Learn How to Find the Theme of a Book or Short Story

Figure out How to Find the Theme of a Book or Short Story On the off chance that youve ever been doled out a book report, you may have been solicited to address theâ theme from the book. So as to do that, you truly need to comprehend what a topic is. Numerous individuals, when solicited to depict the subject from a book will portray the plot rundown, however that is not equivalent to the theme.â Getting Themes A books subject is the fundamental thought that moves through the account and interfaces the segments of the story together. A work of fiction may have one themeâ or many, and they arent in every case simple to pinpoint immediately. In numerous accounts, the subject creates after some time, and it isnt until youre well into perusing the novel or short story that you completely comprehend the fundamental topic or themes.â Subjects can be expansive or they can concentrate on a particular thought. For instance, a romance book may have the self-evident, yet broad, topic of affection, yet the storyline may likewise address issues of society or family. Numerous accounts have a significant subject and a few minor topics that help build up the major theme.â The Differences Between Theme, Plot, and Moral A books topic isn't equivalent to its plot or its ethical exercise, yet these components are connected and essential in building the bigger story. The plot of a novel is the activity that happens inside the course of the account. The good is the exercise that the peruser should gain from the plots end. Both mirror the bigger topic and work to introduce what that subject is to the peruser. A storys topic isnt commonly expressed by and large. Regularly it is proposed by a not so subtle exercise orâ details contained inside the plot. In the nursery story The Three Little Pigs, the account spins around three pigs and a wolfs quest for them. The wolf wrecks their initial two homes, disgracefully worked of straw and twigs. In any case, the third home, carefully worked of block, ensures the pigs and the wolf is vanquished. The pigs (and the peruser) discover that lone difficult work and arrangement will prompt achievement. In this way, you can say that the subject of The Three Little Pigs is tied in with settling on shrewd decisions. On the off chance that you wind up attempting to recognize the topic of a book youre perusing, theres a basic stunt you can utilize. At the point when you get done with perusing, request that yourself summarize the book in a solitary word. For instance, you could state readiness best represents The Three Little Pigs. Next, utilize that word as the establishment for a total idea, for example, Making brilliant decisions requires arranging and planning, which could be deciphered as the lesson of the story.â Imagery and Theme Likewise with any work of art, the topic of a novel or short story may not really be clear. Some of the time, authors will utilize a character or item as aâ symbol or motifâ that alludes to a bigger subject or topics. Consider the novel A Tree Grows in Brooklyn, which describes the narrative of a settler family living in New York City in the mid twentieth century. The tree growing up through the walkway before their loft is something other than part of the local foundation. The tree is an element of both the plot and the subject. It flourishes despite its unforgiving environmental factors, much like the principle character Francine as she happens to age.â Indeed, even years after the fact, when the tree has been slashed down, a little green shoot remains. The tree fills in as a substitute for Francines outsider network and the subjects of versatility even with misfortune and the quest for the American dream. Instances of Themes in Literature There are a few topics that areâ reoccurringâ in writing, a significant number of which we can recognize rapidly. Be that as it may, a few topics are somewhat harder to make sense of. Think about these well known general subjects in writing to check whether any of them may be showing up in something youre perusing at this moment. FamilyFriendshipLoveOvercoming hardshipsComing of ageDeathStruggling with internal demonsGood versus Malicious Your Book Report Once youve figured out what the fundamental subject of the story is, youreâ almost prepared toâ write your book report. Yet, before you do, you may need to consider what parts of the story stood apart the most to you. To achieve this, you may need to rehash the content to discover instances of the topic of the book. Be brief; you dont need to rehash everything about the plot or use multi-sentence cites from a character in the novel, a couple of key models can do the trick. Except if youre composing a broad examination, a couple of short sentences ought to be all you have to give proof of a books topic. Professional Tip: As you read, utilize clingy notes to hail critical entries that you think may highlight the topic; consider every one of them together once youve completed reading.â Key Terms Theme: The primary thought that interfaces all components of the narrative. Plot: The activity that happens overâ the course of the narrative.Moral: A exercise that the peruser is proposed to gain from the plots conclusion.Symbolism: The utilization of a specific item or picture to speak to a bigger idea.â Article edited by Stacy Jagodowski

Indian Red Scorpion Facts (Hottentotta tamulus)

Indian Red Scorpion Facts (Hottentotta tamulus) The Indian red scorpion (Hottentotta tamulus) or eastern Indian scorpion is viewed as the most deadly scorpion on the planet. Notwithstanding its normal name, the scorpion isnt fundamentally red. It can go in shading from rosy earthy colored to orange or earthy colored. The Indian red scorpion doesnt chase individuals, yet it will sting to protect itself. Youngsters are destined to pass on from stings as a result of their little size. Quick Facts: Indian Red Scorpion Logical Name: Hottentotta tamulusCommon Names: Indian red scorpion, eastern Indian scorpionBasic Animal Group: InvertebrateSize: 2.0-3.5 inchesLifespan: 3-5 years (captivity)Diet: CarnivoreHabitat: India, Pakistan, Nepal, Sri LankaPopulation: AbundantConservation Status: Not assessed Depiction The Indian red scorpion is a genuinely little scorpion, extending from 2 to 3-1/2 crawls long. It extends in shading from splendid ruddy orange to dull earthy colored. The species has particular dim edges and granulation. It has generally little pliers, a thickened tail (telson) and a huge stinger. Similarly as with arachnids, male scorpion pedipalps show up to some degree expanded contrasted with those of females. Like different scorpions, the Indian red scorpion is fluorescent