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.

Down-regulation of the cardiac sarcoplasmic reticulum ryanodine channel in severely food-restricted rats

We have shown that myocardial dysfunction induced by food restriction is related to calcium handling. Although cardiac function is depressed in food-restricted animals, there is limited information about the molecular mechanisms that lead to this abnormality. The present study evaluated the effects of food restriction on calcium cycling, focusing on sarcoplasmic Ca2+-ATPase (SERCA2), phospholamban (PLB), and ryanodine channel (RYR2) mRNA expressions in rat myocardium. Male Wistar-Kyoto rats, 60 days old, were submitted to ad libitum feeding (control rats) or 50% diet restriction for 90 days. The levels of left ventricle SERCA2, PLB, and RYR2 were measured using semi-quantitative RT-PCR. Body and ventricular weights were reduced in 50% food-restricted animals. RYR2 mRNA was significantly decreased in the left ventricle of the food-restricted group (control = 5.92 ± 0.48 vs food-restricted group = 4.84 ± 0.33, P < 0.01). The levels of SERCA2 and PLB mRNA were similar between groups (control = 8.38 ± 0.44 vs food-restricted group = 7.96 ± 0.45, and control = 1.52 ± 0.06 vs food-restricted group = 1.53 ± 0.10, respectively). Down-regulation of RYR2 mRNA expressions suggests that chronic food restriction promotes abnormalities in sarcoplasmic reticulum Ca2+ release.

Computational fluid dynamics evaluation of liquid food thermal process in a brick shaped package

Food processes must ensure safety and high-quality products for a growing demand consumer creating the need for better knowledge of its unit operations. The Computational Fluid Dynamics (CFD) has been widely used for better understanding the food thermal processes, and it is one of the safest and most frequently used methods for food preservation. However, there is no single study in the literature describing thermal process of liquid foods in a brick shaped package. The present study evaluated such process and the influence of its orientation on the process lethality. It demonstrated the potential of using CFD to evaluate thermal processes of liquid foods and the importance of rheological characterization and convection in thermal processing of liquid foods. It also showed that packaging orientation does not result in different sterilization values during thermal process of the evaluated fluids in the brick shaped package.

Acceptance of a food of animal origin obtained through genetic modification and cloning in South America: a comparative study among university students and working adults

AbstractWith the aim of comparing the acceptance of milk obtained from cloned, genetically modified (GM) and conventionally bred cows among working adults and university students, and identifying and characterizing typologies among both subsamples in terms of their preferences, a survey was applied to 400 people in southern Chile, distributed using a simple allocation among the subsamples. Using a conjoint analysis, it was found that consumers preferred milk from a conventional cow. Using a cluster analysis, in both subsamples two segments sensitive to production technology were identified. Rejection of cloning was greatest among university students, whereas a higher proportion of working adults rejected GM. The segments differed in terms of area of residence, knowledge about GM, and milk consumption habits. Contrary to what was expected, no differences were found according to education, gender or degree of satisfaction with food-related life.

Effect of adding flours from marolo fruit (Annona crassiflora Mart) and jerivá fruit (Syagrus romanzoffiana Cham Glassm) on the physicals and sensory characteristics of food bars

Abstract The marolo (Annona crassiflora Mart.) and jerivá (Syagrus romanzoffiana Cham Glassm) fruits grow in the Cerrado biome, and have important sensory and nutritional characteristics. These fruits are eaten fresh or processed and embedded in ice cream, candy, juices, and liquors. However, their use is very limited and is localized exclusively to their native region. The aim of this study was to evaluate the use of these fruits in food consumer products to improve the nutritional patterns of consumers and extend knowledge thereof. To do this, different levels (0%, 5%, 10%, 15%, and 20%) of flour derived from the marolo and jerivá fruits were incorporated into food bars, which were then characterized in terms of their physical of the texture (TPA), porosity, color and sensorial properties. The food bars enriched with marolo and jerivá flours had an intense yellow color and increased hardness relative to the control bars; the porosity of the bars progressively decreased as the amount of flour added increased. The sensorial analysis in the snack bars developed added with the fruits flour no was influence by incorporation this component, showed good averages for the scores evaluated.

