Event Tents, such as wedding tents are used when you want to make a splendid outdoor scene. They are generally structures installed at a location for a period of time.

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 fabulous
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 entertaining 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 dataabout 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 rudimentry
and your budget may be tight. 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 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 premium 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.

New Zealand has a wonderful array of astounding landscapes. Like huge mountain ranges, majestic coastlines, lush rainforests, deep fiords, snow capped mountains and steaming volcanoes. These panoramic wonders have all made New Zealand an appealing destination for all kinds of holidays.

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 cities in New Zealand, Queenstown, Christchurch and Auckland would definitely be there. Travel Online is a outstanding 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 stimulating 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 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 wonderful Victoria Square, across the transfixing 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 staying 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 radiantcountryside surrounding the city.

Auckland
Auckland, also known as the City of Sails, is located 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 endless 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 memorable holidaying experience. Visitors to Auckland adore 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.

Don’t allow an inexperienced 24 hour carpet cleaner show up to repair your carpets damaged by water. These are the cautions you have to be wary of:

Overcharging. An inexperienced water restoration restorer may load the job up with superfluous steps. E.g. using dehumidification for the damaged carpets is not needed.

Not using the correct equipment. They may borrow equipment from hire companies to dry the carpet. This is permissible, but an established water damage restorer will own all their equipment enabling a quicker response and hopefully a better value job.

Moisture metre. If they don’t have the right moisture meter, they can’t tell whether the carpet is repaired. This increases the problem of mould growth in the future. Removal of this may be required.

If they aren’t specialised. There are a lot of “Carpet Cleaners” in this industry who do restoration jobs on the “side.” i.e. they don’t deal with this kind of task often. Be careful of it. Drying water damage to carpets is an art. Taking carpet off the gripper strips then reinstalling them must be done by a professional, otherwise it can be permanently damaged.

You could be wondering, how do I locate a good Flood Restoration professional? Below I have listed some signifiers to look for when you hunt around for a carpet flood damage business:

The size of their Yellow Pages ad slot: This can be an indication as to how much repair work they get already. A full-size Yellow Pages ad slot can cost about $50 000. When they have paid for a bigger ad, you have some promise that they are professionals.

Where do they rank in Google? The higher they rate in Google, the more click-ins there are for their business.

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

Do Insurance companies use them for their water damage jobs? This is a great indicator. If insurance companies hire them, the business is very likely to be excellent at their work. Insurance companies tend to use the businesses that grant them the best value for money.

How much Equipment do they have? They should own at least 100 Air movers. If they have this many, this is a good indicator that they have been up and running for a while. Our business took 8 years to build up that many wet carpet drying air movers.

What type of commitment can you get out of them on the phone? Try to pin them down to a price for water extraction, water removal and initial inspection. If they wouldn’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 Brisbane business operates to a 59 minute response time for a water damage emergency. The repair needs to be responded to ASAP. Mould can grow inside a 24 hour period.

If you focus on these tips you are sure to come up with a Flood Damage Restoration business who knows how to do the job right.

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.

As a practicing podiatrist in Brisbane, Australia, I am frequently asked by clients if podiatry would be a good career for a school leaver to enter. There are many things to recommend a career in podiatry including:

• You can be self employed: This is a opportunity 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 get sued . The nature of podiatry practice does not lend itself to accidentally harming one’s patients. Also, you never have to give your patients 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 dentist or doctor , the salary is generally commensurate with other allied health providers.
• Instant Gratification: One of the best aspects of being a podiatrist is the instant gratification! People come in with pain and leave happy. You will see 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 allow you a lot of opportunity to help eliminate the suffering of your fellow human beings.
• Self – Determination: Podiatryallows 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 acts 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 demarcates relieves the need to find your ‘niche’ after university - as someone with a more generic Bachelor of Science degree might need to do.
• Feel the need to travel? There are many places in the world that do not train 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 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 great range of complaints. There may be an ingrown toenail or two, a debilitating corn, a sporting injury, some lower back pain and at least a couple of painful plantar fascias. The essence of being a good podiatrist is to bea good problem solver. Each patient is an individual with a unique problem requiring a well considered solution.

How do you become a qualified as a podiatrist ?

To qualify as a podiatrist which can be studied at available fromsix 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.

Take control of getting your site established by a developer and know the process it will save you money and attain you a site that actually works the intended purpose!

