kendama ( けん玉 , also written as 剣玉 and 拳玉 ) ( ( also known as duce ball ) ) is a traditional japanese toy .

the ken has three cups and a spike which fits into the hole in the ball .

kendama bears similarities to the classic cup-and-ball game , and the hispanic world toy known as boliche or balero .

the principle of these toys are the same : catching one object with another , where both are joined by a string .

however the modern kendama style takes influences from a diverse range of skills including yo-yo , diabolo , juggling and dance .

kendama

krom kendama - aura kendama cz shop is pleased to welcome krom kendma to our kendama cz shop .
we sell japan kendama associaton officailly certified competetion type kendama “ozora”in our manufacturers store . official kendama “ozora” are also sold by the japan kendama association .
kendama that are officially certified by the japan kendama association are “official kendama” . officially certified kendama have various grades and are eligible for use at all competitions in japan . yamagata koubou is the designated manufacturer selected by the japan kendama association .
hatsukaichi city became the birthplace of the kendama after it was selected as a kendama manufacturing area .
the japan kendama association holds kendama competitions and provides certificate tests from level 1 to level 10 .
we do have some of the best kendama players worldwide in our kendama europe - pro team .
aura kendama cz shop thanks krom kendama for all the help they provided so far and we hope to be supplying krom kendama for the future .
gloken ' s mission is to build relationships among kendama players and make kendama popular around the world .
european kendama open 2016 - amsterdam - almere , netherlands irish kendama open april 9th british kendama open april 30th - may1st prague winter battle feb 20th bath jam feb 20th british kendama open 2015 - may , west london . eko / kendama camp 2015 , leeds , august
the title of this edit should be : this is kendama . * yourname * kendama usa pro contest round 2
[ . . . ] kendama usa posted these amazing videos of a japanese robot playing kendama . [ . . . ]
peter lives in berlin where he pushes kendama in skate halls and further . he just became german kendama champion in 2014 .
kendama usa was registered as a business in 2008 , and it soon became the leading kendama manufacturer in north america . other manufacturers have since emerged , including sweets kendamas and kendama co . in the united states , copenhagen - based krom kendama and amsterdam - based sunrise kendama . these companies often employ professional kendama players as consultants to help promote their products . sander , for example , works closely with kendama usa in this capacity .
round 2 : try other 5 tricks in 180 seconds . use one kendama . you can use different kendama from round 1 .
the classic wacky kendama is the mega kendama . some of these things are too big to actually play , and are limited to appearances at kendama championships . but on the smaller end of the scale , iwata mokko , maker of the discontinued mugen jka kendama , has made scaled up but playable versions of the jka kendama design ( sans jka sticker ) .
dave is one of the most innovative and creative kendama players in the game . the way he combines both dancing and kendama is completely mind blowing !
it has been our vision to work with krom kendama and to bring to the kendama players an outlet to enrich their collection with this finely tuned product . aura kendama cz has worked closely with krom kendama to bring the newest products to the aura kendama cz shop as soon as possible in order to give the players the opportunaty to get the stock at the earliest possibility .
kendama france est le premier site d ' information et de vente en ligne de kendamas en france . rejoignez - nous et partagez l ' amour du kendama
kendama boom has brought a fresh wind to the kendama producing area , tohoku . from there , with a bigger scale , it is spreading once again .
these days , kendama has made inroads into the domestic fashion industry , too .
a kendama learning robot based on bi - directional theory . - pubmed - ncbi
the kendama is not allowed to have more than one spike and three cups .
spanish kendama champion 2010 , 2012 , 2014 - 16 depth perception is overrated .
app to visualize proficiency levels for kendama world cup tricks . - kendama world cup 2014 - 2018 - you can create a new sheet according to the purpose .
kendama usa is thrilled to host the 2013 dama fest on may 11 , 2013 in atlanta ga . dama fest is a unique kendama event with high level players from across north america , japan , and europe all under 1 roof . it’s a great opportunity to meet your favorite kendama pros face to face , see brand new unreleased kendama products , and jam with some of the icons in the kendama world .
in fact , kendama usa has asked tosta to be a part of our country’s representation at the kendama world cup , july 23 and 24 in hatsukaichi , japan .
- kendama world cup 2017 trick list - kendama world cup 2014 - 2016 trick list , also . - you can create a new sheet according to the purpose .
during the golden week , with the theme of “having as many people as possible get a glimpse of kendama” an event was held in different places in tokyo . from young to elderly , many people participated and the event ended in a success . kendama tohoku brought a wind of kendama back to tohoku and merged with the kendama boom that the young has made , making a kendama even a bigger culture ever before .
now kendama is becoming popular outside of japan too . around 2010 , kendama seems to have caught on with street kids in america . young people in their teens and 20s came back from japan with kendama and started to upload videos of themselves perfecting various kendama techniques set to music . also , from around 2013 the kendama style that had become popular abroad began to be imported back into japan , especially in the trend - sensitive harajuku , and kendama is really booming inside japan too as a fresh game .
there is a monument to commemorate the birthplace of the kendama near hatsukaichi city hall .
matsunaga , a kendama player for more than 30 years , says the association has also been active in spreading kendama abroad , holding ranking tests in hawaii and other places .
don’t change or move the kendama’s string position with your free hand during the play .
kendama attack interviews joris schweppe after the vol 2 competition in rome . joris talks about the european kendama community , his love for the game and how he got started .
on august , 1918 , hamaji egusa in kure city created kendama in its current form .
classic - kendama usa - $ 14 . 99 a perfect choice for the player who is looking for an affordable kendama , but isn ' t willing to sacrifice build & playability .
– the use of detachable attachment ( accessory ) to kendama is not allowed .
gravity : big cup , swing kendama over head while keeping the ball in the cup .
he only wins . inventer of the new school performance style . full time kendama performer .
we are excited and honored to announce tj kolesnik as the newest 2016 kendama usa pro ! tj is an embodiment of dedication to kendama . his passion and work ethic can be seen in his progression from a player to a pillar in the kendama community . tj has been part of the kendama community for several years . he began his kendama journey back in 2010 while he was in his junior year of high school . for years , he has continued to hone not only his kendama play and steeze but his skills in videography . he’s helped us share great moments and memories with the community and continues to host kendama events around the globe .
kendama ( けん玉 ? , also written as 剣玉 and 拳玉 ) is a traditional japanese toy .
people like them are rare though , and hong kong doesn’t have a kendama scene like the us just yet , but more and more players are following in chan’s footsteps and taking kendama seriously .
wenatchee kendama team co founder 2010 , maker of count me in ! and where we are .
photo jacqueline ramseyer / bay area news group / april 23 , 2015caylie morrison , 7 , shows off her kendama skills inside her dad jason ' s newly opened kendama syndicate store in san jose .
“by involving many cities and focusing on culture , an interesting “chemical reaction occurred , which was the result of kendama . ” takuya hasegawa , the manager of “fukko department” recalled the kendama tohoku project .
totally wish i could go to this or any kendama event . i always work . . . i would have been given a free ticket to camp kendama too if it hadnt been for work .
photo jacqueline ramseyer / bay area news group / april 23 , 2015jason morrison is the owner of the newly opened kendama syndicate , selling all things kendama , located at 6055 meridan avenue , san jose .
we are honored , humbled , and excited to announce dave mateo as the newest member of the kendama usa pro team . dave brings a unique flow , energy , and style to the world of kendama . dave’s raw talent , passion , and dedication continues to be an inspiration to countless kendama players around the globe . he has been a leading force for developing strong grassroots kendama scenes , most notably in sacramento and las vegas . he has also spearheaded multiple community projects , including the national kendama retreat .
lau chun - ho ( left ) and chan chung - yin admit they’re totally addicted to kendama .
various tricks require that the kendama be held in different ways . the major grips are as follows :
in july 2014 , the “kendama world cup” was held in hatsukaichi city , hiroshima , which is known as the birthplace of kendama where mass - production of kendama began in about 1921 , and players gathered from ten countries . the venue was filled with great excitement , with the top players competing with each other in performances with splendid techniques and a kendama class being held , in which general visitors could participate .
yamagata koubou prides itself in producing authentic kendama made by skilled japanese artisan and their professional craftsmanship . our kendama are used in the official competitions . in order for the players to perform a variety of thchniques at these competitions , we maintain a high standard for the quality and precision of every kendama we produce .
japan kendama association chairman yoshiki matsunaga says kendama used to be played at drinking sessions by adults before ultimately being used as an educational toy by the end of the 19th century . hiroshima’s hamaji egusa registered a patent for the contemporary - shaped kendama in 1919 , which he called nichigetsu ball ( sun moon ball ) .
kendama was introduced to japan at the end of the edo period as a drinking game played at parties .
all the people who were involved in kendama tohoku said . the power that the culture possesses is great .
acrobatic : put ball on spike then swing , catch kendama in the air then land on base cup .
