Dissertations / Theses on the topic 'Cost sheet'

The car industry produces many of their car parts by using sheet metal forming, where one of the most time-consuming phases is the development and manufacturing of new forming tools. As of today, when a new tool is to be evaluated in terms of usability, a forming simulation is conducted to predict possible failures before manufacturing. The assumption is then that the tools are rigid, and the only deformable part is the sheet metal itself. This is however not the case, since the tools also deform during the forming process. A previous research, which is the basis of this thesis, included a model with only elastic tools and showed results of high accuracy in comparison to using a rigid setup. However, this simulation is not optimal to implement for a daily based usage, since it requires high computational power and has a long simulation time.  The aim and scope for this thesis is to evaluate how a sheet metal forming simulation with elastic tool consideration can be reduced in terms of computational cost, by using the software LS-DYNA. A small deviation of the forming result is acceptable and the aim is to run the simulation with a 50-75 % reduction of time on fewer cores than the approximate 14 hours and 800 CPUs that the simulation requires today. The first step was to alter the geometry of the tools and evaluate the impact on the deformations of the blank. The elastic solid parts that only has small deformations are deleted and replaced by rigid surfaces, making the model partly elastic. Later, different decomposition methods are studied to determine what kind that makes the simulation run faster. At last, a scaling analysis is conducted to determine the range of computational power that is to be used to run the simulations as efficient as possible, and what part of the simulation that is affecting the simulation time the most. The correlation of major strain deviation between a fully elastic model and a partly elastic model showed results of high accuracy, as well as comparison with production measurements of a formed blank. The computational time is reduced by over 90 % when using approximately 65 % of the initial computational power. If the simulations are run with even less number of cores, 10 % of the initial number of CPUs, the simulation time is reduced by over 70 %. The conclusion of this work is that it is possible to run a partly elastic sheet metal forming simulation much more efficient than using a fully elastic model, without reliability problems of the forming results. This by reducing the number of elements, evaluate the decomposition method and by conducting a scaling analysis to evaluate the efficiency of computational power.
Bilindustrin producerar många av sina bildelar genom att tillämpa plåtformning, där en av de mest tidskrävande faserna är utveckling och tillverkning av nya formningsverktyg. Idag, när ett nytt verktyg ska utvärderas med avseende på användbarhet, genomförs en formningssimulering för att förutsäga eventuella fel innan tillverkning. Antagandet är då att verktygen är stela och den enda deformerbara delen är själva plåten. Det är dock inte så, eftersom verktygen också deformeras under formningsprocessen. Tidigare forskning, som ligger till grund för detta examensarbete, inkluderade en modell med endast elastiska verktyg och visade resultat med hög noggrannhet i jämförelse med att använda stela verktyg. Simuleringen med elastiska verktyg är emellertid inte optimal att implementera för daglig användning, eftersom den kräver hög beräkningskraft och har en lång simuleringstid. Syftet och omfattningen av detta examensarbete är att utvärdera hur en plåtformningssimulering med elastiska verktyg kan minskas med avseende på beräkningskostnaden, genom att använda programvaran LS-DYNA. En liten avvikelse från formningsresultatet är acceptabelt, och målet är att köra simuleringen med en 50-75 % minskning av tiden på färre kärnor än ungefär 14 timmar och 800 processorer som simuleringen kräver idag. Det första steget är att ändra verktygets geometri och utvärdera inverkan på deformationerna av plåten. De elastiska solida verktygsdelarna som endast har små deformationer raderas och ersätts av stela ytor, vilket gör modellen delvis elastisk. Senare studeras olika dekompositionsmetoder för att avgöra vilka som gör simuleringen snabbare. Till sist utförs en skalningsanalys för att bestämma antalet processorer som ska användas för att köra simuleringen så effektivt som möjligt. Korrelationen av huvudtöjningarna mellan en helt elastisk modell och en delvis elastisk modell visade resultat av hög noggrannhet, såväl som jämförelse med produktionsmätningar av en format plåt. Beräkningstiden minskar med över 90 % när man använder ungefär 65 % av den ursprungliga beräkningskraften. Om simuleringarna körs med färre antal kärnor, cirka 10 % av ursprungligt antal CPUer, minskar simuleringstiden med 70 %.  Slutsatsen av detta arbete är att det är möjligt att köra en delvis elastisk plåtformningssimulering mycket effektivare än att använda en helt elastisk modell, utan att de resulterar i pålitlighetsproblem. Detta genom att minska antalet element, utvärdera dekompositionsmetoden och genom att genomföra en skalningsanalys för att utvärdera effektiviteten av beräkningskraften.
Reduced Lead Time through Advanced Die Structure Analysis - Swedish innovation agency Vinnova

Cost of products is an important factor for a company’s competitiveness and profitability. Both manufacturers and designers could affect product costs, either by deciding the manufacturing methods or the design of products. Right decisions will win orderings or sell products, but for right decisions to be taken, quick and accurate cost estimations are needed. To facilitate the cost estimation process, SolidWorks developed a new module, SolidWorks Costing, which performs quick cost estimations based on the geometry of 3D-models directly in the CAD-software SolidWorks. This master thesis was commissioned by SolidEngineer, SolidWorks’ reseller. The purpose of this thesis was to find the implementation possibilities of SolidWorks Costing. The possibilities were investigated by studying how cost estimations were made in industry as well as in SolidWorks Costing and by developing an implementation plan for the software. In the pre-study, the functionality of the software was investigated. Cost estimation for sheet metal was further studied and implemented. Interviews with companies in the sheet metal industry were performed to find how cost estimations were currently made, and a case study with two partner companies was performed to test the implementation possibilities. The interviews showed that even if all interviewed companies used their own methods, all companies used the same parameters to estimate production costs. The current methods were irregular and time-consuming; still the manufacturers trusted them completely and were skeptical to computerized cost estimations until the case study was performed. In Case 1 the average accuracy of SolidWorks Costing was 9 % compared to the company’s actual cost calculations, meanwhile the accuracy of Case 2 was the same as the company’s cost estimations. Both partner companies were satisfied with the results and case study partner 2 considered permanent implementation of the software. Based on the experience from the case study and gathered implementation theories, an implementation plan of SolidWorks Costing was also developed.
Produktkostnader är idag en viktig faktor som bestämmer både företags konkurrenskraft och lönsamhet. Både tillverkare och konstruktörer kan påverka produktkostnader, antingen genom att bestämma tillverkningsmetoder eller konstruktioner för produkter. Lyckade beslut leder till fler ordrar eller fler sålda produkter, men för att rätt beslut ska göras behövs snabba och tillförlitliga kostnadsuppskattningar. För att underlätta detta beslutstagande har SolidWorks utvecklat en ny modul, SolidWorks Costing, som snabbt gör kostnadsuppskattningar baserade på geometrier av 3D-modeller direkt i CAD-programmet SolidWorks. Detta examensarbete utfördes på uppdrag av SolidEngineer, SolidWorks återförsäljare. Syftet med examensarbetet var att utvärdera implementationsmöjligheterna av SolidWorks Costing. Möjligheterna undersöktes genom att studera hur kostnadsuppskattningar gjordes i industrin och SolidWorks Costing samt genom att utveckla en implementationsplan för programmet. En förstudie gjordes för att undersöka programmets funktionalitet. Kostnadsuppskattning för plåtbearbetning valdes att undersökas vidare och implementeras. Intervjuer med företag inom plåtbearbetningsindustrin gjordes för att ta reda på nuvarande metoder för kostnadsuppskattningar och två pilotstudier gjordes tillsammans med två partnerföretag för at testa implementation av SolidWorks Costing. Intervjuerna visade att även om alla de intervjuade företagen använde sin egen metod för kostnadsuppskattning, använde de sig av samma parametrar när kostnader uppskattades. De nuvarande metoderna var ojämna och tidskrävande, trots detta hade tillverkarna full tilltro till dem och var skeptiska till att använda datoriserade kostnadsuppskattningar ända till pilotstudierna gjordes. I fall 1 blev den genomsnittliga skillnaden mellan SolidWorks Costings resultat och företagets efterkalkyler 9 %, för fall 2 gav SolidWorks Costing samma resultat som företaget. Båda partnerföretagen var nöjda med resultaten och partnerföretag 2 övervägde permanent implementation av SolidWorks Costing. Baserat på erfarenheterna från pilotstudierna och insamlingen av implementationsteorier togs även en implementationsplan för SolidWorks Costing fram.

The current work used discrete event simulation techniques to model the economics of quality within an actual automotive stamping plant. Automotive stamping is a complex, capital intensive process requiring part-specific tooling and specialised machinery. Quality control and quality improvement is difficult in the stamping environment due to the general lack of process understanding and the large number to interacting variables. These factors have prevented the widespread use of statistical process control. In this work, a model of the quality control techniques used at the Ford Geelong Stamping plant is developed and indirectly validated against results from production. To date, most discrete event models are of systems where the quality control process is clearly defined by the rules of statistical process control. However, the quality control technique used within the stamping plant is for the operator to perform a 100% visual inspection while unloading the finished panels. In the developed model, control is enacted after a cumulative count of defective items is observed, thereby approximating the operator who allows a number of defective panels to accumulate before resetting the line. Analysis of this model found that the cost sensitivity to inspection error is dependent upon the level of control and that the level of control determines line utilisation. Additional analysis of this model demonstrated that additional inspection processes would lead to more stable cost structures but these structures many not necessarily be lower cost. The model was subsequently applied to investigate the economics of quality improvement. The quality problem of panel blemishes, induced by slivers (small metal fragments), was chosen as a case stuffy. Errors of 20-30% were observed during direct validation of the cost model and it was concluded that the use of discrete event simulation models for applications requiring high accuracy would not be possible unless the production system was of low complexity. However, the model could be used to evaluate the sensitivity of input factors and investigating the effects of a number of potential improvement opportunities. Therefore, the research concluded that it is possible to use discrete event simulation to determine the quality economics of an actual stamping plant. However, limitations imposed by inability of the model to consider a number of external factors, such as continuous improvement, operator working conditions or wear and the lack of reliable quality data, result in low cost accuracy. Despite this, it still can be demonstrated that discrete event simulation has significant benefits over the alternate modelling methods.

Thesis (Ph.D.)--Kent State University, 2008.
Title from PDF t.p. (viewed Oct. 29, 2009). Advisor: Alam Pervaiz. Keywords: Off-Balance-Sheet Pension Liability, Earnings Quality, Cost of Capital, and Analysts' Forecasts. Includes bibliographical references (p. 236-243).

A simple cost-effective approach was proposed and successfully employed to fabricate high-quality screen-printed (SP) contacts to high sheet-resistance emitters (100 ohm/sq) to improve the Si solar cell efficiency. Device modeling was used to quantify the performance enhancement possible from the high sheet-resistance emitter for various cell designs. It was found that for performance enhancement from the high sheet-resistance emitter, certain cell design criteria must be satisfied. Model calculations showed that in order to achieve any performance enhancement over the conventional ~40 ohm/sq emitter, the high sheet resistance emitter solar cell must have a reasonably good (120,000 cm/s) or low front-surface recombination velocity (FSRV). Model calculations were also performed to establish requirements for high fill factors (FFs). The results showed that the series resistance should be less than 0.8 ohm-cm^2, the shunt resistance should be greater than 1000 ohm-cm^2, and the junction leakage current should be less than 25 nA/cm^2. Analytical microscopy and surface analysis techniques were used to study the Ag-Si contact interface of different SP Ag pastes. Physical and electrical properties of SP Ag thick-film contacts were studied and correlated to understand and achieve good-quality ohmic contacts to high sheet-resistance emitters for solar cells. This information was then used to define the criteria for high-quality screen-printed contacts. The role of paste constituents and firing scheme on contact quality were investigated to tailor the high-quality screen-printed contact interface structure that results in high performance solar cells. Results indicated that small particle size, high glass transition temperature, rapid firing and less aggressive glass frit help in producing high-quality contacts. Based on these results high-quality SP contacts with high FFs0.78 on high sheet-resistance emitters were achieved for the first time using a simple single-step firing process. This technology was applied to different substrates (monocrystalline and multicrystalline) and surfaces (textured and planar). Cell efficiencies of ~16.2% on low-cost EFG ribbon substrates were achieved on high sheet-resistance emitters with SP contacts. A record high-efficiency SP solar cell of 19% with textured high sheet-resistance emitter was also fabricated and modeled.

The main objective of this thesis is to offer empirical evidence in support of the hypothesis that differences in firms' balance sheet structures may generate heterogeneous responses to monetary policy innovations. To this end in the second, introductory, chapter we start providing some evidence in favor of a large degree of heterogeneity in the asset and liability side of the balance sheet structure of manufacturing firms belonging to different European countries and different size classes. This static comparison is complemented with a quantitative assessment of the sensitivity of asset and liability items to business cycle conditions.
In the third chapter we focus on a specific dimension along which the presence of heterogeneities in the balance sheet structure may induce different responses to a monetary policy action. In particular we address the existence of a channel of transmission of monetary policy, the cost-channel, that operates through the effect of interest expenses on the marginal cost of production. Such a channel is based on an active role of net working capital (inventories, plus trade receivables, less trade payables) in the production process and on the fact that variations in interest rate and credit conditions alter firms' short-run ability to produce final output by investing in net working capital. It has been argued that this mechanism may explain the dimension of the real effects of monetary policy, give a rationale for the positive short-run response of prices to rate increases (the "price puzzle") and call for a more gradual monetary policy response to shocks. The analysis is based on a unique panel, that includes about 2,000 Italian manufacturing firms and 14 years of data on individual prices and interest rates paid on several types of debt. We find robust evidence in favor of the presence of a cost-channel of monetary policy transmission, proportional to the amount of working capital held by each firm and with a size large enough to have non-trivial monetary policy implications.
The empirical analysis of chapter three is based on the hypothesis that the type of heterogeneity that produces different firm level responses to an interest rate variation is well defined and measurable. On the contrary, most of the empirical literature that tests for the existence of heterogeneous effects of monetary policy on firms' production or investment choices is based on an ad hoc assumption of the specific firm level characteristic that should distinguish more sensitive from less sensitive firms. A similar degree of arbitrariness is adopted in selecting the number of classes of firms characterized by different responses to monetary policy shocks as well as in the selection of the cutoff points. The objective of chapter four is to apply a recent econometric methodology that building on data predictive density provides a well defined criteria to detect both the "optimal" dimension along which analyze firms' responses to monetary policy innovations and the "optimal" endogenous groups. The empirical analysis is focused on Italian manufacturing firms and, in particular, on the response of inventory investment to monetary policy shocks from 1983 to 1998. The main results are the following. In strike contrast with what is normally assumed in the literature in most of the cases it turns out that the optimal number of classes that is larger than two. Moreover orderings that are based on variables that are normally thought to be equivalent proxies for the size of the firm (i.e. turnover, total assets and level of employment) do not lead neither to the same number of groups nor to similar splitting points. Finally even if endogenous clusters are mainly characterized by different degrees of within group heterogeneity, with groups composed by smaller firms showing the largest dispersion, there also exist important differences in the average effect of monetary policy across groups. In particular the fact that some of the orderings do not show the expected monotonicity between the rank and the average effect appears to be one of the most remarkable aspects.

