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 splendid
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 different 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 lively 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 basic
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 diverse range of sizes, and colours. Most plain colour Tents s range between $995- $2900. If you are keen to advertise 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 boring as a website address or they can be a design extravaganza.

Remember, if it is for commercial purposes, the aim is to build recognition 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.

Fantastic travel packages and holiday specials are available on quality accommodation in modern city hotels and luxurious wilderness lodges at reduced prices. Among the top holiday destinations in New Zealand, Queenstown, Christchurch and Auckland would definitely be there. Travel Online is a outstanding online specialist travel operator and provides astounding 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 thrilling 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 demand 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 cutting-edge facilities, gyms, spas and fantastic views are available at various holiday retreats across the city. Bigger 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 epochal Anglican Cathedral. Situated on New Zealand’s South Island, this cosmopolitan city is always abuzz with great 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. Spacious 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 stunningcountryside 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 flexibility of sailing away on yachts to isolated nearby islands, living the sweet 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 radiant, 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 fantastic holidaying experience. Visitors to Auckland love visiting the Antarctic Encounter, which showcases the only penguins present in the sub-Antarctic region. More encounters 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 amateur water restoration carpet cleaner may build the job up with extra steps. E.g. using dehumidification to dry the flooded carpets may not be needed.

Not using the correct equipment. They can borrow equipment from hire places to dry the carpet. This is permissible, but an established water damage cleaner will possess all their equipment so they offer a quicker response and hopefully a better value job.

Proper moisture metre. If they don’t have the proper moisture meter, they will not be able to know if the carpet is repaired. This enhances the problem of mould growth in the future. Mould removal in future may be required.

Specialised. There are a whole lot of “Carpet Cleaners” in this industry who do repair jobs on the “side.” i.e. they don’t complete this type of task every day. Be wary of them. Restoring carpets is an art. Taking carpet off the gripper strips then reinstalling them must be taken on by a professional, otherwise they can be damaged incontrovertibly.

You may be thinking, how do I decide on a credible Flood Restoration Business? Below I have listed some pointers to check for when you hunt around for a carpet flood damage business:

What size is their Yellow Pages ad slot: This can be an indication as to how much repair work they do already. A full-size Yellow Pages ad can cost about $50 000. If they have got a bigger ad, you have some expectation that they are professionals.

Where do they show in Google? The higher the rate in Google, the more webpage clicks there have been for this business.

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

Do Insurance companies use them for their own water damage jobs? This is a top indicator. If insurance companies source them, the business is very likely to be excellent at their skill. Insurance companies tend to use the businesses that give them the top value for the fee.

What kind of Equipment do they have? They should own about 100 Air movers. If they own this many, this probably means they have been up and running for a while. Our business took 8 years to acquire that many wet carpet drying air movers.

What type of commitment can you get for them through a phone call? See if you can pin them down to a price for water extraction, water removal and initial inspection. If they won’t give you a fee for this only, you know they are not interested in serving you, so look elsewhere.

Response Time – Our Water Damage business in Brisbane works to a 59 minute response time for water damage emergency. The restoration needs to be responded to ASAP. Mould can come inside a 24 hour period.

If you go by these tips you are sure to come up with a Flood Damage Restoration business 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 option that is increasingly being denied to other health care providers such as optometrists and even GPs . 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 clients the bad news that their condition will be terminal.
• Working Hours: Emergency call outs are very unlikely. This is a desirable fact 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 dentist or doctor , the salary is generally commensurate with other allied health providers.
• Instant Gratification: One of the most rewarding aspects of 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 less stressful when people leave you smiling.
• Philanthropy: Podiatry will provide you an abundance of opportunity to help eliminate the suffering of your fellow human beings.
• Self – Determination: Podiatry affords a clinician the power to determine their own course of action for the benefit of their patients. This is unlike a career in nursing for instance where one works under the instruction of a doctor.
• Clear Job roles: The only people who can claim to be a podiatrist are those with a podiatry qualification. The clear roles that this delineates relieves the need to find your ‘niche’ after university - as someone with a more generic Bachelor of Science degree might need to do.
• Do you like to travel? There are many places around the world that do not make their own podiatrists including Tasmania, the Northern Territory, all of Asia and all of the Middle East. If you want to travel the world, Australian podiatrists can gain employment in any Commonwealth country and are especially in demand in Singapore, Egypt, United Arab Emirates and other far flung fields.
• Variety: In any given day, a podiatrist will see a large range of complaints. There might be an ingrown toenail or two, an excruciating corn, a sporting injury, some sacroiliac pain and at least a couple of painful arches . The key to being a good podiatrist is to be a great problem solver. Each patient is an individual with a unique problem requiring a well considered solution.

