2 resultados para gift taxes

em eResearch Archive - Queensland Department of Agriculture


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Since 1992, wild dolphin provisioning has occurred on a nightly basis at Tangalooma, a resort located on Moreton Island, Australia. Each evening at dusk up to 12 bottlenose dolphins (Tursiops sp.) are provided with fish in a regulated provisioning program. Since July 1998, biologists managing the program have documented 23 occurrences of "gift giving," when several of the provisioned dolphins have offered wild-caught cephalopod or fin fish species to staff members. The characteristics of each of these events are presented, and we explore the relationships between these events and their temporal patterns, and the age and sex of the dolphins involved. We also consider the behavioral explanations for the "gift giving," including prey sharing, play, and teaching behaviors, which have previously been described for cetaceans and other higher mammals. Gift giving may occur either as a discreet behavior (that may be a sequel to one or more other behaviors such as play or food preparation), or as a part of other behaviors, such as play and/or food sharing. It is most likely a manifestation of the particular relationship between the provisioned dolphins and the human participants in the provisioning. Gift giving has become an established but infrequent part of the culture of the provisioned dolphins at Tangalooma. © ISAZ 2012 Printed in the UK.

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The long-term competitiveness of the both the Vietnamese feed and pig production industries are constrained and under pressure whilst the industry is dependent on the use of imported feed ingredients in diets for animal production. These cost pressures are a result of import taxes, transport costs, currency fluctuations and feed supply limitations. By undertaking studies on available resources which are currently under-utilised and with potential as local feeds, we can prove their suitability for use as feedstuffs in pig diets and as replacements for imported feed ingredients. In undertaking this process we can lower feeding costs for pig production in Vietnam by the use of local feeds which are cheaper, generate new industries in Vietnam harvesting or processing these feeds and increase the incomes of Vietnamese workers who are involved in producing these by-products. Our project has shown that rubber seed, when processed correctly to lower the hydrogen cyanide content, is a safe and suitable protein meal feedstuff for use in pig diets with the potential to replace significant quantities of imported soybean and fishmeal in Vietnamese pig diets as long as diets are balanced for any amino acid shortfalls. Our peanut studies have shown that use of binders can help alleviate pig production problems with aflatoxin content in peanut meals. Further work is needed to characterise the fate of the bound aflatoxin to see if there is any meat residue risk. Cassava residue is a resultant by-product from starch extraction in both large and small cassava processing factories. Sub-samples from these two mill types were collected and evaluated for residue HCN. Analyses has shown that the processing and sun drying results in a product with relatively consistent low HCN content. Chemical analyses also reveal that significant residual starch also remains in this by-product. Digestibility studies and pig performance feeding studies have shown that cassava residue can be included in diets at 30% with no adverse effect, although the higher fibre content of this product means that strategically, cassava residue is more suitably used in finisher and sow diets. Research has examined the digestible energy content of a number of sunflower meal types available in Australia and identified major differences in their energy value based on processing, additionally, amino acid analysis has shown a significantly lower lysine content than previous reported. We also examined the digestible energy content of a number of Australian stylo forage legume harvest batches and identified the differences in their energy value based on age/harvest time of the forage legume. Analysis results of various stylo cuts showed that the early cut stylo has a higher starch content and lower fibre fraction content than observed in late and recut stylo which were allowed to grow longer. As a result the faecal digestible energy content was higher for the early cut stylo than for the subsequent cut stylo material which had been allowed to become woody. The results have shown that feeding of stylo meal does provide some nutritive value to the pig with increased energy and nitrogen supply, with a portion of the nitrogen presented which the pig is able to retain. Based on nutrient and fibre content stylo could have a useful role in sow feeding and satiety under non-stall housing situations. With increasing Vietnamese investment in rubber production seen with larger areas under plantations the amounts of rubber seed available for animal feeding will grow significantly over the next 15 years and the importance of the by-product ie rubber seed meal as a protein source in diets for Vietnamese pigs.