Production unit’s overhead cost allocation with activity-based costing in food industry enterprise

The main objective of this Master’s thesis is to develop a cost allocation model for a leading food industry company in Finland. The goal is to develop an allocation method for fixed overhead expenses produced in a specific production unit and create a plausible tracking system for product costs. The second objective is to construct an allocation model and modify the created model to be suited for other units as well. Costs, activities, drivers and appropriate allocation methods are studied. This thesis is started with literature review of existing theory of ABC, inspecting cost information and then conducting interviews with officials to get a general view of the requirements for the model to be constructed. The familiarization of the company started with becoming acquainted with the existing cost accounting methods. The main proposals for a new allocation model were revealed through interviews, which were utilized in setting targets for developing the new allocation method. As a result of this thesis, an Excel-based model is created based on the theoretical and empiric data. The new system is able to handle overhead costs in more detail improving the cost awareness, transparency in cost allocations and enhancing products’ cost structure. The improved cost awareness is received by selecting the best possible cost drivers for this situation. Also the capacity changes are taken into consideration, such as usage of practical or normal capacity instead of theoretical is suggested to apply. Also some recommendations for further development are made about capacity handling and cost collection.

Effect of exercise training on Ca2+ release units of left ventricular myocytes of spontaneously hypertensive rats

In cardiomyocytes, calcium (Ca2+) release units comprise clusters of intracellular Ca2+ release channels located on the sarcoplasmic reticulum, and hypertension is well established as a cause of defects in calcium release unit function. Our objective was to determine whether endurance exercise training could attenuate the deleterious effects of hypertension on calcium release unit components and Ca2+ sparks in left ventricular myocytes of spontaneously hypertensive rats. Male Wistar and spontaneously hypertensive rats (4 months of age) were divided into 4 groups: normotensive (NC) and hypertensive control (HC), and normotensive (NT) and hypertensive trained (HT) animals (7 rats per group). NC and HC rats were submitted to a low-intensity treadmill running protocol (5 days/week, 1 h/day, 0% grade, and 50-60% of maximal running speed) for 8 weeks. Gene expression of the ryanodine receptor type 2 (RyR2) and FK506 binding protein (FKBP12.6) increased (270%) and decreased (88%), respectively, in HC compared to NC rats. Endurance exercise training reversed these changes by reducing RyR2 (230%) and normalizing FKBP12.6 gene expression (112%). Hypertension also increased the frequency of Ca2+ sparks (HC=7.61±0.26 vs NC=4.79±0.19 per 100 µm/s) and decreased its amplitude (HC=0.260±0.08 vs NC=0.324±0.10 ΔF/F0), full width at half-maximum amplitude (HC=1.05±0.08 vs NC=1.26±0.01 µm), total duration (HC=11.51±0.12 vs NC=14.97±0.24 ms), time to peak (HC=4.84±0.06 vs NC=6.31±0.14 ms), and time constant of decay (HC=8.68±0.12 vs NC=10.21±0.22 ms). These changes were partially reversed in HT rats (frequency of Ca2+ sparks=6.26±0.19 µm/s, amplitude=0.282±0.10 ΔF/F0, full width at half-maximum amplitude=1.14±0.01 µm, total duration=13.34±0.17 ms, time to peak=5.43±0.08 ms, and time constant of decay=9.43±0.15 ms). Endurance exercise training attenuated the deleterious effects of hypertension on calcium release units of left ventricular myocytes.

Postharvest technologies for mangosteen (Garcinia mangostana L.) conservation

The application of technologies to extend the postharvest life of mangosteen fruit was studied and compared to storage at 25 °C/70-75%R.H (25 °C control treatment). The fruits were packed in expanded polystyrene (EPS) trays (5 fruits/tray). Five treatments were carried out at 13 °C/ 90-95% RH: application of carnauba wax coating, lecithin + CMC (carboxymethyl cellulose) coating, 50 µm LDPE (low density polyethylene) film coating, 13 µm PVC (Polyvinyl chloride), and non-coated sample (13 °C control treatment). Physicochemical analyses were performed twice a week. A statistical design was completely randomized with 8 repetitions for each treatment plus the control treatment. The results were submitted to variance analysis, and the averages compared by the Tukey test at 5% probability. Among the quality parameters analyzed, more significant differences were observed for weight loss, texture, and peel moisture content. The results showed that the maximum storage period for mangosteen at 25 °C is two weeks; while storage at13 °C can guarantee the conservation of this fruit for 25 days. Therefore, the treatment at 13 °C/90-95% RH without the use of coatings and films was more effective and economical.

