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Overall Rating
Learn the basics and beyond with this visual guide to the iPad, iPad Air, and iPad mini
Teach Yourself VISUALLY iPad 5th Editionis a clear, concise, image-rich guide to getting the most out of your iPad Air, iPad Pro or iPad mini running iOS 10. Designed to quickly get you the answers you need, this book cuts to the chase by skipping the long-winded explanations and breaks each task down into bite-sized pieces. You'll find step-by-step instruction for everything from the initial setup to working with key features, plus troubleshooting advice that can help you avoid a trip to the Apple Genius Bar. Helpful sidebars highlight tips and tricks that get things done faster, and plenty of full-color screenshots help you visualize the lesson at hand. New users will learn how to take advantage of all the iPad has to offer, and experienced users may discover techniques to streamline everyday tasks.
Now that you have this coveted device in your hands, you want to use every feature and maximize every capability. Teach Yourself VISUALLY iPad 5th Edition helps you do just that, walking you through each step in the iPad experience. You'll learn to:
" Get the most from any model of the iPad, iPad Air, or iPad mini
" Customize your iPad and connect with WiFi and Bluetooth
" Access music, videos, games, photos, books, and apps
" Set up your e-mail, browse the Web, and manage social media
" Troubleshoot and fix minor issues that arise
Tooling around on your own is fun, but you'll miss some of the lesser-known features that help make the iPad the superior device it is. This guide provides a visual tour, complete with expert instruction. If you're looking to get more out of your iPad, Teach Yourself VISUALLY iPad 5th Edition is essential reading.
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Google recognizes a unit of measure called a smoot, which is equal to 5'7", the height of MIT alum Oliver Smoot. more...
November 15 , 1867 : The world's first stock ticker debuted in New York City. more...
Learn something new every day
More Info... by email
Back yard ponds provide endless delight, providing a serene and beautiful setting for hours of enjoyment. But they aren't just something for areas with warm weather year-round. Even homeowners who live in a cold climate can enjoy a back yard pond with the addition of a pond heater. Keeping your pond warm, and keeping an opening in the ice during the most frigid months will help keep your pond healthy and your fish happy.
There are two types of pond heaters, submerged ones and floating ones. In addition to electric heaters, pond heaters are also available that use natural gas, or oil. A floating pond heater is designed to rest directly on top of the ice once your pond freezes. It melts a hole in the pond's ice cover, allowing gases to escape during colder months. A submerged pond heater is a device that sits under the water's surface and heats a larger area. The floating type of heater consumes less energy.
Winterizing your fish pond begins with monitoring the temperature. In addition to tailoring your fish's diet to the winter months, you will also want to change the water, and cover the pond with a mesh covering to keep out falling leaves. Once the ice starts to form, the mesh should be removed and your pond heater should be installed. The heater doesn't actually warm the water; rather, it is designed to keep ice from forming on the surface.
When it is cold enough for you to install your pond heater, you should also remove the pump for cleaning. The pump to a pond heater should be shut off during the freezing winter months. If the pump is left on, it will lower the pond's temperature and work against the pond heater; it will also hinder a fish's natural ability to slow down its metabolism to survive the winter.
You may also wish to cover a portion of the pond with a piece of plywood, to help heat the pond and prevent heat from escaping. When covering your pond, you must make sure that some space is left open for gases to escape.
Other things that can be done to help your fish survive center on aiding their diet. When the pond temperature drops below 70 degrees Fahrenheit, you will need to reduce the amount of protein they eat by switching to low-protein fish food. When the temperature drops below 60 degrees Fahrenheit, fish should eat wheat germ based food; and when the temperature dips below 50 degrees Fahrenheit, you can stop feeding them altogether.
You may also wish to prepare for unexpected emergencies and unusually cold spells by installing an uninterruptible power supply or generator to keep the pond heater going in the event of a power outage.
Post 4
We have used a pond heater in the past with our waterfall in operation. One year the fan tailed gold fish were fine the following year they died. We do not feed them. Three years ago we tried the heater alone and they died. The pond is about 400 gallons. Can a heater and pump be in operation together? What size heater would we need northern Iowa.
Post 3
I have a pond that is 18 inches deep and want to keep my fish in it through out the winter. I will use a pond heater for a 50 gallon pond. I live in the western NY area and hope it is possible.
Thank you Bill Lynott
Post 2
same size pond do I need a heater
Post 1
I have a 50 gallons pond which is 18" deep at one end. It is buried in the ground. Do I need a floating pond heater or on that goes on the bottom of the pond?
One of our editors will review your suggestion and make changes if warranted. Note that depending on the number of suggestions we receive, this can take anywhere from a few hours to a few days. Thank you for helping to improve wiseGEEK!

subset: commoncrawl


text: Suspense starts us off this week with their episode titled, The Clock And The Rope. That story first aired May 9, 1946. Then, Believe It Or Not tells us of a Game Of Chess. We close with The Damon Runyon Theatre, and Tobias The Terrible, their episode from October 3, 1948.


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Religious Minorities in Multan all set to observe Minorities' Day on August 11, Thursday. In this regard, Pakistan Democratic Party has organized a program to observe the day. The function will be followed by a "Peace Rally," as a gesture of solidarity and elevation of national harmony in the country.
Pakistan Minorities' Democratic Party has organized Minorities' Convention, which will be held at Raza Hall. Non-Muslims Pakistanis are expected to attend this convention in large number. This Minorities' Convention will be chaired by Abid Chand-Chairman of Pakistan Minorities' Democratic Party. Following the convention a "Peace and Solidarity Rally" is scheduled.
Also Read: PMTA urges State Minister for Education to thwart religion-based discrimination against Non-Muslim Pakistani students
Participants of the rally will hold a peaceful walk and pass through various roads of the city. Representatives of various faiths will be addressing the participants of the rally. Participants will be presented their demand of equal rights as Pakistani citizens. They will be raising their voices against surging religion based violence and discrimination. Pakistan Minorities' Democratic Party has chalked out a draft demanding constitutional rights of religious minorities in Pakistan.
National Minorities Day was celebrated for the very first time across the country on 11th August 2011. At that time, religious minorities organized various events while PPP government also celebrated the day with a pledge to safeguard fundamental rights, safety, security, honor, life, liberty and property of the minorities.
The founder of Pakistan Quaid-e-Azam Mohammad Ali Jinnah in his speech to Constituent Assembly on August 11, 1947, clearly laid down the outlines of the type of state he visualized. "You are free; you are free to go to your temples, you are free to go to your mosques or any other places of worship in this state of Pakistan. You may belong to any religion or caste or creed – that has nothing to do with the business of the state." The speech clearly indicated that Pakistan was to be a pluralist society.


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The Multi-talented artist, The-Dream, and Roc Nations executive, Lenny S, stopped by Sway in The Morning and talked about staying relevant in todays game to helping artists get into todays music industry.
With the atmosphere of the room being a breath of fresh air, the interview kicks off with Sway and The Dream, discussing the Dreams new single, "Summer Body" featuring Fabolous. As the interview goes on The Dream discusses the importance of being a great song-writer. The Dream compares being a songwriter to being a painter, and over time as the production changes its almost like working on a different type of canvas.
The-Dream also credits many different producers that have helped him grow as an artist. While discussing producers that have helped him grow as an artist, The Dream calls out Swizz Beatz and Timbaland to do a three round beat battle.
In the second clip of the interview The Dream and Lenny S talk about not being credited on features, the insight of being a signed artist, and the new show, Signed. The show, Signed, premiers on Wednesday, July 26h. "It's a way to make more money, especially when you align yourself with people that can get you there faster," said The Dream as he discusses what being signed can offer.
You can watch below as The Dream and Lenny S discuss the new show Signed and give insight on being a signed artist! You can also hear The Dream preview new music!
PT. 1 The Dream on Making Hits + Who Will Win… by SwaysUniverse
PT. 2 The-Dream on Not Being Credited on Jay-Z… by SwaysUniverse


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T1648M Mens Bonnington Lightweight Soft Shell Jacket
Men's wind and water resistant 96% polyester/ 4% spandex lightweight reversed dobby soft shell jacket. Features three exterior zippered pockets, inner storm flap and black brushed tricot inside collar for warmth. Adjustable Velcro cuffs and draw-cord bottom hem for a tailored fit. 1648


text:
If feeling anxious,
and stuck
sounds a bit
too familiar...
A Japanese spiritual practice that boosts personal balance and well-being through meditation & energy work.
We all want it: that state of ease and lightness where things seem to just flow. Relationships feel smooth and fulfilling. Work goes well and Monday mornings don't feel like a dreadful odyssey (OK, for the most part). And we get it. Sometimes. After a great yoga class. An amazing heart to heart with a close friend. A fantastic date. A great work meeting. A sound bath, or a massage. And then it goes away.
I know. I've been there. I'm Nathalie by the way. I worked most of my life in journalism and advertising and I was the queen of band-aid fixes, until the day they didn't work anymore (hello burnout!) I needed something sustainable. A practice that could transcend the meditation cushion or yoga mat and impact my daily life in a meaningful way.
And then I found Reiki. A Japanese spiritual practice that promotes balance through hands-on healing and meditation tools.
The practice is so hands-on—literally—that it was a great way to relax my body but also my brain. The warmth of the hands during Reiki treatments slowly melted stress away (bye bye chronic migraine!) and started to build more clarity and confidence. The fact that it made me sleep like a baby didn't hurt either.
As I dove deeper into the practice and its Japanese roots, I learned Reiki-based breathing techniques, visualizations and meditations that have transformed my life. Not in a fairy tale way perhaps, but in a profound way. They made me feel safe enough to become openhearted and know that—whatever happens—I can just sit with the issue with a deep conviction that somehow I'll be able to handle it. That's precious.
The other day I was smiling, very relaxed while leading a Reiki & Meditation Circle and one of the participants told me: "I can't believe people like you work in advertising."
And it made me think about how we believe that having a spiritual practice means leaving what we perceive as the "real world" behind, when spiritual practices are actually designed to allow us to thrive in our everyday endeavors, no matter what they are. So...
Are you ready to experience some Reiki goodness?
Here are your next steps:
Discount for bulk orders available.


