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Franchise Material Retail Furniture document sample
Methodology Retail Trade Survey Index 1. Introduction 2. Objectives 3. Survey scope 4. Statistical units 5. Concepts and definitions 6. Derived variables 7. Sample design 8. Information collection 1 Introduction The 1997 Retail Trade Survey is a structural survey, which is undertaken on a pluri-annual basis in the same way as the vast majority of surveys on the structure of companies in the services sector. Previous structural retail surveys were aimed at the whole commercial sector and from which certain activities were exempt that were not sufficiently represented in the framework used (Premises Census). This year's survey is restricted to retail trade as defined in Division 52 of the National Classification of Activities. The reason for undertaking a survey that relates solely to retail trade for the first time is due to the process of adapting INE statistics to the Community Regulation on Structural Company Statistics. This regulation was published at the beginning of 1997 and sets out the variables that should be obtained, the activity sectors to be studied and the reference period. This survey aims to cover pluriannual information in the commercial sector, which in 1997 shall be undertaken in reference to retail trade (in future years the information will refer to wholesale trade and the car trade). Methodological regulations developed by Eurostat have been taken into account when working on this project in order to homogenise where possible the information for all member countries. In order to define the variables, the European methodology aims to integrate definitions and regulations from the Fourth Directive (relating to company accounts) with statistical definitions and particularly with the current European System of Accounts (ESA-95). For this reason, it seems better to follow the General Accounting Plan criteria in terms of the financial information requested. The definitions set out in the Regulation on Statistical Units have been used for the unit definitions. 2 Objectives The 1997 Retail Trade Survey's objectives are: 1. To understand the structure of retail trade companies at a national and regional level 2. To act as a framework for updating short-term indicators 3. To satisfy the demand for financial and social information concerning retail trade 4. To analyse the changes brought about in the sector The information collected can be divided into three main groups according to type: • Structural content features • Employment • Financial content features. Accounting data 3 Survey scope 3.1 POPULATION SCOPE The population under study consists of companies whose main activity is retail trade as defined in Division 52 of the 1993 National Classification of Economic Activities (NCEA-93): 52 Retail trade, except trade of motor vehicles, motorcycles and mopeds; repair of personal effects and household equipment. This division includes: The sale (without transformation) of new and used products to the public in general for consumption or personal or domestic use in shops, large stores, stands, postal order warehouses, by travelling salespersons, consumption cooperatives, etc. The repair and installation of personal and domestic articles, even in combination with retail sales. Retail sales carried out by intermediaries that are classified under the same heading as the sale of the products. This division does not include: The sale of motor vehicles, motorcycles and their components, as well as the sale of fuel for these articles. The sale of cereals, seeds, minerals, crude oil, industrial chemical products, iron and steel and industrial machinery and equipment. The sale of food and beverages for their consumption on the same premises and the sale of take-away food. The rental of personal and domestic articles to the public in general. 52.11 Retail trade with a predominance of food, beverages and tobacco in non-specialised establishments. This class includes: Activities relating to commercial establishments that, apart from selling mainly food, offer another large range of goods, such as clothing, furniture, electrical appliances, hardware articles, cosmetics, etc. Hypermarkets, supermarkets, super-service and self-service stores are classified in this section. 52.12 Retail trade of other products in non-specialised establishments. This class includes: Non-specialised retail trade, without a predominance of food in establishments that offer a broad range of general goods among which are included clothing, furniture, household appliances, hardware articles, cosmetics, jewellery, toys, sporting articles, etc. Large department stores and popular stores are classified in this section. 52.2 Retail trade of food, beverages and tobacco in specialised stores. 52.21 Retail trade in fruit and vegetables. This class does not include: Retail trade of dried fruit and vegetables or preserves. 52.22 Retail trade of meat and meat products. This class includes: The retail trade of meat. The retail trade of poultry and game. The retail trade of cold meats. This class does not include: The retail trade of meat preserves. 52.23 Retail trade of fish and seafood. This class does not include: The retail trade of fish and seafood preserves. 52.24 Retail trade of bread and bakery products, sweets and pastries. This class does not include: The retail trade of bread and bakery products, sweets and pastries in the establishments where they are prepared. 52.25 Retail trade of beverages. This class includes: The retail trade of alcoholic and non-alcoholic beverages. 52.26 Retail trade of tobacco products. 52.27 Other retail trade in establishments specialised in food. This class includes: Retail trade of dairy products and the retail trade of eggs. The retail trade of fruit, vegetables, meat and fish preserves. The retail trade of establishments known as grocery stores. 52.3 Retail trade of pharmaceutical products, medical articles, beauty and hygiene products. 52.31 Retail trade of pharmaceutical products. This class also includes: The retail trade of medicines for veterinary purposes. 52.32 Retail trade of medical and orthopaedic articles. This class also includes: The retail trade of herbal products. 52.33 Retail trade of cosmetics and dressing table articles. This class includes: The retail trade of bathroom or dressing table soaps and perfumes. The retail trade of beauty products for skin and sun lotions. 52.4 Other retail trade of new articles in specialised establishments. 52.41 Retail trade of textiles. This class includes: The retail trade of fabrics. The retail trade of wool for knitting. The retail trade of sheets, table linen, towels, etc. The retail trade of haberdashery articles: needles, tassels, etc. The retail trade of textile awnings and sunshades. This class does not include: The retail trade of curtains, net curtains, etc. 52.42 Retail trade of clothing. This class includes: The retail trade of clothing. The retail trade of fur articles. The retail trade of clothing accessories, such as gloves, ties, braces, hats, umbrellas, sticks, etc. 52.43 Retail trade of footwear and leather articles. This class includes: The retail trade of footwear. The retail trade of leather articles except clothing. The retail trade of leather or artificial leather travel articles. 52.44 Retail trade of furniture; lighting equipment and other household articles. This class includes: The retail trade of furniture except office furniture. The retail trade of lighting articles. The retail trade of various non-electrical domestic equipment, cutlery, crockery, glassware, pottery and earthenware. The retail trade of curtains, net curtains, etc. The retail trade of wooden, cork and basket articles. This class does not include: The retail trade of floor coverings. The retail trade of antiques. 52.45 Retail trade of electrical appliances, radios, televisions and sound apparatus. This class includes: The retail trade of electrical appliances including sewing machines. The retail trade of audiovisual equipment (radios and televisions and others). The retail trade of records, compact discs and audio and video tapes (recorded and blank). The retail trade of musical instruments and scores. This class does not include: The retail trade of non-electrical appliances. The rental of video tapes. 52.46 Retail trade of hardware articles, paints and glass. This class includes: The retail trade of hardware articles. The retail trade of lawn mowers including those that are self-propelled. The retail trade of flat glass. The retail trade of DIY materials and equipment in establishments mainly dedicated to DIY. The retail trade of paints, varnishes and enamels. The retail trade of other construction materials, such as bricks, wood and fittings. 52.47 Retail trade of books, newspapers and stationery. This class also includes: The retail trade of office material, such as pens, pencils, paper, etc. Newsstand sales activities. This class does not include: The retail trade of old and second hand books. 52.48 Other retail trade in specialised establishments. This class includes: The retail trade of optical, photography and precision instruments. The retail trade of watches, jewellery and silver articles. The retail trade of toys and videogames; sports articles including those for hunting and shooting (weapons and munitions), fishing, camping articles, vessels for sports and leisure, bicycles, etc. The retail trade of cleaning and household articles, wallpapers and floor coverings, rugs and carpets. The retail trade of seeds, flowers, plants and pets, including fertilizers and food for household pets. The retail trade of fuels, except for motor vehicles. Commercial art galleries. The retail trade of specialised materials and office equipment (including furniture); computers and IT programmes that are not manufactured to specifications. The specialised retail trade of souvenirs, artificial flowers, craftwork, religious articles and costume jewellery. The specialised retail trade of stamps and coins, including those that are second hand. The specialised retail trade of gifts and smoking articles. The retail trade of communications material; telephones, faxes, etc. 52.5 The retail trade of second-hand goods in stores. 