under dark light. <img information srcset=https://www.thoughtco.com/thmb/WisJwxEVi3ALT21YnFC7Lyod3Z8=/300x0/filters:no_upscale():max_bytes(150000):strip_icc()/Hottentotta_tamulus-450b0d607a1440518039769bf28774cf.jpg 300w, https://www.thoughtco.com/thmb/g4SoP7sCAVVmYQjyVWdJCZhqdb4=/1295x0/filters:no_upscale():max_bytes(150000):strip_icc()/Hottentotta_tamulus-450b0d607a1440518039769bf28774cf.jpg 1295w, https://www.thoughtco.com/thmb/dK4Kmx_pm5UDeS0o8UTXC9zCpF8=/2290x0/filters:no_upscale():max_bytes(150000):strip_icc()/Hottentotta_tamulus-450b0d607a1440518039769bf28774cf.jpg 2290w, https://www.thoughtco.com/thmb/5g1ZX4jpZfaEPD4UTNZLWZbqDRI=/4280x0/filters:no_upscale():max_bytes(150000):strip_icc()/Hottentotta_tamulus-450b0d607a1440518039769bf28774cf.jpg 4280w information src=https://www.thoughtco.com/thmb/VzG2ruQLZZW6htOVdeEsuKZgbWI=/4280x2968/filters:no_upscale():max_bytes(150000):strip_icc()/Hottentotta_tamulus-450b0d607a1440518039769bf28774cf.jpg src=//:0 alt=Hottentotta tamulus class=lazyload information click-tracked=true information img-lightbox=true information expand=300 id=mntl-sc-square image_1-0-6 information following container=true /> A few shading transforms of Indian red scorpions exist. Sagar khunte/ Creative Commons Attribution-Share Alike 4.0 International permit Living space and Distribution The species is found in India, eastern Pakistan, and eastern Nepal. As of late, it has been seen (infrequently) in Sri Lanka. Albeit little is thought about the Indian red scorpions biology, it seems to incline toward muggy tropical and subtropical natural surroundings. It frequently lives close or in human settlements. Diet and Behavior The Indian red scorpion is a flesh eater. It is a nighttime snare predator that recognizes prey by vibration and quells it utilizing its chelae (paws) and stinger. It benefits from cockroaches and different spineless creatures and now and then little vertebrates, for example, reptiles and rodents. Propagation and Offspring As a rule, scorpions arrive at sexual development somewhere in the range of 1 and 3 years old. While a few animal varieties can imitate abiogenetically through parthenogenesis, the Indian red scorpion just repeats explicitly. Mating happens following an intricate romance custom in which the male handles the females pedipalps and hits the dance floor with her until he finds an appropriate level zone to store his spermatophore. He manages the female over the spermatophore and she acknowledges it into her genital opening. While scorpion females tend not to eat their mates, sexual human flesh consumption isn't obscure, so guys rapidly leave following mating. Females bring forth live youthful, which are called scorplings. The youthful look like their folks with the exception of they are white and unfit to sting. They remain with their mom, riding on her back, at any rate until after their first shed. In bondage, Indian red scorpions live 3 to 5 years. <img information srcset=https://www.thoughtco.com/thmb/xT09Afh_ci1Ummf60zjY0OFVADI=/300x0/filters:no_upscale():max_bytes(150000):strip_icc()/indian-red-scorpion-youthful c19a2a5513d7419099c23bb1ff73ec70.jpg 300w, https://www.thoughtco.com/thmb/euzboZvrI6ccRKldMUUenxqhcXw=/512x0/filters:no_upscale():max_bytes(150000):strip_icc()/indian-red-scorpion-youthful c19a2a5513d7419099c23bb1ff73ec70.jpg 512w, https://www.thoughtco.com/thmb/dKpdfF3j7Fdh4-RwepSfJWG5ktI=/724x0/filters:no_upscale():max_bytes(150000):strip_icc()/indian-red-scorpion-youthful c19a2a5513d7419099c23bb1ff73ec70.jpg 724w, https://www.thoughtco.com/thmb/IycyX67AxpUa81IqPzINa6451VY=/1151x0/filters:no_upscale():max_bytes(150000):strip_icc()/indian-red-scorpion-youthful c19a2a5513d7419099c23bb1ff73ec70.jpg 1151w information src=https://www.thoughtco.com/thmb/7kvs5KduKlE_MzZzhrbzaf0nCiI=/1151x860/filters:no_upscale():max_bytes(150000):strip_icc()/indian-red-scorpion-youthful c19a2a5513d7419099c23bb1ff73ec70.jpg src=//:0 alt=Indian red scorpion with youthful class=lazyload information click-tracked=true information img-lightbox=true information expand=300 id=mntl-sc-square image_1-0-18 information following container=true /> The female Indian red scorpion conveys her young on her back. Akash M. Deshmukh/ Creative Commons Attribution-Share Alike 4.0 International permit Preservation Status The International Union for Conservation of Nature (IUCN) has not assessed the preservation status of the Indian red scorpion. The scorpion is bounteous inside its range (with the exception of Sri Lanka). Be that as it may, there are high bounties on assortment of wild examples for logical research, in addition to they might be caught for the pet exchange. The populace pattern of the species is obscure. Indian Red Scorpions and Humans In spite of their strong venom, Indian red scorpions are kept as pets. They are likewise kept and reared in imprisonment for clinical research. Scorpion poisons incorporate potassium channel-blocking peptides, which may have use as immunosuppressants for immune system issue (e.g., numerous sclerosis, rheumatoid joint inflammation). A few poisons may have application in dermatology, disease treatment, and as antimalarial drugs. Indian red scorpion stings are normal in India and Nepal. While the scorpions are not forceful, they will sting when stepped on or in any case compromised. Detailed clinical casualty rates go from 8 to 40%. Youngsters are the most widely recognized casualties. Indications of envenomation incorporate extreme torment at the site of the sting, spewing, perspiring, windedness, and substituting high and low circulatory strain and pulse. The venom focuses on the pneumonic and cardiovascular framework and can cause passing from aspiratory edema. While antibody has little viability, organization of the circulatory strain prescription prazosin can decrease the death rate to under 4%. A few people endure extreme unfavorably susceptible responses to the venom and counter-agent, including hypersensitivity. Sources Bawaskar, H.S. furthermore, P.H. Bawaskar. Indian red scorpion envenoming. Indian Journal of Pediatrics. 65 (3): 383â€391, 1998. doi:10.1016/0041-0101(95)00005-7Ismail, M. what's more, P. H. Bawaskar. The scorpion envenoming disorder. Toxicon. 33 (7): 825â€858, 1995. PMID:8588209Kovařà ­k, F. An amendment of the variety Hottentotta Birula, 1908, with depictions of four new species. Euscorpius. 58: 1â€105, 2007.Nagaraj, S.K.; Dattatreya, P.; Boramuth, T.N. Indian scorpions gathered in Karnataka: support in bondage, venom extraction and poisonousness considers. J. Venom Anim Toxins Incl Trop Dis. 2015; 21: 51. doi:10.1186/s40409-015-0053-4Polis, Gary A. The Biology of Scorpions. Stanford University Press, 1990. ISBN 978-0-8047-1249-1.

