Purpose: This thesis examines the perception of the usefulness of SMAT, its adoption, and expected outcomes among SMEs in the food processing industry of Nigeria. Research Questions: Three research questions have been addressed in this thesis; (1)What is the perception of the usefulness of SMAT among SMEs in the food processing industry in Nigeria? (2) What leads to SMEs adoption of SMAT (antecedents) among SMEs in the food processing industry in Nigeria? and (3) What outcomes (consequences) are believed to result from using SMAT among SMEs in the food processing industry in Nigeria?  Methodology: Qualitative studies are employed to handle empirical data gathering by semi structural interviews from four SMEs in the food processing industry in Nigeria. The data has been analyzed and thoroughly discussed in the light of previous theories, and findings are presented. Findings: A significant positive perception of the usefulness of SMAT among the selected SMEs in the food processing industry in Nigeria was observed. With few exceptions, costing techniques, customer-focused techniques, and competitors' accounting are moderately and highly perceived while customer accounting techniques are not in use. The most adopted technique is target costing, and the other including; pricing strategy, competitor position tracking, brand valuation, and life cycle costing. Moreover, the management of the sample SMEs thought that benchmarking is the most suitable method to meet their operational targets. The perception of usage of SMAT positively and significantly impacts the perception of increasing customer base and obtaining competitive advantage. The findings imply that SMAT could replace the traditional management accounting practices such as budget and budgetary control in SMEs. Further, human capital is a more influential factor for SMEs than technology because human capital is better positioned to decide which technological tools are more effective for the firms to implement them in their business processes and operations to achieve the organizational goals. Significance of the Study: The research work contributes towards the literature by increasing the knowledge regarding the perception of the usefulness of SMAT and the implications of SMAT practices and its awareness in the SME sector. The larger and smaller firms' policymakers, owners, and managers can benefit through the knowledge and awareness of SMAT and its implementation in their day-to-day business operations. Moreover, the knowledge of using SMAT can enhance the effectiveness of the organizations in achieving their goals that would result in the overall prosperity of the economy of any country. Limitations: The study is restricted to the perception of the usefulness of SMAT, level of adoption, and outcomes among SMEs operating in the food processing industry with a sample size consist of four companies and limited to participants’ in particular geographic regions of Nigeria; therefore, provided information may not be valid for other areas and markets. This fact limits the global generalizability of our findings.

The aim of this thesis is to analyze the conditions under which a company can enter a foreign market. I have chosen the company Ipema, spol. s r. o. for my thesis. The company operates in food processing industry, specifically in the manufacture of bakery, since 1992. The company wants to expand it´s products to the Austrian market. Motivation and the reason for this process is the interest of Austrian customers in bread. To succeed in a foreign market is not easy. It is very important to know all the conditions and obligations which must be realize.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Objective: to associate food consumption with second degree of processing and cardiometabolic risk in young adults. Methods: A cross-sectional study comparing 120 young adults aged 18 to 25 years classified by the presence of cardiometabolic risk. Food consumption was assessed using a semi-quantitative food frequency questionnaire and classified according to the extent of food processing. Biochemical, clinical, anthropometric, body composition, and lifestyle comparisons were performed using the Mann-Whitney test; food groups and tertiles of fresh food grams, minimally processed, processed and ultraprocessed by the Kruskal-Wallis test. Associations between second grade food consumption and cardiometabolic risk components were assessed by multivariate logistic regression. Results: high consumption of ultraprocessed foods was observed among young adults, regardless of whether or not they had cardiometabolic risk, determining the highest consumption of lipids in cardiometabolic risk (p=0.04). The higher consumption of ultraprocessed foods was a risk factor for