Effects of finishing strategy on performance of Belgian Blue × Friesian and Limousin × Friesian steers.

peer-reviewedBelgian Blue and Limousin bulls are used for cross-breeding with Holstein Friesian dairy cows in Ireland. In beef winter-finishing enterprises, a preliminary feeding period sometimes precedes the finishing period. The optimum feeding level for this period has not been established. The objective of this study was to compare lifetime performance of Belgian Blue × Holstein Friesian (BB) and Limousin × Holstein Friesian (LM) steers and to determine the effects of three finishing strategies on performance and carcass traits. Fortyeight spring-born male calves (24 BB and 24 LM), the progeny of Limousin and Belgian Blue bulls out of Holstein Friesian cows, were reared together to slaughter. At about 19 months of age they were assigned to one of three finishing strategies involving grass silage ad libitum plus 0, 3 or 6 kg concentrates per head daily for 112 days (preliminary period) followed by concentrates ad libitum to slaughter at 610 kg live weight. Slaughter weight and carcass weight did not differ between the breed types but BB had a higher kill-out proportion, better carcass conformation and lower carcass fatness. Live-weight gains during the preliminary period were 431, 914 and 1134 g/day (s.e. 31.8; P < 0.001) for the 0, 3 and 6 kg/day concentrate levels, respectively. Overall gains for the combined preliminary and finishing periods for the treatments in the same order were 945, 1101 and 1081 g/day (s.e. 36.1; P < 0.01). There were few differences between the finishing treatments in slaughter weight, carcass weight or carcass traits. It is concluded that general productivity is similar for BB and LM but BB have superior carcass traits. Where a preliminary feeding period precedes a finishing period on ad libitum concentrates, animals fed a low level of supplementary concentrates require less feed energy to reach a fixed slaughter weight than those fed none or a higher level of supplementary concentrates

Spectral unmixing of Multispectral Lidar signals

In this paper, we present a Bayesian approach for spectral unmixing of multispectral Lidar (MSL) data associated with surface reflection from targeted surfaces composed of several known materials. The problem addressed is the estimation of the positions and area distribution of each material. In the Bayesian framework, appropriate prior distributions are assigned to the unknown model parameters and a Markov chain Monte Carlo method is used to sample the resulting posterior distribution. The performance of the proposed algorithm is evaluated using synthetic MSL signals, for which single and multi-layered models are derived. To evaluate the expected estimation performance associated with MSL signal analysis, a Cramer-Rao lower bound associated with model considered is also derived, and compared with the experimental data. Both the theoretical lower bound and the experimental analysis will be of primary assistance in future instrument design

Has IFRS resulted in information overload?

The move to NZ IFRS has been surrounded by complaints of too much information being provided. This is not simply a matter of the cost of providing the information, but the possibility of data overload. Data overload is an important issue as it impacts information search strategies and decision outcomes. This relevant for the current debate on differential reporting and for assessing whether NZ IFRS has achieved its goals of reducing the cost of financial analysis. The purpose of this paper is to examine the impact of the move to international financial reporting by New Zealand listed entities on the quantity of data provided in the annual report. Our analysis shows that the annual report increased for 92% of our sample firms. The average increase in size was 29% of the prior years‟ annual report and arose through notes to the accounts and accounting policies. Even after transitional information (e.g., accounting policies and reconciliations) the increase is 15%

The impact of energy performance certificates on the rental and capital values of commercial property assets: some preliminary evidence from the UK

This paper focuses on the effect of energy performance ratings on the capital values, rental values and equivalent yields of UK commercial property assets. Of which a small number are also BREEAM rated, the study is based upon 708 commercial property assets held in the IPD UK Universe drawn from across all PAS segments. Incorporating a range of controls such as unexpired lease term, vacancy rate and tenant credit risk, hedonic regression procedures are used to estimate the effect of EPC rating. The study finds no evidence of a strong relationship between environmental and/or energy performance and rental and capital value. Bearing in mind the small number of BREEAM rated assets, there was a small but statistically significant effect on equivalent yield only. Similarly, there was no evidence that the EPC rating had any effect on Market Rent or Market Value with only minor effects of EPC ratings on equivalent yields. The preliminary conclusion is that energy labelling is not yet having the effects on Market Values and Market Rents that provide incentives for market participants to improve the energy efficiency of their commercial real estate assets

Stability of Extemporaneously Prepared Rufinamide Oral Suspensions

Background: Rufinamide is an oral antiepileptic drug indicated for adjunctive therapy in treating generalized seizures associated with Lennox-Gastaut syndrome. Currently, rufinanide is available as 200-mg and 400-mg tablets. A liquid dosage form does not exist at the present time. Lack of a suspension formulation may present an administration problem for many children and adults who are unable to swallow tablets. The availability of a liquid dosage form will provide an easy and accurate way to measure and administer the medication. Objective: To determine the stability of both sugar-containing and sugar-free rufinamide suspensions over a 90-day period. Methods: A suspension of rufinamide 40 mg/mL was prepared by grinding twelve 400-mg tablets of rufinamide tablets in a glass mortar. Sixty milliliters of Ora-Plus and 60 mL of either Ora-Sweet or Ora-Sweet SF (sugar free) were mixed and added to the powder to make a final volume of 120 mL. Three identical samples of each formulation were prepared and placed in 60-mL amber plastic bottles and were stored at room temperature. A 1-mL sample was withdrawn from each of the 6 bottles with a micropipette immediately after preparation and at 7, 14, 28, 56, and 90 days. After further dilution to an expected concentration of 0.4 mg/mL, the samples were assayed using high-performance liquid chromatography. Stability was defined as the retention of at least 90% of the initial concentration. Results: At least 90% of the initial rufinamide concentration remained throughout the 90-day study period in both preparations. There were no detectable changes in color, odor, taste, and pH and no visible microbial growth. Conclusions: Extemporaneously compounded suspensions of rufinamide 40 mg/mL in a 1:1 mixture of Ora-Plus and Ora-Sweet or Ora-Sweet SF were stable for at least 90 days when stored in 59-mL amber polypropylene plastic bottles at room temperature

Feedback type as a moderator of the relationship between achievement goals and feedback reactions

The aim of the current study is to shed new light on the inconsistent relationship between performance-approach (PAp) goals and feedback reactions by examining feedback type as a moderator. Results of a field experiment (N = 939) using a web-based work simulation task showed that the effect of achievement-approach goals was moderated by feedback type. Relative to individuals pursuing mastery-approach goals, individuals pursuing PAp goals responded more negatively to comparative feedback but not to task-referenced feedback. In line with the hypothesized mediated moderation model, the interaction between achievement goals and feedback type also indirectly affected task performance through feedback reactions. Providing employees with feedback is a key psychological principle used in a wide range of human resource and performance management instruments (e.g., developmental assessment centres, multi-source/360 degrees feedback, training, selection, performance appraisal, management education, computer-adaptive testing, and coaching). The current study suggests that organizations need to strike a balance between encouraging learning and encouraging performance, as too much emphasis on comparative performance (both in goal inducement and in feedback style) may be detrimental to employees' reactions and rate of performance improvement