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 18 months of age. One half of 32 young bulls were castrated at 2 or 3 weeks of age. Starting at 7 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

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%)