976 resultados para fair value hierarchy


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Data on the biochemical composition and food value of the edible portions of two gastropods, Pila virens and Achatina fulica and two cephalopods, Sepiella inermis and Loigo indica have been presented. These molluscs possess nutritive meat very rich in protein and minerals, which compare favourably with popular food fishes in caloric value. The significance of the variations met with in the biochemical constituents of the different species has been discussed.

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Protein extract prepared from squilla (Grato squilla nepa), a commercially unexploited crustacean, was analysed for crude protein and essential amino acids. All the essential amino acids except tryptophan and threonine were present in nutritionally adequate amounts. The protein was evaluated for its nutritional quality in respect of growth rate, protein efficiency ratio (PER) and liver nitrogen content by feeding on rats. Growth rates and protein efficiency ratios were similar in rats fed on casein, squilla protein and a combination of squilla protein and casein (1:1) diet. The weight of liver and kidneys were normal.

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Purpose - The purpose of this paper is to explore the concept of performance plumbing, arguing that too often performance management systems in organisations are not correctly installed. Without the appropriate plumbing, performance management systems do not drive organisational change and improvement. Design/methodology/approach - The paper draws on the consultancy experiences of two of the authors, as well as the research of the third. Specific case examples are provided throughout the paper to illustrate the points being made. Findings - The paper argues that the key elements of a plumbed-in performance management system are: performance architecture; performance insights; performance focus; and performance action. Taken together, these four elements provide the necessary plumbing to enable performance management systems to deliver real value. Research limitations/implications - The paper draws on the experience of the authors, rather than a formally designed piece of research. The ideas presented in the paper would therefore benefit from further investigation and testing. Originality/value - The paper will be valuable to scholars and practitioners interested in ensuring that performance management systems deliver lasting value. © Emerald Group Publishing Limited.

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The article discusses the potential for export of value-added shrimp products from developing countries. European Economic Community is considered to be one of the top consumers, while Thailand and India are two of the top producers.

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The purpose for which this study was intended wasto compare nutritive value among the farmed Vannamei, sea Green Tiger and Banana shrimps native to the PersianGulf. To provide the samples of farmed shrimps at the end of the farming season (Oct. 23rd through Nov. 22nd of 2011), we chosen one farm of the Holleh Shrimp Farming, from which 100 shrimps were randomly selected. From among these 100 shrimps, 3 to 5 ones were taken to conduct an analysis upon. Further, to obtain the Banana and Green Tiger shrimps sampling was done at the fishing season (July 23rd through Aug. 22rd of 2011) at Halileh Fishing Wharf located in Bushehr Fishing Harbor and also Bandar Abbas Wharf. The samples obtained were immediately kept in the ice powder. After some biometric tasks done upon them, they were at the shortest possible time transferred to a laboratory where they went through various experiments to determine their content of raw protein, fat, ash, moisture, various fatty acids and their types, cholesterol, vitamins A and E, and such mineral elements as iron and calcium. All the experimentswere carried out three times to establish confidence in the results to be obtained. Findings of the comparison showed the content of raw protein, fat, moisture, and ash of, respectively, 23.233%, 600%, 73.077% and 2.500% for the Vannamei samples, of 22.717%, 427%, 74.133% and 1.826% for our Banana shrimps and of 17.377%, 430%, 79.866% and 1.313% for the Green Tiger samples. A total of 24 fatty acids for the Vannamei shrimps and 27 for the Banana and Green Tiger were detected. SFA of the Banana shrimps was 368.45 mg/100g (51.76%), while those of the Vannamei and Green Tiger samples were observed, respectively, 363.54 mg/100g (37.26%) and 296.06 mg/100g (49.12%).A similar measurement for MUFA content of the three types of our samples revealed 243.85mg/100g (24.9%) for the Vannamei, 203.177 mg/100g (33.76%) for the Green Tiger and 179.033 mg/100g (25.14%) for the Banana shrimps. The content of PUFA unsaturated fatty acids in the Vannamei, 131 Green Tiger and Banana samples were, respectively, 370.660 mg/100g (37.84%), 101.573 mg/100g (16.9%) and 163.733 mg/100g (23.1%). Further, the comparison found a omega-3-fatty-acids total of 151.747 mg/100g(15.51%) for the Vannamei, 57.123 mg/100g (9.54%) for the Green Tiger and 130.460 mg/100g (18.46%) for the Banana species under study.

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There is increasing adoption of computer-based tools to support the product development process. Tolls include computer-aided design, computer-aided manufacture, systems engineering and product data management systems. The fact that companies choose to invest in tools might be regarded as evidence that tools, in aggregate, are perceived to possess business value through their application to engineering activities. Yet the ways in which value accrues from tool technology are poorly understood.

