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10 Nov 2015 
Relaxation is the main purpose of all sorts of meditations discovered or developed so far. In its most refined and simplest form, relaxation meditation is the lack of tension, anxiety, fretfulness and angst, while meditation refers to the condition of the mind when it is crystal clear and receptive. The purest state of meditation is when the mind is free from any kind of social, religious, cultural and economic conditions. To achieve this state of mind has become the fascination for thousands of men and women round the globe. It is only possible through relaxation meditation that one can gain information and knowledge about the self.



Relaxation Meditation Techniques



Some of the commonly used techniques of relaxation meditation include mind imagery, muscular relaxation and contraction for relaxation, some touch therapies, massages, polarity therapies etc. Extensive movement of the body muscles also reduce the bodily and mind tension. Gentle touch on the body like massage of chest and back can wonderfully reduce the tension of the body. Foot movements and gentle touch on the lower foot also creates a sensation of relaxation and prove useful for relaxation meditation.

It is often said by the expert physicians that body speaks; you just need to have the ears to listen to its words. It depends on the frequency of communication between you and your body, how much you try to listen to your body during your day to day activities. Mostly the business in the daily grind and business activities deprives a person of the opportunities to listen to his body.

Two Classes of Relaxation Meditation

Relaxation meditation is divided into two broad classes, the first technique is known as concentration or exclusiveness while the second class is called inclusive. Concentration techniques involve focusing on one point by using mental repetition, listening to repeated sounds, uttering same words or mantras again and again, visual concentration, physical repetition as well as tactile reception. In most of the cases, eyes of the Yoga person are closed. On the other hand, inclusive relaxation meditation techniques involve detached observation. The unconscious mind generates thoughts and imagination which are readily accepted by the conscious mind. These techniques are performed without any analysis or judgment beforehand.

Faster Recovery

All these activities are directed at the parasympathetic nervous system, practicing this technique enables the parasympathetic nervous system to strengthen the recuperation and recovery from anxiety. Taking rest after exhaustive work can also heal the anxiety causing factors and make body and mind fresh, release muscular tension and relaxes the conscious as well as unconscious mind.

Mind training is an important part of relaxation meditation. Normally, the mind constantly works even when we are asleep, and it continues working. The inner core of the body and mind comes alive; it reduces the chances of creating the feeling of fear and anxiety in the min. It enhances the natural quality of joy, happiness and openness of mind with the passage of time. I believe these techniques will work for you if you practice them according to the letter and spirit.

Summary

In conclusion, relaxation meditation is a type of meditation that involves two different approaches-exclusive and inclusive meditations. These techniques focus on creating synergy between mind and body. Both are effective in relaxing the mind and body. They are commonly used in contemporary society to achieve harmony between body and mind functioning.

http://www.infobarrel.com/Relaxation_Meditation


06 Nov 2015 
Jigar_D how can you differentiate Plaster of Paris and Gypsum Plaster

by Jigar_D on October 14th, 2015 | 3 answers | in Sales Taxes

Answerbag Staff Do you pay sales tax on game show prizes?

by Answerbag Staff on March 24th, 2011 | one answer | in Sales Taxes

Jigar_D Is POP and Gypsum plaster Different ? As per VAT Act. Such that they should not be a substitute of each other ?Provide evidence if Different

by Jigar_D on October 14th, 2015 | 2 answers | in Sales Taxes

Answerbag Staff When do you need to report interest on a U.S. federal income tax return?

by Answerbag Staff on March 5th, 2011 | 2 answers | in Taxes Other Than Income Information

-O-uknow Is it quite effective how government uses tax code to modify behavior?

by -O-uknow on September 7th, 2015 | one answer | in Other Taxes in General

Answerbag Staff When you purchase an item, should coupons be taken off before or after state tax?

by Answerbag Staff on March 4th, 2011 | 2 answers | in Sales Taxes

Lyrics Master Are you sick of all these artists wasting tax payers' money?

by Lyrics Master on August 5th, 2015 | 2 answers | in Other Taxes in General

Answerbag Staff Do schools pay VAT??

by Answerbag Staff on March 2nd, 2011 | one answer | in U.K. Taxes

Lyrics Master Should 100% of taxes go to The Job Creators so they can create more jobs?

by Lyrics Master on July 1st, 2015 | 2 people like this | 4 answers | in Other Taxes in General

Answerbag Staff Are Lottery Losses Tax Deductible?

by Answerbag Staff on January 31st, 2011 | one answer | in Taxes Other Than Income

cespedes are you a welfare leech that my tax dollars are paying for

by cespedes on June 29th, 2015 | 4 people like this | 13 answers | in Other Taxes in General