Obiettivo del progetto è l’analisi e lo sviluppo di un sistema di reporting per l’area Acquisti di Ducati, azienda all’interno della quale ho potuto implementare due modelli di costo che risultino utili alle attività decisionali dei buyer. La classe merceologica d’analisi scelta è quella delle forcelle, uno dei pochi prodotti ingegnerizzati dal fornitore il cui know-how è sconosciuto a Ducati. La prima parte della ricerca si concentra su un’ analisi relativa al prezzo d’acquisto perciò è stato creato un data sheet, ottenuto mediante uno studio del prodotto disassemblato, disegni tecnici e analisi meccanica che permetta la classificazione tecnologica della forcella. A seguito della classificazione si è generato un modello di Cost Breakdown, col quale si può calcolare il costo pieno aziendale, a partire dal costo pieno industriale includendo costi diretti ed allocando gli indiretti. Queste due schede sono state consegnate al fornitore. Il prezzo d’acquisto è solo una parte dei costi della Supply Chain, quindi in seconda analisi, si è implementato un modello che consideri anche i costi logistici, qualitativi, finanziari e di pianificazione specifici per le forcelle: il Total Cost of Ownership. Sono state confrontate poi le catene di approvvigionamento di un fornitore italiano e uno giapponese con differenti prezzi d’acquisto, in modo da mettere in risalto la miglior performance tra i due. Attraverso l’individuazione e l’analisi dei costi, utilizzando questi modelli, il buyer identifica le leve negoziali che gli permettono di generare un valore economico-finanziario dato che secondo la Catena del valore di Porter, l’acquisto è una delle attività di supporto per la creazione di marginalità aziendale.

MATELOVÁ, B. Kalkulace výrobních nákladů společnosti Lexmark, Brno. 2009 This thesis deals with the analysis of the Price sheet used by company Lexmark and based on this analysis I recommend the potential changes of this Price sheet. The price sheet is a tool for the re-invoicing of production cost between Lexmark and production subcontractors. The first part is dedicated to the theory of cost management. The next part is practical. I present the company Lexmark, describe the structure of Price sheet, production costs and cost calculation for all types of products. I close the practical part with the specification of Price sheet strong and weak points. Base on the analysis I recommend the potential changes of Price sheet, some of them are applicable immediately and next in a longer period.

In theoretical part of diploma thesis are written basic information about cost calculation, types and methods of cost calculation especially in building industry. Practical part identifies cost types in company MARTEL Slovakia and cost-distribution sheet for the most frequent company order - high voltage disconnector.

This diploma thesis deals with analysis and design of corporate tracing policy. The main goal of the work is to describe calculations as an auxiliary tool for base-point pricing and for the fixing of company costs its management and efficiency. In the theoretical part diverse calculation systems currently used in companies are defined. Further, all kinds of expenses occuring in a firm are characterized. The practical section´s concern is costing of forgings produced in company Moravské kovárny, a.s. The origin of price of particular forgings and the costs that rise in this company are analyzed. Finally, the proposal of a new method of pricing and a way of elaboration of calculations for particular forgings are described.

This thesis is focused on the calculation of production costs with the introduction of licensed production of submersible sludge pumps in company Tomasek Milan - TOMEX. The aim of this work is the introduction of licensed production and determine the manufacturing cost. In the theoretical section describes the methods for determining a production layout, calculation methods and methods of return on investment. The practical part deals with the determination of a suitable arrangement of production, production calculations and evaluation of overall investment.

Trafikverket har ansvaret för ett av Sveriges största infrastrukturprojekt, nämligen att ersätta det nuvarande signalsystemet längs landets järnvägar till ERTMS. Med bytet av signalsystemet kommer behovet av att byta ut 1 500 teknikhus. Syftet med arbetet är att genom en analys av kostnader för den nuvarande grundläggningsstandarden med U-betongplintar för teknikhus, försöka hitta billigare lösningar. Arbetet utförs främst genom en analys av alternativa material- och grundläggningstyper, men hänsyn tas även till tillverkning, installation, logistik, påverkande laster och geologi. Delmålet är att kunna sänka den nuvarande kostnaden för projektet och huvudmålet är att hitta en ny framtida standard för grundläggningen av Trafikverkets teknikhus. De vanligaste grundläggningstyperna för teknikhusen visade sig vara kryp- och plintgrunder, utav plåt respektive betong. I arbetet presenteras även markskruvar, som är en ny idé för teknikhusen. Slutsatsen av rapporten är att markskruvar är det billigaste och smidigaste grundläggningsvalet för teknikhus. Även plåtramar, som idag är ett mer vanligt förekommande alternativ för teknikhus, är billigare än den nuvarande standarden. Arbetets totala besparing för projektet är nära 34 miljoner kronor med markskruvar, och därför har delmålet uppnåtts. Huvudmålet om att hitta en ny standard kräver däremot framtida undersökningar av Trafikverket innan fastställning. En rekommendation för Trafikverket är att vidareundersöka priset för utländska leverantörers markskruvar och avgöra om installationen ska utföras på egen hand. För vidare studier rekommenderas en noggrann analys på transportkostnader för grundläggningar och hur stora kostnader de fribärande teknikhusen tillför.
Trafikverket is responsible for one of Sweden’s largest infrastructure project, namely replacing the current signal system along the countries railway to ERTMS. With the replacement of the signal system comes the need to replace 1 500 equipment shelters. The task is to analyze costs for the equipment shelter’s current foundation standard and try to find cheaper solutions. The work is mainly executed by analyzing alternative materials and foundations, but also manufacturing, installation, logistics, impacting loads and geology. One of the goals is to reduce the current costs of the project, and the main task is to find a new foundation standard that Trafikverket can use for future equipment shelters. The most common foundation types for equipment shelters turned out to be crawling spaces and plinth foundations out of sheet-metal and concrete. The report also presents ground screws, which is a new idea for equipment shelters. The report’s conclusion is that ground screws are the cheapest and most flexible foundation for equipment shelters. Even sheet-metal frames, which are a more common option today, proved to be a more economical choice than the current standard. The total saving turned out to be near 34 million SEK with ground screws and therefore one of the objectives has been achieved. The main goal of possibly finding a new standard, however, requires future investigations by Trafikverket before it can be determined possible. A recommendation to Trafikverket is to further investigate the price of foreign suppliers’ ground screws and determine if the installation is to be carried out on its own. For further studies, a detailed cost analysis of cantilevered houses and transports is recommended.

The aim of diploma thesis is to design technology components production orders. For a given part of the technology will be used non conventional deep drawing Wheelon method. For manufacturing lengthwise recesses and consequent cutting of shaped holes using a plasma cutting. The suitability of technological applications will be tested using the cost functions.

The aim of this thesis is to find the best option of the building technology for a house. The thesis is divided into two sections – theoretical and practical. The theoretical section consists of three parts. The first part deals with theory of costs and pricing. Second part specifies types of the budgeting used in Czech Republic and the last part is focused on description of the selected construction systems used for building a house. Second section deals with description and the layout of the house, for which three budgets are set with a respect to the used option of the construction system. Furthermore, a comparison of the technical parameters as well as the costs analysis according to the TSKP is made. Finally, the optimal variant is selected with respect to the price and technical properties.

This thesis assesses UK banking liquidity regulation and supervision and the Basel liquidity requirements, and models banks' liquidity risk. The study reveals that the FSA's risk-assessment framework before 2008 was too general without specifically considering banks' liquidity risk (as well as its failures on Northern Rock). The study also lists the limitations of the FSA's banking liquidity regimes before 2008. The thesis reviews whether the FSA's new liquidity regimes after 2008 would have coped with UK banks' liquidity risks if they have been applied properly. The fundamental changes in the FSA's liquidity supervision reflect three considerations. First, it introduces a systemic control requirement by measuring individual fifirm's liquidity risk with a market-wide stress or combination of idiosyncratic and market-wide stresses. Second, it emphasizes the monitoring of business model risks and the capability of senior managers. Third, it allows both internal and external managers to access more information by increasing the liquidity reporting frequencies. The thesis also comments on the Basel Liquidity Principles of 2008 and the two Liquidity Standards. The Principles of 2008 represents a substantial revision of the Principles of 2000 and reflect the lessons of the fifinancial market turmoil since 2007. The study argues that the implementation of the sound principles by banks and supervisors should be fexible, but also need to be consistent to make sure they understand banks' liquidity positions quite well. The study also explains the composition of the Basel liquidity ratios as well as the side effect of Basel liquidity standards; for example, it will reshape interbank deposit markets and bond markets as a result of the increase in demand for `liquid assets' and `stable funding'. This thesis uses quantitative balance sheet liquidity analysis, based upon modified versions of the BCBS (2010b) and Moody's (2001) models, to estimate eight UK banks' short and long-term liquidity positions from 2005 to 2010 respectively. The study shows that only Barclays Bank remained liquid on a short-term basis throughout the sample period (2005-2010); while the HSBC Bank also proved liquid on a short-term basis, although not in 2008 and 2010. On a long-term basis, RBS has remained liquid since 2008 after receiving government support; while Santander UK also proved liquid, except in 2009. The other banks,especially Natwest, are shown to have faced challenging conditions, on both a short-term and long-term basis, over the sample period. This thesis also uses the Exposure-Based Cash-Flow-at-Risk (CFaR) model to forecast UK banks' liquidity risk. Based on annual data over the period 1997 to 2010, the study predicts that by the end of 2011, the (102) UK banks' average CFaR at the 95% confidence level will be -£5.76 billion, Barclays Bank's (Barclays') CFaR will be -£0.34 billion, the Royal Bank of Scotland's (RBS's) CFaR will be -£40.29 billion, HSBC Bank's (HSBC's) CFaR will be £0.67 billion, Lloyds TSB Bank's (Lloyds TSB's) CFaR will be -£4.90 billion, National Westminister Bank's (Natwest's) CFaR will be -£10.38 billion, and Nationwide Building Society's (Nationwide's) CFaR will be -£0.72 billion. Moreover, it is clear that Lloyds TSB and Natwest are associated with the largest risk, according to the biggest percentage difference between downside cash flow and expected cash flow (3600% and 816% respectively). Since I summarize a bank's liquidity risk exposure in a single number (CFaR), which is the maximum shortfall given the targeted probability level, it can be directly compared to the bank's risk tolerance and used to guide corporate risk management decisions. Finally, this thesis estimates the long-term United Kingdom economic impact of the Basel III capital and liquidity requirements. Using quarterly data over the period 1997:q1 to 2010:q2, the study employs a non-linear-in-factor probit model to show increases in bank capital and liquidity would reduce the probability of a bank crisis significantly. The study estimates the long-run cost of the Basel III requirements with a Vector Error Correction Model (VECM), which shows holding higher capital and liquidity would reduce output by a small amount but increase bank profitability in the long run. The maximum temporary net benefit and permanent net benefit is shown to be 1.284% and 35.484% of pre-crisis GDP respectively when the tangible common equity ratio stays at 10%. Assuming all UK banks also meet the Basel III long-term liquidity requirements, the temporary net benefit and permanent net benefit will be 0.347% and 14.318% of pre-crisis GDP respectively. Therefore, the results suggest that, in terms of the impact on output, there is considerable room to further tighten capital and liquidity requirements, while still providing positive effects for the United Kingdom economy.

The thesis is focused on evaluating the performance of company with using selected indicators of financial analysis. The first part introduce the company ANA-AQUALINE Ltd. over the period 2007-2009. In the second part is explained the financial analysis from a theoretical point of view and in the next part is implemented theory in practice. The last part describes the proposal of investment, which should help improve the economic and financial situation.