This report records the proceedings of an international workshop during which some novel approaches to improving our understanding of this problem of tool valuation were presented and debated. The value of methods and processes were also discussed. The workshop brought together British, Dutch, German and Italian researchers. The presenters included speakers from industry and academia (the University of Cambridge, the University of Magdeburg and the Politechnico de Torino)

The work presented showed great variety. Research methods include case studies, questionnaires, statistical analysis, semi-structured interviews, deduction, inductive reasoning, the recording of anecdotes and analogies. The presentations drew on financial investment theory, the industrial experience of workshop participants, discussions with students developing tools, modern economic theories and speculation on the effects of company capabilities.

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The objective of the study was to assess the economic value of ecosystem services in the Bay of Bengal.The manin aim was to support the development of a Strategic Action Plan (SAP). Findings included: economic consequences of ecosystem change; potential economic instruments to strengthen sustainable management; and recommendations on next steps in using economic valuation.

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The first aim of this research was to identify fatty acids, amino acids composition of Thunnus tonggol roe and their changes during cold storage (-18'C). The second aim was to determine the changes of moisture, protein, fat and ash contents of the roe during one year cold storage (-18'C). 60 samples of longtail tuna (Thunnus tonggol) ovaries were randomly collected form Bandar-e-Abbas landings. The samples were frozen at-30'C and kept in cold store at -18'C for one year. According to a time table, the samples were examined for identification of fatty acids, amino acids, moisture, protein, fat, ash, peroxide and T.V.N. and their changes were evaluated during this time. The results showed that 26 fatty acids were identified. The unsaturated fatty acids (UFA) and saturated fatty acids (SFA) were 62.33 and 37.6%, respectively, in fresh roe. So that, DHA (C22:6) and oleic acid (C18:1) had high amounts (24.79 and 21.88%) among the UFA and palmitic acid (C16:0) was the most content (22.75%) among the SFA. The PUFA/SFA was 0.91. Also, 17 amino acids were identified that essential amino acids (EAA) and nonessential amino acids (NE) were 10478 and 7562 mg/100g, respectively, and E/NE was 1.38. Among the EAA and NE, lysine (2110mg/100g) and aspartic acid (1924 mg/100g) were the most contents. Also, results showed that moisture, ash, protein and fat contents were 72.74, 1.8, 19.88 and 4.53%, respectively, in fresh roe. The effects of freezing and cold storage on the roes showed that UFA and SFA contents have reached to 49.83 and 48.07%, respectively, at the end of cold storage. It indicated that these compounds change to each other during frozen storage. Also, n-3 and n-6 series of fatty acids were 32.75 and 1.61% in fresh roe. But their contents decreased to 22.96 and 1.25% at the end of period. Among the fatty acids, 22:6 and C16:0 had the most changes. The changes of fatty acids were significantly at 95% level except for C15:1, C18:3(n-3) and C20:4(n-6). All of the amino acids decreased in frozen storage and their changes were significantly (P<0.05). EAA was 7818 mg/100g and E/NE was 1.27 at the end of storage period. Among the amino acids, leucine and lysine had the most changes. Moisture, ash, protein and fat contents were 70.13, 1.82, 19.4 and 6.51%, respectively, at the end of storage period. The peroxide value and T.V.N. increased during storage. So that, their contents have reached to 5.86 mg/kg and 26.37 mg/100 g, respectively, at the end of frozen storage. The best shelf life of Thunnus tonggol roe was 6 or 7 months, because of lipid oxidation and increasing of peroxide.

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The paper presents the three categories of food coatings that are used, individually or in combination, to produce battered or breaded foods. These are predust, batters and breadcrumbs. Predusts are usually a blend of flours, starches and other functional ingredients such as proteins, vegetable gums and seasonings or flavors; batters are blends of flours, starches, leavening agents and seasonings which, when mixed with water, forms a viscous liquid used to evenly coat a food item; while breadcrumbs are baked or otherwise thermally processed cereal-based ingredients which are applied to a moistened food item prior to cooking.

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The article presents the forestry, fishery and ecological values of mangroves. Studies on the measurement of the economic value of mangroves that were conducted in Thailand, Indonesia and Ecuador are also presented.

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A brief description is given of the milkfish (Chanos chanos) farming industry in the Philippines. Over the past 20 years, the relative importance of milkfish has declined with the expansion of tilapia, tiger shrimp and seaweed farming. In 1975, some 141,461 mt of milkfish made up 10% of the total fish production, whereas in 1995, the total milkfish harvest of 150,858 mt made up only 5.5% of the total fish production. Milkfish are harvested and marketed mostly fresh or chilled, whole or deboned, but some are canned or smoked. The domestic markets, mainly in Metro Manila, absorb most of the production. Milkfish is also absorbed in different product forms: dried, canned, smoked, or marinated. An export market for quick-frozen deboned milkfish fillets has begun to develop and fish processing companies are responding fast. The milkfish farming industry has important linkages with the various sectors that supply the inputs, and those that transport, store, market or process the harvest. For intensive milkfish farming to be both profitable and sustainable, more value-added products must be developed and marketed.