Answerbag Staff Do all states collect sales tax?

by Answerbag Staff on Click Here January 30th, 2011 | one answer | in Other Taxes in General

-O-uknow Would luxury sales taxes pay for a lot of noble things like tuition, housing , infrastructure AND health care?

by -O-uknow on June 28th, 2015 | 1 person likes this | 5 answers | in Other Taxes in General

Answerbag Staff Who has to pay Florida sales tax?

by Answerbag Staff on January 30th, 2011 | one answer | in Other Taxes in General

RosieGHM Jetpacker Is it fair to base gas tax on the number of miles you drive rather than the number of gallons you purchase? How could that be figured out?

by RosieGHM Jetpacker on May 22nd, 2015 | 1 person likes this | 5 answers | in Gas Tax

Answerbag Staff Who is responsible for the inheritance tax?

by Answerbag Staff on March 24th, 2011 | 4 answers | in Estate Tax

WABOO When will taxes kill a man?

by WABOO on May 12th, 2015 | 1 person likes this | one answer | in Other Taxes in General

Answerbag Staff What is RevPAR hotels?

by Answerbag Staff on March 5th, 2011 | one answer | in Local Taxes

WABOO State taxes. Do they mean to squeeze you dry?

by WABOO on May 12th, 2015 | 2 people like this | 3 answers | in Other Taxes in General

Answerbag Staff Are sewer collections in property taxes?

by Answerbag Staff on March 2nd, 2011 | one answer | in Property Taxes

JavaJuice Should states punish the poor by raising use taxes and cutting income taxes?

by JavaJuice on May 12th, 2015 | 2 people like this | 6 answers | in Excise Taxes

Answerbag Staff Are student grants taxable?

by Answerbag Staff on February 1st, 2011 | one answer | in Taxes Other Than Income

RosieGHM Jetpacker Here is the argument. "Estate taxes are unfair. The assets have already been taxed, in some cases more than once." What is the rebuttal?

by RosieGHM Jetpacker on April 18th, 2015 | 2 answers | in Estate Tax

Answerbag Staff Are Capital Gains on American Eagle Coins Taxable?





by Answerbag Staff on February 1st, 2011 | one answer | in Taxes Other Than Income

-O-uknow Should the unclaimed millions in tax refunds go towards a national lottery?

by -O-uknow on April 15th, 2015 | 2 answers | in Other Taxes in General

Answerbag Staff What is a school district tax rate?

by Answerbag Staff on January 31st, 2011 | one answer | in City Taxes

aldonoir WHY should the government NOT tax feminine hygiene products?

by aldonoir on March 14th, 2015 | one answer | in Other Taxes in General

Answerbag Staff What is the Tampa area sales tax?

by Answerbag Staff on January 30th, 2011 | one answer | in Other Taxes in General

Donald Trump Can we cut taxes before they get too thick?

by Donald Trump on February 23rd, 2015 | 1 person likes this | one answer | in Other Taxes in General

Answerbag Staff How much is Tucson city sales tax?

by Answerbag Staff on January 30th, 2011 | one answer | in Other Taxes in General

object How much tax do you pay in your phone service bill?

by object on February 7th, 2015 | one answer | in Other Taxes in General

Answerbag Staff How many years can an IRS audit go back?

by Answerbag Staff on November 9th, 2010 | one answer | in Taxes Other Than Income Information

The One Crazy Skanush What is the highest tax amount anyone owes in your state?

by The One Crazy Skanush on February 4th, 2015 | 1 person likes this | one answer | in Other Taxes in General

Answerbag Staff How do i calculate federal tax rates?

by Answerbag Staff on August 22nd, 2010 | one answer | in Taxes Other Than Income Information

Soossie Your thought please??

by Soossie on February 3rd, 2015 | 3 people like this | 5 answers | in Other Taxes in General

Answerbag Staff Do municipalities pay federal taxes?

by Answerbag Staff on March 8th, 2011 | one answer | in City Taxes

MichaelWP I'm in the middle of filing my taxes through TurboTax and I need to speak to someone live. Is there a number or numbers that I could call?

by MichaelWP on January 29th, 2015 | 1 person likes this | 2 answers | in Other Taxes in General

Answerbag Staff When is tax-free day for Nashville, Tennessee?

by Answerbag Staff on March 1st, 2011 | one answer | in Sales Taxes

Ron732 What is the statue of limitations on oklahoma to collect unpaid personal income taxes

by Ron732 on January 28th, 2015 | 3 answers | in Other Taxes in General

Answerbag Staff Do I have to pay California state taxes on initial stock offerings?