Managing the Total Marketing Effort Free Essays

Item: A built up refreshment maker is presenting a totally new item †seasoned milk drinks. The objective market is 6-12 years of age.   The item is being propelled across the nation and that the retail value, which has been set dependent on inquire about done, is a dollar for each 240ml container. We will compose a custom paper test on Dealing with the Total Marketing Effort or on the other hand any comparable point just for you Request Now  The containers are being offered to retail outlets for $0.80. Leading an exact make back the initial investment investigation requires a cautious assessment and investigation of expenses and costs in your business. (entrepreneur.com, 2006) Financials Controls: a. Cost of the venture All parts of the expense of assembling must be considered so as to precisely evaluate the all out expense of the project.â Let’s state speculatively that 100,000 containers are being made, and that cost of making the milk is $5,000, remembering that flavorings, additives and sugar is added to dairy milk to make it seasoned. Extra expenses relating to this incorporate bundling, which goes to a measure of $15,000, cost of marking is $5,000 and dispersion to 10,000 retail outlets the nation over is going to cost roughly $15,000.  In expansion to this promoting is assessed to cost roughly $25,000. Remembering this, the absolute expense for 100,000 containers comes to $65,000. b. Income figure It is evaluated dependent on statistical surveying done that 90% of the item will sell, with the primary objective market being six to multi year olds.â From this we can derive that e 10% of the aggregate sum of item produced will ruin or be harmed. Given that the cost for every container is $1, and that absolute expense of creation and dispersion is $65,000, and further that $80,000 will be required to be produced by deals to retailers, this implies the producer will produce $15,000 of benefit per 1000,000 containers of enhanced milk. Section 2 Promoting methodologies Showcasing is this is the way toward arranging and executing the origination, valuing, advancement and dispersion of thoughts, products and ventures to fulfill clients (CFDC, 2006). This paper evaluates which showcasing procedure would best suit the undertaking by looking at two promoting mediums, TV and print, in a paper. Stars of TV promoting Television promoting permits methodologies, for example, quick section into a person’s parlor, redundancy and the drumming of the message into those on the less than desirable end.  Targeting should be possible in an assortment of ways †the occasions the advert is rehashed, the time it is played and the program it is played during would all be able to affect on the message the advert is attempting to bring across.â a similar advert can be conveyed among an assortment of channels.â The effect is subconscious.â Statistics additionally show that more kids are sitting in front of the TV in the evenings than any time in recent memory before.â Advertisers utilizing the vehicle of TV have numerous choices. Cons of TV advertising It is costly, and a lot of its effect is lost when individuals bounce between channels. Professionals of paper showcasing The advert is physical and can be seen on numerous occasions and alluded back to by the person.â Some focusing on should be possible: size and putting in the paper can be resolved, and the kind of paper, for example, business, youth, and so forth., can be determined.â A paper can be in print, or on the web. Cons of paper promoting The advert may not be seen or perused by the intended interest group, and the advertiser has no power over who peruses the paper.â Online adverts can be delayed to download and can aggravate the shopper. I accept that TV promoting is as yet the best type of advertising. References CFDC, 2006, â€Å"Glossary of Business Terms† recovered 15 May 2006 Entrepreneur.com, 2006 â€Å"Conducting a Break Even Analysis† recovered 15 May 2006 from the site http://www.entrepreneur.com/article/0,4621,318052,00.html Step by step instructions to refer to Managing the Total Marketing Effort, Essay models

The United States Foreign Disarmament Policy - 1100 Words

The United States Foreign Disarmament Policy (Research Paper Sample) Content: DISARMAMENTA foreign policy is a strategy in which a nation relates to other foreign countries. The countries set principles of interaction for their corporations, organizations and system citizens. The United States foreign policy involves how it interacts with other nations. Disarmament is the withdrawal or reduction of military weapons or forces.The United States foreign disarmament policy was formulated in the 1920s. The formulation was prompted by two factors. The Americans believed that the arms buildup especially that of the Anglo-German Naval was the cause of the 1st World War (Kuehn, 2011). They formulated this policy with a view of preventing another World War. The second factor is that the Americans were afraid of Japan since it was growing military wise. They feared that japan will threaten the interests of the Americans. Japan had taken advantage of the World War and seized almost all the Germany possessions in China and in the Western Pacific. They, ther efore, knew that this policy will hinder the japan from limiting the Americans interests in the regions. The United States of America, therefore, hosted a conference in Washington on November 1921 to February 1922. The superpower countries that include Great Britain, Japan, Italy, France and the host, United States signed the Five-Power Treaty. The Five-Power Treaty restricted the member countries from having large armies. The members were not supposed to build battleships and aircrafts in the next ten years (Kuehn, 2011). The treaty never restricted these countries from building non-capital vessels. They were free to build submarines, cruisers, and destroyers. These countries also agreed on some diplomatic issues. They agreed to maintain the status quo in United States, France, Great Britain, Asia, and japan. They came to a conclusion that they were to settle disputes on themselves and to consult