Ademir J. Petenate

Supercritical Fluid Extraction From Stevia Rebaudiana Bertoni Using Co2 And Co2 + Water: Extraction Kinetics And Identification Of Extracted Components

Stevia rebaudiana Bertoni contains glycosides, which are insoluble in carbon dioxide and soluble in mixtures of carbon dioxide and a polar solvent. The purpose of this work was to study the supercritical fluid extraction of these glycosides from stevia leaves using a two-step process: (i) CO2 extraction at 200 bar and 30 °C, and (ii) CO2+water extraction. The chemical compositions of the extracts were analyzed by GC-FID, GC-MS, TLC and HPLC. The overall extraction curves for the system stevia+CO2 had the typical shape and were successfully described by the Sovova’s model. Approximately 72% of the CO2-soluble compounds were recovered and the major compound was austroinulin. The system stevia+CO2+water behaved as expected at 10 and 16 °C and 120 and 250 bar but its behavior was unusual at 30 °C and 250 bar. The process removed approximately 50% of the original stevioside and about 72% of the rebaudioside A.

Extraction of the soluble material from the shells of the bacuri fruit (Platonia insignis Mart) with pressurized CO2 and other solvents

The extraction of soluble material from bacuri shells has been studied. The effects of pressure, temperature, particle size, static period and flow time were investigated for extraction with liquid carbon dioxide (LCO2). The yield and the composition of the extracts obtained with LCO2 were compared with those for extracts obtained with other techniques, such as LCO2 plus ethanol (LCO2-EtOH), supercritical CO2 (SCO2), steam distillation (SD), cold ethanol (C-EtOH), and Soxhlet extraction with ethanol (EtOH-So). The LCO2 and LCO2-EtOH extractions were performed at pressures of 63–70 bar, and temperatures of 16–21°C. The constituents isolated from the bacuri shell extracts were predominantly free fatty acids: palmitic, oleic, linoleic, α-linolenic, and stearic acids. In addition to these fatty acids, the LCO2-EtOH extracts contained caprylic and myristic acids, alcohols (linalool and 3,7-dimethyl oct-1-en-3,7-diol), and the phenol ether eugenol. The SCO2 extraction was performed at 200 bar and 50°C. The SCO2 extract had a composition similar to the LCO2 extract, but the α-linolenic acid was not present, although hydrocarbons such as β-bisabolene, and alcohols such as 3,7-dimethyl-1-octen-3,7-diol, linalool, and α-terpineol were identified. In the extract obtained by SD, only hydrocarbons (methyl benzene and 2-methyl heptane), alcohols (linalool and α-terpineol), and oxides (cis-linalool oxide and trans-linalool oxide) were identified. In the C-EtOH and EtOH-So extracts only trimethyl citrate was identified.

Caracterização físico-química, reológica e sensorial de queijos tipo Prato com teor reduzido de gordura

O objetivo deste trabalho foi caracterizar 3 marcas diferentes de queijos tipo Prato com teor reduzido de gordura, comercializados em Campinas - SP, quanto a sua composicao, proteolise, capacidade de derretimento, propriedades reologicas e aceitacao sensorial. Nao houve diferenca significativa (p > 0,05) na composicao dos queijos. A extensao e a profundidade de proteolise foram significativamente maiores (p < 0,05) ao final de 60 dias de armazenamento refrigerado para o queijo da marca B. Os queijos das marcas A e C se apresentaram menos macios e mais elasticos ao final de 60 dias de armazenamento refrigerado. Nos testes de aceitacao sensorial, o queijo da marca B obteve notas significativamente mais altas (p < 0,05) para os atributos sabor e impressao global, sendo que 70% dos consumidores certamente ou provavelmente comprariam esse queijo.

