Em termos globais, existe urna tendência crescente na demanda por alimentos saudáveis e seguros. Visando esta demanda, a carne de avestruz é vista corno uma opção. A indústria sul-africana é a grande abastecedora da União Européia (UE) e o Brasil tenta disputar esse mercado, que é extremamente exigente em regras que garantam a produção de um alimento seguro, o que torna de vital importância um gerenciamento da qualidade em todas as fases de produção. Este estudo analisa o sistema agroindustrial da carne de avestruz, investigando os atributos de qualidade do produto divulgados por meio eletrônico de comunicação em dois países, África do Sul e Brasil, e comparando-os às necessidades de bem-estar do consumidor. Após pesquisa bibliográfica teórica, elaborou-se pesquisa documental, na qual os dados quantitativos do setor foram obtidos em fontes governamentais de cada país e os qualitativos em reportagens divulgadas em meio eletrônico e nos sites das empresas líderes de mercado em cada país, posteriormente submetidos à técnica de análise de conteúdo. Os resultados mostram que a produção sul africana atende às normas de gerenciamento de qualidade exigidas pelo bloco europeu, mas isso não foi suficientes para evitar reincidência de Influenza A em seu rebanho. Por outro lado, o brasileiro ainda não implementou o Plano Nacional de Controle de Resíduos (PNCR), sem o qual não consegue exportar, o que implica na obrigatoriedade de venda para o mercado interno, que possuí baixa demanda. Na comunicação adotada, ambos os países focam, principalmente, a dimensão biológica, seguido pelo bem-estar psicológico: o prazer de comer bem. / In global terms, there is a growing trend in the demand for healthy and safe food. Aiming this demand, ostrich meat is seen as an option. The South African industry is the major supplier of the European Union (EU) and Brazil tries to play this market, which has extremely demanding rules to ensure a safe food production, which makes a vital quality management in all stages of production. This study analyzes the agribusiness system of ostrich meat, investigating the quality attributes of the product disclosed by electronic means of communication in both countries, South Africa and Brazil, and comparing them to the needs of well-being of the consumer. After theoretical literature, was conducted archival research in which quantitative data were obtained from industry sources and government of each country in the qualitative reports electronically and posted on the websites of leading companies in each Country, then submitted to technique of content analysis. The results show that South African production meets quality management standards. required by the European bloc, but this was not sufficient to prevent recurrence of Influenza A in his flock. On the other hand, the Brazilian has yet to implement the National Plan for Waste Management (PNCR), without which it can not export, which implies the obligation to sell to the domestic market, which has low demand, Communication adopted in both countries focus mainly the biological dimension, followed by psychological well-being: the pleasure of eating well.

This study describes, on a comparative basis, the morphology of mechanical (the linguo-laryngeal apparatus) and sensory (Herbst corpuscles and taste buds) specialisations in the upper digestive tract (bill and oropharynx) of the ostrich and emu, with a view to a better understanding of the functional significance of these structures. The ostrich and emu are commercial entities that constitute important niche industries and are farmed intensively throughout South Africa. A lack of information on the mechanical and sensory specialisations of the upper digestive tract in these two birds hampers a sound understanding of food selection and intake. A total of 48 adult (12-14 months) ostrich heads and 48 adult emu (12-14 months) heads obtained from birds at slaughter at commercial abattoirs and farms, as well as 5 ostrich chick (2-4 weeks) heads and 1 emu chick (8 weeks) head, obtained from previous research projects, were used for this study. Morphological features were described using basic gross anatomical (dissection and stereomicroscopy) and histological techniques (H&E staining), supplemented by differential staining for cartilage and bone, transmission electron microscopy and immunohistochemistry. The findings of the study were compared with the relevant literature and hypotheses for functional significance were formed. The avian glottis channels air from the oropharynx to the trachea and is situated on an elevated structure, the laryngeal mound. It is imperative that the glottis be protected and closed during swallowing, which in mammals is achieved by covering the glottis with the epiglottis, as well as by adduction of the arytenoid cartilages. An epiglottis, however, is reportedly absent in birds. Ratites such as the ostrich and emu possess a very wide glottis in comparison to other birds. The question therefore arises as to how these large birds avoid inhalation of food particles through a wide glottis, with apparently little protection, particularly as their feeding method involves throwing the food over