Search results for: Jamun beverage
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 111

Search results for: Jamun beverage

51 Bioaccessibility of Vitamin A Nanoemulsion: Influence of Carrier Oil and Surfactant Concentration

Authors: R. N. Astya, E. S. Nugraha, S. P. Nurheni, Hoerudin

Abstract:

Vitamin A deficiency remains to be among the major malnutrition problems in Indonesia. Vitamin A is a fat-soluble vitamin which renders it difficult to be fortified in water-based foods and beverages. Furthermore, its low solubility and stability in aqueous system may limit its bioaccessibility in the gastrointestinal tract. Nanoemulsification of vitamin A may solve these problems. The objective of this study was to investigate bioaccessibility of vitamin A (retinyl palmitate/RP) nanoemulsion as influenced by two types of carrier oil (Virgin Coconut Oil/VCO and corn oil/CO) and surfactant concentrations (polysorbate 20/Tween 20 3% and 6%). Oil in water (o/w) nanoemulsions of vitamin A was produced through a combination of high shear-high pressure homogenization technique. The results showed that RP-VCO nanoemulsions were 121.62 nm (3%) and 115.40 (6%) nm in particle size, whereas RP-CO nanoemulsions were 154.72 nm (3%) and 134.00 nm (6%) in particle size. As for VCO nanoemulsions, the bioaccessibility of vitamin A was shown to be 89.84% and 55.32%, respectively. On the other hand, CO nanoemulsions produced vitamin A bioaccessibility of 53.66% and 44.85%, respectively. In general, VCO nanoemulsions showed better bioaccessibility of vitamin A than CO nanoemulsions. In this study, RP-VCO nanoemulsion with 3% Tween 20 had the highest ζ-potential value (-26.5 mV) and produced the highest bioaccessibility of vitamin A (89.84%, P<0.05). Additionally, the vitamin A nanoemulsion was stable even for after a week of freeze and thaw treatment. Following the freeze and thaw treatment, the vitamin A nanoemulsion showed good stability without aggregation and separation. These results would be useful for designing effective vitamin A delivery systems for food and beverage applications.

Keywords: bioaccessibility, carrier oil, surfactant, vitamin A nanoemulsion

Procedia PDF Downloads 245
50 Challenge Based Learning Approach for a Craft Mezcal Kiln Energetic Redesign

Authors: Jonathan A. Sánchez Muñoz, Gustavo Flores Eraña, Juan M. Silva

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Mexican Mezcal industry has reached attention during the last decade due to it has been a popular beverage demanded by North American and European markets, reaching popularity due to its crafty character. Despite its wide demand, productive processes are still made with rudimentary equipment, and there is a lack of evidence to improve kiln energy efficiency. Tec21 is a challenge-based learning curricular model implemented by Tecnológico de Monterrey since 2019, where each formation unit requires an industrial partner. “Problem processes solution” is a formation unity designed for mechatronics engineers, where students apply the acquired knowledge in thermofluids and apply electronic. During five weeks, students are immersed in an industrial problem to obtain a proper level of competencies according to formation unit designers. This work evaluates the competencies acquired by the student through qualitative research methodology. Several evaluation instruments (report, essay, and poster) were selected to evaluate etic argumentation, principles of sustainability, implemented actions, process modelling, and redesign feasibility.

Keywords: applied electronic, challenge based learning, competencies, mezcal industry, thermofluids

Procedia PDF Downloads 105
49 Customer Experience Management in Food and Beverage Outlet at Indian School of Business: Methodology and Recommendations

Authors: Anupam Purwar

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In conventional consumer product industry, stockouts are taken care by carrying buffer stock to check underserving caused by changes in customer demand, incorrect forecast or variability in lead times. But, for food outlets, the alternate of carrying buffer stock is unviable because of indispensable need to serve freshly cooked meals. Besides, the food outlet being the sole provider has no incentives to reduce stockouts, as they have no fear of losing revenue, gross profit, customers and market share. Hence, innovative, easy to implement and practical ways of addressing the twin problem of long queues and poor customer experience needs to be investigated. Current work analyses the demand pattern of 11 different food items across a routine day. Based on this optimum resource allocation for all food items has been carried out by solving a linear programming problem with cost minimization as the objective. Concurrently, recommendations have been devised to address this demand and supply side problem keeping in mind their practicability. Currently, the recommendations are being discussed and implemented at ISB (Indian School of Business) Hyderabad campus.

Keywords: F&B industry, resource allocation, demand management, linear programming, LP, queuing analysis

Procedia PDF Downloads 119
48 Assessment of Different Industrial Wastewater Quality in the Most Common Industries in Kuwait

Authors: Mariam Aljumaa

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Industrial wastewater has been increased rapidly in the last decades, however, the generated wastewater is not treated properly on site before transfer it to the treatment plant. In this study, the most common industries (dairy, soft drinks, detergent, and petrochemical) has been studied in term of wastewater quality. The main aim of this study is to characterize and evaluate the quality of the most common industrial wastewater in Kuwait. Industrial wastewater samples were collected from detergents, dairy, beverage, and petrochemical factories. The collected wastewater samples were analyzed for temperature, EC, pH, DO, BOD, COD, TOC, TS, TSS, volatile suspended solids (VSS), total volatile solids (TVS), NO2, NO3, NH3, N, P, K, CaCO3, heavy metals, Total coliform, Fecal coliform, and E.coli bacteria. The results showed that petrochemical industry has the highest concentration of organic and nutrients, followed by detergents wastewater, then dairy, and finally, soft drink wastewater. Regarding the heavy metals, the results showed that dairy wastewater had the highest concentration, specifically in Zinc, Arsenic, and Cadmium. In term of biological analysis, the dairy industry had the highest concentration of total coliform, followed by soft drinks industry, then shampoo industry, and finally petrochemical industry.

