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The Ontario Parks system is over a century old and provides outdoor recreational experiences to over 10 million visitors each year.
Guests come from all across the globe to indulge in ecologically sustainable recreation opportunities in a variety of outdoor environments, and those fortunate enough to live in the province consider the Ontario Parks system to be an extension of their own backyards.
Popular activities include canoeing, swimming, fishings, hiking, birdwatching, trail riding, picnicking, wildlife viewing, photography, and much more. Whether you’re a resident of Ontario or a future visitor, now is a great time to take a look at a few of the summer activities offered by Ontario Parks.
Following is a small list of offerings you can look forward to enjoying this summer.
Discover Ranger ButtonDiscovery Drop Ins is a two-month program beginning the end of June and lasting until the first of September. Each park provides young wilderness enthusiasts with a Discovery Activity Book which they can use as a guideline to their explorations. The program also offers weekly events which may vary depending on the particular park in which they’re being held. Participants also have the opportunity to earn a Discovery Ranger Button and to take the Ranger Pledge. Participating parks include Point Farms, Inverhuron, Port Burwell, Craigleith, Selkirk, Long Point, Turkey Point, Sauble Falls, and Earle Rowe.
Family Fishing Week provides Canadian residents without fishing licenses with the opportunity to fish between June 29 and July 7. Ontario Parks also has a TackleShare program where those without gear can borrow it for free during Family Fishing Week. Sauble Falls, John E. Pearce, Earl Rowe, Wheatley, Craigleith, Pinery, Forks of the Credit, Bronte Creek, and Awenda are some of the parks participating in this nation-wide event.
Learn to Fish at Earl Rowe is a two-hour fishing workshop designed to introduce novice fishers to the thrill of sports fishing. This class is available to people of all ages and covers basic fish anatomy, fishing regulations, and safety tips.
Children must be accompanied by an adult in order to participate. This free class includes hands-on fishing with gear available for use by those in attendance after the teaching portion is over. This class is available at various days and times from June 29 to August 18.
Outdoor yoga sessions will be available beginning July 2 through August 27 from 6 to 7 p.m. at Bronte Creek. All levels are welcome, and pre-registration is not required. Although there is no additional fee for the class, the usual park entry fee applies.
Ontario Provincial Parks Health People Celebration happens every year on the third Friday in July. Attendees learn about the link between good personal health and spending time in thriving green spaces. Access to all parks in the Ontario Parks System is free on this day.
This award-winning festival has been bringing a taste of the highlands to Canadian residents and visitors alike for 20 years. The festivities last three days and three nights and feature cultural workshops, dancing, athletic events, genealogy seminars, and performances by 30 Scottish pipe bands from across the North American continent.
Held on July 20, Savanna Fest is a day-long celebration designed to increase general awareness and appreciation of Canada’s biggest remain oak savanna stand. Savanna Fest passports are included with regular park admission, and the event runs from 1 p.m. until 4 p.m.
Join other Bronte Creek campers in mid-season silliness by decoration your tent, camp trailer, or RV with festive Christmas lights and decorations. You’ll see visitors dressed like Santa and his elves as well as reindeer and other Christmas season icons. Feel free to get creative during this three-day event. It starts on July 24 and lasts until July 26.
Discover Presqu’ile’s rich heritage during History Weekend on the first weekend of the month. Living history demonstrations, a ghost walk, a fashion featuring the attire of Canada’s earlier days. Other features include a boat-building bee for kids and old-school field games.
The Friends of Awenda will be hosting their annual corn roast this year on August 16. Visitors can enjoy a cash burger barbecue starting at 6:30 p.m. followed by free corn on the cob for everyone from 7 p.m. until 8 p.m. This year’s celebration falls on the park’s 40th anniversary and will include activities such as storytelling and informal living history demonstrations.
Whether you’re a reptile aficionado or simply want to learn more about them, Rondeau’s Reptile Day is your chance to spend the day with Rondeau’s reptile research term. Activities include guided hikes, programs and crafts for kids, a barbecue at lunch, and a chance to participate in Rondeau’s famous Adopt-a-Turtle Program.
After the sun goes down on August 18, visitors to Bronte Creek can enjoy a guided ghost walk through a Victorian home that’s over a century old. Reservations aren’t required for this spooky event.
All those who have an Ontario Parks Vehicle Permit Pass are welcome to visit Bronte Creek on August 24 for a day of fun and ativities. The vehicle pass includes everyone who’s in the car, so feel free to load it up with as many friends and family members it can safely hold.
This two-day fishing derby for kids age 15 and under happens from 8 a.m. to 8 p.m. on Saturday, August 24, and 8 a.m. to noon on the following Sunday. Prizes are given to all entrants.
Now in its fourth year, Balsam Lake Farmers Market features a variety of locally made arts-and-crafts items such as soaps, home decor items, lawn ornaments as well as baked goods and fresh fruits and vegetables grown by nearby farmers. This event happens every Sunday from early July through late August.
The Ontario Parks System is comprised of 45 individual parks, and each one features its own unique ambiance, and events and activities aren’t just limited to the summer season. Be sure to check out the individual pages of each park when looking for outdoor fun, and don’t forget to follow your favorites on social media so you won’t miss out on any fun!


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HeavenZdelight01 TerryLin livejasmin. HotAndPlay4u. HudsonLatin. LouMonroe.
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industry_corpus2: Film & Entertainment


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As a comedian, actor-producer, and writer, he is known for co-starring along with his brother Marlon in numerous comic spoofs, along with the Scary Movie franchise. Shawn Wayans is one name that is most famous for its comedy.
Shawn was born on 19th January 1971 in New York City, United States. He belongs to African-American ethnicity.
Shawn attended Bayard Rustin High School for his studies.
Shawn was raised by his father, Howell Wayans and his mother, Elvira Wayans. His father was a grocery store manager and his mother a homemaker. Shawn has got 10 siblings and he is the second one youngest of them all.
By the time he started his career, numerous of his elder siblings have been already achieving success as comedians, actors, administrators and Wayans got down following in their footsteps. He made a parody of the "Blaxploitation" movies of the 1970s, it was written and directed by older brother Keenen Ivory Wayans.
From 1995 to 1999, he received wider reputation when he and brother Marlon co-starred inside the mostly autobiographical sitcom “The Wayans Bros”, which aired at the WB community. The show helped to set up both Shawn and Marlon some of the most outstanding members of their illustrious circle of relatives.
Shawn Wayans was married to Angelica Zackary according to some sources. This relationship yielded three kids: a son Marlon along with his two daughters: Ellie and Laila. In 2005, he got separated from Angelica. There are no detail information about his relationship with Angelica.
After much of his success he had many girlfriends in the past but none he called to make his future wife be. He has not married for the second time as far as we know and has not started to plan for another family with one of his girlfriends.
There are many roles in which he played as a gay character. But regarding the fact he was once married to a woman and his many girlfriends he has not stated he is gay. Rumors speculate his sexuality because of the roles he plays in the many movies and television series.
With his high career based he has established for himself, he has made a total amount of net worth of $30 Million.
Shawn stands a tall height of 6 feet 2 inch and his weight is reported to be 86kg. His eyes are Brown colored and hair is Black colored. He needs a shoe size of 11 as per the US measurements.
Shawn’s zodiac sign is Capricorn. In his spare time he also likes doing some DJ work. Shawn named one of his sons after his sibling’s name Marlon Wayans. He has been nominated for 10 awards and also winning the BET Comedy Awards in 2004.
Shawn Wayans is active on social media platforms like Twitter. He is active on official Twitter account: @shwan_wayans and on Instagram account: @marlonwayans. He has got huge number of fans, he has 178k followers on Twitter and he has 2.6M followers in his Instagram account.


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It is possible to confuse science and technology or to think that they are the same. The fact is, they are completely different.
Science is the study of natural phenomenon where you’ll acquire knowledge on a particular subject via observing and experimenting.
Technology is the application of the knowledge acquired from science for a particular purpose.
With science, you seek to make predictions and understand phenomena whereas science makes work easier, finds solutions to problems, and satisfies needs.
Science is all about discovering and understanding but with technology, you invent and apply.
With science, you analyze, deduct, and develop theories whereas with technology, you analyze, plan, and synthesize designs.
For science, you need experimental skills, analytical skills, and logical skill. With technology, you need planning skills designing skills, construction skills, problem -solving skills, and great interpersonal skills.
Science is all about discovering with the support and control via experiments. For technology, you will design, invent, produce or implement.
Some of the Science branches are human behavior, mathematics, biology, and mathematics branch. Examples of technology branches are agriculture, engineering, biotechnology, and applied physics.
Once science proves a fact the truth is absolute and no one will change it. People will regard it as a law of science. They will refer to it whenever that topic comes up and use it to solve the problem at hand. With technology, you apply the knowledge you learned in science. You invent ways to solve a problem, make a process more efficient or make it more effective. With this knowledge, you’ll never get confused when the subject of technology and science comes up.

industry_corpus2: Technology & Research


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As you can imagine the braking system is a fundamental part of your Audi Rs4. Regardless of your vehicle type your brakes and braking components should be checked regularly and replaced where needed, as wear and pitting are guaranteed to be occurring, as the brakes are used day in day out.
Quickco have many high quality braking options for both your Audi Rs4 as well as all other vehicle types, regardless of brake system setup.

industry_corpus2: Automobiles


text: This study report was completed in partnership with the University of Hawaii at Manoa, and examines the records of 660 criminal offenders in the State of Hawaii who were released to parole from either public/in-state prisons or private/mainland prisons during Fiscal Year 2006. The parolees were statistically tracked for three years. The study’s principal finding is that the difference in recidivism rates for the public/in-state cohort (56 percent) and the private/mainland cohort (53 percent) is statistically insignificant. The report also presents a statistical portrait of both cohorts (e.g., criminal history, risk assessments, demographics), and provides an overview of the history, policies, national context, and costs relating to the State of Hawaii’s use of private, out-of-state correctional facilities.

