625 resultados para Animal industry Australia Accounting
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The following species are described from Platax spp.: Neomultitestis aspidogastriformis n. sp., from P. teira, off Heron Island, Queensland, which can be distinguished from its congeners by the transversely elongate ventral sucker divided into three loculi and probably by testis number; Multitestis magnacetabulum Mamaev, 1970, from P. teira, off Heron Island, Queensland; Diploproctodaeum rutellum ( Mamaev, 1970), from P. teira, off Heron Island, Queensland; Diploproctodaeum tsubameuo n. sp., from P. batavianus, from the Swain Reefs, off Queensland, which differs from its congeners in its overlapping, posteriorly attenuated testes and 38-55 ovarian lobes; and Diplocreadium sp., from P. batavianus, from the Swain Reefs, off Queensland.
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An opecoelid digenean, Dactylomyza gibsoni n. g., n. sp. is described and figured from Schuettea woodwardi (Waite), a monodactylid from off the coast of Western Australia. The new genus conforms to the concept of the opecoelid subfamily Opecoelinae. The resemblance of the new genus to three other opecoelid genera, Pseudopecoeloides Yamaguti, 1940, Opecoeloides Odhner, 1928 and Poracanthium Dollfus, 1948, is discussed. Dactylomyza n. g. is distinguished from these morphologically similar worms on the basis of its median genital pore, ventral sucker appendages, uroproct and the absence of an accessory sucker. Pseudopecoeloides equesi Manter, 1947 is transferred to the new genus as Dactylomyza equesi (Manter, 1947) n. comb.
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An opecoelid, Bartoliella pritchardae n. g., n. sp., is described from the intestine of Epinephelides armatus from Western Australia. The new genus has been assigned to the subfamily Opecoelininae Gibson & Bray, 1984, bringing the number of genera in the subfamily to two. Although the new genus is similar to Opecoelina Manter, 1934 morphologically, the pedunculate ventral sucker and complete absence of a cirrus-sac necessitate the erection of a new genus. A formal re-definition of the subfamily is given, based on the diagnoses of the genera Opecoelina and Bartoliella n. g.
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Intraerythrocytic bodies identified as haemogregarine gamonts were found in 29% of 97 brown tree snakes (Boiga irregularis) examined during a haematological survey of reptiles in Australasia during 1994-1998. The morphological characteristics of the parasites were consistent with those of Haemogregarina boigae Mackerras, 1961, although the gamonts were slightly larger and lacked red caps but contained distinctive polar grey capsules. Gamonts did not distend host cells but laterally displaced their nuclei. They were contained within parasitophorous vacuoles and possessed typical apicomplexan organelles, including a conoid, polar rings, rhoptries and micronemes. Schizonts producing up to 30 merozoites were detected in endothelial cells of the lungs of 11 snakes. The absence of erythrocytic schizogony suggests the parasites belong to the genus Hepatozoon. Electron microscopy also revealed the presence of curious encapsulated organisms in degenerating erythrocytes. These stages did not possess apical complex organelles and were surrounded by thick walls containing circumferential junctions and interposed strips reminiscent of oocyst sutures.
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This study examines the voluntary disclosure of future earnings information in annual reports for Australian listed companies. We find that most Australian companies in our sample do not provide quantitative earnings, forecasts in their annual reports, although more than half of the sample do disclose forward-looking information relating to earnings, without specifically disclosing point estimates for the future. These companies mostly supply qualitative information with a positive bias, while the remainder of the sample discloses no forward-looking information relating to earnings. Our findings also suggest that larger companies with less volatile earnings tend to provide more future earnings information than smaller companies with relatively volatile earnings.
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Work-related falls continues to be one of the leading causes of fatalities in the Australian construction industry, and the failure to use fall protection equipment, such as fall-arrest harnesses and arresting devices, has been found to be a contributing factor. In an attempt to gain an understanding of the issues surrounding the use of fallarrest harness systems by construction workers a study involving semi-structured interviews of 15 male construction workers was carried out at three construction sites. The majority of interviewees commented that there was discomfort in wearing a fall-arrest harness; that there were a number of problems when anchored via an arresting device; and that using a fall-arrest system reduced productivity. Most of the interviewees considered that they needed safety precautions against falls, and they expressed the view that workers’ attitudes towards safety depended critically upon their supervisors’ attitude towards safety. It was also found that workers were not trained in rescue procedures. Interviewees expressed concern that retrieval of a suspended worker may not be carried out in time to prevent the onset of suspension trauma. A number of issues were identified which require further research, such as, investigation into suspension trauma, harness and arresting device design, training provided to workers, and the provision for rescues.
