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Many happy returns (greeting)
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For other uses, see Many Happy Returns.
"Many happy returns" is a greeting which is used by some on birthdays, and by others in response to "Merry Christmas" and "Happy New Year". Since the 18th century this has been used as a salutation to offer the hope that a happy day being marked would recur many more times. It is now primarily used, by some, on birthdays. Prior to the mid-19th century, it was used at any celebratory or festive event. The phrase is more common in British English, Indian English, Hiberno English and to some degree in Canadian English than in American English.
Current usage is often as a more formal option than "Happy Birthday". It is also often found on greetings cards.
Its earliest attributable use was by Lady Newdigate in a letter written in 1789 (and published in Newdigate-Newdegate Cheverels in 1898)[1]
Many happy returns of þe day to us my Dr Love
The letter was written in London on 31 May 1789 by Hester Margaretta, Lady Newdigate, to her husband, Sir Roger Newdigate, 5th Baronet, and refers to a wish for their wedding day.
A much earlier reference is found in Joseph Addison's newspaper The Freeholder:[2]
The usual Salutation to a Man upon his Birth-day among the ancient Romans was Multos & foelices; in which they wished him many happy Returns of it.
An alternative explanation is that "returns" here is used in the sense of "yield" or "profit" that it is still found in "investment returns". Therefore, "many happy returns of the day" would be a wishing a person a rewarding day, full of happiness. This use has been traced back to Joseph Addison in 1716. [3][4]
"Many happy returns" is Winnie-the-Pooh's preferred method of wishing people a happy birthday, as seen throughout the story "In Which Eeyore has a Birthday and Gets Two Presents" in the 1926 collection Winnie-the-Pooh.
References[edit]
Jump up ^ "The Cheverels of Cheverel manor - by Lady Newdigate-Newdegate author of 'Gossip from a Muniment Room' - With Illustrations from Family Portraits", Longmans Green & Co, 1898; Chapter VI, page 84. see also "Cavalier and Puritan in the days of the Stuarts: compiled from the private papers and diary of Sir Richard Newdigate, second Baronet, with extracts from ms. news-letters addressed to him between 1675 and 1689", by Lady Anne Emily Garnier Newdigate-Newdegate." In this book, the letters are compiled and commented, that inspired George Eliot's work Scenes of Clerical Life.
Jump up ^ The Freeholder extraordinary, issued by James Bettenham and Sold by John Morphew near Stationers-Hall, n° 46, dated Monday, May 25, 1716, http://www.worldcat.org/title/freeholder-extraordinary/oclc/643155245
Jump up ^ "Online etymology dictionary". 2010. Retrieved 2011-05-11.
Jump up ^ "Return". Dictionary.com. 2010. Retrieved 2010-08-29.
Retrieved from "https://en.wikipedia.org/w/index.php?title=Many_happy_returns_(greeting)&oldid=818509117"
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Celebrity Big Brother (U.S. TV series)
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This article is about the celebrity edition. For the regular edition, see Big Brother (U.S. TV series). For other uses, see Celebrity Big Brother.
Celebrity Big Brother
Season 1 (2018)
Legend
Not in house
Celebrity Big Brother, also known as Big Brother: Celebrity Edition[1], is a spin-off series of the American reality television series Big Brother. This season will air during the winter of the 2017–18 network television season on CBS and will be the second U.S. Big Brother season to air outside the usual summer television season, the first being Big Brother 9 in 2008. Julie Chen will return as host, with Allison Grodner and Rich Meehan returning as executive producers. The season will be produced by Fly on the Wall Entertainment in association with Endemol Shine North America. CBS announced that the series is set to premiere on February 7, 2018 and conclude on February 25, 2018.[2]
The promotional logo was released on December 20, 2017. The logo is similar to the Big Brother 19 promotional logo, however has the word ‘celebrity’ added.[3] The first teaser was also released the same day.[4] In January 2018 official photos of the house and backyard were released through a press release and an Instagram livestream with Julie Chen.[5][6]
Contents
[hide]
1 Background
2 Production
2.1 Broadcasts
2.2 Viewing Figures
3 References
4 External links
Background[edit]
