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51-530: Ernest Mathijs and Jamie Sexton describe it as "the biggest fan-based cult-network on the continent", comparable in scope to World Science Fiction Convention , San Diego Comic-Con , and Fangoria's Weekend of Horrors , though less commercial. The MIFF annually awards the Méliès d'Or (Golden Méliès) for the best European fantastic feature film and short film, and the Federation Award for Best Asian Film. The MIFF

102-499: A fan guest of honor. Many conventions also have artist, editor, and science guests, and most have a toastmaster for major events, such as the opening and closing ceremonies and the Hugo award ceremony. A few conventions have had two or even three author guests. While other conventions may select guests on the basis of current popularity, Worldcons typically select guests of honor as an acknowledgement of significant lifetime contribution to

153-448: A home at the temporary duty location and claim the allowable expenses of: mortgage interest, property taxes and utility costs actually incurred. In addition, truck drivers have a special way of calculating a tax deduction for per diem . All drivers who are subject to USDOT hours of service are eligible. As of October 1, 2009, the per diem rate is $ 59 per day, and they may deduct 80% of this amount from their taxable income. Due to

204-410: A large membership composed of the members of the current Worldcon. Its main activities are running the selection (voting) process for the annual convention and various awards. The conventions themselves are run by non-profit, volunteer fan organizations, who bid to host the event. The WSFS constitution itself is discussed and amended by the annual general meeting, known as the "business meeting", held at

255-466: A person shall furnish supporting evidence to the Commissioner, provided that where the amount does not exceed two thousand shillings per day, no such supporting evidence shall be required. However, the organisation can seek the Commissioner's opinion regarding the admissibility of any per diem scales (or any other rates) prior to or after payment, in which case, the per diem amount shall not be taxable on

306-907: A point of sale instead of printed invoices. Handwritten receipts usually contain the same information as receipts and invoices and are treated as sufficient evidence of expense. Generally a per diem allowance covers: Russian tax regulations do not provide for any alternative to per diem method for reimbursing employee's meal cost and incidental expenses. Meal costs and other incidental expenses cannot be treated as deductible expenses because they are already covered by per diem allowances. Meals may be treated as deductible expenses only if they qualify as hospitality expenses. Companies are free to set their own per diem rates or maximum allowances that employees are reimbursed for expenses incurred while on business trip. The portion of per diem allowance in excess of 700 ₽ for travel in Russia and 2,500 ₽ for travel outside Russia

357-416: A rate set by the league or university they are affiliated with. As athlete salaries have risen, per diems have occasionally become a contentious issue when negotiating CBAs: for instance, in 2016 Major League Baseball slashed allowances from $ 100/day to $ 35/day, citing high salaries and teams now providing pre- and post-game food to players on the road as their rationale. For American railroads, per diem

408-465: A small per diem from the convention, but no speaking fees. In order to announce guests immediately after site selection , Worldcon bid committees select one or more guests before the site selection vote. Fans consider it inappropriate for bids to compete on the basis of their chosen guests (so as to avoid having someone chosen by a losing bid feeling that fandom had voted against them personally), so bids do not reveal who their guests are until after

459-426: Is a charge railroads levy when their freight cars are on other railroad's property, to assure prompt return. Per diem clauses may be used in contracts to specify penalty accruals. Such wording would be found in reference to the expected closing date for a real estate contract, typically compensating a seller for a buyer's lack of expedience. . Per diem in Russia is normally set up by companies but in accordance with

510-517: Is by vote of the Worldcon members. Categories include novels and short fiction, artwork, dramatic presentations, and various professional and fandom activities. Other awards may be presented at Worldcon at the discretion of the individual convention committee. This has often included the national SF awards of the host country, such as the Japanese Seiun Awards as part of Nippon 2007 , and

561-644: Is deemed employee's taxable income. The excess is treated as part of employee's taxable gross income and must be withheld from his/her earnings. In Germany, per diem allowances are calculated in accordance with the provisions of the German Income Tax Act The Act sets out the per diem amounts that must be paid based on the location the temporary location a worker is visiting and the duration of stay. The rates are reviewed and normally increased on an annual basis. Reimbursement of travel expenses must be claimed within six months of travel (beginning with