each other on external threats (Kuehn, 2011).In the same year, 1922 the Nine-Power Tre aty was formed. It comprises countries like France, Great Britain, japan, Italy, Belgium, china, Portugal, United States, and Netherlands. These countries were to venerate Chinese territorial integrity as well as support the Open Door Policy (Hughes, 200). The United States did not stop at that point, they came up with different attempts which did not succeed. In 1927, United States president Calvin Coolidge called together the members of the Five-Power Treaty. They assembled at Geneva and were to agree on limiting the construction of small ships. All the countries agreed except for Italy and France. Therefore, these power countries could not agree on these restrictions. In 1930, the London Naval Conference was held in Great Britain. Japan, United States, and Great Britain agreed and signed the agreement that restricted the number of submarines and cruisers they constructed (Hughes, 2003). The treaty also required them to do away with some of their battleships. The agreement did not limit the Japanese aggression that happened at Manchuria in 1923.Disarmament has been of great importance to the world. It has promoted peace globally. The nature of wars and the weapons that were used in the early days changed a lot. People then used to have large armies and weapons. As a result, there was a lot of death cases since most of those who died before the 20th century were combats (Muggah, 2005). With the introduction of the Disarmament Policy, these weapons and soldiers were to be reduced. Genocides and severe conflicts declined since all the countries involved were almost at a similar level with almost the same number of soldiers and weapons. The treaties the superpowers signed limited them from manufacturing other weapons. Such an action promoted peace globally for countries feared each other since no one appeared to be on top of the other. Wars reduced dramatically.Due to the rise of the production of weapons, there was a need for the United States to help in the c ontrol weapon manufacture. Therefore, on February 5, 2011, the Russia and United States signed the New START Treaty (Woolf, 2012). The treaty limits them from deploying strategic warheads. Each of them can only deploy heavy bombers, SLBM, and 700ICBMs (Gates, 2010). This treaty has made the United States reduce its weapon manufacture hugely. Right now, United States has the smallest stockpile of nuclear weapons since 1956 (Gates, 2010). So that United States shows that it is in support of disarmament, it is dismantled 10,251 nuclear overheads from FY between 1994 and 2014 (Gates, 2010). Under the New START Treaty, United States reduced its arsenal by 120 launchers and 263 warheads (Woolf, 20120. Its Airforce is also destroying empty ICBM silos (Gates, 2010). The US Navy has reportedly been reducing the number of missile tubes on the SSBNs. This is a clear indication that the United States is prioritizing the disarmament policy.Other countries have also worked for hand in hand with t he United States to realize this supreme goal of disarmament. Many members of the Diet and the Japanese government has been one of the countries in support of this. In December 2009, the then Japanese foreign minister, Okada, wrote a letter to Clinton, the state secretary. He outlined that they were impressed by their agendas in nuclear non-proliferation and nuclear disarmament. He congratulated the United States for being a flag bearer in realizing a peaceful world. Katsuya Okada congratulated President Obama's idea for fighting for a nuclear weapon free world. Other members of the Diet also wrote a letter to president Obama wanting to support his agendas since most of them were affected by the bombings. In their letter, they also questioned Obama's effort wanting to know if he was doing this to prevent other nation from launching missiles into his state. They spotted this from the recommendations highlighted in the ICNND report and from Obama's speech that he presents in Prague in April 2009 (Muggah, 2005). They also noted that japan would not participate in disarmament if the United States would not include them in a policy. Therefore, the recommended that the US comes up with a policy that will not at any point violate the Japan's Three Non-Nuclear Principles.The Bureau of Arms Control, Verification and Compliance is responsible for the disarmament policy (Ros...

Essay on Italy in World War II - 1093 Words

Italy in World War II World War II, which only lasted about five years, changed the course of history forever, and affected millions of lives. Among the major nations that were involved in the war, Benito Mussolini and his Italian army sought to settle their differences with many nations. Benito’s fascist views, his idea of a nation built by one race, and his relationship with Adolf Hitler ultimately led to his involvement in the war. His responsibility, in essence, was to ally himself with the superpowers of the world, and lead his people into a war that they could not fight. Il Duce, (the leader), was the name that Benito Mussolini gave himself as his rise to power in Italy continued. He led the people of Italy with the mind†¦show more content†¦He won over the people of Italy using the same techniques and imagery that Hitler used in his homeland. The fascist ideas, and idea of an ultimate Italian empire, appealed to Mussolini, and he would stop at nothing to gain power. Along with the Fascist Party, came the idea of a perfect race of man, and persecution. Hitler’s idea of a non-Jewish race appealed to Mussolini. Before the war began, Benito Mussolini and his army started their persecution of the Jews in Italy. This did not last long, however, because Mussolini’s popularity began to fall. As his popularity among his people began to decline, so did his relations with many European nations. Much of Italy’s foreign relations depended solely on treaties and pacts. (5) As Germany and Italy moved together towards a uniform society, the strength and honor of the treaties were in jeopardy. As the war broke out in Europe in 1940, Mussolini did his best to stay away from the