title: Bitola

text: During the battle of Bitola in 1015 between a Bulgarian army under the command of the voivode Ivats and a Byzantine army led by the "strategos" George Gonitsiates, the Bulgarians were victorious and the Byzantine Emperor Basil II had to retreat from the Bulgarian capital Ohrid, whose outer walls were by that time already breached by the Bulgarians. Afterwards Ivan Vladislav moved the capital from Ohrid to Bitola, where he re-erected the fortress. However, the Bulgarian victory only postponed the fall of Bulgaria to Byzantine rule in 1018.


title: Bitola

text: As a military, political and religious center, Bitola played a very important role in the life of the medieval society in the region, prior to the Ottoman conquest in the mid-14th century. On the eve of the Ottoman conquest, Bitola (Monastir in Ottoman Turkish) experienced great growth with its well-established trading links all over the Balkan Peninsula, especially with big economic centers like Constantinople, Thessalonica, Ragusa and Tarnovo. Caravans carrying various goods came and went from Bitola.


title: Bitola

text: From 1382 to 1912, Bitola was part of the Ottoman Empire, at which time it was called Monastir. Fierce battles took place near the city during the Ottoman conquest. Ottoman rule was completely established after the death of Prince Marko in 1395 when the Ottoman Empire established the Sanjak of Ohrid as a part of the Rumelia Eyalet and one of the earliest established sanjaks in Europe. Before it became part of the Ottoman Empire in 1395 Bitola was part of the realm of Prince Marko. Initially its county town was Bitola and later it was Ohrid, so it was sometimes referred to as the Sanjak of Monastir and sometimes as the Sanjak of Bitola.


title: Bitola

text: After the Austro-Ottoman wars, the trade development and the overall prosperity of the city declined. But in the late 19th century, it again became the second-largest city in the wider southern Balkan region after Thessaloniki.


title: Bitola

text: Between 1815 and 1822, the town was ruled by the Albanian Ali Pasha as part of the Pashalik of Yanina.


title: Bitola

text: During the Great Eastern Crisis, the local Bulgarian movement of the day was defeated when armed Bulgarian groups were repelled by the League of Prizren, an Albanian organisation opposing Bulgarian geopolitical aims in areas like Bitola that contained an Albanian population. Nevertheless, in April 1881, an Ottoman army captured Prizren and suppressed the League’s rebellion.


title: Bitola

text: In 1874, Manastır became the center of Monastir Vilayet which included the sanjaks of Debra, Serfidze, Elbasan, Manastır (Bitola), Görice and the towns of Kırcaova, Pirlepe, Florina, Kesriye and Grevena.


title: Bitola

text: Traditionally a strong trading center, Bitola was also known as "the city of the consuls". In the final period of Ottoman rule (1878–1912), Bitola had consulates from twelve countries. During the same period, there were a number of prestigious schools in the city, including a military academy that, among others, was attended by the Turkish reformer Mustafa Kemal Atatürk. In 1883, there were 19 schools in Monastir, of which 11 were Greek, 5 were Bulgarian and 3 were Romanian. In Bitola, besides the schools where Ottomanism and Turkism flourished in the 19th century, schools of various nations were also opened. These institutions, which were very effective in increasing the education level and the rate of literacy, caused the formation of a circle of intellectuals in Bitola. Bitola was also the headquarters of many cultural organizations at that time.


title: Bitola

text: According to a 1911 Ottoman census, there were 350,000 Greeks, 246,000 Bulgarians and 456,000 Muslims in the vilayet of Manastır, however the basis of the Ottoman censuses was the millet system where people were assigned an ethnicity according to their religion. Therefore, all Sunni Muslims were categorised as "Turks" even though many of them were Albanians, while all members of the Greek Orthodox church were listed as "Greeks" although this group was composed of Aromanians, Slavs, and Tosk Albanians, in addition to the Greeks which were numbered at ~100,000. The Slavic-speakers were divided between the Bulgarian majority and a small Serbian minority.


title: Bitola

text: Bitola's population itself was greatly diverse. It numbered some 50,000 at the end of the 19th century. There were around 7,000 Aromanians, most of whom fully embraced the Hellenic culture, although some preferred the Romanian culture. Bitola also had a significant Muslim population - 11,000 (Turks, Roma, and Albanians) as well as a Jewish community of 5,200. The Slavic-speakers were divided between the Bulgarian Exarchate - 8,000, and the Greek Patriarchate - 6,300.


title: Bitola

text: In 1894, Manastır was connected with Thessaloniki by train. The first motion picture made in the Balkans was produced by the Aromanian Manakis brothers in Manastır in 1903. In their honour, the annual Manaki Brothers International Cinematographers Film Festival is held in Bitola since 1979.


title: Bitola

text: In November 1905, the Secret Committee for the Liberation of Albania, a secret organization formed to fight for the liberation of Albania from the Ottoman Empire, was founded by Bajo Topulli and other Albanian nationalists and intellectuals. Three years later, the Congress of Manastir of 1908, which standardized the modern Albanian alphabet, was held in the city. The congress was held at the house of Fehim Zavalani. Mit'hat Frashëri was chairman of the congress. The participants in the Congress were prominent figures from the cultural and political life of Albanian-inhabited territories in the Balkans, and the Albanian diaspora.


title: Bitola

text: The Bitola region was a stronghold of the Ilinden Uprising. The uprising was conceived in 1903 in Thessaloniki by the Internal Macedonian Revolutionary Organization (IMRO). The uprising in the Bitola region was planned in Smilevo village in May 1903. Battles were fought in the villages of Bistrica, Rakovo, Buf, Skocivir, Paralovo, Brod, Novaci, Smilevo, Gjavato, Capari and others. Smilevo was defended by 600 rebels led by Dame Gruev and Georgi Sugarev. They were defeated and the villages were burned.


title: Bitola

text: In 1912, Montenegro, Serbia, Bulgaria and Greece fought the Ottomans in the First Balkan War. After a victory at Sarantaporo, Greek troops advanced towards Monastir but were defeated by the Ottomans at Sorovich. The Battle of Monastir (16–19 November 1912) led to Serbian occupation of the city. According to the Treaty of Bucharest, 1913, the region of Macedonia was divided into three parts among Greece, Serbia and Bulgaria. Monastir was ceded to Serbia and its official name became the Slavic toponym "Bitola".


title: Bitola

text: During World War I Bitola was on the Salonica front. Bulgaria, a Central Power, took the city on 21 November 1915, while the Allied forces recaptured it in 1916. Bitola was divided into French, Russian, Italian and Serbian sections, under the command of French general Maurice Sarrail. Until Bulgaria's surrender in late autumn 1918, Bitola remained a front line city and was bombarded almost daily by air bombardment and artillery fire and was nearly destroyed.


title: Bitola

text: At the end of World War I Bitola was restored to the Kingdom of Serbia, and, consequently, in 1918 became part of the Kingdom of Serbs, Croats and Slovenes, which was renamed Yugoslavia in 1929. Bitola became one of the major cities of the Vardarska banovina.


title: Bitola

text: During World War II (1939–45), the Germans (on 9 April 1941) and Bulgarians (on 18 April 1941) took control of the city. But in September 1944, Bulgaria switched sides in the war and withdrew from Yugoslavia. On 4 November, the 7th Macedonian Liberation Brigade entered Bitola after the German withdrawal. The historical Jewish community, of Sephardic origin, lived in the city until World War II, when some were able to immigrate to the United States and Chile. On 11 March 1943 the Bulgarians deported the vast majority of the Jewish population (3276 Jews) to Treblinka extermination camp. After the end of the war, SR Macedonia was established within SFR Yugoslavia. In 1945, the first Gymnasium (named "Josip Broz Tito") to use the Macedonian language, was opened in Bitola.


title: Bitola

text: The city has many historical building dating from many historical periods. The most notable ones are from the Ottoman age, but there are some from the more recent past.


title: Bitola

text: Širok Sokak (, meaning "Wide Alley") is a long pedestrian street that runs from Magnolia Square to the City Park.


title: Bitola

text: It is unknown when Bitola's clock tower was built. Written sources from the 16th century mention a clock tower, but it is not clear if it is the same one. Some believe it was built at the same time as St. Dimitrija Church, in 1830. Legend says that the Ottoman authorities collected around 60,000 eggs from nearby villages and mixed them in the mortar to make the walls stronger.


title: Bitola

text: The tower has a rectangular base and is about 30 meters high. Near the top is a rectangular terrace with an iron fence. On each side of the fence is an iron console construction which holds the lamps for lighting the clock. The clock is on the highest of three levels. The original clock was replaced during World War II with a working one, given by the Nazis because the city had maintained German graves from World War I.


title: Bitola

text: The massive tower is composed of walls, massive spiral stairs, wooden mezzanine constructions, pendentives and the dome. During the construction of the tower, the façade was simultaneously decorated with simple stone plastic.


title: Bitola

text: The Church of Saint Demetrius was built in 1830 with voluntary contributions of local merchants and craftsmen. It is plain on the outside, as all churches in the Ottoman Empire had to be, but lavishly decorated with chandeliers, a carved bishop throne and an engraved iconostasis on the inside. According to some theories, the iconostasis is a work of the Mijak engravers. Its most impressive feature is the arc above the imperial quarters with modeled figures of Jesus and the apostles.


title: Bitola

text: Other engraved wood items include the bishop's throne made in the spirit of Mijak engravers, several icon frames and five more-recent pillars shaped like thrones. The frescoes originate from two periods: the end of the 19th century, and the end of World War I to the present. The icons and frescoes were created thanks to voluntary contributions of local businessmen and citizens. The authors of many of the icons had a vast knowledge of iconography schemes of the New Testament. The icons show a great sense of color, dominated by red, green and ochra shades. The abundance of golden ornaments is noticeable and points to the presence of late-Byzantine artwork and baroque style. The icon of Saint Demetrius is signed with the initials "D. A. Z.", showing that it was made by iconographer Dimitar Andonov the zograph in 1889. There are many other items, including the chalices made by local masters, a darohranilka of Russian origin, and several paintings of scenes from the New Testament, brought from Jerusalem by pilgrims.