This thesis describes a series of three experiments designed to estimate the nutritional cost of the immune response to the gastrointestinal nematodes Trichostrongylus colubriformis and Teladorsagia circumcincta in sheep. For each experiment, animals were allocated hierarchically by liveweight into one of four groups that were either infected (group IF), similarly infected and concurrently immuno-suppressed with weekly intramuscular injections of 1.3mg kg liveweight (LW)-1 of methylprednisolone acetate (group ISIF), immuno-suppressed only (group IS) or remained as controls (group C). Body composition of all animals was estimated using x-ray computer tomography prior to infection and at the conclusion of each study with bodyweight and faecal nematode egg counts (FEC; eggs gram-1 of fresh faeces (epg)) measured along with blood samples taken for the determination of levels of serum proteins, phosphate and antibodies. In the first trial (Chapter 3), the nutritional cost of both the acquisition and maintenance of immunity to gastro-intestinal nematodes was investigated using immunologically naive 5-month-old lambs and immunologically competent 17-month-old ewes during infection with 2,000 and 4,000 L3 infective T. colubriformis larvae d-1, respectively (80 L3 T. colubriformis larvae kgLW-1 d-1). Profiles of FEC and comparative worm burdens at slaughter indicated an effective immune response was maintained in IF ewes and developed in IF lambs while successfully suppressed in both ISIF lambs and ISIF ewes and was confirmed by serum antibody titres. The typical reduction in voluntary feed intake as a consequence of infection was observed in IF lambs (0.30, p<0.001) but not in IF ewes, ISIF lambs or ISIF ewes, and appeared to be associated with L3 IgA. Gross efficiency of use of metabolizable energy (ME) for net energy (NE) deposition was reduced by 0.20 in lambs during acquisition of immunity and by 0.16 in ewes maintaining an established immunity. Infection in immuno-suppressed animals reduced efficiency by 0.05 and 0.15 for lambs and ewes. These findings allowed the hypothesis that the reduction in feed intake and nutrient utilization in young parasitized sheep is caused by physiological signalling associated with the acquisition phase of the host immune response to infection, rather than simply the damage caused by the parasite per se. The second trial (Chapter 4) investigated the influence of metabolizable protein (MP) supply on the metabolic disturbances associated with the acquisition phase of the immune response during infection with 2,000 L3 T. colubriformis d-1. Groups of lambs were offered either a low protein (L; 62g MP kgDM-1) or high protein diet (H; 95g MP kgDM-1). Patterns of total daily egg excretion indicated that an effective immune response was developed in HIF, but not LIF, HISIF nor LISF and was confirmed by comparative worm burdens. The proportionate reduction in feed intake in immunologically normal animals was reduced through the provision of additional protein, being 0.12 in HIF and 0.23 in LIF. Regardless of diet, infection did not cause a reduction in feed intake in immuno-suppressed animals (p>0.05). Infection proportionately reduced the gross efficiency of ME utilization in immunologically normal animals by 0.23 in HIF (p=0.09) and by 0.51 in LIF (p=0.01), but not in immuno-suppressed animals. Immuno-suppression did not suppress serum L3 IgA levels in seven of the eight HISIF and four of the eight LISIF animals. Furthermore, only four out of the eight immunologically normal animals from both the HIF and LIF groups displayed an L3 IgA response. Consequently, regardless of immuno-suppression treatment, animals were termed as IgA responders (HR or LR) or non-responders (HN or LN). Feed intake was proportionately reduced from day 22 by 0.15 in HR (p=0.03) and by 0.32 in LR (p=0.01), but was not significantly reduced in HN or LN. Gross efficiency of ME utilization was significantly reduced for LN animals only, being proportionately 0.59 (p<0.01). These findings allowed the conclusion that additional MP reduced the consequence of immunological signalling that was displayed in reduced feed intake and in nutrient utilization, both of which appeared to be associated with an IgA response. It is hypothesized that the lessening of nutritional disturbance observed in high protein and immuno-suppressed animals could be a consequence of altered physiological signalling during the immunological cascade. The third trial (Chapter 5) utilized lambs infected with the abomasal parasite T. circumcincta to explore the possibility that the reduction in feed intake and nutrient utilization is a universal phenomenon of the acquisition phase of the immune response to nematode parasites inhabiting different organs along the gastrointestinal tract. In addition, immunological changes at the site of parasite infestation in the abomasal mucosa were measured from serial biopsy tissue samples taken from a further twelve animals that were surgically fitted with an abomasal cannula and either infected (CIF) or concurrently infected and immuno-suppressed as described previously (CISIF). The development of immunity in IF animals was accompanied by a 0.17 proportional decrease in feed intake between days 15 to 28 of infection (p<0.05) and a 0.20 proportional reduction in nutrient utilization (p=0.07), none of which were observed in ISIF animals. While FEC and worm burdens indicated successful immuno-suppression in ISIF animals, both serum IgA and total antibody production were not reduced. The development of immunity in CIF was reflected in an increase in both mast cells and globule leukocytes in serial abomasal tissue biopsies, both of which were reduced in CISIF (p<0.01 for both). In serial biopsy tissue, immuno-suppression did prevent a rise in tissue IgA that was apparent in CIF animals (p<0.01) although these changes were not reflected in serum IgA levels. It appears that the alleviation of the reduction in feed intake and nutrient utilization in young lambs through the use of corticosteroid induced immuno-suppression may be a universal phenomenon for both intestinal and abomasal parasites, but the association with and/or role of IgA during infection with T. circumcincta is unclear. In summary, the reduction in feed intake and nutrient utilization in sheep during infection with both the abomasal nematode T. circumcincta and the small intestine nematode T. colubriformis appears to be associated with a component(s) of the acquisition phase of the host immune response, rather than, as conventionally assumed, the direct mechanical damage of the parasite per se. It is hypothesised that the nutritional disturbance as a consequence of infection in young lambs may be the result of pro-inflammatory cytokines involved in immunological signalling that may also be associated with the production of IgA, the effects of which can be reduced through the provision of adequate MP. These studies provide evidence that the immune response to gastrointestinal parasites is nutritionally costly to the animal and have implications for application of manipulations that are intended to promote the development of a strong immune reaction in high producing animals.

This thesis describes a series of three experiments designed to estimate the nutritional cost of the immune response to the gastrointestinal nematodes Trichostrongylus colubriformis and Teladorsagia circumcincta in sheep. For each experiment, animals were allocated hierarchically by liveweight into one of four groups that were either infected (group IF), similarly infected and concurrently immuno-suppressed with weekly intramuscular injections of 1.3mg kg liveweight (LW)⁻¹ of methylprednisolone acetate (group ISIF), immunosuppressed only (group IS) or remained as controls (group C). Body composition of all animals was estimated using x-ray computer tomography prior to infection and at the conclusion of each study with bodyweight and faecal nematode egg counts (FEC; eggs gram⁻¹ of fresh faeces (epg)) measured along with blood samples taken for the determination of levels of serum proteins, phosphate and antibodies. In the first trial (Chapter 3), the nutritional cost of both the acquisition and maintenance of immunity to gastro-intestinal nematodes was investigated using immunologically naive 5-month-old lambs and immunologically competent 17-month-old ewes during infection with 2,000 and 4,000 L3 infective T. colubriformis larvae d⁻¹, respectively (80 L3 T. colubriformis larvae kgLW⁻¹ d⁻¹). Profiles of FEC and comparative worm burdens at slaughter indicated an effective immune response was maintained in IF ewes and developed in IF lambs while successfully suppressed in both ISIF lambs and ISIF ewes and was confirmed by serum antibody titres. The typical reduction in voluntary feed intake as a consequence of infection was observed in IF lambs (0.30, p<0.001) but not in IF ewes, ISIF lambs or ISIF ewes, and appeared to be associated with L3 IgA. Gross efficiency of use of metabolizable energy (ME) for net energy (NE) deposition was reduced by 0.20 in lambs during acquisition of immunity and by 0.16 in ewes maintaining an established immunity. Infection in immuno-suppressed animals reduced efficiency by 0.05 and 0.15 for lambs and ewes. These findings allowed the hypothesis that the reduction in feed intake and nutrient utilization in young parasitized sheep is caused by physiological signalling associated with the acquisition phase of the host immune response to infection, rather than simply the damage caused by the parasite per se. The second trial (Chapter 4) investigated the influence of metabolizable protein (MP) supply on the metabolic disturbances associated with the acquisition phase of the immune response during infection with 2,000 L3 T. colubriformis d⁻¹. Groups of lambs were offered either a low protein (L; 62g MP kgDM⁻¹) or high protein diet (H; 95g MP kgDM⁻¹). Patterns of total daily egg excretion indicated that an effective immune response was developed in HIF, but not LIF, HISIF nor LISF and was confirmed by comparative worm burdens. The proportionate reduction in feed intake in immunologically normal animals was reduced through the provision of additional protein, being 0.12 in HIF and 0.23 in LIF. Regardless of diet, infection did not cause a reduction in feed intake in immuno-suppressed animals (p>0.05). Infection proportionately reduced the gross efficiency of ME utilization in immunologically normal animals by 0.23 in HIF (p=0.09) and by 0.51 in LIF (p=0.01), but not in immuno-suppressed animals. Immuno-suppression did not suppress serum L3 IgA levels in seven of the eight HISIF and four of the eight LISIF animals. Furthermore, only four out of the eight immunologically normal animals from both the HIF and LIF groups displayed an L3 IgA response. Consequently, regardless of immunosuppression treatment, animals were termed as IgA responders (HR or LR) or non-responders (HN or LN). Feed intake was proportionately reduced from day 22 by 0.15 in HR (p=0.03) and by 0.32 in LR (p=0.01), but was not significantly reduced in HN or LN. Gross efficiency of ME utilization was significantly reduced for LN animals only, being proportionately 0.59 (p<0.01). These findings allowed the conclusion that additional MP reduced the consequence of immunological signalling that was displayed in reduced feed intake and in nutrient utilization, both of which appeared to be associated with an IgA response. It is hypothesized that the lessening of nutritional disturbance observed in high protein and immuno-suppressed animals could be a consequence of altered physiological signalling during the immunological cascade. The third trial (Chapter 5) utilized lambs infected with the abomasal parasite T. circumcincta to explore the possibility that the reduction in feed intake and nutrient utilization is a universal phenomenon of the acquisition phase of the immune response to nematode parasites inhabiting different organs along the gastrointestinal tract. In addition, immunological changes at the site of parasite infestation in the abomasal mucosa were measured from serial biopsy tissue samples taken from a further twelve animals that were surgically fitted with an abomasal cannula and either infected (CIF) or concurrently infected and immuno-suppressed as described previously (CISIF). The development of immunity in IF animals was accompanied by a 0.17 proportional decrease in feed intake between days 15 to 28 of infection (p<0.05) and a 0.20 proportional reduction in nutrient utilization (p=0.07), none of which were observed in ISIF animals. While FEC and worm burdens indicated successful immunosuppression in ISIF animals, both serum IgA and total antibody production were not reduced. The development of immunity in CIF was reflected in an increase in both mast cells and globule leukocytes in serial abomasal tissue biopsies, both of which were reduced in CISIF (p<0.01 for both). In serial biopsy tissue, immuno-suppression did prevent a rise in tissue IgA that was apparent in CIF animals (p<0.01) although these changes were not reflected in serum IgA levels. It appears that the alleviation of the reduction in feed intake and nutrient utilization in young lambs through the use of corticosteroid induced immuno-suppression may be a universal phenomenon for both intestinal and abomasal parasites, but the association with and/or role of IgA during infection with T. circumcincta is unclear. In summary, the reduction in feed intake and nutrient utilization in sheep during infection with both the abomasal nematode T. circumcincta and the small intestine nematode T. colubriformis appears to be associated with a component(s) of the acquisition phase of the host immune response, rather than, as conventionally assumed, the direct mechanical damage of the parasite per se. It is hypothesised that the nutritional disturbance as a consequence of infection in young lambs may be the result of pro-inflammatory cytokines involved in immunological signalling that may also be associated with the production of IgA, the effects of which can be reduced through the provision of adequate MP. These studies provide evidence that the immune response to gastrointestinal parasites is nutritionally costly to the animal and have implications for application of manipulations that are intended to promote the development of a strong immune reaction in high producing animals.

Thesis: Ph. D., Joint Program in Physical Oceanography (Massachusetts Institute of Technology, Department of Earth, Atmospheric, and Planetary Sciences; and the Woods Hole Oceanographic Institution), 2012.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 129-143).
In winter, Greenland's coastline adjacent to the subpolar North Atlantic and Nordic Seas is characterized by a large land-sea temperature contrast. Therefore, winds across the coast advect air across a horizontal temperature gradient and can result in significant surface heat fluxes both over the ice sheet (during onshore winds) and over the ocean (during offshore winds). Despite their importance, these winds have not been investigated in detail, and this thesis includes the first comprehensive study of their characteristics, dynamics and impacts. Using an atmospheric reanalysis, observations from local weather stations, and remote sensing data, it is suggested that high-speed wind events across the coast are triggered by the superposition of an upper level potential vorticity anomaly on a stationary topographic Rossby wave over Greenland, and that they intensify through baroclinic instability. Onshore winds across Greenland's coast can result in increased melting, and offshore winds drive large heat losses over major ocean convection sites. Strong offshore winds across the southeast coast are unique over Greenland, because the flow is funneled from the vast ice sheet inland into the narrow valley of Ammassalik at the coast, where it can reach hurricane intensity. In this region, the cold air, which formed over the northern ice sheet, is suddenly released during intense downslope wind events and spills over the Irminger Sea where the cold and strong winds can drive heat fluxes of up to 1000 W m-2, with potential implications for deep water formation. Moreover, the winds advect sea ice away from the coast and out of a major glacial fjord. Simulations of these wind events in Ammassalik with the atmospheric Weather Research and Forecast Model show that mountain wave dynamics contribute to the acceleration of the downslope flow. In order to capture these dynamics, a high model resolution with a detailed topography is needed. The effects of using a different resolution locally in the valley extend far downstream over the Irminger Sea, which has implications for the evolution and distribution of the heat fluxes.
by Marilena Oltmanns.
Ph. D.

With the advent of global position system (GPS) collar technology, we have developed a much greater understanding of the temporal and spatial distribution of livestock and their associated grazing patterns. While significant research using GPS collars has been reported for cattle, little research is available describing collar use in understanding the behavior of domestic sheep. The purpose of our research was to evaluate the energy requirements of sheep with the use of GPS collars. To accomplish this, we adapted a low-cost i-gotU GPS tracking device that is typically designed for cattle and modified it to fit sheep. Each collar was programmed to record sheep movements within four grazing habitat types during different times of the year. Habitat types included spring pasture (SP), spring low hill habitat (SH), summer mountain habitat (MH) and winter desert habitat (DH). We divided our research into two studies: 1) to track and compare energy expenditure of domestic sheep between four habitats using collars for recording sheep movements, and 2) to model summer mountain selection by sheep using the collar derived coordinate positions and environmental variables in an RSF model process. We hypothesized that there would more energy expended while out on desert habitat in comparison to other range habitats and sheep would select for sites on summer mountain habitat that were close to water, gentle in terrain, and higher in elevation. We used sheep energy equations to determine the energy requirement. Collar derived coordinates were used to measure the horizontal distance traveled on flat terrain or vertical distances both upslope and downhill across variable terrain. Our results found that total distance traveled was not different between SP, SH and MH at 6.7, 7.1 and 6.9 km/d, respectively, however, total movement was different (P<0.05) on DH at 10.5 km/d. Sheep movement was greater (P<0.05) on slopes (altitude change in 3m between waypoints) versus flat terrain (movement between waypoints >20m). For example, sheep spent 65% of movement on slope and 39% on flat movement for SH, 86% of movement was spent on slope and 16% on flat terrain for MH, and 89% of movement was spent on slope and 11% movement was on flat for DH. Total energy required between the four habitats was different (P<0.05) at 5.9, 8.6, 7.1 and 13.9 Mcal ME/d for SP, SH, MH and DH respectively. While on summer MH sheep avoided slopes and rugged terrain, but selected for sites close to water, northern facing aspects and areas higher in elevation. We found that sheep expend the most energy on DH and sheep on MH will select for gentle terrain, areas close to water, northern facing slopes, higher elevation and avoid slopes. With this insight, sheep managers can better meet energy requirements needs and understand habitat utilization of their flocks.

Interior flat, white latex paint is a common coating applied to walls around the world. Development of a coating with one coat hide capability is a pinnacle achievement for paint formulators as it has the potential to save consumers both time and money. One coat paints already exist on the market, but they are limited in color, coverage, and often have many disclaimers. Work done was part of a project initiated by ChemoursTM Titanium Technologies. The goal of the project presented in this article was to create an interior flat, white latex paint that yields a spread rate of greater than 400 ft2/gal., which is advertised by many below critical pigment volume concentration (CPVC) commercial paints. In order to achieve this goal, an above CPVC paint with a high TiO2 content was created and continuously improved. Improvement of the formulation involved numerous experimental variations including adjustments to the hydroxyethylcellulose (HEC) molecular weight, dispersant chemistry, latex chemistry, TiO2 concentration, extender package, and rheology modifier type. The sheen value, relative light scattering, and spread rate were the main measurements conducted in order to judge formulation improvement. Complications with the spread rate procedure forced its adaptation in order to collect less variable data with the high density, shear thinning formulations. It was found that shorter opacity charts yielded more precise spread rate data than the longer opacity charts. An attempt at correlating rheology with sheen development resulted in the conclusion that the pigment and extender particle package is the greatest driving factor behind sheen reduction. The rheology modifier type and dispersant chemistry did not affect the flatness of the paint nearly as much. A Keyence VR-3000 series One-Shot 3D Measuring Macroscope was used to show that surface roughness does not directly correlate to the sheen value when a number of flat paints with different sheens were analyzed. This project is an ongoing effort and the information contained in this document will substantially help future development.