1. Comprehending 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 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 realise 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 efficient development. The more interaction and information you bestow them in the beginning the more time you will save everybody in the long run by achieving 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 formulate the inner page template. It is this template that will be repeated for most of your pages for your site.
Submit your content in a pre-proofed word processed document; don’t get 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 preferred 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 interacting with the reader but for Search Engine Optimisation.
One last tip for content; present a decent amount of content but formulate it in a way that a reader may acquire 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. You need to know that you can use and understand 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 operate 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 on the internet for free!

7. Launch – going live
When the developers are ready to put your site onlive make sure you have completed 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.

A logo is a essential step to building a business. It is the face of your business. And like your face conveys the tone of your business, indicates the service and screams the professionalism or lack there of.

People spend a lot of money on the creation 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 redundant and may cause complications when trying to recreate the logo exactly as determined 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 hinted that if your service or product name is not in your business name then perhaps an icon will assist in getting 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 excellent example of this is the well-known and executed Nike logo.

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

Tip 3
Assure 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. Make certain 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 regulate. For example it is troublesome 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
legible.

Tip 7
Make sure that you accept 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 accept 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 Bydaughters today for a free two hour consultation.

How many times have you commissioned business cards to print and collected yet another version of your corporate colour? Ever been frantic to see your advert in the latest newspaper and then caught that the crucial tag line is gone or your logo has been ruined.

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 direct the reproduction of your logo - it will also help you sustain 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 work in-house or is this for suppliers and contractors to refer to?

Step 2 : Mark 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 requirecopy rules for printed content and then copy rules for website content.

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

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

Step 5 : Make certain to accommodate any contributing logos or logos of business that are correlated with you. It’s also important that you issue a copy of the layout to these companies to insure they approve the layout of their logo as they too may have their own Style Guide and hierarchy layout rules.

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

Step 7 : Make sure 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 validated as correct.

Make 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 advise a training session – whereby your design studio comes in and trains your staff on how to utilize 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.

The most common question customers ask when acquiring a new projector for the home, office, or classroom is: should I purchase an LCD projector or a DLP projector? LCD, standing for ‘liquid crystal device’ and DLP, an acronym for ‘digital light processing’ are the two commonplace projector imaging technologies. With so many different brands and different types available, it can be challenging for the buyer to make a decision between those technologies. Ultimately LCD projectors provide far better image quality and colour accuracy. The following article explains why DLP projectors struggle with creating the same rate of image quality.

Visualise a set of blinds in your room on your bedroom window. By a twist of 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 operates. Each pixel functions like a unique shutter on a set of blinds to either send light through or to block it. DLP on the other hand is made up of millions of microscopic mirrors or ‘pixel elements’ as the pros like to call them. Each pixel element operates to either reflect light or block it.

How the light source is processed from the point at which the projector switches on to when the image reaches your screen is ultimately important 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 project the coloured light to 3 separate LCD panels. The 3 LCD panels make the elements of the image by shining each pixel on and off. The pixels are then simultaneously processed in a glass prism to form the projector image. A point to know about LCD projectors is that all three colours are projected onto your projected surface all at once. The way a DLP projector functions is vastly different and even the produced image looks is not the same. With DLP, white light from the lamp is directed through a turning colour wheel with transparent red, blue and green segments, at speeds up to 11,000 rpm/s. This approach to forming an image forms a sequence of red, blue and green light. The millions of micro mirrors mentioned above reflect the coloured light on the pixels to construct the image elements. The elements of the image are projected in sequence on the screen, one colour at a time. The viewer’s vision will then pull together each coloured element of the image into a complete image. With LCD projectors, all colours are available all the time to create high brightness and spectacular colour accuracy. In DLP, just one colour is available at any given time, resulting in lower colour brightness and accuracy. Some DLP designers have added a white segment for the colour wheel to improve brightness overall, but this further lessens colour accuracy.

I see in forums all the time that DLP provides a higher contrast ratio and thus must be better quality. 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 system is capable of. DLP projectors do have high contrast specifications compared to a majority of LCD projectors. At a glance, this must be a benefit, however, in real life, the true black level is determined by the ambient light in the room while the projector is being utilised. Do not be duped by contrast specifications on websites and in brochures.

When the content you want to bring to life includes moving images, DLP projection technology also has image marks, or ‘artifacts’. The most commonplace artifact that a DLP projector creates with moving images is colour break up. Colour break up is inherent in DLP systems because moving images keep changing between the time red, blue and green colours are projected. LCD projectors do not have this downside because all the colours are projected at once. DLP developers have developed 3DLP solutions using 3 chips to solve the colour break up error, but the expense of these projectors make them almost impossible for most businesses and consumers.