title: Bitola

text: The opening scenes of the film "The Peacemaker" were shot in the "Saint Dimitrija" church in Bitola, as well as some "Welcome to Sarajevo" scenes.


title: Bitola

text: Heraclea Lyncestis () was an important ancient settlement from the Hellenistic period till the early Middle Ages. It was founded by Philip II of Macedon by the middle of the 4th century BC. Today, its ruins are in the southern part of Bitola, from the city center.


title: Bitola

text: Situated near the city centre, the covered bazaar () is one of the most impressive and oldest buildings in Bitola from the Ottoman period. With its numerous cupolas that look like a fortress, with its tree-branch-like inner streets and four large metal doors it is one of the biggest covered markets in the region.


title: Bitola

text: It was built in the 15th century by Kara Daut Pasha Uzuncarsili, then Rumelia's Beylerbey. Although the bazaar appears secure, it has been robbed and set on fire, but has managed to survive. The Bezisten, from the 15th to the 19th centuries, was rebuilt, and many stores, often changing over time, were located there. Most of them were selling textile and other luxurious fabrics. At the same time the Bezisten was a treasury, where in specially made small rooms the money from the whole Rumelian Vilaet was kept, before it was transferred into the royal treasury. In the 19th century the Bezisten contained 84 shops. Today most of them are contemporary and they sell different types of products, but despite the internal renovations, the outwards appearance of the structure has remained unchanged.


title: Bitola

text: The Gazi Hajdar Kadi Mosque is one of the most attractive monuments of Islamic architecture in Bitola. It was built in the early 1560s, as the project of the architect Mimar Sinan, ordered by the Bitola kadija Ajdar-kadi. Over time, it was abandoned and heavily damaged, and at one point used as a stare, but recent restoration and conservation has restored to some extent its original appearance.


title: Bitola

text: The Jeni Mosque is located in the center of the city. It has a square base, topped with a dome. Near the mosque is a minaret, 40 m high. Today, the mosque's rooms house permanent and temporary art exhibitions. Recent archaeological excavations have revealed that it has been built upon an old church.


title: Bitola

text: The Ishak Çelebi Mosque is the inheritance of the kadi Ishak Çelebi. In its spacious yard are several tombs, attractive because of the soft, molded shapes of the sarcophagi.


title: Bitola

text: The old bazaar (Macedonian: "Стара Чаршија") is mentioned in a description of the city from the 16th and the 17th centuries. The present bezisten does not differ much in appearance from the original one. The bezisten had eighty-six shops and four large iron gates. The shops used to sell textiles, and today sell food products.


title: Bitola

text: The Deboj Bath is a Turkish bath (hamam). It is not known when exactly it was constructed. At one point, it was heavily damaged, but after repairs it regained its original appearance: a façade with two large domes and several minor ones.


title: Bitola

text: Bitola is the economic and industrial center of southwestern North Macedonia. Many of the largest companies in the country are based in the city. The Pelagonia agricultural combine is the largest producer of food in the country. The Streževo water system is the largest in North Macedonia and has the best technological facilities. The three thermoelectric power stations of REK Bitola produce nearly 80% of electricity in the state. The Frinko refrigerate factory was a leading electrical and metal company. Bitola also has significant capacity in the textile and food industries.


title: Bitola

text: There is only one television station in Bitola: Tera, few regional radio stations: the private Radio 105 (Bombarder), Radio 106,6, UKLO FM, Radio Delfin as well as a local weekly newspaper — Bitolski Vesnik.


title: Bitola

text: The Bitola Municipality Council () is the governing body of the city and municipality of Bitola. The city council approves and rejects projects that would have place inside the municipality given by its members and the Mayor of Bitola. The Council consists of elected representatives. The number of members of the council is determined according to the number of residents in the community and can not be fewer than nine nor more than 33. Currently the council is composed of 31 councillors. Council members are elected for a term of four years.


title: Bitola

text: Examining matters within its competence, the Council set up committees. Council committees are either permanent or temporary.


title: Bitola

text: The main football team is FK Pelister and they play at the Tumbe Kafe Stadium which has a capacity of 8,000. Gjorgji Hristov, Dragan Kanatlarovski, Toni Micevski, Nikolče Noveski, Toni Savevski and Mitko Stojkovski are some of the Bitola natives to start their careers with the club.


title: Bitola

text: The main handball club and most famous sports team from Bitola is RK Eurofarm Pelister. RK Eurofarm Pelister 2 is the second club from the city and both teams play their games at the Sports Hall Boro Čurlevski.


title: Bitola

text: During Ottoman times, Bitola had a significant Aromanian population, bigger than the Slavic and Jewish ones. In 1901, the Italian consul to the Ottoman Empire in Bitola said that "Undoubtedly, Koutzo-Vlach [Aromanian] population in Bitola is most significant in this town in terms of number of inhabitants, social status and importance in trade".


title: Bitola

text: Bitola is a bishopric city and the seat of the Diocese of Prespa- Pelagonia. In World War II the diocese was named Ohrid - Bitola. With the restoration of the autocephaly of the Macedonian Orthodox Church in 1967, it got its present name Prespa- Pelagonia diocese which covers the following regions and cities: Bitola, Resen, Prilep, Krusevo and Demir Hisar.


title: Bitola

text: Held in memory of the first cameramen on the Balkans, Milton Manaki, every September the Film and Photo festival "Brothers Manaki" takes place. It is a combination of documentary and full-length films that are shown. The festival is a world class event with high recognition from press. A number of high-profile actors such as Catherine Deneuve, Isabelle Huppert, Victoria Abril, Predrag Manojlovic, Michael York, Juliette Binoche, and Rade Sherbedgia have attended.


title: Bitola

text: Every year, the traditional folk festival "Ilinden Days" takes place in Bitola. It is a 4-5 day festival of music, songs, and dances that is dedicated to the Ilinden Uprising against the Turks, where the main concentration is placed on the folk culture of North Macedonia. Folk dances and songs are presented with many folklore groups and organizations taking part .


title: Bitola

text: In the last few years, the art exhibition "Small Monmartre of Bitola" that is organized by the art studio "Kiril and Metodij" has turned into a successful children's art festival. Children from all over the world come to create art, making a number of highly valued art pieces that are presented in the country and around the world. "Small Monmartre of Bitola" has won numerous awards and nominations.


title: Bitola

text: Bitolino is an annual children's theater festival held in August with the Babec Theater. Every year professional children's theaters from all over the world participate in the festival. The main prize is the grand prix for best performance.


title: Bitola

text: Every May, Bitola hosts the international children's song festival Si-Do, which in recent years has increased in attendance. Children from all over Europe participate in this event which usually consists of about 20 songs. This festival is supported by ProMedia which organizes the event with a new topic each year. Many Macedonian musicians have participated in the festival including: Next Time and Karolina Goceva who also represented North Macedonia at the Eurovision Song Contest.


title: Bitola

text: Interfest is an international festival dedicated mainly to classical music where musicians from around the world play their classical pieces. In addition to the classical music concerts, there are also few nights for pop-modern music, theater plays, art exhibitions, and a day for literature presentation during the event. In the last few years there have been artists from Russia, Slovakia, Poland, and many other countries.


title: Bitola

text: As Bitola has been called the city with most pianos, one night of the festival is dedicated to piano competitions. One award is given for the best young piano player, and another for competitors over 30.


title: Bitola

text: The Akto Festival for Contemporary Arts is a regional festival. The festival includes visual arts, performing arts, music and theory of culture. The first Akto festival was held in 2006. The aim of the festival is to open the cultural frameworks of a modern society through "recomposing" and redefining them in a new context. In the past, the festival featured artists from regional countries like Slovenia, Greece or Bulgaria, but also from Germany, Italy, France and Austria.


title: Bitola

text: Is annual festival of monodrama held in April in organization of Centre of Culture of Bitola every year many actors from all over the world come in Bitola to play monodramas.


title: Bitola

text: Is a cultural and tourist event which has existed since 2007. The founder and organizer of the festival is the Association of Citizens Center for Cultural Decontamination Bitola. The festival is held every year in mid-July in the heart of the old Turkish bazaar in Bitola, as part of Bitola Cultural Summer Bit Fest.


title: Bitola

text: St. Clement of Ohrid University of Bitola (. Климент Охридски — Битола) was founded in 1979, as a result of an increasing demand for highly skilled professionals outside the country's capital. Since 1994, it has carried the name of the Slavic educator St. Clement of Ohrid. The university has institutes in Bitola, Ohrid, and Prilep, and its headquarters is in Bitola. It has become a well established university, and cooperates with University of St. Cyril and Methodius from Skopje and other universities in the Balkans and Europe. The following institutes and scientific organizations are part of the university:


title: Fowler's position

text: In medicine, Fowler's position is a standard patient position in which the patient is seated in a semi-sitting position (45-60 degrees) and may have knees either bent or straight. Variations in the angle are denoted by high Fowler, indicating an upright position at approximately 90 degrees and semi-Fowler, 30 to 45 degrees; and low Fowler, where the head is slightly elevated." It is an intervention used to promote oxygenation via maximum chest expansion and is implemented during events of respiratory distress. Fowler's position facilitates the relaxing of tension of the abdominal muscles, allowing for improved breathing. In immobile patients and infants, the Fowler's position alleviates compression of the chest that occurs due to gravity. Fowler's position increases comfort during eating and other activities, is used in postpartum women to improve uterine drainage, and in infants when signs of respiratory distress are present. Fowler's position is also used when oral or nasal gastric feeding tubes have been implemented as it minimizes the risk of aspiration. Peristalsis and swallowing are aided by the effect of gravitational pull.


title: Fowler's position

text: It is named for George Ryerson Fowler, who saw it as a way to decrease the mortality of peritonitis: Accumulation of purulent material under the diaphragm led to rapid systemic sepsis and septic shock, whereas pelvic abscesses could be drained through the rectum.