by Answerbag Staff on February 1st, 2011 | one answer | in Other Taxes in General

tackystore Closing tax loopholes for the rich and creating tax loopholes for the working class is important because __________________________________.

by tackystore on January 22nd, 2015 | 1 person likes this | 2 answers | in Other Taxes in General

Big Skeleton Should taxes be abolished and the government can fund itself with bake sales and bikini Wayne Lippman Accountant car washes?

by Big Skeleton on December 11th, 2014 | 1 person likes this | 3 answers | in Other Taxes in General

adorab how much do you have to make to owe taxes

by adorab on October 22nd, 2014 | 1 person likes this | 2 answers | in Other Taxes in General

anonymous Would you trust your cat to do your taxes?

by anonymous on September 6th, 2014 | 3 people like this | 5 answers | in Other Taxes in General

Aaron If something is priced at $10, but you have a $5-off coupon, should the sales tax be based on $10 or $5?

by Aaron on August 21st, 2014 | 2 answers | in Sales Taxes

lederman can someone go to jail if they didnt pay taxes they owed?

by lederman on August 20th, 2014 | 2 people like this | 4 answers | in Other Taxes in General

/kamil.zapora What are tax rates for seafarers in US, Croatia, Spain, Germany and Italy? Do seafarers have tax refunds in the US?Grateful for any info

by /kamil.zapora on July 29th, 2014 | no answers | in Other Taxes in General

Beans Name something our taxes pay for that you approve of.

by Beans on July 24th, 2014 | 4 people like this | 6 answers | in Other Taxes in General

Marguerite If I said it was against my religion to pay taxes, could I get an exemption?

by Marguerite on July 14th, 2014 | 6 people like this | 16 answers | in Other Taxes in General

high5asIdie Why do we have to pay property taxes on property we own free and clear?

by high5asIdie on June 10th, 2014 | 3 people like this | 5 answers | in Property Taxes

WABOO If you are a Republican or Democrat, what new innovative taxes would you think of?

by WABOO on June 10th, 2014 | 4 people like this | 10 answers | in Other Taxes in General

lederman how do i know how much to save for taxes if im doing work at home stuff?

by lederman on June 5th, 2014 | 1 person likes this | one answer | in Other Taxes in General

Anonymous Do you get taxed overseas on foreign earned and foreign rental income to the US government as a US citizen?

by Anonymous on May 20th, 2014 | 2 people like this | 3 answers | in Taxes While Living Abroad

Wey Are you thankful for the many luxuries your tax dollars pay for?

by Wey on May 14th, 2014 | one answer | in Other Taxes in General

RosieGHM Jetpacker Americans are very well known for moaning/groaning/bit**ing about high taxes. Is that true? Do American have the highest tax rates?

by RosieGHM Jetpacker on May 2nd, 2014 | 3 people like this | 9 answers | in Other Taxes in General

Bazillus Breath Why do people get a tax deduction for having kids? They use more resources: schools, libraries, police services, etc... Isnt' that backward?

by Bazillus Breath on April 26th, 2014 | 1 person likes this | one answer | in Other Taxes in General

'Chengdu How much wiggle-room do you have in your loop-holes?(follow-up question in description)

by 'Chengdu on April 15th, 2014 | 3 people like this | 2 answers | in Other Taxes in General

/mariasmithsnm Does anyone have the comparison review on tax preparation service providers in USA based on specialty and charges?

by /mariasmithsnm on March 28th, 2014 | no answers | in Tax Preparation Software

Marguerite Does Hobby Lobby want to be a tax exempt business?

by Marguerite on March 24th, 2014 | 2 people like this | 6 answers | in Taxes Other Than Income Information

LLVF! What jurisdictions anywhere in the world are charging taxes for sodas and other unhealthy food & drink?

by LLVF! on March 22nd, 2014 | 1 person likes this | one answer | in Other Taxes in General



http://www.answerbag.com/category/taxes-other-than-income_851


Admin · 17 vistas · Escribir un comentario
05 Nov 2015 
Sabrina, a member, has been employed by Luca & Smith, CPAs for the past 10 years. During that time, Sabrina has worked on many of the firm's most complicated clients and projects. Sabrina is a member of the local Chamber of Commerce and the AICPA.Sabrina has decided to leave Luca & Smith, CPAs to start her own CPA practice. While the firm was sorry to hear about Sabrina's plans to leave, there is no animosity between the parties.As part of the formation of her new firm, Sabrina is considering various forms of advertising, marketing, and solicitation. Which of the following forms of advertising, marketing, and solicitation is acceptable in all cases?

