![]() ![]() The part is so cool and crooked, because ordinary panties have many seams, after constant friction, and sweat with high salt content, it is sour and cool. If you wear ordinary underwear, the crotch is 5 kilometers behind. The author recommends that these boys who are concerned about fashion trends don’t care about the eyes of others: “Like any emerging fashion trend, you must wear confidence in any personal style.”Ĭompression pants(plus shorts over compression pants), I think that in addition to reducing the swing of the meat on the thighs and providing the most stable state to reduce energy consumption, the biggest role is to prevent abrasion. It is more convenient to switch between warm and cold climates, which is why this style of wearing has become a trend in the streets. ![]() The New York Times article “The less, the more brave: Men in leggings” view that the trend of wearing shorts over compression pants derived from the gym and running has entered the public fashion arena, and it looks visually appealing and different. If it is fashionable and trendy, most of the shorts with the outer cover do not have a triangle lining, and the comfort level will be much better than that of running.ĭoes It Look Nice To Wear Shorts Over Compression Pants? But this is only limited to shorts + leggings when running. Courage will feel… very tight, especially the double tightness of the waist. In other words, wearing shorts over compression pants is like wearing a pair of briefs outside the leggings. The comfort of compression pants/leggings varies from person to person, but most of the shorts with outer covers are lined. ![]() Is it comfortable to wear this way? Not necessarily. Compression/leggings will really help these fat runners in this regard, and wrap up those excess fat and fat, and it feels a lot easier in an instant. For example, many runners with “bodied heart and fat” tend to rub the thigh roots easily. However, the compressed clothing has been unintentionally inserted into the willows, and in other respects, it has benefited the public. Whether compression pants are beneficial to improve the performance of sports has always been the disputable topic in running circles. Is It Good To Wear Shorts Over Compression Pants?įrom the perspective of functionality, the question of whether the compression pants/leggings with the inner bottom layer is effective can be directly returned to the effect of the compression pants. Therefore, wearing compression pants of professional brands such as skins, cw-x and 2XU, you can run 5-7km short distance without underwear. If you wear underwear again, it will isolate the pants themselves from reducing friction to a certain extent. The inner pocket linings of these compression pants are generally made of comfortable, breathable and smooth materials, which can effectively reduce friction. Ordinary underwear is generally made of cotton material, which has poor sweat wicking function. In addition, there is a small detail, shorts can add a lot of small pockets, which is more conducive to storage!Ĭompression clothing and pants for running can be worn without underwear. Regardless of only a few pieces of cloth, it can obviously help your core parts “overcome the storm” in the strong wind. I believe that in an environment above 10 Celsius degree, traditional loose shorts are more than enough, and compression pants and outer shorts are only needed when they are below 10 Celsius degree. In addition to covering the private part, shorts with outer covers are more windproof. Generally speaking, you don’t need to wear shorts over compression pants when it is hot, which will affect the effect of running. Should I wear shorts over compression pants? You can wear it or not, depending on your personal habits. Should I Wear Shorts Over Compression Pants? ![]()
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![]() This Smarthistory content has been published on Khan Academy as well (same content, different site).