How do you qualify as a podiatrist ?

To qualify as a podiatrist requires 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. Understanding your business and how you are currently established in your market.
In order to formulate a site that truly meets your requirements; you first need to have a full understanding 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 furnished with example sites and more importantly the elements of the site you like so they can get 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 identify 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 allow 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 take the general layout of this concept and then construct the inner page template. It is this template that will be repeated for most of your pages for your site.
Provide your content in a pre-proofed word processed document; don’t get too creative with the document fonts etc. as these will not be preserved when the content is copied into the code of the site. It is preferred that you do use bolding, underlining, headings and sub heading though ,as these highlights are transferred into the site and are very important later on in not only interacting with the reader but for Search Engine Optimisation.
One last tip for content; present a decent amount of content but present it in a way that a reader may get a summary of what you are trying to present 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 operate on another site they have developed or an example site they may have. it is essential that you know that you can utilize and know 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 made for you. You can guarantee if it is has just been written for you then it will not work 100% first time round. This is a where things can get ugly in the process you must understand the way the program works and test it as if you were normal website user. If it doesn’t make sense to you, odds 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 available to download on the internet for free!

7. Launch – going live
When the developers are ready to put your site live make sure you have finished the above testing step until you are happy 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 considered 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 recreated. This is needless and may cause complications when trying to replecate 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 difficulties.

Tip 1
First things first - you need to decide if you would like your logo to have an accompanying icon. It is advised that if your service or product name is not in your business name then perhaps an icon will help 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 essential decision as it not only could change the output costs but can also hinder your output use. Think about the end result and what you will be assigning 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 assure that it includes all the files required for the different printing formats.

Creative software updates frequently and some programmes become obsolete. Insure 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
Ensure 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
readable

Tip 7
Make certain 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 acquire 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 use a style guide. Not only will a style guide assist you control the reproduction of your logo - it will also help you extend 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 : Mark 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 want 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 wantcopy rules for printed content and then copy rules for website content.

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

Step 4 : Confirm 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 reproduced.

Step 5 : Assure to accommodate any contributing logos or logos of business that are affiliated with you. It’s also important that you mail 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 : Make sure that grammar, spelling and contact details are correct.

Step 7 : Insure 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.

Make your Style Guide completed and as established as possible. Then have it saved in an email friendly file format and have a couple printed. Once this is done we strongly advocate a training session – whereby your design studio arrives and trains your staff on how to use 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.

Think of a set of blinds in your house on your bedroom window. By twisting a rod you can turn the shutters open or closed, depending on if you want to let light in or not. Such is exactly how an LCD projector behaves. Each pixel works like a single shutter on a set of blinds to either shine light through or to block it. DLP on the other hand is constructed 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 when the projector is switched on to when the image reaches your screen is vitally significant to image quality, brightness and colour accuracy. LCD projectors direct white light from the lamp by dividing it into red, blue and green components, by three mirrors which send the coloured light to 3 separate LCD panels. The 3 LCD panels form the elements of the image by processing each pixel on and off. The pixels are then meshed in a glass prism to create the projector image. A point to know about LCD projectors is that all three colours are projected onto your screen all at the same time. The way a DLP projector works is widely different and even how an image comes out is not the same. With DLP, white light from the lamp is sent through a spinning colour wheel with transparent red, blue and green segments, at speeds up to 11,000 rpm/s. This way of projecting an image forms a sequence of red, blue and green light. The millions of micro mirrors described above reflect the coloured light on the pixels to produce the image elements. The elements of the image are sent in sequence on the screen, one colour at a time. The viewer’s eye will then combine each coloured element of the image into the complete image. From LCD projectors, all colours are available all the time to form the highest brightness and spectacular 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 general brightness, but this then degrades colour accuracy.

I read in forums all the time that DLP offers a higher contrast ratio and as such must be superior. For those who are unaware, 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 as compared to most LCD projectors. At first glance, this seems to be a plus, however, in real life, the true black level is determined by the ambient light in the room when the projector is used. Do not be hoodwinked by contrast specifications on websites and in brochures.

