Effects of heat treatment on the nutritional value of raw soybean selected for low trypsin inhibitor activity

1. Two broiler experiments and a layer experiments were conducted on Kunitz trypsin inhibitor (Kti) soybeans (SB) of low trypsin inhibitor (TI) activity to determine their nutritive value when included as mash in least-cost poultry diets. 2. Experiment 1 compared chick performance on the Kti or raw SB using a commercial full-fat SB meal (FFSBM) and a solvent extracted SB meal (SBM) as controls during a 20 d experimental period. Broiler experiment 2 compared Kti and raw SB, non-steamed, or steam-pelleted with and without DL-methionine supplementation added to every treatment containing 170 g SB/kg. For each broiler experiment the levels of each SB were 70, 120 and 170 g/kg with the control birds fed only 170 g SB/kg. 3. The layer experiment, compared steam-pelleted Kti and raw SB against a non-steamed Kti and raw SB each fed at two levels (70 and 110 g/kg) x 30 replicates from 29 weeks of age for 19 weeks in a completely randomised design. Production parameters were measured when diets were formulated to contain minimum required specifications and calculated apparent metabolisable energy (AME). At the completion of each trial, 2 broiler birds from each cage and 5 layer birds per treatment were killed, weighed, and their liver and pancreas weighed. 4. Both broiler experiments indicated that production parameters on the Kti SB treatments were significantly lower (P < 0.05) than on the two commercial control SB treatments. However, the Kti treatments were superior to the raw SB treatments. 5. Pancreas weight increased with increasing inclusion of both raw and Kti SB, suggesting that a TI was causing the depression in performance. The AME of the Kti SB was similar to that of commercial FFSB meal. After steam conditioning, the raw SB meal AME value of 9.5 MJ/kg dry matter (DM) was improved to 14.1 MJ/kg DM by reduced TI activity, but this AME improvement with TI activity reduction, plus the supplementation with DL-methionine on birds fed the raw SB had no effect (P > 0.05) on any parameter evaluated in experiment 2. 6. The layer experiment showed that hens on the Kti SB treatments had significantly greater live weight gain (LWG), egg weight and daily egg mass than birds given raw SB. A reduced food intake (FI) was observed in the Kti treatments but egg mass was generally similar to that on the FFSB control diet, indicating that Kti SB supported excellent egg production at an inclusion of 110 g/kg. The depressed performance observed for broiler chicks suggest that younger birds are more susceptible to the effects of SB TI.

Integration of Individualized Management Systems (MSs) as an Aggregating Factor of Sustainable Value for Organizations: An Overview Through a Review of the Literature

Nowadays, there exist various standards for individual management systems (MSs), at least, one for each stakeholder. New ones will be published. An integrated management system (IMS) aims to integrate some or all components of the business into one coherent and efficient MS. Maximizing integration is more and more a strategic priority in that it constitutes an opportunity to eliminate and/or reduce potential factors of destruction of value for the organizations and also to be more competitive and consequently promote its sustainable success. A preliminary investigation was conducted on a Portuguese industrial company which, over the years, has been adopting gradually, in whole or in part, individualized management system standards (MSSs). A research, through a questionnaire, was performed with the objective to develop, in a real business environment, an adequate and efficient IMS-QES (quality, environment, and safety) model and to potentiate for the future a generic IMS model to integrate other MSSs. The strategy and research methods have taken into consideration the case study. It was obtained a set of relevant conclusions resulting from the statistical analyses of the responses to the survey. Globally, the investigation results, by themselves, justified and prioritized the conception of a model of development of the IMS-QES and consequent definition and validation of a structure of an IMS-QES model, to be implemented at the small- and medium-sized enterprise (SME) where the investigation was conducted.

RFID together with multi-agent systems to control global value chains

Nowadays, the cooperative intelligent transport systems are part of a largest system. Transportations are modal operations integrated in logistics and, logistics is the main process of the supply chain management. The supply chain strategic management as a simultaneous local and global value chain is a collaborative/cooperative organization of stakeholders, many times in co-opetition, to perform a service to the customers respecting the time, place, price and quality levels. The transportation, like other logistics operations must add value, which is achieved in this case through compression lead times and order fulfillments. The complex supplier's network and the distribution channels must be efficient and the integral visibility (monitoring and tracing) of supply chain is a significant source of competitive advantage. Nowadays, the competition is not discussed between companies but among supply chains. This paper aims to evidence the current and emerging manufacturing and logistics system challenges as a new field of opportunities for the automation and control systems research community. Furthermore, the paper forecasts the use of radio frequency identification (RFID) technologies integrated into an information and communication technologies (ICT) framework based on distributed artificial intelligence (DAI) supported by a multi-agent system (MAS), as the most value advantage of supply chain management (SCM) in a cooperative intelligent logistics systems. Logistical platforms (production or distribution) as nodes of added value of supplying and distribution networks are proposed as critical points of the visibility of the inventory, where these technological needs are more evident.

