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An Hsus Report: The Implications Of Farm Animal-Based Bioenergy Production, The Humane Society Of The United States

Impact of Animal Agriculture

As the current and potential impacts of climate change become more evident and increasingly urgent, entities such as governments, corporations, and non-governmental organizations (NGOs) are seeking out non-fossil fuelbased sources of energy to mitigate those effects. In addition, many governments are investigating ways to promote their own domestic energy sources as a result of rising oil prices. Bioenergy—made from recently living organic matter, such as plants, agricultural waste and crop residue, meat processing wastes, or farmed animals’ fats and manure—has quickly become one of the fastest growing, and controversial, alternative energy sources. Globally, production of biofuels, generally used for transport, …

Relationship Between Pre-Slaughter Stress Responsiveness And Beef Quality In Three Cattle Breeds, V. Muchenje, K. Dzama, M. Chimonyo, P. E. Strydom, J. G. Raats

Slaughter and Slaughtering Practices Collection

The relationship between stress responsiveness and beef quality of 40 Nguni, 30 Bonsmara and 30 Angus steers was determined. The L* values, pHu, cooking loss (CL) and Warner-Bratzler shear force (WBSF) were determined. Catecholamine levels were determined from urine samples collected at slaughter. Bonsmara steers had the highest (P < 0.05) levels of catecholamines with respective epinephrine, norepinephrine and dopamine concentrations of 10.8, 9.7 and 14.8 nmol/mmol. Nguni steers had the lowest (P < 0.05) levels of catecholamines, with respective catecholamine concentrations of 5.1, 4.3 and 4.0 nmol/mmol. In the Nguni steers, there were significant (P < 0.05) correlations between catecholamines and L* and between dopamine and tenderness in meat aged for two days (WBSF2). In the Bonsmara, dopamine was correlated (P < 0.05) pHu, WBSF2 and CL. No significant correlations were found in the Angus. Therefore the relationship between stress responsiveness and certain beef quality traits may not be similar in different breeds.

Effect Of Restricted Access Time To Pasture On Dairy Cow Milk Production, Grazing Behavior, And Dry Matter Intake, E. Kennedy, M. Mcevoy, J. P. Murphy, M. O'Donovan

Housing and Confinement of Farm Animals Collection

The objective of this experiment was to investigate the effect of restricting pasture access time on milk production and composition, body weight and body condition score change, dry matter intake, and grazing behavior of autumn calving dairy cows in midlactation. Fifty-two (19 primiparous and 33 multiparous) Holstein-Friesian dairy cows (mean calving date, August 17 ± 91.2 d) were randomly assigned to a 4-treatment (n = 13) randomized block design grazing study. The 4 grazing treatments were: (i) full-time access to pasture (22H; control), (ii) 9-h access to pasture (9H), (iii) two 4.5-h periods of access to pasture after both milkings …

The Welfare Of Cows In The Dairy Industry

Agribusiness Reports

More than 9 million cows compose the U.S. dairy herd. Repeated reimpregnation, short calving intervals, overproduction of milk, restrictive housing systems, poor nutrition, and physical disorders impair the welfare of the animals in industrial dairy operations. Once their productivity wanes, the cows are often weak as a result of high metabolic output. Typically, these “spent” dairy cows are culled and processed as ground beef. In their fragile end-of-production state, handling, transport, and slaughter raise additional welfare concerns.

The Welfare Of Sows Used For Breeding In The Pig Industry

Agribusiness Reports

The conditions afforded sows (adult female pigs) used for breeding on industrial pig production operations present a number of welfare problems. Sows are routinely confined in gestation and farrowing crates barely larger than their own bodies, where they are unable to turn around during their pregnancy and lactation periods, often in excess of 128 consecutive days. Behavioral abnormalities such as stereotypic bar-biting and aggression arise due to environmental deficiencies and restricted feeding regimens. Sows in large, industrial operations are also affected by a number of production-related diseases and suffer from higher mortality rates. A reevaluation of current confinement systems and …

Welfare Issues With Conventional Manual Catching Of Broiler Chickens And Turkeys

Agribusiness Reports

Approximately 9 billion chickens and 270 million turkeys are raised for meat annually in the United States. When these farmed birds reach market weight, they must be caught and crated for transport from production facilities to slaughter plants. Conventional manual catching results in severely compromised welfare. Birds experience stress and fear, and can be physically harmed, suffering bruises, broken bones, dislocated joints, and other injuries. Alternatives to conventional manual catching practices that improve bird welfare exist, including mechanical harvesters, gentle manual catching, and, for turkeys, herding into specially designed transport crates.