※if the kendama ' s body or shape is altered , such as an accessories , we might ask you to take it off , but if it is fixed or embedded onto the kendama , it is okay .
dama dice gives slayers a new way to enjoy games of ken . the dama dice app , available on ios , gives you a random kendama trick in easy , medium , and hard difficulty modes . it also helps you learn about new kendama tricks with the integrated kendama tricktionary . just tap on one of the dice , and you can read about how it’s done or view tutorial videos from the best kendama pros in the community .
kendama was re - born as a children’s game after the ministry of education introduced it as “cup and ball” .
kendama has enjoyed recent popularity because players can enjoy trying various techniques as well as testing their power of concentration .
if you play with a kendama , this is the place for you . ranging from everything from videos , reviews , tricks , to selling used damas . if it ' s related to a kendama , post it here !
in 2012 krom kendama was born to fulfill the vision of producing the most high quality kendamas in the world . since then the company and global kendama community has grown and allowed krom to spread and travel the entire world .
held on sept . 13 , catch & flow was the first freestyle kendama tournament to be organized in japan .
“the foreigners in the industry respect its japanese background and their kendama initially started out as a copy of those made here , ” komoto says . “now , however , they are branching out and making unique kinds of kendama . ”
for more than 25 years , matsunaga has been holding a saturday kendama class in hino , tokyo . held at a public facility , about 20 students , from elementary school age to retired people , gather to master the various kendama techniques . each kendama class begins with a bow and silence prevails when the students are performing and perfecting their moves .
outside of the realm of jka kendama , toy kendamas and folkcraft kendamas , there have been many wacky kendamas made .
you can get up to three kendamas passed per player via the dama - check” for the kendama world cup 2016 .
zero gravity : spike the ball and spike the whole kendama around your finger as the ball is still on spike .
living in the beautiful region - la reunion – david makes some of the most beautiful , high skilled kendama movies .
figi rocks play kendama so much that he got his own pro - model with catnip smell and fish - graphics .
the kendama is a unique and expressive toy . it was born in japan as a drinking game but dates back to the aztecs , the iniuits , and the french nobility of the 1600s . the kendama develops hand - eye coordination and perseverance and is fun and easy to learn . new tricks are constantly being invented by the creativity of players worldwide . the global kendama community continues to grow and players from all over the world are experiencing what kendama has to offer .
so lets get round 2 started ! ! we feel that a pro should be able to represent kendama on a variety of levels , and we want to see how you would choose to present kendama to the world in a single edit .
win a copy of the new book
spike ! mastering the kendama
, plus some original artwork by donald grant .
people in the united states first started to see kendama a little differently around 2006 . one of the first advocates is believed to be colin sander , a freelance filmmaker who stumbled across video footage of skiers in hokkaido playing kendama during a storm .
“i have to admit , it’s tough for us old folks to sit in that noise for three hours , ” matsunaga says with a laugh . “kendama is a traditional part of japanese culture and that’s why we call it kendama - do , or the way of kendama . at our competitions , we ask everyone to be quiet so that the players can concentrate . ”
when i complimented him on his skills , he informed me that he was practicing kendama , a traditional game from japan .
highlight video of minnesota kendama open , hosted by sweets kendamas at mall of america . filmed and edited by : ben steine
the kendama is made up of the “ken” ( handle ) and the “tama” ( ball ) , which is connected by a string . the kendama tricks are done by variations of juggling the ball in the 3 cups , spiking the ball with the ken spike , and balancing both in new creative ways . mastering the kendama takes practice , focus , patience , and creativity .
“it’s one of those things where his friends stopped playing kendama , but he kept playing and kept playing and he’s got pretty good , ” seth said . “he’s put in hours and hours into it and always is playing ( a kendama ) . ”
a japanese student learning lathe techniques in shop class made this kendama out of iron rods . he did it as a learning experience over the course of a six - month class . he warns that this kendama cannot actually be used without serious risk of injury , as anyone who has almost broken a tooth or fractured a wrist learning the furiken with a wooden kendama can imagine .
sander shot a few videos of himself playing kendama and posted them on youtube . it didn’t take long for word to spread .
chan has been honing his kendama skills ever since he discovered it . he has won several competitions , including the first ever competition in hong kong in 2006 and an international video competition with another player in 2007 . the 26 - year - old now works as a tour guide , but he founded pak fuk kendama in fanling , where he sells kendama products and coaches new players .
there are other grip variations and even ways of holding the kendama by the string , used in more exotic or advanced tricks .
kendama is steadily growing as a sport . the us has a team of professional players , and even pak fuk kendama in hong kongsponsors seven players , meaning those players get free kendamas and coaching . sunny wong , a bartender who helps smore chan run pak fuk kendama , says there are around 200 enthusiasts in hong kong who practise every day , and that it is a serious discipline .
the kendama has arrived in kl . the traditional japanese toy is made up of the ‘ken’ ( handle ) and the ‘tama’ ( ball ) , which are connected by a string ; kendama enthusiasts then do tricks which take influence from dance , juggling and even the yo - yo . you can join the kendama club ( no , really , kendama culture , apart from being a webstore , is also ‘a collective of creative people’ in the city who enjoy the toy ) , but first you’d need a kendama . choose from different colours or themes ; the webstore recently rolled out the ‘malaysian breakfast’ series , which is inspired by nasi lemak and teh tarik . urltoken
sakura classic this year was bigger than ever , with an amazing first place prize for the amateur bracket – an all expenses paid trip to the 2016 kendama world cup in japan ! not only did we have members from gloken fly all the way out to the event from japan , but we had the world’s best kendama performing duo , zoomadanke , show some of their most impressive kendama play ever .
this year will be the third year for the kendama world cup , considered to be the super bowl of all kendama competitions . tosta and his teammates will compete individually against others from literally all over the world . the top prize will be $ 5 , 000 .
dendama ver . 2 : “gummy” series dendama is a modern innovation in kendama . it connects to your phone and allo [ … ]
but a more serious form of kendama play is overseen by the small staff of the japan kendama association ( 日本けん玉協会 ) , founded by author and kendama enthusiast issei fujiwara in 1975 and reorganized as a nonprofit association in 2002 . headquartered in cramped offices a few blocks from the grounds of the imperial palace in tokyo , the jka sets the technical specifications for licensed competitive kendamas , establishes rules and regulations , organizes competitions ( mostly for children ) , awards kyu and dan level rankings to kendama “athletes , ” much as in the martial arts world , and works with the ministry of education , culture , sports , science and technology in preserving the kendama as a piece of japanese traditional culture .
you can use any regular - sized kendama ( the ken can not be any taller than 17 cm / 6 . 7 inches ) .
kendama anything and everything . videos , reviews , pictures , custom damas . if it ' s related , let ' s see it !
having asian roots , nic started to play kendama at the very beginning . he is also famous as great inline skater in the scene .
established in 1975 , the japan kendama association has been involved in spreading the culture for almost 40 years . the organization has set up unified rules for kendama and has its own ranking system . toys used for official championships and ranking tests must also be approved by the japan kendama association . matsunaga says none of the toys produced by foreign manufacturers have been officially approved , although a few have been categorized as “recommended . ”
about 10 years ago , some people in western countries started using kendama in performances . the trigger for the kendama boom was when a young guy from the u . s . took a japanese kendama back home and posted a video of his performance on the internet . his performance of one technique after another in time with music attracted attention from all over the world , including young people in japan . now , there is a new kendama boom as performances or as a sport , with young people in street fashion performing acrobatic techniques in parks or on wide streets .
in recent years , kendama has become a craze , mainly amonst young people , but several older folks have played with the strangely - shaped wooden dowel with a round ball attached via a short rope . in fact , a couple of tosta’s kendama usa teammates are in their 30’s .
chan says his group performs and hosts workshops at schools and universities . he says his next goal is to organise parent - child kendama classes .
but , the soon - to - be seventh grader at joseph kerr middle school is also one of the best kendama players in the country .
we love that the kendama is a simple , productive , interactive toy that strengthens mental and physical skills while you play . in today’s world of toys bombarded with flashy lights , computers , and mainstream entertainment , the kendama stands out with its simple design and creative new ways to have fun .
