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text:
As on December 31,2001
As on December, 2001
2001 Capital and reserves Authorized capital 10,000,000 ordinary shares of Rs. 10 each Issued, subscribed and paid up capital 3 Reserve and surplus Capital reserve General reserve Inappropriate profit Share holders equity Long term finance Deferred liabilities Provision for gratuity Deferred taxation Long term deposits 6 7 8 9 4 5 100,000 75,600 438 268,000 1,235 287,718 363,318 62,431 1,541 15,015 3,460 381,837 25,000 6,155 579,704 23,321 30,240 ________ 1,492,022 Note Rs. 000s
2000 Rs.000s
100,000 75,600 438 248,000 1,0988 249,581 325,181 25,000 59,505 4,086 13,015 9,615 372,716 50,000 5,146 568,571 20,790 ________ 1,453,625
Obligations under finance lease 10 Current liabilities and provisions Short term running finances 11 Current portion of long term finance 6 Current portion of obligation under finance lease Creditors, accrued and other liabilities 12 Provision for taxation 13 Proposed dividend Contingent liability and capital Commitments 14
2001 Fixed capital expenditure Operating fixed assets Long-term investment Long term payments Current assets Stores and spares Stocks in trade Trade debts Loans and advances Deposits, short term payments and Other receivables Cash and bank balances 18 19 20 21 22 23 48,739 391,680 674,128 4,448 74,821 31,968 1,225,784 Notes 15 16 17 Rs. 000s 230,030 15,015 21,192
________ 1,492,022
________ 1,453,625
Tripple-em is private sector organization finance by a Malik Family. The organization does not disclose its annual reports to anyone. So, I could not get the annual report of tripple em. As financial analysis is the integral past of the internship report so I with the prior approval of Miss. Sajida Nisar, analyzed the financial statements of the Bata Pakistan Ltd.
By 1905 Tomas had taken the new enterprise to 2200 pairs of shoes per day, produced by 250 employees - utilizing resourceful imaginations, skilled hands and modern machinery to keep up with demand. Under this 'manufacturing' system, productivity was greater than ever before. Bata shoes were excellent quality and available in more styles than had been offered before. Demand grew rapidly in the early 1900s. Despite material and manpower shortages, cartels and the outbreak of World War I, sales continued to increase, reaching two million pairs per year by 1917. As the enterprise prospered, so did the communities where it operated. Tomas believed that a focus on people and public service was critical for business success. The enterprise built housing, schools and a hospital near the shoemaking plant in Zlin. It provided food and inexpensive rent during very difficult times; when there was no other help to be found. Bata companies later provided rail services, construction, insurance, publishing and a tannery in Zlin. Following World War I, consumer purchasing power was very low. Tomas and his employees devised a plan to adjust to post-war economic difficulties and reduced their shoe prices. Bata stores were flooded with buyers, and industry cynics were forced to follow their lead. Already exporting to other European countries, Northern Africa and the USA, the enterprise began establishing new sales organizations in these markets during the 1920s. Companies were opened in Poland, Yugoslavia, Holland, Denmark, the United Kingdom and the USA. By the early 1930s, the Bata enterprise and Czechoslovakia were the world's leading footwear exporters. "The Bata System" devised by the Zlin team, and later applied in other Bata Shoe Organization companies, organized operations into autonomous workshops and departments ("profit centers"), allowing employees to contribute ideas and stimulate production, and contributed significant breakthroughs in footwear technology.
Bata Shoe Organization companies are involved in every facet of the business of shoes. Throughout the world, Bata companies service customers from the store sales floor to the factory floor.
Bata Shoe Organization companies have built successful retail store concepts to satisfy changing consumer tastes and needs. Each store features merchandise targeted to different lifestyles and people. The merchandise ranges from footwear to clothing and goods complementing shoe offerings. Sensitivity to and satisfaction of customer wants and needs has allowed the Bata Shoe Organization (BSO) to become a world leader in footwear.
Tomas Bata's revolutionary business concept was to industrialize the shoemaking process of that day. That type of thinking has been the driving force behind the Bata Shoe Organization success. The Bata Shoe Organization has been an innovator in the manufacturing of shoes over the years. Bata personnel have made important advances in DVP (Direct Vulcanization Process), PVC, athletic footwear production and slush-molded footwear production.
The Bata Shoe Organization [BSO] enjoys a unique position in the wholesale marketplace. Global economies of scale enable BSO plants to offer quality products at local prices, with many operating at ISO standards. Bata Shoe Organization production facilities are world renowned for their commitment to quality and customers, and have attracted production contracts from many international footwear brands.
During the year sales amounted to Rs. 2,065.5 million as compared with Rs. 2,188 million in 2000. The pretax profit of Rs.104.5 million was 60% higher. After making provision for current and deferred taxation of Rs. 36.1 million, the net profit grew by 47% over the previous year to record level of Rs 68.4 million, benefiting from both good sales and margin improvements resulting from the focus on cost reductions. By adding Rs. 1.1 million of un-appropriated profit brought forward from 2000, Rs. 69.5 million were available for appropriations.
Current Ratio
1.24 1.22 1.2
In view of the satisfactory financial condition of company, Bata is pleased to recommend for 2001 a final dividend of 40%, which is the highest in the history of the company. A sum of Rs. 38 million is being transferred to General Reserve, as the Board of Directors considers this necessary to meet the Companys development plans for its sales outlets and factories. Administrative expenses were 9% lower, mainly due to the capital loss booked in last year on the sale of companys wholly owned subsidiary international Tanners & industries (PVT) Limited that has been a constant financial drain on the company. Selling and distribution expenses went up by 5% and financial charges increased by 3% due to higher short term borrowing to meet the cash flow requirements of the Company.
Bata Company achieved a return on equity of 18.8% and the earnings per share of Rs. 9.04 increased by 47% over 2000. 23 on the 31st December 2001. The equity of the company at Rs. 363.3 million constitutes a solid capital base. The Companys shares of Rs. 10 each were quoted at Rs. Bata Company continues to be listed on Karachi and Lahore Stock Exchanges with whom we have maintained close contact. In 2001, Bata Company contributed Rs.323.3 million to the National Revenue in the form of corporate tax, customers duties and other taxes. million in 2000. The total production of footwear during the year from the factory at Batapur was 13,891 million pairs, as against 12,560 The branch factory at Maraka produced 1,857 million pairs in 2000. We provide technical and design assistance to the Business The company creates regular work for 42 independent contractors under the Business Associates Programme. Associates, as well as materials and components, where necessary. The total production achieved through these independent manufacturers was 1,194 pairs, a decrease of 40% from the previous year.
3 2.5
ratio times
2 1.5 1 0.5 0
1.98 1.69
Interest Coverage Ratio
A number of different approaches might be used in analyzing a firms financial performance in a particular period. To analyze the performance of BATA PAKISTAN LIMITED. I adopted following three method of Ratio Analysis Common Size and Index Analysis Trend Analysis
An index that relates two accounting numbers and is obtained by dividing one number by other Ratio Analysis is an important and age-old technique of financial analysis. It simplifies the comprehension of financial statements. Ratios tell the whole story of changes in the financial condition of business. It provides data fro inter firm comparison. Ratios highlights the factors associated with successful and unsuccessful firm. They also reveal strong firms and weak firms, over- valued and under valued firms. It helps in Planning and forecasting. Ratios can assist management, in its basic functions of forecasting, planning, co-ordination, control and communication. Ratio analysis also makes possible comparison of the performance of different divisions of the firm. The ratios are helpful in decision about their efficiency of otherwise in the past and likely performance in future. Ratios also helps in Investment decisions in the of investors and lending decisions in the case of bankers etc.