industry_corpus2: Law & Justice


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Refugee Mythbusting Animation – GetUp!
To Serve is to Suffer!?


text: NEW PRICE! Spacious, custom 5 bdrm / 2.5 bath home w/ 3,000+ sqft of living space & panoramic views. Located in a quiet cul-de-sac in a prime neighborhood, this gem features Diamond Head, ocean, city views. Perfect for entertaining, growing families, multi-gen living! 3 bdrms, living room, kitchen, den on main floor. Upper floor has 2 bdrms, bonus living area. New carpet & fresh paint. Lots of storage, huge garage. Walking distance to Kaimuki's great shops, cafes, restaurants! Great value and potential! Priced well below tax assessed value.

industry_corpus2: Real Estate & Construction


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J Korean Acad Child Adolesc Psychiatry 2015; 26(4): 279-287.
Jung-Min Kim, M.D., Bo-Geum Kong, M.D., Ph.D, Je-Wook Kang, M.D., Ph.D, Jung-Joon Moon, M.D., Dong-Wook Jeon, M.D., Eun-Chan Kang, M.D., Hyun-Bin Ju, M.D., Yoon-Ho Lee, M.D., Do-Un Jung, M.D., Ph.D.
1). Ministry of the Interior. Statistics on foreign residents by local governments in 2015. Seoul: Ministry of the Interior;2015.
2). Ministry of Education. Statistics of children of multicultural families in Korea. Sejong: Ministry of Education;2014.
3). Choi YE, Kang YJ, Lee HR. Major health related problems among adolescents in Seoul area. J Korean Acad Fam Med. 2000; 21:175–185.
4). Kim SG. A study on influencing factors on self-esteem of multi-cultural families children in Korea. Korean J Youth Stud. 2012; 19:109–128.
5). Munroe-Blum H, Boyle MH, Offord DR, Kates N. Immigrant children: psychiatric disorder, school performance, and service utilization. Am J Orthopsychiatry. 1989; 59:510–519. DOI: 10.1111/j.1939-0025.1989.tb02740.x. PMID: 2817089.
6). Kirmayer LJ, Narasiah L, Munoz M, Rashid M, Ryder AG, Guzder J, et al. Common mental health problems in immigrants and refugees: general approach in primary care. CMAJ. 2011; 183:E959–E967. DOI: 10.1503/cmaj.090292. PMID: 20603342. PMCID: PMC3168672.
7). Byun EJ, Sim HS. Effect of ego-resilience and family support on multi-cultural primary school student’ school adjustment. Korean J Couns. 2010; 11:1753–1765. DOI: 10.15703/kjc.11.4.201012.1753.
8). An HJ. A study on school adjustment and mental health in elementary school children from multicultural families in a rural city. J Korean Acad Psychiatr Ment Health Nurs. 2008; 17:383–391.
9). Kim YS, Shin CK, Kim HJ. The Effects of the potential abilities and personal relationships of multicultural families students on their adjustment to school: the case of elementary students in Gyeonggi province. J Elementary Educ. 2012; 25:161–185.
10). Yoo BN, Park KO, Choi JY. Association between self-esteem and health behavior of the children with multi-cultural family background. J Korean Soc Sch Health Educ. 2010; 11:41–55.
11). Ahn KS. A plan of multicultural adolescent’s healthy upbringing. Korean J Youth Stud. 2009; 16:99–126.
12). Yoo IY, Lee JA. Subjective health status and happiness of adolescents in multi-cultural family environments. J Korean Soc Living Environ Sys. 2013; 20:699–707.
13). Kim HS, Han JS. A study on the sorts and causes of teenagers’ problem behaviors from multicultural families at a multicultural alternative school. J Future Educ. 2014; 4:61–83.
14). Park JI. A study on the traits of the multicultural families delinquent juveniles under the protective disposition - focusing on the comparation of environmental system factors between multicultural families delinquent juveniles and homogeneous -. Korean J Probat. 2014; 14:209–270.
15). Park GY, Che YR, Kim BR. The analysis of risk factors influencing adolescent suicidal ideation in a multicultural family-based on the 2012 Korean youth health risk behavior on-line survey. Korean J Health Serv Manage. 2013; 7:155–165. DOI: 10.12811/kshsm.2013.7.1.155.
16). Lee SH, Lee SH. Children’s mental health in multicultural family and North Korean defectors in South Korea. J Korean Acad Child Adolesc Psychiatry. 2013; 24:124–131. DOI: 10.5765/jkacap.2013.24.3.124.
17). Ministry of Education, Ministry of Health and Welfare, Korea Centers for Disease Control and Prevention. The tenth Korea youth risk 287 behavior web-based survey. Cheongju: Korea Centers for Disease Control and Prevention;2014.
18). Baek HJ, Kil EB, Yoon IJ, Lee YR. A study on psychological adaptation of North Korean adolescent refugees in South Korea. Stud Korean Youth. 2007; 18:183–211.
19). Jung CS. How study stress of high school seniors affects their mental health: validation of mediation effect of self-control. J Youth Res. 2011; 18:1–18.
20). Kang MH, Lee SY. The mediating effects of hope and ego-resilience on the relationship between adolescents’ academic stress and psychological well-being. Korean J Youth Stud. 2013; 20:265–293.
21). Kim HS. The longitudinal mediation effects of self-esteem in the influence of academic stress to adolescents? depression. Korean J Youth Stud. 2014; 21:409–437.
22). Lee J, Kang J, Rhie S, Chae KY. Impact of sleep duration on emotional status in adolescents. J Korean Child Neurol Soc. 2013; 21:100110.
23). Oh SY, Kim HB. A study on the cause and strategies of the schoolviolence to the children of multi-cultural families. Korean Crim Psychol Rev. 2013; 9:71–95.
24). Sohn BD. Adolescent’s depression and delinquent aggressive behavior : the effects of domestic violence and perceiving meaning of life. J Korean Counc Child Rights. 2008; 12:449–471.
25). Lee HB. The influence of domestic violence and child abuse internalization and externalization in multicultural families child. J Welf Couns Educ. 2014; 3:55–79.
26). Park JS, Moon JW. Factors affecting suicidal ideation of the middle and high school students in Korea. Health Soc Sci. 2010; 27:105–131.
27). Park HJ. Effect of sleep duration on suicidal ideation in Korean adolescents. J Korean Soc Sch Health. 2015; 28:1–9. DOI: 10.15434/kssh.2015.28.1.1.
28). Park HS, Yu JH, Park BY. T he r elationship b etween s tress a nd suicidal ideation among the Korean multi-cultural family adolescents. J Korea Inst Electron Commun Sci. 2013; 8:771–777. DOI: 10.13067/JKIECS.2013.8.5.771.
29). Lee JH. Association between victimization and depression, suicidal ideation among adolescence from multi-cultural families : analyses of 2012 Korean youth risk behavior survey. Seoul: The Catholic Univ;2014.
30). Kim HS, Kim DS. Adolescents of multi-cultural families and differential risks of suicidal behaviors. Korean J Sociol. 2014; 48:35–66. DOI: 10.21562/kjs.2014.04.48.2.35.

industry_corpus2: Subject Education


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I know that some of you are waiting for me to update the site with last weeks class assignments and homework and I'm truly sorry. I haven't been in the best health thus I wasn't able to do anything this week (couldn't check emails). Homework that was suppose to be posted will be covered and completed in class Saturday Insha-Allah.
I pray that all of you are in the best iman and health and may Allah accept your Salaat and Du'aa, ameen.


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Squirrel Proof! Priced right! Great Gift!
Heritage Farm Absolute 2 Mini Double Sided Bird Feeder has a great price and is squirrel proof too!
Mini Absolute II offers two-sided feeding with squirrel-resistant, spring loaded perches. When a squirrel grasps the perch, a cover closes the seed supply. When the squirrel leaves, the perch and seed cover spring back up. Birds feed from a slotted tray that minimizes seed waste. Pitched roof lifts up for filling. All-metal with a red finish.
Holds 4 lbs., 6-3/4 inch hanger, feeder is 6-1/2 x 9-1/2 x 8-3/4 inches tall.
A great gift idea in bright red!

industry_corpus2: Agriculture & Fisheries


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GUWAHATI: A person died in flash floods in Assam's Hojai district taking the number of flood related deaths in the state to 46, the Assam State Disaster Management Authority (ASDMA) said today. According to ASDMA the latest casualty was reported from Lanka revenue circle.
In one of the worst affected districts of Golaghat, more than 81,000 people have been displaced by the devastating floods, the ASDMA said, adding that till yesterday, over 87,000 people remain affected across the state. Currently, 110 villages are under water and 6,855 hectares of crop areas have been damaged, it said.


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During the process, most of the REEcontaining phosphate minerals are recovered, but some REE could be lost if the collectors for the flotation are not selective for REE minerals other than apatite. No beneficiation studies on the recovery of REE have been reported for the ores from the Mushgia Khudag deposit.
The most common and notable example of this are precious metal values gold, silver etc. where the beneficiation process is applied directly on runofmine ores followed by the extraction of gold and in some cases silver as a relatively pure metal within the mineral processing circuit.
SENET has designed and constructed a number of Mineral Beneficiation and Process Plant Projects, for a variety of minerals and clients. Ore beneficiation mineral crusher.
The DEC flotation column is used in the beneficiation process for economically recoverable amounts of the mineral being Beneficiation Technology.
Mineral processing: Electrostatic separation is used in all plants that process heavy mineral sands bearing zircon, Beneficiation.
Xinhai Mining Technology Equipment Inc. Xinhai concentrates on providing the Turnkey Solution for Mineral Processing Plant, that is research and design complete equipment manufacturing and procurement commissioning and deliveryquot;.

industry_corpus2: Mining


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The UK’s ambassador to Chile has visited the University of Plymouth to discuss how its world-leading research might benefit the South American country.
Fiona Clouder was given a tour of research facilities at the University, including the COAST Laboratory and Marine Navigation Centre within the Marine Building.
Hosted by the Sustainable Earth Institute, she also met a number of leading researchers in marine, earth and environmental science.
Ms Clouder is the former Head of Strategy at the Biotechnology and Biological Sciences Research Council, and Head of Science and Innovation at the Foreign and Commonwealth Office (FCO).
She took up her current role in February 2014, having also worked for three years as Deputy Director Americas at the FCO from 2011.


