Why A Tent?
Commercial Tents are used as protection from the sun, rain or a gathering place. They can make a stunning and creative atmosphere for any event.

Tent Rentals
Tents can be rented or leased for a day, a weekend, weeks, months, etc. For one or two day events, the Tents are usually installed a few days before the event, depending on scheduling and weather, and remain until a few days after the event. Many rentals are quoted for the entire week, allowing for time to set up and design the interior and exterior. Some Tents are built for exceedingly long-term events and have been installed and remain installed for years.

What Kind of Tent Should I Rent?
Tent rental companies come in all sizes - from small-sized companies with just a few Tents to exceedingly large-sized companies - carrying dozens of several sizes and styles of Tents. Some general rental companies rent from tent rental companies to accommodate their client’s needs.

You may know you want to use a standard Tent for your event, or your event planner may already have in mind to use a Tent. You have options! There are lots of other spectacular
structures and Tent styles out there. Some are unique and make a statement of their own. Ask the rental company you’re working with for a list of the type styles they have on hand.

Usually, the varying types of Tents available in most companies are (the names vary depending of the company):

Folding Tents Easy and fast to use and always in demand. Very popular, because usually is the less expensive tent. Fast, flexible, cost effective and long lasting.

They are used by:

• Corporate brands across most industries
• Government & Council buyers
• SME business marketers
• Franchisees
• Agricultural exhibitors
• Emergency services & community groups
• Folding Tents create brand exposure opportunities.
• You can reach your audience at the right time, in the right place with the right message.

Inflatable Tents An exciting and fun alternative Tent. Easy & fast to set up. Be sure they have removable printed roof because in that way you can share the investment with other licences.

What Size Tent Will I Need?

The size of Tent depends on a few factors:

1. The number of guests you expect
2. Layout or seating arrangements or the style of event:

* Reception with what type of tables?
* Speaker engagement with what type of seating?
* Will you need a dance floor?
* Will you need display areas for your products?

If you are interested in a Tent, you can expect to need about 2,000 - 2,500 square feet for 200-seated guests. That could mean a 40 x 60 size Tent (Always ask the Tent rental vendor directly and they’ll give you the best informationabout the size of Tent you’ll need).

Therefore, the key rule is; know what you are going to use your tent for. The choice of tents is astounding, almost on par with the choice of cars that you can buy.

So if you need a tent for the family BBQ, for example, your needs are fairly fundamental
and your budget may be low. Look for cheap tents that offers a waterproof Polyester roof and a solid warranty for under $600.

If you need a tent for a school or sports club you will need a range of sizes, and colours. Most plain colour Tents s range between $995- $2900. If you are keen to promote yourself, you can have your names printed for around $150-$300. Printing logos usually be a little more expensive.

In the last 5 years, portable Tents have become important to businesses for their marketing. The essential need for these buyers is a prominent and identical reproduction of their logo. Sign written or printed Tents can be as dull as a website address or they can be a design extravaganza.

Remember, if it is for commercial purposes, the aim is to build awareness of your company with your printed Tent. Printed corporate Tents range in price from $1500- $4000. Good ones will really catch your eye.

Once you have decided on what sort of buyer you are and how you are going to use your Tents, a good Tents company will offer you a choice of frames, a warranty of between 3-5 years and help with designing the printing-if you need it.

For more information about tents, contact Extreme Marquees. We have a range of cheap tents, for all sorts of home and business applications.

Awesome travel packages and holiday specials are available on quality accommodation in modern city hotels and luxurious wilderness lodges at slashed prices. Among the top holiday destinations in New Zealand, Queenstown, Christchurch and Auckland would definitely be there. Travel Online is a prominent online specialist travel operator and provides fantastic tourist services for New Zealand. Travel Online provides an instant quote and booking service for accommodation in cities right across the country.