“i was at a music festival and i saw one guy playing kendama . it looked really cool , ” may says . “i liked the look and aesthetics of kendama . i’ve been skateboarding and bmx riding , and i can see some similarities . i just wanted to join the fun . ”
since day one , dave has been extremely generous and selfless in his approach to enrich and spread kendama culture . his passion for kendama is undeniable , and his signature style is unmistakable . dave has been a key part of kendama usa for several years now , helping both publicly and behind the scenes . he continues to challenge his own limits and is committed to pushing others toward their dreams . we’ve been truly blessed to have dave as part of our family , and we’re excited for this next chapter to unfold . please join us in welcoming dave mateo to the kendama usa pro team .
in november 2012 the kendama usa pro team traveled to japan to explore kendama ' s roots , players , and experience the homeland of this game that has changed all of our lives . this is the full length edit of our travels and tricks . edited by colin sander . learn more at urltoken
“as kendama becomes bigger , it’s becoming more of a possibility to live off kendama and make it your profession . some people that i know are doing that and it’s incredible . right now though , it is kind of hard to make your living from competing . you would need another job . ”
the all girls kendama event 2017 was the first of its kind . a series of contests for women , all hosted by female players in the scene , in three different countries . kendamausa’s tribute member haley bishoff teamed up with some a few other kendama players in the community to create an incredible event !
young post , a junior reporter club recently wrote an article about the expanding kendama scene in hong kong . this amazing article covers some very important topics regarding education with kendama and the ability to build a community around it . alex , zack , and jake are all mentioned in the article as well .
in 2014 , two companies from japan , it company yahoo ! japan and the apparel company beams , collaborated and started a tohoku rebuilding project through kendama . the project’s name is kendama tohoku , and specialists from various fields were gathered ; creators from tokyo chosen by the beams creation laboratory , which keeps the company policy of playfulness and a sense of humor , a sewing studio and a dye house from the disaster - stricken area , and the japan’s largest kendama factory in yamagata . new and stylish kendamas that were never designed before and kendama related goods were created here and sold on the yahoo ! website .
4 - if kendama touches hand or clothes , and you keep going , trick will be judged as
failed
and you will lose 200 points .
we can’t wait to see the entries . have fun making your edits , and prove to us why you’re going to be the next kendama usa pro .
currently , kendama competitions and events are held all over the world and a lot of players have been active globally spanning countries and regions over the nationality .
many sponsored players that attended the event showed up with some fantastic giveaways . one of which was one of a kind rez kendama that went to charity cristobal .
“i have played ( kendama ) for five years and even today while practicing for this tournament , i came up with 10 new tricks , ” eldridge says .
kendama are available in a specialized shop in hatsukaichi city , as well as department stores and toy shops throughout japan . their prices start from about 1 , 500 yen . if you visit japan , why don’t you purchase an authentic kendama and practice playing with it while watching videos , so that you can perform advanced techniques ?
on sept . 13 , dozens of kendama players showed off their skills at first installment of the kendama world championship . related story on our website : urltoken subscribe to our youtube channel : urltoken visit our website : urltoken like us on facebook : urltoken follow us on twitter : urltoken learn about japan times digital subscriptions : urltoken
nobuaki komoto , owner of decade , an apparel shop for skateboarders and bmx riders in tokyo’s trendy harajuku district , started selling domestic and foreign kendama two years ago .
rows of colorful kendama sit on display at decade . some of these were made by domestic companies , but many were actually imported from europe and the united states .
“traditional kendama culture has come back to japan in a completely different form , ” says shimpei kimura , digital producer at ultrasupernew gallery . “players now take on a completely new approach . some people didn’t know what to make of it , so we asked the question ‘what is kendama ? ’ and let the artists express themselves . ”
although the ainu in japan are thought to have developed a bilbouquet style toy , the kendama probably traces back to the introduction of the bilboquet from europe at the end of the 18th century . in the early 20th century the japanese kendama had acquired the two additional side cups and was called a nichigatsu ball ( 日月ボール ) . in 1919 hamaji egusa of hiroshima successfully registered a sort of early japanese style patent for the device . at this point the basic form of the kendama was essentially fixed .
finger spin : catch ball on big cup and spin the whole kendama in a 360 on your middle finger as its placed on the bottom of the small cup .
kendama usa , the biggest manufacturer of kendamas in this country . , discovered logan and is now sponsoring him in competitions on what is known as the “tribe” team .
this year’s event brought players from across canada , the us , and japan to the terra workshop . turner thorne , haley bishoff , and i were the repping kendama usa , and it was awesome having teammates in town ! we spent a lot of time seeing sights , eating good food , and jamming kendama around the city .
danish kendama player thorkild may recently took home the red bull catch & flow championship in tokyo japan . check out all the madness in the video recap down below !
eldridge’s style of kendama resembles dancing . he moves his entire body — occasionally even jumping over the strings — rather than concentrating on the hand that’s guiding the toy .
“spreading kendama throughout the world is a part of our mission , and so the recent boom in popularity certainly helps us to achieve that , ” matsunaga says . “at the same time , however , such modern competitions operate on a very different level . i think kendama is evolving — it just shows how full of possibility it is . ”
the kendama has a split personality in japan . on the one hand inexpensive kendama toys of varying designs are common and most families have one laying around somewhere . most japanese children have a bit of experience in playing with them , but are not particularly skilled . game machines or other more modern entertainment now hold the attention of japanese children .
the 4th annual kendama world cup took place in none other than hatsukaichi ; the birthplace of kendama . this year was even greater than the last and seeing more and more players from across the globe shows how kendama is spreading . there are so many connections that are made through kendama and friends seeing each other for the first time or linking back up at the airport and venue is always a warm welcome . the first day is always arduous as the full list of registered players which is always over 100 , is whittled down to 35 top finalists which will compete in the next day’s championship round where one winner will be crowned the 2017 champion . let’s take a look at what all went down…
the kendama , a departure from the electronic devices that seem glued to many kids’ hands , is a wooden toy that is putting old - fashioned fun back in the game .
the eko has always been the place for all the og kendama players from europe to come together . this year it was held at the european juggling convention , one of the biggest juggle events in the world . it is super cool to see how kendama take’s its own place in such big event with mainly just jugglers . it’s truly awesome ! !
have you heard of a toy called kendama ? a kendama is a toy made up of a cross - shaped sword ( ken ) , and an open hole for the ball ( tama ) . stabbing the ball with the pointy bit of the sword and getting the ball in the hole - it’s difficult , but that’s why it’s so much fun .
thumping beats from the dj helped liven up the carnival atmosphere . it was a moment like this that first attracted eldridge’s krom kendama teammate , thorkild may , to the sport .
“the great thing about kendama is that it is something that everyone can enjoy , regardless of age , gender or nationality , ” kubota says . “the important thing from here is to make sure that this diversity is maintained in the kendama community — to protect the different opinions , the different ways of thinking and various types of products that have been created . ”
zack yourd , a professional player for the us team and recent college graduate , wants to develop a curriculum to introduce it to schools in the us . the 22 - year - old started playing with the kendama around eight years ago and he says whenever people ask him what the kendama is , he’ll show them a few tricks and they are always impressed .
tosta to represent kendama usa at world cup . by john hull – citizen sports editor published : friday , july 8 , 2016 10 : 47 am pdt elk grove citizen – news
“it would be funny to watch me as compared to logan and his friends with the kendama , ” he laughed . “it’s comparing a world - class player to a novice . ”
the tip of the ken is called the spike or point ( けん先 kensaki ) . the ridge around the handle of the ken is called the slip stop ( すべり止め suberidome ) . the base of the ken is the center cup ( 中皿 chuuzara ) . between the center cup and the slip stop is the jka seal , indicating authorization and certification by the jka as a competitive kendama ( 日本けん玉協会公認シール nihon kendama kyokai kounin shiiru ) . for each model of kendama the jka selects a distintive colors in which to print the center portion of its seal .
given the speed with which kendama is spreading worldwide , global kendamas network’s kubota feels this is the last chance for japan to join the party if it wishes to avoid being left behind .
ken flip : catch ball on cup , flip kendama in mid - air , and catch ball on any cup , spike , bird etc . ( you can use only one hand )
haley bishoff described the event as “an incredible day for the progression of female kendama . the event was put on by all girls and the winner of the open division was a young female who actually won the beginner bracket at last years’ lets dama . seeing how female kendama has evolved makes me psyched as ever and i’m very happy i can be apart of it . ”
at the end of the summer , the terra kendama workshop celebrated one year of being open in vancouver , after moving to the coast from edmonton last spring . the ‘van jam 2′ is an event that celebrates the core of what kendama is : having fun while hanging out with friends , learning some new tricks , and maybe a little bit of competition on the side .
this year we are offering a $ 1000 top prize , and have some unbelievable prizes and raffles . this is the kendama event of 2013 you do not want to miss ! ! !
the very first czech kendama open will take place as a part of prague juggling marathon 2010 which will take place at tj skokol žižkov , koněvova 19 , prague 3 at 13th of november . contact
according to reigning european freestyle champion eldridge , who has traveled around the world more than eight times in the past 18 months , the charm of this new style of kendama lies in its flexibility .
may’s performance in september was enough to give him the catch & flow trophy for 2014 . using a special kendama that had been given to him on his birthday , he blew the competition away .