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Fly to Málaga where you will be met and transferred to the Torremolinos area for an overnight stay.
We leave our hotel and travel to the beautiful and spectacularly situated town of Ronda. Ronda has retained much of its historic charm, particularly within its old town. It is renowned for its dramatic cliffs, ridges and spectacular views. The town itself is divided in two by the Guadalevín River, which carves out the steep 100 plus metre deep El Tajo canyon. Three bridges span the gorge; the Roman Bridge (Puente Romano), Old Bridge (Puente Viejo) and the New Bridge (Puente Nuevo). The New Bridge, which was completed in 1793, is the tallest of the three. There will be time at leisure for you to discover this charming town before we continue our journey to Seville for a four-night stay.
A day at leisure for you to explore the city of Seville, also known as the ‘Queen of Andalucia’. Why not join our local guide for our optional half-day sightseeing tour to introduce you to the sights. We see Plaza de España and the area of the 1929 Ibero-American exhibition. We also visit the Barrio Santa Cruz area, a maze of narrow streets, picturesque alleys and hidden delights. During our tour, we will visit Seville Cathedral, the 3rd largest in the world (entrance included). The Cathedral occupies the site of a 12th-century mosque and the architecture is a blend of Gothic and Moorish structures. We also visit the Alcazar Royal Palace, regarded as one of the most beautiful in Spain (entrance included). The palace is richly embellished with mosaics and complex plasterwork, and with lush gardens and terraces. Our guide will provide an interesting and informative commentary and will show us some of the ‘Azulejos’, or mosaic tiles that the city is famous for. Please note that this excursion does involve a large amount of walking.
Enjoy a full day included excursion to the Roman city of Córdoba. Córdoba was once the largest city in Europe and its incredible history is represented by the beautifully preserved buildings and squares. Join our optional guided walking tour seeing the celebrated courtyards and patios, the Jewish Quarter, the Muslim Quarter, the Christian Quarter and the famous Plaza del Potro. Cordoba’s 12th century mosque dominates the town centre and is a symbol of worldly and sophisticated Islamic culture. It is impossible to overemphasise the beauty of Córdoba’s great mosque, with its remarkably peaceful and spacious interior. The Mezquita hints at a lavish and refined age when Muslims, Jews and Christians lived side by side and enriched their city and surroundings with diverse and vibrant cultures. The medieval centre is a warren of narrow streets surrounding the Mezquita. It is home to some excellent bars and restaurants, some of which have become sights themselves. The main shopping streets are found to the north and west of Plaza de las Tendillas, which is the city’s main square.
Enjoy a free day in Seville or join our optional excursion to the historic port city of Cadiz, originally founded as a trading post by the Phoenicians. Situated on a narrow peninsula of land, Cadiz is typically Andalusian, with a wealth of ancient buildings and an Old Town made up of ‘barrios’ or quarters, with narrow and winding alleyways, and large squares, a contrast to the modern architecture and wide streets of the more recent quarters. The ‘Havana’ with 1950’s cars, featured in the James Bond film ‘Die another Day’ was actually filmed in Cadiz, and the city’s promenade was used to depict Havana’s ‘Malecon’ promenade. The cathedral looms high above the white houses. There will be ample free time for you to explore the town at your leisure.
We head to Antequera, the ‘crossroads of Andalucia’, with its fascinating historical centre, where you can see Renaissance fountains, Gothic churches, and the 16th century Arch of the Giants. We then travel on to Granada for a two-night stay.
Today is at leisure for you to explore all Granada has to offer. The city is located at the foot of the Sierra Nevada, the highest mountain range of the Iberian Peninsula. With more than a thousand years of recorded history, Granada enjoys one of Spain’s most important cultural and architectural patrimonies. See the cathedral, the Royal Chapel, home to the tombs of Isabella I of Castile and her husband Ferdinand II or Aragon, or perhaps stroll around the Plaza Nueva, which is actually the oldest square in Granada. Plaza Nueva contains many important historic buildings, such as the Royal Chancellery and House of Pisa, dedicated to the memory of St. John of God.
Granada is also home to the famous Alhambra Palace and for those passengers who have pre-booked we visit the inside of the palace on our optional tour.
Please note: the order of itinerary may be subject to change. On the first day of the itinerary a light meal will be provided for passengers arriving on late evening flights. On the last day of the itinerary a packed breakfast may be provided for passengers departing on early morning flights.
Travel Insurance from £35.00 (8 days) (includes insurance premium tax, prices per person). Single Room Supplement from £279.00 (8 days).
You will stay for one night in the Torremolinos area at the 4-star Hotel Royal Al Andalus, followed by four nights in Seville at the 3-star Bellavista, 4-star AC Sevilla-Torneo or AC Sevilla-Forum. In Granada you will stay for two nights at a 4-star hotel, such as Hotel Macia Spa Real Alhambra.

industry_corpus2: Travel & Geography


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JASPER, Ind. (AP) _ Southern Indiana’s sprawling Hoosier National Forest is ending the year-round cave closures officials imposed nearly a decade ago to protect hibernating bats from a deadly disease.
The policy barring the public from caves in the 200,000-acre national forest took effect in 2009 to combat the spread of white-nose syndrome. That fungal disease has killed millions of bats in the U.S. and Canada.
But The (Jasper) Herald reports officials announced Thursday that the national forest’s caves will now be open to the public May 1 through Aug. 31 each year and closed Sept. 1 through April 30.
While the fungal disease remains a serious issue, biologists determined that since it has spread throughout Indiana, neighboring states and beyond, closing the caves year-round wasn’t an effective means of protecting the bats.


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Independent 1310nm and 1545nm laser sources (with LED indicators).
Modulation detect LED indicates modulated signal in the range of 10 to 2500Hz is detected.
Refurbished LTS 4510 Fiber Optic Tester Models On Sale Warranty Calibration Backed by The Best Service and Lowest Prices in the Industry.
Laser Precision LTS-4510 LTS4510 SM Fiber Loss Test Set Models On Sale Warranty Calibration Backed by The Best Service and Lowest Prices in the Industry.


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Tuesday afternoon: Grocery store in Cranbrook .
Poor Gold Fish. I think it maybe going to heaven soon.