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Plant Kingdom Facts
1. Cabbage contains 91 percent of water inside it.
2. In Arabic, fingers are called as banana.
3. Ginkgo biloba or Ginkgo is amongst the first living tree species on earth.
4. A bunch of bananas is known as hand and it contains ten to twenty bananas which are called as fingers.
5. There are more than 300,000 recognized species of plant in the world and this list is rising constantly.
6. Oak trees have more odds of being hit by the lightning as compared to any other type of tree.


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Square foot
Jump to navigation Jump to search
This article does not cite any sources. (October 2018) (Learn how and when to remove this template message)
The square foot (plural square feet; abbreviated sq. ft, sf, or ft2; also denoted by '2) is an imperial unit and U.S. customary unit (non-SI, non-metric) of area, used mainly in the United States and partially in Bangladesh, Canada, Ghana, Hong Kong, India, Malaysia, Nepal, Pakistan, Singapore and the United Kingdom.[citation needed] It is defined as the area of a square with sides of 1 foot.
Although the pluralisation is regular in the noun form, when used as an adjective, the singular is preferred. So, a flat measuring 700 square feet could be described as a 700 square-foot flat. This corresponds to common linguistic usage of foot.
1 square foot is equivalent to:
- 144 square inches (sq in)
- 1⁄9 square yard (sq yd)
- ≈0.09290304 square meters (symbol: m2)
1 acre is equivalent to 43,560 square feet.
See also[edit]
- Area (geometry)
- Conversion of units
- Cubic foot
- Metrication in Canada
- Miscellaneous Technical (Unicode) for a list of miscellaneous technical symbols and fonts which support the square foot symbol
- Orders of magnitude (area)
- Square (algebra), square root


text:
Allyum is a Corporate Finance boutique dedicated to mi-cap markets headquartered in Belgium, Brussels.
The company's activity is articulated over three business segments namely M&A operations, Financing activities and corporate finance advisory. Allyum offers its services to clients with an enterprise value between 5M€ and 300M€ and has developed a strong expertise for companies in the sectors of life sciences, technology, manufacturing, services, media and distribution.
Over the last years, Allyum fulfilled mandates for large corporations such as a German biotech (Sales 170M€, Advisory), a Belgian drugstores network (Sales 440€M, Advisory), a listed French multi services management company (Sales 25bn€, M&A).


text: Ezio Melotti <ezio.melotti at gmail.com> added the comment: The name dump and dumps exist to match the same API provided by pickle and marshal. I agree that a note marked as CPython implementation detail should be added. ---------- keywords: +easy -patch stage: -> needs patch versions: +Python 2.7, Python 3.2 _______________________________________ Python tracker <report at bugs.python.org> <http://bugs.python.org/issue12134> _______________________________________


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Book now
November 27 – 29, 2019
November 27 – 29, 2019
Ignite Your Life
This is our brand new Ignite Your Life program incorporating mindfulness, meditation and music!
Price is per person for your retreat experience which includes your 2 Night Yoga Retreat program, all meals during your stay, workshops and twin-share room.
If you're retreating on your own we will pair you up in a room with another retreater of the same gender.
Sold Out


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Simpler food this week, gang. If that is possible.
Saturday – Grilled Turkey Cheese Sandwiches and Tomato Soup
I think this is the first time that we have put meat in our grilled cheese sandwiches since our crusade began late last fall. Delicious. The tomato soup was 100% from a can, mixed with one can of milk. Fancy, right?
Monday – Chili Cheese Oven Fries and Salad
Trader Joe's Turkey Chili to the rescue! This really is one of our favorite staple items from there. We were originally going to have baked potatoes but I really wanted french fries. Easy enough swap.
Thursday – Green Chile Potato Soup
I've been reading Shay's personal blog for probably a year and a half now, but I have never cooked anything from her food blog. She plays a strong slow cooker game, and once I woke up and realized that, I decided it was time to start testing out a recipe each week so that we can get past Chicken In A Pot.
Truths: I only had one potato so I added a can of pinto beans. I only had half an onion instead of a whole because the rest of the bag had gone. This is just how it is sometimes.
However, I am pretty sure most of the flavor in this soup is supposed to come from the taco seasoning and the green chiles, so we lived! It was delightful!
Miscellaneous – Earth Cookies
Miscellaneous – Cadbury Mini-Egg Blondies
I made these for Easter even though Mom told me I didn't have to bring anything and Auntie Kim told me we were not assigned dessert (LOL I KNOW AUNTIE KIM). I brought them because it made me feel like somewhat of a human to contribute and act like everything was totally normal.


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SELECT SRT-RPT ASSIGN WORKSTATION-SORT. ... SD SRT-RPT. 01 SRT. 05 SRTKEY. .... SORT SRT-RPT ASCENDING KEY SRTKEY INPUT PROCEDURE 000-INPUT OUTPUT PROCEDURE 500-OUTPUT STOP RUN.If I create something similar to this but call it SRT-GPA, I can use it to sort this data? I've only ever seen the SORT with the procedure stuff done at the beginning of the procedure division. Can it be done anywhere in that division?
Message: RELEASE statement out of order. Program terminated. Cause: The RELEASE statement was not expected by SORT/MERGE. Either a SORT/MERGE was not active or the statement was issued out of sequence.I call my table load routine as the INPUT where I branch off and load the 2nd SORT. I call my SORT return routine as the OUTPUT for the 2nd SORT. Both of these routines are in the OUTPUT section.


text:
Tailor-Made Winter Break
1st November 2018 - 31st March 2019
The perfect get-away break where you get to choose what 'little indulgence' to include!
A sparkling celebration or pure pampering! You decide...
Relax and enjoy a good night's rest in a room in the main Hall or in one of our delightful Cottage Suites, start the day with a hearty cooked Welsh breakfast in the restaurant, dine in The Dining Room with an allowance of £47 per person towards the dinner menu, and make full use of the Bodysgallen Spa during your stay. From £330 per room per night (based on two sharing a double or twin bed room)...
Also included is ONE of the following treats per stay, which you select at the time of booking:
- Relaxing Champagne Afternoon Tea during your stay;
- Bottle of house Champagne in your room to welcome you upon arrival;
- A £35 voucher per person to use towards treatments in the Bodysgallen Spa during your stay.


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Our Vision
Animals lives are their right:
Founded in 2016, Surge is a grassroots animal rights organisation determined to create a world where compassion towards all non-human animals is the norm. Our aim is to spread awareness through campaigns, filmmaking and investigative work. Surge is committed to positive community building, teamwork and the abolition of animal use.
Our vision is a world in which all animals are free from human-inflicted oppression and violence, our vision is therefore of a vegan world. Surge focuses on veganism as we believe that it is through veganism that we'll collectively end the oppression of non-human animals.
Our philosophy is that change comes through education, campaigning and community building. Through our many projects and operations, our mission is to push animal rights forward into mainstream public thinking, as well as encouraging unity through community-based activism.
Ed Winters (known online as Earthling Ed) is the Co-Founder and Co-Director of Surge. Ed and the Surge team are based in London, England.


text:
My Customers Are Using iPhone/Android,But I'm a Microsoft Guy. Now What?
Play My Customers Are Using iPhone/Android,But I'm a Microsoft Guy. Now What?
You have invested a lot of your career into learning and building solutions on the Microsoft platform. But your customers are asking for solutions that target iPhone,iPad,and Android devices. Now What? How do you leverage your Microsoft skills,while supporting this new user base? How do you connect these devices to an existing Microsoft platform? What strategies do you need for data sync between the two? Is it possible to develop applications using Microsoft technology that spans all devices? In this session you'll learn how to integrate iPhone,iPad,and Android platforms into an existing Microsoft infrastructure. You'll walk away confident in knowing how to extend your existing applications and solutions to incorporate this new wave of mobile devices.
Download:Slides View Slides Online
Level:300 - Advanced
Right click to download this episode
Event HomepageTech·Ed North America 2011
More episodes in this series
The Ten Immutable Laws of Microsoft SharePoint Security
Related episodes
Developing Enterprise-Grade Mobile Solutions
Developing iPhone and iPad Apps that Leverage Windows Azure
Demystifying Cloud Computing
Patterns with Microsoft SharePoint
De-mystifying the Cloud
Patterns for Moving to the Cloud
Your Strategic IT Plan: The Impact of the Cloud and Software as a Service
Patterns for Moving to the Cloud
BOF @Lunch: Will Cloud Computing Change Your Life?
The Discussion
This was a very, very timely presentation for me. Thanks!
Is that Visual Studio 2010 running on MacOS X ??
I've never seen that before!
I want to run VS2010 on my IMac, what are you using?


