Submitted by (edna.saturno@ufrpe.br) on 2017-05-15T17:26:44Z No. of bitstreams: 1 Marcelo Jose Ferreira Batista da Silva.pdf: 851564 bytes, checksum: 1a7e403b124792a436c6595938142885 (MD5) / Made available in DSpace on 2017-05-15T17:26:44Z (GMT). No. of bitstreams: 1 Marcelo Jose Ferreira Batista da Silva.pdf: 851564 bytes, checksum: 1a7e403b124792a436c6595938142885 (MD5) Previous issue date: 2015-07-31 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The aim of this study was to evaluate the growth, carcass yield and meat quality of animals Nellore and with Rubia Gallega. For the study of performance were applied the properties of four nonlinear models, considering the set of growth curves: Von Bertalanffy, Brody, Gompertz and Logistic. The models were adjusted by the method of Gauss Newton through the function "nls", free Software R version 3.1., the data weight-for-age in times 0; 270; 365; 550; and 660 days of age, male and female in Nellore breed and its intersection with the race Rubia Gallega, considering the criteria: Akaike’s Information Criterion (AIC), Bayesian Information Criterion (BIC), mean squared residue (QMR), coefficient of determination (R2) and mean deviation of absolute waste (DMA). It was also applied the likelihood-ratio test for equality of parameters of nonlinear models to determine if a single curve would be adequate to describe the growth of these animals. For the female cross-Nellore and males crossed, the model that best adjusted growth curves was the Brody, while that for males the Nellore breed was the Logistic model. For the test of equality, comparing the curves between females and males Nellore and between males Nellore and crossover, it was found that the hypothesis k1 = k2 = k was rejected by the maximum likelihood ratio test, indicating different growth rate (K). Already for the hypothesis a1 = a2 = a for female and male Nellore, it was found that the female Nellore and the male crossover showed same weight to maturity (A) in relation to the male Nellore. Even with the test of equality of parameters (Â and K), when comparing the data of animals between female and male crusaders and between females Nellore and the crusaders, it was checked that is not rejected by the maximum likelihood ratio test, which indicates that it can be represented by a single equation and that the curves are parallel and identical. This way, neither the sex and the genetic group influenced the estimated parameters. For the evaluation of the income of carcase and meat quality were used 27 male animals whole, being 12 crusaders (Nellore x Rubia Gallega) and 15 pure (Nellore), created and fed grazing Brachiaria brizantha, until the average age of 32 months, and then slaughtered in fridge commercial in the city of Parnamirim - RN. The parameters evaluated were: body weight at slaughter; weights of carcasses hot and cold; income of hot carcasses (WHR) and cold (RCF); body length (CC); index of compactness of the carcasse (ICC); losses by cooling; pH and temperature (T) of the housing in the times 0h, 3h and 24h; weights and yields of front, and hindquarter; area of rib eye); thickness of subcutaneous fat (EGS); color (L*, a* and b*); losses by cooking; and softness. There was no difference (P< 0.05) for WHR; T 0h and 3h; NE; AOL; and color a* and b*. The difference found for these variables, in favor of the animals crossed, proved to be promising for the production of a product potentially superior, by presenting characteristics in order to care for attributes that give meat quality. / Objetivou-se avaliar o crescimento, rendimento de carcaça e qualidade da carne de animais Nelore e cruzados com Rubia Gallega. Para o estudo de desempenho foram aplicadas as propriedades de quatro modelos não lineares, considerando-se o ajuste de curvas de crescimento: Von Bertalanffy, Brody, Gompertz e Logístico. Os modelos foram ajustados pelo método de Gauss Newton por meio da função “nls”, do Software livre R versão 3.1., aos dados peso-idade nos tempos 0; 270; 365; 550; e 660 dias de idade, de machos e fêmeas da raça Nelore e de seu cruzamento com a raça Rubia Gallega, considerando-se os critérios: Akaike's Information Criterion (AIC), Bayesian Information Criterion (BIC), quadrado médio do resíduo (QMR), coeficiente de determinação (R2) e desvio médio absoluto dos resíduos (DMA). Aplicou-se também o teste da razão de verossimilhança para igualdade de parâmetros de modelos não lineares para determinar se uma única curva seria adequada para descrever o crescimento desses animais. Para as fêmeas Nelore cruzadas e machos cruzados, o modelo que melhor ajustou as curvas de crescimento foi o de Brody, enquanto que para os machos da raça Nelore foi o Logístico. Para o teste de igualdade, comparando-se as curvas entre fêmeas e machos Nelore e entre machos Nelore e cruzado, verificou-se que a hipótese k1 = k2 = k foi rejeitada pelo teste da razão de máxima verossimilhança, indicando diferente taxa de crescimento (K). Já para a hipótese a1 = a2 = a para fêmeas e machos Nelore, verificou-se que a fêmea Nelore e o macho cruzado apresentaram mesmo peso à maturidade (A) em relação ao macho Nelore. Ainda com o teste de igualdade de parâmetros (Â e K), no comparativo dos dados de animais entre fêmea e macho cruzados e entre fêmeas Nelore e cruzada foi verificada não rejeição pelo teste da razão de máxima verossimilhança, o que indica que pode ser representada por uma única equação e que as curvas são paralelas e idênticas. Dessa maneira, nem o sexo e o grupo genético influenciaram os parâmetros estimados. Para avaliação dos rendimentos de carcaça e qualidade de carne foram utilizados 27 animais machos inteiros, sendo 12 cruzados (Nelore x Rubia Gallega) e 15 puros (Nelore), criados e alimentados em pastagem de Brachiaria brizantha, até a média de idade de 32 meses, sendo, em seguida, abatidos em frigorífico comercial no município de Parnamirim – RN. Os parâmetros avaliados foram: peso corporal ao abate; pesos de carcaças quente e fria; rendimentos de carcaças quente (RCQ) e fria (RCF); comprimento de carcaça (CC); índice de compacidade da carcaça (ICC); perdas por resfriamento; pH e temperatura (T) da carcaça nos tempos 0h, 3h e 24h; pesos e rendimentos do dianteiro, costilhar e traseiro; área de olho de lombo (AOL); espessura de gordura subcutânea (EGS); cor (L*, a* e b*); perdas por cocção; e maciez. Houve diferença (P<0,05) para RCQ; T 0h e 3h; EGS; AOL; e cor a* e b*. A diferença encontrada para essas variáveis, a favor dos animais cruzados, mostrou-se promissora para produção de um produto potencialmente superior, por apresentar características visando ao atendimento de atributos que conferem qualidade da carne.