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612-792: Is for all attendees at the same convention (occasionally excepting Guests of Honor) to wear badges of the same design, but each Worldcon's badge design is unique to that convention. In order for convention staff and members to identify quickly the function of other staff at the convention, Worldcons use ribbons of differing colors which are attached to convention badges to signify different roles and responsibilities. Often there are ribbons to signify rank, division, and department or specialized functions; ribbons are also used to identify program participants, other noteworthy members (for example "Past Worldcon Guest of Honor", "Hugo Award Nominee", etc.), or classes of members ("Dealers", "Artists", "Party Hosts") who are interacting with convention staff. Some members of

663-502: Is often reimbursed at a rate determined only by distance travelled, e.g., the US business mileage reimbursement rate . Fixed per diem (and per mile ) rates eliminate the need for employees to prepare, and employers to scrutinise, a detailed expense report with supporting receipts to document amounts spent while travelling on business. Instead, employers pay employees a standard daily rate without regard to actual expenditure. In some countries,

714-747: The 2005 Worldcon , held in Glasgow, Scotland ; the 2009 Worldcon , in Montreal , Quebec , Canada; the 2010 Worldcon , in Melbourne, Australia ; the 2014 Worldcon , in London, United Kingdom and the 2017 Worldcon , in Helsinki, Finland . Sites for future Worldcons are determined by voting of the Worldcon membership. Worldcons through 1970 were selected one year in advance, from 1971 through 1986 two years in advance, from 1987 to 2007, three years in advance, then from 2008 to

765-555: The COVID-19 pandemic , organizers announced during March 2020 that it would be a "virtual" con with attendees and panelists using video technologies to participate. In 2021, The 79th Worldcon took place in Washington, D.C. In 2022, the 80th Worldcon would be held in Chicago, Illinois. This was announced at the 2020 Worldcon, chosen by the members of the 78th Worldcon. Jeddah , Saudi Arabia

816-641: The Prix Aurora Awards as part of Anticipation in 2009. The Astounding Award for Best New Writer and the Sidewise Award , though not sponsored by the Worldcon, are usually presented, as well as the Chesley Awards , the Prometheus Award , and others. Each Worldcon committee selects a number of guests of honor (or "GoHs") for the convention. Typically there is an author (aka "Writer" or "Pro") and

867-552: The per diem payment (or the deduction of expenses when inadequate reimbursements are provided) is to alleviate the burden on taxpayers whose business or employment travel creates duplicated expenses. The US military pays its members per diem in accordance with the Joint Travel Regulations. According to these regulations, the first and last days of travel are paid 75% of the daily General Services Administration, PDTATAC, or DOS rate, while all other days of travel receive

918-821: The "Permanent Floating Worldcon Committee" who volunteer for many Worldcons in different years; this group offers a measure of institutional continuity to otherwise disparate legal organizations. Recent Worldcons have had budgets running in excess of a million dollars. The main source of revenue is convention membership, but Worldcons also collect fees from exhibiting dealers and artists and advertisers in publications, and some conventions manage to attract sponsorships of as much as 5% of total income. The main expenses are facilities rental and related costs, then (if possible) membership reimbursements to program participants and volunteers, then publications, audiovisual equipment rental, and hospitality . Traditionally, all members (except for guests of honor) must pay for their membership; if

969-584: The Business Meeting) is the Mark Protection Committee (MPC), which is responsible for maintaining the society's trademarks and domain names . Historically, most Worldcons were held in the United States; however, beginning in the later part of the 20th century an increasing number of them have been hosted in other countries. In 2017, the 75th World Science Fiction Convention ("Worldcon 75")

1020-417: The Commissioner is satisfied that the amounts so received “solely represent reimbursement” to the employee, the same shall not be chargeable to tax. “Per diem” refers to payments in respect of subsistence, travelling, entertainment and other allowances made by an employer to his employee while the employee is on official duties outside his usual station of work. Where per diem solely represents reimbursement,