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Held, increase in seating capacity of petitioner's theatre consummated in 1942 was a change in capacity within the meaning of section 722 (b) (4), I. R. C., as a result of a course of action to which petitioner was committed prior to January 1, 1940. Constructive average base period net income determined.
Stanley Suydam, Esq., and Jack B. Darragh, Esq., for the petitioner.
Arthur N. Mindling, Esq., for the respondent.
Petitioner filed applications, under section 722, Internal Revenue Code, for excess profits tax relief for the calendar years 1943, 1944, and 1945. Respondent completely denied those applications. The question is whether petitioner is entitled to such relief by reason of an alleged change in the capacity for production or operation of its business consummated during a taxable year ending after December 31, 1939, with the meaning of section 722 (b) (4).
The stipulation of facts filed by the parties, and the exhibits annexed thereto, are hereby incorporated into these findings, and the facts therein are found as stipulated.
Petitioner is a corporation organized under the laws of the State of Arizona in 1932, and has its principal place of business at Phoenix, Arizona. For the years in issue, 1943, 1944, and 1945, petitioner executed its Federal tax returns for calendar year periods and on an accrual basis, and filed those returns with the collector of internal revenue for the district of Arizona. Petitioner's excess profits tax liability for those years, without benefit of section 722 of the Internal Revenue Code, was $26,370.58, $28,582.42, and $23,181.88, respectively.
On or about October 7, 1946, applications for relief from excess profits taxes, with supporting data, were filed by petitioner under section 722 of the Internal Revenue Code for the calendar years 1943, 1944, and 1945. Claim was made therein of a constructive average base period net income of $21,902.71, applicable to each of the years in issue. On or about December 27, 1949, respondent denied these applications in full for each of the years involved.
The taxpayer was incorporated under the laws of the State of Arizona on December 31, 1932. The taxpayer is engaged in the theatre business and operates the Studio Theatre in Phoenix, Arizona.
During 1942 the taxpayer increased the size and capacity of its theatre as a result of a course of action entered into prior to December 31, 1939. The capacity of such theatre was increased from 337 to 525 seats.
During 1938, the taxpayer started to sell candy and/or popcorn in its theatre.
The foregoing printed forms, on which petitioner's claims for excess profits tax relief were filed, required certain questions to be answered. To the question "Was change in capacity for production or operation of business consummated during a taxable year ending after December 31, 1939, as a result of a course of action to which taxpayer was committed prior to January 1, 1940?", petitioner answered "Yes." The question, "Did the business reach, by the end of the base period, the earning level it would have reached if the business had been commenced, or if the change in the character of the business had occurred, 2 years prior to the time the commencement or change occurred?", was left unanswered by petitioner, and in its claims for excess profits tax relief it provided no particulars as to that question.
After applying the growth formula in section 713 (f) of the Internal Revenue Code, petitioner's average base period net income, without benefit of section 722 of the Internal Revenue Code, was $4,422.17 with respect to each of the years in issue, and the resulting excess profits credit was $4,201.06 for each of these years.
Petitioner's principal business, since its incorporation and at all times material hereto, consisted of the operation of a single moving picture theatre, known as Studio Theatre (hereinafter also referred to as the "theatre"), located in downtown Phoenix, Arizona.
In 1932, Harold Stetson and his brother Albert Stetson (hereinafter also referred to as the "Stetsons") felt there was an opportunity in Phoenix, Arizona, for a small motion picture theatre. They began negotiations with Ackel Investment Company (hereinafter also referred to as "Ackel") for a lease on the property at 18-20 East Washington Street in Phoenix (hereinafter also referred to as the "Ackel property"). But being unable to conclude a transaction with Ackel at that time, in October 1932 the Stetsons leased for a term of 5 years, from Mrs. Anna B. Thalheimer, the adjoining property at 14-16 East Washington Street (hereinafter also referred to as the "Thalheimer property"). A one-story, store-front building on the Thalheimer property was to be converted into the contemplated theatre; this conversion, involving considerable alteration in the existing structure, thereafter was completed, and the theatre was opened for business on December 22, 1932.
During the period that negotiations were being carried on for a location for the theatre, Harold Stetson went to Los Angeles, California, to arrange for films to be shown at the theatre. While there he met Milton Arthur who, with his brother Harry Arthur (hereinafter also referred to as the "Arthurs"), agreed to finance the theatre for a half interest therein.
Petitioner was then organized, and the lease of the Thalheimer property (hereinafter referred to as the "Thalheimer lease") was assigned to it. Each of the Stetsons and the Arthurs received 25 per cent of petitioner's capital stock. Shortly after petitioner was organized, the Arthurs transferred their 50 per cent interest to Cabart Theatres Corporation (hereinafter referred to as "Cabart"), a theatre-operating corporation which they controlled. In October 1937 Cabart transferred this 50 per cent interest to Publix-Rickards-Nace, Inc., a subsidiary of Paramount Pictures, Incorporated (hereinafter referred to as "Paramount"), and this 50 per cent interest continued to be so held at least through the years in issue.
The theatre, when it was opened, had a total seating capacity of 337 seats. Shortly after petitioner began operating the theatre, its officers were of the opinion that its seating capacity was inadequate for its operation at a sufficiently profitable level.
4. Said Lessee further covenants and agrees not to make or cause to be made any material alterations or changes of any kind in or to said leased premises subsequent to the first contemplated alterations or changes intended to be made by the said Lessee without the written consent of the Lessor first obtained therefor; however, Lessee has the right to make any changes or alterations without Lessor's consent at any time during the term of this lease provided such changes or alterations do not weaken or cause the value of the said building or premises to be lessened or diminished.
11. And the said Lessee further agrees not to let or underlet the whole of the said leased premises, or to assign this lease or any interest herein, without the written consent of the Lessor first had and obtained therefor, and any attempt by the said Lessee to assign this lease, or any interest therein, in whole or in part, or to let or to underlet said premises, in whole, shall, at the option of the Lessor, immediately terminate this lease, and the Lessor shall be entitled to the immediate possession of said leased premises thereupon, and all rents paid by said Lessee in advance on account of said premises shall be forfeited to said Lessor for damages due to it for such attempt to violate the conditions of this lease; however, the said Lessee is hereby given the right to mortgage its leasehold without the consent of the Lessor, and it is further provided that the Lessee shall have the right, without obtaining the consent of the Lessor, to sublet the second floor of the said building and space on the first floor not to exceed (50%) per cent of the total floor space thereof.
It is further agreed between said Lessor and said Lessee that no consent by said Lessor to any assignment of this lease or any interest therein, or the subletting the whole of said premises hereby leased, shall be held to waive the covenant not to assign this lease or any interest therein or to sublet the said premises without the written consent of the Lessor as to any further assignment or subletting.
22. Lessee agrees to use the said premises for the purpose of conducting therein the following business; Motion picture theatre, general theatre, and other similar amusement purposes.
28. It is understood and agreed by the parties hereto that for the first time, the Lessee has the right, without obtaining the consent of the Lessor as herein-before provided, to change, alter or remodel the building on the premises herein leased, and make the same fit for its use and purposes; however, nothing herein contained shall be construed as giving Lessee the right to change, alter or remodel the same building subsequent to the first change, alteration or remodeling save and except as in Paragraph 4 herein contained.
On or about February 1, 1936, an agreement was entered into by petitioner which extended the Thalheimer lease to February 1, 1951.
23. It is understood by the parties hereto that the premises herein described are at the present time occupied by a tenant under lease. Lessor hereby covenants and agrees to assign to the Lessee simultaneously with the execution of this lease agreement all its rights, title and interest in and to the lease herein mentioned.
In leasing the Ackel property, petitioner intended to use part of the ground floor of the Ackel building for enlargement of the theatre. The existing frontage of the theatre was considered sufficient by petitioner for its purposes, and the frontage of the Ackel building was considered too valuable to be used as a theatre entrance. Petitioner therefore contemplated subleasing the front portion of the ground floor of the Ackel building, to an extent not in excess of 50 per cent of the available footage on that floor, and utilizing the remainder of that floor for enlargement of the theatre.
Petitioner's intended use of the Ackel property contemplated that Ratner's would vacate its space in the Ackel building. Before executing the Ackel lease, petitioner had received an oral promise from Ratner's that it would vacate the premises in return for payment by petitioner of $100 per month for the remainder of the term of Ratner's lease, which then had 24 months to run. However, upon approaching Ratner's for performance of this agreement immediately after execution of the Ackel lease, petitioner was told that Ratner's had just transferred its remaining 2-year interest, in the space at the Ackel property, to Darling Shops, Inc. (hereinafter also referred to as "Darling"). Thereafter, Darling entered into possession and paid rent to petitioner for that space.
Enlargement of the theatre was dependent upon procurement of the means with which to finance it. Neither petitioner itself nor the Stetsons were able during the base period to finance such an enlargement, and petitioner's financial condition during the base period years was such that bank credit was unavailable for this purpose.
DEAR HAROLD: I have had Stanbery and Leo Hungerford working on the plans for the enlargement of the Studio Theatre and expect to come over to Phoenix shortly. In the meantime, I should like to have Al and you give some thought to the possibility of interesting West Coast in a half interest in the Studio Theatre, Inc., your retaining 25% and we 25%.
There are many advantages in a deal of this kind from a protective point of view as well as a financial point of view. I am finding it extremely difficult to finance a building which I think would meet our needs for the next 14 or 15 years, and I have wondered many, many times, if a 25% interest in a large proposition would not be much better than a 50% interest in a small one.
In September 1937, Publix-Rickards-Nace, Inc., the Paramount subsidiary referred to above, while it was negotiating to acquire Cabart's 50 per cent interest in petitioner, offered to finance the enlargement, if the Stetsons would surrender enough of their stock in petitioner so that they would no longer have a 50 per cent interest. The Stetsons were unwilling to do so, and petitioner declined this offer in October 1937.
Upon Cabart's elimination as a source for financing the enlargement, petitioner was left without the financial means for carrying out the desired expansion, and it was lacking the necessary financial resources when the sublease to Darling expired at the end of January 1938. It therefore was unable at that time to proceed with its intention to use the Ackel property for enlargement purposes, and, still having that property on its hands, it was interested in easing its position through continued subletting of space in the Ackel building.
Darling, on the other hand, was interested in remaining in possession at the Ackel building. Petitioner was agreeable to this, provided Darling obtained the consent of Ackel to it. Darling negotiated with Ackel, and obtained such consent from Ackel, paying Ackel a bonus of about $4,500. As part of Darling's negotiations with Ackel, the latter also agreed to extend the Ackel lease 3 years; petitioner wanted such an extension in order to restore, to the period for which it would have the use of the Ackel property, time lost through an extension of occupancy by Darling.
Pursuant to this consent of Ackel, petitioner, on or about January 20, 1938, subleased the entire Ackel property to Darling for a period of 5 years, from February 1, 1938, to and including January 31, 1943. However, petitioner reserved the right to terminate this sublease, upon 60 days' written notice, at any time after 3 years from February 1, 1938; provided that, if the termination occurred between January 31, 1941, and February 1, 1942 (the fourth year of this sublease), then petitioner was required to pay $1,000 to Darling. The total rental agreed to be paid by Darling for the entire term of this sublease was identical with the total rental payable by petitioner to Ackel (entirely exclusive of the bonus payable by petitioner to Ackel) during the same 5-year period. Prior to this sublease, Darling was sublessee only of the space on the ground floor which Ratner's had occupied; now it became sublessee of the entire Ackel building, and it, rather than petitioner, collected rent from the occupant of the second floor.
On or about the same day, January 20, 1938, Ackel and petitioner entered into a written agreement which (1) extended the Ackel lease for 3 years, to February 1, 1954, for a total rent of $28,800 for this additional term, payable $800 per month; and (2) provided for consent by Ackel to sublease of the entire premises by petitioner to Darling. Thereafter, on or about July 29, 1940, petitioner likewise obtained a 3-year extension of the Thalheimer lease, to February 1, 1954.
