Bacillus thuringiensis (Bt) is a spore forming (flash animation) bacterium that produces crystals protein (cry proteins), which are toxic to many species of insects.t is largely used in agriculture, especially organic farming. Bt is also used in urban aerial spraying programs, and in transgenic crops. To learn more about each of these topics, click on the corresponding link on the left.
Advantages and Limitations of Ratio Analysis. Financial ratio analysis is a useful tool for users of financial statement. It has following advantages: 1  It simplifies the financial statements.  It helps in comparing companies of different size with each other.
If current liabilities exceed current assets the current ratio will be less than 1. A current ratio of less than 1 indicates that the company may have problems meeting its short-term obligations. Some types of businesses can operate with a current ratio of less than one however. If inventory turns into cash much more rapidly than the accounts payable become due, then the firm's current ratio can comfortably remain less than one.