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8/14/2023 0 Comments Asset turnover ratio analysis![]() ![]() Return on equity (ROE) = (Profit after interest and tax ÷ total equity) x 100% Return on capital employed (ROCE) = (Profit before interest and tax (PBIT) ÷ Capital employed) x 100% Profit is necessary to give investors the return they require, and to provide funds for reinvestment in the business. Profitability ratios, as their name suggests, measure the organisation’s ability to deliver profits. Ratios can be categorised into four headings: profitability, liquidity, activity (efficiency) and gearing. This article will focus on measures of financial performance and will detail the skills and knowledge expected from candidates in the FMA/MA exam.įMA/MA candidates are expected to be able to calculate key accounting ratios, to know what they measure, and to explain what particular values mean. The FMA/MA syllabus introduces candidates to performance measurement and requires candidates to be able to 'Discuss and calculate measures of financial performance and non-financial measures'. It will also be regularly used by successful candidates in their future careers. The ability to analyse financial statements using ratios and percentages to assess the performance of organisations is a skill that will be tested in many of ACCA’s exams. An introduction to professional insights.Virtual classroom support for learning partners.Becoming an ACCA Approved Learning Partner.The asset turnover ratio is a good measure of a company's overall efficiency, while the inventory turnover ratio is a good measure of a company's inventory management. The asset turnover ratio is calculated by dividing a company's sales by its total assets, while the inventory turnover ratio is calculated by dividing a company's cost of goods sold by its average inventory. The asset turnover ratio measures the efficiency of a company's use of its assets, while the inventory turnover ratio measures the number of times a company's inventory is sold and replaced. While these ratios may seem similar, there are actually some key differences between them. The asset turnover ratio and the inventory turnover ratio are two important financial ratios. It shows how well a company is selling and replacing its inventory. The inventory turnover ratio is a good measure of a company's inventory management. It shows how well a company is using its assets to generate sales. The asset turnover ratio is a good measure of a company's overall efficiency. ![]() This gives you a sense of how often a company's inventory is sold and replaced. When calculating the inventory turnover ratio, you are dividing a company's cost of goods sold by its average inventory. ![]() This gives you a sense of how much sales are generated per dollar of assets. When calculating the asset turnover ratio, you are dividing a company's sales by its total assets. The inventory turnover ratio, on the other hand, is concerned with how often a company's inventory is sold and replaced. The asset turnover ratio is concerned with how efficiently a company is using its assets to generate sales. Now that we've defined both the asset turnover ratio and the inventory turnover ratio, let's take a closer look at how these two ratios differ: 1. How do the Asset Turnover Ratio and the Inventory Turnover Ratio Differ? The resulting number is then multiplied by 100 to get a percentage. This ratio is calculated by dividing a company's cost of goods sold by its average inventory. The inventory turnover ratio is a financial ratio that measures the number of times a company's inventory is sold and replaced over a period of time. This ratio is calculated by dividing a company's sales by its total assets. The asset turnover ratio is a financial ratio that measures the efficiency of a company's use of its assets. Here's a closer look at the asset turnover ratio and the inventory turnover ratio and how they differ: What is the Asset Turnover Ratio? ![]() While these two ratios may seem similar, there are actually some key differences between them. Two of the most common ratios are the asset turnover ratio and the inventory turnover ratio. When it comes to financial ratios, there are many different types that can be used to measure a company's performance. ![]() 8/14/2023 0 Comments Beat ascension board game![]() Other loot that can be obtained from monsters or other encounters include relics that provide a permanent character buff for the duration of the game, such as increased maximum health, additional energy points, lower casting costs, and automatic blocking, and single-use potions that can be used during any turn for no cost to restore health, buff the player, and debuff or damage the enemy. Otherwise, if the player defeats all the monsters in an encounter, they typically receive gold and a choice of one of three randomly-selected cards to add to their deck, if desired. If the player's health drops to zero, the game is over and they must restart from the bottom of the spire. ![]() The player can determine the best strategy to avoid taking any damage after they complete their turn. ![]() In some cases, the opponents' attack or the player cards may add unplayable cards representing battle conditions like Wounds and Curses to the player's deck that can dilute a player's hand and may add negative effects while in the player's hand. Each opponent on the field will telegraph what move they will make: if they will attack and with how much damage, if they will block, cast a spell to buff themselves or debuff the player. Players' cards vary by the character but generally consist of attack cards to damage opponents, skill cards that buff themselves, debuff opponents, or add to their blocking power for the turn, and power cards where the effect remains in play until the end of combat. The player can play any combination of cards as long as they have the energy to pay for the energy cost of each card, and at the end of the turn, all cards not played are sent to a discard pile. Each turn the player receives a fresh hand of cards and three energy points. Gameplay in Slay the Spire involves playing cards for attacks and defenses against known attacks from enemies.