fighting. He preached to his people that his army was ready to fight in the war, and was prepared to defend himself, and conquer land for his country. (6) Benito Mussolini’s main objective in the war was to gain land, and claim the land for Italy. His idea was to create the ultimate empire, and rule over millions of people. As World War II approached, Mussolini announced his intention of annexing Malta, Corsica, and Tunis. (7) His intentions increased as he captured Albania in April of 1939. His rise to theShow MoreRelatedItaly During The World War II1455 Words   |  6 PagesWhile Italy was first in triple alliance 1882 made up with Austria-Hungary and Germany, Italy had signed the secret Treaty of London. In this treaty Britain had offered Italy large sections of territory in the Adriatic Sea region – Tyrol, Dalmatia and Istria. Britain and France wanted Italy to join in on their sid e so that a new front could open up the south of the Western Front. As a result, Italy switched sides and started to fight against Central Powers. 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Examining the advantages of ratio analysis - Free Essay Example

Sample details Pages: 11 Words: 3360 Downloads: 3 Date added: 2017/06/26 Category Finance Essay Type Analytical essay Did you like this example? The term ratios is use to explain relationship connecting figures on a balance sheet, in profit and loss account, budgetary control system or any other part of accounting organization. Accounting ratios as a result shows the relationship between financial data. The analysis is very important role in measuring the performance of the business. These ratios are carried out from the Income statement and balance sheet. Several parties including management, investors and Government are involved in these ratios. The function of analysis is to measure the performance of the company and financial health of the organization. Don’t waste time! Our writers will create an original "Examining the advantages of ratio analysis" essay for you Create order Advantages Ratio is an important role and old technique of the financial analysis. There are the following advantages Simplify the financial statements: It is simplifies the concept of financial statements. Ratio let know the complete story of changing in the financial situation of the business Facilitate inter-firm comparison: It is providing data for inter the firm estimate. Ratios highlight the factors of related with successful and unsuccessful firm. They have also told strong firms and weak firms, overrated and undervalue firms. Helps in planning: It is help in planning and forecasting. Ratio can be support management in it basic function of forecasting for planning, organizing, controlling and communication. Makes inter-firm comparison possible: Analyses can also the possible relationship to the performance varied division of the firm. Ratio is helpful in decide about their efficiency or else in the past and liable performance in the future. Limitations of Ratios Analysis The ratio analysis is the tools of financial management. Ratios are easily to calculate and easy to understand, they bear from serious limitations. Ratio is based only the information which have been recorded in the statements. Financial statements are subject to several limitations. These ratio derived, there from, are also subject to persons limitations. Comparative study required: Ratios are useful in judging the efficiency of the business only when they are compared with past results of the business. However, such a comparison only provide glimpse of the past performance and forecasts for future may not prove correct since several other factors like market conditions, management policies, etc. may affect the future operations. Ratios alone are not adequate. Ratios are only indicators; they cannot be taken as final regarding good or bad financial position of the business. Other things have also to be seen. Problems of price level changes: A change in price level can affect the validity of ratios are calculated for different time periods. In such a case the ratio analysis may not clearly indicate the trend in solvency and profitability of the company. The financial statements, therefore, be adjusted keeping in view the price level changes if a meaningful comparison is to be made through accounting ratios. Lack of adequate standard: No fixed standard can be laid down for ideal ratios. There are no well accepted standards or rule of thumb for all ratios which can be accepted as norm. It renders interpretation of the ratios difficult. Limited use of single ratios: A single ratio, usually, does not convey much of a sense. To make a better interpretation, a number of ratios have to be calculated which is likely to confuse the analyst than help him in making any good decision. Personal bias: Ratios are only means of financial analysis and not an end in itself. Ratios have to interpret and different people may interpret the same ratio in different way. Incomparable: Not only industries differ in their nature, but also the firms of the similar business widely differ in their size and accounting procedures etc. It makes comparison of ratios difficult and misleading. Current ratio Current Ratio is an indicator of the capability of the firms to pay their current liability by converting current assets. It is also known as liquidity ratio or cash asset ratio and also the cash ratio. It is calculated by dividing current assets with current liabilities. High figures mean that textile mills have the capacity to pay its current liability. Acceptable figures vary, depending upon the type of business.   Generally, more than one is acceptable. Smaller value shows that company has not enough current assets to discharge its current liabilities. The current ratio of one means shows that the current assets are equal to current liabilities. Less than one means that company has more current liabilities and less current assets, which is a sign of concern in some cases. We have compiled the current ratio of Nisht textile mills of Pakistan and found the mean of current ratio is more than 1.00 in three years in 2005 to 2007 but in 2008 and 2009 current ratio mean is less then 1 It is alarming that the Nishat Mill has more risky in 2008 and 2009. However, Kohinoor mill also found the mean of ratio is more then 1 in 2005 to 2008 but in 2009 downward trend 0.75 in 2009.   