Queenstown
The international resort town of Queenstown is situated on the shoreline of Wakatipu Lake. This beautiful region is among the most picturesque locations on the globe. Throughout the year adventurous and exciting sports like jet boating, bungy jumping, and white water rafting take place. This town is the epicentre of the entire world’s bungy jumping activities too. With the advent of winter, the town gets transformed to an alpine wonderland with snowboarders and skiers from all corners of the world assembling at the annual Winter Festival.

There is constant request for Queenstown Accommodation all round the year and Travel Online offers a select group of hotels best suited for New Zealand holidays. 1, 2, 3 or 4 bedroom apartments, with luxurious facilities, gyms, spas and fantastic views are available at various holiday retreats across the city. Larger apartments with more bedrooms, tennis courts, private jetties and fitness centres are also available at a higher price. Luxury complexes with studio rooms in the vicinity of cafes, bars, and restaurants are also found in Travel Online’ Queenstown Accommodation selection.

Christchurch
When choosing a place to stay in Christchurch look for hotels that give views over the astounding Victoria Square, across the mesmerizing Avon River or towards the historic Anglican Cathedral. Situated on New Zealand’s South Island, this cosmopolitan city is always abuzz with colourful festivals, shopping spots, theaters and art galleries. Hotels overlooking Victoria Square provide visitors with an insight in to the city’s English history.

Individuals accommodated in the vicinity of the Christchurch Cathedral will find hotel rooms with a Manhattan-style feel. Tradition and elegance are everywhere in these hotels along with a keen eye on service excellence. Luxurious bedrooms with full-fledged kitchen facilities are common, along with hi-tech conference facilities, resort-like leisure features like spas, saunas, gyms, and swimming pools. Many of these hotels provided by Travel Online are located in the vicinity of the Technology Park, the International Antarctic Centre, and the airport. Travelers who want to stay away from the hustle and bustle of the cosmopolitan life will find suitable accommodation in the majesticcountryside surrounding the city.

Auckland
Auckland, also known as the City of Sails, is situated in between 2 harbors and has more boats per person than anywhere on the planet. Within minutes a person has the choice of sailing away on yachts to isolated nearby islands, living the high life in the casino, surfing at winding beaches or tasting the exotic wines at local vineyards. Hotels come in stylish and comfortable studios, and spacious executive / marina suites. Travel Online caters to the tastes of corporate and business tourists and can beat any price seen on Auckland accommodation advertised. Auckland harbor is stunning, and is seen perfectly from atop Sky City and the surrounding accommodation.

Affordable and comfortable apartments are available for casual tourists, equipped with kitchens, laundries, and balconies to provide a memorable holidaying experience. Visitors to Auckland adore visiting the Antarctic Encounter, which showcases the only penguins present in the sub-Antarctic region. More adventures include cage-bereft shark dives, scuba expeditions and snorkel safaris. New Zealand is waiting.

Travel Online has a wide range of Queenstown accommodation close to all the snow action and cosmopolitan Christchurch accommodation surrounded by all that theatre and art. For holidays in and around the water, Auckland accommodation is as good as anywhere in the world.

Overcharging. An unprofessional water restoration carpet cleaner may pack the job up with superfluous steps. E.g. using dehumidification for drying the damaged carpets isn’t always necessary.

Not using the correct equipment. They sometimes use equipment from hire companies to dry the carpet. This is ok to do, but an established water damage restorer will possess all their equipment enabling a quicker response and hopefully a better value job.

Proper moisture metre. If they don’t have the choice moisture meter, they can’t see when the carpet is repaired. This increases the problem of future mould. Mould removal may be required.

Specialisation. There are a whole lot of “Carpet Cleaners” in this industry who do water damage jobs on the “side.” i.e. they aren’t the ones who deal with this sort of work often. Be aware of that. Fixing water damage to carpets is an art. Reinstalling carpets on the gripper strips should be done by a professional, otherwise the carpet can be damaged beyond repair.

You may be thinking, how do I locate a proper Flood Restoration professional? Below I have listed some things to check for when hunting around for a carpet flood damage business:

How large is their Yellow Pages ad slot: This can signify how much repair work they get already. A full-size Yellow Pages ad can cost more than $50 000. If they have paid for a bigger ad, you can have some expectation that they will deliver the goods.

