How to calculate approximate changes in a nonlinear function with non-independent variables

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Given the expression $$y_t = \frac{a_t +b_t}{b_t}= 1 +\frac{a_t}{b_t}$$ the change of $y_t$ for the time $t = [0,1]$ may be written

$$\Delta t=y_1-y_0=\biggl(1+\frac{a_1}{b_1}\biggr)-\biggl(1+\frac{a_0}{b_0}\biggr) $$

It is now of interest to investigate how much the respective change in $\Delta a = a_1-a_0$ and $\Delta b = b_1-b_0$ has affected the total change $\Delta y$.

A friend of mine formulated a solution which can be found in the PDF in the link below:

Link to solution in PDF

My question to you guys in regards to the solution is

  1. Is the solution correct?
    • If yes, is the solution applicable if either $\Delta a$ or/and $\Delta b$ is negative?
    • If no, any other way to approach this issue?