably-priced lawyer and accountant and discuss the foregoing issues and determine what works best for you, based on your business objectives and risk tolerance.
Disclaimer: This “Ask the Attorney” post discusses general legal issues, but it does not constitute legal advice in any respect. No reader should act or refrain from acting on the basis of any information presented herein without seeking the advice of counsel in the relevant jurisdiction. The author and his firm expressly disclaim all liability in respect of any actions taken or not taken based on any contents of this post.
Photo by vaXzine via Flickr
iMDB beviser top programmet på henvisningsnettverk Chorus
Chorus, en iPhone-app-baserte sosiale nettverk som har som målsetting å la venner anbefale andre programmer til venner, ga sine brukerdata for desember over helgen. The Internet Movie Database app, iMDB, var ikke bare de mest anbefalte app, var det en som brukerne forsøkte å laste ned mest. I betalte kategorien, styrte 99-cent spillet DropZap. Chorus ble lansert i november 2009. Siden da har app's maker, envIO Networks, sier den gjennomsnittlige Chorus brukeren har invitert 75 venner til å delta i nettverket. Ingen detaljer er tilgjengelige på hvor mange av disse vennene faktisk sluttet. EnvIO Networks, basert i Andover, Massachusetts, har eksistert siden 1996. Før deres fokus på sosiale nettverk, selskapet designet og utviklet trådløse meldingstjenester og content management produkter. EnvIO var for en stund, en del av Qualcomm's FLO Forum, en industri koalisjon dannet for å støtte Qualcomm mobile TV-teknologi. Selskapet har reist $ 17 millioner i to runder med finansiering, senest en $ 10 millioner runde mai 2008, ledet av Matrix Partners og North Bridge Venture Partners.
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