Where do they rank in Google? The higher they rate in Google, the more webpage clicks there are for the business.

What Qualifications do they have? The foundational qualification required is a IICRC qualification about Applied Structural Drying and Water Damage Restoration.

Do Insurance companies hire them for their carpet damage jobs? This is a top indicator. If insurance companies source them, the business is bound to be superb at their work. Insurance companies generally use the companies that offer them the best value for money.

What Equipment do they have? They should own about 100 Air movers. If they have this many, this could show they have been up and running for a while. We took 8 years to own that many wet carpet drying air movers.

What type of commitment can you get with them on a phone call? Ask if you can pin them down to a set price for water extraction, water removal and initial inspection. If they won’t give you a package for at least this, you know they are not willing to serve you, so keep looking.

Response Time – Our Water Damage business in Brisbane commits to a 59 minute response time to a water damage emergency. The business needs to be attended to ASAP. Mould can grow within a 24 hour period.

If you follow these tips you are sure to come up with a Flood Damage Restoration professional who knows how to do the job.

If you have carpet water damage Brisbane, call us for flooded wet carpet drying. Brisbane storm season is approaching and you may need storm damage carpet cleaning. Brisbane and surrounding areas serviced.

• You can be self employed: This is a choice that is increasingly being denied to other health care providers such as optometrists and even Family Doctors. Big Business controls a lot of health practices. Consider how often you see an independent optometrist these days – can they compete on price with the multinational chains?
• Legal Issues: In Australia (unlike the USA where things are very different), podiatrists very, very rarely face litigation . The nature of podiatry practice does not lend itself to accidentally harming one’s patients. Also, you never have to give your customers the bad news that their condition will be terminal.
• Working Hours: Emergency call outs are very unlikely. This is great news for those among us who like their sleep uninterrupted.
• Financial Reward: Whilst it is true that podiatry doesn’t pay as well as being a medical practitioner or dentist , the salary is generally commensurate with other allied health providers.
• Instant Gratification: One of the most fulfilling things about working as podiatrist is the instant gratification! People come in with pain and leave happy. You will experience a plethora of bite-sized jobs each day, many with a cure you can provide immediately. From someone that has worked with unanimously grumpy customers in a past career, believe me when I tell you, it makes the day much more pleasant when people leave you smiling.
• Philanthropy: Podiatry will give you plenty of opportunity to help relieve the suffering of your fellow human beings.
• Self – Determination: Podiatry provides a professional the power to determine their own course of action for the benefit of their patients. This is unlike a career in nursing for example where one acts under the direction of a doctor.
• Clear Job roles: The only people who can hold themselves out to be a podiatrist are those with a podiatry qualification. The clear roles that this defines relieves the need to find your ‘niche’ after university - as someone with a more generic Bachelor of Science degree might need to do.
• Like to travel? There are many places across the world that do not produce their own podiatrists including Tasmania, the Northern Territory, all of Asia and all of the Middle East. If you want to work around the the world, Australian podiatrists can work in any Commonwealth country and are particularly in demand in Singapore, Egypt, United Arab Emirates and other far flung fields.
• Variety: In any given day, a podiatrist will see a big range of complaints. There may be an ingrown toenail or two, an excruciating corn, a sports injury, some back pain and at least a couple of painful plantar fascias. The primary skill required in being a good podiatrist is to be a great problem solver. Each patient is an individual with a unique complaint requiring a well considered solution.

How do you train as a podiatrist ?

To qualify as a podiatrist means six Australian Universities:

• Curtin University
• La Trobe University
• Charles Sturt University
• Queensland University of Technology
• University of South Australia
• University of Western Sydney.

Last year, the entry score for the QUT was OP 8.