Ĭombat is played in turns. Encounters include monsters which vary in strength elite enemies which offer enhanced rewards campfires to heal or upgrade cards to more powerful versions shopkeepers to buy cards, relics and potions from, as well as to remove cards from the deck chests with random loot and random choice-based encounters. The goal is to work through several levels of a spire, each level having a number of potential encounters distributed in a branching structure with a boss character at the end of the level. At the start of a playthrough the player selects one of four predetermined characters, which sets a starting amount of health, gold, a starting relic that provides a unique ability for that character, and an initial deck of cards with basic attack and defense cards as well what potential color-coded cards tailored to that character they will see through the run. Slay the Spire is a combination of roguelike-inspired progression and the gameplay of a deck-building card game. It was nominated for several accolades in 2019, and is considered the game that launched a number of roguelike deck-building games. Slay the Spire has been very well received. Combat takes place through a collectible card game-based system, with the player gaining new cards as rewards from combat and other means, requiring the player to use strategies of deck-building games to construct an effective deck to complete the climb. In Slay the Spire, the player, through one of four characters, attempts to ascend a spire of multiple floors, created through procedural generation, battling through enemies and bosses. ![]() ![]() An iOS version was released in June 2020, with an Android version released in February 2021. It was released for PlayStation 4 in May 2019, for Nintendo Switch in June 2019 and for Xbox One in August 2019. The game was first released in early access for Microsoft Windows, macOS, and Linux in late 2017, with an official release in January 2019. Slay the Spire is a roguelike deck-building video game developed by American studio Mega Crit and published by Humble Bundle. ![]() ![]() ![]() ![]() The company eventually started making 200 BARs per day. The first BAR from Marlin-Rockwell was delivered on 11 June 1918. They bought the Mayo Radiator Co.'s factory. Marlin-Rockwell had a contract to make BARs for the Belgian government. also began making BARs just after Winchester started making a lot of them. By July, they were making 9,000 guns a month.Ĭolt and Marlin-Rockwell Corp. Winchester were making many BARs by June 1918. The contract with Winchester said that they had to make 25,000 BARs. They were in such a rush that the first 1,800 guns were delivered with things wrong. Since work on the gun did not begin until February 1918, Winchester was hurrying to make many BARs. Val Browning, the son of the designer (John Browning) with a BAR. Winchester also helped out with the BAR's final design. The Winchester Repeating Arms Company (WRAC) would make the weapons instead. Because of how much the weapon was needed, the request was turned down. They asked for the military to wait a while, as they were opening a new factory in Meriden, Connecticut. However, Colt was already making as many weapons as they could (as they were making the Vickers machine gun for the British Army). They were allowed to make the BAR under Browning's patents (Browning's patent 1293022 was owned by Colt). On 16 July 1917, 12,000 BARs were ordered from Colt's Patent Firearms Manufacturing Company. So that the BAR was not confused with the M1917 machine gun, it was officially named the M1918 or Rifle, Caliber. Both weapons were recommended to be brought into service immediately. Army weapon officers at Springfield Armory in May 1917. The water-cooled machine gun was tested further. The crowd was so impressed that he was immediately given a contract for the weapon. On 27 February 1917, Browning tested the automatic rifle in front of 300 people. Congress Heights is just outside of Washington D.C. ![]() John Browning had set up a demonstration of the weapons at Congress Heights. Both of these weapons fired the standard U.S. Back then, this automatic rifle was called the Browning Machine Rifle or BMR. These were: a water-cooled machine gun (later named the M1917 Browning machine gun) and an automatic rifle. In 1917, before the United States joined the First World War, John Browning brought two weapons to Washington, D.C. However, it was usually used as a light machine gun and fired from a bipod. It was thought that walking fire was needed for trench warfare. It was supposed to be put over the shoulder on a strap and fired from the hip. The BAR was designed to be carried by soldiers that were moving forward. It was supposed to replace the French Chauchat and the M1909 Benet-Mercie