text:
Creating Promising Futures Through Social Construction
Contact Us
c/ Alcalá, 117, bajo derecha
Madrid 28009 (Spain)
Phone: (34) 91 435 15 30
Email: [email protected]
Dr. Alicia Moreno is a clinical psychologist, coach and trainer specialized in systemic and narrative therapy. She began her graduate training and professional experience in the United States and has always enjoyed learning, sharing and working in international and multicultural environments. She has more than 20 years of experience both as a university professor and as a clinician, working with individuals, couples and families that consult for a variety of difficulties, conflicted relationships, or the impact of crises, life transitions or losses. Alicia has been the Director of the Master´s program in Marital and Family Therapy at Universidad Pontificia Comillas (Madrid) for 15 years and she presented her clinical and research work in international congresses. She teaches in graduate programs in several Spanish universities. She has a passion for participating in and creating collaborative contexts of learning, and is now developing her own training project for personal/ professional development and for practitioners (psychotherapists, social workers, coaches) who want to specialize in systemic and narrative approaches. The systemic approach has traditionally been her main framework, and in recent years she has developed a very close relationship with social constructionism and the narrative and collaborative practices. She is also interested in gender issues and how the social inequalities and normative discourses get played out in our lives, relationships and work.
Alicia has written several articles and book chapters on the applications of the systemic approach and the narrative model, gender issues and intervention strategies. Her most recent publication is "Manual de terapia sistémica. Principios y herramientas de intervención" (Handbook of systemic therapy. Intervention principles and tools). Madrid: Desclée de Brouwer, 2014. She edited the book, pioneer in Spain, brings together the main conceptual systemic tools, a detailed description of the different systemic and narrative models, and issues around training and supervision. She is the author of the chapter on Narrative therapy, and co-author of the chapters on Intergenerational therapy and Systemic therapeutic skills.
Download book´s table of contents, foreword by Carlos Sluzki and introduction:
Link to Amazon:
Reviews of the book for download:
Articles for download:
Download at:


text:
Neuroendocrine tumors develop in the cells of the neuroendocrine system, a network of glands throughout the body that produce hormones. Neuroendocrine tumors are rare, typically affecting 1 – 2 people per 100,000 people.
The different types of neuroendocrine tumors depend on the particular cells that are affected. They usually develop in the digestive system and the lungs. Approximately 38% of tumors are in the appendix, 23% in the ileum (also known as carcinoids), 13% in the rectum and 11.5% in the bronchi.
Symptoms of Neuroendocrine tumors
Neuroendocrine tumors may be slow growing (low grade or well differentiated) or rapidly growing (high grade or poorly differentiated). They may be functional (release hormones) or nonfunctional. When functional neuroendocrine tumors release a variety of hormones including a hormone called serotonin, a condition called carcinoid syndrome may occur. Symptoms most commonly associated with neuroendocrine tumors include flushing, diarrhea, weight loss, abdominal pain and cramping. Patients with carcinoid syndrome may also experience cardiac changes, which are caused from fibrotic damage to the heart. Usually a patient with carcinoid syndrome does not experience these symptoms until the tumor has spread within the body.
Other terms used for neuroendocrine tumors include
• Gastroenteropancreatic neuroendocrine tumors – tumors in the gut or pancreas
• Pancreatic neuroendocrine tumors – also known as islet cell cancer, or PNET
• Gastrointestinal neuroendocrine tumors – tumors that develop in the bowel, stomach or esophagus
• Pheochromocytoma of the adrenal gland
• Carcinoid tumors of the lung or intestinal tract
• Carcinoid Syndrome
• Gastrinoma, Insulinoma, Glucagonoma, VIPoma (vasoactive intestinal peptide tumor)
Treatment of neuroendocrine tumors
Treating neuroendocrine tumors can be a challenge due to the various types, locations in the body, the symptoms they produce and the diverse number of treatment modalities. Treatment is individualized to each patient but can include surgery, liver directed therapy, medications, and/or radiation.
When treating a rare, challenging cancer such as neuroendocrine cancer, it is important to have a team of healthcare professionals at your side who are experts in the disease and can collaborate to create a treatment plan individualized to each patient.
At Winship Cancer Institute of Emory University, we take this multidisciplinary approach with teams of expert medical oncologists, surgical oncologists, interventional oncologists, gastroenterologists, pulmonologists, endocrinologists, nurses, and dieticians ( just to name a few) to create a care plan unique to each patient.
About Bonnie Josaphs, RN, BSN, OCN
Ms. Josaphs received her Bachelor of Science in Nursing from the University of Delaware, Newark, Delaware in 2002. She has been practicing within Gastrointestinal (GI) Oncology since 2004. She specializes in gastrointestinal cancers which include cancers of the esophagus, liver, colon, rectum, pancreas, gallbladder and stomach.
Related Links
Tags: atlanta cancer trials, Atlanta trails, cancer, cancer trials, carcinoid tumors, Neuroendocrine, Neuroendocrine tumors, tumors, winship cancer, winship cancer institute, winship trials


text:
ITV's new logo has been ridiculed on Twitter with some suggesting it looks like a bottom or even an Ann Summers sex toy.
The new logo is part of a multi-million pound rebrand - the biggest revamp the flagship channel has undergone in 11 years.
The chameleon-like logo will change colour to match different programmes across the network.
ITV say it is a "warm, bold design based on a formalised version of human handwriting, comprising of five colours, in its static state".
However, many viewers don't agree, describing the design as "super disgusting".
@famousmales even went as far as congratulating his six-month-old nephew for designing the logo "using only wax crayons and some sick".
@WelshDalaiLama tweeted: "This is either the most complicated product you can buy at Ann Summers OR it's the new ITV logo. Can't decide which."
@TheMediaTweets said: "Leading opinions on ITV logo: 1) It looks like a bum 2) Looks like a kid did it 3) It's still better than London2012."
@mikeshaw101 wrote: "The new ITV logo looks like something a local charity would use after Debbie in marketing goes on a half-day photoshop course."
While Sophie Russell described the logo as "gross" and Tezzlah asked: "Who the hell designed that logo?!
As part of the rebrand ITV is also scrapping the '1' from its channel.
ITV Group Director of Marketing and Research, Rufus Radcliffe said: "In an ever more crowed market place, both domestically and internationally, the need for a modern, flexible brand identity that connects with our viewers and customers has never been more important.
"We are really excited to soon be unveiling a new identity that is as up-to-date, and relevant as our content. Big, bold and creatively ambitious, it will be true to our DNA as a brand at the heart of popular culture."
If you think ITV's logo is bad, take a look at some others below.