Types of Ratios
Following the main types of ratios that we are going to calculate in this assignment, Liquidity Ratios Leverage Ratios Coverage Ratio Activity Ratios Profitability Ratios
Liquidity ratios are used to measure a firms ability & solvency of the firm to meet short-term obligations. They compare short-term obligations to short-term resources available to meet these obligations. It consists of two ratios current & acid test ratio. Let us calculate these for Bata;
Current Ratio
Current ratio is the relationship between current assets and current liabilities. This Ratio is also known as working Capital ratio. It is calculated as Current ratio = Current Assets/ Current Liabilities
Batas Current Ratio 1,225,784,000 2001 = --------------------1,046,257,000 1,174,261,000 2000 = -------------------1,017,223,000 1,038,542,000 1999 = --------------------843,973,000 Industry ratio =1.20:1 Current ratio for Bata Company shows that the Bata has Rs. 1.17 to meet its obligations of Rs. 1. If we review the last year we will find that current ration of the Bata is continuously increasing which is a good sign. In 2000, it was 1.15. Where as the industry ratio is 1.20:1 that is slightly high than Batas but still Bata is maintaining a good solvency and liquidity ratio. = 1.23:1 = 1.15:1 = 1.17:1
Quick or Acid test ratio = Quick Assets/ Current liabilities Where as quick assets = Current Assets Store & spare parts Stock in trade Acid test ratio for Bata 785,365,000 2001 = --------------------1,046,257,000 729,630,000 2000 = -------------------1,017,223,000 434,474,000 1999 = --------------------843,973,000 Industry ratio = 0.71:1 = 0.51:1 = 0.71:1 = 0.75:1
Bata is also maintaining a good acid test ratio as compared to industry ratio i.e. 0.71:1. In year 2001 Batas acid test ratio is 0.75:1 which is continuously increase from year 1999, in 99 it was .051 than in 2000 it increase to .71:1 and now .75:1 which shows the managements efficiency during the operating year.
Ratios that shows the extent to which the firm is financed by the debts.
3.44:1 or 78:22
1.23:1 or 55:45
Industry Ratio = 2.974:1 According to prudential Regulation this ratio should be 1.5:1 or 60:40, which means the company should have the debts of Rs. 1.5 as against owner equity of Rs. 1. Equity ratio for the Bata in year 2001 is 3.09:1. This ratio in year 2000 was 3.44:1 and in 1999 it was 3.60: 1. Which means company in mostly relaying on external sources. But as we review the ratios of last three years we observe that this ratio is continuously decreasing.
Debts to Total Assets ratio = Total Debts / Total Assets Ratio for Bata 1,125,244,000 2001 = --------------------1,046,257,000 1,118,829,000 2000 = -------------------1,453,625,000 1,078,368,000 1999 = --------------------1,377,805,000 Industry Ratio = 073 or 73% According to this ratio around 75% of total assets are supported by the debts finance or debts. Where as the industry ratio is 73%. Bata is going right according to the industry ratio; there is not so high difference in ratios. But this ratio is also slightly decreasing as we review the ratio of previous two year i.e. in year 2000 77% and in 1999 78 % of the total assets are financed by the debts. We can say that people and other financial institutions are very sure about the solvency of the firm and not hesitating to finance or make investment in Bata Pakistan Ltd. = 078:1 or 78% = 0.769:1 or 77% = 0.75:1 or 75%
The Ratio that relate the financial charges of a firm to its ability to service, or cover them.
Ratio for Bata 2001 = 186,256,000 --------------------74,010,000 142,296,000 -------------------71,861,000 123,815,000 --------------------73,051,000 = 2.52:1
Industry Ratio = 2.40:1 Coverage ratio shows that the firm has significant profit to pay its financial charges This ratio shows that Bata has Rs. 2.52 to pay off its financial charges of Rs. 1. This ratio was 1.98 times in 2000 and 1.69 times in 1999. This ratio is also increasing continuously, in 2001 this ratio increased by 33% which is a high percentage. It is very important from the lenders point of view. It indicates number of times interest is covered by profit. It is an index of the financial strength of an enterprise and high ratio assure the lender a regular and periodical interest income.
Activity ratios are also known as efficiency or turnover ratios, measure how effectively the firm is using its assets. Some of the aspects of activity analysis are closely related to
liquidity analysis. In this session we will primarily focus on how effectively the firm is managing tow specific groups receivables and inventories and its total assets in general.
Industry Ratio = 3.51:1 Above calculations for Bata shows, around 3.06 time debtors are turned over during the year. This ratio for Bata is declining, as we review previous years, in 2000 this ratio was 4.11 times and in 1999 it was 6.08 times which is not a good sign for a organization like Bata. The industry ratio is 3.51, which is above the turnover ratio for 2001. So management has to think about the recovery of its debts and make it frequent.
credit purchase. It signifies the credit period enjoyed by the firm in paying off debts. In payable turnover ratio less the results better for the company. It is calculated as Payable Turnover ratio = Annual Credit Purchase / Creditors Ratio for Bata 867,677,000 2001 = --------------------383,414,000 = 2.265:1
Industry Ratio = 4.136:1 Bata Pakistan Ltd. is quite efficient in its payable turnover ratio. In year 2001 the ratio is 2.265 times which means almost in year 2.265 time creditors are paid off. Industry ratio is 4.136 times. It means Bata Company is enjoying a healthy credit period.
indicates efficient management because more frequently stocks are sold lesser the amount of money required to finance the inventory. It is calculated as Inventory Turnover = Cost of Goods Sold / Average Inventory Ratio for Bata 1,376,205,000 2001 = --------------------391,465,000 1,539,021,000 2000 = -------------------465,271,000 = 3.31 times = 3.52 times
Industry Ratio = 3.37 times Every organization has to maintain a certain level of inventories to be able to meet the requirement of the business. Bata is also maintaining a good inventory turnover, which is 3.52 time in a year 2001 and 3.31 times in 2000. This ratio is also increasing which shows that management is improving it management strategies about the inventories and stock. For the Inventory turnover ratio Industry ratio is 3.37 times. Batas ratio is slightly higher than the industry ratio.
Profitability ratios are of tow types --- those showing profitability in relation to sale and those showing profitability in relation to investment. To gather these ratios indicate the overall effectiveness of operation
.296 or 29.6%
.289 or 28.9%
Industry Ratio = 24.07% According to above calculation Gross Profit Margin for Bata is 33.3 % , which is increasing as we review the previous two years, 29.6 % in 2000 and 28.9 % in 1999. Industry ratio for 2001 is 24.07%. Batas G.P ratio is very good as compared to industry ratio and sill improving, as it is 37 % according to half yearly report 2002.
