Фінансовий облік виходу інвестора – юридичної особи зі складу засновників

При виході учасника – юридичної особи зі складу засновників виникає наступне питання: як підприємству – інвестору відображати в обліку отримання його частки

Efecto de la suplementación con concentrado de soja entera extrusionada en vacas Jersey en pastoreo sobre el contenido de ácido linoléico conjugado en la leche

Contradictory results has been found on the effects of soybean supplementation and conjugated linoleic acid (CLA) content in milk on feeding systems based on fresh forage The objective of the study was to evaluate the effect of a dietary supplement with different quantities of extruded whole soybean on the production and composition of milk, and CLA concentration or their isomers in Jersey cows under pasture conditions. Twenty-one Jersey cows were randomly assigned into 3 groups of 7 animals each. The cows were supplemented with a dietary concentrate (5 kg d–1), and each group received one of the three next treatments: control without soybean (0-SB), with extruded whole soybean at 0.5 kg d–1 (0.5-SB) or at 1 kg d–1 (1-SB). The basic diet was a pasture composed of Lolium perenne (70%), Trifolium repens (25%) and other species. The duration of the study was 75 d. Milk production (p = 0.706) and protein production (p = 0.926) were not affected by treatments. Fat (p = 0.015) and protein (p = 0.045) content as well as fat production (p = 0.010) were lower in the 1-SB group. There was no effect of the inclusion of extruded soybean on total CLA content (p = 0.290) or the content of cis-9, trans-11 (p = 0.582), trans-10, cis-12 (p = 0.136) and cis-10, cis-12 (p = 0.288) isomers. However, concentrations of all isomers were affected by the nutritional quality of the pasture, with low values observed at greater maturity stages of pastureleche es contradictorio. El objetivo de este estudio fue evaluar en vacas Jersey en pastoreo, el efecto de la suplementación de un concentrado con diferentes cantidades de soja entera extrusionada sobre la producción de leche y su composición, especialmente sobre el contenido en CLA y sus isómeros. 21 vacas Jersey fueron divididas al azar en 3 grupos de 7 animales cada uno. Los animales fueron suplementados con un concentrado (5 kg d–1) y a cada grupo se le asignó uno de los tres siguientes tratamientos: control sin soja (0-SB), con 0.5 kg d–1 de soja (0.5-SB) y con 1 kg d–1 de soja (1-SB). La base de la alimentación fue el pasto, compuesto mayoritariamente por Lolium perenne (70%) y Trifolium repens (25%). La duración del estudio fue de 75 días. La producción de leche (p = 0.706) y la producción de proteína (p = 0.926) no se vieron afectados. Los porcentajes de grasa (p = 0.015) y proteína (p = 0.045) y la producción de grasa (p = 0.010) fueron más bajos en el grupo 1-SB. Las cantidades de soja no modificaron los contenidos de CLA total (p = 0.290) y de los isómeros cis-9, trans-11 (p = 0.582), trans-10, cis-12 (p = 0.136) y cis-10, cis-12 (p = 0.288), pero si fueron afectados por la calidad nutritiva del pasto, observándose menores valores al aumentar la madurez del pasto

Conjugated linoleic acid content in milk of Chilean Black Friesian cows under pasture conditions and supplemented with canola seed (Brassica napus) concentrate

At present, there is limited and contradictory information about the effects of the use of canola (Brassica napus) seed as supplement on the contents of conjugated linoleic acid (CLA) in milk of grazing cows. The objective of this study was to evaluate the effect of a dietary supplement with canola seed on the production and composition of milk, and CLA concentration in Chilean Black Friesian cows under pasture conditions. Three experiments were done. Experiment 1: control group was fed 5 kg d–1 of commercial concentrate without canola (0-TC1) and treatment group that was fed 3.75 kg of commercial concentrate plus 1.16 kg of whole canola seed (1.16-TC1). Experiment 2: Control group was fed 8 kg d–1 commercial concentrate without canola (0-TC2) and treatment group that was fed 6.2 kg of commercial concentrate plus 1.2 kg of ground canola seed (1.2-TC2). Experiment 3: control group was fed 6 kg d–1 commercial concentrate without canola (0-TC3) and treatment group was fed 6 kg of commercial concentrate with 20% of whole canola seed (1.2 kg d–1, 1.2-TC3). The duration of each experiment was 60 days. No differences in milk production and quality were observed among the experimental groups in every assay. The CLA isomers trans-10, cis-12 and cis-10, cis-12 were higher than those normally found in the scientific literature. There was no effect of the inclusion of canola seed on total CLA content or the content of cis-9, trans-11, trans-10, cis-12 and cis-10, cis-12 isomers

Variations on the Loops: An investigation into the use of digital technology in music education in secondary schools