52.50The retail trade of second-hand goods in stores. This class includes: Antiques The retail trade of second hand books. The retail trade of other second hand goods, such as furniture, clothes, machines, materials, etc. This class does not include: Auctioning activities carried out by the courts. The restoration of works of art and old books. The retail trade of second hand motor vehicles. The retail trade of stamps and coins. The retail trade of old books. 52.6 Retail trade not carried out in establishments 52.61 Postal retail trade. This class includes: The retail trade of any type of product via post; goods are sent to the buyer, which have been previously chosen from a catalogue, sampler or other kind of product portfolio. The retail trade of any product via television, radio and telephone. 52.62 Retail trade via stands and markets. This class does not include: Retail trade via supply market stands. 52.63 Other retail trade not carried out in establishments. This class includes: The retail trade of any type of product that is carried out in a way that is not included in any of the previous classes. Includes: Door to door sales. Retail trade via vending machines. Retail trade via travelling sales persons. This class does not include: The maintenance and repair of vending machines. 52.7 repair of personal effects and household equipment. This group includes: The repair of personal effects and household equipment when this is not done in combination with the production or retail trade of these articles. This group does not include: The repair of motor vehicles and motorcycles. 52.71 The repair of boots, shoes and other leather articles. This class includes: The repair of footwear, suitcases and similar articles made of leather and other materials. 52.72 Repair of electrical household goods. 52.73 Repair of watches, clocks and jewellery. This class does not include: Jewellery alterations. 52.74Other repairs. This class includes: The repair of bicycles. The repair and alteration of clothes. The repair of sports and camping equipment. The repair of non-professional optical and photography apparatus. The copying of keys, etc. This class does not include: The repair of musical instruments. The restoration of furniture. The restoration of works of art, including old books. 3.2 TIME SCOPE The survey's reference period for the financial and accounting variables is the 1997 financial year. The data on employment refer to the last days of each quarter and the number of premises to the last day of the year. 3.3 GEOGRAPHICAL SCOPE The survey covers all the statistical units located in Spain, both in the peninsular and the islands, as well as Ceuta and Melilla. 4 Statistical units The basic statistical unit is the company that carries out any retail trade activity as a main activity. For the study of territorial distribution of trade, commercial establishments will also be considered as information units. The company is defined as the smallest combination of legal units that make up an organisational unit for the production of goods and services and which has a certain degree of autonomy in terms of decision making powers, mainly when using the current resources it has available. The company carries out one or more activities in one or more places. A company can correspond to one single legal unit. Premises unit or establishment is considered to be a part of the company (workshop, factory, store, office, mine, warehouse) located in a topographically demarcated location. In this place or from here, economic activities are carried out that, baring exceptions, involve one or a number of employees working for the same company. For the purposes of the survey, a company is considered to be commercial when its main activity belongs to the population scope of the survey. An establishment is considered to be commercial when sales constitute the main activity alongside the activity that the company carries out to which they could be linked. As the company is the sample unit, the study of premises focuses on those that belong to commercial companies. A commercial company can carry out its main activity in one single production premises unit situated in a defined, physical location; in this case, the company coincides with the establishment; these companies are called mono-located and the information collected represents both the company's and the commercial establishment's activity. For companies with various sales points or commercial establishments, called multi-located, information is also collected on the total company activity in each of the commercial establishments. 5 Concepts and definitions 5.1 COMPANY CHARACTERISTICS MAIN ACTIVITY The economic activity carried out by a company is defined as the creation of added value through the production of goods and services. Main economic activity is understood to be the activity from which the company obtains the greatest added value. The difficulty that companies have however in differentiating added value when more than activity is carried out, leads to the search for alternative criteria that can be more easily applied. These include the activity that generates the highest turnover, the activity that involves the most establishments with regards the total, or the activity that employs the most people. Secondary activity is considered to be all production activity of goods or the providing of services carried out by the company and that is different from the main activity. This means that a company can carry out a number of secondary activities alongside the main one. In some cases, the secondary activities can be carried out as main activities in specific company premises. Auxiliary activities can take place in premises, either separately or in conjunction with production activities. Auxiliary activity is understood to be any activity that is carried out in support of a production activity and must have the following characteristics: • Produces services or, exceptionally, short-term goods that do not form an integral part of the production (such as small tools or scaffolding). • These services are used exclusively by the company that carries them out; this means that the goods or services produced should not be used in market transactions. • They belong, in relation to their type and importance, to similar production units (administration, storage, repair of goods and equipment, distribution and other activities). • They contribute to the company's own running costs, in other words, they do not generate gross formation of fixed capital. The information that is requested refers both to the main activity and all secondary and auxiliary activities. LEGAL STATUS This is the legal form under which the company operates. The following modalities are considered: • Natural person: this includes those companies belonging to one or a number of individuals without the setting up of the company or group appearing in any legal document. • Legal entity: those companies to which the law grants the capacity to exert rights and assume obligations have legal personality. The most common forms and those that are taken into consideration when classifying companies are the following: . Public limited company. . Private limited company. . Others (General partnership, general and limited partnership, joint ownership, cooperatives, foundations, etc.) CHARACTERISTICS OF THE BUSINESS PERSON OR REPRESENTATIVE OF THE ACTIVITY For companies that are natural persons, information is requested on the age and level of completed studies of the individual businessperson. Level of studies refers to the highest level reached, differentiating between: • Primary (Primary education, secondary education, obligatory education) • Intermediate (Post-secondary education diploma, VTI, VTII). • Higher (University diploma, degree, etc). COMPANY GROUPS This information is only collected for companies that have the legal status of company. The following is analysed: 1) Belonging to a group. The company group brings together a number of companies that are legally or financially linked. The company group can involve a variety of decision-making sources, mainly in relation to production, sales and benefits policies and can standardise certain aspects of financial and tax system management. It consists of an economic unit, which can make choices that particularly affect the associated units making up the unit. The company group is controlled by the head of the group, which is a legal parent unit that is not controlled, either directly or indirectly, by any other legal unit. If the head of the group is located in Spain, it will complete the name and tax identification number of the group head. If the group is international, the group head's country of residence is collected. 