After the first season of the British version of Big Brother proved to be a success in the ratings for Channel 4, the network collaborated with the BBC for the first British season of Celebrity Big Brother in aid of Comic Relief. The season ran for a condensed run of eight days and featured six British celebrities moving into the house used for the first British season.[7] Due to the success of the first celebrity edition, a second season was ordered and shown exclusively on Channel 4 in November 2002. The celebrity version took a two year break before returning for its third season in 2005, and became a regular staple alongside the regular British version. Starting with the third season, the show began to feature celebrities outside the United Kingdom alongside well known British celebrities. Many notable American celebrities have since taken part in the British version of Celebrity Big Brother.[8][9] American actor Gary Busey took part in the fourteenth season in the summer of 2014 and became the first American celebrity to win Celebrity Big Brother in the United Kingdom.[10]
An American version of Celebrity Big Brother has been speculated since 2002, along with a celebrity version of Survivor.[11] In an interview, Julie Chen and CBS CEO Leslie Moonves revealed talks of a celebrity edition of Big Brother as far back as Big Brother 2.[12] It was rumored that CBS was looking to air a celebrity edition in the fall after Big Brother 3 with radio personality Howard Stern speculated as a possible houseguest.[13] Chen revealed that Paris Hilton had agreed to do it and Roseanne Barr initially agreed to take part, but then backed out.[12] Barr would later take part in another celebrity spin-off of Big Brother called Big Brother: Celebrity Hijack in the United Kingdom in 2008, where she watched over a group of non-celebrity housemates for a day, set tasks and talked to them in the Diary Room.[14]
Julie Chen announced on September 7, 2017, during a live double eviction episode of Big Brother 19 that Celebrity Big Brother would air sometime during winter 2018, before the twentieth season of Big Brother in the summer of 2018. CBS later confirmed via a press release that Julie Chen would return to host the new season, and Allison Grodner and Rich Meehan will be executive producers. The season will be produced by Fly on the Wall Entertainment in association with Endemol Shine North America.[15]
On September 13, 2017, it was revealed by Chen that her husband, CBS chief executive Leslie Moonves, forced her to take a pay cut for the celebrity edition to happen. Moonves stated, "You shouldn't be expected to be paid as if it's a full series. It's a condensed version."[16]
Production[edit]
The format of the show is expected to remain similar to the American version of Big Brother. Competitions for Head of Household and Power of Veto have been confirmed to return for this edition along with live evictions.[2] This series will be shown over a condensed run and will not last as long as a regular season of Big Brother.[16] On December 1, 2017, CBS revealed that the series would premiere on February 7, 2018 and wrap on February 25, 2018.[17]
Broadcasts[edit]
The main television coverage of Celebrity Big Brother will be screened on CBS during the winter of the 2017–18 network television season.[15] Episodes will air on Sundays, Mondays, Wednesdays, and Fridays with two special episodes on Thursday, February 8 and Saturday, February 24. All episodes are one hour and will air from 8-9 p.m. EST with the exception of Friday episodes, and the season finale which are two hours each and will air from 8-10 p.m. EST.[18] The live Internet feeds will return for the American version of Celebrity Big Brother as part of CBS All Access.[15][12] Alongside the weekly shows on CBS the companion series Big Brother: After Dark will return on Pop providing live coverage nightly from the House.[15][19]
Viewing Figures[edit]
#
Air Date
United States
Source
18–49
(rating/share)
Viewers
(millions)
Rank
(timeslot)
Rank
(night)
1 Wednesday, February 7, 2018 TBA TBA TBA TBA [18]
2 Thursday, February 8, 2018 TBA TBA TBA TBA
3 Friday, February 9, 2018 TBA TBA TBA TBA
4 Sunday, February 11, 2018 TBA TBA TBA TBA
5 Monday, February 12, 2018 TBA TBA TBA TBA
6 Wednesday, February 14, 2018 TBA TBA TBA TBA
7 Friday, February 16, 2018 TBA TBA TBA TBA
8 Sunday, February 18, 2018 TBA TBA TBA TBA
9 Monday, February 19, 2018 TBA TBA TBA TBA
10 Wednesday, February 21, 2018 TBA TBA TBA TBA
11 Friday, February 23, 2018 TBA TBA TBA TBA
12 Saturday, February 24, 2018 TBA TBA TBA TBA
13 Sunday, February 25, 2018 TBA TBA TBA TBA
References[edit]
Jump up ^ Chen, Julie (January 16, 2018). "JULIE LIVE FROM THE HOUSE #BBCelebrity #CBBUS Clues throughout the day!". Instagram. Retrieved January 16, 2018.