wing tang kin - wing , 16 , is also one of the pak fuk kendama players . he started playing two years ago , and back in mid - december , he entered the tka kendama contest in taiwanand beat all the other players from japan , korea , and taiwan to win the timed contest , where the players try to do as many difficult tricks as they can within two minutes .
kendama has been around for centuries . it’s origination is in japan . kendama is a toy , generally made from wood , with a main body , “ken” , a spike on the top , “kensaki” , a large cup on one side of the ken , “osara” , a smaller cup on the opposite side , “kozara” and it has a short string , “ito” , with a small ball , “tama , ” attached . when playing with a kendama the object is to do a series of tricks such as swinging the ball in the air and having it land on the spike or one of the cups .
when he realized that the paint frequently chipped , morrison set out to learn how a better kendama could be made and decided to make a living out of selling high - end versions of the toy .
almost every child that has grown up in japan has seen a kendama , a wooden traditional japanese toy consisting of a ken ( sword ) and tama ( ball ) connected by a length of string .
toys similar to kendama can be found all over the world , but the game is believed to have developed from france’s bilboquet . according to the japan kendama association , bilboquet can be traced back to the 16th century and was even played by king henry iii . the toy made its way to nagasaki around the late 18th century , as that was the only port open to foreign trade at the time .
japanese robotics developer maxis shinto ' s robotic arm playing kendama ( cup - and - ball game ) to show its magnificent level of precision . please like and subscribe . facebook : urltoken instagram : urltoken
the countdown to mko 2018 has started ! sweets kendamas is so proud to be hosting the 6th annual minnesota kendama open , the largest kendama competition in north america . mko will be october 26 , 27 and 28 at 2 venues , the first 2 days will be held at the double tree bloomington & south minneapolis , and the last day , the finals , will be held at the mall of america rotunda .
“when i was asked to join the project , i said on the spot , ‘it sounds interesting , i will accept , ’” said nobuaki komoto who is one of the members of the kendama tohoku project .
but denso robots are not only this , they are much more , and they have fun also : like vs050 robot you can see in the following video , which has been expertly programmed for playing kendama .
to encourage such performances , the tournament almost ripped up the rulebook . restrictions were placed on the size of the kendama and the length of the string , but players were given relative freedom on anything else .
the tokyo event was once again , such a success with 100 attendees and 39 competitors , making this the largest all girls kendama event , ever ! this year’s event was the second all girls kendama event in japan . in 2015 , haley and yuka hosted another event in osaka , japan . but this year’s event was so much bigger with a way higher skill level . huge congratulations to all the competitors and winners .
matsunaga , 62 , attended a vibrant freestyle kendama competition in tokyo’s shinjuku district in september called catch & flow . the atmosphere was electric , with booming music providing a noisy backdrop for the fanciful moves on stage .
the jka holds a number of japanese patents on the shape and construction of its approved , official kendamas . the jka occasionally makes insignificant changes in its specifications , presumably to stay one step ahead of expiring patents . the only currently valid patent on the competition kendama is a patent on the idea of offsetting the string hole slightly to the left of center ( or right of center on the left - hand string hole ) for the purpose of imparting somewhat better balance when holding the kendama . however , no current kendamas seems to to incorporate this feature . the current kendama model is called the jka16 - 2 , replacing the earlier jka16 .
logan’s father , seth , says his son has been a kendama player since he was in third grade and now it is not unusual for him to be practicing all his tricks six to eight hours a day .
danny mason is running a fundraiser kendama tournament on saturday april 16th in canton georgia . the event will run from 2 - 6pm at moe ' s southwest grill , 135 reinhardt college parkway , canton , ga 30114 .
van jam 3 has come and gone . for the 3 rd year in a row , the lovely folks at terra kendama put on an amazing event with some amazing players that came in from all around the world .
the toys have made their way into the art scene as well . an exhibition titled “around the world — what the dama ? ” features 75 domestic and foreign artists from a variety of backgrounds — illustrators , kimono designers and graffiti writers — who were all given the same kendama and were told to use it as they see fit . the project resulted in a dynamic selection of kendama that produced all sorts of shapes , colors and sizes .
the origin of the game is disputed : some say it is a variant of a french ball and cup toy called a bilboquet , but most agree that the japanese kendama dates back to the late 1600s or early 1700s .
“i like that kendama can open your mind to new ways of thinking , ” sander said . “whether it be other sports or just life … the detailed nature of kendama moves increases your perception in general . i think a big part of the game’s growth had to do with the fact that it is so analog and we were entering a very digital - heavy era . people responded well to the low - tech nature of the game . ”
we are so proud to announce that nobu nori is the newest member added to our tribe team . nobu is our first japanese team member and has always impressed us with his incredible kendama play , style , and positivity .
“i was playing like crazy and even when i left for dinner , i was still playing with it . i didn’t want to give it back . i had to give in and buy a kendama of my own . ”
the strings can be any length over 38 centimeters ( 35 for youth ) , but the longer the string , the more difficult it is to perform tricks , so most kendama athletes use strings from 39 to 42 centimeters .
bonz atron is a 21 - year - old living a glamorous double life : when he ' s not the receptionist for a log cabin complex outside boulder , colorado , he ' s a superstar kendama player in japan .
“when you learn a trick , it opens a new world of kendama , ” he says . “then you can start expanding your trick list and do different stuff . that way , everyone can develop their own style . ”
“people didn’t think much of kendama in the past other than that it was an uncool children’s toy . i used to get frustrated because people teased me for playing kendama in college , ” said tamotsu kubota , head of global kendamas network , which was established in 2012 to promote the game worldwide . “it was then that i knew i wanted to change the image of the game so that others would see how cool and amazing it really is . ”
this year marked the 30th anniversary of japanfest atlanta . kendama usa had the pleasure of participating in the event for the 3rd year in a row . going to japanfest is always an amazing time for us to experience the culture from which our favorite toy comes originates . it also allows us to meet new people and get them excited to try out kendama . there is so much to do at japanfest from drum shows , sumo matches , kabuki shows , and even eating some amazing authentic japanese food . it also provides the opportunity to pick up merchandise from your favorite animes while getting to know new people and trying new things . this year , jake kopanski and ryan plourd were holding it down for kusa , putting on 2 shows and a workshop to teach kendama to everyone who was interested . it was great teaching new people how magical kendama is and we hope to see you there again next year !
and play it he did , eight hours a day from then onward . skipping college classes to practice , mastering every trick he could try .
i was just so into it ,
he said .
when i started , i had no idea that kendama was popular anywhere .
that was a year before he found that a company called kendama co was organizing an online competition to find a new player for its team .
there was no way i thought i was good enough , but i sent my audition video in anyway .
despite having only been playing for a year , bonz ' s tape won him a place on kendama co ' s team .
kenyatta williams & dave mateo release a 3rd installment . flownamic duo strives for you to continue to kaizen . kenyatta and dave give you complimentary versatility within each others play style in fd3 and continue to revolutionize kendama for the love .
the jka supports itself with license fees from a small number of kendama makers who make competitive kendamas with the jka seal , corporate sponsorships , and annual dues collected from members who wish to compete and receive an official level ranking .
to develop and expand the kendama community , we have categorized each competition and set the points corresponding to the scale and level . we are starting the world ranking system on the basis of points earned by the player throughout the year .
the kendamausa staff was first introduced to kendama in 2006 while touring in japan . our good friends were always playing while we waited at train stations , bus stops , and while walking around the cities . we got our first kendama in downtown tokyo , and showed all of our friends when we got back home . our entire pro team even had the golden mugens before they were discontinued . everybody’s curiosity and enthusiasm inspired us to start kendamausa and help introduce people from all over the world to this great skill toy . people from all over the world have now been exposed to the kendama , and we are proud to say that if you live outside japan and have played , it is almost surely because of kendamausa .
to play with a kendama , the ball is jerked or swung and caught in one of the cups or impaled on the spike . more advanced tricks involve sequential catches , juggles , and balances often not even involving the cups or spike .
this is a pattern that was to repeat itself throughout bonz atron ' s career : he ' d enter something thinking he didn ' t stand a chance of getting in , and then he ' d go on to win it . his first tour with kendama co saw him take on his kendama hero keith matsumura in the battle in seattle , the biggest competition event in the world at the time .
i worshipped this guy on youtube
, said bonz ,
he was the one i had been idolizing as the most og player on the planet .
bonz beat him , won the whole competition , and in 2014 found himself on a plane to japan to compete in the first ever kendama world cup .


folio corporation was founded in 1987 by curt allen and his brother-in-law brad pelo .

it quickly gained recognition for helping other companies to publish content on local area networks and on digital cd-roms for use on desktop computers .

allen and pelo were both students at byu ; allen was in mechanical engineering and pelo was in public policy .

during the 1986 summer break , they began working on a computer program that would index , compress , and continually update text information .

success came in 1988 when novell agreed to provide a read-only version of folio 's software with every netware operating system that novell shipped .