Keywords: industrial wastewater, characterization, heavy metals, wastewater quality

Procedia PDF Downloads 71
47 The Comparation of Limits of Detection of Lateral Flow Immunochromatographic Strips of Different Types of Mycotoxins

Authors: Xinyi Zhao, Furong Tian

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Mycotoxins are secondary metabolic products of fungi. These are poisonous, carcinogens and mutagens in nature and pose a serious health threat to both humans and animals, causing severe illnesses and even deaths. The rapid, simple and cheap detection methods of mycotoxins are of immense importance and in great demand in the food and beverage industry as well as in agriculture and environmental monitoring. Lateral flow immunochromatographic strips (ICSTs) have been widely used in food safety, environment monitoring. Forty-six papers were identified and reviewed on Google Scholar and Scopus for their limit of detection and nanomaterial on Lateral flow immunochromatographic strips on different types of mycotoxins. The papers were dated 2001-2021. Twenty five papers were compared to identify the lowest limit of detection of among different mycotoxins (Aflatoxin B1: 10, Zearalenone:5, Fumonisin B1: 5, Trichothecene-A: 5). Most of these highly sensitive strips are competitive. Sandwich structure are usually used in large scale detection. In conclusion, the mycotoxin receives that most researches is aflatoxin B1 and its limit of detection is the lowest. Gold-nanopaticle based immunochromatographic test strips has the lowest limit of detection. Five papers involve smartphone detection and they all detect aflatoxin B1 with gold nanoparticles. In these papers, quantitative concentration results can be obtained when the user uploads the photograph of test lines using the smartphone application.

Keywords: aflatoxin B1, limit of detection, gold nanoparticle, lateral flow immunochromatographic strips, mycotoxins

Procedia PDF Downloads 179
46 Coffee Consumption: Predictors, Prevalence, Awareness, and Trend among Saudi University Students

Authors: Nasiruddin Khan, Hanan A. Alfawaz, Sobhy M. Yakout, Malak N. K. Khattak, Amani A. Alsaikhan, Areej A. Almousa, Taghreed A. Alsuwailem, Taghreed M. Almjlad, Nada A. Alamri, Sahar G. Alshammari, Nasser M. Al-Daghri

Abstract:

The consumption of coffee as a beverage is increasing in every part of the world. However, its excessive intake might exert negative effects. Our objective was to demonstrate the prevalence and awareness of coffee consumption among Saudi students and its determinants among this section of the population. Nine hundred thirty female students participated from various departments of King Saud University in a survey-based study using a face-to-face interview. The study demonstrates a high prevalence of coffee consumption (88.2%) among students in the Riyadh region. Certain situations such as exams were associated with increased frequency of coffee intake combined with unhealthy dietary habits of adding other ingredients such as sugar and spices in amount more than needed. Unmarried and fresh year students with high academic grades were associated with higher coffee consumption. The main determinants of coffee consumption among university students were high BMI and increased family income level. Continued awareness and basic knowledge, along with understanding the importance of reading food labels, should be provided to young generations. The university students must be cautioned to limit excessive coffee consumption and maintain healthy dietary habits.

Keywords: academic performance, BMI, coffee, health awareness

Procedia PDF Downloads 172
45 Seasonal Variation of the Essential Oils of Foeniculum vulgare Miller and Carum carvi L. Cultivated in Algerian Sahara

Authors: K. Fyad, A. Cheriti, Y. Bourmita, N. Belboukhari

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Many industries are involved by using essential oils such as food, flavour, and beverage, pharmaceutical, cosmetic and fragrance. Apiaceae species are usually herbs, rarely schrubs characterized particularly by its inflorescence typical umbel. Many species of this family have been widely used in folk medicine throughout the world. The most characteristic natural compounds in this family are the essential oils secreted in schizogenous canals in all organs with remarkable variability chemical composition. As a part of our investigation into medicinal plants growing in Algerian Sahara. In this study, we investigate the chemical composition of the essential oils extracted from two Apiaceae species: Foeniculum vulgare Miller and Carum carvi L cultivated in the Sahara. The plants were selected on the basis of their use by local people to treat infectious diseases as determined in our previous ethnopharmacological study. Wild samples of Foeniculum vulgare Miller and Carum carvi L cultivated in an experimental field at the university. The harvest was made during the year 2011 according to the growth cycle stage of the plants. The essential oils of different fresh aerial parts, obtained by hydrodistillation were analysed by GC. The results showed that the essential oils yields are not uniform among the different cycle stage. The percentage of components is significantly affected by the harvesting period of the plant material.

Keywords: essential oils, Apiaceae, growth cycle, Sahara, GC

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44 Employee Engagement

Authors: Jai Bakliya, Palak Dhamecha

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Today customer satisfaction is given utmost priority be it any industry. But when it comes to hospitality industry this applies even more as they come in direct contact with customers while providing them services. Employee engagement is new concept adopted by Human Resource Department which impacts customer satisfactions. To satisfy your customers, it is necessary to see that the employees in the organisation are satisfied and engaged enough in their work that they meet the company’s expectations and contribute in the process of achieving company’s goals and objectives. After all employees is human capital of the organisation. Employee engagement has become a top business priority for every organisation. In this fast moving economy, business leaders know that having a potential and high-performing human resource is important for growth and survival. They recognize that a highly engaged manpower can increase innovation, productivity, and performance, while reducing costs related to retention and hiring in highly competitive talent markets. But while most executives see a clear need to improve employee engagement, many have yet to develop tangible ways to measure and tackle this goal. Employee Engagement is an approach which is applied to establish an emotional connection between an employee and the organisation which ensures the employee’s commitment towards his work which affects the productivity and overall performance of the organisation. The study was conducted in hospitality industry. A popular branded hotel was chosen as a sample unit. Data were collected, both qualitative and quantitative from respondents. It is found that employee engagement level of the organisation (Hotel) is quite low. This means that employees are not emotionally connected with the organisation which may in turn, affect performance of the employees it is important to note that in hospitality industry individual employee’s performance specifically in terms of emotional engagement is critical and, therefore, a low engagement level may contribute to low organisation performance. An attempt to this study was made to identify employee engagement level. Another objective to take this study was to explore the factors impeding employee engagement and to explore employee engagement facilitation. While in the hospitality industry where people tend to work for as long as 16 to 18 hours concepts like employee engagement is essential. Because employees get tired of their routine job and in case where job rotation cannot be done employee engagement acts as a solution. The study was conducted at Trident Hotel, Udaipur. It was conducted on the sample size of 30 in-house employees from 6 different departments. The various departments were: Accounts and General, Front Office, Food & Beverage Service, Housekeeping, Food & Beverage Production and Engineering. It was conducted with the help of research instrument. The research instrument was Questionnaire. Data collection source was primary source. Trident Udaipur is one of the busiest hotels in Udaipur. The occupancy rate of the guest over there is nearly 80%. Due the high occupancy rate employees or staff of the hotel used to remain very busy and occupied all the time in their work. They worked for their remuneration only. As a result, they do not have any encouragement for their work nor they are interested in going an extra mile for the organisation. The study result shows working environment factors including recognition and appreciation, opinions of the employee, counselling, feedback from superiors, treatment of managers and respect from the organisation are capable of increasing employee engagement level in the hotel. The above study result encouraged us to explore the factors contributed to low employee engagement. It is being found that factors such as recognition and appreciation, feedback from supervisors, opinion of the employee, counselling, feedback from supervisors, treatment from managers has contributed negatively to employee engagement level. Probable reasons for the low contribution are number of employees gave the negative feedback in accordance to the factors stated above of the organisation. It seems that the structure of organisation itself is responsible for the low contribution of employee engagement. The scope of this study is limited to trident hotel situated in the Udaipur. The limitation of the study was that that the results or findings were only based on the responses of respondents of Trident, Udaipur. And so the recommendations were also applicable in Trident, Udaipur and not to all the like organisations across the country. Through the data collected was further analysed, interpreted and concluded. On the basis of the findings, suggestions were provided to the hotel for improvisation.