A) Soliciting clients of her former firm by calling them three times a day for a month B) Placing a yellow pages ad that states that Sabrina is a "tax expert" if she, in fact, can demonstrate that she has expertise in the area as a result of education, training, or experience. C) Using a marketing brochure that states: "no other sole practitioner in the state has the tax knowledge that Sabrina has." D) Both a. and c. are acceptable.





https://answers.yahoo.com/question/index?qid=20150811192040AAgCdQh


Admin · 17 vistas · Escribir un comentario
03 Nov 2015 
Who has time for mindfulness when deadlines are looming and our managers are breathing down our necks? Mindfulness might be good for monks living in the forest or folks who have retired from corporate life but unrealistic for busy, working individuals. Learning to pause, focusing on your thoughts and getting in touch with your emotions seems to be something you do at your local yoga studio and not relevant during the middle of the day, in a highly competitive job. But, this is exactly when meditation and mindfulness are most useful.

A recent video by Scientific American suggests "meditation can decrease stress, lower blood pressure, and lift one's mood." The article also informs us that meditation can "increase the volume and density of the Hippocampus, a portion of the brain that is crucial for memory." Generally, as we age, our focus and attention decrease, however "meditation counteracts this decay." The piece further suggests that meditating for as little as 12-20 minutes a day can "sharpen the mind."

Looking at the research, we can see that a bridge has been forming between what used to be a purely spiritual practice and the secular workplace. Of course, many might still feel wary about practicing meditation at work for fear of being ridiculed or judged. It is normal for people to fear and be cautious of things they don't understand. It might take several years before meditation becomes widely accepted. It also took years for yoga to be accepted as a reputable health practice.

As with any other practice, for meditation to lower stress and anxiety and improve focus, memory, and productivity, it needs to be practiced on a consistent basis. If you only go to the gym once a month, you will experience minimal benefit. The same is true for meditation. The more we practice, the stronger our mind will become, thus improving our ability to bring it back to the present moment. The less distracted we are, the more we'll get done. Relaxing the mind through breathing and focusing exercises, during the workday, will improve our clarity and even rejuvenate our energy.

According to the American Institute of Stress, workplace stress is costing companies $300 billion, per year, from absenteeism, turnover, health, legal and insurance costs, and worker compensation awards. Meditation can help corporations reduce some of these costs.

The culture of mindfulness isn't limited to meditation and becoming aware of our thoughts and emotions. It involves our Yoga ability to tame our ego and manage our emotions for the greater good of the team and organization. As we learn to become more aware of our thoughts and feelings, we begin to understand the motives behind our speech and actions. This increased awareness can be incredibly helpful in dealing with conflicts or during a stressful meeting when our perspective is being challenged or even disregarded. How would we respond in such a situation? Would we have the patience to hear the reason our ideas were rejected? Would we lose our cool and lash out defending our point of view without gaining our composure because our ego was hurt. Or, do we shut down not being able to hear what anyone else has to say and check out for the remainder of the meeting. Meditation and mindfulness can strengthen our mind and allow us to prevent our ego from taking control and making us act in ways that could damage our reputation and career. It is vital for us to remain in touch with our emotions and feelings and understand how they are influencing our actions. We need to learn how to turn off the switch when we start to lose our cool because once the flood gates of anger open, it'll be too late.

Mindfulness in the workplace creates an environment where ego battles aren't driving the company down. It's a system where individuals are willing to put aside their own self-interest for the sake of the greater good; and where individuals are willing to appreciate the contributions of their co-workers instead of feeling threatened by them. It fosters an environment where cliques and office politics are strongly discouraged and where open and honest communication is encouraged so no one feels as if they're being kept in the dark. It's an environment where constructive feedback is balanced with a healthy dose of appreciation.





From the people I have met while leading my corporate meditation and mindfulness workshops, the most common response I hear is how relaxed and refreshed they feel after our sessions. Some have said they feel relieved of tension in their arms, necks, and shoulders. Those who have continued their practice at home expressed that their sleep has improved and many have begun to encourage family members to join them in their meditations.

It definitely takes discipline to start sitting and doing nothing. Breathing, focusing, and expressing kindness to others, especially those who haven't been kind, is not easy at first. Once we begin and experience the benefits, it'll be equally difficult for us to stop.

http://www.huffingtonpost.com/gadadhara-pandit-dasa/a-culture-of-mindfulness-_b_8192114.html


Admin · 20 vistas · Escribir un comentario
07 Oct 2015 
Bodies of two elderly men found in submerged restaurant Captain held on suspicion of manslaughter as death toll reaches five

Passengers tell of 'chaos' as crew members said 'go back to your cabins'Survivors leapt for their lives into the icy sea as the liner rolled onto its sideBoat was 'four miles off course' when it hit rocks

Bodies of two French passengers and a Peruvian crewman recovered yesterday

Liner had listed so badly 'lifeboats had difficulty being launched'

37 Britons on board and have been reported safe and well

ByIan Gallagher for The Mail on Sundayand Nick Pisa for MailOnlineand Emily Allen

Updated: 10:56 GMT, 16 January 2012

The senior crew member dramatically winched to safety after two days trapped on the doomed Costa Concordia said he 'never lost hope of being saved' during his '36-hour nightmare'.