abdominal obesity regardless of sex, physical activity level and alcoholic beverage (OR = 0.92, CI=0.78-1.08). In natura and minimally processed foods were protective for changes in LDL-C levels (OR=0.70; CI=0.50-0.98). Conclusion: fat from ultraprocessed foods represented a greater caloric contribution to cardiometabolic risk. In addition, ultraprocessed foods were a risk factor for abdominal obesity regardless of gender, physical activity and alcoholic beverage, and in natura and minimally processed foods were protective for changes in LDL-C levels. / Objetivo: associar o consumo de alimentos segundo grau de processamento e o risco cardiometabólico em adultos jovens. Métodos: estudo transversal comparativo com 120 adultos jovens com idade compreendida entre 18 e 25 anos categorizados pela presença do risco cardiometabólico. O consumo alimentar foi avaliado mediante questionário de frequência alimentar semi-quantitativo e classificado segundo extensão do processamento dos alimentos. Comparações bioquímicas, clínicas, antropométricas, de composição corporal e de estilo de vida foram realizadas pelo teste de Mann-Whitney; grupos alimentares e tercis dos gramas de alimentos in natura, minimamente processados, processados e ultraprocessados pelo teste de Kruskal-Wallis. Associações entre o consumo de alimentos segundo grau de processamento e os componentes do risco cardiometabólico foram avaliadas por regressão logística multivariada. Resultados: foi observado o elevado consumo de alimentos ultraprocessados entre os adultos jovens, independente de ter ou não risco cardiometabólico, determinando o maior consumo de lipídeos no risco cardiometabólico (p=0,04). O maior consumo de alimentos ultraprocessados foi fator de risco à obesidade abdominal independente de sexo, nível de atividade física e bebida alcoólica (OR=0,92; IC=0,78-1,08). Os alimentos in natura e minimamente processados foram protetores às alterações nas concentrações de LDL-c (OR=0,70; IC=0,50-0,98). Conclusão: gorduras provenientes de alimentos ultraprocessados representaram maior contribuição calórica no risco cardiometabólico. Além disso, alimentos ultraprocessados foram fator de risco à obesidade abdominal independente de sexo, atividade física e bebida alcoólica e, os alimentos in natura e minimamente processados foram protetores à alterações dos níveis de LDL-c. / Aracaju, SE

<p>Све обимнија индустријализација која је одговор на захтеве потрошачког друштва, велики је експлоататор ресурса и генератор, поред жељеног производа и великих количина отпадних токова. У највећем број случајева индустријски ефлуенти бивају испуштени у природне реципијенте јер већ њихова примарна обрада изискује додатна улагања. Развојем технике и технологије омогућена је примена биопроцеса у ову сврху, али само искоришћење отпадних вода као сировине за биотехнолошку производњу обећава симултану заштиту животне средине и економску добит, односно представља решење проблема које је одрживо.<br />У оквиру истраживања која су обухваћена овом докторском дисертацијом доказана је могућности примене отпадних вода прехрамбене индустрије као основе култивационог медијума у биотехнолошкој производњи биополимера ксантана. Полазни корак за индустријализацију предложеног поступка је развој симулационог модела који у највећој мери треба да опише реалну ситуацију у материјалном, енергетском, еколошком и економском смислу. Реализација оваквог циља захтева познавање узрочно-последичне везе између метаболичке активности примењеног биокатализатора и процесних услова међу којима је веома значајан састав култивационог медијума.<br />У ту сврху извршена је карактеризација 18 отпадних вода које припадају различитим гранама преграмбене индустрије и потврђена могућност њихове примене као основе култивационог медијума за биотехнолошку производњу ксантана. Експериментално је потврђена могућност производње ксантана на овим ефлуентима применом производног микроорганизма Xanthomonas campestris ATCC 13951, извођењем биопроцеса у биореактору стандардних геометријских односа, запремине 2 l. Оптимизација састава култивационог медијума са отпадним водама одабраних грана прехрамбене индустрије, у погледу најзначајнијих нутријената и са циљем добијања што већег садржаја жељеног производа, изведена је применом методе жељене функције. У наставку истраживања, дефинисана је кинетика биосинтезе ксантана у биореактору запремине 7 l, а добијени кинетички модели за умножавање биомасе (логистичка једначина), настајање производа (Luedeking-Piret-ова једначина) и потрошњу извора угљеника (модификована Luedeking-Piret-ова једначина)) су искоришћени за развој симулационог модела биопроцеса производње ксантана применом ефлуената прехрамбене индустрије.