Chalk and cheese: Grounded theory case studies of the introduction and usage of activity-based information in two British banks

During the conduct of a research project into influences on the use of management accounting information, the use of activity-based techniques and information in two British banks was studied by the application of grounded theory principles. Juxtaposition of these two case studies reveals insights about the managers' significantly different experiences of ongoing applications, and the different outcomes of implementation that may arise, despite commonality in the organization and industry environment. This paper presents these two case studies, highlights the similarities and differences between them, and draws some conclusions about the causes of the differences. Factors that can be managed to achieve a greater use of these particular management accounting techniques, and the information they generate, are revealed. In particular, the findings suggest that the introduction of transfer charging between the bank's internal units highlights the need for activity-based techniques, and that education, communication and implementor support are vital, both for implementation success and for the widespread continuing use of the resultant applications. Further, between the two cases the greatest consensus was found in a common concern about the amount of detail in the databank and reports.

Impact of ripening stages of banana flour on the quality of extruded products

The study investigated the physical, nutritional and sensory properties of different ripening stages of banana during extrusion processing in combination with rice flour to develop quality snack products. Dehydrated banana flours at ripening stages 4, 5 and 6 (peel colour) were mixed separately at 40% banana to 60% rice flour levels. The mixtures were extruded through a twin-screw extruder at 120 °C barrel temperature, 220 and 260 r.p.m, screw speed and 12% feed moisture. Increase in ripeness indicated negative effect on expansion and water absorption capacity while increasing the water solubility index and moisture retention (wet basis) of the products. Protein and mineral (except for zinc and copper) content of the products were significantly different (P < 0.05) from 4 to 6 of the ripening stages. Most of the essential amino acids in the extruded products increased significantly (P < 0.05) at the ripening stage of 6. All the products were within the acceptable range in the 9-point Hedonic scale showing the best texture and flavour scores for stage 4 and 6, respectively. The extruded products show potential as snack products because of their nutritional quality and sensory acceptability.

Who stole the cheese? or : How postmodernism can grow your business

In this paper, I examine some of the key management literature of the neoliberal 1990s to make a series of wider observations about contemporary ideology. Post-structuralist or post-modernist theory is often presented as the arch-enemy of neoliberal capitalism, as the orthodoxy of late capitalism. However, adding to work by Frederic Jameson, Thomas Frank and others, this paper examines uncanny proximity between neoliberal ideas about disaggregating, outsourcing, networking, etc. and the learning motifs of postmodernist theory. Its guiding hypothesis is that postmodernism in the academy, despite its own self-misrecognition as "racial", is a further ideological expression of the samr neoliberal drive to overcome "Fordist", "authoritarian" ways of organising producation and social regulation.

Effect of cow diet on the composition of milk for cheddar cheese manufacture

Seasonal milk production in Australia has a large impact on the manufacture of cheddar cheese, because the variable milk quality affects cheese moisture content and yield. The influence of cow diet on the composition of milk was investigated together with the effects of variation in milk composition on Cheddar cheese composition and yield. The composition of milk, especially the protein and mineral content, from cows offered diets comprising different energy and protein supplements was correlated with the composition and yield of Cheddar cheese produced.

Atypical antipsychotic agents; peas in a pod or chalk and cheese?

With escalating health expenditure and a shrinking purse, there is increased focus on the cost efficacy of still patented versus generic medications in general, and for atypical antipsychotics in particular. In a recent BMC Medicine article, Godman and colleagues presented data indicating poor uptake of the off patent atypical antipsychotic risperidone, arguing for authorities to mandate its greater use. This is under the assumption of clinical equivalence of atypical antipsychotics. This commentary argues that there are clinically meaningful differences between atypical antipsychotics and important inter-individual heterogeneity in clinical response and tolerability. Access to a broad range of atypical antipsychotics enables clinicians to tailor care, taking consideration of differential efficacy and adverse effects profile in order to meet the needs of individual patients with improved real world effectiveness of treatment. Restriction of agent choice risks detracting from optimal clinical care, with possible poorer outcomes and greater costs of care. A balance between encouraging use of cheapest in class agent and allowing access to various atypical agents for tailored care is likely to produce optimal health outcomes.Please see related article: http://www.biomedcentral.com/1741-7015/12/98.