This thesis examines how nine teachers in four New Zealand secondary schools are using digital technology in music education in order to gain a greater understanding of how it is used, why it is used and what constraints may exist that hinder implementation. This thesis contends that although there was evidence of considerable use of digital technology in the schools, particularly in composition activities, a range of factors are influencing the choices teachers are making as to how they are using it. Despite the potential digital technology may have to transform classroom activities in music education, usage, in most cases, remains fundamentally conservative and heavily informed by traditional Western art music practices. A multi-site case study approach guided this investigation. Initial descriptive numerical data were gathered from teacher and student questionnaires. Further data came from the semi-structured interviews with teachers and small groups of students in each of the four cases. Findings from the data showed that although the teachers participating in the study had a range of digital technology available to them and they made use of it on a regular basis, a range of factors influenced the choices they made when using it in their classrooms. Amongst this range of factors influencing the choices they made, the most important appeared to be the requirements of an external examination system that is remains informed by Western art music practices and in particular on the cognitive dimensions of analysis, harmony, music history, traditional aural skills and an understanding of music notation and theory. Even though there are specific references to a range of styles and genres in the mandated national curriculum, Western art music practices remain most important to most of the teachers. Findings from the student data showed that the students participating in this study appeared to have a high level of digital literacy and were able to use digital technology in both formal and informal learning situations. A number of the students also discussed and demonstrated their informal music learning skills in performance and composition activities. For these students, contemporary music practices are very important to them and if they do not receive the information they need at school they know how to access it using a range of digital devices in an informal learning environment. This thesis contends that to be a successful music educator in the 21st century, the ability to work with Western art music practices and contemporary music practices is becoming an increasingly important skill

Productive Characterization of Milk Farms Using Multivariate Analysis

Este trabajo tuvo como objetivo caracterizar sistemas productivos lecheros de la comuna de Vilcún, provincia de Cautín, IX Región, Chile, relacionando variables cualitativas y cuantitativas aplicando para ello análisis estadístico multivariado de correspondencia simple. Se encuestaron 24 fincas lecheras: 11 consideradas pequeñas, 7 medianas y 6 grandes productores lecheros. Los resultados generales muestran que los productores grandes tienen mayor superficie de hectáreas dedicadas a la lechería, mayor número de días de lactancias de sus vacas y una producción promedio de 14 L vaca día –1, en comparación con 9 L vaca día –1 de los medianos y pequeños productores. Por otro lado, el análisis multivariado de correspondencia simple muestra asociación entre el nivel educacional de los productores y la cantidad de leche producida. Es así que los productores grandes poseen un título profesional de nivel superior técnico o de ingeniero. Así mismo, el nivel de escolaridad de los ordeñadores es básico completo para los productores grandes y básico completo e incompleto para los pequeños y medianos productores. Los productores que realizan dos ordeños/día tienen mayor producción total de leche, y la terapia de secado se lleva a cabo más en productores grandes y medianos que en los pequeños. El uso de estanque de frío es de uso permanente en los productores con mayor volumen productivo. Finalmente, los grandes productores usan registros reproductivos asociándose esto a sus altas producciones. En el aspecto sanitario se observa que los productores con mayor antigüedad en el rubro lechero tienen menos problemas de mastitis en su rebaño.The objective of this study was to characterize dairy productive systems of Vilcún commune, Cautín province, the IXth Region, Chile, linking qualitative and quantitative variables using statistical multivariate analysis of simple correspondence. 24 dairy farms were analyzed: 11 considered small size, 7 medium ones and 6 big dairy producers. The general results show that the big producers have a larger surface of hectares dedicated to the dairy, more days of lactation and an average production of 14 L per day, in comparison with 9 L of the medium and small producers. The multivariable analysis of simple correspondence shows association between the educational level of the dairy producers and the quantity of produced milk. Thus, big producers have possess a professional title of degree senior technician or engineer. On the other hand, the level of education of the milkers was at least secondary level for the big producers and basic complete and incomplete for the small and medium producers. Likewise, the producers who carry out twice-daily milking have bigger total production of milk, and the drying therapy is carried out more in big and medium producers than in the small ones. The use of cooling tank is of permanent use in the producers with a greater productive volume. Finally, the big producers used a reproductive records which are associated with their high productions. About the sanitary aspect was observed that the producers with more seniority in the business have fewer mastitis problems in their her

Caracterización productiva de explotaciones lecheras empleando metodología de análisis multivariado

The objective of this study was to characterize dairy productive systems of Vilcún commune, Cautín province, the IXth Region, Chile, linking qualitative and quantitative variables using statistical multivariate analysis of simple correspondence. 24 dairy farms were analyzed: 11 considered small size, 7 medium ones and 6 big dairy producers. The general results show that the big producers have a larger surface of hectares dedicated to the dairy, more days of lactation and an average production of 14 L per day, in comparison with 9 L of the medium and small producers. The multivariable analysis of simple correspondence shows association between the educational level of the dairy producers and the quantity of produced milk. Thus, big producers have possess a professional title of degree senior technician or engineer. On the other hand, the level of education of the milkers was at least secondary level for the big producers and basic complete and incomplete for the small and medium producers. Likewise, the producers who carry out twice-daily milking have bigger total production of milk, and the drying therapy is carried out more in big and medium producers than in the small ones. The use of cooling tank is of permanent use in the producers with a greater productive volume. Finally, the big producers used a reproductive records which are associated with their high productions. About the sanitary aspect was observed that the producers with more seniority in the business have fewer mastitis problems in their herd