Sydney Bentley

Event Tents, such as wedding tents are used when you want to make a daring 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 spectacular
structures and Tent styles out there. Some are unique and make a statement of their own. Ask the rental company you’re working with for a list of the type styles they have on hand.

Usually, the 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 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 promote yourself, you can have your names printed for around $150-$300. Printing logos usually cost a little more.

In the last 5 years, portable Tents have become important to businesses for their marketing. The key need for these buyers is a prominent and exact 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 radiant array of beautiful landscapes. Like imposing mountain ranges, sweeping coastlines, abundant rainforests, deep fiords, snow capped mountains and steaming volcanoes. These scenic wonders have all made New Zealand an attractive 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 destinations 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 exciting sports like jet boating, bungy jumping, and white water rafting take place. This town is the epicentre of the entire world’s bungy jumping activities too. With the advent of winter, the town gets transformed to an alpine wonderland with snowboarders and skiers from all corners of the world assembling at the annual Winter Festival.

There is constant request for Queenstown Accommodation all round the year and Travel Online offers a select group of hotels best suited for New Zealand holidays. 1, 2, 3 or 4 bedroom apartments, with luxurious facilities, gyms, spas and fantastic views are available at various holiday retreats across the city. 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 historic Anglican Cathedral. Situated on New Zealand’s South Island, this cosmopolitan city is always abuzz with fantastic 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. 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 radiantcountryside 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 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 majestic, 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.

Don’t allow an unprofessional 24 hour carpet cleaner try to repair your carpets damaged by water. These are the signs you should be wary of:

Overcharging. An amateur water restoration cleaner may build the job up with extra steps. E.g. using dehumidification on the water damaged carpets may not be needed.

Having the correct equipment. They sometimes hire equipment from hire companies for drying the carpet. This is acceptable, but an experienced water damage professional will have all their equipment so they provide a faster response and hopefully a better value job.

Proper moisture metre. If they don’t have the right moisture meter, they won’t be able to tell when the carpet is dry enough. This enhances the risk of mould growth in the future. Mould removal may be required.

If they aren’t specialised. There are a lot of “Carpet Cleaners” in this industry who do restoration work on the “side.” i.e. they aren’t the ones who complete this type of repair everyday. Be aware of them. Repairing water damage to carpets is an art. Taking carpet off the gripper strips then reinstalling them should be taken on by a professional, otherwise the carpet can be damaged irrepairably.

You may be thinking, how do I find a good Flood Restoration professional? Below I have set out some pointers to look out for when you call around for a carpet flood damage business:

How big is their Yellow Pages advertisement: This can signify how much business they get already. A full-size Yellow Pages ad slot can cost around $50 000. So if they have invested in a bigger ad, you get some indication that they will deliver the goods.

Where do they come up in Google? The higher the rank in Google, the more webpage clicks there has been for that business.

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

Do Insurance companies hire them for their carpet water damage jobs? This is a very good indicator. If insurance companies source them, the business is likely to be efficient at their skill. Insurance companies will use the companies that offer them the better value for their client’s money.

What Equipment do they have? They should own at least 100 Air movers. If they possess this many, this shows they have been in the game for some time. Our business took 8 years to acquire that many wet carpet drying air movers.

What level of commitment can you get with them by calling on the phone? Ask 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 at least this, you know they are not interested in serving you, so move on.

Response Time – Our Water Damage business in Brisbane is premised to a 59 minute response time for water damage emergency. The restoration needs to be attended to ASAP. Mould can appear in a 24 hour period.

If you go by these tips you are sure to get 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 regularly asked by clients 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 prospect that is increasingly being denied to other health care providers such as optometrists and even General Practitioners . 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 clients 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 medical practitioner or dentist , the pay is generally commensurate with other allied health providers.
• Instant Gratification: One of the most fulfilling facets of a career as a 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 afford you a great deal of opportunity to help eliminate the suffering of your fellow human beings.
• Self – Determination: Podiatry gives 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 direction of a doctor.
• Clear Job roles: The only people who can hold themselves out to be a podiatrist are those with a podiatry degree . The clear roles that this demarcates relieves the requirement to find your ‘niche’ after university – as someone with a more generic Bachelor of Science degree might need to do.
• Like to travel? There are many places in 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 big range of complaints. There may be an ingrown toenail or two, a painful corn, a sporting injury, some lower back pain and at least a couple of painful arches . The primary skill required in being a good podiatrist is to be an effective problem solver. Every patient is an individual with a unique condition requiring a well considered solution.

How do you become a podiatrist ?