1071-602: The Melies d'Or "Europe's top plaudit for horror pictures". World Science Fiction Convention Worldcon , officially the World Science Fiction Convention , the annual convention of the World Science Fiction Society ( WSFS ), is a science fiction convention . It has been held each year since 1939 (except for the years 1942 to 1945, during World War II ). The members of each Worldcon are

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1122-644: The NASFiC, voted on by WSFS members at the Worldcon (or NASFiC if there is one) held one year prior to the prospective NASFiC. With the 2014 Worldcon being held in the United Kingdom, members at the 2013 Worldcon in San Antonio chose Detroit to be the site of the 2014 NASFiC and Spokane, Washington, as the site of the 2015 Worldcon . In 2020, The 78th Worldcon was held in Wellington, New Zealand . However, due to

1173-743: The Per Diem, Travel and Transportation Allowance Committee (also known as the Per Diem Committee or PDTATAC). For all foreign locations, per diem rates are established by the Department of State. Per diem is understood to include the additional expenses incurred living away from home—basically the need to have two residences. The GSA establishes per diem rates within the Continental United States for hotels "based upon contractor-provided average daily rate (ADR) data of fire-safe properties in

1224-538: The UK, and allows a dispensation for such payments for travel abroad. U.S. companies and organizations use the per diem rate guide published by the General Services Administration which provides rates for a number of cities in the Continental United States. For locations in the US outside the continental US, including Alaska, Hawaii and the US territories and possessions, per diem rates are published by

1275-664: The Worldcon, usually as three morning sessions on successive days. All attending members of the Worldcon may attend, participate, and vote at the Business Meeting, although in practice only a small number of the members actually do so. The WSFS constitution includes rules for site selection, for the Hugo Awards, and for amending itself. The business meeting also empanels a number of ad hoc committees to deal with review of amendments and with certain administrative functions. The only permanent ("standing") committee of WSFS (as opposed to

1326-520: The bid has since been replaced by one for Cairo , Egypt, which will be bidding against Los Angeles . As WSFS itself is an unincorporated society, each Worldcon is organized by a separate committee (usually) legally incorporated in the local jurisdiction; in the United States, these are usually organized as 501(c)(3) non-profit corporations, while in the United Kingdom, they are usually operated by companies limited by guarantee . The local organizers may be standalone, one-time committees (organized to hold

1377-533: The chairperson and the staff. "Departments" operate a specific convention function, while "divisions" coordinate the work of several departments. Department heads (sometimes called "area heads") have one or more deputies plus a large staff, or they may have no staff at all. Most Worldcons have between five and twelve division heads who form the convention executive group. Attendees are issued a convention badge , displaying each attendee's name, membership number and (if desired) " fannish " nickname. The customary practice

1428-435: The committee may be performing a variety of current or past roles and could have a large number of ribbons attached to each other hanging from a badge. Extending this tradition, other groups and individuals create more special ribbons for use at the convention; these may be serious or silly. Convention badge ribbons are important memorabilia for some people, and become valuable years later because they evoke memories of events at

1479-471: The convention makes an adequate surplus after covering operating expenses, full or partial membership reimbursements are paid back to volunteers after the convention. Most Worldcons have a small surplus, which the rules of WSFS suggest be disbursed "for the benefit of WSFS as a whole;" typically at least half of any surplus is donated to future Worldcons, a tradition termed "pass-along funds". Because of their size, Worldcons have two layers of management between

1530-604: The convention, and may be displayed in exhibits at future conventions. Per diem Per diem ( Latin for "per day" or "for each day") or daily allowance is a specific amount of money that an organization gives an individual, typically an employee, per day to cover living expenses when travelling on the employer's business. A per diem payment can cover part or all of the expenses incurred. For example, it may include an accommodation allowance or it may only cover meals (with actual accommodation costs reimbursed separately or be prepaid). Travel, particularly by motor vehicles,