Return On Investment
Return on investment is one of he most important ratio considered by he proprietors and investors. It compares the net profit after tax with Total Assets. Investor is much concerned about this ratio. Higher the ratio of ROI more secures the place considered for making investment. It is calculated as Return On Investment = Net profit after tax / Total Assets x 100 Ratio for Bata 68,377,000 2001 = --------------------- x 100 = 1,492,022,000 46,534,000 2000 = -------------------1,453,625,000 34,474,000 1999 = --------------------- x 100 = 1,377,805,000 Industry Ratio = 4.30% In this special ratio Bata is quite consistent to rise at it was 2.57% in 1999 which increases to 3.20% in 2000 and now it reaches to 4.58% which is a huge increase and welcome one for Bata Pakistan Ltd. Management should have to maintain its policies and strategies, they have adopted during the year. 2.57% x 100 = 3.20% 4.58%
Return On Equity
Return on equity is another measure of overall firms performance. It compares net profit after tax to the equity that share holders have invested in firm. This ratio tells the earning power on shareholders book value. High the return on equity often reflects the firms acceptance of strong investment opportunities and effective expense management. It is calculated as Return On Equity = Net profit After Tax / Shareholders Equity x100 Ratio for Bata 68,377,000 2001 = --------------------- x 100 = 363,318,000 46,534,000 2000 = -------------------- x 100 = 325,181,000 33,954,000 1999 = --------------------- x 100 = 299,437,000 Industry Ratio = 16.42% Bata Company is continuously improving its Return on equity as it was 11.33 in 1999,14.31% in 2000 and in year 2001 it increases to 18.82%, which is a positive sign for a organization. It shows a strong position of firm. It will be helpful for the company to create in investment within the company from outsiders. 11.33% 14.31% 18.82%
Industry Ratio = 1.38 : 1 Bata is also showing efficiency in Total assets turn over because in 2001 Total Asset Turnover ratio is 1.38:1, which means company is generating sale of Rs. 1.38 out of every Rs.1 invested in assets. Industry ratio is exactly equal to the Batas ratio. This year ratio is decreased as compare it to its last year ratio i.e. 1.50:1 in 2000 and 1.46:1 in 1999. It is not a good sign and management has to investigate the reasons for the decrease in this ratio to avoid its effect on coming year.
Return On Equity
Return on equity (ROE) compares net profit after tax to the equity that shareholders have invested in the firm. This ratio tells us the earning power on shareholders book value investment and is frequently used in comparing two or more firms in an industry. A high return on equity often reflects the firm acceptance of strong investment opportunities and effective expense management. financial risk To illustrate more we use Due Pont Analysis ROE = Net Profit Margin x Total Asset turnover x Equity Multiplier However if firm has chosen to employ a level of debt that is high by industry medium, high ROE might simply be result of assuming excessive
= 3.10 % = 4.11\
18.83 %
Net profit margin measures profitability with respect to sales generated, Total Asset turnover ratio measures efficiency in using assets to generate sales, and equity multiplier measures the financial leverage of firm
"Operating Cycle indicates the length of time from the commitment of cash for purchase until the collection of receivable resulting from the sale of goods or services. It does not mean the actual outflow of cash but the time at which purchase and promise for the payment is made. Lesser the number of days to complete the operational cycle better for the company. It is calculated as Operating Cycle = Inventory turnover in days + Receivable turnover in days
Calculation for Bata 2001 2000 = = 104 days + 119 days 110 days + 89 days = = 223 days 199 days
Operating Cycle for Bata Pakistan limited is very high it means from the day of purchase Bata is receiving back the money from the accounts receivables after 223 days which is very high amount of days because it takes more than half year to complete its operating cycle. Management have to investigate the reasons behind this large number of days
2001 2000
= =
= =
68 days 38 days
Cash Cycle calculation is indicating that after the actual out flow of cash almost after 68 days company receives back the money from receivables created by sales in 2001. In 2000 this period was more efficient i.e. 38 days it means company was receiving back money or inflow of cash after 38 days. It is very positive no of days as compared to operating cycle
Return On Equity
Return on equity (ROE) compares net profit after tax to the equity that shareholders have invested in the firm. This ratio tells us the earning power on shareholders book value investment and is frequently used in comparing two or more firms in an industry. A high return on equity often reflects the firm acceptance of strong investment opportunities and effective expense management. However if firm has chosen to employ a level of debt that is high by industry medium, high ROE might simply be result of assuming excessive financial risk. To illustrate more we use Due Pont Analysis ROE = Net Profit Margin x Total Asset turnover x Equity Multiplier Net Profit Margin Equity Multiplier Calculation for Bata ROE = 3.10% x 1.384 x 4.11 = 18.83 % = 3.10 % = 4.11
Du Pont Analysis helps to Return On Equity to explain why company is going behind the industry average but in the case of Bata almost all the ratios are above the industry medium and having the upward trend. It is because of the efficient use of Assets to create sale and good ratio of N.P. Net profit margin measures profitability with respect to sales generated, Total Asset turnover ratio measures efficiency in using assets to generate sales, and equity multiplier measures the financial leverage of firm.
Return On Investment
In Du Pont Analysis We calculate Return On Investment as ROI = Net Profit Margin x Total Asset Turnover Calculation For Bata 2001 = 3.10% x 1.384 = 4.55%
Net profit margin measures profitability with respect to sales generated, Total Asset turnover ratio measures efficiency in using assets to generate sales. It is again a practical approach to see the field where the company in going unfavorable. But in case of Bata Pakistan Limited ROI is showing positive trend and both the component of this approach is also showing positive trend due to the effective management policies and efficient use of assets.
Items Net Sale Less: Cost of goods sold Gross Profit Less Operating Expenses Selling expenses Administrative expenses
Total operating expenses
1999 Rs. In, 000 2,007,224 1,425,761 581,463 167,483 290,941 458,454 123,039 776 123,815 73,051 2,538 964 76,553 47,262 13,308 33,954 1,520 19,000 15,120 1,354
2000 Rs. In, 000 2,187,951 1,539,021 648,930 189,296 320,286 509,582 139,348 2,948 142,296 71,861 3,522 1,801 77,184 65,112 18,578 46,537 1,354 20,790 26,000 1,098
2001 Rs. In, 000 2,065,502 1,376,205 689,297 171,970 335,041 507,041 182,256 4,000 186,475 74,010 5,616 2,155 81,781 104,475 36,098 68,377 1,098 30,240 38,000 1,235
Operating Profit Add: Other Income Earning Before Interest & Tax Less: Financial & other charges Financial charges Workers profit participation Workers welfare fund Total Financial & other charges Profit Before Taxation Less: Provision for Taxation Profit After Taxation Add: Inappropriate profit from last year Less: Appropriations for the year Proposed Final Dividend
Transferred to General Reserves Inappropriate Profit C/F
1999 % age
2000 % age
2001 % age
Current liabilities
Short term running finance Current portion of long term finance Obligation under finance lease Creditors accrued and others Provision for Taxation Proposed dividend
69.978 100
70.125 100
Fixed Operating Assets Long term Investment Long term Deposits Current Asset Store & Spare parts Stock in Trade Trade Debtors Loan and advances Deposit & short term payments Cast at Bank Total Current Assets Total Assets 19.446 4.251 .924 4.701 39.141 23.96 .105 2.988 4.483 75.379 100 17.034 .895 1.289 3.672 26.915 36.566 .204 2.029 11.394 80.782 100 15.417 1.006 1.420 3.267 26.252 45.182 .298 5.015 2.143 82.157 100
Items Net Sale Less: Cost of goods sold Gross Profit Less Operating Expenses Selling expenses Administrative expenses
Total operating expenses
1999 % age 100 (71.031) 28.969 8.344 14.494 (22.838) 6.129 .039 6.168 3.639 .126 .048 (3.813) 2.355 (.663) 1.692 .076 .947 .753 (1.700) .068
2000 % age 100 (70.340) 29.660 7.655 14.639 (23.290) 6.369 .135 6.504 3.284 .161 .082 (3.527) 2.976 (.849) 2.127 .062 1.188 .950 (2.138) .051
2001 % age 100 (66.630) 33.370 8.326 16.222 (24.548) 8.824 .194 9.017 3.583 .272 .104 (3.959) 5.058 (1.747) 3.310 .053 1.464 1.839 (3.303) .060
Operating Profit Add: Other Income Earning Before Interest & Tax Less: Financial & other charges Financial charges Workers profit participation Workers welfare fund Total Financial & other charges Profit Before Taxation Less: Provision for Taxation Profit After Taxation Add: Inappropriate profit from last year Less: Appropriations for the year Proposed Final Dividend
Transferred to General Reserves Total Appropriations for the year Inappropriate Profit C/F
Percentage of capital reduced at very low rate because of increase in the amount of long term as well as short-term debts and unappropriated profit. . Amount of capital reserve is same but percentage shows decreasing trend due to increase in net figure of the balance sheet. General reserves percentage increase it means this year net profit is higher than last year profit and company consistently improve its position in these three years. Unappropriated profit percentage increases every year due to increase in net profit. Shareholders equity shows increasing trend because increase in percentage of reserves. Percentage of total deferred liability during the year 2000 increase because of high provision and less total value of liability side and in 2001 provision add less and value of total liability also increase this year. Long-term deposits decrease in 2000 because company reduced the number of employees in 2000 and increase in 2001 due to the appointment of new staff. Percentage obligations under finance lease reduced every year this shows companys financial position become stronger and stronger. Percentage of current liabilities increase every year, which shows that company relying more on short term financing than long term financing against hypothecation of company. Operating fixed assets/percentage reduced every year because of depreciation and disposal of assets every year.
