Sydney Bentley

Event Tents, such as wedding tents are for 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 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 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 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 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 selection 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 quality reproduction of their logo. Sign written or printed Tents can be as dull as a website address or they can be a design masterpiece.

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 formulating 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 amazing landscapes. Like enormous mountain ranges, sweeping coastlines, dense rainforests, deep fiords, snow capped mountains and steaming volcanoes. These picturesque wonders have all made New Zealand an appealing destination for all kinds of holidays.

Amazing 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 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 beautiful Victoria Square, across the transfixing 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. 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 brilliantcountryside 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 chance 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 luxurious 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 magnificent, 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 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.

Don’t let an unprofessional 24 hour carpet cleaner attempt to repair your carpets damaged by water. These are the signs you need to be aware of:

Overcharging. An inexperienced water restoration carpet cleaner may fill the job up with unnecessary extras. E.g. using dehumidification for the flooded carpets unnecessarily.

Correct equipment. They can use equipment from hire places for drying the carpet. This is permissible, but a professional water damage technician will have all their equipment so they can offer a speedy response and hopefully a better value job.

Does not have a proper moisture metre. If they don’t have the choice moisture meter, they will not be able to know when the carpet is dry enough. This increases the problem of future mould growth. Removal of the mould would then be required in the future.

They are not Specialised. There are a whole lot of “Carpet Cleaners” in this industry who do repair jobs on the “side.” i.e. they aren’t the ones who take on this kind of repair everyday. Be aware of them. Restoring carpets is an art. Reinstalling carpets on the gripper strips should be taken on by a professional, otherwise the carpet can be permanently damaged.

You might be thinking, how do I choose a good Flood Restoration Business? Below I have set out some pointers to look for when you hunt around for a carpet flood damage business:

How large is their Yellow Pages ad: This can be an indication as to how much business they are doing already. A full-size Yellow Pages ad slot can cost upwards of $50 000. When they have got a bigger ad, you get some assurance that they are professionals.

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

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

Do Insurance companies hire them for their carpet damage jobs? This is a very good indicator. If insurance companies hire them, the business is bound to be superb at their skill. Insurance companies will use the providers that give them the top value for the fee.

What Equipment do they have? They should own at minimum 100 Air movers. If they have this many, this indicates they have been up and running for a good while. Our business took 8 years to accumulate that many wet carpet drying air movers.

What kind of commitment can you get out of them with a phone call? Try to pin them down to a set fee for water extraction, water removal and initial inspection. If they can’t give you a rate for just this, you know they are not willing to serve you, so go elsewhere.

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

If you stick to these tips you are sure to choose a Flood Damage Restoration technician who can get the job done 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 often asked by parents if podiatry would be a good career for a school leaver to consider . There are many things to recommend a career in podiatry including:

• 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 get sued . 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 good 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 remuneration is generally commensurate with other allied health providers.
• Instant Gratification: One of the best facets of working as podiatrist is the instant gratification! People come in with pain and leave happy. You will consult on 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 rewarding when people leave you smiling.
• Philanthropy: Podiatry will provide you a lot of opportunity to help eliminate the suffering of your fellow human beings.
• Self – Determination: Podiatryallows a practitioner 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 works under the direction of a doctor.
• Clear Job roles: The only people who can work as 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.
• Feel the need 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 see 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 great range of complaints. There might be an ingrown toenail or two, a debilitating corn, a sporting injury, some back pain and at least a couple of painful arches . The key to being a good podiatrist is to be an effective problem solver. Every patient is an individual with a unique problem requiring a well considered solution.

How do you train as a podiatrist ?

To qualify as a podiatrist provided by 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.

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

1. Understanding your business and how you are currently established in your market.
In order to author 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 examine 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 acquire an understanding of what you would like to see on your site and also what you find frustrating about other sites. This will build a good profile and identify not only what type of site to construct for you but your tolerance to colours, animations, layouts etc. for your requirements which will allow for fast development. The more interaction and information you allow them in the beginning the more time you will save everybody in the long run by getting 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 made, 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 duplicated for most of your pages for your site.
Provide your content in a pre-proofed word processed document; don’t become 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 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 provide it in a way that a reader may acquire a summary of what you are trying to infer 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 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 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 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 bring your site live make sure you have finished the above testing step until you are certain 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 very important step to creating 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 require 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 complications when trying to replecate the logo exactly as done 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 help in portraying 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 searching for a more illustrative finish without losing recognition.

