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Metody investování soukromého kapitálu v mezinárodním právu soukromém / Methods of Investment in International Private LawŠtaňko, Andrej January 2013 (has links)
Methods of Investment in International Private Law Dissertation thesis is structured into 9 Sections. First section deals with reasons why entrepreneurs use international holdings: regulative, questions of taxation and legal system reasons. Second section describes legal sources applicable for the analyzed issues. Third section summarizes some of the risks relating to use of international holding companies, namely risk of breaching the criminal law or circumventing other legal rules. Apart from legal risks, there are economic risks to be mitigated. The risks mentioned are systematic risk (e.g., bankruptcy of the state) and personal risk relating to the foreign managers (incompetency, fraud). Fifth section deals with typical transactions in the group of companies relating to financing by banks and bods issuance. Briefly analyzed are also acquisition structures and whitewash procedure. Sixth and seventh section describe tax burdens in the Czech republic, Cyprus, Seychelles, Mauritius and number of other countries. Analysis of the jurisdictions in nine countries as to the recognition and enforcement of foreign judicial decisions is provided in the section eight. The dissertation thesis is concluded with description of the civil law applicable after the so called recodification planned in the Czech...
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Classificação climática segundo Köppen e Thornthwaite e caracterização edafoclimática referente à região de Santa Maria, RS / Climatic classification by Köppen and Thornthwaite and edaphoclimatic characterization related to Santa Maria region, State of Rio Grande do Sul, BrazilFabres, Tanira Marinho 15 May 2009 (has links)
O presente trabalho foi desenvolvido com objetivo de analisar a classificação climática segundo Köppen e Thornthwaite (comparando os valores de armazenamento de água no solo, evapotranspiração real, deficiência hídrica e excedente hídrico para realização do balanço hídrico cíclico mensal), e de propor uma caracterização edafoclimática referente à região mesoclimática de Santa Maria, RS utilizando uma série histórica de 35 anos (de 1969 a 2003). De acordo com os resultados, as seguintes conclusões podem ser apresentadas: (a) a classificação climática segundo Thornthwaite ou Köppen pode ser feita com base na classe mais freqüente ou utilizando os valores médios de temperatura e de chuva e a capacidade de água disponível de 50 mm; (b) classificação climática segundo Thornthwaite: A r B\'3 a\' (classe mais freqüente) ou B4 r B\'3 a\' (utilizando os valores médios de temperatura e de chuva); (c) classificação climática segundo Köppen: Cfga (classe mais freqüente) ou Cwga (utilizando os valores médios de temperatura e de chuva); e (d) A29/42S,53/42W,95,35,11,7,27,2,20,3,5,5,471,1/5,1235,2672,1802,20,953,887,915,50: caracterização edafoclimática proposta. Isso significa que a evapotranspiração real é pelo menos 90% da evapotranspiração potencial de referência (classe A de disponibilidade hídrica), a localização geográfica é de 29o42\' (latitude sul), 53o42\' (longitude oeste) e altitude de 95 m, e que a série histórica apresenta 35 anos, sendo as temperaturas mínima e máxima mensal de 11oC (julho) e 27oC (fevereiro), a temperatura média anual de 20oC, respectivamente, com coeficiente de variação de 3%, e as chuvas mínima e máxima mensal de 5 mm (maio) e 471 mm (janeiro/maio), as chuvas mínima, máxima e média anual de 1235 mm, 2672 mm e 1802 mm, respectivamente, com coeficiente de variação de 20%, valores médios anuais de evapotranspiração potencial de referência, evapotranspiração real e excedente hídrico de 953 mm, 887 mm e 915 mm, respectivamente, adotando uma capacidade de água disponível de 50 mm. / The present work was developed with the purpose of analyzing the climatic classification by Köppen and Thornthwaite (comparing the values of soil water holding, actual evapotranspiration, water deficit and water excess for cyclic water balance using monthly data), and of proposing an edaphoclimatic characterization related to the mesoclimatic region of Santa Maria, State of Rio Grande do Sul, Brazil, using a historical series of 35 years (from 1969 to 2003). According to the results, the following conclusions can be presented: (a) the climatic classification by Thornthwaite or Köppen can be done based on the modal class or using the mean values of air temperature and rainfall and the soil water holding capacity of 50 mm; (b) the climatic classification by Thornthwaite is A r B\'3 a\' (modal class) or B4 r B\'3 a\' (using the mean values of temperature and rainfall); (c) the climatic classification by Köppen is Cfga (modal class) or Cwga (using the mean values of temperature and rainfall); and (d) A29/42S,53/42W,95,35,11,7,27,2,20,3,5,5,471,1/5,1235,2672,1802,20,953,887,915,50 is the proposed edaphoclimatic characterization. It means the actual evapotranspiration is at least 90% of the potential evapotranspiration (class A of soil water availability), the geographic localization is 29o42\' South (latitude), 53o42\' West (longitude) and altitude of 95 m, using a historic series of 35 years, being monthly minimum and maximum air temperatures of 11oC (July) and 27oC (February), the annual mean air temperature of 20oC, with coefficient of variation of 3%, and the monthly minimum and maximum rainfall of 5 mm (May) and 471 mm (January/May), the annual minimum, maximum and mean rainfall of 1235 mm, 2672 mm and 1802 mm, respectively, with coefficient of variation of 20%, and the annual mean values of potential evapotranspiration, actual evapotranspiration and water excess of 953 mm, 887 mm and 915 mm, respectively, using a soil water holding capacity of 50 mm.