The Impact Of Industrialized Animal Agriculture On World Hunger

Agribusiness Reports

Of the world’s nearly 6.8 billion humans, almost 1 billion people are malnourished. Feeding half the world’s grain crop to animals raised for meat, eggs, and milk instead of directly to humans is a significant waste of natural resources, including fossil fuels, water, and land. Raising animals for food is also a major contributor to global warming, which is expected to further worsen food security globally. To meet the daily nutritional needs of a rapidly expanding population, the world’s human community, particularly in Western countries, must reduce its reliance on animal products and shift to a more plant-based diet.

The Implications Of Farm Animal-Based Bioenergy Production

Agribusiness Reports

As the current and potential impacts of climate change become more evident and increasingly urgent, entities such as governments, corporations, and non-governmental organizations (NGOs) are seeking out non-fossil fuelbased sources of energy to mitigate those effects. In addition, many governments are investigating ways to promote their own domestic energy sources as a result of rising oil prices. Bioenergy—made from recently living organic matter, such as plants, agricultural waste and crop residue, meat processing wastes, or farmed animals’ fats and manure—has quickly become one of the fastest growing, and controversial, alternative energy sources. Globally, production of biofuels, generally used for transport, …

Le Rôle De L’Émotion Dans La Prise De Décision Intuitive: Zoom Sur Les Réalisateurs-Décideurs En Période De Tournage, Jean-François Coget, Christophe Haag, Annabel-Mauve Bonnefous

Management, HR and Information Systems

La plupart des chercheurs s'accordent sure le fait que l'emotion est une caractéristique essentielle de la prise de décision intuitive (PDI), mais rares sont ceux qui ont étudié le phénomène de façon empirique. De ce fait, on ne sait pas précisément comment l’émotion interagit avec le processus de prise de décision. Cet article se propose de commencer à élucider le rôle de l’émotion dans la PDI par une étude empirique de type exploratoire portant sur les réalisateurs de cinéma en période de tournage. Les résultats de l’étude montrent que la PDI peut être influencée par trois types d’émotions : les …

Designing For Agility As An Organizational Capability: Learning From A Software Development Firm, James Sena, Jean-Francois Coget, A.B. (Rami) Shani

Management, HR and Information Systems

The purpose of this paper is to investigate the nature of agility in an organizational setting-- how a software development firm (SDF) developed, maintained and enhanced agility as it changed from a developer of experimental prototypes to a product-based provider. Qualitative approach based on extensive interviews and on-site observations at two points in time separated by a five-year interval. Agility mechanisms tend to be dynamic and evolve over time. At time 1, SDF achieved agility by adopting a formal platform-based product design and an informal, organic organizational structure. By time 2, SDF had adopted a modular-based product design and a …

The Influence Of Affect, Attitude And Usefulness In The Acceptance Of Telemedicine Systems, Soussan Djamasbi,, Ann L. Fruhling, Eleanor T. Loiacono

Information Systems and Quantitative Analysis Faculty Publications

Grounded in current theories of affect this study examines the role positive and negative moods play on the acceptance of a specialized telemedicine system for microbiology consultation and diagnostics, referred to as telepathology. From a laboratory experiment using microbiology laboratory assistants, the notion that healthcare users’ attitude is an important factor in the acceptance behavior of a healthcare information system is supported. A regression analysis of the data revealed the need to tailor the IS Technology Acceptance Model for the healthcare field. Specifically, our results show that ease of use which is thought to be a main antecedent of end-user …

Teaching Freshman Business Students Ethics: A Case Study, John Koeplin

Accounting

Making ethical decisions is important for both personal and business situations. This case study suggests a different approach to educating business students about ethics and personal character. By exposing beginning business students to personal and business dilemmas, requiring reflection papers on their experiences, debating business and political issues, and through other activities such as discussion various business ethical dilemmas, students will become more sensitive to ethical issues and ideally see character development as something directly related to their studies. Additionally, by having students take this course in their first year of undergraduate studies, this will affect the context and experience …