Wastewater reuse and treatment options for the dairy industry

Milk-processing plants generate significant quantities of wastewater with relatively high organic matter concentrations on a daily basis. In addition to environmental damage that can result from the discharge of these wastewaters into the natural waterways, the presence of products such as milk solids into wastewater streams represents a loss of valuable product for the plants. This paper presents a review of wastewater management practices employed by six milk-processing plants in Victoria, Australia. In all six plants investigated, milk powder represents a major product. During the milk powder production, water is evaporated, condensed and can be reused for various purposes with a significant impact on water usage. Other major products are anhydrous milk fat, cheese, butter, and UHT milk. The effectiveness of the practices was assessed through two main criteria: first through the water to milk intake ratio, and the waste volume coefficient. Both parameters characterise the plant efficiency in regard of water consumption and water reuse, Information on cleaning chemical usage and recovery was also assessed as part of the review. Significant discrepancies emerge between the plants first due to the products manufacturad and water reuse possibilities available in each plant. Second the type of treatment technologies used for condensate and cleaning solution influences the figures. One of the investigated plants is almost self-sufficient for water, emphasising the benefits gained from the use of technologies like membrane separations for condensate and cleaning solution treatment. In some cases, less cost-intensive technologies such as a clarifier are successful to improve cleaning agent recovery.

Input usage, output mix and industry deregulation: an analysis of the Australian dairy manufacturing industry

In this paper we estimate a Translog output distance function for a balanced panel of state level data for the Australian dairy processing sector. We estimate a fixed effects specification employing Bayesian methods, with and without the imposition of monotonicity and curvature restrictions. Our results indicate that Tasmania and Victoria are the most technically efficient states with New South Wales being the least efficient. The imposition of theoretical restrictions marginally affects the results especially with respect to estimates of technical change and industry deregulation. Importantly, our bias estimates show changes in both input use and output mix that result from deregulation. Specifically, we find that deregulation has positively biased the production of butter, cheese and powders.

An evaluation of the reported sodium content of Australian food products

We assessed the sodium content of Australian food items, trends over time and compared this content with sodium targets established by the UK Food Standards Agency and that of similar food items in the UK. The sodium content indicated on food labels were collected from 2005 to 2007. Fifty-three percent of food products had sodium levels above the targets. Food sub-categories containing <20% of products meeting the targets were white bread, wholemeal bread, cream cheese, low fibre breakfast cereal, savoury snack biscuits, hot dogs, sausages, canned soup, canned beans and spaghetti and canned vegetables. There was an indication that Australia had a lower number of food products that met the sodium targets compared to the UK (46% vs. 56%) and over half remain above the recommended target. A reduction in the sodium content of bread, low fibre breakfast cereals, and a number of processed snack, meat and canned goods is needed to reduce the average salt intake to 6 g day⁻¹.

Diversions : Book mathematics - Part 1

The article presents several excerpts from the books including "The Geometry of Love," by John Cheever, "Mr. Midshipman Hornblower," by C.S. Forester, and "The Stinky Cheese Man and Other Fairly Stupid Stories," by Jon Scieszka and Lane Smith.

Aspects of milk protein catabolism by lactobacilli

Lactobacillus plantarum and subspecies of Lactobacillus casei were isolated from good quality mature Cheddar cheese and characterized with respect to metabolic functions that would allow their use in cheesemaking. In this way microbiological control of the maturation process with particular emphasis on protein catabolism was achieved. The lactobacilli isolated were selected for low growth rates (and acid production) in milk, and low proteinase activity to allow for their addition in high numbers to cheesemilk together with the normal starter flora (group N streptococci). The growth and acid production of the starter bacteria were unaffected by the presence of the lactobacilli during cheese manufacture and it was found that the added lactobacilli were able to grow and function under the conditions prevalent in Cheddar cheese during maturation. It was also demonstrated that the lactobacilli could be grown in an artificial medium to high numbers under controlled conditions and could be harvested for the preparation of cell concentrates, a necessary characteristic for commercialization. The lactobacilli also metabolized citrate, a potential problem in cheese maturation associated with C02 production but this did not adversely affect the maturation process under the conditions used. Compared to the group N streptococci the non-starter lactobacilli possessed a proteinase system that had a higher temperature optimum and was less affected by heat and sodium chloride. They also possessed a more active peptidase system although both the lactobacilli and the starter organisms possessed a similar range of peptidases. Non-starter lactobacilli were added to normal cheese and cheese made with proteinase negative starter. The added organisms did not adversely affect manufacturing parameters and did not metabolize citrate or lead to the formation of biogenic amines. However protein catabolism rates, particularly with respect to peptide degradation, were increased, as was flavour development and intensity. It was observed that the body and texture of the cheeses was unaffected by the treatment. By controlling both the starter and non-starter microflora in the cheeses a practical system for favourably influencing cheese maturation was possible. The investigation has demonstrated that carefully selected and characterized non-starter lactobacilli can be incorporated into Cheddar cheese manufacture in order to influence flavour development during maturation. Moreover the organisms can be added to the vat stage of manufacture without causing problems to the manufacturing process. This approach is a simple cost effective means of improving the cost of Cheddar cheese production and provides an unique opportunity to improve and control quality of all Cheddar cheese produced.