title: Fowler's position

text: The Semi-Fowler's position is a position in which a patient, typically in a hospital or nursing home in positioned on their back with the head and trunk raised to between 15 and 45 degrees, although 30 degrees is the most frequently used bed angle. The elevation is less than that of the Fowler's position, and may include the foot of the bed being raised at the knee to bend the legs.The position is useful in promoting lung expansion as gravity pulls the diaphragm downward, allowing for expansion and ventilation. It is also recommended during gastric feeding to reduce the risk of regurgitation and aspiration. During childbirth, the semi-Fowler's position is preferred over the full-Fowler's as it is generally more comfortable for the mother, and reduces the need for analgesics and surgical interventions such as operative vaginal delivery or cesarean sections. The semi-Fowler's position is also indicated when assessing the jugular veins.


title: Fowler's position

text: The high Fowler's position is a position in which a patient, typically in a hospital, is placed when the head of the bed needs to be elevated as high as possible. The upper half of the patient's body is between 60 degrees and 90 degrees in relation to the lower half of their body. The legs of the patient may be straight or bent. This position is also required postoperatively for pneumonectomy patients. This position is known colloquially as "sitting up".


title: Fowler's position

text: This position is frequently used when feeding a patient (especially one on feeding precautions), for radiology, needing to take a specific type of x-ray at the bedside, (at times) when a breathing treatment is being given to the patient, when the patient is having difficulty breathing, for nasogastric tube insertion, for dependent drainage after abdominal surgery, grooming, etc.


title: Insomnia (novel)

text: Insomnia is a 1994 horror/fantasy novel by American writer Stephen King. It follows retired widower Ralph Roberts whose increasing insomnia allows him to perceive auras and other hidden things, leading him to join a conflict between the forces of the Purpose and the Random. Like "It" and "Dreamcatcher", the story is set in the fictional town of Derry, Maine. It includes connections to other Stephen King stories, particularly his novel series "The Dark Tower".


title: Insomnia (novel)

text: The story is set in the fictional town of Derry, Maine. Retiree Ralph Roberts encounters his formerly good-natured acquaintance Ed Deepneau at the local airfield. Ed is aggressive and swearing obscenely at a driver he accuses of secretly transporting fetal tissue from abortions. Some months later, Ralph (now a widower) encounters Ed's wife Helen who has been badly beaten by her husband after having signed a pro-choice related petition. Months later, Helen leaves Ed and hides at a women's shelter.


title: Insomnia (novel)

text: Ralph begins to suffer from sleep maintenance insomnia, waking earlier each night until he is barely able to sleep an hour each night. As his insomnia develops, Ralph begins to see things invisible and intangible to others: colorful manifestations of life-force surrounding people (auras), and diminutive white-coated beings he calls "little bald doctors," based on their appearance. He gradually concludes these are not hallucinations but genuine things present on a different level of reality. He realizes that Ed Deepneau also sees these things. Ralph's friend Lois Chasse admits to him that she too has recently begun seeing auras which she can interpret.


title: Insomnia (novel)

text: Ralph and Lois encounter two bald doctors, calling themselves Clotho and Lachesis, who act with dignity and free people from life when it is "their time" to pass away. A third bald doctor, Atropos, is a crazed rogue who seems to delight in disrupting lives and prematurely ending them. Ralph and Lois learn that life is largely governed by "The Purpose" and "The Random," forces or entities which are not enemies so much as opposites. Ed Deepneau is one of a few very rare beings who is not assigned to either force and can, therefore, greatly change existence. Ralph and Lois learn of the "Crimson King," a shape-shifting higher-dimensional villain who feeds on fear and grief and craves chaos to rule over. The Crimson King has sent Atropos to manipulate Deepneau as part of a plan to upset the entire order of the universe. Unable to intervene directly, Clotho and Lachesis, agents of the Purpose, gave Ralph and Lois insomnia to help them perceive, gain, and even access other levels of reality so they can defeat Atropos. The benign bald doctors describe these levels as beams of a "skyscraper," and Ralph has a vision of The Dark Tower, a representation of the multiverse.


title: Insomnia (novel)

text: Well-known and controversial pro-choice activist Susan Day is due to talk at the Derry civic center. Lois and Ralph see the building shrouded by a black aura, signifying a dark future. The Crimson King has been provoking Ed's feelings regarding abortion, turning him into a violent and paranoid fanatic. With a small plane containing C-4 explosives, Ed intends to make a kamikaze attack on the civic center during Susan Day's speech, killing her and everyone within. Lois and Ralph are resentful at being manipulated by outside forces but decide they must prevent the attack.


title: Insomnia (novel)

text: Allies of Ed Deepneau set fire to the shelter where Helen has been staying since leaving him. Ralph and Lois save the residents, then seek out Atropos. Ralph overcomes the malicious being, extracting a promise from Atropos that he will not interfere with him and Lois, knowing the little bald doctors are bound to their promises. Once released, Atropos torments Ralph with a vision of a car accident in the near future that will take the life of Helen's young daughter Natalie Deepneau. Her death will be retaliation for Atropos not being able to interfere with Ralph.


title: Insomnia (novel)

text: Ralph tells the benign bald doctors he will not stop Ed Deepneau unless they allow him to save Natalie Deepneau later, offering his own life for hers. A higher level entity briefly manifests, causing awe in the Clotho and Lachesis as it declares that Ralph's terms are acceptable. He and Lois learn that "almost all of reality has stopped to watch the events unfolding," as the success or failure of Ed's attack could affect all of reality. The Crimson King's true target is not the speaker Susan Day, as they had imagined, but a boy from the local shelter who will be in the audience: Patrick Danville, a young artist prophesied to one day play an instrumental role in preserving The Dark Tower (and thus the multiverse) and aiding in the defeat of the Crimson King. The Crimson King has repeatedly tried to end the life of a "messiah" but in Derry, a place of convergence, this is now possible.


title: Insomnia (novel)

text: Ed Deepneau takes off in his plane and Ralph fights him on board. The Crimson King manifests to prevent him from interrupting Ed's mission, but Ralph succeeds in causing the plane to crash some distance away from the center, surviving by shifting himself to a higher plane of reality before impact. Returning to his proper place and reality, Ralph and Lois fall in love and get married, gradually forgetting their adventures with the little bald doctors.


title: Insomnia (novel)

text: In an epilogue taking place some years later, Ralph again starts experiencing insomnia. He once again see auras and eventually remembers his adventure and the promise to exchange his life for Natalie Deepneau's. He arrives in time to see the car from his vision appear and veer towards Natalie. Ralph pushes Natalie to safety, losing his own life in the process. He dies peacefully with Lois at his side as Clotho and Lachesis watch over him.


title: Insomnia (novel)

text: The story mentions a historical serial killer, Raymond Andrew Joubert, a character from Stephen King's book "Gerald's Game".


title: Insomnia (novel)

text: Lois mentions the nearby town of Ludlow, the setting of Stephen King's story "Pet Sematary". Among the collected items Atropos has from people whose lives he has cut short, there is a shoe that belonged to Gage Creed, a character in "Pet Sematary".


title: Insomnia (novel)

text: Clothos and Lachesis explain an interpretation of the multiverse as a "skyscraper" and Ralph has a vision of the Dark Tower. Patrick Danville appears again in Stephen King's "Dark Tower" series. The protagonist of that series, the gunslinger Roland Deschain, is briefly mentioned in narration and it is shown that Patrick has visions of him. Other members of the Deepneau family appear in the book series. Insomnia briefly features the appearance of a benevolent being called the Green Man, whose color and energy imply he may be connected to the god-like turtle being Maturin or the entity Gan, both of whom feature in the "Dark Tower" series. The Crimson King is a major foe in the same book series, though he actually made his first direct appearance in publication with the book "Insomnia".


title: Insomnia (novel)

text: There are several connections to the novel "It". Mike Hanlon, a character from "It" who becomes a librarian in Derry, makes a cameo. The book mentions local citizen Oscar "Butch" Bowers, who in the book "It" is a minor character and the abusive father of villain Henry Bowers. The storm that tears apart much of Derry after the defeat of the shape-shifting monster Pennywise is mentioned several times. The Crimson King shares several qualities with Pennywise; both characters possess shape-shifting abilities, both have the ability to take the form of one’s deepest fear, and both originated in a cosmic void between worlds sometimes known in King's literature as “the Macroverse, and in King’s Dark Tower series, the Todash Darkness, in a space It refers to only as the Deadlights”. In "Insomnia", the Crimson King mentions to Ralph, “Actually, I can be whatever I want. You may not know it, but shape-changing is a time-honored custom in Derry.”, a nod to It's activities in the 1986 novel. This has led to speculation among fans that It and the Crimson King are one and the same, something that has never been confirmed or denied by King.


title: Paranoid (Black Sabbath song)

text: "Paranoid" is a song by English heavy metal band Black Sabbath, released in 1970 off the band's second studio album "Paranoid" (1970). It is the first single from the album, while the B-side is the song "The Wizard". It reached number 4 on the UK Singles Chart and number 61 on the US "Billboard" Hot 100.


title: Paranoid (Black Sabbath song)

text: "Paranoid" was the first Black Sabbath single release, coming six months after their self-titled debut was released. Black Sabbath bassist Geezer Butler (from "Guitar World" magazine, March 2004):


title: Paranoid (Black Sabbath song)

text: The song is an E pentatonic and only uses a "root/5th" diad as chords. The guitar solo is a dry signal on the left channel, which is patched through a ring modulator and routed to the right channel; this effect was used again on the song 1978 "Johnny Blade".


title: Paranoid (Black Sabbath song)

text: "Paranoid" eventually became the name of the album, and somewhat unusually, the word "paranoid" is never mentioned in the lyrics. Originally the band had wanted to call the album "War Pigs" after the song of the same name, but the record company persuaded them to use "Paranoid" instead because it was less offensive.


