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Showing posts with label production incentives. Show all posts
CASE STUDY: The Outliers Of 2015 - Small Movies With Biggest Profits (+ MY TAKEAWAYS)
A snapshot of what these 2015 low-budget films did to make a profit.
Deadline just published a good article with breakdowns of the numbers of 5 "small" films (by Hollywood standards) that had big profits. I was curious to probe a bit more into why these films were able to make a profit and came across a couple of recurring themes which I elaborate on in the FILM STRATEGY TAKEAWAY: their use of the horror genre, that the films are based on a well-known novel or sequel, their exploitation of production incentives, their release on a day with no competition and more. Check it out:
Each year when Deadline runs its film profitability countdown, readers understandably ask about wildly profitable films, usually genre pictures, that don't merit inclusion on the basis of highest domestic gross. But that doesn't mean these films don't tell compelling stories in their own right. So this time, we included snapshots of five overachieving pictures. The final four films in our tournament will roll out Monday, along with every one of the revenue charts.
The original 2012 film was a spectacularly successful sleeper hit for Fox Searchlight, hitting an adult audience in its sweet spot and grossing $136M worldwide on a $10M budget. The sequel didn't hit that number, but it held the production budget to the same level, while adding Richard Gere. The global box office was $85M, and the participations to talent were on the low side. The picture turned out a net profit of $10.85M to Fox, for a Cash on Cash Return of 1.14.
THE BOX SCORE
Here are the costs and revenues as our experts see them:
THE FILM STRATEGY takeaway: "Marigold Hotel 2" benefited from a March 6, 2015 release date. The only real competition were Chappie and Unfinished Business. Huh? Exactly. No real competition. Besides Chappie and Unfinished Business were not after the same demo as Marigold Hotel 2 which was the "older moviegoing audience" i.e. aging hippies and retired folks with leisure time. It also benefitted for being the sequel to a sleeper hit which was based on the book These Foolish Things (which was also sold under the title The Best Exotic Marigold Hotel. So this formula amounts to: release in a slow month for movies + sequel based on a hit + aim for an underserved audience = profit at the end of the rainbow. (It's a given that part of the formula is a low budget.)
Paper Towns was Fox and author John Green's follow-up to the wildly successful YA movie The Fault In Our Stars, which grossed $307M worldwide. Let's call Paper Towns a single, by comparison. The picture turned in a global box office performance of $85M, on a $12M budget. The outlays to talent were minimal. So the net profit to Fox was $14M, for a Cash on Cash Return of 1.18. No wonder Green's books are still in such hot demand as film properties.
THE FILM STRATEGY takeaway: This time the movie was based on a YA novel so it had a built-in audience. The writer of the novel, John Green, had optioned the rights to the film in 2008 and the screenwriters involved, Scott Neustadter and Michael H. Weber, had success with another adaptation of Green's work, The Fault in Our Stars. Even though the film takes place in Orlando, it was shot in North Carolina to take advantage of generous production incentives. The producers were so eager to use the incentives that they made sure the cast and crew finished filming before December 31, 2014, the date on which certain tax incentives would have expired. The producers decided to use the release date strategically. The film was released on July 24, 2015. Even though it was released in the summer which is prone to blockbusters, Paper Towns had no real competition to threaten attracting its demo (The Vatican Tapes? Samba? Smosh: The Movie? Pixels?). Finally, the soundtrack relied on less mainstream artists that would be familiar with YA audiences such as Twin Shadow, Santigold, Grouplove, HAIM, Vampire Weekend, The Mountain Goats, The War on Drugs, and Galantis. So this formula amounts to: exploit generous production incentives + aim for a YA audience of Green fans + release on a day of no real competition + create a soundtrack of cool non-mainstream artists those YA audiences would like = profit at the end of the rainbow. (It's a given that part of the formula is a low budget.)
UNFRIENDED
The Blumhouse genre film launched in April without much fanfare, from Timur Bekmambetov's Russia-based film factory Bazelevs. The key here is that the makers delivered this movie for a $1M budget, and it reached the mainstream. The picture grossed $64M globally, and participations were minimal. That meant that the net profit on this little but overachieving murder mystery with supernatural elements was a whopping $17.3M, for a Cash on Cash Return of 1.3.
THE FILM STRATEGY takeaway: First of all the genre is found footage horror which allows for the film to be low-budget AND get away with looking low budget. The producers engaged in an endurance speed-a-thon to finish the film. Production was 16 days total, including six 12-hour days of principal photography, three days of pick-ups and then a few more reshoots. Unfriended then had a slow rollout which it used to build a buzz and test it with audiences. According to Wikipedia, Unfriended initially had its world premiere on July 20, 2014 at the Fantasia Festival and screened on the film festival circuit under the title of "Cybernatural." A generally positive film festival reception and test screenings for the film prompted Universal Pictures to pick up the film rights with the intent to give it a wide theatrical release the following year. The film was screened at Playlist Live on February 6, 2015 (a popular convention for internet celebrities from Vine and YouTube) and premiered at SXSW on March 13, 2015. The film's title was changed from "Cybernatural" to "Unfriended" and the film was theatrically released on April 17, 2015. April 17 did not provide for any major competition with the likes of Paul Blart: Mall Cop 2, Child 44 and Monkey Kingdom being released on the same day. The filmmakers also tried to use social media strategically to organically create interest for the film.
On March 13, 2015, the day of the film's official premiere at SXSW, scenes from the film were uploaded and a chat box appeared, where viewers could talk to Laura. Once she was finished talking, scenes appeared on the screen.
On February 13, 2015, a campaign was launched with Kik Messenger, in which Kik users could have a chat conversation with Laura. This made use of automated responses and pre-scripted responses, while also driving users to a dedicated microsite.
During production, official Facebook and Skype accounts were set up for the characters in the film, and, after the premiere at SXSW, people who attended were "friended" by the official Laura Barns Facebook account. There was also a Twitter account, which tweeted attendees of the after-party. (Wiki)
So this formula amounts to: make a found footage horror film which can be done cheaply and look cheap + generate buzz via film fest screenings + release on a day of little competition + create a virtual world of the film that fans can participate in via social media = profit at the end of the rainbow. (It's a given that part of the formula is a low budget.)
Another highly profitable Blumhouse-produced genre film success for Universal, this one with M. Night Shyamalan. The picture cost just $5M to make, and when these babies hit at that budget level, the returns can be scary. The global box office was $98M, and while the participations were higher than on Unfriended, the gross was much higher as well. So the studio's net profit on The Visit was $43M, for a Cash on Cash Return of 1.61. A smashing result to the studio's bottom line.
THE FILM STRATEGY takeaway: This is another found footage horror film which also allows for low budgets and a low budget look. The film went through multiple editing phases starting out as an art house horror film before becoming a dark comedy to then finding a blend between the two for its release. The film was also shot in PA which has generous production incentives. Finally The Visit was released on 9/11 which is after the official end of summer movies and a date that most studios would prefer not to release a major film on. Plus it was a horror film that was released before all the other horror films competing for Halloween would come out on. So this formula amounts to: make a found footage horror film which can be done cheaply and look cheap + shoot in a state with generous production incentives + release on a day of little competition = profit at the end of the rainbow. (It's a given that part of the formula is a low budget.)
INSIDIOUS: CHAPTER 3
The third installment of the fright franchise — and another one from Blumhouse — slipped from the high-water mark of Insidious 2, but it was still great business. The original, made for just $1.5M, grossed $97M worldwide. The sequel carried a $5M budget and brought in a whopping $161M globally. The third installment carried a $10M budget and grossed $112M worldwide. The participations and bonuses reached that budget, but the film was still a profit-maker. The net profit was $44M for a Cash on Cash Return of 1.6.
THE FILM STRATEGY takeaway: This is the third horror film on this list and one based on a hit series so it already had buzz and credibility with an audience built of fans who recognized the brand. It also used social media to generate anticipation. According to Wikipedia, on October 23, 2014 the same day the teaser trailer came out, director Leigh Whannell invited fans to join him for a live Q&A session on the movie's official Facebook page. A few days later, on October 28, 2014 the same Facebook page reached 4 million fans. On December 17, 2014, fans were invited to connect with Insidious on Kik Messenger for exclusive content. The producers also created events in select cities to great fanfare. On March 16, 2015, Focus Features debuted a teaser for the full official trailer that was eventually released the following day, on March 17, 2015, during a series of launch events in selected cities, including Miami (where lead star Stefanie Scott held a Q&A session), Chicago (with supporting actress Hayley Kiyoko in attendance), and New York City (where Fangoria Magazine hosted a Q&A session with Lin Shaye). Finally, it launched on June 5, 2015 which had no real competition in its genre or in general (Spy and Entourage being the most prominent films released that day). So this formula amounts to: make a horror film which can be done cheaply + base it on a film with brand recognition + release on a day of little competition = profit at the end of the rainbow. (It's a given that part of the formula is a low budget.)
For help in formulating a strategy for your film as well as using production incentives, contact me at danny@djimlaw.com.
Labels: 2016, advice, audiences, case studies, film festival, filmmaking, horror, production incentives
PRODUCTION TIPS: Production Incentives for the Low Budget Filmmaker
Filmmakers have a frustrating love/hate relationship with money; they love spending it and hate the stress of getting it. The frustration is understandable as filmmaking is one of the most expensive art forms to pursue. In many other countries, filmmaking is not a purely capitalist enterprise. Instead, they are largely subsidized by the government because they find them culturally important. While some American filmmakers prefer a lack of government involvement, it's no secret that American productions are subsidized to some extent in the form of production incentives.
Production incentives are tax benefits provided by the states on state-by-state basis as a way to bring the film business to the states. These programs began as a response to Canada's cheap production incentives in the 90s that lured many film productions. As a result, the US states adopted progressively generous incentives to bring them back. Hollywood and government officials tend to be big boosters of the production incentive programs as they tout its effects in job growth and bringing in tourism. But many others have critiqued these incentive programs as failing to give states an economic boost and questioning their effectivenes, as some states benefit more than others.
Big budget studio filmmakers tend to be the ones who benefit most from production incentives since the majority of these benefits don't kick in until hundreds of thousands of dollars, at a minimum, have been spent. It's clear that production incentives were not made for the no to low budget indie filmmaker in mind. BUT there are a few states that do offer production incentives* within the spending range of a low budget filmmaker i.e. filmmakers spending from $25K to $100K. And, at the end of this list, you will even find a few states that offer incentives no matter what the budget.
$25,000 Production Incentives
"The West Virginia Film Industry Investment Act is a competitive tool used to recruit film industry business into the state. The Act provides up to 31% tax credits for in-state spend (27% base, plus 4% for 10 or more resident crew or talent hires). Funded at $5 million annually; no caps; minimum spend of $25,000. Eligible projects include feature length films, TV films and series, commercials, music videos, and commercial still photography. Please visit the following pages for guidelines, forms, and overview."
"Documentaries and Broadway productions are eligible with an expenditure minimum of $50,000. Applications for film production incentives will be reviewed and approved by the Kentucky Film Office, Secretary of the Tourism, Arts and Heritage Cabinet, the Finance and Administration Cabinet and the Kentucky Tourism Development Finance Authority. "
"Film producers are eligible for a 25 percent production credit, a 25 percent payroll credit, and a sales tax exemption. Any project that spends more than $50,000 in Massachusetts qualifies for the payroll credit. Spending more than 50 percent of total budget or filming at least 50 percent of the principal photography days in Massachusetts makes the project eligible for the production credit and a sales tax exemption. There are no annual or project caps, no residency requirements, and no extended schedule of credit payouts."
"The Mississippi Motion Picture Incentive Program provides a cash rebate on eligible expenditures and payroll and provides sales and use tax reductions on eligible rentals/purchases. This program is available for nationally distributed motion pictures, television programs, DVDs, documentaries, short films, commercials, video games, including animation and production utilizing new technology. National distribution includes theatrical, broadcast, festival screening, streaming video, and Internet delivery. There is a $50,000 minimum Mississippi investment (local spend) per project. There is a $10 million per project rebate cap. There is a $20 million annual rebate cap. There is no minimum requirement for production days or percentage of production spend. Under the Mississippi Investment Rebate, a production is eligible for a 25 percent rebate on their base investment. Additionally, there is a 30 percent Resident Payroll Rebate and a 25 percent Non-Resident Payroll Rebate. A production is eligible for an additional 5 percent rebate on salaries paid to veterans. Qualifying production equipment used directly in the filming/editing of project will be taxed at a reduced rate of 1.5 percent."
"The Oklahoma Film Enhancement Rebate offers up to 37% on Oklahoma expenditures to qualifying companies filming in the state capped at $5 million per year."
"Applicants can qualify for up to 58 percent in a transferable tax credit on qualified production expenditures in Alaska. Eligible projects are broadly defined as film, documentary, commercials, and video projects. The state requires a minimum of $75,000 of qualified expenditures in Alaska, and there are no production or salary caps. Also, Alaska has no state sales or income tax."
"Filmmakers can receive tax rebates equal to 12% of qualified wages paid to Maine residents working on a certified production and 10% of nonresident wages. Qualified wages capped at $50,000 per person. Claim a non refundable, non transferable tax credits equal to 5% of the non wage production expenses. Credit not to exceed the Maine taxes owed by the production company. *Must be claimed within production year. Productions may be considered for the FAME seed capital tax credit program. www.famemaine.com. Purchase fuel and electricity for productions and avoid almost all state energy taxes. Hotel/motel accommodations for cast and crew without paying state lodging tax if the stay is 28 days or more. No location fees for qualified productions filming on state land. Set up production offices using office furniture and equipment from state surplus."
"The Oregon Production Investment Fund offers qualifying film or television productions a 20 percent cash rebate on production-related goods and services paid to Oregon vendors and a 10 percent cash rebate of wages paid for work done in Oregon including both Oregon and non-Oregon residents. The labor portion of this rebate can be combined with the Greenlight Oregon program for an effective labor rebate of 16.2 percent. A production must directly spend at least $1 million in Oregon to qualify. There is no per production cap. The 2009 Oregon legislature passed SB863 which created the Indigenous Oregon Production Investment Fund (i-OPIF). The i-OPIF program will provide rebates of 20 percent of goods and services and 10 percent of Oregon labor for films produced by LOCAL Oregon filmmakers who spend a minimum of $75,000, up to the first $1 million of their spend. Also, the state has no general sales and use tax and lodging taxes are waived for rooms held longer than 30 days."
$100,000 Production Incentives
"The Colorado Film Incentive program offers a 20 percent cash rebate for production costs taking place in the state. The incentive program covers feature films, television pilots, television series (broadcast and cable), television commercials, music videos, industrials, documentaries, video game design and creation, and other forms of content creation. Bonded productions are eligible to have 100 percent of their projected rebate escrowed up front with the bond company. An additional component of the program is a loan guarantee program with the State guaranteeing up to 20 percent of a production budget. This program is only available to film productions. A production may be eligible for both the performance-based incentive and the loan guarantee programs. To be eligible, a Colorado production company must have qualified local expenditures of at least $100,000. An outof-state production company must have at least $1 million in qualified local expenditures (the exception being television commercials and video game productions, which must have qualified local expenditures of $250,000)."
More like a minimum expenditure of $100,001 - "Production companies incurring production expenses or costs between $100,000 and $500,000 are eligible for a 10 percent credit, between $500,000 and $1 million are eligible for a 15 percent credit, and over $1 million continue to be eligible for a 30 percent credit. The state also offers a tax credit for infrastructure costs, and exemptions for property, sales and hotel taxes."