folio corporation

folio corp . released folio 4 , replacing the latest version of folio bound views , 3 . 11 . 2 .
folio builder was a product
tool set
for building the infobases at the core of folio 4 . folio builder indexed and compiled ascii , word , wordperfect , framemaker , and folio flat files into an infobase and provides a developer with encryption , compression , and security options . folio builder was previously called the infobase production kit . the folio product line included folio sitedirector , folio views , folio builder , folio publisher , folio integrator , folio 4 , livepublish and securepublish .
as its technology continued to improve , folio ' s web retriever later became known folio sitedirector , then folio livepublish , then nextpage nxt .
deems the amalgamated corporation to be a new corporation for the purposes of the act .
led folio corporation in riverdale , nj specializes in trades outside the scope of home improvement .
2000 update : all folio dos programs have been retired . folio is now part of open market
nfolio was renamed to folio views , and folio view 2 . 1 was a dos program .
principal subsidiaries : mead data central international , inc . ; the michie company ; folio corporation .
cambridge , massachusetts - based open market retained folio ' s 190 employees at folio ' s provo , utah , headquarters . folio was to operate as a division of open market under folio president bill bennett .
1 . 65 refunds of tax paid by a predecessor corporation made after the amalgamation will usually be issued to the new corporation . tax debts of a predecessor corporation can be collected by the cra from the amalgamated corporation as well as the predecessor corporation
. accordingly , when shares of a predecessor corporation are exchanged for shares of the amalgamated corporation on an amalgamation , each shareholder of the predecessor corporation will be considered to have disposed of their predecessor corporation shares .
also deems the new corporation to be the same corporation as , and a continuation of , the predecessor corporation in respect of that partnership interest . consequently , any negative adjusted cost base of the partnership interest to the predecessor corporation will flow through to the new corporation .
the shareholder received no consideration for the disposition of the predecessor corporation shares other than shares of the new corporation .
capital of any shares of a predecessor corporation held by another predecessor corporation ) immediately before the amalgamation or merger .
corporation will act together to control the corporation . in order to rebut this presumption , it would be necessary to show that no one is controlling the corporation and that the
provides a truer picture of the new corporation ' s income , the new corporation may adopt such valuation method . .
, owed by one corporation to another corporation is cancelled or extinguished on an amalgamation of those corporations . the application of
led folio corporation has not filed any lca for h1b visa or lc for green card from fiscal year 2015 to 2017 .
) to be acquired , following which the target corporation is amalgamated either with the corporation that acquired control of it or with a corporation related to the controller . in such circumstances ,
of computing income are included in the new corporation ' s income when they become receivable . where a predecessor corporation used the
in respect of the parent corporation . as a result , the new corporation formed on a qualifying vertical amalgamation can apply its
may be applied to successive amalgamations of a parent corporation to allow the losses incurred by the new corporation to be carried back to offset the taxable income of the original predecessor parent corporation .
generally does not allow losses incurred by the new corporation to be carried back and applied against the taxable income of any predecessor corporation , nor does it affect the determination of the fiscal periods or incomes of the new corporation or any predecessor corporation . however , for amalgamations of a corporation ( referred to in this paragraph and
will not be denied solely because a shareholder of a predecessor corporation receives cash or other consideration in lieu of fractional shares of the new corporation . where a former shareholder of a predecessor corporation receives any
©2018 by folio fn , inc . all rights reserved . securities products and services made available through folio investments inc . member finra / sipc .
1 . 62 similarly , the amalgamated corporation may , on behalf of a predecessor corporation , prepare and file information returns and slips under the various provisions of the act if the laws governing the amalgamation provide for the continuation of the predecessor corporation in the amalgamated corporation .
subsection 80 . 01 ( 3 ) relates to an amalgamation of a debtor corporation and a creditor corporation . the provision applies where an
( ii ) if a hypothetical person had , immediately after the amalgamation , acquired all of the shares of the new corporation received by the shareholders of the particular predecessor corporation ( or another predecessor corporation that controlled the particular predecessor corporation ) on the amalgamation in exchange for their shares of the predecessor corporation ( or the other predecessor corporation , as the case may be ) , that hypothetical person would have acquired control of the new corporation . for example , this exception would apply to a particular predecessor corporation where on an amalgamation its shareholders collectively received more
deems the new corporation to be the same corporation as and a continuation of each predecessor corporation for purposes of the provisions of the act which deal with repayments of assistance . therefore , where the new corporation repays all or any part of such assistance that was received by a predecessor corporation , the repayment is treated in the same manner as described in
. similarly , if an assessment ( or reassessment ) has been received by a predecessor corporation and the predecessor corporation commenced an appeal prior to amalgamation , the new corporation will be able to continue the appeal .
rocket® folio , an application based platform , provides robust search , content management , and publishing from the desktop or delivered via cd / dvd / usb . folio converts files into the folio - views format for use or editing .
cambridge , massachusetts - based open market will retain folio ' s 190 employees , who will remain at the company ' s provo , utah , headquarters . folio will operate as a division of open market under folio president bill bennett .
capital of any shares held by one predecessor corporation in another predecessor corporation ) , even if the governing corporate law would dictate a higher amount .
will be applicable . for example , if an amalgamation results in an acquisition of control of a predecessor corporation , that predecessor corporation ' s net capital losses will not be inherited by the new corporation . further , any
corporation to be applied against the taxable income of the predecessor parent corporation for any tax year prior to the amalgamation . it also does not permit the
may apply to the new corporation in respect of unpaid interest on a debt that is inherited by it from a predecessor corporation . for example , in
may cause a shift of adjusted cost base from one class of shares of a predecessor corporation to a different class of shares of the new corporation if the shareholder owned more than one class of shares of the predecessor corporation .
capital reduction that applied to the specific class of shares of the predecessor corporation would flow through to the particular class of shares of the new corporation .
of the shares in the capital stock of the corporation . the conclusion was that at the time the taxpayer guaranteed the debts of the corporation , the
todd mickelsen , senior director of product marketing and management of folio , said that folio is working on an upgrade to folio views that will import and index xml - tagged documents directly , and then retain them in xml format within the infobase . he said that he expects folio to be able to demonstrate such support in 1998 .
rocket software announced that it has acquired the folio and nxt business from microsoft . folio and nxt customers will obtain support and new product releases directly from rocket software .
excludes any capital loss from a disposition of a debt owing to the corporation by a ccpc with whom the corporation does not deal at arm’s length . therefore , any capital loss resulting from a disposition by a corporation of a debt owing to the corporation by a ccpc with whom it does not deal at
a corporation that is related to another corporation by virtue of being a subsidiary of that corporation ( e . g . , controlled by that corporation ) , having the same parent company as the other corporation ( i . e . , they are both subsidiaries of / controlled by the same corporation ) or being controlled by the same person or group of persons . ( business corporations act , ss . 1
affiliate
, and 2 ( 1 ) )
in the case of an amalgamation or merger , there may not technically be a disposition of property from a predecessor corporation to the new corporation . accordingly ,
deems the corporation to be controlled by the related group . this will be the case even if it is part of a larger group that in fact controls the corporation . however , where a corporation is controlled by a single person ,
purchase and sale agreement [ amendment ] - folio corp . and vision iv properties llc
the folio’s percentage return during the month ending on the date listed above the returns .
is applied concurrently as if the new corporation is the same corporation as , and a continuation of , the first mentioned predecessor corporation . in this way , the ucc of the leasehold interest is carried over to the new corporation . if and to the extent the regulations permit , the new corporation may claim capital cost allowance in respect of the leasehold interest . the predecessor corporation may not claim a terminal loss in respect of the leasehold interest and the capital cost allowance claimed by it becomes subject to the recapture rules in the hands of the new corporation .
with the corporation merely because he or she owns shares of the corporation . however , if a sufficient number of minority shareholders act in concert in order to direct the affairs of a corporation , they may be considered not to be dealing at
data corporation contracts with ohio bar association to create a computerized legal research system .
of the target corporation immediately before the time that control is acquired . also ,
the corporation , or a corporation controlled by it , commences to carry on business within 24 months of that deemed disposition ( the 24 - month window ) .
may arise when the shares of that corporation are redeemed or purchased for cancellation .
if the laws governing an amalgamation provide that the predecessor corporations are continued in the amalgamated corporation , the amalgamated corporation may file an election under the various provisions contained in the act on behalf of a predecessor corporation provided that the predecessor corporation itself would otherwise have been eligible to file the election on its own behalf if the amalgamation had not occurred . for example , the amalgamated corporation may file an election under
provides that the new corporation ' s cost of a partnership interest held by the predecessor corporation is equal to the cost of that interest to the predecessor corporation . to ensure that all adjustments required to be made by the predecessor corporation in computing the adjusted cost base of the partnership interest will be taken into account in computing the new corporation ' s capital gain or loss on a subsequent disposition of the interest ,
deems the parent shares received by the shareholders of a predecessor corporation to be shares of the new corporation for certain purposes . as a result , the condition described in
will not apply to deem a dividend to have been paid or received where shares of a predecessor corporation are converted into shares of the new corporation on an amalgamation .
stock purchase agreement - open market inc . , reed elsevier inc . and folio corp .
folio released web retreiver 2 . 0 , to import web content into infobase indexed documents .
the folio’s percentage return during the three months ending on the date listed above the returns .
rocket software ( urltoken ) , a global developer of enterprise infrastructure products , today announced that it has acquired the folio and nxt business from microsoft corporation ( nasdaq : msft ) . folio and nxt customers will obtain support and new product releases directly from rocket software .