MODELO PARA MELHORIA DE PROCESSOS APLICADO NA GESTÃO DE CUSTOS

Assistance activities developed by non-profit entities are relevant for society. Therefore, State defines policies to motivate the maintenance and creation of non-governmental entities which contribute with their primordial purpose of collective well-being. By disregarding certain taxes to which it would be entitled, State enables those benefited entities to help better the underpriviledged. In the case of Beneficent Entities of Social Assistance (EBAS) which are the object of this study, State, besides granting them tax immunity, offers them exemption from social contributions. However, that exemption is conditioned by opting for the Certificate of Beneficent Entity of Social Assistance (CEAS), solely granted to the entity that – among other requirements — would apply annually at least twenty percent of its annual gross revenue to needy people, gratuitously. Consequently, EBAS need to opt either for the payment of social contributions or for the CEAS, accomplishing the necessary gratuitousness. Those situations generate new accounting elements which influence the EBAS property dynamics. Having said that, our study proposes a methodology to register and evidence property variations that happen in a beneficient entity, triggered by its option for the CEAS, in order to satisfy needs for information of the accounting services users. Keywords: Beneficient entities. Social assistance. Accounting Evidence.This research has investigated whether Brazilian open companies manage their results with the purpose of reducing their variability. The data encompassing the period from 1995 to 1999 were collected from the Economatica system. Some specific accounts’ effects were empirically controlled, verifying their impacts on the variability of results: depreciation expenses, provision for doubtful debtors and non-operational results are examples of monitored elements. The study has pointed out that, at the moment of deciding on expenses amount to be recognized, the concern with the reduction of variability of results is a conditioning factor. Taking these observations into account, one should be careful when analyzing adopted cost allocation methods, because they can be strategically defined to influence the accounting result. Keywords: Management. Accouting results. Brazilian open companies.This article has as its objective to present a study of the impact of tax costs of the investment destined to the expansion of a metallurgical plant in Brazil, compared with the tax load that would occur if such the investment were made in other countries, specifically, the USA, Canada and Chile. The study has been developed within the context of recognition that certain events which provoke effects upon the level of competitiveness of companies are beyond their action range. Among such events, the tax load, an integral element of government macroeconomic policies, has been considered in this study. The multiple case study method was used to measure the tax cost of a planned investment, contemplating the effective legislation in each of the examined countries. Results of the study allow concluding that, among the four countries under analysis, Brazil presents the largest tax cost, significantly greater than the other countries, which offer fiscal incentives, including a negative tax load. Among the remaining three countries, the company competitiveness has been favoured according to the following order: by Chile, the USA and Canada. Keywords: Capital goods. Tax cost. Competitiveness.The companies have always acted in order to maintain the best levels of productivity and the biggest competitive advantages with respect to market. Nowadays, when knowledge has been considered the fundamental element or resource in economy, it becomes necessary to conserve it, so that one could transfer it to the successors in case those who possess it now were no longer in the company. In this article, a product of a review and analysis of specialized literature, it is sought to present some aspects which shed light on why and how knowledge conservation and transfer (knowledge continuity management) are seen as strategy that enables costs to be reduced in organizations. To achieve this proposal, tentative answers will be given to the following questions: a) How can organizations conserve and transmit operating knowledge to maintain knowledge continuity?, b) Which are organizations’ costs when operating knowledge is created?, c) Why do conservation and transmission of operating knowledge become competitive advantage for organizations?, d) Why can knowledge conservation and transmission be seen as a strategy to reduce costs? Keywords: Knowledge conservation and transfer. Costs of operating knowledge creation. Costs reduction

Avaliação do rendimento do queijo tipo prato obtido por modificações no processo tradicional de fabricação

The objective of this research was to study the effect of the following modifications on the traditional manufacturing process of Prato cheese: use of milk concentrated by ultrafiltration (LCUF) up to a VCF=4:1; partial LCUF pre-fermentation; indirect curd cooking; on yield-(R), adjusted yield (RAJ) and fat (RGq) and protein (RPq) recovery on cheese, and comparison of the results with a standard cheese. Three processings with five treatments each were realized, respectively: treatment 1-(T1), without ultrafiltration; Treatment 2-(T2), ultrafiltration without LCUF pre-fermentation; Treatment 3-(T3), 10% LCUF pre-fermentation; Treatment 4-(T4), 20% LCUF pre-fermentation and direct curd heating; Treatment 5-(T5), 20% LCUF pre-fermentation and the only one indirect curd heating. It was realized composition, yield, and component recovery for all five treatments, and the results statistically evaluated. Treatments T2, T3, T4, and T5 presented lower values for R, RAJ and RGq, however, the pre-fermentation with indirect curd cooking presented a tendency of better values for RGq and RAJ. Lower yields and RGs possibly resulted from the fibrous structure presented by these curds as well as due to the difficulty on cutting and handling them.