2) Business relationship with companies in the group If the company has one single supplier, which belongs to the same company group, the name and tax identification number of the supplying company should be provided. COMPANY PROPERTY We wish to understand the significance of companies whose capital principally belongs to foreign companies and the nationality of these companies. Share capital is understood as contributions made by a company's partners when it is set up or subsequently, and which corresponds to the capital subscribed in companies that carry out commercial inspections. PERIOD OF COMPANY ACTIVITY This helps to determine the seniority of companies and the intensity of their activity. The seniority is determined in relation to the number of years that the company has been carrying out its activity and the intensity is determined by understanding the number of months of activity during the reference year. A company is not thought to have been inactive during a holiday period, whenever this period is a maximum of one month. COMPANY SALES SYSTEMS New trading transactions and changes in the purchasing habits of consumers have brought about the introduction of new types of commercial distribution. The growth base of these new sales systems is the search for greater comfort for the customer and savings in distribution costs for the company. The following sales forms have been identified in the survey: - Traditional - Self-service - Mail or catalogue, internet or teleshopping - Home delivery - Vending machines - Stalls and markets - Others. It is possible to have different sales forms at the same time. TYPE OF ORGANISATION We analyse whether the company has any kind of connection for buying its products. The following types of organisation are considered in the survey: • Independent: retailers who have no connections when buying the products they sell. • A group of retailer purchasers: these are horizontal, retailer associations, in other words, on the same commercial level and with the aim of buying together in order to get the best supplier conditions. • Retailer cooperatives: these are associations for retailers, who make their purchases together and organise a number of common services, such as vocational training, technical and legal help and financial assistance all under the legal status of cooperative. • Franchise chains: a means of collaboration between companies that are legally separate, linked by a contract in virtue of which one of these companies, the franchiser, grants the others (the franchise-holders) the right to exploit the conditions determined within a commercial framework or system. This is done via the payment of a tax and ensures assistance and regular services aimed at helping these operations. • Consumer cooperatives: retail trade companies belonging to consumer associations that operate under the legal status of cooperative system. • Other types: All retail traders who are integrated into some kind of association with the aim of defending their commercial rights are included in this group. These traders are different from those mentioned previously (branch chains, voluntary chains, product cooperatives, factory outlets, etc). COMPANY PREMISES This feature aims to provide information on the degree of concentration of commercial companies and is taken from the total number of premises that the company has. For each retail establishment, certain features of the commercial infrastructure are taken into consideration, such as: identification data of the premises, a description of the activity, tenancy regime, sales area, whether it belongs to a shopping centre or market, type of sale; as well as certain financial variables: persons employed, staff costs, turnover and gross investment in material goods. The tenancy regime determines who owns the premises Sales area is defined as any area that is accessible to the public and where sales transactions take place. The fact of belonging to a shopping centre or market measures the degree of concentration of commercial premises in certain areas. The financial and employment variables are defined in the same way as for the ensemble of companies, but refer to each of the commercial premises. 5.2 EMPLOYMENT PERSONS EMPLOYED Persons employed are considered to be the total number of persons who work in the company and contribute to the production of goods and services, or who carry out auxiliary activities in the company on the reference date. This includes owners who work in the company, partners who regularly work in the unit, un- paid help provided by family members and persons who work outside the company, but who are part of the company and are paid by the company. This includes persons granted short-term permission to be absent (illness, paid holidays or special permission), personnel on strike, part- time workers on the pay roll, seasonal workers, apprentices and home-workers who feature on the pay roll. This does not include those persons with restricted permission, such as retired persons or those in the army, if they are not truly working in the company; personnel who work in the company's premises but rely on another company for their salary; personnel that work on commission without receiving a fixed salary from the company. With reference to 30-09-97, distinction is made between the following categories: • Unpaid personnel: includes persons who manage or actively participate in the company's tasks without receiving fixed payment or a salary and who work at least a third of the regular working day. Owners, active partners, freelance workers and family help are included. Partners who exclusively provide capital and members of the owner's family who do not take part in the company activity are not included. Family help is considered to be all persons who live with the owner of the unit and who work on a regular basis, but who do not have a service contract and do not receive any fixed amount for the work carried out. This is restricted to persons who are not on the pay roll of another unit as their main job. • Paid personnel: this group is made up of persons who work for an employer, have an employment contract and who are paid fixed or periodical amounts in the form of a salary, commission, piecework or payment in kind. Within the paid personnel group, we distinguish between fixed paid personnel, who are those persons with a contract or indefinite employment connection with the company and temporary paid personnel, who are those persons that have fixed term contracts. According to the length of the working day, the following distinctions are also made: • Employed on a full-time basis, which includes those persons who work at least 80% of the regular working day. • Employed on a part-time basis, which includes those persons who work 80% of the time considered to be usual in the company over the space of a week. This definition includes different modalities (half-day, work restricted to one, two or three days a week, etc.). Those persons who are employed on a part-time basis should not be confused with those employed on an intermittent basis that work full-time, but during a limited period of time. Moreover, a distinction is made between three different categories of workers, according to sex. PERSONS EMPLOYED BY QUARTER Persons employed by quarter are considered to be those persons employed by the company in any of the three categories mentioned: paid and un-paid, on a full or part-time basis and referring to the last day of each quarter of the year. In order to complete this information, the number of hours worked throughout the year for all those persons employed is included. The hours worked represent the total hours genuinely worked by those employed in the unit under observation during the reference period. This includes regular working hours and overtime, short breaks at the place of work, work on bank holidays and nightshifts, etc. Hours paid but not worked, such as holidays, bank holidays, sick days, lunch breaks and the time taken to travel from home to the place of work are not included. These days do not necessarily have to coincide with those days agreed in employment agreements. STAFF EXTERNAL TO THE COMPANY Although they are not employed by and do not belong to the company under study, there are persons who carry out regular work within the company. By sector characteristics, information on two of these categories has been requested: • Workers supplied by temping agencies: are the responsibility of the company where they are working at this time, but the employment agency pays their wages. In order to assess the importance of this type of employee within the retail sector, the number of persons on the last day of each quarter of the year and the number of hours worked throughout the year are highlighted. • Personnel on commission: this includes salespersons and free representatives on commission who take part in the marketing process of products within the company, meaning that they are linked via a special employment relationship, usually with a commercial contract. The compensation they receive can be made via commission that is proportional to the sales made without there being a fixed base to their salary. 