"Florida offers a base transferrable tax credit of 20 percent to 30 percent. Additional bonus credits of 5 percent are available for certain types of productions. There are three incentive categories: (1) General Production Queue: qualifying productions include films, TV (TV series may be ineligible), documentaries, digital media projects, commercials and music videos. A minimum of $625,000 must be spent and the maximum incentive award is $8,000,000. (2) Commercial and Music Video Queue: A minimum of $100,000 per commercial or music video must be spent. A production company must spend at least $500,000 within on fiscal year to apply (projects can be bundled). The maximum incentive is $500,000 per fiscal year. (3) Independent Emerging Media Production Queue: Films, TV, documentaries and digital media projects are eligible. A minimum of $100,000 must be spent and a maximum of $625,000 can be spent to qualify. The maximum incentive awarded is $125,000. Also, Effective January 1, 2001, any qualified production company engaged in Florida in the production of motion pictures, made for television motion pictures, television series, commercial advertising, music videos or sound recordings may be eligible for a sales and use tax exemption on the purchase or lease of certain items used exclusively as an integral part of the production activities in Florida. The state does not levy a state income tax."
"No retroactive qualifying expenditures. Start counting your qualifying dollars on the date of APPROVAL. 25% of direct production expenditures and qualified personnel expenditures. Claim an extra 3% for expenditures at a qualified facility or post production facility or 10% for expenditures at qualified post-production facility. Form (to be filled out by the facility) Caps: Incentive for ATL personnel capped at 30% of total incentive. Application fee equal to .2% of the funding request (minimum $200, max $5,000)"
"Rebates have increased to up to 25% of qualified MN expenditures, above the line talent (non-resident) will be included as an eligible rebate cost (cap $100K per person), and a production that spends more than $1M in MN will automatically qualify at 25% and will be audited by an independent auditor paid for by MN Film and TV."
"Puerto Rico has a transferrable tax credit equivalent to 40 percent of budget items paid to Puerto Rico entity or resident. There is also a 20 percent tax credit on nonresident qualified spending. 100,000 minimum spend per project."
"The Motion Picture Production Tax Credit provides a 25 percent transferrable tax credit for costs incurred directly attributable to activity within the state. It also includes salaries for people working on the ground in the state. To qualify, a minimum of $100,000 must be spent, and at least 51 percent of shooting must take place in Rhode Island. There is a $15 million annual cap on the program and a $5 million cap per project, which may be waived."
$???? Production Incentives - No Clear Minimum Spend
"The Film Production Tax Credit Act, which offers producers a transferrable credit of 30 percent of all qualified expenditures, including post-production, and will not sunset until 2021 (it is renewable in 5 year increments after 2021). Other benefits include: 30% of the qualified Illinois Production Spending."
"New Jersey offers a tax credit in an amount equal to 20 percent of qualified production expenses, available to production companies meeting certain criteria, chiefly: (1) At least 60 percent of the total expenses of a project, exclusive of post-production costs, will be incurred for services performed and goods used or consumed in New Jersey. (2) Principal photography of a project commences within 150 days after the approval of the application for the credit. Certain tangible property used directly and primarily in the production of films and television programs is also exempt from New Jersey's 7 percent sales tax."
"No minimum amount, however, the production must shoot at least one day in New Mexico. New Mexico offers a 25 percent tax rebate on all direct production expenditures, including New Mexico crew, that are subject to taxation by the State of New Mexico. It applies to feature films, independent films, television, regional and national commercials, documentaries, video games and post-production. Non-resident actors and stunt performers will also qualify under a separate tax structure. An additional 5 percent credit is available for either (1) direct production expenditures for qualifying television series; or (2) payments to resident crew (wages and fringes only) for services during production in New Mexico if a production utilize a qualifying soundstage for a minimum of 10 or 15 days of principal photography. (Days required are determined by total New Mexico budget.) New Mexico also offers the Film Crew Advancement Program, which is an incentive for production companies to help create more job opportunities for New Mexican film and television crew professionals. A production company is reimbursed 50% of a participant's wages for up to 1040 hours physically worked by the qualifying crew member in a specialized craft position. Also, as an incentive, the state will issue a certificate which is presented at the point of sale and no gross receipts tax is charged. This incentive cannot be used in conjunction with the 25 percent tax rebate. In 2011, the legislature placed a $50 million cap on film production credits and staggered payment schedules over two or three years."
"The state offers a Film Production Credit a 30 percent fully-refundable tax credit on qualified expenses while filming in the state. If the production spends less than $3 million on all costs related to work done at a qualified production facility, then a minimum of 75 percent of the principal photography days shot on location must be in New York State. This threshold requirement applies to location days only. Principal shoot days at a facility must not be included in the calculation of the 75 percent A 30 percent to 35 percent post production tax credit is also available, regardless of filming location. Refundable tax credits available for qualified commercials with added incentives for companies increasing volume of work in New York are available and there are film production activities/expenses that are exempt from state and local sales and use taxes. Also a film investment tax credit of up to 5 percent on investments in construction and upgrades to qualified film production facilities plus employment incentive tax credits for two additional years."
"Pennsylvania offers a 25% Tax Credit to films that spend at least 60% of their total production budget in the Commonwealth. Projects eligible for Film Tax Credits under the Program are: the production of a feature film, a television film, a television talk or game show series, a television commercial, a television pilot or each episode of a television series intended as a programming for a national audience. Applications may be filed no sooner than 90 days prior to the start date of principal photography in the Commonwealth. We will be reviewing and approving application packages within a 90 day period: July 1st through September 30th; October 1st through December 31st; January 1st through March 31st; and April 1st through June 30th. Film Tax Credit Guidelines 2014. Project Audit for projects in receipt of a Film Tax Credit $100,000 or greater, or Report on Agreed Upon Procedures for projects with a Film Tax Credit of less than $100,000."
"A hotel tax exemption, sales and use tax exemption for direct production expenses and income tax for performers limited to the amount performers would pay in their home states."
*"Production incentives" are a catch-all term for the different benefits a state can provide to a production. They can consist of one or all of the following:
Cash Rebates
Sales Tax Exemptions
Lodging Exemptions
Fee Free Exemptions
Miscellaneous Enhancements
State Specific Benefits
To help navigate each state's incentive programs, hire a production lawyer and accountant. Or a savvy strategic producer. The information above is current as of January 2015. Please visit each state's sites for the latest information, requirements and details to apply.
Labels: business, editing, filmmaking, legal, producing, production incentives, production tips, rebate, strategy, tax credits, tax subsidies
PRODUCTION TIPS: 5 U.S. State Production Incentives for a $25K (or less) Budget
(from 2012, subject to change)
Making a film is a constant battle against the odds; odds that you will finish the script, that you will get the money to shoot it; that you will actually shoot it; that you will have the money to cut it; that you will finish cutting it; that you will have the money to put it in festivals; that you will actually get it in festivals; that you will have the money to market it and get a producer's rep to sell it or four-wall it yourself; and, that you will make any money on it or just break-even. Maybe it's not all about the money but it's a damned good chunk of it. That's why getting to recoupment stage is rarefied air for filmmakers and must feel like raising the flag at Iwo Jima.
Big budget films are expected to eventually make money but even a low-budget film can be made to recoup or break-even with creative financing. Creative financing involves harnessing all the ways to raise funds for a film no matter what the budget using self-financing, investor vehicles, securities, gifts, grants and subsidies (studio financing could also be part of it but it isn't a reality for the majority of filmmakers, so I left it out for now). When people hear subsidies or tax incentives or credits or rebates, they immediately assume that they are only relevant for films with six figure budgets or higher. And they are mostly true. But there are more than a few states that offer subsidies and incentives for budgets or spends of $65,000, $50,000 and even less than $25,000.
So the hypothetical question is, what production tax incentives* would I seek for a budget of $25,000 or less? There are at least 5 U.S. states I would consider moving my production to to take advantage of the incentives. This is assuming the states meet the condition necessary to bring your film to life; it's the right location as envisioned in the script, there is an available cast and crew to go and work there, it's close to your home state (if it's not already your home state) and equipment is easily available or transportable.
There are also some caveats when you seek incentives and subsidies. First of all, tax incentives or government subsidies are just another source of financing. They reduce the net expenditure of a film by 10% to 15%. Thus, they can only be one slice of the financing pie not the pie itself. Second of all, because every state offers different incentives with different criteria the state that offers the incentives you seek might be too far away to be worth your time to move your production there. Or they do not offer the proper location you seek, for ex. New Mexico may offer the best incentives for your production but your story takes place in the Arctic. In that situation, changing the script's location is a possibility but that judgment call shouldn't be made simply for the incentive. Thirdly, tax incentives are subject to constant legislative changes. The state that today had the incentive you like could have repealed it by the time you actually need it tomorrow. Fortunately, the 5 states are sprinkled across the map and cover the northwestern, southwestern and eastern areas thus affording proximity to many filmmakers.
So with a budget of $25,000 or less, I would seriously consider shooting and editing in the following states:
NEW JERSEY:
There is no minimum spend so I can have a budget under $25,000.
At that budget, I can shoot a feature film, television series, or television show pilot/episode of 15 minutes or more for a national audience.
New Jersey's production incentives include a 20% transferable tax credit instituted in 2006. This tax credit is available to producers who spend 60% of their budgets in New Jersey, exclusive of post-production costs.
The credit is both saleable and transferable and may be carried over to subsequent tax years.
The production company must produce a finished print of the project before submitting their final figures for approval.
Film Office: NJ Motion Picture & Television Commission
MONTANA:
At that budget, I would only be eligible for a 9% refundable tax credit on the total qualified expenditures in Montana for any films, television episodes, pilots, series, documentaries and commercials (except advertising for tobacco products) that I shoot.
Note that per diem paid to employees while in-state does qualify for the 9% expenditure credit, as does travel purchased through a Montana travel agent. FICA, FUI and SUI, however, do not qualify.
Also, workers compensation, health insurance and payroll processing fees qualify if paid to an in-state vendor.
Now if I happen to raise enough to pay up to $50,000 in wages to Montana residents then under the Big Sky on the Big Screen Act, my film and TV productions would be eligible for a 14% refundable tax credit on those wages.
Overall, Montana also offers free services to filmmakers: script break-down, location scouting, office furniture and fax machines, as well as traffic control signage. And Montana does not have a sales tax.
Finally, the 7% accommodations and lodging taxes are refunded for stays of more than 30 consecutive days.
Film Office: Montana Film Office
There is no minimum budget or spend requirement so I can have a budget under $25,000.
At that budget, the 30% refundable film tax credit applies to resident cast and crew, and in-state rentals, purchases and services that are subject to state taxation in New Mexico.
Payments for non-resident performing artists (actors and on-camera stunt performers), providing services in NM, will qualify if paid via a "super loan-out" company which pays gross receipts tax ("GRT") in New Mexico on the payments (wages) and the performing artist receiving payments pays New Mexico income tax.
The state withholding tax (PIT) payment of 4.9% must be withheld by or caused to be withheld by the production company (e.g. via the payroll company) for all qualifying non-resident talent.
New Mexico offers a 25% tax rebate on all direct production expenditures, including New Mexico crews, that are subject to taxation by the state. The rebate applies to feature films, independent films, television, regional and national commercials, documentaries, video games and post-production. Non-resident actors and stunt performers will also qualify under a separate tax structure.
Post-production services rendered in New Mexico also qualify for the 25% Refundable Tax Credit even if the project is shot elsewhere ("Stand-Alone Post").
New Mexico does not require the submission of a distribution plan from the production company to take advantage of the refundable credit.
There is no application fee and no pre-qualification. To begin the process, you only need to submit a registration form and tax agreement prior to principal photography.
New Mexico's direct qualifying expenditures include, but are not limited to, resident payroll (fringes included), non-resident per diem, rentals/expendables from vendors with local physical presence as well as property rental and location fees.
Film Office: New Mexico Film Office
With a budget or spend of $25,000 or less, I could only qualify for a 20% rebate. Minnesota offers a 20% rebate for qualifying expenditures under $1,000,000 and a 25% rebate for expenditures over $1,000,000.
Note that I get a 60% rebate if the production is outside the metropolitan area. So filmmakers with scripts set in farms and/or the countryside... you're in luck.
Only residents count towards the rebate, in addition to local services. Lodging tax is exempted after 30 days. Commercials are exempt from sales tax.
Note that Snowbate, Minnesota's Film Jobs Production Program, provides a reimbursement of 15%-20% of Minnesota production expenditures to films, television and internet programs and other content. Snowbate funds are limited (subject to an appropriation of approximately $1 million annually) and are approved biennially.
Film Office: Minnesota Film and TV Board
WEST VIRGINIA:
The minimum expenditure requirement is $25,000 so I need to have a budget of $25,000 or more that I'm actually spending in West Virginia to qualify. West Virginia's incentives to production include The West Virginia Film Industry Investment Act that currently provides for transferable tax credits of up to 31% of qualified in-state spend for production on eligible feature length theatrical or direct-to-video motion pictures, made-for-TV motion pictures, TV pilots, series, and miniseries and more.
The current incentive is a transferable income tax credit with limitations. The incentive is actually a 27% tax credit on all direct production expenditures (for pre-production, production and post-production), including all labor and talent that is subject to taxation by the state of West Virginia.
By hiring 10 or more residents (talent and/or crew), it is possible to increase the total allowable credit by an additional 4%, bringing the maximum credit to 31%, but there is a $5 million annual credit cap.
Payments to a personal service corporation ("PSC") for out-of-state talent can qualify so long as the individual/talent is subject to West Virginia income tax on the payment and fees earned.
West Virginia also offers an exemption from state sales tax for all productions including but not limited to films, television programs, commercials and, music videos. Purchases and rentals of tangible personal property, in addition to the purchase of services, directly used in a qualified production are exempt from the 6% consumer sales and service tax.
Lodging stays in excess of thirty consecutive days are exempt from both the state sales/service tax (6%) and the local hotel/motel tax (varies by region). The exemption begins on the 31st day and is not applicable towards the first 30 days.
Film Office: West Virginia Film Office
Although incentives and subsidies only reduce your net expenditures by about 10% to 15%, they are still helpful to your overall financing and production goals. Plus, production incentives can provide short-term jobs to state residents, help the local economy, bring revenue to the state and prevent productions from leaving the US. However, they are still a controversial subject and many critique incentives and subsidies as being unconstitutional and wasteful especially when states are cutting social service programs out of their budget. This is why each state's incentives and subsidies programs are constantly in flux. Nevertheless, independent and low-budget filmmakers should still aim to use them while they are still available.
Sources: MPAA, Ease Entertainment Services, Entertainment Partners
*Let me point out that I wouldn't make a movie simply for the production incentive, tax subsidy or tax credit no matter how generous it is. I want to make films to express a vision and to tell stories, that is first and foremost.
at August 15, 2013 1 comment:
Labels: editing, filmmaking, producing, production incentives, production tips, rebate, tax credits, tax subsidies
The COVID-19 "Get Back to Filmmaking" Checklist
The COVID-19 "Get Back to Filmmaking" Checklist A 40-point checklist from development to post-production by Danny Jiminian www.djimlaw.com...
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Video artist Ed Atkins is one of the most precocious of young British artists. Having graduated from the Slade School of Art in 2009, he has already shown in major international galleries, including the Chisenhale Gallery, London, MoMA PS1, New York and the Kunsthalle Zürich. The artist's recent presentation at London's Serpentine Sackler Gallery confirms his heady ascent, proving that his complex and sometimes shocking virtual world has well and truly made its mark. Atkins is already making waves as a teacher, too, lecturing in fine art at Goldsmiths, London.


