Strategisk regnskapsanalyse og verdsettelse av Lerøy Seafood Group ASA

Masteroppgave økonomi og administrasjon BE501 - Universitetet i Agder 2018Konfidensiell til / confidential until 01.07.202

Guaranteeing Canadian lamb meat quality using near-infrared spectroscopy on intact rack

Lamb racks from commercial carcasses were scanned using near-infrared spectroscopy. The prediction accuracies (R 2) for meat quality traits were assessed. Prediction accuracy ranged between 0.40 and 0.94. When predicted values were used to classify meat based on quality, 88.7%–95.2% of samples were correctly classified as quality guaranteed

Relative contribution of electrical stimulation to beef tenderness compared to other production factors

Aging explained >45% of the variability in beef tend erness, whereas electrical stimulation explained >12%. The effect of electrical stimulation was significant for calf-fed steers up to 27 d of aging. However, this effect did not persist beyond 6 d of aging for yearling-fed steers. However, electrical stimulation prevents cold toughen- ing in lighter, leaner carcasses.Le vieillissement explique >45 % de la variabilité dans la tendreté du b œ uf (>45 %), tandis que la stimulation électrique explique >12 %. L ’ effet de la stimulation électrique était significatif chez les jeunes bovins jusqu ’ à27jours de vieillissement. Par contre, l ’ effet ne persistait pas au-delà de 6 jours de vieillissement dans le groupe de bovins d’ un an. La stimulation électrique prévient le durcissement à froid dans les carcasses plus légères et moins grasses

Extended ageing time and temperature effects on quality of sub-primal cuts of boxed beef

[EN]Most of the information indicating ageing improves tenderness has been collected on the loin and rib-eye muscles over relatively short ageing times, assuming that all muscles will react similarly. In the present study, the effect of extended ageing times on instrumental texture (56 d) and sensory characteristics (42 d) of six different beef sub-primals [striploin (SL), inside round (IR), outside round (OR), eye of round (ER), blade eye (BE) and chuck tender (CT)] was studied. The effects of two ageing temperatures (1and 58C) were also compared. In general, ageing increased tenderness (P<0.05) of SL, BE, ER and CT sub-primals, although BE shear force increased after 42 d of ageing. On the other hand, ageing had no effect on IR tenderness (P<0.05) and resulted in a decrease in tenderness of OR (P<0.05) until day 35, with a later increase after 42 d of ageing. Increasing ageing temperature (58C) had limited effect on tenderness, but ageing time and temperature increases led to lower flavour and higher off-flavour intensity (P<0.05) of the studied sub-primals. These results suggest that cutspecific maximum ageing times and rigid adherence to temperature maximums would be of benefit to optimize postslaughter processes and meat quality[FRE]La plupart des données indiquant que le rassissement améliore la tendreté ont été recueillies sur les muscles de la longe et du faux-filet sur un temps relativement court, partant de l’hypothèse que les muscles réagissent tous de la même manière. Cette étude examine l’incidence d’un rassissement prolongé sur la texture (56 jours) et sur les propriétés organoleptiques (42 jours) de six coupes sous-primaires de boeuf [contre-filet (CF), intérieur de ronde (IR), extérieur de ronde (ER), noix de ronde (NR), noix de palette (NP) et bas de tendre (BT)]. Les auteurs ont aussi comparé l’effet de deux températures de rassissement (1et 58C). Dans l’ensemble, le rassissement accroît la tendreté (P<0,05) des morceaux CF, NP, NR et BT, bien que la résistance de la NP au cisaillement augmente après 42 jours. Parallèlement, le rassissement n’a aucune incidence sur la tendreté de l’IR (P<0,05) et diminue celle de l’ER (P<0,05) jusqu’au 35e jour, avant de l’amé liorer passé le 42e jour. Augmenter la température du rassissement (58C) a des effets restreints sur la tendreté , mais ajouteé à un rassissement plus long, la hausse de température atte´nue la saveur et intensifie l’arrière-goût (P<0,05) des pièces de viande examinées. Ces ré sultats laissent croire que l’établissement d’une dureé de rassissement adapteé au morceau et un strict respect de la température maximale optimiseraient les opérations suivant l’abattage et la qualité de la viande

A comparison of consumer sensory acceptance and value of domestic beef steaks and steaks from a branded, Argentine beef program

To determine consumer sensory acceptance and value of branded, Argentine (grass-finished, aged 30+ d) and domestic (U.S. grain-finished beef, aged 9 d) strip loins were paired based on similar Warner-Bratzler shear force values (P = 0.34) and similar marbling levels (P = 0.82). Consumers in Chicago, IL, and San Francisco, CA (n = 124 per city), evaluated one pair of Argentine and domestic steaks, and had the opportunity to participate in a silent, sealed-bid auction to purchase steaks matching the taste panel samples. Consumers were categorized into three groups based on overall acceptability ratings: 1) those who found Argentine steaks more acceptable, 2) those who found domestic steaks more acceptable, and 3) those who were indifferent. Consumers rated domestic steaks higher (P < 0.05) in juiciness, tenderness, flavor, and overall acceptability. Consumers in both Chicago and San Francisco were willing to pay more (P < 0.05) for domestic steaks ($0.86 and$0.52 per 0.45 kg, respectively). In both cities, consumers who found Argentine samples more acceptable were willing to pay more (P < 0.05) for Argentine steaks ($0.74 per 0.45 kg in Chicago and$1.82 per 0.45 kg in San Francisco), and consumers who found domestic samples more acceptable were willing to pay more (P < 0.05) for domestic steaks ($1.66 per 0.45 kg in Chicago and$1.34 per 0.45 kg in San Francisco). Consumers who were indifferent were willing to pay similar (P = 0.99) amounts for Argentine and domestic steaks. Although some consumers found Argentine beef more acceptable than domestic beef (19.7 and 16.5% in Chicago and San Francisco, respectively) and were willing to pay more for it, most consumers found domestic beef to be more acceptable (59.0% in Chicago and 61.5% in San Francisco) and were willing to pay more to obtain a more acceptable product