Milking their health for all its worth? Improving the health of farming families through facilitated learning

The Victorian Dairy Industry has an annual turnover of $5,125 million and produces over two thirds of the nation’s fresh milk and cheese, but what do we know about the health of the dairy men and women who drive this industry, and how can health professionals and industry assist them to focus on the health of the people involved in the farm business? The Sustainable Dairy Farm Families (SDFF) program undertook research exploring the health, wellbeing and safety of Victorian Dairy farming families across eleven locations. The program involved physical assessments, reviewed health conditions and health behaviours and provided education relating to common health conditions. Risk factors were identified for chronic and lifestyle diseases such as cardiovascular disease, diabetes and cancer. Participants were referred to health professionals as required and reassessed over three years concluding in 2007. The program has influenced participants’ decisions about their health and improved some clinical indicators. A cross-sectoral intervention appears to be an effective method for improving health, wellbeing and safety in farm men and women and their families.

Consumption of foods by young children with diagnosed campylobacter infection : a pilot case-control study

Objective: To determine whether parentally reported habitual intake of specific foods differed between children with diagnosed Campylobacter jejuni infection and children of a comparison group without diagnosed infection.

Design, setting and subjects: Information was collected from the parents or primary caregivers of South Australian children aged 1–5 years with diagnosed C. jejuni (cases, n=172) and an age- and gender-matched group of uninfected children (controls, n=173). Frequency of consumption of 106 food and drink items was determined for the preceding two months by food-frequency questionnaire. Four children in the control group had recorded diarrhoeal episodes during the assessment period and were excluded, so 169 responses were evaluated for this group. Information was gathered on possible confounders including socio-economic status. Response frequencies were classified into three levels of consumption (rarely, weekly or daily) and statistical comparison was made by frequency of consumption of foods versus the ‘rarely’ classification for cases and controls, respectively.

Results: Frequency of consumption of most foods, including starchy foods and fruits and vegetables, did not differ between cases and controls. However, reported consumption of eight food items (block and processed cheese (slices and spread), salami/fritz (a form of processed sausage), chicken nuggets, pasteurised milk, fish (canned or fresh) and hot French fries) was significantly higher by controls.

Conclusions: The hypothesis that reported consumption of starchy foods was lower by cases than by controls was not supported by the data. However, consumption of some processed and unprocessed foods was higher by controls. Some of these foods have established bactericidal actions in vitro that may indicate a possible mechanism for this apparent protection.

Reducing the energy density of an entrée decreases children’s energy intake at lunch

Background: Strategies need to be developed to reduce preschool children’s energy intake.

Objective: To test the effect of reducing the energy density of an entrée on children’s ad libitum energy intake.

Subjects: Subjects were 2- to 5-year-old children (37 boys and 40 girls) in a university day-care facility.

Intervention: In this within-subjects crossover study, children were served a test lunch once per week for 6 weeks. Two versions of a macaroni and cheese entrée were formulated to differ in energy density while maintaining similar palatability. Each version was served to children three times. The higher-energy-density entrée had 2.0 kcal/g and the other entrée was 30% lower in energy density. Lunch, consumed ad libitum, also included broccoli, applesauce, and milk.

Main outcome measures: Food intake and energy intake were measured.

Statistical analyses: A mixed linear model tested effect of energy density of the entrée on food intake and energy intake. Results are reported as mean±standard error.

Results: Decreasing the energy density of the entrée by 30% significantly (P<0.0001) reduced children’s energy intake from the entrée by 25% (72.3±8.3 kcal) and total lunch energy intake by 18% (71.8±7.9 kcal). Children consumed significantly more of the lower-energy-density entrée (10.1±4.2 g; P<0.05). Children’s sex-specific body mass index–for-age percentiles did not affect the relationship between energy density of the entrée and children’s intakes.

Conclusions: Decreasing the energy density of a lunch entrée resulted in a reduction in children’s energy intake from the entrée and from the total meal. Reducing the energy density of foods may be an effective strategy to moderate children’s energy intake.

Mathematical modelling of deep bed filtration

Numerous mathematical models have been developed to evaluate both initial and transient stage removal efficiency of deep bed filters. Microscopic models either using trajectory analysis or convective-diffusion equations were used to compute the initial removal efficiency. These models predicted the removal efficiency under favorable filtration conditions quantitatively, but failed to predict the removal efficiency under unfavorable conditions. They underestimated the removal efficiency under unfavorable conditions. Thus, semi-empirical formulations were developed to compute initial removal efficiencies under unfavorable conditions. Also, correction for the adhesion of particles onto filter grains improved the results obtained for removal efficiency from the trajectory analysis. Macroscopic models were used to predict the transient stage removal efficiency of deep bed filters. O’Melia and Ali’s model assumed that the particle removal is due to filter grains as well as the particles that are already deposited onto the filter grain. Thus, semi-empirical models were used to predict the ripening of filtration. Several modifications were made to the model developed by O’Melia and Ali to predict the deterioration of particle removal during the transient stages of filtration. Models considering the removal of particles under favorable conditions and the accumulation of charges on the filter grains during the transient stages were also developed. This paper evaluates those models and their applicability under different operating conditions of filtration.