Keywords: human resource, employee engagement, research, study

Procedia PDF Downloads 292
43 Information Technology Impacts on the Supply Chain Performance: Case Study Approach

Authors: Kajal Zarei

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Supply chain management is becoming an increasingly important issue in many businesses today. In such circumstances, a number of reasons such as management deficiency in different segments of the supply chain, lack of streamlined processes, resistance to change the current systems and technologies, and lack of advanced information system have paved the ground to ask for innovative research studies. To this end, information technology (IT) is becoming a major driver to overcome the supply chain limitations and deficiencies. The emergence of IT has provided an excellent opportunity for redefining the supply chain to be more effective and competitive. This paper has investigated the IT impact on two-digit industry codes in the International Standard Industrial Classification (ISIC) that are operating in four groups of the supply chains. Firstly, the primary fields of the supply chain were investigated, and then paired comparisons of different industry parts were accomplished. Using experts' ideas and Analytical Hierarchy Process (AHP), the status of industrial activities in Kurdistan Province in Iran was determined. The results revealed that manufacturing and inventory fields have been more important compared to other fields of the supply chain. In addition, IT has had greater impact on food and beverage industry, chemical industry, wood industry, wood products, and production of basic metals. The results indicated the need to IT awareness in supply chain management; in other words, IT applications needed to be developed for the identified industries.

Keywords: supply chain, information technology, analytical hierarchy process, two-digit codes, international standard industrial classification

Procedia PDF Downloads 263
42 Water and Beverage Consumption among Children and Adolescents in Tehran Metropolitan City of Iran

Authors: Mitra Abtahi, Esmat Nasseri, Morteza Abodllahi

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Introduction: Adequate hydration is necessary for proper physical and mental function. The aim of this study is to determine the consumption of water and all other beverages in children (8-13 years) and adolescents (14-17 years) in Tehran metropolitan city of Iran. Materials and Methods: In this cross-sectional study, 455 children (8-13 years) and 334 adolescents (14-17 years) were retrieved from north, center, and south of Tehran (18 schools). Instrument for data collection consisted of a “demographic and general health” questionnaire and a “7-day fluid record”. Data analyses were performed with SPSS 16 software. Results: The mean total consumption of fluids in school children was 1302 ± 500.6 ml/day. The highest mean intakes were observed for water (666 ± 398 ml/day), followed by milk (239 ± 183 ml/day), regular soft beverages (RSB) (188 ± 148 ml/day), and juices (60 ± 74 ml/day). Water, hot drinks (mainly tea) and soft drinks intake was significantly more in boys than girls. A significantly lower intake of milk and a higher intake of RSB and hot beverages (mainly tea) have been seen among adolescents compared to children. Conclusion: The most important finding is that mean fluid intake of children and adolescents does not meet international adequate intake references for water and fluids. This finding may suggest the necessity of development of the local references. To improve fluid intake habits of children and adolescents, relevant policy making and actions are warranted.

Keywords: adolescents, beverages, children, water

Procedia PDF Downloads 156
41 Sustainable Packaging and Consumer Behavior in a Customer Experience: A Neuromarketing Perspective

Authors: Francesco Pinci

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This study focuses on sustainability and consumer behavior in relation to packaging aesthetics. It investigates the significance of product packaging as a potent marketing tool with a specific emphasis on commercially available pasta as a case study. The research delves into the visual components of packaging, encompassing aspects such as color, shape, packaging material, and logo design. The findings of this study hold particular relevance for food and beverage companies as they seek to gain a comprehensive understanding of the factors influencing consumer purchasing decisions. Furthermore, the study places a significant emphasis on the sustainability aspects of packaging, exploring how eco-friendly and environmentally conscious packaging choices can impact consumer preferences and behaviors. The insights generated from this research contribute to a more sustainable approach to packaging practices and inform marketers on the effective integration of sustainability principles in their branding strategies. Overall, this study provides valuable insights into the dynamic interplay between aesthetics, sustainability, and consumer behavior, offering practical implications for businesses seeking to align their packaging practices with sustainable and consumer-centric approaches. In this study, packaging designs and images from the website of Eataly US.Eataly is one of the leading distributors of authentic Italian pasta worldwide, and its website serves as a rich source of packaging visuals and product representations. By analyzing the packaging and images showcased on the Eataly website, the study gained valuable insights into consumer behavior and preferences regarding pasta packaging in the context of sustainability and aesthetics.

Keywords: consumer behaviour, sustainability, food marketing, neuromarketing

Procedia PDF Downloads 89
40 Human Quality Treatment and Organizational Growth: The Principle of Respect at Nestle Nigeria

Authors: Rose Ogbechie, Nicholas Anakwue

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In recent times, research has centered, in the area of Business Ethics, on the issue of human quality treatment (HQT), regarding the way people are dealt with, in organizations, taking into cognizance, respect for the dignity of the human person, as well as, the rights and responsibilities of the corporate individual. As such, the principle of respect is an essential ethical principle that should govern professional relationships in the workplace. There is a prevailing myth in the Nigerian business space, that to drive business success, business leadership must coerce and drive people, oftentimes, beyond comfort to meet work expectations. This has, most times, necessitated abuses and insults on subordinates in the workplace, and instituted a rigid hierarchy of management in business relationships. Nestlé Nigeria, one of the largest foods and beverage companies in Africa, provides a contrast to this myth in their success heuristic. Over the years in Nigeria, the company has registered significant successes in the Nigerian Fast-Moving Consumer Goods (FMCG) Market, with stellar performances year-on-year, and a high-penetration rate of its products in the Nigerian consumer space. At the heart of the FMCG giant’s success and culture is the principle of respect—respect for stakeholders, respect for all peoples, respect for cultures, respect for the environment. Utilizing qualitative research methods, through interviews and focus group discussions with Nestlé’s stakeholders, this paper explores the ethical principle of respect, and how, through it, human quality treatment influences positively organizational growth.

