Interacciones físicas entre grasas de cupuassu y cacao

Cupuassu (Theobroma grandiflorum, Sterculiaceae) is an Amazonian native fruit and nowadays is cultivated only in Amazonian region. The seeds that come to about 16% of the dry weight can be used to derive a cocoa butter like product and the content of fat in the seeds is about 60% dry weight. In general, these fats are similar to those of cocoa, although they show difference in some physical properties. The objective of this study was to analyse some physical and crystallization properties of the cupuassu fat, cocoa butter and some mixtures between the two fats. The analyses performed were: dropping point, solid fat content, hardness index and Jensen cooling curve. The results suggested some advantages of the use of cupuassu fat, as lower crystallization time and smoothness than cocoa butter. The mixtures showed compatibility, cocoa butter showed bigger solid fat content at room temperature than cupuassu fat and the mixtures. Cupuassu fat had a lower dropping point than cocoa butter. The possible use of cupuassu fat and the mixtures could be in fillings and cold weather chocolate productsCupuassu (Theobroma grandiflorum, Sterculiaceae) es una fruta nativa amazónica que hoy día sólo se cultiva en esta región. Las semillas con un 16%, aproximadamente, del peso seco, tienen, aproximadamente, el 60% de grasa y pueden usarse como sustituto de manteca de cacao. En general, estas grasas son similares a las del cacao, aunque muestran diferencias en algunas de sus propiedades físicas. El objetivo de este estudio fue analizar algunas propiedades físicas y de cristalización de la grasa de cupuassu, de la manteca de cacao y de mezclas de las dos grasas. Los análisis realizados fueron: punto de goteo, contenido en grasa sólida, índice de dureza y la curva de enfriamiento de Jensen. El tiempo de cristalización inferior y la mayor suavidad que muestra la grasa de cupuassu frente a la manteca de cacao, sugieren algunas ventajas del uso de la misma. Todas mezclas fueron compatibles. El contenido en grasa sólida, a temperatura ambiente, de la manteca de cacao fue superior a la de la grasa de cupuassu y las mezclas. La grasa de cupuassu mostró un punto de goteo inferior al de la manteca de cacao. Esta grasa y las mezclas estudiadas podrían usarse en los rellenos y productos del chocolate en temporada fría

Physicochemical properties of Brazilian cocoa butter and industrial blends. Part II Microstructure, polymorphic behavior and crystallization characteristics

The microstructural behavior of industrial standardized cocoa butter samples and cocoa butter samples from three different Brazilian states is compared. The cocoa butters were characterized by their microstructural patterns, crystallization kinetics and polymorphic habits. The evaluation of these parameters aided in establishing relationships between the chemical compositions and crystallization behavior of the samples, as well as differentiating them in terms of technological and industrial potential for use in tropical regions.<br><br>En este trabajo se presenta el comportamiento de la microestructura y la cristalización de mantecas de cacao representativas de las mezclas industriales, y de la manteca de cacao original de tres regiones geográficas diferentes de Brasil. Las muestras se evaluaron de acuerdo a la microestructura, la cinética de cristalización y el comportamiento polimórfico. La evaluación de estos parámetros nos permite establecer relaciones entre la composición química y el comportamiento de la cristalización de las muestras, así como las diferencias sobre la adecuación del potencial tecnológico e industrial para su aplicación en las regiones tropicales

Propiedades reológicas de las grasas de cupuaçu y del cacao

Cocoa butter is an important ingredient in chocolate formulation as it dictates the main properties (texture, sensation in the mouth, and gloss). In the food industry, the texture of fat-containing products strongly depends on the macroscopic properties of the fat network formed within the finished product. Cupuassu ( Theobroma grandiflorum , Sterculiaceae) is an Amazonian native fruit and the seeds can be used to derive a cocoa butter like product. In general, these fats are similar to those of cocoa, although they are different in some physical properties. The objective of this study was to analyze several properties of the cupuassu fat and cocoa butter (crystal formation at 25 ° C, rheological properties, and fatty acid composition) and mixtures between the two fats (rheological properties), in order to understand the behavior of these fats for their use in chocolate products. Fat flow was described using common rheological models ( Newton , Power Law, Casson and Bingham plastic).La manteca de cacao es un ingrediente muy importante en la formulación de chocolates y es responsable de la mayor parte de sus propiedades (textura, palatibilidad y brillo). En la industria de alimentos, la textura de productos que contienen grasa depende enormemente de las propiedades macroscópicas de la red cristalina de la grasa en el producto final. El cupuaçu es una fruta nativa de la región amazónica y sus semillas pueden ser usadas para obtener una grasa semejante a la manteca de cacao. En general, esta grasa es similar a la manteca de cacao, pero difiere en algunas de sus propiedades fisicas . El objetivo de este estudio fue analizar algunas propiedades de la grasa de cupuaçu y de la manteca de cacao (formación de cristales a 25 °C, propiedades reológicas y composición en ácidos grasos) y de algunas mezclas entre las dos grasas (propiedades reológicas), a fin de conocer el comportamiento de estas grasas para ser usadas en productos de la industria del chocolate. El flujo de la grasa se ha descrito utilizando modelos reológicos comunes (Newton, ley de la potencia, Casson y plástico de Bingham)

Propiedades físico-químicas de la manteca de cacao de Brasil y mezclas industriales. Parte II - Microestructura, comportamiento polimórfico y características de la cristalización

The microstructural behavior of industrial standardized cocoa butter samples and cocoa butter samples from three different Brazilian states is compared. The cocoa butters were characterized by their microstructural patterns, crystallization kinetics and polymorphic habits. The evaluation of these parameters aided in establishing relationships between the chemical compositions and crystallization behavior of the samples, as well as differentiating them in terms of technological and industrial potential for use in tropical regions.En este trabajo se presenta el comportamiento de la microestructura y la cristalización de mantecas de cacao representativas de las mezclas industriales, y de la manteca de cacao original de tres regiones geográficas diferentes de Brasil. Las muestras se evaluaron de acuerdo a la microestructura, la cinética de cristalización y el comportamiento polimórfico. La evaluación de estos parámetros nos permite establecer relaciones entre la composición química y el comportamiento de la cristalización de las muestras, así como las diferencias sobre la adecuación del potencial tecnológico e industrial para su aplicación en las regiones tropicales

Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil

ABSTRACT This paper aims to investigate the existence of heterogeneity in earnings quality between different classes of companies after the adoption of the International Financial Reporting Standards (IFRS). IFRS adoption is generally associated with an increase in the quality of financial statements. However, companies within the same country are likely to have different economic incentives regarding the disclosure of information. Thus, treating companies equally, without considering the related economic incentives, could contaminate earnings quality investigations. The case of Brazil is analyzed, which is a country classified as code-law, in which tax laws determined accounting practice and in which IFRS adoption is mandatory. First, Brazilian companies listed on the São Paulo Stock, Commodities, and Futures Exchange (BM&FBOVESPA) were separated into two classes: companies issuing American Depositary Receipts (ADRs) before IFRS adoption and companies that did not issue ADRs until the adoption of IFRS. Then, this second class of companies was grouped, using cluster analysis, into two different subclasses according to economic incentives. Based on the groups identified, the quality of accounting earnings is tested for each class of the companies before and after IFRS adoption. This paper uses timely recognition of economic events, value relevance of net income, and earnings management as proxies for the quality of accounting earnings. The results indicate that a particular class of companies began showing conditional conservatism, value relevance of net income, and lower earnings management after IFRS adoption. On the other hand, these results were not found for the two other classes of companies