title: Paranoid (Black Sabbath song)

text: "Paranoid" drew controversy for apparently encouraging suicide, much like the song "Suicide Solution". Particularly, the lyric "I tell you to enjoy life" was misheard as "I tell you to end your life".


title: Paranoid (Black Sabbath song)

text: "Cash Box" described the song as being "as dense, musically as 'Whole Lotta Love,'" stating that "crashing, non-stop beat with gobs of bass and drums laced liberally with stinging, echoey vocals and hot guitar licks move the song along at a blistering pace."


title: Paranoid (Black Sabbath song)

text: "Paranoid" was ranked No. 34 on VH1's 40 Greatest Metal Songs. In March 2005, "Q" magazine placed it at number 11 in its list of the 100 Greatest Guitar Tracks. "Rolling Stone" ranked it number 250 on their list of the 500 Greatest Songs of All Time. "Paranoid" was ranked the fifth best Black Sabbath song by Rock - Das Gesamtwerk der größten Rock-Acts im Check. In 2020, "Kerrang" ranked the song number five on their list of the 20 greatest Black Sabbath songs, and in 2021, "Louder Sound" ranked the song number six on their list of the 40 greatest Black Sabbath songs.


title: Government spending

text: Government spending or expenditure includes all government consumption, investment, and transfer payments. In national income accounting, the acquisition by governments of goods and services for current use, to directly satisfy the individual or collective needs of the community, is classed as government final consumption expenditure. Government acquisition of goods and services intended to create future benefits, such as infrastructure investment or research spending, is classed as government investment (government gross capital formation). These two types of government spending, on final consumption and on gross capital formation, together constitute one of the major components of gross domestic product.


title: Government spending

text: Government spending can be financed by government borrowing, taxes, custom duties, the sale or lease of natural resources, and various fees like national park entry fees or licensing fees. When Governments choose to borrow money, they have to pay interest on the money borrowed. Changes in government spending is a major component of fiscal policy used to stabilize the macroeconomic business cycle.


title: Government spending

text: Government spending can be a useful economic policy tool for governments. Fiscal policy can be defined as the use of government spending and/or taxation as a mechanism to influence an economy. There are two types of fiscal policy: expansionary fiscal policy, and contractionary fiscal policy. Expansionary fiscal policy is an increase in government spending or a decrease in taxation, while contractionary fiscal policy is a decrease in government spending or an increase in taxes. Expansionary fiscal policy can be used by governments to stimulate the economy during a recession. For example, an increase in government spending directly increases demand for goods and services, which can help increase output and employment. On the other hand, contractionary fiscal policy can be used by governments to cool down the economy during an economic boom. A decrease in government spending can help keep inflation in check. During economic downturns, in the short run, government spending can be changed either via automatic stabilization or discretionary stabilization. Automatic stabilization is when existing policies automatically change government spending or taxes in response to economic changes, without the additional passage of laws. A primary example of an automatic stabilizer is unemployment insurance, which provides financial assistance to unemployed workers. Discretionary stabilization is when a government takes actions to change government spending or taxes in direct response to changes in the economy. For instance, a government may decide to increase government spending as a result of a recession. With discretionary stabilization, the government must pass a new law to make changes in government spending.


title: Government spending

text: John Maynard Keynes was one of the first economists to advocate for government deficit spending as part of the fiscal policy response to an economic contraction. According to Keynesian economics, increased government spending raises aggregate demand and increases consumption, which leads to increased production and faster recovery from recessions. Classical economists, on the other hand, believe that increased government spending exacerbates an economic contraction by shifting resources from the private sector, which they consider productive, to the public sector, which they consider unproductive.


title: Government spending

text: In economics, the potential "shifting" in resources from the private sector to the public sector as a result of an increase in government deficit spending is called crowding out. The figure to the right depicts the market for capital, otherwise known as the market for loanable funds. The downward sloping demand curve D1 represents demand for private capital by firms and investors, and the upward sloping supply curve S1 represents savings by private individuals. The initial equilibrium in this market is represented by point A, where the equilibrium quantity of capital is K1 and the equilibrium interest rate is R1. If the government increases deficit spending, it will borrow money from the private capital market and reduce the supply of savings to S2. The new equilibrium is at point B, where the interest rate has increased to R2 and the quantity of capital available to the private sector has decreased to K2. The government has essentially made borrowing more expensive and has taken away savings from the market, which "crowds out" some private investment. The crowding out of private investment could limit the economic growth from the initial increase government spending.


title: Government spending

text: Government spending on goods and services for current use to directly satisfy individual or collective needs of the members of the community is called government final consumption expenditure (GFCE.) It is a purchase from the national accounts "use of income account" for goods and services directly satisfying of individual needs ("individual consumption") or collective needs of members of the community ("collective consumption"). GFCE consists of the value of the goods and services produced by the government itself other than own-account capital formation and sales and of purchases by the government of goods and services produced by market producers that are supplied to households—without any transformation—as "social transfers" in kind.


title: Government spending

text: Government spending or government expenditure can be divided into three primary groups, government consumption, transfer payments, and interest payments.


title: Government spending

text: The United States spends vastly more than other countries on national defense. For example, In 2019 the United States approved a budget of 686.1 billion in discretionary military spending, China was second with an estimated 261 billion dollars in military spending. The table below shows the top 10 countries with the largest military expenditures as of 2015, the most recent year with publicly available data. As the table suggests, the United States spent nearly 3 times as much on the military as China, the country with the next largest military spending. The U.S. military budget dwarfed spending by all other countries in the top 10, with 8 out of countries spending less than $100 billion in 2016. In 2022, the omnibus spending package increased the military budget by another $42 billion further increasing the United States as the largest defense spenders.


title: Government spending

text: Research Australia found 91% of Australians think 'improving hospitals and the health system' should be the Australian Government's first spending priority.


title: Government spending

text: Crowding 'in' also happens in university life science research Subsidies, funding and government business or projects like this are often justified on the basis of their positive return on investment. Life science crowding in contrasts with crowding out in public funding of research more widely: "10% increase in government R&D funding reduced private R&D expenditure by 3%...In Australia, the average cost of public funds is estimated to be $1.20 and $1.30 for each dollar raised (Robson, 2005). The marginal cost is probably higher, but estimates differ widely depending on the tax that is increased".


title: Government spending

text: In the US the total investment in medical and health research and development (R&D) in the US had grown by 27% over the five years from 2013 to 2017, and it is led by industry and the federal government. However, the industry accounted for 67% of total spending in 2017, followed by the federal government at 22%. According to the National Institute of Health (NIH) accounted for the lion's share of federal spending in medical and health research in 2017 was $32.4 billion or 82.1%.


title: Government spending

text: Also, academic and research institutions, this includes colleges, and universities, independent research (IRIs), and independent hospital medical research centres also increased spending, dedicating more than $14.2 billion of their own funds (endowment, donations etc.) to medical and health R&D in 2017. Although other funding sources - foundations, state and local government, voluntary health associations and professional societies - accounted for 3.7% of total medical and health R&D expenditure.


title: Government spending

text: On the other hand, global health spending continues to increase and rise rapidly – to US$7.8 trillion in 2017 or about 10% of GDP and $1.80 per capita – up from US£7.6 trillion in 2016. In addition, about 605 of this spending was public and 40% private, with donor funding representing less than 0.2% of the total although the health spending in real terms has risen by 3.79% in a year while global GDP had grown by 3.0%.


title: Government spending

text: According to the World Health Organisation (WHO), the increase in health spending in low-income countries, and it rose by 7.8% a year between 2000 and 2017 while their economy grew by 6.4%, it is explained in the figure. However, the middle-income economies health spending grew more than 6%, and average annual growth in high-income countries was 3.5%, which is about twice as fast as economic growth. In contrast, health spending by the high-income countries continues to represent to be the largest share of global spending, which is about 81%, despite it covers only 16% of world's population; although it down from 87% in 2000. The primary driver of this change in global spending on healthcare is India and China, which they moved to higher-income groups. Furthermore, just over 40% of the world population lived in low-income countries, which is now they dropped to 10%. Moreover, significant spending increment was in upper-middle-income economies population share has more than  doubled over the period of, and share of global health spending nearly also doubled due to China and India's vast population joining that group. Unfortunately, all other spending share income groups had declined.


title: Government spending

text: From the continent view, North America, Western Europe, and Oceanic countries have the highest levels of spending, and West Central Asia, and East Africa the lowest, which is followed closely by South Asia, it is explained in the figure.


title: Government spending

text: It is also true that fast economic growth is associated with increased health spending and sustained rapid economic growth between 2000 and 2017. Even more, fast economic growth which is generally associated with the higher government revenues and health spending is mostly located in Asia such as China, India and Indonesia followed by the Middle East and Latin America. In these countries, the real health spending per capita grew by 2.2 times and increased by 0.6 percentage point as per a share of GDP from 2000 to 2017.


title: Government spending

text: Government acquisition intended to create future benefits, such as infrastructure investment or research spending, is called gross fixed capital formation, or government investment, which usually is the largest part of the government. Acquisition of goods and services is made through production by the government (using the government's labour force, fixed assets and purchased goods and services for intermediate consumption) or through purchases of goods and services from market producers. In economic theory or in macroeconomics, investment is the amount purchased of goods which are not consumed but are to be used for future production (i.e. capital). Examples include railroad or factory construction.


title: Government spending

text: Infrastructure spending is considered government investment because it will usually save money in the long run, and thereby reduce the net present value of government liabilities.


title: Government spending

text: Spending on physical infrastructure in the U.S. returns an average of about $1.92 for each $1.00 spent on nonresidential construction because it is almost always less expensive to maintain than repair or replace once it has become unusable.


title: Government spending

text: Likewise, government spending on social infrastructure, such as preventative health care, can save several hundreds of billions of dollars per year in the U.S., because for example cancer patients are more likely to be diagnosed at Stage I where curative treatment is typically a few outpatient visits, instead of at Stage III or later in an emergency room where treatment can involve years of hospitalization and is often terminal.


