Effect of feeding systems on omega-3 fatty acids, conjugated linoleic acid and trans fatty acids in Australian beef cuts: potential impact on humnan health

The influence of feeding systems on the levels of functional lipids and other fatty acid concentrations in Australian beef was examined. Rump, strip loin and blade cuts obtained from grass feeding, short-term grain feeding (80 days; STGF) and long-term grain feedlot rations (150-200 days; LTFL) were used in the present study. The typical Australian feedlot ration contains more than 50% barley and/or sorghum and balanced with whole cottonseed and protein meals were used as feed for STGF and LTFL regimens. Meat cuts from 18 cattle for each feeding regimen were trimmed of visible fat and  connective tissue and then minced (300 g lean beef); replicate samples of 7g were used for fatty acid (FA) analysis. There was a significantly higher level of total omega-3 (n-3) and long chain n-3 FA in grass-fed beef (P <0.0001) than the grain-fed groups regardless of cut types. Cuts from STGF beef had significantly reduced levels of n-3 FA and conjugated linoleic acid (CLA) and similar levels of saturated, monounsaturated and n-6 FA compared with grass feeding (P <0.001). Cuts from LTFL beef had higher levels of saturated, monounsaturated, n-6 FA and trans 18:1 than similar  cuts from the other two groups (P <0.01), indicating that increased length of grain feeding was associated with more fat deposited in the carcass. There was a step-wise increase in trans 18:1 content from grass to STGF to LTGF, suggesting grain feeding elevates trans FA in beef, probably because of increased intake of 18:2n-6. Only grass-fed beef reached the target of more than 30mg of long chain n-3 FA/100 g muscle as recommended by Food Standard Australia and New Zealand for a food to be considered a source of omega- 3 fatty acids. The proportions of trans 18:1 and n-6 FA were higher (P<0.001) for both grain-fed beef groups than grass-fed beef. Data from the present study show that grain feeding decreases functional lipid  components (long chain n-3 FA and CLA) in Australian beef regardless of meat cuts, while increasing total trans 18:1 and saturated FA levels.

Lipid composition of Australian pork cuts 2005/2006

A study of the cholesterol content and fatty acid composition of fresh retail Australian pork was undertaken to determine whether new breeding, feeding and processing methods had resulted in any compositional changes in fresh pork in the market place since surveys undertaken in previous decades. Samples of 13 popular pork cuts were purchased from randomly selected supermarkets and butchers’ stores in urban areas across the socioeconomic scale in three States of Australia, and analysed, separable fat and separable lean, in late 2005 and early 2006. Variability was low across States for saturated and monounsaturated fatty acids, but more pronounced for polyunsaturated acids. The separable lean portions of all pork cuts contained levels of n-3 fatty acids and conjugated linoleic acid (C18:1c9t11) in measurable but not nutritionally claimable amounts, whilst total trans fatty acid levels were very low. There appeared to be some differences in fatty acid composition across States that may have resulted from feeding method. Cholesterol contents were similar to levels in the 80s and 90s for separable lean pork tissue, but presently are lower for separable fat tissue than for separable lean.

US aid cuts won't hit Pakistan where it hurts

Washington’s decision last week to suspend $800 million in military aid to Pakistan should not have come as a surprise to anyone who has been following recent developments in the US-Pakistan relationship. But it is difficult to see what the US will gain from such a move.

The Pakistani leadership has expressed concern over US actions and the head of Pakistan’s intelligence services is now heading to Washington for high-level talks, but the prognosis remains poor for the relationship between the two countries.

Queensland arts cuts: the real story

In the first part of an exclusive 3-part series, Ben Eltham exposes the machinations and implications of money and mates in Queensland's arts sector. Article investigates the behind-the-scenes policy decisions inside the Queensland government that resulted in significant funding cuts to small-to-medium cultural organsations in Queensland in late 2013.