the glottis to land in the proximal esophagus. In the ostrich, when the glottis was closed and the tongue body retracted, the smooth tongue root became highly folded and the rostral portion of the laryngeal mound was encased by the pocket in the base of the ∩-shaped tongue body. In this position the lingual papillae also hooked over the most rostral laryngeal projections. However, in the emu, retraction of the tongue body over the closed glottis resulted in the prominent, triangular tongue root sliding over the rostral portion of the laryngeal mound. In both the ostrich and emu these actions resulted in the rostral portion of the laryngeal mound and weakest point of the adducted glottis being enclosed and stabilised. Only after conducting a comparative study between these two birds using fresh specimens did it become clear how specific morphological peculiarities were perfectly specialised to assist in the closure and protection of the wide glottis. A unique anatomical mechanism in ratites was identified, described and proposed, which may functionally replace an epiglottis; the linguo-laryngeal apparatus. The oropharynx of the ostrich and emu is richly supplied with Herbst corpuscles. This widespread distribution of these mechanoreceptors has not previously been reported in birds. Specific concentrations of Herbst corpuscles within the oropharynx, which differ between the ostrich and emu, assist in the accurate positioning of the tongue and laryngeal mound for cleaning the choana (internal nares). The Herbst corpuscles are strategically located to aid in the handling and transport of food and the median palatine and ventral ridges in the ostrich display a concentration of Herbst corpuscles which denote these structures as sensory organs, namely the palatal and interramal organs. Three specific arrangements of Herbst corpuscles were noted in the oropharynx. The first arrangement consisted of groups of corpuscles located peripherally around a myelinated nerve and was present in the bill tip. The second arrangement, possibly linked to the first, was that of individual or groups of corpuscles without an obvious associated nerve and was present throughout the remaining regions of the oropharynx. The third arrangement was that of corpuscles associated with large, simple branched tubular mucus-secreting glands. The basic structure of Herbst corpuscles in the ostrich and emu, observed by light and transmission electron microscopy, of a capsule (with cellular and acellular lamella), an outer zone (collagen fibrils, fibroblasts and a fluid matrix), an inner core (formed by bilaterally symmetrical specialised Schwann cells) and a receptor axon, is similar to that noted for other avian species. However, unlike in other birds, the capsule of the Herbst corpuscle in the ostrich and emu is formed by myofibroblasts which indicates contractile properties for this component of the corpuscle in ratites. Sensory cilia were noted in the myofibroblasts of the capsule and fibroblasts of the outer zone of the ostrich Herbst corpuscle which may assist in regulating the tension of the capsule. These features have not been reported in other avian species. Although the structure of the palaeognathous palate has been widely studied, relatively little information is available on the morphology of the ratite bill. The kiwi possesses a bill tip organ and the present study confirmed the existence of this somatosensory organ in the ostrich and emu. Examination of the rhamphotheca of these two birds demonstrated numerous specialisations. In the emu, rhamphothecal serrations with intervening keratinised pegs on the rostral mandibular tomia resembled a form of pseudo-teeth. These structures may share a similar embryological origin to teeth; however, they would appear to function by channelling and enhancing vibratory stimuli to Herbst corpuscles in nearby bony pits. In the ostrich, epidermal troughs were present in the regions overlying the bill tip organ and functioned to enhance vibratory stimuli to the underlying Herbst corpuscles. Additionally, in the ostrich only, and not related to the structure or functioning of the bill tip organ, the rostral tomia and maxillary and mandibular nails were composed of typical tubular and inter-tubular horn. This may represent a unique feature in birds. The structure of the mandible and premaxilla was similar to that described previously for these birds. However, the persistence of Meckel’s cartilage through to the adult bird in the ostrich and emu is a novel avian feature not previously reported. The bony bill tips were adorned with numerous sensory (bony) pits which displayed similar distribution patterns in the ostrich and emu and indicated the presence, macroscopically, of a bill tip organ. The total number of pits in the bill tip of the ostrich and emu did not differ significantly, although regional differences did occur. The sub-divisions of the trigeminal nerve (N. opthalmicus R. medialis and N. intramandibularis) innervating the bill tip were well developed in both birds and displayed extensive branching. The emu displayed more myelinated nerve fibres in both nerves than in the ostrich. As myelinated nerve