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Ratio analysis
Financial Ratios
Financial Ratios
Financial ratios are relationships determined from a company's financial information and used for comparison purposes. Examples include such often referred to measures as return on investment (ROI), return on assets (ROA), and debt-to-equity, to name just three. These ratios are the result of dividing one account balance or financial measurement with another. Usually these measurements or account balances are found on one of the company's financial statements—balance sheet, income statement, cashflow statement, and/or statement of changes in owner's equity. Financial ratios can provide small business owners and managers with a valuable tool with which to measure their progress against predetermined internal goals, a certain competitor, or the overall industry. In addition, tracking various ratios over time is a powerful means of identifying trends in their early stages. Ratios are also used by bankers, investors, and business analysts to assess a company's financial status.
Ratios are calculated by dividing one number by another, total sales divided by number of employees, for example. Ratios enable business owners to examine the relationships between items and measure that relationship. They are simple to calculate, easy to use, and provide business owners with insight into what is happening within their business, insights that are not always apparent upon review of the financial statements alone. Ratios are aids to judgment and cannot take the place of experience. But experience with reading ratios and tracking them over time will make any manager a better manager. Ratios can help to pinpoint areas that need attention before the looming problem within the area is easily visible.
Virtually any financial statistics can be compared using a ratio. In reality, however, small business owners and managers only need to be concerned with a small set of ratios in order to identify where improvements are needed.
It is important to keep in mind that financial ratios are time sensitive; they can only present a picture of the business at the time that the underlying figures were prepared. For example, a retailer calculating ratios before and after the Christmas season would get very different results. In addition, ratios can be misleading when taken singly, though they can be quite valuable when a small business tracks them over time or uses them as a basis for comparison against company goals or industry standards.
Perhaps the best way for small business owners to use financial ratios is to conduct a formal ratio analysis on a regular basis. The raw data used to compute the ratios should be recorded on a special form monthly. Then the relevant ratios should be computed, reviewed, and saved for future comparisons. Determining which ratios to compute depends on the type of business, the age of the business, the point in the business cycle, and any specific information sought. For example, if a small business depends on a large number of fixed assets, ratios that measure how efficiently these assets are being used may be the most significant. In general, financial ratios can be broken down into four main categories—1) profitability or return on investment; 2) liquidity; 3) leverage, and 4) operating or efficiency—with several specific ratio calculations prescribed within each.
Profitability ratios provide information about management's performance in using the resources of the small business. Many entrepreneurs decide to start their own businesses in order to earn a better return on their money than would be available through a bank or other low-risk investments. If profitability ratios demonstrate that this is not occurring—particularly once a small business has moved beyond the start-up phase—then entrepreneurs for whom a return on their money is the foremost concern may wish to sell the business and reinvest their money elsewhere. However, it is important to note that many factors can influence profitability ratios, including changes in price, volume, or expenses, as well as the purchase of assets or the borrowing of money. Some specific profitability ratios follow, along with the means of calculating them and their meaning to a small business owner or manager.
Gross profitability: Gross Profits/Net Sales—measures the margin on sales the company is achieving. It can be an indication of manufacturing efficiency, or marketing effectiveness.
Net profitability: Net Income/Net Sales—measures the overall profitability of the company, or how much is being brought to the bottom line. Strong gross profitability combined with weak net profitability may indicate a problem with indirect operating expenses or non-operating items, such as interest expense. In general terms, net profitability shows the effectiveness of management. Though the optimal level depends on the type of business, the ratios can be compared for firms in the same industry.
Return on assets: Net Income/Total Assets—indicates how effectively the company is deploying its assets. A very low return on asset, or ROA, usually indicates inefficient management, whereas a high ROA means efficient management. However, this ratio can be distorted by depreciation or any unusual expenses.
Return on investment 1: Net Income/Owners' Equity—indicates how well the company is utilizing its equity investment. Due to leverage, this measure will generally be higher than return on assets. ROI is considered to be one of the best indicators of profitability. It is also a good figure to compare against competitors or an industry average. Experts suggest that companies usually need at least 10-14 percent ROI in order to fund future growth. If this ratio is too low, it can indicate poor management performance or a highly conservative business approach. On the other hand, a high ROI can mean that management is doing a good job, or that the firm is undercapitalized.
Return on investment 2: Dividends +/− Stock Price Change/Stock Price Paid—from the investor's point of view, this calculation of ROI measures the gain (or loss) achieved by placing an investment over a period of time.
Earnings per share: Net Income/Number of Shares Outstanding—states a corporation's profits on a per-share basis. It can be helpful in further comparison to the market price of the stock.
Investment turnover: Net Sales/Total Assets—measures a company's ability to use assets to generate sales. Although the ideal level for this ratio varies greatly, a very low figure may mean that the company maintains too many assets or has not deployed its assets well, whereas a high figure means that the assets have been used to produce good sales numbers.
Sales per employee: Total Sales/Number of Employees—can provide a measure of productivity. This ratio will vary widely from one industry to another. A high figure relative to one's industry average can indicate either good personnel management or good equipment.
Liquidity ratios demonstrate a company's ability to pay its current obligations. In other words, they relate to the availability of cash and other assets to cover accounts payable, short-term debt, and other liabilities. All small businesses require a certain degree of liquidity in order to pay their bills on time, though start-up and very young companies are often not very liquid. In mature companies, low levels of liquidity can indicate poor management or a need for additional capital. Any company's liquidity may vary due to seasonality, the timing of sales, and the state of the economy. But liquidity ratios can provide small business owners with useful limits to help them regulate borrowing and spending. Some of the best-known measures of a company's liquidity include:
Current ratio: Current Assets/Current Liabilities—measures the ability of an entity to pay its near-term obligations. "Current" usually is defined as within one year. Though the ideal current ratio depends to some extent on the type of business, a general rule of thumb is that it should be at least 2:1. A lower current ratio means that the company may not be able to pay its bills on time, while a higher ratio means that the company has money in cash or safe investments that could be put to better use in the business.
Quick ratio (or "acid test"): Quick Assets (cash, marketable securities, and receivables)/Current Liabilities—provides a stricter definition of the company's ability to make payments on current obligations. Ideally, this ratio should be 1:1. If it is higher, the company may keep too much cash on hand or have a poor collection program for accounts receivable. If it is lower, it may indicate that the company relies too heavily on inventory to meet its obligations.
Cash to total assets: Cash/Total Assets—measures the portion of a company's assets held in cash or marketable securities. Although a high ratio may indicate some degree of safety from a creditor's viewpoint, excess amounts of cash may be viewed as inefficient.
Sales to receivables (or turnover ratio): Net Sales/Accounts Receivable—measures the annual turnover of accounts receivable. A high number reflects a short lapse of time between sales and the collection of cash, while a low number means collections take longer. Because of seasonal changes this ratio is likely to vary. As a result, an annual floating average sales to receivables ratio is most useful in identifying meaningful shifts and trends.
Days' receivables ratio: 365/Sales to receivables ratio—measures the average number of days that accounts receivable are outstanding. This number should be the same or lower than the company's expressed credit terms. Other ratios can also be converted to days, such as the cost of sales to payables ratio.
Cost of sales to payables: Cost of Sales/Trade Payables—measures the annual turnover of accounts payable. Lower numbers tend to indicate good performance, though the ratio should be close to the industry standard.
Cash turnover: Net Sales/Net Working Capital (current assets less current liabilities)—reflects the company's ability to finance current operations, the efficiency of its working capital employment, and the margin of protection for its creditors. A high cash turnover ratio may leave the company vulnerable to creditors, while a low ratio may indicate an inefficient use of working capital. In general, sales five to six times greater than working capital are needed to maintain a positive cash flow and finance sales.
Leverage ratios look at the extent to which a company has depended upon borrowing to finance its operations. As a result, these ratios are reviewed closely by bankers and investors. Most leverage ratios compare assets or net worth with liabilities. A high leverage ratio may increase a company's exposure to risk and business downturns, but along with this higher risk also comes the potential for higher returns. Some of the major measurements of leverage include:
Debt to equity ratio: Debt/Owners' Equity—indicates the relative mix of the company's investor-supplied capital. A company is generally considered safer if it has a low debt to equity ratio—that is, a higher proportion of owner-supplied capital—though a very low ratio can indicate excessive caution. In general, debt should be between 50 and 80 percent of equity.
Debt ratio: Debt/Total Assets—measures the portion of a company's capital that is provided by borrowing. A debt ratio greater than 1.0 means the company has negative net worth, and is technically bankrupt. This ratio is similar, and can easily be converted to, the debt to equity ratio.
Fixed to worth ratio: Net Fixed Assets/Tangible Net Worth—indicates how much of the owner's equity has been invested in fixed assets, i.e., plant and equipment. It is important to note that only tangible assets (physical assets like cash, inventory, property, plant, and equipment) are included in the calculation, and that they are valued less depreciation. Creditors usually like to see this ratio very low, but the large-scale leasing of assets can artificially lower it.
Interest coverage: Earnings before Interest and Taxes/Interest Expense—indicates how comfortably the company can handle its interest payments. In general, a higher interest coverage ratio means that the small business is able to take on additional debt. This ratio is closely examined by bankers and other creditors.
By assessing a company's use of credit, inventory, and assets, efficiency ratios can help small business owners and managers conduct business better. These ratios can show how quickly the company is collecting money for its credit sales or how many times inventory turns over in a given time period. This information can help management decide whether the company's credit terms are appropriate and whether its purchasing efforts are handled in an efficient manner. The following are some of the main indicators of efficiency:
Annual inventory turnover: Cost of Goods Sold for the Year/Average Inventory—shows how efficiently the company is managing its production, warehousing, and distribution of product, considering its volume of sales. Higher ratios—over six or seven times per year—are generally thought to be better, although extremely high inventory turnover may indicate a narrow selection and possibly lost sales. A low inventory turnover rate, on the other hand, means that the company is paying to keep a large inventory, and may be overstocking or carrying obsolete items.
Inventory holding period: 365/Annual Inventory Turnover—calculates the number of days, on average, that elapse between finished goods production and sale of product.
Inventory to assets ratio Inventory/Total Assets—shows the portion of assets tied up in inventory. Generally, a lower ratio is considered better.
Accounts receivable turnover Net (credit) Sales/Average Accounts Receivable—gives a measure of how quickly credit sales are turned into cash. Alternatively, the reciprocal of this ratio indicates the portion of a year's credit sales that are outstanding at a particular point in time.
Collection period 365/Accounts Receivable Turnover—measures the average number of days the company's receivables are outstanding, between the date of credit sale and collection of cash.
Although they may seem intimidating at first glance, all of the aforementioned financial ratios can be derived by simply comparing numbers that appear on a small busi-ness's income statement and balance sheet. Small business owners would be well-served by familiarizing themselves with ratios and their uses as a tracking device for anticipating changes in operations.
Financial ratios can be an important tool for small business owners and managers to measure their progress toward reaching company goals, as well as toward competing with larger companies. Ratio analysis, when performed regularly over time, can also help small businesses recognize and adapt to trends affecting their operations. Yet another reason small business owners need to understand financial ratios is that they provide one of the main measures of a company's success from the perspective of bankers, investors, and business analysts. Often, a small business's ability to obtain debt or equity financing will depend on the company's financial ratios.
Despite all the positive uses of financial ratios, however, small business managers are still encouraged to know the limitations of ratios and approach ratio analysis with a degree of caution. Ratios alone do not make give one all the information necessary for decision making. But decisions made without a look at financial ratios, the decision is being made without all the available data.
see also Balance Sheets; Cash Flow Statements; Income Statements; Return on Assets
Casteuble, Tracy. "Using Financial Ratios to Assess Performance." Association Management. July 1997.
Clark, Scott. "Financial Ratios Hold the Key to Smart Business." Birmingham Business Journal. 11 February 2000.
Clark, Scott. "You Can Read the Tea Leaves of Financial Ratios." Birmingham Business Journal. 25 February 2000.
Gil-Lafuente, Anna Maria. Fuzzy Logic In Financial Analysis. Springer, 2005.
Hey-Cunningham, David. Financial Statements Demystified. Allen & Unwin, 2002.
Taulli, Tom. The Edgar Online Guide to Decoding Financial Statements. J. Ross Publishing, 2004.
Hillstrom, Northern Lights
updated by Magee, ECDI
Financial Ratios
Financial Ratios
Financial ratios are one of the most common tools of managerial decision making. A ratio is the comparison of one number to another—mathematically, a simple division problem. Financial ratios involve the comparison of various figures from financial statements in order to gain information about a company's performance. It is the interpretation, rather than the calculation, that makes financial ratios a useful tool for business managers. Ratios may serve as indicators, clues, or red flags regarding noteworthy relationships between variables used to measure the firm's performance in terms of profitability, asset utilization, liquidity, leverage, or market valuation.
There are basically two uses of financial ratio analysis: to track individual firm performance over time, and to make comparative judgments regarding firm performance. Firm performance is evaluated using trend analysis—calculating individual ratios on a per-period basis, and tracking their values over time. This analysis can be used to spot trends that may be cause for concern, such as an increasing average collection period for outstanding receivables or a decline in the firm's liquidity status. In this role, ratios serve as red flags for troublesome issues, or as benchmarks for performance measurement.
Another common usage of ratios is to make relative performance comparisons. For example, comparing a firm's profitability to that of a major competitor or observing how the firm stacks up versus industry averages enables the user to form judgments concerning key areas such as profitability or management effectiveness. Financial ratios are used by parties both internal and external to the firm. External users include security analysts, current and potential investors, creditors, competitors, and other industry observers. Internally, managers use ratio analysis to monitor performance and pinpoint strengths and weaknesses from which specific goals, objectives, and policy initiatives may be formed.
Perhaps the type of ratios most often used and considered by those outside a firm are profitability ratios. Profitability ratios provide measures of profit performance that serve to evaluate the periodic financial success of a firm. One of the most widely-used financial ratios is net profit margin, also known as return on sales.
Return on sales provides a measure of bottom-line profitability. For example, a net profit margin of 6 percent means that for every dollar in sales, the firm generated six cents in net income.
Two other margin measures are gross profit margin and operating margin.
Gross margin measures the direct production costs of the firm. A gross profit margin of 30 percent would indicate that for each dollar in sales, the firm spent seventy cents in direct costs to produce the good or service that the firm sold.
Operating margin goes one step further, incorporating nonproduction costs such as selling, general, and administrative expenses of the firm. Operating profit is also commonly referred to as earnings before interest and taxes, or EBIT. An operating margin of 15 percent would indicate that the firm spent an additional fifteen cents out of every dollar in sales on nonproduction expenses, such as sales commissions paid to the firm's sales force or administrative labor expenses.
Two very important measures of the firm's profitability are return on assets and return on equity.
Return on assets (ROA) measures how effectively the firm's assets are used to generate profits net of expenses. An ROA of 7 percent would mean that for each dollar in assets, the firm generated seven cents in profits. This is an extremely useful measurement for any firm's management
|Table 1
Profitability Ratios
|Gross profit margin
|Return on assets
|Operating margin
|Return on equity
|Net profit margin
performance as it is the job of managers to utilize the assets of the firm to produce profits.
Return on equity (ROE) measures the net return per dollar invested in the firm by the owners, the common shareholders. An ROE of 11 percent means the firm is generating an eleven-cent return per dollar of net worth.
In each of the profitability ratios mentioned above, the numerator in the ratio comes from the firm's income statement. Hence, these are measures of periodic performance, covering the specific period reported in the firm's income statement. Therefore, the proper interpretation for a profitability ratio such as an ROA of 11 percent would be that, over the specific period (such as fiscal year 2004), the firm returned eleven cents on each dollar of asset investment.
Asset utilization ratios provide measures of management effectiveness. These ratios serve as a guide to critical factors concerning the use of the firm's assets, inventory, and accounts receivable collections in day-to-day operations. Asset utilization ratios are especially important for internal monitoring concerning performance over multiple periods, serving as warning signals or benchmarks from which meaningful conclusions may be reached on operational issues. An example is the total asset turnover (TAT) ratio.
This ratio offers managers a measure of how well the firm is utilizing its assets in order to generate sales revenue. An increasing TAT would be an indication that the firm is using its assets more productively. For example, if the TAT for 2003 was 2.2×, and for 2004 it was 3×,the interpretation would follow that in 2004, the firm generated three dollars in sales for each dollar of assets, and an additional eighty cents in sales per dollar of asset investment over the previous year. Such change may be an indication of increased managerial effectiveness.
A similar measure is the fixed asset turnover (FAT) ratio.
Fixed assets (such as plant and equipment) are often more closely associated with direct production than are current assets (such as cash and accounts receivable), so many analysts prefer this measure of effectiveness. A FAT of 1.6× would be interpreted as the firm generating $1.60 in sales for every $1.00 it had in fixed assets.
Two other asset utilization ratios concern the effectiveness of a firm's asset management. Inventory is an important economic variable for management to monitor since dollars invested in inventory have not yet resulted in any return. Inventory is an investment, and it is important for the firm to maximize its inventory turnover. The inventory turnover ratio is used to measure this aspect of performance.
Cost of goods sold (COGS) derives from the income statement and indicates the expense dollars attributed to the actual production of goods sold during a specified period. Inventory is an asset on the balance sheet. Because the balance sheet represents the firm's assets and liabilities at one point in time, an average figure is often used from two successive balance sheets. Managers attempt to increase this ratio, since a higher turnover ratio indicates that the firm is going through its inventory more often due to higher sales. A turnover ratio of 4.75×, or 475 percent, means the firm sold and replaced its inventory stock more than four and one-half times during the period measured on the income statement.
One of the most critical ratios that management must monitor is days sales outstanding (DSO), also known as average collection period.
This represents a prime example of the use of a ratio as an internal monitoring tool. Managers strive to minimize the firm's average collection period, since dollars received from customers become immediately available for reinvestment. Periodic measurement of the DSO will "red flag" a lengthening of the firm's time to collect outstanding accounts before customers get used to taking longer to pay. A DSO of 36 means that, on average, it takes 36 days to collect on the firm's outstanding
|Table 2
Asset Utilization Ratios
|Total asset turnover
|Days sales outstanding
|Inventory turnover
|Fixed asset turnover
accounts. This is an especially critical measure for firms in industries where extensive trade credit is offered, but any company that extends credit on sales should be aware of the DSO on a regular basis.
Leverage ratios, also known as capitalization ratios, measure the firm's use of debt financing. These are extremely important for potential creditors who are concerned with the firm's ability to generate the cash flow necessary to make interest payments on outstanding debt. Thus, these ratios are used extensively by analysts outside the firm to make decisions concerning the provision of new credit or the extension of existing credit. It is also important for management to monitor the firm's use of debt financing. The commitment to service outstanding debt is a fixed cost to a firm, resulting in decreased flexibility and higher break-even production rates. Therefore, the use of debt financing increases the risk associated with the firm. Managers and creditors must constantly monitor the trade-off between the additional risk that comes with borrowing money and the increased opportunities that new capital provides. Leverage ratios provide a means of such monitoring.
Perhaps the most straightforward measure of a firm's use of debt financing is the total-debt ratio.
There are only two ways to finance the acquisition of any asset: debt (using borrowed funds) and equity (using funds from internal operations or selling stock in the company); total debt ratio covers both. A debt ratio of 35 percent means that, for every dollar of assets the firm has, thirty-five cents were financed with borrowed money. The natural corollary is that the other sixty-five cents came from equity financing. This is known as the firm's capital structure—35 percent debt and 65 percent equity. Greater debt means greater leverage, and more leverage means more risk. How much debt is too much is highly subjective, and opinions vary from one manager to another. To a large extent, the nature of the business will determine debt risk. Large manufacturers, who require heavy investment in fixed plant and equipment, will require higher levels of debt financing than will service firms such as insurance or advertising agencies.
The total debt of a firm consists of both long- and short-term liabilities. Short-term (or current) liabilities are often a necessary part of daily operations and may fluctuate regularly depending on factors such as seasonal sales. Many creditors prefer to focus their attention on the firm's use of long-term debt. Thus, a common variation on the total debt ratio is the long-term debt ratio, which does not incorporate current liabilities in the numerator.
Similarly, many analysts prefer a direct comparison of the firm's capital structure. Such a measure is provided by the debt-to-equity ratio.
This is perhaps one of the most misunderstood financial ratios, as many confuse it with the total debt ratio. A debt-to-equity ratio of 45 percent would mean that for each dollar of equity financing, the firm has 45 cents in debt financing. This does not mean that the firm has 45 percent of its total financing as debt; debt and equity percentages, together, must sum to one (100 percent of the firm's total financing). A little algebra will illustrate this point. Let x = the percent of equity financing (in decimal form), so 0.45x is the percent of debt financing. Then x + 0.45 x = 1, and x = 0.69. So, a debt to equity ratio of 45 percent indicates that each dollar of the firm's assets is financed with sixty-nine cents of equity and thirty-one cents of debt. The point here is to caution against confusing the interpretation of the debt-to-equity ratio with that of the total debt ratio.
Two other leverage ratios that are particularly important to the firm's creditors are the times-interest-earned and the fixed-charge coverage ratios. These measure the firm's ability to meet its on-going commitment to service debt previously borrowed. The times-interest-earned (TIE) ratio, also known as the EBIT (earnings before interest and tax) coverage ratio, provides a measure of the firm's ability to meet its interest expenses with operating profits.
For example, a TIE of 3.6× indicates that the firm's operating profits from a recent period exceeded the total interest expenses it was required to pay by 360 percent. The higher this ratio, the more financially stable the firm and the greater the safety margin in the case of fluctuations
|Table 3
Leverage Ratios
|Total debt ratio
|Times interest earned
|Long-term debt ratio
|Fixed charge coverage
|Debt-to-equity ratio
in sales and operating expenses. This ratio is particularly important for lenders of short-term debt to the firm, since short-term debt is usually paid out of current operating revenue.
Similarly, the fixed charge coverage ratio, also known as the debt service coverage ratio, takes into account all regular periodic obligations of the firm.
The adjustment to the principal repayment reflects the fact that this portion of the debt repayment is not tax deductible. By including the payment of both principal and interest, the fixed charge coverage ratio provides a more conservative measure of the firm's ability to meet fixed obligations.
Managers and creditors must closely monitor the firm's ability to meet short-term obligations. The liquidity ratios are measures that indicate a firm's ability to repay short-term debt. Current liabilities represent obligations that are typically due in one year or less. The current and quick ratios are used to gauge a firm's liquidity.
A current ratio of 1.5× indicates that for every dollar in current liabilities, the firm has $1.50 in current assets. Such assets could, theoretically, be sold and the proceeds used to satisfy the liabilities if the firm ran short of cash. However, some current assets are more liquid than others. Obviously, the most liquid current asset is cash. Accounts receivable are usually collected within
|Table 4
Liquidity Ratios
|Current ratio
|Quick ratio
one to three months, but this varies by firm and industry. The least liquid of current assets is often inventory. Depending on the type of industry or product, some inventory has no ready market. Since the economic definition of liquidity is the ability to turn an asset into cash at or near fair market value, inventory that is not easily sold will not be helpful in meeting short-term obligations. The quick (or acid test) ratio incorporates this concern.
By excluding inventories, the quick ratio is a more strident liquidity measure than the current ratio. It is a more appropriate measure for industries that involve long product production cycles, such as manufacturing.
Managers and investors are interested in market ratios, which are used in valuing the firm's stock. The price-earnings ratio and the market-to-book value ratio are often used in the valuation analysis. The price/earnings ratio, universally known as the PE ratio, is one of the most heavily-quoted statistics concerning a firm's common stock. It is reported in the financial pages of newspapers, along with the current value of the firm's stock price.
Caution is warranted in the calculation of PE ratios. Analysts use two different components in the denominator: trailing earnings and forecast earnings. Trailing earnings refer to the firm's reported earnings, per share, over the last twelve months of operation. Forecast earnings are based on security analyst forecasts of what they expect the firm to earn in the coming twelve-month period. Neither definition is more correct than the other; one should simply pay attention to which measure is used when consulting published PE ratios. A PE ratio of 16 means investors are willing to pay $16 for $1 worth of earnings. PE ratios are used extensively, on a comparative basis, to analyze investment alternatives. In investment lingo, the PE ratio is often referred to as the firm's "multiple." A high PE is often indicative of investors' belief that the firm has very promising growth prospects, while firms in more mature industries often trade at lower multiples.
A related measure used for valuation purposes is the market-to-book value ratio. The book value of a firm is defined as:
|Table 5
Market Value Ratios
|Price/earnings ratio
|Market-to-book ratio
Technically, the book value represents the value of the firm if all the assets were sold off, and the proceeds used to retire all outstanding debt. The remainder would represent the equity that would be divided, proportionally, among the firm's shareholders. Many investors like to compare the current price of the firm's common stock with its book, or break-up, value.
This is also known as the price/book ratio. If the ratio is greater than one, which is often the case, then the firm is trading at a premium to book value. Many investors regard a market-to-book ratio of less than one an indication of an undervalued firm. Interpretation of market ratios—high PEs versus low PEs—is highly subjective. Nonetheless, these measures provide information that is valued both by managers and investors regarding the market price of a firm's stock.
Common size ratios are used to contrast and compare the financial statements of large and small enterprises. Using the common size ratio, an analyst can determine which variables and which trends are affecting businesses of all sizes, and which of these is affecting small business more than larger business (and vice versa). Common size ratios are used to compare data about inventory, total assets, cost of goods sold, gross profit, overhead and production costs, and overall yearly revenue from one firm to another, usually one significantly larger than the other.
The comparison of one company to another company using common size ratios is sometimes called a cross-sectional analysis, and will include industry averages to draw a comparison for both entities. Often the common size ratio will use comparative data about an industry's leader by which to compare another smaller, more modest operation to see how it might be progressing.
Financial ratios represent tools for insight into the performance, efficiency, and profitability of a firm. Ratio calculation and interpretation can be confusing. For example, if someone refers to a firm's profit margin, are they referring to gross profit margin, operating margin, or net profit margin? Is debt ratio a reference to total debt ratio, long-term debt ratio, or debt-to-equity ratio? Confusing these can make the use of ratio analysis a frustrating experience.
Financial ratios should be interpreted with care. A net profit margin of 12 percent may be outstanding for one type of industry and mediocre to poor for another. This highlights the fact that individual ratios should not be interpreted in isolation. Trend analyses should include a series of identical calculations, such as following the current ratio on a quarterly basis for two consecutive years. Ratios used for performance evaluation should always be compared to some benchmark, either an industry average or the identical ratio for the industry leader.
Another factor in ratio interpretation is identifying whether individual components, such as net income or current assets, originate from the firm's income statement or balance sheet. The income statement reports performance over a specified time period, while the balance sheet gives static measurement at a single point in time. These issues should be recognized when interpreting the results of ratio calculations.
Despite these issues, financial ratios are useful for internal and external evaluations of a firm's performance. A working knowledge and ability to use and interpret ratios remains a fundamental aspect of effective financial management. Financial ratios were widely used and highly valued during the stock market decline of 2000, when the bottom dropped out of the soaring "dot.com" economy. Throughout the long run-up, some financial analysts warned that the stock prices of many technology companies—particularly Internet start-up businesses—were overvalued based on the traditional rules of ratio analysis. Yet investors largely ignored such warnings and continued to flock to these companies in hopes of making a quick return.
Conversely, the 2008 crossroads in energy and fuel management—and China's growing need for oil and other raw materials—has been largely forecasted and interpreted using financial ratios. Investors and analysts alike have weathered rough parts of this supply and demand crisis by evaluating market circumstances with ratios and facing the truth rather than ignoring it.
In the end, it becomes clear that the old rules still apply, and that financial ratios remain an important means of measuring, comparing, and predicting a firm's performance.
SEE ALSO Balance Sheets; Cash Flow Analysis and Statement; Financial Issues for Managers; Income Statements
Fridson, Martin, and Fernando Alvarez. Financial Statement Analysis: A Practitioner's Guide. New York: John Wiley, 2002.
Harrington, Diana R. Corporate Financial Analysis: Decisions in a Global Environment. 4th ed. Chicago: Richard D. Irwin, Inc., 1993.
Helfert, Erich A. Techniques of Financial Analysis: A Modern Approach. 9th ed. Chicago: Richard D. Irwin, Inc., 1997.
NetMBA.com. "Financial Ratios." Available from: http://www.netmba.com/finance/financial/ratios.
NetMBA.com. "Common Size Financial Statements." Available from: http://www.netmba.com/finance/statements/commonsize/.
Soros, George. The New Paradigm for Financial Markets: The Credit Crash of 2008 and What It Means. New York: PublicAffairs, Perseus Books, 2008.