Stephanie Cosgrove graduated as a podiatrist from QUT in 1990 and with a Master’s degree in Applied Science (Podiatry) in 1996. Since 1991, she has worked in private practice as a Podiatrist Brisbane. She received three university prizes during her studies, including the award for excellence in design and manufacture of orthotics. Brisbane has been the site of her private practice since 1991 which has grown to four locations and eleven staff. If you want to Walk Without Pain consider a visit to Brisbane’s most innovative podiatry practice today. Call for an appointment now on 1300 A1 Feet.

1. Knowing your business and how you are currently positioned in your market.
In order to author a site that truly meets your requirements; you first need to have a full comprehension of your business including your products, and/or services and more importantly their market position. You then have to consider how you want to explain your business and what it offers in 7 seconds or less. Sounds impossible? Well that is the average time that a user will consider the point “is this site I searched for?”.

2. Budget and estimation
Have a budget in mind and don’t be afraid to let the developers know what it is. In saying this: BE REALISTIC, $500 will never see a great web site created, nor will they be anything left in the bank to market it.

3. The creative process
Be loaded with example sites and more importantly the elements of the site you like so they can achieve an understanding of what you would like to see on your site and also what you find frustrating about other sites. This will construct a good profile and analyze not only what type of site to actualize for you but your tolerance to colours, animations, layouts etc. for your requirements which will allow for effective development. The more interaction and information you give them in the beginning the more time you will save everybody in the long run by becoming what you want 1st time round. Check with the designers on how many rounds of changes come with the contract, most will allow for a total conceptual redesign only once and 2 rounds of changes after that.

4. Production and Content
After the home page design is created, the developers will more than likely acquire the general layout of this concept and then create the inner page template. It is this template that will be duplicated for most of your pages for your site.
Present your content in a pre-proofed word processed document; don’t become too creative with the document fonts etc. as these will not be kept when the content is copied into the code of the site. It is suggested that you do use bolding, underlining, headings and sub heading though ,as these highlights are transferred into the site and are essential later on in not only establishing with the reader but for Search Engine Optimisation.
One last tip for content; provide a decent amount of content but formulate it in a way that a reader may attain a summary of what you are trying to get across in the 1st couple of paragraphs and an image or to. The rest of the paragraphs that get into finer details ARE FOR GOOGLE !

5. Development Programming and CMS
If your website contains Content Managed Areas (CMS) or has any other dynamic sections the developers will wrap your design around a content management program such as Joomla or Drupal or they may have a custom built system. Make sure that you get to see how the CMS system works on another site they have developed or an example site they may have. it is essential that you know that you can utilize and comprehend the system when your site is complete.

6. Testing and training
We work closely with the developers to test your site especially if there are any CMS or special programs that have been created for you. You can guarantee if it is has just been written for you then it will not operate 100% first time round. This is a where things can get ugly in the process you must understand the way the program operates and test it as if you were normal website user. If it doesn’t make sense to you, chances are it won’t make sense to your audience. Make sure you test your website on more than just your browser, try to test it on Internet Explorer, Firefox and Safari. All of these browsers are on the internet for free!

7. Launch – going live
When the developers are ready to make your site onlive make sure you have completed the above testing step until you are content that this website is the best representation of your business / product it can be. Remember even though you can change things after going live it is still a poor reflection on your business if there are spelling mistakes or broken images when you launch.

8. Marketing
There is little point in having a website if nobody visits it, make sure as part of you contract you have discussed search engine optimisation and or search engine marketing as part of your website build. This is the absolute most important factor of the whole process. If you are the only one looking at your site then you are in trouble.

Remember Search Engine Optimisation is about 30% Onsite (getting your site correct for Search Engine to index correctly) and 70% Promotion. Any developer who tells you otherwise hasn’t been in the industry too long.

For more information about web design Brisbane, contact Web Site Blue. Our web designers understand marketing as well as design.

People spend a lot of money on the formation of their logo and walk away with no artwork files. Then a couple months down the track when they need to put signage on their new building they cannot track the design studio down that created the original logo for them and so incur costs to have it redone. This is unnecessary and may cause obstacles when trying to recreate the logo exactly as created originally.