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

Tip 2
Colour can be an extremely important decision as it not only could change the output costs but can also limit 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
Confirm 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
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
Ensure that you get 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 dispatched business cards to print and picked up yet another version of your corporate colour? Ever been enthusiastic to see your advert in the latest newspaper and then spotted that the crucial tag line is missing or your logo has been ruined.

There is only one way to avoid this from happening and that is to create a style guide. Not only will a style guide assist you steer the reproduction of your logo – it will also help you reinforce 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 : Outline the audience for your Style Guide. Is this for staff to use 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 specify 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 sure to take into account any contributing logos or logos of business that are associated with you. It’s also important that you deliver a copy of the layout to these companies to guarantee 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 : Confirm 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.

Have your Style Guide completed and as tight 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 comes in 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.

The typical question customers ask when acquiring a new projector for the home, office, or classroom is: should I get an LCD projector or a DLP projector? LCD, which stands for ‘liquid crystal device’ and DLP, standing for ‘digital light processing’ are the two top projector imaging technologies. With so many brands and models available, it can be challenging for consumers to make a choice between both technologies. The simple fact of the matter is that LCD projectors have far superior image quality and colour accuracy. The next paragraph tells you why DLP projectors struggle with creating a similar standard of image quality.

Visualise a set of blinds in your house for your bedroom window. By pulling a rod you can make the shutters open or closed, depending on whether you want to let light in or not. And this is exactly how an LCD projector functions. Each pixel functions like a single 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 experts like to call them. Each pixel element operates to either reflect light or block it.

How the light source is processed from when the projector switches on to when the content reaches your screen is ultimately significant with regard to image quality, brightness and colour accuracy. LCD projectors project 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 switching each pixel on and off. The pixels are then simultaneously processed in a glass prism to send the projector image. A point to realise about LCD projectors is that all three colours are sent onto your projected surface all at the same time. The way a DLP projector works is totally different and even the produced image shows up 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 projecting an image casts a sequence of red, blue and green light. The millions of micro mirrors described above reflect the coloured light on the pixels to construct the image elements. The elements of the image are cast 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 the single total image. With LCD projectors, all colours are available all the time to create the highest brightness and fantastic colour accuracy. In DLP, only one colour is available at once, and so resulting in lower colour brightness and accuracy. Some developers have put a white segment for the colour wheel to improve general brightness, but this also lessens colour accuracy.

I find in forums all the time that DLP provides a higher contrast ratio and as such 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 capable of. DLP projectors do possess high contrast specifications when compared to most LCD projectors. Initially, this must be a benefit, however, in truth, the true black level is determined by the ambient light in the room where the projector is utilised. Do not be tricked by contrast specifications on websites and in brochures.

When the content you are trying to see needs moving images, DLP projection technology also has image imperfections, or ‘artifacts’. The most often seen artifact that a DLP projector displays 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 pulled up. LCD projectors do not have this downside because every colour is delivered simultaneously. DLP designers have developed 3DLP solutions using 3 chips to fix the colour break up error, but the price tag of these projectors make them not practical for the large part of businesses and consumers.

Another difference between LCD and DLP is how they match the balance for the refractive qualities of light. Jump back to high school science, and recall when they taught you how different colours of light refract different amounts when shone through the same lens. The downfall with DLP projectors is that they have the one same panel and the same lens to project Red, Blue and Green. All 3 colours are different and refract light at different levels. Often with a DLP projector, some yellow colour will come through above and some blue will show below an image containing something as simple as a lone black line. During manufacturing LCD projectors can be adjusted to take away these effects on the projected image, as each colour is refracted on separate LCD panels.