machine guns. It was designed by John Browning in 1917. It was used by the United States and several other countries. The Browning Automatic Rifle ( BAR) was a group of American automatic rifles and light machine guns. Colt's Patent Firearms Manufacturing Company ![]() 8/14/2023 0 Comments Example translation tessellation![]() ![]() ![]() ![]() Main resource: Creating Escher-Type Drawings. The idea of this unit is for students to develop their understanding of the mathematical concepts that underlie the creation of Escher type tessellations and apply this to the creation of an art piece. You might use the ideas from Measuring Angles, Level 3 for this purpose. Note that this unit does not include explicit teaching around angles, although this could be included as an additional point of learning. Either the corners of the basic shape all fit together to make 360°, or the corners of some basic shapes fit together along the side of another to again make 360°. This requires the vertices to fit together. The same figure (or group of figures) come together to completely cover a wall or floor or some other plane. The key features of tessellations are that there are no gaps or overlaps. These tessellations provide a strong structure for their two different purposes. The brick wall provides a tessellation with rectangles and the honeycomb is a tessellation of regular hexagons. Bees use a basic hexagonal shape to manufacture their honeycombs. Brick walls are made of the same shaped brick repeatedly laid in rows. They also provide a nice application of some of the basic properties of polygons. Tessellations are a neat and symmetric form of decoration. Occasionally you can see them in the living room as the basis of the pattern on carpets and in parquetry wooden floors. Tessellations are found all over the place but especially in the kitchen and bathroom on tiles and lino. The unit of work is based on the work of the Dutch artist Escher who utilised mathematical concepts, including tessellation, to create mathematically pieces of artwork. ![]() 8/14/2023 0 Comments Vimeo nos nudity![]() ![]() A simple “purchases” or “downloads” tab would be amazing. Don’t remember the path to access them off the top of my head but I do remember it’s not very explicit. Lastly, on a desktop it’s really tricky and non-intuitive finding the videos you have purchased. It’s so irritating to have to drag the little play indicator and hope you land on the part of the video you intended to. Specifically, features that can be tapped during the video to rewind or fast forward 5-15 seconds (like the podcast app on iPhones, or YouTube’s double tap). A feature where you can select the video quality manually (despite longer buffer times) would be so appreciated.Īnother improvement would be the video playback navigation. It’s frustrating because as a platform it seems to hold great promise, but being 2019 it’s hard to accept the lack of some very basic app navigation.įor once the video quality can’t be adjusted and if you have a not-so-great connection, you have to tolerate poor quality streaming. So I want to like the app, I think it’s a great platform, but the navigation is completely frustrating and even made me quit viewing my video to make this review. All they could do was say, I’m sorry, our system messed up, and you need to pay a much higher price for a title you pre-ordered.ĭevelopers, can you please consider these improvements? Simple question such as, why did I not get an email that my pre-order was canceled could not even be answered. From there, Charles H and other members of their support team gave it a “is what it is” attitude and where little to no help. I eventually got escalated up to a higher support their because they knew that their system messed up. When I inquired if I could still get the title at the discounted price, I was told I couldn’t because they they don’t control that. Their support then told me that they had a bug in their system that canceled my pre-order accidentally. When I contacted the creator and they told me they didn’t, I inquired further with Vimeo further. When I inquired via their support, they first told me that the creator canceled my pre-order. When the time came for the release of the product, my preorder did not go through. I placed a pre-order for a Video On Demand from a creator and was sent an email confirmation. Have feedback for us? Vimeo is full of actual humans who’d love to listen. You can turn off auto-renew at any time from your iTunes account settings. To avoid renewal, you must disable auto-renew at least 24 hours before your subscription ends. Once your free trial ends (if any), you will be charged a subscription fee (plus any tax) per subscription period until you cancel. You can always review the total price before completing payment.ĭepending on your subscription, Vimeo Plus will renew monthly or annually, and pricing will vary by the subscription type and by country. Upon confirmation of purchase, the amount will be charged to your iTunes account. We offer in-app purchases for annual and monthly subscriptions to Vimeo Plus, which includes a 5GB weekly upload quota (up to 250GB per year), advanced privacy features for your videos, and more.