fibres supply Herbst corpuscles, the number of nerve fibres is correlated to the number of corpuscles. No correlation could be made between the number of pits in a particular region and the number of nerve fibres or with the relative percentage of Herbst corpuscles in that region. The bill tip organ in both species was basically similar except for the epidermal specialisations noted above. Two parts of the bill tip organ were recognised; the bony bill tip organ (Herbst corpuscles stacked in bony cavities and pits) and the peripheral bill tip organ (Herbst corpuscles in sheets or chains in the connective tissue between the epithelium and bone). The morphology of the bill tip organ in the ostrich and emu indicates that it is an organ that functions by direct touch. These two ratite species appear to possess the most elaborate bill tip organ of any pecking bird. The existence of a bill tip organ in the ostrich and emu is an enigma and points to the possibility that a bill tip organ is a basal structure in all palaeognathous birds (living and extinct). Furthermore, it is evident by observing the exploratory behaviour of the ostrich and emu, that they use their bill tip organ extensively as a tool for exploring and interpreting their environment as well as for discriminating food. The sense of taste in birds is an important motivator for feeding as well as initial food selection. The existence of this sense in ratites has remained largely speculative. In the present study taste buds were only identified in the emu and were predominantly located in the caudal region of the non-pigmented oropharyngeal roof and sparsely located on the oropharyngeal floor. The taste buds extended the full width of the epithelium in which they were located and were ovoid structures. The taste bud was composed of centrally located, vertically oriented light and dark cells (representing both receptor cells and supporting elements) and peripherally situated follicular cells which were continuous with the surrounding Str. germinativum of the stratified squamous epithelium. Positive IHC labelling for neurofilament demonstrated numerous fine nerve fibres (Neurofibra gustatoria) within the connective tissue immediately surrounding the taste bud. Taste bud morphology in the emu was similar to that described in other birds. However, when sectioned tangentially they were indistinguishable from the surrounding epithelium with H&E staining. By using IHC labelling, concentrations of nerve fibres could be demonstrated beneath apparently nondescript epidermal structures, thus indicating the presence of a taste bud. The distribution of taste buds in the oropharynx could be linked to the particular feeding method of the emu. Based on information from GenBank, it would appear that the relatively few taste buds present in the emu oropharynx would mainly function in distinguishing bitter taste. As bitter-tasting compounds can cause a negative association with a particular food type, it would appear that the sense of taste in the emu would predominantly function for protection and not food selection. This study revealed various unique findings regarding the mechanical and sensory specialisations in the upper digestive tract of the ostrich and emu.  The ostrich and emu possess a combination of structures which functionally replace an epiglottis, namely the linguo-laryngeal apparatus.  Herbst corpuscles are widely distributed in the oropharynx of the ostrich and emu and their distribution is related to the particular feeding habits of these birds.  The capsule of Herbst corpuscles in the ostrich and emu is composed of contractile elements, a feature not reported in other birds.  The ostrich and emu possess a well-developed bill tip organ, which is an unusual feature amongst pecking birds.  Taste buds are present in the emu and no structures resembling taste buds were identified in the ostrich. / Thesis (PhD)--University of Pretoria, 2013. / gm2014 / Anatomy and Physiology / Unrestricted

No description available.

Thesis (MScAgric (Agricultural Economics))--University of Stellenbosch, 2011. / ENGLISH ABSTRACT: Before the ostrich industry started in the Klein Karoo region of South Africa in 1863, the veld was used mainly for large and small stock production. Returns per hectare (ha) from large and small stock production are low due to the low carrying capacity of the veld in this region. However, when the veld is utilised predominantly to provide space for breeding ostriches sustained mainly by lucerne-based feed supplements, the limited-feed production capacity no longer determines the long-term stocking rate. The returns, per ha, from ostrich production can therefore be much higher than from sheep, goats and cattle. This has resulted in high ostrich stocking rates, which in turn, has caused degradation to most of the veld to a greater or lesser extent. Driven by a personal conviction to manage the veld sustainably, as well as by a fear of environmental damage connotations for ostrich leather products, which could restrict market access, ostrich farmers in the Klein Karoo, represented by the South African Ostrich Business Chamber (SAOBC), increasingly place an emphasis