The isolated real plus (excluding price) with picking a DLP projector is its smaller overall size and weight. However, this is only relevant to transporting the device and must be traded off against the image superiority of LCD projectors. If the outcome of the picture quality is vital to you, then the choice is a no-brainer. Choose an LCD projector! LCD projectors will constantly show bright, colourful images with fewer image errors. If you want to ask more about LCD technology in more detail, check out this spectacular resource website: Explore 3LCD. If you have any additional questions, go to Projector Central and send me an email.

Jonathan King is the sales and marketing manager with Projector Central, Australia’s number one online provider 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.

As the Dutch came to dominance in sea power during the 17th century, the first yacht had been a pleasure craft used first by royalty and then by the burghers for the canals as well as the protected and unprotected waters of the Low Countries. Racing was incidental, borne from private challenges. English yachting started with King Charles II of England during his exile in the Low Countries. On his return to the English royalty in 1660, the city of Amsterdam gave him a 20-metre (66-foot) leisure boat with a beam (maximum width) of 5.6 m (18 feet), which he called Mary. Charles and his brother James, the duke of York (James II, ruled 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 wager. Yachting was found to be popular for the affluent and aristocracy, but after that period the fashion did not last.

The first yacht club in the British Isles, the Water Club, was started at about 1720 at Cork, Ire., as a cruising and unofficial coast guard group, and had much naval panoply and formality. The closest thing to racing was the “chase,” when the “fleet” pursued a fictional enemy. The club persisted, largely as a social club, until 1765, and in 1828, when joining with other societies, it was known as the Cork Yacht Club (later the Royal Cork Yacht Club).

Yacht racing was first seen in some stipulated fashion on the Thames around the mid-18th century. The duke of Cumberland instigated the Cumberland Fleet for Thames racing in 1775. When George IV came to monarchy 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 fight, to become the Royal Thames Yacht Club in 1830. The first English yacht society 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 site of British yacht racing. The organisation at Cowes became the Royal Yachting Club, likewise at the accession of George IV. Every member was required to own boats of at least 20 tons (20,321 kg). Sailing tests for high bets were held, and the social life was splendid. Ultimately 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 went on when the English had dominance. Sailing was largely for fun and reached its apogee in George Crowinshield’s Cleopatra’s Barge (1815), which sailed on the Mediterranean Sea and established a standard of luxury and sophistication for the later yachts in that area from the late 19th century. The first continuing American yacht organisation, the Detroit Boat Club, was instigated 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 style of such naval craft as brigantines, schooners, and cutters from the 17th century until the second half of the 19th century. The craft of sizeable yachts was first heavily affected by the victory of America, which was created by George Steers for a syndicate started by John C. Stevens, and it was the boat for which the America’s Cup (q.v.) was named after its success at Cowes in 1851. Earlier yachts were not designed and built in the modern sense, with only a model being used. Not until the later half of the 19th century did what was called naval architecture come about. Not until the 1920s did the application of the study of aerodynamics do for the craft of sails and rigging what such science had already done for hulls.

Because most of all sailboats had to be individually manufactured, there arose a desire for handicapping boats previous to the one-design class boats were made. Hence, a rating rule was created, which resulted in the International Rule, taken on in 1906 and amended in 1919. In the present day, one of the fastest blossoming areas in the field of sailing 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 areas (for an example of a two-person sailboat, see illustration). Racing for such boats can be had on an even keel with no handicapping at all. A perfect example is the generic International America’s Cup Class taken on for participants in the 1992 America’s Cup race.

So long as yachting belonged largely for the aristocracy and the wealthy, expense was no problem, and the size of boats increased, in both length and weight. The ascendancy and popularity of smaller boats 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 journey around the world (1895–98) captained single-handedly by the naturalized American captain Joshua Slocum in the 11.3-metre Spray proved the hardiness of small boats. Thereafter in the 20th century, for the larger part after World War II, smaller racing and recreational yachts became commonplace, down to the dinghy, a favoured training boat, of 3.7 m. In the late 20th century, craft of less than 3 m were sailed single-handedly across the Atlantic Ocean.