Current assets show that company maintain control over stocks and spares, companys credit sales increase every year. Loans and advances to employees increase but loans to suppliers reduced, this shows that company follows the policy of backward integration. In 2000 the percentage of cash at bank was very high which shows the wastage of resources but in 2001 company use cash in loans and advances to employees. In 2000 sales of company increase and cost of goods sold also increase but less than the rate of sales due to this gross profit percentage increase. In 2001 sales reduced (due to decrease in export) but cost of goods sold reduced at high rate than sales due to this gross profit percentage increase in 2001. This shows company management has good control on production process. In 2001 company reduce the expenses of administration and spent on selling but the percentage of overall operating expenses increase due to the reduction in sales and company still has high percentage of operating profit. Percentage of other incomes increase due to the sale of scrapped fixed asset every year. Percentage of financial charges & other increase due to interest receive on short & longterm loans and receiving interest on employees securities and personal accounts due to these reserves percentage of profit before taxation & after taxation also increase. So company declares more dividend and automatically reserving per share increases in year of 2001 .
An analysis of percentage financial statements where all balance sheet or income statement figures for a base year equal 100 and subsequent financial statement items are expressed as percentages of their values in base year. It is also know as Horizontal Analysis.
General Reserves
General reserves are showing a rising trend since 1999. In year 2000 General Reserves were increased by 12% and in year 2001 it again increased by 15 %. profit, which increases the share holder equity. It means management is allocating a healthy portion of to General Reserves due to the higher
Current Liabilities
Current liabilities are also showing a rise of 20 % in 2000 and 3 % in 2001. dividend, which increased by 38 % in 2000 and again increased 45 % in 2001. This
increase is basically due to the increase in short term running finance and proposed
Fixed Assets
Fixed Assets are showing fluctuation as in year 2000 increased by 8 % but 2001 it decreases by also 8 %. This decrease in ratio is due to the sale of scrap assets.
Stock In Trade
Inventories maintained by the Bata ltd. are fluctuating. In 2000 stock in trade deceased by 27 % and in 2001 it increased only by 0.11 %. Decrease in the inventory may be due to the increase in sale by 9 %.
Current Assets
Current Asset in Horizontal Analysis of Bata Pakistan ltd are continuously increasing. In the 2000 the amount of the total current assets increased by 13 % as compared to year 1999 and by 4 % in 2001. Management is increasing the current assets to be more liquid and increase its current ratio to 2:1 but if it block its more capital in current assets it will be proved adverse because it may loose a healthy profit obtained if this amount is invested in some long term investment
Items Net Sale Less: Cost of goods sold Gross Profit Less Operating Expenses Selling expenses Administrative expenses
Total operating expenses
2000 % Inc (-dec) 9.04 7.94 11.60 13.02 10.86 11.15 13.25 279.90 14.93 -1.60 38.77 86.83 .82 37.77 39.60 37.05 -10.92 36.84 37.50 -18.91
2001 % Inc (-dec) -5.60 -10.58 6.22 -9.153 4.61 -0.50 30.79 35.69 30.89 2.90 59.46 19.66 5.96 60.45 94.31 46.49 -18.91 16.31 82.78 12.48
Operating Profit Add: Other Income Earning Before Interest & Tax Less: Financial & other charges Financial charges Workers profit participation Workers welfare fund Total Financial & other charges Profit Before Taxation Less: Provision for Taxation Profit After Taxation Add: Inappropriate profit from last year Less: Appropriations for the year Proposed Final Dividend
Transferred to General Reserves Inappropriate Profit C/F
Horizontal Analysis of sales is showing a great fluctuation. In year 2000 it increased by 9% and then decreased by 6%. This decrease in sales in 2001 may be due to the events of September 11 events but it is not a good sign and management has to think and investigate about it to get the actual reasoning behind it.
Gross Profit
Gross Profit is showing a positive trend as in year 2000 it was increased by 12 % and again increased by 6 %, which is a positive sign. Increase in gross profit percentage is due to the reduction in cost during 2001.
Operating Expenses
Operating expenses in Horizontal Analysis is also showing the same trend of increase and decrease along with sale. Operating expenses increased by 11 % as against the increased sale of 9 % and showing a decline of a nominal .50% as against decreased sale of 6%.
Financial Charges
Financial charges are showing a decline of almost 2 % despite of increase in sales in 2000 and increased by 3 % in 2001 as compared to 2000. increase in differed liabilities, which are increased by 4 %. This increase may be due to
Operating Profit
As we analyze the operating profit in Horizontal Analysis we observed that profit is increasing consistently. In 2000 operating profit was increased by 13 % and then again increased by 31 % in 2001, which is a positive sign. Increase in operating profit may be due to the slight reduction in operating expenses.
Tax Payment
In year 2000-tax payment are increased by 38 % as to 1999 and in 2001 tax payments are increased by almost 94 % which is a high ratio as compared to year 2000. This increases 60% increase in the profit before tax.
The Amount of proposed dividend is increasing continuously. In year 2000 the amount of dividend is increased by 37 % as compared to 1999 and again it is 47 % more then the
dividend of year 2001. It is a very good sign for shareholder point of view and helps to increase the share value in market.