title: Government spending

text: In 2010 national governments spent an average of $2,376 per person, while the average for the world's 20 largest economies (in terms of GDP) was $16,110 per person. Norway and Sweden expended the most at $40,908 and $26,760 per capita respectively. The federal government of the United States spent $11,041 per person. Other large economy country spending figures include South Korea ($4,557), Brazil ($2,813), Russia ($2,458), China ($1,010), and India ($226). The figures below of 42% of GDP spending and a GDP per capita of $54,629 for the U.S. indicate a total per person spending including national, state, and local governments was $22,726 in the U.S.


title: Government spending

text: This is a list of countries by government spending as a percentage of gross domestic product (GDP) for the listed countries, according to the "2014 Index of Economic Freedom" by The Heritage Foundation and "The Wall Street Journal". Tax revenue is included for comparison. These statistics utilize the United Nations' System of National Accounts (SNA), which measures the government sector differently than the U.S. Bureau of Economic Analysis (BEA). The SNA counts as government spending the gross cost of public services such as state universities and public hospitals. For example, the SNA counts the entire cost of running the public-university system, not just what legislators appropriate to supplement students' tuition payments. Those adjustments push up the SNA's measure of spending by roughly 4 percent of GDP compared with the standard measure tallied by the BEA.


title: Government spending

text: Public social spending comprises cash benefits, direct in-kind provision of goods and services, and tax breaks with social purposes provided by general government (that is central, state, and local governments, including social security funds).


title: Government spending

text: There is research into government spending such as their efficacies or effective design or comparisons to other options as well as research containing conclusions of public spending-related recommendations. Examples of such are studies outlining benefits of participation in bioeconomy innovation or identifying potential "misallocations" or "misalignments". Often, such spending may be broad – indirect in terms of national interests – such as with human resources/education-related spending or establishments of novel reward systems. In some cases, various goals and expenditures are made public to various degrees, referred to "budget transparency" or "government spending transparency".


title: Government spending

text: A study suggests "Greater attention to the development of methods and evidence to better inform the allocation of public sector spending between departments" may be needed and that decisions about public spending may miss opportunities to improve social welfare from existing budgets.


title: Government spending

text: A study investigated funding allocations for public investment in energy research, development and demonstration reported insights about past impacts of its drivers, that may be relevant to adjusting (or facilitating) "investment in clean energy" "to come close to achieving meaningful global decarbonization". The investigated drivers can be broadly described as crisis responses, cooperations and competitions.


title: Government spending

text: Studies and organizations have called for systemtically applying principles to spending decisions or to take current issues and goals such as climate change mitigation into account in all such decisions. For example:


title: Government spending

text: Public sector ethics may also concern government spending, affecting the shares and intentions of government spending or their respective rationales (beyond ethical principles or implications of the contextual socioeconomic structures), as well as corruption or diversion of public funds.


title: Government spending

text: Governments fund various research beyond healthcare and medical research and defense research . Sometimes, relevant funding decision-making makes use of coordinative and prioritizing tools, data or methods, such as evaluated relevances to global issues or international goals or national goals or major causes of human diseases and early deaths (health impacts).<ref name="10.2105/AJPH.2020.305645"></ref>


title: Souvenir

text: A souvenir (), memento, keepsake, or token of remembrance is an object a person acquires for the memories the owner associates with it. A souvenir can be any object that can be collected or purchased and transported home by the traveler as a memento of a visit. The object itself may have intrinsic value, or be a symbol of experience. Without the owner's input, the symbolic meaning is lost and cannot be articulated.


title: Souvenir

text: The tourism industry designates tourism souvenirs as commemorative merchandise associated with a location, often including geographic information and usually produced in a manner that promotes souvenir collecting.


title: Souvenir

text: Throughout the world, the souvenir trade is an important part of the tourism industry serving a dual role, first to help improve the local economy, and second to allow visitors to take with them a memento of their visit, ultimately to encourage an opportunity for a return visit, or to promote the locale to other tourists as a form of word-of-mouth marketing. Promotional tchotchke at trade shows serve a similar function. Perhaps the most collected souvenirs by tourists are self-generated: photographs as a medium to document specific events and places for remembrance.


title: Souvenir

text: Souvenirs as objects include mass-produced merchandise such as clothing: T-shirts and hats; collectables: postcards, refrigerator magnets, key chains, pins, souvenir coins and tokens, miniature bells, models, figurines, statues; household items: spoons, mugs, bowls, plates, ashtrays, egg timers, fudge, notepads, coasters, and many others.


title: Souvenir

text: Souvenirs also include non-mass-produced items like folk art, local artisan handicrafts, objects that represent the traditions and culture of the area, non-commercial, natural objects like sand from a beach, and anything else that a person attaches nostalgic value to and collects among his personal belongings.


title: Souvenir

text: A more grisly form of souvenir (here as an example of war booty) in the First World War was displayed by a Pathan soldier to an English Territorial. After carefully studying the Tommy's acquisitions (a fragment of shell, a spike and badge from a German helmet), he produced a cord with the ears of enemy soldiers he claimed to have killed. He was keeping them to take back to India for his wife.


title: Souvenir

text: Similar to souvenirs, memorabilia (Latin for "memorable (things)", plural of "memorābile") are objects treasured for their memories or historical interest; however, unlike souvenirs, memorabilia can be valued for a connection to an event or a particular professional field, company or brand.


title: Souvenir

text: Examples include sporting events, historical events, culture, and entertainment. Such items include: clothing; game equipment; publicity photographs and posters; magic memorabilia; other entertainment-related merchandise & memorabilia; movie memorabilia; airline and other transportation-related memorabilia; and pins, among others.


title: Souvenir

text: Often memorabilia items are kept in protective covers or display cases to safeguard and preserve their condition.


title: Souvenir

text: In Japan, souvenirs are known as , and are frequently selected from , or products associated with a particular region. Bringing back from trips to co-workers and families is a social obligation, and can be considered a form of apology for the traveller's absence. sales are big business at Japanese tourist sites. Unlike souvenirs, however, are frequently special food products, packaged into several small portions to be easily distributed to all the members of a family or a workplace.


title: Souvenir

text: In the Philippines a similar tradition of bringing souvenirs as a gift to family members, friends, and coworkers is called .


title: Lobster Thermidor

text: Lobster Thermidor is a French dish of lobster meat cooked in a rich wine sauce, stuffed back into a lobster shell, and browned. The sauce is often a mixture of egg yolks and brandy (such as Cognac), served with an oven-browned cheese crust, typically Gruyère. The sauce originally contained mustard (typically powdered mustard). Due to the expensive ingredients and extensive preparation involved, Lobster Thermidor is usually considered a recipe for special occasions.


title: Lobster Thermidor

text: In January 1891 the play "Thermidor" by Victorien Sardou opened in the Comédie-Française theatre. The play took its name from a summer month in the French Republican Calendar, during which the Thermidorian Reaction in 1794 occurred, overthrowing Robespierre and ending the Reign of Terror. The recipe of Lobster Thermidor was possibly created at Café de Paris by Leopold Mourier, a former assistant to Auguste Escoffier, or it was created in 1894 at Chez Marie. Another source says it was created at Maison Maire, whose owner Mlle. Paillard sold the restaurant to Mourier. Maison Maire was a Parisian restaurant near the Théâtre de la Porte Saint-Martin. Paillard created the name of the recipe due to the play's notoriety. The play was highly controversial and was closed by the authorities, re-opening in March 1896.


title: Lobster Thermidor

text: The Lobster Thermidor at Maison Maire was served like "homard Américain", which was made with tomatoes, cayenne, and brandy, but with the addition of English mustard. An early London recipe for "Homard à l'Américaine" referred to "à la Thermidor" as a version with the addition of English mustard. An early American recipe for Lobster Thermidor left out the tomatoes, cayenne, and mustard and added cream sauce thickened with Béarnaise sauce and a sprinkling of grated cheese. It can be served with Newburg sauce but is differentiated from Lobster Newberg by the addition of tomatoes.


title: Bobby Cox

text: Robert Joe Cox (born May 21, 1941) is an American former professional baseball third baseman and manager in Major League Baseball (MLB). Cox played for the New York Yankees and managed the Atlanta Braves and Toronto Blue Jays. He is a member of the National Baseball Hall of Fame. He recorded a 100-win season six times, a record matched only by Joe McCarthy.


title: Bobby Cox

text: Cox first managed the Braves from 1978 to 1981, and then managed the Blue Jays from 1982 to 1985. He rejoined the Braves in 1986 as a general manager. He moved back to the manager's role during the 1990 season and stayed there until his retirement following the 2010 season. Cox led the Atlanta Braves to the World Series championship in . The Braves have since retired No. 6 in his honor. Cox holds the all-time record for ejections in MLB with 158 (plus an additional three post-season ejections), a record previously held by John McGraw. He also leads the league in playoff appearances as manager with sixteen, and he was the first since Casey Stengel to have qualified for the postseason ten times (four managers have since followed him). He became the first manager to exceed three consecutive appearances in the League Championship Series, doing so by qualifying for the National League Championship Series from 1991 to 1999 (excluding 1994, which had no NLCS).


title: Bobby Cox

text: As a player, Cox originally signed with the Los Angeles Dodgers, but was never able to make the Dodgers' major league team. Eventually he was acquired by the Braves, but never appeared in an MLB game for them either. Instead, he was traded to the New York Yankees on December 7, 1967. Cox played two seasons, mostly at third base, for the Yankees.


title: Bobby Cox

text: Prior to managing in the States, Cox played from 1967 to 1970 for the Cardenales de Lara and Leones del Caracas clubs of the Venezuelan Winter League. He later managed the Cardenales during three consecutive seasons from 1974–75 through 1976–77. In between, he coached and managed in the Yankees minor league system.


title: Bobby Cox

text: Cox began his managerial career in the Yankees farm system in 1971. In 1976, he led the Syracuse Chiefs to the International League's Governors' Cup title. This team featured such future major leaguers as Ron Guidry, Mickey Klutts, Terry Whitfield and Juan Bernhardt. Overall, Cox had a highly successful six-year tenure as a minor league manager, compiling a record of 459 wins and 387 defeats (.543) with two league championships. He then spent the 1977 season as the first base coach on Billy Martin's staff with the World Series–winning Yankees before beginning his MLB managerial career.