1581-621: The day of departure and arrival, if the employee does not spend the night at their home. For single-day trips employees receive €14 (was €12 until 31/12/2019) for the calendar day if the employee spends at least 8 hours away from their home or primary workplace. If the trip is outside of Germany the amount varies by country (and in some cases city). Section 5(2)(a) of the Kenya Income Tax Act imposes tax on subsistence, travelling, entertainment or other allowances received by an employee in respect of employment or services rendered. However, where

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1632-489: The employee. The opinion shall be accompanied with factors that influence the per diem rate and justification for the rates used including: the cost of living in different geographical zones or localities within the country and overseas travel, where applicable. A Daily Subsistence Allowance ( DSA ) comprises the UNDP's total contribution towards such charges as lodging , meals, gratuities , transport cost from place of lodging to

1683-489: The field; while these are often well-known figures, some committees choose lesser-known figures precisely because the committee feels the guest's accomplishments deserve more recognition from the community. Selection is treated by authors, fans, and others as a recognition of lifetime achievement. As such, the tradition is to award it only to those who have been making significant contributions for at least 20 years. Guests of honor generally receive travel expenses, membership, and

1734-408: The first day following completion of your journey). Travel expenses cannot be claimed after this period. There are different rules for travel within the country and international trips. For domestic business trips spanning more than one day, employees receive €28 (was €24 until 31/12/2019) for every 24 hours that they are away from their home and primary workplace and €14 (was €12 until 31/12/2019) for

1785-470: The full rate. The JTR also states that lodging taxes for CONUS and non foreign OCONUS are a reimbursable expense but requires a receipt. The JTR also follows the 'expenses below $ 75 do not require a receipt' rule, established by the Internal Revenue Service although local disbursing officers may question charges they feel may be false. The US Government also allows federal employees to purchase

1836-584: The great French pioneer of fantastic cinema and special effects. The awards were intended to highlight the creativity and quality of European fantastic films, stimulate production and promote them worldwide. The first Méliès d'Or ceremony was held by the Brussels International Fantastic Film Festival in 1996 and the prize was given to Álex de la Iglesia for The Day of the Beast ( Spanish : El día de la Bestia ). Variety has called

1887-719: The hosting to be reconsidered due to ongoing human rights violations in the Uyghur region . The choice of location was also criticized due to the effects of the Chinese government's censorship regime and the exclusion of authors publicly critical of human rights in China such as R. F. Kuang , Xiran Jay Zhao , and Neil Gaiman . The 82nd Worldcon was held in Glasgow , Scotland in 2024. The 83rd Worldcon will be held in Seattle , Washington in 2025. Jeddah, Saudi Arabia reasserted its bid for 2026, but

1938-473: The income tax code specifies a maximum daily allowance: although an employer may pay a higher rate, the excess is subject to income tax. Accommodation and subsistence (meals) payments paid as fixed daily amounts are described as "scale rate expenses payments" by HM Revenue & Customs (HMRC). HMRC guidance does not use the term per diem , but it is used by some organisations. HMRC allows scale rate expenses payments for income tax purposes for travel within

1989-731: The large number of away games and associated travel days in American sports, per diem rates are often major components in collective bargaining agreements between leagues and their players' unions. As of 2016, the NBA has the highest per-diem for players at $ 115 per day, followed by the NHL whose per-diem began at a base of $ 100/day in 2012–13 and is adjusted each year based on changes in the US Consumer Price Index . Minor pro and collegiate athletes also receive meal money for overnight trips, usually paid as

2040-472: The legislation cannot be lower than 700 ₽ for travel in Russia and 2500 ₽ for travel outside of Russia. If employees pay for a hotel in cash or with a payment card, then they must retain any billing invoices ( Russian : кассовый чек , romanized :  kassovy check ). The regulations governing the use of invoices by business entities allow certain taxpayers to produce handwritten receipts ( Russian : квитанция , romanized :  kvitantsia ) at