The Lookup Technique To Replace Nested-If Formulas In Spreadsheet Programming, Thomas A. Grossman Jr., O Ozluk, J Gustavson

Business Analytics and Information Systems

Spreadsheet programmers often implement contingent logic using a nested-IF formula even though this technique is difficult to test and audit and is believed to be risky. We interpret the programming of contingent logic in spreadsheets in the context of traditional computer programming. We investigate the “lookup technique” as an alternative to nested-IF formulas, describe its benefits for testing and auditing, and define its limitations. The lookup technique employs four distinct principles: 1) make logical tests visible; 2) make outcomes visible; 3) make logical structure visible; and 4) replace a multi-function nested-IF formula with a single-function lookup formula. It can be …

Introducing Information Systems Through A Digital Business Course: The New Web-Centric Skill Set For Business Majors, Jonathan P. Allen

Entrepreneurship, Innovation, and Strategy

Current approaches to the introductory Information Systems (IS) course focus on IT literacy, and developing skills using PC-centric office software. In this paper, we propose a new set of web-centric digital business skills that can be taught to all business majors. We report on three years of experience with a new set of classes that teach non-technical students how to launch, test, and promote their own business websites without programming, using primarily open source software and low-cost web hosting. A digital business focus makes IS relevant to all business majors by allowing students to develop a real product or service, …

Consumer Behavior And The Regulation Of Consumer Financial Services, Karl Boedecker, Laurie Lucas

Economics, Law, and International Business

No abstract provided.

Winning, Running, And Renewing The Outsourcing Contracts, Z Perunovic, M Christoffersen, Robert Mefford

Finance

The paper explores how vendors deploy competences and capabilities across the outsourcing process in order to win, run, and renew outsourcing contracts. The results of a multiple-case study of three contract electronics manufacturers (CEMs) show that different combinations of capabilities are required for a vendor to win, run, and renew outsourcing contracts. Permanent capabilities are constantly present across the process, while temporary capabilities, depending on customer requirements, can be added or removed from the portfolio of capabilities.

A Review Of Academic Literature On Internal Control Reporting Under Sox, Arnold Schneider, Audrey A. Gramling, Dana R. Hermanson, Zhongxia Shelly Ye

Faculty Articles

Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) mandates reporting on the effectiveness of internal control over financial reporting (ICFR) by public company management and auditors. Such reporting began for fiscal years ended Nov 15, 2004 for accelerated filers and is scheduled to be fully implemented for non-accelerated filers in mid-2010. Section 404(a) of SOX requires public company management to include an assessment of the effectiveness of the company's ICFR in its annual internal control report, and Section 404(b) requires attestation by the company's auditor. The authors review the literature on internal control reporting under both Sections 302 and …

The Impact Of Diversification On Bank Holding Company Performance, Chinpiao Liu

ETD Archive

Bank holding companies (BHCs) are hypothesized to achieve potential portfolio and synergistic benefits through various forms of diversification. On the other hand, diversification can generate new managerial problems or agency costs. This dissertation examines five issues. 1) Do all the various forms of diversification have the same favorable/unfavorable effects on BHCs' performance?, 2) Are there any interaction effects among the various types of diversification?, 3) Since the business strategies of large BHCs are different from those of small BHCs, do the diversification effects vary by size?, 4) How did diversification impact BHC performance during the 2007-2008 financial crisis?, and 5) …

Ua30/1/2 Planning, Design & Construction Building File, Wku Archives

WKU Archives Collection Inventories

Records created during the construction and renovation of buildings at WKU.

Cpa Expert 2009 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Cpa Expert 2009 Spring, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Determinants Of Debt And Dividend Decisions: Trade-Off Vs Pecking Order, Caitlin A. Farrell

Theses & Honors Papers

This study tests the trade-off and pecking order theories about the dividend and debt decisions for stock firms. The decision of a firm to use debt to finance investment opportunities is important since the firm's choice between debt or equity determines the optimal capital structure. Under the trade-off theory, there is some optimal balance between debt and equity, and the firm will use debt until the cost of taking on more debt is more expensive than the cost of issuing equity. The firm uses internal fonds first under the pecking order theory, and then if more financing is needed, the …

Exploring A New Financial Paradigm In Social Investment, Arthur R. Wood

Social Space

The business sector can be more involved in financing the work of the social sector. Arthur R. Wood makes his case through the sanitation issue and shares Ashoka’s plans in paving the way for more collaboration between the social and business sectors.