I have heard, within alternative health care, that we each know our own bodies best. That we know our children best. That we each know what is the best food, exercise program, and herbal treatment for ourselves. And due to top-down hierarchical structures that boss us around and manipulate us, it makes sense to want to rebel against this crap and take control of our future in every way. But I am not so sure it's that easy.
I believe 100% in our own body sovereignty. I do. I own my body and it is always my decision to make. You own your body and you are free to make decisions about your healthcare and self-care, if you are not harming anyone else. Informed consent is lovely. And as parents, of course we are charged with the decisions about our underaged children's care.
But. Do you really know your body best? I have occasionally found myself unable to view my body and health objectively, and have found talking to someone else to be useful in helping me get a new perspective. We don't always have access to unbiased knowledge about ourselves. Humans get stuck into ruts, into patterns and pre-conceived notions. It is not necessarily that someone else knows me better, but that they are able to point out, to give voice to certain things that I am unaware of or afraid to mention….issues I may be dancing around, feelings I may be afraid to expose.
Certain things I have just, over time, become accustomed to.
It is about getting more than one view, more than one angle. Seeing with new eyes.
We repress truths, we avoid realities. It is human nature. It isn't bad, it's just reality. And we have projected all kinds of external crap onto ourselves, onto our children and our loved ones. Even our dogs. Our hopes, our dreams, our fears, and the criticisms of 3 or more generations, all handed down in a messy little package.
I certainly get a barrage of my own parents' baggage every time we talk–the idea that those closest to you can see you the most clearly is just not always 100% accurate.
So there may be value in getting another's perspective, a trusted person or people, perhaps a counselor or a practicing herbalist, not some douchebags on Facebook or Instagram. There is value in seeking counsel form a trusted but un-biased elder or a grounded healthcare practitioner. There is value in adding others' input to your intuition and research, and coming up with a solid integrative picture of the issue you are facing.
We can follow our dreams AFTER we have examined them. We can believe in ourselves AFTER we have built a character to believe in. And we can know our own bodies best AFTER we have accepted that sometimes it is not that simple.
There is value in trying something new, a way of eating or a movement practice outside of your "type". Value again in going outside of your comfort zone, in opening your mind and asking good questions. And ultimately, there is value in learning how to give and receive feedback, open to possibility, open to a transparent future.