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A grazing trial was conducted to quantify N cycling in degraded Leucaena leucocephala (leucaena)-Brachiaria decumbens (signal grass) pastures grown on an acid, infertile, podzolic soil in south-east Queensland. Nitrogen accumulation and cycling in leucaena-signal grass pastures were evaluated for 9 weeks until all of the leucaena on offer (mean 600 kg edible dry matter (EDM)/ha, 28% of total pasture EDM) was consumed. Nitrogen pools in the grass, leucaena, soil, cattle liveweight, faeces and urine were estimated. The podzolic soil (pH 4.8-5.9) was found to be deficient in P, Ca and K. Leucaena leaf tissues contained deficient levels of N, P and Ca. Grass tissues were deficient in N and P. Grazing was found to cycle 65% of N on offer in pasture herbage. However, due to the effect of the plant nutrient imbalances described above, biological N fixation by leucaena contributed only 15 kg/ha N to the pasture system over the 9-month regrowth period, of which 13 kg/ha N was cycled. Cattle retained 1.8 kg/ha N (8% of total N consumed) in body tissue and the remainder was excreted in dung and urine in approximately equal proportions. Mineral soil N concentrations did not change significantly (-3.5 kg/ha N) over the trial period. The ramifications of grazing and fertiliser management strategies, and implications for pasture rundown and sustainability are discussed.
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Raw milk was stored for 0, 2 and 4 days and processed in a UHT pilot plant by either direct or indirect heating. The unstored raw milk was also pasteurised. The thermally induced changes resulting from these treatments were investigated by examining a number of indices of heat damage. Lactulose, furosine, total and free hydroxymethylfurfural (HMF) and acid-soluble beta-lactoglobulin were analysed by high performance liquid chromatography (HPLC) while soluble tryptophan was examined by fluorescence spectroscopy. The directly heated UHT milk showed less heat damage than the indirectly heated milk, while the pasteurised milk displayed the least heat damage. During storage of the UHT milk for 12 weeks at similar to20degreesC, the levels of lactulose remained constant, while the furosine concentration increased. Both the total HMF and undenatured beta-lactoglobulin contents showed a general decrease during storage; however free HMF values initially rose but then decreased after four weeks' storage. As the age of the milk at the time of UHT processing increased, the levels of some of the indicators decreased. It is concluded that lactulose is the most reliable index of heat treatment, as it is virtually unaffected by refrigerated storage of the milk before or ambient storage after UHT processing. Reliance on other indicators may give misleading information on the heat load that UHT milk has received during processing.
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Continuous heat treatment by UHT processing has attracted interest as an alternative to the batch-heating method conventionally used in the production of yogurt. Several studies have been conducted on the manufacture of yogurt from milk heated by UHT processes and have compared it with the conventional method. This paper reviews the characteristics of yogurt made from UHT milk, including its apparent viscosity, gel strength, microstructure, syneresis (water-holding capacity) and flavour, as well as the behaviour of yogurt cultures in the UHT-treated pre-mix.
Resumo:
Raw milk samples from two different sources were stored at 2degreesC, 4degreesC and 7degreesC for 10 days and the growth of psychrotrophic bacteria, production of proteinase and proteolysis in the milks were measured during storage. Peptide analyses by the fluorescamine method and RP-HPLC were used in determination of proteolysis and proteinase activity. The average times taken for the psychrotroph counts to reach 10(7) cfu/mL at 2degreesC, 4degreesC and 7degreesC were approximately 9, 7 and 4 days, although there was considerable variation in growth rates in the different milks. There was little correlation between psychrotroph counts and either proteolysis or proteinase activity levels. At 2degreesC, no milk stored showed significant proteolysis by the fluorescamine method after 10 days' storage, but significant proteinase activity could be measured in some of these milks at 8 and 10 days. RP-HPLC analysis was a more sensitive means of detecting peptides than the fluorescamine method.
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Com as crescentes exigências do mercado e fortes restrições a nível ambiental, as indústrias modernas tendem a progredir no sentido da eficiência, sustentabilidade e rentabilidade dos seus processos produtivos. Sendo a indústria dos curtumes uma forte geradora de resíduos sólidos, é indispensável criar alternativas à valorização desses mesmos resíduos de forma a cumprir todos os requisitos ambientais. Este trabalho remete à reutilização dos resíduos, provenientes da divisão da pele em tripa após operação de descarna, com o intuito de se desenvolver um novo bio-produto apto para ser utilizado noutros sectores industriais. Os resíduos em causa consistem maioritariamente em colagéneo, que apresenta um enorme potencial para se produzir cola animal. Desta forma, este trabalho tem como objectivo principal avaliar a utilização deste tipo de resíduo na produção de um novo bio-produto, cola animal, e testar a sua aplicabilidade técnica e funcional. Com a realização deste trabalho, mostrou-se ser possível produzir um produto, a partir de retalhos da indústria de curtumes, com um perfil de carácter positivo no que diz respeito à viabilidade técnica e funcional da utilização da cola animal como eventual alternativa a um ligante, para formulações de colas de base aquosa para a indústria gráfica e do papel.
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Dissertação para obtenção do Grau de Doutor em Biologia
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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
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Companies in the Extractive Industry (E.I) have some particularities and special regulation that provides an interesting study of inventory and reporting in their financial statements. The theme thus chosen here, aims to make a comparison of the various methods of reporting inventories (recognition, measurement, presentation and disclosures) as well as the different accounting regulations in place. Moreover, inventories are a current asset which represents a large per cent of total assets. Another is that it also provides an opportunity for analysis of the different regulations in place for disclosures; the different standards implemented- IAS, US GAAP and/or regional standards.