We have created some basic tips you for to think about when creating a logo. Hopefully these will help you from experiencing any future obstacles.

Tip 1
First things first - you need to decide if you would like your logo to have an accompanying icon. It is suggested that if your service or product name is not in your business name then perhaps an icon will assist in conveying a clear message across to your target audience.

An icon can add an extra element to your branding in that you could use the icon on its own on collateral where perhaps you are sighting for a more illustrative finish without losing recognition.

A good example of this is the well-known and executed Fedex logo.

Tip 2
Colour can be an crucial decision as it not only could affect the output costs but can also hinder your output use. Think about the end result and what you will be commiting your branding onto in the future. Make sure your designer is aware of this as they should design accordingly.

Tip 3
Make certain you get a back up disk of your logo as a master file and ensure that it includes all the files needed for the different printing formats.

Creative software updates frequently and some programmes become obsolete. Confirm you have a copy of your logo as a PDF - with the text converted to curves.

Tip 4
Using images in your logo is not very easy to arrange. For example it is difficult to reverse into black and white. Images also have limitations when it comes to size - they can only be reproduced to a certain size before they start pixilation.

Tip 5
Using gradients in your logo is not recommended. This too can have limitations when it comes to output for ie: gradients are hard to reproduce when embroidering fabrics.

Tip 6
Confirm sure the font is legible. Some logos need to be reproduced on small pieces of collateral ie: post stamps. It is important that in this case the text is
legible.

Tip 7
Insure that you acquire a copy of your logo in CMYK high resolution 300 dpi (for printing use) and RGB 72 dpi(for web use).

Tip 8
It is important to have a style guide of your logo. It will clearly show you how to use your logo so it looks exactly the same every time it is reproduced. This allows you to keep your corporate image consistent.

Tip 9
Make sure that you get a letter from the design studio declaring that you own the copyright to your logo.

If you follow these tips then not only will you get a well-designed logo but you will also own the artwork. And when it comes to reproducing your collateral you will be doing it the most cost effective way.

For logo design Brisbane and web design Brisbane, contact graphic design Brisbane today for a free two hour consultation.

There is only one way to stop this from happening and that is to create a style guide. Not only will a style guide assist you conduct the reproduction of your logo - it will also help you strengthen your brand recognition – which many argue is one of the strongest selling tools.

We have placed the below steps together for you as a starting point.

Step 1 : Define the audience for your Style Guide. Is this for staff to put to work in-house or is this for suppliers and contractors to refer to?

Step 2 : Define what your output uses are. This is important because you will need different logos and file formats for example, black and white publication adverts in comparison to vehicle graphics.

Step 3 : Define the tone for the copy and content required. For example you may needcopy rules for printed content and then copy rules for website content.

Content rules cover all punctuation rules and how to specify to the business and team.

Step 4 : Assure you layout all the design templates so it is clear how and where the logo and branding lies on all the different pieces of collateral that may be repeated.

Step 5 : Insure to accommodate any contributing logos or logos of business that are associated with you. It’s also important that you send a copy of the layout to these companies to ensure they accept the layout of their logo as they too may have their own Style Guide and hierarchy layout rules.

Step 6 : Confirm that grammar, spelling and contact details are correct.

Step 7 : Make certain that when suppliers are using the Style Guide they understand~know~discern~apprehend} that a proof needs to be dispatched~sent~mailed~commissioned}to you to be confirmed as correct.

Get your Style Guide completed and as secure as possible. Then have it saved in an email friendly file format and have a couple printed. Once this is done we strongly suggest a training session – whereby your design studio arrives and trains your staff on how to work the Style Guide and most importantly your brand.

For graphic design Brisbane, logo design Brisbane and web design Brisbane, contact Bydaughters today. We help your brand build business.