5.3 PURCHASES AND EXPENDITURE Purchases of goods and services represent the value of all goods that are different from the investment assets and all services bought during the reference year for re-sale in the state in which they were acquired or previous to transformation and integration into sold products, or for the company's current operation. Purchases of goods and services are accounted for at purchase cost without including VAT paid and deductible and other deductible taxes. PURCHASES Distinction is made between: • Purchases of products for sale (Net purchases of merchandise for sale). This includes all net purchases made by companies for sale without transformation, less discounts that affect these purchases. Distinction is made between the percentage according to three types of supplier: wholesalers or purchasing groups, producers or manufacturers and others. • Net purchases of raw material for manufacture or large transformations. These are sales that, via production or transformation, are used to form part of manufactured products less discounts. • Net purchases of other supplies. These are purchases of other goods and materials used by the company, such as fuels, spare parts, office material, containers, packaging, etc. net of discounts. • Work undertaken by other companies for the manufacturing process itself. Value of work that, forming part of the production process itself, is entrusted to other companies. EXTERNAL SERVICES EXPENDITURE Expenditure incurred by the company during the financial year for services of a diverse nature received from third parties. Like the purchases of goods, they are accounted for at purchase cost excluding VAT and other deductible taxes. Distinction is made between: • Leasing and royalty expenses. This includes costs for the renting of real estate or personal property that the company uses and fixed or variable amounts paid for the right to use different types of industrial property. Distinction is made between: • Leases. • Royalties. • Repair and preservation expenses. Amounts paid by the company to maintain and preserve goods including tangible assets. • Independent professional services. Amount paid to professionals for services provided to the company. Includes fees for economists, lawyers, auditors, notaries, etc., as well as commissions for independent mediators. Distinction is made between two concepts: • Commissions for independent mediators. • Other professional expenses: Lawyers, auditors, notaries. • Transport. Expenses against the company for transport carried out by third parties when including them in purchase price is not applicable. • Supplies. Value of expenses incurred by the company when acquiring supplies that are not storable: electricity, water, gas, etc. • Other service expenses. Includes other external service expenses, such as: • Expenditure on research and development provided by other companies. • Amounts paid for insurance premiums, except those that correspond to company staff. • Expenses relating to banking and similar services, which are not considered financial expenses. • Amount for advertising, propaganda and public relations expenses. • Other expenditure such as travel, allowances, staff transport other than company means, office expenses and, in general, those not included above. STAFF COSTS Although these expenses correspond to paid staff, in order to avoid confusion and given the high percentage of individual, unpaid businesspersons in this activity, distinction is made between paid and unpaid staff costs. 1) Paid staff costs: This includes compensation, in money or in kind, paid by an employer to their employees (permanent, temporary, home workers) as consideration for work carried out during the accounting period. It includes taxes and corporate contributions of employees within a unit, as well as obligatory or voluntary corporate contributions paid for by the employers. Distinction is made between: • Gross wages and salaries. Includes all payments, in money or in kind, made by the company to pay for work undertaken by its employees without deducting personal income tax and social security quotas charged against workers. Includes direct wages and salaries, bonuses, productivity and sales commissions, payments for overtime, night work or bank holidays, profit bonuses, holidays, extraordinary payments and compensation in kind. • Compensations. Amounts paid to company staff to compensate for damages or as compensation for dismissal and early retirement. • Corporate contributions charged against the company. Includes payments made directly by the company on behalf of its employees to the Social Security. Includes payments to the Social Security for self-employed persons. • Other corporate charges. Corporate expenses incurred through complying with a legal or voluntary requirement on the company towards its employees, such as subsidies in company stores and canteens, study grants, school and vocational training assistance; life, accident, illness insurance premiums, in- cluding contributions accrued in pension plans and other similar systems covering retirement, disability or death. Unpaid staff costs. Corresponds to obligatory or voluntary contributions that independent professionals pay into the Social Security system. OTHER FIXED-ASSET EXPENDITURE AND ALLOCATIONS Distinction is made between: • Other management expenditure. Current expenses considered of less importance in terms of the company's activity or of small amounts in relation to the activity's own expenses, such as customer loan losses, profit/(loss) of common transactions and other current management losses. • Financial expenditure. Includes expenses originating from the external financing of the company; including interest accrued on fixed income securities, the amount of interest received on loans and other debts pending amortisation, interests on discounts and other items, discounts on prompt payment sales granted by the company to its customers, losses incurred on the disposal of fixed or variable rate securities or on loan losses, credit firms, negative exchange rate differences and other types of financial expenditure not previously recognised. • Losses originating from fixed-assets and aftercosts. Includes losses originating from the sale of tangible and intangible assets, long-term equity investments or shares and own obligations. Aftercosts are considered those of significant amounts that are not related to the company's ordinary activities and which are not expected to arise often. They included expenses produced by floods, fires and other accidents; tax or legal penalties or fines, etc. • Amortisation of establishment expenses. • Amortisation of intangible assets. Expression of the systematic, annual amortisation suffered by intangible assets. • Depreciation of tangible assets. Annual depreciation suffered by tangible assets. CHANGES IN STOCKS OF GOODS Difference between the value of stocks at the close and the start of the financial year. This includes stocks of finished products and those in progress that are manufactured by the unit, even if these products are held by third parties. Similarly, products stored by the unit that are owned by third parties are excluded. Stocks are valued at purchase price, excluding VAT and other deductible taxes, if they have been purchased from third parties and at production price when they have been manufactured by the company itself. In changes in stocks, distinction is made between: • Merchandise • Raw materials and other supplies • Finished products and those in progress 5.3 INCOME TURNOVER This includes amounts invoiced by the company during 1997 for products sold or services provided, both in undertaking the company's main activity and in the undertaking of an y secondary activity carried out by the company. This includes all taxes and rates levied on goods or services invoiced by the com pany, except VAT charged by the company to customers, as well as any other expense attributable to the customer: transportation made by the company using their own resources, unreturned packaging, etc. Turnover is broken down by activity and product. The following is a breakdown by activity that generates income: • Retail sale of merchandise that hasn't been transformed. • Wholesale of merchandise that hasn't been transformed. • Commissions for commercial intermediation. • Repairs. • Sale of merchandise manufactured or transformed by the company. • Provision of services to third parties. •Other activities. The part of turnover corresponding to retail sales and repairs is differentiated percentage wise by product category (five digits) from retail trade services and National Classification of Products by Activities (NCPA 1996) repairs included in divisions 52 and 50, excluding types 521, 525 and 526, which correspond to non-specialised retail trade services, retail trade services relating to second hand goods and services relating to retail trade not carried out in establishments. The following is a breakdown of retail trade services: - Fruit and vegetables - Meats and meat products - Fish and seafood - Fresh bread and cakes - Beverages - Tobacco - Other food products (dairy, eggs, tinned foods, dry fruits etc.) - Pharmaceutical products - Medical and orthopaedic goods - Perfumery, cosmetic and dressing table products - Textiles and haberdashery - Clothing garments and furs - Footwear and leather goods - Furniture, lighting equipment and other household items - Household appliances - Radio, television and music equipment, CDs, audio and video tapes and musical instruments - Hardware goods, paint and glass. Bathroom and construction materials - Books, newspapers and stationery - Furniture and office material, computers, optical, photographic and telecommunications material - Jewellery, watches, toys and sports equipment - Other (plants, cleaning and household articles, floor coverings, art galleries, fuels, pets, stamps, coins, etc,). - Motor vehicles - Spare parts and accessories for motor vehicles - Motorcycles, spare parts and accessories - Fuels for motor vehicles - Maintenance and repair of motor vehicles - Maintenance and repair of motor vehicles - Other services related to motor vehicles (car washes, road side services, etc.). - Maintenance and repair services for motorcycles - Repair services for footwear and other leather articles Repair services for domestic appliances Repair services for watches and jewellery Repair services for other personal and domestic articles (clothing garments, bicycles, etc.). OTHER INCOME Included in this group is both operating income and income not related to company business, such as: • Tasks performed by the company on fixed assets. This is work carried out by the company on their fixed assets, using their own equipment and staff and for their own use. The production price is valued. This may affect tangible fixed assets, technical facilities, equipment for information processing and large repairs or improvements, etc., as well as intangible assets, IT applications, research and development, etc. • Official operating subsidies. Theses are transfers granted to the company by the Public Administration. • Other