text:
Lahore: Deputy Chief Minister of Indian Punjab, Sukhbir Singh Badal alongwith his 45-member delegation left for India through Wahga Border today. Speaker Punjab Assembly Rana Iqbal Ahmad Khan and member provincial assembly Syed Zaeem Hussain Qadri saw off the delegation at Wahga Border. A smartly contingent of Punjab police presented guard of honour to the Indian delegation.
Talking to media on the occasion, Sukhbir Singh Badal termed his visit very successful and useful and added that Punjab government won their hearts through excellent hospitality. He said that very good beginnings of friendship have started between both the countries and expressed the hope that important progress in the Pak-India relations would be witnessed in the next four months. Sukhbir Singh said that Chief Minister Shahbaz Sharif has set up a committee for strengthening trade and cultural relations between the two provinces. He said that we have extended invitation to Chief Minister Punjab Shahbaz Sharif to visit Indian Punjab next month which he has accepted. He said that the proposal regarding holding sports competitions between members assembly of Indian and Pakistani Punjab has been accepted whereas a proposal of opening consulate offices of both the countries in Amritsar and Lahore is also under consideration.
Sukhbir Sindh Badal said that vast opportunities of cooperation in tourism sector exist between both the countries. He said that trade benefits can be obtained by covering only 20km distance instead of trade with other countries. Wife of Deputy Chief Minister of Indian Punjab and cabinet members also expressed their positive views about Punjab government on their warmth welcome.