2001-02 House Bill 3970. Petition Of Frank M. Hynes, Other Members Of The House And Another For A Study To Develop And Finance Expanded Drug Treatment Programs As An Alternative To Prison For Certain Individuals.
Title 2001-02 House Bill 3970. Petition Of Frank M. Hynes, Other Members Of The House And Another For A Study To Develop And Finance Expanded Drug Treatment Programs As An Alternative To Prison For Certain Individuals.


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Vi perdono ma inginocchiatevi è un film per televisione del 2012, trasmesso in prima TV da LA7 il 18 maggio 2012 in occasione del ventennale della strage di Capaci (23 maggio 1992) che colpì Giovanni Falcone, la moglie Francesca Morvillo e gli uomini della sua scorta in un attentato da parte della mafia.

È stato prodotto da TI Media, Boniventofilm S.r.l., Cinesicilia e Regione Siciliana.
Questo film è stato visto da 1.597.000 con il 6.53% di share.

Il titolo del film deriva da una frase del discorso di Maria Rosaria Schifani, vedova di Vito Schifani, pronunciato durante i funerali successivi alla strage. La frase testualmente recitava: "Io vi perdono però vi dovete mettere in ginocchio".

Trama
Il film narra la vita dei tre poliziotti della scorta del giudice Falcone (Vito Schifani, Antonio Montinaro e Rocco Dicillo) e dei loro familiari, fino alla "strage di Capaci"  con la loro drammatica fine insieme a Falcone e alla moglie.

Antonio Montinaro sposato con Tina, nasce a Calimera ed è il capo scorta della Quarto Savona Quindici. Ha due figli di nome Gaetano (5 anni) e Giovanni (1 anno). Tina è una donna premurosa e che tiene alla sua famiglia, lavora in un negozio. Il figlio Gaetano insiste nel convincere il papà a portarlo alle giostre, ma purtroppo non è possibile per il lavoro duro e pericoloso che svolge. Antonio credeva molto in Giovanni Falcone, tanto da sembrare agli occhi dei colleghi quasi innamorato del giudice più che di sua moglie.