ĪP®︎ Art History is a registered trademark of the College Board, which was not involved in the production of this product. It is officially listed on the College Board's textbook list in their Course Audit. Destacan, entre otras: Carta atenagrica, El divino Narciso, Los empeos de una casa, Respuesta a sor Filotea de la Cruz, y su famoso poema. You might find our free world art history textbook ( Reframing Art History) useful-it contains many of the 250 required works, and will eventually include them all. Sor Juana Inés de la Cruz was a 17th-century poet, playwright and nun. Su vasta obra religiosa y profana, que incluye loas, villancicos, autos sacramentales, poesa y prosa, ha sido motivo de numerosos estudios y se ha editado desde el periodo colonial hasta nuestros das. Special thanks to the many art historians and curators who have contributed their expertise. These works of art were selected by the College Board because they "represent foundational exemplars of global artistic traditions." While Smarthistory might have made different choices, we are pleased to support the dramatic expansion of the curriculum beyond the Anglo-European canon. Elena FitzPatrick Sifford on casta paintingsīlack Pharaohs: Nubia, Egypt, and Historical Racism…īelow are short videos, essays, high-resolution photographs, and additional resources for each of the 250 required works of art that form the central curriculum for the AP®︎ Art History course. Reframing Art History, a new kind of textbook.Not your grandfather’s art history: a BIPOC Reader.Juana Ramrez thirsted for knowledge from her earliest years and throughout her life. With 503 contributors from 201 colleges, universities, museums, and researchĬenters, Smarthistory is the most-visited art history resource in the world. Sor Juana Ins de la Cruz, poet, dramatist, scholar, and nun, an outstanding writer of the Latin American colonial period and of the Hispanic Baroque. We believe that the brilliant histories of art belong to everyone, no matter their background. ![]() Fama y Obras Posthumas del Fenix de Mexico, decima musa, poetisa americana by SOR JUANA Ines de la Cruz. At Smarthistory, the Center for Public Art History, we believe art has the power to transform lives and to build understanding across cultures. FIRST FEMINIST MANIFESTO OF THE NEW WORLD, 1700. ![]() ![]() ![]() Even if the situation is a little worse than it was, I think it's much more open now than it was then. I think there's a little bit of an uptick right now, but I don't think anybody is planning on going back to the glory days of when we were over there shooting, and it was 5pm curfew, and you had to be in your apartment all night until the next morning. It all depends on what's going on with COVID. What are some of your favorite things to do in the city, or do you have to be still pretty locked down when you're there? The show’s already been renewed for a second season, so you're going to be going back to Budapest soon. I'm sure something will come up in the Marvel Universe at some point, and we'll just see what that'll be. But again, it's not anything that there's any real conversations about. You have that small complication of Wolverine in the actual Marvel Universe being, I believe, five foot three, and I’m six foot five. You do also have to say that Wolverine is your favorite superhero, since you're Canadian and he's one of the few Canadian superheroes.Įxactly. I don't know where you really go from there. The last installment was literally nominated for an Oscar. That's a franchise that was closed so well. There were never any actual conversations about Wolverine, the character, as it pertains to me, and as far as I know, there is no plan for a Wolverine sequel. Every time I do something new, they're watching, they're interested, and we've been looking for different things to do. ![]() We've had talks with Marvel," because we have been talking with Marvel since the beginning of my career. The follow-up was, “Would you ever be interested in playing Wolverine?” Of course, who wouldn't be interested in that? “Have you ever had talks with Marvel?” I was like, "Yes, of course. Somebody asked me who my favorite superhero was, and in interviews I've said Wolverine a few times. No, it was totally blown out of proportion, as all these things are the moment you mention Wolverine, or anything like that. How did that come up, and are those conversations still going on? You mentioned in a recent interview on the Bingeworthy podcast that you’d had some conversations about joining the MCU, which also has a lot of opinionated fans. Some people, maybe, we'll never win over, and that's okay too. There are a lot of people that I think had harsh reactions to the show at the beginning, and who are becoming converts as it goes along. So much of how they react is based on their own preconceived notions or expectations about it. So much of the creative process is about focusing on instincts. I don't put too much thought into how it's going to be received, or what people are going to expect, or any of those things. It's about what you respond to in the story, and the setup, and then really going to battle for those things, being a stickler for quality, and trying to elevate everything in the best way that you can, being there for your teammates. I don't know that it really factors into the decision. How do you decide when it's