Kinds of power yachts
Post the decade 1840–50, when steam began to emulate sail power in market vessels, the steam engine, and later the internal-combustion engine, were employed increasingly in pleasure boats. Sizeable power yachts were progressed to a high standard, and long-distance travel turned into a preferred activity of the rich. The earliest power yachts were paddle-wheel boats; they then made way to those powered by the fully submerged screw or propeller kind of propulsion. Like naval and merchant craft, auxiliaries with both sail and power were the yacht fashion for several years. By the second half of the 20th century, many yachts were still auxiliaries, but the larger part were only power yachts with gasoline or diesel engines.

From 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 sailed by a crew of at least 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 saw active service in World War II.

As more sizeable and more dependable internal-combustion engines were created, many bigger boats were using them for power. The establishment of the diesel engine, employing heavy oil for fuel, advanced during World War I. In the decade following that, big power-yacht creation grew, climaxing in the Orion (1930) at 3,097 tons. From that period the largest auxiliary yacht manufactured was the four-masted, steel, barque-rigged Sea Cloud (1931) of 2,323 tons.

The building of bigger power yachts declined from 1932, and the style after that was toward smaller, less pricey craft. After World War II, lots of small naval boats were bought by private owners for conversion to yachts. In the late 20th century, yachting is a internationally loved competition enjoyed by thousands of yachtsmen individually manning and upkeeping their own small pleasure craft. The number of yachts and sailors has increased steadily, not only in the traditional places by the seacoasts but also on inland waterways and lakes.

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Taxes can be distinguished by the effect they have on the distribution of income and wealth. A proportional tax is a kind that impinges the same relative onus on every taxpayer—i.e., when tax liability and income increase in equal proportion. A progressive tax is characterized by a larger than proportional rise in the tax onus relative to the growth in income, and a regressive tax is recognisable by a less than proportional increase in the related onus. Ergo, progressive taxes are regarded as removing a lack of equality in income distribution, while regressive taxes might have the result of increasing these inequalities.

The taxes that are normally considered progressive include individual income taxes and estate taxes. Income taxes that are initially progressive, however, may become less so within the upper-income class—especially if a taxpayer is able to lessen his tax base by claiming deductions or by taking certain income components from his taxable income. Proportional tax rates which are applied to lower-income groups will also be more progressive if exemptions of a personal nature are made.

Income measured over the course of a given period may not definitely provide the best measure of taxpaying status. For example, transitory rises in income could be saved, and in temporary declines in income a taxpayer could elect to pay for consumption by reducing savings. Ergo, if taxation is held in comparison with “permanent income,” it should be less regressive (or more progressive) than when compared with annual income.

Sales taxes and excises (excepting luxuries) tend to be regressive, because the portion of one’s income consumed or spent on a specific good lessens as the amount of personal income is raised. Poll taxes (also called head taxes), calculated as a fixed amount per capita, patently are regressive.

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

In regarding the economic effect of taxation, it is necessary to differentiate between several ideas of tax rates. The statutory rates will include those specified in the legislation; generally these are marginal rates, but sometimes they are mean rates. Marginal income tax rates signify the fraction of incremental income that is taken by taxation when income increases by one dollar. So, if tax burden rises by 45 cents when income rises by one dollar, the marginal tax rate is 45 percent. Income tax legislation generally contain graduated marginal rates—i.e., rates that increase as income grows. Careful analysis of marginal tax rates must take into account provisions apart from the formal statutory rate structure. If, for example, a particular tax credit (reduction in tax) decreases by 20 cents for each one-dollar rise in income, the marginal rate is 20 percentage points more than specified by the statutory rates. Since marginal rates display how after-tax income changes in response to changes in before-tax income, they are the relevant 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, as it may be reliant on considerations including the structure of depreciation allowances, the deductibility of interest, and the provisions for inflation adjustment. A basic economic theorem shows that the marginal effective tax rate in income from capital is zero under a consumption-based tax.

Average income tax rates display the portion of total income that is paid in taxation. The pattern of average rates is the one that is relevant for assessing the distributional equity of taxation. Under a progressive income tax the average income tax rate grows with income. Average income tax rates commonly rise with income, both because personal allowances are allowed for the taxpayer and dependents and also because marginal tax rates are graduated; conversely, preferential treatment of income received predominantly by high-income households can dampen these effects, forcing regressivity, as signified by average tax rates that lessen as income rises.

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