A importância de toda a cadeia produtiva de aves no Brasil é fortemente impulsionada pela produção, exportação de carne de frango e pelo seu consumo per capita, que em 2009 foi de 11 milhões de toneladas, 3.3 milhões de toneladas e 40,1 Kg/hab/ano respectivamente. Porém a exportação de cortes e a preferência dos consumidores por cortes de frangos e filés ao invés dos frangos inteiros despertaram a necessidade de encontrar meios para o aproveitamento de dorsos, pescoços e ossos resultantes da desossa. A produção de carne mecanicamente separada com essas partes tornou-se ao longo dos anos uma alternativa viável, produzindo uma matéria-prima de baixo custo. O desenvolvimento de um produto reestruturado cozido congelado com carne de ave, com a utilização de pedaços desossados de peito e sobrecoxa, adicionados de carne mecanicamente separada do dorso da carcaça das aves tornou-se interessante para a indústria e consumidor. Porém as características desejadas pelo consumidor deste tipo de produto são consistência, força de adesão e suculência, ou seja, características de um filé de frango íntegro. Para conseguir essas características desejadas objetivou-se utilizar ingredientes não cárneos como a transglutaminase e albumina de ovo em pó, sendo esses ingredientes adicionais somados a adição de carne mecanicamente separada o estudo deste projeto. Para determinar a qualidade do produto foi realizada análise microbiológica no produto cru e após o cozimento e posteriormente para avaliar sua qualidade durante o armazenamento e sua vida útil a -18°C, foram realizadas análises como pH, cor instrumental, valor de TBARS e análise sensorial, sendo esta última para determinar aceitação do produto por consumidores. / The importance poultry production chain in Brazil is strongly stimulated by meat poultry exportation 11 million of tons, 3,3 million of tons and by per capita consumption 40,1 kg/hab/year. Although the preference of exportation cuts and the consumer preference by cuts instead of whole chicken so theres a search for the use of backs, necks, and bones from the boning. The mechanically separated meat production with that parts over the years one viable alternative, resulting in low cost raw material. Then the develop of restructured product frozen and cooked with poultry meat, the utilization of boning meat from chest and thighs , added to most from back bones is extremity interesting for industry and consumers. But the features desired by consumers for this product are the cohesiveness, richness and strength of accession, that means whole chicken characteristics. To achieve these desired features aimed to use non meat ingredients as transglutaminase and egg albumin powder were used, and these non meat ingredients added to the minced meat in the objective of this project. To determine the quality of the product, microbiological analyses in the raw product and after cooking were performed, and later, to evaluate its quality during storage and service life at -18°C, analyses such as pH, instrumental color, TBARS values and analysis sensory were performed, the latter being performed to determine the acceptance of the product by consumers.

No description available.

This master's thesis dealing with appraisal of a firm Drubezarsky zavod Klatovy which is headquartered in Klatovy is composed of seven essential chapters such as company background, strategic analysis, financial analysis, value drivers, financial plan, valuation and valuation summary along with sensitivity analysis in order to provide a complete range of understanding. Individual key chapters are divided into subchapters. The company ranks among the biggest manufactures of a poultry meat in the Czech republic. The primary aim of this thesis is to detect and review key attributes, which are affecting or even are capable of having an influence on company market value as of 1st of January 2014. Market value were set according to International Valuation Standards (IVS). The business valuation is primarily determined by two methods. The first main method known as discounted cash flow analysis (DCF) in the form of adjusted present value approach (APV) is not at all employed in valuation practice, but it is deemed to be some kind of reference method of all DCF forms. Another one, I employ, is called German income approach (German: Ertragswertverfahren -- EWV). Across texts are used statistical methods in conjunction with statistical programme R that tell me help my specified goal.