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Sheep production in Rio Grande do Sul has been through a rearrangement period after the crisis faced at the beginning of the 1990s. The recent increase of demand for quality sheep meat has generated a farmers organization process. These initiatives improved chain coordination and led to new governance structures. The objective of this work is to study the governance of the sheep productive chain in Rio Grande do Sul, evaluating the impact of transaction and production costs on the establishment of transaction arrangements. Seven sheep farmers from three municipalities in the south of Rio Grande do Sul participated in the research, in addition to three slaughterhouse companies, through which the producers commercialized their products. The project adopted a case study methodology. This research used a combination of a quantitative approach in the formulation of the production costs and economical indicators, and a qualitative approach in the survey of transaction costs and description of the productive chain. Two governance structures in the industry-producer relationship were identified: the classical market arrangement, which deals with low transaction cost relationships; and the horizontal coordination arrangement, established to deal with asset transactions of greater specificity and frequency and also control opportunistic behavior. The variable costs, such as labor and rough input costs, together with opportunity costs represented the largest share of the total cost. Sheep production is a profitable activity, as indicated by the farmer operational income. The unitary cost variations among the producers were due to the different values obtained from the production acquired. The production costs for the development of more specific assets and the transaction costs present in the relations between parts were the reasons for the formation of horizontal coordination.
A ovinocultura do Rio Grande do Sul passa por um período de reestruturação após a crise enfrentada na década de 1980. O recente crescimento da demanda por carne ovina de qualidade gerou um processo de organização dos produtores. Estas iniciativas possibilitam o inicio de um processo de coordenação da cadeia, formando novas estruturas de governança. O objetivo deste trabalho é estudar a governança da cadeia produtiva da ovinocultura no Rio Grande do Sul verificando o impacto dos custos de transação e custos de produção sobre o estabelecimento dos arranjos transacionais. Sete produtores de três municípios do sul do Rio Grande do Sul participaram da pesquisa, além de três indústrias nas quais os produtores transacionaram seus produtos. O princípio metodológico utilizado no trabalho foi o estudo de caso. A pesquisa teve um caráter quantitativo na formulação dos custos de produção e indicadores econômicos e caráter qualitativo no levantamento dos custos de transação e descrição da cadeia produtiva. Identificaram-se duas estruturas de governança na relação produtor-indústria: o mercado clássico, arranjo capaz de gerir relações com baixos custos de transação, e a coordenação horizontal, arranjo instituído para gerir transações de ativos com maior especificidade, freqüência e controlar o comportamento oportunista. Os custos variáveis, representado pelos custos de mão de obra e insumos, e os custos de oportunidade apresentaram as maiores parcelas do custo total. A ovinocultura é uma atividade rentável o que é exemplificado pelo saldo positivo da renda operacional agrícola. As variações dos custos unitários entre os produtores deveram-se aos diferentes valores obtidos de desfrute de produção. Os custos de produção para o desenvolvimento do ativo de maior especificidade e os custos de transação presentes nas relações entre as partes foram os condicionantes para a formação da coordenação horizontal.

This master thesis is dealing with the analysis of current technology of machining based on unconventional method of water jet cutting for sheet machining of composite materials. My goal is to analyze and calculate the cost of technologies. There is, in conclusion of the master thesis, the techno-economic evaluation and final decision whether it is appropriate to invest in a new technology or not.

One of the more important economic activities in the Altiplano region is raising livestock, the exploitation of cattle, sheep, and llamas which are raised and adapted to the conditions surrounding this activity. Livestock production plays a fundamental role in the economy of farming families by providing them products such as meat, milk, cheese, fiber, skins, and other products that each translate into monetary revenues. The present study was carried out in the community of "Chama 6 de julio," Ingavi Province, Department of La Paz, about 83 km. (51.6 miles) outside of La Paz at an elevation of 3,792 m. (12,440 ft.) above sea level. The annual precipitation is 370 mm. (14.6 inches) and average annual temperature is 12° C (53.6° F). The set objectives of this investigative work were: To evaluate the economic behavior of the livestock production (cattle, sheep, and llamas) at the small ranchers 14 level. To quantify in monetary units the structure of costs and revenues of livestock activity. To carry out a socio-economic analysis of the activity. The statistic parameters used were: measures of means, deviations, and percentages. Techniques used for gathering information include the following: semi-structured interviews, dynamic polls, dialogues, conversations, key informants, and direct observation. In studying the costs and revenues of livestock activity the conventional model of fixed and variable costs was used. The method utilized to evaluate the activity is an adaptation of the economic evaluation expressed by the indicating gauges Cost-Benefit Relationship (RBC) and Annual Investment Profitability (RI). 42 families dedicated to agricultural and livestock activity were involved in the study. They were functionally classified according to the number of cattle that they have on their land, a classification that resulted in four groups. The first group contained families possessing from 4 to 6 cattle; the second, from 7 to 9; the third, from 10 to 12; and the fourth, the families with 13 to 15 cattle. Also, the number of samples for each class was calculated to be 5 families. As livestock activity is the most important for families in this community, these families have most of their money invested in their herds, investments ranging from 73% to 86% of all their active livestock investments. The other 14% to 27% of their investment is in the livestock infrastructure, tools, materials, and equipment. The amount of land possessed by families in this community ranges from 8 to 40 hectacres (19.8 to 98.8 acres). The meat (cattle, sheep, and llama) is the most important product for commercial purposes. Accordingly, families from class IV achieved the highest production with 812 kg. (180.7 lbs) per year, followed by classes III and II. The lowest annual amount came from families grouped into class I with only 235 kg. (518 lbs). Another product of utmost importance after meat is cheese for which the families of class IV were those that had the highest annual production with 476 units, with an average weight of 0.6 kg (1.3 lbs). They were followed by families in classes III and I. Finally, the families in class II achieved the smallest output with 337 units. 69% to 79% of the total production of meat and cheese is destined for market. The families consume only 10% to 31% of what is produced. Variable costs represent 87.25% of the total expenses. On the other hand, fixed costs amount to only 12.73% of the total. Labor represents the greatest expense, reaching an average of 71.17% of the total expense. Relative to gross annual revenue, families in class IV reached the highest average numbers with 7,996.00 Bs. (Bolivianos). The lowest gross annual revenues correspond to those in class I with only 3,124.00 Bs. Classes III and II occupy intermediate positions between both former classes. Comparing the sources of gross annual revenue, cattle meat occupies the greatest portion with 40.81%. This is followed by cheese production, lamb, and llama meat with 30.84%, 23.30%, and 2.17% respectively. At the same time, cattle meat and cheese provide these farming families with 71.65% of their total gross annual revenue. The net annual revenues are positive only for families in classes IV and III with numbers at 312.00 and 156.00 Bs. On the other hand, classes II and I have negative net revenues at -3,039.00 and -2,455.00 Bs. The indicative Cost-Benefit Relationship (RBC) shows viability of the activity for families from classes IV and III with figures of 1.04 and 1.02. It is not as viable for families in classes II and I with numbers at 0.62 and 0.50. Estimates provided by the annual investment profitability (RI) are only satisfactory for those in classes IV and III with percentages of 4.6% and 2.13%. Unsatisfactory percentages result for classes II and I with -35.45% and -49.31%. According to the results obtained for the four classes, livestock activity carried out by farming families does not provide an acceptable profitability, even for families that have greater numbers of livestock (more than 12 cattle). It would be much less profitable for the families that have smaller herds of livestock.

The objective of this study was to evaluate the effect of pregnancy, breed, and hair coat on body temperature and sweating rate (SR) of hair sheep. St. Croix White (STX; = 9) and Dorper × STX (DRPX; = 9) ewes (3.6 yr of age) were evaluated over 4 d at 126 d of gestation (PREG) and over 4 d at 46 d postpartum (OPEN) in the shade and sun and in the morning (AM; 0900 to 1200 h) and afternoon (PM; 1300 to 1600 h) after a 20 min acclimation to each condition on each day. Data loggers recorded vaginal temperature (VT) at 10-min intervals for 96 h. Rectal temperature (RT) was measured using a digital veterinary thermometer, and respiration rate (RR) was measured as breaths per minute (bpm). Sweating rate was calculated from measured air properties passing over a shaved (300 cm) and unshaved area of the ewes' body using a portable calorimeter. Data were analyzed using GLM procedures of SAS (SAS Inst. Inc., Cary, NC) with breed, pregnancy status, sun exposure, and time of day as main effects. Mean temperature, relative humidity, temperature-humidity index, wind speed, and solar radiation on the days of data collection were 28.2°C, 82.8%, 80.3, 4.2 km/h, and 237.5 W/m, respectively. There was no difference ( > 0.10) in RT, RR, and SR between DRPX and STX ewes. The PREG ewes had lower RT ( < 0.007) and SR ( < 0.0001) and higher RR ( < 0.007) than OPEN ewes (38.5 ± 0.2 vs. 39.1 ± 0.2°C, 70.2 ± 3.1 vs. 88.3 ± 3.1 g⋅m⋅h, and 79.5 ± 2.2 vs. 72.1 ± 2.2 bpm, respectively). During the PM, RR, RT ( < 0.05), and SR ( < 0.006) were higher than in the AM. In the sun, RR ( < 0.001) and SR ( < 0.0001) were higher than in the shade, but there was no difference ( > 0.10) in RT. There was no difference in SR ( > 0.10) between the shaved and unshaved area of the ewe. The DRPX ewes had higher ( < 0.0001) VT than STX ewes. The PREG ewes had higher ( < 0.001) VT than OPEN ewes during the night time and lower VT than the OPEN ewes during the day time ( < 0.0001). The OPEN ewes had a greater ( < 0.009) daily range of VT than PREG ewes did (2.5 ± 0.4 vs. 1.1 ± 0.4°C, respectively), but there was no breed difference ( > 0.10). Hair coat did not have an influence on the SR of the ewes, and PREG ewes appeared to use increased respiration as opposed to sweating to help control RT. The narrower range of body temperature, measured as VT, of PREG compared to OPEN ewes may be a protective mechanism for the developing fetus.

Um dos principais desafios do setor da ovinocultura no Brasil é verificar sua competitividade em termos de custos e preços, e possuir recursos e ferramentas que permitam indicar quais condições poderiam ser satisfeitas para sua viabilização. A presente pesquisa teve como finalidade desenvolver um modelo para cálculo e análise de custo da ovinocultura e, a partir dele, elaborar um índice de custo de produção (ICPC) para acompanhar sua evolução. Painéis foram realizados em regiões relevantes do estado de São Paulo para definir as características de propriedades representativas de criação de cordeiros, e estas foram tomadas como base para a construção do modelo. As mesorregiões selecionadas foram as de São José do Rio Preto, Bauru, Araçatuba, Campinas e Piracicaba. Em seguida, foi definido o modelo de cálculo de custo de produção, com base na Teoria Econômica. Foram então acompanhados os preços dos insumos e calculados mensalmente os custos de produção para as propriedades representativas, permitindo a elaboração dos índices de custo. Realizou-se então a análise das elasticidades dos preços dos insumos e dos coeficientes zootécnicos. Por fim, foi conduzida a validação do ICPC junto a produtores e técnicos. Ficou nítido que a atividade enfrenta muitos desafios, em sua maioria técnicos, que necessitam ser trabalhados para permitir a viabilidade econômica da criação de cordeiros. A aplicação da Teoria Econômica ao cálculo dos custos de produção é imprescindível para o desenvolvimento de modelos de cálculo de custos. O modelo desenvolvido possui potencial de gerar informações importantes para a tomada de decisões na propriedade, como foi exemplificado através dos estudos das composições dos custos e das elasticidades. O ICPC foi validado e tem potencial para colaborar com a organização do setor.
One of the main challenges for the sheep industry in Brazil is to verify its competitiveness in terms of costs and prices, and to have resources and tools that allow indicating which conditions should be satisfied for its viability. This research had the aim of developing a model for calculation and analysis of production costs of lamb and, from that, elaborating a production cost index (ICPC) to follow its evolution over time. The regions assessed were São José do Rio Preto, Bauru, Araçatuba, Campinas and Piracicaba. Panel meetings were performed in these regions to define representative farms of sheep raising, which were taken as basis for the construction of the cost calculation model. Afterwards, the elasticities of input prices and technical coefficients were analyzed. Finally, the validation of the ICPC was conducted with the participation of sheep producers and professionals. It was clear that the activity faces many challenges, mostly technical, that need to be solved to allow economic feasibility of sheep raising. The application of Economic Theory to the calculation of production costs is essential for the development of cost calculation models. The developed model has potential to generate important information, that can help producers on decision making, as exemplified by the analyzes of cost compositions and elasticities. ICPC was approved and can collaborate with the organization of the sheep industry.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
This trial was composed of two experiments. In the first the objective of was ascertain this chemical characteristics of theof the silage of orange bagasse pre-dried ( SOB ) as well as this fermentative characteristics at different storage times. In the second experiment the objective was to determine the effect of replacement of maize by sob, in the of Santa Inês lambs and cost benefit of the diets. In the first experiment was conduced in laboratorial PVC mini silo with 10 cm diameter and 70 cm long, with a capacity of about 10 kg which are sealed with a lid equipped with a valve PVC "Bunsen" type. Adopted a distributed in a completely randomized design with five treatments and six replications . The treatments were different opening times of mini silos in days (10, 20, 40, 60 and 80). It was determined the chemical and fermentation parameters . The values of DM, CP , NDF , lignin and TDN did not suffer influence of opening days . The pre - drying increased the dry matter content of 28.3 % . Reduction in the ADF and increase in MM to advance the days of ensiling . The pH decreased during the days of storage , since the values of ammonia nitrogen did not vary . The values for dry matter losses and gases decreased after 60 days of storage , since the RMS did not change in relation to treatments . The orange peel can be stored efficiently in preserving their nutrients over the form of silage. According to the results found in this work silage orange has good nutritional value . In the second experiment 20 lambs with approximately 150 days of age and average weight (BW ) of 25 kg were fed for 73 days or until they reached 35 kg, fed diets with increasing levels of SBL replacing corn ( 0 , 33 , 66 and 100 % DM ) . There was a decline in dry matter intake (DMI) in g / day and% PV that showed average values of 914.62 g / day and 2.75 % BW respectively. Only FDA intake in g / day and% PV was not influenced by the inclusion of the SBL , all other nutrients ( DM, OM , CP, MM, NDF , and TDN ) decreased . The average daily gain ( ADG ) decreased with the inclusion of SBL and days on feed increased but feed conversion was not affected . The feed cost was reduced with the inclusion of the SBL . The replacement levels of 33 % and 66 showed better cost-benefit ratio , and the level of 66 % replacement of corn by SBL as indicated in the conditions of the present work .
O trabalho foi composto de dois experimentos no primeiro objetivou-se determinar as características químicas e bromatológicas da silagem do bagaço de laranja pré-seco (SBL) bem como suas características fermentativas em diferentes tempos de armazenamento, no segundo experimento objetivou-se determinar o efeito da substituição do milho pela SBL no desempenho de cordeiros da raça Santa Inês e no custo benefício das dietas utilizadas. No primeiro experimento foram utilizados mini silos laboratoriais de PVC com 10 cm de diâmetro e 70 cm de comprimento, com capacidade de aproximadamente 10 kg, sendo estes vedados com uma tampa de PVC dotada de uma válvula tipo "Bunsen". Adotou-se um delineamento inteiramente casualizado, com cinco tratamentos e seis repetições. Sendo os tratamentos diferentes tempos de abertura dos mini silos em dias (10, 20, 40, 60 e 80). Determinou-se as características químicas e os parâmetros de fermentação. Os valores de MS, PB, FDN, lignina e NDT não sofreram influencia dos dias de abertura. A pré-secagem aumentou o teor de matéria seca em 28,3%. Houve redução nos teores de FDA e aumento na MM ao avançar dos dias de ensilagem. O pH apresentou redução durante os dias de armazenamento, já os valores de nitrogênio amoniacal não variaram. Os valores para perdas de matéria seca e gases apresentaram redução a partir dos 60 dias de armazenamento, já a RMS não variou em relação aos tratamentos. O bagaço de laranja pode ser conservado com eficiência na preservação de seus nutrientes sobre a forma de silagem. De acordo com os resultados encontrados neste trabalho a silagem de bagaço de laranja apresenta bom valor nutricional. No segundo experimento, foram utilizados 20 cordeiros com aproximadamente 150 dias de idade e media de peso vivo (PV) de 25 kg que permaneceram confinados por 73 dias ou até que atingissem 35kg, foram alimentados com dietas contendo níveis crescentes de SBL em substituição ao milho (0, 33, 66 e 100% MS). Houve declínio da ingestão de matéria seca (IMS) em g/dia e em %PV que apresentaram valores médios de 914,62 g/dia e 2,75%PV respectivamente. Apenas a ingestão de FDA em g/dia e em % PV não foi influenciada com a inclusão da SBL, todos os outros nutrientes (MS, MO, PB, MM, FDN, e NDT) apresentaram redução. O ganho de peso diário (GPD) reduziu com a inclusão da SBL e os dias de confinamento aumentados, porém a conversão alimentar não foi influenciada. O custo da ração apresentou redução com a inclusão da SBL. Os níveis de substituição de 33 e 66% apresentaram melhor relação custo benefício, sendo o nível de 66% de substituição do milho pela SBL o mais indicado nas condições do presente trabalho.