worth it to take on the weight of those expectations? Halo is not the first time that you've stepped into a story that has really rabid fans - American Gods, for example, was another one. Schreiber told GQ about both of his big spring TV projects, the earlier roles he’s most known for, and the unexpected challenges of bringing an elderly pet to shoot overseas. The show will drop each of its five episodes on consecutive nights, making Candy a classic miniseries event befitting its late ’70s and early ’80s setting. The titular Candy (Jessica Biel) is accused of murdering her friend Betty Gore (Melanie Lynskey) Schreiber plays Allan, Betty’s husband and Candy’s former lover. But it’s only one project filling out Schreiber’s busy spring: next week, he also co-stars in Hulu’s Candy, a scripted docudrama about a notorious true-life murder case. Halo, which concludes its first season May 19 and has already been renewed for a second, is the linchpin for Paramount Plus’s hopes of defining itself as an essential streaming service. ![]() So it makes sense that, for its new series adaptation of the game, Paramount Plus cast someone who’s already played a crooked stevedore on The Wire, a multi-episode villain on SVU, and an ex-Marine turned heist mastermind in Den Of Thieves: Pablo Schreiber. Master Chief is not just a tough guy but the toughest of guys. At the heart of the franchise stands John-117, better known as Master Chief: a Spartan super-soldier tasked to defend 26th-century humanity as it wages war against The Covenant, aliens determined to triumph in a genocidal holy war. For more than 20 years, Halo has been a video game institution, selling ( as of last year) close to 100 million copies and inspiring spinoffs in multiple media: books, soundtrack albums, and live-action films on VOD. ![]() ![]() ![]() Simple because I don’t have an original device to draw any conclusion. I can’t say how close the ACID V comes to an original TB-303. Classic TB-303 sounds but also spaced-out, crazy soundscapes are possible. It’s a complete package that makes a lot of fun. This comes with a creative, modern sequencer, three flexible modulators, and a rich 4-slot multi-FX processor with 17 automatable effects. You can find a detailed overview of the ACID V plugin in the dedicated article.Ī highlight of the ACID V is the advanced engine part that allows you to take the TB-303 sound far beyond the original hardware. It’s a supercharged, still authentic emulation of the legendary Roland TB-303 with a multi-algorithm distortion, built-in modulation, and more. The first new addition is the Acid V, initially introduced in August 2023. ![]() Let’s take a closer look at the new instruments and changes. The others (MiniFreak, ACID V) have been on the market for a while, and the Augmented titles use the same instrument engine as the previous Augmented plugins, only embedded with other sound content. If you take it exactly, it is a single new plugin (CP-70 V). There are also new additions: six new plugins ( ACID V, MiniFreak V, CP-70V, three new Augmented titles ( Brass, Grand Piano, Woodwinds), two remakes ( Mini V, Wurli V), and three exclusive expansions with new sounds. In VCX, the bundle grew to 39 plugins, including all plugins known from the V Collection 9: Emulation II V, OB-Xa V, JUN-6 V, Buchla Easel V, Matrix-12 V, ARP2600 V, Modular V, Synthi V, CZ V, and many more. Like the last editions, number 10 features many new instruments, updates, and sounds. After the release of VC9 at Superbooth 22, version 10 is ready to conquer the DAWs worldwide.Īrturia continues its popular synthesizer and virtual instrument bundle with the V Collection X. The V Collection celebrates a round anniversary today with the new version X. In their V and FX Collections, the French developers bundle their plugins at an attractive price. This includes synthesizers, classic virtual instruments, effects, and mixing/mastering plugins. free download, make sure your PC meets minimum system requirements.Arturia V Collection X bundles 39 synthesizers and virtual instrument plugins, including the new Acid V, MiniFreak V, CP-70 V, and more.Īrturia’s portfolio of plugins grows every year. HOMEPAGE:- System Requirements For Arturia ARP 2600 V3 v3.īefore you start Arturia ARP 2600 V3 v3. ![]() Compatibility Architecture: 32 Bit (x86) / 64 Bit (圆4).Setup Type: Offline Installer / Full Standalone Setup. ![]() Setup File Name: Arturia ARP 2600 V3 v3.zip.Software Full Name: Arturia ARP 2600 V3 v3.The multimode filter and output audio effects add new possibilities not found in the original….and did we mention it is fully polyphonic?Īrturia ARP 2600 V3 v3. While the original instrument was a wonder to use, we always find ways to innovate and improve.