text:
Boston in 48 Hours/
This weekend was a joyful whirlwind.
Our dear friends Elliot and Lena came in town to visit and we had a grand time showing off our favorite parts of Beantown. It was 48 hours of serious touring, and it was bittersweet to realize that this would be the last time that we show any of our friends around Boston while we still live here. With our move coming up at the end of the month, we will be bouncing around a few cities (and countries!) this summer and then finally landing in NYC in August. That realization made this weekend all the sweeter.
Spending this weekend with our friends made me realize that many people are weekend travelers. They want to see the best of a city in about 2 days. Since I've lived in Boston for about 2 years now, I thought I would share my favorite itinerary for Boston's sights. If you have an inkling to visit Boston for a weekend but aren't sure quite what to do or where to go, look no further. I've got your back. Here's a doable (haha, sort of) itinerary to give you the highest points of Boston:
Friday Eve.
// Arrive Boston. It's dinnertime. Best spots in Harvard Square are Russell House (American-style pub), Park (delicious Northeastern vibe), Bertucci's (slammin' Italian pizza, I don't care that it's a chain), Wagamama (Japanese fusion with delicious fresh juices). Any of these will do. Note: If you're rolling in the benjamins, stay at the Charles Hotel. If you're not quite rollin', stay at The Inn at Harvard, or if you're lucky enough, crash on your friends' couch.
// Whoopie Pies at Clover Food Lab. These are made fresh, only on Fridays, and GOOOOD. Don't miss this simple and satisfying dessert.
// Drinks at John Harvards. Order the sampler, it's always changing and always good. Look around the bar tables and get a feel for the college students in this joint. Pretend you're in a finals club (Harvard's version of a frat) and attempt to sneak into one of their parties. Obviously.
// Drinks and Live Music at the Plough and Stars, conveniently located within a super short walking distance to our apartment. Order the Dark and Stormy. You won't be disappointed.
// Coffee, my Mango Coconut Baked Oatmeal and H20. You will need it for the following:
// Freedom Trail Run. This 5k-length running tour of the 17 most historical spots in Boston gives you all the history you want, at a quickened pace (it would take hours to walk all the noteworthy touring spots) and this all happens before lunch. It might be hard to pull yourself out of bed after staying out until 2am the night before but it is totally worth it. You will feel so efficient, fit and like you learned a ton. But not too much.
Note: I've done this run about 7-8 times by now and it is the best tour by far. Tell Eddie-O that the Hales sent you, he is such a doll.
// Harpoon Brewery Tour. After running for 2 hours straight, give yourself a bit of a break and cab it over to this brewery on the Harbor. We waited in line for a few minutes, devoured some of Harpoon's famous German-style hot pretzels and seasonal watermelon ale, and took a delightful tour of the brewery. So. Worth it.
// Wipe the pretzel crumbs off your face. You will need a shower by now. So head back to your hotel/crash pad and take one. Bring a lightweight coat for the second half of your day.
// Tour Harvard Business School. You don't have to do this, but since it's my husband's new Alma Mater, our friends wanted to see what it was all about. You could sub in this time and take a tour of Fenway Park or walk Newbury Street. But I'm not gonna lie, the school is impressively pretty. And if you're there in the spring time, you will probably get to see the hundreds of bunny rabbits frolicking all over the campus. I have a strong theory that the school places them there purposefully, because they really add to the precious vibe of the campus. Of course Harvard would have quaint bunny rabbits blanketing their green grasses.
// Early dinner at Giacamo's in the South End. Delicious authentic Italian for affordable prices. Get the calamari. And the house pasta sauce is the best. You can make a reservation here (unlike a lot of spots in Boston), so DO IT.
// Post dinner walk in the South End towards Back Bay. We walked towards Copley Plaza and saw the Boston Marathon Bombing Memorial. Couldn't stay too long because it was still really intense and a bit too fresh on all our minds.
// Subway to the North End. This is the legit Italian district in Boston, and it is a thriving mini-metropolis of bakeries, restaurants, bars and street musicians. It's a must-see, especially since Paul Revere's House and the Old North Church are located here.
// Cannolis at Mike's Pastry. You will be ridiculed if you come to Boston and don't eat here. Bring cash. And bring your brute face; you've got to find a table in this cramped place and you won't get one by being syrupy sweet.
// Stanza dei Sigari is a cigar parlor next to Mike's. Only if you're into that kind of thing.
// Sleeeeeeeeep.
10am // Brunch at Grafton Street. So delicious. Order the seasonal cocktail, it's out of this world. You could also try out Cafe Luna or Henrietta's Table, but make sure to make a reservation a few days in advanced.
// May Day Street Fair in Harvard Square completely distracted us, but it was a lot of fun. Vendors galore.
// Subway to Park Street. Walk around the Boston Common (America's oldest established park) and the Boston Public Gardens (my personal favorite outdoor spot in Boston) because it's totally gorgeous. Feel free to stop by the Cheers bar along the side of the Garden.
// Walk down Charles Street in Beacon Hill. This is the ritzier area of the city, lots of lovely brownstones and boutiques. Imagine that you're one of the fancy people who live here with a little dog. Walk towards the water and find your way on to the Esplanade, a peninsula that juts out into the Charles River.
// Enjoy your last sweet treat in Boston at Berryline in Harvard Square. This is a local frozen yogurt place that has new flavors every week, like fruity pebbles and basil-blueberry. Out of this world. I probably live a bit too close to this place, in all honesty.
Wrap it Up.
I imagine you will be jumping on a flight back to your hometown on Sunday evening. Hopefully this weekend is chock-full of all the good stuff you would want to see in Boston. I think it's a comprehensive, but doable, itinerary. Boston is a resilient, proud and classy town and there is obviously so much more to do than can be accomplished in 48 hours. A few items that would be worthwhile add-ons (in my entirely biased opinion) are Berklee College of Music, the Boston Public Library, the Minuteman Biking Trail and the Haymarket. Anything historical that I haven't specifically mentioned is most likely covered in the Freedom Trail Running Tour.
Have you ever been to Boston? Anything you would add to this list?