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A arte de acumular na gestação da economia cafeeira: formas de enriquecimento no Vale do Paraíba paulista durante o século XIX / The art of accumulate in the economy of coffee growthMarcondes, Renato Leite 18 June 1998 (has links)
Ao longo do século XIX ocorreu um expressivo crescimento econômico e demográfico no vale do Paraíba. A expansão da cafeicultura teve um papel fundamental neste fato, pois abriu novas oportunidades aos moradores da região e aos oriundos de fora. Neste contexto, procuramos entender essas transformações e as formas de acumulação dos indivíduos que viveram nesta economia. Selecionamos para estudo a localidade de Lorena (SP) nessa época. Inicialmente a expansão da cana-de-açúcar marcou a economia da região durante o final do século XVIII e início do XIX. Posteriormente, o plantio da rubiácea figurou como a principal atividade dos habitantes. As fontes documentais utilizadas consistiram basicamente nas listas nominativas de habitantes e dos inventários. Na primeira parte da tese apresentamos um panorama geral da localidade como um todo em seus aspectos demográficos e econômicos de 1778 a 1829, destacando três contingentes: os escravistas, seus escravos e os chefes de domicílio não-proprietários de cativos. Na outra parte centramos a análise numa amostra dos moradores em 1829, para os quais localizamos os seus inventários. A partir destes 187 indivíduos selecionados realizamos a discussão do acúmulo de escravos entre os dois momentos (1829 e o período dos inventários 1830/79). Alguns condicionantes mostraram-se importantes, como, por exemplo, a atividade desenvolvida, a propriedade de terras e as idades dessas pessoas. A mobilidade entre as diferentes faixas de tamanho de plantéis revelou-se maior para os pequenos escravistas. Além da propriedade escrava, pudemos estudar o conjunto da riqueza inventariada das pessoas da amostra: os cafeicultores, lojistas de fazenda seca, usurários e produtores de derivados de cana mantinham a quase totalidade da riqueza, inclusive dos escravos. O procedimento de acompanhar os indivíduos no tempo permitiu o exame das mudanças de suas ocupações. A continuidade da cafeicultura garantiu um patrimônio médio superior ao dos que abandonaram esta atividade. Entretanto, um número significativo de pessoas da amostra passou a atuar na faina canavieira, em alguns casos abandonando até a produção de café. Os fornecedores locais de crédito tiveram um papel atuante na expansão da cafeicultura e alcançaram as maiores fortunas. Não encontramos evidências de relações de dependência financeira entre a região e a praça do Rio de Janeiro. Assim, a economia cafeeira possibilitou a continuidade de atividades pretéritas moldadas à nova realidade e à abertura de novas opções de inversão especialmente para os detentores de grandes recursos. Estes últimos mantiveram-se no topo da hierarquia econômica da região ao longo do tempo. / The economic and demographic growth in vale do Paraíba was substantial in the course of the nineteenth century. The expansion of coffee planting played a fundamental role in that growth, opening new opportunities to the inhabitants and to people coming from other regions. Within this context we tried to understand the forms of accumulation of the individuals in that economy. We selected for study the locality of Lorena (São Paulo) in that period. The expansion of sugar cane dominated the region\'s economy by the end of the eighteenth century and beginning of the nineteenth. Coffee planting became the main occupation of the inhabitants afterwards. The documental sources we used were basically manuscript censures and inventories. The first part of the thesis is an outlook on the locality as a whole in its demographic and economic aspects from 1778 to 1829, focusing on three groups: slaveowners, their slaves, and households heads that were not slaveowners. The other part of the thesis centers its analysis on a sample of the inhabitants in 1829 whose inventories we located. The 187 individuals selected were used as a basis for discussion on the accumulation, ownership of land, and age of the individuals. The owners of small slaveholdings showed higher mobility along different categories of slaveholding sizes. In addition to slave ownership, we can study the whole wealth of the individuals whose inventories figured in the sample. Almost all the wealth, including the slaves, was held by coffee planters, dry goods merchants, usurers, and producers of sugar cane by-products. The procedure of following each individual along the time made it possible to examine their occupation changes. Those who remained in coffee planting guaranteed for themselves an average wealth higher than those who quit this activity. However, a significant number of the individuals in the sample turned to activities related to sugar cane, some of them even quitting coffee planting. Local credit suppliers played an expressive role in the expansion of coffee planting and obtained the largest fortunes. Evidence of financial dependence relations between the region and the financial market of Rio de Janeiro was not found. Thus, the coffee economy made it possible the continuity of past activities, shaped by the new reality and by new investment options opened mainly to large resource owners. The latter remained at the top of the region\'s economic hierarchy all along the time.
