The alternative code using PEAR DB is shown below.

使用PEAR DB的替代代码如下所示。

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An SOA offers the ability to leverage existing legacy applications, which is usually a cost-effective alternative to rewriting code.

SOA提供利用现有遗留应用程序的功能，通常是在重写代码时划算的选择。

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Another alternative is to write wrapper code around the APIs that use Date.

另外一个可供选择的办法就是编写使用Date的API的包装器代码。

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The new body will initially conduct two reviews - the first looking at all 400 tax reliefs, allowances and exemptions in the system to see how they can be streamlined, and the second finding ways to simplify the tax system for small businesses, including finding a simpler alternative to the controversial IR35 code.

BBC: Tax system 'to be simplified to encourage investment'

The many adjustments to income permitted by the tax code, plus alternative tax rates on the largest sources of income of the wealthy, explain why the average federal income tax rate on the 400 richest people in America was 18.11 percent in 2008, according to the Internal Revenue Service , down from 26.38 percent when these data were first calculated in 1992.

FORBES: Top Reagan Advisor Calls Out The GOP For Lying About Taxes

In the short term millions of Americans face a federal tax hike, already programmed into the tax code, from the alternative minimum tax.

FORBES: Your Next Tax Hike