30 research outputs found
Management of Commune’s Financial Resources Under Conditions of Debt Bondage
Background. A commune local government is formed by inhabitants holding power through their representatives selected to the commune council and to positions of the executive body. Successful local growth is ensured by collaboration among all entities while fulfilling tasks specified by the state law and arising from inhabitants needs. In this paper an entity refers to inhabitants because this choice stems from the conviction that inhabitants co-participate in performing tasks and thus bear the consequences of management which, in the case of finance management, may lead to ill-considered expenditures and excessive indebtedness. Therefore, the research investigates inhabitant’s knowledge about financial economy, specifically the scale of the commune’s debt and related ramifications. Research aim. The aim of the studies conducted is to propose a model for finance man-agement in the commune local government, including management under conditions of debt bondage, where local potentials are used for acquiring larger financial resources from the commune local government’s members. Method. The research method used for the studies was a diagnostic survey. The survey rested on the method of questionnaire surveys and interview. The fragment of extensive empirical research carried out in all 118 communes across Warmia and Mazury Region was harnessed in the paper. Direct questionnaire surveys and interviews covered more than 5,000 persons, including councillors, officials, and principally inhabitants. 215 persons were randomly selected out of the whole base of questionnaires. Key finding. The research subject outlined reveals a primary research problem addressed in the studies. This refers to the knowledge among the commune local government’s members about the magnitude of debt in the commune, knowledge about individuals responsible for this indebtedness and, finally, implications of the debt for inhabitants
Carcass characteristics and meat quality of Holstein-Friesian  ×  Hereford cattle of different sex categories and slaughter ages
When dairy cattle production predominates, the quantity and quality of beef
can be increased through commercial crossing of beef bulls with dairy cows
and creating herds for the purpose of beef production. This experiment was
conducted to compare carcass traits in young bulls and steers, produced by
crossing Holstein-Friesian (HF) cows with Hereford (HH) bulls and slaughtered
at 15 and 18Â months of age. One half of 32 young
bulls were castrated at 2 or 3 weeks of age. Starting at 7Â months of age,
they received grass silage supplemented with concentrates. At the end of the
fattening period, the animals were slaughtered, carcass quality and the
quality of meat from m. longissimus thoracis were evaluated. It was found
that unlike steers, bulls can be slaughtered at a later age because their
carcass traits improved over time and carcass fat content increased only
insignificantly. Meat from steers had higher intramuscular fat content (1.20
and 2.35 % in bulls and steers slaughtered at 15 months of age,
respectively; 1.89 and 3.79 % in bulls and steers slaughtered at 18
months of age, respectively), it was tenderer and juicier than meat from
bulls, and its sensory quality improved with age. The intramuscular fat (IMF)
of steers was characterized by a more desirable n-6 ∕ n-3 polyunsaturated
fatty acid (PUFA) ratio, whereas the IMF of bulls had higher concentrations
of conjugated linoleic acid and n-3 PUFAs. Beef from steers is a good choice
for consumers who appreciate high-quality meat. The results of this study may
encourage producers to raise steers for beef
Comparison of collagen profile and tenderness of muscles from heifers and single-calf cows
The aim of the study was to compare slaughter value, collagen profile, shear force and sensory quality of muscles originating from carcasses of heifers and single-calf cows of Polish Holstein-Friesian x Limousine crossbreds. Eight heifers (540 days old) and eight single-calf cows (836 days old), which were produced in a semi-intensive system, were included in the study. Single-calf cows were heavier than the heifers, which had higher dressing percentages and average daily gains. Calving and age at slaughter did not influence cooking loss of semimembranosus (SEM) and infraspinatus (INF) muscles or the shear force of SEM. The ventral part of the INF muscle from single-calf cows exhibited higher shear force values. In both muscles, higher water-soluble and lower acid-soluble collagen contents were noted in heifers compared with single-calf cows. There were no differences in sensory quality of SEM obtained from the carcasses of single-calf cows and heifers, whereas cross-section appearance, tenderness, juiciness and overall acceptability of INF were scored higher for single-calf cows than for heifers. Thus, it can be concluded that heifers and single-calf cows produce meat with similar eating quality.Keywords: Beef, crossbreds, connective tissue, meat, sensory qualit
Effect of fattening intensity on the fatty acid profile and mineral content of meat from Holstein-Friesian bulls
Diets high in saturated fatty acids (SFAs) and n-6 polyunsaturated fatty acids (PUFAs) at the expense of n-3 PUFAs have been shown to increase the risk of cardiovascular disease, obesity and cancer. Animal fat is considered to be the major source of unhealthy saturated fats. However, beef fat has a high nutritional value owing to the presence of minerals, PUFAs, vitamins and selected protein fractions. The aim of this study was to determine the effect of fattening intensity on the fatty acid profile and mineral content of meat from Holstein-Friesian bulls. Holstein-Friesian bulls aged 11 to 19 months were fattened under semi-intensive (SI, 10 animals) and intensive (I, 10 animals) systems. The bulls were fed maize silage, rapeseed meal and premix ad libitum. The diets for group I animals were supplemented with 2.5 kg ground triticale provided in an automatic feeding station. Meat samples were collected from m. longissimus dorsi (MLD). The samples were mineralized and assayed for mineral content. Fat was extracted from each sample, and the fatty acid profile of beef was determined by gas chromatography. Dietary supplementation with ground triticale increased the average daily gains of bulls and carcass dressing percentage, and contributed to higher carcass conformation and fat cover scores. Beef was found to be a rich source of valuable mineral compounds. The meat of group I animals was characterized by higher potassium levels and lower sodium levels, which points to its higher nutritional value. Semi-intensive (SI) fattening increased PUFA concentrations and decreased the n-6/n-3 PUFA ratio in beef