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Why not "English only"? : Patterns of code-switching between Swedish and English in Swedish upper secondary EFL educationVestin, Johan January 2019 (has links)
English education in Sweden tends to be viewed as a second language, rather than a foreign language. Therefore, it is generally expected that instruction is performed, and content is taught in English. However, previous research shows that English is generally not the sole language used, even in classrooms with explicit “English only” policies. The following essay has investigated how this translates into classroom practice through observations of classroom interactions between students and teachers, as well as between students and students. Three different teachers were observed at two upper secondary schools. Shorter interviews were also conducted with the teachers. The results showed large differences between observations, but some clear trends were observed nonetheless. Socializing and metalanguage were more prevalent than other code-switches among students, while floor-holding was very rare and in most observations, non-existent. All teachers claimed to use English as much as possible although they also recognized the utility of using Swedish as a tool in the classroom. The view that English should be used as the language of instruction to a great extent was additionally observed in teacher interviews. However, there were no categorical opinions arguing for “English only”. The teachers also largely concurred with the use of Swedish, or other first languages as a language of comparison. This was supported by observations in the classrooms and significant differences existed between teachers. An investigation with a larger cohort in this field could be fruitful for future researchers. The results of the study could be used to further examine strategies to find a balance in the classroom between English and Swedish. The differences between classrooms show that there is no clear consensus on the extent of Swedish use in the EFL classroom. In order to improve teaching it is important to know why students use code-switching and in what situations it might be helpful to them, such as in translation or grammatical rules. However, different classrooms may require different approaches, which highlight the importance of discussing these issues.
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Holding no terceiro setor e a imunidade tribut??riaQueiroz Filho, Adair Siqueira de 27 November 2014 (has links)
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Previous issue date: 2014-11-27 / The Corporations Act provides for the establishment of controlling and
controlled companies, notoriously known as the doctrine Holding and Operating,
these expressions that have originated in England and the United States. Attempts to
demonstrate that the system of controlling and controlled regarding the business
companies is applied to Social Interest Entities Third Sector, such as civic
associations and nonprofit social, and private foundations, assuming the same
Holding position, with effective exercise control, directly or through another company
of one or more subsidiaries, including business corporations. The corporation formed
by Social Interest Holding and subsidiaries entrepreneurs seeking to achieve positive
economic results, revenues and surpluses, such as maintenance and development of
its principal purposes mechanism, but is totally uninterested in profit-making as a
means of distributing wealth among its officers or members, enabling you to verify
the absence of entrepreneurial character. Still tries to show that the tax immunity
inherent in the tax Social Interest Entity disposed in the Constitution, understood the
property, income and services, can be extended to subsidiaries entrepreneurs from
exercising economic activities related to the essential purposes of the Holding and
reverse the positive economic results, which imposes limits on Corporate Structure,
on the principles of reasonableness and proportionality. Enable free or more
affordable to the population, but not modest, due to the good pleasure of immunity,
no meaning without authorization backers to vilify free competition and economic
order. Even as the mens legis own presumed dominance of the market when it has
the capacity to alter unilateral or coordinated their conditions, or control 20 % or more
of the relevant market, this percentage may be modified by Cade discretion, to
specific sectors of the economy. / A Lei de Sociedades por A????es prev?? a constitui????o de sociedades
controladora e controlada, notoriamente conhecidas na doutrina como Holding e
Operating, express??es estas que t??m a origem na Inglaterra e nos Estados Unidos.