<br />Генерисаним симулационим моделом производње ксантана применом отпадних ефлуената различитих грана прехрамбене индустрије су предвиђени првенствено процесни, а потом и економски показатељи овог биотехнолошког процеса. Са технолошког аспекта, резултати ових истраживања представљају поуздан извор информација за дефинисање идејног решења предложеног биопроцеса који је основа за израду главног технолошког пројекта.</p> / <p>Sve obimnija industrijalizacija koja je odgovor na zahteve potrošačkog društva, veliki je eksploatator resursa i generator, pored željenog proizvoda i velikih količina otpadnih tokova. U najvećem broj slučajeva industrijski efluenti bivaju ispušteni u prirodne recipijente jer već njihova primarna obrada iziskuje dodatna ulaganja. Razvojem tehnike i tehnologije omogućena je primena bioprocesa u ovu svrhu, ali samo iskorišćenje otpadnih voda kao sirovine za biotehnološku proizvodnju obećava simultanu zaštitu životne sredine i ekonomsku dobit, odnosno predstavlja rešenje problema koje je održivo.<br />U okviru istraživanja koja su obuhvaćena ovom doktorskom disertacijom dokazana je mogućnosti primene otpadnih voda prehrambene industrije kao osnove kultivacionog medijuma u biotehnološkoj proizvodnji biopolimera ksantana. Polazni korak za industrijalizaciju predloženog postupka je razvoj simulacionog modela koji u najvećoj meri treba da opiše realnu situaciju u materijalnom, energetskom, ekološkom i ekonomskom smislu. Realizacija ovakvog cilja zahteva poznavanje uzročno-posledične veze između metaboličke aktivnosti primenjenog biokatalizatora i procesnih uslova među kojima je veoma značajan sastav kultivacionog medijuma.<br />U tu svrhu izvršena je karakterizacija 18 otpadnih voda koje pripadaju različitim granama pregrambene industrije i potvrđena mogućnost njihove primene kao osnove kultivacionog medijuma za biotehnološku proizvodnju ksantana. Eksperimentalno je potvrđena mogućnost proizvodnje ksantana na ovim efluentima primenom proizvodnog mikroorganizma Xanthomonas campestris ATCC 13951, izvođenjem bioprocesa u bioreaktoru standardnih geometrijskih odnosa, zapremine 2 l. Optimizacija sastava kultivacionog medijuma sa otpadnim vodama odabranih grana prehrambene industrije, u pogledu najznačajnijih nutrijenata i sa ciljem dobijanja što većeg sadržaja željenog proizvoda, izvedena je primenom metode željene funkcije. U nastavku istraživanja, definisana je kinetika biosinteze ksantana u bioreaktoru zapremine 7 l, a dobijeni kinetički modeli za umnožavanje biomase (logistička jednačina), nastajanje proizvoda (Luedeking-Piret-ova jednačina) i potrošnju izvora ugljenika (modifikovana Luedeking-Piret-ova jednačina)) su iskorišćeni za razvoj simulacionog modela bioprocesa proizvodnje ksantana primenom efluenata prehrambene industrije.<br />Generisanim simulacionim modelom proizvodnje ksantana primenom otpadnih efluenata različitih grana prehrambene industrije su predviđeni prvenstveno procesni, a potom i ekonomski pokazatelji ovog biotehnološkog procesa. Sa tehnološkog aspekta, rezultati ovih istraživanja predstavljaju pouzdan izvor informacija za definisanje idejnog rešenja predloženog bioprocesa koji je osnova za izradu glavnog tehnološkog projekta.</p> / <p>Increasing industrialization as a response to the demands of the consumer society greatly exploits resources and generates large amounts of waste effluents in addition to the desired product. In most cases industrial effluents are discharged into the natural environment because even their primary processing requires additional investments. The development of biotechnology has enabled bioprocesses to be used for this purpose, and using wastewaters as raw materials for biotechnological production simultaneously provides preservation of the environment and economic benefits which is a sustainable solution to the problem.<br />Within the research covered in this doctoral thesis it was proven it is possible to use food and beverage industry wastewaters as a basis for the cultivation media in the biotechnological production of xanthan. The starting step in industrializing the suggested process is to develop a simulation model which best represents the realistic situation and its material, energy, environmental and economic aspects. Realizing this goal requires the author/researcher to be familiar with the causal link between the metabolic activity of the used biocatalyst and process conditions among which the composition of the cultivation media is very significant.