Hide Abstract To study postural balance in relation to self-reported functional ability mobility and ADL and general physical activity in elderly men and women living in three different Nordic environments. Assessment of postural balance with eyes open and closed using a piezoelectric force platform. A structured interview on self-reported functional ability and physical activity.
Let us make an in-depth study of the meaning and types of comparative statements. Meaning of Comparative Statements: The comparative financial statements are statements of the financial position at different periods; of time. The elements of financial position are shown in a comparative form so as to give an idea of financial position at two or more periods.
Any statement prepared in a comparative form will be covered in comparative statements. From practical point of view, generally, two financial statements balance sheet and income statement are prepared in comparative form for financial analysis purposes. Not only the comparison of the figures of two periods but also be relationship between balance sheet and income statement enables an in depth study of financial position and operative results.
The comparative statement may show: The analyst is able to draw useful conclusions when figures are given in a comparative position. The figures of sales for a quarter, half -year or one year may tell only the present position of sales efforts.
When sales figures of previous periods are given along with the figures of current periods then the analyst will be able to study the trends of sales over different periods of time.
Similarly, comparative figures will indicate the trend and direction of financial position and operating results.
The financial data will be comparative only when same accounting principles are used in preparing these statements. In case of any deviation in the use of accounting principles this fact must be mentioned at the foot of financial statements and the analyst should be careful in using these statements.
Types of Comparative Statements: The two comparative statements are i Balance sheet, and ii Income statement. The comparative balance sheet analysis is the study of the trend of the same items, group of items and computed items in two or more balance sheets of the same business enterprise on different dates.
The changes can be observed by comparison of the balance sheet at the beginning and at the end of a period and these changes can help in forming an opinion about the progress of an enterprise. The comparative balance sheet has two columns for the data of original balance sheets.
A third column is used to show increases in figures. The fourth column may be added for giving percentages of increases or decreases. Guidelines for Interpretation of Comparative Balance Sheet: While interpreting Comparative Balance Sheet the interpreter is expected to study the following aspects: The excess of current assets over current liabilities will give the figures of working capital.
The increase in working capital will mean improvement in the current financial position of the business. An increase in current assets is accompanied by the increase in current liabilities of the same amount will not show any improvement in the short-term financial position.Every image used within the comparative study must be appropriately referenced to acknowledge the title, artist, date (where this information is known) and the source, following the protocol of the referencing style chosen by the school.
Comparative nitrogen balance study between young and aged adults using three levels of protein intake from a combination wheat-soy-milk mixture.
Cheng AH, . A comparative balance sheet analysis is a method of analyzing a company's balance sheet over time to identify changes and trends.
Public companies are required to include the information needed. TESTING FOR COVARIATE BALANCE IN COMPARATIVE STUDIES by Yevgeniya N.
Kleyman A dissertation submitted in partial ful llment of the requirements for the degree of. Fathers and Mothers - Dilemmas of the work -Life Balance: A comparative study of 4 European Countries Introduction The above study into reconciliation of work and . The present study is a comparative study of work life balance between married and unmarried teacher educators.
For this work life balance scale, self prepared by the investigator was used. Sample of teachers were taken from the colleges of education within Moga district.