on veld restoration. The various phases of ostrich production are breeding and hatching eggs to produce day-old chicks, rearing chicks, raising birds, and the final phase of weight addition to slaughter. The phase that is considered in this study is the production of day-old chicks. There are two systems that can be used for producing day-old ostrich chicks, namely, the flock breeding system and the small-camp system. Shifting from the flock breeding system to the smallcamp system will enable the farmer to practice genetic selection. This switch from the flock breeding system to the small-camp system requires the farmer to invest in fencing material. The SAOBC requested a study to determine whether the expected private benefits from moving breeding ostriches to small camps in order to free up the large veld camps for veld restoration would justify investing in these small camps. If this investment is not financially justified, the veld restoration will have to be financed via payment for ecosystem services. Both passive and active veld restoration techniques are considered in this study. Passive restoration requires the farmer to invest in fencing material needed for the erection of the small camps. Active restoration requires the farmer to invest not only in fencing material, but also in soil manipulation and seeding. The main aim of this study is to find out if the private (financial) benefits from the switch to small camps can compensate for fencing costs, without the cost of active restoration, or if the switch to small camps can compensate for fencing costs with the cost of active restoration. Typical farm models were developed for this purpose, and the results showed that the private benefits compensate for the investment cost of fencing material used for passive restoration as well as for restoration of 10% of the veld that is heavily degraded. When the full cost of active restoration of the moderately degraded veld (30%) was added, the private benefits could not compensate for the full restoration cost. / AFRIKAANSE OPSOMMING: Voordat die volstruisbedryf in 1863 in die Klein Karoo ontstaan het, is die veld hoofsaaklik gebruik vir groot- en kleinveeproduksie. Die wins per hektaar van groot- en kleinvee produksie in hierdie streek is laag weens die lae drakrag van veld. Wanneer die veld egter primêr aangewend word vir ruimte vir volstruise wat met lusern gebaseerde rantsoene gevoer word, bepaal die natuurlike drakrag nie meer die belading met volstruise oor die langer termyn nie. Die wins per hektaar uit volstruisboerdery kan dus veel hoër wees as wat met skape, bokke of beeste gegenereer kan word. Dit het hoë belading met volstruise tot gevolg gehad wat vernieling van meeste van die veld tot gevolg gehad het. Gedryf deur persoonlike oortuiging om die veld volhoubaar te benut, sowel as deur vrees dat die vernielde veld die beeld van die volstruisbedryf mag skaad en internasionle marktoegang mag belemmer, het volstruisprodusente in die Klein Karoo, verteenwoordig deur die Suid-Afrikaanse Volstruisbesigheidskamer (SAVBK), toenemend klem begin plaas op veldrestorasie. Die verskillende fases van volstruisproduksie sluit in teling en uitbroei van eiers om dagoud kuikens te lewer, kuikens grootmaak, voëls grootmaak en massa toename tot by slag. Die verskillende fases word dikwels deur verskillende produsente behartig. Die fase waarop in hierdie ondersoek gefokus word is die produksie van dagoud kuikens. Daar bestaan twee stelsels vir die produksie van dagoud kuikens, naamlik tropparing en die kleinkamp stelsel. Die oorskakeling van tropparing na die kleinkamp stelsel stel die produsent in staat om genetiese seleksie toe te pas, maar dit verg investering in omheiningsmateriaal. Die SAVBK het ‘n ondersoek aangevra om te bepaal of die verwagte privaat voordele wat verkry kan word uit die oorskakeling na die kleinkamp stelsel om veldrestorasie moontlik te maak, die investering in die kleinkampe sal regverdig. Indien die investering nie finansieel geregverdig kan word nie, sal verder gekyk moet word na finansiering vanuit betaling vir ekostelsel dienste wat moontlik bevorder kan word deur die veldrestorasie. Die koste van beide passiewe en aktiewe veldrestorasie tegnieke word in hierdie ondersoek gedek. Passiewe restorasie vereis alleen van die produsent om te investeer in omheiningsmateriaal vir kleinkampe. Aktiewe restorasie vereis investering in omheiningsmateriaal vir kleinkampe en betaling vir grondmanipulasie en saad vir die hervestiging van plante. Die doel van die ondersoek is om te bepaal of die privaat (finansiële) voordele van die oorskakeling na kleinkampe kan kompenseer vir die investering in omheiningsmateriaal met aktiewe veldrestorasie en sonder aktiewe veldrestorasie (dus passiewe restorasie). Tipiese plaasmodelle is hiervoor ontwikkel. Die resultate toon dat die privaat voordele wel kan kompenseer vir die omheiningskoste van kleinkampe benodig vir passiewe restorasie en vir aktiewe restorasie van 10% van die veld wat die meeste verniel is. Wanneer die koste van restorasie van 30% van die veld wat matig verniel is, bygevoeg word, is die privaat voordele ontoereikend om die totale restorasiekoste te dek.