^ Jump up to: a b Webb Mitovich, Matt (December 1, 2017). "CBS Pits Celeb Big Brother vs. Olympics, Sets Date for 30th Amazing Race". TV Line. Retrieved December 1, 2017.
Jump up ^ Boyer, Matthew (December 20, 2017). "Celebrity Big Brother Gets Its First CBS Teaser [VIDEO]". Big Brother Network. Retrieved December 26, 2017.
Jump up ^ "Big Brother - Celebrity Big Brother (Preview)". Youtube. December 20, 2017. Retrieved December 26, 2017.
Jump up ^ Boyer, Matt (January 16, 2018). "Celebrity Big Brother House Photos & Julie Chen Tour". Big Brother Network. Retrieved January 16, 2018.
Jump up ^ Boyer, Matt (January 7, 2018). "Celebrity Big Brother Sneak Peek: First Look At New Backyard [PICS]". Big Brother Network. Retrieved January 16, 2018.
Jump up ^ "Celebrity Big Brother launched". BBC News. February 15, 2001. Retrieved September 9, 2017.
Jump up ^ Powell, John (September 7, 2017). "Celebrity Big Brother USA Announced by CBS For Winter 2018". Global Television Network. Retrieved September 9, 2017.
Jump up ^ Jones, Adrienne (September 8, 2017). "Celebrity Big Brother Is Coming To CBS". CinemaBlend. Retrieved September 9, 2017.
Jump up ^ Smith, Ryan (September 12, 2014). "Gary Busey becomes first American winner of Celebrity Big Brother". Mail Online. Retrieved September 9, 2017.
Jump up ^ "Big-Name Hunting for Celeb 'Big Bro'". New York Post. February 27, 2002. Archived from the original on March 9, 2003. Retrieved September 9, 2017.
^ Jump up to: a b c Porreca, Brian (September 7, 2017). "'Big Brother' Team Reveals Celebrity Winter Edition (Exclusive)". The Hollywood Reporter. Retrieved September 9, 2017.
Jump up ^ Mainelli, John (February 28, 2002). "Stern's a Go for 'Big Bro'". New York Post. Archived from the original on March 9, 2002. Retrieved September 9, 2017.
Jump up ^ Holmwood, Leigh (January 29, 2008). "Big Brother: Celebrity Hijack quietly leaves the room". The Guardian. Retrieved September 9, 2017.
^ Jump up to: a b c d "Breaking News – CBS to Broadcast Its First Celebrity Edition of Reality Hit "Big Brother"" (Press release). The Futon Critic. Retrieved September 9, 2017.
^ Jump up to: a b "Julie Chen Took a Pay Cut to Make Celebrity Big Brother Happen". TVGuide.com. 2017-09-13. Retrieved 2017-09-14.
Jump up ^ O'Connell, Michael (December 1, 2017). "CBS Will Air a Lot of 'Big Brother' During the Olympics". Hollywood Reporter. Retrieved December 1, 2017.
^ Jump up to: a b Romano, Nick (December 1, 2017). "Celebrity Big Brother to air opposite the Winter Olympics". Entertainment Weekly. Retrieved December 1, 2017.
Jump up ^ Schultz, Cody (September 7, 2017). "Celebrity Big Brother coming to CBS this winter for first time ever". Hidden Remote. Retrieved September 7, 2017.
External links[edit]
Official website
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In accounting, the Inventory turnover is a measure of the number of times inventory is sold or used in a time period such as a year.It is calculated to see if a business has an excessive inventory in comparison to its sales level. The equation for inventory turnover equals the cost of goods sold divided by the average inventory. Inventory turnover is also known as inventory turns, merchandise turnover, stockturn, stock turns, turns, and stock turnover.