Still confronted with the problem of financing the desired enlargement of the theatre, the Stetsons thereafter considered renting out in advance the ground-floor space at the Ackel building that would be available for a tenant after the contemplated enlargement had been made, and requiring such a tenant to pay a substantial advance rental, which could then be used to finance the necessary enlargement alterations.
On or about June 1, 1940, petitioner entered into a written agreement with Herb Bland Clothing Company, Inc. (hereinafter also referred to as "Bland"), which occupied premises neighboring the theatre, to sublease "that portion of the Ackel property which is contemplated to be remodeled into a storeroom as per plans and specifications prepared by architects Alexander Burton, dated April 27, 1940 * * *." It was further provided that the "lease shall begin on such date as the parties hereto may mutually agree upon, which said date shall be not earlier than September 1, 1940, and not later than May 15, 1941; and said lease shall terminate on January 31, 1951; provided, however, that the first party [petitioner] obtains an extension of its existing lease on the Thalheimer property to January 31, 1954, then said lease shall terminate January 31, 1954." Provision was made for a monthly rental, and it was provided that "$7,500.00, in cash, shall be paid to the first party [petitioner] by second party [Bland] upon the execution of a formal lease embodying this agreement." The agreement further provided that if petitioner "shall be unable, by reason of * * * lack of finances for construction purposes, to proceed with the work provided to be done in accordance with the plans and specifications hereinabove mentioned, or substantially in accordance therewith, then this agreement shall be void and both parties will stand released and discharged therefrom."
Bland thereafter wrote petitioner, on or about February 27, 1941, that it was willing to substitute, in its place under this agreement, a specified sublessee on specified conditions and to cancel Bland's "rights in that certain agreement entered into with you calling for the financing up to $7,500 for the alterations of the Studio Theatre and the Darling Shop properties." This substitution of parties was not made.
This arrangement with Bland to obtain financing for the enlargement of the theatre "fell through" and the aforesaid amount of $7,500 was never paid to petitioner by Bland. On or about April 29, 1941, Bland wrote to petitioner to advise that it was ready to proceed under the foregoing agreement and to start negotiations leading to execution of the sublease involved. Petitioner replied, on or about May 2, 1941, that it too was willing to negotiate and proceed pursuant to that agreement, but that "the undersigned [petitioner], making due allowance for the $7500 cash installment to be paid by you under said agreement, is still unable by reason of lack of finances for construction purposes to proceed with the work provided to be done in substantial accordance with the plans and specifications mentioned in said written agreement, and there is no present prospect that Studio Theatre, Inc. will be able to provide such finances. Unless such finances are available, it would serve no purpose to negotiate relative to the formulation and execution of the formal written lease."
Bland's initial desire to lease space in the Ackel property resulted from its uncertainty as to whether it would be able to get a renewal of its lease at the premises it occupied. Thereafter it obtained such renewal, and its interest in the Ackel property waned. Subsequently it consented to surrender its rights to space in the Ackel property provided that such space was not leased to a tenant which might compete with Bland.
immediately upon the execution and delivery of the final form of sublease and of all written instruments required hereunder, signed by both parties, to pay and deposit the sum of Twenty Thousand Dollars ($20,000) in escrow with the First National Bank of Arizona, Phoenix, as payment of the initial installment of rental, with written instructions to said Bank to pay and deliver said sum, and all thereof, until Studio upon the delivery unto said Bank of a certificate of completion of said Alexander and Burton, architects, certifying to the completion of all alterations of the premises * * *.
It is further understood and agreed that if said Twenty Thousand Dollars ($20,000) so placed in escrow shall not be so paid unto Studio by March 1, 1942 the amount of said escrow shall be returned by said Bank unto Karl's.
In this agreement, written approval by Paramount was made a condition to execution of a sublease to Karl's, and it was required that the provisions of such a sublease should contain a "guarantee by Paramount of full and faithful performance by Studio of all of its covenants, promises and agreements thereunder, including delivery and continued peaceable possession of the demised premises. Such guarantee shall be in written form satisfactory to Karl's."
On or about August 20, 1941, petitioner gave Darling formal notice of termination, effective November 1, 1941, of the latter's sublease of the Ackel property and advised Darling that petitioner would pay it $1,000 upon delivery of possession.
An architect's blueprint, of structural changes to be made in enlarging the theatre, was drafted by Alexander and Burton, and is referred to above in the agreement between petitioner and Bland made on or about June 1, 1940, and also in the later agreement between petitioner and Karl's. This blueprint was dated April 27, 1940, and its first use was in connection with the aforesaid agreement between petitioner and Bland. Rough sketches preceded this blueprint, and ideas contained in the blueprint existed prior to its drafting; the blueprint was not prepared prior to 1940.
Thereafter, in December 1941, renovation of the Ackel property was commenced in order to enlarge the theatre. Enlargement was achieved by widening the theatre, adding seats to each row, and adding a section of about 60 seats along the side of the theatre. Construction work required the theatre to close for most of January 1942. The alterations were completed at the end of January 1942, after which the seating capacity of the theatre was 518 seats. There had been no change in the seating capacity of the theatre between 1932 and 1942. This enlargement of 1942 was completed substantially in accordance with the blueprint of Alexander and Burton, referred to above.
The stipulation of the parties states that the seating capacity of the theatre became 525 seats. They now agree, however, that the correct figure is the smaller one stated above.
Throughout the base period and up to the time the enlargement of the theatre was thus made, petitioner had an unequivocal intent to expand the seating capacity of the theatre. That intent was never abandoned or suspended during that entire time, and the enlargement of the theatre in 1942 was made in accordance with that intent. Throughout all those years petitioner sought finances to put that intent into effect, and as soon as it found such finances it proceeded with the enlargement of the theatre.
The increase in the seating capacity of the theatre in 1942 was a change in petitioner's capacity for production or operation, and a change in the character of its business, within section 722 (b) (4), Internal Revenue Code. That change was consummated as a result of a course of action to which petitioner was committed prior to January 1, 1940.
1933 1934 1935 1936 AS SUBMITTED BY PETITIONER: Admissions .............. $61,046.99 $64,623.44 $63,833.80 $62,619.23 Advertising ............. Subrents (tenants) ...... 6,280.00 Miscellaneous ........... Interest ................ Candy vending profit .... ---------- ---------- ---------- ---------- Total income .......... $61,046.99 $64,623.44 $63,833.80 $68,899.23 ========== ========== ========== ========== Film rental ............. $12,291.66 $15,137.54 $18,404.14 $20,616.06 Transportation of film .. 1,694.93 1,528.95 1,448.96 968.17 Production .............. 33.72 33.72 59.72 59.72 Prizes, etc. ............ Publicity ............... 3,435.51 3,637.29 3,828.60 3,918.13 Salaries — officers....... 5,200.00 5,200.00 5,120.00 3,653.55 House salaries .......... 12,476.73 13,899.85 9,279.74 12,081.85 Legal and auditing ...... 60.00 306.55 Traveling (exc. overhead) 1,007.18 345.95 292.29 167.35 Telephone and telegraph 461.11 750.08 452.06 308.17 Elect., fuel, water and cooling ............... 3,962.61 3,820.88 3,438.20 3,804.01 Repairs ................. 1,554.55 1,317.19 1,439.96 1,446.72 Supplies, other ......... 2,153.70 1,136.12 1,129.67 1,222.15 Uniforms ................ Miscellaneous ........... 747.02 356.59 187.90 Management .............. 1,835.00 1,954.00 1,934.00 2,381.00 Rent .................... 4,869.22 5,092.59 5,145.59 11,604.20 Insurance ............... 321.67 331.20 431.66 594.81 Taxes (excluding Fed. Income) ............... 735.18 539.70 533.50 2,387.78 Interest ................ 955.33 594.29 342.20 Bad debts ............... 392.31 Arizona income tax ...... 80.53 Pre-opening ............. 1,768.00 Theatre Project — abandoned ............. 5,916.87 Depreciation ............ 3,699.80 5,338.84 8,148.65 2,519.18 -------- -------- --------- -------- Total expense ....... $59,242.92 $60,772.55 $67,440.73 $68,961.81 ========== ========== ========== ========== Net earnings ....... $1,804.07 $3,850.89 (3,606.93) (62.58) AS ADJUSTED: Net earnings ........ $3,059.63 $3,942.88 $3,606.93 $335.28 1937 1938 1939 AS SUBMITTED BY PETITIONER: Admissions .............. $65,757.86 $59,816.58 $58,565.41 Advertising ............. Subrents (tenants) ...... 6,730.00 7,685.00 8,900.00 Miscellaneous ........... 20.21 165.98 40.79 Interest ................ 28.37 112.18 Candy vending profit .... 149.11 169.35 --------- --------- --------- Total income .......... $72,508.07 $67,845.04 $67,787.73 ========== ========== ========== Film rental ............. $22,254.92 $15,810.87 $15,62.75 Transportation of film .. 890.16 747.23 662.93 Production .............. 33.07 62.52 42.57 Prizes, etc. ............ 120.00 860.00 1,733.52 Publicity ............... 3,922.11 3,969.03 3,768.38 Salaries — officers. 3,719.98 3,119.92 3,144.99 House salaries .......... 13,256.45 12,630.76 12,757.27 Legal and auditing ...... 153.16 400.00 205.00 Traveling (exc. overhead) 57.00 Telephone and telegraph . 239.21 192.12 235.27 Elect., fuel, water and cooling ............... 3,362.73 2,780.73 2,839.54 Repairs ................. 1,179.44 987.34 854.07 Supplies, other ......... 1,173.11 678.00 595.48 Uniforms ................ Miscellaneous ........... 263.90 215.09 169.74 Management .............. 2,567.65 1,804.65 1,763.50 Rent .................... 12,272.24 12,146.63 13,455.00 Insurance ............... 304.33 357.16 163.03 Taxes (excluding Fed. Income) ............... 4,221.81 3,899.71 4,227.33 Interest ................ 74.08 5.82 4.04 Bad debts ............... Arizona income tax ...... 103.17 43.25 Pre-opening ............. Theatre Project — abandoned ............. Depreciation ............ 2,551.79 2,548.52 2,216.38 -------- -------- -------- Total expense ....... $72,617.14 $63,319.87 $64,514.04 ========== ========== ========== Net earnings ....... (109.07) $4,525.17 $3,273.69 AS ADJUSTED: Net earnings ........ $288.69 $4,422.17 $3,670.45 During the base period, seven theatres besides Studio Theatre were in operation in Phoenix. Of the seven theatres, Paramount, by itself or through subsidiaries, operated four; Fox West Coast Theatres operated a fifth; a sixth was operated by the owner of a group of theatres in southern Arizona; and the seventh was an independent theatre which showed only Mexican pictures. All of these theatres had larger seating capacities than the original capacity of Studio Theatre.
Petitioner rented or "purchased" the films shown at the Studio Theatre. Harold Stetson purchased films on behalf of petitioner during the first year of its existence. Cabart handled the purchase of films for petitioner thereafter and until it sold its stock in petitioner in October 1937 to the Paramount subsidiary referred to above. Paramount handled the purchase of films for petitioner for the remainder of the base period as well as thereafter.
"First-run" referred to the first showing of a motion picture film in a trade area. "Second-run" referred to the second showing of a film in a trade area, and in Phoenix during the period since 1932, this usually occurred about sixty days after the first run. "Third-run" referred to the third showing of a film in a trade area, and in the case of Studio Theatre this usually occurred thirty days after the second run. "Revival" referred to any film which had finished the ordinary showings and was no longer for sale on a competitive basis. The age of a revival might vary from a year to fifteen or twenty years after its original showing. The "drawing power" of a film diminished with each showing; thus a second-run drew fewer persons than a first-run, and a third-run drew fewer persons than a second-run.
Prior to the acquisition of the stock interest in petitioner by the Paramount subsidiary referred to above, Studio Theatre operated almost exclusively with second-run and third-run feature pictures. Starting with the acquisition of that interest in petitioner and until February 1940, petitioner operated almost exclusively with third-run feature pictures. From February 1940 until the end of April 1941, petitioner operated almost exclusively with revival and third-run feature pictures. From the end of April 1941 until January 1943, petitioner operated primarily with revival feature pictures, although on occasion it used some second-run pictures. Petitioner initially changed to revivals in order to reduce its expense of renting films.
Films were rated by the producer according to quality, those considered best being rated as "A," and those considered progressively poorer in quality being rated "B," "C," and "D." During the period 1932 through 1939, petitioner was able to obtain films only by purchasing an entire block or group of pictures at one time from a given producer. These blocks would include A, B, C, and D pictures. Many of the D pictures were so poor in quality and drawing power that, although paid for, they would not be shown; these pictures were referred to as PNU's (pay and not use).
The cost to a theatre of a film diminished rapidly in relation to the order of showing, first-run being most expensive, second-run less expensive, and revivals ordinarily costing substantially less than third-run films. The cost further varied with the rating of the film, an A picture being the most expensive. The A pictures sometimes rented for a flat amount and sometimes on the basis of a percentage of the theatre's gross receipts on the showing; the rental charged for B, C, and D films would ordinarily be a flat amount, and varied with the rating. The cost also tended to vary to some extent with the theatre's capacity, so that the cost of a film might be higher to a theatre of greater seating capacity.