The Forgiveness Project includes a critical introduction that defines the author’s approach to the short-short form as well as an explanation of how historiographical metafiction can work to memorialize. The first section contains primarily short-short stories that address the themes of motherhood, small tyrannies, happy liars, caregiving and the clichés of grief. A collection of linked short stories follows, revolving around elusive forgiveness. On the night of July 17, 1977, Juanita Lee, a bridge tender in South Florida, was abducted by two men and executed in the Everglades to silence her opposition to the demolition of an Intracoastal Waterway bridge. Twenty-two years later her daughter, Jill, now a Washington D.C. lobbyist who views the world through the cynical lens of her life’s work, is confronted with a plea for forgiveness via an organization called “The Forgiveness Project,” representing one of her mother’s killers.

The ostrich meat is being introduced in the market for meat as a healthy alternative when compared with most other meat, because it has low content of total lipids, saturated fatty acids and calories. Despite these benefits reported in the scientific literature on the ostrich meat, there are few jobs in relation to protein quality and effect of the consumption of meat on the metabolism of humans and animals. This study aims to assess the biological and physical chemistry of ostrich meat, its effect on biochemical parameters in rats and compared with most other meat consumed. We performed analysis of proximate composition, fatty acid profile, cholesterol and minerals of ostrich meat, beef, pork and chicken. To test the biological, experimental diets were prepared with casein (control) and diets in which casein was replaced by ostrich meat, beef, chicken and pork. The proximate composition of meat, for moisture, protein and ash, was very similar, but the meat of ostriches showed a lower percentage of lipid (0.58%). Moreover, had a good relationship of polyunsaturated fatty acids / saturated (0.99) n6/n3 ratio (8.32) and greater amount of iron (4.17 mg/100g). By the assay it was found that as well as beef, pork and chicken, beef and ostrich has an excellent quality protein and showed positive results in the biochemical parameters of rats fed with this meat, especially in relation to serum cholesterol of animals that showed a lower concentration. / A carne de avestruz está sendo introduzida no mercado das carnes como uma alternativa mais saudável quando comparada com outras carnes, pois tem baixo teor de lipídios totais, de ácidos graxos saturados e calorias. Apesar desses benefícios relatados na literatura científica sobre a carne de avestruz, existem poucos trabalhos, em relação à qualidade protéica e o efeito do consumo desta carne sobre o metabolismo de humanos e animais. Este trabalho tem como objetivo a avaliação biológica e físico-química da carne de avestruz, seu efeito nos parâmetros bioquímicos em ratos e comparar com outras carnes mais consumidas. Foram realizadas análises da composição centesimal, perfil de ácidos graxos, colesterol e minerais das carnes de avestruz, bovina, suína e frango. Para o ensaio biológico, foram elaboradas dietas experimentais, com caseína (controle) e dietas onde a caseína foi substituída por carne de avestruz, carne bovina, carne de frango e carne suína. A composição centesimal das carnes, em relação à umidade, proteína e cinzas, foi bastante semelhante, porém a carne de avestruz apresentou um percentual de lipídio mais baixo (0,58%). Além disso, apresentou uma boa relação de ácidos graxos poliinsaturados/saturados (0,99), razão n6/n3 (8,32) e maior quantidade de ferro (4,17 mg/100g). Através do ensaio biológico verificou-se que assim como a carne bovina, suína e frango, a carne de avestruz possui uma excelente qualidade protéica e apresentou resultados positivos nos parâmetros bioquímicos de ratos alimentados com esta carne, principalmente em relação ao colesterol sérico dos animais que apresentaram menor concentração.