operating subsidies. These are those received from companies or individuals. Those made by partners or group, multigroup or associate companies are not included. • Other management income. Other operating income not previously included. This includes income from leases, for commissions when they are not related to the company's main activity, income from industrial property transferred in operation, various services to other companies, personnel services, etc. • Financial income. Total value obtained by the company during the reference year. This includes income for the company from shares in the capital of other companies, interest on loans and credits for fixed rate marketable securities in the company's favour, prompt payment discounts awarded to the company by suppliers, profits stemming from the sale of fixed rent securities, credits, debts and cash in foreign currency and any other type of financial income. • Profits from assets and extraordinary income. These are profits from the sale of tangible or intangible assets, from the disposal of shares in capital and the repayment or sale of company shares and obligations. Extraordinary income represents significant amounts that can't be considered periodic when evaluating the company's future operating results. Extraordinary income is revenue that, taking into account the environment in which the company operates, falls outside the ordinary and typical activities of the company and which is not expected to arise often. This includes income from the reinstatement of credits that were amortized in the past for definite losses. 5.5 FIXED CAPITAL TRANSACTIONS This section includes transfers made during the reference year to obtain items to be used in the company's activity on a long-term basis. It also includes improvements, transformations and repairs that prolong normal useful life or increase the productivity of existing fixed capital. It excludes running repair and maintenance costs. They are valued at purchase cost, if bought from third parties and at production cost if they are produced by the company itself, including installation costs and all possible rights and taxes, but excluding charged and deductible VAT and financing costs. The survey studies tangible investments (property, machines and equipment in premises, transport, land vehicles, furniture and renovation work on the premises). 5.6 FINANCIAL LEASING Information is requested on purchases made using the financial leasing of tangible assets during the reference period. The value of rights relating to goods under financial leasing purchased during 1997 is noted, which coincides with the goods' cash value. 5.7 TAXES Taxes are considered to be all obligatory payments made by production units and collected by the Public Administration, which tax a company's productive activity or the use of production factors. This section does not include taxes on company profits or on company income or equity. VAT legislation sets out a series of special systems whose aim is to aid the compliance of certain small companies, or those belonging to activity sectors with special characteristics, with tax obligations. VAT System. The following are considered: • General System. • Simplified system. • Special system for used goods, works of art, antiques and collectable items. • Special schemes relating to retail trade: - Equity surcharge system. - Special system that proportionally determines tax bases. VAT types. Distinction is made between: • VAT charged is VAT charged by the company to its customers for the delivery of goods or provision of services. • VAT paid and deductible is VAT that the company pays to its suppliers for the purchase of goods and services and that is deductible for tax purposes. • Assessed VAT or VAT quota are amounts paid to the Inland Revenue. This is the only amount that can be known in relation to companies on the simplified system. Transactions carried out within the Autonomous Community of Canarias are not affected by VAT, rather by the General Indirect Tax in the Canary Islands (GITC). • Equity surcharge system: Amounts charged to retailers when purchases are made. Other taxes: • Business tax is the payment corresponding to 1997 for this item. • Taxes linked to imports, such as customs duties or compensated taxes or any other tax or rate levied on imported products. • Other taxes. Any tax not previously included, such as road tax, stamp duties and registration, real estate tax, rates paid to Public Administrations for specific benefits, etc. 6 Derived variables The results tables show a group of variables on which information is not directly requested from units, but which are obtained as a result of different operations using the information collected. 6.1 PROFIT MARGIN The profit margin measures the difference between the purchase and sales price of products that the company resells. It is calculated as the difference between the sales volume (both wholesales and retail sales) and changes of product stocks for sale less purchases of merchandise. 6.2 PRODUCTION VALUE Production value measures the cost of goods and services produced by the company during the financial year. Production value is defined as turnover, plus changes in finished product stocks and work in progress, less the consumption of merchandise and work undertaken by other companies, plus immobilised production and management costs. 6.3 GROSS ADDED VALUE AT MARKET PRICES This is calculated as the difference between production value and consumption of raw materials and other provisions, expenditure on external services and other management costs. 6.4 GROSS ADDED VALUE AT FACTOR COST This is calculated using the gross added value at market prices, deducting taxes linked to production and adding operating subsidies. 6.5 GROSS OPERATING SURPLUS This is the difference between the gross added value at factor cost and staff costs. 7 Survey design 7.1 SURVEY FRAMEWORK The Central Company Directory (CCD) is used as the framework, which contains information on companies in the sector, as well as their identification and location. Variables that are important for the survey design are looked at, such as the activity undertaken by the company to four digits (according to NCEA-93) and the size of the average company in number of employees. This directory is updated on a yearly basis with information supplied by the State Tax Agency and Social Security, as well the surveys carried out by the INE. 7.2 SAMPLE DESIGN The population of retail companies appearing in the CCD is stratified according to the following variables: • Activity to four NCEA digits (29). • Autonomous Community (18). • Average size by number of employees (5). The size intervals are: 1- No employees. 2- One or two employees. 3-Three to nine employees. 4- Ten to forty nine employees. 5- Fifty and over employees. The last stratum is researched exclusively. In the other strata an optimum allocation is made, pre -fixing admissible errors in the national sphere by activity to four digits and also in the Autonomous sphere by activity to three digits. Turnover and employment are considered as objective variables. Sampling fraction by main activity and employee strata (as a percentage) Main activity Number of employees No 1 &2 3 to 9 10 to 49 50 & over employees Retail trade and repairs Retail trade In non-specialised establishments With a food predominance 1.77 0. 89 1. 56 4. 84 14. 50 100 With a non-food predominance 8.41 3. 17 4. 72 20. 64 38. 93 1 00 In specialised establishments Food F r ui t a nd ve g e ta bl e s 2.52 1 .64 2.88 7.42 41.05 1 00 Me a t a n d me a t p r o d u ct s 1 .54 0.89 1.67 4.52 1 5.28 100 F i sh a n d sea f o o d 3.43 1.32 5.06 11.55 68.69 100 Bread, C o n f e c t i o n a r y & c a k e s 2.65 1.33 2.18 5.30 20.00 100 Beverages 15.71 6.39 28.2 57.58 1 00 T o b a cco pr o d u ct s 6.50 4.34 8 17.57 1 00 Other food products Pharmacy, m e d i c a l , 4.05 2.06 8.70 1 2.34 43.08 beauty & hygiene products 3.44 Ph a r ma ce u t i ca l p r o d u ct s 2.42 2.04 3. 29 36.36 1 00 Me d i ca l a n d o r t h o p a e d i c a r t i cl e s 9.07 5.35 1.96 37.01 50.88 1 00 Cosmetics & dress. table articles 2.41 5.25 1 5.77 80.88 100 Other new articles 4.20 T e xtiles 2.33 0.98 1 52.57 100 Clothing 1 .20 0.58 1.85 2.85 9.98 100 F o o t we a r & l ea t h er a r ti cl e s 2.73 1 .42 1.07 2.34 23.30 1 00 Furniture, l i g h t i n g & o t h e r h o u s e h o l d g o o d s 2.06 0.66 2.1 7 6. 63 1 6. 92 1 00 1 .44 4.09 Househol d appliances, r a d i o , t e l e v i s i o n & sou nd 5.18 1.65 3.1 5 6.68 44.57 100 Hardware, pai nt & gl ass Books, ne wsp apers & 3.16 1.23 1 .85 7. 29 20. 56 1 00 stationary Other products S e c o n d h a n d 1.91 0.96 2.23 10. 30. 