Imagine a set of blinds in your household over your bedroom window. By pulling a rod you can make the shutters open or closed, depending on if you want to let light in or not. That is exactly how an LCD projector behaves. Each pixel works like an individual shutter on a set of blinds to either shine light through or to block it. DLP on the other hand is made up of millions of microscopic mirrors or ‘pixel elements’ as professionals like to call them. Each pixel element functions to either reflect light or block it.

How the light source is processed from the time the projector turns on to when the picture reaches your screen is vitally important to image quality, brightness and colour accuracy. LCD projectors shine white light from the lamp by dividing it into red, blue and green components, by three mirrors which direct the coloured light to 3 different LCD panels. The 3 LCD panels make the elements of the image by shining each pixel on and off. The pixels are then combined in a glass prism to send the projector image. An important point to understad about LCD projectors is that all three colours are projected onto your projector screen at the same time. The way a DLP projector functions is vastly different and even how an image looks is not the same. With DLP, white light from the lamp is processed through a spinning colour wheel with transparent red, blue and green segments, at speeds up to 11,000 rpm/s. This approach to forming an image requires a sequence of red, blue and green light. The millions of micro mirrors described above reflect the coloured light on the pixels to create the image elements. The elements of the image are cast in sequence on the screen, one colour at a time. The viewer’s eye will then draw each coloured element of the image into a single whole image. Using LCD projectors, all colours are available all the time to offer the best brightness and great colour accuracy. In DLP, only one colour is available at once, and so resulting in lower colour brightness and accuracy. Some manufacturers have included a white segment in the colour wheel to improve all over brightness, but this goes and damages colour accuracy.

I see in forums all the time that DLP gives a higher contrast ratio and thus must be superior. For those who don’t know, the contrast ratio is a measure of a display system defined as the ratio of the luminance of the brightest white to that of the darkest black that the projector is able to produce. DLP projectors do offer high contrast specifications in comparison to many LCD projectors. At a glance, this appears to be a plus, however, in real life, the true black level is determined by the ambient light in the room while the projector is utilised. Do not be tricked by contrast specifications on websites and in brochures.

When the content you are trying to view requires moving images, DLP projection technology can also create image imperfections, or ‘artifacts’. The most often seen artifact that a DLP projector forms with moving images is colour break up. Colour break up is to be expected in DLP systems because moving images change between the time red, blue and green colours are pulled up. LCD projectors do not have this characteristic because the colours are sent simultaneously. DLP builders have created 3DLP solutions using 3 chips to solve the colour break up problem, but the expense of these projectors make them impractical for most businesses and consumers.

Another variance between LCD and DLP is how they match the balance for the refractive qualities of light. Think back to high school science, and recall how the various colours of light refract varied amounts when shone through the same lens. The downfall with DLP projectors is that they take the one same panel with the same lens to project Red, Blue and Green. All 3 colours are obviously different and refract light at different levels. Generally with a DLP projector, some yellow colour will show above and an extra blue will show below an image as simple as a single black line. While being built LCD projectors can be set to remove these effects on the projected image, because each colour is refracted on a separate LCD panels.

The one real benefit (excluding price) with going with a DLP projector is its overall smaller size and weight. However, this is only relevant to transport and cannot be traded off against the image plusses of LCD projectors. If overall picture quality is vital to you, then the answer is a no-brainer. Go with an LCD projector! LCD projectors will always show bright, colourful images with fewer image mistakes. If you desire to learn more about LCD technology in more detail, have a look at this fantastic resource website: Explore 3LCD. If you have any further questions, get onto Projector Central and send me an email.

Jonathan King is the sales and marketing manager of Projector Central, Australia’s premier online shop for projectors. Based in Brisbane, Projector Central has been servicing Australia for 15 years. For data projectors in the Gold Coast and Interactive Whiteboards, contact Projector Central today.

The first yacht association in the British Isles, the Water Club, was formed around about 1720 at Cork, Ire., as a cruising and unofficial coast guard group, with much naval panoply and rigour. The closest thing to a race was the “chase,” when the “fleet” pursued an imagined enemy. The club persisted, largely as a social club, until 1765, and in 1828, after joining with other groups, it was known as the Cork Yacht Club (later the Royal Cork Yacht Club).