Items Liquidity Ratios Current Ratio Acid Test Ratio Leverage Ratios Debt to Equity Ratio Total Debts to Total Asset Coverage Ratio Interest Coverage Ratio Activity Ratios Receivable Turnover Average Collection Period Payable Turnover Average Payment Period Inventory Turnover Inventory turnover in days Profitability Ratios Gross Profit Margin Net Profit Margin Return On Investment Return On Equity Total Debts Turnover
1999 1.23:1 0.51:1 3.60:1 0.78:1 1.69:1 6.08 times 60 days 2.27 times 149 days 3.09 times 117 days 28.97 % 1.69% 2.57% 11.33% 1.46:1
2000 1.15:1 0.71:1 3.44:1 0.78:1 1.98:1 4.11 times 89 days 2.36 times 155 days 3.31 times 110 days 29.60 % 2.10% 3.20% 14.31% 1.50:1
2001 1.17:1 0.75:1 3.09:1 .75:1 2.52:1 3.06 times 119 days 2.265 times 161 days 3.52 times 104 days 33.33% 3.31% 4.58% 18.82% 1.38:1
Industry Ratio 2001 1.20:1 0.71:1 2.79:1 .73:1 2.40:1 3.51times 106 days 4.14 times 111 days 3.37 times 100 days 24.07% 3.11% 4.30% 16.42% 1.38:1
payment period is tends to increase frequently which is a good sign and company is enjoying a good credit time. This ratio also exceeds industry average. These trends here tell us that there has been a relative building up in receivable and inventories. receivable and inventories is a matter of concern and needs to be investigated. Stability of the firms leverage also helping to stable the efficiency and performance. In Bata Share of debts assets is decreasing which is not a good sing as management point of view, because it is considered better to use the outsider find and safe owner equity from losses. So it should be investigated to get the reason behind it. The Gross profit and Net profit margin have generally shown improvement over the recent past. The current level is stronger then the industry ratio and management will be comfortable to get these result. Return on Investment has been relatively stable over the time and above the industry medium and it is the case with the Return on Equity, it is also quite impressive. When we analysis the overall performance pf the Bata Pakistan Limited, we observed that almost all the ratios are positive and in the favour of the company. Management should continue to increase the ratios in their favour and plan to make favorable those who are still against the companys interest. Despite above average level of current and acid test ratios, the apparent deterioration in accounts
Service Industries Limited is the major competitor of Bata Pakistan Ltd. in footwear industry in Pakistan. Service is basically a Domestic Industry have good repute in international market of footwear due to fashion and durable products. Service industries were formed in 1941. Ch. Mohammad Hussein was the founder. Service is a strong footwear company with its capital of Rs. 1 billion and annual sale of more than Rs. 2.32 billion.
Liquidity Ratios: As we compare the liquidity position of servis we find that current ratio of servis industry is quite efficient because it is above the industry average as well as sales current Ratio. But in case of acid test ratio the situation is quite different. In acid test ratio Bata is comparatively better i.e. 0.75 and o.62 for servis. The reason behind this difference is that service maintains and blocks his large amount of money in inventories, store and spare parts.
Leverage Ratio : Bata is relying more on external debts as compare to servis. Servis debts to equity ratio is 2.49 and Batas 3.07 in the year 2001. In case of debts to total assets ratio we observed that Bata is using 75% of outer debts and remain 25% is shareholders equity and servis is using only 20 % of external reserves. E can say that Bata has less risk of equity loss as compare to servis. But the difference is around 4%, which is considered not so high in both companies.
When we compare Interest coverage ratio of servis and Bata there is a great difference. Bata has the high coverage ratio of Rs. 2.52 to cover 1 rupee of interest where as servis has 2.33 and industry ratio of 2.4. This difference is due to the high percentage increase of profits and reducing the costs.
ACTIVITY RATIO COMPARISON: Receivable turnover and a collection period As we know high the receivable turn over better for the company in this ratio comparison Servis is the quite efficient as compare to Bata because it receivables turnover ratio is 3.97 as compare to Bata which is 3.06 times And when we observe a collection period due to good receivable turnover ratio Servis is collecting its debts quite earlier as compared to Bata. Servis is collecting its debts almost after 95 days where as Bata is collecting its debts after 119 days. Payable turnover and Average Payment Period Payable turn over ratio for servis is only 5.9 which is very high as compare to Batas 2.36. it means that servis is paying 5.9 or 6 % time its debts which is unfavorable for any company as we know less the ACP better will be the companys operating cycle. So Bata is showing a good impression here. And when we are concerned about any payment period Bata is paying off its debts after 155 days and servis is only 61 days. For servis it is very low paying off its debts and it
may reduce the working capital availability. So servis has to consider this ratio and investigate the actual reason behind it. In Profitable ratios servis is going under the industry average. So servis has to think about it and investigation should be conducted to the revise the policies to get better results. Inventory Turnover
It is under stood that higher the inventory turnover better the companys performance and Bata is again going ahead with 3.51 times as to servis 3.23 and Industry average of 3.37. It means inventories of Bata are converted into sales or account receivable than sales almost 3.51 times. There is no rule of thumb of about the industry ratio. Inventory turnover in days for servis is 125 days and for Bata is 104 days. So Servis is converting its stock into sales almost after 125 days quite late as compare to Bata. PROFITABILITY SITUATION: Both Servis and Bata are improving their profitability ratios, and going positive and upward but Batas all the profitability ratios are higher as compare to servis. In year 2001 G.P margin for Bata is 33% and for servis is only 15%, Almost 50% less as compare to Bata. It is the case with N.P margin, N.P of Bata is 3.3% and for servis is 3 % .In return on equity position is almost same i.e. above 4 %. Servis is again below in respect of industry average. Return on Equity of Bata is very impressive with 19 % as compared to servis 14 %.
Financial Position of the Bata Pakistan limited is very impressive only in few of the department Bata is quite week. There is some of recommendations which help the management to overcome these deficiencies
Bata Debt to Equity ratio is 3.51, which means almost 75 % are debts. profit. Management has to reduce its debts to reduce the financial charges
Due to
high debts ratio financial charges are increasing and consuming major portion of
Due to High debts ratio company will also find difficulties if they apply for the loan. Because none of the financial institution will like to invest money due to low equity ration Companys current ratio is 1.17:1 but the favorable and most acceptable is 2:1. So company should try to decrease its liabilities mainly the accrued expenses payable or to increase its current assets to be more positive. Companys Average collection period is increasing, which is adverse situation not favorable, and reducing Batas current ratio. To manage it, management should have to offer incentive to debts in payment of debts to get early payment. It will help us to increase our current ratio and reduces the high number of days to complete operating cycle. Company is earning a healthy operating profit of 9% of its sales where as out of this operating profit almost 6% is absorbed by the operating and other expenses. Management has to reduce these expenses mainly selling and administration expenses to get more Net profit. Company is maintaining a healthy Return on equity and showing a upward trend which is a good sign. Management has to maintain this improvement and try to increase this ratio by revising the policy in positive sense.
Companys Total Asset Turnover ratio is declining. Management should have to increase this ratio by efficient use of Assets and to increase the sale by impressive marketing and sale strategy. As we observed company is borrowing short term running finance to meet its accrued liabilities which is not a positive action of a good management because it increase our current liabilities and adversely effects the Current ratio. So management should try to collect its debts early by offering incentives and use this money in paying debts. It will help to reduce liabilities and decrease the our financial charges

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- Career profile
- Record of employment, consultancy, and R & D activities
- Qualifications
- Scholarships, grants, and awards
- Computing and information technology skills
- Organisations
- Publications, Reports, Articles
- An analysis of image formation by MOST (Molonglo Observatory Synthesis radioTelescope)
- Advancements in radiative hydrodynamic simulations of early phases of type II supernovae
- Radiation hydrodynamics of early stages of type II supernovae (PhD thesis)
- Radiation hydrodynamics of early stages of type II supernovae (journal article)
- Type II supernova test cases and breakout modelling with flux-vector splitting and adaptive gridding
- On the conditions for the existence of self-similar solutions of the 1D hydrodynamic equations
- Mathematical modelling of the effect of mating disruption and xenobiotic treatments on the population dynamics of Lobesia botrana
- The role of beneficials in fungicide treatments of Lobesia botrana
- Why is mating disruption of Lobesia botrana ineffective above a particular damage threshold ?
- Mathematical considerations on modelling of emergence and death of Lobesia botrana Schiff.