During the base period, Studio Theatre's box office usually opened at 10 a. m. and closed at 10 p. m., although on Saturday it might be open until 11 p. m. The change from matinee to evening shows during the base period took place either at 5 p. m. or at 6 p. m.
Studio Theatre showed single-feature bills from the time it opened in 1932 until about the end of 1935; then, to meet competition, it began to show double-feature bills as well during a transition period which lasted until about April 1936; and thereafter it adopted the policy of showing only double-features.
Usually at least six complete shows were run per day with a single feature, and four complete shows per day with a double feature. The number of shows varied both for single and double features, however, and often there were more than four showings per day of double features. On Saturdays the number of showings usually increased.
During the base period, the theatre's periods of greatest business, or "peak demand," were during evening showings throughout the week and during matinees on Saturday and Sunday. The "peak period" during weekday evening performances was about one hour from about 6:30 p. m. to about 7:30 p. m.
Weekday matinees which did not come on holidays were usually times of poor business for the theatre, and, if at those times during the base period the seating capacity of the theatre had been greater than 337 seats, there would have resulted very little increase in petitioner's gross receipts from admissions. Increased earnings from increased capacity could come only during the times of "peak demand" described above.
Petitioner was not permitted to have standees within the theatre during the base period. Waiting customers were lined up outside the theatre. It was petitioner's experience that, when there were such lines of waiting customers, persons coming to the theatre often tended to go elsewhere rather than wait in line. There were times in the course of the base period, during the foregoing periods of peak demand, when petitioner lost customers and its paid admissions were reduced because the theatre was then filled to capacity and petitioner was unable to provide these customers with seats promptly. There were times during "peak periods" when petitioner lost customers because it could not accommodate them promptly or only after a brief wait. At such times, if petitioner had more seats in the theatre, it could have sold more tickets, and it would have increased its average base period net income.
Because of the expansion of the seating capacity of Studio Theatre from 337 seats to 518 seats, petitioner's average base period net income, as determined under the growth formula of section 713 (f) of the Internal Revenue Code, does not reflect the normal operation of the business for the base period, and petitioner's average base period net income as thus determined is an inadequate standard of normal earnings for Studio Theatre as expanded to 518 seats.
Operation of Studio Theatre as enlarged to a seating capacity of 518 seats entailed greater expenses than operation of Studio Theatre with its original seating capacity of 337 seats. Because of the foregoing expansion in seating capacity, and taking into account this increase in expenses as well as all the other facts and circumstances found herein to have been established, a fair and just amount representing normal earnings to be used by petitioner as a constructive average base period net income is $1,500 more than petitioner's average base period net income of $4,422.17 determined under the foregoing growth formula.
Petitioner commenced the sale of candy and similar items in the lobby of its theatre in 1937 or 1938, at which time confectionary vending machines were installed in the theatre lobby. These machines were not owned or operated by petitioner; it received a commission of 35 per cent of the net proceeds of the machines.
In July 1941, after the end of the base period but before the theatre was enlarged, a confectionary "counter" was installed in the lobby of the theatre for the sale of items such as candy and popcorn. This "counter" replaced the candy vending machines, which were used in the lobby up to that time. Installation of this "counter" was completely unrelated to the enlargement thereafter made in the theatre in 1942. Installation of this "counter" was not made as a result of a course of action to which petitioner was committed prior to January 1, 1940.
Because of the location of the front lobby doors of the theatre prior to the time the alterations were made in 1942 enlarging the theatre, this confectionary "counter" was not too readily accessible to persons already admitted into the theatre. Among the alterations made to the theatre in 1942, the front lobby doors were moved forward about fifty or sixty inches toward the box-office so that they were located immediately behind the box-office, and the area within the lobby was thus increased. After this expansion in lobby space, the "counter" in the lobby became more readily accessible to persons already admitted into the theatre. No change was made in the "counter" itself at that time. At the same time that the theatre was enlarged in 1942, there was installed a second "counter" at the entrance to the theatre outside the front lobby doors, for sale of confectionary items such as candy and popcorn to persons outside the theatre. Nothing concerning either of these "counters" appeared in the architectural blueprint of Alexander and Burton, referred to above.
Addition of the "counter" outside the lobby in 1942 and the increased accessibility of the "counter" inside the lobby at about the same time did not result in a material difference in petitioner's capacity for production or operation, and did not constitute a change in the character of petitioner's business.
An intent to take action with respect to either of those "counters" was not part of the course of action to which petitioner was committed prior to January 1, 1940, and which resulted in enlargement of the theatre in 1942.
The population of Phoenix, Arizona, was 48,118 in 1930 and 65,414 in 1940, according to the census for those years. The population of Maricopa County, Arizona, in which Phoenix was located, was 186,193 according to the census taken as of April 1, 1940, and the civilian population of Maricopa County as of November 1, 1943, was estimated by the U.S. Bureau of Census at 206,095. The 1940 census of Maricopa County showed a population increase of 23.3 per cent over the 1930 census for that county.
In 1932 petitioner was organized and commenced its business of operating a motion picture theatre, named Studio Theatre, at Phoenix, Arizona. Converted shortly theretofore from a one-story, store-type building on premises leased several months earlier by persons responsible for petitioner's formation, Studio Theatre had been opened with a capacity of 337 seats. Petitioner's business experience convinced its management within the next two years that this seating capacity was too small for operation at a satisfactory level of profit, and it was decided to increase the seating capacity of the theatre. It actually took a lease on adjacent property on December 31, 1935, in order to provide such additional seating capacity. The unexpected failure to obtain immediate possession from a sublessee at that property together with subsequent difficulties in securing the necessary financing prevented petitioner from carrying out its plan for some time. Finally, the theatre's capacity was expanded in January 1942 to 518 seats. Petitioner claims that the enlargement of its theatre entitles it to excess profits tax relief under section 722 of the Internal Revenue Code, by reason of a change in "the character of the business" within subparagraph (b) (4).
SEC. 722. GENERAL RELIEF — CONSTRUCTIVE AVERAGE BASE PERIOD NET INCOME.
(a) GENERAL RULE. — In any case in which the taxpayer establishes that the tax computed under this subchapter (without the benefit of this section) results in an excessive and discriminatory tax and establishes what would be a fair and just amount representing normal earnings to be used as a constructive average base period net income for the purposes of an excess profits tax based upon a comparison of normal earnings and earnings during an excess profits tax period, the tax shall be determined by using such constructive average base period net income in lieu of the average base period net income otherwise determined under this subchapter. In determining such constructive average base period net income, no regard shall be had to events or conditions affecting the taxpayer, the industry of which it is a member, or taxpayers generally occurring or existing after December 31, 1939, except that in the cases described in the last sentence of section 722 (b) (4) and in section 722 (c), regard shall be had to the change in the character of the business under section 722 (b) (4) or the nature of the taxpayer and the character of its business under section 722 (c) to the extent necessary to establish the normal earnings to be used as the constructive average base period net income.
(4) the taxpayer, either during or immediately prior to the base period, commenced business or changed the character of the business and the average base period net income does not reflect the normal operation for the entire base period of the business. If the business of the taxpayer did not reach, by the end of the base period, the earning level which it would have reached if the taxpayer had commenced business or made the change in the character of the business two years before it did so, it shall be deemed to have commenced the business or made the change at such earlier time. For the purposes of this subparagraph, the term "change in the character of the business" includes a change in the operation or management of the business, a difference in the products or services furnished, a difference in the capacity for production or operation, * * *. Any change in the capacity for production or operation of the business consummated during any taxable year ending after December 31, 1939, as a result of a course of action to which the taxpayer was committed prior to January 1, 1940, * * * shall be deemed to be a change on December 31, 1939, in the character of the business.
There appears to be no dispute that the substantial increase in seating capacity resulted in the requisite "difference in the capacity for production or operation" of the theatre, and therefore constituted a change in the character of petitioner's business within the terms of (b) (4). It is quite clear that petitioner's expansion in seating capacity qualified as such a change, and we have so found.
Relief is generally available under (b) (4), however, only if the change occurred "either during or immediately prior to the base period." But exception to this time limitation is made by the statute with respect to "Any change in the capacity for production or operation of the business consummated during any taxable year ending after December 31, 1939, as a result of a course of action to which the taxpayer was committed prior to January 1, 1940 * * *." The change here involved having been consummated in 1942, respondent urges that it is a change which fails to come within (b) (4) because it did not result from a course of action to which petitioner was committed prior to the specified date. We are unable to agree with this contention, and think that the expansion in seating capacity which took place in 1942 was the result of a "commitment" within the meaning of the statute.
At the end of 1935, petitioner leased premises adjacent to the theatre with the purpose of acting on the desire of its management for an increase in seating capacity. Enlargement was to be achieved through expansion into a portion of a building located at these adjacent premises. This lease was for a term of 15 years, and obligated petitioner to pay a total rental of $135,000, and in addition petitioner agreed to pay the lessor-owner, Ackel Investment Company, a bonus of $7,500. The record shows, first, that, prior to the execution of this lease from Ackel, petitioner had assurance of a source for financing the expansion; and, secondly, that prior to execution of that lease, it had the promise of a tenant at the adjacent premises that the latter promptly thereafter would transfer its lease, which still had 2 years to run and which covered a portion of the premises needed for the contemplated enlargement, to petitioner for an agreed consideration.
Petitioner therefore thought, and with reason, that it would be ready to proceed with the expansion in due course after the Ackel lease was executed. It was prevented from doing so, however, by a chain of developments which started with the unanticipated failure of the tenant to abide by its promise to transfer its lease to petitioner; instead, that tenant transferred its rights to another party, which then moved into the premises for the remaining 2 years of the transferor's lease. The effect of this continued occupancy was that petitioner was unable to proceed with the enlargement and to take advantage of the offer it then had of financial assistance; and before the 2-year period of that occupancy had expired, that offer was withdrawn, and petitioner found itself at the end of that 2-year period without some other substitute which was immediately available on acceptable terms. Therefore, when petitioner found at the expiration of this 2-year period that the new occupant was interested in remaining for a further term, petitioner sublet the entire Ackel property for an additional 5 years beginning on February 1, 1938, but sooner terminable at petitioner's option after 3 years from that date. Thereafter petitioner continued to try to find means with which to finance the expansion; and when it succeeded in doing so in 1941, it terminated this sublease, and proceeded to have the structural alterations made which were involved in achieving the contemplated expansion.
Although the record is not without some suggestion that before the end of the base period petitioner, possibly because of the discouraging turn of events, at least suspended if not substantially abandoned its interest and intent in carrying through the expansion and put off the expansion for further examination at some indefinite time in the future, we think the facts and circumstances on the whole show rather a continuing, active interest in expansion and a continuing, persistent search for a way of financing it. True, there are facts which make suspect a claim that petitioner continued to be seriously "committed" to enlargement of the theatre, such as the long period of some six years between petitioner's lease of the adjoining Ackel premises and the consummation of the enlargement, and petitioner's sublease of the Ackel property for a minimum period of three years, beginning in the base period and extending beyond the end of the base period, during which petitioner disabled itself from making the enlargement. We find, however, that these facts are largely explained by the remainder of the record in a manner which does not negate the continued existence of a substantially unabated intent and effort to enlarge the theatre. The circumstances mentioned, rather than indicating an abandonment or suspension of prior intent, seem to us in the context of this record to reflect a subsisting attempt on petitioner's part to cope with and resolve its difficulties in a way which would minimize potential losses and yet permit it to realize its objective of expansion.
