Capital employed can be calculated as (non-current liabilities + total equity) or (total assets - current liabilities). It is therefore compared with the long-term debt and equity capital invested in the business. This represents the profit available to pay interest to debt investors and dividends to shareholders. Profit before interest and tax (PBIT), can also be given as Operating profit. What is important is to compare like with like. Candidates are sometimes confused about which profit and capital figures to use. Return on capital employed (sometimes known as return on investment or ROI) measures the return that is being earned on the capital invested in the business. Return on capital employed (ROCE)/Return on equity (ROE) Gross margin= (Gross profit ÷ Revenue) x100% Operating profit margin = (PBIT ÷ Revenue) x 100%Īsset turnover = Revenue ÷ Capital employed 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.
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With Bluetooth, pairing devices can be tedious and requires disconnecting one device before another can connect.īoth options work with iOS, Android and laptops. JBL Playlist speakers have Chromecast built-in, so you can instantly cast music from your favorite music app, radio or podcast to your speaker using your. With WiFi every mobile device on the network can connect and control your speakers. Easy to set upSet up your Mi TV Stick in an instant. Select Chromecast built-in speakers can be grouped together to play the same song everywhere.Ĭasting music over WiFi doesn’t drain your battery, while pairing from Bluetooth does. Media PlayerPowered by Android TV Google Assistant & Smart CastDolby & DTS surround sound. Bring your home theater to life with Dolby Vision HDR and Dolby Atmos delivering ultra-vivid picture quality and breakthrough. With Bluetooth, your phone needs to be near the speaker or the music will stop playing. With Bluetooth, phone calls and notifications are heard over the speakers.Ĭhromecast built-in speakers stream music over WiFi, which means you can control the music from anywhere within your WiFi network. With WiFi streaming, your music keeps playing without disruption, even if you get a phone call or a text. Get a Bird's-Eye View Nest Doorbell (Credit: Google) If you have Google's Nest Cam or Nest Doorbell, you can live-stream from those devices to your TV with the Chromecast. Hi folks, Thanks for the help here, CathalS. Take a call without interrupting what's casting With Bluetooth, audio is re-compressed, which can compromise sound quality. With WiFi, music streams from the cloud so the music sounds exactly the way the artist intended. There things sat until earlier this year and the release of Canvas, which introduced rock, pop, Latin and classical influences to their trademark Celtic sound, featuring guest support from Rhiannon Giddens, Yo-Yo Ma and Brian Finnegan. The following year saw the release of A Celtic Family Christmas. In 2015, their debut album One, produced by the legendary Bob Ezrin, was released. MacMaster and Leahy have recorded just three albums together but quality over quantity holds true. Often performing with their musical children, they have been awarded numerous honours, including Juno and East Coast Music awards. MacMaster, a native of Nova Scotia, and Leahy, lead fiddler for the famed musical family from Lakefield, married in 2002 and remain Canada’s reigning couple of Celtic music. Peterborough Musicfest lifts the curtain on its 36th season on Saturday, July 1st, helping thousands celebrate Canada Day in energetic fashion by presenting the incomparable fiddle music duo of Natalie MacMaster and Donnell Leahy. The children of Poss have chosen to honor her memory by funding an annual concert.Peterborough, ON K9J 3H1 Canada + Google Map After her tragic death in 1988, the Bernice Poss Award was established to honor her many contributions to the community. Poss had a 23-year career with the University at Buffalo. For more information call 71 or Natalie MacMaster's Website Natalie MacMaster's Twitter Natalie MacMaster's FacebookĪ Bernice Poss Memorial Concert This concert is made possible in part through a gift from The Bernice Poss Memorial Fund. Tickets can be purchased online at, , or at the Center for the Arts Box Office on Tuesdays through Fridays from 12 - 6 p.m. Tickets for Natalie MacMaster and Donnell Leahy are $29, $42, $52 and go on sale to the general public Friday, Oct. With milestones including another hotly anticipated Christmas tour, an accompanying TV special, a pending third installment of their Greenbridge Celtic Folk Fest, and a recent Road Gold Award from the Canadian Independent Music Association, Natalie MacMaster and Donnell Leahy are consistent favorites of Center for the Arts audiences. Bob Ezrin produced the debut album set for worldwide release April 28, 2015. Widely recognized as one of the best fiddlers in the world, his high-energy playing style makes him a highly popular performer. Natalie MacMaster & Donnell Leahy Join forces on ONE. Donnell is the former music leader of the internationally acclaimed family group Leahy, winner of three JUNO Awards. She has also won two JUNO Awards and 11 East Coast Music Awards, was nominated for a Grammy. Throughout MacMaster’s 25-year recording career, she has released 11 albums notching sales of more than 200,000 copies. Their synergy was brilliantly showcased on the pair’s first recorded collaboration, 2015’s Bob Ezrin-produced album One, a crowning achievement complementing combined album sales of over one million, a CV listing cellist Yo-Yo Ma, bluegrass star Alison Krauss, and banjo ace Béla Fleck as past collaborators (and Shania Twain and The Chieftains as fans) plus a devoted audience stretching from Sydney, Nova Scotia to Sydney, Australia. It’s unexpected and awesome.” Though MacMaster and Leahy followed different trajectories to this point - she a Cape Breton native who could step-dance before she could walk, he the oldest brother of the acclaimed family group Leahy - both have confidently crested the traditional music peak. Set for July 25-26, 2015 at Copley Square in the Back Bay, the event features a wide range of. “It has carried me through my childhood, through my teens, my young adult life, my married life and now motherhood. This will be the fourth annual Boston Summer Arts Weekend event. “I’m continually amazed by what the fiddle has brought to my life,” MacMaster offers. While both were already stars in their own light, propelling their dazzling careers since childhood, the award-winning fiddle virtuosos have cemented their status as Canada’s reigning couple of Celtic music. To fans of fiddle music, Natalie MacMaster and Donnell Leahy need no introduction. in the Mainstage Theatre, located at the Center for the Arts, North Campus. The University at Buffalo Center for the Arts will present “ Natalie MacMaster and Donnell Leahy” on Tuesday, Feb. |
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