title: Bobby Cox

text: Cox replaced Dave Bristol as the manager of the Atlanta Braves prior to the 1978 season, inheriting a team that had finished last in the National League West during the previous two seasons and, in 1977, compiled a worse record than the first-year Seattle Mariners of the American League. Building from the ground up, the Braves finished last in both 1978 and 1979. Entering 1980, Cox made one of the unusual moves for which he is known, moving power-hitting first baseman–catcher Dale Murphy, who had developed a throwing block as a catcher that hindered his ability to play, to center field. Murphy later won two National League Most Valuable Player Awards and five Gold Gloves, and became one of the premier players of the 1980s. In 1980, the Braves finished fourth with their first record above .500 since 1974. However, Cox was undone by the 1981 baseball strike when the Braves finished fifth and owner Ted Turner fired him. Asked at a press conference who was on his short list for manager, Turner replied, "It would be Bobby Cox if I hadn't just fired him. We need someone like him around here." The Braves won the National League West division title in 1982 and finished second in both 1983 and 1984 under Cox's successor Joe Torre. Cox finished with a record of 266 wins and 323 losses in the regular season.


title: Bobby Cox

text: Cox joined the Toronto Blue Jays in 1982, who steadily improved over the four years of his management. Cito Gaston was brought in as a coach for the team because of Cox, and Gaston would be named manager of the Jays years later. In 1985, Cox's fourth season with the club, the Blue Jays finished in first place in the American League East. That season, the American League Championship Series was expanded to a best-of-seven format after 16 seasons of a best-of-five format. This change ultimately made the difference when Cox's Blue Jays became only the fifth team to lose a playoff series after leading three games to one to the Kansas City Royals, with the decision by Dick Howser to counter Cox's platooning by starting a right-handed pitcher before going with left-handed relievers in the middle innings proving key. He finished his stint as manager with a record of 355 wins and 292 losses for his regular season record. Cox left to return to Atlanta as a general manager, and he was replaced in Toronto by Jimy Williams.


title: Bobby Cox

text: After the Blue Jays' elimination, Cox returned to the Braves as general manager. After going through two managers over the course of less than five years with disastrous results in attendance and outlook, Cox fired Russ Nixon in June 1990 and named himself field manager. Cox had spent the prior four seasons accumulating talented players, including Tom Glavine, Steve Avery, John Smoltz, Ron Gant, and David Justice. He was also responsible for drafting Chipper Jones with the first overall pick in the 1990 draft. After the season, he handed the general manager's post to Kansas City Royals general manager John Schuerholz.


title: Bobby Cox

text: In 1991, the Braves, along with the Minnesota Twins, became the first teams to go from last place to first place from one year to the next. The two teams met in the 1991 World Series, which the Twins won in seven games. It was the second World Series in which the home team won every game. The first was in 1987 when the Twins defeated the St. Louis Cardinals in seven games.


title: Bobby Cox

text: In 1992, Cox's Braves held a 3–1 lead in the National League Championship Series against the Pittsburgh Pirates before losing Games 5 and 6, although they did win Game 7 on Francisco Cabrera's ninth-inning, two-out, pinch-hit, two-run single. They went on to lose the World Series to his former club the Toronto Blue Jays. In 1993, the Braves had the best record in baseball after a pennant race where they overcame a ten-game deficit in August to beat the San Francisco Giants. By going 51–17 over the last two and a half months of the season, they won the division by a game. However, they lost the National League Championship Series in six games to the Philadelphia Phillies.


title: Bobby Cox

text: In 1995, the Atlanta Braves won Cox's only World Series championship as a manager, over the Cleveland Indians. Their division title in 1995 marked the first time since 1989 that neither Pennsylvania team won the National League East.


title: Bobby Cox

text: In May 1995, Cox was arrested on simple battery charge after his wife called police and alleged Cox struck her. She retracted the statement the following day, and the charges were dropped after the couple attended court-ordered counseling.


title: Bobby Cox

text: In 1996, the Braves again won the division title. After sweeping the Los Angeles Dodgers in the division series, the Braves' pitching fell behind the St. Louis Cardinals, three games to one in the 1996. Facing elimination, the Braves offense outscored the Cardinals 33–1 over the final three games and won the pennant. Cox became the only manager in history to lose a series leading three games to one and win a series trailing three games to one. The scoring continued into the first two games against the New York Yankees as the Braves took a two games to none lead by winning with scores of 12–1 and 4–0 in the World Series. In game four, the Braves led 6–0 in the fourth inning, but the Yankees came from behind. Jim Leyritz homered to tie the game, and the Yankees tied the series with a win in 11 innings, 8–6. The Yankees would ultimately win in 6 games. Cox was ejected in Game 6; he was the most recent person to be ejected in a World Series game until Dave Martinez in 2019 in Game 6 against the Houston Astros.


title: Bobby Cox

text: The Braves lost to the Florida Marlins in the 1997 NLCS and the San Diego Padres in the 1998 NLCS. The Braves made it back to the World Series in 1999, but lost to the defending World Series Champion New York Yankees in four straight games. Cox's 2001 team won the division title and upset the favored Houston Astros in three straight games in the division series. However, the Arizona Diamondbacks defeated the Braves in five games in the NLCS.


title: Bobby Cox

text: One of Cox's memorable games as manager of the Braves during this period came on September 21, 2001, when they played rival New York Mets in the first major professional sporting event played in New York City since the 9/11 attacks.


title: Bobby Cox

text: In 2001, he tied a record held by John McGraw, Bill Dahlen and Paul Richards by being ejected from eleven games in a single season.


title: Bobby Cox

text: Cox's Braves did not advance past the first round of the playoffs in any of their last five appearances. In 2002, the Braves won 101 games and led the wild card San Francisco Giants 2 games to 1 before dropping the last two. In 2003, the Braves pushed the Chicago Cubs to the fifth game before falling. The following year, the Braves lost in the best-of-five Division Series for the third straight year. In 2005, the Braves lost to the Houston Astros, with the finale taking 18 innings to decide in the 2005 NLDS. On September 23, 2009, Cox signed a one-year contract extension through 2010, and on the same day announced that 2010 would be his final year as manager. He also announced that he agreed to stay on as an advisor for team baseball operations for the next five years after he retires. On October 2, 2010, the Atlanta Braves honored Bobby Cox at Turner Field in a sold-out game. On October 3, 2010, Cox led the Braves to an 8–7 win over the Phillies and clinched both his and the Braves' first wild card. His final game was on October 11, 2010, when the Braves were eliminated by the San Francisco Giants in Game 4 of the National League Division Series. He was given a standing ovation by the crowd and both teams immediately following the game. He finished with a record of 1,883 wins and 1,386 losses in the regular season and 64 wins and 65 losses in the post-season. His record from both stints as manager is 2,149 wins and 1,709 losses for a .557 winning percentage in 3,858 games. His overall managerial record is 2,504 wins and 2,001 losses in the regular season and 67 wins and 69 losses in the post-season.


title: Bobby Cox

text: One day after participating in the Braves home opening day (April 1, 2019) festivities Cox was hospitalized after suffering a stroke. Five months after his stroke, Cox made a visit to SunTrust Park on September 2, 2019 to watch the Braves play the Toronto Blue Jays, a game which the Braves won 6–3. As a result of the stroke Cox suffers from paralysis in his right arm which requires it to be in a sling.


title: Bobby Cox

text: Cox has been named Manager of the Year four times (1985, 1991, 2004, 2005) and is one of only four managers to have won the award in both the American and National League. He and Kevin Cash are the only managers to have won the award in consecutive years. Cox has also been named Manager of the Year by "The Sporting News" eight times (1985, 1991, 1993, 1999, 2002, 2003, 2004, and 2005).


title: Bobby Cox

text: On May 12, 2007, Cox passed Sparky Anderson to become the fourth-winningest manager in major league history, with a record of 2,195 wins and 1,698 losses. He led the Braves to a division title every season from 1991 to 2005, excluding the strike-shortened 1994 season; the Braves have competed in the National League East since 1994 and competed in the National League West prior to that. He won a World Series Championship in 1995. In 2001, he took sole possession of first place for most wins as a manager in Braves history. Cox's .561 winning percentage is fourteenth in all-time among managers with at least 1,000 games managed, and is the second highest among those who managed the majority of their career after the creation of divisions within each league in 1969. On June 8, 2009, Cox won his 2,000th game with the Atlanta Braves, becoming only the fourth manager in Major League history to accomplish that feat with one team. Cox reached career win number 2,500 on September 25, 2010, becoming only the fourth manager in Major League history to do so.


title: Bobby Cox

text: On September 17, 2010, Cox was ejected for the 158th time in his Major League coaching career during the second inning of a Braves game against the New York Mets; he currently holds the all-time record for most ejections (set on August 14, 2007 with his 132nd), previously held by John McGraw. By a strange twist of fate, his first ejection happened while managing of the Braves in a game against the Mets on May 1, 1978. Unlike McGraw, Cox did not have a reputation for having a fiery temper and Cox generally only got ejected to prevent his players from being ejected. In the 156 games from which Cox was ejected, his teams had a winning percentage of .385. In a July 2006 game, Cox was unable to save outfielder Jeff Francoeur from ejection; speaking with "Atlanta Journal-Constitution" beat writer David O'Brien, Francoeur recounted his manager's advice after both men had been sent to the Braves clubhouse:


title: Bobby Cox

text: Cox is also the only person among all players and managers to be ejected from two World Series games ( and ). He was ejected in the ninth inning of Game 3 of the 1992 World Series for throwing a batting helmet onto the field at the SkyDome. Cox was trying to slam the helmet against the lip of the dugout and missed, throwing it onto the field. Cox was tossed again in the final game of the 1996 World Series after protesting an out call of Marquis Grissom attempting to take second base on a passed ball. Although video replays appeared to show Grissom was safe, umpire Terry Tata called him out, and Cox was tossed in the ensuing argument.