Conservation of Williams pear using edible coating with alginate and carrageenan

The aim of this study was to evaluate the physical and chemical parameters of Williams pear, stored at 25 ºC for 15 days, with and without edible coating. Edible coatings prepared with alginate 2% and carrageenan 0.5% were tested. The analyses carried out on the samples were: weight loss, pH, soluble solids, firmness, and color. The edible coatings were characterized in terms of mechanical properties, permeability, thickness, and opacity. The results show that the application of edible coatings with carrageenan and alginate in pears influenced physical and chemical characteristics such as weight loss, pH, total soluble solids, color, and firmness of the fruit. However, the alginate coating showed the best results on pear conservation since it had lower water vapor permeability and greater tensile strength, and therefore it can be used as a protective film on these fruits.

Post-harvest conservation of camu–camu fruits (Myrciaria dubia (Kunth) Mc Vaugh) using different temperatures and packages

Abstract The camu-camu tree (Myrciaria dubia (Kunth) Mc Vaugh) is fruit-bearing tree belonging to the family Myrtaceae. This work was conducted with the purpose of evaluating the type of storage temperature and package which allow better conservation of the quality attributes of camu-camu. The experimental design utilized was the completely randomized with three replications in a factorial arrangement (3x3x8), constituted of three different storage temperatures (laboratory ambiente or 25 ± 2 °C, 15 °C and 20 °C), three types of packages (no package, PET and PVC) and fourteen days’ storage, the fruits being analyzed every two days. The fruits were evaluated as to fresh mass loss, pH, soluble solids contents, titrable acidity, ascorbic acid, carotenoids, anthocyanins, chlorophylls A and B and maturation index (SS/AT). According to the results obtained, the quality attributes and ascorbic acid content were conserved for longer time in the fruits stored on PVC-film covered expanded polystyrene trays at 15 °C. It follows that the best temperature for the storage of camu-camu is 15 °C and the package that best keeps its quality attributes is the PVC-film covered expanded polystyrene tray.

Indexação do Lettuce mosaic virus em sementes e plântulas de genótipos de alface

O Lettuce mosaic virus espécie mais importante na cultura de alface (Lactuca sativa L.) no Brasil, causando sintomas de mosaico, clareamento das nervuras, necrose, distorção foliar e redução do crescimento da planta, pode ser transmitido por sementes com uma taxa de 1% a 16%, dependendo da interação dos genótipos de alface com os isolados LMV-Most ou LMV-Common. Neste trabalho, avaliou-se a detecção do LMV por PTA-ELISA, em sementes e plântulas de oito genótipos de alface: 'Vanessa Roxa', 'Baba de Verão', 'Verdinha', 'Maravilha das 4 Estações', 'Evely', 'Marcela', 687 ('Sapore' x 'Vera' ), 784 ('Sapore' x 'Vera'), utilizando anti-soro policlonal específico. O vírus não foi detectado em sementes do genótipo 'Verdinha' e, em plântulas dos genótipos 687, 'Marcela' e 'Evely', após a germinação em papel e 687, 784 e 'Marcela' com gene mo1¹, após a germinação em substrato. A avaliação individual do número de sementes infectadas foi de 100% para 'Vanessa Roxa' e 'Baba de Verão', 87,7% para 'Verdinha', 46,6% para 'Maravilha das 4 Estações' e 16,6% para 'Evely'. Nos genótipos com gene de resistência o percentual foi de 15,6%, 26,6%, 90% em 'Marcela', 687 e 784, respectivamente. A detecção do LMV por PTA-ELISA foi eficiente tanto em sementes quanto em plântulas.

La France rejouie par le genie du Roy. Pour la conservation de son royaume. Presentee a Sa Majesté.

[Mazarinade. 1650]

Séances générales tenues en ... / Société française pour la conservation des monuments historiques

1841.

Séances générales tenues en ... / Société française pour la conservation des monuments historiques

1846.

Séances générales tenues en ... / Société française pour la conservation des monuments historiques

1842.

Séances générales tenues en ... - Société française pour la conservation des monuments historiques

Variante(s) de titre : Séances générales tenues en ... par la Société française pour la conservation des monuments historiques

Séances générales tenues en ... / Société française pour la conservation des monuments historiques

1844.

Séances générales tenues en ... / Société française pour la conservation des monuments historiques

1843.