While petitioner's failure to contract during the base period for the necessary alterations incident to expansion may be taken into account, it is not necessarily conclusive of the question of commitment. That is made clear by the history of the statute, as is shown in the statement of the Senate Committee on Finance that "the commitments made need not take the form of legally binding contracts only." S. Rept. No. 1631, 77th Cong., 2d Sess., pp. 201-202. See also E. P. C. 15, 1947-1 C. B. 89, amending Bulletin on section 722, p. 58: "Progress to the point where the taxpayer could not withdraw without substantial detriment may be given substantial weight in determining whether or not taxpayer has committed itself * * *. On the other hand, commitment claims are not to be rejected solely on the ground that taxpayers which have otherwise complied with all of the essentials in commitment cases may, neverthless, be in a position where they might have withdrawn without substantial detriment prior to January 1, 1940." We think it incorrect to say on this record that petitioner could have withdrawn from enlargement of the theatre without incurring "substantial detriment"; the evidence does not show, for example, that it was able to recoup the bonus of $7,500 it paid on originally leasing the Ackel property, and it was a matter of speculation whether it would be able to recover the amount of rent for which it became liable for the remainder of the term of that lease. Even if we were to assume, however, that petitioner did not proceed during the base period to a point from which it could not withdraw without substantial detriment, we would still be satisfied, on all the facts and circumstances, that it had adopted a course of action within the statute which resulted in the enlargement of the theatre. If petitioner failed to proceed beyond such a point, it was due to the difficulties which it encountered without fault or design on its part, and failure to progress further under those circumstances was not evidence of a change in its plans. The record as a whole shows in our opinion that petitioner made "changes in position unequivocally establishing the intent to make the changes [in capacity for production or operation]," and that is enough to establish the "commitment" required by the statute. S. Rept. No. 1631, 77th Cong., 2d Sess., p. 202; see also Treasury Regulations 112, sec. 35.722-3 (d).
The "commitment" provision of (b) (4) was added to section 722 by the Revenue Act of 1942, section 222 (a). As that provision was introduced by the Committee on Ways and Means of the House, it required the post-1939 change in capacity for production or operation to be a result of "commitments made prior to January 1, 1940, binding the taxpayer to make the change * * *." (Emphasis added.) H. R. 7378, 77th Cong., 2d Sess.; see also H. Rept. No. 2333, 77th Cong., 2d Sess., p. 146. The quoted language was deleted in the Senate and in its place there was put the wording ultimately adopted as law, namely, "a course of action to which the taxpayer was committed prior to January 1, 1940." In explaining the purpose motivating this amendment, the Senate Committee on Finance stated that "Your committee has made a clarifying amendment to this provision to make it manifest that the commitments made need not take the form of legally binding contracts only. * * * A course of action to which the taxpayer was committed may be evidenced by a contract, the expenditure of money in the commencement of the desired changes, or other changes in position unequivocally establishing the intent to make the changes." (Emphasis added.) S. Rept. No. 1631, 77th Cong., 2d Sess., pp. 201-202.
The mere existence of a change in the character of the business within (b) (4) is not enough, however, to entitle petitioner to relief under section 722. Petitioner must also prove that, because of such change, its actual average base period net income does not reflect the normal operation during the base period of the business as changed, and it must also establish a fair and just amount representing normal base period earnings for the changed business.
Respondent contends that petitioner has failed to prove compliance with these additional requirements, and that in any event it therefore must be denied relief. Respondent points out that the average base period net income of $4,422.17 used by petitioner (computed by use of the section 713 (f) growth formula) was about twice as great as the average of its excess profits net income for the base period years, which amounted only to $2,179.17; and respondent contends that in such circumstances petitioner must prove, if it is to get any relief, that it is entitled to a constructive average base period net income large enough to produce a credit in excess of the credit computed under the growth formula. Irwin B. Schwabe Co., 12 T.C. 606, 613-614. While petitioner's proof is not as complete as might be desired, we are convinced on the record that its average base period net income even under the growth formula does not reflect the normal base period earnings of Studio Theatre enlarged to a capacity of 518 seats, and we are satisfied on all the evidence that, because of the expansion in seating capacity, petitioner is entitled to a constructive average base period net income which is $1500 more than its average base period net income of $4,422.17 under the growth formula.
Expansion in the theatre's seating capacity could have no effect in increasing petitioner's base period income unless it would have had customers for those additional seats. If seating capacity was not a factor which limited petitioner's base period earnings, then obviously it cannot be said that it would have enjoyed greater earnings with greater capacity. Indeed, to the extent that additional capacity would have imposed higher expenses without bringing a comparable increase in customers and revenues, petitioner's net base period earnings would have declined rather than increased. It was therefore incumbent on petitioner to show that it lost customers because of insufficient seating capacity during base period years, and to prove the extent to which its net income would have increased, after allowance for increased expenses which would have been incurred, if its theatre during the base period had 518 rather than 337 seats. Cf. Green Spring Dairy, Inc., 18 T.C. 217, 237-240.
The record shows that during the base years Studio Theatre had periods of "peak attendance," which recurred on certain days of the week and at certain times of the day, and that during such periods there was a convergence of customers seeking admission to the theatre. It further appears in the record that at such times queues of waiting customers outside the theatre were not uncommon, due to the limited seating capacity of the theatre, and that not infrequently it happened, in such circumstances, that some persons would not wait long enough to be seated and others, seeing a line for admission to the theatre, would not wait at all. Such persons were lost as customers because the seating capacity was not larger during base period years. It may well have been, as respondent emphasizes, that on many such days the theatre had not reached its "saturation point," in the sense that the aggregate number of persons admitted for all the performances during the day was less than the maximum number of persons who could have been accommodated throughout the entire day even by a theatre with 337 seats. Petitioner nevertheless could lose customers on such days because of the irregular and inconstant flow of customers; on the same day there might be times of surplus seating capacity and times of insufficient seating capacity. We are satisfied that there were concentrations of customers during these times of "peak demand" which the 337-seat capacity could not absorb, resulting in a loss of revenue which could have been avoided had a larger seating capacity been available.
The proof leaves us somewhat in doubt as to the numbers of customers and the amounts of revenue thus lost. We think petitioner has failed to establish that it could have filled substantially all 518 seats with any appreciable regularity if they had existed during the base period years. The proof is also somewhat unsatisfactory as to the extent to which petitioner's expenses would have risen as a result of these additional seats. While we believe from the record that they would have been somewhat less than the resulting increase in revenues, we are not satisfied that they would have been as insignificant as petitioner contends. Such expenses as salaries and compensation and the cost of utilities would have remained substantially the same or would have risen only a little. On the other hand, there can be little doubt that there would have been a substantial increase in depreciation deductions, resulting from the alterations and equipment necessary to make the enlargement. Taking into account all of the facts and circumstances relating to the effect of the expanded seating capacity on petitioner's revenues from admissions and on its expenses of operation, and considering the record as a whole, we find the evidence to establish that petitioner's average base period net income of $4,422.17, as determined under the growth formula, does not reflect the normal earnings of Studio Theatre with a capacity of 518 seats; and that, because of the increase in seating capacity, petitioner is entitled to a constructive average base period net income which is $1,500 more than the foregoing actual average base period net income of $4,422.17.
Petitioner claims that the "changes" made in the theatre in 1942 entitled it to relief because of the impact on its earnings, not only of a rise in income from admissions to the theatre, but also of an alleged increase in its sales of certain confectionary items such as candy and popcorn. Petitioner began to sell such items during the base period, through vending machines placed in the theatre lobby by an operator which paid petitioner a commission. In 1941, this arrangement was discontinued, and petitioner installed its own candy "counter" in the lobby in place of those vending machines. In 1942, when the seating capacity of the theatre was increased, the space in the lobby was enlarged by moving forward the doors behind the box-office at the entrance to the theatre, and a second candy "counter" was also installed outside those doors astride the theatre entrance. While the testimony in this connection is somewhat confusing, that is our understanding from the record of the sequence and nature of events relating to petitioner's sale of candy and popcorn.
The claim petitioner urges in these circumstances is rather uncertain. While petitioner stated in the claim it filed with respondent that it started to sell such items during 1938, petitioner does not seem to rely for relief on the fact of commencement of such sales during the base period. If it means to press a claim based on that fact, it must be unsuccessful if only for failure of proof that its normal earnings from those items, under the arrangement which existed during the base period for their sale, were not adequately reflected in the higher average base period net income which resulted from use of the growth formula of section 713 (f). Cf. Irwin B. Schwabe Co., 12 T.C. 606. If petitioner's claim for relief depends on the installation of its own candy counter in 1941, we are unable to find the necessary "commitment" by petitioner to that development prior to January 1, 1940. The only "commitment" we have been able to find on petitioner's part relates to expansion in the seating capacity of the theatre; that took place in 1942 and, on the evidence, has not been shown to have had any connection with the installation of the candy "counter" more than a year earlier.
The claim petitioner makes with respect to its sales of candy and popcorn seems to be based rather on the alterations petitioner made in enlarging the theatre in 1942, and, while not articulated too well, seems to rest on the dual assertion that the new "outside-counter" would contribute substantially to such sales by reaching persons outside the theatre, and that the old "inside-counter" would add to sales for the reason that enlargement of the lobby made the latter "counter" more readily accessible to patrons already admitted to the theatre. We are unable to find on the record, however, that these "changes" in 1942 relating to sales of candy and popcorn were the result of a course of action to which petitioner was committed prior to January 1, 1940.
Moreover, we are unable to find that the "changes" made in 1942 with respect to sales of candy and popcorn worked a change in the character of petitioner's business within (b) (4). Those "changes" were not of sufficient scope or importance, so far as petitioner's operations were concerned, to qualify as a change in the character of its business. While commencement of the sale of candy and popcorn in a chain of more than fifteen theatres owned by a taxpayer may be of sufficient business importance to it to qualify as a change in the character of its business (cf. Jefferson Amusement Co., 18 T.C. 44), it does not follow that petitioner's addition of a second "counter" in a single theatre, in which such items were already being sold, is of comparable consequence to warrant similar treatment. Even less significant for petitioner, on the evidence before us, was the action taken in 1942 with respect to the "indoor-counter." The record in this case leaves us with no doubt whatever that under the statute there was no substantial difference made in petitioner's capacity for production or operation and no change in the character of its business in 1942 in connection with its sales of candy and popcorn. Cf. Treasury Regulations 112, sec. 35.722-3 (d); Farmers Creamery Co. of Fredericksburg, Va., 18 T.C. 241, 250-254; Clermont Groves, Inc., 17 T.C. 1616, 1621-1622; Wisconsin Farmer Co., 14, T. C. 1021, 1028.
Respondent asserts that petitioner derived abnormal income during the base period as a result of its connection with Paramount Pictures, Incorporated, which controlled a 50 per cent stock interest in petitioner, and that a reconstruction under section 722 must be adjusted to exclude such income. The record is insufficient to establish, however, that "abnormal income" was in fact realized by petitioner because of that relationship or, if it was, the amount thereof, and there is consequently no occasion to pass on the matter.
Reviewed by the Special Division.