Keywords: human quality treatment, respect, Nestlé Nigeria, FMCG, organizational growth

Procedia PDF Downloads 94
39 Strength Properties of Cement Mortar with Dark Glass Waste Powder as a Partial Sand Replacement

Authors: Ng Wei Yan, Lim Jee Hock, Lee Foo Wei, Mo Kim Hung, Yip Chun Chieh

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The burgeoning accumulation of glass waste in Malaysia, particularly from the food and beverage industry, has become a prominent environmental concern, with disposal sites reaching saturation. This study introduces a distinct approach to addressing the twin challenges of landfill scarcity and natural resource conservation by repurposing discarded glass bottle waste into a viable construction material. The research presents a comprehensive evaluation of the strength characteristics of cement mortar when dark glass waste powder is used as a partial sand replacement. The experimental investigation probes the density, flow spread diameter, and key strength parameters—including compressive, splitting tensile, and flexural strengths—of the modified cement mortar. Remarkably, results indicate that a full replacement of sand with glass waste powder significantly improves the material's strength attributes. A specific mixture with a cement/sand/water ratio of 1:5:1.24 was found to be optimal, yielding an impressive compressive strength of 7 MPa at the 28-day mark, accompanied by a favourable 200 mm spread diameter in flow table tests. The findings of this study underscore the dual benefits of utilizing glass waste powder in cement mortar: mitigating Malaysia's glass waste dilemma and enhancing the performance of construction materials such as bricks and concrete products. Consequently, the research validates the premise that increasing the incorporation of glass waste as a sand substitute promotes not only environmental sustainability but also material innovation in the construction industry.

Keywords: glass waste, strength properties, cement mortar, environmental friendly

Procedia PDF Downloads 41
38 Culturable Microbial Diversity of Agave Artisanal Fermentations from Central Mexico

Authors: Thalía Moreno-García Malo, Santiago Torres-Ríos, María G. González-Cruz, María M. Hernández-Arroyo, Sergio R. Trejo-Estrada

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Agave atrovirens is the main source of agave sap, the raw material for the production of pulque, an artisanal fermented beverage, traditional since prehispanic times in the highlands of central Mexico. Agave sap is rich in glucose, sucrose and fructooligosaccharides, and strongly differs from agave syrup from A. tequilana, which is mostly a high molecular weight fructan. Agave sap is converted into pulque by a highly diverse microbial community which includes bacteria, yeast and even filamentous fungi. The bacterial diversity has been recently studied. But the composition of consortia derived from directed enrichments differs sharply from the whole fermentative consortium. Using classical microbiology methods, and selective liquid and solid media formulations, either bacterial or fungal consortia were developed and analyzed. Bacterial consortia able to catabolize specific prebiotic saccharides were selected and preserved for future developments. Different media formulations, selective for bacterial genera such as Bifidobacterium, Lactobacillus, Pediococcus, Lactococcus and Enterococcus were also used. For yeast, specific media, osmotic pressure and unique carbon sources were used as selective agents. Results show that most groups are represented in the enrichment cultures; although very few are recoverable from the whole consortium in artisanal pulque. Diversity and abundance vary among consortia. Potential bacterial probiotics obtained from agave sap and agave juices show tolerance to hydrochloric acid, as well as strong antimicrobial activity.

Keywords: Agave, pulque, microbial consortia, prebiotic activity

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37 Evaluation of Goji By-Product as a Value-Added Ingredient for the Functional Food Industry

Authors: Sanaa Ragaee, Paragyani Bora, Wee Teng Tan, Xin Hu

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Goji berry (Lycium barbarum) is a member of the family Solanaceae which is grown widely in China, Tibet, and other parts of Asia. Its fruits are 1–2 cm-long, bright orange-red ellipsoid berries and it has a long tradition as a food and medicinal plant. Goji berries are believed to boost immune system properties. The berries are considered an excellent source of macronutrients, micronutrients, vitamins, minerals and several bioactive components. Studies have shown effects of goji fruit on aging, neuroprotection, general well-being, fatigue/endurance, metabolism/energy expenditure, glucose control in diabetics and glaucoma, antioxidant properties, immunomodulation and anti-tumor activity. Goji berries are being used to prepare Goji beverage, and the remaining solid material is considered as by-product. The by-product is currently unused and disposed as waste despite its potential as a value-added food ingredient. Therefore, this study is intended to evaluate nutritional properties of Goji by-product and its potential applications in the baking industry. The Goji by-product was freeze dried and ground to pass through 1 mm screen prior to evaluation and food use. The Goji by-product was found to be a rich source of fiber (54%) and free phenolic components (1,307 µg/g), protein (13.6%), ash (3.3%) and fat (10%). Incorporation of the Goji by-product in muffins and cookies at various levels (10-40%) significantly improved the nutritional quality of the baked products. The baked products were generally accepted and highly rated by panelists at 20% replacement level. The results indicate the potential of Goji by-product as a value-added ingredient in particular as a source of dietary fiber and protein.

Keywords: Goji, by-product, phenolics, fibers, baked products

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36 A Facile Nanocomposite of Graphene Oxide Reinforced Chitosan/Poly-Nitroaniline Polymer as a Highly Efficient Adsorbent for Extracting Polycyclic Aromatic Hydrocarbons from Tea Samples

Authors: Adel M. Al-Shutairi, Ahmed H. Al-Zahrani

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Tea is a popular beverage drunk by millions of people throughout the globe. Tea has considerable health advantages, in-cluding antioxidant, antibacterial, antiviral, chemopreventive, and anticarcinogenic properties. As a result of environmental pollution (atmospheric deposition) and the production process, tealeaves may also include a variety of dangerous substances, such as polycyclic aromatic hydrocarbons (PAHs). In this study, graphene oxide reinforced chitosan/poly-nitroaniline polymer was prepared to develop a sensitive and reliable solid phase extraction method (SPE) for extraction of PAH7 in tea samples, followed by high-performance liquid chromatography- fluorescence detection. The prepared adsorbent was validated in terms of linearity, the limit of detection, the limit of quantification, recovery (%), accuracy (%), and precision (%) for the determination of the PAH7 (benzo[a]pyrene, benzo[a]anthracene, benzo[b]fluoranthene, chrysene, benzo[b]fluoranthene, Dibenzo[a,h]anthracene and Benzo[g,h,i]perylene) in tea samples. The concentration was determined in two types of tea commercially available in Saudi Arabia, including black tea and green tea. The maximum mean of Σ7PAHs in black tea samples was 68.23 ± 0.02 ug kg-1 and 26.68 ± 0.01 ug kg-1 in green tea samples. The minimum mean of Σ7PAHs in black tea samples was 37.93 ± 0.01 ug kg-1 and 15.26 ± 0.01 ug kg-1 in green tea samples. The mean value of benzo[a]pyrene in black tea samples ranged from 6.85 to 12.17 ug kg-1, where two samples exceeded the standard level (10 ug kg-1) established by the European Union (UE), while in green tea ranged from 1.78 to 2.81 ug kg-1. Low levels of Σ7PAHs in green tea samples were detected in comparison with black tea samples.