įour revolutionary modulation generators add sonic flexibility and the step sequencer will allow you to animate your sounds. When you need something with that extra special character the Arp 2600 is the one to go for. The Arp 2600 is a workhorse that can deliver everything from clean leads and sequences to crazy sound effects. If you’re new to synthesis, no problem: we’ve included hundreds of excellent presets to get you started. From the sound of the 3 oscillators to the original ‘grey face’ filter to the vast modulation routing abilities. The Arp 2600 was an iconic sound and Arturia has been faithful in recreating this amazing synthesizer. With its sound palette varying from heavy drum n’ bass stabs to angular arpeggiated electro bass lines, whatever your chosen genre, the 2600 is a truly versatile sound creation tool which still takes its place at the heart of today’s music. It is full offline installer standalone setup of Arturia ARP 2600 V3 v3. Free Download Latest Version for Windows. ![]() ![]() For anyone who uses music or multiple audio files in their videos, this new feature is a huge time saver! 4. You can apply audio emphasize across multiple clips, different speakers, or even use it to fill gaps in your audio and by increasing the volume of the backing track. You can adjust the slider to make the emphasized audio stand out more or less, depending on your preference and the audio you’re working with. From here, you can choose which audio tracks you want to make quieter and which ones you want to make louder. Audio emphasize is a revolutionary new audio feature in Camtasia 2021, that does all of this hard work for you.Īfter adding at least one video and/or music to your project, go to audio effects and find audio emphasize. Manually audio ducking (balancing music and voices) is challenging, time consuming, and tough to get right. If you’re creating training videos, for example, music can be a dynamic and engaging addition when used correctly but if it’s too loud or distracting it can make the video difficult to watch and learn from. However, it’s tricky to master editing into video and often the drawbacks to using it outweigh the benefits. Music is another powerful way to enhance your video. “You want to be thinking about what’s this transition telling my users or my viewers? And does it make sense? But when you are looking for a little bit of spice to add to your video, I do think that it can be very powerful to add a transition.” 3. ![]() Each transition you use should convey something, such as a change of topic. Using many different types of transitions can make your video look tacky so Matt’s advice is to make sure they always have a purpose. While choosing the right transition can powerfully impact your video, Matt points out that you don’t want to overdo it. This adds them to your favorites so you can find them quickly and easily for your regular videos – and save browsing the other available transitions for when you’re making something new. Select your most-used transitions and hit the star icon. To save time navigating the extensive transition library, use the favorites feature. So, if you use one of Matt’s favorite transitions, like “Glitch,” you can create awesome transitions on and off screen, opening up a world of new opportunities. As well as adding them between videos, you can use them on text, images, and other video elements, and you can play the transition effect in reverse too. In Camtasia 2021, there are more than 70 new transitions for you to pick and choose from to create the effects you want in your videos.Ĭamtasia 2021 also allows you to use transitions in new ways. Love them or hate them, transitions can be instrumental in establishing the look and feel of your video. ![]() Now when you scrub through the video, the display will be far smoother and faster than without applying the proxy video feature, making editing much easier. When this is complete, an orange dot will appear on the video thumbnail to indicate that proxy video has been applied. To apply proxy video to a file, simply right click on the video file in Camtasia 2021, select “Proxy video,” then, “Create proxy video.” The video will then render – this may take some time depending on your video file size and system capability. ![]() This creates a much smoother and more user-friendly editing experience without reducing the quality of the end product. Playback can be choppy and slow, resulting in increased time and effort for you to edit your files.