title: Bobby Cox

text: On August 12, 2011 a luncheon was held by the Braves, and Cox was inducted into the Atlanta Braves Hall of Fame and his number six jersey was retired. Afterward, an on-field ceremony was held that recognized the long-time Braves manager prior to the scheduled game versus the Chicago Cubs.


title: Bobby Cox

text: Cox was unanimously elected to the Baseball Hall of Fame by the 16-member Veterans Committee on December 9, 2013. The ceremony was held on July 27, 2014.


title: Bobby Cox

text: Cox was hired on September 22, 2014 to return on a part-time basis to help the Atlanta Braves choose their next General Manager and Director of Player Development after the dismissal of General Manager Frank Wren and Player Personnel Director Bruce Manno.


title: Bobby Cox

text: In 2019, the International League announced that Cox would be inducted into its Hall of Fame, noting especially his managerial experience with the Chiefs.


title: Superannuation in Australia

text: In Australia, superannuation, or just super, is the term for retirement pension benefit funds. Employers make compulsory contributions into these funds on behalf of their employees.


title: Superannuation in Australia

text: Superannuation is compulsory for all employed people working and residing in Australia. The total balance of a person's superannuation is then used to provide an income stream upon reaching retirement. Federal law dictates minimum amounts that employers must contribute to the super accounts of their employees, on top of standard wages or salaries.


title: Superannuation in Australia

text: Most employees have their super contributed to large funds - either industry funds (not-for-profit mutual funds, managed by boards composed of industry stakeholders), or retail funds (for-profit commercial funds, principally managed by financial institutions). However, some Australians can have their super deposited into self-managed superannuation funds.


title: Superannuation in Australia

text: The Australian Government outlines a set percentage of employee income that should be paid into a super account. Since July 2002, this rate has increased from 9% to 10% in July 2021, and will stop increasing at 12% in July 2025. Employees are also encouraged to supplement compulsory superannuation contributions with voluntary contributions, including diverting their wages or salary income into superannuation contributions under so-called salary sacrifice arrangements.


title: Superannuation in Australia

text: An avoidable issue with Australia’s superannuation system is employees failing to consolidate multiple accounts, thus being charged multiple account fees. Of Australia’s 15 million superannuation fund members, 40% have multiple accounts, which collectively costs them $2.6 billion in additional fees each year. The federal budget estimates put the number of unnecessary duplicate accounts at 10 million. Plans are in place to facilitate consolidation of these accounts. An individual can withdraw funds out of a superannuation fund when the person meets one of the conditions of release, such as retirement, terminal medical condition, or permanent incapacity, contained in Schedule 1 of the "Superannuation Industry (Supervision) Regulations 1994". As of 1 July 2018, members have also been able to withdraw voluntary contributions made as part of the First Home Super Saver Scheme (FHSS).


title: Superannuation in Australia

text: , Australians have AU$3.5 trillion invested as superannuation assets, making Australia the 4th largest holder of pension fund assets in the world.


title: Superannuation in Australia

text: For many years until 1976, what superannuation arrangements were in place were set up under industrial awards negotiated by the union movement or individual unions.


title: Superannuation in Australia

text: A change to superannuation arrangements came about in 1983 through an agreement between the government and the trade unions. In the Prices and Incomes Accord, the trade unions agreed to forgo a national 3% pay increase which would be put into the new superannuation system for all employees in Australia. This was matched by employers' contributions. Employers' and employees' contributions were originally set at 3% of the employees' income, and has been gradually increased. Though there is general widespread support for compulsory superannuation today, at the time of its introduction it was met with strong resistance by small business groups who were fearful of the burden associated with its implementation and its ongoing costs.


title: Superannuation in Australia

text: In 1992, under the Keating Labor Government, the compulsory employer contribution scheme became a part of a wider reform package addressing Australia's retirement income dilemma. It had been demonstrated that Australia, along with many other Western nations, would experience a major demographic shift in the coming decades, of the aging of the population, and it was claimed that this would result in increased age pension payments that would place an unaffordable strain on the Australian economy. The proposed solution was a "three pillars" approach to retirement income:


title: Superannuation in Australia

text: The Keating Labor Government had also intended for there to be a compulsory employee contribution beginning in 1997-98, with employee contributions beginning at 1%, then rising to 2% in 1998-99 and reaching 3% in 1999-2000. However this planned compulsory 3% employee contribution was cancelled by the Howard Liberal Government when it took office in 1996. The employer SG contribution was allowed to continue to rise to 9%, which it did in 2002-03. The Howard Government also limited employer SG contributions from 1 July 2002 to an employee's ordinary time earnings (OTE), which includes wages and salaries, as well as bonuses, commissions, shift loading and casual loadings, but does not include overtime paid.


title: Superannuation in Australia

text: The SG rate was 9% from 2002-03 to 2013-14 when the Rudd-Gillard Labor Government passed legislation to increase SG contributions slowly to 12% starting on 1 July 2015 and ending on 1 July 2019. However, the succeeding Abbott Liberal Government deferred starting this planned increase by six years, to 1 July 2021. The SG rate has been 9.5% of employee earnings since 1 July 2014, and after 30 June 2021 the rate is planned to increase by 0.5% each year until it reaches 12% in 2025.


title: Superannuation in Australia

text: Initially superannuation accounts were considered a employer matter but over time have evolved considerably. Superannaution is largely portable through a system of preservation until a condition of release occurs (typically retirement) but a superannuation account maintains benefits while retired such as concessional tax on earnings. A member may move from fund to fund and can consolidate accounts. The October 2020 budget included a proposal (to become law) to mandate portability to encourage and support each Australian holding one account, which would remain portable. Further proposals are to mandate underperforming funds to be barred from accepting new members. The intention is to encourage performance to benchmarks for returns and fees.


title: Superannuation in Australia

text: Under Australian federal law, employers are required to pay superannuation contributions to approved superannuation funds. Called the "superannuation guarantee" (SG), the contribution percentage as of July 2021 is 10 per cent of the employees' ordinary time earnings, which generally consists of salaries/wages, commissions, allowances, but not overtime. SG is only mandated for employees that generally make more than $450 in a calendar month, or when working more than 30 hours a week for minors and domestic workers. The main exception is under the NDIS where an individual manages their own insurance plan, and therefore hires their own carers. SG is not required for non-Australians working for an Australian business overseas, for some foreign executives, for members of the Australian Defence Force working in that role, or for employees covered under bilateral super agreements.


title: Superannuation in Australia

text: SG contributions are paid on top of an employees pay packet, meaning that they do not form part of wage or salaries. Contributions must be paid at least once every quarter, and can only be paid into approved superannuation funds registered with the Australian Securities and Investments Commission.


title: Superannuation in Australia

text: Initially, between 1993-1996, a higher contribution rate applied for employers whose annual national payroll for the base year exceeded $1 million, with the employer's minimum superannuation contribution percentage set out in the adjacent table with an asterisk. The contribution rate increased over time. The SG rate was 9.5% on 1 July 2014, and was supposed to increase to 10% on 1 July 2018; and then increase by 0.5% each year until it reached 12% on 1 July 2022. The 2014 federal budget deferred the proposed 2018 SG rate increases by 3 years, with the 9.5% rate remaining until 30 June 2021, and is set to have five annual increases, where the SG rate will increase to 12% by July 2025. However, there have been lobbying that suggests that the SG rate should remain at the current rate of 9.5% or make superannuation voluntary.


title: Superannuation in Australia

text: Special rules apply in relation to employers operating "defined benefit" superannuation schemes, which are less common traditional employer funds where benefits are determined by a formula usually based on an employee's final average salary and length of service. Essentially, instead of minimum contributions, employers need to make contributions to provide a minimum level of benefit.


title: Superannuation in Australia

text: An employee may request that their employer makes all or part of future payments of earnings into superannuation in lieu of making payment to the employee. Such an arrangement is known as "salary sacrifice", and for income tax purposes the payments are treated as employer superannuation contributions, which are generally tax deductible to the employer, and are not subject to the superannuation guarantee (SG) rules. The arrangement offers a benefit to the employee because the amount so sacrificed does not form part of the taxable income of the employee.


title: Superannuation in Australia

text: For some purposes, however, such contributions are called "reportable superannuation contributions", and for those purposes they are counted back as a benefit of the employee, such as for calculation of "income for Medicare levy surcharge purposes".


title: Superannuation in Australia

text: To be valid, a salary sacrifice arrangement must be agreed between employer and employee before the work is performed. This agreement is usually documented in writing in "pro forma" form.


title: Superannuation in Australia

text: People can make additional voluntary contributions to their superannuation and receive tax benefits for doing so, subject to limits. Since the 2021/22 financial year, the concessional contribution cap has been $27,500. This figure is indexed to the Average Weekly Ordinary Times Earnings (AWOTE), but will only increase in increments of $2,500. Any contributions above the limit are called "excess concessional contributions".


title: Superannuation in Australia

text: Unused concessional contributions cap space can be carried forward from 1 July 2018, if the total superannuation balance is less than $500,000 at the end of 30 June in the previous year. Unused amounts are available for a maximum of five years.


title: Superannuation in Australia

text: Employer and personal superannuation contributions are income of the superannuation fund and are invested over the period of the employees' working life and the sum of compulsory and voluntary contributions, plus earnings, less taxes and fees are paid to the person when they retire.


title: Superannuation in Australia

text: As superannuation is money invested for a person's retirement, strict government rules prevent early access to preserved benefits except in very limited and restricted circumstances. These include major dental, and drug and alcohol addiction recovery. In general people can seek early release superannuation for severe financial hardship or on compassionate grounds, such as for medical treatment not available through Medicare.


title: Superannuation in Australia

text: Preserved benefits are benefits that must be retained in a superannuation fund until the employee's 'preservation age'. Currently, all workers must wait until they are at least 55 before they may access these funds. The actual preservation age varies depending on the date of birth of the employee. All contributions made after 1 July 1999 fall into this category.