Another difference between LCD and DLP is how they make up for the refractive qualities of light. Remember back to high school science, and they taught you how the different colours of light refract differing amounts when directed through the same lens. The downfall with DLP projectors is that they use the one same panel and the same lens to project Red, Blue and Green. All 3 colours are obviously not the same and refract light differently. Often with a DLP projector, some yellow colour will come through above and a superfluous blue will be projected below an image as simple as a single black line. While being built LCD projectors can be adjusted to reduce these effects on the projected image, because each colour is processed on its own LCD panels.

The sole veritable advantage (excluding price) with going with a DLP projector is its overall smaller size and weight. However, this is only relevant to transport and has to be traded off against the image benefits of LCD projectors. If the outcome of the picture quality is important to you, then the choice is a no-brainer. Go for an LCD projector! LCD projectors will always make bright, colourful images with fewer image imperfections. If you want to ask more about LCD technology in more detail, have a gander at this fantastic resource website: Explore 3LCD. If you have any persisting questions, jump onto Projector Central and send me an email.

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

As the Dutch found dominance in sea power during the 17th century, the early yacht was a pleasure craft used first by royalty and secondly by the burghers in the canals and then in the protected and unprotected waters of the Low Countries. Racing yachts was incidental, arising as private challenges. English yachting started with King Charles II of England during his exile in the Low Countries. On his restoration to the English throne in 1660, the city of Amsterdam presented him with a 20-metre (66-foot) pleasure boat with a beam (maximum width) of 5.6 m (18 feet), which he named Mary. Charles and his brother James, the duke of York (James II, sovereign 1685–88), made other yachts and in 1662 raced two of them from the Thames, from Greenwich, to Gravesend, and the same way back, on a £100 bet. Yachting was found to be fashionable with the rich and royalty, but after that time the trend did not last.

The first yacht association in the British Isles, the Water Club, was started around about 1720 at Cork, Ire., as a cruising and unofficial coast guard organization, and had large naval panoply and rigour. The closest thing to a race was the “chase,” for which the “fleet” pursued a fictional enemy. The club endured, largely as a social club, until 1765, and in 1828, when conglomerating with other organisations, it was known as the Cork Yacht Club (later the Royal Cork Yacht Club).

Yacht racing was first seen 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 ascended to the throne in 1820, it was then called 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 association 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 continuing site of British racing. The organisation at Cowes became the Royal Yachting Club, also at the accession of George IV. Each member was required to own boats of at least 20 tons (20,321 kg). Sailing tests for great bets were held, and the society life was wonderful. Eventually Royal Yachting Club boats grew in size to over 350 tons.

In North America, yachting started with the Dutch in New York in the 17th century and continued when the English held control. Sailing was largely for pleasure and reached its high point in George Crowinshield’s Cleopatra’s Barge (1815), which cruised on the Mediterranean Sea and established a benchmark of luxury and elegance for the later yachts in those waters from the late 19th century. The first persisting 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
Early sailing yachts were within the lines of such naval craft as brigantines, schooners, and cutters from the 17th century until the latter half of the 19th century. The design of sizeable yachts was originally heavily impacted by the win of America, which was created by George Steers for a group headed 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 crafted in today’s sense, with merely a model for an outline. Not until the later half of the 19th century did what was known as naval architecture come into being. Not until the 1920s did the employment of the study of aerodynamics do for the craft of sails and rigging what such science had already done for hulls.

Because nearly all sailboats had been individually built, there arose a need for handicapping boats previous to the one-design class boats were made. Therefore, a rating rule was written, which resulted in the International Rule, accepted in 1906 and edited in 1919. In modern times, one of the rapidly growing areas in the sailing industry 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 such boats can be had on an even playing field with no handicapping necessary. A perfect example is the generic International America’s Cup Class taken on board for yachts in the 1992 America’s Cup race.

So long as yachting belonged primarily for the royal and the wealthy, expense was no problem, and the size of boats increased, in both length and weight. The rise and popularity of smaller craft happened in the latter 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 journey around the world (1895–98) captained single-handedly by the naturalized American captain Joshua Slocum in the 11.3-metre Spray demonstrated the hardiness of small yachts. Later in the 20th century, notably after World War II, smaller racing and recreational boats became commonplace, down to the dinghy, a favourite training boat, of 3.7 m. In the late 20th century, craft of less than 3 m were setting sail single-handedly across the Atlantic Ocean.