Current ratio of Gull Ahmed shows downward trend 1.05 in 2005 and 0.9 in 2008, in 2009 shows some improvement .05 as compare to 2008.Fazal and shams also decrease trend 1.14, 1.49 in 2005 and 0.82, 0.73 in 2009 . Ratio table depicts that there is no improvement in 2009 and if it continues, there is a probability that in coming years situation of the textile mill will not be improve. However, mells can check their position by comparing with the average of the other textile mill. For example, this table shows that 25% mills have current ratio more than 1.00. It reflects that there are certain mills which have more current assets than current liabilities.   Current Ratio= Current assets   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Current liabilities Textile mills Years 2005 2006 2007 2008 2009 Nishat Mill 1.24 1.38 1.74 0.73 0.86 Kohinoor Mill 1.02 1.02 1.07 1.06 0.75 Gul Ahmed Mill 1.05 1 0.95 0.9 0.95 Fazal Mill 1.14 1.17 1.03 1.1 0.82 Shams Mill 1.49 0.92 1.06 0.84 0.73 Return on assets Return on Assets (ROA) is an indicator which tells about the efficiency of firm in using the assets. It is calculated by dividing the annual earning of the company with total assets, shown as percentage. Return on assets =   Net earning X 100   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Total assets Textile mills Years 2005 2006 2007 2008 2009 Nishat Mill 8.51% 3.05% 4.25% 14.54% 4.02% Kohinoor Mill 1% 2.62% -0.27% -0.02% -3.72% Gul Ahmed Mill 1.73% -0.77% 3.62% 1.96% 1.37% Fazal Mill 0.02% 0.03% -0.01% 0% 0.01% Shams Mill 6.38% 2.47% 10.06% -2.33% -5.09% This ratio is also an indicator of money earned by a textile mills against each dollar invested. There is an understood variation in the number, since it is highly related to capital investment. Textile mills are capital intensive sectors and these figures should be compared with another capital intensive sector. Ratio table shows that mean of the return on asset is Nishat textile mill -8.5 in 2005 and -4.02%, in 2009 which is quite alarming. And the other Kohinoor textile mills is the retorn on asset 1.00 in 2005 and -3.72 decrease in 2009. Gross profit margin Profit maximization is one of the core functions of commercial firms. Gross profit is a difference of net sale and COGS. It shows how well the operation is generating revenue. Gross profit margin =Gross profit X 100   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Net sale Textile mills Years 2005 2006 2007 2008 2009 Nishat Mill 18.77% 17.76% 16.56% 14.35% 18.23% Kohinoor Mill 14.26% 14.8% 14.64% 15.36% 14.89% Gul Ahmed Mill 16.39% 15.64% 14.98% 15.14% 16.81% Fazal Mill 9.88% 8.66% 5.35% 5.72% 7.82% Shams Mill 13.42% 9.56% 5.09% 5.63% 5.08% Ratio table shows that Nishat textile mills of Pakistan could have only 18.77% and 18.23% gross profit margin in 2005 and 2009 respectively. Although Nishat textile mill earned loss, the percentage was too small, and profits earned were minimal. However, majority of the mills did not report any loss in operations. Ratio table shows that Kohinoor textile mills of Pakistan could have only 14.26% and 14.89% gross profit margin in 2005 and 2009 respectively. Although Kohinoor textile mill earned profit, the percentage was too small they will be earned a profit is mini mum in 2009. The gross profit ratio is show in the gul ahmed textile mills of Pakistan is the rat6io of 16.39% in 2005 and they will be a profit is minimum in 16.81% in 2009 and they earned a profit is to short in the financial year 2009 could have minimum gross profit in 2005 to 2009. Then the other to mills of Fazal and Shams is the ratio of gross profit is in 9.88% , 13.42% in 2005and they will be a loss in 2009. In 2009 is the ratio of mills is7.82% , 5.08% is a loss in an operation and they will be very decrees in 2009 Operating profit margin Operating Profit Margin (OPM) is also called operating margin, operating income margin or return on sales (ROS). It is calculated by dividing operating profit with net sale usually presented in percentage. It shows the efficiency of the firm in generating profits from its operations. Difference between gross profit and operating profit provides information about the over head expenses in total cost. Operating profit margin = Operating profit X 100   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Net sale Textile mills Years 2005 2006 2007 2008 2009 Nishat Mill 17.58% 12.1% 12.03% 36.08% 12.6% Kohinoor Mill 6.83% 11.63% 8.06% 13.4% 8.55% Gul Ahmed Mill 6.63% 7.27% 7.56% 7.98% 8.69% Fazal Mill 7.28% 6.19% 3.41% 3.94% 5.99% Shams Mill 9.65% 6.47% 1.96% 1.16% 0.2% Operating profit ratio of Nishat millis 17.58% in 2005and decrees 12.03% in 2007 then the Ratio is very higher in 36.08% in 2008 and they will be profit margin but in 2009 the ratio is not stable in 2009 and they will be very low ( decrees) in 12.6% in 2009. It show the table has also be a profit is very low which compeer in 2008/ depicts that 25% firms have -3% loss, however, more than 50% firms have Positive . However the Kohinoor mill is operating profit is 6.83%in 2005 they will be increase in the 11.63% in 2006.then 2007 is the profit is decrees in 8.06% is very low which comer5 to 2006. And 13.4% in increase the profit ratio in which combination of 2007.kohinoor mill in 2009 is to short a loss in 8.55% , which is campier in 2008 is very high the ratio., ktml mills of Pakistan have earned the profit in 2008 and bear the loss in 2009 financial period. Gull ahmed textile mill Ratio 6.63% in 2005,and they will be increase year by year in minimum and the profit in 8.69% in 2009.the operating profit and net sale is h higher than the 2005 period year. Fazal and Shams textile mills are the 7.28% , 9.65% in 2005 the operating profit is decrees by the 5.99% , 0.2% is very low in the combination of year 2005 Net Profit Margin . Net Profit Margin=   Net Profit X 100   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Net sale Textile mills Years 2005 