When the content you want to view includes moving images, DLP projection technology can also create image marks, or ‘artifacts’. The most common artifact that a DLP projector forms with moving images is colour break up. Colour break up is inherent in DLP systems because moving images change between the time red, blue and green colours are projected. LCD projectors do not have this disadvantage because the colours are delivered with the others. DLP developers have formed 3DLP solutions using 3 chips to fix the colour break up artifacts, but the expense of these projectors make them almost impossible for most businesses and consumers.

Another variance between LCD and DLP is how they match the balance for the refractive qualities of light. Jump back to high school science, and remember when they taught you how the various colours of light refract various amounts when shone through the same lens. The disadvantage 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 not the same and refract light at different levels. Most of the time with a DLP projector, some yellow colour will come up above and a spill of blue will appear below an image as simple as a lone black line. During manufacturing LCD projectors can be set to take away these effects on the projected image, because each colour is directed on separate LCD panels.

The sole actual advantage (excluding price) with taking a DLP projector is its smaller overall size and weight. However, this is only relevant for transport and cannot be traded off against the image benefits of LCD projectors. If resulting picture quality is crucial to you, then the decision is a no-brainer. Go with an LCD projector! LCD projectors will consistently make bright, colourful images with fewer image blips. If you want to know more about LCD technology in more detail, check out this spectacular resource website: Explore 3LCD. If you have any more questions, go to Projector Central and send me an email.

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

The first yacht group in the British Isles, the Water Club, was started at about 1720 at Cork, Ire., as a cruising and unofficial coast guard association, and had great naval panoply and gravity. The closest thing to racing was the “chase,” in which the “fleet” pursued an imaginary enemy. The club went on, largely as a social club, until 1765, and in 1828, by merging with other groups, it became known as the Cork Yacht Club (later the Royal Cork Yacht Club).

Yacht racing was seen in some organized method on the Thames about the mid-18th century. The duke of Cumberland funded the Cumberland Fleet for Thames racing in 1775. When George IV rose to the throne in 1820, it came to be known as the Fleet to His Majesty’s Coronation Sailing Society. The Thames Yacht Club seceded with a racing dispute, to become the Royal Thames Yacht Club in 1830. The first English yacht organisation had been started at Cowes on the Isle of Wight in 1815, and royal sponsorship made the Solent - the strait between the mainland and the Isle of Wight - the continuing location of British yachting. The organisation at Cowes became the Royal Yachting Club, likewise at the accession of George IV. Each member was required to have boats of at least 20 tons (20,321 kg). Sailing matches for large stakes were held, and the society life was wonderful. It came to be that the 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 largely for leisure and rose to its apogee in George Crowinshield’s Cleopatra’s Barge (1815), which traveled on the Mediterranean Sea and established a minimum of luxury and elegance for the later yachts in that area from the late 19th century. The first enduring American yacht association, the Detroit Boat Club, was formed in 1839. In 1844, John C. Stevens founded the New York Yacht Club while aboard his schooner Gimcrack.

Kinds of sailboats
The Early sailing yachts followed the lines of such naval craft as brigantines, schooners, and cutters from the 17th century through the second half of the 19th century. The style of large yachts was first heavily put upon by the win of America, which was designed 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. The first yachts were not designed and built in today’s sense, with merely a model being used. Not until the latter half of the 19th century did what was known as naval architecture come about. Not until the 1920s did the use of the research of aerodynamics do for the design of sails and rigging what such study had earlier done for hulls.

Because nearly all sailboats had been individually custom-built, there arose a desire for handicapping boats before the one-design class boats were built. Hence, a rating rule came into being, which ended up in the International Rule, adopted in 1906 and edited in 1919. Today, one of the most rapidly flourishing areas in the sailing industry is that of one-design class boats. All boats in a one-design class are manufactured to standard specifications in length, beam, sail area, and other aspects (for an example of a two-person sailboat, see illustration). Racing those boats can be held on an even par with no handicapping at all. A prime example is the standard International America’s Cup Class taken on board for racers in the 1992 America’s Cup race.

So long as yachting belonged mostly for the royal and the wealthy, money was no problem, and the size of boats developed, in both length and weight. The ascendancy and popularity of smaller craft happened in the second half of the 19th century from 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 demonstrated the hardiness of smaller boats. Thereafter in the 20th century, for the larger part after World War II, smaller racing and pleasure yachts became more popular, down to the dinghy, a favoured training boat, of 3.7 m. In the late 20th century, yachts of less than 3 m were sailed single-handedly across the Atlantic Ocean.