Īpplying proxy video lowers the quality of the video file while you’re editing it but doesn’t affect the final video. If you record footage with a DSLR camera, or even your smartphone camera, it can result in huge video files that are tough for your computer system to manage. Proxy video is the new feature that allows you greater control over large video files. ![]() ![]() ![]() A dash cam’s GPS receiver doesn’t provide turn-by-turn directions, though you need to use a smartphone car mount and a mapping app or a dedicated car GPS navigator for that. The best models have the receiver integrated into the camera body or mount, rather than needing a separate plug-in device. GPS receiver: A GPS receiver lets a dash cam record a car’s location, the trip history, and the speed and direction of travel-all valuable information for figuring out how an incident occurred.But it could come in handy if your footage is deleted accidentally, or if the microSD card gets corrupted or damaged in a crash. As with all internet-connected devices, using this feature comes with the risk of getting swept up in a data breach. The best apps also have a map that shows the car’s location, speed, and other details. Wi-Fi and smartphone app: We like an integrated Wi-Fi network because it allows the dash cam to connect to a compatible smartphone app, through which you can view, download, or share video.Most dash-cam makers give you a choice between mount types or sell other mount options separately. Mounts that attach to the windshield with adhesive pads are often more compact and very secure, but they can be difficult to remove for repositioning or swapping between vehicles. ![]() Generally we’ve found suction-cup mounts to be the easiest to use. Effective mounting system: We looked for mounts that held the camera securely yet allowed us to aim it easily, as well as to remove it easily.Models without a display-generally not our preference-require you to use a phone or computer to set up the camera and to view video footage. Easy-to-read display: Most dash cams have a display that’s 1½ to 3½ inches diagonal displays that are at least 2 inches make it easier for you to adjust settings on the fly and to preview footage.We also preferred models with buttons we could identify in the dark, as well as intuitive menus and a functional companion app. Easy-to-use controls: We looked for models with clearly labeled, easily reachable controls (especially the video-lock button). ![]() Sufficient field of view: We required each model to have a field of view (FOV) in the range of 140 to 160 degrees-wide enough to take in a multi-lane highway or a large intersection without creating a wide-angle effect that makes cars in front look farther away and details harder to see.To draw power when the car isn’t running, a dash cam usually needs to be hardwired to the car’s fuse box, connected to an external battery, or plugged into the vehicle’s OBD-II diagnostic port. 24-hour parked-car monitoring: We required each model to be capable of recording impacts or movement around your car, any time of day or night, whether you’re in it or not.Night vision: We made night vision a requirement for a dash cam to be considered for testing since car crashes and other incidents you may want to document can occur at any time of day or night (as well as in dark environments such as highway tunnels).We preferred models with 2160p (4K/UHD) or higher resolution, since their footage is often notably sharper than that of 1080p models, and we didn’t consider anything under 1080p. At least 1080p resolution: A dash cam’s video-whether captured in light or dark conditions-has to be sharp and distinct enough that you, a lawyer, your insurance company, or a member of law enforcement can read license plates and see other details clearly.The N4 also lacks built-in GPS tracking, but you can easily add that by buying a GPS mount ($20 at this writing) from Vantrue. But we think most people wouldn’t miss that feature, as it’s still fairly convenient to view footage on the camera itself or with a microSD card reader. Unlike some of our other picks, the N4 lacks app connectivity for you to view and download video remotely. And although it isn’t as well suited for sub-freezing temperatures as our other picks, it is designed to work even in extremely hot climates such as in the American South and Southwest. It has an intuitive menu, and its control buttons are clearly marked and readily accessible. It’s compact (a little smaller than most point-and-shoot cameras) and relatively unobtrusive on a windshield, and its 3-inch screen is bright and easy to read. In addition to a front-facing camera, it has interior and rear cameras, so it documents your car’s movements (and your surroundings) from three different perspectives. ![]() The Vantrue N4 is