<br />In order to accomplish this goal, 18 wastewaters from different branches of the food and beverage industry were characterized and were confirmed to have the capability to be used as a cultivation media for the biotechnological production of xanthan. Experiments confirmed the possibility of producing xanthan on these effluents using the production microorganism Xanthomonas campestris ATCC 13951 in a 2 liter bioreactor of standard geometric characteristics. Composition of the cultivation media based on the wastewaters of the selected food and beverage industry branches was optimized using the desirability function method, focusing on the most significant nutrients and with the goal of obtaining the maximum amount of the desired product. In further research, the kinetics of xanthan biosynthesis in a 7 liter bioreactor were defined, and the obtained kinetic models for biomass multiplication (logistic equation), product formation (Luedeking-Piret equation) and carbon source consumption (modified Luedeking-Piret equation) were used to develop a simulation model of the xanthan production bioprocess using food and beverage processing industry effluents.<br />The generated simulation model of xanthan production using waste effluents of different branches of the food and beverage industry predicts primarily the process but also the economic indicators of this biotechnological process. From a technological perspective, the results of this research represent a reliable source of information for defining a general design of the suggested bioprocess as a basis for the creation of a major biotechnological project.</p>

Introdução - A obesidade é um problema de Saúde Pública no Brasil, onde segundo a Pesquisa de Orçamentos Familiares (POF) 2008-2009 uma em cada três crianças de 5 a 9 anos está acima do peso. No ano de 2010 a Agência Nacional de Vigilância Sanitária (ANVISA) regulamentou a propaganda de alimentos e criou regras contra abusos nos anúncios para crianças, processo iniciado em 2004 que gerou grande interesse da mídia nacional, especialmente dos jornais impressos. A resolução da ANVISA, no entanto, não está em vigor em razão de ordens judiciais obtidas pelo setor atingido pela regulamentação. Objetivo - Verificar se a regulamentação da propaganda de alimentos ultraprocessados para crianças influenciou os discursos sobre o risco de obesidade infantil veiculados na mídia brasileira, especificamente nos jornais diários. Métodos - Estudo de natureza qualitativa, descritiva e analítica, realizado sob a perspectiva da construção social do risco e por meio de levantamento da cobertura jornalística sobre a regulamentação realizada pelo jornal Folha de S. Paulo, entre os anos de 2004 e 2012. Uma amostra do material coletado foi descrita para análise do enquadramento do tema na mídia e em seguida submetemos à Análise do Discurso Crítica textos publicados anteriormente e posteriormente à regulamentação. Resultados - Foram localizados 184 textos em 143 edições, média de 23 textos por ano, e em 17 editorias. Dos textos, 28% foram publicados como opinião e 55% indicavam posição contrária à regulamentação pelo Estado. O maior número de textos sobre a regulamentação ocorreu após sua publicação e 40% das fontes ouvidas pelo jornal em reportagens tinham ligação com o mercado atingido pela regulamentação estatal e contrário a sua efetivação. Quanto mais perto o País parecia estar de uma regulamentação estatal, mais o enquadramento distanciava-se do olhar da saúde pública e aproximava-se do olhar do mercado. Houve deslocamento dos discursos sobre obesidade infantil do campo de saúde pública para o campo da liberdade de expressão. Conclusão - A regulamentação da propaganda de alimentos infantis ultraprocessados pelo governo brasileiro influenciou os discursos sobre obesidade infantil veiculados na mídia. Houve deslocamento dos discursos sobre obesidade infantil para o campo de discussões sobre a liberdade de expressão na publicidade. / Obesity is a Public Health problem in Brazil, where one in three children are fat according to a national survey. In 2010 the National Agency of Sanitary Security released a regulation on the advertisement of food and created rules to protect children. The whole process started in 2004 with great attention from the press. Nowadays the regulation is not valid because of a decision from the brazilian Justice. We aim to evaluate the construction of the obesity risk in the childhood and changes in the discourse about obesity after this regulation using the framing theory and the Analysis of Critical Discourse in texts about the regulation published in the Folha de S. Paulo newspaper. In 184 texts about the regulations checked, 28% where opinions and 55% of this were against the regulation. The most of the texts were published after 2010 and 40% of the surveys were person from the market who was the regulation\'s target. When the regulation was about to be released the news framing was more favorable to the market. The discourse on child obesity was moved from the Public Health area to the Market area, which main issue is the freedom in the communications of the market.