Contents
[hide]
1 Inventory Turnover Formulas
2 Application in Business
3 Note
4 See also
5 References
6 Further reading
Inventory Turnover Formulas[edit]
The formula for inventory turnover:
Inventory Turnover = Net Sales Average Inventory {\displaystyle {\mbox{Inventory Turnover}}={\frac {\mbox{Net Sales}}{\mbox{Average Inventory}}}}
or
Inventory Turnover = Cost of Goods Sold Average Inventory {\displaystyle {\mbox{Inventory Turnover}}={\frac {\mbox{Cost of Goods Sold}}{\mbox{Average Inventory}}}}
or
Inventory Turnover = Cost of Material − Change in inventories (of 1/2 and 1/1 goods) Inventories {\displaystyle {\mbox{Inventory Turnover}}={\frac {\mbox{Cost of Material − Change in inventories (of 1/2 and 1/1 goods)}}{\mbox{Inventories}}}}
The most basic formula for average inventory:
Average Inventory = Beginning inventory+Ending inventory 2 {\displaystyle {\mbox{Average Inventory}}={\frac {\mbox{Beginning inventory+Ending inventory}}{\mbox{2}}}}
or just
Average Inventory = Ending inventory {\displaystyle {\mbox{Average Inventory}}={\mbox{Ending inventory}}}
Multiple data points, for example the average of the monthly averages, will provide a much more representative turn figure.
The average days to sell the inventory is calculated as follows:[1]
Average days to sell the inventory = 365 days Inventory Turnover Ratio {\displaystyle {\mbox{Average days to sell the inventory}}={\frac {\mbox{365 days}}{\mbox{Inventory Turnover Ratio}}}}
Application in Business[edit]
A low turnover rate may point to overstocking,[2] obsolescence, or deficiencies in the product line or marketing effort. However, in some instances a low rate may be appropriate, such as where higher inventory levels occur in anticipation of rapidly rising prices or expected market shortages.
Conversely a high turnover rate may indicate inadequate inventory levels, which may lead to a loss in business as the inventory is too low. This often can result in stock shortages.
Some compilers of industry data (e.g., Dun & Bradstreet) use sales as the numerator instead of cost of sales. Cost of sales yields a more realistic turnover ratio, but it is often necessary to use sales for purposes of comparative analysis. Cost of sales is considered to be more realistic because of the difference in which sales and the cost of sales are recorded. Sales are generally recorded at market value, i.e. the value at which the marketplace paid for the good or service provided by the firm. In the event that the firm had an exceptional year and the market paid a premium for the firm's goods and services then the numerator may be an inaccurate measure. However, cost of sales is recorded by the firm at what the firm actually paid for the materials available for sale. Additionally, firms may reduce prices to generate sales in an effort to cycle inventory. In this article, the terms "cost of sales" and "cost of goods sold" are synonymous.
An item whose inventory is sold (turns over) once a year has higher holding cost than one that turns over twice, or three times, or more in that time. Stock turnover also indicates the briskness of the business. The purpose of increasing inventory turns is to reduce inventory for three reasons.
Increasing inventory turns reduces holding cost. The organization spends less money on rent, utilities, insurance, theft and other costs of maintaining a stock of good to be sold.
Reducing holding cost increases net income and profitability as long as the revenue from selling the item remains constant.
Items that turn over more quickly increase responsiveness to changes in customer requirements while allowing the replacement of obsolete items. This is a major concern in fashion industries.
When making comparison between firms, it's important to take note of the industry, or the comparison will be distorted. Making comparison between a supermarket and a car dealer, will not be appropriate, as supermarket sells fast-moving goods such as sweets, chocolates, soft drinks so the stock turnover will be higher. However, a car dealer will have a low turnover due to the item being a slow moving item. As such only intra-industry comparison will be appropriate.
Note[edit]
Some computer programs measure the stock turns of an item using the actual number sold.
Inventory Turn = Number of Units Sold (Over a given period) Average Number of Units (For the period) {\displaystyle {\mbox{Inventory Turn}}={\frac {\text{Number of Units Sold (Over a given period)}}{\text{Average Number of Units (For the period)}}}}
The important issue is that any organization should be consistent in the formula that it uses.
See also[edit]
Cost accounting
Inventory
Inventory management software
Throughput accounting
Stock rotation
References[edit]
Jump up ^ Weygandt, J. J., Kieso, D. E., & Kell, W. G. (1996). Accounting Principles (4th ed.). New York, Chichester, Brisbane, Toronto, Singapore: John Wiley & Sons, Inc. p. 802.
Jump up ^ Commercial Loan Analysis: principles and techniques for credit analysts and lenders By Kenneth R. Pirok ISBN 1-55738-716-8
Further reading[edit]
Business Mathematics, 10th Edition, Chapter 7, § 4, ISBN 0-321-27782-1
Inventory Turnover Business Scenarios
Business and economics portal
Retrieved from "https://en.wikipedia.org/w/index.php?title=Inventory_turnover&oldid=835857091"
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