2091-531: The local lodging industry"; this means that per diem varies depending on the location of the hotel—for instance, New York City has a higher rate than Gadsden, Alabama . To qualify for a per diem , work-related business activity generally requires an overnight stay. The IRS code does not specify a number of miles. However, based on case precedent and IRS rulings, it is commonly accepted that an overnight stay must genuinely be required and actually occurs, to justify payment of per diem allowance. The purpose of

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2142-462: The members of WSFS, and vote both to select the site of the Worldcon two years later, and to select the winners of the annual Hugo Awards , which are presented at each convention. Activities and events at the convention typically include: The World Science Fiction Society administers and presents the Hugo Awards , the oldest and most noteworthy award for science fiction. Selection of the recipients

2193-481: The one event and then disbanded afterwards), or they may be organized by an existing local group. A few groups, such as MCFI in Boston, SFSFC (San Francisco Science Fiction Conventions, Inc.) in northern California, and SCIFI (Southern California Institute for Fan Interests Inc.) in southern California are permanent corporations established to manage Worldcons (or other one-off or rotating conventions) in different years in

2244-525: The present, two years in advance again. For example, during the 2011 Worldcon in Reno , San Antonio was selected to host the 2013 Worldcon. The rules changes to lengthen or shorten the period were implemented by selecting two future Worldcons at the 1969 and 1984 conventions and by having the 2005 convention not select any. To ensure that the Worldcon is relocated to different locations, the WSFS constitution requires that

2295-482: The proposed sites must all be at least 500 miles (800 km) away from the site of the convention at which the selection vote happens. When a Worldcon is held outside of North America, a North American Science Fiction Convention (NASFiC) may also be held within North America that same year. Since 1975, whenever a Worldcon site outside North America is selected, WSFS administers a parallel site selection process for

2346-452: The same geographical area. Like most non-media science fiction conventions, all Worldcons are managed entirely by volunteers, with no paid staff. Senior committee members typically devote hundreds of hours (not to mention thousands of dollars in travel expenses in some cases) in preparation for a particular convention. While each convention is managed separately by the local committee, an informal and self-selected group of volunteers constitute

2397-517: The vote, and losing bids generally never reveal who they invited. This is usually treated with the same discretion as the Hugo Awards, where only a few people might know in advance who the guests will be. The name "Worldcon" is owned by the World Science Fiction Society (WSFS), an unincorporated literary society whose purpose is to promote interest in science fiction. WSFS has no standing officers, only small standing committees , and

2448-761: Was founded in 1987 on the initiative of five film festivals: the Fantafestival in Rome, Fantasporto in Porto, the Paris International Festival of Fantastic and Science-Fiction Film , the Brussels International Fantastic Film Festival and the Sitges Film Festival . The MIFF created its first awards in 1995, the Méliès d'Argent (Silver Méliès) and the Méliès d'Or (Golden Méliès), named in honour of Georges Méliès ,

2499-619: Was held in Helsinki, Finland ; the 2018 Worldcon was held in San Jose, California , and the 2019 Worldcon was held in Dublin . The 2020 Worldcon was scheduled to be in New Zealand ; however, due to the COVID-19 pandemic , it was a virtual event (accessed by internet only). The first Worldcon to be held outside the US was the sixth , in 1948 in Toronto , Ontario, Canada, and the first outside North America

2550-738: Was the 15th World Science Fiction Convention , in 1957 in Bayswater, London . The first held in a country where English was not the primary language was the Heicon '70, the 28th World Science Fiction Convention held in Heidelberg , West Germany. The 2007 Worldcon in Yokohama, Japan , was the first to be held in Asia . Other non-US Worldcons held in the 21st century have included the 2003 Worldcon in Toronto, Ontario, Canada,

2601-575: Was the other competing site. A group of writers and officers of the Worldcon have signed an open letter against Saudi Arabia's bid to host the 2022 World Science Fiction Convention, citing human rights abuses and discriminatory laws. Chengdu , China hosted the 81st Worldcon in 2023. It was the second Worldcon to be held in Asia after the 65th Worldcon in Japan in 2007. Over 100 authors, including Hugo winners and Uyghur writers, signed an open letter calling for

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