Tenta-se demonstrar que o sistema de controladora e controlada concernente ??s
sociedades empres??rias ?? aplicado ??s Entidades de Interesse Social do Terceiro
Setor, tais como as associa????es civis sem fins lucrativos e de natureza social, e as
funda????es de direito privado, assumindo a mesma a posi????o de Holding, com efetivo
exerc??cio de controle, direto ou atrav??s de outra sociedade, de uma ou mais
sociedades controladas, inclusive, empres??rias. A corpora????o formada pela Holding
de Interesse Social e sociedades empres??rias controladas busca a obten????o de
resultados econ??micos positivos, rendas e super??vits, como mecanismo de
manuten????o e desenvolvimento de suas finalidades principais, mas ?? totalmente
desinteressada na obten????o de lucro como meio de distribui????o de riquezas entre
seus administradores ou associados, o que permite verificar a aus??ncia de car??ter
empresarial. Tenta-se ainda mostrar que a imunidade tribut??ria inerente a impostos
da Entidade de Interesse Social disposta na Constitui????o da Rep??blica,
compreendida ao patrim??nio, renda e servi??os, pode ser estendida ??s sociedades
empres??rias controladas, desde que exer??am atividades econ??micas relacionadas
??s finalidades essenciais da Holding e revertam os resultados econ??micos positivos,
o que imp??e limites ?? Estrutura Corporativa, diante dos princ??pios da razoabilidade e
proporcionalidade.
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Daňové aspekty holdingových společností Německa a Nizozemí ve vztahu k ČR / Tax issues of holding companies in Germany and the Netherlands in relation to the CRRyneš, Oto January 2012 (has links)
This thesis comprises of a theoretical taxation background of German and Dutch holding companies with respect to the Czech Republic. It analyzes different incomes generated by the holding companies and focuses on comparison of possible tax scenarios. The scope of the work extends beyond mere description and analysis of relevant taxation - it attempts to add value by comparing advantages and disadvantages of the aforesaid countries for establishing a holding company. The work has always its firm foundations in the Czech legislation and continues to scrutinize a network of international double taxation treaties and a system of European directives. The core lies in analysis of different holding structures and in analysis of different income taxation, in particular income from dividends, capital gains, interests and royalties. Additionally, the thesis touches on issues related to permanent establishments, transparent entities and beneficial owners of the entire holdings. There are three real-based examples of individuals or entities which plan on establishing a holding company either in Germany or in the Netherlands and follows their decision making process. They are (i) US based software producer, (ii) individual investor in organic farming, and (iii) investment fund with minority shares in projects....