Food webs in the era of molecular revolution – Like resolving the Gordian knot with a tricorder

Living nature consists of countless organisms, which are classified into millions of species. These species interact in many ways; for example predators when foraging on their prey, insect larvae consuming plants, and pathogenic bacteria drifting into humans. In addition, abiotic nature has a great initiative impact on life through many factors (including sunlight, ambient temperature, and water. In my thesis, I have studied interactions among different life forms in multifaceted ways. The webs of these interactions are commonly referred to as food webs, describing feeding relationships between species or energy transfer from one trophic level to another. These ecological interactions – whether they occur between species, between individuals, or between microorganisms within an individual – are among the greatest forces affecting natural communities. Relationships are tightly related to biological diversity, that is, species richness and abundances. A species is called a node in food web vocabulary, and its interactions to other species are called links. Generally, Artic food webs are considered to be loosely linked, simple structures. This conception roots into early modern food webs, where insects and other arthropods, for example, were clumped under one node. However, it has been shown that arthropods form the greatest part of diversity and biomass both in the tropics and in Arctic areas. Earlier challenges of revealing the role of insects and microorganisms in interactions webs have become possible with the help of recent advances in molecular techniques. In the first chapter, I studied the prey diversity of a common bat, Myotis daubentonii, in southwestern Finland. My results proved M. daubentonii being a versatile predator whose diet mainly consists of aquatic insects, such as chironomid midges. In the second chapter, I expanded the view to changes in seasonal and individual-based variation in the diet of M. daubentonii including the relationship between available and observed prey. I found out that chironomids remain the major prey group even though their abundance decreases in proportion to other insect groups. Diet varied a lot between individuals, although the differences were not statistically significant. The third chapter took the study to a large network in Greenland. I showed that Artic food webs are very complex when arthropods are taken into account. In the fourth chapter, I examined the bacterial flora of M. daubentonii and surveyed the zoonotic potential of these bacteria. I found Bartonella bacteria, of which one was described as a new species named after the locality of discovery. I have shown in my thesis that Myotis daubentonii as a predator links many insect species as well as terrestrial and aquatic environments. Moreover, I have exposed that Arctic food webs are complex structures comprising of many densely linked species. Finally, I demonstrated that the bacterial flora of bats includes several previously unknown species, some of which could possibly turn in to zoonosis. To summarize, molecular methods have untied several knots in biological research. I hope that this kind of increasing knowledge of the surrounding nature makes us further value all the life forms on earth.

Order and the literary rendering of chaos : children's literature as knowledge, order, and social foundation