To qualify as a podiatrist means six Australian Universities:

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

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

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

Take charge of getting your site actualized by a developer and know the process it will save you money and gain 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 establish a site that truly meets your requirements; you first need to have a full comprehension of your business including your products, and/or services and more importantly their market position. You then have to 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 accomplish 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 build 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 create the inner page template. It is this template that will be replicated for most of your pages for your site.
Submit your content in a pre-proofed word processed document; don’t become too creative with the document fonts etc. as these will not be kept when the content is copied into the code of the site. It is preferred that you do use bolding, underlining, headings and sub heading though ,as these highlights are transferred into the site and are crucial later on in not only interacting 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 accomplish a summary of what you are trying to get across in the 1st couple of paragraphs and an image or to. The rest of the paragraphs that get into finer details ARE FOR GOOGLE !

5. Development Programming and CMS
If your website contains Content Managed Areas (CMS) or has any other dynamic sections the developers will wrap your design around a content management program such as Joomla or Drupal or they may have a custom built system. Make sure that you get to see how the CMS system works on another site they have developed or an example site they may have. 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 created 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, 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 available to download on the internet for free!

7. Launch – going live
When the developers are ready to bring your site live 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 discussed search engine optimisation and or search engine marketing as part of your website build. This is the absolute most important factor of the whole process. If you are the only one looking at your site then you are in trouble.

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

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

A logo is a imperative step to forming a business. It is the face of your business. And like your face represents the tone of your business, gestures the service and demonstrates the professionalism or lack there of.

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 require to put signage on their new building they cannot track the design studio down that formulated the original logo for them and so incur costs to have it redone. This is unnecessary and may cause difficulties 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 difficulties.

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

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

A perfect example of this is the well-known and executed Nike logo.

Tip 2
Colour can be an extremely important decision as it not only could influence the output costs but can also limit your output use. Consider 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
Insure you get a back up disk of your logo as a master file and make certain that it includes all the files required for the different printing formats.

Creative software updates frequently and some programmes become obsolete. Make sure 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 receive a copy of your logo in CMYK high resolution 300 dpi (for printing use) and RGB 72 dpi(for web use).

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

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

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

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

How many times have you sent business cards to print and obtained yet another version of your corporate colour? Ever been fired up to see your advert in the latest newspaper and then observed that the crucial tag line is gone or your logo has been squashed.

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

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

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

Step 2 : Outline what your output uses are. This is important because you will require 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 attribute to the business and team.

Step 4 : Insure 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 repeated.

Step 5 : Assure to insert any contributing logos or logos of business that are affiliated with you. It’s also important that you deliver a copy of the layout to these companies to guarantee they approve the layout of their logo as they too may have their own Style Guide and hierarchy layout rules.

Step 6 : Make certain 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 approved as correct.

Make your Style Guide finished 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 work the Style Guide and most importantly your brand.

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

The typical question customers ask when looking for a new projector for the home, office, or classroom is: should I buy an LCD projector or a DLP projector? LCD, which stands for ‘liquid crystal device’ and DLP, short for ‘digital light processing’ are the two most popular projector imaging technologies. With so many business brands and models available, it can be difficult for clients to make a decision between the two technologies. The simple fact of the matter is that LCD projectors have far superior image quality and colour accuracy. The article below explains why DLP projectors struggle with creating a similar level of image quality.

It’s like a set of blinds in your room for your bedroom window. With the twist of a rod you can turn the shutters open or closed, according to whether you want to let light in or not. And this is exactly how an LCD projector operates. Each pixel functions like an individual shutter on a set of blinds to either shine light through or to block it. DLP on the other hand is made up of millions of microscopic mirrors or ‘pixel elements’ as the experts like to call them. Each pixel element operates to either reflect light or block it.

How the light source is processed from the point when the projector is turned 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 individual LCD panels. The 3 LCD panels form the elements of the image by processing each pixel on and off. The pixels are then projected in a glass prism to create the projector image. Something important to remember about LCD projectors is that all three colours are projected onto your projector screen at the same time. The way a DLP projector runs is vastly different and even how an image comes out is not the same. With DLP, white light from the lamp is processed through a turning colour wheel with transparent red, blue and green segments, at speeds up to 11,000 rpm/s. This method of making an image creates a sequence of red, blue and green light. The millions of micro mirrors as mentioned above reflect the coloured light on the pixels to produce the image elements. The elements of the image are projected in sequence on the screen, one colour at a time. The viewer’s eye will then put together each coloured element of the image into the single whole image. With LCD projectors, all colours are available all the time to form top brightness and great colour accuracy. In DLP, only one colour is available at once, and so causing lower colour brightness and accuracy. Some DLP designers have placed a white segment in the colour wheel to improve brightness generally, but this also lessens colour accuracy.