The tax treatment of employee stock options : generous to a fault

In the 2000 budgets, both the federal and Ontario governments introduced changes to the tax treatment of employee stock options for the explicit purpose of making their tax treatment in Canada similar to or more favourable than that in the United States. The federal budget added a deferral, similar to that currently applicable to options granted by Canadian-controlled private corporations, for up to $100,000 per year of public company stock options. The Ontario budget introduced an exemption from tax for employees involved in research and development on the first $100,000 per year of employee benefits arising on the exercise of qualified stock options or on eligible capital gains arising from the sale of shares acquired by the exercise of eligible stock options. These proposals reflect the apparent acceptance by the two governments that there is a “brain drain” from Canada to the United States of knowledge workers in the “new” economy and that reductions in Canadian taxes should stem this drain. In the author’s view, the tax treatment of employee stock options, even without these changes, is overly generous. Both the federal and provincial proposals ignore the fact that most employee stock options are taxed more favourably in Canada than in the United States in any event. In particular, most employee stock option benefits in Canada are taxed at capital gains tax rates, whereas in the United States most are taxed at full rates. While the US Internal Revenue Code does provide capital gains tax treatment for certain employee stock option benefits, a number of preconditions must be met. Most important, the shares acquired pursuant to the options must be held for a minimum of one year after the option is exercised. In addition, there are monetary limits on the amount of options that qualify for capital gains treatment. In Canada, there are generally no holding period requirements or monetary limits that apply in order for the option holder to benefit from capital gains tax rates. Empirical evidence indicates that the vast majority of employees in the United States exercise their options and immediately sell the shares acquired. These “cashless exercises” do not benefit from capital gains treatment in the United States, whereas similar cashless exercises in Canada generally do. This empirical evidence suggests not only that the 2000 budget proposals are unwarranted, but also that the existing treatment of employee stock options in Canada is already more generous than that in the United States. This article begins with a theoretical “benchmark” for the taxation of employee stock options. The author suggests that employee stock options should be treated in the same manner as other income from employment. In theory, the value of the benefit should be included in income when the option is granted or vests. However, owing to the practical difficulty of valuing employee stock options, the theoretical benchmark proposed is that the value of the benefit (the difference between the fair market value of the shares acquired and the strike price under the option) be taxed when the shares are acquired, and the employer be entitled to a corresponding deduction. The employee stock option rules in Canada and the United States are then compared and contrasted with each other and the benchmark treatment. The article then examines the arguments that have been made for favourable treatment of employee stock options. Included in this critique is a review of the recent empirical work on the Canadian brain drain. Empirical studies suggest that the brain drain—if it exists at all—is small and that, despite what many newspapers and right-wing think-tanks would have us believe, lower taxes in the United States are not the cause. One study, concluding that taxes do have an effect on migration, suggests that even if Canada adopted a tax system identical to that in the United States, the brain drain would be reduced by a mere 10 percent. Indeed, even if Canada eliminated income tax altogether, it would not stop the brain drain. If governments here want to spend money in order to stem the brain drain, they should focus on other areas. For example, Canada produces fewer university graduates in the fields of mathematics, sciences, and engineering than any other G7 country except Italy. The short supply of university graduates in these fields, the apparent loss of top-calibre academics to US
universities, and the consequent lower levels of university research in these areas (an important spawning ground for new ideas in the “new” knowledge-based economy) suggest that Canada may be better served by devoting more resources to its university institutions, particularly in post-graduate programs, rather than continuing the current trend of budget cuts that universities have endured and may further endure if taxes are reduced.
As far as employee stock options are concerned, if Canada does want to look to the United States for guidance on tax reform (which it seems to do with increasing frequency of late), it should adopt the US rules applicable to nonstatutory options, which are close to the proposed benchmark treatment. In the absence of preferential tax treatment, employee stock options would still be included in compensation packages provided that there were sound business reasons for their use. No persuasive evidence has been put forward that the use of stock options, in the absence of tax incentives, is suboptimal. Indeed, the US experience suggests quite the opposite.