2006 2007 2008 2009 Nishat Mill 16.41% 9.8% 7.05% 29.9% 5.31% Kohinoor Mill 1.89% 4.32% -0.56% -0.05% -5.2% Gul Ahmed Mill 1.29% -0.42% 1.67% 0.88% 0.58% Fazal Mill 2.48% 2.39% -0.9% 0.41% 0.89% Shams Mill 7.2% 2.66% 8.64% -1.75% -3.09% In 2005, Nishat textile mills of Pakistan reported 16.41 % and in 2009 operating profit margin became 5.31%.that ratio is to the bear loss in for the period of financial year. Return on equity Equity is the money invested by the shareholders for profit. This ratio indicates the firms ability to earn against the investment. It is also called return on average common equity, return on net worth, and return on ordinary shareholders funds. Return on Equity=   Net Income after tax   X 100   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Net equity   Textile mills Years 2005 2006 2007 2008 2009 Nishat Mill 14.58% 7.92% 5.58% 22.11% 6.55% Kohinoor Mill 2.33% 6.33% -0.66% -0.09% -15.33% Gul Ahmed Mill 3.4% -1.51% 6.62% 3.79% 2.73% Fazal Mill 0.06% 0.07% -0.03% 0.01% 0.03% Shams Mill 19.6% 7.69% 27.86% -6.99% -19.5% Nishat textile mills of Pakistan have only 14.58 % ROE in 2005 than will be decrees in 7.92% , 5.58% in 2006 and 2007 other 22.11% in 2008 the equity ratio is increase in 2008 and 6.55% decrees in 2009. Kohinoor mill is the equity of 2.33% in 2005 and increase in the share holders equity 6.33% in 2006 but next year is share holder equity is less than 1.00 funds of -.66% , -.09% , -15.33% ins decrees in 2007 to 2009. Company founds is very low in last year. Ktm mill is equity 2.33% in 2005 and increase in 6.33% 2006 but the ROE is less 1.00 of share holder equity -0.66% , -0.09% , -15.33% in decrees the share holder equity in 2007 to 2009. Gul ahmed textile mill ROE is 3.4% in 2005 and decrees in share holder equity -1.51% in 2006. And 6.62% increase the equity of 2007 but 3.79% , 2.73% decrees in 2008 to 2009. Fazal mill ROE is .06% , .07% in 2005 to 2006 but decrees in equity -0.03% in 2007. Fazal mill increase in 0.01% , 0.03% 2008 and 2009 the equity ratio is growth the share holder funds. Shams mill is the ROE 19.6% in 2005 but 2006 growth of ROE is decrees 7.69% and the next year in 2007 equity is more high increase in 27.86% for higher than the previous year. 2008 and 2009 ratio of equity is less than 1 percent in -6.99% -19.5% is profit of share holder equity. This tells us that net loss of the firms will lead them to a serious position and this position may not allow them to survive and ultimately there are more chances that many firms will be bankrupt Earning per share Earning per Share (EPS) is an indicator of the firm performance. It depends upon the profitability of the firms. It is calculated after closing the previous years books. It is the portion of the firms profit which is allocated to each outstanding share of investors. In other words, it is a valid and reliable tool to measure the profitability of the companies. It is calculated as: EPS=   Net income-dividends on preferred stocks X 100   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Average outstanding shares Textile mills Years 2005 2006 2007 2008 2009 Nishat Mill 12.86% 10.22% 7.58% 36.86% 6.81% Kohinoor Mill 0.92% 2.82% -0.32% -0.02% -3.02% Gul Ahmed Mill 1.53% -0.68% 3.11% 1.86% 1.45% Fazal Mill 6.61% 7.86% -3.31% 1.62% 4.09% Shams Mill 8.12% 4.76% 21.83% -4.69% -9.65% EPS is considered as the single most significant variable in determining a shares price in stock exchange. This variable also tells price-to-earnings valuation ratio. The table tells about the EPS situation of Nishat textile mill of Pakistan. It is obvious that in 2005, the mean value of EPS is 12.86%, whereas, it has decline to 10.22% in 2006, almost they will be less than the previous year 2006 and 2007 value of EPS is more decrease in 2007 of 7.58% than the other hand 2008 is value of share is increase four times greater than previous years 36.86%. is much higher in 2007the ratio of EPS. And will be profit on the share holder in 2008. EPS 6.81% in 2009 they will be decrease by the previous year. The share holder profit is minim. Kohinoor textile the price in stock exchange 0.92% in 2005 and greater than the 2.82% in 2006. Other wise the company share price is decrease in-0.32 in 2007 and company reputation was very poor. EPS was -0.02, -3.02 reduce by the 2008 and 2009. The compan y profit is under the previous year. Gul ahmed mill in Pakistan earring per share in 2005 was 1.53% and -.68% in 2006 was the share price is under the 2005but 2007 the company was work done properly in 3.11% to increase earring price. 2008 and 2009 EPS is decrease in 1.86%, 1.45% which compare to 2007. Fazal textile mill is reliable profit in 6.61% for the period of 2005. The company was most significant variable in determining a share price stock exchange. The price is earning in 7.86% 2006. The firm profit which allocate by share price. The company performance is better then the previous year. 2007 company performs not the work and they will be a decrease in share price -3.31% in 2007.share price will be increase in 1.62% 4.09% of 2008 and 2009 the performance of the company is better period of 2009. Shams mill Pakistan It is the portion of the firms profit which is allocated to each outstanding share of investors. Other words, it is a valid and reliable tool to measure the profitability of the companies. The company share price in 8.12% in 2005 and the company perform the work and profit allocate the outstanding of share of investor in 21.83% measure the profitability in 2007 but in 2008 the Fazal mill is decrease the share price -4.69% -9.65%in 2008 and 2009. Company are taken the loss in the year. They will not achieve the target of measure the profit but did the company to run the loss. Debit ratio Debt ratio is one the fundamental ratios used to determine the financial health of the firms. It tells that what is the level of total liabilities and assets of the firms. Debit ratio= Total liabilities X 100   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Total assets Textile mills Years 2005 2006 2007 2008 2009 Nishat Mill 48.83% 3.33% 31.45% 52.03% 63% Kohinoor Mill 132.05% 140.89% 119.23% 171.08% 312.05% Gul Ahmed Mill 0.93% 1.06% 0.85% 1.07% 0.98% Fazal Mill 1.38% 1.51% 1.57% 2.23% 1.56% Shams Mill 0.4% 1.04% 1.92% 2.39% 3.1% Nishat textile mill of Pakistan have 48.83% debt ratio in 2005 and 3.33% in 2006 respectively .it means that the liabilities are more than the asset. Debt ratio 31.45% in 2007 that the company is the asst is more than the liabilities. The ratio is 52.03%, 63.00% and the debt ratio is increase by the 2008 and 2009 the financial of firm health in total asst and total liabilities. Kohinoor textile mill 132.05% debt ratio in 2005 and 2006 is the debt ratio 140.89% will be increase the liability. 