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This study him to characterize liver morphological patterns of the intoxication by Senecio spp. observed in cattle in Southern Rio Grande do Sul State, Brazil between 2000-2008 and to text the acquireal resistance in sheep to Senecio brasiliensis poisoning. The patterns observed were correlated with climate changes occurred in the period. Two outbreaks Senecio spp. In sheep were described. It was tested if repeated doses of S. brasiliensis induce resistance to the intoxication in sheep. The macroscopic and histological lesions of cattle dead by Senecio spp. toxicosis submitled to Regional Diagnostic Laboratory of Pelotas University were analyzed. The lesions were classified in seven different patterns. The outbreaks prevalence and climate changes concerning accumulated rain and temperature mean in different seasons of year were analyzed. To determine if repeated doses of S. brasiliensis induce resistance to the intoxication in sheep, doses that cause acute intoxication was determined. The green plant was administered by gavage to 3 sheep in doses of 60, 80, 90 and 100 g/kg of body weight (bw). The doses (100g\kg of bw) that caused acute poisoning were divided in 2, 5 and 10 doses and administered daily in 2, 5 and 10 days to observe if chronic lesion would develop. Sheep that received 10g/kg of bw was challenged with 100g/kg of bw after 45 days the last doses of 10g. Doses of 15 g/kg of bw were administered by gavage for 30 days and 10 g/kg of bw for 10 days to three sheep. Two of them were challenged 24 hours after the last doses of 30g/kg of bw. One sheep was challenged 15 days after the last doses of 30g/kg of bw. The results of macroscopic and histological analyze of liver showed that the diffuse liver fibrosis and nodular regeneration were the most common lesions induced by Senecio spp. intoxication in cattle. Although between 2007 and 2008 the pattern with little fibrosis and histological subacute lesion had been observed. In outbreaks of spontaneous Senecio spp. poisoning in sheep jaundice, photodermatitis, progressive emaciation and death in 4 to 30 days were observed. Macroscopic lesion were characterized by jaundice, yellowish liver, mesentery edema, ascitis, alternativaly dark and firm liver with numerous small well-circumscribed nodules measuring 1-5mm in diameter in the cut and capsular surface. Microscopically the hepatic lesions were similar in all affected sheep and characterized by hepatomegalocytosis, periportal fibrosis, hepatocytes necrosis and biliary ductal proliferation. The results of experimental intoxication showed that doses up 90g/kg of bw cause acute intoxication and the doses of 100g/kg of bw divided in10 doses do not induces resistance to Senecio brasiliensis poisoning in sheep. It was demonstrated that 15g/kg of bw for 30 days and 30g/kg of bw for 10 days induce resistance to Senecio basiliensis poisoning if the animals were challenged with 100g/kg of bw immediately after last dose of 30g/kg of bw and lost resistance after 15 days.
Os objetivos do presente trabalho foram caracterizar os diferentes padrões morfológicos hepáticos da intoxicação por Senecio spp. em bovinos observados na área de influência do Laboratório Regional de Diagnóstico da Faculdade de Veterinária da UFPel (LRD) entre 2000-2008, fazendo uma relação com as variações climáticas ocorridas no período; descrever dois surtos da intoxicação por Senecio spp em ovinos; e determinar se doses repetidas e não tóxicas da planta induzem a resistência de ovinos à intoxicação por Senecio brasiliensis. Para tanto, este trabalho foi dividido em duas partes sendo que na primeira foram analisadas as lesões macroscópicas e histológicas dos fígados de bovinos mortos pela intoxicação que foram necropsiados e/ou tiveram órgãos remetidos ao LRD, as quais foram agrupadas em sete diferentes padrões morfológicos. Foram determinados os dados da prevalência dos surtos durante este período e as variações climáticas referentes à precipitação pluviométrica e temperatura média nas diferentes estações do ano. Na segunda parte do trabalho foram descritos dois surtos da intoxicação por Senecio spp. em ovinos. Para determinar se doses não tóxicas da planta verde induzem a resistência em ovinos inicialmente foi determinada a dose tóxica capaz de induzir intoxicação aguda nesta espécie animal. Foram administradas 60, 80, 90 e 100g/kg de peso corporal (pc) a três ovinos. As doses que causaram a morte dos animais foram divididas em duas, cinco e 10 doses administradas diariamente para determinar se os animais apresentavam lesões hepáticas crônicas, sendo que o ovino que recebeu 10g/kg de pc por 10 dias foi desafiado 45 dias após a última administração com a dose de 100g/kg de pc. Para induzir a resistência doses de 15g/kg de peso corporal foram administradas por 30 dias e doses de 30g/kg de pc foram administradas por 10 dias a três ovinos. Dois foram desafiados no dia seguinte ao final da administração da planta e um foi desafiado 15 dias após. Os resultados da análise macroscópica e histológica dos fígados dos bovinos demonstraram que os padrões mais frequentemente encontrados são aqueles caracterizados pela presença e fibrose difusa e presença de nódulos regenerativos, embora nos casos ocorridos entre 2007 e 2008 padrões de lesão com menor quantidade de fibrose e 2 casos de lesão subaguda tenham sido observados. Nos surtos espontâneos de intoxicação por Senecio spp. em ovinos foi observada icterícia, fotossensibilização, perda de peso e morte entre quatro dias e um mês e as lesões macroscópicas caracterizaram-se por icterícia discreta e generalizada e fígado amarelado e firme ou palidez da carcaça, ascite, edema de mesentério e fígado escuro e firme com nódulos esbranquiçados de 1-5 mm de diâmetro tanto na superfície capsular como ao corte. Microscopicamente, as lesões hepáticas eram semelhantes em todos os ovinos afetados e caracterizadas por megalocitose, fibrose periportal, necrose individual e aleatória de hepatócitos e hiperplasia acentuada das células dos ductos biliares. Os resultados da intoxicação experimental demonstraram que doses acima de 90g/kg de pc são capazes de produzir intoxicação aguda e que a dose de 100g/kg de pc fracionada em 10 doses de 10g/kg de pc não induzem resistência à intoxicação nesta espécie animal. Foi demonstrado que doses de 15 g/kg de pc por 30 dias e 30g/kg de pc por 10 dias induzem resistência nos ovinos quando os mesmos são desafiados imediatamente após o término do experimento e que se o desafio é realizado 15 dias após o final do experimento os animais perdem a resistência.

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Conselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPq
The objectives of this work were to determine the best physiological parameter indicator of thermal stress in Santa Inês sheeps, to verify coat color influence on tolerance to heat, to determine the most adequate thermal comfort index for these animals under grazing conditions, and to estimate the critical values of comfort index for short hair Santa Inês breed based on the physiological parameters. The experiment was conducted from January to April in agreste region, of Pernambuco state. The rectal temperature (RT), respiratory frequency (RF), and coat surface temperature (CST) were evaluated three times a week in the morning and in the afternoon. The environment was monitored daily, in a meteorological station installed next to the paddock. The measures for regression and correlation analysis among variables were obtained from 15 Santa Inês sheeps with, five animals for each color: white, chestnut, and black. The obtained results showed that the RF was the best physiological parameter for thermal stress. Thermal comfort index (TCI) and the black globe-humidity index (BGHI) were more accurate than the temperature and humidity index (THI) in the heat stress evaluation on Santa Inês sheep. The correlation and regression results suggested a small superiority of the white animals than the others in the heat tolerance. Basing on the RT, the estimated critical values for white, chestnut, and black sheeps were, respectively, 80.0, 79.5, and 78.9 for THI, 92.8, 91.4, and 90.5 for BGHI, and 46.3, 45.5, and 44.5 for TCI. Basing on the RF, the estimated critical values for white, chestnut and black sheeps were, respectively, 76.3; 75.2 and 75.3 for THI, 86.0, 84.0, and 84.2 for BGHI, and 38.0 for TCI in the animals of the three coat colors.
Os objetivos deste trabalho foram determinar o melhor parâmetro fisiológico indicador de estresse térmico em ovinos da raça Santa Inês, o índice de conforto térmico mais adequado para estes animais em criação a pasto e estimar os valores críticos dos índices de conforto com base nos parâmetros fisiológicos. O experimento foi conduzido de janeiro a abril na região agreste de Pernambuco. Os parâmetros temperatura retal (TR), freqüência respiratória (FR) e temperatura da superfície do pelame (TSP) foram avaliados três vezes por semana nos períodos da manhã e da tarde. O ambiente foi monitorado diariamente, por intermédio de uma estação meteorológica instalada ao lado do piquete. As medidas para as análises de regressão e correlação entre as variáveis foram obtidas de 15 ovinos da raça Santa Inês, sendo cinco de cada cor: branca, castanha e preta. Os resultados obtidos evidenciaram que a FR foi o melhor parâmetro fisiológico indicador de estresse térmico e que o índice de conforto térmico (ICT) e o índice de temperatura do globo e umidade (ITGU) foram mais precisos que o índice de temperatura e umidade (ITU) na avaliação do estresse 22 pelo calor em ovinos dessa raça. Observou-se pequena superioridade dos animais brancos em relação aos demais quanto a tolerância ao calor. Baseando-se na TR os valores críticos estimados para os ovinos brancos, castanhos e pretos foram, respectivamente de 80,0; 79,5 e 78,9 para o ITU; 92,8; 91,4 e 90,5 para o ITGU e 46,3 45,5 e 44,5 para o ICT. Baseando-se na FR, os valores críticos estimados para os ovinos brancos, castanhos e pretos foram, respectivamente de 76,3; 75,2 e 75,3 para o ITU; 86,0; 84,0 e 84,2 para o ITGU e 38,0 para o ICT nos animais das três cores.

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The objective of this study was to develop a performance analysis structure of the Brazilian companies, based on the literature, corroborated by the information disclosed in their financial statements in order to support the private equity investors estimate the value of an entity. To meet the proposed goal it was made a bibliographic research, aiming to identify the relevant elements to valuate a company concerning accounting and financial information. In this sense, it was developed the referred structure. It was conducted a research based on the document analysis technique, attempting to identify in the content of the financial statements of the selected companies the terms presented in the developed performance analysis structure. The research was descriptive and it was applied the qualitative and quantitative approach, to analyze the content of the four companies registered in the BOVESPA MAIS, part of the Clean Energy and Information Technology segments. The proposed goal of this study was reached, as the performance analysis structure was developed based on the literature and, the items of the strucuture had a high level index of presence in the financial statements of the companies analyzed, indicating that is possible to apply such structure in the process of estimating the value of a company.
O objetivo deste estudo foi desenvolver uma estrutura de avalia????o de desempenho de companhias brasileiras, a partir da bibliografia, corroborada com as informa????es divulgadas em suas demonstra????es financeiras, a fim de auxiliar os investidores de private equity em estimar o valor de uma entidade. Para se atingir o objetivo proposto, realizou-se uma pesquisa bibliogr??fica, com a finalidade de identificar os elementos relevantes na avalia????o de uma empresa no que se refere ??s informa????es cont??beis e financeiras e, a partir da??, desenvolveu-se a referida estrutura. Efetuou-se uma pesquisa baseada na t??cnica de an??lise documental, que buscou identificar no conte??do apresentado nas demonstra????es cont??beis das empresas selecionadas os elementos contemplados na estrutura de avalia????o de desempenho desenvolvida. A pesquisa tem car??ter descritivo e usou abordagem quantitativa e qualitativa, para avaliar o conte??do das demonstra????es financeiras das quatro empresas registradas no BOVESPA MAIS, dos segmentos de Energia Renov??vel e Tecnologia da Informa????o. O objetivo proposto neste estudo foi alcan??ado, visto que se desenvolveu uma estrutura de avalia????o de desempenho a partir da bibliografia e os itens contemplados nessa estrutura apresentaram um alto ??ndice de presen??a nas demonstra????es financeiras das empresas analisadas, corroborando a possibilidade da utiliza????o de tal estrutura no processo de estima????o do valor de uma empresa.