Predicting the pilling tendency of wool knits

This work investigates the application of artificial neural network modeling (ANN) to model the relationships between fiber, yarn, and fabric properties and the pilling propensity of single jersey and rib pure wool knitted fabrics based on the ICI Pilling Box method. Validation of the model on an independent validation data set suggests that the accurate prediction of pilling propensity is possible with the best performing model achieving a correlation with the subjectively rated pilling grades of approximately 85%. Importantly, it is also illustrated that a larger training set can lead to a marked improvement in the accuracy of predictions.

"Desperately mortal": exclusion in Shakespeare's legal plays

Shakespeare's most explicitly 'legal' plays are The Merchant of Venice and Measure for Measure. Both examine the interaction between human desire on one hand and the law on the other. In both plays laws cuts through the social hierarchies, either neutralising or exaggerating them. Key characters find their exclusion nullified by the law, and then discover inclusion is far worse than exclusion.

Polyhedral results and exact algorithms for the asymmetric travelling salesman problem with replenishment arcs

The asymmetric travelling salesman problem with replenishment arcs (RATSP), arising from work related to aircraft routing, is a generalisation of the well-known ATSP. In this paper, we introduce a polynomial size mixed-integer linear programming (MILP) formulation for the RATSP, and improve an existing exponential size ILP formulation of Zhu [The aircraft rotation problem, Ph.D. Thesis, Georgia Institute of Technology, Atlanta, 1994] by proposing two classes of stronger cuts. We present results that under certain conditions, these two classes of stronger cuts are facet-defining for the RATS polytope, and that ATSP facets can be lifted, to give RATSP facets. We implement our polyhedral findings and develop a Lagrangean relaxation (LR)-based branch-and-bound (BNB) algorithm for the RATSP, and compare this method with solving the polynomial size formulation using ILOG Cplex 9.0, using both randomly generated problems and aircraft routing problems. Finally we compare our methods with the existing method of Boland et al. [The asymmetric traveling salesman problem with replenishment arcs, European J. Oper. Res. 123 (2000) 408–427]. It turns out that both of our methods are much faster than that of Boland et al. [The asymmetric traveling salesman problem with replenishment arcs, European J. Oper. Res. 123 (2000) 408–427], and that the LR-based BNB method is more efficient for problems that resemble the aircraft rotation problems.

The moral status of wrongful life claims

A wrongful life action is a claim brought by a disabled child who asserts that but for a physician's negligence he or she would not have been born, thereby being spared the suffering of life. The action is inherently controversial because the alternative to an impaired life is non-existence. Lord Griffiths has described such claims as 'utterly offensive; there should be rejoicing that the hospital's mistake bestowed the gift of life upon the child'.' This paper cuts through the rhetoric that the debate has generated and analyses whether there is a sound doctrinal basis for recognizing wrongful life actions.

Meat consumption among 18-month-old children participating in the Childhood Asthma Prevention Study

Objective: To document meat consumption among 18-month-old children, for use in refining population dietary assessment methods and dietary guidance for young children.

Design: A secondary analysis of data collected in 1998-2000 from the 18 months follow up of the Childhood Asthma Prevention Study: an intervention trial of omega-3 oil supplementation and house-dust mite reduction, from birth to five years.

Subjects and setting: Pregnant women whose unborn children had an atopic family history were recruited from antenatal clinics of six hospitals in western Sydney. Carers of 429 18-month-old children (80% response) satisfactorily completed three-day weighed food records.

Main outcome measures: Mean and median intakes per day and portion sizes of various meats and meat products.

Statistical analyses: T-tests for comparing gender differences; Pearson correlation and one-way analysis of variance for relationships between meat and nutrient intake.

Results: During the recording period 94% of the children ate meat. McDonald's Chicken McNuggets^TM, beef mince, and beef sausages were the most frequently consumed meats. Median portion sizes ranged from 20-50 g, and were considerably smaller than 'usual' portions specified on food frequency questionnaires in common use. Higher meat diets in this age group were not associated with higher intakes of iron or zinc per MJ.

Conclusion: The marginally low intakes of iron and zinc in this age group could be improved by greater use of cuts of red meat appropriately prepared for toddlers.