Depuis que l'animal humain a conçu un système de technologies pour la pensée abstraite grâce au langage, la guerre contre le monde sauvage est devenu une voie à sens unique vers l'aliénation, la civilisation et la littérature. Le but de ce travail est d'analyser comment les récits civilisationnels donnent une structure à l'expérience par le biais de la ségrégation, de la domestication, de la sélection, et de l'extermination, tandis que les récits sauvages démontrent les possibilités infinies du chaos pour découvrir le monde en toute sa diversité et en lien avec sa communauté de vie. Un des objectifs de cette thèse a été de combler le fossé entre la science et la littérature, et d'examiner l'interdépendance de la fiction et la réalité. Un autre objectif a été de mettre ces récits au cœur d'un dialogue les uns avec les autres, ainsi que de tracer leur expression dans les différentes disciplines et œuvres pour enfants et adultes mais également d’analyser leur manifestations c’est redondant dans la vie réelle. C'est un effort multi-disciplinaires qui se reflète dans la combinaison de méthodes de recherche en anthropologie et en études littéraires. Cette analyse compare et contraste trois livres de fiction pour enfants qui présentent trois différents paradigmes socio-économiques, à savoir, «Winnie-l'Ourson» de Milne qui met en place un monde civilisé monarcho-capitaliste, la trilogie de Nosov sur «les aventures de Neznaika et ses amis» qui présente les défis et les exploits d'une société anarcho-socialiste dans son évolution du primitivisme vers la technologie, et les livres de Moomines de Jansson, qui représentent le chaos, l'anarchie, et l'état sauvage qui contient tout, y compris des épisodes de civilisation. En axant la méthodologie de ma recherche sur la façon dont nous connaissons le monde, j'ai d'abord examiné la construction, la transmission et l'acquisition des connaissances, en particulier à travers la théorie de praxis de Bourdieu et la critique de la civilisation développée dans les études de Zerzan, Ong, et Goody sur les liens entre l'alphabétisation, la dette et l'oppression. Quant à la littérature pour enfants, j'ai choisi trois livres que j’ai connus pendant mon enfance, c'est-à-dire des livres qui sont devenus comme une «langue maternelle» pour moi. En ce sens, ce travail est aussi de «l’anthropologie du champ natif». En outre, j’analyse les prémisses sous-jacentes qui se trouvent non seulement dans les trois livres, mais dans le déroulement des récits de l'état sauvage et de la civilisation dans la vie réelle, des analyses qui paraissent dans cette thèse sous la forme d'extraits d’un journal ethnographique. De même que j’examine la nature de la littérature ainsi que des structures civilisées qui domestiquent le monde au moyen de menaces de mort, je trace aussi la présence de ces récits dans l'expression scientifique (le récit malthusien-darwinien), religieuse, et dans autres expressions culturelles, et réfléchis sur les défis présentés par la théorie anarchiste (Kropotkine) ainsi que par les livres pour enfants écrits du point de vue sauvage, tels que ceux des Moomines.

Thermal Processing of Smoked Yellowfin Tuna (Thunnus albacares) in Flexible Pouches

This study is the first of its kind in India, where in smoked and thermal processed products have been developed using locally available wood as the source of wood smoke and flavoring and a shelf life of one year has been achieved. Retortable pouches of three layers, both imported and indigenous were found suitable to store thermal processed products. Heat penetration rate is quicker in retort pouches due to their thin profile in comparison to cans and hence the total process time is lesser. The nutritional and sensory attributes of the pouch products are better retained during processing. Hence these products are more acceptable than canned products. lndian vegetarian food products and fish curry products are available in the ready to eat form in the markets. Smoked and thermal processed products have not gained an entry to the market and hence this study will pave an opening for such products. Currently trade in tuna products from India is meager compared to the global trade. ln India proper utilization of tuna resources is yet to be achieved due to the lack of infrastructure for handling and knowledge of value addition. The raw material cost is also less due to the poor quality of the fish when landed. Hence, the availability of such products will help in the trade of tuna products, improving the quality of raw material landing and ultimately realizing a better value to the fishermen and processors.

Resource abundance and Survival of indigenous ornamental fishes of central Kerala with emphasis on handling and packing stress in Puntius filamentosus(VALENCIENNES)

This thesis Entitled Resource abundance and survival of indigenous ornamental fishes of central kerala with emphasis on handling and packing stress in puntius filamentosus (valenciennes).Kerala state is endowed with 41 west flowing and three east flowing rivers originating in the Western Ghats. These rivers and their vast network of tributaries and distributaries harbour rich and diversified fish fauna. Most of the freshwater fishes available in Kerala are highly appreciated as ornamental fishes in the national and international markets.Today the ornamental fish industry is one of the largest industries all over the world. The demand for ornamental fishes has been increasing steadily with the enlargement of the industry, such that the current demand for indigenous ornamental fishes have exceeded the supply. This has led to serious concern about the resources available in the country that can be utilised judiciously for the economic benefit of the state. With an aim to fill up the lacuna, a database of freshwater ornamental fishes of Kerala was created as part of the present study. Ornamental fishes destined for export marketing should thrive well in the aquarium conditions.The study reiterates fishes caught from different environmental conditions and feeding habits have a greater ability to adapt and acclimatise to an entirely new environment and food habits. Marketing studies based on the statistics available with Marine Products Export Development Authority show that these species are not being exported at the required level over the past 6 years, when compared to the availability in the water bodies of Kerala. Sustainable utilisation of these resources from the wild using modern management principles and code of conduct for responsible fishing are advisable until captive breeding technology is popularised.