Orientador: Pedro Fernando Romanelli / Banca: José Francisco Lopes Filho / Banca: Expedito Tadeu Facco Silveira / Resumo: O objetivo deste trabalho é avaliar as propriedades funcionais da carne de Ema (Rhea americana) e de Avestruz (Struthio camellus) por meio de um estudo comparativo com a carne de Frango (Gallus domesticus). Para tanto, analisaram-se a solubilidade das proteínas miofibrilares, a capacidade de retenção de água, a capacidade de emulsificação das proteínas totais, a estabilidade da emulsão e as perdas por cocção, por evaporação e por gotejamento. Obtiveram-se os seguintes resultados por meio das análises da composição nutricional do músculo Iliotibialis lateralis das aves: avestruz: 19,59 % de proteínas, 75,53 % de umidades, 1,37 % de lipídeos, 1,13 % de cinzas e 2,38 % de carboidratos; ema: 23,50 % de proteínas, 74,19 % de umidades, 1,11 % de lipídeos, 1,13 % de cinzas e 0,07 % de carboidratos e frango: 18,35 % de proteínas, 73,30 % de umidades, 5,92 % de lipídeos, 1,03 % de cinzas e 1,40 % de carboidratos. Por meio da análise das propriedades funcionais observou-se que as proteínas solúveis no NaCl (PS) e as proteínas extraídas com NaCl das proteínas totais (PT) apresentaram, respectivamente, os seguintes resultados: pH 7.0: avestruz (7,40 % e 38,06 %), ema (8,52 % e 36,11 %) e frango (7,68 % e 41,88 %); pH 5.5: avestruz (5,87 % e 30,18 %), ema (6,53 % e 28,54 %) e frango (5,65 % e 29,97 %) e pH 3.0: avestruz (3,04 % e 15,64%), ema (3,29 % e 13,97 %) e frango (2,85 % e 15,52 %). Na análise da capacidade de retenção de água obteve-se para avestruz (73,19 %), ema (66,25 %) e frango (67,13 %). Com relação à capacidade de emulsificação no pH 7.0 foram obtidos estes resultados: avestruz (21,42 mL óleo/ 100 mg de proteína), ema (18,98 mL óleo/ 100 mg de proteína) e frango (31,87 mL óleo/ 100 mg de proteína). Para a estabilidade da emulsão (pH 7.0) obteve-se: para avestruz (36,33 mL liberado (água e óleo)/ 100 g de emulsão)... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: This study aims to assess the functional properties of both Rhea (Rhea americana) and Ostrich meat (Struthio camellus) through a comparive study to chicken meat (Gallus domesticus). For that, myofibrillar proteins solubility, water retention capacity, total proteins emulsifying capacity, emulsion stability and losses due to cooking, evaporation and meat proteins drip loss were analyzed. This results obtained through the nutritional composition analysis of the muscle Iliotibialis lateralis of poultry: to ostrich 19,59 % proteins, 75,53 % humidity, 1,37 % fat, 1,13 % ash and 2,38 % carbohydrate; to rhea 23,50 % proteins, 74,19 % humidity, 1,11 % fat, 1,13 % ash and 0,07 % carbohydrate and to chicken 18,35 % proteins, 73,30 % humidity, 5,92 % fat, 1,03 % ash and 1,40 % carbohydrate. Through the functional properties analysis we observed that the soluble proteins in NaCl (PS) and the extracted proteins with NaCl from total proteins (PT) presented, respectively, the following results: pH 7.0: to ostrich (7,40 % and 38,06 %), rhea (8,52 % and 36,11 %) and chicken (7,68 % and 41,88 %), pH 5.5: to ostrich (5,87 % and 30,18 %), rhea (6,53 % and 28,54 %) and chicken (5,65 % and 29,97 %) and pH 3.0: to ostrich (3,04 % and 15,64 %), rhea (3,29 % and 13,97 %) and chicken (2,85 % and 15,52 %). Analysing water retention capacity we obtained to ostrich (73,19 %), rhea (66,25 %) and chicken (67,13 %). Regarding the emulsifying capacity in pH 7.0 these results were obtained: ostrich (21,42 mL oil/ 100 mg proteins), rhea (18,98 mL oil/ 100 mg proteins) and chicken (31,87 mL oil/ 100 mg proteins). For the emulsion stability (pH 7.0) we obtained: to ostrich (36,33 mL released (water and oil)/ 100 g emulsion), rhea (81,00 mL released (water and oil)/ 100 g emulsion) and chicken (0,66 mL released (water and oil)/ 100 g emulsion). The values found to cooking losses were: ostrich (21,77 g/ 100 g sample)... (Complete abstract click electronic access below) / Mestre