73 1 00 goods 1 .26 0.56 0.97 79 11.33 1 00 47.49 32.42 74.66 2.87 1 00 93.10 No t ca r r ie d o u t in e st a b lish m e n t s Mail or der 28.55 17.79 37.78 1 00 1 00 1 00 Via stalls and markets 3.42 2.76 10.30 38.37 1 00 100 Other type of sales without establishment 24.06 13.85 34.58 100 1 00 100 Repairs Footwear & leather articles Electrical 9.74 30.5 81 .58 100.00 100 household appliances Watches & 5.44 6 1 35.87 57.78 1 00 jewellery 60.25 5 1 .08 0.97 7 1 00 1 00 Ot her r epair s of pe rsonal & d o me stic g oo ds Retail trade and 14.52 6.06 1.81 22.99 1 00 1 00 13.72 7.1 9 17.37 41 .75 1 00 100 repairs: undetermined 1 1 .03 From a population of 555,798 units, a sample of 16,770 companies was obtained. A reserve was also chosen, to cover possible incidents during data collection The sampling fraction is shown in the tables on a national basis and for Autonomous Communities. Sampling fraction by Autonomous Community and employee strata (as a percentage) Main activity TOTAL Number of employees No 1 & 2 3 to 9 10 to 49 50 & over employees National total 3.02 1.72 3.00 7.50 23,47 100 Andalucia 1.88 1.05 2.04 5.35 18,10 100 Aragon 4.34 2.55 4.28 11.13 38,04 100 Asturias (Principado de) 4.54 2.77 4.75 11.58 38,95 100 Baleares (Islas) 4.89 2.71 4.31 10.52 32,21 100 Canarias 3.68 1.79 2.95 7.09 22,91 100 Cantabria 8.07 5.25 8.25 17.70 54,35 100 Castilla y León 2.61 1.63 2.79 7.40 22,28 100 Castilla - La Mancha 3.03 1.88 3.55 10.13 29,80 100 Cataluña 2.31 1.14 2.08 5.34 17,55 100 Comunidad Valenciana 2.22 1.23 2.45 6.17 19,51 100 Extremadura 4.62 2.84 5.36 14.06 41,09 100 Galicia 2.58 1.52 2.67 7.11 22,43 100 Madrid 2.83 1.36 2.36 5.90 19,90 100 Murcia 4.56 2.64 5.15 12.19 35,38 100 Navarra (Comunidad Foral de) 7.81 5.41 8.02 18.40 53,21 100 País Vasco 3.11 1.91 2.91 8.03 25,23 100 Rioja (La) 12.84 9.09 13.07 32.52 74,55 100 Ceuta y Melilla 13.16 8.04 15.17 34.63 89,66 100 7.3 ESTIMATORS For the calculation of raising factors, the size of 50 or more employees has been split in the following way: From 50 to 99 employees From 100 to 199 employees From 200 to 499 employees 500 employees and over The estimator of variable x in modality j for strata h is: Ñh n'h Xjh = D—h ^Xjhi h n' h ,=i where, X jhi =Value of variable x in modality j in unit i and in strata h. n'h = Effective sample (lead or reserve) from strata h, in other words, number of valid questionnaires in this strata Nh =Estimated strata population h, this is the number of population units in strata h corrected for the occurrences presented. -^- | being, n h) Nh=Number of directory companies in strata h. Nh=Number of companies in lead sample in strata h. Bh=Number of companies that are delisted or closed from the lead sample in strata h. The raising factor for the chosen companies with 500 or more employees is always one. The total estimate of a variable for a strata grouping is the total of the variable estimates in each strata. 7.4 SAMPLING ERRORS If X is the estimate of variable X in modality j, its relative sampling error (in percentage terms) is given by: VX \ J J ' 100 X J where, Nh,n'hand bh are the parameters indicated in the document "Estimate regulations", and \jhi jh) S h j 2 — i;1, where - ' = 1 "h-1 And - is, nh* = n'h (except questionnaires with a raising factor equal to one). 8 Information collection 8.1 FIELD WORK INCIDENTS The collection of information has been carried out by means of the INE's centralised collection unit (CCU). The collection system begins by sending out the questionnaires to the informant units. Companies that do not respond within a determined period of time are subsequently contacted by phone. Informants may return the questionnaire by post or any other means that is more comfortable for them: fax, email etc. Polled companies are those whose main activity falls within the scope of the survey and from whom a correctly completed questionnaire has been received. If no information is obtained from any of the chosen units, each of them is assigned an incident depending on the reason for the non-response, or the inability to collect information. The different types of incident considered are: - Refusal: when the informant directly or indirectly refuses to collaborate. - Temporarily closed or inactive: this includes companies that are closed during the information collection period and those where it is not possible to locate an informant and companies that have not been active during the financial year referred to in the survey. Incidents in lead sample by main activity Main activity Sample Incidents Total Delisted Closed Duplicated Erroneously Not-located included Retail trade and repairs Retail trade In non-specialised establishments With food predominance 1,435 243 60 1 72 85 With non-food predominance 331 83 10 1 33 37 3 In specialised establishments Food Fruit and vegetables 105 Meat and meat products 1 70 Fish and seafood 549 1 19 31 35 50 386 198 13 151 32 Bread, confectionary & cakes 203 1 33 41 Beverages 81 23 28 T obac c o pr oduc ts 23 145 22 73 42 O t he r fo od pr od uc ts Pharm acy , m edic al , beauty & hygi ene pr oduc ts 12 12 P h ar m ac e uti c al pr o duc ts 474 36 10 280 82 12 38 31 M e di c a l & or t h o p a e di c p r o d uc ts C osm eti cs & dr es s . tabl e ar ti cl es 339 O ther new ar ti cl es Textiles 84 Clothing 1 34 Footwear & leather articles 387 Furniture, lighting & other household goods 486 109 Household appliances, radio, television & 478 1 27 sound Hardware, paint & glass Books, 485 167 13 120 32 530 128 29 52 44 newspapers & stationary Other products 220 1 26 Second hand goods 1 , 221 397 692 214 68 99 Not carried out in establishments 1 83 111 M a il o r d e r 1,417 592 Via stalls and markets 764 463 1 83 182 O t h e r t y p e o f s a l e s w it h o u t e s t a b l i s h m e n t 15 17 Repairs Footwear & leather articles 294 56 24 Household goods 1,136 354 53 6 201 92 Watches & jewellery 338 66 15 1 37 13 Other repairs of personal & household goods 338 244 15 2 188 39 Retail trade and repairs: undetermined 492 220 32 5 96 86 - Definitive delistings or closures: companies that have officially and definitively closed their business prior to the reference period. - Not located: companies that have not been located using the directory information or other means of communication. - Duplicated: the company featured in the directory more than once. - Erroneously included: the company's main activity isn't retail trade or repair. The tables below include incidents occurred and the non-response rate for each of the characteristics used in the stratification. Response rate and final sample by activity Main activity Polled companies from lead sample Reserves Total Total Refusals Polled polled polled Retail trade and repairs Retail trade I n n o n- s p e c ia lis ed e s t ab lis h m en t s W ith fo od p re dom ina nc e 1,192 103 8.64 1,08 9 118 1,20 7 W ith no n -f ood pr edom in anc e 248 30 12.10 218 52 270 In specialised establishments Food Fruit and vegetables 312 22 7.05 290 53 343 Meat & mea t p roduc ts 589 50 8.49 539 72 611 Fish and seafood 430 53 12.33 377 56 433 Bread, confectionary & cakes 188 38 20.21 150 47 197 Beverages 2072 4 1 1 , 5 9 183 75 258 Tobacco products 603 39 6.47 564 57 621 O ther food p roducts 27 6 28 10.14 248 56 304 Pharmacy, m e d i c a l , b e a u t y & h y g i e n e p r o d u c t s Pharmaceutical produc ts 43 8 22 5.02 416 21 43 7 M edical & orthopaedic products 198 19 9.60 179 31 210 C osm etics & dr ess . tabl e pr oduc ts 280 25 8.93 255 27 282 Other new products T ex ti l es 349 29 8.31 3 20 38 358 C l o thi ng 477 46 9.64 431 69 500 F o o tw ea r a n d l ea t h er ar ti c l es 334 30 8.98 304 38 342 Furniture, lighting and other household goods 377 32 8.49 345 49 394 Household appliances, r a d i o , tel e v i s i o n & sound 351 39 11.11 312 81 393 Hardware, p a i n t & glass 318 43 13.52 275 60 335 Books, newspapers & stationary 40 2 47 11.69 355 69 424 O th e r p ro d u c t s 824 93 11.29 731 193 924 Second hand goods 478 61 12.76 417 72 489 N o t c a r r ie d o ut in e s t ab lis h m e n t s M ail order 72 9 12.50 63 18 81 In stalls and markets 825 80 9.70 745 292 1,03 7 O the r ty pe of s ales w it hou t es tab lis hm en t 301 45 14.95 256 130 386 Repairs Footwear and leather articles 238 14 5.88 224 33 257 Electrical household appliances 782 61 7.80 721 166 887 Watches and jewellery 2 72 16 5.88 2 56 35 291 Other repairs of personal & domestic goods 94 23 24.47 71 37 108 Retail trade or undetermined repairs 272 37 13.60 235 68 303 Incidents in lead sample by number of employees Company size Sample Incidents Total Delisted Closed Duplicated Erroneously N ot -l oc at ed included National total 16,770 5,043 833 1 12 5,966 1, 303 458 43 No. employees 37 798 4,493 707 226 28 1 52 452 1&2 1 3,713 478 98 21 785 357 3 to 9 1, 897 209 34 11 484 155 10 to 49 701 90 17 9 95 49 50 & over Response rat e & f ina l sample by number of employees Company size Polled companies from lead sample Reserves Total Total Refusals Polled polled polled Total National total No. employees 4,292 291 6.78 4,001 993 4,994 3,265 346 10.60 2,919 497 3,41 6 1&2 2,450 282 1 1 .51 2,168 384 2,552 3 to 9 1,204 177 14.70 1,027 239 1,266 10 to 49 516 62 12.02 454 454 50 & above
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The Charles Owen Pro II Skull Cap** with free hat cover offers more ventilation for rider comfort. When combined with the Charles Owen silk, ventilation holes located front and rear allow the maximum amount of airflow. Super-soft headband has silver ions interwoven with headband fibers to provide antimicrobial protection. GRpx® leather-look harness has scientifically designed grippers to create an unrivaled fit. Heat reflective paint finishes in gold or silver. Note: Lycra® covers are not recommended for this skull cap. **ASTM F-1163-04a/SEI Certified.
The Troxel® Liberty Helmet** is ideal for schooling with its lightweight, low-profile design and large air vents. This riding helmet has the GPS2™ adjusting system, Soft-Tip™ visor and Flip-Fold™ washable liner. **ASTM F-1163-04a/SEI Certified.
Covered in luxurious Italian velvet, the Charles Owen Hampton Helmet** is styled for elegance with a flattering low profile and gently rounded peak. This beautiful riding helmet is perfect for the show ring and the hunt field. It has a soft, reinforced leather harness, velour headband and gold satin lining. **ASTM F1163-04a/SEI Certified.
The Ovation® Sync Helmet** is a lightweight, low-profile helmet with a stylish look and an easy-care rubberized exterior finish. Designed with high-flow air vents to keep you cool, this riding helmet has and Easy-adjust dial for a good fit. Liner can be removed for washing. **ASTM F1163-04a/SEI Certified.
The Tipperary T2 Helmet** is exceptionally comfortable with its light weight and 10 large air vents. Engineered to accommodate a variety of head shapes, this riding helmet comes with two removable, washable honeycomb mesh liners. Rear padding provides for personalized fit. **ASTM F-1163-04a/SEI Certified.