Vito Schifani è nato a Palermo ed è sposato con Rosaria Costa. Da poco ha avuto un bimbo di nome Antonio Emanuele. Rosaria, una ragazza di 22 anni, nonostante sia già mamma, cerca sempre di far sì che Vito abbia un sabato libero per divertirsi con lei. Purtroppo il destino non ha voluto ciò. Rosaria Costa è stata la donna che durante i funerali di suo marito e dei suoi colleghi lesse la lettera che commosse tutta Palermo e andò in tutti i tg che trasmettevano il funerale. Il loro figlio Emanuele, rimasto orfano a soli quattro mesi di vita, adesso è entrato nella guardia di Finanza.

Rocco Dicillo, nato a Triggiano vicino a Bari, fidanzato con Alba, prima della strage era appena entrato nella Quarto Savona Quindici. Amava i suoi genitori più di ogni altra cosa.

Note

Collegamenti esterni

Film basati su eventi reali
Discorsi contro la mafia

redpajama_set_name: RedPajamaWikipedia


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Who Can You Save?
Stories about the pitfalls of trying to do the right thing.
Some Special Notes
This episode features a story from what is arguably the most groundbreaking new show in public radio: Radiolab, from WNYC New York Public Radio and NPR. Everything they've done is available as free downloads from their website.
Also, in Act Two, Ira interviews a retired diplomat, Kiki Munshi, about testimony she gave to Congress about Provincial Reconstruction Teams in Iraq. You can read her testimony, and The Atlantic ran a story that goes into more detail about Kiki's experience heading up a PRT.
And Brady Udall, who tells the story in Act Three, also wrote one of the most popular pieces of fiction we've ever run: "Otis Is Resurrected," from our episode In Dog We Trust.
Host Ira Glass talks to Tim Jaccard, who used to be a police medic. The calls he hated most were all the same: "Baby not breathing." So in 1998, he helped write the first "safe haven" law, which allows mothers to safely abandon their babies without getting into trouble. Jaccard started the AMT Children of Hope Foundation, and he runs its safe haven program. But even now, there are some babies he just can't save. (4 minutes)
Kill One, Save Five
Say there's a group of five people standing on a train track, and you're on a train coming toward them. You can save the whole group by pulling a lever and switching to another track, but the catch is that you'll kill another person who's standing on that other track. Do you pull the lever?
According to Harvard scientist Mark Hauser, who posed this question to hundreds of thousands of people on the Internet, nine out of 10 people say yes, they would pull the lever. But then, the questions get harder—and the answers much more confusing. It turns out that different parts of our brains make different moral decisions. (11 minutes)
This story originally aired on the public radio program Radiolab.
Rescue You, Rescue Me
When the U.S. government sent out a call for volunteers—regular, non-military people—to go to Iraq and help rebuild the country, Randy Frescoln signed up. He believed in the cause of the war and in the promise of its mission. He had experience setting up agriculture projects overseas, so was sent to the Sunni Triangle to try to reconstruct the broken economy there. But three months into his yearlong assignment, he comes to a horrible realization: The people he's trying to help hate him.
Plus, stories of other people who went to Iraq as "provincial reconstruction team" volunteers. Kiki Munshi, a retired Foreign Service Officer who headed a PRT in the Diyala province speaks to the difficulties she faced as well. Ira interviews her about testimony she gave to Congress about PRTs in Iraq and her personal experience there.
Finally, there's Stephanie Miley, an FSO who headed Randy's PRT. She remembers him and understood when he decided to leave, but Stephanie feels that the efforts to improve the state of Iraq are worth it, despite the risk of death. (16 minutes)
"Skavavars" by Benni Hemm Hemm
Brady Udall
Brady Udall tells the story of the time he helped a stranger get his car out of a ditch. In exchange, the man promises to help him any time, for any reason—legal or not. Brady carries the man's card in his wallet; he's reassured that he has such a powerful guy in his corner. Many years later, Brady finally looks him up. (25 minutes)
Brady is the author of The Miracle Life of Edgar Mint and of the short story collection Letting Loose the Hounds.
If you enjoyed this episode, you may like these
265: Fake Science
Act Four: Radio Science
Fake science can be fun.
Act One: The Veritas Is Out There
There's a lawsuit going on between Harvard and some Asian American students who say the admissions process discriminates against them.
579: My Damn Mind
Act Two: Don't Need to Know Basis
In this act, writer Michael Kinsley describes harnessing the power of his own mind to deal with his Parkinson's diagnosis.
Tell Me I'm Fat
Maybe it's time to rethink the way we see being fat.
The Problem We All Live With - Part One
There's one thing that has been proven to cut the achievement gap between black and white students by half: integration.

redpajama_set_name: RedPajamaCommonCrawl


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Microsoft - Viva Pinata, Kameo makes a lot of sense on DS
"A Kameo or a Viva Pinata on a DS makes a lot of sense in a lot of ways from a franchise perspective. I think it's fair to say that we're going to continue to invest in that property [Viva Pinata]. Whether that is in the form of a sequel, a product line extension or through merchandising, whatever the case may be, that's something that we're going to stick with." " Whether you're talking about [publishing games on] mobile or the DS — you probably won't see it on the PSP, though." - Shane Kim Corporate Vice President for Microsoft Game Studios
[Viva Pinata] is the beginning of an IP that will be a pillar for Microsoft Game Studios for a long time." - Phil Spencer, head of Studio Development for Microsoft Game Studios
You know Viva Pinata would sell like crazy on DS!
Link & Link


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12 photos why rent when you can own. this great home has many updates such as roof, gutters, furnace, new drywall and plaster, and upper half bath. currently this home has potential to turn the office into a main floor bedroom. open canvas with tons of potential to turn this home into your own. huge lot that boasts so much room to have your very own retreat. come take a look today and be amazed at what can be your own.


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Tag: Black Hairdressers and Hairdressing Salon
Hairdressing Salon Rosebank
Have you heard about makeover? No! Don't you want to rejuvenate your personality? Yes, Great! Hairdressing Salon in Rosebank there are numerous beauty salons established in Miami to take care of individuals' appearances. Best Black Hair Salons some of these are sophisticated and high-quality. Beauty salons are now going out of their ways to focus on customized solutions to enhance individuals' looks.
You want to rejuvenate your personality? If your answer is yes then here is a list of Top 10 of Beauty Salons in Austin TX. Hairdresser For Black Hair this list will guide you to find the best Beauty Salons in Austin TX compiled on the basis that how frequently the Beauty Salons are used by beauty conscious customers. The No.1 Beauty Salons on this list has been stored the most amount of times by Austin, TX area. Generally, people only store a business' information in their address books if they are satisfied with the provider's service and wish to engage in repeat business.
Hairdressing Salon in Rosebank?
The following list of the 5 most influential hair designers in history is by no means inclusive of all the hair designers that have become famous and forever affected the popular styles of men's and women's hair. This is completely subjective- just one person's list of the 5 people who seem to have positively changed this industry the most.
1. Kenneth Battelle
This was the first hairdresser who was commonly known simply by his first name. Kenneth became a legend in the 1960s thanks to his work on Marilyn Monroe's hair, making it look soft and lovely despite countless bleaches and perms. Ironically, he was the one who did her hair when she sang "Happy Birthday, Mr. President" to John F Kennedy, and he was also the one responsible for Jackie Kennedy's famous bouffant hairstyle. Other famous clients that Kenneth worked with included Lauren Bacall and Audrey Hepburn.
5. Paul Mitchell
Although he is now deceased, Paul Mitchell is still a huge influence on hair stylists all over the world. As co-founder of the world-renowned Paul Mitchell brand, products are available in stores everywhere across the globe, and he has been a household name since the 1970s and 1980s when his cuts appeared on the covers of magazines such as Harper's Bazaar and Vogue. Many attribute Paul Mitchell with freeing women from the constraints of bouffant hairstyles.
What is the Big Deal About Dominican Hair Stylists?
Hair extensions might seem like a new invention but in reality hair additions have been around as far back as the Egyptian times when both men and women work wigs. Since then hair pieces have been in and out of fashion ever since.
In 1800 fake hair was frowned upon and women left their hair to be natural until the Romantic era was in full swing when women wore elaborate Apollo knots. Come the mid Victorian era and hair pieces were used a lot more extensively. Then strangely in the early 20th century Edwardian women wore false hair additions to create the pompadour hairstyle which looked like a woman was wearing a teapot on her head. How that became fashionable I don't really know!
Around the 1920's less hair was the big thing so hair pieces took a dive around that time and it wasn't until the 1940s when long hair came back into fashion and women starting indulging again. Then in the 1960's big hair was back with a vengeance. Coils were the in thing or the updo as better known to us were seen of many women, this was created by very extravagant human hair pieces. Wigs made from real or fake hair were commonly worn around this time too and carried on into the early 70's. Come the 80's and big hair was in but only natural hair. Famous singers wore wigs but that was about it.
The clip-on hair extensions come in a variety of different colours and lengths are the best option for non permanent hair pieces. They are very easy to use and as long as you get the right hair colour and texture of hair, no one will know your hair is fake. In fact I have sat next to a work colleague for months not realising that her long hair was in fact clip on hair pieces. It was only whilst getting ready for our Christmas works do that she pulled her hair off! I was shocked to say the least as her natural hair was just shoulder length and I had no idea.
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Insitex Have Black Hairdressers List
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Have you heard about makeover? No! Don't you want to rejuvenate your personality? Yes, Great! Hairdressing Salon in Sunninghill there are numerous beauty salons established in Miami to take care of individuals' appearances. Best Black Hair Stylist some of these are sophisticated and high-quality. Beauty salons are now going out of their ways to focus on customized solutions to enhance individuals' looks.
You want to rejuvenate your personality? If your answer is yes then here is a list of Top 10 of Beauty Salons in Austin TX. African Salon Hairstyles this list will guide you to find the best Beauty Salons in Austin TX compiled on the basis that how frequently the Beauty Salons are used by beauty conscious customers. The No.1 Beauty Salons on this list has been stored the most amount of times by Austin, TX area. Generally, people only store a business' information in their address books if they are satisfied with the provider's service and wish to engage in repeat business.
Hairdressing Salon in Sunninghill ?
African American Healthy Hair Care: The Basics
The hair of women with African American descent is unique in characteristic. Any woman who wishes their hair to look at its best will admit to spending endless hours experimenting with their hair and possibly trying out many salons to identify the look and style that best suits them.
Until recently, that process has been even more difficult for an African American - due to the complexity of their hair and a limited amount of styles that can be carried out with ease.
It was of no help either that the products produced specifically for Afro hair were few and far between. You may remember having your hair braided by a relative or friend - a procedure that took some time but kept the hair neat and under control. This is still hugely popular between African Americans, but the time has finally come that they can opt for those styles that were once deemed an impossible.
The Pixie. The pixie cut is super short and easy to maintain. Give it an ultramodern twist by choosing asymmetrical lines. Halle Berry made this style popular among black women, and it will be a style that continues to be a classic.
Braids. Yes - it is the staple cut for African American women. Your hair will stay as close to its natural state with this style and is one of the easier ones to maintain without overdoing it on styling products. Check out images of Alicia Keys and Jada Pinkett Smith.
Sleek and Straight. Thanks to straightening irons strong enough to tame any Afro, the days of using chemicals to straighten the hair are long gone. Black celebrities such as Beyonce and Mary J Blige look stunning with their sleek looks.
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Insitex Have Black Hairdressers Near Me List
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Cyril Záborec (25. srpna 1887 Obecnice – ???) byl český a československý odborový funkcionář a politik, meziválečný senátor Národního shromáždění ČSR za Národní sjednocení.