Introdução - A obesidade é um problema de Saúde Pública no Brasil, onde segundo a Pesquisa de Orçamentos Familiares (POF) 2008-2009 uma em cada três crianças de 5 a 9 anos está acima do peso. No ano de 2010 a Agência Nacional de Vigilância Sanitária (ANVISA) regulamentou a propaganda de alimentos e criou regras contra abusos nos anúncios para crianças, processo iniciado em 2004 que gerou grande interesse da mídia nacional, especialmente dos jornais impressos. A resolução da ANVISA, no entanto, não está em vigor em razão de ordens judiciais obtidas pelo setor atingido pela regulamentação. Objetivo - Verificar se a regulamentação da propaganda de alimentos ultraprocessados para crianças influenciou os discursos sobre o risco de obesidade infantil veiculados na mídia brasileira, especificamente nos jornais diários. Métodos - Estudo de natureza qualitativa, descritiva e analítica, realizado sob a perspectiva da construção social do risco e por meio de levantamento da cobertura jornalística sobre a regulamentação realizada pelo jornal Folha de S. Paulo, entre os anos de 2004 e 2012. Uma amostra do material coletado foi descrita para análise do enquadramento do tema na mídia e em seguida submetemos à Análise do Discurso Crítica textos publicados anteriormente e posteriormente à regulamentação. Resultados - Foram localizados 184 textos em 143 edições, média de 23 textos por ano, e em 17 editorias. Dos textos, 28% foram publicados como opinião e 55% indicavam posição contrária à regulamentação pelo Estado. O maior número de textos sobre a regulamentação ocorreu após sua publicação e 40% das fontes ouvidas pelo jornal em reportagens tinham ligação com o mercado atingido pela regulamentação estatal e contrário a sua efetivação. Quanto mais perto o País parecia estar de uma regulamentação estatal, mais o enquadramento distanciava-se do olhar da saúde pública e aproximava-se do olhar do mercado. Houve deslocamento dos discursos sobre obesidade infantil do campo de saúde pública para o campo da liberdade de expressão. Conclusão - A regulamentação da propaganda de alimentos infantis ultraprocessados pelo governo brasileiro influenciou os discursos sobre obesidade infantil veiculados na mídia. Houve deslocamento dos discursos sobre obesidade infantil para o campo de discussões sobre a liberdade de expressão na publicidade. / Obesity is a Public Health problem in Brazil, where one in three children are fat according to a national survey. In 2010 the National Agency of Sanitary Security released a regulation on the advertisement of food and created rules to protect children. The whole process started in 2004 with great attention from the press. Nowadays the regulation is not valid because of a decision from the brazilian Justice. We aim to evaluate the construction of the obesity risk in the childhood and changes in the discourse about obesity after this regulation using the framing theory and the Analysis of Critical Discourse in texts about the regulation published in the Folha de S. Paulo newspaper. In 184 texts about the regulations checked, 28% where opinions and 55% of this were against the regulation. The most of the texts were published after 2010 and 40% of the surveys were person from the market who was the regulation\'s target. When the regulation was about to be released the news framing was more favorable to the market. The discourse on child obesity was moved from the Public Health area to the Market area, which main issue is the freedom in the communications of the market.