Keywords: polycyclic aromatic hydrocarbons, CS, PNA and GO, black/green tea, solid phase extraction, Saudi Arabia

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35 The Application of Enzymes on Pharmaceutical Products and Process Development

Authors: Reginald Anyanwu

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Enzymes are biological molecules that significantly regulate the rate of almost all of the chemical reactions that take place within cells, and have been widely used for products’ innovations. They are vital for life and serve a wide range of important functions in the body, such as aiding in digestion and metabolism. The present study was aimed at finding out the extent to which biological molecules have been utilized by pharmaceutical, food and beverage, and biofuel industries in commercial and scale up applications. Taking into account the escalating business opportunities in this vertical, biotech firms have also been penetrating enzymes industry especially that of food. The aim of the study therefore was to find out how biocatalysis can be successfully deployed; how enzyme application can improve industrial processes. To achieve the purpose of the study, the researcher focused on the analytical tools that are critical for the scale up implementation of enzyme immobilization to ascertain the extent of increased product yield at minimum logistical burden and maximum market profitability on the environment and user. The researcher collected data from four pharmaceutical companies located at Anambra state and Imo state of Nigeria. Questionnaire items were distributed to these companies. The researcher equally made a personal observation on the applicability of these biological molecules on innovative Products since there is now shifting trends toward the consumption of healthy and quality food. In conclusion, it was discovered that enzymes have been widely used for products’ innovations but there are however variations on their applications. It was also found out that pivotal contenders of enzymes market have lately been making heavy investments in the development of innovative product solutions. It was recommended that the applications of enzymes on innovative products should be widely practiced.

Keywords: enzymes, pharmaceuticals, process development, quality food consumption, scale-up applications

Procedia PDF Downloads 124
34 Filled Polymer Composite

Authors: Adishirin Mammadov

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Polymers and polymer composites play vital roles in diverse industries, including food and beverage packaging, transportation innovations, and medical advancements. However, the advancements in polymer technology bring certain risks, particularly concerning water and soil pollution due to the presence of polymers. The creation of new polymers is a critical aspect of this field. While the primary focus is on improving their physical and chemical properties, ensuring their ecological compatibility is equally important. An advanced method for developing innovative polymer types involves integrating fillers with diverse characteristics, offering advantages such as cost reduction and improved quality indicators. In the conducted research, efforts were made to enhance environmental aspects by employing waste fillers. Specifically, low-density polyethylene (LDPE) was used as the polymer, and waste from cocoon factories was chosen as the filler. Following a process of cleaning, drying, and crushing the filler to specific dimensions, it was incorporated into polyethylene through a mechanical-chemical method under laboratory conditions. The varied rheological properties of the resulting polyethylene compositions examined at temperatures ranging from 145 to 165 degrees Celsius. These compositions demonstrated different rheological properties at various temperature intervals. Achieving homogeneity in the obtained compositions is crucial in the polymers mechanochemical process. Beyond rheological properties, swelling rates in different environments and percentages of mass loss at different temperatures learned using the differential thermal analysis method. The research revealed that, to a certain extent, the physico-chemical properties of polyethylene were not significantly affected by the polymer compositions. This suggests that incorporating cocoon waste enables cost reduction in composite production while positively impacting the environment.

Keywords: polyethylene, polymer, composites, filler, reology

Procedia PDF Downloads 33
33 Conversion of Sweet Sorghum Bagasse to Sugars for Succinic Acid Production

Authors: Enlin Lo, Ioannis Dogaris, George Philippidis

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Succinic acid is a compound used for manufacturing lacquers, resins, and other coating chemicals. It is also used in the food and beverage industry as a flavor additive. It is predominantly manufactured from petrochemicals, but it can also be produced by fermentation of sugars from renewable feedstocks, such as plant biomass. Bio-based succinic acid has great potential in becoming a platform chemical (building block) for commodity and high-value chemicals. In this study, the production of bio-based succinic acid from sweet sorghum was investigated. Sweet sorghum has high fermentable sugar content and can be cultivated in a variety of climates. In order to avoid competition with food feedstocks, its non-edible ‘bagasse’ (the fiber part after extracting the juice) was targeted. Initially, various conditions of pretreating sweet sorghum bagasse (SSB) were studied in an effort to remove most of the non-fermentable components and expose the cellulosic fiber containing the fermentable sugars (glucose). Concentrated (83%) phosphoric acid was utilized at temperatures 50-80 oC for 30-60 min at various SSB loadings (10-15%), coupled with enzymatic hydrolysis using commercial cellulase (Ctec2, Novozymes) enzyme, to identify the conditions that lead to the highest glucose yields for subsequent fermentation to succinic acid. As the pretreatment temperature and duration increased, the bagasse color changed from light brown to dark brown-black, indicating decomposition, which ranged from 15% to 72%, while the theoretical glucose yield is 91%. With Minitab software statistical analysis, a model was built to identify the optimal pretreatment condition for maximum glucose released. The projected theoretical bio-based succinic acid production is 23g per 100g of SSB, which will be confirmed with fermentation experiments using the bacterium Actinobacillus succinogenes.

Keywords: biomass, cellulose, enzymatic hydrolysis, fermentation, pretreatment, succinic acid

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32 Effect of Flour Concentration and Retrogradation Treatment on Physical Properties of Instant Sinlek Brown Rice

Authors: Supat Chaiyakul, Direk Sukkasem, Patnachapa Natthapanpaisith

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Sinlek rice flour beverage or instant product is a dietary supplement for dysphagia, or difficulty swallowing. It is also consumed by individuals who need to consume supplements to maintain their calorific needs. This product provides protein, fat, iron, and a high concentration of carbohydrate from rice flour. However, the application of native flour is limited due to its high viscosity. Starch modification by controlling starch retrogradation was used in this study. The research studies the effects of rice flour concentration and retrogradation treatment on the physical properties of instant Sinlek brown rice. The native rice flour, gelatinized rice flour, and flour gels retrograded under 4 °C for 3 and 7 days were investigated. From the statistical results, significant differences between native and retrograded flour were observed. The concentration of rice flour was the main factor influencing the swelling power, solubility, and pasting properties. With the increase in rice flour content from 10 to 15%, swelling power, peak viscosity, trough, and final viscosity decreased; but, solubility, pasting temperature, peak time, breakdown, and setback increased. The peak time, pasting temperature, peak viscosity, trough, and final viscosity decreased as the storage period increased from 3 to 7 days. The retrograded rice flour powders had lower pasting temperature, peak viscosity, breakdown, and final viscosity than the gelatinized and native flour powders. Reduction of starch viscosity by gelatinization and controlling starch retrogradation could allow for increased quantities of rice flour in instant rice beverages. Also, the treatment could increase the energy and nutrient densities of rice beverages without affecting the viscosity of this product.