Biografie
Původním povoláním byl horníkem. Zpočátku byl členem sociální demokracie, ale s touto stranou se později rozešel a vstoupil do Národního sdružení napojeného na Československou národní demokracii. Od roku 1930 byl tajemníkem hornické sekce této odborové organizace.

Profesí byl tajemníkem Národního sdružení (pravicová odborová organizace) v Radvanicích.

V parlamentních volbách v roce 1935 získal senátorské křeslo v Národním shromáždění za Národní sjednocení. V senátu setrval do jeho zrušení v roce 1939, přičemž krátce předtím ještě v prosinci 1938 přestoupil do nově vzniklé Strany národní jednoty.

Za okupace byl členem výboru Národního souručenství.

Odkazy

Reference

Externí odkazy
 Cyril Záborec v Národním shromáždění v roce 1935
 Cyril Záborec, článek k 50. narozeninám v Národních listech

Čeští odboráři
Senátoři československého Národního shromáždění
Českoslovenští politici české národnosti
Členové ČSSD
Členové Československé národní demokracie
Členové Národního sjednocení
Narození v roce 1887
Narození 25. srpna
Osoby s nejistým datem úmrtí
Muži


text:
The Hidden History of Fenway's Red Seat (For Those Who Aren't Diehard Red Sox Fans)
A lone red seat in Fenway Park's green bleacher section marks the longest home run ever hit by the greatest hitter ever to play for the Boston Red Sox.
True Red Sox fans know the story behind the red seat. But they may not know the whole story.
The famous red seat at Fenway Park
Hall of Famer Ted Williams didn't know whether he could pick up where he left off when he returned to the Red Sox in 1946 after spending 3-1/2 years in the Marine Corps during World War II.
He put those doubts to rest during a doubleheader at Fenway against Detroit on June 9, 1946
Williams got four hits in the first game. In the first inning of the second, he faced Fred Hutchinson and launched a ball into Section 42, Row 37, Seat 21 in the right-field bleachers. It was the longest home run ever hit in Fenway Park.
The ball traveled 502 feet and struck the straw hat of Joe Boucher, a 56-year-old construction engineer from Albany, N.Y. The ball careened off Boucher's head and bounced a dozen rows higher. When Boucher took off his hat, he found the ball had put a hole in it.
Ted Williams hits a home run.
Photo courtesy Boston Public Library, Leslie Jones Collection.
'Not Interested'
Boucher didn't try to keep the ball, saying 'after it hit my head, I was no longer interested.'
And he asked the Boston Globe, "How far away must one sit to be safe in this park?"
The next day the Globe ran a page one photo of Boucher sticking his finger through the hole in his straw hat. The caption read 'Bullseye.'
"He threw me a changeup and I saw it coming," Williams remembered. "I picked it up fast and I just whaled into it."
Tigers catcher Paul Richards has a different memory of the game. He told the Atlanta Journal-Constitution he was in the dugout with Fred Hutchinson between the doubleheader games. Hutchinson said he didn't care if Williams was a superstar, he wouldn't let Williams hit like that.
After William' blast, Hutchinson sat fuming in the clubhouse. Richards said, 'You really showed that Williams.' Then, said Richards, '' Here comes a chair, flying at me, but I beat it to the door.'
Hurricane?
ESPN for its Home Run Tracker analyzed meteorological data and tested various models to figure out how far the ball would have flown had Boucher not been sitting in the way. Analysts concluded the ball would have traveled 530 feet before landing on the ground, since the impact point was approximately 30 feet above field level had it not hit Joseph Boucher.
Physicist Alan Nathan said the ball would have gone 535 feet. Meteorological records showed him the temperature that day was 76 degrees and the wind came 21 mph from the west. He figured Williams hit the ball at an unusually steep angle of 30.3 degrees and that the ball's speed off the bat was 119.4 mph. Based on those assumptions, the ball would have gone five feet farther than the ESPN analysts thought.
No one has come close, not even slugger David Ortiz. Ortiz himself said a hurricane would have had to carry a ball that far.
The Red Sox eventually replaced the bleacher bench where Boucher sat. Then in 1984 Red Sox owner Haywood Sullivan decided to install a red plastic seat to commemorate Williams' mighty blast.
Boucher's grandson, William McGuire, later said you couldn't find a more devoted Red Sox fan than his grandfather. "If they ever tear down Fenway , I want first dibs on that seat." [Ed. note: Perish that thought about tearing down Fenway.]
The Red Seat Legacy
After Williams died on July 5, 2002, a rose appeared on the red seat. Fans often take their picture with the crimson chair.
During the 2018 World Series, two Major League Baseball analysts speculated about who could hit the ball that far today. They concluded Red Sox third baseman Rafael Devers might do it someday. For the Dodgers, they decided on first baseman Cody Bellinger. But they wondered: If Bellinger hit a ball into the red seat, would it turn Dodger blue?
Image of the red seat: By David - Fenway Parks "Lone Red Seat", CC BY 2.0, https://commons.wikimedia.org/w/index.php?curid=37374593
This story about the red seat at Fenway was updated in 2018.
Related Items:baseball, Boston, Boston Red Sox, fenway park, history, hurricane, library, parks, red sox, ted williams, war, world war ii
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text:
SportblogNorwich City
Premier League preview No12: Norwich City
The Canaries have completed back-to-back promotions but their manager Paul Lambert realises the hard work starts now
Jamie Jackson
@JamieJackson___
Mon 8 Aug 2011 08.03 EDT
Paul Doyle and Amy Lawrence discuss Norwich's prospects for the coming season guardian.co.uk
Guardian writers' prediction 16th (This is not Jamie Jackson's prediction, but the average of our writers' tips)
Last season's position Second in the Championship
Odds on winning title 5,000-1
Two years on from departing Colchester United for Norwich City, Paul Lambert has emerged as the latest bright young managerial thing. How high the Scot's stock can eventually rise is about to be tested in the glare of the Premier League.
A 7-1 opening-day defeat by Lambert's United in August 2009 was enough for Alan Bowkett, the Norwich chairman, to sack Bryan Gunn and bring in the man who became the first British player to pick up a Champions League winner's medal when Borussia Dortmund won it in 1997.
Consecutive promotions were duly secured by Lambert to return Norwich to the Premier League for the first time in six years, as the 41-year-old added further sheen to his resume. Now Lambert's challenge is the old one of ensuring City do not drop back immediately, while attempting to build a base that can protect Carrow Road from second-season syndrome should he succeed.
Lambert, a shrewd man and an astute media operator, has shown a ruthless streak. So far he has released four players from the squad that finished second in last term's Championship – Matt Gill, Sam Habergham, Owain Tudur Jones, and Jens Berthel Askou – and told five others to explore other options.
Regarding Cody McDonald, Oli Johnson, Steven Smith, Stephen Hughes and Anthony McNamee, Lambert says: "They've been fine, they haven't been obstructive or anything like that. They know the situation, it's up to them to make their agents work for them." As a message to the unwanted quintet, and the players he does rate, Lambert could not be clearer.
Flush with the new money promotion brings, Lambert has also been on a minor spending spree as he searches for the successful blend. Arrivals include Bradley Johnson from Leeds United on a free, Anthony Pillkington (Huddersfield Town, £2m), Steve Morison (Millwall, £2.8m), Elliott Bennett (Brighton & Hove Albion, undisclosed), Ritchie De Laet (Manchester United, loan) and James Vaughan (Everton, £2.5m). All played in the 7-0 win at Gorleston Town last month, with Kyle Naughton also joining on loan from Tottenham Hotspur.
After Morison and Bennett scored in the 3-0 friendly win at Coventry City, Lambert said of the latter: "He's only a young kid but I think his ball for Steve was a terrific ball and his strike was a fantastic strike."
City have lost only once in their eight pre-season matches, and they defeated Parma 3-0 on Saturday. The manager says: "The work ethic and desire are there in abundance and I'm delighted with everybody. There's some really good aspects of our game at the minute, but I don't read too much into pre-season games because it's a different atmosphere. When it's for real, that's when it matters."
The former Scotland midfielder is one of only two British players to win the Champions League with an overseas club (Steve McManaman is the other).
If he can establish Norwich City as a fixture in the Premier League that achievement will be matched.