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My 10 minute play "A Date with an Anime Princess" will be presented by Carrollwood Players as part of their One Act Weekend on August 26 – 28, 2011.
The backstory for the play involves Princess Luna Kitty, a fictional anime series about a schoolgirl who is also a warrior princess. Sound familiar? I wanted to write a comedy and "Anime Princess" is what came out.
Of course, an anime needs a theme song, so I wrote one. A couple of verses of the song is sung by one of the characters in my play, and although it's sung a capella, I wrote the melody. Actually, I went all out and created the entire song with orchestration.
I thought it came out good, but I'm biased. I hope it's okay. It is meant to be simple and silly – just right for a Saturday morning cartoon show – no offense to anime fans.


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How Is Dog Daycare Beneficial for You as well as for Your Dog?
It is quite difficult for the owners to give proper attention and care to their lovable pets all the time, as they have to go to work or may go outing.
They have to leave their lovable pets at home and which is quite dangerous as they can damage expensive things available in your home and may bark loudly due to which many people get disturbed also they can eat some poisonous thing as they don't have a sense what is good to eat.
So to cope up with this problem there is the best option available is to leave your pet in a dog daycare center.
With this, your dog both will be benefitted as there would be no need for you to worry about your pet and your pet will not feel bored.
doggie daycare Tampa centers are known for the best care for dogs so you can choose one by searching about it on Google.
Benefits that your dog get
When you take your dog to a dog daycare center the following benefits your pet get are:
- Your pet will get socialized
As your lovable pet will be exposed to new experiences like new people, environment and will meet new dogs in a dog daycare center then they will enjoy the company of these things.
Then instead of getting bored, they will enjoy and you don't have to worry about them as they would be in safe hands.
- will undergo many activities
These dog daycare centers will make your pet fit by letting them perform various activities like playing, running and many more things.
With this, your pet will not get bored and will remain fit.
If you don't want to leave your dog in faraway dog daycare centers then you can take help of internet and just type best dog daycare near me on any search engine with this you will find best dog daycare in your locality.
Benefits that you get
- The better behavior of your dog
After leaving your pet in dog daycare you will experience the positive changes in the behavior of your dog as there they will learn some manners and will behave well even with strangers.
- Reduces your worry
After leaving your dog in dog daycare then there is no need for you to worry as they would be under the proper supervision and even they will not let your dog feel hungry.


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Last night's TUF 14 premiere drew an average of 1.5 million viewers on Spike TV, garnering a 1.1 household rating.
It was also the No.1 most watched cable program amongst men aged 18-34 and 18-49 in it's timeslot, and the No.2 most watched program all day on cable for 18-49 year old males.
The numbers are solid, but not spectacular given that TUF 13 also pulled in 1.5 million for it's season opener and yet went on to be a ratings flop as it progressed.
Based on last night's two hour debut episode that shouldn't be the case on the 14th season however as every single elimination fight was top notch as the bantamweight and featherweight fighters showcased their skills to great effect.
With outspoken coaches Michael Bisping and Jason 'Mayhem' Miller also on-board this has all the makings of being a memorable season and so hopefully fans will get behind it.


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Well, I decided to dust off my beautiful Scrying Ink deck for this week's focus card and - because Lenormand decks are direct as hell, I pulled Bear for us. Bear represents the ten of clubs and most frequently indicates personal finances and money issues for the querent. Taxes are due, finances are on the mind and so Bear has turned up to say, 'Oh hello, your anxiety about money is giving you stress, I just thought you'd like to know what you already knew. You're welcome, enjoy.'
If you are among the lucky few who are not freaking out about financial strain, you may be wondering what else can the Bear mean for us in a reading? In a career focused reading it can mean that showing aggressiveness or strength is beneficial at that time so pull up your big girl pants and get at it! In issues regarding personal health, it usually signifies weight loss or gain - a good reminder is for you to think about how bears survive their Winter hibernation by gorging on food in the Spring. (This one is relevant to me personally, as yesterday was a *personal best* for epic snack consumption and napping). Oh, and the Bear can also represent a matriarchal figure as well, so call your mom. Finally, when romance is on the brain the Bear can signify a robust, even aggressive suitor, if you know one of those...maybe rethink things if your S.O. is acting possessive or pushy. Also, let us not forget the direct and even literal ways of Lenormand tarot communication, for you boys who like full-figured fellers, I've got good news - this card could mean a 'bear' for you!
*These three card readings are intended for us all as a community and are therefore broad. If you are interested in a more specific, in-depth reading - we offer individual readings at Oracle as well! If you would like to schedule an appointment for an individual reading, you can do that here or give us a ring at 816.982.9550. You can also join us for one of our monthly Tarot Workshop & Happy Hour events and learn more about cartomancy!


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Affinity II
Rehearsal Dinner Invitations
Affinity II, Item# RDI7346B
Note: Sparkles are simulated and will not light up.
Affinity II, Item# RDI7346B
Note: Sparkles are simulated and will not light up.
Affinity II Reception Card
$1.15 - $1.69
Your Custom Wedding Photo Postage Stamps
Personalized Wedding Beverage Napkins 2
Affinity II Place Card
"Affinity II" features intricate swirl accents on the left side. A bold stripe highlights the couple's names. Multiple layers bring depth and dimension to this elegant dynamic design. Mix and match various color options to create the perfect complement for your special day.
You will be able to select the typestyle and ink colors to use for your personalized text during the design process. Start by clicking on the green 'Personalize and Continue' button. We recommend using the default typestyle and ink colors.
|Estimated Postage Required:
|$0.55 stamp - if other items are not added into the Envelope. Click here for additional postage information.
|Item Type:
|Flat Card
|Card Dimensions:
|7.5" x 5.25" (W x H)
|Printing Process:
|Digital Press
|Paper Weight:
|Multiple Stock Options
|Typestyle Shown:
|ModernB and Coronet
|Matching Ink Color:
|Honey and White
|White Envelopes included. Printed return address and/or Calligraphy is available for an additional cost.
|Inner Lined Envelopes:
|Inner Lined Envelopes available for an Additional $.40 each. Choose from 20 different colors.


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The company launched the three products UP Move, UP2 and UP3 in an exclusive partnership with online marketplace Amazon. The premium UP3 is priced at Rs 14,999, while the UP2 and UP Move are priced at Rs 9,999 and Rs 4,999 respectively.
Jayanth Charkravarthy, product manager at Jawbone told ET that the company is primarily targeting consumers in the urban parts of the country. "The market is in early stages in here but we expect demand to go up soon. Our bands will help people better understand their health and well-being," he said.
Jawbone is the fifth largest fitness band maker in terms of shipments and volumes globally, as per industry reports.
The fitness band segment has lately seen some action with players like Xiaomi, Micromax, Goqii making their products available at competitive price points. Fitbit, the world's top fitness band maker, has also officially entered the Indian market, aiming to make the South Asian country as one of its top markets in next couple of years.
Currently, smart bands or fitness bands are seeing better uptake in the market as compared to smartwatches since people don't know much about the usage of the latter, analysts said.
The local market is currently led by Chinese company Xiaomi with its Mi Band. Sales of wearable devices such as smartwatches and fitness bands in India totaled one lakh units in 2014 and are expected to grow to a million in 2015, according to Counterpoint Research. The firm said the Indian market reached three lakh units by end of the second quarter of 2015. Of this, the share of activity trackers such as fitness bands was 85%.
Jawbone's bands track sleep, activity, nutrition along with clear tools to help them take action. The bands are supported by the company's UP app, which comes with Smart Coach feature that turns data into personalised guidance, giving customers actionable insights and challenges to help improve their sleep, activity and diet.
The UP by Jawbone App for Android is available as a free download on Google Play. Jawbone's app for iOS, UP by Jawbone, is also available as a free download from the App Store.