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As far as I know, ProMods won't be building anything in Transnistria, just because they suppose it'll be a "political conflict", and people will be offended. Either way, they don't have plans for Odessa, only the western part of Ukraine, which is actually a long-term plan.
Barrett_killz wrote: As far as I know, ProMods won't be building anything in Transnistria, just because they suppose it'll be a "political conflict", and people will be offended. Either way, they don't have plans for Odessa, only the western part of Ukraine, which is actually a long-term plan.
Those areas are totally different and can't be compared.
There was no armed conflict in Transnistria since July 1992, but instead there were a few incidents between the russian military and the locals. As I told before, my father fought alongside moldovan army/police in 1992, against the russians and cossacks, and I won't be offended to see that area in a game. Come on, guys..
Even if you wouldn't be offended some other people could be.
In my opinion we have bigger fish to fry. The BRP is going fairly well, Spain has... roadblocks of sorts, the UK has recieved a marvelous amount of facelifts (and a few little areas), Estonia and Latvia are far more "populated" in terms of road networks, Pyce (Ruse) got a rebuild and Germany's almost done. Not to mention all the work done in Iceland! Essentially, that sliver of territory is really, really minor at the moment. Let's also not forget how utterly MASSIVE Ukraine is. Imagine driving from Antwerp to Siedlce and that's about the horizontal length of Ukraine. It's quite easy to see why building Ukraine as a whole is not even on the table at the moment. The team has demonstrated fantastic forward-thinking capabilities and the success of the mod has demonstrated this. I reiterate; let the people build. They have done fantastic so far and there's no reason to think that the future is not promising, as in my opinion, this project will only continue to grow in quality and playability.
Kobra2112 wrote: It's quite easy to see why building Ukraine as a whole is not even on the table at the moment.
Unfortunately Ukraine is really low priority at the moment. According to the most recent pictures of RusMap, there will be included Volgograd in the next version and without the Ukraine, you will have to make a huge detour via Belarus. That's why it would be great to see Ukraine added, but you are absolutely right, let the people build what they want to build and one day, we will also get the Ukraine.
ScuL wrote: #2 Transnistria has a self-acclaimed status but is recognised by no other country apart from independent regions.
This argument would it make even easier to build Transnistria in my opinion. We have international law and referring to international law, Transnistria is part of Moldova.
Nevertheless, in my opinion even more people would be offended if Transnistria wouldn't be included at all than people would be if Transnistria would be titled as part of Moldova or as independent. Same goes for Kosovo, where the status by international law is very unsure. What I mean is, that those regions are in fact there, they exist, the road system there exists, no matter in which country they are. It would be highly unfair not to include it in my opinion and furthermore, it can also be interpreted politically along the lines of: "Finish the conflict and ProMods will include the part of the country".
Moreover, the argument, that regions will not be included because you might offend some people is not valid at all. Then, you wouldn't even be allowed to include Catalonia, the Basque country or even Scotland, because there will of course be people who are for independence of those regions/countries.
Summarizing, it is of course totally up to you at ProMods, what to include or not, but I think, it would just make sense to include the actual status of road systems in the whole of Europe just as it is to have a complete Europe one day and no holes inbetween, just because of the possibility that people might get offended by your decision of adding a certain region to a certain country or not. The discussion will also never end, if you don't include those regions, whereas most people will accept the way you add regions like Transnistria by sticking to international law and what it says. International law is just an international fact that most people will understand.
Maybe one day, someone will take over such a project, and make it compatible with ProMods and RusMap, such as "Project Balkans".
What about with Bulgaria? Is it something that would be developed under this for more Bulgarian cities? I'd really love to see Bulgaria get developed, but don't know if it would be a separate project or if it would be developed maybe under Romania Edition?