) deems property that is inventory of the new corporation at the beginning of its first tax year to have been acquired by it for the amount that the property was valued by the particular predecessor corporation for its tax year ending immediately before the amalgamation . if a predecessor corporation used the cash method to compute its income from a farming business , the new corporation will be deemed to have acquired the inventory of that predecessor corporation at a cost equal to the amount included in the predecessor corporation ' s income under
will not otherwise apply to deem a shareholder of a predecessor corporation to have received a dividend where the shareholder exercises its statutory dissent rights in respect of the amalgamation and receives payment for its shares from the new corporation . in such circumstances , the new corporation is paying the dissenting shareholder for its shares of the predecessor corporation . therefore the new corporation has not redeemed , acquired or cancelled shares of its capital stock as required for
, the capital cost to the new corporation of depreciable property of a prescribed class acquired by it on the amalgamation will equal the cost amount , immediately before the amalgamation , to a predecessor corporation of each property included in that class by the new corporation .
sitedirector upgrade . in other news , folio recently released version 4 . 1 of sitedirector . in this version , folio opted to omit bundling a customized version of the allaire homesite html editor . instead , folio focused on reducing the complexity of utilizing infobase variables from within sitedirector template pages . some 60 independent variables have been consolidated into 12 master variables , according to folio .
if an assessment ( or reassessment ) of a predecessor corporation is made after amalgamation , it will usually be issued to the new corporation which will have the same rights as the predecessor corporation to file a notice of objection and to appeal the assessment ( or reassessment ) . however , where the governing corporate law considers the new corporation formed on an amalgamation to be a continuation of the predecessor corporations , an assessment or reassessment issued in the name of the predecessor corporation is valid and enforceable against the new corporation ( see
open questions . that’s not to say that it will be smooth sailing for folio . glenn kessler , an independent consultant who had extensive experience with folio when he was vp of emerging technology at the research institute of america , expressed the potential risks that this change represents for folio .
with ) a predecessor corporation where the two corporations would have been related immediately before the amalgamation if the new corporation had been in existence at that time with the same shareholders that it had after the amalgamation . for example , a predecessor corporation will be deemed to be related to the new corporation where the predecessor corporation was , immediately before the amalgamation , controlled by a person or group of persons and the new corporation was , immediately following the amalgamation , controlled by that same person or group of persons . in addition ,
provides that where a person or group of persons controls the new corporation immediately after the amalgamation and that person or group did not control a particular predecessor corporation immediately before the amalgamation , that person or group is deemed to have acquired immediately before the amalgamation control of that predecessor corporation and of each corporation controlled by that predecessor corporation at that time . this provision will not apply , however , if the person or group of persons which controls the new corporation would not have acquired control of the particular predecessor corporation if that person or group had acquired all of the shares of the predecessor corporation immediately before the amalgamation . for example , on the amalgamation of two or more corporations which were controlled by related persons prior to the amalgamation , no acquisition of control of a predecessor corporation will occur because
applies the provisions of the act to the new corporation as if it had incurred or issued the debt on the same terms and at the same time as the predecessor corporation .
the folio’s average annual percentage return since it was created . if the folio inception date was less than year ago , the figure will be the total return since inception , instead of annualized .
the folio’s percentage return from the beginning of the year to the date listed above the returns .
are necessary to compute the new corporation ' s income . in general , these rules will deem the new corporation to be the same corporation as , and a continuation of , the predecessor corporations for the purposes of computing its income . however , in determining the tax consequences to the new corporation , reference should be made to the particular provision in question .
last month open market essentially undid its february 1977 acquisition of another publishing software firm , folio . in exchange for at least $ 14 million in royalties , open market gave a new company led by folio co - founder brad pelo exclusive rights to market the folio publishing software for three years .
s thompson corporation , and the newly formed anglo - dutch conglomerate , reed elsevier plc .
1 . 28 paragraphs 87 ( 2 ) ( d ) and ( d . 1 ) generally provide a rollover of a predecessor corporation ' s depreciable property to the new corporation .
deems the new corporation , to have granted such option and to have received proceeds equal to the amount of consideration previously received by the predecessor corporation for the granting of the option .
of the regulations will apply following a qualifying amalgamation to include the period throughout which the employee of the new corporation was employed by , and received remuneration from , the predecessor corporation .
the company today agreed to acquire text management software firm folio , marking its second acquisition this month .
folio ( urltoken ) , a division of open market , jumped on the xml bandwagon with a significant announcement last month that foreshadows its plan to
open
folio infobases to enable documents to be indexed and secured in their native formats rather than requiring prior conversion to folio’s flat - file markup language .
purchase and sale agreement - folio corp . , vision iv properties llc and first american title co .
folio 4 . 2 was released by open market . at the same time , open market released livepublish to replace the earlier folio sitedirector . ( a sitedirector license was priced at $ 4 , 995 )
this is the date a ready - to - go folio was created and made available to buy .
of computing income on construction contracts , the deferred costs and revenues pertaining to all uncompleted jobs of that corporation flow through to the new corporation if the latter also adopts the completion method .
in respect of an amount not yet due from a predecessor corporation will not become disentitled to the reserve by virtue of the amount becoming an obligation of the new corporation on the amalgamation .
you likley want to get your hands on a copy of folio views for windows or macintosh . first , keep in mind that there are differences between the 3 . x and 4 . x infobases . you need to find out which version of folio products produced your infobase . if nothing else , folio views 4 . x will read the older nfo files . you want to export the infobase from folio views to a folio flat file ( fff , very simple sgmlish , but not quite sgml text ) .
of the regulations deems property of a prescribed class or separate prescribed class of the predecessor corporation immediately before the amalgamation to be property of that same prescribed class or separate prescribed class of the new corporation . for instance , where a property of a predecessor corporation is a timber limit which
) - - led folio corporation , a maker of cutting - edge , energy - efficient solid state lighting fixtures , has contracted with gucci for the illumination of their pilot store in midtown manhattan .
rollover where a taxpayer ( except any predecessor corporation ) owned an option to acquire shares of a predecessor corporation as capital property and , on the amalgamation of the predecessor corporation with one or more other corporations , received no consideration other than an option to acquire shares of the new corporation . there is no requirement that the shares to be acquired under the exchanged option be similar to those covered by the original option . for example , an option to acquire common shares of the predecessor corporation may be exchanged for an option to acquire preferred shares of the new corporation . where
folio has been in use at chubb for five years , and at this point , the company is in the midst of deploying about 500 native folio applications over an intranet to about 9 , 000 employees .
folio , a rich - client application suite for assembling , securing and publishing reference information , began its existence as folio corporation in 1987 , before being purchased by mead data central ( lexis - nexis ) , open market and nextpage before being acquired by fast ( fast search & transfer ) in 2004 .
) . also , the direct management voice of any minority shareholder who holds an officer ' s position with a corporation may be relevant in assessing that shareholder ' s relationship with that corporation .
. as the industry continued to consolidate , in 1996 canadian publisher thompson corporation bought west publishing .
will apply to deem the target corporation ' s tax year to end immediately before the amalgamation .
for the tax year immediately before the amalgamation . where the new corporation also computes its income under the cash method , the cost of the inventory will be deemed to be an amount paid by the new corporation . the new corporation will be entitled to deduct the cost of the inventory under
corporation for any tax year prior to the amalgamation . effectively , following a qualifying vertical amalgamation ,
capital is to be allocated to the issued shares of the new corporation . where the streaming of
) ( i ) deems the capital cost to the new corporation of depreciable property of a prescribed class acquired from a predecessor corporation to be the amount that was the capital cost of such property to the predecessor corporation . where a predecessor ' s capital cost of a depreciable property was reduced under
applied to deem the taxpayer’s capital loss to be nil where the loss arose from a debt owed to the taxpayer by a corporation in respect of a payment she made in honour of a guarantee of the corporation’s debts . the taxpayer was not a shareholder of the corporation , although her husband held
folio corp . sold to lexis - nexis ( reed elsevier group ) , business and government information solutions .