Kinds of power yachts
After the decade 1840–50, during which steam started to emulate sail power in public boats, the steam engine, and later the internal-combustion engine, were favoured increasingly in personal vessels. Bigger power yachts were progressed to a high standard, and long-distance cruising was a favoured occupation of the rich. The early power yachts were paddle-wheel boats; these then made way to yachts powered by the completely submerged screw or propeller type of propulsion. As in the case of naval and merchant yachts, auxiliaries possessing both sail and power were the yacht archetype for many years. By the later half of the 20th century, a lot of yachts were still auxiliaries, but the majority were solely power yachts with gasoline or diesel engines.

In the last decade of the 19th century there was a boom in the construction of large steam yachts. In particular of these was the Mayflower (1897) of 2,690 tons, containing 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 in World War II.

As larger and better quality internal-combustion engines were developed, many bigger yachts started using them for power. The creation of the diesel engine, with heavy oil for fuel, progressed for World War I. From the decade after, large power-yacht building flourished, hitting a climax in the Orion (1930) at 3,097 tons. During that point the largest auxiliary yacht constructed was the four-masted, steel, barque-rigged Sea Cloud (1931) of 2,323 tons.

The building of big power yachts lessened after 1932, and the fashion thereafter was for smaller, less costly yachts. After World War II, lots of small naval vessels were bought by private owners for conversion to yachts. In the late 20th century, yachting is a internationally beloved activity enjoyed by thousands of yachtsmen personally manning and maintaining their own small pleasure yachts. The popularity of boats and sailors has increased steadily, not only in the traditional places on the seacoasts but also on inland waterways and lakes.

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The taxes that are often considered progressive include individual income taxes and estate taxes. Income taxes that are declarably progressive, however, might become less so for the upper-income categories—in particular if a taxpayer is permitted to lower his tax base by declaring deductions or by leaving out some certain income elements from his taxable income. Proportional tax rates that are applied to lower-income demographics could also be more progressive if such exemptions of a personal nature are declared.

Income measured over the period of a year does not necessarily offer the most appropriate measure of taxpaying status. For example, transitory rises in income may be saved, and during temporary declines in income a taxpayer might select to finance consumption by reducing savings. Therefore, if taxation is regarded alongside “permanent income,” it can be less regressive (or more progressive) than if made comparable with annual income.

Sales taxes and excises (except those on luxuries) tend to be regressive, because the portion of own income consumed or spent for specific goods declines as the rate of personal income increases. Poll taxes (also termed head taxes), nominated as a fixed amount per capita, obviously are regressive.

It is difficult to term corporate income taxes and taxes on business as progressive, regressive, or proportionate, principally due to uncertainty around the ability of businesses to shift their tax expenses (see below Shifting and incidence). This difficulty of deciding who bears the tax burden rests fundamentally on whether a national or a subnational (that is, provincial or state) tax is being determined.

In analysing the economic effect of taxation, it is essential to differentiate between several points of tax rates. The statutory rates are those specified in legislation; often these are marginal rates, but in some cases they are median rates. Marginal income tax rates signify the fraction of incremental income that is demanded by taxation when income increases by one dollar. Therefore, if tax liability grows by 45 cents when income rises by one dollar, the marginal tax rate is 45 percent. Income tax legislation usually contain graduated marginal rates—i.e., rates that rise as income grows. Heavy analysis of marginal tax rates must regard provisions as well as the formal statutory rate structure. If, for example, a particular tax credit (reduction in tax) decreases by 20 cents for each one-dollar increase in income, the marginal rate is 20 percentage points more than indicated in the statutory rates. Since marginal rates indicate how after-tax income moves in response to changes in before-tax income, they are the important ones for regarding incentive effects of taxation. It is even more difficult to know the marginal effective tax rate applied to income from business and capital, because it may rely on considerations 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 nothing under a consumption-based tax.

Average income tax rates indicate the percentage of total income that is taken in taxation. The pattern of average rates is the one that is relevant for appraising the distributional equity of taxation. Under a progressive income tax the average income tax rate increases with income. Average income tax rates usually rise with income, both because personal allowances are provided for the taxpayer and dependents and due to that marginal tax rates are graduated; on the other hand, preferential treatment of income received fundamentally by high-income households could swamp these effects, producing regressivity, as shown by average tax rates that lessen as income rises.

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