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Classificação climática segundo Köppen e Thornthwaite e caracterização edafoclimática referente à região de Santa Maria, RS / Climatic classification by Köppen and Thornthwaite and edaphoclimatic characterization related to Santa Maria region, State of Rio Grande do Sul, BrazilTanira Marinho Fabres 15 May 2009 (has links)
O presente trabalho foi desenvolvido com objetivo de analisar a classificação climática segundo Köppen e Thornthwaite (comparando os valores de armazenamento de água no solo, evapotranspiração real, deficiência hídrica e excedente hídrico para realização do balanço hídrico cíclico mensal), e de propor uma caracterização edafoclimática referente à região mesoclimática de Santa Maria, RS utilizando uma série histórica de 35 anos (de 1969 a 2003). De acordo com os resultados, as seguintes conclusões podem ser apresentadas: (a) a classificação climática segundo Thornthwaite ou Köppen pode ser feita com base na classe mais freqüente ou utilizando os valores médios de temperatura e de chuva e a capacidade de água disponível de 50 mm; (b) classificação climática segundo Thornthwaite: A r B\'3 a\' (classe mais freqüente) ou B4 r B\'3 a\' (utilizando os valores médios de temperatura e de chuva); (c) classificação climática segundo Köppen: Cfga (classe mais freqüente) ou Cwga (utilizando os valores médios de temperatura e de chuva); e (d) A29/42S,53/42W,95,35,11,7,27,2,20,3,5,5,471,1/5,1235,2672,1802,20,953,887,915,50: caracterização edafoclimática proposta. Isso significa que a evapotranspiração real é pelo menos 90% da evapotranspiração potencial de referência (classe A de disponibilidade hídrica), a localização geográfica é de 29o42\' (latitude sul), 53o42\' (longitude oeste) e altitude de 95 m, e que a série histórica apresenta 35 anos, sendo as temperaturas mínima e máxima mensal de 11oC (julho) e 27oC (fevereiro), a temperatura média anual de 20oC, respectivamente, com coeficiente de variação de 3%, e as chuvas mínima e máxima mensal de 5 mm (maio) e 471 mm (janeiro/maio), as chuvas mínima, máxima e média anual de 1235 mm, 2672 mm e 1802 mm, respectivamente, com coeficiente de variação de 20%, valores médios anuais de evapotranspiração potencial de referência, evapotranspiração real e excedente hídrico de 953 mm, 887 mm e 915 mm, respectivamente, adotando uma capacidade de água disponível de 50 mm. / The present work was developed with the purpose of analyzing the climatic classification by Köppen and Thornthwaite (comparing the values of soil water holding, actual evapotranspiration, water deficit and water excess for cyclic water balance using monthly data), and of proposing an edaphoclimatic characterization related to the mesoclimatic region of Santa Maria, State of Rio Grande do Sul, Brazil, using a historical series of 35 years (from 1969 to 2003). According to the results, the following conclusions can be presented: (a) the climatic classification by Thornthwaite or Köppen can be done based on the modal class or using the mean values of air temperature and rainfall and the soil water holding capacity of 50 mm; (b) the climatic classification by Thornthwaite is A r B\'3 a\' (modal class) or B4 r B\'3 a\' (using the mean values of temperature and rainfall); (c) the climatic classification by Köppen is Cfga (modal class) or Cwga (using the mean values of temperature and rainfall); and (d) A29/42S,53/42W,95,35,11,7,27,2,20,3,5,5,471,1/5,1235,2672,1802,20,953,887,915,50 is the proposed edaphoclimatic characterization. It means the actual evapotranspiration is at least 90% of the potential evapotranspiration (class A of soil water availability), the geographic localization is 29o42\' South (latitude), 53o42\' West (longitude) and altitude of 95 m, using a historic series of 35 years, being monthly minimum and maximum air temperatures of 11oC (July) and 27oC (February), the annual mean air temperature of 20oC, with coefficient of variation of 3%, and the monthly minimum and maximum rainfall of 5 mm (May) and 471 mm (January/May), the annual minimum, maximum and mean rainfall of 1235 mm, 2672 mm and 1802 mm, respectively, with coefficient of variation of 20%, and the annual mean values of potential evapotranspiration, actual evapotranspiration and water excess of 953 mm, 887 mm and 915 mm, respectively, using a soil water holding capacity of 50 mm.