Identifying Pre-Retirees For Bridge Employment: Factors That Influence Post-Retirement Employment Decisions, Sharon Kendrick, Melody L. Wollan

Faculty Research & Creative Activity

In a field study of 387 pre-retirees, four factors are demonstrated to be important as tools to aid Human Resource Managers and managers in predicting and influencing employees to consider participation in bridge employment: education levels of pre-retirees, training opportunities offered, role support from others (of particular importance supervisors and coworkers), and work family balance issues. Additionally, our findings draw attention to the importance of employment status (part-time versus full-time) and the number of years to retirement in predicting pre-retirees’ intentions to work in bridge employment.

Review Of John Stuart Mill: Victorian Firebrand, Mark Donoghue

Business Papers and Journal Articles

John Stuart Mill: Victorian Firebrand opens in St James Park, on a warm summer’s morning, with the teenage Mill striding to his office in Leadenhall Street in the financial heart of the City of London. Suddenly, Mill’s attention is caught by a small bundle abandoned beneath an oak tree. Curious, Mill kneels down beside it and unwraps the layers of soiled blankets only to discover a dead, newborn baby. This grisly experience remained etched in Mill’s mind for the duration of his life and was perhaps formative in shaping his views on the twin rights of life and liberty.

[Extract …

Review Of J.S.Mill Revisited: Biographical And Political Explorations, Mark Donoghue

Business Papers and Journal Articles

The commemorative John Stuart Mill bicentennial conference held at University College London in June 2006 has generated renewed interest in the life and work of this notable Victorian personality. In this latest offering, Bruce Kinzer, the veteran of several scholarly works focusing on various aspects of Mill's political thought, has presented his latest deliberations in a work that focuses on two important and overlapping subjects: the first group of chapters cover certain familiar biographical themes relating strictly to Mill's formative years while the latter half of the book dclves into various facets of Mill's political thought and activities in relation …

Uncompensated Care Cost: A Pilot Study Using Hospitals In A Texas County, Alberto Coustasse, Andrea L. Lorden, Vishal Nemarugommula, Karan P. Singh

Management Faculty Research

The financial ramifications of uncompensated care cost (UCC) on the healthcare industry have been difficult to quantify. With the lack of a standardized definition of uncompensated care and the need to account for the uninsured, indigent, and immigrant populations, the authors identified $190 million of UCC from Southwestern border hospitals for emergency room treatment of undocumented immigrants and $934 million of uncompensated care charges for 23 hospitals in a Texas county, which translated to $353 million of UCC. Although lawmakers passed the Medicare Prescription Drug Improvement and Modernization Act (2003) to address the growing imbalance, the shortfall of funds highlights …

Quantitative Evaluation On Indigent Criminal Defense Funding, Ralph E. Mckinney, Lawrence P. Shao

Management Faculty Research

This article takes a quantitative approach to build upon McKinney and Shao's (2008) qualitative contribution concerning resource a/location of indigent criminal defense programs. By compating public funds of multiple societies over time, we are able to add important knowledge surrounding property rights valuations using a new concept called GDP Indexed Purchasing Power Parity. The findings of this study show that GDP-PPP provides for better indigent criminal defense analysis than per capita figures.

Towards The Sustainable Supply Chain Of The Future, Edward Sweeney, Daniel Park

Books/Book chapters

A working definition of supply chain management (SCM) – the Four Fundamentals
– was introduced in Chapter 1. This final chapter reflects on this
definition in the light of the detailed issues introduced in each subsequent
chapter. It provides a framework for looking ahead and identifying a
number of key emerging challenges that are likely to play a significant role
in the design and management of the economically, socially and environmentally
sustainable supply chain architectures of the future.

Accounting Conservatism In International Financial Reporting Standards And U.S. Generally Accepted Accounting Principles, Hang Minh Pham

Inquiry: The University of Arkansas Undergraduate Research Journal

During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world. Today, over 100 countries have adopted International Financial Reporting Standards (IFRS) as their primary accounting system. The European Union required the use of IFRS in 2005. In the U.S., the Securities and Exchange Commission is considering the adoption of IFRS in 2014. IFRS and U.S. Generally Accepted Accounting Principles (GAAP) are different in many …