Yacht racing began in some organized method on the Thames around the mid-18th century. The duke of Cumberland funded the Cumberland Fleet for Thames racing in 1775. When George IV came to sovereignty in 1820, it came to be known as the Fleet to His Majesty’s Coronation Sailing Society. The Thames Yacht Club seceded after a racing argument, to become the Royal Thames Yacht Club in 1830. The first English yacht club had been started at Cowes on the Isle of Wight in 1815, and royal funding made the Solent - the strait between the mainland and the Isle of Wight - the continued setting of British yachting. The society at Cowes became the Royal Yachting Club, likewise at the ascension of George IV. Every member was required to own boats of at least 20 tons (20,321 kg). Sailing matches for large bets were held, and the club life was superlative. Ultimately Royal Yachting Club boats increased in size to over 350 tons.

In North America, yachting was first accomplished with the Dutch in New York in the 17th century and continued when the English had power. Sailing was mostly for leisure and found its apogee in George Crowinshield’s Cleopatra’s Barge (1815), which sailed on the Mediterranean Sea and created a minimum of luxury and sophistication for the later yachts in the area from the late 19th century. The first persisting American yacht association, the Detroit Boat Club, was formed in 1839. In 1844, John C. Stevens instigated the New York Yacht Club while aboard his schooner Gimcrack.

Kinds of sailboats
The first sailing yachts were within the design of such naval craft as brigantines, schooners, and cutters from the 17th century until the latter half of the 19th century. The style of large yachts was initially greatly put upon by the win of America, which was drawn by George Steers for a syndicate led by John C. Stevens, and it was the boat for which the America’s Cup (q.v.) had its namesake after its win at Cowes in 1851. Earlier yachts were not designed and built in a contemporary sense, with just a model being used. Not until the second half of the 19th century did what was labeled naval architecture come into action. Not until the 1920s did the application of the research of aerodynamics do for the design of sails and rigging what science had previously done for hulls.

Because most of all sailboats had to be individually manufactured, there arose a desire for handicapping boats as this was previous to the one-design class boats were built. Hence, a rating rule was written, which is found in the International Rule, accepted in 1906 and amended in 1919. In modern times, one of the fastest growing areas in sailing is that of one-design class boats. All boats in a one-design class are manufactured to the same requirements in length, beam, sail area, and other elements (for an example of a two-person sailboat, see illustration). Racing between these boats can be held on an even playing field with no handicapping at all. A great example is the uniform International America’s Cup Class taken on for yachts in the 1992 America’s Cup race.

So long as yachting belonged mostly for the aristocracy and the rich, expense was no issue, and the size of boats increased, in both length and weight. The rise and popularity of smaller yachts occurred in the latter half of the 19th century in the sailing of the Englishmen R.T. McMullen, a stockbroker, and E.F. Knight, a barrister and journalist. A voyage around the world (1895–98) led single-handedly by the naturalized American captain Joshua Slocum in the 11.3-metre Spray proved the value of less sizeable craft. Thereafter in the 20th century, particularly after World War II, smaller racing and recreational yachts became more popular, down to the dinghy, a favoured training boat, of 3.7 m. In the late 20th century, boats of less than 3 m were sailed single-handedly across the Atlantic Ocean.

Kinds of power yachts
After the decade 1840–50, when steam was set to take the place of sail power in public vessels, the steam engine, and later the internal-combustion engine, were increasingly employed in pleasure craft. Large power yachts were developed to a high degree, and long-distance sailing was a preferred activity of the affluent. The early power yachts were paddle-wheel boats; these then made way to those powered by the fully submerged screw or propeller type of propulsion. As in the case of naval and merchant boats, auxiliaries possessing both sail and power were the yacht fashion for several years. By the second half of the 20th century, a lot of yachts were still auxiliaries, but the large part were solely power yachts that had gasoline or diesel engines.