Le XIXe siècle est en France celui de la bière : production et consommation annuelles passent en l’espace de cent ans de moins de trois à plus de quinze millions d’hectolitres. Profitant de sa position de carrefour commercial et de la qualité de ses eaux, Lyon occupe une place à part dans ce marché de masse en construction. Remettant en question l’hermétisme de supposées frontières alimentaires, la ville se démarque en effet dès les dernières années de l’Ancien Régime par un notable recours à la boisson houblonnée et la fabrication d’un produit aux qualités organoleptiques bien particulières qu’elle exporte en direction d’un large quart Sud-est du pays. Savamment entretenue, cette position originale fait de la cité rhodanienne l’un des principaux centres de production de bière français de la première moitié du siècle. La donne change à compter du Second Empire. Aux évolutions des modes et pratiques alimentaires à l’égard des alcools s’ajoutent décloisonnement des marchés et avancées technologiques affectant de manière irrémédiable l’activité. Le secteur brassicole régional, très largement lyonnais, passe ainsi en quelques décennies d’une structure artisanale voyant coexister une myriade de petits établissements employant quelques individus et produisant chacun annuellement quelques centaines d’hectolitres à une dimension industrielle où un nombre réduit de grandes usines concentrent main-d’œuvre, capitaux et parts de marché. L’encadrement réglementaire lui-même, qu’il s’agisse de législation professionnelle ou de régulation de l’insalubrité, et les politiques fiscales, à l’échelle de la ville comme du pays, participent à cette transition. Alors que la redéfinition des logiques urbaines et commerciales impacte directement les pratiques des brasseurs en les forçant à revoir leurs procédés de fabrication et leurs stratégies de formation, d’approvisionnement et de vente, c’est la progressive structuration d’une filière de la bière qui apparaît en filigrane. Il faut néanmoins se garder de voir ces entrepreneurs comme de simples victimes de mouvements qui leur échappent : plus que spectateurs d’une révolution protéiforme, ils s’en font les acteurs. L’étude prosopographique de 337 parcours considérés dans leurs dimensions individuelles et collectives atteste de la pluralité des destins : quand le modèle de la petite entreprise permet aux artisans les plus audacieux, qu’ils viennent d’un ailleurs professionnel ou géographique (sont notamment mises à jour les origines germaniques et alsaciennes de nombre d’entre eux), de valoriser leur travail et de satisfaire leurs ambitions, celui de l’industrie fait d’une poignée seulement de véritables brasseurs d’affaires. Ce seront les seuls à survivre, la plupart de leurs collègues et concurrents payant à terme les effets conjoints de la conjoncture économique, de la rationalisation du marché et des tragédies familiales. À l’orée du premier conflit mondial, seules six brasseries sont encore opérationnelles : ayant démontré sa précoce capacité d’adaptation en modifiant sa structure afin de donner aux établissements subsistants les moyens d’assimiler la modernisation productiviste, le monde brassicole rhodanien fait figure d’exception parmi les activités pré-industrielles, a fortiori parmi celles relevant du secteur agroalimentaire. / In France, the nineteenth century is the age of beer: in a hundred years, annual production and consumption grow from less than three to more than fifteen million hectolitres. Thanks to its advantageous commercial position and the quality of its waters, Lyon occupies a unique place in this developing mass-market. Calling presumed alimentary boundaries into question, the city distinguishes itself as soon as the end of the Ancien Régime through a wide use of the hoppy beverage and the making of a product with specific organoleptic qualities being exported to the southeast quarter of the country. Skilfully maintained, this original situation turns Lyon into one of the main French beer production centres of the first half of the century. Things change with the advent of the Second Empire. New drinking trends and habits, birth of a European then worldwide consumption market and substantial scientific and technical improvements combine themselves to change the activity into a definite way. Thus, the Rhône brewing sector, leaded by Lyon’s breweries and initially made of numerous and small short-lived handcraft production units selling locally only, becomes in a few decades an industry operating towards foreign markets and formed by a handful of big factories gathering workforce, capitals and market share. Regulatory framework itself (professional legislation or insalubrity control) and fiscal politics on national and municipal scales contribute also to the transition. Since they have to adapt their manufacturing and formation processes, as well as supplying and selling strategies, the redefinition of urban and commercial logics has a direct impact on brewers’ practices: in a wider sense, it is the organization of the beer sector which progressively reveals itself. However, it would be untrue to see these businessmen as powerless victims of an uncontrolled process. More than spectators, they are actors of a protean revolution. The prosopographical study of 337 careers considered in their individual and collective dimensions prove the plurality of fortunes: while the model of the small business allows audacious craftsmen whatever their professional and geographical origins (many of them come from Alsace and Germany) to succeed by highlighting their work and satisfying their ambitions, the industrial model is more selective. In the medium term, only a few businessmen will survive, their smaller colleagues and competitors suffering the joint effects of economic conjuncture, market rationalization and family tragedies. At the edge of World War One, six breweries are still in operation: having proven its early adaptation ability by modifying its structure in order to assimilate the productivist modernization, the Rhône brewing sector can be considered as an exception among the pre-industrial activities, a fortiori among those from the food-processing sector.