The aim of this study was firstly to perform, from the existing literature, a SWOT ("Strengths, weaknesses, opportunities and threats") analysis of the boerbok industry. Secondly, to design a case study where a number of management accounting evaluation techniques (i.e. performance measurement (short–term focus), capital investment evaluation (long–term focus) and risk have been identified to compare the financial results of different scenarios between boerbok, sheep and cattle farming. In the case study, Scenarios 1, 2 and 3 assumed a farm size of 200 hectares and capital available of R200 000, R500 000 and R900 000, respectively. Scenarios 4, 5 and 6 assumed a farm size of 500 hectares, with the same capital as the above amounts, respectively; and Scenarios 7, 8 and 9 assumed a farm size of 900 hectares, with the same capital as the above amounts, respectively. The study concluded, from the SWOT analysis, that the boergoat inherently has the potential to be an important source of red meat in future markets. The sum total of the management accounting techniques indicated that the boerbok is in general financially the best specimen choice for farming, e.g. in seven of the nine scenarios it has the highest score. The recommendation is that the user must determine which of performance (short–term), return on capital (long–term) or risk are the most important considerations before a decision is made regarding to the choice of preferred specimen. The study's recommendation is to select boerbok farming in case both short–term financial performance and long–term return on capital are the most important factors. If risk is the major consideration, cattle farming should be selected. If the overall financial analysis outlined in the study is considered, boerbok farming should be selected, followed by sheep farming. Note that these recommendations are made for specific scenarios; therefore, the general recommendation is that each decision–maker should take his/her own unique situation's variables into account in this financial analysis. The limitations of the study, which arose because a number of assumptions were made, are as follows: The results of the investigation are only valid for the Potchefstroom and surrounding areas and, carrying capacity, based on this area's average, may even differ in the area; Dosage is based on the needs of the environment as in January 2011; Buying and selling prices are as at January 2011; The input costs for livestock handling infrastructure may differ, as farming practices and approaches differ; The physical shape of the farm could have a direct impact on the fencing expenditure; Lamb and calf growth percentages may vary as a result of different farming practices and approaches; and The combination of initial capital and farm size may influence the results. As a result of these constraints (assumptions), it is very risky to generalise, but the practical value of the study is that a Microsoft Excel programme was developed, which can be used for calculations, similar to calculations in this study, which is available at the following web address: http://sites.google.com/site/rooivleisvergelyking/. Therefore, variables such as farm size, capital available, carrying capacity, costs and prices can be changed for each unique scenario, and the results will be calculated accordingly. The contribution of this study is that it supports the decision regarding the choice between the types of red meat farming for several unique scenarios, because every land user can determine which of these species are recommended according to the different management accounting evaluation techniques. The value of the study is that it is the first attempt where the viability of three species of red meat farming is compared by means of a case study with different scenarios. The gap for further research that should be done is as follows: The number of evaluation techniques can be extended to give more substance to the results; The number of species in the comparison can be extended; An analysis of the behaviour of costs between the different scenarios can be done; and The optimal combination of farm size and capital available can be determined.
Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2012.

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FAPEMAT
Objetivou-se com este trabalho avaliar os efeitos da suplementação na resposta produtiva, pH, nitrogênio amoniacal ruminal, custo de produção e comportamento de pastejo de bovinos de corte e ovinos em pastagem de capim Marandu e a resposta produtiva e custo de produção de vacas leiteiras em pastagem de capim Xaraés. Foram realizados dois experimentos com ovinos, um com bovinos de corte e dois com vacas leiteiras. No primeiro experimento utilizaram-se 20 cordeiros não castrados com idade e peso corporal inicial médios de quatro meses e 24,20 kg, respectivamente, para avaliar o ganho médio diário de peso e custo de produção, em função dos seguintes suplementos: mineral, energético, múltiplo e protéico, fornecidos a 0,105 kg animal dia-1 para os cordeiros no período da seca. Simultaneamente ao experimento de desempenho foram mantidos quatro animais canulados no rúmen com 12 meses e 55,00 kg de peso corporal, respectivamente, distribuídos em 4 piquetes de 0,1 ha providos de bebedouros e cochos, submetidos aos mesmos tratamentos. No segundo experimento, foram utilizadas 20 borregas com idade e peso corporal inicial médio de quatro meses e 21,73 kg, respectivamente, para avaliar os suplementos baseados em mistura mineral, farelo de soja, grão de soja e caroço de algodão, fornecidos a 0,250 g animal dia-1 para as borregas no período das águas e transição águas-seca, sendo a mistura mineral fornecida ad libitum. No terceiro experimento foram utilizados 20 novilhos com idade e peso corporal inicial de 10 meses e 172 kg, respectivamente, conduzido em área experimental constituída por quatro piquetes de 1,45 ha. Foi fornecido 1,0 kg animal dia-1 de suplemento concentrado, sendo a mistura mineral fornecida ad libitum. Os animais foram pesados no início e final do experimento, para determinação do ganho de peso diário. O quarto experimento foi realizado com vacas leiteiras com peso médio de 460 kg, sendo conduzido em área experimental constituída por cinco piquetes de 0,45 ha, formados com o capim Xaraés, providos de bebedouros e cochos cobertos, tendo duração de cinco períodos de 14 dias, totalizando 70 dias experimentais nos períodos da águas. Os tratamentos consistiram do fornecimento de suplementos energético e múltiplo fornecidos a 2 e 4 kg animal dia, além de um suplemento testemunha (mistura mineral) fornecida ad libitum. O quinto experimento foi conduzido na época seca e transição seca-águas e envolveu o fornecimento de níveis crescentes de suplementos (3,1; 3,7; 4,3; 4,9 e 5,5 kg de matéria seca/animal/dia). Foram utilizadas cinco vacas Girolando no terço médio de lactação, com aproximadamente seis anos de idade e peso corporal médio de 500 kg, distribuídas aleatoriamente em um delineamento quadrado latino 5x5. Em ambos os experimentos, o leite foi pesado nos 12º, 13º e 14º dias de cada período experimental após as ordenhas da manhã e tarde para mensuração do desempenho dos animais. No período da seca, os ganhos de peso para os cordeiros foram de 0,017; -0,008; 0,024 e 0,077 kg dia-1, respectivamente para os suplementos mineral, energético, múltiplo e protéico. No tempo 4 horas após suplementação, os valores de pH foram de 6,30; 6,40; 6,18 e 6,24, respectivamente, para os suplementos mineral, energético, múltiplo e protéico e os valores para nitrogênio amoniacal foram de 10,57; 7,36; 21,58 e 24,50 mg dL-1 de líquido ruminal, respectivamente, para suplementos mineral, energético, múltiplo e protéico. No período das águas e transição águas seca, foram observados ganhos de peso médio diário de 0,061; 0,080; 0,060 e 0,080 kg dia-1, respectivamente, para a mistura mineral, farelo de soja, grão de soja e caroço de algodão. Os valores médios de pH foram 6,16; 6,18; 6,25 e 6,23, respectivamente, para os suplementos mineral, farelo de soja, grão de soja e caroço de algodão e os valores para nitrogênio amoniacal ruminal foram 11,10; 24,77; 22,31 e 29,37 mg dL-1 de líquido ruminal, respectivamente, para suplementos mineral, farelo de soja, grão de soja e caroço de algodão. Para os novilhos suplementados no período da seca o ganho de peso dos animais foi de 0,380; 0,600; 0,750 e 0,730 kg/dia, respectivamente, para os suplementos mineral, energético, múltiplo e protéico verificando-se diferença estatística significativa entre os animais suplementados e que receberam mistura mineral. Para as vacas leiteiras suplemetadas no período das águas não houve efeito da suplementação sobre a produção de leite (P>0,05), sendo a produção media diária de 8,21 kg leite animal dia-1. Para as vacas recebendo níveis crescentes de suplementação nos períodos de seca e transição secaságuas, avaliação criteriosa da qualidade da pastagem comprovou a necessidade de utilização de um suplemento para evitar perdas de produção durante o período. Para os níveis de suplementação propostos no presente trabalho, o resíduo úmido de cervejaria pode ser utilizado como ingrediente sem acarretar efeitos significativos sobre a produção leiteira, entretanto, todos os níveis de suplementação utilizados geraram margem bruta positiva. Os suplementos mineral e protéico proporcionaram ganho de peso com menor custo de produção para cordeiros suplementados no período da seca. O uso de suplemento energético para cordeiros submetidos a forragem com baixo teor de proteína reduz o ganho de peso dos animais em relação ao fornecimento da mistura mineral. Para as borregas suplementadas nos períodos das águas e transição águas-seca, os suplementos farelo de soja e caroço de algodão aumentaram o ganho de peso em 8,75% em relação aos animais mantidas apenas com mistura mineral, diminuindo a idade ao abate dos animais. Para novilhos suplementados na seca a suplementação múltipla produziu GMD 49,33% e 20,00% superiores os suplementos mineral e energético. Não houve diferença para comportamento de pastejo (P>0,05). Os animais recebendo mistura mineral tiveram tempo de pastejo de 8,40 horas animal dia-1. O suplemento múltiplo proporcionou melhor desempenho econômico considerando a venda dos animais aos 350 kg de peso corporal. Para vacas leiteiras suplementadas no período das águas as margens brutas por kg de leite produzido para os suplementos utilizados foram de 0,54; 0,43; 0,38; 0,40 e 0,32 respectivamente para os suplementos mistura mineral, energético fornecido a 2 e 4 kg e múltiplo fornecido a 2 e 4 kg animal dia-1. Para vacas leiteiras suplementadas nos períodos da seca e transição seca-águas o nível de fornecimento de 3,1 kg animal dia forneceu a melhor margem bruta entre as quantidades testadas.
The objective of this study was to evaluate the effects of supplementation on the productive response, pH, ruminal ammonia nitrogen, cost of production and behavior of grazing beef cattle and sheep grazing grass Marandu and productive response and cost of production of dairy cows Xaraés grass pasture. Two experiments were conducted with sheep, one with two beef cattle and dairy cows. In the first experiment we used 20 non-castrated lambs with age and initial body weight average of four months and 24.20 kg, respectively, to evaluate the average daily gain weight and production cost, according to the following supplements: mineral, energy , multiple and protein, provided to 0.105 kg animal day-1 for the lambs during the dry season. Simultaneously with the performance experiment four animals were kept in the rumen cannulated with 12 months and 55.00 kg of body weight, respectively, distributed in four paddocks of 0.1 ha provided with water fountains and troughs, undergo the same treatments. In the second experiment, 20 lambs were used to age and initial body weight average of four months and 21.73 kg, respectively, to evaluate supplements based on minerals and soybean meal, soybean and cottonseed, provided to 0.250 g animal-1 day for lambs in the period of water and water-dry transition, and the mineral mixture provided ad libitum. In the third experiment 20 bulls were used with age and baseline body weight of 10 months and 172 kg, respectively, conducted in the experimental area consists of four paddocks of 1.45 ha. Animal was given 1.0 kg day-1 of supplement concentrated, with a mineral mixture provided ad libitum. The animals were weighed at the beginning and end of the experiment, to determine the daily weight gain. The fourth experiment was conducted with dairy cows with average weight of 460 kg, being conducted at the experimental area consists of five paddocks of 0.45 ha, with the grass Xaraés formed, provided with water fountains and troughs covered, and for five periods of 14 days, totaling 70 days of experimental periods in water. The treatments consisted of providing supplements and multiple energy supplied to 2 and 4 kg animal day, plus an additional witness (mineral mixture) provided ad libitum. The fifth experiment was conducted in the dry season transition and dry water-supply and involved increasing levels of supplementation (3.1, 3.7, 4.3, 4.9 and 5.5 kg of dry matter / animal / day ). Girolando five cows were used in the middle third of lactation, approximately six years of age and body weight of 500 kg were randomly divided into a 5x5 Latin square design. In both experiments, milk was weighed at 12, 13 and 14 days of each experimental period after the morning and afternoon milkings to measure the performance of animals. During the dry season, weight gains for the lambs were 0.017, -0.008, 0.024 and 0.077 kg day-1, respectively, for mineral supplements, energy, and multiple proteins. At the time four hours after supplementation, the pH values were 6.30, 6.40, 6.18 and 6.24, respectively, for the mineral supplements, energy and protein and the multiple values for ammonia were 10 , 57, 7.36, 21.58 and 24.50 mg dL-1 of rumen fluid, respectively, for mineral supplements, energy, and multiple proteins. In the rainy and dry transitional waters, were observed for average daily weight gains of 0.061, 0.080, 0.060 and 0.080 kg day-1, respectively, for the mineral mix, soybean meal, soybean and cottonseed. The average pH values were 6.16, 6.18, 6.25 and 6.23, respectively, for the mineral supplements, soybean meal, soybean and cottonseed with values for rumen ammonia nitrogen were 11, 10, 24.77, 22.31 and 29.37 mg dL-1 of rumen fluid, respectively, for mineral supplements, soybean meal, soybean and cottonseed. For supplemented calves during the dry weight gain of animals was 0.380, 0.600, 0.750 and 0.730 kg / day, respectively, for the mineral supplements, energy, protein and multiple verifying statistically significant difference between supplemented animals and receiving mineral mixture. For dairy cows in the rainy suplemetadas there was no effect of supplementation on milk production (P> 0.05), average daily production of 8.21 kg milk day-1 animal. For cows fed increasing levels of supplementation during periods of drought and water-dry transition, careful evaluation of the quality of pasture proved the necessity of using a supplement to avoid production losses during the period. For the supplementation levels proposed in this paper, the wet waste brewery can be used as an ingredient without causing significant effects on milk production, however, all levels of supplementation used generated positive gross margin. The mineral and protein supplements provided weight gain with lower production costs for lambs supplemented during the dry season. The use of energy supplement for lambs subjected to feed with low protein content reduces the weight gain of animals in relation to the supply of mineral mixture. For lambs supplemented during periods of water and water-dry transition, supplements of soybean meal and cottonseed increased weight gain at 8.75% compared to animals treated only with mineral mixture, lowering the age at slaughter of animals . For supplemented calves during the dry season supplementation produced multiple GMD 49.33% and 20.00% higher energy and mineral supplements. There was no difference in behavior of grazing (P> 0.05). Animals receiving the mineral mixture had time to 8.40 hours of grazing animal day-1. The multiple supplement provided better economic performance considering the sale of animals to 350 kg body weight. For dairy cows supplemented in the waters of the gross margins per kg milk produced for the supplements used were 0.54, 0.43, 0.38, 0.40 and 0.32 respectively for supplements minerals and energy supplied 2 and 4 kg and provided multiple of 2 and 4 kg animal-1 day. For dairy cows supplemented during periods of drought and drought-transition level of the water supply of 3.1 kg animal day provided the best gross margin between the amounts tested.