- Characterisation of Lepton Beam Lifetime Behaviour in HERA
- Many-event lifetime disruption in HERA and DORIS
- The electron beam lifetime problem in HERA
- On symbolic algebra interfaces to numerical initial value problems
- HERA electron beam lifetime machine studies Dec 1995: (I) Analysis of loss monitor data
- HERA electron-beam lifetime disruption machine studies and observations
- Port-based systems engineering of block models for control and simulation of Neutron Beam Instruments of the OPAL research reactor using UML/SysML
- The Instrument Control and Simulation Modelling Language (ICSML) proposal
- The effect of beam excitation on the HERA electron-beam lifetime disruption
- A catalogue of HERA Electron Loss Monitor observations: (I) 08 Dec 1995 - 18 Dec 1995
- A catalogue of HERA Electron Loss Monitor observations: (II) 28 May 1996 - 10 June 1996
- Dust in accelerator vacuum systems
- Comparison of the frequency of beam loss rate increases due to dust particles in HERA under ion-getter pump and NEG operation
- The effect of transverse beam excitation and kicking on the HERA electron beam lifetime disruption
- The effect of a static clearing field on trapped dust particles in the HERA electron ring
- NeXusBeans: object-oriented software components for the NeXus scattering science data format using Java, UML, and XML Schema technologies
- NeXML: automating generation of an XML schema and EMF Java bindings from the XML templates
- Dr Darren Kelly's online résumé: index
- Dr Darren Kelly's model-based software and systems engineering résumé
- Dr Darren Kelly's online Web Technologies résumé
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Through its vertically integrated family of businesses and collaboration with greenhouse manufacturers and equipment suppliers, L.L. Klink Greenhouse Solutions works with growers and institutions to design, build, maintain, and furnish greenhouse structures.
Structures manufacturers and suppliers say their grower customers are asking for new models that can accommodate a diverse crop mix, while providing flexibility in design, maintenance, and control of the environment. Here's a closer look at some of the latest options.
Heavy snow loads can cause greenhouse structures to collapse if proper snow removal techniques are not practiced or extra support is not provided.
Heating your greenhouse for the winter is important, and choosing efficient equipment and designs can help you quickly get returns on your heating investments.
Research at the University of California Santa Cruz has shown that the first crops of tomatoes and cucumbers grown inside electricity-generating solar greenhouses are as healthy as those raised in conventional greenhouses.
The operation will provide locally grown salad greens and herbs to supermarkets in the Cincinnati, Dayton, and Columbus, OH, metropolitan areas.
The new greenhouse model is the first single-solution hydroponic greenhouse for year-round hops growth, and harvests anywhere from two to five times a year.
The most common problems often come from a lack of cleanliness and faulty equipment. Here are a number of tips you can follow in each of these areas.
The Auburn, AL-based Top 100 Grower operation is improving its production infrastructure so it can continue to efficiently produce quality plants and keep up with demand.
Want to know the main factors that determine the cost of building a new greenhouse? Phil Bishop of Stuppy has put together an overview of the expenses involved in this type of project.
Two Top 100 Growers discuss their most recent building projects, the challenges they addressed, and what they learned during the process.
Here's a look at how a few manufacturers have partnered with growers to make their transition into cannabis a smooth one, whether it's through hands-on guidance or partnering with other industry leaders.
Manufacturers of new structure models say they are responding to grower concerns with designs that focus on ventilation, maximizing your space, and incorporating a wide range of crops. Here's a look at some of their latest offerings.


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This lovely print makes the perfect unique gift. Choose ANY two cities in the world to feature! We have a vast resource of maps to use, so even small towns are no problem most of the time.
This listing includes options for both an unmatted, unframed print OR framed print. Printed on premium archival quality thick paper stock with a slight felt/watercolor texture.
Please add the art to your cart as usual, and leave a note at checkout with the customization information:
• The names to be featured
• The cities to be featured
• The significant date
Please see the scale of the maps in the photo -- your maps will likely be the same scale, so if your town is small please realize it may look small on the map!
We offer professional framing services to complete the perfect heirloom art gift
• All frames are hand built in-house
• Hanging hardware and dust cover installed
All of our mouldings are solid wood. Our black, white, and gold options are gessoed and painted for a smooth matte finish. The Maple is a premium hardwood option that will be more resistant to nicks and dings, and it is coated in a clear varnish to bring out the natural lustre of the wood grain.
• Gift notes can be included in any order for FREE, just ask!
Our unframed prints are standard sizes, so if you prefer to purchase your own frame you will have no problem finding many options.
Up to 3 revisions are included in the original cost of any personalized art in the shop. Revisions will be done as soon as possible, but expect 1-2 work days for each round. We are out of office on the weekends, so please exclude them from turnaround estimates.
If we do not receive a reply to our proof messages for over 2 weeks we will consider the order abandoned and we will ship the art as-is without approval.
We are selling in amazon for more than three years and sold 200k products so far.You can access all our products through the below link.
Spoon gifts : https://tinyurl.com/yb5n3rca
Folded Book Art: https://tinyurl.com/ydzaaje7
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I love learning new words. Sometimes, when I discover a new source/newspaper/website/author with the lovely gift of diction, I'll find myself on dictionary hunts to unearth a new word's meaning. And yes, I know you can use context clues, but sometimes - I want to know the established meaning. Not only because words can be … Continue reading backpfeifengesicht
office worker confessions: just. think. kind of. weird.
In the real world, I'm in an office from 9 to 5 as a regular worker bee. And lately, I've noticed something surprising that undermines me at work (and in life) - my word choices. Now, I'm not talking about swearing (much to my mother's chagrin, I'm sure). I'm talking about the seemingly innocuous words … Continue reading office worker confessions: just. think. kind of. weird.
Thoughts on classic lit – Jane Eyre
And now I shall share my thoughts on classic lit, as though we were meeting up for coffee, sitting across from each other at a lightly scuffed wooden table, and chatting (loudly, because it's me) ... On Jane Eyre - Honestly, what kind of monster locks his wife in the attic for years and then … Continue reading Thoughts on classic lit – Jane Eyre
let it be and the cancer playlist
Someone I love has cancer. The night before we got the diagnosis, there was looming sense of dread. Everything that I'd been pinning my hopes on had been ruled out. Laying bed that night, I knew what the next day would bring. A part of me wanted to google cancer or take a stroll into … Continue reading let it be and the cancer playlist
On Kindness
Sometimes, people can really surprise you and show you an act of kindness when you need it most. I first noticed this several years ago when I was going through a bad divorce and happened upon several kind strangers. Even though they weren't a part of my life, just by showing kindness, they made a … Continue reading On Kindness
On presence
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He tells me everyone has baggage. I am no exception. I don't have the 5-piece matching set with little rolling wheels (I always have jokes), but I have some none-the-less. I imagine us all - commuting, walking, or hanging out with our collection of carry-ons, carryalls, and that 5-piece matching set. Invisible luggage clogging up … Continue reading baggage
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I recently learned a new word: MacGuffin. To my writer friends: I know, I'm possibly the last writer to learn this word. To everyone else, allow me to explain something I just learned about myself: A MacGuffin is something that moves the plot along, but by itself is not really important (or can be substituted … Continue reading MacGuffins
Random grammar tip #1
Grammar tips - brought to you by a random non-grammarian.


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We are using dynatrace 6.5 version.
While configuring windows performance monitor showing error as
"Unable to get Value (Object: Processor, Instance: _Total, Counter: Interrupts/sec). Please check if the host is reachable and the requested Performance Counter is available. Detailed error message: Unable to access the desired computer or service. Check the permissions and authentication of the log service or the interactive user session against those on the computer or service being monitored. (System error code: 0xC0000BDB)".