O Contributo do sistema SAP R/3 no controlo interno na REFER

Dissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientador: Mestre Agostinho Sousa Pinto

Creating shared value – a nova abordagem estratégica de Responsabilidade social empresarial

Dissertação de Mestrado apresentada ao Instituto Supeior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Marketing Digital, sob a orientação da Doutora Sandrina Francisca Teixeira

Melhoria do processo de fabrico de esterilizadores

Mestrado em Engenharia Mecânica. Gestão de Processos e Operações.

Estratégias e internacionalização na manutenção e produção

Trabalho Final de Mestrado para obtenção do grau de Mestre em Engenharia Mecânica

Simulação da aplicação da metodologia Balanced Scorecard numa PME: O estudo do caso PME-T.H.

Mestrado em Contabilidade

The impact of financial disclosures in the measurement of notional interest rate swaps in the period of 2007-2012

Mestrado em Contabilidade

Certificações ambientais : oportunidade para hotéis e hoteleiros

Dissertação de Mestrado, Gestão do Turismo Internacional, 13 de Janeiro de 2016, Universidade dos Açores.

Aplicação da abordagem socioeconómica na Empresa X: corrigir disfunções e potenciar resultados – estudo de caso

Mestrado em Contabilidade

Adding value [valorization] to tannery fleshings: part II – effect of protein hydrolysates on leather dyeing

The tanning industry generates a high quantity of solid wastes. Therefore, there is a need to create valorization [added value] options for these wastes. The main objective of the present work was to study the effect of protein hydrolysates (HP) prepared from fleshings on leather dyeing. During previous studies it was found that the application of HP products, obtained from fleshings, in leather retannage intensified the colour of crust leather. In this work the CIELAB colour system was used to evaluate the effect of HP on retannage processes. The main conclusions of this study were: (i) HP can be used instead of a dicyanodiamide resin (Fortan DC) if the colour parameters of the standard procedure are to be maintained, and (ii) the replacement of an acrylic resin (Fortan A40) by glutaraldehyde-modified HP (GHP) results in a darker skin, and can therefore be interesting for the reduction of the quantity of dye used.

Projecto de investimento imobiliário no edifício residencial no Estoril

Trabalho de Projecto para obtenção do grau de Mestre em Engenharia Civil

O auditor interno e a gestão do risco empresarial

O objetivo central deste estudo consiste em demonstrar de que forma o trabalho do auditor interno contribui no processo de gestão de riscos empresariais. Neste sentido, faz-se uma abordagem sobre o conceito de Auditoria Interna, sendo uma atividade destinada a acrescentar valor à organização na medida em que a auxilia na consecução dos seus objetivos, proporcionando-lhe informações oportunas e relevantes para a tomada de decisão. Faz também considerações ao Controlo Interno, no sentido de que as organizações vão sentir diferentes necessidades de controlo interno dependendo da sua dimensão e complexidade do negócio. O controlo interno é um processo desenvolvido pelos Orgãos de Gestão com o propósito de garantir uma segurança razoável no cumprimento dos objetivos estabelecidos. Cabe ao auditor interno auxiliar nesse sentido, ou seja, debruçar-se sobre a avaliação da adequação e eficiência do Sistema de Controlo Interno. Por fim é abordada a importância da Gestão do Risco, neste contexto as organizações têm como compromisso prioritário a implementação de mecanismos de avaliação e gestão dos riscos que possam afetar as suas operações e o cumprimento dos objetivos estratégicos definidos. A Auditoria Interna vai fornecer segurança acerca da eficácia das atividades de gestão do risco das organizações para assegurar que os principais riscos de negócio estão a ser geridos de forma apropriada bem como os sistemas de controlo interno estão a funcionar eficazmente. Ainda na gestão do risco é abordado o modelo COSO ERM, instrumento importante para as organizações na medida em que melhoram a performance e o desempenho dos controlos internos implementados e progridem para um processo de gestão do risco. Faz-se também uma breve referência sobre a Lei Sox, que veio promover uma profunda reforma na elaboração dos relatórios financeiros, no detalhe minucioso sobre os aspetos do controlo interno nas organizações e na transparência das informações divulgadas pelas organizações.