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Kinematická analýza elitních lezců v soutěžní cestě Českého poháru ve sportovním lezení na obtížnost / Time-motion analysis of elite Czech sport climbers during Czech Lead Climbing CupJežková, Ludmila January 2019 (has links)
Title: A time motion analysis of lead climbing of elite climbers in the competition route of Czech Cup. Objectives: The aim of this works is to perform time motion analysis of lead climbing of elite climbers in the competition route of Czech Cup. Methods: Data were collected by video recording. Observation criteria were set (total time, holding, quickdraw clipping, rest and chalking). 8 climbers were measured on the 10- UIAA difficulty route. Results: The average climbing time was 203 ± 32,6 s, the average holding time was 7,1 ± 0,8 s (total 161,3 ± 29,2 s), the average rets period was 1,2 ± 0,4 s (total 6,5 ± 3,3 s), the average quickdraw clipping time was 2,3 ± 0,4 s (total 24,9 ± 4,6 s), the average chalking time was 2,1 ± 0,6 s (total 16 ± 3,7 s) and the average hand-transfer time was 0,9 ± 0,2 s (total 38,4 ± 9,1 s). Climbers climbed 4,8 meters per minute. Conclusions: The static part almost four times prevails the dynamic part. There were no significant differences between right and left hand in our measurements. Keywords: holding, loading, rest, static phase, dynamic phase
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An assesssment of non-conventional measures of lung function and the effedt of a herbal extract on mild-moderate childhood asthmaMaxwell, Sheena, sheenamax@optusnet.com.au January 2007 (has links)
Background: Respiratory conditions are prevalent and cause an enormous burden on society. In recent decades, there has been a global increase in asthma in children and adults, yet the diagnosis of asthma must be made on clinical grounds as the diagnostic use of pharmacological reversibility of airway obstruction remains controversial. It is possible however that tools exist from different medical paradigms that may assist in the clinical diagnosis of asthma. Tools such as Traditional Chinese Medicine (TCM) enquiry, Breath Holding Time (BHT) or Electro-Dermal Screening Test (EDST) may provide useful clinical information, yet their use has not been widely explored or validated. Integrative medicine may be considered to represent a new frontier in medicine where each therapy and diagnostic method is seen to have its own advantages and limitations and where an integration of both diagnostic and therapeutic techniques from conventional and complementary medicine is seen to produce the best results. However, while there is a high community use of complementary therapies for conditions such as asthma, there is also a need to maintain accepted standards of medical and scientific principles and foster high quality research into complementary therapies. Objectives: The current study sought to determine: If there is a correlation between conventional measures of lung function such as Forced Expiratory Volume in one second (FEV1) and less conventional measures such as airways expired NO level (eNO), electrodermal measures, TCM enquiry and BHT. If any of the lung function measures are able to distinguish between asthmatic and healthy subjects. If the use of a rye grass extract is better than placebo in improving requirements for bronchodilator medication, peak flow, forced expiratory volume in one second or quality of life in mild to moderate childhood asthma. Rational for carrying out two separate studies as one study; The author was interested on both the integration of diagnostic techniques as well as the effect of the herbal extract on asthma so it was decided to use the opportunity and put both in one study. Method: A range of conventional and non-conventional measures were conducted in healthy and asthmatic children including demographic details, quality of life data, spirometry measures, airway nitric oxide levels, electro-dermal measures, TCM history enquiries, breath holding time, and skin prick tests. The data were analysed to determine any significant correlations between these measures. A double blind randomized controlled pilot clinical trial was also performed to assess the effect of using rye grass extract in asthmatic children aged 8 to 16 years. Results: There were significant correlations between forced expiratory volume in one second and active quality of life, TCM spleen score and fraction of exhaled nitric oxide measurements. There were also statistically significant differences between asthmatic and healthy subjects in TCM history, breath holding time and exhaled nitric oxide. The use of rye grass extract did not produce any significant improvement over placebo in any of the asthma outcome measures. Conclusions: The use of inexpensive measures such as BHT and TCM enquiry may provide useful clinical information when assessing respiratory conditions such as asthma. However, further research is required in larger populations to confirm their use. The use of the rye grass extract at the dose given in this study did not provide any clinical benefit for the asthmatic children in this study.
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Untersuchungen zur Prävalenz von Toxoplasma-gondii-Antikörpern bei Schlachtschweinen aus verschiedenen Haltungsformen und in handelsüblichen Hackfleischproben in der Region Halle/WittenbergHintersdorf, Petra 15 May 2013 (has links) (PDF)
Das Ziel der Untersuchungen in der vorliegenden Arbeit bestand in der Erarbeitung von Datenmaterial zur Bestimmung der Prävalenz von Toxoplasma-gondii-Antikörpern bei Schlachtschweinen und in handelsüblichen Hackfleischproben vom Schwein.
Um den Einfluss unterschiedlicher Haltungsbedingungen zu ermitteln, wurde jeder Betrieb anhand einer Checkliste im Rahmen einer Feldstudie überprüft.
Die Einteilung der Bestände erfolgte in 5 Kategorien (Kategorie 1: >1000 Tiere, Kategorie 2: >500-1000 Tiere, Kategorie 3: 100-500 Tiere, Kategorie 4: Tiere aus Ökobetrieben, Kategorie 5: Tiere aus einzelbäuerlicher Haltung).