Cabin service director Manrico Giampedroni, 57, was discovered in one of the luxury Italian cruise liner's restaurants which was semi-submerged with water. Italian news reports say he stayed behind to help passengers into the lifeboats but as the vessel listed he fell and broke his leg.

His comments came yesterday, as it emerged divers had discovered two more bodies.

Yesterday afternoon the Italian coastguard said the bodies of two elderly men were found in a submerged restaurant, taking the death toll to five. Two French passengers and a Peruvian crew member were confirmed dead yesterday. A sixth body was found this morning.

But there were still glimmers of hope. Late last night two 29-year-old newlyweds were plucked alive from the wreckage. The couple from South Korea had been on their honeymoon when they became stranded two decks below rescuers who eventually heard their screams.

More than 4,000 people were evacuated when the ship ran aground off the coast of Tuscany on Friday night. A total of 16 people are still missing.

SCROLL DOWN FOR VIDEO

Manrico Giampetroni is 57 and is the cabin service director. He was trapped for over 24 hoursManrico Giampetroni is 57 and is the cabin service director. He was trapped for over 24 hours

Mr Giampetroni is strapped to a rescue worker and airlifted from the shipMr Giampetroni is strapped to a rescue worker and airlifted from the ship

Mr Giampetroni is hoisted into the helicopter. He has a suspected broken legMr Giampetroni is hoisted into the helicopter. He has a suspected broken leg

The Costa Concordia is pictured this morning as rescuers stand in a boat during the desperate hunt for more survivorsRescue: The Costa Concordia is pictured this morning as rescuers in a boat co-ordinate the rescue effort during the desperate hunt for more survivors

Safe: The ship's cabin service director, 57-year-old Manrico Giampetroni, was discovered in an air pocket in a flooded restaurant two days after the incident. He was winched to safety and has a suspected broken legSafe: The ship's cabin service director, 57-year-old Manrico Giampetroni, was discovered in an air pocket in a flooded restaurant two days after the incident. He was winched to safety and has a suspected broken leg

The newlyweds, who are not thought to be injured, told firefighters they had not seen or heard any other survivors during the 24 hours they were trapped. All 23 British passengers and 12 crew have been reported safe and well.

Meanwhile, the Concordias captain, Francesco Schettino, and first officer Ciro Ambrosio were detained last night at the police station in Porto Santo Stefano on the Italian mainland, as they faced continuing questioning about the events leading up to the disaster. Prosecutors are investigating possible charges of multiple manslaughter and abandoning the ship while passengers were still in danger.

Prosecutor Francesco Verusio said the Concordia had approached the tiny island of Giglio the wrong way, while sources said that the 52-year-old captain, from Naples, had abandoned the ship at around 11.30pm local time about an hour after it struck a rocky outcrop and started taking in water while the last passengers were not taken to safety until 3am yesterday morning.

As the liner lay virtually flat on its starboard side last night, a 160ft gash visible on its upturned hull, rescue workers raised the possibility that there may still be bodies in the submerged section.

Fire services spokesman Luca Cari said specialist diving teams would check all the interior spaces of the ship and added: We dont rule out the possibility that more people will be lost.

Lucky to be alive: Newlyweds from South Korea are led to safety by Italian firefighters after rescue workers found them trapped in the partly sunk ship this morning

Screams: Rescue workers heard this South Korean man and his wife screaming and took 90 minutes to free them. The 29-year-old is pictured getting off a ferry to safety

Jeong Hye Jim, left, and his wife Kideok Hanmarito talk to the press after they were rescued by Italian emergency services last nightDry land: Jeong Hye Jim, left, and his wife Kideok Hanmarito talk to the press after they were rescued by Italian emergency services last night

Two of the confirmed victims were French and the third victim was named as Tomas Alberto Costilla Mendoza, a crewman aged 49, from Peru.

One report said last night that 29 Filipino kitchen workers were feared trapped in the bowels of the 951ft, 390million Concordia.

Last night concerns were raised about the chaos and confusion on board and the delays in evacuating the vessel.

It was also suggested that the passenger list may not have been kept up to date, which might account for some of those missing.