1 . 23 if the act is silent on the treatment of a particular tax attribute of a predecessor corporation , that attribute generally does not flow through to the new corporation on a qualifying amalgamation .
folio corporation was founded in 1987 and was subsequently owned by mead data central ( lexis - nexis ) , open market and nextpage before its technology was acquired by fast search & transfer ( fast ) in 2004 ; in 2008 fast was acquired by microsoft . the folio and nxt products facilitate the management of online content .
vertical or horizontal amalgamation to be shares of the new corporation . as a result , the condition in
cannot affect the determination of any predecessor corporation ' s fiscal period , taxable income or tax payable .
in certain amalgamations , the shares of a predecessor corporation which were listed on a designated stock exchange may be temporarily exchanged for shares of the new corporation which are not listed on a designated stock exchange .
folio nfo files are too much of a niche format to have already been reverse engineered , so you likely want a text dump of the content . this is not a problem , as folio software does have export abilities .
1 . 77 where one predecessor corporation holds shares of another predecessor corporation , the cancellation of those shares on the amalgamation will not normally give rise to a gain or loss in the hands of the shareholder corporation , by virtue of paragraph ( n ) of the term disposition in subsection 248 ( 1 ) .
mickelsen said folio also intends to support the extensible style language ( xsl ) and extensible linking language ( xll ) in future releases of its folio product line , but he declined to be specific about the timing of such support .
will deem control of the target corporation to have been acquired immediately before the horizontal amalgamation . by virtue of
and will generally be limited to specified resource income from the resource property acquired from the particular predecessor corporation .
a stock dividend occurs when a corporation pays a dividend in stock instead of paying the dividend in cash .
. in 1990 paul allen and dan taggart , two graduates of byu , created infobases , inc . , and began offering lds publications on computer floppy disks . they chose to use folio views as their infobase indexing and presentation technology that allen was familiar with , having worked at folio corporation since that company ' s founding in 1987 . following
purchase and sale agreement [ amendment ] - folio corp . and vision iv properties llc - sample contracts and business forms
open market ceased to sell folio ' s products and instead licensed them to a company known then as absb , led by one of folio ' s founders . absb , later known as nextpage , and open market completed an agreement giving nextpage exclusive rights to the future development , marketing , sales and support of open market ' s folio product line .
absb announced that it would launch the new folio product for its document distribution business under a new name , nextpage .
subsection 248 ( 1 ) defines a shareholder to include a member or other person entitled to receive a dividend . therefore , a person can be a shareholder of a corporation even if that person does not own any shares of the corporation . an example would be a policyholder of a mutual insurance corporation . the fact that such a shareholder does not receive any shares of the new corporation because of the amalgamation will not cause the requirement described
of the regulations will apply in determining the new corporation ' s maximum capital cost allowance otherwise allowable on most depreciable property acquired from a predecessor corporation unless the conditions set out in paragraph 1100 ( 2 . 2 ) (
will not apply to deem the corporation to be controlled by a group of persons , whether related or not .
solely because certain shareholders of a predecessor corporation receive consideration that is not shares of the new corporation , such as cash , by virtue of exercising the statutory right available in certain jurisdictions to dissent to the amalgamation . further ,
stock purchase agreement - open market inc . , reed elsevier inc . and folio corp . - sample contracts and business forms
we are very excited that rocket has acquired the folio and nxt products . rocket is well - positioned to offer top notch service and support to the folio and nxt customers and partners , ” said fast ceo and microsoft distinguished engineer bjørn olstad .
capital of any shares of a predecessor corporation held by the parent or held by another predecessor corporation or shares of a predecessor corporation held by any other person that were not exchanged for shares of the parent on the amalgamation or merger ) . where shares of more than one class of the parent are issued on the amalgamation or merger , any
as described in ¶1 . 26 , the new corporation acquires its inventory at the value used by its predecessor corporations . the new corporation will generally be expected to follow the inventory valuation method adopted by its predecessor corporations for the purposes of computing its income . where , however , the new corporation can establish that another valuation method which is sanctioned by
has control of the corporation will depend upon the facts of each case , including the terms of the trust agreement .
deems the corporation formed on a qualifying amalgamation to be a new corporation for purposes of the act . in general , the new corporation formed on a qualifying amalgamation is considered to be a continuation of the predecessor corporations for most purposes of the act . in addition , the shareholders of the predecessor corporations are generally deemed to have disposed of their shares for proceeds equal to their adjusted cost base and to have acquired their shares of the new corporation at that same amount .
e - commerce software maker open market gobbles up folio , a text management software firm , in its second acquisition this month .
sitedirector was developed as a way for companies to publish information previously available only in lan - based versions of folio ' s software . several companies that use folio ' s products internally were adding sitedirector to sell access to their private repositories on the web .
folio corporation was founded and quickly became the leader in publishing content on cd rom . the first product , nfolio 1 . 2 , was shipped in september 1988 as part of novell netware . users typing
help
at any dos prompt on a novell network were presented with the online netware manuals in folio infobase format . over the years , folio was propagated as part of novell ' s netware , to an estimated 25 million desktops . ( from a nextpage press release dated july 9 , 2004 )
selling such publishing applications as nxt and folio to fast , nextpage is left to focus on launching a new document - management service .
purchase and sale agreement - folio corp . , vision iv properties llc and first american title co . - sample contracts and business forms
( b ) a right or option to acquire shares of another predecessor corporation which right or option terminates on the amalgamation .
as noted in ¶1 . 37 , the designation of any bump amount must normally be made in the new corporation ' s
provides that the provisions of the act do not apply in respect of the transfer of the debt to the new corporation . therefore , there are generally no immediate tax consequences as a result of the assumption of the debt by the new corporation .
. as a result , no double taxation of the same gain would arise when the new corporation actually repays the debt .
amalgamation , the issued shares of one of the predecessor corporations become shares of the new corporation under the relevant corporate legislation .
generally permit the corporation to move the recognition of the consideration for granting the option from the year of the option grant to the year in which the option is exercised . where a predecessor corporation has granted such an option and that option is exercised following an amalgamation , there is no provision in the act which allows the consideration for granting the option to be moved from the year of grant ( for the predecessor corporation ) to the year of exercise ( for the new corporation ) . specifically ,
a collection of data , identified by a roll number , that consists of ownership , actual value and other information required for assessment purposes . the data in a folio usually describes one parcel and any improvements on it . a folio may describe multiple parcels and their improvements , or a portion of a parcel and / or the improvements on such a parcel . folio is synonymous with ( assessment ) roll number .
along with its own plane seat , the folio travels with its own pillow that has been designed to protect the binding and the spine .
hochwald , lambert / / folio : the magazine for magazine management ; 6 / 15 / 94 , vol . 23 issue 11 , p15
back in 1987 , curt allen , and his brother - in - law brad pelo , both students at brigham young university , founded a company called folio corporation to publish content on local area networks , and on digital cd - roms for use on desktop computers .
to cause the reduction of voting rights of a corporation ' s shares owned by other shareholders , the person is deemed to be in the same position , relative to the control of the corporation , as if the voting rights were reduced at that time .
will not be applicable to provide a rollover where a new partnership is formed having the new corporation as one of its partners .
applies , resource properties are considered to become property of the new corporation and no disposition occurs . furthermore , for the purposes of
a cash dividend occurs when a corporation decides to distribute some of its earnings or profits to shareholders in the form of a cash payment . you will not receive advance notice of a dividend payment if you own stock in a corporation that declares a cash dividend .
while ohio attorneys were finding citations more quickly , the mead corporation , a longtime paper - making company based in dayton , was deciding that it needed to diversify to counter the cyclical ups and downs of the paper industry . mead chose to move into high technology and in 1968 paid $ 6 million for data corporation , which it renamed mead technology laboratories . mead was particularly interested in data corporation
the folio and future tense products and markets are radically different ,
said jay fiore , open market ' s director of corporate marketing .
folio ' s vision was around enabling large commercial publishers to sell content online ,
fiore said .
we ' ve discovered that there ' s a much larger component of content management , delivering personalized content that folio products don ' t address but future tense does well .
as for the flat - file markup language that folio customers currently use for importing documents , mickelson said that folio will continue to support it . however , the company has made a strategic decision to migrate the views product toward direct import and export support for xml and other native formats .
lee gibbons , director of electronic product development for legal publisher matthew bender , also expressed his satisfaction that folio was headed in the right direction .
microsoft has announced it will divest itself of two enterprise online content management tools , namely folio and nxt , in a deal with rocket software .
folio in my recollection is an early cms system . the company has had a number of owners , including lexisnexis . the company said here :
mr . a is the sole trustee of a particular trust that owns all of the issued shares in the capital of a corporation .
deems the predecessor corporation to have disposed of its partnership interest immediately before the amalgamation for proceeds of disposition equal to its adjusted cost base . it also deems the new corporation to have acquired the partnership interest at a cost equal to those proceeds . as a result ,
( ii ) the fair market value , immediately after the amalgamation , of all shares of the new corporation acquired by the shareholder .