FYI, Our collector server & target machine host is in same domain network & monitored domain userid is a member of Performance Monitor Users group. Also performance counters are present on target host.
To retrive perfomance data from target server, what configuration we need to do on collector server or target machine host?
Please help us with port opening, user id configuration, Authentication and permissions related information.
Answer by Babar Q. ·
Hello Ruchita,
Go through with the below links for the Windows Performance Monitoring configuration and how to Retrieve Performance Metrics with Windows Performance Monitor.
Check what has changed for SaaS, Managed, and Dynatrace API in version 170.
See release notes
Join our hands-on introduction to Dynatrace's brand new IBM System z Mainframe Support!
Wednesday, June 12, 2019
Register today!
Learn how to set business hours per application, manage report users from a single dashboard, use the configuration REST API, and many more!
Register today!
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Wednesday, June 12, 2019
Register today!
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Brooklyn Beckham set to sign for Arsenal's academy when youngster turns 16 in March
- Brooklyn Beckham is set to sign for Arsenal when he turns 16 in March
- The eldest son of former England captain David has been training with Arsenal and playing for their Under-16 side
- Brooklyn previously trained with Chelsea, Manchester United and Fulham
Arsenal are set to sign David Beckham's son Brooklyn on academy terms when he turns 16 in March.
Brooklyn, 15, trains at the club's academy and plays regularly for their Under 16s.
Regulations forbid clubs from signing players until they are 16 before signing them on professional terms at 17.
VIDEO Scroll down to watch Brooklyn Beckham train with Zlatan Ibrahimovic during his father David's time at Paris Saint-Germain
Brooklyn Beckham, messing around at Paris Saint-Germain training with Thiago Silva in 2013, is set to sign for Arsenal
Brooklyn (right) plays with brothers Cruz (left) and Romeo during his father David's time with Ligue 1 club PSG
Brooklyn is the eldest son of former England captain Beckham, who played for La Galaxy for five years from 2007
Brooklyn, who has been training with Arsenal and playing in their academy sides, pictured with brothers Romeo (right) and Cruz
Meanwhile, Gunners forward Lukas Podolski has provided the clearest indication yet that he is open to leaving in January.
The Germany international has grown frustrated at his lack of game time.
'Of course I am not happy with my situation right now,' Podolski said.
'I can't be satisfied with that. We'll see what happens in January.
'It is hard when you can't do what you love. I don't know why that is, you'd have to ask my coach (Arsene Wenger) in England
'People can't say you're not playing well if you're not given the chance. If you only come in for eight or 10 minutes it is hard to get into the game.'
Brooklyn (far right) pictured at the Emirates in 2013 to watch Arsenal take on Tottenham Hotspur in the north London derby
Brooklyn is ready to pen a deal with the Gunners when he turns 16 this March
Brooklyn runs with his father David during the former Manchester United midfielder's time with MLS outfit LA Galaxy in 2012
David was known for his particular style in striking a football, something Brooklyn (right, pictured in 2010) appears to have taken up
Brooklyn has previous experience on the right wing and bookmakers Coral place him at 14/1 to appear in the Barclays Premier League
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Laundry lockers are used in places like hospitals and food-processing workplaces where uniforms have to be collected, laundered, then returned to their owners. The locker cabinet contains a number of very narrow lockers, each of whose doors is keyed using a key held by the owner, so that they have access only to their own locker; but the entire array of doors is embedded in a much larger door covering the entire front of the cabinet. Opening this opens all the lockers simultaneously, and requires the use of a master key which is held by whoever collects items deposited in lockers, for laundering, then returned in the same way, after which they items are accessible to owners using their individual small doors.
Locker doors usually have some kind of ventilation to provide for the flow of air to aid in cleanliness. These vents usually take the form of a series of horizontal angled slats at the top and bottom of the door, although sometimes parallel rows of small square or rectangular holes are found instead, running up and down the door. Less often, the side or rear walls may also have similar ventilation.
Large Variety Whether you're looking for vintage, modern, or anything in between for storage, we've got used lockers for you. We specialize in discount used lockers that can be utilized for employees at work, military personnel, students at school, or personal use at home for adults and kids. We have an array of materials to choose from including metal, wood, and steel for whatever you need to purchase. We've got used lockers for every occasion from football gym room lockers to industrial work benches. Want more colors than just standard grey or red? We provide a plethora of custom colors to truly personalize your product.


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2018 Sea-Doo Spark 2up Trixx iBR for sale in Jesup, GA
2018 Sea-Doo Spark 2up Trixx iBR END OF THE SEASON BLOW OUT SALE GOING ON NOW ON ALL REMAINING IN STOCK SEA DOO WATERCRAFT!! SAVE SOME BIG $$$ Now you can play like never before because pulling off tricks has never been so easy and so much fun - thanks to the SPARK TRIXX exclusive features. This is easily the most hair-raising and head-turning ride on the water. Watercraft 2 Person DX47611748988318351 DX1


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Obesity. The condition of being grossly fat or overweight. Sadly in America this is common due to our poor life choices. According to the most recent data, adult obesity rates now exceed 35 percent in four states, 30 percent in 25 states and are above 20 percent in all states. Louisiana has the highest adult obesity rate at 36.2 percent and Colorado has the lowest at 20.2 percent. U.S. adult obesity rates decreased in four states (Minnesota, Montana, New York and Ohio), increased in two (Kansas and
What is obesity? Obesity or overweight is the accumulation of excessive body fat that poses a potential health risk to an individual. It is measured by the body mass index (BMI). The weight (kilograms) of the person is divided by his or her height squared (meters). A BMI greater than or equal to 30 is considered obese and a BMI greater than or equal to 25, but less than 30 is considered overweight (WHO, 2014). People who are obese or overweight are highly at risk for many chronic illnesses, such
Obesity: the condition of being grossly fat or overweight. I know.. One word: HARSH. How many times a day do you see an over weight or obese person walk right past your eyes? How often do you see a really overweight person actually doing something about it as in trying to overcome it? Scientifically speaking, the BMI (Body Mass Index) of an overweight person starts at 25, once you've reached 30, you are considered obese. More than twenty-five million of adults are diagnosed with diabetes, while other
as in biology courses, medical training, and curiosity-driven experiments at universities. The goal to inform human biology and health sciences and to promote the safety and efficacy of potential treatments and products, however as we'll see, this is rarely the case. Experiments on animals are cruel, costly, and generally inapplicable to humans. C. Statement of Significance The US spends $16 billion of tax payers' money on animal testing (change.org) and uses more than 115 million animals in experiments
Diseases associated with being overweight/obese: Diabetes Quote from Jackie Stephens Worldwide, 382 million people are diagnosed with diabetes. Diabetes related deaths claim the lives of 1 American every 3 minutes and is the leading cause of blindness, kidney failure, amputations, heart failure and stroke." Besides the enormous physical and mental strain people with diabetes face, the cost to treat diabetes is also cause for concern. According to the American Diabetes Association, {need a
There are many reasons why being overweight is bad for your health. It can, for example, cause or aggravate type 2 diabetes. Obesity is also a risk factor for heart disease and other cardiovascular problems. So what do you have to do to lose weight? Eat less and move more is the trite answer usually received by someone who is overweight. Of course you can lose weight by reducing the food you eat (energy intake) or increasing the amount of exercise you get (energy output). But the problem of effective
Childhood Obesity. Childhood Obesity is a condition of being grossly fat and overweight. When someone exceeds a certain weight for a given height they are considered obese. Lifestyle issues such as too little activities and too many calories from drinks are main contributors of childhood obesity. People eat for two reasons and those are either comfort eat or appetite eat. A study have shown that kids who go without breakfast before school are more likely than classmates to be inactive, unfit and
Not only do I, but all of us have advantages and disadvantages in our lives based on the many different aspects of who we are. Some disadvantages will outweigh the advantages greatly and vice versa. However, just because a person may have advantages in their lives, does not overthrow or deny the disadvantages in their lives. The word "privilege" according to the feminist mind, is easily defined as a set of unearned benefits given to people who are appropriate for a specific social group. The reason
Fat. Fat. Fat. That's all I see in the mirror anymore. I am fat and that makes me ugly. No one could possibly love and care for a fat, ugly person. That's what my dad shouted when he left my mom for a prettier, skinnier, perfect-looking woman. If he would leave her for that reason, then someone will probably leave me for it too. I won't allow for that to happen. My thighs are the size of giant sequoias that grow in California. My stomach will never become flat enough. These ribs that stick out of
Introduction Most human beings believe overweight and obesity are the same. Well there are some truth to it but, overweight is just more body weight then what is considered normal or healthy for ones build, or even age as obesity is an excessive amount of weight.(roshdal) Which becomes a condition of obesity because that one individuals BMI (body mass mass index is greater than 30 or 30. (BMI for children and teens) So why is it good to manage food? Well due to obesity, it helps with weight loss


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How to Say Colorcast in Khmer
Categories: Colors
If you want to know how to say colorcast in Khmer, you will find the translation here. We hope this will help you to understand Khmer better.