Ngozi Okonjo-Iweala, former minister of finance, says former president Goodluck Jonathan, acknowledged that he did not know economics but had a clear direction of where he wanted to take Nigeria to.
In her recently-released book on her role in the Jonathan administration, Fighting Corruption is Dangerous, Okonjo-Iweala narrated how she came to join Jonathan's team, after rejecting the same offer from the Yar'Adua government.
She said the first person to speak to her on the issue was revered economist and former chairman of Stanbic IBTC, Atedo Peterside, who thought she fits the bill.
Jonathan, who studied Zoology, was always willing to support Okonjo-Iweala on matters that would improve the state of the nation's economy, the book revealed.
After considering the offer for a while, she made up her mind, with the support of her family, and boss at the World Bank, Robert Zoellick.
"I traveled to Nigeria to see the President, and my youngest brother, ChiChi, drove me to the Villa (the official office and residence of Nigerian presidents) for that definitive meeting," she wrote.
"Arriving at the residence gate, I suddenly felt nervous about the enormity of what I might be signing on to. My brother noticed my unease and parked the car in a corner, and we prayed for God's wisdom and guidance.
"At that point, I was almost hopeful that the President might not agree with the issues I would bring up and it would be over. But the meeting went well. President Jonathan was gracious. He listened carefully to all I had to say.
"We had a good discussion on the economy, and even though he kept saying he did not know economics, he was clear on the direction he wanted to take the country.
The GAVI boss and former managing director of the World Bank, said Jonathan agreed to the terms that she thought would enhance her goals of building on the work she started as minister under former president Obasanjo.
"He also approved of creating an economic team that he would chair that would meet regularly once a month to start and at longer intervals down the line and a smaller economic implementation team that I would chair that would meet once a week to coordinate between economic portfolios and get things done.
"As for the composition of the team, I mentioned the need for a small core of reformers. Before my visit, I had received a call from Dr. Akin Adesina, agricultural economist at the Rockefeller Foundation and Vice President of AGRA (the Alliance for a Green Revolution in Africa), who said that he had been approached to be nominated as a minister and he wanted my Opinion.
"I had known Akin from my work on the Rockefeller board, and I was very proud of him. He was one of the best Nigerians I knew in agriculture. He was smart, innovative, and dynamic.


text:
Золтан Бенкё (; ,  — , ) — венгерский пианист и музыкальный педагог. Внук Хенрика Бенкё.

Окончил Музыкальную академию имени Листа (1962), ученик Иштвана Антала и Эндре Петри. На протяжении пяти лет преподавал в Мишкольце, затем в 1967—1969 гг. учился в аспирантуре в Московской консерватории. В 1969—2005 гг. преподавал будапештской средней музыкальной школе имени Бартока (с перерывом в 1972—1976 гг. на работу в Финляндии в городе Ювяскюля). Среди его учеников, в частности, Ласло Шимон и Шандор Фалваи.

Концертировал преимущественно как камерный исполнитель, особенно в дуэте с флейтистом Иштваном Матузом: вместе они завоевали несколько премий, включая второе место на конкурсе исполнителей «Гаудеамус» (Нидерланды, 1971) и выпустили альбом «Музыка XX века для флейты и фортепиано» (1975). Выступал также в дуэте с другим пианистом, Золтаном Кочишем.

Ссылки
 Некролог

Пианисты Венгрии
Академические музыканты Венгрии
Музыкальные педагоги Венгрии


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Professional medical association of specialists in Diabetes and Endocrinology.


The Save the Duck philosophy means – as the name already predicts it – that instead of duck downs, a high-quality, synthetic material is used. The label is famous for their colorful, sporty quilted jackets with the funny logo, Save the Duck has developed itself into an absolute big seller. The jackets are super light and, above all, perfect for the transition time from fall to winter.


text:
Провинция Магальянес  () — провинция в Чили в составе области Магальянес-и-ла-Антарктика-Чилена.

Включает в себя 4 коммуны.

Территория — 38 401 км². Население — 133 282 человека (2017). Плотность населения — 3.47 чел./км².

Административный центр — Пунта-Аренас.

География
Провинция граничит:
 на севере — провинция Санта-Крус (Аргентина)
 на востоке — провинция Тьерра-дель-Фуэго
 на юге — провинция Антарктика-Чилена
 на западе — Тихий океан

Административное деление
Провинция включает в себя 4 коммуны:
 Лагуна-Бланка. Админ.центр — Лагуна-Бланка.
 Пунта-Аренас. Админ.центр — Пунта-Аренас.
 Рио-Верде. Админ.центр — Рио-Верде.
 Сан-Грегорио. Админ.центр — Сан-Грегорио.

Примечания

Провинции Чили
Магальянес (область)


Start your engines and set off on a photo safari!
Children embark on a fascinating mission to find and photograph Canadian species at risk.
This simulation lets children drive a truck through every province and territory and up to 79 communities in search of animals.
Driving safely and staying healthy along the way is very important for a successful journey.
Vivid 3-D graphics create a real-life environment and make learning fun!
The Animal-City Chart lets you search by animal name and learn where the 50 animals in the game can be found.
The City-Animal Chart lets you search by city name and find out which animals live near each city.
You can view and print these PDF files with the free Adobe Reader software.
Teacher's guide and wall map of Canada included with all school versions!
Ingenuity Works has a special arrangement that offers reduced prices on home versions of our most popular CD-ROM titles. For more information, click here or call Ingenuity Works at 1-800-665-0667 and ask about the Student Take-Home Program.
We also offer exceptional pricing for Site License holders who wish to upgrade to a newer version of any of our products. Please call 1-800-665-0667 for more information.
Copyright(c)2016 C3 Media Inc. dba Ingenuity Works. All Rights Reserved(c3-web1.cozaq.com).