the file nfomgr4 . dll is a 32bit windows dll module for folio integrator software or other related programs . the file and the associated folio integrator software was developed by nextpage , inc . . the file was licensed as copyright © 1992 - 1999 nextpage , inc . all rights reserved . .
in february 1998 , open market anounced that folio would make use of the new standrads xml for content , and xsl for style . ( source )
open market licensed folio technology to itm products for that company ' s new fusion technology to bridge between lotus notes databases to folio infobases . ( the fusion product sold for about $ 15 , 000 for a 300 - seat license . ) ( information week on line , june 1 , 1998 )
folio investing , like other brokers , is required by federal law to help fund the securities and exchange commission ( sec ) . the charge folio investing applies to your transactions is based on the current fee as set by the united states congress . sro fees only apply to sales - based transactions .
of the regulations , the time of acquisition of the property determines its prescribed class . however , where a predecessor corporation was not dealing at
would otherwise apply to deem control of each predecessor corporation to have been acquired in an amalgamation of two corporations or two corporations and one or more of their controlled subsidiaries . for example , this exception would apply where two corporations of equal value amalgamated and the shareholders of each corporation
note : a society that is created under the society act of bc or the canada corporations act will be a non - profit corporation .
note : a society that is created under the society act of bc or the canada corporations act will be a non - profit corporation .
property was transferred as a corporate asset in purchase of a corporation . the reported sale price may reflect book value rather than market value .
folio was sold to nextpage , for the stated amount of $ 6 . 6 million . open market had licensed the folio technology to nextpage in july 1999 . included in the march 2001 sale was the building and facilities , which nextpage had only leased from open market after the initial deal in 1999 .
tip : my former employer newsview solutions [ newsviewsolutions . com ] is one of the few oems still selling folio - branded products , and still uses the folio views 4 . x products alongside with their digital asset management software . they could sell you a copy of views ( i forget about pricing ) .
though he believes folio must move toward open data formats , kessler sees other competitors already in that space , posing new challenges for the company .
it’s an open question how well folio will compete in online delivery of information in open formats ,
kessler said .
with folio , it was often difficult to go from sgml to the infobase format . this is definitely a step in the right direction . but they should have focused on this before now .
the property is taken from a private individual or corporation by government in exchange for compensation . the sale does not generally involve a motivated vendor .
provides that shares are disposed of by the shareholder to the corporation at the time they are redeemed , acquired or cancelled by the corporation . any deemed dividend on a redemption , acquisition or cancellation of a share may reduce the business investment loss ( see ¶1 . 52 , and ¶1 . 53
open market will combine folio ' s text management software with its e - commerce transaction management package to provide new products for companies selling information - based services .
designated seats are usually reserved for human travellers but a rare copy of shakespeare ' s first folio has taken a flight from sydney to brisbane safely buckled up .
on the july 1 , 1999 date , all of open market ' s folio - related contracts , partnerships and licenses were transferred to absb ( nextpage ) . in addition , nearly all of open market ' s 90 folio employees were retained to work in the new company that was to be headquartered in provo , utah .
folio is presented as a tribute to individuals and organizations whose work in graphic communications merits acclaim .
- - folio 1 , p . [ 2 ] of cover . each issue has a theme and designer . ended with issue 12 ?
sanders printing corporation , letterpress and lithography since 1895 , 350 hudson street , new york , n . y .
topic graphic design ( typography ) - - history printing - - history commercial art - - history smithsonian libraries author sanders printing corporation subject sanders printing corporation physical description v . : ill . ( some col . ) ; 20 x 23 cm 1960 1969 [ 196 - ? - 196 - ? ] 20th century place united states new york ( state ) new york type periodicals call number nc997 . a1 f64
where a payment is made by a taxpayer to honour a guarantee in respect of a corporation ' s liabilities , a debt arises at that time between the corporation and the taxpayer . in some cases , the guarantee payment might be made at a point in time when the corporation no longer qualifies as an sbc . this could preclude any resulting capital loss from being treated as a business investment loss . however , for purposes of applying the definition of
with an optional dividend , the corporation paying the dividend gives shareholders the option of receiving payment in cash , securities , or some combination of both .
when a stock splits , a corporation increases the number of its shares outstanding . as a result , the price - per - share usually decreases .
( b ) after the amalgamation , the number of shareholders of each class , their proportionate ownership of each class , the number of issued shares of each class , the issued capital of each class for corporate law purposes and the terms and conditions of each class of shares of the new corporation are identical to those that existed for the particular class of shares of the predecessor corporation which were converted into that separate class of shares of the new corporation .
the small size and blazing speed of folio infobases have been key selling points .
what will be the tradeoff in index size and performance ?
kessler asked .
s increased focus on the environment , led folio is thrilled to be able to provide an immediately viable and aesthetically pleasing lighting alternative for gucci and our other clients .
with the creditor at that time . moreover , because such interest continued to be unpaid at the end of the predecessor corporation ' s second tax year after the year in which the obligation to pay the interest arose , and the amalgamated corporation was deemed to be related to the creditor at that time under
amalgamation , no shares are issued by the new corporation . instead , the shares of the parent ( in a vertical amalgamation ) or one of its subsidiary
a corporation no part of the income of which is distributable to its members , directors or officers . ( black ' s law dictionary , 6th edition )
our take . folio will have to walk a fine line , finding a way to make money selling software in a niche market , even as its product begins to look , on the surface , more like mainstream text - retrieval products that are fast becoming commodities with little future . at a time when most of the full - text retrieval vendors are losing their shirts , folio claims it is earning profits . so far , folio has succeeded by staying focused on markets , such as legal , insurance and reference publishing , in which it is dominant . it now has a new parent , open market , that has staked out the high end of electronic commerce systems , a key concern of folio’s customers as they migrate to the web . the potential synergy between parent and new child is obvious and could help differentiate folio as it moves forward .
the folio’s percentage return over the past year . the figure will not include the current month . for example , in december 2008 , 1 - year would display each ready - to - go folio’s performance from december 1 , 2007 through november 30 , 2008 . if a percentage return is negative , it will be red and in parentheses .
another plan that the company hoped would generate sales involved modifying its databases to allow subscribers to import lexis and nexis files into their own work space as manipulable information . a cooperative alliance with microsoft corp . to coordinate lexis / nexis and the popular windows interface was a primary step toward this goal . mead data central ' s december 1992 acquisition of folio corporation - - a pioneer and market leader in the development of information management software products located in provo , utah - - was another key step toward this goal . everhart planned to continue folio ' s retail sales of such applications as folio views and simultaneously integrate its programming proficiencies into the lexis / nexis online systems .
open market was quick to distinguish its recent acquisition futuretense from folio . where folio was well - suited to delivering large collections of reference material , it lacked a personalization engine and tools for collaborative authoring , along with design and production tools that would appeal to most businesses . futuretense technology was better suited for the ecommerce business that open market had decided to focus on , rather than the document management technology that folio was focused on . futuretense failed to save open market as a company , and they declared bankruptcy in august 2003 . in 2004 futuretense , and associated open market technologies were part of fatwire software corporation , owners of updateengine , a java - based content management solution .
exhibit 2 . 3 - - - - - - - - - - - folio trademarks and use guidelines open market ' s folio trademarks and copyrights the following are registered trademarks and trademarks of open market . initial use of these trademarks must include the ( r ) or o symbols . you must use these marks exactly as they appear below .
corporations ( in a horizontal amalgamation ) are not cancelled , while the shares of the other predecessor corporation ( s ) are cancelled without any repayment of capital .
) ( ii ) determines at any time the undepreciated capital cost ( ucc ) to the new corporation of depreciable property of a prescribed class . generally , under
requires the predecessor corporation to recognize a gain on the disposition of any partnership interest which had a negative adjusted cost base immediately before the amalgamation . the rule in
. where it applies , the predecessor corporation will be deemed to have disposed of the property for proceeds equal to its fair market value immediately before the amalgamation .
the applicable software must also contain a copyright notice of open market ' s ownership of the applicable application in the application splash screens in a form consistent with that specified below . use guidelines logo artwork for commercial publications [ folio logo appears here ] logo usage for commercial publications use of powered by folio logo color 100 % black or authorized colors media and packaging placement the powered by folio logo must be prominently displayed on all ( 1 ) diskettes , ( 2 ) cd - roms , ( 3 ) other media used in connection with the distribution of any commercial publication , ( 4 ) packaging , ( 5 ) advertising , and ( 6 ) promotional materials associated with distributing or marketing each commercial publication . the powered by folio logo must be present on the front and spine of all packaging . call ( 801 ) 229 - 6700 if you have any questions regarding the placement of the powered by folio logo . publisher may feature its company logo or commercial publication trademark more prominently than the powered by folio logo , and publisher may use its own 41