Made available in DSpace on 2016-04-25T18:40:29Z (GMT). No. of bitstreams: 1 Carlos Roberto Souza Carmo.pdf: 2828308 bytes, checksum: 9d6c4f274815a70b85fff46e6fcbe5cd (MD5) Previous issue date: 2008-04-16 / This research aims to apply the methodologies of absorption costing, variable costing and activity based costing in an ostrich breeding undertake of Úberaba-MG, whose operational activity consists on ostrich incubation, raising, reraising and fattening for slaughtering, and also, for comparing the results obtained o identify the best costing methodology that adapts to this mentioned livestock farming activity, as it s the information provider for the decision taking. This subject was chosen after explaining studies that pointed out lack of information towards the wealth definition concerning specifically the accountancy, management and financial and economic control of this kind of livestock-farming business. To make this work happen, in the beginning, theorical basis on activity based costing (ABC), variable costing and absorption costing methodologies was taken into consideration. After that, the theorical basis on the ostrich breeding activity in Brasil was elaborated. On a third moment, the theorical basis on the methodology used on this research was realized, as it was the background for this single case protocol study. Finally, the application of costing methodologies mentioned in this work was presented, as well as the results obtained through the empirical investigation process. By the end of this work, it was possible to notice that the produced information set collected thru the application of each one of the mentioned methodologies could support the decision taking on different matters, according to specific objectives. It s pointed out that among those three applied costing methodologies, the activity based costing (ABC) produce greater number of relevant information for the general decision taking / O presente trabalho de pesquisa tem como objetivo aplicar as metodologias de custeamento por absorção, custeamento variável e custeamento baseado em atividades (ABC) em um empreendimento estrutiocultor da cidade Uberaba-MG, cuja atividade operacional consista na incubação, cria, recria e engorda de avestruzes para o abate e, ainda, comparar os resultados obtidos de forma a identificar aquela metodologia de custeamento que melhor adapte à atividade pecuária em questão, enquanto prestadora de informações voltadas para a tomada de decisão em geral. Este tema foi escolhido a partir de estudos exploratórios que permitiram constatar escassez de informações, concernentes à definição de riquezas, voltadas especificamente para a contabilidade, gestão e controle econômico e financeiro desse tipo de negócio pecuário. Para concretização deste trabalho, inicialmente, realizou-se o embasamento teórico sobre as metodologias de custeamento por absorção, custeamento variável custeamento baseado em atividades (ABC). Em seguida, elaborou-se o embasamento teórico acerca da atividade estrutiocultora no Brasil. Em um terceiro momento, realizou-se o embasamento teórico sobre a metodologia empregada para realização desta pesquisa, sendo que, este embasamento deu origem ao protocolo do estudo de caso único. Finalmente, realizou-se a apresentação da aplicação das metodologias de custeamento abordadas neste trabalho e, ainda, a apresentação dos resultados obtidos através do processo de investigação empírica como um todo. Ao final deste trabalho foi possível constatar que o conjunto de informações produzidas a partir da aplicação de cada uma das metodologias abordadas suportaria a tomada de decisões de diferentes naturezas, de acordo com finalidades específicas. Salientando que, dentre aquelas três metodologias de custeamento aplicadas, o custeamento baseado em atividades (ABC) produziu a maior quantidade de informações relevantes para a tomada de decisão em geral

Made available in DSpace on 2014-06-11T19:23:28Z (GMT). No. of bitstreams: 0 Previous issue date: 2009-12-09Bitstream added on 2014-06-13T18:09:37Z : No. of bitstreams: 1 silva_lcc_me_sjrp.pdf: 264964 bytes, checksum: 6d475d5b7734bbff4951cab4446a3a4e (MD5) / O objetivo deste trabalho é avaliar as propriedades funcionais da carne de Ema (Rhea americana) e de Avestruz (Struthio camellus) por meio de um estudo comparativo com a carne de Frango (Gallus domesticus). Para tanto, analisaram-se a solubilidade das proteínas miofibrilares, a capacidade de retenção de água, a capacidade de emulsificação das proteínas totais, a estabilidade da emulsão e as perdas por cocção, por evaporação e por gotejamento. Obtiveram-se os seguintes resultados por meio das análises da composição nutricional do músculo Iliotibialis lateralis das aves: avestruz: 19,59 % de proteínas, 75,53 % de umidades, 1,37 % de lipídeos, 1,13 % de cinzas e 2,38 % de carboidratos; ema: 23,50 % de proteínas, 74,19 % de umidades, 1,11 % de lipídeos, 1,13 % de cinzas e 0,07 % de carboidratos e frango: 18,35 % de proteínas, 73,30 % de umidades, 5,92 % de lipídeos, 1,03 % de cinzas e 1,40 % de carboidratos. Por meio da análise das