I see in forums all the time that DLP offers a higher contrast ratio and thus must be better quality. For those uncertain, 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 possess high contrast specifications when compared to a majority of LCD projectors. At first glance, this can seem to be a benefit, however, in truth, the true black level is determined by the ambient light in the room when the projector is being utilised. Do not be fooled by contrast specifications on websites and in brochures.

When the content you wish to view has moving images, DLP projection technology also creates image imperfections, or ‘artifacts’. The most common artifact that a DLP projector forms with moving images is colour break up. Colour break up is incontrovertible in DLP systems because moving images change up between the time red, blue and green colours are shone. LCD projectors do not have this problem because the colours are processed at the same time. DLP manufacturers have formed 3DLP solutions using 3 chips to solve the colour break up problem, but the expense of these projectors make them hardly practical for the large part of businesses and consumers.

Another point of difference between LCD and DLP is how they make up for the refractive qualities of light. Take yourself back to high school science, and remember how the different colours of light refract various amounts when directed through the same lens. The downfall with DLP projectors is that they take the one same panel for the same lens to project Red, Blue and Green. All 3 colours are obviously not the same and refract light in different ways. Usually with a DLP projector, some yellow colour will show above and a spill of blue will come up below an image of something as simple as a straight black line. During manufacturing LCD projectors can be set to take away these effects on the projected image, because each colour is processed on its own LCD panels.

The sole actual advantage (excluding price) with going with a DLP projector is its overall smaller size and weight. However, this is only relevant in regard to transporting the device and has to be traded off against the image advantages of LCD projectors. If the outcome of the picture quality is important to you, then the choice is easy. Choose an LCD projector! LCD projectors will always make bright, colourful images with fewer image mistakes. If you desire to learn more about LCD technology in more detail, see this fabulous resource website: Explore 3LCD. If you have any additional questions, visit Projector Central and send me an email.

Jonathan King is the sales and marketing manager for Projector Central, Australia’s top online store 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 preeminence in sea power during the 17th century, the early yacht was a leisure craft used first by royalty and secondly by the burghers for the canals as well as the protected and unprotected waters of the Low Countries. Yacht racing was incidental, borne from private games. English yachting began with King Charles II of England during his exile in the Low Countries. On his return to the English throne in 1660, the city of Amsterdam sent him 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, reigned 1685–88), ordered for additional 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 fashionable for the rich and nobility, but after that point the habit did not last.

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

Yacht racing began in some ordered manner on the Thames about the mid-18th century. The duke of Cumberland founded the Cumberland Fleet for Thames racing in 1775. When George IV came to sovereignty in 1820, it was named the Fleet to His Majesty’s Coronation Sailing Society. The Thames Yacht Club seceded with a racing argument, 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 patronage made the Solent – the strait between the mainland and the Isle of Wight – the continued setting of British yacht racing. The association at Cowes became the Royal Yachting Club, also at the ascension of George IV. All members were required to have boats of at least 20 tons (20,321 kg). Sailing races for great bids were held, and the social life was superlative. It came to be that the Royal Yachting Club boats increased in size to bigger than 350 tons.

In North America, yachting started with the Dutch in New York in the 17th century and continued when the English gained dominance. Sailing was mostly for leisure and found its apogee in George Crowinshield’s Cleopatra’s Barge (1815), which cruised on the Mediterranean Sea and set a benchmark of luxury and elegance for the later yachts in those waters from the late 19th century. The first persisting American yacht society, the Detroit Boat Club, was started in 1839. In 1844, John C. Stevens began the New York Yacht Club while aboard his schooner Gimcrack.

Kinds of sailboats
Early sailing yachts took the design of such naval craft as brigantines, schooners, and cutters from the 17th century through the second half of the 19th century. The design of large yachts was originally largely affected by the win of America, which was drawn by George Steers for a group led 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. The first yachts were not designed and crafted in the modern sense, with just a model for an outline. 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 science of aerodynamics do for the design of sails and rigging what it had done earlier for hulls.

Because almost all sailboats had been individually manufactured, there came a requirement for handicapping boats as this was before the one-design class boats were designed. Therefore, a rating rule was created, which ended up in the International Rule, accepted in 1906 and edited in 1919. In modern times, one of the most rapidly growing areas in the sailing industry is that of one-design class boats. All boats in a one-design class are manufactured to standard requirements in length, beam, sail area, and other elements (for an example of a two-person sailboat, see illustration). Racing for these boats can be held on an even basis with no handicapping at all. A perfect example is the standard International America’s Cup Class adopted for participants in the 1992 America’s Cup race.