Local food security and principle of organic farming (from farm to fork) in context of food culture in Indonesia: Minangkabau's case study

The basic idea behind improving local food security consists of two paths; first, accessibility (price, stock) and second, availability (quantity and biodiversity); both are perquisites to the provision of nutrients and a continuous food supply with locally available resources. The objectives of this thesis are to investigate if indigenous knowledge still plays an important role in traditional farming in the Minangkabau`s culture, thus supporting local food security. If the indigenous knowledge still plays a role in food culture in the Minangkabau`s culture which is linked to the matrilineal role and leads to a sound nutrition. Further, it should be tested if marantau influences traditional farming and food culture in Minangkabau`s, and if the local government plays a role in changing of traditional farming systems and food culture. Furthermore this thesis wants to prove if education and gender are playing a role in changing traditional farming system and food culture, and if the mass media affects traditional farming systems and food culture for the Minangkabau. The study was completed at four locations in West Sumatera; Nagari Ulakan (NU) (coastal area), Nagari Aia Batumbuak (NAB) (hilly area), Nagari Padang Laweh Malalo (NPLM) (lake area), Nagari Pandai Sikek (NPS) (hilly area). The rainfall ranged from 1400- 4800 mm annually with fertile soils. Data was collected by using PRA (Participatory Rural Appraisal) to investigate indigenous knowledge (IK) and its interactions, which is also combining with in depth-interview, life history, a survey using semi-structured-questionnaire, pictures, mapping, and expert interview. The data was collected from June - September 2009 and June 2010. The materials are; map of area, list of names, questionnaires, voices recorder, note book, and digital camera. The sampling method was snowball sampling which resulted in the qualitative and quantitative data taken. For qualitative data, ethnography and life history was used. For quantitative, a statistical survey with a semi-structured questionnaire was used. 50 respondents per each site participated voluntarily. Data was analyzed by performing MAXQDA 10, and F4 audio analysis software (created and developed by Philip-University Marburg). The data is clustered based on causality. The results show that; the role of IK on TFS (traditional farming system) shown on NPLM which has higher food crop biodiversity in comparison to the other three places even though it has relatively similar temperature and rainfall. This high food crop biodiversity is due to the awareness of local people who realized that they lived in unfavourable climate and topography; therefore they are more prepared for any changes that may occur. Carbohydrate intake is 100 % through rice even though they are growing different staple crops. Whereas most of the people said in the interviews that not eating rice is like not really eating for them. In addition to that, mothers still play an important role in kitchen activities. But when the agriculture income is low, mothers have to decide whether to change the meals or to feel insecure about their food supply. Marantau yields positive impact through the remittances it provides to invest on the farm. On the other hand, it results in fewer workers for agriculture, and therefore a negative impact on the transfer of IK. The investigation showed that the local government has a PTS (Padi Tanam Sabatang) programme which still does not guarantee that the farmers are getting sufficient revenue from their land. The low agricultural income leads to situation of potential food insecurity. It is evident that education is equal among men and women, but in some cases women tend to leave school earlier because of arranged marriages or the distances of school from their homes. Men predominantly work in agriculture and fishing, while women work in the kitchen. In NAB, even though women work on farmland they earn less then men. Weaving (NPS) and kitchen activity is recognized as women’s work, which also supports the household income. Mass media is not yielding any changes in TFS and food culture in these days. The traditional farming system has changed because of intensive agricultural extension which has introduced new methods of agriculture for the last three decades (since the 1980’s). There is no evidence that they want to change any of their food habits because of the mass media despite the lapau activity which allows them to get more food choices, instead preparing traditional meal at home. The recommendations of this thesis are: 1) The empowerment of farmers. It is regarding the self sufficient supply of manure, cooperative seed, and sustainable farm management. Farmers should know – where are they in their state of knowledge – so they can use their local wisdom and still collaborate with new sources of knowledge. Farmers should learn the prognosis of supply and demand next prior to harvest. There is a need for farm management guidelines; that can be adopted from both their local wisdom and modern knowledge. 2) Increase of non-agricultural income Increasing the non-agricultural income is strongly recommended. The remittances can be invested on non-agricultural jobs. 3) The empowerment of the mother. The mother plays an important role in farm to fork activities; the mother can be an initiator and promoter of cultivating spices in the backyard. Improvement of nutritional knowledge through information and informal public education can be done through arisan ibu-ibu and lapau activity. The challenges to apply these recommendations are: 1) The gap between institutions and organizations of local governments. There is more than one institution involved in food security policy. 2) Training and facilities for field extension agriculture (FEA) is needed because the rapid change of interaction between local government and farmer’s dependent on this agency.