Keywords: instant rice, pasting properties, pregelatinization, retrogradation

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31 The Effectiveness of Cash Flow Management by SMEs in the Mafikeng Local Municipality of South Africa

Authors: Ateba Benedict Belobo, Faan Pelser, Ambe Marcus

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Aims: This study arise from repeated complaints from both electronic mails about the underperformance of Mafikeng Small and Medium-Size enterprises after the global financial crisis. The authors were on the view that, this poor performance experienced could be as a result of the negative effects on the cash flow of these businesses due to volatilities in the business environment in general prior to the global crisis. Thus, the paper was mainly aimed at determining the shortcomings experienced by these SMEs with regards to cash flow management. It was also aimed at suggesting possible measures to improve cash flow management of these SMEs in this tough time. Methods: A case study was conducted on 3 beverage suppliers, 27 bottle stores, 3 largest fast consumer goods super markets and 7 automobiles enterprises in the Mafikeng local municipality. A mixed method research design was employed and a purposive sampling was used in selecting SMEs that participated. Views and experiences of participants of the paper were captured through in-depth interviews. Data from the empirical investigation were interpreted using open coding and a simple percentage formula. Results: Findings from the empirical research reflected that majority of Mafikeng SMEs suffer poor operational performance prior to the global financial crisis primarily as a result of poor cash flow management. However, the empirical outcome also indicted other secondary factors contributing to this poor operational performance. Conclusion: Finally, the authorsproposed possible measures that could be used to improve cash flow management and to solve other factors affecting operational performance of SMEs in the Mafikeng local municipality in other to achieve a better business performance.

Keywords: cash flow, business performance, global financial crisis, SMEs

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30 Characterization of Pectinase from Local Microorganisms to Support Industry Based Green Chemistry

Authors: Sasangka Prasetyawan, Anna Roosdiana, Diah Mardiana, Suratmo

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Pectinase are enzymes that hydrolyze pectin compounds. The use of this enzyme is primarily to reduce the viscosity of the beverage thus simplifying the purification process. Pectinase activity influenced by microbial sources . Exploration of two types of microbes that Aspergillus spp. and Bacillus spp. pectinase give different performance, but the use of local strain is still not widely studied. The aim of this research is exploration of pectinase from A. niger and B. firmus include production conditions and characterization. Bacillus firmus incubated and shaken at a speed of 200 rpm at pH variation (5, 6, 7, 8, 9, 10), temperature (30, 35, 40, 45, 50) °C and incubation time (6, 12, 18, 24, 30, 36 ) hours. Media was centrifuged at 3000 rpm, pectinase enzyme activity determined. Enzyme production by A. niger determined to variations in temperature and pH were similar to B. firmus, but the variation of the incubation time was 24, 48, 72, 96, 120 hours. Pectinase crude extract was further purified by precipitation using ammonium sulfate saturation in fraction 0-20 %, 20-40 %, 40-60 %, 60-80 %, then dialyzed. Determination of optimum conditions pectinase activity performed by measuring the variation of enzyme activity on pH (4, 6, 7, 8, 10), temperature (30, 35, 40, 45, 50) °C, and the incubation time (10, 20, 30, 40, 50) minutes . Determination of kinetic parameters of pectinase enzyme reaction carried out by measuring the rate of enzyme reactions at the optimum conditions, but the variation of the concentration of substrate (pectin 0.1 % , 0.2 % , 0.3 % , 0.4 % , 0.5 % ). The results showed that the optimum conditions of production of pectinase from B. firmus achieved at pH 7-8.0, 40-50 ⁰C temperature and fermentation time 18 hours. Purification of pectinase showed the highest purity in the 40-80 % ammonium sulfate fraction. Character pectinase obtained : the optimum working conditions of A. niger pectinase at pH 5 , while pectinase from B. firmus at pH 7, temperature and optimum incubation time showed the same value, namely the temperature of 50 ⁰C and incubation time of 30 minutes. The presence of metal ions can affect the activity of pectinase , the concentration of Zn 2 + , Pb 2 + , Ca 2 + and K + and 2 mM Mg 2 + above 6 mM inhibit the activity of pectinase .

Keywords: pectinase, Bacillus firmus, Aspergillus niger, green chemistry

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29 Healthy Lifestyle and Quality of Life in Carintia Region, Slovenia

Authors: Pirjo Kaakinen, Helvi Kyngäs, Danica Železnik

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People live longer than earlier and healthy lifestyle is one of the important issue to prevent functional inability and chronic disease. Aim of this study was describe the lifestyle changes of Carintia region’s people. The study was cross-sectional study. Data were collected by questionnaire in two period, first May 2013 (N=63) and on March 2014 (N=77) at the University of College of ‘Health Sciences Slovenj Gradec’. The study was part of project ‘Choose a healthy lifestyle - an investment for the future’. The questionnaire included self-estimated questions about physical activity, nutrition, grocery habit, smoking habit and alcohol use. Participants were measured clinical parameters such as blood pressure, blood glucose, BMI. Most of participants were women (61%) and they were over 60 years old (64%). Participants have a high BMI (75%) and elevated blood pressure (64%). However, almost all participants (89%) had normal blood glucose level. Slightly more than half of participants (54%) have normal cholesterol level. Participants (83%) eat breakfast in the morning and most of them have three or four daily meals. Fruit and vegetable consumption decrease during this study. Half of participants (51%) drank a litre of water per day and popular beverage was coffee or tea. To drink carbonate beverages was not so popular over 60 year’s old participants than younger one. There was less smokers in 2014 than 2013. Intensity of daily physical activity increased during healthy lifestyle project. The most popular form of physical activity was hiking. This study showed that the project can be effective in the Carintia region’s people lifestyle changes even it was short time. People did changes in their daily life and there were a positive influence physical activity, meal frequency, fruit, vegetable and alcohol consumption. In the future is needed the follow up study to get out longitudinal lifestyle changes.