8/14/2023 0 Comments Butler health network![]() ![]() “We think that being together will help us attract additional physicians in additional areas.”īutler Health System President and CEO Ken DeFurio called it “a major step forward in the process to redefine locally controlled, community-based care,” in a statement. “If you look at each of our organizations individually, we felt that we were better together than apart,” he said. Sphon expects the merger will add resources to both regions and help to attract new staff members. ![]() We are now one step closer in realizing a goal that will have a dramatic and positive impact on health care for those we serve,” said John Sphon, Excela Health CEO, in a statement. “This is a very important development for our respective organizations and the proposed new system. When combined, the system is expected to employ 7,300 people and have more than 1,000 physicians and practitioners to serve about 750,000 people in Butler, Clarion and Westmoreland counties. The agreement announced Friday means they will move ahead with the state and federal regulatory approvals, which are expected to be completed by the end of the year. The two networks signed a letter of intent to merge on June 1. Sources: Excela Health, Butler Health System, UPMC, Allegheny Health NetworkĮxcela Health and Butler Health System completed another step toward becoming one by entering into a definitive merger agreement, moving forward with a plan expected to generate more than $1 billion in revenue. Number of facilities: 14 hospitals and more than 200 primary and specialty care practices at more than 300 locations.Īnnual revenue: $154 million for the year ending Dec. Number of facilities: 40 hospitals, 800 doctor's offices and outpatient sites, 28 senior communitiesĪnnual revenue: $24 billion in operating revenue in 2021Įmployees: 2,600 physicians and more than 21,000 employees Operating income: Reported an operating loss of $8.2 million during the same period.Įmployees: 4,900 employed doctors, 92,000 staff members Number of facilities: Two hospitals: Butler Memorial and Clarion, 72 outpatient locationsĪnnual revenue: $405.1 million in operating revenue in the third quarter of fiscal year 2022 Operating income: Saw an operating loss of $10.5 million, for the same period.Įmployees: More than 3,000 employees, 270 providers Employees: 700 physicians, more than 4,800 employees and 797 volunteersĪnnual revenue: $500.1 million in operating revenues for the nine months ending March 31 ![]() ![]() ![]() This ensures that even if a user’s account is compromised, the data remains secure. 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CLOUD BACKBLAZE NASDAQ THURSDAY 100M 650MNOVETCNBC has revolutionized the way businesses operate, and the NASDAQ is no exception. ![]() ![]() ![]() Hartman, a board-certified dermatologist and founder of Skin Wellness Dermatology in Birmingham, Alabama. “Wearing sunscreen is one of the most important things you can do for your skin,” says Dr. And though you may be tempted to only apply sunscreen when you’re outdoors, you should still wear it inside if you’re sitting near a window or utilizing smart devices that emit blue light, according to the dermatologists we consulted. If you skip this step regularly, however, you run the risk of both short- and long-term damage. Other Occasions & Loved Ones Gift Guides All Other Occasions & Loved Ones For Teens For Grandparents For Bridal Shower For New Parents For Any OccasionĪpplying sunscreen on your face daily is an easy and low-maintenance way to protect your skin from the sun’s harsh rays. 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However, after the initial batch was sent, the tax authority has been distributing the checks a month after the return was received. The first batch of payments was sent in December, but those were only sent to filers who submitted a return in 2021 before 17 October 2022. These substantial returns are a result of a revanue surplus that exceeded state law, and the tax authority was tasked with distributing the excess back to the taxpayers. Taxpayers are eligible to receive a refund of approximately fourteen percent of their state tax liability. ![]() Those who filed before April 18th will receive their payment no later than this month, which the government has said can take up to eight weeks to receive. These are for Georgia residents who have filed a return in both tax years 20. The state government is sending out rebates of $250 for individuals and $500 for couples. ![]() The county also stated that applicants have to “have been negatively impacted by COVID-19″, but officials have not provided clear examples of what would constitute being “negatively impacted.” Applications can be made electronically through the Breathe Program website from June 20 through July 3. The county requires that applicants have been adversely affected by COVID-19, although no clear examples have been provided by officials. For households with two members, the combined income must be below 120 percent of the area’s median. ![]() To be eligible for assistance, individuals must have been in foster care until the age of 18 or beyond and have an income that is equal to or less than the local median. Residents of Los Angeles County, California have the opportunity to receive monthly payments of $1,000 for a duration of two years through the Guaranteed Income Program called Breathe. Below is a detailed list of the states offering these payments, along with instructions on how to request them and the corresponding amounts. Many states are providing stimulus checks and tax refunds in June to help alleviate financial stress caused by inflation and budget surpluses from the previous year. ![]() |
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