2007 debt ratio is decrease in 119.23% and the asset are increase and the liabilities are decrease but in 2008 the company performance is better ratio is 171.08%. And is higher the profit of Kohinoor mill company financial wealth in the level of asset and liabilities are increase by the 312.05% in 2009 and company performance is well better in 2009. Gul ahmed textile mill have 0.93% debt ratio in 2005 and 2006 which is 1.06% respectively it means that liabilities are under the asset and the asset increase in 2006but in 2007 to 2009 is in the ratio of 0.85% , 0.98% which was the liabilities are increase in the ratio. Fazal textile mill 1.38%, 1.51%, 1.57% and 2.23% in 2005 to 2008 and liabilities are decrease year by year, otherwise 2008 are asset and liabilities are increase mill wealth is strong but in 2009 ratio is 1.56% which compares by 2008 ratio is decrease in 2009. Shams mill have 0.4% debt ratio in 2005 and ratio raise by 3.1% in 2009. Mill perform the work is so good ratio has declined which means that whit the passage of time the difference between liabilities and asset is increasing. Total asset turnover Total Asset Turnover (TAT) is a ratio that deals with net sales and total assets. This ratio measures how well a firm is using its assets to generate revenue. Total asset turnover (TAT) = Net sales   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Average total assets Textile mills Years 2005 2006 2007 2008 2009 Nishat Mill 48.83 3.33 31.45 52.03 63 Kohinoor Mill 132.05 140.89 119.23 171.08 312.05 Gul Ahmed Mill 0.93 1.06 0.85 1.07 0.98 Fazal Mill 1.38 1.51 1.57 2.23 1.56 Shams Mill 0.4 1.04 1.92 2.39 3.1 Nishat textile mill Table shows that in total asset turnover, asst turnover mean the values 48.83 in2005 and 2006 is 3.33.both figures tells about the industries generate revenue is not equal to the total asset. In 2007 to 2009 total asset turnover value of 31.45, 63.00 is generate the revenue means to equal the total asset. Kohinoor textile mill 132.05 total asset turnover values in 2005 and 140.89 asset turnover value increase in 2006 but 2007 value of the asset turnover will be decrease. 2008 in the asset value of 171.08 which is greater than the previous. In 2009 the total asset turnover is increase 312.05 in the year. The firm using and generate the revenue of net sale. Gul ahmed textile mill total asset turnover 0.93 in 2005 and generate revenue of net sale divided by average of total asset but 2006 asset turnover is increase in1.06 that year. 2007 to 2009 textile mill was generating the revenue in total asset 0.85, 0.98 is increasing which compeer to2007. Fazal textile mill is total asset of turnover value 1.38, 1.51, 1.57 in three year value increase by normally of mills asset in 2005 to 2007. But 2008 was generating the revenue of total asset turnover 2.23 which is greater than the previous year. And 2009 ratio 1.56 is under 2008. Shams textile mill 0.4 in 2005 total asset turnover Total Asset Turnover (TAT) is a ratio is increase by the properly in four year 1.04, 1.92 , 2.39 ,3.1 the asset generate that deals with net sales and total assets for 2006 to 2009. This ratio measures how well a firm is using its assets to generate revenue in the 2009 Fixed asset turnover Textile mills have to invest in fixed assets to generate revenue. It may be in shape of land, machinery etc. Ratio of fixed and capital assets depends upon the type of industry. Fixed Asset Turnover (FAT) =     Ãƒâ€šÃ‚   Net sales  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚     X 100   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚      Average fixed assets Textile mills Years 2005 2006 2007 2008 2009 Nishat Mill 0.88% 0.77% 0.73% 0.68% 0.87% Kohinoor Mill 0.83% 0.17% 0.82% 0.85% 1.17% Gul Ahmed Mill 1.46% 1.85% 2.08% 2%% 2.28% Fazal Mill 1.52% 1.61% 1.29% 1.06% Shams Mill 1.91% 1.83% 2% 2.25% 2.84% Nish at textile mill in Pakistan demand for more fixed asset. Table show that in 2005 this ratio is 0.88%, whereas, in 2006 it was 0.77%. It show that the textile mill as a whole generates less revenue by using fixed asset in 2006 as compared to previous year. Is that ratio in 2007 to 2009 was 0.73%, 0.68%, 0.87%. nishat textile mill as a whole generates less revenue by using fixed asset in 2007 to 2009 which compared to previous year. The mill was earned the growth in the 2009 and they will establish better work in 2009. Kohinoor textile mill for fixed asset in 2005 and ratio is 0.83%. They will be a revenue decrease in 0.17% in 2006. Ktm is fixed asset turnover is higher in the previous year. The ratio increase in 2007 to 2009 fixed asset ratio is 0.82%, 1.17% in the generate revenue in earned by the year 2009. Gul ahmed textile mill demand for more fixed asset table that show in 2005 ratio is 1.46% whereas, in 2009 it was 2.28% ratio was show in the table. That ratio is increase in yearly basis and the fixed asset turns over would be higher in previous year. Fazal mill was the fixed asset ratio in 2006 is 1.52% and 2007 was 1.61% they will be increases the asset but in 2008 the ratio will decrease 1.29% and more decrease in 2009 in ratio 1.06%. Total asset turnover was in decline the asset for fazal mill. Shams textile mill demand for more fixed asset table that show in 2005 ratio is 1.19% whereas, in 2009 it was 2.84% ratio was show in the table. That ratio is increase in yearly basis and the fixed asset turns over would be higher in previous year.

Neutral Solution Definition - Chemistry Glossary

Neutral Solution Definition: An aqueous solution pH -7 Return to the Chemistry Glossary Index