Here is the translation and the Khmer word for colorcast:
colorcast [edit]
Word of the Day
Tuesday, June 25, 2019
Browse Words Alphabetically


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employers to:
Protect and improve the real incomes of their members Provide or improve job security Protect workers against unfair dismissal and other issues relating to employment legislation Lobby for better working conditions Offer a range of other work-related services including support for people claiming compensation for injuries sustained in a job
Individual trade unions have historically been associated with specific industries, trades and professions. Examples of trade unions which are still active include: Association of Flight Attendants (AFA) Communication Workers Union (CWU) Prison Officers Association (POA) Association of Teachers Bakers, Food and and Lecturers (ATL) Allied Workers Union (BFAWU) Fire Brigades Union (FBU) National Union of Journalists (NUJ)
Professional Footballers Transport and General Association (PFA) Workers' Union (T&G)
The two main functions of a trade union are to represent their members and to negotiate with employers. The basic concept behind a trade union is that of increased bargaining and negotiation power which comes from acting together. Not surprisingly, trade unions often refer to a traditional rallying call unity is strength. The traditional view of the employer/trade union relationship has been one of confrontation. However, in most cases employers and union representatives have a constructive relationship. Indeed, it is possible to identify several advantages of unionisation from the employers point of view:
Negotiating with trade unions (ideally a single union) saves time and cost rather than dealing with all employees individually Unions are part of the communication process between the business and employees Employee morale and motivation may be improved if they know that their interests are being protected by a union The trade union can be a supportive partner in helping a business undergo significant change
In the UK there has been a long term decline in union membership. In 2008, only 28% of people in a job in the UK were members of a trade union. That percentage is much lower in the private sector where less than one in six employees is in a union. Unionisation is much higher in the public sector at over 50%. The overall level of trade union membership in the UK is shown in this chart produced by the Office of National Statistics:
From the chart, you can see that total trade union membership in the UK has almost halved from its peak of over 13 million in the late 1970s. The extent of trade union representation also varies enormously by sector. For example, nearly 60% of people working in education are members of a trade union but only 6% of people in hotels and restaurants and only 11% of people working in wholesale, retail and motor trades The main reasons for the decline in union membership are:
Decline in employment in manufacturing (where union membership is traditionally strong) and an increase in employment in the service sector (e.g. retail) where unions are less well established Growth in the number of small firms which tend not to recognise (or need) trade unions Significant growth in flexible working (part-time, temporary, seasonal) where employees see less need for union protection Improved employee involvement in the workplace so less perceived need for collective bargaining
Partly as a result of their declining membership, unions now have significantly less power and influence to determine pay and conditions than twenty years ago although in some industries (including postal workers, railway worker, fire fighters and prison officers) unions are still prepared to exert their industrial muscle. Under UK law employers must recognise a trade union in pay and employment discussions when a majority of the workforce want to be represented and has voted for it. But there is little evidence that union members secure any significant wage mark-up or greater job protection than people in non-union jobs.
Trade union representatives/shop stewards It is common practice for employees to accept a termination package offer from an employer and leave the organisation. The reasons that such a package might be offered include the following:
The employer believes that the employee and another person in the organisation are incompatible and that a mutually agreed separation would be best; The employee is suspected of misconduct but the employer cannot prove it; The employee has committed misconduct or has performed badly but the employer does not want the "hassle" and possible expense of a disciplinary hearing; The employer's operational needs change; The employee is so incapacitated as to be unable to do his/her job anymore; or The boss wants to create a vacancy for a family member.
Where a separation package is accepted by the employee the parties might agree that the amount of the payment will be calculated in the same or similar way to that used for calculating a retrenchment package in terms of section 41 of the Basic Conditions of Employment Act (BCEA). This means that the calculation might be based on the number of years of service of the employee at the company. However, this does not mean that the employee has been retrenched in terms of section 189 of the Labour Relations Act (LRA). In terms of that section, if the employer has operational requirements that might necessitate reductions in staff numbers and terminations, the employer is required to consult with the employees who may be affected or with their representatives. Section 189 allows the employer to retrench employees if there is a good enough basis for this and if the consultation process has been conducted properly. In a section 189 retrenchment the employer does not have to get the agreement of the employees or employee representatives to carry out the retrenchment. Instead, it need only comply with the provisions of the LRA. On the
other hand where there is a mutually agreed separation this, by definition, involves an agreement. A section 189 retrenchment is concluded by a letter from the employer giving the employees notice of termination of employment. However, a termination by mutual consent is concluded by a legal agreement. Employers are warned that they should not get these two types of termination confused. A termination concluded by a genuine and legally binding contract is not classed as a dismissal in the LRA. Whereas a section 189 retrenchment is a type of dismissal and may, in certain cases, be viewed as an unfair dismissal.
In a case recently decided by the Labour appeal court [ABSA Investment Management Services (Pty) Ltd v Crowhurst 2006, [2 BLLR 107] Crowhurst's employment had been terminated. She went to the labour court claiming unfair retrenchment. Absa lost the case and, on appeal, claimed that the employee's employment had been terminated via mutual agreement. Crowhurst claimed that she had been led to believe that her position had become redundant and that she would need to be retrenched as there were no other positions available for her. However, according to Crowhurst, she discovered that there were several vacancies that would have suited her qualifications. The employer's version was that Crowhurst had been offered two alternatives to retrenchment. Confronted with these two conflicting versions, the court had to look closely at the document that had implemented the termination of Crowhurst's employment. It stated that, due to the redundancy of her position, her employment was being terminated. The letter made no reference to a mutually agreed termination or to the alternatives to retrenchment that the employer claimed had been offered to her. The court decided that Crowhurst had, in fact, been retrenched and that this dismissal had been unfair. The employer was therefore required to pay Crowhurst six months' remuneration in compensation and also to pay her legal costs. As the stakes are high when employment is terminated, employers are warned:
To formulate their mutual termination documents to make it clear that the termination is not a dismissal. Record their retrenchment consultations so as to make sure that they are able to prove to the courts what really was and was not said. Avoid leaving termination strategies and processes to those not fully versed in labour law.