The document discusses several single board computers that can be used for IoT and Tizen development including the Raspberry Pi, Odroid, Minnowboard Max, and Samsung's new ARTIK boards. It provides guidance on installing Tizen or building from source using Yocto Project on various boards. Graphics support can sometimes be challenging for boards without 3D acceleration. IoTivity allows interacting with other IoT devices and products across different operating systems and hardware platforms.