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Back to Result List
How do students look at vector field plots? An instruction-based clinical eye-tracking study on the visual interpretation of divergence
- Relating mathematical concepts to graphical representations is a challenging task for students. In this paper, we introduce two visual strategies to qualitatively interpret the divergence of graphical vector field representations. One strategy is based on the graphical interpretation of partial derivatives, while the other is based on the flux concept. We test the effectiveness of both strategies in an instruction-based eye-tracking study with N = 41 physics majors. We found that students' performance improved when both strategies were introduced (74% correct) instead of only one strategy (64% correct), and students performed best when they were free to choose between the two strategies (88% correct). This finding supports the idea of introducing multiple representations of a physical concept to foster student understanding.Relevant eye-tracking measures demonstrate that both strategies imply different visual processing of the vector field plots, therefore reflecting conceptual differences between the strategies. Advanced analysis methods further reveal significant differences in eye movements between the best and worst performing students. For instance, the best students performed predominantly horizontal and vertical saccades, indicating correct interpretation of partial derivatives. They also focused on smaller regions when they balanced positive and negative flux. This mixed method research leads to new insights into student visual processing of vector field representations, highlights the advantages and limitations of eye-tracking methodologies in this context, and discusses implications for teaching and for future research. The introduction of saccadic direction analysis expands traditional methods, and shows the potential to discover new insights into student understanding and learning difficulties.
|Pascal Klein, Jouni Viiri, Saleh Mozaffari, Andreas Dengel, Jochen Kuhn
|URN (permanent link):
|Document Type:
|Language of publication:
|Publication Date:
|Year of Publication:
|Publishing Institute:
|Technische Universität Kaiserslautern
|Date of the Publication (Server):
|Assessment; Concepts & Principles; Physics Education Research; Research Methodology; Undergraduate Students
|Kognitives Lernen; Lernen; Physikdidaktik; Wissensrepräsentation
|Number of page:
|Physical review physics education research 14, 010116 (2018)
|Faculties / Organisational entities:
|Fachbereich Physik
|CCS-Classification (computer science):
|A. General Literature / A.m MISCELLANEOUS
|3 Sozialwissenschaften / 370 Erziehung, Schul- und Bildungswesen
|5 Naturwissenschaften und Mathematik / 530 Physik
|MSC-Classification (mathematics):
|00-XX GENERAL / 00Axx General and miscellaneous specific topics / 00A79 Physics (use more specific entries from Sections 70 through 86 when possible)
|PACS-Classification (physics):
|00.00.00 GENERAL / 01.00.00 Communication, education, history, and philosophy / 01.40.-d Education / 01.40.Fk Research in physics education
|Licence (German):


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Mobile phone users are more vulnerable to hacking than computer users. They are more likely to click on dangerous links or download malicious apps that expose them to hackers. A significant number of companies dealing with computer security recognize the need for enhancing security so as to avert the danger posed by mobile hackers. The need for protection has become paramount after the realization that hackers are able to acquire salacious photos, voice massages and credit card numbers, emails, as well as the addresses of their victims. Information about the victims used for a variety of purposes, many of which are illegal(Julie, 2004). This paper lays down the main points during its analysis and description of the main steps so as to facilitate the initial procsses of protection.
Ethical Issues Surrounding Hacking
Hackers violate People's rights by intruding into their privacy. They use malware to hack Salacious celebrity photos, voice messages stored on their cell phones, steal one's location information, add mobile bill, and steal credit card number.
Computer security companies like McAfee, Symantec, Sophos, AVG, and Lookout have developed applications that protect people's cell phones. These applications scan other applications that people try to download to their cell phones. Also, some these companies have introduced a security system for business mobile. These helps to keep peoples phone off the hackers' malware (MMiller, 2011).
The applications and security system developed by computer security companies prevent people from downloading malware. They also alert user when they visit unsafe mobile website or click unsafe links. Mobile users are caused to incur extra cost in purchasing these apps.
Applications and system security developed by computer security companies help improve people privacy by preventing hackers from accessing their private information. Hackers pirate this software, add harmful code, and trick people into downloading them.
People can back up photos and phone' call history, allow them to lock or erase info from lost mobile devices. These help to upheld peoples values.


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Jackson has been a daycare tot from ten-weeks old, but as he nears three we're considering enrolling him into a K-3 program at a local private school. The reality that my baby will be using these printables in the blink of an eye is absolutely surreal.
I think for every parent there is a love-hate relationship with Summer, but the school year still gets every mama excited for the smell of fresh packs of notebooks, pencils and school supply galore. Even us daycare moms!
Make a memory of your kid's first day of school with one of these printables.
Visit the links listed to go directly to go to the host sites and download your free First Day of School printable!
Happy School Season, y'all!
via Pizzazzerie
via The Suburban Mom
via I Heart Naptime
via How Does She
via Paper Coterie
Linking up with Lambert's Lately, Home Stories A to Z
Stay social with The View From 510:


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1. Who are Glasgow Handyman Services?
Glasgow Handyman Services are dedicated to provide a rapid, reliable and affordable on-site maintenance service, to homes and businesses.
We wear branded uniform and carry ID, We're clean and tidy, wear overshoes, use dustsheets and clean up after ourselves.
Customer service is at the centre of everything we do, aiming to provide a fast and friendly service, and ensuring we are always there when you need us.
2. What can you do?
We can pretty much do any job you can think of but focus on smaller works such as minor repair and odd jobs.
We're unlikely to take on larger building jobs such as extensions.
But, if you have a specific project in mind please call we may be able to help.
3. What we can't do?
We will tackle most things apart from building jobs that take more than a few days.
There are some specialised services that we can't do like appliance repairs but do keep checking as we have plans to expand our service to you.
4. How much do you charge?
We charge rates from £15
For most tasks we will give a fixed price quote.
There is no charge in the unlikely event we can't do your job.
We recommend that any materials you want us to fit are available before we arrive. This will save you money.
If you need us to collect or supply parts then we'll happily do this but will charge for our time and mileage.
5. Do you carry the right tools?
We carry normal tools and simple materials like screws, fixings and glue.
There is a very modest charge for any extra materials used and we'll always tell you what that will be.
Please let us know an outline of what you want doing so we can bring any additional equipment and materials.
6. Are you trained?
Unlike some other companies we are fully trained in what we do therefore we do not subcontract our work to any other company or individual.
7. Are you insured?
Yes, we are covered by Direct Line and carry a £1m Public Liability Insurance.
8. How quickly can you come to see me?
Most of the work we do is booked a few days in advance although we can often squeeze jobs in on the same day as they are booked, so it is worth calling just to check availability.
9. Do you work weekends?
Yes, same price.
10. How can I pay you?
We expect to be paid once the job is completed your satisfaction.
We accept cash, debit card, and also bank transfers receipts will be provided.
11. Will I have to wait in all day for a call?
No – we give specific one hour slots in which we aim to arrive, we will also send you a link in a text message where you can view the handyman live as he makes his way to you.
We are nearly always bang on time, but sometimes (particularly towards the end of the day) we might be a little late.
We will always call you well in advance to let you know any revised estimated arrival time and when we are on our way.
12. What areas do you cover?
At the moment we cover all of Glasgow.
13. Is your work guaranteed?
Yes. At Glasgow Handyman Services, we believe in exceptional service and quality workmanship, which is why we back every job we do with our "12 Month Guarantee."
When using us you get peace of mind that you are getting the job done correctly, with the right products and to a high industry standard.
You can relax knowing we guarantee our workmanship.
If there is a problem with the work performed by us or with a product, just give us a call and we'll come back out to make it right.


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I am 16 and have Type 1 diabetes for 7 years. Lately the idea of anorexia is very appealing because I can't seem to do a thing with my weight even though I exercise everyday. Do you know any other means for a diabetic to lose weight?
A healthy plan for weight loss is a good food and exercise plan. "Aerobic" exercise is great for losing weight, because you keep exercising for an extended period of time. "Aerobic" exercise burns the most calories. Brisk walking, jogging, swimming, bike riding are all examples of aerobic activities.
Very low calorie diets are not the answer to permanent weight loss. However, eating sensibly is. If you want to lose one pound of fat in a week, you need to consume about 3,500 calories less than your weekly requirements or 500 calories less a day. The most effective way to do this is to reduce the amount of calories you eat and increase the amount calories you burn through physical activity and exercise.
It will most likely require a team approach to help you sort out all of the forces at work here. Work with your dietitian, physician and health care professional to determine the right amount of calories you should eat to meet your needs and to develop a sensible food plan. Remember, your diet and exercise plan will be most effective and safe if it is created just for you. You may even want to talk to a counselor with regard to your thoughts about anorexia. Eating disorders occur for a number of reasons. Sometimes an individual's quest for a skinnier body is a mystery to everyone else but the individual themself.
Original posting 23 May 1999
Posted to Meal Planning, Food and Diet
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text: I am looking for a way to link my ringer, notification, and alarm volume to the volume rocker button. I simply want to be able to adjust them all at once at the same level, including vibrate. I have seen this same dilemma posted in forums for other devices with no exact solution to what I am looking for. Maybe it's just not possible, but my next step is to purchase audio manager for $2.99 because it will do what I want minus the ability to control all 3 levels simultaneously with the volume rocker. Any help will be appreciated. Thanks!


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Berenice Blanco
Barcelona, Spain
I'm a passionate learner and work with projects to make learning easy and engaging. I have the privilege to live in Barcelona, Spain, a wonderful city that inspire me everyday. I like to work with and within teams and love technology. Since I was a student at University and meet programming subjects I felt in love with information and comunication tech! So I'm commited with elearning to give a name to the fact to learn through technology!