Attitudes and behaviour towards food attributes and organic food – a triangular methodological investigation of occasional organic consumers

Organic food is increasingly available in the conventional food retail, where organic products are offered alongside with various other types of products and compete mainly with conventional and the so-called conventional-plus products. The latter are conventional products displaying particular quality attributes on the product packaging, such as ‘no artificial additives’, or ‘from animal welfare husbandry’. Often, these quality attributes also apply to organic products. Occasional organic consumers might prefer such conventional-plus alternatives that are perceived to be ‘between’ organic and conventional products. The overall objective of this PhD thesis was to provide information about the segment of occasional organic consumers. In particular, the thesis focussed on consumer perceptions and attitudes towards the quality of, and preferences for, organic, conventional and conventional-plus products in two countries: Germany and Switzerland. To achieve these objectives, qualitative and quantitative consumer research was combined in order to explore occasional organic consumers’ perceptions and attitudes as well as to observe their preferences and buying behaviour regarding different types of food products: organic, conventional and conventional-plus products. The qualitative research showed that, depending on single criteria, organic production was both positively as well as negatively assessed by consumers. Consumer perception of organic food was found to be highly selective and primarily focussed on the final stage of the particular production process. A major problem is that consumers are still mostly unfamiliar with factors associated with organic production, have a lack of confidence, and often confuse organic with conventional products. Besides this, consumer expectations of organic products are different from the expectations of conventional products. The quantitative research revealed that attitudes strongly determine consumers’ preferences for organic, conventional and conventional-plus products. Consumer attitudes tended to differ more between organic and conventional choices rather than conventional-plus and conventional choices. Furthermore, occasional organic consumers are heterogeneous in their preferences. They can be grouped into two segments: the consumers in one segment were less price sensitive and preferred organic products. The consumers in the other segment were more price sensitive and rather preferred conventional-plus or conventional products. To conclude, given the selective and subjective nature of consumer perception and the strong focus of consumer perception on the final stage of the food production process, specific additional values of organic farming should be communicated in clear and catchy messages. At the same time, these messages should be particularly focussed on the final stage of organic food production. The communication of specific added values in relation with organic products to improve the perceived price-performance-ratio is important since conventional-plus products represent an interesting alternative particularly for price sensitive occasional organic consumers. Besides this, it is important to strengthen affirmative consumer attitudes towards organic production. Therefore, policy support should emphasise on long-term communication campaigns and education programmes to increase the consumer awareness and knowledge of organic food and farming. Since consumers expect that organic food is regionally or at least domestically produced while they less accept organic imports, policy support of domestic and regional producers is a crucial measure to fill the current gap between the increasing consumer demand of organic food and the stagnation of the domestic and regional organic food supply.

Improvement of Food Security in Bangladesh through Socio-Economic Empowerment of Women

Empowerment is one possible approach to increase political, social and economic participation of a target group and thus decrease food insecurity among vulnerable people. The objective of this research was to evaluate a socio-economic empowerment project implemented for 8 years in rural northern Bangladesh by using secondary data from 2000 and primary data from 2009. Three hundred women were primarily selected out of all existing and active 121 women groups formed during 8 years project implementation. Standardized interviews were conducted to collect quantitative data. In addition an overall qualitative analysis included focus group discussions, the review of project summaries and discussions with implementing staff. Data was collected on socio-economic status, rice storages and food consumption. In addition knowledge was gained on current activities of the women groups. The empowerment concept implemented in this setting was successful to increase the participants’ political, social and economic engagement and visibility. Apart from that the utilization of skills for income generation led to an improvement of the socio-economic status and food insecurity became less common. Recommendations for future projects include the increase of female members among the NGO staff as well as the further follow-up and strengthening of political acceptance and visibility of the empowered participants to sustain the outcome of the project.