text:
sarms peptides
SARMS, or selective androgen receptor modulators, are a class of drugs that have same effects to anabolic steroids, but next fewer side effects. They are becoming increasingly well-liked in the course of bodybuilders and athletes, as competently as those looking to affix their innate freshen or battle the effects of aging. In this article, we will cover all you habit to know practically SARMS, including what they are, how they work, and their potential help and risks.
SARMS are a class of drugs that bind to androgen receptors in the body, same to how anabolic steroids do. However, unlike anabolic steroids, SARMS are selective in their actions, meaning they lonesome object specific receptors in definite tissues. This allows them to have similar effects to anabolic steroids, such as increased muscle enlargement and strength, without the similar level of side effects.
How complete SARMS work?
SARMS bind to androgen receptors in the body, which are found in various tissues, including muscle, bone, and fat. in imitation of they bind to these receptors, they mimic the effects of testosterone, the primary male sex hormone. This leads to an layer in muscle buildup and strength, as skillfully as a halt in body fat. Additionally, SARMS can then support add together bone density, which can be beneficial for people at risk of osteoporosis.
Potential abet of SARMS
Increased muscle buildup and strength: SARMS can back up you construct muscle and growth your strength, which can be beneficial for bodybuilders and athletes.
Decreased body fat: SARMS can afterward incite you lose body fat, which can be beneficial for those looking to tally up their swine appearance.
Improved bone density: SARMS can put up to intensify bone density, which can be beneficial for people at risk of osteoporosis.
Despite their potential benefits, SARMS as well as arrive like some risks. The most significant risk is that they are not endorsed for human use by FDA. Long-term use of SARMS can moreover lead to side effects, such as:
Furthermore, SARMS are not well-studied, and the long-term effects of these drugs are not known yet. It is important to recall that SARMS are yet considered experimental drugs and that more research is needed to sufficiently understand their effects.
A lead to the every second Types of SARMS
We will guide you through the substitute types of SARMS clear and what you habit to know nearly each one.
Ostarine, in addition to known as MK-2866, is one of the most well-liked SARMS on the market. It is known for its completion to accrual muscle deposit and strength, as well as decrease body fat. It is furthermore used to treat muscle wasting and osteoporosis. Ostarine is considered to be one of the mildest SARMS and is well-tolerated by most people.
Ligandrol, moreover known as LGD-4033, is option well-liked SARM that is known for its exploit to buildup muscle buildup and strength. It is as well as used to treat muscle wasting and osteoporosis. Ligandrol is considered to be slightly stronger than Ostarine and may have slightly more side effects.
Andarine, moreover known as S4, is a SARM that is known for its skill to enlargement muscle addition and strength, as well as fall body fat. It is as a consequence used to treat muscle wasting and osteoporosis. Andarine is considered to be one of the stronger SARMS and may have more side effects than Ostarine or Ligandrol.
Testolone, plus known as RAD-140, is a SARM that is known for its attainment to accumulation muscle addition and strength. It is along with used to treat muscle wasting and osteoporosis. Testolone is considered to be one of the strongest SARMS and may have more side effects than other SARMS.
YK-11 is considered to be a other type of SARM, and it is known for its completion to growth muscle addition and strength. It is next used to treat muscle wasting and osteoporosis. YK-11 is considered to be one of the strongest SARMS and may have more side effects than extra SARMS.
It's important to note that SARMS are still considered experimental drugs and that more research is needed to sufficiently comprehend their effects. Additionally, SARMS are not qualified for human use by FDA and the long-term effects of these drugs are not known yet. If you're past using SARMS, it's important to consult past your doctor first and weigh the potential risks and benefits.
it's important to remember that SARMS are still considered experimental drugs and that more research is needed to sufficiently understand their effects. One of the most important aspects of using SARMS is harmony the proper dosage. In this article, we will investigate the science of SARMS dosage and how much to put up with for maximum results.
The optimal dosage for SARMS can vary depending upon the specific type of SARM, as competently as the individual's goals and tolerance. In general, most SARMS are taken at a dosage of 10-30 milligrams (mg) per day. However, some SARMS, such as Testolone (RAD-140) may require difficult doses of happening to 20-30 mg per day. It's important to follow the recommended dosage of the specific SARM you're using and not to exceed it.
It's with important to note that SARMS are not ascribed for human use by FDA. Therefore, there's limited research upon the long-term effects of SARMS, including the effects of high dosages. Additionally, taking too much of a SARM can lead to side effects such as suppression of natural testosterone production, buildup in cholesterol levels, and liver toxicity. Therefore, it's important to consult past your doctor since starting any SARM cycle and to monitor your body's wave to the supplement.
Furthermore, it's important to note that taking SARMS for a long mature of era can lead to suppression of natural testosterone production. Therefore, it's important to cycle SARMS, meaning taking them for a era of times and subsequently taking a break. Additionally, it's important to regard as being the timing of your dosage. For example, taking your dosage in the day or in the past your workout can be more full of life than taking it at night.
In conclusion, SARMS can be an effective tool for increasing muscle buildup and strength, as well as decreasing body fat. However, it's important to comprehend the proper dosage for maximum results and to avoid taking too much, which can lead to side effects. It's moreover important to remember that SARMS are still considered experimental drugs and that more research is needed to sufficiently understand their effects. It's necessary to consult as soon as your doctor in the past starting any SARM cycle and to monitor your body's answer to the supplement. Additionally, it's vital to cycle and mature your dosage to minimize the suppression of natural testosterone production.
The Ultimate lead to SARMS Stacks: How to Maximize Your Results
One exaggeration to maximize the results of SARMS is by stacking them, which means combining stand-in types of SARMS to achieve specific goals. In this article, we will investigate the ultimate lead to SARMS stacks and how to maximize your results.
A SARM stack is a engagement of substitute SARMS taken together to accomplish specific goals. The most common ambition of a SARM stack is to deposit muscle addition and strength, as with ease as grow less body fat. The most popular SARMS stacks include:
Ostarine (MK-2866) and Ligandrol (LGD-4033): This stack is commonly used for bulking and increasing muscle bump and strength.
Ostarine (MK-2866) and Andarine (S4): This stack is commonly used for caustic and decreasing body fat.
Ligandrol (LGD-4033) and Testolone (RAD-140): This stack is commonly used for bulking and increasing muscle layer and strength.
It's important to note that SARMS are yet considered experimental drugs and that more research is needed to thoroughly comprehend their effects. Additionally, SARMS are not ascribed for human use by FDA and the long-term effects of these drugs are not known yet. Therefore, it's important to consult in the same way as your doctor previously starting any SARM stack and to monitor your body's greeting to the supplement.
When creating a SARM stack, it's necessary to understand the properties and potential effects of each SARM you're using. For example, Ostarine (MK-2866) is known for its ability to increase muscle addition and strength, though Andarine (S4) is known for its exploit to halt body fat. Combining these two SARMS can give a balanced effect of both muscle get and fat loss.
Additionally, it's valuable to comprehend the proper dosage for each SARM in the stack, as without difficulty as the timing of the dosage. For example, taking Ligandrol (LGD-4033) in the daylight or back your workout can be more energetic than taking it at night.
Bodybuilding is a sport that requires dedication, discipline, and a proper training and nutrition plan. However, some bodybuilders and athletes are looking for an further edge to assist them gain muscle and adjoin their performance. SARMS, or selective androgen receptor modulators, are a class of drugs that have thesame effects to anabolic steroids, but following fewer side effects. They are becoming increasingly popular along with bodybuilders and athletes as a showing off to gain muscle and put in performance. In this article, we will question the ultimate guide to using SARMS for bodybuilding and how to get muscle.
SARMS take effect by binding to androgen receptors in the body, which are found in various tissues, including muscle, bone, and fat. in imitation of they bind to these receptors, they mimic the effects of testosterone, the primary male sex hormone. This leads to an growth in muscle bump and strength, as with ease as a terminate in body fat. However, it's important to recall that SARMS are nevertheless considered experimental drugs and that more research is needed to adequately understand their effects. Additionally, SARMS are not approved for human use by FDA and the long-term effects of these drugs are not known yet.
The most popular SARMS for bodybuilding include:
Ostarine (MK-2866): Ostarine is known for its talent to buildup muscle addition and strength, as competently as fall body fat. It's considered to be one of the mildest SARMS and is well-tolerated by most people.
Ligandrol (LGD-4033): Ligandrol is unorthodox popular SARM that is known for its deed to lump muscle increase and strength. It is considered to be slightly stronger than Ostarine and may have slightly more side effects.
Testolone (RAD-140): Testolone is a SARM that is known for its feat to increase muscle accumulation and strength. It is considered to be one of the strongest SARMS and may have more side effects than extra SARMS.
When using SARMS for bodybuilding, it's indispensable to follow a proper training and nutrition plan. A proper training plan should augment a assimilation of weightlifting, cardio, and rest. Additionally, it's critical to consume tolerable protein to hold muscle growth, as competently as to get passable carbohydrates and healthy fats to fuel your workouts.
Additionally, it's critical to understand the proper dosage for the specific SARM you're using and not to exceed it. For example, the recommended dosage for Ostarine is usually along with 10-30 milligrams (mg) per day, even if the recommended dosage for Ligandrol is usually amongst 5-10 mg per day.
It's also important to cycle SARMS, meaning taking them for a times of time and then taking a break. This is to minimize the suppression of natural testosterone production and to avoid any potential side effects.
In conclusion, SARMS can be an dynamic tool for increasing muscle accrual and strength, as competently as decreasing body fat. However, it's important to recall that SARMS are not certified for human use by FDA and that more research is needed to adequately understand their effects. It's valuable to consult past your doctor before starting any SARM cycle, and to monitor your body's admission to the supplement. Additionally, it's vital to follow a proper training and nutrition plan, comprehend the proper dosage, and cycle SARMS for bodybuilding.