For the time that yachting was an activity largely for the nobility and the affluent, expense was no problem, and the size of boats grew, in both length and weight. The promotion and desire of smaller craft happened in the later 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) sailed single-handedly by the naturalized American captain Joshua Slocum in the 11.3-metre Spray proved the seaworthiness of less sizeable boats. Following this in the 20th century, notably after World War II, smaller racing and recreational yachts became more common, down to the dinghy, a popular 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
Post the decade 1840–50, at which point steam began to replace sail power in public vessels, the steam engine, and later the internal-combustion engine, were increasingly employed in personal boats. Bigger power yachts were developed to a high degree, and long-distance sailing became a favoured activity of the affluent. The first power yachts were paddle-wheel boats; they then gave way to yachts powered by the completely submerged screw or propeller type of propulsion. As in the case of naval and merchant boats, auxiliaries possessing both sail and power were the yacht archetype for a number of years. By the second half of the 20th century, many 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 within these was the Mayflower (1897) of 2,690 tons, with triple-expansion engines, twin screws, and a compartmented iron hull, and was sailed 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 saw active service for World War II.

As more sizeable and more reliable internal-combustion engines were created, many bigger boats started using them for power. The development of the diesel engine, using heavy oil for fuel, advanced from World War I. From the decade after, big power-yacht creation grew, reaching a climax in the Orion (1930) at 3,097 tons. In that point the best auxiliary yacht manufactured was the four-masted, steel, barque-rigged Sea Cloud (1931) of 2,323 tons.

The construction of big power craft fell away from 1932, and the trend after that was in preference of smaller, less expensive yachts. Following World War II, lots of small naval boats were traded by private owners for conversion to yachts. In the late 20th century, yachting had become a internationally loved competition enjoyed by thousands of yachtsmen individually sailing and keeping their own small recreational craft. The number of yachts and sailors is increasing steadily, not only in the traditional places by the sea but also on inland waterways and lakes.

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Taxes can be categorized by the impact they have on the placement of income and wealth. A proportional tax is the kind of tax that imposes the same relative burden on all the taxpayers—i.e., where tax liability and income grow in equal scale. A progressive tax is characterizable by a larger than proportional growth in the tax liability in regard to the rise in income, and a regressive tax is recognisable by a less than proportional growth in the comparable burden. Hence, progressive taxes are viewed as reducing inequalities in income distribution, but regressive taxes are seen to have the result of increasing these inequalities.

The taxes that are usually believed to be progressive include individual income taxes and estate taxes. Income taxes that are initially progressive, however, could become less so in the upper-income categories—especially if a taxpayer is able to lessen his tax base by declaring deductions or by removing some certain income parts from his taxable income. Proportional tax rates when applied to lower-income groups can also be more progressive if such personal exemptions are made.

Income measured over the period of a year may not definitely come up with the best measure of taxpaying status. For example, transitory rises in income can be saved, and in temporary declines in income a taxpayer may select to provide for consumption by decreasing savings. Ergo, if taxation is regarded alongside “permanent income,” it will be less regressive (or more progressive) than when made comparable with annual income.

Sales taxes and excises (except luxuries) are usually regressive, because the dissemination of own income consumed or spent on specific goods declines as the level of personal income is raised. Poll taxes (aka head taxes), nominated as a set amount per capita, patently are regressive.

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

In analysing the economic effects of taxation, it is relevant to differentiate between various concepts of tax rates. The statutory rates will include those nominated in the legislation; often these are marginal rates, but occasionally they are mean rates. Marginal income tax rates denote the fraction of incremental income taken by taxation when income is increased by one dollar. Hence, if tax burden rises by 45 cents when income increases by one dollar, the marginal tax rate is 45 percent. Income tax legislature usually contain graduated marginal rates—i.e., rates that grow as income grows. Careful analysis of marginal tax rates should regard provisions other than the formal statutory rate structure. If, for example, a particular tax credit (reduction in tax) decreases by 20 cents for each one-dollar growth in income, the marginal rate is 20 percentage points higher than indicated by the statutory rates. Since marginal rates specify how after-tax income increases or decreases in response to changes in before-tax income, they are the appropriate ones for assessing incentive effects of taxation. It is even more complicated to nominate the marginal effective tax rate to apply to income from business and capital, since it may be reliant on such factors as the structure of depreciation allowances, the deductibility of interest, and the provisions for inflation adjustment. A basic economic theorem holds that the marginal effective tax rate in income from capital is zero under a consumption-based tax.

Average income tax rates determine the fraction of total income that is taken in taxation. The pattern of average rates is the one that is in consideration for considering the distributional equity of taxation. Under a progressive income tax the average income tax rate increases with income. Average income tax rates generally rise with income, both because personal allowances are permitted for the taxpayer and dependents and also because marginal tax rates are graduated; conversely, preferential treatment of income received predominantly by high-income households may swamp these effects, forcing regressivity, as displayed by average tax rates that fall as income grows.

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