Contradictions within the Modern Food System: Nutritional Disbalance across the Globe, Its Main Drivers and Possible Ways Out

Contemporary food production, given the degree of technology being applied in it and the present state of scientific knowledge, should be able to feed the world. Corresponding statistics show that in fact the volumes of modern food production confirm this statement. Yet, the present nutritional situation across the globe leaves much to be desired: on the one hand the numbers of undernourished and malnourished people are still high and even growing in some regions, and on the other hand there is an increasing number of overweight and obese people who are experiencing (or are at risk of) adverse health impacts as consequences. The question arises how this situation is possible given the present state of food production and knowledge, and also in terms of nutrition basics when talking about the latter. When arguing about the main causes of the present situation with nutrition across the globe, it is the modern food system with its distortions that is often criticised with emphasis placed on inappropriate food distribution as one of the key problems. However it is not only food distribution that shapes inequalities in terms of food availability and accessibility – there is a number of other factors contributing to this situation including political influences. Each of the drivers of the present situation might affect more than one part and have outcomes in different dimensions. Therefore it makes sense to apply a holistic approach when viewing the modern food system, embracing all the elements and existing relationships between them for this will facilitate taking appropriate actions in order to target the desired outcome in the best possible way. Applying a systematic approach and linking various elements with corresponding interactions among them allows for picturing all the possible outcomes and hence finding the way for a better solution on global level – a solution to the present problem with nutritional disbalance across the globe.

Indigenous Knowledge (IK) of Water Resources Management in West Sumatra, Indonesia

This study was aim to describe the indigenous knowledge of farmers at Nagari Padang laweh Malalo (NPLM) and their adaptability to climate change. Not only the water scarcity is feared, but climate change is also affecting their food security. Local food security can be achieved if biodiversity in their surrounding area is suitable to the local needs. The study was conducted by using Participatory Rural Appraisal (PRA) such as observation and discussion. The combination of in depth interview, life history, semi structure questionnaire, pictures, mapping and expert interviews was implemented. Data was analyzed by using MAXQDA 10 and F4 audio analysis software. The result shows awareness of the people and scarcity of water conditions has allowed the people of NPLM to face this challenge with wisdom. Aia adat (water resources controlled and regulate by custom) is one of their strategies to distribute the water. The general rule is that irrigation will flow from 6 pm – 6 am regularly to all farm land under supervision of kapalo banda. When rains occur, water resources can be used during the day without special supervision. They were used traditional knowledge to manage water resources for their land and daily usage. This study may be helpful for researcher and other farmers in different region to learn encounter water scarcity.

Finding Spaces for Urban Food Production – Matching Spatial and Stakeholder Analysis with Urban Agriculture Approaches in the Urban Renewal Area of Dortmund-Hörde, Germany

Using the case of an economically declined neighbourhood in the post-industrial German Ruhr Area (sometimes characterized as Germany’s “Rust Belt”), we analyse, describe and conclude how urban agriculture can be used as a catalyst to stimulate and support urban renewal and regeneration, especially from a socio-cultural perspective. Using the methodological framework of participatory action research, and linking bottom-up and top-down planning approaches, a project path was developed to include the population affected and foster individual responsibility for their district, as well as to strengthen inhabitants and stakeholder groups in a permanent collective stewardship for the individual forms of urban agriculture developed and implemented. On a more abstract level, the research carried out can be characterized as a form of action research with an intended transgression of the boundaries between research, planning, design, and implementation. We conclude that by synchronously combining those four domains with intense feedback loops, synergies for the academic knowledge on the potential performance of urban agriculture in terms of sustainable development, as well as the benefits for the case-study area and the interests of individual urban gardeners can be achieved.