Szacowanie zdolności opasowej młodego bydła rzeźnego na podstawie wybranych pomiarów przyżyciowych
Assessment of the nutritional value of Sida hermaphrodita (L.) Rusby (Virginia fanpetals): chemical composition of herbage and silage
Sida hermaphrodita as a crop plant could be used as raw material for the production of forage. The aim of this study was to evaluate the overall nutritional value of fresh and ensiled biomass of Sida hermaphrodita, harvested in the bud formation stage. The chemical and amino acid composition, fatty acid profile, concentrations of minerals and polyphenols of herbage and silage were determined. Additionally fermentation products were assessed in silage. Herbage contained crude protein (CP) of 182 g kg-1 dry matter (DM), neutral detergent fiber (NDF) of 375 g kg-1 DM and lignin content in NDF (L/NDF) was 8.88. Nitrogen fractions changed as a result of ensiling (P<0.010), non-protein nitrogen (NPN) from 274 g kg-1 total nitrogen (TN) in herbage to 683 g kg-1 TN in silage, and neutral detergent-insoluble nitrogen (NDIN) from 74.6 g kg-1 TN in herbage to 79.5 g kg-1 TN in silage. Silage was characterized by intensive lactic fermentation (114 g kg-1 DM) and pH of 4.30. It contained CP of 176 g kg-1 DM, NDF of 378 g kg-1 DM, and L/NDF (11.3) was higher than in the herbage. The CP of Sida hermaphrodita silage had a high content of essential amino acids (AAs) Lys, Thr, Val, Leu and Phe (3.98, 4.19, 4.55, 7.14 and 4.00 g 100 g-1 CP, respectively). Sida hermaphrodita silage was characterized by the highest K (6.262 g kg-1DM) content among macronutrients, and the highest content of Fe (40.88 mg kg-1 DM) and Mn (33.01 mg kg-1 DM) among micronutrients. Polyunsaturated fatty acids (PUFAs) predominated in the ether extract herbage and silage, and their proportion was three-fold and seven-fold higher than the proportion of monounsaturated fatty acids (MUFAs), respectively. Herbage had high quercetin content (652 µg g-1 DM), which decreased by 45% during the ensiling. Changes in the chemical composition suggest that this crop plant can be preserved by ensiling. The results of this study indicate that Sida hermaphrodita can be used for producing high-quality silage for ruminants
Finance management in independent public health care centres – diagnosis attempt
The objective of efficient management in the public sector is first of all the rational use
of limited resources that sector has. It is only possible when the performance of activities
is entrusted to qualified managers specializing in the management of public
sector organizations. It also depends on the implementation of modern management
methods, for example procedures which enforce the efficient use of material (especially
financial) resources: it is so-called management technology. Health protection and the
management of public health care system units is one of the key elements of the state
policy carried out as part of its constitutional duty regarding the common good. Within
the system of managing these resources, territorial self-governments, particularly
communal self-governments, are responsible for performing the activities which have
the fundamental importance for citizens. The problem discussed in this article is first
of all the clarity of planning in self-governmental independent health care centers and
the availability of information on the management of public financial resources.
It presents the results of research carried out in selected independent public health
care centers in Warmia and Mazury region. Apart from drawing certain conclusions,
the aim of the article was to propose changes in the financial management system
of self-government health care units, especially planning which involves the
performance budget execution system of the revenue and expenditure plan
Wpływ kolejnej laktacji na profil kwasów tłuszczowych w mleku krów wysokowydajnych
The objective of this study was to determine the effect of parity on the fatty acid profile
of milk from 42 high-yielding cows, including 15 primiparous cows, 15 cows in their second
lactation and 12 cows in their third lactation. Milk yield was evaluated and milk samples
(462 in total) were collected between lactation days 6 and 60, at five-day intervals. The concentrations
of 43 fatty acids were determined by gas chromatography in extracted fat. Cows in their
third lactation were characterized by the highest milk yield – over 305-day lactation, they produced
13,160 kg of milk on average. Milk from primiparous cows had the most desirable fatty
acid profile. It contained more (by ca. 12–17%) n-3 fatty acids and less (by 2.89–5.46%) fatty
acids that adversely affect human health, compared with the other groups. Among essential fatty
acids, differences were noted with respect to CLA (+9.5–9.8%), LNA (+12.7–18.7%) and DHA
(+21–23%) to the advantage of the milk fat of primiparous cows.Celem podjętych badań było określenie wpływu kolejnej laktacji na profil kwasów
tłuszczowych tłuszczu mleka 42 wysokowydajnych krów: 15 pierwiastek, 15 w drugiej laktacji
i 12 w trzeciej laktacji. Oceniano ich wydajność mleczną i od 6. do 60. dnia laktacji co
pięć dni pobierano próbki mleka (łącznie 462), a następnie ekstrahowano tłuszcz i metodą chromatografii
gazowej określano profil 43 kwasów tłuszczowych. Krowy po trzecim wycieleniu
charakteryzowały się najwyższą wydajnością i wyprodukowały w laktacji 305-dniowej średnio
13 160 kg mleka. Pierwiastki produkowały natomiast mleko o najkorzystniejszym profilu kwasów
tłuszczowych. Zawierało ono więcej o 12–17% kwasów z grupy n-3 oraz o 2,89–5,46%
mniej kwasów o negatywnym oddziaływaniu na zdrowie człowieka. Spośród funkcjonalnych
kwasów tłuszczowych różnice na korzyść tłuszczu mleka pierwiastek dotyczyły głównie CLA
(+9,5–9,8%), LNA (+12,7–18,7%) i DHA (+21–23%)