Kinds of power yachts
Post the decade 1840–50, at which point steam began to emulate sail power in commercial craft, the steam engine, and later the internal-combustion engine, were employed increasingly in leisure craft. Sizeable power yachts were developed to a high element, and long-distance travel turned into a preferred pastime of the affluent. The early power yachts were paddle-wheel boats; they then made way to those powered by the wholly submerged screw or propeller sort of propulsion. As well as naval and merchant vessels, auxiliaries with both sail and power were the yacht standard for several years. By the second half of the 20th century, several yachts were still auxiliaries, but the larger part were solely power yachts containing gasoline or diesel engines.

In the last decade of the 19th century there was a push in the design of more sizeable steam yachts. Conspicuous within 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 more than 150. The Mayflower, commissioned by the United States Navy in 1898, was the official yacht of the president of the United States until 1929 and was used in active service in World War II.

As larger and more dependable internal-combustion engines were produced, many big craft began using them for power. The establishment of the diesel engine, with heavy oil for fuel, progressed in World War I. In the decade following, big power-yacht creation blossomed, climaxing in the Orion (1930) at 3,097 tons. During that time the best auxiliary yacht manufactured was the four-masted, steel, barque-rigged Sea Cloud (1931) of 2,323 tons.

The manufacture of larger power boats fell away after 1932, and the trend thereafter was in preference of smaller, less expensive craft. After World War II, many small naval boats were sold to private owners for conversion to yachts. In the late 20th century, yachting had become a widespread beloved activity enjoyed by thousands of yachtsmen personally sailing and upkeeping their own small recreational craft. The popularity of craft and yachtsmen increased steadily, not only in the traditional locations on the seacoasts but also on inland waterways and lakes.

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Taxes are distinguished by the effect they have on the allocation of income and wealth. A proportional tax is the kind that puts the same relative burden on every taxpayer—i.e., when tax liability and income increase in relative proportion. A progressive tax is recognisable by a greater than proportional rise in the tax onus in regard to the growth in income, and a regressive tax is recognisable by a less than proportional increase in the relative liability. Therefore, progressive taxes are seen as fighting inequalities in income distribution, whereas regressive taxes are found to have the effect of increasing these inequalities.

The taxes that are generally regarded as progressive include individual income taxes and estate taxes. Income taxes that are declarably progressive, however, could become less so within the upper-income categories—especially if a taxpayer is able to reduce his tax base by declaring deductions or by taking some income aspects from his taxable income. Proportional tax rates when applied to lower-income categories will also be more progressive if such exemptions of a personal nature are made.

Income measured over a given period may not absolutely offer the most suitable measure of taxpaying ability. For example, transitory rises in income may be saved, and during temporary declines in income a taxpayer could choose to finance consumption by reducing savings. Ergo, if taxation is made comparable along with “permanent income,” it should be less regressive (or more progressive) than when it is compared with annual income.

Sales taxes and excises (save luxuries) tend to be regressive, because the spread of one’s income consumed or spent on a specific good declines as the level of personal income grows. Poll taxes (also termed head taxes), calculated as a set amount per capita, patently are regressive.

It is not easy to term corporate income taxes and taxes on business as progressive, regressive, or proportionate, because of the lack of certainty about the ability of businesses to shift their tax expenses (see below Shifting and incidence). This difficulty of deciding who bears the tax burden rests essentially on whether a national or a subnational (that is, provincial or state) tax is being decided.

In analysing the economic purpose of taxation, it is necessary to distinguish between various concepts of tax rates. The statutory rates are those nominated in the law; generally these are marginal rates, but for some cases they are mean rates. Marginal income tax rates signify the fraction of incremental income that is taken by taxation when income is increased by one dollar. Ergo, if tax liability rises by 45 cents when income increases by one dollar, the marginal tax rate is 45 percent. Income tax statutes commonly contain graduated marginal rates—i.e., rates that grow as income increases. Careful analysis of marginal tax rates must regard provisions apart from the formal statutory rate structure. If, for example, a particular tax credit (reduction in tax) declines by 20 cents for each one-dollar growth in income, the marginal rate is 20 percentage points higher than nominated within the statutory rates. Since marginal rates indicate how after-tax income changes in response to changes in before-tax income, they are the relevant ones for considering incentive effects of taxation. It is even more complicated to understand the marginal effective tax rate applicable 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 grants 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 necessary for judging the distributional equity of taxation. Under a progressive income tax the average income tax rate rises with income. Average income tax rates usually increase with income, both because personal allowances are allowed for the taxpayer and dependents and also because marginal tax rates are graduated; on the flip side, preferential treatment of income received predominantly by high-income households might dwarf these effects, producing regressivity, as displayed by average tax rates that decrease as income increases.

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