packed with premium features such as 2160p (4K/UHD) resolution in its main camera, night vision, and 24-hour parked-car monitoring to catch hit-and-run perpetrators, yet it costs half as much as some comparable models. ![]() ![]() ![]() Leung T, Stuart O, Suen SSSH, Sahota DS, Lau TK, Lao TT. Episiotomy versus fetal manipulation in managing severe shoulder dystocia: a comparison of outcomes. Gurewitsch ED, Donithan M, Stallings SP, Moore PL, Agarwal S, Allen LM, et al. Cohort study of maternal and neonatal morbidity in relation to use of episiotomy at instrumental vaginal delivery. Youssef R, Ramalingam U, Macleod M, et al. Shoulder dystocia: an evidence-based evaluation of the obstetric nightmare. ![]() Correlation of head-to-body delivery intervals in shoulder dystocia and umbilical artery acidosis. Neonatal morbidity associated with shoulder dystocia maneuvers. Spain J, Frey H, Tuuli M, Colvin R, Macones G, Cahill A. Perinatal outcome and the type and number of maneuvers in shoulder dystocia. Macfarland MB, Langer O, Piper JM, Berkus MD. Shoulder dystocia: predictors and outcome. Analysis of McRoberts’ maneuver by X-ray pelvimetry. Shoulder dystocia and neonatal brain injury: significant of the head-sholder interval. Brachial plexus injury: a 23-year experience from a tertiary center. 2002 53(1):42–7.Ĭhauhan SP, Rose CH, Gherman RB, Magann EF, Holland MW, Morrison JC. Shoulder dystocia and brachial plexus injury: a population-based study. The McRoberts’ maneuver for the alleviation of shoulder dystocia: how successful is it? Am J Obstet Gynecol. Gherman R, Goodwin TM, Souter I, Neumann K, Ouzounian J, Paul R. Shoulder dystocia-is it predictable? Eur J Obstet Gynecol. Geary M, McParland P, Johnson H, Stronge J. Objective definition of shoulder dystocia: a prospective evaluation. Obstetric maneuvers for shoulder dystocia and associated fetal morbidity. 2006 18:123–8.Īmerican College of Obstetrics and Gynecologists. Shoulder dystocia and injuries: prevention and management. A comparison of obstetric maneuvers for the acute management of shoulder dystocia. ![]() Hoffman M, Bailit J, Branch DW, Burkman R, Veldhusien P, Lu L, Kominiarek M, et al. Shoulder dystocia: the unpreventable obstetric emergency with empiric management guidelines. Gherman R, Chauhan S, Ouzounian J, Lerner H, et al. The Baby’s Coming!!?” A Nurse’s guide to prepare for a safe precipitous delivery in the emergency department. Unexpected birth in the emergency department: the role of the advanced practice nurse. Preparing for precipitous vaginal deliveries in the Emergency Department. ED precipitous labor and delivery flow sheet. Late vs early clamping of the umbilical cord in full-term neonates: systematic review and meta-analysis of controlled trials. Early skin-to-skin contact for mothers and their healthy newborn infants. Short labor: characteristics and outcome. Precipitate labor: higher rates of maternal complications. Accidental out-of-hospital deliveries: an obstetric and neonatal case control study. A retrospective study of unplanned out-of-hospital deliveries. Sheiner E, Hershkovitz R, Shoham I, Erez O, Hadar A, Mazor M. Clinical significance of precipitous labor. Philadelphia, PA: Churchill Livingston 2007. In: Obstetrics: normal and problem pregnancies. Breech delivery is best managed by allowing the mother to deliver the fetus with no assistance in delivery until the umbilicus is visualized. Management of a prolapsed umbilical cord should start with elevation of the presenting fetal part to alleviate pressure on the umbilical cord and expedited obstetric assistance for emergent cesarean section. If a shoulder dystocia is encountered, an algorithm of maneuvers can be employed and should start with McRoberts maneuver and application of suprapubic pressure and proceed to include rotational or internal maneuvers. Complications are rare but include shoulder dystocia, prolapsed umbilical cord, and breech presentation. Precipitous or emergency department (ED) delivery is a stressful event that requires preparation to comfortably approach and safely manage-often including development of ED delivery checklists or kits and appropriate expedited consultant notification (i.e., paging lists). ![]() ![]() ![]() I'm using Verizon FiOS with their stock modem and an AirPort Extreme, which I've also just tried resetting. some others say that the new version is overloaded and theyre rather using the older version on 10.6. if you are looking for a better uninstaller, i recommend trashme, its only 6, is stable. even the free appcleaner even works better. Command + 3 reports the following errors (which, I learned on this form, are known issues): 06:53:48 +0000 tr-udp.c:59 