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This study objective evaluated the performance and economic results and the quantitative carcass characteristics of lambs Santa Inês breed in feedlot, slaughtered at different subcutaneous fat thickness (SFT) (2.0 or 3.0 or 4.0 mm) by ultrasonography Longissimus dorsi. The experiment was conducted at an experimental farm at the State University of Maringá, Northwest Paraná from March to July 2013. Were used 24 (eight animals per treatment) Santa Inês lambs, not castrated, with approximately 100 days of age and average weight of 22.7 ± 3.75 kg. The lambs were fed once a day with complete pelleted ration, witch availability of 5% of the body weight, calculated for average daily gain of 0.300 kg, and adjusted daily so as to provide approximately 10% remains of. Each 14 days the lams were weighted and subcutaneous fat thickness (SFT) were measured by ultrasonography Longissimus dorsi. The animals slaughter was when the lambs reached the SFT established for its treatment. To evaluate the lambs performance was measured the final body weight, dry matter intake, weight gains and feed conversion. For economic evaluation for slaughter were use the cost with lambs purchase, food and labor to calculate and analyzed the income, expense and profit. Were assessed: body and carcass weights, carcass dressing, carcass and leg compactness index, rib-eye area by measures A (muscle length), B (muscle depth) and C (thickness subcutaneous fat) on Longissimus dorsi and muscle, fat and bone percentages. The final body weight and the total weight gain variables had a statistical difference among treatments, with the higher values to the lambs slaughtered at 4.0 mm subcutaneous fat thickness. However, the lams slaughtered at 3.0 mm SFT showed the better economic results. The carcass dressings at origin, slaughterhouse, commercial and true were changed by the SFT (p <0.05), like as body and carcass weights, the lambs which were slaughtered at 4.0 mm SFT showed higher results than those were slaughtered at 2.0 mm. The body condition and C measure increased as the SFT increase. The SFT increasing is showed witch the percentages of the fat increased, of bone decreased and the muscle did not changed. It is recommended the slaughter of Santa Inês breed sheep at 3.0 mm STF, due to that provided better performance and profit per kilogram of carcass, thus the better economic results, and that provided better results for quantitative carcass characteristics in these conditions of animal husbandry.
Objetivou-se avaliar o desempenho produtivo e econômico e as características quantitativas das carcaças de cordeiros da raça Santa Inês em confinamento, abatidos com espessuras de gordura subcutânea (EGS) de 2,0; 3,0; e 4,0 mm, obtidas por ultrassonografia no Longissimus dorsi. O experimento foi realizado na Fazenda Experimental de Iguatemi da Universidade Estadual de Maringá (UEM), região Noroeste do Estado do Paraná, de março a julho de 2013. Foram utilizados 24 cordeiros, machos não castrados da raça Santa Inês, com aproximadamente 100 dias de idade e peso médio de 22,7±3,75 kg. Os cordeiros foram confinados e receberam, uma vez ao dia, ração completa peletizada, com disponibilidade de 5% do peso vivo, calculada para ganho de peso diário de 0,300 kg. Foi realizada a pesagem da oferta e da sobra da dieta e ajustada diariamente de maneira a proporcionar sobras de aproximadamente 10%. A cada 14 dias foram realizadas as pesagens e as avaliações da gordura subcutânea por ultrassonografia no Longissimus dorsi. Os animais foram abatidos à medida que atingiam as EGS pré-determinadas. Para avaliar a produtividade foram considerados: o peso vivo final, a ingestão de matéria seca, os ganhos de peso diário e total e conversão alimentar. Já para determinação da espessura de gordura economicamente viável para abate, foram considerados apenas os custos diretos de produção, como a aquisição dos cordeiros, os gastos com ração e as despesas com mão de obra e analisados receitas, despesas e lucros. Para as características quantitativas das carcaças foram avaliados: pesos corporais e das carcaças; os rendimentos de carcaça na fazenda, no frigorífico, comercial e verdadeiro; os índices de compacidade da carcaça e da perna; medidas no músculo Longissimus dorsi, sendo essas a medida A (comprimento máximo do músculo), medida B (profundidade máxima do músculo), medida C (espessura de gordura subcutânea) e área de olho de lombo; os rendimentos de músculo, osso e gordura no corte lombo. Na avaliação produtiva, somente as variáveis peso final e ganho de peso total apresentaram diferenças significativas entre os tratamentos. Os cordeiros abatidos com 4,0 mm de espessura de gordura subcutânea apresentaram maior ganho de peso total. Entretanto, os abatidos com 3,0 mm apresentaram melhores resultados econômicos. Todos os rendimentos de carcaça avaliados sofreram interferência das EGS (p<0,05), seguindo o mesmo comportamento dos pesos corporais e pesos das carcaças, em que os cordeiros abatidos com 4,00 mm de EGS apresentaram resultados superiores aos abatidos com 2,00 mm. A condição corporal e a medida C se elevaram com o aumento da EGS. Com o aumento da EGS foi observado no lombo, o aumento da gordura, a diminuição do osso e não alteração do músculo. Recomenda-se o abate de cordeiros Santa Inês com 3,0 mm de EGS, pois proporcionaram melhor desempenho produtivo, maior lucro por quilograma de carcaça e melhores resultados para as características quantitativas da carcaça, apresentando viabilidade econômica superior para a produção de animais nessas condições.

Os objetivos deste experimento foram avaliar os efeitos da substituição do milho e do feno de coastcross pela casca de soja (CS) no desempenho e comportamento ingestivo de cabras em lactação e na digestibilidade dos nutrientes das rações e parâmetros ruminais de borregos Santa Inês. Foram realizados quatro experimentos. Experimento 1: Oito cabras foram alojadas em baias tipo tie stall e distribuídas em um delineamento de quadrado latino duplo 4x4, com duração de cada período de 16 dias, sendo 12 dias para adaptação às rações experimentais e quatro dias para colheita das amostras. Os animais foram alimentados com dietas compostas por 40% de volumoso e 60% de concentrado. A CS substituiu o milho em 0, 20, 40 e 60%, da matéria seca (MS). Não houve efeito (P>0,05) no consumo de MS, produção de leite e no comportamento ingestivo, contudo, o teor de gordura no leite aumentou (P<0,05) com a inclusão da CS na ração. Experimento 2: Quatro borregos foram alojados em gaiolas metálicas para ensaio de metabolismo e distribuídos em delineamento experimental quadrado latino 4x4. Os períodos foram de 14 dias, sendo 10 dias para a adaptação dos animais às rações experimentais e 4 dias para colheita das amostras. Os tratamentos e as dietas foram semelhantes ao Experimento 1. Não houve efeito (P>0,05) da substituição do milho pela CS para o consumo e digestibilidade da MS. No entanto, ocorreu diminuição (P<0,05) da concentração de propionato no rúmen e aumento (P<0,05) da digestibilidade da fibra em detergente neutro (FDN), do pH ruminal e da concentração de acetato. Experimento 3: Trinta e seis cabras foram alojadas em baias tipo tie stall e distribuídas em delineamento experimental de blocos completos casualizados pelo período de oito semanas. As cabras foram alimentadas com dietas compostas por 50% de volumoso e 50% de concentrado e com o mesmo teor de FDN. A CS substituiu o feno de coastcross em 0, 33, 67 ou 100% da MS. O consumo de MS e FDN apresentaram efeito quadrático (P<0,05). A produção de leite e a variação do peso corporal não foram alteradas (P>0,05), porém a concentração de gordura aumentou (P<0,05) e os tempos gastos com ruminação e mastigação decresceram (P<0,05) com a inclusão da CS na dieta. Experimento 4: Dezesseis borregos foram alojados em gaiolas metálicas para ensaio de metabolismo e distribuídos em delineamento experimental blocos completos casualizados. O experimento teve duração de 14 dias, sendo 10 dias para a adaptação dos animais às rações experimentais e 4 dias para colheita das amostras. Os tratamentos e as dietas foram semelhantes ao Experimento 3. O consumo de MS e FDN apresentaram efeito quadrático (P<0,05) quando foi adicionada CS na dieta. Entretanto, observou-se aumento (P<0,05) da digestibilidade da MS e FDN, enquanto a concentração de ácidos graxos de cadeia curta, acetato e propionato não se alteraram (P>0,05) e o pH ruminal diminuiu (P<0,05). A CS pode substituir parcialmente o milho ou o feno de coastcross sem prejudicar o desempenho ou o metabolismo dos nutrientes de pequenos ruminantes.
The objectives of this experiment were to determine the effects of replacing corn and coastcross hay by soybean hulls (SH) on performance and ingestive behavior in lactating goats and nutrient apparent digestibility and ruminal measures in ram lambs. Experiment 1: Eight goats were housed in a tie stall and used in a two 4 x4 Latin square design conducted concurrently. Each experimental period consisted of 16 d; the first 12 d were used to adapt the goats to the treatments and the remaining 4 d were used for data collection. Animals were fed a 40:60 (concentrate:roughage ratio). Soybean hulls replaced corn by 0%, 20%, 40% or 60% on a dry matter (DM) basis. Dry matter ground intake (DMI), milk yield and ingestive behavior were not affected (P>0.05) by replacing corn by soybean hulls. However, milk fat concentration increased (P<0.05) with soybean hulls inclusion. Experiment 2: Four ram lambs were placed individually in metabolism crates and assigned to a 4 x 4 Latin square design. The experimental period consisted of 14 d; the first 10 d were used to adapt the lambs to the treatments and the remaining 4 d were used for data collection. The treatments and diets were the same as in Experiment 1. Dry matter intake and digestibility were not affected (P>0.05) by replacing ground corn by soybean hulls. Nevertheless, propionate concentration decreased (P<0.05) while neutral detergent fiber (NDF) intake and digestibility, ruminal pH and acetate concentration increased (P<0.05) with soybean hulls inclusion. Experiment 3: Thirty-six goats were assigned to a complete randomized block design and housed in a tie stall for a period of 8 weeks. Goats were fed a 50:50 (concentrate:roughage ratio) with similar amount of NDF. Soybean hulls replaced hay by 0%, 33%, 67% or 100% on a DM basis. Dry matter and NDF intake showed a quadratic response (P>0.05). Milk yield and body weight change didnt differ (P<0.05), however milk fat concentration increased (P>0.05) while time spent with rumination and chewing decreased (P>0.05), when SH were added to the diet. Experiment 4: Sixteen ram lambs were housed individually in metabolism crates and assigned to a complete randomized block design. The experimental period consisted of 14 d; the first 10 d were used to adapt the lambs to the treatments and the remaining 4 d were used for data collection. The treatments and diets were the same used in Experiment 4. DMI and NDF intake showed a quadratic effect (P<0.05) when SH were added to the diet. However, DM and NDF digestibility increased (P<0.05) while short-chain fatty acids, acetate and propionate concentration, didnt change (P>0.05) and ruminal pH decreased (P<0.05). SH can partially replace corn or coastcross hay with no detrimental effects on performance or nutrient metabolism in small ruminants.

A alimentação de fêmeas ovinas em crescimento deve ser de alta qualidade para obtenção do peso de cobrição aos sete meses de idade. Foram realizados três experimentos com o objetivo de avaliar a substituição do feno de “coastcross” por casca de soja sobre o desempenho de borregas confinadas (Experimento I), comportamento ingestivo (Experimento II) e digestibilidade dos nutrientes no trato digestivo total de borregos (Experimento III). Nos Experimentos I e II, foram utilizadas 48 borregas da raça Santa Inês, com peso e idade inicial de 23,1 ± 3,3 kg e 124 ± 9 dias, respectivamente, em um delineamento em blocos casualizados com quatro tratamentos e seis repetições. Os tratamentos constaram de dietas isoprotéicas e iso-FDN: 0CS; 12,5CS; 25CS e 37,5CS (0; 12,5; 25 e 37,5% de inclusão de casca de soja na MS da dieta, respectivamente). Houve efeito linear crescente (P<0,01) para consumo de matéria seca e para ganho de peso diário e efeito linear decrescente (P<0,01) para conversão alimentar com a inclusão da casca de soja. O comportamento ingestivo apresentou um efeito linear decrescente (P<0,02) nos tempos despendidos para ingestão, para ruminação e para atividade de mastigação em minutos/dia, minutos/g de MS e minutos/g de FDN, à medida que aumentou a inclusão de casca de soja na dieta. No Experimento III, foram utilizados quatro borregos da raça Santa Inês, com peso e idade inicial de 43 kg e nove meses, respectivamente, em um delineamento em quadrado latino 4x4. As dietas foram as mesmas utilizadas no Experimento I. Houve efeito linear crescente (P<0,04) entre os tratamentos para o consumo da matéria seca (MS), da matéria orgânica (MO), da fibra em detergente neutro (FDN), da fibra em detergente ácido (FDA) e da hemicelulose, e para a digestibilidade da MS, da MO, da FDN e da hemicelulose. Observou-se um efeito quadrático (P=0,02) entre os tratamentos para a digestibilidade da FDA. A casca de soja adicionada em dietas para borregas até 37,5% (da MS) aumenta a digestibilidade da MS e da MO e melhora o desempenho animal. Os resultados de comportamento ingestivo mostraram que a casca de soja possui menor quantidade de FDN fisicamente efetiva quando comparada a FDN do feno de “coastcross”.
Ewe lambs need a high quality diet to attain breeding weight at 7 months of age. Three trials were conducted to evaluate the replacement of coastcross hay by soybean hulls on feedlot lambs: Trial I (performance), Trial II (ingestive behavior) and Trial III (diet digestibility). In Trials I and II, forty-eight Santa Inês ewe lambs (initial body weight 23.1 ± 3.3 kg and 124 ± 9 days old) were penned 2 by 2 in 24 pens and assigned to a randomized block design. Soybean hulls replaced hay at 12.5%, 25% or 37.5% on DM basis. All diets were isonitrogenous and isoNDF. The control diet contained 50% coarsely chopped coastcross hay and no soybean hulls. There was an increased linear response (P<0.01) on dry matter intake (DMI) and average daily gain and a decreased linear response (P<0.01) on feed conversion when soybean hulls were added to the diet. The ingestive behavior (eating, ruminating and total chewing) presented a decreased linear trend (P<0.02) for minutes/day, minutes/g of NDF intake and minutes/g of DMI as soybean hulls were added to the diet. On digestibility trial (Trial III), four Santa Inês ram lambs (43 kg BW and 9 mo) were used in a 4x4 latin square design. Experimental treatments were the same as those used on Trial I. There was an increased linear trend (P<0.04) on DM, organic matter (OM), NDF, ADF and hemicellulose intake as well as for DM, OM, NDF and hemicellulose digestibilities. There was a quadratic response (P=0.02) on ADF digestibility. When soybean hulls are added to the diet up to 37.5% (DM basis) there is an improvement on OM and DM digestibilities and animal performance. Ingestive behavior results may imply a lower NDF physical effectiveness for the soybean hulls as compared to coastcross hay.

In my master s thesis I concern the business plan proposal of establishing a sheep farm as amended by Act no. 252/2997, concerning agriculture. This proposal arises from a theoretical description of the business and involves the procedure by which the inception of the farm can be realized.

The goal of this diploma thesis is to suggest effective action steps targeting the enhancement of current situation within a company with the help of analysis of both its internal and external environment. Fundamental analysis, SLEPTE analysis, Porter's model and SWOT analysis were used. Each application is preceded by theoretical introduction into the essence of the applied analytical model.