Im Zeitraum von Februar 2001 bis August 2002 wurden 1028 Schlachtschweine aus 104 Beständen (958 Mastschweine, 66 Sauen, 4 Spanferkel) schwerpunktmäßig aus dem Landkreis Wittenberg mit Ausnahme der Tiere aus Ökobetrieben in den Schlachtbetrieben
beprobt. Als Probematerial dienten Blutserum und aus der Zwerchfellpfeilermuskulatur gewonnener Fleischsaft der Schlachtschweine. Des Weiteren wurden 240 Hackfleischprodukte
aus dem Handel beprobt, von denen ebenfalls der Fleischsaft untersucht wurde.
Eine weitere Aufgabenstellung der Arbeit bestand darin zu prüfen, ob der als serologischer Test verwendete ELISA neben der Eignung für Blutseren auch zur Untersuchung des Fleischsaftes verwendet werden kann. Es wurde ein ELISA nach SEINEKE (1996) auf der Grundlage eines
Tachyzoitenlysates als Antigen verwendet. Die Detektion der gebundenen Antikörper erfolgte durch POD (Meerettichperoxidase)-markierte Anti-Schwein-Antikörper von der Ziege. Zur Bewertung der Messergebnisse wurde ein Indexverfahren herangezogen. Blutserum wurde 1:400, Fleischsaft 1:40 verdünnt.
Die Ergebnisse der Studien lassen sich wie folgt zusammenfassen:
1. Die Untersuchungen mit dem verwendeten ELISA bieten eine akzeptable Sicherheit (Korrelationskoeffizient von rs = 0,841) bei hoher Signifikanz, wie aus den Doppelbestimmungen bei 711 Blutproben ermittelt werden konnte.
2. Fleischsaft ist grundsätzlich für die Anwendung des ELISA bei Ermittlung des Toxoplasmagondii- Antikörperstatus geeignet (Korrelationskoeffizient rs = 0,472; p < 0,01).
3. Die Gesamtprävalenz der Serumproben beträgt 20,6% mit dem Cut-off-Wert bei einem Index > 20. Diese Ergebnisse weisen aus, dass ein beachtliches Toxoplasmoserisiko besteht, wenn Schweinefleisch roh verzehrt wird.
4. Bei Betrachtung der einzelnen Bestandskategorien wurden folgende Seroprävalenzen bei Mastschweinen ermittelt: Kategorie 1: 15,4%, Kategorie 2: 7,3%, Kategorie 3: 16,4%, Kategorie 4: 15,1%. Höchste Prävalenzen ergaben sich bei unter individuellen, einzelbäuerlichen Bedingungen gehaltenen Schweinen der Kategorie 5: 52,0%.
5. Bei Sauen muss auf Grund des Alters generell von höheren Prävalenzen ausgegangen werden. Es wurde ein Wert von 27,2% für alle überprüften Sauen ermittelt.
6. Ein reelles Bild über das Vorkommen von Toxoplasma-gondii-Antikörpern kann nur durch die Betrachtung der Einzelbestände ermittelt werden. So findet man in der Gruppe der Ökotiere
(Kategorie 4) Prävalenzschwankungen von 1,4% bis 34,6%, sowie zwischen den Mastschweinebeständen der Kategorien 1 bis 3 von 1,6% bis 20,5%. Insofern kann allein aus der Kenntnis der Haltungsform nicht sicher auf ein geringes oder hohes Vorkommen
des Parasiten geschlossen werden.
7. Die Feldstudien in den einzelnen Beständen belegen eindeutig den Einfluss der Haltungsbedingungen der Schweine auf die ermittelten Prävalenzen für Toxoplasma gondii.
Grundsätzlich konnte festgestellt werden, dass unabhängig von Bestandsgröße und Haltungskategorie der direkte oder indirekte Einfluss von Katzen (z.B. über Ausläufe, Futter, Einstreu) als wesentliche Ursache für die Präsenz des Parasiten angesehen werden muss.
8. Beim Hackfleisch wurde eine Gesamtprävalenz für Toxoplasma-gondii-Antikörper von 5,3% nachgewiesen. Dies belegt das Risiko für Infektionen mit Toxoplasma gondii insbesondere beim Verzehr von rohen bzw. unzureichend erhitzten Schweinefleischerzeugnissen.
Die vorliegenden Untersuchungen liefern für ein begrenztes Territorium Datenmaterial zu Prävalenzen von Toxoplasma gondii sowohl für Proben von Schlachtschweinen als auch für Hackfleischproben aus dem Handel. Zur Bewertung des deutschlandweit zu erwartenden
Risikos sind jedoch weitere flächendeckende Untersuchungen erforderlich.
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