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.
Ratio analysis is the application of the tools (ratios) in a productive and efficient way with the aim of understanding relationships that exists amongst different variables. For optimal result, ratio analysis has to be combined with other management accounting tools like variance analysis and contribution analysis.