The Devon-Aire® Junior Schooling Helmet** is lightweight and comfortable. This schooling helmet for juniors features an Easy Fit™ Dial that adjusts for a great fit. It has cooling air vents, a rigid visor, removable cushioned head pad and an adjustable nylon harness. **ASTM F-1163-04a/SEI Certified.
The Charles Owen AYR8® Leather-Look Helmet is a low-profile riding helmet that offers a great look and optimal cooling airflow. Side panels are covered in Charles Owen's exclusive leather-look fabric which requires almost no care to maintain its appearance. **ASTM F1163-04a/SEI certified.
The One K™ Defender Pro Suede Helmet** features retractable sun visor glasses in shatterproof polycarbonate. Quick-drying, moisture-wicking, antimicrobial liner can be removed for washing. Comfortable padded harness with a synthetic suede lining and hook-and-loop adjustment straps. **ASTM F1163-04a/SEI certified.
The Samshield Shadow Matt® 5 Swarovski Crystals Helmet** features a subtle row of Swarovski crystals along the front vent for that little extra special touch. This sophisticated helmet ensures exceptional ventilation under the visor and through the shell. **F1163-04a/SEI Certified.

subset: commoncrawl


text:
Sound of Music Sing-Along
- Film, Media & Entertainment
- 4780 Lincoln Ave., Oakland, CA, 94602
Free Tour of the SF Oceanside Wastewater Treatment Plant
San Francisco Water, Power, Sewer (SF Public Utilities Commission)
Multiple Dates
San Francisco, CA
Have you ever wondered what happens to the water from your shower, laundry and toilet after it goes down the drain? What about stormwater and runoff from lawns and gardens?
The SF Public Utilities Commission invites San Francisco residents to take a free tour of our Wastewater Treatment Plant. You'll learn about the history of wastewater treatment in San Francisco, tips on preventing pollution of our Bay and Ocean, and best of all, you'll get to go behind the scenes to see how this vital piece of infrastructure works.
Visitors must be at least 10 years old to take the tour.
Oceanside Wastewater Treatment Plant
Please arrive by 9:45am so we can start on time.
Oceanside Plant is located at 3500 Great Highway. One entrance is on Skyline Boulevard directly across the street from the entrance to the Harding Park Golf Course. The other entrance is on the Great Highway just north of the Skyline Boulevard junction, south of Sloat Boulevard.
Safety Information
The treatment plant is a functioning industrial site operating 24-hours a day, seven days a week. Hard hats are provided and must be worn at all times. Sturdy shoes and long pants are required for your safety and comfort. No flip-flops, sandals, clogs, open toed shoes, shorts, or skirts.
Please note: Attendees over 18 years of age must present a valid photo ID on the day of the tour.
Please be advised that due to security issues we reserve the right to refuse anyone from taking part in a tour. We also reserve the right to cancel tours in the event of an emergency. Thank you!
For more information contact Vince Mazzaferro:
Phone: (415) 554-3275
Email: firstname.lastname@example.com
Join millions of people on Eventbrite.
In order to purchase these tickets in installments, you'll need an Eventbrite account. Log in or sign up for a free account to continue.


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Below is a selection of search results matching: Feldenkrais Darwin
Macquarie Natural Therapies
Bathurst, New South Wales
Macquarie Natural Therapies offers a range of natural services to help cater for all your health care needs. Our team consists of...
Jolene or Barbara .
02 6332 1511
Castlemaine, Victoria
The FELDENKRAIS METHOD and SHIATSU THERAPY work holistically with the body to improve movement, reduce stress and enhance wellbeing.
Joseph & Julia Scoglio
03 5472 2396
0425 801 039
Feldenkrais Practictioners - William Davies & Elisabeth Schmidt-Davies
Wadalba / Wyong, New South Wales
You moving freely is our aim. Moving freely is far more than having no pain. A better organised body also supports you for clearer...
Elisabeth Schmidt-Davies
0400 066 979
Feldenkrais Hunter Valley
Newcastle, New South Wales
Learn to move with greater ease, after a professional Feldenkrais Method Session with Georgi Laney. Perfect for people of all ages.
0402 835 289
Flynn, Australian Capital Territory
Kathi teaches Feldenkrais "Awareness Through Movement" classes and also sees individual clients for "Functional Integration" at her home...
Kathi Schlesinger
02 6258 1973
0417 216 207
Catherine Hamber
Castle Hill, New South Wales
Enjoy learning to think in movement in a way that resolves many of your life's difficutlies through self-knowing.
Feldenkrais Method
O'Connor, Australian Capital Territory
Feldenkrais Method
Cassandra Morrow
02 6249 1299
0408 389 234
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O'Connor, Australian Capital Territory
Feldenkrais Method, Pilates
Karen Sellman
0407 921 100
Pymble, New South Wales
Feldenkrais Method, Lymphatic Drainage, Massage - Deep Tissue, Massage - Remedial, Massage - Sports, Massage - Swedish / Relaxation
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02 9449 4593
Dantien Integrative Health Practices
Curtin, Australian Capital Territory
Feldenkrais Method, Counselling, Energy Healing, Homoeopathy, Life Coaching, Massage - Oncology, Massage - Remedial, Massage - Swedish /...
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Key claims confirmed for Apple rubber-banding patent
Four key claims of Apple's "rubber-banding" patent have been validated by the U.S. Patent and Trademark Office. Apple informed Judge Lucy Koh of the USPTO's intent. In April, a "Final Office Action" ruled one of the main claims invalid; this claim had been key in Apple's patent battles with Samsung. That claim will now receive a reexamination certificate, strengthening Apple's case moving forward. [via FOSS Patents]
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Sign up for the iLounge Weekly Newsletter
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|Reviews for One
| misuky7 chapter 5 . 3/10/2014
This was brilliant, though it was quite sad to think Kurt died. I adored this. :3
| Fangirl1a chapter 5 . 3/21/2013
Beautiful. Absolutely perfect :)
| Fangirl1a chapter 1 . 3/21/2013
Kurt died in the comics a rather shortly after you wrote this...hmmm
| Cat Marvelle chapter 5 . 2/20/2013
Crying for the third time! I'm Happeeeeeeeeee!
| Starlit Skyline chapter 5 . 1/23/2013
This was really original, I liked the plot.
| Alex Frost chapter 5 . 9/10/2012
I demand to sequel
| Dragoncat chapter 5 . 6/13/2011
The people who run Marvel could learn a thing or two from you.
Keep on writing!
| Jakkin chapter 5 . 5/3/2011
Wow! Your fic actually pulled some of my heartstrings. The only author who was able to also do that was Aleine Skyfire and her fanfiction "Even Stars Burn Out". You did a very good job. Please continue.
| Bamf99 chapter 4 . 3/29/2011
Great story
| Bamf99 chapter 5 . 3/29/2011
that was one of the best stories i've read
at the start a almost didn't want to read the rest and now I'm glad I did
| fuzzyelffreak chapter 5 . 11/13/2010
you know, I wasn't able to read all of this in one day and when I was trying to go to sleep, i came up with a completly alternate ending in which Kurt upon coming back, loses his memory. The thing that jolts his memory is going to see Kitty who has gone to college. Kitty has let herself go, drinking every night, and being as un-kitty like as possible.
| fuzzyelffreak chapter 3 . 11/12/2010
i thought so.
| Indigo-Night-Wisp chapter 5 . 8/5/2010
I knew you didn't kill him permanently!
First of all, it's you we're talking about here. You, kill off Nightcrawler? HA! Not in a million years.
And, also, the genre isn't tragedy, which if Kurt had died, it would be.
| screechserenade chapter 5 . 6/25/2010
Oh my god, I LOVED this story SO MUCH! (except for the fact it nearly killed me because I was pretty much crying through-out the whole thing) But, yeah, I think you did a great job on this, and eveything is absolutely perfect, but next time I would try to make something like this a little longer, or add a sequel/prequel to it. This is just a suggestion, though.
| Abertha chapter 2 . 6/5/2010
Oh, this chapter was sad. Poor Amara, of course she feels it's all her fault... I wish she wouldn't...