The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.

The objective of this diploma thesis is to create a financial plan for a selected company. The first part deals with theoretical knowledge which is necessary for the formation of the financial plan. The second part focuses on the presentation of the selected company, and creating a strategical and financial analysis. Based on all the gathered information, two options of a financial plan will be created. The last part presents an overall evaluation of the plan.

The master’s thesis is focused on the creation of a financial plan for 4 future periods for real company. The first part describes a general structure of the financial plan, its types and specifies the most used analysis. As well as the principles and methods, which are mostly used in financial planning, are mentioned. Based on theoretical knowledge, the practical analysis of current situation, financial situation and future perspectives of the company are included. The financial plan is specified in the last part of this thesis.

Les moutons domestiques sont élevés pour la production de viande, de lait et de laine et sont retrouvés partout dans le monde dans des environnements variés. On a montré que les moutons présentaient une certaine diversité génétique, mais celle-ci n'a pas été complètement caractérisée: il existe encore de nombreuses populations de moutons qui n'ont pas été étudiées. L’objectif de cette thèse était d'étudier la diversité génétique dans des races de moutons suédoises et françaises, en utilisant puces de marqueurs de haute densité. De plus, dans les populations suédoises, d’autres méthodes ont été utilisées: le génotypage de marqueurs microsatellites, de séquences de rétrovirus endogènes et les données de pedigree. Dans la population Gute, l’estimation du niveau de consanguinité et d’'hétérozygotie, en utilisant le pedigree de toute la population suédoise enregistrée, ainsi que le pedigree et des génotypages de microsatellites complémentaires d'un échantillon de la population (N = 94) ont indiqué un schéma de sélection orienté vers une réduction de la consanguinité. L'étude des relations génétiques entre les races grâce au génotypage de rétrovirus endogènes a montré que les races ovines Klövsjö, Värmland, Finewool, Gute et Roslag avaient des caractéristiques de races primitives (absence de rétrovirus ou présence de la séquence rétrovirale spécifique enJSRV-7) tandis que les races ovines Finewool, Gute et Roslag avaient des fréquences modérées de enJSRV-18, ce qui signe des races de moutons plus modernes. L'étude des variants de deux gènes de coloration de la toison, ASIP et MC1R, et leur association avec la couleur noire a révélé différentes histoires de sélection dans cinq races de moutons suédoises étudiées. L'étude de la structure des populations de moutons Dalapäls, Fjällnäs, Gotland, Gute et Klövsjö, grâce au génotypage de puces SNP à haute densité a révélé que ces races sont génétiquement distinctes. Leur comparaison avec d'autres races européennes et des races du Sud-Ouest asiatique les rapproche d'autres races de moutons à queue courte du nord de l'Europe et montre qu’elles ont accumulé plus de dérive génétique que les races provenant d'autres zones géographiques. L'étude de 27 races françaises avec des génotypages de puces à haute densité a révélé que les populations de moutons français abritent une grande partie de la diversité des moutons européens au sein d’une petite région géographique. Les balayages sélectifs ont montré : des points chauds de sélection, des cibles de sélection partagées par de nombreuses espèces, l’introgression d'un allèle adaptatif et une hétérogénéité allélique, qui a été confirmée par le reséquençage ciblé d'un gène de couleur de la toison, MC1R, dans des races sous sélection
Domestic sheep are raised for meat, milk and fibre production and are found all around the world in many types of environments. Sheep have been shown to be genetically diverse but this genetic diversity has not been fully described: there are still many sheep populations which have not yet been studied. The purpose of this thesis was to study genetic diversity in Swedish and French sheep breeds using high density marker arrays. Additional methods, including genotyping of microsatellite markers, and endogenous retroviruses and pedigree information were used to study Swedish sheep populations. Inbreeding and heterozygosity estimated in Gute sheep using the pedigree of the entire registered Swedish population and additionally microsatellite genotypes and pedigree from a sample of the population (N=94) indicated a breeding program with the purpose of reducing inbreeding. Studying genetic relationships among breeds by genotyping endogenous retroviruses indicated Klövsjö, Värmland, Finewool, Gute and Roslag sheep breeds had characteristics of primitive breeds (absence of retroviruses or presence of the specific retrovirus event enJSRV-7) although Finewool, Gute and Roslag sheep breeds had moderate frequencies of enJSRV-18 which is indicative of more modern sheep breeds. Studying variants in two coat colour genes, ASIP and MC1R, and their association with black coat colour revealed different selection histories in five Swedish sheep breeds studied. Studying the population structure of Dalapäls, Fjällnäs, Gotland, Gute and Klövsjö sheep, using high density SNP genotyping revealed that these breeds are genetically distinct breeds. When comparing with other European breeds and south west Asian breeds, they grouped with other north European short-tailed sheep breeds and they had generally accumulated more drift than breeds from other geographical areas. Studying 27 French breeds with high density genotypes revealed that French sheep populations harbour much of European sheep diversity in a small geographic area. Selective sweeps identified: selection hotspots, selection targets in many species; introgression of an adaptive allele; and allelic heterogeneity, which was confirmed with targeted resequencing of a coat colour gene, MC1R, in breeds under selection

La logistique urbaine, et celle du dernier kilomètre notamment, est un sujet de préoccupation majeure pour les villes d’aujourd’hui. Pour répondre à cette préoccupation, nous avons établi dans le chapitre introductif un historique de la problématique de la logistique urbaine pour mieux comprendre son développement au fil des années, permettant ainsi de déduire qu’il est fondamental d’étudier la globalité de la chaîne de distribution dans ce travail de thèse pour mieux résoudre la problématique de la logistique urbaine. En revanche, nous étions confrontés à un sujet redoutable par sa complexité et l’absence de données complètes et fiables. De plus, nous assistons dans les dernières années, à une multiplication des schémas logistiques que ce soit pour la livraison des magasins à partir des entrepôts des fournisseurs ou pour l’approvisionnement des clients à partir des surfaces de vente.De ce fait, nous avons fixé comme objectif d’identifier toutes les organisations logistiques existantes et émergentes en France et ailleurs (deux séjours d’un an en Angleterre et en Suisse). Pour ce faire, nous avons déterminé dans le deuxième chapitre les paramètres de différenciation des modes d’organisation en amont (de l’entrepôt du fournisseur à la surface de vente) et en aval de la chaîne (de la surface de vente au domicile du client). Or il n’existe pas aujourd’hui de bilan économique et environnemental complet permettant d’arbitrer entre différentes formes de distribution classiques et à distance en tenant compte des particularités des familles des produits (non alimentaires, secs, frais, surgelés) et de la diversité de leurs modes de livraison.Face à ces contraintes de taille, nous avons eu recours aux enquêtes de terrain dans ce travail de recherche, qui ont été l’occasion de nouer de très nombreux contacts avec les acteurs de la grande distribution, permettant ainsi de recueillir des données techniques et économiques de première main et inédites jusqu’ici. En plus de la résolution du verrou empirique dans le troisième chapitre, ce travail de thèse a permis également de lever des verrous méthodologiques relatifs à la reconstitution et à l’évaluation des coûts et des émissions logistiques (pour les entrepôts de stockage et les plateformes de transit en amont ; et pour les surfaces de vente et les plateforme de mutualisation en aval) et des coûts et des émissions des véhicules de transport (des articulés et des porteurs en amont ; et des VUL, voitures particulières, transports publics, deux roues, et marche à pied en aval). Enfin, ce travail de thèse a permis d’aboutir à la construction d’une base de données et la mise au point d’un outil d’aide à la décision permettant ainsi de déduire, dans le quatrième chapitre, les bilans économique et environnemental de la globalité de la chaîne depuis l’entrepôt du fournisseur jusqu’au domicile du ménage. Cet outil devrait se révéler très utile pour les politiques publiques, les stratégies futures des grands distributeurs et leurs prestataires logistiques afin de privilégier les modes d’organisation économes et durables, et même pour le client final afin d’estimer les coûts et les émissions de ses actes d’achat dans les différentes alternatives de vente classique et à distance
Urban logistics and the last mile in particular, is a major concern for cities today. To address this concern, we have established in the introductory chapter a history of the problem of urban logistics. This allows a better understanding of its development over the years, and deducing that it’s essential to study the supply chain in its entirety to better solve the problem of urban logistics. However, we were faced with a daunting task: the lack of comprehensive and reliable data. In addition, there has been a multiplication of distribution channels in recent years. This includes the delivery from warehouses to stores and further to households from the retail space.Therefore, we intended to identify all existing and emerging logistics organizations in France and beyond (one year exchange stay in England and Switzerland for research purposes). To do this, we established in the second chapter certain parameters that differentiate the logistics modes of various organizations upstream (from manufacturers to retail stores) and downstream (from retail stores to households). Unfortunately, there does not exist any economic and environmental assessment to settle between different forms of traditional and modern electronic distribution, by taking into account the various characteristics of different products families (non-food, dry, fresh, frozen) and the diversity of their delivery modes.Faced with constraints of such size, we conducted surveys with different actors of distribution channels, which provided the opportunity to make contacts, thus collect firsthand and so far unpublished technical and economic data. In addition to the resolution of empirical inadequacy in the third chapter, this research also helped to develop a methodological approach related to the reconstruction and evaluation of logistics costs and emissions (in warehouses, transit platforms, retail stores and shared platforms) and also the costs and emissions of vehicles (trucks, delivery van, cars, public transport, bikes, motorbikes and walking).Finally, this research has lead to the construction of a database and the development of a decision support tool to infer, in the fourth chapter, the economic and environmental appraisal of the entire supply chain from the supplier's warehouse to the final customer. This tool can be useful for public policy, future strategies of retailers and Third-Party Logistics providers to focus on efficient and sustainable modes of organization, and even it will benefit the customer to estimate the costs and emissions of its acts of purchase in classic and e-grocery shopping

碩士
國立臺灣大學
機械工程學研究所
100
There are various factors make some contributions to the cost estimation of stamping die for automobile sheet metal, including designing and manufacturing, management and sale. If a system can store the parameters and find the rule of estimating the cost of each process, it can reach the goal of convenient and efficient cost estimation which is a vital key to increase competition in this industrialized society. In this research, the main goal is to establish the cost architectures and rules based on the design specifications, statistics and modified by collected knowledge from the experts. We use the CAD file of sheet metal and the process planning as the input, obtain the geometrical information of the sheet metal, the type of cam and the length of the knife, and calculate the cost of material, standard parts, milling, engraving, designing, trial plus indirect cost as the output. The system provides the interface to modify the parameters concerning the cost estimation and in this way users can find the most suitable parameters to estimate the cost. Keywords: cost estimation, stamping die, automobile sheet metals

Degree of Doctor of Philosophy: A Thesis submitted to the Faculty of Science, University of the Witwatersrand, Johannesburg, in fulfillment of the requirements for the Doctor of Philosophy. May 29, 2018
This thesis main contribution is the model framework based on the projection of the banks' balance sheet taking all major nancial risks into account. Real bank data is used to support this analysis, covering a large range of customer and product level data across both retail and corporate products. This thesis explicitly explores the link between retail customers from a deposit, lending activity and performance and other market driven factors such as liquidity risk premium of cost of funding. Various optimization techniques are tested, con rming the value of a strategy that dynamically re-balance the funding pro le of the bank versus a more static approach. In this thesis, we apply two optimisation frameworks to determine the optimal wholesale funding mix of a bank, given uncertainty in both credit and liquidity risk. A stochastic linear programming method is used to nd the optimal strategy to be maintained across all scenarios. A recursive learning method is developed to provide the bank with a trading signal to dynamically adjust the wholesale funding mix as the macroeconomic environment changes. The performance of the two methodologies is compared in chapter 3. The optimisation target is the net interest income of the bank. The on-line recursive learning method provides superior results as this allows the bank to dynamically adjust the funding pro le. This thesis integrates the sub-components underlying the bank's balance sheet to facilitate the projection of the net interest income allowing for both liquidity, interest and credit risk. The sub-components include retail and wholesale loans, retail and wholesale deposits and bank issued debt instruments. Actual historical data was obtained from a South African bank to calibrate a model for each of these subcomponents (discussed in chapters 4-7).
MT 2018

碩士
崑山科技大學
機械工程研究所
107
About 65% to 90% of modern industrial mass production products need to rely on molds for production. With the development of modern industry, the improvement of living standards, the demand for a small number of customized markets, etc., the replacement cycle of products has been sharply shortened, and the demand for molds has increased substantially. China's mold industry plays a very important role in industrial upgrading. The acquisition of mold orders is closely related to the rapid and effective estimation of the price between customers and development costs. The rapid and accurate calculation of the price of molds can promote the sound development of the mold industry and the acquisition of international orders and competitiveness. How to quickly estimate the price of a mold according to customer needs and specifications through a scientific and reasonable method is the most costly message between the mold developer and the customer. This study temporarily selects large-scale stamping dies in automobile sheet metal as the research object, and studies the respective valuation methods according to the product structure characteristics, mold design andprocessing requirements. Stamping sheet metal is the use of stamping equipment and molds to quickly process metal sheet metal to obtain the desired finished product. The development of sheet metal stamping die is long and uncertain, and if the final product is NG, it can only be repeated design change, machining, mold clamping, and trial mold until the finished product meets the requirements. It is necessary to quickly strive for the mold order and integrate the development data of each stage. Accurate and effective shortening of mold evaluation time to quickly re-evaluate the needs of the customer market. How to effectively use various tools such as computers, and quickly combine existing mold development materials and expert data, provide correct and effective development materials and data in a timely manner, shorten mold valuation and evaluation time, and increase mold orders to obtain sheet metal. An important issue for stamping manufacturers to survive and develop.

博士
國立臺灣科技大學
企業管理系
93
In this study, we adopt a stochastic cost frontier method to investigate the influence of off-balance sheet (OBS) activities on cost efficiency of Taiwan’s banks. We estimate and compare cost inefficiency with or without OBS outputs of 46 Taiwanese commercial banks during the period, 1998 through 2001. The conclusions of this empirical study are: First, omitting off-balance sheet outputs in estimating the cost frontier function of banks results in an underestimation of bank efficiency by approximately 5%. Second, large banks are associated with a higher cost efficiency and have an increased ability to develop OBS activities. This is consistent with Taiwan’s regulatory policies, which focus on promoting efficiency in the banking industry of emerging markets. Third, a high concentration of market power can reduce cost efficiency, banks with higher employee productivity are also more cost efficient. Fourth, the correlation between cost inefficiency and non-performing loan ratio is significantly negative, revealing that banks are more efficient when associated with a higher bad loan. This may be due to the fact that banks allocate fewer resources to credit information gathering. Finally, we observe evidence of economies of scale in both models with or without OBS specification in Taiwan’s bank industry. Economies of scope between loans and OBS outputs are also observed.