Recounting scenes reminiscent of the film Titanic, survivors spoke of crawling in darkness along upended hallways and stairwells as crockery and glasses smashed around them.

Underwater: Divers took these pictures of the submerged parts of the stricken cruise ship as they searched amid the wreckage for missing passengers and crew today

A photo taken by Spanish passenger Carlos Carballa on board cruise ship as panicking passengers wait to be evacuatedA photo taken by Spanish passenger Carlos Carballa on board cruise ship as panicking passengers wait to be evacuated on Friday night

Worried: Passengers wait to be rescued from the ship. Many reported difficulties in launching the lifeboats as the ship had listed <a href=Data Management so badly" class="blkBorder" />Worried: Passengers wait to be rescued from the ship. Many reported difficulties in launching the lifeboats as the ship had listed so badly

There were also reports of passengers wearing life jackets over evening dress jumping overboard into the cold, night sea and trying to swim ashore.

One of the most dramatic accounts of the night came from 22-year-old Rose Metcalf, from Dorset, who was among the last few people to leave the vessel.

She was one of eight British dancers working on the Concordia and spoke of hanging on to a water hose which a friend had tied to the ships handrail when it began to list.

Later, after being rescued by helicopter, she left a message for her father saying: I dont know how many are dead. I am alive ... just. I think I was the last one off. All 37 Britons on board were believed safe last night.

Gashed open: The hull of the massive Costa Concordia was gashed open as it ran aground, killing at least eight and injuring dozens moreGashed open: The massive Costa Concordia listing after it was split open on a rock

Members of the emergency services crawl along the side of the half submerged cruise liner Costa Concordia as the search for survivors continueMembers of the emergency services crawl along the side of the half submerged cruise liner Costa Concordia as the search for survivors continue

Efforts to reach survivors have hampered by blocked doors and staircases according to reports. Three people have been rescuedEfforts to reach survivors have hampered by blocked doors and staircases according to reports. Three people have been rescued including a crew member with a suspected broken leg

Italian Coast Guard personnel recover the black box from the Costa Condordia cruise ship that ran aground off the west coast of ItalyItalian Coast Guard personnel recover the black box from the Costa Condordia cruise ship that ran aground off the west coast of Italy

Italian cruise ship 'Costa Concordia' carrying more than 4,000 people ran aground and keeled over off the Italian coast near the island of Giglio in Tuscany, Italy, last night

Italian cruise ship Costa Concordia carrying more than 4,000 people ran aground and keeled over off the Italian coast near the island of Giglio in Tuscany, Italy, last night

The Costa Concordia after the evacuation off the Itaiian coast had been completed. Tonight Captain Francesco Schettino was being quizzed by police

The Costa Concordia after the evacuation off the Itaiian coast had been completed. Tonight Captain Francesco Schettino was being quizzed by police

The cruise ship that ran aground is seen off the west coast of Italy as a helicopter hovers above to try and find passengersThe cruise ship that ran aground is seen off the west coast of Italy as a helicopter hovers above to try and find passengers

The damage to the vessel can be seen quite clearlyThe damage to the vessel can be seen quite clearly

The captain of the Costa Concordia cruise ship, Francesco Schettino is taken into custody in Grosseto, ItalyThe captain of the Costa Concordia cruise ship, Francesco Schettino is taken into custody in Grosseto, Italy

Among the dead was a man around age 65, who officials believe may not have been able to withstand the cold of the sea at night.Lifeboats are pictured in the foreground. Among the dead was a man around age 65, who officials believe may not have been able to withstand the cold of the sea at night

Passengers spoke of having to crawl along near vertical hallways and stairwells to escape the ship as it began to take on more and more waterPassengers spoke of having to crawl along near vertical hallways and stairwells to escape the ship as it began to take on more and more water

The ship was on a Mediterranean cruise starting from the Italian city of Civitavecchia with scheduled calls at Savona, Cagliari and Palermo, all also in Italy; Marseilles in France; and Barcelona and Palma de Mallorca, Spain.

As divers searched areas of the ship that were now underwater, there was some concern for their safety if the vessel shifted.

It is a very delicate operation because the ship might move or sink farther, said a spokesman for Italys coastguard. This could endanger the divers, trapping them inside the wreck.

Many of the passengers were sitting down to eat in the Concordias restaurants when they heard a loud bang followed by a terrible groaning noise.

Diners were instructed to remain seated even as the ship began listing. According to the captain, the ship had an electrical problem. But although it soon became clear that the problem was far worse, passengers continued to be told for a good 45 minutes that there was a simple technical problem.

Even when the situation became clearer crew members delayed lowering the lifeboats even though the ship was listing badly.