Sorry. It's 12:15 in the morning and I'm tired but my eyes... will... not... close...


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Sales North America Field, United States Company Overview Ruckus Wireless is a pioneer in the wireless infrastructure market, enabling carriers and enterprises to stay ahead of the exploding demand for high-bandwidth applications and services. The Ruckus Smart Wi-Fi6/23/2015 Denver, CO Save This Job
Engineering San Mateo, CA, United States As a Software Engineer at Conviva, you will be a key member of the team that builds the next generation of Conviva?s on-line service infrastructure. As we rapidly grow our customer base along with our array of products and services,6/23/2015 San Mateo, CA Save This Job
at Sumo Logic (View all jobs) Redwood City, CA We are Sumo Logic, and we are building the Next Generation Log Management and Analytics solution --- delivered as a cloud-based service. We have 500+ enterprise customers with $160.5M in funding from the world's leading investors6/22/2015 Redwood City, CA Save This Job
at Sumo Logic (View all jobs) Redwood City, CA Are you looking to join one of Silicon Valley?s hottest startups, with top-tier VC funding and all-star engineering, product, and sales teams? We are Sumo Logic and we are building the Next Generation Log Management and Analytics6/22/2015 Redwood City, CA Save This Job
This position is located in San Francisco, CA. NerdWallet is seeking software engineers who are passionate about working in a high-growth start-up environment where there are real opportunities to make a meaningful and positive impact on consumers? financial lives. New Grad6/22/2015 San Francisco, CA Save This Job
Category: Domestic Minimum Experience: 3+ years Required Education: Bachelors Degree Job Description Test engineer needed at one of our clients at Edwards AFB, CA in support of F35 mission systems test and evaluation. Use AGI software to perform mission system engineering6/22/2015 Palmdale, CA Save This Job
POSITION SUMMARY Nexaweb is looking to hire a Sales Engineer that supports direct sales of a Rapid Mobile Development software solution. The SE partners with Account Executives to drive sales of Nexaweb products and services. Activities include: building demo applications with6/19/2015 Burlington, MA Save This Job
We are seeking a Site Reliability Engineer to help with the building and operation of our Real Time Analytics Platform. The operations team leverages some of the most cutting edge technology to simplify an otherwise complex environment. Candidates should have a passion for6/18/2015 Emeryville, CA Save This Job
Job description The Senior Design Engineer will be responsible for designing and developing devices for advanced transdermal drug delivery systems to address unmet medical needs. The successful candidate will be an experienced and energetic individual who is a self-starter,6/18/2015 Menlo Park, CA Save This Job
Location: Boulder, CODepartment: EngineeringType: Full TimeMin. Experience: Experienced Come work with our engineering team in an Agile and flexible environment in Boulder, CO. We perform relaxed daily releases with a very cooperative and fast moving team. If you work well6/17/2015 Boulder, CO Save This Job
Modo Labs, a venture backed company, is looking for an awesome QA Automation Engineer to join our incredibly talented, hard-working, xkcd-loving development team to help keep our Kurogo platform at the high level of quality that we expect . Kurogo is used by leading institutions6/17/2015 Cambridge, MA Save This Job
Duties: Embedded Software Engineer with 5+ years of experience in design of real-time software for digital communications and/or signal processing applications. Job skills include: Direct experience with code development for ARM Cortex under Linux and/or Texas Instruments C6xPiscataway, NJ Save This Job
Audience seeks a highly accomplished and self-motivated Senior Algorithm Engineer, who will be responsible for the research, development, productization and deployment of algorithms that enrich the experience of speech and audio on a wide range of devices. As part of Audience?s6/17/2015 Mountain View, CA Save This Job
Department:Engineering Location:Waltham, MA Click Here to Complete Your Application At ZoomInfo, we're changing the way business information is found and managed. We?re constantly engineering technology to make our business information second to none. ZoomInfo creates6/16/2015 Waltham, MA Save This Job
Full-time - San Francisco We're looking to hire our first engineer for a brand-new team dedicated to reliability at Getaround. This team's mandate will be to add relability to our engineering infrastructure wherever it is most necessary. They'll be able to put effort into places6/16/2015 San Francisco, CA Save This Job
LogRhythm is seeking an Infrastructure Engineer whose primary function will be to provide highly technical systems engineering in support of the expanding LogRhythm product line. This is an opportunity to build and bring new products to market using commercial off the shelf6/15/2015 Boulder, CO Save This Job
Are you an experienced software developer who creates world class software? Can you create rock solid, scalable software? Are you able to develop both back end services and front end user interfaces that will amaze our users? Our development organization is looking for a highly6/12/2015 Minneapolis, MN Save This Job
Scientific Protein Laboratories is a biopharmaceutical world leader in the development of cGMP compliant manufacturing of pancreatic enzymes and heparin. We have an immediate opening for a Reliability Engineer/Supervisor. The focus of this position is to provide leadership6/11/2015 Waunakee, WI Save This Job


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569 comments found.
im checking our your theme and notice that the revolution slider doesnt show the shadow at the bottom. Is there a way to make this visible easily?
What kind of Shadow are you planning to place beneath the Revolution Slider.? Can you please provide us with an Example so that we can provide you with a more exact solution. Thanks for your Patience.
Let us know if we can help you with anything else. Thanks.
hi, has something happened to the testimonials part? before, i created a testimonial page, where i saw all the testimonials one next to the other (in a pinterest-style) all over the page. now it shows me only one testimonial, with the option for auto/manual scroll. is this because of some WP update? how can i get back to the pinterest-style page?
hi is it possible to add photos for testimonials? And how can i change the form in the contact template? I need to add some fields and to remove services.
Thanx for your help
I am using a Child theme from 1.1 version of this theme and recently upgraded to 2.3 but lost my Logo images.
In the Header settings of the theme, the image I had selected now shows an odd beginning to the file path:
How do I fix this?
How do I change the content upper the top main menu text on home page?
Hello guys, are u tfine?
Congrats about this great theme but I have some questions.
1. Where are I can fine the extend documentation? 2. Its possible put 2 last blog post at the home, side by side? 3. im with kinda difficult to do the fotter like demo. 4. The slide, wasnt came with right css, can you guys help me with that too?
Thank you
Guys, are you at?
In responsive mode arent work properly tho.
I was able to get these themes through themesclub.net and the site is down now. They are my favorite!!!! Any ideas on what happened?
H! woocommerce 2.3.* doesn't supported. Is there any update for it?
Anyone alive?


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Yocha Dehe Fire Department hires new chief
Gary Fredericksen, a division chief with the West Sacramento Fire Department, will take over as chief of the Yocha Dehe Fire Department on Jan. 3.
"Our nationwide search brought us an amazing group of qualified candidates and from among them, the person who stood out as the best choice to lead our internationally accredited department was right here in our own backyard," said James Kinter, chairman of the Yocha Dehe Fire Commission and tribal council member of the Yocha Dehe Wintun Nation, in a statement. "Gary Fredericksen is professionally well-rounded, with more than 25 years of line, administrative and leadership experience in fire and emergency services. Plus, he understands the unique challenges of fire and emergency services in our region. This is a perfect combination."
Fredericksen is taking the top spot from Michael Chandler, who is retiring.
In 2010, the Yocha Dehe Fire Department was the first tribal fire department in the United States to earn accredited agency status through the Commission on Fire Accreditation International.
The fire department is located next to the Cache Creek Casino Resort, which also is owned and operated by the Yocha Dehe Wintun Nation.
Fredericksen will take over command of a department with 32 firefighters and rescue personnel and three full-time administrative employees.
"I am excited and humbled to become the chief of the first Native American fire department to achieve international accreditation," Fredericksen said in a statement. "The Yocha Dehe Fire Department is manned with exemplary staff. I look forward to continuing the high quality, professional service this department already delivers as we explore ways to expand the services we provide to the communities of the Capay Valley and Yolo County."


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