From the last decade of the 19th century there was a boom in the construction of more sizeable steam yachts. Conspicuous among these was the Mayflower (1897) of 2,690 tons, with triple-expansion engines, twin screws, and a compartmented iron hull, and was operated by a crew of at least 150. The Mayflower, bought by the United States Navy in 1898, was the official yacht of the president of the United States until 1929 and saw active service during World War II.

As larger and better quality internal-combustion engines were created, many bigger craft were using them for power. The development of the diesel engine, using heavy oil for fuel, was furthered for World War I. In the decade following, bigger power-yacht building grew, hitting a climax in the Orion (1930) at 3,097 tons. In that period the best auxiliary yacht manufactured was the four-masted, steel, barque-rigged Sea Cloud (1931) of 2,323 tons.

The building of big power yachts declined in 1932, and the fashion after that was toward smaller, less pricey boats. Following World War II, many small naval craft were bought by private owners for conversion to yachts. By the late 20th century, yachting has become a internationally loved sport enjoyed by thousands of yachtsmen individually owning and keeping their own small recreational yachts. The number of craft and yachtsmen is increasing steadily, not only in the traditional locations by the sea but also on inland waterways and lakes.

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The taxes that are usually considered progressive include individual income taxes and estate taxes. Income taxes that are categorically progressive, however, could become less so in the upper-income class—particularly if a taxpayer is allowed to lessen his tax base by nominating deductions or by removing certain income components from his taxable income. Proportional tax rates which are applied to lower-income classes can also be more progressive if such personal exemptions are declared.

Income measured over a given year does not absolutely give the most accurate measure of taxpaying status. For example, transitory rises in income may be saved, and in temporary declines in income a taxpayer could decide to provide for consumption by decreasing savings. Therefore, if taxation is held in comparison alongside “permanent income,” it can be less regressive (or more progressive) than if it is made comparable with annual income.

Sales taxes and excises (with the exception of those on luxuries) are mostly regressive, because the portion of own income consumed or spent for a specific good declines as the level of personal income increases. Poll taxes (also termed head taxes), nominated as a set amount per capita, obviously are regressive.

It is hard to term corporate income taxes and taxes on business as progressive, regressive, or proportionate, principally due to a lack of certainty around the ability of businesses to shift their tax expenses (see below Shifting and incidence). This difficulty of determining who bears the tax burden lays for the most part on whether a national or a subnational (that is, provincial or state) tax is being decided.

In considering the economic effect of taxation, it is necessary to differentiate between various ideas of tax rates. The statutory rates are dictated in legislature; commonly these are marginal rates, but sometimes they are mean rates. Marginal income tax rates denote the fraction of incremental income that is taken by taxation when income rises by one dollar. So, if tax liability rises by 45 cents when income grows by one dollar, the marginal tax rate is 45 percent. Income tax statutes generally contain graduated marginal rates—i.e., rates that increase as income rises. Careful analysis of marginal tax rates are required to regard provisions other than the formal statutory rate structure. If, for example, a particular tax credit (reduction in tax) falls by 20 cents for each one-dollar rise in income, the marginal rate is 20 percentage points more than specified in the statutory rates. Since marginal rates indicate how after-tax income is changed in response to changes in before-tax income, they are the appropriate ones for appraising incentive effects of taxation. It is even more difficult to understand the marginal effective tax rate applicable to income from business and capital, because it may depend on factors such as the structure of depreciation allowances, the deductibility of interest, and the provisions for inflation adjustment. A basic economic theorem holds that the marginal effective tax rate in income from capital is zero under a consumption-based tax.

Average income tax rates signify the percentage of total income that is demanded in taxation. The pattern of average rates is the one that is necessary for considering the distributional equity of taxation. Under a progressive income tax the average income tax rate rises with income. Average income tax rates usually grow with income, both because personal allowances are granted for the taxpayer and dependents and because marginal tax rates are graduated; on the other hand, preferential treatment of income received for the most part by high-income households might dampen these effects, allowing regressivity, as indicated by average tax rates that fall as income increases.

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