Survey of the fatty acid composition of Canadian beef: Backfat and longissimus lumborum muscle

[EN]A survey of Canadian retail beef was undertaken with emphasis on the trans fatty acid (TFA) and conjugated linoleic acid (CLA) isomers, and compared with current health recommendations. Thirty striploin steaks were collected in the winter and summer from major grocery stores in Calgary (Alberta, Canada). Steak fatty acid compositions (backfat and longissimus lumborum muscle analysed separately) showed minor seasonal differences with lower total saturates (PB0.05) and higher total monounsaturates (PB 0.01) in winter, but no differences in total polyunsaturated fatty acids. The ratio of n-6 and n-3 polyunsaturated fatty acid in longissimus lumborum averaged 5.8. The average TFA content in longissimus lumborum was 0.128 g 100 g_1 serving size, and 10t-18:1 was found to be the predominant isomer (32% of total trans), while vaccenic acid was second most abundant (15% of total trans). The CLA content in longissimus lumborum was similar to that of backfat, ranging from 0.43 to 0.60% of total fatty acids and rumenic acid represented 60% of total isomers. Overall, there is still room for improvement in the saturated, mono- and polyunsaturated fatty acid composition of Canadian beef to meet general dietary guidelines for human consumption and additional targets should include reducing 10t-18:1 while increasing both rumenic and vaccenic acids.

Valoración financiero-actuarial de un plan de pensiones empresarial 2014 A

El objetivo del presente trabajo es realizar un comparativo estudio de la implantación de un plan de pensiones de jubilación por parte de la empresa demandante GEMASA a favor de sus empleados. Para ello, con base en un análisis del colectivo trabajador así como del plan de pensiones diseñado específicamente para la empresa, se medirá la capacidad de motivación de los empleados y su capacidad de generación de beneficios ante mejoras salariales. Mediante la creación de diferentes escenarios, se llevará a cabo un análisis financiero de las cuenta de la compañía.