propriedades funcionais observou-se que as proteínas solúveis no NaCl (PS) e as proteínas extraídas com NaCl das proteínas totais (PT) apresentaram, respectivamente, os seguintes resultados: pH 7.0: avestruz (7,40 % e 38,06 %), ema (8,52 % e 36,11 %) e frango (7,68 % e 41,88 %); pH 5.5: avestruz (5,87 % e 30,18 %), ema (6,53 % e 28,54 %) e frango (5,65 % e 29,97 %) e pH 3.0: avestruz (3,04 % e 15,64%), ema (3,29 % e 13,97 %) e frango (2,85 % e 15,52 %). Na análise da capacidade de retenção de água obteve-se para avestruz (73,19 %), ema (66,25 %) e frango (67,13 %). Com relação à capacidade de emulsificação no pH 7.0 foram obtidos estes resultados: avestruz (21,42 mL óleo/ 100 mg de proteína), ema (18,98 mL óleo/ 100 mg de proteína) e frango (31,87 mL óleo/ 100 mg de proteína). Para a estabilidade da emulsão (pH 7.0) obteve-se: para avestruz (36,33 mL liberado (água e óleo)/ 100 g de emulsão)... / This study aims to assess the functional properties of both Rhea (Rhea americana) and Ostrich meat (Struthio camellus) through a comparive study to chicken meat (Gallus domesticus). For that, myofibrillar proteins solubility, water retention capacity, total proteins emulsifying capacity, emulsion stability and losses due to cooking, evaporation and meat proteins drip loss were analyzed. This results obtained through the nutritional composition analysis of the muscle Iliotibialis lateralis of poultry: to ostrich 19,59 % proteins, 75,53 % humidity, 1,37 % fat, 1,13 % ash and 2,38 % carbohydrate; to rhea 23,50 % proteins, 74,19 % humidity, 1,11 % fat, 1,13 % ash and 0,07 % carbohydrate and to chicken 18,35 % proteins, 73,30 % humidity, 5,92 % fat, 1,03 % ash and 1,40 % carbohydrate. Through the functional properties analysis we observed that the soluble proteins in NaCl (PS) and the extracted proteins with NaCl from total proteins (PT) presented, respectively, the following results: pH 7.0: to ostrich (7,40 % and 38,06 %), rhea (8,52 % and 36,11 %) and chicken (7,68 % and 41,88 %), pH 5.5: to ostrich (5,87 % and 30,18 %), rhea (6,53 % and 28,54 %) and chicken (5,65 % and 29,97 %) and pH 3.0: to ostrich (3,04 % and 15,64 %), rhea (3,29 % and 13,97 %) and chicken (2,85 % and 15,52 %). Analysing water retention capacity we obtained to ostrich (73,19 %), rhea (66,25 %) and chicken (67,13 %). Regarding the emulsifying capacity in pH 7.0 these results were obtained: ostrich (21,42 mL oil/ 100 mg proteins), rhea (18,98 mL oil/ 100 mg proteins) and chicken (31,87 mL oil/ 100 mg proteins). For the emulsion stability (pH 7.0) we obtained: to ostrich (36,33 mL released (water and oil)/ 100 g emulsion), rhea (81,00 mL released (water and oil)/ 100 g emulsion) and chicken (0,66 mL released (water and oil)/ 100 g emulsion). The values found to cooking losses were: ostrich (21,77 g/ 100 g sample)... (Complete abstract click electronic access below)

This thesis presents an attempt to find evidence of the ostrich effect and the disposition effect, as well as individual differences in self-assessed financial knowledge and its effect on these biases. The ostrich effect refers to the tendency to deliberately avoid information that might be negative, by "sticking your head in the sand". The disposition effect refers to people who hold on to losing assets too long while selling winning ones too early. The two effects were examined through a natural experiment which emerged from the stock market crash that occurred February 5th, 2018. The data was collected during an internship at Länsförsäkringar AB and originates from the usage of Länsförsäkringar's application Sparnavigatorn, where customers can manage their savings. The customers login activity and number of placed sales orders were observed. The data material is unique, and the study enabled a unique presentation of real life behaviour within a financial context and an analysis of whether individual differences affect behaviour. To our knowledge, neither the ostrich effect nor the disposition effect have earlier been examined through a large scale natural experiment. The results show no significant indication of the ostrich effect, but rather a relatively constant login activity not affected by the stock market crash. Furthermore, they show a contradictory reaction to what the disposition effect suggests, meaning the respondents place more sales orders during the stock market fall than at the time before and after. The results imply that further research needs to be done to either reject or confirm the existence of the ostrich effect and the disposition effect.