title: Superannuation in Australia

text: Restricted non-preserved benefits although not preserved, cannot be accessed until an employee meets a condition of release, such as terminating their employment in an employer superannuation scheme.


title: Superannuation in Australia

text: Unrestricted non-preserved benefits do not require the fulfilment of a condition of release, and may be accessed upon the request of the worker. For example, where a worker has previously satisfied a condition of release and decided not to access the money in their superannuation fund.


title: Superannuation in Australia

text: Benefit payments may be a lump sum or an income stream (pension) or a combination of both, provided the payment is allowed under super law and the fund's trust deed. Withholding tax applies to payments to members who are under 60 or over 60 and the benefit is from an untaxed source. In either case, eligibility for access to preserved benefits depends on a member's preservation age and meeting one of the conditions of release. Until 1999, any Australian could access their preserved benefits once they reached 55 years of age. In 1997, the Howard Liberal Government changed the preservation rules to induce Australians to stay in the workforce for a longer period of time, delaying the effect of population ageing. The new rules progressively increased the preservation age based on a member's date of birth, and came into effect in 1999. The result is that by 2025 all Australian workers would need to be at least 60 years of age to access their superannuation.


title: Superannuation in Australia

text: To access their super, a member must also meet one of the following "conditions of release". Before age 60, workers must be retired — i.e., cease employment — and sign off that they intend never to work again (not work more than 40 hours in a 30-day period). Those aged 60 to 65 can access super if they cease employment regardless of their future employment intentions, so long as they are not working at the time. Members over 65 years of age can access their super regardless of employment status. Employed individuals who have reached preservation but are under age 65 may access up to 10% of their super under the Transition to Retirement (TRIS) pension rules.


title: Superannuation in Australia

text: An Australian worker who has transferred funds from their New Zealand KiwiSaver scheme into their Australian superannuation scheme, cannot access the ex-New Zealand portion of their superannuation until they reach the age of 65, regardless of their preservation age. This rule also applies to New Zealand citizens who have transferred funds from their New Zealand Kiwisaver scheme into an Australian superannuation fund.


title: Superannuation in Australia

text: Reasonable benefit limits (RBL) were applied to limit the amount of retirement and termination of employment benefits that individuals may receive over their lifetime at concessional tax rates. There were two types of RBLs - a lump sum RBL and a higher pension RBL. For the financial year ending 30 June 2005, the lump sum RBL was $619,223 and the pension RBL was $1,238,440. RBLs were indexed each year in line with movements in Average Weekly Ordinary Time Earnings published by the Australian Bureau of Statistics. The lump sum RBL applied to most people. Generally, the higher pension RBL applied to people who took 50% or more of their benefits in the form of pensions or annuities that met certain conditions (for example, restrictions on the ability to convert the pension back into a lump sum). RBLs were abolished from 1 July 2007.


title: Superannuation in Australia

text: Contributions made to superannuation, either by an individual or on behalf of an individual, are taxed differently depending on whether that contribution was made from 'pre-tax' or 'post-tax' money. "Pre-tax" contributions are contributions on which no income tax has been paid at time of contribution, and are also known as "before-tax" contributions or as "concessional" contributions. They are mainly compulsory employer SG ("Superannuation Guarantee", see above) contributions and additional salary sacrifice contributions. These contributions are taxed by the superannuation fund at a "contributions tax" rate of 15%, which is regarded as "concessional" rate. For individuals who earn more than $250,000, the contributions tax is levied at 30%.


title: Superannuation in Australia

text: "Post-tax" contributions are also referred to as "after-tax" contributions, "non-concessional" contributions or as "undeducted" contributions. These contributions are made from money on which income tax or contributions tax has already been paid, and typically no further tax is required to be withheld from that contribution when it is made to a fund.


title: Superannuation in Australia

text: Both contribution types are subject to annual caps. Where the annual cap is exceeded, additional tax is payable, either at the marginal tax rate for concessional contributions, or an additional 31.5% for non-concessional contributions, which is in addition to the standard tax rate of 15% payable on contributions, making a total of 46.5%.


title: Superannuation in Australia

text: Over time various measures have allowed other forms of contribution to encourage saving for retirement. These include small business CGT contributions and rollovers and Downsizer super contributions Each contribution type has specific rules and limits.


title: Superannuation in Australia

text: Investment earnings of the superannuation fund (i.e. dividends, rental income etc.) are taxed at a flat rate of 15% by the superannuation fund. In addition, where an investment is sold, capital gains tax is payable by the superannuation fund at 15%.


title: Superannuation in Australia

text: Much like the discount available to individuals and other trusts, a superannuation fund can claim a capital gains tax discount where the investment has been owned for at least 12 months. The discount applicable to superannuation fund is 33%, reducing the effective capital gains tax from 15% to 10%.


title: Superannuation in Australia

text: A fund which is paying a pension to a member aged 60+ has exempt pension income and pays no tax on that portion of the earnings of the fund. Its deductions for that same percentage is denied and cannot create a tax loss. An actuarial certificate may be required to support the proportion of exempt pension income based on member balances and numbers of days. Earnings on accumulation (i.e., non pension) balances remain proportionately subject to tax. Asset segregation may be used by some funds so that specific income is attributed to a specific member. A fund with only pension member accounts which pay the minimum complying pension for the whole year have a tax rate of 0%.


title: Superannuation in Australia

text: These taxes contribute over $6 billion in annual government revenue. Superannuation is a tax-advantaged method of saving as the 15% tax rate on contributions is lower than the rate an employee would have paid if they received the money as income. The federal government announced in its 2006/07 budget that from 1 July 2007, Australians over the age of 60 will face no taxes on withdrawing monies out of their superannuation fund if it is from a taxed source.


title: Superannuation in Australia

text: In 1996, the federal government imposed a "superannuation surcharge" on higher income earners as a temporary revenue measure. During the 2001 election campaign, the Howard Government proposed to reduce the surcharge from 15% to 10.5% over three years. The superannuation surcharge was abolished by the Howard Government from 1 July 2005.


title: Superannuation in Australia

text: From 1 July 2003, the Howard Liberal Government made available incentives of a Government co-contribution with a maximum value of $1,000.


title: Superannuation in Australia

text: From the 2012-2013 financial year to the 2016-2017 financial year, superannuation contributions are available for individuals with income not in excess of $37,000. The Government offsets a maximum of $500 and a minimum of $20, calculated at 15% of a low income earners total superannuation contributions.


title: Superannuation in Australia

text: As at 1 July 2017, The Low Income Superannuation Contribution (LISC) scheme will be replaced with the renamed Low Income Superannuation Tax Offset (LISTO). Under this new scheme, the minimum amount of Government contributions for low income earners with income not in excess of $37,000 is lowered to $10 but the $500 maximum remains.


title: Superannuation in Australia

text: One of the reasons that people contribute to superannuation is to reduce their income tax liability, and possibly to be able to receive an age pension while still receiving supplementary income.


title: Superannuation in Australia

text: The following is a general summary of the tax rules relating to superannuation. The full details are extremely complex.


title: Superannuation in Australia

text: Employer superannuation contributions are generally tax deductible if paid to a "complying superannuation fund". This includes compulsory employer contributions as well as "salary sacrifice" contributions. Employees may choose to make additional contributions at the same rate as a "salary sacrifice", but only if their employer agrees to do so.


title: Superannuation in Australia

text: Employer contributions received by a superannuation fund and income earned in the fund are taxed at the concessional rate of 15%, or more for higher income earners. Additional contributions made without the cooperation of an employer or paid to a non-complying superannuation fund are taxed at the top marginal tax rates and are subject to different rules.


title: Superannuation in Australia

text: Under the U.S.-Australia Income Tax Treaty, there is an opportunity to lawfully avoid U.S. taxation on gains within Australian Superannuation Funds. By taking this legal position, Australia would have exclusive taxing rights over Australian Superannuation Funds, which effectively allows Australian nationals residing in the U.S. to lawfully exclude from their U.S federal income tax returns any gain from their Australian Superannuation Fund or even future distributions.


title: Superannuation in Australia

text: The concessional contribution cap for the 2017-2018 financial year is $25,000. For later financial years, the cap is worked out by indexing annually this amount. From 1 July 2019 a taxpayer who meets a maximum balance condition who does not use their cap in full may carry forward the unused cap for a limited time period. The tax laws and rules concerning concessional contributions are complex and not automatic entitlement. In the 2021 year a theoretical concessional contribution (tax deductible) of three years could be permitted ($75,000) representing unused caps from 2019 and 2020 in addition to the 2021 cap.


title: Superannuation in Australia

text: Excess concessional contribution (ECC) is included in the assessable income for corresponding income year, and the taxpayer is entitled to a tax offset for that income year equal to 15% of the excess concessional contributions (S 291-15 of the Income Tax Assessment Act 1997). This offset cannot be refunded, transferred, or carried forward. Excess Contributions Tax can be paid by the member by release of funds from the super account.


title: Superannuation in Australia

text: ECC charge is applied to the additional income tax liability arising due to excess concessional contributions included in the income tax return- Division 95 in Schedule 1 to the Taxation Administration Act 1953. The ECC charge period is calculated from the start of the income year in which the excess concessional contributions were made and ends the day before the tax is due to be paid under the first income tax assessment for that year. The compounding interest formula is applied against the base amount (the additional income tax liability) for each day of the ECC charge period. The ECC charge rates are updated quarterly and for January - March 2019 it is 4.94% per annum.


title: Superannuation in Australia

text: Division 293 tax (additional tax on concessional contributions) is payable if income for surcharge purposes (other than reportable super contributions), plus concessionally taxed super contributions (also known as low tax contributions) are greater than $250,000. Division 293 tax levies 15% tax on either your total concessional contributions, or the amount (Concessional Contributions + Gross Income) that is over the $250,000 threshold – whichever amount is lower. Div 293 tax can be paid by the member by a release from the super fund account.