UDP: Failed to set receive buffer: No buffer space available 06:53:48 +0000 tr-udp.c:78 UDP: Failed to set receive buffer: requested 4194304, got 196724. Download the latest version of AppZapper for Mac for free. I've tried restarting my iMac, modem, and router. I've tried completely removing Transmission using TrashMe and reinstalling it. I also have good reason to believe that I'm not uploading either, although my port is open and also reports an open port. Multilingual Mac applications uninstaller you can try in 2022. Modify some useful hidden settings of macOS. For one, it’s free, which is a huge plus. Manage a list of your favorite apps, that you don’t wish to get scanned. The internet runs on GIFs, and no software for creating them is quite as accessible as GIF Brewery 3. I don't remember the last thing I did before all new torrents I loaded into the app wouldn't download, but neither regular torrents nor magnet links are working. Perks of using TrashMe: Displays an alert when your Trash is full & you need to empty it. I recently did a clean reinstall of my OS (OS X 10.8.5) and one of the first things I did was install Transmission, which worked fine from the start. I'm a longtime Transmission user who has never had any problems with the application until now. ![]() ![]() If the size of the pet/carrier will require an additional seat, the passenger may purchase an additional seat for their pet at the child fare. under the seat or in the passenger’s lap).
![]() ![]() For example, if Maria’s credit terms are 90 days, then the average collection period of 60.83 days is perfectly fine. ![]() Whether this collection period of 60.83 days is good or bad for Maria depends on the terms of payment it offers to credit customers. It means the company, on average, takes 60.83 days to collect a receivable. Maria’s average collection period is 60.83 days, as computed above. We can do so by dividing the number of days in a year by the receivables turnover ratio. Now we can use this ratio to calculate Maria’s average collection period ratio which would reveal the average number of days the company takes to collect a credit sale. To analyze how efficient the company has been in collecting its receivables during this period, it can compare this ratio with its competing entities as well as the past years’ ratio of its own. Maria’s receivables turnover ratio is 6 times for the year 2023 which means it, on average, has collected its receivables 6 times during the year. Required: How may times, on average, the company collects its receivables? Hint: Compute receivables or debtors turnover ratio. ![]() The selected data about sales and receivables of Maria Trading Company is provided below: For the purpose of receivables turnover ratio, students should bear in mind that opening and closing balances of receivables include the balances of both accounts receivable as well as the balances of all valid notes receivable that the entity holds at the start and end of the period. If the opening balance is not given in the question, the closing balance should be used as denominator. In denominator part of the formula, the average receivables are equal to opening receivables balance plus closing receivables balance divided by two. In that case, students should use the total sales number as the numerator, assuming all the sales are credit sales. However, in examination problems, the examiners often don’t provide a separate breakdown of cash and credit sales. The formula states that the numerator should include only credit sales. The two components of the formula of receivables turnover ratio are “net credit sales” and “average trade receivables”. The formula of receivables turnover ratio is given below: Like some other activity ratios, receivables turnover ratio is expressed in times like 5 times per quarter or 12 times per year etc.Ĭommercial entities should determine their receivables turnover ratio from time to time because it is directly linked with the availability of cash or its equivalent, which they can use to meet their day to day operating expenses and short-term obligations. This ratio, together with average collection period ratio, indicates how quickly a business entity can be expected to convert its credit sales into cash and thus helps evaluate the liquidity of its receivables. It is computed by dividing the entity’s net credit sales by its average receivables for the period. ![]() Receivables turnover ratio (also known as debtors turnover ratio) is an activity ratio which measures how many times, on average, an entity collects its trade receivables during a selected period of time. ![]() |
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