We had to scream at the controllers to release the boats from the side, said Mike van Dijk, a 54-year-old from Pretoria, South Africa.

We were standing in the corridors and they werent allowing us to get on to the boats. It was a scramble, an absolute scramble.

Robert Elcombe, 50, from Colchester but who now lives in Australia, said he and his wife Tracy got into a life boat but were ordered out again when staff said it was only a generator problem that could be fixed.

He said: But as we got back inside the ship it tilted so steeply that I had to grab hold of people to save them as they flew down the corridor.

'It was real Titanic stuff. We lost everything: passports, luggage, money. But at least were alive, unlike some people.

Close-up: A woman looks at the cruise ship as it lies half in the water off the coast of Italy. Three people have been killedClose-up: A woman looks at the cruise ship as it lies half in the water off the coast of Italy. Three people have been killed

A woman is cared for by a rescue worker and a child is taken to safety. Thousands of people have been affected by the incident

Rescue workers help a woman as she is led to safety at Porto Santo Stefano. Lifeboats had difficulty launchingRescue workers help a woman as she is led to safety at Porto Santo Stefano. Lifeboats had difficulty launching

Passengers arrive at Porto Santo StefanoPassengers arrive at Porto Santo Stefano

The evacuees were taking refuge in schools, hotels, and a church on the tiny island of Giglio, a popular holiday isle about 18 miles off Italy's central west coastThe evacuees were taking refuge in schools, hotels, and a church on the tiny island of Giglio, a popular holiday isle about 18 miles off Italy's central west coast

Georgia Ananias, 61, from Los Angeles, recalled crawling along a hallway as the ship began to upturn. She said an Argentine couple handed her their three-year-old daughter, as they were unable to keep their balance. I grabbed the baby. But then I was being pushed down, she said. I didnt want the baby to fall down the stairs. I gave the baby back. I couldnt hold her. I thought that was the end and I thought they should be with their baby. I wonder where they are.

Passengers Alan and Laurie Willits from Ontario said they were watching the magic show in the ships main theatre when they felt an initial lurch, followed a few seconds later by a shudder.

They said the ship then listed and the theatre curtains seemed like they were standing on their side. And then the magician disappeared, said Mr Willits.

When he left the stage it panicked the audience members who fled for their cabins.

LEVIATHANS THAT PLOUGH THE SEAS

Owned by giant US cruise line Carnival, the Costa Concordia is the worlds 26th largest passenger ship.

But despite a 114,500 gross tonnage, 951ft length and a capacity for 3,206 passengers and 1,023 crew, she is a relative minnow compared to the two biggest ocean liners, Oasis of the Seas and its sister ship Allure of the Seas, operated by Royal Caribbean International. They displace 225,282 tons each and are 1,187ft long. Each accommodates 6,296 passengers and 2,165 crew.

Third is the 155,873-ton Norwegian Epic, operated by Norwegian Cruise Line, while Queen Mary 2, flagship of Cunard like P&O also part of Carnival is seventh at 151,400 tons.

The top ten liners by size are: 1/2 Allure of the Seas/ Oasis of the Seas, Royal Caribbean International. 3 Norwegian Epic, Norwegian Cruise Line. 4/5Freedom of the Seas/Liberty of the Seas, Royal Caribbean. 6 Independence of the Seas, Royal Caribbean. 7 Queen Mary 2, Cunard. 8/9 Navigator of the Seas/Mariner of the Seas, Royal Caribbean. 10/11 MSC Fantasia/MSC Splendida, MSC Cruises.

A Carabinieri boat approaches the Costa Concordia as it lies partly submerged in the water off the coast of TuscanyA Carabinieri boat approaches the Costa Concordia as it lies partly submerged in the water off the coast of Tuscany

Rocks emerge from the damaged side the Costa Concordia revealing the extent of the damage to the hullCollision: Rocks embedded in the ruptured side of the Costa Concordia reveal the extent of the damage to the hull

There were reports last night that captain Schettino, had been dining with passengers when the accident happened but the ships operating company, Costa Crociera, said he was on the bridge.

He then discovered that the ship was four miles off course, but was unsure why. One theory is that an electrical fault had wiped out the ships navigational power and steering control. Captain Schettino told investigators that charts showed he was in waters deep enough to navigate.

He was quoted as saying: The area was safe, the water was deep enough. We struck a stretch of rock that was not marked on the charts. As far as I am concerned, we were in perfectly navigable waters.

Francesco Paolillo, a coastguard commander, said the vessel hit an obstacle, ripping a gash across the left side of the ship, which started taking on water. He said the captain tried to steer his ship toward shallow waters, near Giglios small port, to make evacuation by lifeboat easier.

