ABSTRACT
Finger millet is the name commonly used to denote the crop Eleusine coracana. It is known as Ragi in many parts of India, which is an important member of the family of cereals. In fact, it is superior to many cereals like wheat and rice in terms of its micronutrient content and bioavailability. Several indigenous processing techniques may be applied to finger millets allowing it to be processed into various value-added products, which may be better in appearance, taste, flavor and acceptability. Development of value-added products that contain Ragi as one of their major components can be beneficial for food and nutrition security of Indians. Ragi may contribute to solving the issue of micronutrient deficiency and nutrition security as it is an important source of micronutrients and can be easily incorporated in various recipes and value-added products. It can therefore be a part of various nutritional programs to enhance the nutritional density of foods.
ABSTRACT
Resumen El lactosuero posee una gran cantidad de los componentes de la leche, sin embargo, una alta proporción del volumen generado se sigue tirando, provocando pérdida de nutrientes y problemas de contaminación. El objetivo del presente trabajo fue proveer información sobre las propiedades nutricionales, funcionales y biológicas del lactosuero, generado por la industria quesera artesanal, así como evidencias científicas recientes que sustentan, bajo distintos enfoques tecnológicos, el potencial de aprovechamiento, mediante su transformación o recuperación para adicionarle valor. Las oportunidades en la valorización del lactosuero, a través de la elaboración de diversos productos lácteos, como el requesón (queso de suero), bebidas fermentadas o con frutas, bebidas para deportistas, bebidas alcohólicas, mantequilla de suero, dulces, helados y paletas, reflejan el nicho de oportunidades para hacer la industria quesera artesanal más redituable. El cambio de paradigmas en los productores artesanales, en percibir al lactosuero como una fuente de co-productos para su recuperación, transformación y reincorporación a sus procesos, acorde a las capacidades tecnológicas de dicha industria, y no como un subproducto, reduciría las pérdidas de componentes de alto valor (e.g., proteína, lípidos y azúcares), trayendo consigo efectos benéficos, tanto ambientales como económicos.
Abstract Whey contains a high concentration of milk components. However, a high volume of it continues to be discarded to the environment, leading to a loss in nutrients and pollution problems. The objective of the present review is oriented to provide information on the nutritional, functional and biological properties of the whey generated by the artisanal cheese idustry. Furthermore, scientific evidence supporting the different opportunities for its valorization, revised under different technological approaches is included. The potential of whey valorization, through its recovery or transformation into value-added products, includes its use in a diversity of food products. Whey use includes the production of requesón (whey cheese), fermented beverages, fruit-flavored drinks, sports drinks, alcoholic beverages, whey buttermilk, ice-cream, candies and popsicles. The transformation of whey produced by the artisanal cheese industry, offer a niche of opportunities to make this industry more profitable. The reduction in loss of highly valuable components (e.g., protein, fat and lactose) by using whey, according to their technological capabilities, represents a suitable option to its valorization, by changing the perception of whey as a waste, but as a source of co-products. The recovery, transformation and reincorporation into the processes, would bring beneficial economic effects to artisanal producers and reduce the environmental impact caused by this industry.
ABSTRACT
Based on combing the value-added tax policy for public hospitals,it analyzed the tax burden influence of substituting the value-added tax for business tax to public hospitals.It pointed out that,in the case of the tax rate,the phenomenon of the tax burden did not decrease but increases to some degree occurs in public hospitals because the deductible input tax was less.In addition,it introduced the value-added tax related public hospital accountant course setting and the main accounting treatment under Government Accounting System,suggested that public hospitals should attach importance to the tax planning of value-added tax taxable items,detail cost,the corresponding expenditure of the taxable items and the corresponding expenses of tax-free income shall be separately accounted,to realize the matching of taxable income and cost,obtain the deductible value-added tax invoices of taxable behavior.
ABSTRACT
With the rapid development of Chinese materia medica (CMM) industry, ecological problems brought by CMM wastes in the process of industrialization of traditional Chinese medicine have become increasingly serious. This article analyzes the pattern of CMM wastes resource utilization deeply based on the externality theory of economics, theory of circular economy and value innovation. It comes up with trinity comprehensive utilization mode, which is the combination of extensive low utilization mode, conversion efficiency utilization mode, and high value-added utilization mode. Finally it puts forward specific measures in the process of industrialization of CMM waste resources development technology and resources management value-added.
ABSTRACT
To study the effect of value-added tax(VAT) based on the actual tax burden of public hospitals.It was found that the value-added tax burden rate varied,while the tax saving effect was undesirable.It suggested that the public hospitals should make efforts to curb the situation of "no reduction,but increase",and work well in tax planning.
ABSTRACT
Substituting the value-added tax for business tax was one of the main content of the current implementation of structural tax cutting.As the policy fully implemented,it put forward how to strengthen the management of public hospital in tax and accounting cohesion measures around the public hospital tax changes and the resulting effects.
ABSTRACT
Based on the hospital information system, the hospital value-added service platform is constructed.The paper intro-duces the design scheme of the platform, its functional modules, the design of the database, the implementation of the platform and its application prospect, points out that the platform can not only serve as the channel for the information exchange between doctors and pa-tients but also offer such value-added services as health consultation and illness tracking other than regular services.
ABSTRACT
The drug and medical consumables management center in Wuhu features the operational mechanism separating the decision-making power of drug purchasing,the executive power and the supervision power.This practice terminates the interest chain previously found between medicine suppliers with hospitals,pharmacies and doctors,creating the Wuhu Model of drug and medical service separation at public hospitals.The drug zero-profit policy reshapes the drug supply system and the existing compensation mechanism of public hospitals,further defining the Wuhu Model.This model is paving the way for the same reform to be carried out nationwide.