Keywords: adults, healthy lifestyle, health education, quality of life

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28 Trace Elements in Yerba Mate from Brazil and Argentina by Inductively Coupled Plasma Mass Spectrometry

Authors: F. V. Matta, C. M. Donnelly, M. B. Jaafar, N. I. Ward

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‘Yerba Mate’ (Ilex paraguariensis) is a native plant from South America with the main producers being Argentina and Brazil. ‘Mate’ is widely consumed in Argentina, Brazil, Uruguay and Paraguay. The most popular format is as an infusion made from dried leaves of a traditional cup, roasted material in tea bags or iced tea infusions. There are many alleged health benefits resulted from mate consumption, even though there is a lack of conclusive research published in the international literature. The main objective of this study was to develop and evaluate the sample preparation and instrumental analysis stages involved in the determination of trace elements in yerba mate using inductively coupled plasma mass spectrometry (ICP-MS). Specific details on the methods of sample digestion, validation of the ICP-MS analysis especially for polyatomic ion correction and matrix effects associated with the complex medium of mate will be presented. More importantly, mate produced in Brazil and Argentina, is subject to different soil conditions, methods of cultivation and production, especially for loose leaves and tea bags. The highest concentrations for loose mate leaf were for (mg/kg, dry weight): aluminium (253.6 – 506.9 for Brazil (Bra), 230.0 – 541.8 for Argentina (Arg), respectively), manganese (378.3 – 762.6 Bra; 440.8 – 879.9 Arg), iron (32.5 – 85.7 Bra; 28.2 – 132.9 Arg), zinc (28.2 – 91.1 Bra; 39.1 – 92.3 Arg), nickel (2.2 – 4.3 Bra; 2.9 – 10.8 Arg) and copper (4.8 – 9.1 Bra; 4.3 – 9.2 Arg), with lower levels of chromium, cobalt, selenium, molybdenum, cadmium, lead and arsenic. Elemental levels of mate leaf consumed in tea bags were found to be higher, mainly due to only using leaf material (as opposed to leaf and twig for loose packed product). Further implications of the way of consuming yerba mate will be presented, including different infusion methods in Brazil and Argentina. This research provides for the first time an extensive evaluation of mate products from both countries and the possible implications of specific trace elements, especially Mn, Fe, Se, Cu and Zn and the various health claims of consuming yerba mate.

Keywords: beverage analysis, ICP-MS, trace elements, yerba mate

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27 Designing of Oat Drink with Phytonutrients Assigned for Pro-Health Oriented Consumers

Authors: Gramza-Michalowska Anna, Skrety Joanna, Anna Zywica, Kobus-Cisowska Joanna, Kmiecik Dominik, Korczak Jozef

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Background: Modern consumer highly appreciates the positive influence of consumed products on well-being and overall health. High acceptance of new food is a result of intensified research showing many proofs confirming that food offers significant prophylactic and therapeutic potential, next to its basic nutritional function. Objective: Proposition of the technology of unsweetened oat drinks enriched with plant extracts for pro-health oriented individuals. We investigated the effects of selected plant extracts addition on antioxidative capacity and consumer’s acceptance of drinks as representative of all day diet product. Methods: The analysis of the basic composition and antioxidant properties of the drinking product was conducted. Basic composition included protein, lipids and fiber content. Antioxidant capacity of drink was evaluated with use radical scavenging methods (DPPH, ABTS), ORAC value and FRAP. Proposed drink as new product was also characterized with sensory analysis, which included color, aroma, taste, consistency and overall acceptance. Results: Results showed that addition of plant extracts into a oat drink allowed to enhance its antioxidant potential and influenced significantly its sensory values. The preferred composition and properties of designed beverage permit claim that it can have a positive impact on the health of the consumers. Conclusion: Designed oat drink would be an answer for pro-healthy life style of the consumers. Results showed that product with plant extracts addition would be accepted by the consumers and because of its antioxidative potential could be an important factor in prevention of free radicals influence on human organism.

Keywords: phytonutrients, pro-health, well-being, antioxidant potential, sensory value

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26 Community Participation in Planning Whale Shark Tourism in Sumbawa, West Nusa Tenggara-Indonesia

Authors: Maulita Sari Hani, Abraham B. Sianipar, Abdi Hasan, Erfa Canistya, Ismail Alaydrus, Asril Djunaidi

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Whale shark tourism offer potential benefits to support economic alternative livelihood. Since 2017, Conservation International Indonesia worked in Sumbawa to monitor whale shark distribution and identified species aggregation in Teluk Saleh. We conducted a survey on May 23th-27th, 2018 and involved 86 local community from five hamlets in Labuan Jambu village. Furthermore, forum group discussion (FGD) held with 20 village representative on July 30th, 2018. The result of frequency distribution demonstrated 95% of respondents show positive perceptions towards sustainable development of whale shark tourism with 40% willing to participate in boat rental services. The community also proposes to participate in providing other tourism services including the local guide (12%), food and beverage or F&B (8%), local transport (8%), and homestay (6%). 34% of respondents agreed to establish a new institution (under village officials) to coordinate tourism services provided by the local community. We also conducted participatory mapping with 15 key informants where the result confirmed 13 areas of whale shark aggregation with all-year-round sightings. The FGD results in 20 participants ready to start the pilot project of community-based whale shark tourism in August 2018, including 4 boat rental (3 speedboats and 1 floating cage boat), 6 homestays, 4 car rentals, 1 F&B, 1 gear rental, 2 guides, and 2 local products. In addition, we facilitate village official in establishing policy and regulations for whale shark conservation and sustainable community-based tourism through village regulation, code of conduct, best practices, and capacity building program.