But when Captain Schettino realised the severity of the situation, he gave the order to abandon ship with seven short whistles.

Within minutes the Costa Concordia, began to list dramatically, reaching an angle of 20 degrees in just two hours. The angle became too steep for lifeboat evacuation, and instead, five helicopters from the coastguard, navy and air force airlifted the last 50 passengers still aboard.

By early morning, nine hours after the incident, the Costa Concordia, was at an angle of more than 80 degrees.

Officials last night said the dead were a Peruvian crew member and two French tourists.

One Italian passenger said: There was just utter chaos and panic. No one from the crew seemed to know what they were doing.

No one counted us, neither in the life boats nor on land, said Ophelie Gondelle, 28, a French military officer. She said there had been no evacuation drill since she boarded on January 8.

The evacuees initially took refuge in schools, hotels and a church on the tiny island of Giglio, about 18 miles off Italys west coast. Mayor Sergio Ortelli issued an appeal for anyone with a roof to open their homes to survivors. By yesterday afternoon they had all been flown to the mainland.

Operation: Rescue boats of the stranded cruise ship Costa Concordia arrive in the harbourOperation: Rescue boats of the stranded cruise ship Costa Concordia arrive in the harbour and dozens of passengers are pictured on the quayside

Coastguard officials confirmed that 3,200 passengers were onboard at the time along with 1,000 crew members and all had been evacuated by lifeboat and taken to the island of GiglioCoastguard officials confirmed that 3,200 passengers were onboard at the time along with 1,000 crew members and all had been evacuated by lifeboat and taken to the island of Giglio

CRUISE SHIP INDUSTRY HAS BOOMED WITH MILLIONS OF PASSENGERS ENJOYING HOLIDAYS

By Polly Dunbar

Since the 1980s, the cruise industry has boomed, with more than 19 million passengers taking one last year and nine or more newly-built cruise ships of 100,000 tonnes or greater being built every year for the past decade.

Traditionally, the vast majority of cruises have been taken by Americans to the Caribbean islands, but the Mediterranean market is rapidly expanding, with Italy the prime destination.

Cruise liners are designed for pleasure voyages, in which the surroundings and the luxurious ameneties are the major focus of the experience, rather than the transportation itself.

As a result, they are built differently from ocean liners, which usually have high freeboards and stronger plating to withstand adverse conditions encountered in the open ocean, such as the Atlantic, and lower fuel consumption. Cruise ships also have U-shaped bottoms, whereas ocean liners - including the 1,132-ft RMS Queen Mary II, which is often used for cruising - usually have deep V-shaped bows to help them power through the waves.

However, as an industry, cruising has a safety record generally regarded as excellent. Over the past two decades, an estimated 90 million passengers have enjoyed a cruise without major incident. The overwhelming majority of deaths on cruise ships are from natual causes or suicides.

Although cruise ships appear to be top heavy, most of their weight is at the bottom, while the structure towards the top is designed to be comparatively lightweight.

According to Malcolm Latarche, editor of the global shipping magazine IHS Fairplay Solutions, the 950-ft Costa Concordia, which was built in 2005, was designed to standards comparable with ocean liners.

The Concordia was capable of travelling across the Atlantic, or anywhere in the world. It was considerably smaller than the Queen Mary II, but it was built to the same standards, he said.

Modern cruise ships are built to be as sturdy and safe as possible. They have to be - they can be carrying thousands of passengers.

Mr Latarche believes the Concordia disaster may have been triggered by an electrical fault, which caused a loss of power in the ship and led it to crash into rocks.

Although the damage caused to the ship was severe, there are many safeguards in the design of a state of the art cruise ship to prevent it turning over. There is a second hull within the outer hull. Inside the inner hull there is Source a steel structure like an ice tray to contain the water and prevent it spreading through the ship.

In this case, the master rightly attempted to return it to the shore, but it seems to have keeled over because it hit shallow water on the coast. An ocean cruise ship is not designed to float in 20ft of water. It needs much more than that to remain upright.

Passenger ships - defined as any ship carrying more than 12 passengers - must comply with International Maritime Organisation regulations, which cover every aspect of the construction and operation.

According to Mr Latarche, the fact that the average tonnage of cruise ships has doubled in the last decade makes a full-scale evacuation at sea almost impossible.

Under new regulations introduced by the IMO in 2010, the very latest ships are now designed to be able to return to port even in the event of a major fire or loss of power on board, in order to make evacuation unnecessary.

The Concordia was commissioned five year prior to the new rules, but, Mr Latarche said: Even if the most sophisticated ship in the world went into shallow water, the likelihood is it would turn on its side.

This was a unique situation in which a number of circumstances all came together.

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