The Old Temple of Athena Polias

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Farther along the Sacred Way we notice the foundations of an ancient temple in front of the Erechtheion. On account of its length of 100 Attic feet, this edifice was wrongly believed for centuries to be the Hecatompedon, until identified as the Old Temple of Athena Polias (Athena of the City). This is the most ancient building uncovered on the Acropolis; it was originally a simple sanctuary dating from the remotest times. The modest Doric temple of limestone was restored in the sixth century BC by Peisistratus, who embellished it by adding a colonnade and pediments depicting a Battle of the Giants, while its opisthodomos served as the Athenian Treasury.

In this heap of stones, enclosed by a railing, we can distinguish two bases in poros for the support of wooden pillars belonging to the Mycenaean megaron (palace) of the first King of   Athens . This was the center of the public life of the citadel and extended as far as the north wall of the Erechtheion. A flight of rock-cut steps built in Pelasgic times connected the megaron and the Acropolis with the lower city. Later, in historical times, on these Mycenaean vestiges was raised the above mentioned Temple of Athena Polias, a rectangle of 32.80 m. long, that is 100 feet, whence its name of “Hecatompedon” (temple of a hundred feet). This temple was rebuilt after it was destructed during the persian invasion but it appears that after the completion of the Erechtheion it became useless and an encumbrance, and was finally destroyed in 406 BC.

Opposite the ruins of the Old Temple of Athena Polias and close to the seventh column of the Parthenon, there is an inscription which reads: This spot was consecrated, after being indicated by an oracle, to the Fruitful Earth. Exactly on this spot was a statue of Earth beseeching Zeus to send rain. Nearby is a circular base, which formerly bore the statues of Conon and his son Timotheus and farther along is the base of a statue dedicated to Hermolycos, son of Deitrephes.

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3 Star Hotels in Barcelona Centre

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Barcelona, as one of Spain’s most important and largest cities, offers the visitor an abundance of cultural things to see and do. Famous sights include the impressive Sagrada Família, the bustling Ramblas, several outstanding Gaudí buildings and a good selection of museums and galleries. Also, a rather unique characteristic of the city is the fact that it also lies on the coast and offers the rarity of sandy beaches and sunbathing; an ideal situation for those looking for culture as well as a bit of sea-side relaxation.

Of course accommodation will play a relatively large part in how much you enjoy your visit. A 3-star hotel will usually provide at least the minimum in the services and amenities expected for a comfortable and relaxing stay. Like many major cities, there is a good choice of 3 star hotels in Barcelona. They can be found all over the city, but for convenience it would probably be best to stay in a hotel in or close to the city centre, so that you can easily discover Barcelona on foot, even though the city’s public transport system is both cheap and efficient.

The centre of Barcelona is quite compact, making it viable to explore on foot. Furthermore, the centre is well connect via the city’s comprehensive metro network. In the centre you will find the Cathedral, Gaudí’s La Pedrera, the main shopping centre, some of the city’s best restaurants and cafes and many of the museums, such as the Barcelona Museum of Contemporary Art, Picasso Museum, the Maritime Museum and much more.

The following Barcelona hotels are well located in the city centre, one near Plaza Catalonia, one close to the Sagrada Família and the other directly on the Ramblas.

3-star Hotel Gran Ducat Barcelona: This hotel is a modern place to stay and run by friendly, professional staff. Located just off Plaza Catalonia, you will be close to where the Ramblas begin and where the city’s main shopping area can be found. There are 64 good-sized guest rooms in total, all en suite, air conditioned and well equipped with today’s mod cons.

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Combining Your Vacation and Business Travel to Save on Taxes

A vacation can be quite a high expenditure, yet may be a necessary break for you and your family. As vacations are typically considered a luxury expense, it means that you have to bear all the costs for your vacation with no help or breaks from Uncle Sam. However, with proper tax planning, you can deduct some vacation expenses under business travel. This is common practice is especially popular in the corporate world. Ever wondered why management meetings, corporate strategic meetings, or client entertainment are done in extravagant and lavish hotels?

You need to be careful when deducting the vacation/”business” expenses to ensure that you are within the rules of what the IRS qualifies as permissible costs. Furthermore, besides business travel, you can also deduct expenses for travel that couples as trips in looking for a job. These tips will help you properly plan your trip and maximize on possible “business” deductions:

Job Hunt Travel Expenses

The tax code allows for individuals to deduct travel expenses for travel to look for employment, even if one does not consequently get a job. However, you need to have been searching for a job that is in line with your current occupation. You cannot claim deductions if you are a first-time job searcher or if you are looking for a job outside your current career field. The IRS does not also allow taxpayers to deduct expenses if they have been unemployed for a long time and are looking to get back into the job market, even if their search for a job is within his or her former business or career specialty. The IRS permits deductions for expenses including travel, meals, and lodging accommodations. Therefore, when planning your vacation, you can combine the travel expenses with the expenses accumulated in search of new employment to claim the deductions.

Transportation Costs for Business Travel

Business travel deductions come with several rules that have to be carefully followed. The IRS is aware that a lot of business expenses can be misused to cater to personal expenses. Therefore, this could be a red flag area for IRS audits and therefore, you need to be careful when claiming such deductions. Costs for transportation within the U.S. are allowed if a trip has a business purpose. For international travel, a taxpayer will need to demonstrate that at least 75% of the trip’s purpose was for business to have the costs allowed as a deductible. If not, the taxpayer will need to set aside the business elements of the travel costs from the personal elements. If business travel is on a cruise, then it has to be on a U.S. vessel and the vessel must avoid docking at foreign harbors to be tax deductible. The business expense deductible for a cruise has at a cap of $2,000.00 a year.

Accommodation and Meals for Business Travel

For accommodation and meals, one needs to show that the stay was business-driven. However, you can overstay in your travel destination and enjoy a vacation after the business dealings are done. In such a case, you can only deduct the transport expenses and the expenses incurred during the business period of your trip. You will have to shoulder the full expenses of the extension time, as this is a personal expense. For business meals for yourself and your business associates, the tax code allows for only 50% of the cost to be deductible (you will need to foot the other 50% without a deduction break).

Other Expenses

The IRS also allows the deduction of any other business-related expenses while on your business travel. These expenses include tips, any taxi or car hiring expenses, phone calls, Internet connectivity charges, and laundry. However, the expenses need to be reasonable to avoid unnecessary audits. Furthermore, the IRS can reject deduction claims based on the levels of extravagance. There is a fine balancing that needs to be practiced here to avoid any IRS problems.

Travel with Family

If your business and vacation travel includes your family, you cannot deduct any of the expenses relating only to your family. You can however, deduct any costs that you shared with your family as business expenses. If for example you traveled to your destination for business in your car with your family in tow, then the transport will be an allowable business expense. You can also combine other costs such as car-hire costs and shared accommodations.

Why not combine business with pleasure? If you have the opportunity to travel for business, you can enjoy some new restaurants, hotels, or entertainment spots with your business associates and be able to get some tax relief from Uncle Sam. Or, maybe you can take some “personal time” on the road and do some job hunting on your trip to get some tax breaks.