Keywords: marine wildlife tourism, elasmobranch, conservation, sustainable tourism, co-management

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25 ASEAN Economic Community 2015: Impacts and Challenges toward Tourism Labor Movement in Indonesia and Philippines

Authors: Budi Purnomo, Karen M. Fernandez

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The creation of an ASEAN Community in 2015 is definitely one thing to look forward to. Integration may have birth pains in the beginning but at the end of the day, there are many opportunities that each member-state can take advantage that will benefit the people of ASEAN. Once fully integrated in 2015, ASEAN-certified tourism professionals who pass the common competency standards may find employment in various divisions of labor that are common across various sectors of tourism in member countries. At present, there are six labor divisions where tourism professionals may find employment in ASEAN member countries: namely Front Office; Housekeeping; Food Production; Food and Beverage Services (for Hotel Services); Travel Agency; and Tour Operations (for Travel Services Division). The study attempts to assess the readiness of Indonesian and Filipino students prospective skilled and educated tourism labors to work in ASEAN member countries by 2015. The data sources are obtained from a researcher-designed questionnaire and in-depth interview to reveal the interest of Indonesian and Filipino students to work in other ASEAN member states. The questionnaires were distributed to 240 third and fourth year students who are currently enrolled at the leading tourism institutes/universities in Indonesia and Philippines. The findings of the study will reveal the fulfillment of the requirements to work in ASEAN member-states, the comparison of existing tourism management curricula of Indonesia and Philippines to the Common ASEAN Curriculum (CATC) and Regional Qualifications Framework and Skills Recognition System (RQFSRS) which supports the policies of the Ministry of Tourism and Creative Economy of the Republic of Indonesia and the Department of Tourism and Department of Labor and Employment of the Republic of the Philippines.

Keywords: ASEAN economic community, prospective skilled and educated tourism labors, tourism labor movement, ASEAN certified-tourism professionals

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24 Assessment of Land Suitability for Tea Cultivation Using Geoinformatics in the Mansehra and Abbottabad District, Pakistan

Authors: Nasir Ashraf, Sajid Rahid Ahmad, Adeel Ahmad

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Pakistan is a major tea consumer country and ranked as the third largest importer of tea worldwide. Out of all beverage consumed in Pakistan, tea is the one with most demand for which tea import is inevitable. Being an agrarian country, Pakistan should cultivate its own tea and save the millions of dollars cost from tea import. So the need is to identify the most suitable areas with favorable weather condition and suitable soils where tea can be planted. This research is conducted over District Mansehra and District Abbottabad in Khyber Pakhtoonkhwah Province of Pakistan where the most favorable conditions for tea cultivation already exist and National Tea Research Institute has done successful experiments to cultivate high quality tea. High tech approach is adopted to meet the objectives of this research by using the remotely sensed data i.e. Aster DEM, Landsat8 Imagery. The Remote Sensing data was processed in Erdas Imagine, Envi and further analyzed in ESRI ArcGIS spatial analyst for final results and representation of result data in map layouts. Integration of remote sensing data with GIS provided the perfect suitability analysis. The results showed that out of all study area, 13.4% area is highly suitable while 33.44% area is suitable for tea plantation. The result of this research is an impressive GIS based outcome and structured format of data for the agriculture planners and Tea growers. Identification of suitable tea growing areas by using remotely sensed data and GIS techniques is a pressing need for the country. Analysis of this research lets the planners to address variety of action plans in an economical and scientific manner which can lead tea production in Pakistan to meet demand. This geomatics based model and approach may be used to identify more areas for tea cultivation to meet our demand which we can reduce by planting our own tea, and our country can be independent in tea production.

Keywords: agrarian country, GIS, geoinformatics, suitability analysis, remote sensing

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23 Enhancing Sell-In and Sell-Out Forecasting Using Ensemble Machine Learning Method

Authors: Vishal Das, Tianyi Mao, Zhicheng Geng, Carmen Flores, Diego Pelloso, Fang Wang

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Accurate sell-in and sell-out forecasting is a ubiquitous problem in the retail industry. It is an important element of any demand planning activity. As a global food and beverage company, Nestlé has hundreds of products in each geographical location that they operate in. Each product has its sell-in and sell-out time series data, which are forecasted on a weekly and monthly scale for demand and financial planning. To address this challenge, Nestlé Chilein collaboration with Amazon Machine Learning Solutions Labhas developed their in-house solution of using machine learning models for forecasting. Similar products are combined together such that there is one model for each product category. In this way, the models learn from a larger set of data, and there are fewer models to maintain. The solution is scalable to all product categories and is developed to be flexible enough to include any new product or eliminate any existing product in a product category based on requirements. We show how we can use the machine learning development environment on Amazon Web Services (AWS) to explore a set of forecasting models and create business intelligence dashboards that can be used with the existing demand planning tools in Nestlé. We explored recent deep learning networks (DNN), which show promising results for a variety of time series forecasting problems. Specifically, we used a DeepAR autoregressive model that can group similar time series together and provide robust predictions. To further enhance the accuracy of the predictions and include domain-specific knowledge, we designed an ensemble approach using DeepAR and XGBoost regression model. As part of the ensemble approach, we interlinked the sell-out and sell-in information to ensure that a future sell-out influences the current sell-in predictions. Our approach outperforms the benchmark statistical models by more than 50%. The machine learning (ML) pipeline implemented in the cloud is currently being extended for other product categories and is getting adopted by other geomarkets.

Keywords: sell-in and sell-out forecasting, demand planning, DeepAR, retail, ensemble machine learning, time-series

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22 An Assessment of Impact of Financial Statement Fraud on Profit Performance of Manufacturing Firms in Nigeria: A Study of Food and Beverage Firms in Nigeria

Authors: Wale Agbaje

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The aim of this research study is to assess the impact of financial statement fraud on profitability of some selected Nigerian manufacturing firms covering (2002-2016). The specific objectives focused on to ascertain the effect of incorrect asset valuation on return on assets (ROA) and to ascertain the relationship between improper expense recognition and return on assets (ROA). To achieve these objectives, descriptive research design was used for the study while secondary data were collected from the financial reports of the selected firms and website of security and exchange commission. The analysis of covariance (ANCOVA) was used and STATA II econometric method was used in the analysis of the data. Altman model and operating expenses ratio was adopted in the analysis of the financial reports to create a dummy variable for the selected firms from 2002-2016 and validation of the parameters were ascertained using various statistical techniques such as t-test, co-efficient of determination (R2), F-statistics and Wald chi-square. Two hypotheses were formulated and tested using the t-statistics at 5% level of significance. The findings of the analysis revealed that there is a significant relationship between financial statement fraud and profitability in Nigerian manufacturing industry. It was revealed that incorrect assets valuation has a significant positive relationship and so also is the improper expense recognition on return on assets (ROA) which serves as a proxy for profitability. The implication of this is that distortion of asset valuation and expense recognition leads to decreasing profit in the long run in the manufacturing industry. The study therefore recommended that pragmatic policy options need to be taken in the manufacturing industry to effectively manage incorrect asset valuation and improper expense recognition in order to enhance manufacturing industry performance in the country and also stemming of financial statement fraud should be adequately inculcated into the internal control system of manufacturing firms for the effective running of the manufacturing industry in Nigeria.

Keywords: Althman's Model, improper expense recognition, incorrect asset valuation, return on assets

Procedia PDF Downloads 139