Intäkter är en väsentlig del av redovisningen och används för att fastställa de finansiella resultaten. Det är även ett betydelsefullt mått för intressenter som använder intäktsredovisningen för att bedöma företags finansiella prestation. År 2002 påbörjade IASB ett projekt för att utveckla en ny internationell intäktsstandard. Anledningen till detta var att öka jämförbarheten mellan olika företag och länder samt att utveckla ett mer konsekvent ramverk för intäktsredovisning. Svenska onoterade företag som klassificeras som större företag ska tillämpa det svenska regelverket K3, men har även möjlighet att följa det internationella regelverket IFRS genom att tillämpa den svenska rekommendationen RFR 2. Syftet med denna studie är att undersöka om skillnader uppstår mellan regelverken RFR 2/IFRS 15 och K3 vid redovisning av intäkter när hänsyn tas till inkomstbeskattning, utdelningsmöjligheter och nyckeltal. Syftet i studien är även att visa vilket regelverk som är mer fördelaktigt ur ett intressentperspektiv. Intressenterna som avses är användarna av finansiella rapporter vilka nämns i IASBs föreställningsram. För att uppnå syftet har tre typfall konstruerats med utgångspunkt i tre olika branscher som förväntas påverkas av den nya intäktsstandarden. Typfallen har därefter analyserats utifrån tillämpning av regelverken RFR 2/IFRS 15 och K3. Metoden som tillämpas i denna studie är av abduktiv karaktär och inom ramen för kvalitativ forskning. Resultatet av studien visar att det förekommer skillnader mellan RFR 2/IFRS 15 och K3. I typfallen uppstår skillnader i tidpunkten och fördelningen vid redovisning av intäkter vilket får effekter på inkomstbeskattning utdelning och nyckeltal. Det är dock svårt att utifrån dessa typfall och faktorer konstatera vilket regelverk som är mer fördelaktigt ur ett intressentperspektiv. När hänsyn tas till att RFR 2/IFRS 15 är mer omfattande och detaljrik än K3 kan däremot RFR 2/IFRS 15 anses vara det regelverk som är mer gynnsamt för intressenterna av den anledningen att det förser intressenterna med mer användbar och utförlig information. / Revenue recognition is an essential part of accounting theory and is used for determining financial performance. It is also a meaningful measure for stakeholders that use revenue recognition to estimate companies’ financial performance. In 2002 the IASB started a project to develop a new international revenue recognition standard. The reason for this was to increase the comparability across companies and countries as well as develop a more consistent framework for revenue recognition. Unlisted Swedish companies which classifies as larger companies should apply the Swedish regulation K3, but they also have the opportunity to practise the international IFRS regulation by applying the Swedish recommendation RFR 2. The purpose of this study is to examine possible differences that may arise between the revenue recognition of RFR 2/IFRS 15 and K3 regarding income tax, dividends and financial ratios. The study will also show which regulation is most beneficial from a stakeholder perspective. The stakeholders referred to are the users of the financial statements in IASB’s conceptual framework. In order to achieve the purpose of this study, three hypothetical examples have been designed based on three different industries that are expected to be the most affected of the new revenue recognition standard. The hypothetical examples have then been analyzed based on the application of RFR 2/IFRS 15 and K3. The method for this study is an abductive character and within the frames of qualitative research. The findings of this study indicate that differences appear between RFR 2/IFRS 15 and K3. The hypothetical examples show that differences occur in the timing and allocation of revenue recognition which have an effect on income tax, dividends and financial ratios. Even though differences occur it is difficult to conclude which regulation is the most beneficial from a stakeholder perspective, based on these hypothetical examples and elements. However, considering RFR 2/IFRS 15 being more comprehensive and detailed than K3, RFR 2/IFRS 15 may be considered more beneficial to stakeholders as it provides stakeholders with more useful and extensive information.